bluuebunny/crossref_metadata_2025_split huggingface dataset:
Factors Influencing Diabetic Clients' Ability to Read and Comprehend Printed Diabetic Diet Material
Authors: Kicklighter Jana R. , Stein Melissa A. 
Published: January 2017

Factors related to diabetic clients' abilities to read and comprehend printed diabetic diet material were explored by collecting data on social and demographic variables, prior knowledge, reading ability (using the Nelson-Denny Test), and comprehension of the diet (using the cloze technique)from 58 outpatient diabetic clients. A mean estimated reading grade level of 8.9 was obtained for the printed material, based on the use of three readability formulas. Analysis of cloze scores revealed that 62% of the clients scored less than 40%, indicating that the material was too difficult for them to comprehend; 21% scored between 40% and 59%, suggesting the need for supplemental instruction; and 17% scored 60% or above, indicating ability to fully comprehend. Clients scoring less than 40% tended to be older and obtained lower scores on the Nelson-Denny, as compared with those in the highest cloze category. Results of a stepwise regression analysis indicated that the Nelson-Denny vocabulary score, client age, and duration of diabetes were the strongest predictor variables for comprehension of the diet material.
The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals
Authors: Mason Lori 
Published: January 2017

This study documents the relation between accounting conservatism and the differential response to operating accruals. Feltham and Ohlson's (1995) valuation framework predicts a positive association between the valuation multiple on operating assets and accounting conservatism. The relation between operating assets and operating accruals provides the basis for Feltham and Ohlson's (1995) further prediction of a positive association between the response coefficient to operating accruals and accounting conservatism. Stober (1996) and Ahmed, Morton, and Schaefer (2000) present evidence that the valuation multiple on operating assets is increasing in conservatism. Hence, by investigating the relation between conservatism and the differential response to operating accruals, this study extends the findings of Stober (1996) and Ahmed, Morton, and Schaefer (2000) and provides additional evidence on the agreement of the Feltham and Ohlson (1995) framework with the data. Results are presented for both cross-sectional and firm-specific designs as well as alternative measures of conservatism. When firms are partitioned on conservatism, evidence is generally consistent with Feltham and Ohlson's (1995) prediction that as conservatism increases so does the magnitude of the response coefficient on operating accruals.
Do Inventory Disclosures Predict Sales and Earnings?
Authors: Bernard Victor , Noel James 
Published: January 2017

This study investigates what can be learned from inventory disclosures about future sales and earnings, that cannot be learned from current and past values of those same series. The findings indicate that inventory disclosures are incrementally useful in predicting sales and earnings, but that the implications of unexpected inventory vary according to the context. For manufacturers, especially those whose production is less variable relative to sales, unexpected changes in raw materials and work-in-process inventory (after controlling for current sales) are positive leading indicators of future sales, consistent with a “lead time” or “production smoothing” model of inventory. However, such changes are essentially neutral so far as earnings are concerned. In contrast, unexpected changes in manufacturers' finished goods inventory have little or no relation with future sales, and are negative leading indicators of future earnings, even after controlling for the impact of current sales on inventory levels; this is consistent with a “stockout model” of inventory. The behavior of inventory for retailers is also consistent with a stockout model. For retailers, unexpected changes in inventory are negative leading indicators of future earnings; although a positive relation with future sales exists, that effect is short-lived.
An Examination of Factors Affecting the Decision to Waive Audit Adjustments
Authors: Wright Arnold , Wright Sally 
Published: January 2017

