bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts
Authors: Christensen Brant E. , Olson Adam J. , Omer Thomas C. 
Published: September 2014

ABSTRACT
Tax-related accounts are complex and often the last accounts finalized in the financial reporting process. Accordingly, these accounts can be used as a “last-chance” earnings management tool (Dhaliwal, Gleason, and Mills 2004). We investigate the extent to which an audit firm's industry expertise constrains earnings management through the tax accounts. We find that national industry audit experts constrain earnings management through the tax accounts. We also find that audit firm tax expertise constrains earnings management through the tax accounts when the audit firm is not considered an industry audit expert. Finally, we find evidence that providing both audit and tax services facilitates a nonexpert firm's ability to constrain earnings management through the tax accounts, which suggests that knowledge spillover plays an important role in reducing “last-chance” earnings management. All findings hold among smaller clients and when the extent of earnings management is below quantitative materiality thresholds.
Data Availability: All data are publicly available as noted in the text.
Prevalence and Predictors of Diabetes After Lung Transplantation: A Prospective, Longitudinal Study
Authors: Hackman Kathryn L. , Snell Gregory I. , Bach Leon A. 
Published: September 2014

OBJECTIVE
To determine incidence and prevalence of diabetes mellitus (DM) after lung transplantation (LTx), identify risk factors for persistent DM after LTx, and determine its effect on survival.

RESEARCH DESIGN AND METHODS
This was a prospective, longitudinal study comparing DM status before and after LTx using oral glucose tolerance tests (OGTTs). DM prevalence and changes in metabolic control over time were determined. Risk factors for persistent DM and survival differences by DM status were assessed.

RESULTS
Between August 2010 and December 2012, 156 patients underwent LTx. DM prevalence after 3, 12, and 24 months was 47%, 44%, and 40%, respectively. A further 20%, 11%, and 7% had impaired glucose tolerance and/or impaired fasting glucose. Incidence of new-onset DM after transplant (NODAT) was 32%, 30%, and 24% after 3, 12, and 24 months. Nonfasting insulin levels and second phase insulin release fell 3 months after transplant (Tx) but returned to baseline by 2 years. The only risk factors for NODAT were 1- and 2-h glucose levels on pre-Tx OGTT (OR 1.73 [95% CI 1.19–2.50], P = 0.004, and 1.84 [1.22–2.77], P = 0.004, respectively). Survival was reduced in patients with DM at study end versus those without (estimated mean 979 days [95% CI 888–1,071] vs. 1,140 days [1,070–1,210], P = 0.023).

CONCLUSIONS
Most patients had dysglycemia during the first year after LTx, and 32% developed NODAT. Hyperglycemia was caused both by β-cell dysfunction and by insulin resistance. Only pre-Tx OGTT glucose levels predicted persistent NODAT. As DM was common and associated with reduced survival, early detection and management of DM in LTx recipients are warranted.
Comparison of Glycemic and Surgical Outcomes After Change in Glycemic Targets in Cardiac Surgery Patients
Authors: Mulla Irena , Schmidt Kathleen , Cashy John , Wallia Amisha , Andrei Adin-Cristian , Johnson Oakes Diana , Aleppo Grazia , Li Carrie , Grady Kathleen L. , McGee Edwin , Molitch Mark E. 
Published: September 2014

OBJECTIVE
To compare perioperative glycemic and long-term surgical outcomes in patients undergoing cardiac surgery before and after the recommended 2009 changes in inpatient glycemic targets.

RESEARCH DESIGN AND METHODS
We performed a retrospective review of patients who underwent cardiac surgery between 4 September 2007 and 30 April 2011. Comparison was made of blood glucose (BG) outcomes 3 days after surgery, and 30-day cardiac outcomes before and after a change in insulin protocol that took place on 1 September 2009, which consisted of raising the glycemic targets during intravenous insulin infusions from 80–110 mg/dL (80–110 group) to 110–140 mg/dL (110–140 group).

