bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras
Authors: Lisic Ling Lei , Myers Linda A. , Pawlewicz Robert , Seidel Timothy A. 
Published: June 2018

ABSTRACTIn recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes‐Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because SOX drastically altered the source of consulting revenues for public accounting firms, we also separately examine these relations in the pre‐ and post‐SOX eras. We find evidence suggesting that before SOX, higher proportions of audit firm consulting revenues negatively impacted both audit quality and investor perceptions of audit quality. However, we do not find a statistically significant association between audit firm consulting revenues and either audit quality or investor perceptions of audit quality following SOX. Our analyses suggest that even if these relations exist following SOX, the potential economic magnitude of the effect is small.
A Linearization of the Portfolio Optimization Problem with General Risk Measures Under Multivariate Conditional Heteroskedastic Models
Authors: Huang Shih‐Feng , Lin Tze‐Yun 
Published: June 2018

AbstractThis study presents an example of the linearization of a complex mean‐risk investment problem. The spectral risk measure is employed as a measure of risk and assets are assumed to have autocorrelation and conditionally heteroskedastic volatilities. Simulation results indicate that the proposed method saves a great deal of computational time. Empirical studies show that this strategy, implemented with certain trading frequency constraints, outperforms the equal‐weighted portfolio, the classical mean‐variance method, and the corresponding market index in Taiwan, the US, and Japan when considering transaction costs and different economic conditions.
Above average increases in body fat from 9 to 15 years of age had a negative impact on academic performance, independent of physical activity
Authors: Sævarsson Elvar Smari , Gudmundsdottir Sigridur Lara , Kantomaa Marko , Arngrimsson Sigurbjorn A. , Sveinsson Thorarinn , Skulason Sigurgrimur , Johannsson Erlingur 
Published: June 2018

AbstractAimThe associations between body fat levels and physical activity with academic performance are inconclusive and were explored using longitudinal data.MethodsWe enrolled 134/242 adolescents aged 15, who were studied at the age of nine and agreed to be followed up from April to May 2015 for the Health behaviours of Icelandic youth study. Accelerometers measured physical activity, body mass indexes (BMI) were calculated and dual‐energy X‐ray absorptiometry scans assessed the participants’ body composition at nine and 15. Their language and maths skills were compared to a growth model that estimated the academic performances of children born in 1999.ResultsHigher than normal body fat levels between the ages of nine and 15 were negatively associated with maths performance, but the same association was not found for Icelandic language studies. These were Pearson's r = −0.24 (p = 0.01) for BMI and Pearson's r = −0.34 (p = 0.01) for the percentage of body fat. No associations were found with changes in physical activity.ConclusionChildren who put on more body fat than normal between the ages of nine and 15 had an increased risk of adverse academic performance that was independent of changes in physical activity.
Coronary artery hypoxic vasorelaxation is augmented by perivascular adipose tissue through a mechanism involving hydrogen sulphide and cystathionine‐β‐synthase
Authors: Donovan J. , Wong P. S. , Garle M. J. , Alexander S. P. H. , Dunn W. R. , Ralevic V. 
Published: June 2018

AbstractAimHypoxia causes vasodilatation of coronary arteries which protects the heart from ischaemic damage through mechanisms including the generation of hydrogen sulphide (H2S), but the influence of the perivascular adipose tissue (PVAT) and myocardium is incompletely understood. This study aimed to determine whether PVAT and the myocardium modulate the coronary artery hypoxic response and whether this involves hydrogen sulphide.MethodsPorcine left circumflex coronary arteries were prepared as cleaned segments and with PVAT intact, myocardium intact or both PVAT and myocardium intact, and contractility investigated using isometric tension recording. Immunoblotting was used to measure levels of H2S‐synthesizing enzymes: cystathionine‐β‐synthase (CBS), cystathionine γ‐lyase (CSE) and 3‐mercaptopyruvate sulphurtransferase (MPST).ResultsAll three H2S‐synthesizing enzymes were detected in the artery and myocardium, but only CBS and MPST were detected in PVAT. Hypoxia elicited a biphasic response in cleaned artery segments consisting of transient contraction followed by prolonged relaxation. In arteries with PVAT intact, hypoxic contraction was attenuated and relaxation augmented. In arteries with myocardium intact, hypoxic contraction was attenuated, but relaxation was unaffected. In replacement experiments, replacement of dissected PVAT and myocardium attenuated artery contraction and augmented relaxation to hypoxia, mimicking the effect of in situ PVAT and indicating involvement of a diffusible factor(s). In arteries with intact PVAT, augmentation of hypoxic relaxation was reversed by amino‐oxyacetate (CBS inhibitor), but not DL‐propargylglycine (CSE inhibitor) or aspartate (inhibits MPST pathway).ConclusionPVAT augments hypoxic relaxation of coronary arteries through a mechanism involving H2S and CBS, pointing to an important role in regulation of coronary blood flow during hypoxia.
Effects of 6 months supervised physical training on muscle strength and aerobic capacity in patients undergoing Roux‐en‐Y gastric bypass surgery: a randomized controlled trial
Authors: Mundbjerg L. H. , Stolberg C. R. , Bladbjerg E.‐M. , Funch‐Jensen P. , Juhl C. B. , Gram B. 
Published: June 2018

