bluuebunny/crossref_metadata_2025_split huggingface dataset:
Estimación de la edad de acuerdo al método de Demirjian en niños de 4 a 16 años de la Ciudad de Puebla, México
Authors: Pizano-Damasco María Isabel , Quezada-Márquez Miluskha Miroslava , Del Castillo-López César Eduardo , Orejuela-Ramirez Francisco José 
Published: January 2017

Objetivos: Comparar la edad cronológica y la edad dental empleando el Método de Demirjian en niños de 4 a 16 años de edad que acuden a un Centro Radiológico Privado, durante el año 2014 en Puebla, México. Material y Métodos: Diseño descriptivo, retrospectivo y analítico; en donde la muestra fue la misma que la población la cual consistió de 1125 radiografías panorámicas, tomadas durante el año 2014. Se realizó el cálculo de la edad dental en cada una de ellas, de acuerdo al método de Demirjian. Teniendo este dato se hizo un análisis compa- rativo con la edad cronológica tomada de la base de datos de las imágenes, utilizando la prueba de Wilcoxon. Resultados: En las125 Rx panorámicas se determinó la edad dental. Una vez hecho el comparativo con la edad cronológica los resultados mostraron que en el grupo etario de 14-14.99 años se presentó el mayor número de radiografías de acuerdo a la edad cronológica, siendo en su mayoría mujeres. Se comparó la edad dental con la edad cronológica, determinando por grupos de edades la significancia estadística. Al comparar la edad dental con la edad cronológica en el sexo femenino, únicamente en el grupo etario de 8-8.99 años no hubo diferencia estadísticamente significativa (p>0,05), mientras que para el sexo masculino fueron los grupos etarios de 4-4.99, 8-8.99 y 9-9.99. Conclusiones: La estimación de edad de acuerdo al Método de Demirjian en la población mexi- cana estudiada es adecuado únicamente en los grupos de edad de 8-8.99 para el sexo femenino y 4-4.99, 8-8.99, 9-9.99 para el sexo masculino, encontrando que en el resto de la muestra mexicana sobreestima la edad.
Fisiología y significación clínica de los complejos proteicos salivales
Authors: Pablo Juárez Rolando , Domínguez Machado Silvana , Romero María Agustina 
Published: January 2017

La saliva juega un papel importante en la salud de la cavidad oral y del cuerpo. Las nuevas tecnologías con ma- yor sensibilidad de detección, han abierto un nuevo horizonte para cribar con éxito los componentes de la saliva, especialmente proteínas y sus metabolitos. Esta revisión se centra en el estado actual de las interacciones y los logros terapéuticos relacionados con las proteínas y péptidos salivales. La comprensión de los procesos que rigen la formación de complejos de proteínas salivales es un reto cada vez más importante en la biología y la medicina. El tratamiento de las enfermedades orales y sistémicas con combinación de compuestos que incluyen proteínas y péptidos salivales, está emergiendo y puede ofrecer una alternativa sólida, en el futuro cercano, para tomar decisiones clínicas.
Single Institution Early Experience with the Bundled Payments for Care Improvement Initiative
Authors: Iorio Richard , Bosco Joseph , Slover James , Sayeed Yousuf , Zuckerman Joseph D. 
Published: January 2017