RESULTS
When compared with the 80–110 group (n = 667), the 110–140 group (n = 658) had higher mean postoperative BG levels during the intravenous insulin infusion (141 ± 15 vs. 121 ± 15 mg/dL, P &lt; 0.001) and the subcutaneous insulin period (134 ± 24 vs. 130 ± 23 mg/dL, P &lt; 0.001), and for 3 days postoperatively (141 ± 17 vs. 127 ± 15 mg/dL, P &lt; 0.001). Fewer patients in the 110–140 mg/dL group experienced moderate hypoglycemia (BG &lt;70 mg/dL) (177 vs. 73, P = 0.04). Severe hypoglycemia (BG &lt;40 mg/dL) occurred in only one patient in the 80–110 group and three patients in the 110–140 group. There were no significant differences in mortality or surgical complication rates (with the exception of reintubation) between the groups.

CONCLUSIONS
The higher glycemic target of 110–140 mg/dL resulted in similar mean glucose values, with significantly less hypoglycemia and no significant differences in mortality/morbidity compared with the more strict target of 80–110 mg/dL.
Summer Training Factors and Risk of Musculoskeletal Injury Among High School Cross-country Runners
Authors: Rauh Mitchell J. 
Published: September 2014

Study Design Prospective cohort. Objectives To examine the relationship between summer training practices and risk of injury during the first month of a high school interscholastic cross-country season. Background Several prospective studies have reported a high incidence of injury in adolescent cross-country runners. However, limited reports exist on the role of summer training practices and risk of injury among these runners. Methods Four hundred twenty-one athletes (186 girls, 235 boys) who competed in interscholastic cross-country were followed during a cross-country season. At the start of the season, all participants completed a questionnaire regarding summer training routines. Time-loss, running-related injuries were tracked during the subsequent season. Logistic regression analysis was used to estimate the odds ratios (ORs) and 95% confidence intervals (CIs) for the risk of initial injury during the first month of the season associated with summer training variables. Results Sixty-seven runners (15.9%) had a confirmed injury during the first month of the season, with a higher percent among girls (19.4%) than boys (13.2%) (P = .06). Overall, 60.1% of the participants ran during the summer prior to the season, with a significantly higher percent among girls (71.5%) than boys (51.1%) (P<.0001). Overall, no significant association (OR = 0.9; 95% CI: 0.5, 1.5; P = .90) was found between not running sometime during the preceding summer and increased risk of initial injury during the first month of the season. Among only the runners who ran during the summer, after adjusting for sex and prior injury, first-month injuries were more common among those who did not frequently alternate short and long mileage on different days (OR = 3.0; 95% CI: 1.4, 6.4; P = .005), and/or who ran 8 weeks or fewer (OR = 2.7; 95% CI: 1.2, 5.8; P = .01) during their summer training. Running 8 weeks or fewer (P = .03), not frequently alternating mileage on different days (P = .01), and running a higher percentage of time on predominantly hill (P = .001) and irregular terrains (P = .004) were associated with increased risk of injury for girls. Conclusion These findings suggest that injuries during the first month of the high school cross-country season may be reduced if runners who participate in summer training activities run a greater number of weeks and frequently vary their daily running mileage during the summer. For girls, training programs that reduce mileage on hills and irregular terrains may help to minimize the occurrence of running-related injury. Level of Evidence Prognosis, level 1b-. J Orthop Sports Phys Ther 2014;44(10):793–804. Epub 5 September 2014. doi:10.2519/jospt.2014.5378
“Something occult in the science of flag-flying”: School Flags and Educational Authority in Early Twentieth-Century Canada
Authors: Pass Forrest D. 
Published: September 2014

Abstract: In 1907 and 1908, the governments of four provinces – Manitoba, Ontario, New Brunswick, and British Columbia – introduced policies to encourage the display of flags on public school buildings and grounds. In British Columbia, the question of flag-flying provoked a heated debate, pitting the provincial minister of education, a proponent of the Union Jack, against city school boards that favoured the Canadian Red Ensign. On one level, school flag policies were part of a well-documented patriotic curriculum and suggested the influence of American patriotic practices. The debate in British Columbia underlined the division in Canadian imperialist sentiment between those who favoured a centralized imperial federation and those who saw Canada as an autonomous state within the British Empire. On the other hand, based on a comparative reading of the four provincial policies and the public responses to them, this article contends that the flag-flying controversy, particularly in British Columbia, reflected a process of jurisdictional negotiation as much as a contestation of identity. Drawing upon Alfred Gell's anthropological theory of art, the article suggests that flags draw their power not only from their status as figurative emblems but also from their employment as physical expressions of political agency.
Dans le royaume ou en marge ?
Authors: Moal Laurence 
Published: September 2014

