bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of institutional ownership and corporate debt on audit quality
Authors: R. Almutairi Ali 
Published: October 2013

Purpose
– The purpose of this paper is to examine the impact of institutional holdings and corporate debts on audit quality, proxied by auditor industry specialization.

Design/methodology/approach
– The tests use regression analysis for a sample of 396 company-years from 2003 to 2008 and control for factors known to affect auditor industry specialization.

Findings
– The results show a positive association between institutional ownership and auditor industry specialization. These results are consistent across most measures of auditor industry specialization and different thresholds of audit firm market share. In addition, a positive link is reported between corporate debt and industry specialization by auditors. This result, however, holds under the composite proxy in terms of total assets only.

Research limitations/implications
– The major limitation is the unavailability of data on audit fees and sales (revenues) to measure auditor market share.

Practical implications
– Institutional investors and debtholders have preference for auditors who can enhance the credibility of financial reporting and improve the quality of financial information and the results document that the choice of specialist auditors can potentially influence this objective.

Originality/value
– The paper provides information to academics, regulators, companies, and auditors concerning the impact of institutional investors and creditors on the choice of industry specialists. Also, it shows the importance of industry specialization on audit quality.
Key factors for entrepreneurial success
Authors: Javier Maqueda Lafuente Francisco , María Gil Lafuente Anna , F. Guzman-Parra Vanesa , Gil Lafuente Jaime 
Published: October 2013

Purpose
– The purpose of this study is to explore the incidence between the actions to be taken by business promoters and the degree or level of success in creating new businesses.

Design/methodology/approach
– The paper matches data from market research based on a questionnaire sent to Spanish startups (years 2006-2010). The paper uses a methodology that is based on the “forgotten effects model”.

Findings
– Results show the elements that make up the target objectives are financing needs, marketing actions, continued innovation, and efforts in the areas of internationalization and sustainability.

Originality/value
– Using the forgotten effects model approach, this research tries to analyze the role that entrepreneurship actions play in the success of a project's objectives, taking into account not only the direct effects but also the indirect objectives.
Modified macroporous adsorption resin (LX1180) used to adsorb flavonoid
Authors: Chen Zhenbin , Long Jiapeng , Kang Lei , Du Xueyan , Di Duolong , Liu Jingbo 
Published: October 2013

Purpose
– The purpose of this paper is to prepare a higher chloromethylation degree (CD) modified macroporous adsorption resin (MAR, LX1180-Cl) and further study their adsorption performance.

Design/methodology/approach
– CD and crosslinking degree were evaluated using stationary potential step and rotating-disk method, the adsorption performance of LX1180-Cl and LX1180 for flavonoids were studied using the UV-VIS spectrophotometry.

Findings
– This research realized high CD (9.6 mass %) on high crosslinking MAR, LX1180. In tandem, the adsorption performance of them to flavonoids finds that the matching degree of polarity (presented with CD) and size were the critical factor to adsorption. It was also found that the reaction time had reduced to 24 h with the addition of iron particles into the zinc chloride (ZnCl2) catalyst.

Research limitations/implications
– The study on reaction mechanism and the function principle of hybrid catalyst were speculated, but not the rigid experimental result.

Practical implications
– This contribution can provide a rule for the separation and purification of natural products with the aim to improve food additive removal or isolation and purification of flavonoids used for healthcare applications.

Originality/value
– This contribution provided a novel way to obtain high degree of CD with high crosslinking MAR, CD of commercially available MAR was improved by 2.5 times to 9.6 percent under crosslinking degree at 58.2 percent, compared with reported CD value (ca. 4.2 percent under crosslinking degree at 20.0 percent), which will be useful in the following further systematically research about the adsorption and separation selectivity of MAR. Besides, the primitive chosen principle of MAR according to the substrate was also presented. Moreover, the chloromethylation mechanism, although speculative, was briefly presented, which will stimulate the related study.
Learning from experience or learning for convenience?
Authors: Martelli Duccio 
Published: October 2013

Purpose
– This paper aims to understand whether the initiative of financial education through the use of simulations effectively teaches participants to operate in the markets in a profitable manner, while avoiding some cognitive biases.

