bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intellectual capital vs the book-value of assets
Authors: Ho Kim Sang , Taylor Dennis 
Published: December 2013

Purpose
– The purpose of this paper is to provide new evidence, made possible by human capital data that became available after IFRS adoption, on the productivity of intellectual capital and its components. These productivity measures are modelled to determine their value-relevance in the share market, and the modelling is extended to comparative productivity measures for the book-value of assets.

Design/methodology/approach
– Financial data are sourced from financial databases and company annual reports on a sample of 160 Australian listed firms over a five-year period. Panel regression analysis is used to test five models built from Riahi-Belkaoui's (1999) general price model of the value-relevance of accounting numbers.

Findings
– The results show that the productivity of human capital, structural capital and intellectual capital are each significantly positively related to share price (i.e. have value-relevance), whereas the productivity of total assets at book-value is non-significant and tangible assets is inversely significant.

Originality/value
– This study constructs a new improved method of computing the amount of structural capital, and uses recently available financial statement data to provide first-time evidence on human capital and its inclusion in the determination of the amount of intellectual capital. These new models and data enable a direct comparison to be made between the value-relevance of intellectual and the book-value of assets.
Improving the information environment for analysts
Authors: Farooq Omar , Nielsen Christian 
Published: December 2013

Purpose– The purpose of this paper is to document the relationship between intellectual capital disclosure and analyst following for biotechnology firms listed on the Copenhagen Stock Exchange between 2001 and 2010.Design/methodology/approach– Intellectual capital disclosure was computed from financial statements applying the disclosure index of Bukhet al.(2005), while analyst following data were retrieved from the Institutional Brokers’ Estimate System (I/B/E/S).Findings– The results show that analysts are more likely to follow firms with high intellectual capital disclosure. This finding suggests that analysts wish to follow those firms for which they have more information. The results also show that the most important intellectual capital disclosures for analysts are those related to employees and strategic statements. This paper therefore expands on previous results by raising awareness of which information companies should disclose to the capital market in order to improve analyst following, in turn helping to improve the general disclosure environment.Research limitations/implications– More relevant methods, such as surveys or interviews with management, could be used to improve the information content of intellectual capital disclosure. Analysts probably deduce the intellectual capital of a firm from interaction with management rather than financial statements.Practical implications– Firms in and beyond the biotechnology sector can improve their information environment by disclosing more information on intellectual capital in relation to employees and strategic statements in their financial statements.Originality/value– The findings shed light on the importance of understanding intellectual capital in the biotechnology sector for analysts and investors who wish to value such firms.
Geographic differences and microevolutionary changes in thermal sensitivity of butterfly larvae in response to climate
Authors: Higgins Jessica K. , MacLean Heidi J. , Buckley Lauren B. , Kingsolver Joel G. 
Published: December 2013

Summary

Rapid evolution of physiological traits in response to novel thermal environments has rarely been demonstrated in natural populations.

We studied the temperature dependence [thermal performance curves (TPCs)] of larval feeding rate for two populations each of Colias eurytheme and Colias eriphyle in North America that occur over a range of elevations and climates. Using historical data for two of the populations, we assessed changes over time in both air temperatures and TPCs for larval feeding.

Populations at lower elevations with longer growing seasons had broader TPCs for larval feeding. In contrast, higher elevation populations with shorter growing seasons had higher optimal and maximal temperatures for feeding.

Overall mean air temperatures during the growing season showed little change at the two sites, but the frequency of high air temperatures (>28 °C) has increased markedly at both sites over the past 40 years. This climatic shift was associated with increased rates of larval feeding at higher temperatures (>28 °C) in both populations.

These results suggest that recent climate warming has led to physiological shifts in the TPCs for larval feeding in this system, indicating that thermal adaptation can occur rapidly in response to changing thermal conditions.
Offshore marine renewable energy devices as stepping stones across biogeographical boundaries
Authors: Adams Thomas P. , Miller Raeanne G. , Aleynik Dmitry , Burrows Michael T. 
Published: December 2013

Summary

Offshore renewable energy provides an increasing component of our electricity supply. We have limited understanding of the potential environmental impacts of these developments, particularly in the move to larger scales. Surfaces provided by devices offer novel habitat to marine organisms, which may allow species to spread to new areas.

