bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors
Authors: Ling Qianhua (Q) , Akers Michael D. 
Published: March 2016

The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit function. Consequently, management and external auditors have both increased their reliance on internal auditors’ work. While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors’ work. Such research is dated (1994) and prior to the passage of SOX. We surveyed members of the Institute of Internal Auditors (IIA) in the Midwest to examine their behavior and perceptions regarding these two items. The respondents in our study believe the underreporting of time is unethical and is supported by their reporting of all time worked, even if such time exceeded the budget. Our findings also show that the respondents feel premature sign-offs are unethical and result primarily from lack of professional skepticism and inadequate training. Increasing training in audit areas and improving communications within the audit team are possible solutions to reduce premature sign-offs. Premature sign-offs are more likely to occur in operational audits and to a lesser degree in financial audits and compliance audits.
Infecciones intrahospitalarias: Un círculo vicioso.
Authors: Castañeda-Díaz Milagros , Poma-Ortíz Jaquelyn 
Published: March 2016

Con relación al artículo de Hidalgo y col publicado en la Revista Médica Herediana, volumen 22, número 2, 2011 donde se describen la frecuencia de infecciones hospitalarias en un hospital nivel IV, quisiéramos agregar que dado que es un tema relevante es necesario recalcar su importancia como indicador de calidad de atención en los diferentes hospitales y también diferentes niveles de atención.
Development of a Thermal Wellbore Simulator With Focus on Improving Heat-Loss Calculations for Steam-Assisted-Gravity-Drainage Steam Injection
Authors: Xiong Wanqiang , Bahonar Mehdi , Chen Zhangxin 
Published: March 2016

Summary
Typical thermal processes involve sophisticated wellbore configurations, complex fluid flow, and heat transfer in tubing, annulus, wellbore completion, and surrounding formation. Despite notable advancements made in wellbore modeling, accurate heat-loss modeling is still a challenge by use of the existing wellbore simulators. This challenge becomes even greater when complex but common wellbore configurations, such as multiparallel or multiconcentric tubings, are used in thermal processes such as steam-assisted gravity drainage (SAGD).
To improve heat-loss estimation, a standalone fully implicit thermal wellbore simulator is developed that can handle several different wellbore configurations and completions. This simulator uses a fully implicit method to model heat loss from tubing walls to the surrounding formation. Instead of implementing the common Ramey (1962) method for heat-loss calculations, which has been shown to be a source of large errors, a series of computational-fluid-dynamics (CFD) models are run for the buoyancy-driven flow for different annulus sizes and lengths and numbers of tubings. On the basis of these CFD models, correlations are derived that can conveniently be used for the more-accurate heat-loss estimation from the wellbore to the surrounding formation for SAGD injection wells with single or multiple tubing strings. These correlations are embedded in the developed wellbore simulator, and results are compared with other heat-loss-modeling methods to demonstrate its improvements. A series of validations against commercial simulators and field data are presented in this paper.
History Matching and Forecasting Tight Gas Condensate and Oil Wells by Use of an Approximate Semianalytical Model Derived From the Dynamic-Drainage-Area Concept
Authors: Clarkson C. R. , Qanbari F.. 
Published: March 2016

