bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Foreign Ownership Restrictions on the Price Dynamics of Depositary Receipts—Evidence from the Taiwan and Hong Kong Markets
Authors: Tsai Bi-Huei , Li Shu-Hsing 
Published: January 2017

In this paper, we study depositary receipt prices in regulated markets and free-entry markets. Because of their unique environments, the Taiwanese and Hong Kong markets provide interesting settings that have not yet been explored in the literature. In particular, we focus on the following: (1) the difference in the long-term price relationships between depositary receipts and underlying securities in free-entry and regulated areas, (2) the price dynamics of the depositary receipts for firms with and without the long-term equilibrium relationships between depositary receipts and underlying securities, and (3) the incremental information content of the qualified foreign institutional investor (QFII) ownership ratio for the depositary receipts issued by Taiwanese firms. The empirical results reveal that long-term equilibrium relationships between depositary receipts and underlying security prices exist for firms listed in Hong Kong, a free-entry market, but do not necessarily exist for firms listed in Taiwan with foreign ownership restrictions. The long-term equilibrium relationships between depositary receipts and underlying securities and the local market conditions are the most important factors in explaining the depositary receipt returns when the equilibrium exists. In the absence of equilibrium, the lagged returns of depositary receipts or underlying securities and the local market conditions become important. In addition, QFII ownership ratios significantly explain the depositary receipt price variations in a regulated market, which implies the restriction effect on the price dynamics of the depositary receipts.
Corporate Reporting and the Accounting Profession: An Interpretive Paradigm
Authors: Ogan Pekin , Ziebart David A. 
Published: January 2017

In this paper, we examine the full disclosure issue of corporate reporting from the various perspectives of the constituent groups. The full disclosure issue is significant for the accounting profession since it is the linchpin between the corporation and its constituencies. Our approach is to provide an overview of corporate reporting by relating our ideas regarding the information needs of constituency groups to those in the existing literature. Our over-riding orientation is pluralistic; managers, workers, and other special interest groups compete for influence and accounting system information resources. Through their influence, the constituency groups are presumed to be able to obtain the accounting information they desire. The constituency groups we define are: the owners, government, employees, creditors, customers, and general society. We provide an overview of corporate reporting to some of these groups, holding in abeyance the current balance of power and influence among the various interest groups. Throughout the paper, we appraise the efforts of the accounting profession in helping the individual constituency groups obtain corporate information in their quest for optimal decisions. We conclude the profession will have to either rise to the challenges created by the explosion in information technology or contend with imposed regulations.
The Kinder Cut: A Macro Communication Strategy for Delivering News of Job Termination
Authors: Monippally M M 
Published: January 2017

A Voluntary Retirement Scheme (VRS) ought to be good news for employees; it gives them the freedom to retire early with a substantial sum of money, tax free, as compensation. But, in many Indian companies, VRS is retrenchment through the backdoor. Employees identified as redundant or undesirable are pressured to leave. That they have been ‘selected’ for VRS can be devastating news for them especially when finding alternative jobs with similar remuneration and social status is difficult. This paper explores the communication strategies that employers can adopt to deliver well the bad news of job loss. Researchers have been studying the role of communication in softening the blow of job termination. Their discussions tend to be around micro communication strategies that depend largely on the verbal component of the complex communication process. This paper illustrates and recommends a macro communication strategy that would: actively deploy several mutually reinforcing non-verbal as well as verbal moves, especially a range of management actions that work down employee expectations help employees perceive as fair both the company's decision to downsize and the manner of downsizing. A review of several studies of perceived fairness prompts one to conclude that perception of distributive, procedural, and interactional justice helps people accept a variety of unpleasant experiences without anger. If they perceive procedural and interactional justice, they may even overlook low distributive justice. This paper identifies employee expectations that have to be met or worked down by organizations to facilitate the perception of fairness in their job termination. These include: absence of viable alternatives to downsizing adequacy of notice of termination objectivity and transparency in selecting employees to be terminated humaneness in the way the downsizees are treated. As culture and tradition largely determine the scope of some of these and similar expectations, this paper touches upon what Indian employees expect in the event of downsizing. This analysis is followed by a brief discussion of the way three Indian companies of different sizes – Pennar Industries Limited, Pennar Investor Services Private Limited, and Everest Limited – downsized. In the first two cases there was no litigation, violence or strike although the compensation paid was well below the employees' original demand. In the third case there was litigation although an attractive compensation was offered to employees opting for VRS. The first two used a macro communication strategy that conveyed convincingly to the survivors and downsizees alike that the decision to downsize was unavoidable the low compensation offered was fair under the given circumstances the company was treating the downsizees humanely. The third company relied largely on a micro communication strategy driven by logic and data; it did achieve its target of personnel reduction but failed to convince the employees of its fairness.
Generative Grammar (GG)
Authors: Bagha Karim Nazari 
Published: January 2017