Design/methodology/approach
– The use of simulations and computer applications in financial markets is now recognized as effective teaching methodology in the field of financial education, thanks to the active involvement of the participants in the learning process. This paper analyses a case study, taking into consideration from a qualitative point of view transactions made in the financial markets, with real money, by a group of teams composed of university students.

Findings
– The first results of the analysis show how the simulation does not allow for a significant improvement in the performance of the teams over the course of the game; on the contrary, most of the teams seem to show increasingly speculative, and indeed opportunistic, behavior as the end of the competition approaches. These conclusions can be extended to most simulations carried out in the financial markets that, as with the game studied in this analysis, demonstrate an asymmetry in the final phase and the remuneration of the participants.

Originality/value
– This contribution is therefore unique due to the subject of the analysis: up to this point there have not been any other trading simulations at the international level where the money invested was actually real.
Making Traceability Work across the Entire Food Supply Chain
Authors: Bhatt Tejas , Buckley Greg , McEntire Jennifer C. , Lothian Paul , Sterling Brian , Hickey Caitlin 
Published: October 2013

AbstractThe Institute of Food Technologists held Traceability Research Summits on July 14, August 22, and November 1, 2011, to address how to meet the growing requirement for agriculture and food traceability. Each meeting had a group of about 50 individuals who came from food companies, trade associations, local, state, and federal governments, 3rd‐party traceability solution providers, not‐for‐profit corporations, consultants, and consumer groups. They discussed and deliberated the objectives of traceability and the means to develop product tracing in the food system. A total of 70 people participated in the 3 summits. These individuals were invited to participate in a small workgroup responsible for considering the details related to product tracing and presenting draft concepts to the larger group on November 1, 2011, in Chicago. During this meeting, the larger assembly further refined the concepts and came to an agreement on the basic principles and overall design of the desired approach to traceability.
Metabolic Changes during the Pu‐erh Tea Pile‐Fermentation Revealed by a Liquid Chromatography Tandem Mass‐Spectrometry‐Based Metabolomics Approach
Authors: Chen Hongxia , Cui Fengxia , Li Hao , Sheng Jun , Lv Jie 
Published: October 2013

AbstractIn the current study, liquid chromatography‐mass spectrometry combined with multivariate statistical analyses was employed to investigate the time‐varying biochemical changes during the pile‐fermentation process with the emphasis on the active ingredients to clarify the manufacturing process of ripened pu‐erh tea as a whole. The metabolite profiles of different manufacturing processes were unique and could be distinguished with the aid of principal component analysis. Furthermore, partial least‐squares discriminant analysis revealed a pairwise discrimination between the raw material group and pile‐fermentation process groups or the final product group, and 48 differential metabolites with variable importance in the projection value greater than 1 were identified, which was confirmed by the subsequent hierarchical cluster analysis. These results highlight our current understanding of the exact changing process of the bioactive compounds during the pile fermentation, and the global change of these bioactive compounds provides the special flavor, taste, and health promoting effects of ripened pu‐erh tea.
Serum vitamin D level and disease activity in patients with recent onset rheumatoid arthritis
Authors: Zakeri Zahra , Sandoughi Mahnaz , Mashhadi Mohammad A. , Raeesi Vajihollah , Shahbakhsh Sogol 
Published: October 2013

