bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bridging the gap between academia and standard setters
Authors: Sinclair Rowena , Cordery Carolyn J. 
Published: April 2016

PurposeThis commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters to act in the public interest.Design/methodology/approachThe approach is primarily a literature and document review of relevant issues, summarising New Zealand’s standard setting arrangements, providing examples of successful policy-changing research, and making recommendations on future research topics.FindingsDespite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise research and request input from academics in their deliberations. Standard setters can increase the likelihood of relevant research by promoting critical issues for research and connecting their practitioner networks with academics. Academics can bridge the gap by selecting topics of mutual interest and by communicating their findings extensively and well.Practical implicationsIncreasing collaboration should lead to better accounting and audit standards.Originality/valueThis paper highlights matters of concern in the New Zealand standard setting environment where there is a strategic objective to undertake research.
Underlying profit in New Zealand
Authors: Xu Bing , Bhuiyan Md. Borhan Uddin , Rahman Asheq 
Published: April 2016

Purpose
This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports.

Design/methodology/approach
The paper uses multivariate analysis of data from New Zealand listed companies from 2006 to 2010 disclosing both generally accepted accounting principles (GAAP) profit and underlying profit. Value relevance is measured in relation to annual stock returns of companies.

Findings
Tax, financial cost and depreciation and amortization are the three main items excluded from GAAP profit to derive underlying profit. Firms that have lower audit quality and industries prone to higher price fluctuation of assets and higher depreciation and amortization expenses use underlying profit. Also, underlying profit is used by firms with higher differences between statutory and target profits, higher analyst following and higher proportion of independent board of directors. Underlying profit has a weak negative association with annual market returns and significant positive association with volume of shares traded. Finally, the relevance of underlying profit is lower for firms that emphasize underlying profit in their annual reports.

Practical implications
Underlying profit is negatively related to the economic performance of the company in the market, whereas GAAP profit is positively related.

Originality/value
New Zealand has experienced a sharp increase in the use of underlying profits in annual reports. This research adds to our understanding of the use of underlying profit by New Zealand listed companies.
Political connections, institutional investors and dividend payouts in Malaysia
Authors: Jebaraj Benjamin Samuel , Mat Zain Mazlina , Abdul Wahab Effiezal Aswadi 
Published: April 2016

PurposeThe purpose of this study is to examine the agency problem of expropriation using dividends in politically connected firms and the relevance of institutional investors in limiting this problem. The growing presence of this group of shareholders offers a unique opportunity to test their importance in the context of dividends payments and expropriation.Design/methodology/approachThis study uses the Tobit regression to test the association between political connection, institutional investors and dividend payouts. The results are also robust to the three-stage-least squares regressions method.FindingsThe study is based on a random sample of 2,458 Malaysian firms-year observations for the period of 2004-2009. The results reveal that politically connected firms have an inclination to pay lower dividends, while institutional ownership is associated with higher dividend payouts. Furthermore, the findings reveal that higher levels of institutional ownership moderates the negative relationship between politically connected firms and dividends.Research implicationsThe findings have an important implication to regulators as it suggests that the institutional investors can influence the dividend payouts in politically connected firms through active monitoring, thus alleviating agency problems. This also provides a positive feedback on the regulators’ governance initiatives that quest to strengthen the roles of institutional investors.Originality/valueThis study is the first to examine the effectiveness of the monitoring role of institutional investors in the context of expropriation by politically connected firms from the perspective of dividend payouts.
Cross-quarter differential market reactions
Authors: Lee Andrew , Lim Chu Yeong , Zhang Tracey Chunqi 
Published: April 2016

Purpose
The purpose of this paper is to investigate the audit effect hypothesis for the cross-quarter differential market reactions to earnings announcements.

Design/methodology/approach
Earnings response coefficients are focused upon as indicators of perceived earnings quality.

Findings
The evidence suggests that investors of Singapore listed companies respond more strongly to earnings announcements in the fourth quarter than other interim quarters. The findings support the notion that investors attach different degrees of reliability to interim quarter earnings relative to final quarter earnings.