This article consists of eight parts: introduction, the organization of a Generative Grammar, operation of the system of base rules, deep structure, surface structure and transformational rules, standard theory, extended standard theory, revised extended standard theory, and minimalism. According to Chomsky, the grammar of a language establishes a relationship between sound and meaning, i.e., between phonetic representation and semantic representation. To discover this grammar is the primary goal of linguistics. One of Chomsky's attempts to accomplish this goal is the standard theory grammar, which has been outlined in the article. We note that the grammar consists of three distinct components: the syntactic component, which consists of a Lexicon and two types of syntactic rules, the Base and the Transformational, the phonological component which consists of phonological rules, and the semantic component, which consists of Semantic rules.
The Effect of Pressure on Pore Structure in Mercury Porosimetry
Authors: Hustings A.M.L. , Scholten J.J.F. 
Published: January 2017

The pore volume distributions of chrysotile, Mg3(OH)4. Si2O5, ZrO2 and of four samples of silica with pore volumes from 1.45 to 2.70 cm3/g have been measured by means of nitrogen capillary condensation and mercury penetration. It is shown that compaction of the porous structures can occur under the influence of the high mercury pressures applied. The degree of compaction depends on the mechanical strength of the sample, its initial porosity and the magnitude of the mercury pressure. The extremely strong ZrO2 sample, with its low pore volume of 0.18 cm3/g does not show any sign of cracking up to pressures as high as 190 MPa. Hollow chrysotile needles compact in the pressure range from 100 to 400 MPa. Highly porous silicas all show severe compaction. In accordance with Brown & Lard (Brown & Lard, 1974) it is concluded that silicas with pore volumes larger than 1.2 cm3/g are not suitable for study by mercury porosimetry.
Adsorption of Heavy Metals on Coal-Based Activated Carbons
Authors: Youssef A.M. , El-Wakil A.M. , El-Sharkawy E.A. , Farag A.B. , Tollan K. 
Published: January 2017

Zinc chloride-activated and steam-activated carbons were prepared from Maghara coal (Sinai, Egypt). The surface properties of these carbons were determined from nitrogen adsorption isotherm studies at 77 K and of carbon dioxide at 298 K. The adsorption of Methylene Blue from aqueous solution at 308 K was also investigated. The removal of heavy metals (Hg2+, Cd2+ and Pb2+) from aqueous solution was investigated at pH < 7.0 and at 308 K. The prepared activated carbons exhibited high adsorption capacities for Methylene Blue. The maximum capacity amounted to 83 mg dye per g of carbon, which is equivalent to a surface area of 500 m2/g. The capacity for the removal of heavy metals from their aqueous solutions depends on the pH and the extent of activation, i.e., on the amount of zinc chloride used for chemical activation or on the percentage burn-off during physical activation with steam.
Effects of short-wave therapy in patients with knee osteoarthritis: a systematic review and meta-analysis
Authors: Wang Haiming , Zhang Chi , Gao Chengfei , Zhu Siyi , Yang Lijie , Wei Quan , He Chengqi 
Published: January 2017