Abstract:
The Centers for Medicare & Medicaid Services (CMS) implemented the Bundled Payments for Care Improvement (BPCI) initiative in 2011. Through BPCI, organizations enlisted into payment agreements that include both performance and financial accountability for episodes of care. To succeed, BPCI requires quality maintenance and care delivery at lower costs. This necessitates physicians and hospitals to merge interests. Orthopaedic surgeons must assume leadership roles in cost containment, surgical safety, and quality assurance to deliver cost-effective care. Because most orthopaedic surgeons practice independently and are not employed by hospitals, models of physician-hospital alignment (e.g., physician-hospital organizations) or contracted gainsharing arrangements between practices and hospitals may be necessary for successful bundled pricing. Under BPCI, hospitals, surgeons, or third parties share rewards but assume risks for the bundle.
For patients, cost savings must be associated with maintenance or improvement in quality metrics. However, the definition of quality can vary, as can the rewards for processes and outcomes. Risk stratification for potential complications should be considered in bundled pricing agreements to prevent the exclusion of patients with substantial comorbidities and higher care costs (e.g., hip fractures treated with prostheses). Bundled pricing depends on economies of scale for success; smaller institutions must be cautious, as 1 costly patient could substantially impact the finances of its entire program. CMS recommends a minimum of 100 to 200 cases yearly. We also suggest that participants utilize technologies to maximize efficiency and provide the best possible environment for implementation of bundled payments. Substantial investment in infrastructure is required to develop programs to improve coordination of care, manage quality data, and distribute payments. Smaller institutions may have difficulty devoting resources to these infrastructural changes, although changes may be implemented more thoroughly once initiated. Herein, we discuss our early total joint arthroplasty BPCI experience at our tertiary-care academic medical center.
Advance Directives and End-of-Life Care among Nursing Home Residents Receiving Maintenance Dialysis
Authors: Kurella Tamura Manjula , Montez-Rath Maria E. , Hall Yoshio N. , Katz Ronit , O’Hare Ann M. 
Published: January 2017

Background and objectives
Little is known about the relation between the content of advance directives and downstream treatment decisions among patients receiving maintenance dialysis. In this study, we determined the prevalence of advance directives specifying treatment limitations and/or surrogate decision-makers in the last year of life and their association with end-of-life care among nursing home residents.

Design, setting, participants, & measurements
Using national data from 2006 to 2007, we compared the content of advance directives among 30,716 nursing home residents receiving dialysis to 30,825 nursing home residents with other serious illnesses during the year before death. Among patients receiving dialysis, we linked the content of advance directives to Medicare claims to ascertain site of death and treatment intensity in the last month of life.

Results
In the last year of life, 36% of nursing home residents receiving dialysis had a treatment-limiting directive, 22% had a surrogate decision-maker, and 13% had both in adjusted analyses. These estimates were 13%–27%, 5%–11%, and 6%–13% lower, respectively, than for decedents with other serious illnesses. For patients receiving dialysis who had both a treatment-limiting directive and surrogate decision-maker, the adjusted frequency of hospitalization, intensive care unit admission, intensive procedures, and inpatient death were lower by 13%, 17%, 13%, and 14%, respectively, and hospice use and dialysis discontinuation were 5% and 7% higher compared with patients receiving dialysis lacking both components.

Conclusions
Among nursing home residents receiving dialysis, treatment-limiting directives and surrogates were associated with fewer intensive interventions and inpatient deaths, but were in place much less often than for nursing home residents with other serious illnesses.
Time for Foucault? Reflections on the Roman Self from Seneca to Augustine
Authors: Porter James I. 
Published: January 2017

The essay approaches the idea of the self as this was most often formulated in antiquity from Heraclitus to Augustine—not as the object of self-fashioning and self-care, but as an irresolvable problem that was a productive if disconcerting source of inquiry. The self is less cultivated than it is “unbounded,” less wedded to regimes of truth and discovery than it is exposed, precariously, to crises of identity and coherence in the face of a constantly changing and unfathomable world. The self on this view of it does not conform to the accounts that are given by Foucault, Hadot, or Gill. Readings of Marcus Aurelius, Seneca, and Augustine are used to support this first attempt at an alternative picture of the self in antiquity.
Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP
Authors: Towery Erin M. 
Published: January 2017

ABSTRACT
This study exploits the implementation of IRS Schedule UTP to examine how linking tax return disclosures to financial reporting for income taxes affects firms' reporting decisions. Using confidential tax return data and public financial statement data, I find that after imposition of Schedule UTP reporting requirements, firms report lower financial reporting reserves for uncertain income tax positions, but do not claim fewer income tax benefits on their federal tax returns. The reduction in reserves is concentrated among multinational firms and firms with larger reserves prior to Schedule UTP. These findings suggest that some firms changed their financial reporting for uncertain tax positions to avoid Schedule UTP reporting requirements without changing the underlying positions. In contrast with prior studies, this evidence represents a permanent, rather than a temporary, tax-induced reporting change. My results imply that linking tax return disclosures to financial reporting can have unintended effects on firms' reporting decisions.
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
Authors: Wilde Jaron H. 
Published: January 2017