The value of audit services is determined by an auditor's ability to both (1) discover misstatements in the client's accounting system and (2) report those misstatements (DeAngelo [1981a, 1981b]). Audit adjustments reflect the auditor's discovery of a potential breach in the client's accounting system. The decision to waive an audit adjustment is important, since it can potentially lead to misleading financial statements. Waiving an adjustments) may also result in litigation and loss of auditor reputation. Despite its importance, we have very little empirical evidence on the decision to waive an adjustment. The purpose of this study is to initiate an understanding of the importance placed by auditors on a number of factors noted in the literature in determining whether a proposed audit adjustment is waived. The study reported here utilizes archival data gathered from actual audit engagements to examine variables that may explain the decision to waive an audit adjustment. The findings reveal that in addition to materiality, a number of factors appear to be considered, including directional impact on income, the nature of the adjustment (objective versus subjective), and size of the client. Finally, a number of adjustments exceeding materiality were waived, highlighting the need for future research to more fully understand factors affecting this important decision and to ensure that business decisions (e.g., client pressures) do not overly influence the auditor.
Clenbuterol Decreases Catabolism and Increases Hypermetabolism in Burned Rats W.T. CHANCE, D. VAN ALLMEN, D. BENSON, F.S. ZHANG, J.E. FISCHER Journal of Trauma 31:365–370, 1991
Authors: Goldstein Richard E. 
Published: January 2017

Injury, particularly burn injury, is associated with hypermetabolism, weight loss, and catabolism. Recent studies have suggested that selective β‐2 adrenergic agonists may have anabolic properties. In this study, 38 Sprague‐Dawley rats were divided into five groups: Cont‐SAL (n = 8) served as the saline‐control group; Cont‐CLE (n = 8) received twice‐daily injections of clenbuterol (1 mg/kg subcutaneously), a selective β‐2 agonist for 22 days and served as a second control group; Burn‐SAL (n = 8) was subjected to a 30% body surface area full‐thickness open‐flame burn; Burn‐CLE (n = 8) was similarly burned, but also received clenbuterol starting on postburn day 1; Burn‐NAD (n = 6) was also similarly burned but received the beta antagonist, nadolol (5 mg/ kg subcutaneously), once daily for 22 days starting on postburn day 1. Daily weights, food, and water consumption were measured. Resting energy expenditure (REE) was determined for all rats on postburn days 7 to 9 and again 20 to 22. On postburn day 22, rats were killed and plasma‐free amino acid levels, gastrocnemius muscle wet and dry weights, and muscle protein contents were determined. Data were analyzed using analysis of variance with Tukey and Newman‐Keuls multiple range tests.All three groups of burned rats had higher food and water consumption than the control groups, but there was no significant difference in consumption among the three burned groups. Body weight gain was higher in Burn‐CLE than in Burn‐SAL or Burn‐NAD rats and was equal to body weight gain on Cont‐SAL and Cont‐CLE rats. REE 1 and 3 weeks after the burn, was significantly higher in all burn groups, when compared to the control groups; among the burn groups, the REE of Burn‐CLE was significantly elevated at 1 week when compared to Burn‐SAL and Burn‐NAD. The mean dry weight of the gastrocnemius muscle was significantly decreased in Burn‐SAL and Burn‐NAD vs the control groups. However, Burn‐CLE demonstrated normal muscle dry weight and muscle protein content. Analysis of plasma amino acid concentrations demonstrated that clenbuterol reversed few of the changes induced by the burn injury, but did elevate the concentrations of several amino acids in nonburned rats. These results suggest that clenbuterol, a selective β‐2 agonist, may be useful in helping to preserve muscle mass after injury.
A Question of Power: How does Management Retain It?
Authors: Akella Devi 
Published: January 2017