We used coupled biological and hydrodynamic models to investigate the spread of intertidal marine organisms with pelagic larvae (such as barnacles or gastropods) in the region around south‐western Scotland. We assessed the impact of novel habitat on dispersal and its role in allowing transgression of physical barriers.

Model renewable energy device sites provided habitat for pelagic larval particles that would otherwise have been lost offshore. They also provided a source of larvae for existing coastal sites.

Many offshore devices fulfilled source and destination (or intermediate connection) roles, creating new dispersal pathways, and allowing previously impossible northward dispersal from the Northern Irish coast to Scotland.

Synthesis and applications. New habitat close to biogeographical barriers has implications for existing species’ distributions and genetic population structure. It also affects the spread of non‐native species and ‘climate migrants’. Monitoring these sites for the presence of such species will be important in determining the future ecology of coastal habitat and in maintaining economic aquaculture and marina operations. Future model studies should focus on particular species of importance, taking account of their biology and current distribution.
Factors Associated with Prolonged Observation Services Stays and the Impact of Long Stays on Patient Cost
Authors: Hockenberry Jason M. , Mutter Ryan , Barrett Marguerite , Parlato Judy , Ross Michael A. 
Published: December 2013

BackgroundPatients are treated using observation services (OS) when their care needs exceed standard outpatient care (i.e., clinic or emergency department) but do not qualify for admission. Medicare and other private payers seek to limit this care setting to 48 hours.Data Source/Study SettingHealthcare Cost and Utilization Project data from 10 states and data collected from two additional states for 2009.Study DesignBivariate analyses and hierarchical linear modeling were used to examine patient‐ and hospital‐level predictors of OS stays exceeding 48 (and 72) hours (prolonged OS). Hierarchical models were used to examine the additional cost associated with longer OS stays.Principal FindingsOf the 696,732 patient OS stays, 8.8 percent were for visits exceeding 48 hours. Having Medicaid or no insurance, a condition associated with no OS treatment protocol, and being discharged to skilled nursing were associated with having a prolonged OS stay. Among Medicare patients, the mean charge for OS stays was $10,373. OS visits of 48–72 hours were associated with a 42 percent increase in costs; visits exceeding 72 hours were associated with a 61 percent increase in costs.ConclusionPatient cost sharing for most OS stays of less than 24 hours is lower than the Medicare inpatient deductible. However, prolonged OS stays potentially increase this cost sharing.
Hand and heart, hand in hand: is radiological hand osteoarthritis associated with atherosclerosis?
Authors: Cemeroglu Ozlem , Aydın Halil I. , Yasar Zeynep S. , Bozduman Fadime , Saglam Mustafa , Selcoki Yusuf , Eryonucu Beyhan , Cakirbay Hasim 
Published: December 2013

AbstractAimIncreasing evidence suggests that atherosclerosis contributes to the initiation or progression of osteoarthritis (OA). It has been suggested that atherosclerosis may cause vascular insufficiency which may lead to or progress OA. In this study, the association between the severity of radiologic hand OA and atherosclerosis was analyzed in women.MethodsSixty‐one women, ≥ 50 years of age, free of hand symptoms were enrolled in the study. Postero‐anterior views of both hands were obtained using digital radiography. A total of 14 joints were assessed for radiographic OA according to Kellgren/Lawrence (K/L) score. An OA‐affected joint was defined as K/L score of ≥ 2. Hand OA was defined as ≥ 3 joints of both hands affected with OA and severity of hand OA was defined as total K/L scores of all 14 joints of both hands. Gensini scoring was used to evaluate the patients for atherosclerosis severity.ResultsThe patient characteristics such as presence of diabetes, smoking, hypertension, dyslipidemia and medications used were similar for patients with and without hand OA (P > 0.05) and did not correlate with Gensini or hand OA scores. The mean Gensini scores of patients with hand OA was 21.5 ± 17.1 and without hand OA was 11.8 ± 9.2 (P = 0.017). The degree of osteoarthritic joint involvement and Gensini scores showed a positive correlation (r = 0.332, P = 0.009).ConclusionHand OA may be a benign clinical finding that may suggest a possible serious underlying atherosclerosis. Patients with significant hand OA should be screened for atherosclerosis to prevent serious coronary artery disease and related comorbidities.
Assessment of the relationship between aortic stiffness and left ventricular functions with echocardiography in patients with Sjögren's syndrome
Authors: Çiçek Ömer F. , Bayram Nihal A. , Ayhan Hüseyin , Erten Şükran , Aslan Abdullah N. , Sarı Cenk , Özen Mehmet B. , Bİlen Emine , Bastuğ Serdal , Durmaz Tahir , Keleş Telat , Bozkurt Engin 
Published: December 2013

