bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Need to Reform the Dangerous IFRS System of Accounting
Authors: Richard Jacques 
Published: November 2017

Abstract
As a fundamental instrument of financial capitalism the today’s IFRS system of accounting is not only totally unsuitable for the needs of a new ecological world but also represents a serious menace for the development of a sound economic system. The goal of this article is to explain the main reasons for this criticism and to suggest some elements of reconstruction of the today’s accounting system with a new international environmental accounting to be promoted by the European Union.
Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good
Authors: Biondi Yuri 
Published: November 2017

Abstract
International accounting convergence led by the International Accounting Standards Board (IASB) has been fostering an accounting revolution by introducing a market basis of accounting. This accounting model makes general reference to current values (mark-to-market, fair value) instead of corporate realised revenues and invested costs, which were central to the previous model (historical cost). This accounting revolution was consistent with the global financial architecture based upon transnational financial markets which was established since the seventies. However, among the main jurisdictions and monetary areas worldwide, only Europe has adopted the international accounting standards (IAS-IFRS), substantially delegating its accounting legislative and regulatory process to the IASB. This delegation has been raising major quarrels with European constituencies, including (i) resistance against the (full) fair value measurement of financial instruments (2003-05); (ii) opposition to amendment of IAS on segment reporting (2006); (iii) forced suspension of fair value measurements and impairments amid the North-Atlantic financial crisis (October 2008); (iv) an institutional conflict over the evaluation of distressed Member States’ sovereign bonds (August 2011). The Maystadt Report of 2013 reviewed and summarised these concerns with both the accounting model, and the governance of Europe’s accounting standards-making. It recommended including further considerations for Europe’s financial stability and public good, while it did consider the option to establish an Accounting Standards Board of Europe.
Open Debate on Accounting for the European Public Sector
Authors: Graeff Imke 
Published: November 2017

Abstract
This article contains the proceedings of the open debate that followed the plenary panel on ‘Accounting for the European Public Sector: The Ongoing Reform of European Public Sector Accounting Standards’ at the international workshop on ‘Which accounting regulation for Europe’s economy and society?’ organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015.
Non-isothermal Crystallization, Thermal Stability, and Mechanical Performance of Poly(L-lactic acid)/Barium Phenylphosphonate Systems
Authors: Cai Yan-Hua , Zhao Li-Sha 
Published: November 2017

AbstractThe introduction of a nucleating agent in semi-crystalline polymers is a frequently utilized way to improve the crystallization performance, and the use of a nucleating agent has a very great effect on the performance of the polymer in other areas including thermal stability and mechanical properties. In this investigation, barium phenylphosphonate (BaP) was prepared as a crystallization accelerator for Poly(L-lactic acid) (PLLA), and the non-isothermal crystallization behavior, thermal stability, and mechanical properties of PLLA modified by BaP were investigated using differential scanning calorimetry (DSC), X-ray diffraction (XRD), thermogravimetric analysis (TGA), and electronic tensile testing. Non-isothermal crystallization analysis showed that the BaP could significantly accelerate the crystallization of PLLA, and the non-isothermal crystallization peak shifted to a higher temperature with increasing concentration of BaP, however, the corresponding crystallization peak became wider. XRD results after non-isothermal crystallization confirmed the non-isothermal crystallization DSC results. Additionally, the addition of BaP did not change the crystal form of PLLA. A comparative study on thermal stability indicated that BaP decreased the onset decomposition temperature of PLLA, resulting from the formation of more tiny and imperfect crystals. Whereas the influence of BaP on the thermal decomposition profile of PLLA was negligible. In terms of mechanical properties, the tensile strength and elastic modulus of PLLA/BaP increased compared to the virgin PLLA, unfortunately, the elongation at break decreased.
Appreciation of landscape aesthetic values in Slovakia assessed by social media photographs
Authors: Lieskovský Juraj , Rusňák Tomáš , Klimantová Alexandra , Izsóff Martin , Gašparovičová Petra 
Published: November 2017

AbstractGeolocated photos from google Panoramio are used as a proxy for evaluation of aesthetic values appreciation of different landscape types in Slovakia. We collected the photo’s metadata from years 2005 - 2014 and calculated the density of photos uploaded by unique user per square kilometre. Then we compared the photos density in different landscape types. The most appreciated are subalpine and alpine landscape types. The high photo density was also found in urban landscapes where most of the population live. Outside the urban area, we found that less intensive type of landscapes are visually more attractive. From the abiotic landscape categories the most aesthetically valuable are landscapes in giant highlands and glacial giant highlands. The lowland landscape used intensively for agricultural production is less attractive.
Advances in research on influencing factors of hepatitis B virus infection caused by blood transfusions
Authors: Guo Ming , Zhang Jingfeng 
Published: November 2017