Objective: To evaluate the efficacy and safety of short-wave therapy with sham or no intervention for the management of patients with knee osteoarthritis. Methods: We searched the following databases from their inception up to 26 October 2016: MEDLINE, CENTRAL, EMBASE, Physiotherapy Evidence Database, CINAHL and OpenGrey. Studies included randomized controlled trials compared with a sham or no intervention in patients with knee osteoarthritis. The results were calculated via standardized mean difference (SMD) and risk ratio for continuous variables outcomes as well as dichotomous variables, respectively. Heterogeneity was explored by the I2 test and inverse-variance random effects analysis was applied to all studies. Results: Eight trials (542 patients) met the inclusion criteria. The effect of short-wave therapy on pain was found positive (SMD, −0.53; 95% CI, −0.84 to −0.21). The pain subgroup showed that patients received pulse modality achieved clinical improvement (SMD, –0.83; 95% CI, –1.14 to −0.52) and the pain scale in female patients decreased (SMD, −0.53; 95% CI, −0.98 to −0.08). In terms of extensor strength, short-wave therapy was superior to the control group ( p < 0.05, I2 = 0%). There was no significant difference in the physical function (SMD, −0.16; 95% CI, −0.36 to 0.05). For adverse effects, there was no significant difference between the treatment and control group. Conclusion: Short-wave therapy is beneficial for relieving pain caused by knee osteoarthritis (the pulse modality seems superior to the continuous modality), and knee extensor muscle combining with isokinetic strength. Function is not improved.
Novel sluggish speed signs on ultrasound is indicative of hemangiomas
Authors: Furuta Taisuke , Shimose Shoji , Nakashima Yuko , Kubo Tadahiko , Ochi Mitsuo 
Published: January 2017

Background Hemangiomas are sometimes difficult to diagnose with current techniques. Sluggish speed signs (SSS) are a phenomenon that: (i) cannot be depicted as Doppler flow on Doppler ultrasound; (ii) can be observed as fluid movements on Doppler ultrasound; and (iii) cannot be depicted as waveforms on pulse Doppler mode. We hypothesized that SSS could be diagnostic indicators for hemangiomas. Purpose To evaluate whether ultrasound findings, in particular those relating to SSS, are a reliable tool for detecting hemangiomas compared to magnetic resonance imaging (MRI) and the gold standard for hemangioma diagnosis: pathological examination by biopsy or after surgical resection. Material and Methods Totally, 105 patients (mean age, 44.9 years) with soft-tissue tumors underwent MRI and ultrasound examination before biopsy or tumor resection. Ultrasound findings were compared with MRI as well as pathological findings, which were used as reference. Results Hemangiomas were identified in 16 (6.25%) of the 105 patients. On MRI, flow voids showed sensitivity and specificity values of 81.3% and 96.6%, respectively. On ultrasound examination, SSS was the only finding to show equally high sensitivity (93.8%) and specificity (96.6%) for diagnosing hemangiomas. There was no significant difference in the diagnostic capabilities between these two parameters ( P = 0.479). Conclusion SSS showed a high sensitivity and specificity for diagnosing hemangiomas and therefore are useful diagnostic tools to supplement MRI.
The Transient Anti-Hypertensive Effect of Phentolamine in Patients Receiving Beta-Blocker Treatment
Authors: Dawson Ann , Smith Ian , Johnson Brian F 
Published: January 2017

In seven hypertensives receiving beta-blocker drugs, an additional reduction in standing blood pressure occurred between 60 and 90 minutes after 40 mg phentolamine by mouth. The occurrence of the postural hypotensive effect was delayed in relation to the reported time of peak plasma concentration of unchanged phentolamine. Supine blood pressure and heart rate were unaffected. Phentolamine has no clinically useful anti-hypertensive effect in conjunction with beta-blockers in patients with essential hypertension.
Butorphanol and Promethazine as Pre-Anaesthetic Medication
Authors: Lippmann Maurice , Mok Martin S , Steen Stephen N 
Published: January 2017