AbstractBackground and aimCapable of multi‐organ involvement in Sjogren's syndrome (SS), cardiac findings of pulmonary effusion, left ventricular diastolic dysfunction and pulmonary hypertension are seen in patients with SS. Aortic stiffness (AS) reflects the mechanical tension and elasticity of the aorta. In this study, our aim is to determine if there is any differences in AS and left ventricular function between patients diagnosed as SS and healthy control groups.Methods and resultsWe enrolled 50 patients with SS and 47 healthy volunteers with similar demographic characteristics. It was found that isovolumetric relaxation time (IVRT) and deceleration time (DT) were significantly longer and early diastolic wave (E) was significantly lower in patients with SS, but there was no difference in the other parameters. When tissue Doppler echocardiography (TDE) findings were compared between the two groups, it was found that myocardial systolic wave (Sm), myocardial early diastolic wave (Em) and Em/Am ratio were significantly lower, and myocardial isovolumetric relaxation time (IVRTm) and myocardial performance index (MPI) values were significantly higher in patients with SS. A significant positive correlations between aortic strain and Sm (r = 0.35, P < 0.001), Em (r = 0.42, P < 0.001) and Em/Am (r = 0.26, P = 0.008) and negative correlations in IVRTm (r = −0.36, P < 0.001) and MPI (r = −0.24, P = 0.01) were detected. A significant positive correlation between aortic distensibility and Sm (r = 0.36, P < 0.001), Em (r = 0.44, P < 0.001), Em/Am (r = 0.26, P = 0.009) and negative correlation of IVRTm (r = −0.22, P = 0.02) were determined.ConclusionThere is a significant relationship between AS and left ventricular diastolic dysfunction in patients with SS in this study. The parameters of aortic elasticity measured by 2D echocardiographic methods can be beneficial in predicting early cardiovascular risk in SS.
Neonatal Molluscum contagiosum: five new cases and a literature review
Authors: Berbegal‐DeGracia Laura , Betlloch‐Mas Isabel , DeLeon‐Marrero Francisco‐José , Martinez‐Miravete Mª Teresa , Miralles‐Botella Julia 
Published: December 2013

AbstractCongenital or neonatal Molluscum contagiosum (MC) is an unusual infection, barely reported in the literature. In these patients a mechanism of transmission that is neither via contact or sexual transmission should be considered. We describe five cases of neonatal MC and review the cases already published to discuss the possible aetiopathogenic mechanism.
The diagnosis of food allergy: a systematic review and meta‐analysis
Authors: Soares‐Weiser K. , Takwoingi Y. , Panesar S. S. , Muraro A. , Werfel T. , Hoffmann‐Sommergruber K. , Roberts G. , Halken S. , Poulsen L. , van Ree R. , Vlieg‐Boerstra B. J. , Sheikh A. ,   the EAACI Food Allergy and Anaphylaxis Guidelines Group
Published: December 2013

