bluuebunny/crossref_metadata_2025 huggingface dataset:
Penyegaran Pengetahuan Keamanan Pangan pada Penjamah Makanan dan Penerapan Higiene Sanitasi di Katering
Authors: Palupi Ika Ratna
Published: August 2023

Kasus keracunan makanan masih dijumpai pada karyawan pabrik di Daerah Istimewa Yogyakarta yang mengonsumsi makanan yang diproduksi katering. Pengetahuan penjamah makanan yang kurang memadai serta penerapan higiene individu dan pengolahan makanan yang kurang tepat dapat menyebabkan kejadian tersebut. Kegiatan pengabdian masyarakat ini bertujuan untuk untuk meningkatkan pengetahuan keamanan pangan dan perilaku higiene pada penjamah makanan katering penyedia makanan karyawan pabrik di DIY. Metode pelaksanaan kegiatan yaitu dengan cara edukasi atau penyegaran pengetahuan bagi pemilik dan karyawan katering serta penyediaan kit higiene dan sanitasi makanan bagi masing-masing katering. Setelah kegiatan edukasi, 55,6% peserta mempunyai pengetahuan yang baik dan tidak ada yang mempunyai pengetahuan rendah terkait keamanan pangan. Evaluasi perilaku higiene satu bulan setelah edukasi menunjukkan penggunaan apron dan praktik cuci tangan yang benar belum diterapkan oleh penjamah makanan. Institusi katering memiliki aktivitas kerja yang padat setiap harinya dan bahkan tanpa hari libur. Strategi pembinaan yang kontinu atau bertahap dari waktu ke waktu (minimal sekali dalam setahun) dengan penjadwalan waktu menjadi beberapa shift disarankan untuk menjangkau semua sasaran penjamah makanan dan mengatasi permasalahan update pengetahuan pada pegawai katering dengan waktu yang terbatas.
Interstitial Eosinophilic Aggregates and Kidney Outcome in Patients with CKD
Authors: Hattori Koki , Sakaguchi Yusuke , Oka Tatsufumi , Asahina Yuta , Kawaoka Takayuki , Yamamoto Ryohei , Matsui Isao , Mizui Masayuki , Kaimori Jun-Ya , Isaka Yoshitaka
Published: August 2023

Background

Interstitial eosinophilic aggregates are observed in various kidney diseases, but their clinical implications remain unknown. We assessed the association between interstitial eosinophilic aggregates and kidney outcomes and further analyzed the association between blood eosinophil count, as a surrogate for interstitial eosinophilic aggregates, and the risk of kidney failure in patients with advanced CKD.

Methods

We analyzed datasets from two retrospective cohort studies: (1) the kidney biopsy cohort including 563 patients who underwent native kidney biopsy at Osaka University Hospital between 2009 and 2021 and (2) the retrospective CKD cohort including 2877 patients with an eGFR of 10–60 ml/min per 1.73 m2 referred to the nephrology outpatient center at Osaka University Hospital between 2005 and 2018. Interstitial eosinophilic aggregates were defined as ≥5 interstitial eosinophils in the high-power field on hematoxylin and eosin staining. This study outcome was initiation of KRT or ≥40% decline in eGFR.

Results

In the kidney biopsy cohort, interstitial eosinophilic aggregates were found in 17% of patients, most frequently in those with diabetic nephropathy (50%). Interstitial eosinophilic aggregates were associated with a higher rate of the composite kidney outcome after adjustment for clinical and histological variables (hazard ratio, 3.61; 95% confidence interval, 2.47 to 5.29; P < 0.001). LASSO revealed that blood eosinophil count was the strongest predictor of interstitial eosinophilic aggregates. In the retrospective CKD cohort, higher baseline and time-updated blood eosinophil counts were significantly associated with a higher rate of KRT initiation in Cox proportional hazards models and marginal structural models.

Conclusions

Interstitial eosinophilic aggregates were associated with a higher risk of a composite of KRT initiation or ≥40% decline in eGFR.

Podcast

This article contains a podcast at https://dts.podtrac.com/redirect.mp3/www.asn-online.org/media/podcast/CJASN/2023_11_10_CJN0000000000000277.mp3
Research on the Legal Problems of Official Marks of Proof Attributes in China
Authors: Huang Xiaotong
Published: August 2023

Since the introduction of Measures for the Protection of Official Marks (Draft for Opinion), the attention to official marks has increased in China, but the concept, nature, classification and relationship between official marks and trademarks have not been sorted out clearly. This paper starts from the classification of official signs, selects the official signs with certification attributes as the main research object, clarifies the relationship between such official marks and other related signs, analyses the current situation of their use and management, and puts forward suggestions to improve the laws and regulations on official marks.
The Role of Horticultural Therapy in Promoting Physical and Mental Health
Authors: Zhou Chaoqun , Zeng Cheng
Published: August 2023

Horticultural therapy is a valuable method for promoting mental health as well as physical well-being by involving individuals in the process of planting, nurturing, and appreciating plants. This practice is particularly effective in mental health education. By reviewing recent literature, this paper focuses on the role of horticultural therapy in reducing stress, regulating emotions, enhancing self-knowledge, promoting social interaction, and facilitating physical rehabilitation. The paper describes the therapy’s implementation and methods for evaluating its effectiveness. The findings indicate that horticultural therapy can significantly reduce stress, improve emotional states, increase self-awareness. These results are significant for mental health education.
Hegel’s Aesthetic Theory of Tragedy in the Light of the Three Kingdoms
Authors: Yang Jiawen
Published: August 2023

