bluuebunny/crossref_metadata_2025_split huggingface dataset:
Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices
Authors: Kim Jae B. , Nekrasov Alexander , Shroff Pervin K. , Simon Andreas 
Published: October 2018

ABSTRACTWe examine whether financial analysts understand the valuation implications of unconditional accounting conservatism when forecasting target prices. While accounting conservatism affects reported earnings, conservatism per se does not have an effect on the present value of future cash flows. We examine whether analysts adjust for the effect of conservatism included in their earnings forecasts when using these forecasts to estimate target prices. We find that signed target price errors (actual minus forecast) have a significant positive association with the degree of conservatism in forward earnings, suggesting that target prices are biased due to accounting conservatism. Cross‐sectional analysis suggests that more sophisticated analysts and superior long‐term forecasters adjust for conservatism to a greater extent than other analysts. In additional analyses, we explore the mechanism through which conservatism leads to bias in target prices. We first show that analysts' earnings forecasts are negatively associated with the degree of conservatism; that is, analysts include the effect of unconditional conservatism in their earnings forecasts. Based on alternative earnings‐based valuation models that analysts may use, our evidence suggests that analysts fail to appropriately adjust their valuation multiple for the effect of conservatism included in their earnings forecasts when using these forecasts to derive target prices. As a consequence, we find that, for extreme changes in conservatism, the bias in analysts' target prices due to conservatism leads to a distortion of market prices. The evidence highlights the concern that analysts may not appreciate the valuation implications of conservative accounting which could inhibit price discovery.
Fundamental Analysis: Combining the Search for Quality with the Search for Value
Authors: Li Kevin , Mohanram Partha 
Published: October 2018

ABSTRACTUsing cross‐sectional forecasts, we combine fundamental analysis strategies based on quality, such as the FSCORE from Piotroski (2000) and the GSCORE from Mohanram (2005), with strategies based on value, such as the V/P ratio from Frankel and Lee (1998) and the PEG ratio. While all four strategies generate significant hedge returns, combining quality‐driven and value‐driven approaches substantially improves the efficacy of fundamental analysis. Our parsimonious two‐dimensional approach can be applied to a wide cross section of stocks and outperforms common practitioner approaches that require a lengthy time series of data. The improvements in hedge returns hold for a variety of partitions and are robust to controls for risk factors and other determinants of stock returns. While the efficacy of fundamental analysis has declined in recent years, this can partially be attributed to investors arbitraging away excess returns by investing in fundamental strategies.
The Human Responses and Nursing Diagnoses of Those Living With Infertility: A Qualitative Systematic Review
Authors: Romeiro Joana , Caldeira Sílvia 
Published: October 2018

OBJECTIVETo systematically retrieve, critique, and synthesize patients’ human responses about living with infertility and identify possible related nursing diagnoses according to NANDA‐I.METHODSSystematic review of qualitative nursing studies.FINDINGSA total of 39 papers were included, 49 human responses, and 77 potential infertility‐related nursing diagnoses were identified across three themes. Main foci matching nursing diagnosis were related to spiritual well‐being, spiritual distress, and resilience.CONCLUSIONSPatients respond to infertility in a variety of ways and this raises the need for a more effective, holistic, and accurate nursing diagnosis.IMPLICATIONS FOR PRACTICEThe accuracy of the nursing diagnosis is critical in raising the quality of the nursing process and in meeting infertile patients’ circumstances and care expectations.
CAD/CAM implant crowns in a digital workflow: Five‐year follow‐up of a prospective clinical trial
Authors: Joda Tim , Bragger Urs , Zitzmann Nicola U. 
Published: October 2018