ABSTRACT
U.S. laws provide explicit whistleblower protections and direct regulators to adopt ambitious programs to reward whistleblowing. However, there is limited evidence on whether employee whistleblowing deters financial misreporting and tax aggressiveness. Using a sample of employee whistleblower cases obtained from the U.S. government, I provide evidence that firms subject to whistleblowing allegations exhibit significant decreases in financial misreporting and tax aggressiveness, compared with control firms. I find that this deterrent effect persists for at least two years beyond the year of the allegation.
JEL Classifications: H25; M41; M48.
Data Availability: All data are available from public sources identified in the paper.
Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?
Authors: Joe Jennifer R. , Vandervelde Scott D. , Wu Yi-Jing 
Published: January 2017

ABSTRACT
Research documents significant management bias and opportunism around the discretionary inputs of audited complex estimates, including fair value measurements (FVMs), which raises questions about auditors' ability to test these estimates. We examine how the degree of quantification in client evidence and client control environment risk influence auditors' planned substantive testing of management's discretionary inputs to FVMs. We find that auditors allocate a lower proportion of effort to testing the subjective inputs to the fair value estimate when the degree of quantification in the client evidence and level of client risk are both high. Further, this tendency persists even after auditors receive a regulatory practice alert reminding them to focus more audit effort on testing fair value (FV) inputs that are susceptible to management bias, and despite the auditors increasing their overall audit effort. Qualitative analyses of the procedures auditors selected indicate that inapt attention to the degree of quantification in evidence is a potential root cause of the difficulty auditors encounter when testing complex estimates. Our results imply that in situations where both quantified and non-quantified data are important to the audit, there is the potential for management to manipulate the evidence they provide to auditors to distract auditors from testing the discretionary inputs to complex estimates that are susceptible to management opportunism.
Data Availability: Contact authors for data availability.
Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines: An Empirical Analysis
Authors: Beck Allison K. , Behn Bruce K. , Lionzo Andrea , Rossignoli Francesca 
Published: January 2017

ABSTRACT
It is asserted in the literature that rules-based accounting standards leave room for transaction structuring and that numerous accounting scandals have been linked to companies structuring transactions to avoid bright-line rules. Prior research suggests that bright-line accounting standards motivated companies to avoid the equity method or consolidation accounting by keeping their equity ownership percentages below the key thresholds of 20 percent and 50 percent. However, in recent years, much has changed regarding U.S. GAAP and IFRS principles, especially in terms of the guidelines surrounding business combinations and the concept of control. Now, given the similarity of the U.S. GAAP and IFRS equity investment accounting standards and their more recent emphasis on the control concept, one would not expect either U.S. GAAP or IFRS firms to engage in transaction-structuring behavior, holding concentrated ownership percentages at, or right below, 50 percent. Our study extends prior research by investigating whether this phenomenon (of investment percentages being concentrated right at 50 percent or just below) exists in today's FASB and IASB reporting environments and if so, why?
Using ownership data from 2004–2008, we investigate whether firms engage in strategic investment behavior in the vicinity of the 50 percent ownership threshold within the U.S. GAAP and IFRS reporting environments. Interestingly, our univariate results indicate that despite a shift in the accounting standards to a more principles-based definition of control, U.S. GAAP-compliant and IFRS-compliant companies continue to behave in a manner indicative of purposeful transaction structuring around the 50 percent threshold, as evidenced by an unusually heavy concentration of investment at or below 50 percent. This finding could mean that U.S. GAAP- and IFRS-compliant companies (and their auditors) are continuing to anchor to the old bright-line guidance regarding consolidation accounting. We supplement our univariate tests with a regression analysis to examine potential incentives that could explain this investment behavior. We find that leverage has a significant positive marginal effect—increased leverage is associated with a greater likelihood of choosing to keep the investment level at or below 50 percent.
Data Availability: The ownership data for this study were obtained from the Bureau van Dijk OSIRIS Ownership database. Data will be made available in accordance with the American Accounting Association's data integrity policy.
Estimation of the Tire Contact Patch Length and Normal Load Using Intelligent Tires and Its Application in Small Ground Robot to Estimate the Tire-Road Friction
Authors: Khaleghian Seyedmeysam , Ghasemalizadeh Omid , Taheri Saied 
Published: January 2017