La France, pays à forte centralisation, est le
berceau d’une entité originale au Moyen Âge, les principautés, qui
constituent un élément fondamental pour la compréhension de
l’organisation politique d’une partie de l’Europe. Elles apparaissent
généralement dans la période post-carolingienne, sur des bases
féodales, et deviennent peu à peu, pour certaines d’entre elles, des
États dans lesquels le roi n’intervient plus que par l’intermédiaire
des princes, qui exercent alors les droits royaux sans en avoir le
titre. Pour exister face au royaume de France, ceux-ci ont dû imposer
dans le ressort de leur domination une forme de centralisation et
faire admettre à l’extérieur la reconnaissance de leur souveraineté,
processus dans lequel la frontière joue un rôle décisif. Peut-on pour
autant parler d’une véritable politique de la frontière, d’une
conscience des limites qui tendrait à élaborer de véritables
stratégies territoriales ? Si certaines anciennes limites sont
conservées, d’autres sont remises en cause avec des phases d’expansion
et de repli, dans lesquelles le réseau castral joue un rôle de premier
plan.
Nouvel éclairage sur les Acadiens à Belle-Île-en-Mer à la fin du XVIIIe siècle
Authors: Moreau Jean-Paul 
Published: September 2014

En 1765, 78 familles de 363 réfugiés acadiens
furent établies à Belle-Île-en-Mer. L’historiographie insiste très tôt
sur l’échec de cette implantation et, par la suite, de très
importantes divergences statistiques se sont opposées à une vision
claire et précise du devenir de cette population acadienne. L’objectif
majeur de notre travail a été d’établir des données factuelles et
numériques dûment vérifiées et validées et aussi exhaustives que
possible. Ceci nous a permis de proposer un nouvel éclairage sur le
devenir social et économique des Acadiens de Belle-Île-en-Mer. En
dépit des divergences identitaires, 86,7 % des mariages furent des
mariages mixtes ; 24,7 % des familles acadiennes restèrent
définitivement dans l’île ; 30,1 % partirent en Louisiane et 45,2 %
s’établirent dans différent ports du littoral breton.
Groupes et durée
Authors: Maunier René 
Published: September 2014

Article publié en 1943 dans Précis d’un traité de sociologie, ouvrage demeuré inachevé. L’auteur y examine la diversité morphologique des « queues  », ou files d’attente, les phénomènes de sociabilité qui s’y déploient, les hiérarchies qui, ici et là, les modèlent, la colère qui parfois les animent (« les queues de la rareté et du désespoir  »).
Les vagues de surf : des convoitises différenciées
Authors: Guibert Christophe 
Published: September 2014

Les vagues des rivages côtiers, entendues comme « matérialités naturelles », dont la visibilité tient principalement à leur qualité supposée pour la pratique du surf, constituent un bon moyen d’identifier les procédures d’appropriation différenciées. Trois processus d’appropriation des vagues sont identifiés, renvoyant chacun à des profits escomptés différents, d’ordre tantôt politique, tantôt économique, tantôt « identitaire ». En effet, selon les territoires et les configurations spatiales d’une part puis les volontés des pratiquants et /ou les modes de régulation d’autre part, les vagues de surf peuvent à la fois être « patrimonialisées » aux fins d’identification territoriale (cas principalement étudié), monopolisées plus ou moins exclusivement aux fins de maintien d’une forme d’entre soi ou encore purement et simplement privatisées aux fins de profits économiques. Ces trois entrées, constituées autour de « cas » issus de terrains variés permettent d’insister sur le fait que les processus d’appropriation d’un support identique (la vague) peuvent engager des finalités totalement divergentes.
Restriction of IL-22–Producing T Cell Responses and Differential Regulation of Regulatory T Cell Compartments by Zinc Finger Transcription Factor Ikaros
Authors: Heller Jennifer J. , Schjerven Hilde , Li Shiyang , Lee Aileen , Qiu Ju , Chen Zong-Ming E. , Smale Stephen T. , Zhou Liang 
Published: September 2014