AbstractBackgroundImplant restorations became the first choice for single‐tooth replacement today.PurposeThe prospective clinical trial aims to investigate computer‐aided‐design (CAD)/computer‐aided‐manufacturing (CAM)‐processed implant crowns after 5 years of loading.Materials and MethodsTwenty patients were included for cement‐retained crowns in posterior sites. Radiographic analysis of bone levels was performed after delivery and follow‐up. The Functional Implant Prosthodontic Score (FIPS) was assessed at the final follow‐up. Wilcoxon signed‐rank tests were used with a level of significance set at α = 0.05.ResultsOne implant was lost, resulting in a success rate of 95% at 5 years. For 19 crowns, neither technical complications nor biological complications were observed. The mean marginal bone level was 0.6 ± 0.26 mm (range: 0.18‐1.12) mesially, and 0.79 ± 0.36 mm (range: 0.23‐1.36) distally at 5 years. During the observation period, mean radiographic bone levels increased significantly by 0.23 mm at mesial and by 0.17 mm at distal sites (P < .0001) indicating minor additional bone loss. The mean total FIPS score was 8.2 ± 1.0 (range: 7‐10) with the high score of 2.0 ± 0.0 for the variable “bone.”ConclusionsCAD/CAM‐processed implant crowns demonstrated promising radiographic and clinical outcomes after 5 years in function. Future large‐scale trials are crucial to confirm these initial results in the field of digital implant processing.
Diverse knowledge systems reveal social–ecological dynamics that inform species conservation status
Authors: Lee Lynn Chi , Thorley Joe , Watson Jane , Reid Mike , Salomon Anne Katherine 
Published: October 2018

AbstractUnderstanding changes over historical timescales is essential to gauge conservation status of a species. Modern ecological data typically neglect past magnitudes of change, which fortunately can be evaluated by bridging disparate knowledge sources. We synthesized zooarchaeological, historical, traditional, and western science knowledge to document changes in relative abundance of key species in Canada's northern abalone social–ecological system (SES) from the Holocene to present. Integrated models fit to traditional and western science data revealed 3.7% annual population decline from 1940s to 2010s for large abalone, although traditional knowledge density estimates were 9.5× higher than those derived from western science. Abalone are presently scarce compared to the mid‐1900s, but more abundant than before the early 1800s, calling their endangered status into question. Linking multiple knowledge sources can build SES understanding, facilitate power sharing, and support ecologically sustainable and socially just conservation outcomes.
First assessment of interferon gamma release assay results among healthcare workers at a general hospital in China
Authors: Guo Li Ping , Jiang Yan , Liu Ying Mei , Cao Bin 
Published: October 2018

AbstractIntroductionChina has a very high tuberculosis (TB) burden. The interferon‐gamma release assay (IGRA) is more specific for the diagnosis of latent tuberculosis infection (LTBI) than the tuberculin skin test, especially among populations with a high degree of coverage by the BCG vaccine.ObjectivesTo evaluate the first screening of healthcare workers (HCW) for LTBI using the IGRA at a general hospital in Beijing.MethodsA pilot screening program for LTBI was triggered by accidental contact between HCW and two patients with active TB in the emergency department (ED). Given the necessity of estimating the overall LTBI prevalence in the institution, a sample of 518 HCW was enrolled in our cross‐sectional study. The second IGRA was repeated with 43 of the 121 HCW in the ED after exposure to index TB cases. Data on putative risk factors were collected with a self‐administered questionnaire.ResultsThe prevalence of LTBI in the targeted population was 21.8%. Differences in the prevalence of LTBI were significantly related to age, employment duration, and history of occupational exposure. A lack of childhood BCG vaccination was independently associated with the prevalence of LTBI (adjusted OR: 1.686, 95% CI: 1.045‐2.723, P = .0325). No new LTBI was diagnosed 12 weeks postexposure. No HCW adopted the preventive treatment for LTBI.ConclusionsConsidering the high morbidity of LTBI among HCW even in general hospitals, it is essential to formulate government policies and institutional operation protocols for the systematic screening, registration, and administration of prophylaxes for the control of LTBI.
Merkel cells in extraocular sebaceous carcinoma
Authors: Fernandez‐Flores Angel , Cassarino David S. 
Published: October 2018

IntroductionMature sebaceous glands do not contain Merkel cells. Neither do sebaceous tumors in the vast majority of cases. Recently, however, it was showed that rare sebaceous adenomas with a carcinoid‐like or labyrinthine pattern can contain intratumoral Merkel cells. Our purpose in this study is to examine for the presence of Merkel cells in extraocular sebaceous carcinomas.MethodsNineteen cases of extraocular sebaceous carcinoma were retrospectively studied with cytokeratin 20.ResultsOne out of 19 cases (5.3%) contained Merkel cells in the basal layers of the tumoral nests of a sebaceous carcinoma from the cheek of a 76‐year‐old woman.ConclusionsMerkel cells are rarely evident in extraocular sebaceous carcinoma, and therefore, their evidence does not exclude this diagnosis.
The ups and downs of low‐carbohydrate diets in the management of Type 1 diabetes: a review of clinical outcomes
Authors: Seckold R. , Fisher E. , de Bock M. , King B. R. , Smart C. E. 
Published: October 2018