AbstractBackgroundWe investigated the accuracy of tests used to diagnose food allergy.MethodsSkin prick tests (SPT), specific‐IgE (sIgE), component‐resolved diagnosis and the atopy patch test (APT) were compared with the reference standard of double‐blind placebo‐controlled food challenge. Seven databases were searched and international experts were contacted. Two reviewers independently identified studies, extracted data, and used QUADAS‐2 to assess risk of bias. Where possible, meta‐analysis was undertaken.ResultsTwenty‐four (2831 participants) studies were included. For cows’ milk allergy, the pooled sensitivities were 53% (95% CI 33–72), 88% (95 % CI 76–94), and 87% (95% CI 75–94), and specificities were 88% (95% CI 76–95), 68% (95% CI 56–77), and 48% (95% CI 36–59) for APT, SPT, and sIgE, respectively. For egg, pooled sensitivities were 92% (95% CI 80–97) and 93% (95% CI 82–98), and specificities were 58% (95% CI 49–67) and 49% (40–58%) for skin prick tests and specific–IgE. For wheat, pooled sensitivities were 73% (95% CI 56–85) and 83% (95% CI 69–92), and specificities were 73% (95% CI 48–89) and 43% (95% CI 20–69%) for SPT and sIgE. For soy, pooled sensitivities were 55% (95% CI 33–75) and 83% (95% CI 64–93), and specificities were 68% (95% CI 52–80) and 38% (95% CI 24–54) for SPT and sIgE. For peanut, pooled sensitivities were 95% (95% CI 88–98) and 96% (95% CI 92–98), and specificities were 61% (95% CI 47–74), and 59% (95% CI 45–72) for SPT and sIgE.ConclusionsThe evidence base is limited and weak and is therefore difficult to interpret. Overall, SPT and sIgE appear sensitive although not specific for diagnosing IgE‐mediated food allergy.
The Pathology of an Autoimmune Astrocytopathy: Lessons Learned from Neuromyelitis Optica
Authors: Lucchinetti Claudia F. , Guo Yong , Popescu Bogdan F. Gh. , Fujihara Kazuo , Itoyama Yasuto , Misu Tatsuro 
Published: December 2013

AbstractNeuromyelitis optica (NMO) is a disabling autoimmune astrocytopathy characterized by typically severe and recurrent attacks of optic neuritis and longitudinally extensive myelitis. Until recently, NMO was considered an acute aggressive variant of multiple sclerosis (MS), despite the fact that early studies postulated that NMO and MS may be two distinct diseases with a common clinical picture. With the discovery of a highly specific serum autoantibody (NMO‐IgG), Lennon and colleagues provided the first unequivocal evidence distinguishing NMO from MS and other central nervous system (CNS) inflammatory demyelinating disorders. The target antigen of NMO‐IgG was confirmed to be aquaporin‐4 (AQP4), the most abundant water channel protein in the CNS, mainly expressed on astrocytic foot processes at the blood–brain barrier, subpial and subependymal regions. Pathological studies demonstrated that astrocytes were selectively targeted in NMO as evidenced by the extensive loss of immunoreactivities for the astrocytic proteins, AQP4 and glial fibrillary acidic protein (GFAP), as well as perivascular deposition of immunoglobulins and activation of complement even within lesions with a relative preservation of myelin. In support of these pathological findings, GFAP levels in the cerebrospinal fluid (CSF) during acute NMO exacerbations were found to be remarkably elevated in contrast to MS where CSF‐GFAP levels did not substantially differ from controls. Additionally, recent experimental studies showed that AQP4 antibody is pathogenic, resulting in selective astrocyte destruction and dysfunction in vitro, ex vivo and in vivo. These findings strongly suggest that NMO is an autoimmune astrocytopathy where damage to astrocytes exceeds both myelin and neuronal damage. This chapter will review recent neuropathological studies that have provided novel insights into the pathogenic mechanisms, cellular targets, as well as the spectrum of tissue damage in NMO.
Long‐term coevolution between avian brood parasites and their hosts
Authors: Soler Manuel 
Published: December 2013