SummaryObesity and physical inactivity are major health problems. Roux‐en‐Y gastric bypass (RYGB) surgery results in significant weight loss and reduces obesity‐related morbidity and mortality. Physical activity lowers the risk of cardiovascular disease and premature death. The aims of this study were to elucidate the effects of RYGB followed by 6 months of supervised physical training on physical capacity. In a randomized controlled trial, 60 participants eligible for RYGB were randomized 6 months post‐surgery to either two weekly physical training sessions for 26 weeks (INT) or a control group (CON). Aerobic capacity (VO2max), muscle strength (MS) of the shoulder and hip and physical function were measured pre‐surgery and 6, 12 and 24 months post‐surgery. RYGB per se decreased MS in all tested muscle groups, had no effects on VO2max but improved physical function. After the intervention, INT had a significant 0.33 L min−1 increase in VO2max compared to CON (95% CI: 0.07–0.57, P = 0.013). Furthermore, MS in the hip adductor increased significantly with 13 N (95% CI: 3.6–22.4, P = 0.007) and a between‐group difference was found in the Stair Climb Test (0.46 repetitions [95% CI: 0.02–0.91, P = 0.042]). The effects were not maintained at follow‐up. Supervised physical training following RYGB improved VO2max, hip MS and physical function, but the positive effects were not maintained at follow‐up. While activities of daily life may become easier as a result of RYGB, the observed extensive post‐operative loss of MS requires more attention to increase the patient's physical capacity prospectively.
Consumption of artificial sweetened beverages associated with adiposity and increasing HbA1c in Hispanic youth
Authors: Davis J. N. , Asigbee F. M. , Markowitz A. K. , Landry M. J. , Vandyousefi S. , Khazaee E. , Ghaddar R. , Goran M. I. 
Published: June 2018

SummaryResearch examining the impact of artificial sweetened beverages (ASBs) on obesity and metabolic diseases in adolescents is limited. The overall goal is to examine the longitudinal effects of ASBs on changes in adiposity and metabolic parameters in Hispanic adolescents. Longitudinal cohort with 98 Hispanics (12–18 years) who were overweight or had obesity with the following data at baseline and 1‐year later: anthropometrics, diet (24‐h recalls), body composition (DXA), glucose and insulin dynamics (oral glucose tolerance and frequently sampled intravenous glucose tolerance test) and fasting lipids. Repeated measures analyses of covariance assessed changes over time between control (no ASBs at either visit), ASB initiators (no ASBs at baseline/ASBs at 1‐year) and chronic ASB consumers (ASBs at both visits). ASB initiators (n = 14) and chronic ASB consumers (n = 9) compared to control (n = 75) had higher total body fat at baseline and 1‐year (P = 0.05 for group effect). Chronic ASB consumers had a 6% increase in haemoglobin A1c, 34% increase in energy intake (kcal d−1) and 39% increase in carbohydrate intake (g d−1) over time, while control and ASB initiators maintained (P < 0.05 for group‐by‐time interactions). These results do not support promoting ASBs as a strategy for adiposity loss or to improve metabolic health.
Targeted gene flow and rapid adaptation in an endangered marsupial
Authors: Kelly Ella , Phillips Ben L. 
Published: June 2018