AbstractDietary management has been a mainstay of care in Type 1 diabetes since before the discovery of insulin when severe carbohydrate restriction was advocated. The use of insulin facilitated re‐introduction of carbohydrate into the diet. Current management guidelines focus on a healthy and varied diet with consideration of glycaemic load, protein and fat. As a result of frustration with glycaemic outcomes, low‐carbohydrate diets have seen a resurgence in popularity. To date, low‐carbohydrate diets have not been well studied in the management of Type 1 diabetes. Studies looking at glycaemic outcomes from low‐carbohydrate diets have largely been cross‐sectional, without validated dietary data and with a lack of control groups. The participants have been highly motivated self‐selected individuals who follow intensive insulin management practices, including frequent blood glucose monitoring and additional insulin corrections with tight glycaemic targets. These confounders limit the ability to determine the extent of the impact of dietary carbohydrate restriction on glycaemic outcomes. Carbohydrate‐containing foods including grains, fruit and milk are important sources of nutrients. Hence, low‐carbohydrate diets require attention to vitamin and energy intake to avoid micronutrient deficiencies and growth issues. Adherence to restricted diets is challenging and can have an impact on social normalcy. In individuals with Type 1 diabetes, adverse health risks such as diabetic ketoacidosis, hypoglycaemia, dyslipidaemia and glycogen depletion remain clinical concerns. In the present paper, we review studies published to date and provide clinical recommendations for ongoing monitoring and support for individuals who choose to adopt a low‐carbohydrate diet. Strategies to optimize postprandial glycaemia without carbohydrate restriction are presented.
Stem cell therapies for Type 1 diabetes: current status and proposed road map to guide successful clinical trials
Authors: Senior P. A. , Pettus J. H. 
Published: October 2018

AbstractMany people with Type 1 diabetes struggle with the burden of self‐management and are unable to achieve optimal glycaemic control without risk of hypoglycaemia. Future therapies with the potential to reduce the risk for short‐ and long‐term complications while simultaneously reducing the burden of diabetes are therefore attractive. β‐cell replacement is one strategy which might achieve this. Islet transplantation is limited by organ supply and the risks of long‐term immunosuppression. Encapsulated stem‐cell‐derived β cells have the potential to address both of these issues and phase I/II clinical trials of encapsulated pancreatic progenitors have begun. A significant risk associated with the translation of stem‐cell science to the clinical management of Type 1 diabetes is an underestimation of the complexity of the process and a mismatch between the hype and the expectations of both people with Type 1 diabetes and the public. We provide an update on progress in clinical trials of encapsulated stem‐cell‐derived β cells and propose a road map for the design and conduct of future trials to facilitate the translation of this exciting science to clinical care.
Day‐to‐day fasting self‐monitored blood glucose variability is associated with risk of hypoglycaemia in insulin‐treated patients with type 1 and type 2 diabetes: A post hoc analysis of the SWITCH Trials
Authors: DeVries J. Hans , Bailey Timothy S. , Bhargava Anuj , Gerety Gregg , Gumprecht Janusz , Heller Simon , Lane Wendy , Wysham Carol H. , Zinman Bernard , Bak Britta A. , Hachmann‐Nielsen Elise , Philis‐Tsimikas Athena 
Published: October 2018