This paper examines whether the concept of learning organizations is a myth and if it is possible to intertwine workplace democracy with profitability. Theoretically, learning organizations have the capacity to achieve the goals of socialists, i.e., worker participa- tion, employee empowerment, and full profit sharing amongst members at all levels of the organization. This paper draws upon various power discourses present in manage- ment and social sciences literature and empirical data gathered from two case studies of professional accounting firms to examine whether the notion of democratic knowledge generating environments is realistic. According to Lukes' and Gramsci (1971), it is possible to shape the cognitions, perceptions, and preferences of individuals to shape and control the interests of one group over the others. Foucault (1977) discusses the various mechanisms through which such form of power can be implemented. He also develops Bentham's panopticon, the examination process, and the system of time-tables followed in schools as modern surveillance techniques like meetings, training programmes, induction schemes, culture programmes, and performance appraisal systems. This paper uses a critical methodology with its elements of “critical perspective” and “deconstruction” to analyse the interview data gathered from two professional accounting firms. The analysis reveals the following: The learning organizations adopt the concepts of learning environments and workplace democracies and egalitarian and cooperatively minded firms to seek the cooperation and support of their employees so that the firms are able to innovate and create learning continuously to survive and meet the demands of today's business environments. The organizations believe that by linking the fulfilment of the self-actualized needs of the organizational employees with the objectives of the management, a common unified direction could be achieved. The management in these contemporary knowledge companies focus on creating such conditions which enable organizations to achieve their own objectives. The control is exercised through various surveillance techniques like meetings, training schemes, hierarchical structure, etc., under the external pretence of employee democracy and empowerment. However, the manage- ment fails to successfully mould the subjectivity of its employees. Even though the employees are aware of the management's corporate regime and its unfairness, they do not overtly resist or attack the management because they realize that their long-term career growth is linked to the survival of the management's regime. Therefore, they overtly support the management's policies, goals, and objectives and consciously uphold the banner of “socialistic models” and “employees' paradises.” In other words, it is a sort of compromise between management and its workers relegating knowledge creating companies as pseudo democracies.
Player Pricing and Valuation of Cricketing Attributes: Exploring the IPL Twenty20 Vision
Authors: Rastogi Siddhartha K , Deodhar Satish Y 
Published: January 2017

The Indian Premier League (IPL), a professional Twenty20 cricket tournament, was launched in April 2008 by the Board of Control for Cricket in India (BCCI). Modelled along the lines of the National Basketball Association (NBA) of USA and the English Premier League of England, the IPL franchisee rights of the participating eight teams were sold through competitive bidding. Importantly, the franchisee team owners bid for the services of cricketers for a total of US$ 42 million. However, not much is known about the process of valuation of the cricketers' services. Given the data on final bid prices, cricketing attributes of the players, and other relevant information, this paper tries to understand which attributes seem to be important and what could be their relative valuations. It employs the bid and offer curve concept of hedonic price analysis and econometrically establish a relation between IPL-2008 final bid prices and the player attributes. Following are the major observations: Non-cricketing attributes such as fame and popularity are rewarded with a very high premium; the premium depends upon the associated glamour or the controversy surrounding the player. Franchisee fixed effects in the final bid price of the players are significant for two teams — Kings XI Punjab and Mumbai Indians. On an average, Indian players command a premium of about US$ 2,57,557. Among the cricketing attributes, batting average in Twenty20, batting strike rate in One Day Internationals, and number of half-centuries, stumpings, and wickets taken in all forms of the game are important determinants of the final bid price. Increase in the batting average for Twenty20 matches by a run raises the final bid price by US$ 5,430. Increase in the One Day International batting strike rate by a run raises the final bid price by US$ 4,709. An additional half-century, an additional stumping, and an additional wicket taken in any form of the game raises the final bid price by US$ 2,762, US$ 2,767, and US$ 335 respectively. Ceteris paribus, a player loses out US$ 28,518 in the final bid price by being older by a year relative to other players. No significant premium is attached to assigning an ICON status to a player. With the commencement of the second IPL season, it is hoped that the analysis carried out in this study would facilitate a better understanding of the player price formation and underscore the predictive value of such data-driven analysis. The study can also be used to create a payment benchmark in other forms of the game such as Test Cricket, and could be extended to other sports as well.
Multistate Conflicts in Antitrust Law: the American-Japanese Case
Authors: Spiegel Nico 
Published: January 2017