Hegel’s aesthetic theory of tragedy is divided into three parts: occurrence, development and resolution, in which the root cause of tragedy is conflict, the way of tragedy development is struggle, and the result of tragedy resolution is reconciliation. The ancient Chinese novel Romance of the Three Kingdoms contains conflicting loyalties and righteousness, and is set against the backdrop of war. Its tragic causes and tragic effects are in line with Hegel’s aesthetic theory of tragedy. Therefore, by analysing the ancient Chinese novel, we can gain a deeper understanding of Hegel’s aesthetic theory of tragedy.
Love in Eileen Chang’s works: Distinctive and ideological
Authors: Linh Nguyen Ngoc Khai
Published: August 2023

In the realm of literature, the exploration of love has perpetually fascinated both creators and readers, serving as a dynamic mirror reflecting shifts in societal norms, cultural undercurrents, and ideological tides. Across the epochs, the portrayal of love within literary works has undergone a profound evolution. In the tapestry of classical Chinese literature, characterized by draconian dogmas and entrenched male chauvinism during the feudal era, women were often relegated to subordinate roles, their experiences of love marred by silent endurance. However, a literary luminary emerged who infused new vitality into the depiction of affection – Eileen Chang. Her narratives transcended conventions, empowering individuals of all genders to articulate their emotions boldly, resist societal constraints, and challenge the forces that dictated their fates. Within the intricate weave of her prose, love ceased to be a mere sentiment; instead, it emerged as an indomitable force of defiance and liberation. This research article delves meticulously into the exquisite tapestry of love woven by Eileen Chang, casting a spotlight on its enduring essence and providing a contemporary evaluation that harmonizes with modern perspectives.
Moonlighting the Revolution in Employability
Authors: S Sajjan. , S Kaleeshwari.
Published: August 2023

Recently, IT giant Infosys threatened their employees with contract termination for moonlighting. They are against the dual employment concept which is not permitted as per the company’s code of conduct. That states that employees are not allowed to take up roles in other firms with respect to Infosys. The concept of moonlighting was first announced by Swiggy to its employees. this concept of moonlighting has got side hustles that gained popularity in the past month due to the demand for talent. As a side employment, the second job is typically performed at night or on weekends so it is preferred to moonlight. Indian IT firms are divided on the basis of the concept of moonlighting, some consider it unethical but others consider it a necessity there are apprehensive of the fact that it could promote a culture of unresponsiveness, and the outflow of critical information on the projects could dent their competitiveness. This paper has made an attempt to theoretical explain the concept of moonlighting. How it works, the advantages and disadvantages in availing moonlighting
Posición Geográfica. Área rururbana intraejidal (ARI) de Río Gallegos, 2018 Polígono B
Authors: Videla Adriana , Cáceres Alicia , Melgarejo Guillermo
Published: August 2023

El presente Informe Científico-Técnico, pertenece a una Beca de Investigación para Alumnos Avanzados de la UNPA, convocatoria 2022 a cargo de la becaria Adriana Videla y se enmarca en el PI 29/A469-1 “Los impactos en el crecimiento urbano del Área Rururbana Intraejidal (ARI) incorporada al ejido municipal de Río Gallegos, en 2018. Provincia de Santa Cruz. República Argentina”, el proyecto y la beca son dirigidos por la Lic. Alicia P. Cáceres y codirigidos por el Arq. Guillermo Melgarejo.

El tema de la beca es “Posición geográfica” del Polígono B, última incorporación de tierras al ejido de la ciudad de Río Gallegos en el año 2018. Abordada desde la perspectiva teórica de la Geografía Urbana.

Los objetivos de la investigación son: relevar los elementos comprendidos en la posición geográfica del Polígono B del ejido municipal de Río Gallegos, que analiza el Sitio, Emplazamiento y Situación; realizar un diagnóstico territorial en relación a los recursos naturales y antrópicos que ofrece y los riesgos naturales y antrópicos que generan.

Metodológicamente, se relevaron y analizaron bibliografía específica; se realizaron salidas de campo para la observación directa y para la recolección de datos para la elaboración de cartografía temática.

Los resultados permitieron caracterizar la Posición Geográfica del Polígono B y exponer recursos naturales y antrópicos y, riesgos naturales y ambientales, además de aportar teórica y metodológicamente al PI 29/A469-1 y a la formación en investigación de la becaria.
Análisis bibliométrico de la investigación en big data y cadena de suministro
Authors: Duque Hurtado Pedro Luis , Giraldo Castellanos José David , Osorio Gómez Iván Darío
Published: August 2023