AbstractTargeted gene flow is an emerging conservation strategy. It involves translocating individuals with favorable genes to areas where they will have a conservation benefit. The applications for targeted gene flow are wide‐ranging but include preadapting native species to the arrival of invasive species. The endangered carnivorous marsupial, the northern quoll (Dasyurus hallucatus), has declined rapidly since the introduction of the cane toad (Rhinella marina), which fatally poisons quolls that attack them. There are, however, a few remaining toad‐invaded quoll populations in which the quolls survive because they know not to eat cane toads. It is this toad‐smart behavior we hope to promote through targeted gene flow. For targeted gene flow to be feasible, however, toad‐smart behavior must have a genetic basis. To assess this, we used a common garden experiment, comparing offspring from toad‐exposed and toad‐naïve parents raised in identical environments, to determine whether toad‐smart behavior is heritable. Offspring from toad‐exposed populations were substantially less likely to eat toads than those with toad‐naïve parents. Hybrid offspring showed similar responses to quolls with 2 toad‐exposed parents, indicating the trait may be dominant. Together, these results suggest a heritable trait and rapid adaptive response in a small number of toad‐exposed populations. Although questions remain about outbreeding depression, our results are encouraging for targeted gene flow. It should be possible to introduce toad‐smart behavior into soon to be affected quoll populations.
Effectiveness of information and communication technologies interventions to increase mental health literacy: A systematic review
Authors: Tay Jing Ling , Tay Yi Fen , Klainin‐Yobas Piyanee 
Published: June 2018

AimMost mental health conditions affect adolescent and young adults. The onset of many mental disorders occurs in the young age. This is a critical period to implement interventions to enhance mental health literacy (MHL) and to prevent the occurrence of mental health problems. This systematic review examined the effectiveness of information and communication technologies interventions on MHL (recognition of conditions, stigma and help‐seeking).MethodsThe authors searched for both published and unpublished studies.ResultsNineteen studies were included with 9 randomized controlled trials and 10 quasi‐experimental studies. Informational interventions were useful to enhance MHL of less‐known disorders such as anxiety disorder and anorexia, but not depression. Interventions that were effective in enhancing depression MHL comprised active component such as videos or quizzes. Interventions that successfully elevated MHL also reduced stigma. Elevated MHL levels did not improve help‐seeking, and reduction in stigma levels did not enhance help‐seeking behaviours.ConclusionsFuture good quality, large‐scale, multi‐sites randomized controlled trials are necessary to evaluate MHL interventions.
Relative importance of competition and plant–soil feedback, their synergy, context dependency and implications for coexistence
Authors: Lekberg Ylva , Bever James D. , Bunn Rebecca A. , Callaway Ragan M. , Hart Miranda M. , Kivlin Stephanie N. , Klironomos John , Larkin Beau G. , Maron John L. , Reinhart Kurt O. , Remke Michael , van der Putten Wim H. 
Published: June 2018

AbstractPlants interact simultaneously with each other and with soil biota, yet the relative importance of competition vs. plant–soil feedback (PSF) on plant performance is poorly understood. Using a meta‐analysis of 38 published studies and 150 plant species, we show that effects of interspecific competition (either growing plants with a competitor or singly, or comparing inter‐ vs. intraspecific competition) and PSF (comparing home vs. away soil, live vs. sterile soil, or control vs. fungicide‐treated soil) depended on treatments but were predominantly negative, broadly comparable in magnitude, and additive or synergistic. Stronger competitors experienced more negative PSF than weaker competitors when controlling for density (inter‐ to intraspecific competition), suggesting that PSF could prevent competitive dominance and promote coexistence. When competition was measured against plants growing singly, the strength of competition overwhelmed PSF, indicating that the relative importance of PSF may depend not only on neighbour identity but also density. We evaluate how competition and PSFs might interact across resource gradients; PSF will likely strengthen competitive interactions in high resource environments and enhance facilitative interactions in low‐resource environments. Finally, we provide a framework for filling key knowledge gaps and advancing our understanding of how these biotic interactions influence community structure.
Effect of valproic acid on perampanel pharmacokinetics in patients with epilepsy
Authors: Contin Manuela , Bisulli Francesca , Santucci Margherita , Riva Roberto , Tonon Francesca , Mohamed Susan , Ferri Lorenzo , Stipa Carlotta , Tinuper Paolo ,   the Perampanel Study Group
Published: June 2018