Accusations of unfair behaviour in the field of antitrust law have been at all times on the agenda of American-Japanese conflicts. There is a continuous battle in the court rooms and on political forums about the range of application of American antitrust provisions. Japanese as well as European enterprises are confronted with a more and more aggressive and far-reaching assertion of American jurisdiction, even on acts commited outside the United States. This article sketches the development of the position adopted by the American courts and its legal backgrounds, presenting some leading cases. It describes the conflict of jurisdiction opposing the United States by its most important trade partners. This political and economic conflict represents a special virulence in the American-Japanese relationship. In spite of the textual similarities of the American and Japanese antitrust statutes there are striking differences in the practical attitude towards their enforcement. This paper outlines these differences and tries to explore their reasons. Finally, the author presents various attempts to bridge the gap between the American and the Japanese antitrust practice. A solution for the legal and political dispute requires on both sides responsible, conflict-avoiding legislative and judicial behaviour.
Effect of polidocanol foam administration into rat peripheral veins on pulmonary parenchyma
Authors: de Moraes Silva Melissa A , Ferreira Rimarcs G , de Jesus-Silva Seleno G , Cardoso Rodolfo S , Miranda Fausto 
Published: January 2017

Background Sclerotherapy has been gaining increased acceptance and popularity as an effective therapy for the treatment of varicose veins. This attention has fed growing interest into the safety and potential complications of this procedure. There is no evidence of pulmonary complications from foam sclerotherapy in humans; however, animal studies have shown possible damage. The aim of this study is to show the changes in rat pulmonary parenchyma after the injection of 1% polidocanol Tessari foam into the peripheral vein using histological analysis of the inflammatory and fibrosis processes. Methods Twenty-four Wistar rats were divided into the following four groups: 24 h polidocanol, seven-day polidocanol, 28-day polidocanol, and control group. After the foam was injected into the lateral saphenous vein, the lungs of the rats were removed for histological analysis. Results Alveolar edema was observed in only the 24 h group (P < 0.005). Vessel thickening was observed in the seven-and 28-day groups (P < 0.001). Interstitial fibrosis was found in only the 28-day group (P = 0.006). There was no evidence of venous or arterial thrombosis in either group. Conclusion Polidocanol Tessari foam injection into rat peripheral veins causes alveolar edema, vessel thickening, and interstitial fibrosis.
Impact of UK NICE clinical guidelines 168 on referrals to a specialist academic leg ulcer service
Authors: Davies Huw OB , Popplewell Matthew , Bate Gareth , Kelly Lisa , Darvall Katy , Bradbury Andrew W 
Published: January 2017

Background Leg ulcers are a common cause of morbidity and disability and result in significant health and social care expenditure. The UK National Institute for Health and Care Excellence (NICE) Clinical Guideline (CG)168, published in July 2013, sought to improve care of patients with leg ulcers, recommending that patients with a break in the skin below the knee that had not healed within two weeks be referred to a specialist vascular service for diagnosis and management. Aim Determine the impact of CG168 on referrals to a leg ulcer service. Methods Patients referred with leg ulceration during an 18-month period prior to CG168 (January 2012–June 2013) and an 18-month period commencing six months after (January 2014–June 2015) publication of CG168 were compared. Results There was a two-fold increase in referrals (181 patients, 220 legs vs. 385 patients, 453 legs) but no change in mean age, gender or median-duration of ulcer at referral (16.6 vs. 16.2 weeks). Mean-time from referral to specialist appointment increased (4.8 vs. 6 weeks, p = 0.0001), as did legs with superficial venous insufficiency (SVI) (36% vs. 44%, p = 0.05). There was a trend towards more SVI endovenous interventions (32% vs. 39%, p = 0.271) with an increase in endothermal (2 vs. 32 legs, p = 0.001) but no change in sclerotherapy (24 vs. 51 legs) treatments. In both groups, 62% legs had compression. There was a reduction in legs treated conservatively with simple dressings (26% vs. 15%, p = 0.0006). Conclusions Since CG168, there has been a considerable increase in leg ulcer referrals. However, patients are still not referred until ulceration has been present for many months. Although many ulcers are multi-factorial and the mainstay of treatment remains compression, there has been an increase in SVI endovenous intervention. Further efforts are required to persuade community practitioners to refer patients earlier, to educate patients and encourage further investment in chronically underfunded leg ulcer services.
Cerebral schistosomiasis: diffusion-weighted imaging helps to differentiate from brain glioma and metastasis
Authors: Huang Jinbai , Luo Jing , Peng Jie , Yang Tao , Zheng Huanghua , Mao Chunping 
Published: January 2017