Originality/value
Findings in this paper shed new light on the audit effect hypothesis and are relevant to accounting regulators and audit committee members seeking to enhance the credibility of earnings announcements.
Hepatitis C virus NS5A protein interacts with lysine methyltransferase SET and MYND domain‐containing 3 and induces activator protein 1 activation
Authors: Chen Ming , Gan Xiang , Yoshino Ken‐ichi , Kitakawa Madoka , Shoji Ikuo , Deng Lin , Hotta Hak 
Published: April 2016

ABSTRACTHepatitis C virus (HCV) non‐structural protein 5A (NS5A) is a multifunctional protein that is involved in the HCV life cycle and pathogenesis. In this study, a host protein(s) interacting with NS5A by tandem affinity purification were searched for with the aim of elucidating the role of NS5A. An NS5A‐interacting protein, SET and MYND domain‐containing 3 (SMYD3), a lysine methyltransferase reportedly involved in the development of cancer, was identified. The interaction between NS5A and SMYD3 was confirmed in ectopically expressing, HCV RNA replicon‐harboring and HCV‐infected cells. The other HCV proteins did not bind to SMYD3. SMYD3 bound to NS5A of HCV genotypes 1b and 2a. Deletion mutational analysis revealed that domains II and III of NS5A (amino acids [aa] 250 to 447) and the MYND and N‐SET domains of SMYD3 (aa 1 to 87) are involved in the full extent of NS5A‐SMYD3 interaction. NS5A co‐localized with SMYD3 exclusively in the cytoplasm, thereby inhibiting nuclear localization of SMYD3. Moreover, NS5A formed a complex with SMYD3 and heat shock protein 90 (HSP90), which is a positive regulator of SMYD3. The intensity of binding between SMYD3 and HSP90 was enhanced by NS5A. Luciferase reporter assay demonstrated that NS5A significantly induces activator protein 1 (AP‐1) activity, this being potentiated by co‐expression of SMYD3 with NS5A. Taken together, the present results suggest that NS5A interacts with SMYD3 and induces AP‐1 activation, possibly by facilitating binding between HSP90 and SMYD3. This may be a novel mechanism of AP‐1 activation in HCV‐infected cells.
Use of Genetically Informed Evidence‐Based Prevention Science to Understand and Prevent Crime and Related Behavioral Disorders
Authors: Gajos Jamie M. , Fagan Abigail A. , Beaver Kevin M. 
Published: April 2016

Research SummaryIn this article, we outline the potential ways that genetic research can be used to inform the development, testing, and dissemination of preventative interventions. We conclude by drawing attention to how the incorporation of genetic variables into prevention designs could help identify individual variability in program effectiveness and thereby increase program success rates.Policy ImplicationsEvidence‐based prevention science seeking to reduce crime and other related behavioral disorders has made significant progress in the identification of risk factors involved in the development of antisocial behavior, as well as in the creation and testing of such programs intended to target these risk factors. Nonetheless, issues of program effectiveness remain as individual responsivity to prevention interventions is often overlooked. Paralleling the movement toward evidence‐based prevention science, but largely isolated from such efforts, has been an area of research devoted toward identifying how genetic factors interact with social environments to influence behavioral outcomes. By joining these two fields, genetically informed prevention interventions have the potential to increase our understanding of the causes of crime and other problem behaviors, as well as to help identify individual variability in program effectiveness.
Arterial pressure, end‐tidal carbon dioxide, and central venous oxygen saturation in reflecting compression depth
Authors: Ryu S‐J. , Lee S‐J. , Park C‐H. , Lee S‐M. , Lee D‐H. , Cho Y‐S. , Jung Y‐H. , Lee B‐K. , Jeung K‐W. 
Published: April 2016