SummaryRecently, low-permeability (tight) gas condensate and oil reservoirs have been the focus of exploitation by operators in North America. Multifractured horizontal wells (MFHWs) producing from these reservoirs commonly exhibit long periods of transient flow, during which two-phase flow of oil and gas begins because of well flowing pressures dropping to less than saturation pressure. History matching and forecasting of such wells can be rigorously performed by use of numerical simulation, but this approach requires significant data and time to set up. Analytical methods, although requiring fewer data and less time to apply, have historically been developed only for single-phase-flow scenarios. In this work, a novel and rigorous analytical method is developed for history matching and forecasting MFHWs experiencing multiphase flow during the transient and boundary-dominated flow periods.The distance-of-investigation (DOI) concept has been used for many years in pressure-transient analysis to estimate distances of reservoir boundaries to wells, among other applications. In the current work, the DOI concept is used to estimate dynamic drainage area (DDA) to forecast tight gas condensate and oil wells; a linear flow geometry is assumed. During transient flow, the DDA is calculated at each timestep by use of the linear-flow DOI formulation; a multiphase version of the linear-flow productivity-index (PI) equation and material-balance equations for gas, condensate, and oil are solved iteratively for pressure, saturation, and fluid-production rate. The PI equations for gas and oil use pseudopressure, which is evaluated with saturation/pressure relationships derived from pressure/volume/temperature data. For boundary-dominated flow, when the drainage area is static, the inflow equations are again coupled with material balance for both phases.The new method is validated against numerical simulation, covering a wide range of fluid properties and operating conditions. The new method matches the simulation acceptably for all cases studied. Field examples of MFHWs are also analyzed to demonstrate the practical applicability of the approach. The three liquid-rich shale examples analyzed were also chosen to represent a wide range of fluid properties. In all cases, acceptable history matches are achieved.The new analytical forecasting/history-matching procedure developed in this work provides a practical alternative to numerical simulation for tight gas condensate and oil experiencing two-phase flow during the transient-flow period. The method, which does not rely on Laplace-space solutions, is conceptually simple to understand, easy to implement, and avoids the inconvenience of Laplace-space inversion.
Discretionary Aggregation
Authors: Ebert Michael , Simons Dirk , Stecher Jack D. 
Published: March 2016

ABSTRACT
We study a disclosure decision for a firm's manager with many sources of private information. The presence of multiple numerical signals provides the manager with an opportunity to hide information via aggregation, presenting net amounts in order to show information in its best light. We show that this ability to aggregate fundamentally changes the nature of voluntary disclosure, due to the market's inability to verify that a report is free of strategic aggregation. We find that, in equilibrium, the manager fully discloses if and only if the manager's private information makes the firm look sufficiently weak. By separating bad news from good news, a disaggregate report informs the market of as much offsetting news as possible, revealing how close the news is to a neutral benchmark. The result is, therefore, pooling at the top and separation at the bottom, the opposite of what transpires with a single news source.
JEL Classifications: M41; D82; D83.
In vitro biocompatibility of nickel-titanium esthetic orthodontic archwires
Authors: Rongo Roberto , Valletta Rosa , Bucci Rosaria , Rivieccio Virginia , Galeotti Angela , Michelotti Ambrosina , D’Antò Vincenzo 
Published: March 2016

ABSTRACT

Objective:
To investigate the cytotoxicity of nickel-titanium (NiTi) esthetic orthodontic archwires with different surface coatings.

Materials and Methods:
Three fully coated, tooth-colored NiTi wires (BioCosmetic, Titanol Cosmetic, EverWhite), two ion-implanted wires (TMA Purple, Sentalloy High Aesthetic), five uncoated NiTi wires (BioStarter, BioTorque, Titanol Superelastic, Memory Wire Superelastic, and Sentalloy), one β-titanium wire (TMA), and one stainless steel wire (Stainless Steel) were considered for this study. The wire samples were placed at 37°C in airtight test tubes containing Dulbecco’s Modified Eagle’s Medium (0.1 mg/mL) for 1, 7, 14, and 30 days. The cell viability of human gingival fibroblasts (HGFs) cultured with this medium was assessed by the 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) assay. Data were analyzed by a two-way analysis of variance (α  =  .05).

Results:
The highest cytotoxic effect was reached on day 30 for all samples. The archwires exhibited a cytotoxicity on HGFs ranging from “none” to “slight,” with the exception of the BioTorque, which resulted in moderate cytotoxicity on day 30. Significant differences were found between esthetic archwires and their uncoated pairs only for BioCosmetic (P  =  .001) and EverWhite (P &lt; .001).