AbstractAs one of the main factors affecting safe blood transfusion, hepatitis B virus (HBV) infection through blood transfer seriously endangers human health. Therefore, studies should focus on both reducing infection rate of HBV and accurately evaluating the risk of infection. This study discusses the main factors affecting HBV infection that results from blood transfusions, with the aim of gaining insights into reducing HBV infection.
État présent
Authors: Zarandona Juan Miguel 
Published: November 2017

Abstract
In 2015 the publication of the long-awaited volume Arthur of the Iberians promoted, alongside more traditional areas, the need to study contemporary Iberian Arthurian literature, the subject matter of its last chapter. This état présent insists on this idea and makes the claim that a world of research opportunity awaits those interested in this subfield of study. International scholars interested in Arthuriana will be introduced to the how, when and why the matter of Britain staged a very slow comeback to the Iberian Peninsula as the nineteenth century progressed. The prejudice against chivalric fiction and the so-called curse of Cervantes’s Don Quixote proved very difficult to forget. The fundamental role played by translation in the contemporary period and the lack of a full account of Latin American Arthurian literary output are two key areas for further research. Arthur in Iberian fine and performing arts and in Iberian popular culture are two other territories demanding deeper exploration. In other words, King Arthur also belongs to contemporary Portugal, Spain, Latin America and other parts of the Hispanic world.
Paving the Way for the Arthurian Revival: William Caxton and Sir Thomas Malory’s King Arthur in the Eighteenth Century
Authors: Fuwa Yuri 
Published: November 2017

Abstract
This article examines how Malory’s Morte Darthur re-emerged from the shadows in the eighteenth century. It considers how the fates of Malory and Caxton were intertwined, the reputation of one closely connected to the reputation of the other: the perception of Malory as ‘light’ or morally questionable reading first impacting on Caxton’s standing, then later the resuscitation of Caxton’s reputation impacting in turn on Malory’s growing status as a literary hero. Questions about the reputation of Malory’s Arthuriad surfaced across a wide variety of literary media in the late seventeenth and early eighteenth centuries, and these ongoing discussions about the morality and value of Malory’s work occurred at the same time as the first flowering of English historical bibliography. This serious historical study of typography and printing was central to the revival of Caxton’s reputation, and thus also central to the establishment of Malory’s work as worthy to be included in the canon of English Literature. Hence, I argue that a series of key early publications by notably John Lewis (1675–1747), the first biographer of Caxton, who championed the reputations of Caxton and Malory, and by Joseph Ames (1689–1759), a ‘pioneer historian of printing’, should correctly be viewed as part of the continuum which ultimately led to the Arthurian Revival.
Path Dependence, Abnormal Times and Missed Opportunities: Case Studies of Catastrophic Natural Disasters From India and Nepal
Authors: Ghimire Kanksha Mahadevia 
Published: November 2017

AbstractPath dependence literature largely accepts that large-scale disasters trigger abnormal times that weaken path dependence and create windows of opportunity to bring about institutional reforms. Disaster literature insists that lessons must be learnt from past disasters, so that damage caused by future disasters can be mitigated. Yet experience suggests that institutional reforms are rarely implemented post catastrophic disasters. This paper examines factors that might explain why the windows of opportunity triggered by disasters are missed in some cases, while seized in others. This question is explored by juxtaposing two case studies: the Gorkha 2015 earthquakes (Nepal) and the Uttarakhand 2013 flood (India), the worst natural disasters to have struck the regions. Analyzed through the insights of path dependence, the case studies reveal that post disasters institutional reforms were implemented in Nepal, aimed at improving implementation of building construction and zonal laws by public institutions. However, no such institutional reforms were implemented in India, specifically Uttarakhand. A comparative analysis identifies similarities and differences in actions taken by public institutions before and after the disasters aiming to improve public institutions’ implementation of laws, to explore factors explaining the contrasting outcomes. The paper reveals key distinctions highlighting the critical role of (a) gradual reforms taken during normal times and its influence on actions taken during abnormal times; and (b) negative feedback provided by public institutions responsible for implementing building construction and zonal laws (implementing agencies), and by other public institutions, and denial or acknowledgement of such critique by implementing agencies. Based on the findings, the paper elaborates policy suggestions that may aid in mitigating the possibility of abnormal times repeatedly becoming missed opportunities. More specifically, this paper provides a starting point for exploring what might be done during normal times so that when disasters do occur in the future, these opportunities can be seized and used to bring about reforms to improve public institutional functioning.
Distinct Roles of Different Presynaptic and Postsynaptic NCAM Isoforms in Early Motoneuron–Myotube Interactions Required for Functional Synapse Formation
Authors: Hata Katsusuke , Maeno-Hikichi Yuka , Yumoto Norihiro , Burden Steven J. , Landmesser Lynn T. 
Published: November 2017