Los mercados contemporáneos requieren la gestión de grandes cantidades de datos, por lo que el big data se ha convertido en una tecnología para responder a esta necesidad. En consecuencia, las empresas competitivas los emplean en diversos procesos, como la gestión de la cadena de suministro. En este contexto, el presente artículo tuvo como objetivo analizar la investigación existente sobre la implementación del big data en la cadena de suministro. Para ello, se realizó una revisión sistemática de la literatura utilizando la metodología PRISMA y seleccionando documentos de las bases de datos Scopus y Web of Science. Se aplicaron herramientas bibliométricas y se clasificaron los documentos en tres grupos: raíces, tronco y hojas, según la metáfora del árbol del conocimiento, y se identificaron los clústeres de investigación. Los resultados revelaron que el big data en la cadena de suministro permite mejorar la toma de decisiones, la competitividad y la eficiencia logística. Se concluye que es un tema con creciente interés investigativo, liderado por China; que requiere cambios organizacionales estratégicos. Aporta beneficios en eficiencia y toma de decisiones, pero enfrenta desafíos en transición y resistencia al cambio. Los clústeres abordan el rendimiento, la adaptabilidad, la capacidad de gestión y la conectividad. Se proponen líneas futuras de estudio relacionadas con problemáticas globales, automatización y IoT.
Savings, Investment and Economic Growth in OECD Countries in the Age of Crisis
Authors: Arslan Fatma
Published: August 2023

Bu çalışmada; Ekonomik Kalkınma ve İşbirliği Örgütü (OECD) üyesi olan 38 ülkenin 2000-2020 yıllarına ait verilerinden hareketle kriz dönemlerinde tasarruf, yatırım ve ekonomik büyüme ilişkisi incelenmiştir. 38 ülke arasında 21 yıllık ağırlıklı ortalama verilerinde; tasarruf dışında, reel GSYH ve yatırımlarda en büyük değerler ABD’ye, en yüksek tasarruf oranı ise Şili’ye aittir. ABD için; tasarrufun, ekonomik büyümeyi etkilemediği, yatırımın ekonomik büyümeyi etkilediği görülmüştür. Tasarrufun ekonomik büyümeyi etkilememesi ABD’de tüketimin oldukça fazla olmasıyla açıklanmaktadır. ABD’nin reel GSYH değerlerinin yüksek olmasının sebeplerinden biri, dolar ile küresel ekonomide genel bir hakimiyete sahip olması gösterilebilir.
24.48%-efficiency Industrial TOPCon Solar Cell with Low-temperature Al 2 O 3 /MoO x Hole-selective Contacts
Authors: Zhang Lijuan , Cheng Hao , Qiu Jiawang , Zhou Zhongguo , Zhong Sihua , Shi Linxing , Yin Haipeng , Tong Rui , Zhang Jinghong , Song Xiaomin , Huang Zengguang
Published: August 2023

Thanks to the excellent passivation, high conductivity, low parasitic
absorption and simple process, the wide-bandgap doping-free carrier
selective contacts have been attracting much attention. In this work,
the wide-bandgap high work function of Al O
/MoO stacks were prepared using the
low-temperature atomic layer deposition and thermal evaporation
technique, respectively, and the interfacial evolution and the elements
distribution were examined using high-resolution transmission electron
microscopy coupled with energy-dispersive spectroscopy. The passivation
and conductivity of the Al O /MoO
stacks were systematical investigated by varying their
thicknesses. The high effective minority carriers lifetime of 513 μs and
the low series resistance of 0.24 mΩ are realized on the 7nm-Al
O /5nm-MoO and
7nm-Al O /3nm-MoO
stacks, respectively. Benefiting from the excellent surface passivation
and conductivity, the industrial size (182×185.3 mm )
n-TOPCon solar cell with a total area front 7nm-Al O
/3nm-MoO stacks demonstrates a
champion power conversion efficiency (PCE) of 24.48%, as well as a
short-circuit current density of 41.06 mA cm , an
open-circuit voltage of 721 mV, and a fill factor of 82.66%. This work
provides an effective way to enable the PCE over 26.0% and lower the
process temperature for TOPCon solar cells with doping-free carrier
selective contacts.
First Aspergillus fumigatus IgG seroconversion is associated with more severe disease in CF children
Authors: Petat Hortense , Couderc Laure , Lavadera Marc Lubrano , Marguet Christophe
Published: August 2023

Background: Cystic fibrosis (CF) is the most common autosomal recessive
disease in Caucasian population. Allergic bronchopulmonary aspergillosis
(ABPA) is one of the severe complications of CF, on which diagnosis is
based on symptoms and blood IgE levels. Many techniques of specific IgG
levels measures are used, which signification is still unclear. We
evaluated evolution of patients who presented a first aspergillosis IgG
seroconversion. Methods: Monocentric pediatric case-control study led in
Rouen, France. Every patient with a first aspergillosis IgG
seroconversion was paired with a seronegative patient. Clinical data,
functional respiratory investigations, CT-scan and biologic data were
collected a year before (Y ), a year after (Y
) and at the moment of the first aspergillosis
seroconversion. Results: 36 cases, paired with 36 controls. Median age
was 8. Forced expiratory volume in 1 second was significantly lower at Y
(p=0,025) and Vital Capacity was significantly lower
at Y (p= 0.027) in the case-population. More
respiratory exacerbations were observed in the case-population
(p=0,047). Higher specific IgE against A. fumigatus levels were observed
at Y (p=0,014), Y (p=0,001) and Y
(p=0,04) in the case-population. Total IgG were
significantly higher at Y in the case-population. On
the CT-scan, bronchiectasis and pulmonary infiltrates were more
important in the case-population (p=0,01 and p=0,003 respectively).
Conclusion: Aspergillosis seroconversion is associated with changes of
clinical, respiratory functional, biologic and radiologic parameters in
CF population. Aspergillosis seroconversion is a milestone in the
evolution of CF. A systematic research is needed, to evaluate actions to
be taken.
Opening a can of worms: Archived canned fish filets reveal 40 years of change in parasite burden for four salmon species
Authors: Mastick Natalie , Welicky Rachel , Katla Aspen , Odegaard Bruce , Ng Virginia , Wood Chelsea
Published: August 2023