ABSTRACTTire-road friction estimation is one of the most popular problems for the tire and vehicle industry. Accurate estimation of the tire-road friction leads to better performance of the traction and antilock braking system controllers, which reduces the number of accidents. Several researchers have worked in the field of friction estimation, and many tire models have been developed to predict the tire-road friction. In this article, an intelligent tire, which has an embedded accelerometer placed on the inner liner of the tire, is used to estimate the tire contact patch length parameter and normal load. To accomplish this, first, an existing tire testing trailer equipped with a force hub to measure tire forces and moments, a high-accuracy encoder to measure the angular velocity of the wheel, and VBOX, which is a global positioning system–based device, to estimate the longitudinal speed of the trailer was used. As a practical application for the normal load algorithm, a wheeled ground robot, which is equipped with several sensors, including an accelerometer and a flexible strain sensor inside the tire (used for terrain identification purposes), was designed and built. A set of algorithms was developed and used with the test data that were collected with both the trailer and the robot, and the contact patch length and the normal load were estimated. Also, the friction potential between the tire and the road was evaluated using a small ground robot.
Evaluation of eicosanoid concentrations in stored units of canine packed red blood cells
Authors: Blake Rachel R. , Lee Jung Hwa , Ross Matt K. , Archer Todd M. , Wills Robert W. , Mackin Andrew J. , Thomason John M. 
Published: January 2017

Abstract
OBJECTIVE To evaluate eicosanoid concentrations in freshly prepared canine packed RBCs (PRBCs) and to assess changes in eicosanoid concentrations in PRBC units over time during storage and under transfusion conditions.
DESIGN Prospective study.
SAMPLE 25 plasma samples from 14 healthy Greyhounds.
PROCEDURES Plasma samples were obtained during PRBC preparation (donation samples), and the PRBC units were then stored at 4°C until used for transfusion (≤ 21 days later; n = 17) or mock transfusion if expired (22 to 24 days later; 8). Immediately prior to use, 100 mL of saline (0.9% NaCl) solution was added to each unit and a pretransfusion sample was collected. A posttransfusion sample was collected after transfusion or mock transfusion. Concentrations of arachidonic acid, prostaglandin (PG) F2α, PGE2, PGD2, thromboxane B2, 6-keto-PGF1α, and leukotriene B4 were measured by liquid chromatography–mass spectrometry and analyzed statistically.
RESULTS Median arachidonic acid concentration was significantly decreased in posttransfusion samples, compared with the concentration in donation samples. Median PGF2α, 6-keto-PGF1α, and leukotriene B4 concentrations were significantly increased in pretransfusion samples, compared with those in donation samples. Median PGF2α, thromboxane B2, and 6-keto-PGF1α concentrations were significantly increased in posttransfusion samples, compared with those in pretransfusion samples. Duration of PRBC storage had significant associations with pretransfusion and posttransfusion arachidonic acid and thromboxane B2 concentrations.
CONCLUSIONS AND CLINICAL RELEVANCE Concentrations of several proinflammatory eicosanoids increased in PRBC units during storage, transfusion, or both. Accumulation of these products could potentially contribute to adverse transfusion reactions, and investigation of the potential association between eicosanoid concentrations in PRBCs and the incidence of transfusion reactions in dogs is warranted.
The learning curve for veterinary surgery residents performing hemilaminectomy surgeries in dogs
Authors: Fink Owen T. , Boston Raymond C. , Wu Tracy , Brown Dorothy Cimino , Runge Jeffrey J. 
Published: January 2017