AbstractIntroductionRheumatoid Arthritis (RA) is one of the most prevalent autoimmune diseases. Due to the significance of the relationship between serum vitamin D levels and autoimmune diseases, this study aimed to determine the relationship between serum vitamin D level and the severity of disease activity in patients with newly diagnosed RA.MethodThis cross‐sectional study was conducted on 66 patients meeting the American College of Rheumatology – European League Against Rheumatism classification criteria for RA. It was performed in 2012 using simple sampling. The disease activity was measured based on Disease Activity Score of 28 joints – erythrocyte sedimentation rate (DAS28‐ESR) and serum 25‐OH vitamin D (25(OH)D) levels using the chemiluminescent immunoassay method. In addition, the levels of ESR and C‐reactive protein (CRP), the duration of morning stiffness, and the number of joints with tenderness and swollen were calculated as well. The data were analyzed using the Pearson correlation coefficient.ResultsIn this study, 10 patients were male (15.2%) and 56 were female (84.8%). The average age of the participants was 45.2 ± 15.3 years. The average level of 25(OH)D in the patients' serum was 30.5 ± 28.9 ng/mL and the mean DAS28‐ESR was 5.6 ± 1.1. The correlation coefficient showed that there was an inverse relationship between 25(OH)D and DAS28‐ESR, the number of tender and swollen joints, global patient assessment and duration of morning stiffness (P < 0.01). However, the average 25(OH)D level was not related to ESR (P = 0.779) and CRP (P = 0.269).ConclusionThe results of this analysis indicated that patients with more active RA have a lower serum vitamin D level.
A new thermoregulatory index for heterothermy
Authors: Muñoz‐Garcia Agustí , Ben‐Hamo Miriam , Korine Carmi , Pinshow Berry , Williams Joseph B. 
Published: October 2013

Summary

The controlled adjustment of body temperature (Tb) by animals in relation to ambient temperature (Ta), or heterothermy, is a phenomenon that has a clear adaptive value. Heterothermy results in a substantial reduction in energy expenditure and water loss, but it also incurs costs, such as the energy cost required for rewarming, energy cost of excretion of metabolic wastes, delayed development of offspring and fitness costs of increased vulnerability to predators. A general index quantifying heterothermy would be useful, since heterothermy is often correlated with important physiological variables that determine fitness.

We used metabolic rate (MR), Tb and Ta to develop a thermoregulatory index (TRi), a continuous variable that describes the thermoregulatory effort of animals. TRi is expressed by an equation with two terms: the deviation of actual heat gain/dissipation to heat gain/dissipation predicted by first principles and the temperature dependence of metabolic reactions.

TRi can be interpreted as a measure of the amount of time an animal needs to generate an amount of heat, estimated from physical principles, to reach a certain Tb along a temperature gradient.

TRi eliminates the need to define a threshold for Tb and can be used to compare positions of animals along a thermoregulatory continuum within and among species of diverse taxonomic affiliation. In addition, TRi unveils the relationship between the energy expended for thermoregulation and important physiological variables that determine survival and reproduction. TRi requires knowledge of MR, which may be a disadvantage since information on MR for free‐living animals may be difficult to obtain. However, with the advent of methods to measure field metabolism, this impediment may be surmountable in many species.
Degraded Work, Declining Community, Rising Inequality, and the Transformation of the Protestant Ethic inAmerica: 1870–1930
Authors: Wisman Jon D. , Davis Matthew E. 
Published: October 2013

AbstractThe Protestant ethic has been depicted as declining inAmerica between 1870 and 1930, due to new consumer durables and less rewarding work. This study finds that the Protestant ethic did not so much decline as become transformed. The work ethic remained in force, while frugality weakened. This transformation is traced to three dynamic social forces: degradation in the quality of work due to industrialization, the decline of community with urbanization, and a dramatic increase in inequality. Consequently, social respect and social standing came increasingly to be sought through consumption, which became a proxy for hard work, entailing a weakening of asceticism.
Schumpeter, Commons, and Veblen on Institutions
Authors: Papageorgiou Theofanis , Katselidis Ioannis , Michaelides Panayotis G. 
Published: October 2013

AbstractThis article compares Schumpeter, Veblen, and Commons with regard to institutions setting up the paradigm of institutional evolutionary economics. Their theories are of a complex nature, and as such, it is very difficult to situate them in a clear‐cut tradition. The main similarity is their opposition to the thesis that market economy is an independent and self‐regulating system, in an attempt to integrate economic, sociological, and political perspectives with regard to the functioning of the system. Also, change per se is in contrast to the notion of equilibrium. Of course, despite the parallels, the existence of differences is undeniable.
Are Mainstream and Heterodox Economists Different? An Empirical Analysis
Authors: Maio Michele Di 
Published: October 2013