AimsTo investigate the association between day‐to‐day fasting self‐monitored blood glucose (SMBG) variability and risk of hypoglycaemia in type 1 (T1D) and type 2 diabetes (T2D), and to compare day‐to‐day fasting SMBG variability between treatments with insulin degludec (degludec) and insulin glargine 100 units/mL (glargine U100).Materials and MethodsData were retrieved from two double‐blind, randomized, treat‐to‐target, two‐period (32 weeks each) crossover trials of degludec vs glargine U100 in T1D (SWITCH 1, n = 501) and T2D (SWITCH 2, n = 720). Available fasting SMBGs were used to determine the standard deviation (SD) of day‐to‐day fasting SMBG variability for each patient and the treatment combination. The association between day‐to‐day fasting SMBG variability and overall symptomatic, nocturnal symptomatic and severe hypoglycaemia was analysed for the pooled population using linear regression, with fasting SMBG variability included as a three‐level factor defined by population tertiles. Finally, day‐to‐day fasting SMBG variability was compared between treatments.ResultsLinear regression showed that day‐to‐day fasting SMBG variability was significantly associated with overall symptomatic, nocturnal symptomatic and severe hypoglycaemia risk in T1D and T2D (P < 0.05). Day‐to‐day fasting SMBG variability was significantly associated (P < 0.01) with all categories of hypoglycaemia risk, with the exception of severe hypoglycaemia in T2D when analysed within tertiles. Degludec was associated with 4% lower day‐to‐day fasting SMBG variability than glargine U100 in T1D (P = 0.0082) and with 10% lower day‐to‐day fasting SMBG variability in T2D (P < 0.0001).ConclusionsHigher day‐to‐day fasting SMBG variability is associated with an increased risk of overall symptomatic, nocturnal symptomatic and severe hypoglycaemia. Degludec has significantly lower day‐to‐day fasting SMBG variability vs glargine U100.
Tobacco use and psychosis risk in persons at clinical high risk
Authors: Ward Heather B. , Lawson Michael T. , Addington Jean , Bearden Carrie E. , Cadenhead Kristin S. , Cannon Tyrone D. , Cornblatt Barbara A. , Jeffries Clark D. , Mathalon Daniel H. , McGlashan Thomas H. , Seidman Larry J. , Tsuang Ming T. , Walker Elaine F. , Woods Scott W. , Perkins Diana O. 
Published: October 2018

AimTo evaluate the role of tobacco use in the development of psychosis in individuals at clinical high risk.MethodThe North American Prodrome Longitudinal Study is a 2‐year multi‐site prospective case control study of persons at clinical high risk that aims to better understand predictors and mechanisms for the development of psychosis. The cohort consisted of 764 clinical high risk and 279 healthy comparison subjects. Clinical assessments included tobacco and substance use and several risk factors associated with smoking in general population studies.ResultsClinical high risk subjects were more likely to smoke cigarettes than unaffected subjects (light smoking odds ratio [OR] = 3.0, 95% confidence interval [CI] = 1.9‐5; heavy smoking OR = 4.8, 95% CI = 1.7‐13.7). In both groups, smoking was associated with mood, substance use, stress and perceived discrimination and in clinical high risk subjects with childhood emotional neglect and adaption to school. Clinical high risk subjects reported higher rates of several factors previously associated with smoking, including substance use, anxiety, trauma and perceived discrimination. After controlling for these potential factors, the relationship between clinical high risk state and smoking was no longer significant (light smoking OR = 0.9, 95% CI = 0.4‐2.2; heavy smoking OR = 0.3, 95% CI = 0.05‐2.3). Moreover, baseline smoking status (hazard ratio [HR] = 1.16, 95% CI = 0.82‐1.65) and categorization as ever smoked (HR = 1.3, 95% CI = 0.8‐2.1) did not predict time to conversion.ConclusionPersons at high risk for psychosis are more likely to smoke and have more factors associated with smoking than controls. Smoking status in clinical high risk subjects does not predict conversion. These findings do not support a causal relationship between smoking and psychosis.
Changes to indications for tunneled cuffed catheter use in hemodialysis patients: A single‐center experience
Authors: Okamoto Takeshi , Sakurada Tsutomu , Koitabashi Kenichiro , Shibagaki Yugo 
Published: October 2018

AbstractIntroduction: As the number of elderly end‐stage renal disease patients lacking suitable vessels for arteriovenous fistula (AVF) is increasing, indications for tunnel cuffed catheters (TCCs) may be expanding. This study aimed to clarify changes over time in the number of patients with TCC and indications for TCCs.Methods: This single‐center retrospective study analyzed 143 catheters for 95 patients who inserted TCCs between July 2005 and July 2017. Patients were divided into two groups (early‐ and late‐phase groups) based on the median observational period. Demographic data and clinical information were then compared.Findings: Fifty TCCs were inserted in the early phase group, and 93 TCCs were inserted in the late‐phase group. The late‐phase group was older (77 vs. 70 years; P = 0.003) and showed a higher frequency of hypertensive nephropathy (29% vs. 14%; P < 0.05) and a lower frequency of a history of cardiovascular disease (52.7% vs. 70.0%; P = 0.045). In the late‐phase group, indications for bridge vascular access (0% vs. 11.8%; P < 0.05) or severe cardiac dysfunction (8.0% vs. 20.5%; P < 0.05) were increased. In addition, the late‐phase group showed increases in percentage of patients with the catheter inserted in the femoral vein (10.0% vs. 23.7%; P = 0.047), nephrologists performing catheter insertion (56.0% vs. 87.1%; P < 0.001), and the patients who underwent superficialization of the brachial artery (28.0% vs. 46.2%; P = 0.034). Significant differences in catheter survival, incidence of complications, reasons for catheter removal, or incidence of catheter‐related infection were not observed between groups.Discussion: Patients with indications for TCC may be increasing due to an increase in elderly end‐stage renal disease patients whose activities of daily living have decreased. In addition, indications for bridge vascular access were widely accepted in the late‐phase group.
Hydrothermal synthesis of Litchi‐like SrTiO3 with the help of ethylene glycol
Authors: Zhao Wei , Wang Hugang , Liu Nianqi , Rong Jiacheng , Zhang Qi , Li Mingxiao , Yang Xianfeng 
Published: October 2018