BackgroundWe sought to investigate the utility of arterial pressure, end‐tidal carbon dioxide (ETCO2), and central venous oxygen saturation (SCVO2) to guide compression depth adjustment. Thus, in a pig model of cardiac arrest, we observed these parameters during cardiopulmonary resuscitation (CPR) with optimal and suboptimal compression depths.MethodsSixteen pigs underwent three experimental sessions after induction of ventricular fibrillation. First, the animals received two 4‐min CPR trials with either optimal (20% of the anteroposterior diameter) or suboptimal (70% of the optimal depth) compression depth. Second, the animals received two 5‐min CPR trials with optimal compression depth, in which adrenaline (0.02 mg/kg) or saline placebo was administered. Third, the animals randomly received compression with either optimal or suboptimal depth during advanced cardiovascular life support.ResultsThe systolic arterial pressure reflected compression depth most accurately and immediately (area under the curve [AUC], 0.895–0.939 without adrenaline and 0.928–1.000 with adrenaline). Although the response of ETCO2 to the change in compression depth was 0.5 min slower than that of the systolic arterial pressure, the performance of ETCO2 was comparable with that of systolic arterial pressure. SCVO2 did not reflect compression depth. Adrenaline administration remarkably increased systolic arterial pressure, diastolic arterial pressure, and coronary perfusion pressure but did not affect the ETCO2 readings.ConclusionIn a pig model of cardiac arrest, systolic arterial pressure reflected compression depth immediately and accurately. The performance of ETCO2 was comparable with that of systolic arterial pressure. SCVO2 did not reflect compression depth.
Choroidal circulation impairment during the anterior recurrence of Vogt–Koyanagi–Harada disease confirmed with indocyanine green angiography and laser speckle flowgraphy
Authors: Takemoto Yuko , Namba Kenichi , Mizuuchi Kazuomi , Iwata Daiju , Uno Tomoe , Ohno Shigeaki , Hirooka Kiriko , Hashimoto Yuki , Saito Wataru , Sugiyama Kazuhisa , Ishida Susumu 
Published: April 2016

AbstractPurposeTo assess choroidal inflammation‐related circulatory changes associated with the anterior recurrence of Vogt–Koyanagi–Harada (VKH) disease, using indocyanine green angiography (ICGA) and laser speckle flowgraphy (LSFG).MethodsThis retrospective case series included 17 eyes of 11 patients with VKH disease showing recurrent inflammatory findings in the anterior, but not posterior, segment (i.e. anterior recurrence). Indocyanine green angiography (ICGA) and LSFG were performed at the time of recurrence and one month after the initiation of corticosteroid therapy. The number and total area of hypofluorescent dark dots (HDDs) on ICGA were independently counted by three physicians and measured with ImageJ, respectively. Mean blur rate (MBR), a quantitative index of relative blood flow velocity, was calculated via the LSFG Analyzer software.ResultsHypofluorescent dark dots (HDDs) were identified on ICGA in 13 of 17 eyes (76%) with the anterior recurrence of VKH disease. The number and total area of HDDs significantly decreased from 203 ± 101 dots to 59 ± 51 dots and from 48 789 ± 24 251 pixels to 15 664 ± 13 254 pixels, respectively. The change ratio of MBR significantly increased by 17.9 ± 16.3% after the treatment. Importantly, there was no significant association between the change ratios of HDDs and MBR.ConclusionsThese findings on LSFG and ICGA clearly demonstrated subclinical involvement as well as post‐treatment improvement of choroidal circulation impairment due to granulomatous inflammation in eyes with the anterior recurrence of VKH disease. The present data suggest the validity of using these two examinations, capable of detecting different circulatory changes, in the management of recurrent VKH disease.
Multiple simultaneous choroidal melanomas arising in the same eye: globe salvage by radiotherapy
Authors: Zhang Matthew M. , Papakostas Thanos D. , Malcolm Arnold W. , Ancell Kristin K. , Biscotti Charles V. , Gragoudas Evangelos S. , Daniels Anthony B. 
Published: April 2016