An open evaluation of a combination of butorphanol (1 or 2 mg), promethazine (25 or 50 mg) and atropine (0.5 mg) in 109 adult consenting patients was carried out to determine their safety and efficacy for pre-anaesthetic medication. All patients were kept under direct surveillance from before intramuscular medication until they were in satisfactory condition post-operatively for discharge from the recovery room. The medications employed did not disturb the blood pressure, pulse rate or respiration rate in any of the patients. None complained of nausea or dizziness while only one was slightly excited. Sedation was rated as satisfactory in 97 per cent, and 90 per cent were free of apprehension. In addition, global evaluation of the premedication by the investigator was rated good to excellent in 99 per cent of the patients. On the basis of these observations, the combination of butorphanol with promethazine and atropine appears safe and useful for pre-anaesthetic medication.
Natural Cartilage Polysaccharides for the Treatment of Sun-Damaged Skin in Females: A Double-Blind Comparison of Vivida® and Imedeen®
Authors: Eskelinen A , Santalahti J 
Published: January 2017

Evidence is accumulating that cartilage polysaccharides derived from marine fish have a repairing effect on solar elastosis. In a double-blind trial, the efficacy and safety of two commercial preparations, Vivida® and Imedeen®, were compared in the treatment of sun-damaged skin in women aged 40 – 60 years. A group of 15 women received 500 mg/day Vivida® and another 15 women received 380 mg/day Imedeen® orally for 90 days. Subjective assessment revealed statistically significant improvements in skin condition in both treatment groups but Vivida® was significantly ( P < 0.01) more effective than Imedeen® for all parameters. In the Vivida® group, mean epidermal thickness increased from 0.14 to 0.26 mm, dermal thickness from 0.90 to 1.51 mm and the elasticity index from 47% to 71%. In the Imedeen® group, epidermal thickness increased from 0.13 to 0.18 mm, dermal thickness from 0.80 to 0.97 mm and the elasticity index from 48% to 56%. After 90 days, the differences between the two groups for all three parameters were statistically significant ( P < 0.001). The mean erythemal index decreased from 0.24 to 0.20 in the Vivida® group, but increased from 0.23 to 0.25 in the Imedeen® group. In the Vivida® group, five patients developed transient, mild pimples during the first weeks of treatment, but no other adverse effects occurred. On observe actuellement une accumulation de preuves tendant à montrer que les polysaccharides du cartilage dérivés des poissons marins ont un effet réparateur sur l'élastose solaire. Dans une étude en double aveugle, l'efficacité et la sécurité d'emploi de deux préparations commerciales, Vivida® et Imedeen®, ont été comparées lors du traitement de la peau endommagée par le soleil de femmes âgées de 40 à 60 ans. Un groupe de 15 femmes a reçu 500 mg par jour de Vivida® et 15 autres femmes ont reçu 380 mg par jour d'Imedeen® per os pendant 90 jours. Une évaluation subjective a montré des améliorations statistiquement significatives de l'état de la peau dans les deux groupes, mais Vivida® s'est révélé significativement ( P < 0,01) plus efficace qu'Imedeen® pour tous les paramètres. Dans le groupe traité par Vivida®, l'épaisseur épidermique moyenne est passée de 0,14 à 0,26 mm, l'épaisseur dermique de 0,90 à 1,51 mm et l'indice d'élasticité de 47% à 71%. Dans le groupe traité par Imedeen®, l'épaisseur épidermique moyenne est passée de 0,13 à 0,18 mm, l'épaisseur dermique de 0,80 à 0,97 mm et l'indice d'élasticité de 48% à 56%. Après 90 jours, les différences entre les deux groupes pour les trois paramètres étaient statistiquement significatives ( P < 0,001). L'indice d'érythème moyen était passé de 0,24 à 0,20 dans le groupe traité par Vivida®, mais il avait augmenté dans celui traité par Imedeen®, passant de 0,23 à 0,25. Dans le groupe traité par Vivida®, cinq patients ont développé des boutons transitoires et bénins pendant les premières semaines du traitement, mais aucun autre effet secondaire n'a été noté.
Factors Related to Stress in Patients with Non-Insulin-Dependent Diabetes Mellitus
Authors: Okada S , Hamada H , Ishii K , Ichiki K , Tanokuchi S , Ota Z 
Published: January 2017