Conclusions:
Under the experimental conditions, all of the NiTi esthetic archwires resulted in slight cytotoxicity, as did the respective uncoated wires. For this reason their clinical use may be considered to have similar risks to the uncoated archwires.
Role of Physical Therapists in Reducing Hospital Readmissions: Optimizing Outcomes for Older Adults During Care Transitions From Hospital to Community
Authors: Falvey Jason R. , Burke Robert E. , Malone Daniel , Ridgeway Kyle J. , McManus Beth M. , Stevens-Lapsley Jennifer E. 
Published: March 2016

AbstractHospital readmissions in older adult populations are an emerging quality indicator for acute care hospitals. Recent evidence has linked functional decline during and after hospitalization with an elevated risk of hospital readmission. However, models of care that have been developed to reduce hospital readmission rates do not adequately address functional deficits. Physical therapists, as experts in optimizing physical function, have a strong opportunity to contribute meaningfully to care transition models and demonstrate the value of physical therapy interventions in reducing readmissions. Thus, the purposes of this perspective article are: (1) to describe the need for physical therapist input during care transitions for older adults and (2) to outline strategies for expanding physical therapy participation in care transitions for older adults, with an overall goal of reducing avoidable 30-day hospital readmissions.
Rate of perioperative neurological complications after surgery for cervical spinal cord stimulation
Authors: Chan Andrew K. , Winkler Ethan A. , Jacques Line 
Published: March 2016

OBJECTIVE
Cervical spinal cord stimulation (cSCS) is used to treat pain of the cervical region and upper extremities. Case reports and small series have shown a relatively low risk of complication after cSCS, with only a single reported case of perioperative spinal cord injury in the literature. Catastrophic cSCS-associated spinal cord injury remains a concern as a result of underreporting. To aid in preoperative counseling, it is necessary to establish a minimum rate of spinal cord injury and surgical complication following cSCS.

METHODS
The Nationwide Inpatient Sample (NIS) is a stratified sample of 20% of all patient discharges from nonfederal hospitals in the United States. The authors identified discharges with a primary procedure code for spinal cord stimulation (ICD-9 03.93) associated with a primary diagnosis of cervical pathology from 2002 to 2011. They then analyzed short-term safety outcomes including the presence of spinal cord injury and neurological, medical, and general perioperative complications and compared outcomes using univariate analysis.

RESULTS
Between 2002 and 2011, there were 2053 discharges for cSCS. The spinal cord injury rate was 0.5%. The rates of any neurological, medical, and general perioperative complications were 1.1%, 1.4%, and 11.7%, respectively. There were no deaths.

CONCLUSIONS
In the largest series of cSCS, the risk of spinal cord injury was higher than previously reported (0.5%). Nonetheless, this procedure remains relatively safe, and physicians may use these data to corroborate the safety of cSCS in an appropriately selected patient population. This may become a key treatment option in an increasingly opioid-dependent, aging population.
Pipeline Embolization Device for small paraophthalmic artery aneurysms with an emphasis on the anatomical relationship of ophthalmic artery origin and aneurysm
Authors: Griessenauer Christoph J. , Ogilvy Christopher S. , Foreman Paul M. , Chua Michelle H. , Harrigan Mark R. , Stapleton Christopher J. , Patel Aman B. , He Lucy , Fusco Matthew R. , Mocco J , Winkler Peter A. , Patel Apar S. , Thomas Ajith J. 
Published: March 2016

OBJECTIVE
Contemporary treatment for paraophthalmic artery aneurysms includes flow diversion utilizing the Pipeline Embolization Device (PED). Little is known, however, about the potential implications of the anatomical relationship of the ophthalmic artery (OA) origin and aneurysm, especially in smaller aneurysms.

METHODS
Four major academic institutions in the United States provided data on small paraophthalmic aneurysms (≤ 7 mm) that were treated with PED between 2009 and 2015. The anatomical relationship of OA origin and aneurysm, radiographic outcomes of aneurysm occlusion, and patency of the OA were assessed using digital subtraction angiography. OA origin was classified as follows: Type 1, OA separate from the aneurysm; Type 2, OA from the aneurysm neck; and Type 3, OA from the aneurysm dome. Clinical outcome was assessed using the modified Rankin Scale, and visual deficits were categorized as transient or permanent.