ABSTRACTCoevolutionary theory predicts that the most common long‐term outcome of the relationships between brood parasites and their hosts should be coevolutionary cycles based on a dynamic change selecting the currently least‐defended host species, given that when well‐defended hosts are abandoned, hosts will be selected to decrease their defences as these are usually assumed to be costly. This is assumed to be the case also in brood parasite‐host systems. Here I examine the frequency of the three potential long‐term outcomes of brood parasite–host coevolution (coevolutionary cycles, lack of rejection, and successful resistance) in 182 host species. The results of simple exploratory comparisons show that coevolutionary cycles are very scarce while the lack of rejection and successful resistance, which are considered evolutionary enigmas, are much more frequent. I discuss these results considering (i) the importance of different host defences at all stages of the breeding cycle, (ii) the role of phenotypic plasticity in long‐term coevolution, and (iii) the evolutionary history of host selection. I suggest that in purely antagonistic coevolutionary interactions, such as those involving brood parasites and their hosts, that although cycles will exist during an intermediate phase of the interactions, the arms race will end with the extinction of the host or with the host acquiring successful resistance. As evolutionary time passes, this resistance will force brood parasites to use previously less suitable host species. Furthermore, I present a model that represents the long‐term trajectories and outcomes of coevolutionary interactions between brood parasites and their hosts with respect to the evolution of egg‐rejection defence. This model suggests that as an increasing number of species acquire successful resistance, other unparasitized host species become more profitable and their parasitism rate and the costs imposed by brood parasitism at the population level will increase, selecting for the evolution of host defences. This means that although acceptance is adaptive when the parasitism rate and the costs of parasitism are very low, this cannot be considered to represent an evolutionary equilibrium, as conventional theory has done to date, because it is not stable.
The bonnie baby: experimentally manipulated temperament affects perceived cuteness and motivation to view infant faces
Authors: Parsons Christine E. , Young Katherine S. , Bhandari Ritu , van Ijzendoorn Marinus H. , Bakermans‐Kranenburg Marian J. , Stein Alan , Kringelbach Morten L. 
Published: December 2013

AbstractAttractive individuals are perceived as having various positive personality qualities. Positive personality qualities can in turn increase perceived attractiveness. However, the developmental origins of the link between attractiveness and personality are not understood. This is important because infant attractiveness (‘cuteness’) elicits caregiving from adults, and infant personality (‘temperament’) shapes caregiving behaviour. While research suggests that adults have more positive attitudes towards cuter infants, it is not known whether positive infant temperament can increase the perception of infant cuteness. We investigated the impact of experimentally established infant temperament on adults' perception of cuteness and desire to view individual faces. Ataseline, adults rated the cuteness of, and keypressed to view, images of unfamiliar infants with neutral facial expressions. Training required adults to learn about an infant's ‘temperament’, through repeated pairing of the neutral infant face with positive or negative facial expressions and vocalizations. Adults then re‐rated the original neutral infant faces. Post‐training, there were significant changes from baseline: infants who were mostly happy were perceived as cuter and adults expended greater effort to view them. Infants who were mostly sad were not perceived as cuter and adults expended less effort to view them. Our results suggest that temperament has clear consequences for how adults perceive ‘bonnie’ babies. Perception of infant cuteness is not based on physical facial features alone, and is modifiable through experience.
Accuracy of skinfold and bioelectrical impedance assessments of body fat percentage in ambulatory individuals with cerebral palsy
Authors: Oeffinger Donna J , Gurka Matthew J , Kuperminc Michelle , Hassani Sahar , Buhr Neeley , Tylkowski Chester 
Published: December 2013

AimThis study assessed the accuracy of measurements of body fat percentage in ambulatory individuals with cerebral palsy (CP) from bioelectrical impedance analysis (BIA) and skinfold equations.MethodOne hundred and twenty‐eight individuals (65 males, 63 females; mean age 12y, SD 3, range 6–18y) with CP (Gross Motor Function Classification System [GMFCS] levels I (n=6), II (n=46), and III (n=19) participated. Body fat percentage was estimated from (1) BIA using standing height and estimated heights (knee height and tibial length) and (2) triceps and subscapular skinfolds using standard and CP‐specific equations. All estimates of body fat percentage were compared with body fat percentage from dual‐energy X‐ray absorptiometry (DXA) scans. Differences between DXA, BIA, and skinfold body fat percentage were analyzed by comparing mean differences. Agreement was assessed by Bland–Altman plots and concordance correlation coefficients (CCC).ResultsBMI was moderately correlated with DXA (Pearson's r=0.53). BIA body fat percentage was significantly different from DXA when using estimated heights (95% confidence intervals [CIs] do not contain 0) but not standing height (95% CI −1.9 to 0.4). CCCs for all BIA comparisons indicated good to excellent agreement (0.75–0.82) with DXA. Body fat percentage from skinfold measurements and CP‐specific equations was not significantly different from DXA (mean 0.8%; SD 5.3%; 95% CI −0.2 to 1.7) and demonstrated strong agreement with DXA (CCC 0.86).InterpretationAccurate measures of body fat percentage can be obtained using BIA and two skinfold measurements (CP‐specific equations) in ambulatory individuals with CP. These findings should encourage assessments of body fat in clinical and research practices.