The neural cell adhesion molecule (NCAM) is expressed both presynaptically and postsynaptically during neuromuscular junction formation. Genetic deletion in mice of all three isoforms (180, 140, and 120 kDa), or just the 180 isoform, suggested that different isoforms played distinct roles in synaptic maturation. Here we characterized in mice of either sex the earliest adhesive contacts between the growth cones of motoneurons and myotubes and their subsequent maturation into functional synapses in cocultures of motoneurons and myotubes, which expressed their normal complement of NCAM isoforms, or were lacking all isoforms either presynaptically or postsynaptically. Growth cone contact with +/+ mouse myotubes resulted in immediate adhesive contacts and the rapid downregulation of growth cone motility. When contacting NCAM−/−myotubes, growth cones touched and retracted/collapsed multiple times and failed to form stable contacts, even after 10 h. Exogenous expression in myotubes of either the 180 or 140 isoform, but not the 120 kDa isoform, rescued the rapid formation of stable contacts, the accumulation of presynaptic and postsynaptic molecules, and functional transmission. When NCAM was absent only in motoneurons, growth cones did not retract upon myotube contact, but, since their motility was not downregulated, they grew off the ends of the myotubes, failing to form synapses. The agrin receptor Lrp4 was strongly downregulated in NCAM-negative myotubes, and motoneuron growth cones did not make stable contacts with Lrp4-negative myotubes. These studies have identified novel roles for presynaptic and postsynaptic NCAM in mediating early cell–cell interactions required for synapse formation.SIGNIFICANCE STATEMENTAlthough many molecular signals needed to form the functionally effective neuromuscular synapses required for normal movement have been described, the earliest signals that let motoneuron growth cones make stable adhesive contacts with myotubes and cease motility are not well understood. Using dynamic imaging of motoneuron–myotube cocultures, we show that NCAM is required on both the growth cone and myotube and that different NCAM isoforms mediate initial adhesion and the downregulation of growth cone motility. The agrin receptor Lrp4 was also essential for initial adhesive contacts and was downregulated on NCAM−/−myotubes. Our identification of novel roles for NCAM and Lrp4 and possible interactions between them in transforming motile growth cones into stable contacts opens interesting new avenues for exploration.
The Mouse Pulvinar Nucleus Links the Lateral Extrastriate Cortex, Striatum, and Amygdala
Authors: Zhou Na , Masterson Sean P. , Damron James K. , Guido William , Bickford Martha E. 
Published: November 2017

The pulvinar nucleus is a large thalamic structure involved in the integration of visual and motor signals. The pulvinar forms extensive connections with striate and extrastriate cortical areas, but the impact of these connections on cortical circuits has not previously been directly tested. Using a variety of anatomical, optogenetic, andin vitrophysiological techniques in male and female mice, we show that pulvinocortical terminals are densely distributed in the extrastriate cortex where they form synaptic connections with spines and small-diameter dendrites. Optogenetic activation of these synapsesin vitroevoked large excitatory postsynaptic responses in the majority of pyramidal cells, spiny stellate cells, and interneurons within the extrastriate cortex. However, specificity in pulvinar targeting was revealed when recordings were targeted to projection neuron subtypes. The neurons most responsive to pulvinar input were those that project to the striatum and amygdala (76% responsive) or V1 (55%), whereas neurons that project to the superior colliculus were rarely responsive (6%). Because the pulvinar also projects directly to the striatum and amygdala, these results establish the pulvinar nucleus as a hub linking the visual cortex with subcortical regions involved in the initiation and control of movement. We suggest that these circuits may be particularly important for coordinating body movements and visual perception.SIGNIFICANCE STATEMENTWe found that the pulvinar nucleus can strongly influence extrastriate cortical circuits and exerts a particularly strong impact on the activity of extrastriate neurons that project to the striatum and amygdala. Our results suggest that the conventional hierarchical view of visual cortical processing may not apply to the mouse visual cortex. Instead, our results establish the pulvinar nucleus as a hub linking the visual cortex with subcortical regions involved in the initiation and control of movement, and predict that the execution of visually guided movements relies on this network.
Brainstem Pain-Control Circuitry Connectivity in Chronic Neuropathic Pain
Authors: Mills Emily P. , Di Pietro Flavia , Alshelh Zeynab , Peck Chris C. , Murray Greg M. , Vickers E. Russell , Henderson Luke A. 
Published: November 2017