RESULTS
The cumulative number of small paraophthalmic aneurysms treated with PED between 2009 and 2015 at the 4 participating institutions was 69 in 52 patients (54.1 ± 13.7 years of age) with a male-to-female ratio of 1:12. The distribution of OA origin was 72.5% for Type 1, 17.4% for Type 2, and 10.1% for Type 3. Radiographic outcome at the last follow-up (median 11.5 months) was available for 54 aneurysms (78.3%) with complete, near-complete, and incomplete occlusion rates of 81.5%, 5.6%, and 12.9%, respectively. Two aneurysms (3%) resulted in transient visual deficits, and no patient experienced a permanent visual deficit. At the last follow-up, the OA was patent in 96.8% of treated aneurysms. Type 3 OA origin was associated with a lower rate of complete aneurysm occlusion (p = 0.0297), demonstrating a trend toward visual deficits (p = 0.0797) and a lower rate of OA patency (p = 0.0783).

CONCLUSIONS
Pipeline embolization treatment of small paraophthalmic aneurysms is safe and effective. An aneurysm where the OA arises from the aneurysm dome may be associated with lower rates of aneurysm occlusion, OA patency, and higher rates of transient visual deficits.
Macrocephaly in infancy: benign enlargement of the subarachnoid spaces and subdural collections
Authors: Tucker Jacqueline , Choudhary Arabinda Kumar , Piatt Joseph 
Published: March 2016

OBJECTIVE
Benign enlargement of the subarachnoid spaces (BESS) is a common finding on imaging studies indicated by macrocephaly in infancy. This finding has been associated with the presence of subdural fluid collections that are sometimes construed as suggestive of abusive head injury. The prevalence of BESS among infants with macrocephaly and the prevalence of subdural collections among infants with BESS are both poorly defined. The goal of this study was to determine the relative frequencies of BESS, hydrocephalus, and subdural collections in a large consecutive series of imaging studies performed for macrocephaly and to determine the prevalence of subdural fluid collections among patients with BESS.

METHODS
A text search of radiology requisitions identified studies performed for macrocephaly in patients ≤ 2 years of age. Studies of patients with hydrocephalus or acute trauma were excluded. Studies that demonstrated hydrocephalus or chronic subdural hematoma not previously recognized but responsible for macrocephaly were noted but not investigated further. The remaining studies were reviewed for the presence of incidental subdural collections and for measurement of the depth of the subarachnoid space. A 3-point scale was used to grade BESS: Grade 0, < 5 mm; Grade 1, 5–9 mm; and Grade 2, ≥ 10 mm.

RESULTS
After exclusions, there were 538 studies, including 7 cases of hydrocephalus (1.3%) and 1 large, bilateral chronic subdural hematoma (0.2%). There were incidental subdural collections in 21 cases (3.9%). Two hundred sixty-five studies (49.2%) exhibited Grade 1 BESS, and 46 studies (8.6%) exhibited Grade 2 BESS. The prevalence of incidental subdural collections among studies with BESS was 18 of 311 (5.8%). The presence of BESS was associated with a greater prevalence of subdural collections, and higher grades of BESS were associated with increasing prevalence of subdural collections. After controlling for imaging modality, the odds ratio of the association of BESS with subdural collections was 3.68 (95% CI 1.12–12.1, p = 0.0115). There was no association of race, sex, or insurance status with subdural collections. Patients with BESS had larger head circumference Z-scores, but there was no association of head circumference or age with subdural collections. Interrater reliability in the diagnosis and grading of BESS was only fair.