SummaryWe prospectively examined the effect of antiepileptic (AED) cotherapy on steady state plasma concentrations of perampanel (PMP) in epileptic patients. We classified AEDs as strong enzyme inducers (carbamazepine, phenobarbital, phenytoin, oxcarbazepine), not strong enzyme inducers/not inhibitors (levetiracetam, lamotrigine, topiramate, rufinamide, lacosamide, zonisamide, clobazam), and enzyme inhibitors (valproic acid [VPA]). The main outcome was the comparison of PMP plasma concentration to weight‐adjusted dose ratio (C/D; [μg/mL]/mg kg−1 d−1) among comedication subgroups. From 79 patients (42 females, 37 males) aged (mean ± standard deviation) 33 ± 13 years (range = 12‐66 years), 114 plasma samples were collected. Twenty‐eight patients (44 samples) were cotreated with enzyme inducers (group A), 21 (27 samples) with not strong enzyme inducers/not inhibitors (group B), 21 (31 samples) with not strong enzyme inducers/not inhibitors + VPA (group C), and 9 (12 samples) with enzyme inducers + VPA (group D). PMP C/D was reduced (−56%, P < .001) in group A (1.79 ± 0.80) versus group B (4.05 ± 2.16) and increased (P < .001) in group C (6.72 ± 4.04) compared with groups A (+275%), B (+66%), and D (2.76 ± 2.00, +143%). Our study documents the unpublished higher PMP C/D in patients cotreated with VPA. These findings have both theoretical relevance, suggesting better characterization of PMP metabolic pathways with ad hoc studies, and clinical usefulness in managing patients on AED polytherapy.
Phenobarbital population pharmacokinetics across the pediatric age spectrum
Authors: Moffett Brady S. , Weingarten Mindl M. , Galati Marianne , Placencia Jennifer L. , Rodman Emily A. , Riviello James J. , Kayyal Simon Y. 
Published: June 2018

SummaryObjectivePhenobarbital is frequently used in pediatric patients for treatment and prophylaxis of seizures. Pharmacokinetic data for this patient population is lacking and would assist in dosing decisions.MethodsA retrospective population pharmacokinetic analysis was designed for all pediatric patients <19 years of age initiated on phenobarbital at our institution from January 2011 to June 2017. Patients were included if they were initiated on intravenous or enteral phenobarbital for treatment or prophylaxis of seizures and had a serum phenobarbital concentration monitored while an inpatient. Data collection included the following: age, weight, height, gestational age, core body temperature, serum creatinine, blood urea nitrogen, aspartase aminotransferase, alanine aminotransferase, urine output over the prior 12 hours, phenobarbital doses and serum concentrations, and potential drug–drug interactions. Descriptive statistical methods were used to summarize the data. Pharmacokinetic analysis was performed with NONMEM and simulation was performed for doses of 10, 20, 30, and 40 mg kg−1 dose−1, iv, followed by enteral doses of 3, 4, 5, and 6 mg kg−1 d−1.ResultsA total of 355 patients (50.3% male, median gestational age 39 weeks (interquartile range [IQR] 35, 40), median age 0.28 years (IQR 0.06, 0.82). Median phenobarbital dose was enteral = 2.6 (IQR 1.9, 3.9) mg kg−1 dose−1; intravenous = 2.6 (IQR 2.2, 4.9) mg kg−1 dose−1) and mean serum concentration was 41.1 ± 23.9 mg/L at median 6.5 (IQR 2.9, 11.1) hours after a dose. A one‐compartment proportional error model best fit the data where clearance and volume of distribution were allometrically scaled using fat‐free mass. Significant covariates included serum creatinine, postmenstrual age, and drug–drug interactions on clearance, and age in years on volume of distribution.SignificancePhenobarbital dosing of 30 mg kg−1 dose−1,iv, followed by 4 mg kg−1 d−1 had the highest probability of attaining a therapeutic concentration at 7 days. Postmenstrual age and drug–drug interactions should be incorporated into dosing decisions.
Postural sway normative data across the adult lifespan: Results from 6280 individuals on the Balance Tracking System balance test
Authors: Goble Daniel J , Baweja Harsimran S 
Published: June 2018