Preclinical investigations have suggested that altered functioning of brainstem pain-modulation circuits may be crucial for the maintenance of some chronic pain conditions. While some human psychophysical studies show that patients with chronic pain display altered pain-modulation efficacy, it remains unknown whether brainstem pain-modulation circuits are altered in individuals with chronic pain. The aim of the present investigation was to determine whether, in humans, chronic pain following nerve injury is associated with altered ongoing functioning of the brainstem descending modulation systems. Using resting-state functional magnetic resonance imaging, we found that male and female patients with chronic neuropathic orofacial pain show increased functional connectivity between the rostral ventromedial medulla (RVM) and other brainstem pain-modulatory regions, including the ventrolateral periaqueductal gray (vlPAG) and locus ceruleus (LC). We also identified an increase in RVM functional connectivity with the region that receives orofacial nociceptor afferents, the spinal trigeminal nucleus. In addition, the vlPAG and LC displayed increased functional connectivity strengths with higher brain regions, including the hippocampus, nucleus accumbens, and anterior cingulate cortex, in individuals with chronic pain. These data reveal that chronic pain is associated with altered ongoing functioning within the endogenous pain-modulation network. These changes may underlie enhanced descending facilitation of processing at the primary synapse, resulting in increased nociceptive transmission to higher brain centers. Further, our findings show that higher brain regions interact with the brainstem modulation system differently in chronic pain, possibly reflecting top–down engagement of the circuitry alongside altered reward processing in pain conditions.SIGNIFICANCE STATEMENTExperimental animal models and human psychophysical studies suggest that altered functioning of brainstem pain-modulation systems contributes to the maintenance of chronic pain. However, the function of this circuitry has not yet been explored in humans with chronic pain. In this study, we report that individuals with orofacial neuropathic pain show altered functional connectivity between regions within the brainstem pain-modulation network. We suggest that these changes reflect largely central mechanisms that feed back onto the primary nociceptive synapse and enhance the transfer of noxious information to higher brain regions, thus contributing to the constant perception of pain. Identifying the mechanisms responsible for the maintenance of neuropathic pain is imperative for the development of more efficacious therapies.
Cytomegalovirus-mononucleosis-induced thyroiditis in an immunocompetent patient
Authors: Larouche V , Tamilia M 
Published: November 2017

Summary
Enteroviruses, including coxsackieviruses and Echovirus, are well known pathogens responsible for the development of thyroiditis. We describe the case of a 49-year-old woman with no personal or family history of thyroid disease who presented to the emergency room with a two-week history of daily fevers up to 39°C, a sore throat, occasional palpitations and diaphoresis, decreased appetite and an unintentional 10 kg weight loss over the same time course Physical examination revealed mild tachycardia, an intention tremor and a normal-sized, nontender thyroid gland without palpable nodules. The remainder of the physical examination was unremarkable and without stigmata of Graves’ disease. Her initial blood tests revealed overt thyrotoxicosis, elevated liver enzymes, an elevated C-reactive protein, a negative monospot and a positive CMV IgM antibody. Thyroid sonography revealed areas of hypoechogenicity and relatively low vascularity. Fine-needle biopsy showed a lymphocytic infiltrate. The patient was treated symptomatically with propranolol. On follow-up, the patient became euthyroid, and her liver enzymes normalised. Previous cases of CMV-induced thyroiditis occurred in immunosuppressed patients. This is the first reported case of a CMV-mononucleosis-induced thyroiditis in an immunocompetent adult patient and serves as a reminder that viral illnesses are a common cause of thyroiditis with abnormal liver enzymes.

Learning points:

The differential diagnosis of thyrotoxicosis with abnormal liver enzymes includes severe hyperthyroidism and thyroid storm caused by Graves’ disease as well as the thyrotoxic phase of a thyroiditis, usually caused by a virus such as coxsackievirus or, in this case, cytomegalovirus.

Cytomegalovirus appears to be a recently recognized causal agent for thyroiditis, both in immunosuppressed and immunocompetent patients.

Careful follow-up of thyroid function tests in patients with thyroiditis allows clinicians to determine if patients’ thyroid hormone secretion normalizes or if they remain hypothyroid.
Population Aging and the Ontario Disability Support Program (ODSP)
Authors: Kerr Don , Smith-Carrier Tracy , Wang Juyan , Tam Dora , Kwok Siu Ming 
Published: November 2017

The number of beneficiaries on social assistance in Ontario is not of minor importance, with almost a million (964,182) participants province wide in 2016. The number of persons on the Ontario Disability Support Program (ODSP) has rapidly increased, from about 280,000 in 2003 to over 475,000 in late 2016, for a rather dramatic increase of about 70 per cent. The reasons for this increase in ODSP are not straightforward, although population aging has frequently been cited as an important factor contributing to this growth. The primary purpose of the current paper is to provide a quantitative fix as to the relative importance of population growth and shifts in Canada’s age distribution to the rather pronounced increase in ODSP participation. We estimate here that demography alone can be considered responsible for only about 28 per cent of the overall growth in ODSP over the 2003-2014 period. The relatively modest impact of demography was less than initially anticipated in light of the distinct age/sex pattern of ODSP participants and some rather important shifts in the age sex structure of Ontario.