How has parasitism changed for Alaskan salmon over the past several
decades? Parasitological assessments of salmon are inconsistent across
time, which may be an oversight: the landscape of parasite risk is
changing for salmon, and long-term data are needed to quantify this
change. Parasitic nematodes of the family Anisakidae use salmon as
intermediate or paratenic hosts in life cycles that terminate in marine
mammal definitive hosts. Alaskan marine mammals have been protected
since the 1970s, and as populations recover, the density of definitive
hosts in this region has increased. To assess whether anisakid burden
has changed in salmon over time, we used a novel data source: salmon
that were caught, canned, and thermally processed for human consumption
in Alaska, USA. We examined canned fillets of chum (Oncorhynchus keta, n
= 42), coho (O. kisutch, n = 22), pink (O. gorbuscha, n = 62), and
sockeye salmon (O. nerka, n = 52) processed between 1979 and 2019. We
dissected each fillet and quantified the number of worms per gram of
salmon tissue. Anisakid burden increased over time in chum and pink
salmon, but there was no change in sockeye or coho salmon. This
difference may be due to differences in the prey preferences of each
species, or time spent in marine systems. Canned fish serve as a window
into the past, providing information on change over time in the parasite
burden of commercially, culturally, and ecologically important fish
species that would otherwise be lost.
Structured landscapes promote persistence by favouring prudent predators
Authors: Green Emma , Jackson Hanna , Greenspoon Philip , M'Gonigle Leithen
Published: August 2023

Evolution can lead to unexpected results. One such case is adaptive
decline where, for example, a predator evolves to over-exploit its prey,
resulting in population decline and possibly extinction. Using
simulation models we explore how the tendency for predators to evolve
over-exploitation of prey in simple, well-mixed populations changes as
more landscape structure is added. We find that as the landscape becomes
more structured, either through increasing the number of interconnected
patches or decreasing the connectivity between existing patches, the
amount of adaptive decline seen in the predator population decreases.
This means that as the landscape becomes more complex, predator
populations do not decline as much while the rate of predation evolves.
This is analogous the evolution of virulence and cooperation, where
spatial structure facilitates lower virulence and higher cooperation,
respectively.
Exploring the data that explores the oceans: working towards robust eDNA workflows for ocean wildlife monitoring
Authors: Pearce Jessica , Bayer Philipp , Bennett Adam , Raes Eric , Ayad Marcelle , Corrigan Shannon , Fraser Matthew , Anderson Denise , Goncalves Priscila , Callahan Benjamin , Bunce Michael , Burnell Stephen , Rauschert Sebastian
Published: August 2023

In the face of a looming ecological crisis, effective and efficient
biomonitoring methods will be critical to the conservation of marine
environments. Environmental DNA (eDNA) is now established for detecting
species presence within ecosystems and is increasingly being recognised
as a tool for marine management. However, concerns surrounding
reproducibility and standardisation has led to a lack of confidence and
uptake by some end-users as the method transitions from the research
domain into biomonitoring practice. Here we incorporate DADA2 into our
automatable, containerised, and fully reproducible amplicon
(metabarcoding) workflow and highlight how changing analytical steps and
parameters may impact inferences from eDNA-derived biodiversity data. By
pooling all samples for amplicon sequence variant (ASV) inference,
compared to the DADA2 default of independent sample inference, we were
able to recover significantly higher ASV counts per sample and directly
increased detection of ASVs across replicates and sites. This led to a
higher number of species detections and revealed known species as
ecological drivers only when ASV inference was pooled across samples.
Although, for the purpose of this study, we have focused on the
manipulation of a single parameter for a single analytical tool, our
findings reiterate the importance of ensuring both are selected in a
manner appropriate to the research questions being addressed, and that
suitability for comparisons to previously generated datasets is
considered. Finally, we provide guidance for robust data processing with
the aim to make eDNA more effective, transparent, and useful for
management.
Increased Reproductive Output and Telomere Shortening Following Calcium Supplementation in a Wild Songbird
Authors: Rodriguez Marina , Bailey Susan , Doherty Paul , Huyvaert Kate
Published: August 2023

Parental investment comes with increased fitness costs, often expressed
as negative effects on survival and future reproduction. We used a novel
approach to experimentally alter reproductive investment in a wild bird
population and measured telomere length before and after breeding to
better understand the costs of reproduction and life history trade-offs.
Telomeres are terminal features of chromosomes consisting of highly
conserved DNA repeats that shorten with age and stress and whose length
is positively correlated with lifespan. We assessed the effects of
calcium supplementation on reproductive parameters and telomere length
in Tree Swallows (Tachycineta bicolor) in northern Colorado. Measuring
telomere length at the beginning and end of each breeding season
facilitated evaluation of changes exclusively caused by maternal
investment in reproduction. We found that Tree Swallows supplemented
with calcium had higher reproductive success and greater telomere
shortening compared to control birds. Although mothers supplemented with
calcium suffered increased telomere attrition, offspring in calcium
supplemented nests had longer telomeres at 12 days old. Thus, Tree
Swallow mothers supplemented with calcium had higher reproductive output
and offspring with longer telomeres yet these mothers suffered the cost
of lower expected maternal lifespan, as indicated by shorter telomeres
during the reproductive season.
Análisis del uso de membrana amniótica equina, otros injertos biológicos y hemoderivados para el tratamiento de úlceras corneales profundas en caninos
Authors: Barrera Bermúdez Angela Dahiana , Lozano Cumber Stefania , Losada Córdoba Martha Leonor , Rojas Méndez Andrea Carolina
Published: August 2023