AbstractProper immune responses are needed to control pathogen infection at mucosal surfaces. IL-22–producing CD4+ T cells play an important role in controlling bacterial infection in the gut; however, transcriptional regulation of these cells remains elusive. In this study, we show that mice with targeted deletion of the fourth DNA-binding zinc finger of the transcription factor Ikaros had increased IL-22–producing, but not IL-17–producing, CD4+ T cells in the gut. Adoptive transfer of CD4+ T cells from these Ikaros-mutant mice conferred enhanced mucosal immunity against Citrobacter rodentium infection. Despite an intact in vivo thymic-derived regulatory T cell (Treg) compartment in these Ikaros-mutant mice, TGF-β, a cytokine well known for induction of Tregs, failed to induce Foxp3 expression in Ikaros-mutant CD4+ T cells in vitro and, instead, promoted IL-22. Aberrant upregulation of IL-21 in CD4+ T cells expressing mutant Ikaros was responsible, at least in part, for the enhanced IL-22 expression in a Stat3-dependent manner. Genetic analysis using compound mutations further demonstrated that the aryl hydrocarbon receptor, but not RORγt, was required for aberrant IL-22 expression by Ikaros-mutant CD4+ T cells, whereas forced expression of Foxp3 was sufficient to inhibit this aberrant cytokine production. Together, our data identified new functions for Ikaros in maintaining mucosal immune homeostasis by restricting IL-22 production by CD4+ T cells.
Analysis of DNA archived in lake sediments
Authors: Gregory‐Eaves Irene , Domaizon Isabelle 
Published: September 2014

SummaryThe goal of this lecture is to provide aquatic scientists and interested laymen with an overview of the potential, methods and exemplary analyses of DNA preserved in lake sediments. This area is an emerging field, as new techniques are opening up avenues for novel studies of the sediment record. Numerous papers in this field have recently been published in Science, PNAS and PLoS ONE. Like many new fields, there are challenges as well as exciting lines of future inquiry, which we dedicate part of the lecture towards.This lecture starts by providing a brief introduction to paleolimnology, with an emphasis on how DNA studies can expand this field. We then provide information on the ways in which DNA can be archived in sediments & how analyses can differ, depending on the question and target. Examples of the common genetic markers used and how DNA may be sequenced are also highlighted in the methods section. In the second portion of the lecture, we focus on the applications of sedimentary DNA: 1) to the study of particular phytoplankton group dynamics; 2) to the analysis of zooplankton DNA preserved in resting eggs; and, 3) to uncover community‐wide changes in plankton. Finally, we close the lecture with a discussion on challenges and future directions in the field. Advances in the development and calibration of different extraction techniques, as well as further enhancement of genetic libraries and bioinformatics pipelines, are all areas ripe for new research.This lecture has been prepared with a diverse audience in mind. For example, undergraduate or graduate courses that could be interested in our material include Aquatic Ecology, Limnology, Oceanography, Microbial Ecology, Environmental Genomics and Paleoecology. This lecture could also serve as a useful introduction to non‐specialist audiences that are interested in the potential of the DNA archive preserved in lake sediments (including funding agencies).
Lake Physics to Ecosystem Services: Forel and the Origins of Limnology
Authors: Vincent Warwick F. , Bertola Carinne 
Published: September 2014

SummaryIn 1892, François A. Forel created and defined the new science of Limnology as “the oceanography of lakes.” His aim was to establish an integrative discipline for the aquatic sciences in which diverse types of lake studies, from physics, chemistry and biology, to anthropology and economics, would complement and inform each other to produce a meaningful synthesis. Forel grew up in Morges, Switzerland, on the shores of Lake Geneva (lac Léman), and then left for 11 years to universities in France and Germany to study the natural sciences and medicine. Shortly after his return to Switzerland, he was appointed Professor of Anatomy and Physiology at the Academy of Lausanne. In the first years back at the lake, he made important discoveries about deep‐living benthic animals and surface seiches that reinforced his early decision to adopt Lake Geneva as his “laboratory and aquarium” and to devote his career to limnological research. Forel's remarkable breadth of interests and expertise culminated in 288 reports and publications, including the first text book in general limnology (published 1901), and the seminal, three‐volume monograph on the Limnology of Lake Geneva (1892, 1895 and 1904). Forel's success was the result of his passion for lakes and lake science, an ability to pose and critically evaluate insightful questions about the natural world, a flair for observation and new technologies, a rigorous, encyclopedic ability to collect and synthesize all available information, and a natural talent for networking and collaboration. His view of lakes as coupled physical‐chemical‐biotic‐human systems is particularly relevant to facing the challenges of global change, and the associated rapid shifts in ecosystem services at a planetary scale.This e‐Lecture is rich in images including previously unpublished photographs of materials held in the Forel Archives at the Lake Geneva Museum, Nyon, Switzerland. The e‐Lecture also places Forel's work in the broader historical context of the development of limnology in Europe, North America and beyond. Central in this presentation is a description of Forel's goal to achieve an integrated synthesis in his lake studies, and his view of humans as a powerful biotic component within the lake ecosystem.
Neuralgia pós-herpética: dois casos clínicos
Authors: Serrano Daniel , Valente Teresa Maya 
Published: September 2014