Background Diffusion-weighted imaging (DWI) was introduced into clinical use some years ago. However, its use in the diagnosis of cerebral schistosomiasis has not been reported. Purpose To investigate the ability of the apparent diffusion coefficient (ADC) value of DWI in the diagnosis of cerebral schistosomiasis, and to differentiate it from brain high-grade gliomas and metastasis. Material and Methods Conventional brain MRI with pre-contrast, post-contrast, and DWI was performed on 50 cases of cerebral schistosomiasis, high-grade glioma, and brain metastasis. The ADC values of the three lesions, the proximal and the distal perifocal edema were measured. In order to remove the individual difference effect of ADC values, relative ADC (rADC) values were calculated through dividing the ADC value of the lesion area by that of the contralateral normal white matter. rADC values were used to evaluate the differences among cerebral schistosomiasis, brain high-grade gliomas, and metastasis. Results rADC of cerebral schistosomiasis was significantly lower than rADC of brain metastasis ( P < 0.05), without any significant differences when compared with high-grade gliomas. rADC of proximal perifocal edema in cerebral schistosomiasis was significantly higher than in high-grade gliomas ( P < 0.010), but not different compared with brain metastasis. Conclusion DWI examination with ADC values of lesions and proximal perifocal edema might be helpful in the exact diagnosis of cerebral schistosomiasis.
Steady-State Serum Concentrations of Dothiepin and Northiaden after Two Dosage Regimens of Dothiepin Hydrochloride (Prothiaden)
Authors: Nakra B R S , Glass R C , Rees J A 
Published: January 2017

Five healthy volunteers took part in a crossover study which examined the serum concentrations of dothiepin and northiaden after a 25 mg three times a day and a 75 mg once a day dosage regimen of Prothiaden. The inter-individual variation of serum levels was large after either schedule which is to be expected with this group of drugs. The minimum steady-state level of dothiepin tended to be lower after the single daily dose, but the differences were small and not statistically significant. The approximate maximum steady-state levels of dothiepin showed large intra- and inter-subject variation and no obvious trend. The values of the desmethylated metabolite, northiaden, tended to follow the dothiepin concentrations but were lower than the parent drug. Average steady-state levels tended, with one exception, to be very similar after both regimens with no evidence of any trend when comparing the two regimens. The study showed that the two regimens yielded similar steady-state serum concentrations both of drug and metabolite but inter-individual differences were large.
Effect of Vaporub and Petrolatum on Skin and Rectal Temperature in Children with Acute Bronchitis
Authors: Berger H , Orgler W , Jarosch E , Madreiter H 
Published: January 2017

Fifty-six children, suffering from acute bronchitis were studied. Skin temperature and rectal temperature were simultaneously recorded over a period of 90 minutes after 3-minute rub therapy on chest and back with either Vaporub® or its base Petrolatum. A statistically significant increase in skin temperature as compared to the pre-treatment was observed; with Vaporub®, however, the increase was 1.1°C on average at the highest point of a large plateau reaching from 30 to 90 minutes after the treatment. Rubbing Petrolatum alone showed 0.2°C on average on the top of the temperature plateau. Rectal temperature did not show significant changes with either therapy. On comparing temperature data of the same type in healthy children, the time course of the temperature elevation (which also was observed in healthy children after Vaporub® treatment), was different from that of bronchitic children. In the bronchitic children the temperature rise was still 0.9°C 60 minutes after eatment. In the healthy children after 60 minutes, the temperature eievation was only 0.4°C above the pre-treatment value.