Las úlceras corneales son patologías que afectan la integridad de la córnea. Dependiendo del tipo de lesión, puede necesitar un tratamiento quirúrgico, como en el caso de las úlceras corneales profundas ya que estas atraviesan el epitelio corneal. Generalmente es una patología que se presenta con frecuencia en las clínicas veterinarias de pequeños animales, por esta razón en este trabajo se analiza los diferentes injertos biológicos utilizados en la corrección de úlceras corneales en caninos, sus componentes, sus beneficios, así como los diferentes métodos de conservación utilizados para estos. Se hace énfasis en la membrana amniótica puesto que este biomaterial presenta diferentes componentes que lo resaltan de los demás, viéndose reflejado en los resultados del tratamiento. Además, tiene más aportes investigativos hablando sobre estos beneficios, lo que justifica la recomendación de su uso frente a otras membranas utilizadas. En cuanto a los hemoderivados se mencionan los beneficios que cada uno de estos contienen además de su acción como adyuvante en el tratamiento de las úlceras corneales profundas. Finalmente se evaluó la teoría en el reporte de un caso clínico de descemetocele por úlcera profunda en córnea izquierda, no perforado.
Reporte de caso: Cirugía Oncológica con técnica reconstructiva en un canino Basset Hound
Authors: Rodríguez Castaño Nicolás , Lopez Duran Maycol Stiven , Roque Rodriguez Anita Isabel , Pedraza Castillo Luz Natalia
Published: August 2023

Una neoplasia es una formación anormal de un tejido nuevo de índole tumoral, cabe resaltar que cuando mencionamos Oncología se refiere a cáncer y este puede ser benigno o maligno, los más frecuentes son los carcinomas mamarios, carcinomas localizados en diferentes puntos de la piel, linfomas y los mastocitomas entre otros, en este último punto los mastocitomas son tumores que con frecuencia se encuentran en la piel como sitio de origen y frecuentemente son masas abultadas de diferente tamaño que no sobrepasan de 3 o 4cm, suelen presentarse con eritema, hipotricosis o alopecia. En el presente reporte se presenta un caso de un canino de raza Basset Hound de 5 años aproximadamente con un peso de 28 kilogramos ingreso al centro clínico veterinario de la Universidad de los Llanos, con una masa ubicada en la región dorsal tercio proximal de la cola, de consistencia semidura, con liquido subcutáneo, forma redondeada y 2 cm de diámetro con hipotricosis, por lo cual se intervino quirúrgicamente a un amplio borde operatorio con una técnica reconstructiva, posteriormente a la cirugía la paciente dura poco tiempo en el centro clínico veterinario, con una recuperación satisfactoria.
Peripheral Benefit of Single Audit Monitoring in Attracting Charitable Donations
Authors: McAllister Brian P. , Waymire Tammy R. , Webb Thomas Z.
Published: August 2023

SYNOPSIS

Our study examines whether the presence of a Single Audit is positively associated with charitable donations. A Single Audit offers incremental monitoring benefits beyond a basic financial audit. Specifically, it includes additional audit procedures and publicly disclosed reporting on internal controls over financial reporting and on compliance over major programs. In an entropy-balanced sample of 44,364 observations over the period 2010 to 2016, we find that charities subject to a Single Audit receive higher donations, regardless of whether the audit reveals internal control deficiencies. We find similar results when donors are more sophisticated, but not when they are less sophisticated. Finally, our results show donors differentiate between clean and unclean audit findings when deficiencies are defined more strictly as material weaknesses only. Policymakers, charities, and other stakeholders should be interested in the finding that Single Audits, often viewed for their costs, also yield a peripheral monitoring benefit by attracting donations.

Data Availability: All data are from publicly available sources quoted in the text.

JEL Classifications: M41; M42; M48.
An Examination of the Terminal Year in an Auditor-Client Relationship
Authors: Aier Jagadison K. , Jones Keith L. , Lian Qiyang , Schroeder Joseph H.
Published: August 2023

SYNOPSIS

We examine the cost and consequences of switching auditors. Specifically, we consider several client costs (audit fees, going-concern opinions, and internal control opinions) in the last year of an audit engagement (“terminal year”). We find that outgoing auditors are more likely to charge higher audit fees, issue more going-concern opinions, and issue more adverse internal control opinions during the terminal years of their audits. These findings suggest that outgoing auditors gain greater bargaining power, are more likely to charge for additional hours of audit work, and are less likely to yield to client pressures. Overall, our results suggest that companies face real economic costs from the outgoing auditor in addition to the start-up costs of the incoming auditor.