A neuralgia pós-herpética (NPH) é a complicação mais frequente do herpes-zóster, caracterizando-se pela presença de dor tipo neuropática de distribuição dermatômica, após manifestação prévia de um quadro agudo de herpes-zóster, geralmente um mês depois do surgimento das vesículas. O objetivo do presente relato é apresentar dois casos clínicos de NPH e suas respostas a diferentes tratamentos. O primeiro caso apresentou intolerância à amitriptilina e uma boa resposta clínica à gabapentina na dosagem de 900 mg/dia. O segundo caso apresentou intolerância à capsaicina, mas apresentou boa resposta à combinação da pregabalina com lidocaína tópica. A gabapentina, a pregabalina e a lidocaína tópica são tratamentos eficazes para o tratamento da neuralgia pós-herpética. Todas essas recomendações vão ao encontro dos tratamentos utilizados pelos médicos de família nos dois casos apresentados neste estudo.
Prevalência de hipertensão arterial sistêmica em idosos no Brasil entre 2006 e 2010
Authors: Mendes Gisele Soares , Moraes Clayton Franco , Gomes Lucy 
Published: September 2014

Objetivo: observar a evolução da prevalência de hipertensão arterial sistêmica (HAS) em idosos entre 2006 e 2010 no Brasil. Métodos: estudo descritivo, ecológico, quantitativo, de um período entre 2006 e 2010, com dados coletados do Departamento de Informática do Sistema Único de Saúde (DATASUS) relacionados ao sexo, região e escolaridade na faixa etária de 65 anos ou mais. Resultados: na análise entre regiões brasileiras, não houve diferença significativa nos anos analisados. Na comparação entre os sexos, a prevalência de HAS acima de 65 anos nas mulheres foi maior que nos homens. Com relação ao nível de escolaridade, foi encontrado que a prevalência no ano de 2006 foi significativamente menor do que nos anos de 2008 e 2009 entre pessoas com 9 a 11 anos de educação formal. Entre as regiões, quanto menor o nível de escolaridade, maior a prevalência de hipertensão. Conclusão: a prevalência da HAS acima dos 65 anos não seguiu uma tendência linear, mas manteve-se elevada, com predomínio em idosos do sexo feminino e em idosos com baixa escolaridade, chamando a atenção para a necessidade de ações de prevenção dos fatores de risco e acompanhamento em longo prazo dos idosos hipertensos.
The Cost of Kidney Transplant over Time
Authors: Barnieh Lianne , Yilmaz Serdar , McLaughlin Kevin , Hemmelgarn Brenda R. , Klarenbach Scott , Manns Braden J. ,   for the Alberta Kidney Disease Network
Published: September 2014

Background Kidney transplant improves quality of life and survival compared with dialysis. Despite advances in immunosuppressant regimens and the prevention and treatment of acute rejection, graft survival rates have not improved significantly in the past decade. Although the clinical effectiveness of these regimens has been studied, the impact of changes over time on cost has not. Methods Costs of kidney transplant were compared between 2 periods demarcated by a programmatic change from cyclosporine (early) to tacrolimus (late) and from nonroutine induction (early) to routine induction (late) therapy in adult patients receiving a first kidney-only transplant in Calgary, Alberta, Canada, in an 8-year period. Results Complete costs for 3 years after transplant was available for 344 patients, including 161 adult recipients in the early period (April 1, 1998-December 31, 2001) and 183 adult recipients in the late period (January 1, 2002-March 31, 2006). The mean total 3-year cost of transplant for recipients was Can$100 034 in the early period and Can$144 712 in the late period largely attributed to increases in the cost of immunosuppressants ( P < .001). Conclusions Given that the cost of transplant has increased significantly over time, the cost-effectiveness of these and other immunosuppressive regimens should be evaluated carefully.