AbstractWe explore the differences between mainstream and heterodox economists based on the responses to a questionnaire from a representative sample of Italian economists. Using different definitions for mainstream and heterodox economics, we compare the individual and academic characteristics of the economists belonging to these groups. We measure the within and between disagreement for each group and we test whether belonging to one or the other group predicts differences in economists' opinions on economic policy. Results show that: 1) mainstream and heterodox economists differ as to individual and academic characteristics and political views; 2) the disagreement within heterodox economics is lower than within mainstream economics; 3) some of commonly used ways of grouping heterodox and mainstream schools of thought have little explicative power in relation to individual opinions; 4) on critical economic policies, the opinions of heterodox and mainstream economists are significantly different even after controlling for a number of individual characteristics, including political opinions.
Leptin – A Link between Obesity and Osteoarthritis. Applications for Prevention and Treatment
Authors: Vuolteenaho Katriina , Koskinen Anna , Moilanen Eeva 
Published: October 2013

AbstractOsteoarthritis (OA) is the most common cause of musculoskeletal disability and pain in the world. The current drug treatment for OA is symptom relieving, and there is an urgent need for treatments that could retard, prevent or repair cartilage destruction in OA. Obesity is a major risk factor for OA. Traditionally, it has been thought to contribute to the development of OA by increasing the load on weight‐bearing joints. However, this appears to be an over‐simplification, because obesity is also linked to OA in the hand and finger joints. Recent studies have shown that adipocytokine leptin is a possible link between obesity and OA: Leptin levels in synovial fluid are increased in obese patients, leptin receptor (Ob‐R) is expressed in cartilage, and leptin induces the production of matrix metalloproteinases (MMPs), pro‐inflammatory mediators and nitric oxide (NO) in chondrocytes. Furthermore, according to the very recent findings, not only leptin levels in the joint but also leptin sensitivity in the cartilage are enhanced in obese OA patients. The findings supporting leptin as a causative link between obesity and OA offer leptin as a potential target to the development of disease‐modifying drugs for osteoarthritis (DMOAD), especially for obese patients.
Monocyte implication in renal allograft dysfunction
Authors: Guillén-Gómez E , Guirado L , Belmonte X , Maderuelo A , Santín S , Juarez C , Ars E , Facundo C , Ballarín J A , Vidal S , Díaz-Encarnación M M 
Published: October 2013

SummaryMacrophages are involved in the development and progression of kidney fibrosis. The aim of this study was to analyse the phenotype of circulating monocytes and their ability to predict kidney allograft dysfunction in living kidney transplant recipients. Whole blood samples from 25 kidney recipients and 17 donors were collected at five time-points. Monocyte phenotype was analysed by flow cytometry, and interleukin (IL)-10 and soluble CD163 by enzyme-linked immunosorbent assay. One week after transplantation, surface CD163 and IL-10 levels increased significantly from baseline [2·99 ± 1·38 mean fluorescence intensity (MFI) to 5·18 ± 2·42 MFI for CD163; 4·5 ± 1·46 pg/ml to 6·7 ± 2·5 pg/ml for IL-10]. This CD163 increase correlated with 4-month creatinine levels (r = 0·4394, P = 0·04). However, soluble CD163 decreased significantly from baseline at 1 week (797·11 ± 340·45 ng/ml to 576·50 ± 293·60 ng/ml). CD14+CD16– monocytes increased at 4 months and correlated positively with creatinine levels at 12 and 24 months (r = 0·6348, P = 0·002 and r = 0·467, P = 0·028, respectively) and negatively with Modification of Diet in Renal Disease (MDRD) at 12 months (r = 0·6056, P = 0·003). At 4 months, IL-10 decreased significantly (P = 0·008) and correlated positively with creatinine at 2 years (r = 0·68, P = 0·010) and with CD14+ CD16– monocytes at 4 months (r = 0·732, P = 0·004). At 24 h, levels of human leucocyte antigen D-related declined from 12·12 ± 5·99 to 5·21 ± 3·84 and CD86 expression decreased from 2·76 ± 1·08 to 1·87 ± 0·95. Both markers recovered progressively until 12 months, when they decreased again. These results indicate that monitoring monocytes could be a promising new prognostic tool of graft dysfunction in renal transplant patients.
Perforating elastic fibers (‘elastic fiber trapping’) in the differentiation of keratoacanthoma, conventional squamous cell carcinoma and pseudocarcinomatous epithelial hyperplasia
Authors: Shah Kabeer , Kazlouskaya Viktoryia , Lal Karan , Molina David , Elston Dirk M. 
Published: October 2013