Data Availability: Data are publicly available from sources identified in the text.

JEL Classifications: G31; G32; G33; M21.
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?
Authors: Cunningham Lauren M. , Myers Linda A. , Short Justin C.
Published: August 2023

SYNOPSIS

Demand for chief financial officer (CFO) service on corporate boards has grown substantially in recent years, leading to questions about how outside board appointments affect a CFO’s ability to fulfill their home firm responsibilities. In this paper, we focus on the CFO’s core responsibility of overseeing home firm financial reporting quality, and we explore the types of situations where outside board service may lead to either learning opportunities or pressure to shirk on home firm duties. Our results should interest investors, auditors, and board members considering the implications of CFO outside board service because, although we observe no negative impacts on home firm financial reporting quality arising from outside board service, we find only limited situations where significant benefits accrue.

Data Availability: All data are publicly available from sources cited in text.

JEL Classifications: G34; M40; M41.
All-cause mortality, cardiovascular and microvascular diseases in latent autoimmune diabetes in adults
Authors: Wei Yuxia , Herzog Katharina , Ahlqvist Emma , Andersson Tomas , Nyström Thomas , Zhan Yiqiang , Tuomi Tiinamaija , Carlsson Sofia
Published: August 2023

Objective: Latent autoimmune diabetes in adults (LADA) is a heterogenous, slowly progressing autoimmune diabetes. We aim to contribute new knowledge on the long-term prognosis of LADA with varying degrees of autoimmunity by comparing it to type 2 diabetes and adult-onset type 1 diabetes.

Study design and methods: This Swedish population-based study included newly diagnosed LADA (n=550, stratified into LADAlow and LADAhigh by median autoimmunity level), type 2 diabetes (n=2001), adult-onset type 1 diabetes (n=1573), and diabetes-free controls (n=2355) in 2007-2019. Register linkages provided information on all-cause mortality, cardiovascular diseases (CVD), diabetic retinopathy, nephropathy, and clinical characteristics during follow-up.

Results: Mortality was higher in LADA (hazard ratio [HR]: 1.44; 95% CI: 1.03, 2.02), type 1 (2.31 [1.75, 3.05]) and type 2 diabetes (1.31 [1.03, 1.67]) than in controls. CVD incidence was elevated in LADAhigh (HR 1.67 [1.04, 2.69]) and type 2 diabetes (1.53 [1.17, 2.00]), but not in LADAlow or type 1 diabetes. Incidence of retinopathy but not nephropathy was higher in LADA (HR 2.25 [1.64, 3.09]) including LADAhigh and LADAlow than in type 2 diabetes (unavailable in type 1 diabetes). More favorable blood pressure and lipid profiles but higher HbA1c levels were seen in LADA than type 2 diabetes at baseline and throughout follow-up, especially in LADAhigh which resembled type 1 diabetes in this respect.

Conclusion: Despite having fewer metabolic risk factors than type 2 diabetes, LADA has equal to higher risks of death, CVD, and retinopathy. Poorer glycemic control, particularly in LADAhigh, highlights the need for improved LADA management.
Peripheral blood lymphocyte subpopulations in patients with viral warts
Authors: Betti R , Lodi A , Masnada MC , Cattaneo M , Rosti A.
Published: August 2023

Peripheral blood T-cell subpopulations were evaluated in 32 patients affected by viral warts and in 32 unaffected individuals belonging to a control group. A significant decrease was found in total lymphocytes as well as OKT3 and OKT4 subsets among affected patients. A significant negative correlation was also found between OKT3 and OKT4 numbers as well as OKT4/OKT8 ratio and duration and extent of lesions. A significant positive correlation was found between the duration and the extent of lesions and the percentage of OKT8 subsets, but not the total number of OKT8. These data confirm that a cell-mediated immune deficiency is present in patients with viral warts. We then discuss whether the decrease of cellular immunity in these patients is a primary event or, rather, the result of persistent verrucosis.
Substance P and vasoactive intestinal peptide in bullous and inflammatory skin disease
Authors: Wallengren J , Ekman R , Möller H.
Published: August 2023

Immunoreactivity (IR) of substance P (SP) and Vasoactive Intestinal Peptide (VIP) were determined by radioimmunoassay in serum of 56 patients with inflammatory skin diseases, in blister fluid of 40 patients with spontaneous blisters and 31 subjects with induced skin blisters. Serum concentrations of SP-IR and VIP-IR were mostly low or non-detectable. Spontaneous blisters contained high amounts of SP-IR, particularly in bullous pemphigoid and in some inflammatory dermatoses, while VIP-IR levels usually were low. Suction blisters from inflamed but not from normal skin often contained SP-IR but more seldom VIP-IR.
Analysis of serovar distribution as a tool in epidemiological studies in gonorrhoea
Authors: Rudén AK , Bäckman M , Bygdeman S , Jonsson A , Ringertz O , Sandström E.
Published: August 2023