AimPostural sway measured using force plate technology is a known risk factor for falls in older adults, but is currently underutilized due to the high cost and lack of portability issues associated with most force plate systems. The Balance Tracking System (BTrackS) is a new force plate that alleviates these barriers and has potential for widespread use. The present study provides important normative data for the BTrackS Balance Test of postural sway that improves its translational value to the field of gerontology.MethodsBTrackS Balance Test postural sway results were accumulated from 6280 community‐dwelling individuals across the adult lifespan. Data were assessed for effects of age, sex and body size. Stratified percentile rankings were then calculated.ResultsBTrackS Balance Test results were dependent on age and sex, but not body size. Percentile rankings were, therefore, determined across various age groups for men and women separately, with no consideration of participant body size. A novel interaction was found between the age and sex factors, suggesting enhanced postural sway ability for women that becomes more pronounced with older age.ConclusionsThe results of the present study represent one of the largest sets of normative postural sway data ever published. These data translate directly into the field of gerontology as a tool for determining abnormalities in postural sway, which have been linked to various poor outcomes in older adults, such as high fall risk. Geriatr Gerontol Int 2018; 18: 1225–1229.
Emergency surgery in octogenarians: Outcomes and factors affecting mortality in the general hospital setting
Authors: Bolger Jarlath C , Zaidi Akif , Fuentes‐Bonachera Adrian , Kelly Michael E , Abbas Aqeel , Rogers Ailin , McCormack Tom , Waldron Brian , Murray Kevin P 
Published: June 2018

AimThe Western world has an expanding older population, who are living longer with increasing numbers of comorbidities. In addition, expectations of patients and relatives are increasing. As a general hospital operating in a rural setting, our University Hospital Kerry, Tralee, Ireland, deals with a significant number of emergency presentations to the acute surgical service. The aim of the present study was to examine outcomes for patients in the extremes of age who present requiring emergency surgical procedures.MethodsA retrospective review of theater and admission logs was carried out to identify all emergency surgeries from January 2008 to December 2015. All patients aged >80 years at the time of surgery were identified. Details of surgery were recorded, in addition to biochemical and hematological data, use of intensive care unit, length of stay and mortality.ResultsIn total, 128 octogenarians underwent an emergency surgery. The average patient age was 84.3 years (range 80–94 years). The commonest procedures were laparotomy (65%, n = 84), repair of strangulated/incarcerated hernia (18%, n = 23) and laparoscopic procedures (16%, n = 21). The 30‐day all‐cause mortality was 22.6%. On multivariate analysis, American Society of Anesthesia status and intensive care unit utilization predicted mortality (P = 0.04 and 0.05, respectively). A total of 82 patients required intensive care unit admission, with an average length of stay of 4.8 days, using 484 bed days in total.ConclusionsEmergency surgery in octogenarians is a significant part of the workload of general surgeons. Poor baseline status is associated with an increased risk of mortality. Emergency surgery in older adults only utilizes a fraction of available intensive care unit resources. Geriatr Gerontol Int 2018; 18: 1211–1214.
Comparison of Ultrafine Powder Pellet and Flux‐free Fusion Glass for Bulk Analysis of Granitoids by Laser Ablation‐Inductively Coupled Plasma‐Mass Spectrometry
Authors: Wu Shitou , Karius Volker , Schmidt Burkhard C. , Simon Klaus , Wörner Gerhard 
Published: June 2018

Two sample preparation techniques (ultrafine powder pellet and flux‐free fusion glass) for LA‐ICP‐MS bulk analysis of granitoids were compared. Ultrafine powder particles produced by wet milling were characterised as d50: ~ 1.0 μm, d90: ~ 5.0 μm. Agate abrasion (balls and vial) during wet milling affects only SiO2 measurements and is negligible for other elements. For the flux‐free fusion glass, a second grinding of the initial fused glass and re‐melting were necessary to produce compositionally homogeneous glasses. Nickel and Cu can be contaminated during the fusion procedure, and Sn and Pb were depleted after the melting process. The homogeneity of fusion glasses was comparable to that of MPI‐DING glasses, while the powder pellets were less homogeneous. This heterogeneity is ascribed to large (up to 10 μm) crystal fragments (e.g., biotite) persisting in powders even after 45 min of milling. For most elements of interest, both preparation techniques give reliable LA‐ICP‐MS results of granitoid reference materials within 10% of the reference values. Thus, we can recommend both techniques to avoid common problems associated with acid dissolution ICP‐MS. For high‐precision measurements (especially Zr, Hf, Th and U), the flux‐free fusion glass technique is a better choice than ultrafine powder pellets.