AbstractPurposeMultiple choroidal melanomas arising in the same eye is a very rare entity, usually leading ophthalmologists to entertain other diagnoses. Historically, the only available treatment reported for this rare entity was enucleation. In this study we demonstrate in a series of patients with multiple simultaneous choroidal melanomas that eye salvage is possible using a variety of radiotherapy techniques.ObservationsBoth patients presented with two simultaneous choroidal melanomas in one eye. The first patient was only 30 years old and presented with two largely amelanotic tumours with large exudative retinal detachment. Cytology from fine needle aspiration biopsies from both tumours with immunohistochemistry confirmed two separate melanomas. Sequential radioactive iodine plaque brachytherapy led to regression of both tumours. The second, older patient's two tumours both had the typical appearance of choroidal melanoma and he underwent proton beam irradiation to the entire field leading to tumour regression.ConclusionsMultiple choroidal melanomas can rarely arise simultaneously in the same eye, and despite their variable appearance, a definitive diagnosis can be aided by cytology and immunohistochemistry in atypical‐appearing cases. While all other previously reported cases have necessitated enucleation, we demonstrate that globe salvage is possible using either proton beam irradiation to the entire tumour field, or with sequential radioactive plaque brachytherapy.
Play distraction versus pharmacological treatment to reduce anxiety levels in children undergoing day surgery: a randomized controlled non‐inferiority trial
Authors: Al‐Yateem N. , Brenner M. , Shorrab A. A. , Docherty C. 
Published: April 2016

AbstractBackgroundPerioperative experience can be one of the most distressful experiences in a child's life if not managed properly by healthcare professionals. Its consequences can extend well beyond surgery and recovery into the child's future life. Healthcare professionals have a responsibility to decrease the anxiety associated with this experience, improve the child's and the parent's experience and prevent negative consequences. This has traditionally been performed through pharmacological treatment which might have negative side effects. More developmentally appropriate distraction methods are currently being trialled globally to augment the evidence that supports their use as a similarly efficient alternative.ObjectivesThe aim of this study was to explore the efficiency of storytelling, pictures and colouring activities as an anxiolytic intervention in comparison to the traditional pharmacological premedication technique in a non‐inferiority study.Study designA randomized non‐inferiority controlled trial was carried out in 168 children scheduled for day surgery. Children's perioperative anxiety was assessed by a trained anaesthetist using the modified Yale Preoperative Assessment Scale and by parents using the State‐Trait Anxiety Inventory for Children. Children's vital signs were also collected preoperatively during the induction period and during the recovery period.ResultsThe primary endpoint, which is non‐inferiority in terms of anxiety as per Yale Preoperative Assessment Scale survey between play distraction and preoperative medication, was met [average score 10.95 vs. 10.94, respectively, 95% confidence interval (−0.35; 0.37); P = 0.941]. Moreover, anxiety scores of both the intervention and the control group were quite comparable as per STAIC survey [20.90 vs. 20.73, respectively, 95% confidence interval (−0.52; 0.88); P = 0.708] and in terms of vital signs.ConclusionThe results indicate that the distraction technique employed can be considered as an efficient alternative to traditional pharmacological premedication for children undergoing day surgery.
Resistin is a predictor of asthma risk and resistin:adiponectin ratio is a negative predictor of lung function in asthma
Authors: Ballantyne D. , Scott H. , MacDonald‐Wicks L. , Gibson P. G. , Wood L. G. 
Published: April 2016