AbstractKeratoacanthoma (KA), an epithelial neoplasm occurring in sun‐exposed skin of the elderly, is considered a well‐differentiated form of conventional squamous cell carcinoma (SCC) that often follows a course of spontaneous regression. Distinguishing KA from conventional SCC or pseudocarcinomatous epithelial hyperplasia ensures proper diagnosis, treatment and management. For some time, perforating elastic fibers have been utilized in differentiating KA from SCC. This phenomenon may also occur in association with scars and hypertrophic lupus erythematosus (LE). To assess the diagnostic utility of perforating elastic fibers, we compared their incidence in KA, SCC, scars with overlying pseudocarcinomatous hyperplasia, hypertrophic LE, hypertrophic lichen planus (LP) and lichen simplex chronicus (LSC). A retrospective case search identified 359 lesions and the presence of perforating elastic fibers was evaluated using routinely stained sections. This phenomenon was documented in all studied groups except hypertrophic LP. The incidence was found to be 71% in KA, 37% in SCC, and was lowest in inflammatory conditions with associated pseudocarcinomatous hyperplasia (hypertrophic LP 0%, hypertrophic LE 5.9% and LSC 28.2%). The observed frequency in pseudocarcinomatous hyperplasia overlying scars (57.8%) vs. KA (71%) was not statistically different. Although elastic fiber trapping has potential value as a diagnostic criterion for KA, dermatopathologists should consider its limitations. Its diagnostic utility was greatest in distinguishing KA from hypertrophic LE and hypertrophic LP. Conversely, elastic trapping is not helpful differentiating pseudocarcinomatous hyperplasia from recurrent/persistent KA following surgery.
Combined Baseline Strain Dyssynchrony Index and Its Acute Reduction Predicts Mid‐Term Left Ventricular Reverse Remodeling and Long‐Term Outcome after Cardiac Resynchronization Therapy
Authors: Tatsumi Kazuhiro , Tanaka Hidekazu , Matsumoto Kensuke , Miyoshi Tatsuya , Hiraishi Mana , Tsuji Takayuki , Kaneko Akihiro , Ryo Keiko , Fukuda Yuko , Norisada Kazuko , Onishi Tetsuari , Yoshida Akihiro , Kawai Hiroya , Hirata Ken‐ichi 
Published: October 2013

The objective of this study was to test the hypothesis that combining assessment of baseline radial strain dyssynchrony index (SDI), that expressed both left ventricular (LV) dyssynchrony and residual myocardial contractility, and of acute changes in this index can yield more accurate prediction of mid‐term responders and long‐term outcome after cardiac resynchronization therapy (CRT). Radial SDI for 75 CRT patients was calculated as the average difference between peak and end‐systolic speckle tracking strain from 6 segments of the mid‐LV short‐axis view before and 8 ± 2 days after CRT. Mid‐term responder was defined as ≥15% decrease in LV end‐systolic volume 6 ± 2 months after CRT. Long‐term outcome was tracked over 5 years. Baseline radial SDI ≥6.5% is considered predictive of responder and favorable outcome, as previously reported. Acute reduction in radial SDI ≥1.5% was found to be the best predictor of mid‐term responders with CRT. Furthermore, patients with acute reductions in radial SDI ≥1.5% were associated with a significantly more favorable long‐term outcome after CRT than those with radial SDI <1.5% (log rank P < 0.001). An important findings were that baseline radial SDI ≥6.5% and acute reductions in radial SDI ≥1.5% in 42 patients were associated with the highest event‐free survival rate of 92%, whereas, 21 patients corresponding values of <6.5% and <1.5% were associated with low event‐free survival rate of 46% (log rank P < 0.001). Combined assessment of baseline radial SDI and its acute reduction after CRT may have clinical implications for predicting responders and thus patients' care.