Stress was assessed using State-Trait Anxiety Inventory scores in 40 non-insulin-dependent diabetes mellitus (NIDDM) patients, and the results were compared with those for 40 sex- and age-matched healthy controls. Fludiazepam was administered to the patients for 12 weeks and stress was reassessed. The Manifest Anxiety Scale score correlated with Trait ( r = 0.548, P <0.0001) and State ( r = 0.474, P < 0.0001) scores, validating the latter as measurements of stress. Both Trait (43.4 vs 35.8, P < 0.001) and State (41.6 vs 33.8, P < 0.001) scores were significantly higher in NIDDM patients than in healthy controls. Administration of an anxiolytic, fludiazepam (0.25 mg, three times daily, orally) for 12 weeks lowered Trait score (43.5 to 36.9, 0.0001), State score (41.6 to 35.8, P < 0.0002), glycosylated haemoglobin (8.4 to 7.3%, P < 0.0001), systolic blood pressure (151.2 to 143.4 mmHg, P < 0.0017) and diastolic blood pressure (84.2 to 77.7 mmHg, P < 0.0018). Multiple regression analysis revealed that the significant explanatory variables for the change in State score during anxiolytic administration were the changes in total cholesterol, high-density lipoprotein cholesterol, triglycerides, apolipoprotein B: A1 and glycosylated haemoglobin ( R2 = 0.3224, P < 0.0022). The results indicate that stress is detected at a higher frequency in patients with NIDDM than in healthy controls, and that blood glucose and lipid metabolic factors are significant explanatory variables for this stress. This stress is correlated with glucose metabolism and blood pressure and, moreover, these factors could all be proved concomitantly by the administration of an anxiolytic.
Acute Maxillary Sinusitis
Authors: Correa A , Cabeza Y , Corssen C 
Published: January 2017

Infection of the maxillary sinus is frequently treated by the general practitioner, since it is usually a complication of upper respiratory tract infections and acute nasal allergy. This study considers the bacteriology of the maxillary sinus infection and looks at the therapeutic response to amoxycillin and azithromycin. It is notable that resistance of Haemophilus influenzae to amoxycillin has. increased. Azithromycin proved very effective, having the advantage of a much simpler dosing regimen.
A Clinical Study of AlloDerm in Lip Augmentation
Authors: Lang Melanie S. , Waite Peter D. , Holmes Jon D. , Nichols Michael R. 
Published: January 2017

Introduction: Lip augmentation is a frequently requested facial cosmetic procedure. The use of AlloDerm cosmetically has been documented since 1994, with clinical observations of some degree of resorption. The purpose of this prospective study was to objectively and subjectively assess the degree of labial change with AlloDerm implantation and its long-term clinical stability. Materials and Methods: Nineteen patients were treated with AlloDerm lip augmentation between January 1999 and October 1999. These patients were then followed up at 3, 6, and 12 months after surgery with a combination of physical evaluation, patient questionnaires, photographs, and lateral cephalometric radiographs. The data obtained were then evaluated objectively and subjectively. Objective analysis included computer analysis of photographs and lateral cephalometric radiographs. Subjective analysis included patient questionnaires and visual photographic assessment by professional independent evaluators. Results: Of the 19 patients initially enrolled in the AlloDerm lip study, 74% were seen on 3-month follow-up, 79% on 6-month follow-up, and 58% at 12-month follow-up. At 3 months, the compiled National Institutes of Health computer-analyzed photographic data showed an overall mean increase in the collective vermilion surface area of 16% on frontal and 39% on profile from the preoperative status. By 1 year, the overall mean increase in vermilion surface area was 8% on frontal and 36% on profile. The compiled lateral cephalometric radiographic data showed an overall mean increase in lip projection of 16% in the upper lip and 7% in the lower lip at 3 months. However, by 1 year, the overall mean increase in lip projection from preoperative status had dropped to 6% in the upper lip and 2% in the lower lip. Preoperatively, only 16% of the patients perceived their lips as looking about right or younger; this improved to 91% at 1 year. Independent evaluators viewed 54.5% of the patient's lips as looking about right or younger before surgery, as compared to 82% at 1 year. Conclusions: The objective results clearly indicate that there is substantial mean labial volumetric loss from 3 to 6 months after lip augmentation with AlloDerm. From 6 to 12 months, further volumetric loss is less substantial, with more stable clinical results. Despite documented resorption, there is an overall improvement in the subjective perception at all assessed points by both the patients and independent evaluators.