During one year 738 gonococcal isolates from 731 consecutive patients with gonorrhoea were collected and classified by co-agglutination using W I and W II/III specific monoclonal antibodies. Eight W I and 30 W II/III serovars (serovariants) were seen. In both serogroups the most frequent serovar among isolates from women and heterosexual men differed from that among isolates from homosexual men. Forty-two per cent of the serovars, were confined only to one subpopulation, i.e. women, heterosexual men or homosexual men, representing 19 (3%) of the 738 isolates. Out of these 19 isolates 42% were acquired abroad compared with 12% of the 653 isolates in the serovars shared between two or all three subpopulations (p less than 0.005). Imported W I isolates were often of the same serovar that dominated in Stockholm. W II/III isolates acquired abroad were often of unusual serovars (p less than 0.0005) and might be a source of future changes of the serovar pattern in Sweden. In this way we can follow the introduction of new serovars into our society and their circulation between the subpopulations.
The perivascular cell populations in human skin after topical application of leukotriene B4
Authors: Winkelmann RK , Camp R , English JS , Greaves MW.
Published: August 2023

Fifteen timed biopsies of human skin were performed after application of 100 nanograms of leukotriene B4 in a Finnchamber for six hours. The number of inflammatory cells were counted per high power perivascular field and compared to three control biopsies. At 24 hours a peak of neutrophiles was observed and subsequently lymphocytes predominated. Eosinophils were never prominent. This pattern of successive cell populations has been described in inflammatory and whealing skin disease.
Palmoplantar keratoderma in association with myxedema
Authors: Hodak E , David M , Feuerman EJ.
Published: August 2023

A 63-year-old female who had been suffering from intractable palmoplantar keratoderma for 13 years was found to have myxedema. Shortly after institution of substitution therapy with thyroid hormone there was a striking improvement in her condition. The possibility of a causal relationship between hypothyroidism and hyperkeratosis is suggested.
Vulval lichen sclerosus et atrophicus treated with etretinate (Tigason)
Authors: Mørk NJ , Jensen P , Hoel PS.
Published: August 2023

In an open uncontrolled study eight patients with vulval lichen sclerosus et atrophicus were given etretinate (Tigason) 1 mg/kg/day. The dose was then gradually reduced according to effect and side effects. Six patients showed improvement in symptoms and in clinical morphology based on the physician´s evaluation and photographic documentation. In four of five patients where biopsies were taken, there was a marked change in the histological picture towards normalization. Two patients did not respond to the treatment. All patients experienced the well-known side effects of etretinate in various degree. We conclude that treatment with etretinate should be tried in vulval lichen sclerosus et atrophicus if the result of other therapeutical efforts are unsatisfactory.
Gonorrhoea in heterosexual men. Correlation between gonococcal W serogroup, Chlamydia trachomatis infection and objective symptoms
Authors: Rudén AK , Bäckman M , Bygdeman S , Jonsson A , Ringertz O , Sandström E.
Published: August 2023

Among 292 heterosexual men with gonorrhoea seen during one year, 59 (20%), had a co-existing chlamydial infection. Of the men infected with a serogroup WI strain 30% had a chlamydial infection compared with 16% of those infected with a serogroup W II/III strain (p less than 0.01). Heterosexual men infected with WI strains had less objective symptoms as judged by the number of leucocytes per high power field and by discharge, than men infected with W II/III strains (p less than 0.05 and p less than 0.01, respectively).
LAV/HTLV-III infection and atopy: serum IgE and specific IgE antibodies to environmental allergens
Authors: Ring J , Fröschl M , Brunner R , Braun-Falco O.
Published: August 2023

The incidence of atopic diseases and IgE production was investigated in 69 patients of the AIDS outpatient clinic. In LAV/HTLV-III infected homosexuals there was a trend to lower serum IgE levels and decreased frequency of atopic diseases. The incidence of patients with positive RAST against common environmental allergens was significantly lower in LAV/HTLV-III-infected versus non-infected homosexuals.
Diltiazem-associated exfoliative dermatitis in a patient with psoriasis
Authors: Lavrijsen AP , Van Dijke C , Vermeer BJ.
Published: August 2023

We present a patient with psoriasis who developed exfoliative dermatitis with concomitant fever, malaise and liver enzyme elevations, two days after the introduction of the new calcium antagonist diltiazem. The symptoms rapidly resolved after discontinuation of diltiazem and treatment with prednisone. Three years previously, this patient developed a similar reaction after 12 days of treatment with chloroquine. Diltiazem and chloroquine have a structural resemblance, which suggests that cross-reactions between these drugs may occur.
Peripheral blood lymphocyte subpopulations in patients with viral warts
Authors: Jabłońska S.
Published: August 2023

No abstract available.
New parameters for evaluation of blood flow in patients with leg ulcers
Authors: Kristensen JK , Karlsmark T , Bisgaard H , Søndergaard J.
Published: August 2023

Three new parameters have been introduced to provide data for quantitative evaluation of peripheral cutaneous blood flow in patients with leg ulcers. Reactive hyperemia was induced by occlusion of the blood flow for four minutes at the thigh-level. Blood flow was subsequently measured by laser-Doppler velocimetry in an unselected group of 14 patients with leg ulcers and a matched control group. The parameters used for evaluation was: 1) "peak flow" f(p), 2) divided by time to "peak flow" t(p), rendering a rate constant k (k = f(p)/t(p)) expressing the ability to increase blood flow abruptly in case of need. These parameters were all significantly reduced in the patients with leg ulcers, indicating that this simple and atraumatic technique was useful for discriminating blood flow values that may be relevant for healing time and with a sensitivity comparable to the measurements of distal systolic blood pressure. Distal systolic blood pressure measurements can still be considered to be of value when screening for arterial insufficiency in patients with leg ulcers. The values obtained were significantly lower in 36 patients with leg ulcers compared with 9 age-matched control persons.
Remission of Sézary´s syndrome with cyclosporin A. Mild capillary leak syndrome as an unusual side effect
Authors: Ramon D , Betlloch I , Jimenez A , Botella R , Castells A , Alberola V.
Published: August 2023