SummaryBackgroundAdipokines, such as resistin and adiponectin, modify inflammation and may contribute to increased asthma risk and severity in obese people.ObjectiveTo examine plasma resistin and resistin:adiponectin ratio (i) in asthmatics compared to healthy controls, (ii) according to asthma severity, obesity and gender (iii) following weight loss in obese asthmatics.MethodsIn a cross‐sectional observational study of asthmatic adults (n = 96) and healthy controls (n = 46), plasma resistin and adiponectin were measured. In a separate intervention study, obese asthmatic adults (n = 27) completed a 10‐week weight loss intervention and plasma resistin and adiponectin concentrations were analysed.ResultsPlasma resistin and resistin:adiponectin ratio were higher in asthma compared to controls and were higher again in subjects with a severe vs. mild‐to‐moderate asthma pattern. Amongst asthmatic subjects, resistin was not modified by gender or obesity, while adiponectin was lower in males and obese subjects. As a result, resistin:adiponectin ratio was higher in obese males, non‐obese males and obese females, compared to non‐obese females. In a logistic regression model, plasma resistin concentration was a predictor of asthma risk. In a multiple linear regression model, plasma resistin:adiponectin ratio was a negative predictor of FEV1 in asthma. Following weight loss, neither resistin, adiponectin nor resistin:adiponectin ratio was changed. However, the change (∆) in %body fat was associated with ∆ resistin:adiponectin ratio. Post‐intervention ∆ resistin was negatively correlated with both ∆FRC and ∆RV.Conclusion and clinical relevanceThis study demonstrates that resistin and resistin:adiponectin ratio are higher in asthma and are higher again in subjects who have more severe disease. Resistin:adiponectin ratio is highest in obese male asthmatics. As resistin is a predictor of asthma risk and resistin:adiponectin is a predictor of FEV1 in asthma, these adipokines may be contributing to the obese asthma phenotype, thus providing a potential therapeutic target for obese asthma.
Factors affecting refractive outcome after cataract surgery in primary angle‐closure glaucoma
Authors: Seo Sam , Lee Chong Eun , Kim Young Kook , Lee Sang Yoon , Jeoung Jin Wook , Park Ki Ho 
Published: April 2016

AbstractBackgroundTo evaluate the biometric factors associated with the accuracy of intraocular lens power predictions for cataract surgery in primary angle‐closure (PAC) or primary angle‐closure glaucoma (PACG) eyes.DesignCross‐sectional studyParticipantsThis study included 103 PAC or PACG patients who had undergone cataract surgery.MethodsAll participants underwent anterior‐segment optical coherence tomography preoperatively. Two novel biometric factors – the relative lens vault (the ratio of lens vault to anterior vault) and the anterior vault (the sum of lens vault and anterior chamber depth) – were measured using customized software. The powers of the implanted intraocular lens and the actual postoperative refractive errors were compared. The mean refractive error and the median absolute error were calculated and compared using repeated measures ANOVA and Wilcoxon matched‐pairs signed‐rank test. The biometric factors associated with the postoperative refractive error were investigated by multivariate regression analysis.Main Outcome MeasuresPreoperative anterior‐segment biometric factors, difference between predicted and actual postoperative refraction.ResultsThe Haigis, Hoffer Q and SRK/T formulas all showed a slight tendency toward resultant hyperopia, respectively (P < 0.001, P = 0.05, P = 0.003). The Hoffer Q formula had the least prediction error (P < 0.001). In the multivariate regression analysis, the relative lens vault was the only independent factor predicting postoperative refractive error (β = 0.392, P = 0.011).ConclusionIntraocular lens power predictions for cataract surgery in PAC or PACG patients can be inaccurate. Such results might be associated with anterior‐segment biometric factors. Preoperative relative lens vault appears to be a significant factor predicting refractive outcome after cataract surgery in patients with PAC or PACG.
Adolescents Conceived through Donor Insemination in Mother‐Headed Families: A Qualitative Study of Motivations and Experiences of Contacting and Meeting Same‐donor Offspring
Authors: Persaud Sherina , Freeman Tabitha , Jadva Vasanti , Slutsky Jenna , Kramer Wendy , Steele Miriam , Steele Howard , Golombok Susan 
Published: April 2016

This study interviewed adolescents conceived using sperm donation to examine their experiences of contacting and meeting ‘same‐donor offspring’ (i.e. donor‐conceived offspring raised in different families who share the same donor), their motivations for this contact, and how they make meaning of these relationships. This in‐depth qualitative study involved semi‐structured interviews with 23 young people aged 12–19 years (mean = 14 years). Interviewees were motivated by curiosity about their biological relations and by wanting to extend their family. Contact with same‐donor offspring was described as being either normal/neutral or as a unique experience that was integrated into their identity. This study highlights the importance of contact between same donor offspring, particularly during adolescence, a developmental stage associated with identity formation. The findings have important policy implications as they suggest that donor‐conceived individuals may benefit from contact with others conceived using the same donor prior to the age of 18 years.