CONCLUSIONS
The current study confirms the association of BESS with incidental subdural collections and suggests that greater depth of the subarachnoid space is associated with increased prevalence of such collections. These observations support the theory that infants with BESS have a predisposition to subdural collections on an anatomical basis. Incidental subdural collections in the setting of BESS are not necessarily indicative of abusive head injury.
Tokyo Bay as a productive landscape
Authors: Sand Jordan 
Published: March 2016

Abstract
In the large body of research on the relationship between cities and their hinterlands, the role of bodies of water as productive resources has often been overlooked. Tokyo presents the case of a city whose bay has played an indispensable role in the growth of the city, in perceptions of the cityscape and, most importantly, in provisioning the urban population. This essay examines the management of bay fisheries from the seventeenth through the nineteenth centuries to show how the character of the political regime governing the city shaped the way that fishing communities and the urban consumer population exploited and enjoyed the urban aquascape.
Interweaving country and city in the urban design of Savannah, Georgia
Authors: Gobel David 
Published: March 2016

Abstract
The city of Savannah, Georgia, has been praised for its harmonious blend of rural and urban qualities. What is often forgotten, however, is that the urban plan that was finally realised in the nineteenth century differs fundamentally from the original plan created by James Oglethorpe. The changes made to the plan over about a century, moreover, reflect not only demographic and economic realities, but also changing attitudes about the relationship between the rural and the urban. This paper explores the transformation of the Savannah plan from the end of Trustee rule to the middle of the nineteenth century by focusing on the use of the town common as an expansion zone, the replication of wards and squares, and its systematic tree-planting programme. Savannah's urban plan and its garden-like qualities are as much products of this long process of transformation as they are of the founders' original vision. The resulting plan offers a model for weaving together city and country that is compelling and deserving of careful study by contemporary urban designers.
Urban air pollution and
The Country and the City
Authors: Cavert William 
Published: March 2016

Abstract

Building from Raymond Williams'
The Country and the City
, this article examines the uses of urban smoke pollution as a symbol of the city, in particular of London. It argues that authors in early modern Britain used smoke as a metaphor for urban life, whether they found that life to be characterised by greed and ambition or by sophistication and politeness. Because London burned a significant amount of mineral coal during the seventeenth and eighteenth centuries, its uniquely smoky skies allowed air pollution to symbolise the city and its people, manners and style. The city was, as Williams argued, the indispensable counterpart to the country, and was often represented as abounding in the work that had been so carefully evacuated from writing about country life. Coal smoke helped define the city as the opposite of the country, as an unnatural space of care and of labour.
Making garbage, making land, making cities: A global history of waste in and out of place
Authors: Hill Sarah 
Published: March 2016

Abstract
The modern 'sanitary landfill', pioneered in the United States, is a unique solution to a universal problem of cities: where to put the waste generated by their citizens. It purposefully attempts a permanent separation of people from their byproducts and represents a rupture in both US and world urban history. After a brief excursus on the long history of middens using the example of Çatalhöyük, one of the world's oldest cities, this article explores historical waste-disposal practices in three US cities (New York, Chicago and El Paso), showing how garbage was an integral part of a strategy of creating new land for these cities to expand onto. Waste was thus a tool for the (symbolic and literal) production of usable urban place. By contrast, one of the broadest, most invisible impacts of today's sanitary landfill is that it breaks this spatial and material cycle, instead producing empty ex-urban space.
Symbolic universal composability
Authors: Böhl Florian , Unruh Dominique 
Published: March 2016

We introduce a variant of the Universal Composability framework (UC; Canetti, FOCS 2001) that uses symbolic cryptography. Two salient properties of the UC framework are secure composition and the possibility of easily defining security by giving an ideal functionality as specification. These advantages are now also available in a symbolic modeling of cryptography, allowing for a modular analysis of complex protocols. We furthermore introduce a new technique for modular design of protocols that uses UC but avoids the need for powerful cryptographic primitives that often comes with UC protocols; this “virtual primitives” approach is unique to the symbolic setting and has no counterpart in the original computational UC framework.