AbstractTemplated by TiO2 microspheres, litchi‐like SrTiO3 crystals with a narrow size distribution and monodispersity were synthesized through the combination of regulating the ethylene glycol concentration during the hydrothermal process and the post heat treatment. The results show that when the volume ratio of water and ethylene glycol reached 10:70, microsized SrCO3 was firstly formed under the hydrothermal process, and then the litchi‐like SrTiO3 powder was obtained after the postheat treatment at 700°C for 4 hours, which shows a large specific surface area of 37.41 m2/g. It is found that the concentration of ethylene glycol aqueous solution plays an important role on the morphology of the SrTiO3 crystals, and the slightly higher viscosity and proper amount of OH hydroxyl groups facilitate the formation of the micrometer spherical hierarchical surface.
Funding Value Adjustments
Authors: ANDERSEN LEIF , DUFFIE DARRELL , SONG YANG 
Published: October 2018

ABSTRACTIn this paper, we demonstrate that the funding value adjustments (FVAs) of major dealers are debt overhang costs to their shareholders. To maximize shareholder value, dealer quotations therefore adjust for FVAs. Our case studies include interest‐rate swap FVAs and violations of covered interest parity. Contrary to current valuation practice, FVAs are not themselves components of the market values of the positions being financed. Current dealer practice does, however, align incentives between trading desks and shareholders. We also establish a pecking order for preferred asset financing strategies and provide a new interpretation of the standard debit value adjustment.
Characterizing pharmacist prescribers in Alberta using cluster analysis
Authors: Faruquee Chowdhury F. , Guirguis Lisa M. , Hughes Christine A. , Makowsky Mark J. , Sadowski Cheryl A. , Schindel Theresa J. , Cor Ken M. , Yuksel Nese 
Published: October 2018

Abstract

Objectives
Legislative and regulatory bodies in Canada have authorized pharmacists to prescribe in different provinces. Albertan pharmacists have the broadest prescribing scope. Our objective was to cluster Albertan pharmacists into different prescriber groups based on their self-reported prescribing practice and to compare the groups according to practice settings, the proportion of Additional Prescribing Authority (APA) pharmacists and support experiences.

Methods
A cross-sectional survey was administered among a sample of 700 Albertan practicing registered pharmacists in 2013 to identify their involvement in different types of prescribing activities. Cluster analysis was used to group participants based on their reported prescribing practices. Chi-squared test was used to compare prescriber groups by practice settings and the proportion of APA pharmacists. One-way analysis of variance was used to compare the groups by their support experiences.

Key findings
Three major groups of pharmacist prescriber were identified – ‘renewal prescriber’ (74%), ‘Modifier’ (17%) and ‘Wide ranged prescriber’ (9%). Prevalence of ‘renewal prescriber’ in the community setting was 85.8% whereas ‘Modifier’ was predominant (66.7%) in the collaborative setting. Higher support experience facilitated the wide range prescribing. Pharmacists with APA were most likely to be classified into ‘Modifier’ (17.6%) or ‘Wide ranged prescriber’ (13.8%) groups than the ‘renewal prescriber’ group (3.1%).

Conclusions
Although legislation allowed Albertan pharmacists to have the broadest scope of prescribing authority, few are practicing with the fullest scope. Prescribing practice varies based on practice setting and support experience. Future research could explore factors influencing the types of adoption and measure the shifting of prescribing type over time.