A case of S√©zary syndrome treated with cyclosporin A is reported. A dramatic cutaneous improvement was obtained within a few days after initiation of treatment. Among the side effects produced were linear purpuric lesions in skin folds and friction areas.
The response of generalized granuloma annulare to dapsone
Authors: Czarnecki DB , Gin D.
Published: August 2023

Six patients with generalized granuloma annulare were successfully treated with Dapsone. Their ages ranged from 11 to 76. There were no serious side-effects and all were able to cease the drug.
Evaluation of Bond Strength and Fracture Load of Teeth With Flared Root Canals Restored With Prefabricated, Anatomical, and Computer-aided Design and Computer-aided Manufacturing Fiber Posts
Authors: Taques LV , Chidoski JC , Ávila BO , Jitumori RT , Gomes JC , Gomes GM
Published: August 2023

Purpose

This study compared the use of anatomical glass fiber posts using bulk-fill composite resin with computer-aided design and computer-aided manufacturing (CAD/CAM) milled glass fiber post in oversized root canals, through bond strength (BS) and fracture resistance (FR) tests (fracture load).

Methods and Materials

A total of 48 mandibular premolars were selected, half of them had their crowns removed at the cemento-enamel junction (CEJ) and the other half were sectioned 2 mm above the CEJ. Subsequently, teeth were endodontically treated. After 1 week, the standard preparation of the canals was carried out, and the roots were divided into three groups (n=16), according to the use of different restorative techniques (control: prefabricated glass fiber post [PFP], direct anatomical glass fiber post [AFP], and CAD/CAM milled glass fiber post [MFP]). After luting procedures using Single Bond Universal and RelyX Ultimate (3M ESPE), for eight teeth in each group, six specimens were obtained (two slices from each root third: cervical, middle, and apical). For the remaining eight roots of each group, standardized preparations for metal-free crowns, milling of 5 mol% yttria-stabilized tetragonal zirconia polycrystalline, cementation of the crowns, and periodontal ligament simulation were performed. Then, for each group, the BS was evaluated through the push-out test, and the FR was evaluated in compression. The data obtained from BS were submitted to two-way analysis of variance (ANOVA; group vs root region) and Tukey (α=0.05) and from FR to one-way ANOVA (group) and Tukey (α=0.05).

Results

For the BS test, the MFP group was statistically superior to the PFP group in all root regions and was statistically superior to the AFP group only in the cervical region, being statistically similar in the middle and apical root regions. For the FR test, the MFP group was statistically superior to the PFP and AFP groups.

Conclusion

The milled fiber post technique can be a legitimate alternative in the restoration of weakened roots with flared root canals.
Mental maps of urban space among kalmyk youth during COVID-19
Authors: Лиджиева Алтана Марковна
Published: August 2023

Статья посвящена выявлению и структурно-функциональному описанию «ментальных репрезентаций» пространства города у калмыцкой молодежи в период пандемии. Анализируя ментальные карты, автор выделяет универсальные черты, присущие повествованию о повседневной жизни в условиях ограничений в марте 2020 г., чувствах и настроениях, связанных с пандемией COVID-19, радикально изменившей образ жизни людей, и дистанционным обучением, занятиями спортом и использованием жизненного пространства. Исследование основано на методе ментального картирования, разработанном в работах К. Линча (1960) и Э. Толмэна (1948), где две основные характеристики города как репрезентируемой группы объектов и их отношений – читаемость (ligibility) и воображаемость (imageability) – используются как метод его деконструкции и как способ описания языка о городе. Цель работы – проследить, какой образ формируется в сознании молодежи по отношению к пространствам города Элисты. Исследование проводилось с использованием структурно-функционального метода. Автор приходит к выводу, что трансформация городского пространства под влиянием пандемии COVID-19 связана не только с физическими ограничениями. Автор анализирует, каким образом трансформируются локусы города в плане их пространства и каждодневных практик во время пандемии COVID-19. Собранный материал дал возможность проанализировать также эмоциональное состояние молодых людей, оказавшихся в столь непривычной для них ситуации, оценку ими своего положения и осмысление того, как период пандемии повлиял на образ жизни молодых людей.

The article is devoted to the identification and structural and functional description of the features of perception of urban space during a pandemic from the point of view of studying its perception by young people. The author shows the relationships between the elements of urban space as constraints during the pandemic through the image formed in the minds of young people. The study is based on the mental mapping method developed by K. Lynch, which allows visualizing the main features of the city and its space during the Covid-19 period. The aim is to find out what image is formed in the minds of young people in relation to the spaces of the city of Elista. The study was conducted using the structural-functional method and the method of participant observation. The author concludes that the transformation of the urban space under the influence of the pandemic COVID-19 is associated with physical limitations. The image of the city is marked by old boundaries, which indicates the stability of the perception of the image of urban space, fixed in landmarks and gaining recognition in the minds of young people.