Abstract
OBJECTIVE To describe the learning curve for veterinary surgery residents performing hemilaminectomy surgeries in dogs.
DESIGN Retrospective case review and learning curve evaluation.
SAMPLE 13 individuals who completed a 3-year surgery residency program at a university teaching hospital and who had no prior experience performing hemilaminectomies.
PROCEDURES The 13 residents performed hemilaminectomies on 399 dogs between July 2006 and July 2013. Medical records were reviewed, and operative time was recorded. Data were examined with a linear mixed-effects model to quantify fixed and random effects, a curve-fitting technique to find the best-fit curve, and a segmented 2-phase linear model to describe the domains and learning rates for 2 phases of learning.
RESULTS The linear mixed-effects model indicated that increasing patient body weight and increasing surgical complexity (graded on the basis of number and contiguity of hemilaminectomy sites) were associated with longer operative times and that increasing exposure number was associated with shorter operative times. The monoexponential and biexponential parametric curves were of similar quality in modeling the data. The segmented 2-phase linear model showed an early phase of learning during which operative time decreased rapidly and a late phase when operative time decreased more gradually.
CONCLUSIONS AND CLINICAL RELEVANCE The learning curve for the residents suggested that for early exposures, instruction in the form of direct supervision provided substantial benefit. By the tenth exposure, the benefit of instruction diminished and ongoing improvement was primarily a result of refinement. If validated by further study, this understanding of a 2-phase learning curve may inform the design of training programs in veterinary surgery.
Genomic DNA Extraction Protocol for Artemisia Annua L. Without Using Liquid Nitrogen and Phenol
Authors: Agrawal Ankit , Sharma Anjana , Shukla Narmada Prasad 
Published: January 2017

Artemisia annua is an important medicinal plant, used for curing various diseases especially malaria. It secretes verities of secondary metabolites which hinders in the DNA extraction. This investigation describes an efficient DNA extraction protocol for A. annua based upon the Cetyl Trimethyl Ammonium Bromide (CTAB) extraction method without using hazardous chemicals i.e. liquid nitrogen and phenol. The developed protocol is simple, reliable and operative in normal laboratory condition yielding intact DNA having good quantity (502.7 to 1288.5 ng/µl) and quality (A260/280 ratio - 1.82 to 1.85) in two working days. Proper amplification of extracted DNA indicates its suitability for the various molecular biological applications. Int J Appl Sci Biotechnol, Vol 4(4): 448-451
Surgical benefits of combined awake craniotomy and intraoperative magnetic resonance imaging for gliomas associated with eloquent areas
Authors: Motomura Kazuya , Natsume Atsushi , Iijima Kentaro , Kuramitsu Shunichiro , Fujii Masazumi , Yamamoto Takashi , Maesawa Satoshi , Sugiura Junko , Wakabayashi Toshihiko 
Published: January 2017

OBJECTIVEMaximum extent of resection (EOR) for lower-grade and high-grade gliomas can increase survival rates of patients. However, these infiltrative gliomas are often observed near or within eloquent regions of the brain. Awake surgery is of known benefit for the treatment of gliomas associated with eloquent regions in that brain function can be preserved. On the other hand, intraoperative MRI (iMRI) has been successfully used to maximize the resection of tumors, which can detect small amounts of residual tumors. Therefore, the authors assessed the value of combining awake craniotomy and iMRI for the resection of brain tumors in eloquent areas of the brain.METHODSThe authors retrospectively reviewed the records of 33 consecutive patients with glial tumors in the eloquent brain areas who underwent awake surgery using iMRI. Volumetric analysis of MRI studies was performed. The pre-, intra-, and postoperative tumor volumes were measured in all cases using MRI studies obtained before, during, and after tumor resection.RESULTSIntraoperative MRI was performed to check for the presence of residual tumor during awake surgery in a total of 25 patients. Initial iMRI confirmed no further tumor resection in 9 patients (36%) because all observable tumors had already been removed. In contrast, intraoperative confirmation of residual tumor during awake surgery led to further tumor resection in 16 cases (64%) and eventually an EOR of more than 90% in 8 of 16 cases (50%). Furthermore, EOR benefiting from iMRI by more than 15% was found in 7 of 16 cases (43.8%). Interestingly, the increase in EOR as a result of iMRI for tumors associated mainly with the insular lobe was significantly greater, at 15.1%, than it was for the other tumors, which was 8.0% (p = 0.001).CONCLUSIONSThis study revealed that combining awake surgery with iMRI was associated with a favorable surgical outcome for intrinsic brain tumors associated with eloquent areas. In particular, these benefits were noted for patients with tumors with complex anatomy, such as those associated with the insular lobe.