bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?
Authors: Courteau Lucie , Kao Jennifer L. , Tian Yao 
Published: November 2014

AbstractThis study examines how accrual manipulations affect firm valuation in the years surrounding the passage of the Sarbanes‐Oxley Act (SOX). We compare the absolute percentage pricing errors of RIM and DCF valuation models for a group of US firms suspected to have engaged in accrual manipulations to avoid a small loss or a small earnings decline vs. ‘Normal’ firms matched on industry, year and size. We find that RIM can better estimate intrinsic value than DCF for the matched Normal firms in the pre‐SOX period, but not so for accrual manipulators, and that SOX mitigates the harmful effect of accrual manipulations, completely eliminating the difference in RIM's accuracy advantage over DCF between Normal firms and accrual manipulators. As a further analysis, we redefine Suspect firms as real‐activity manipulators and find a significant across‐group difference in accuracy wedge in both sample periods, implying that SOX has prompted firms to favor real‐activity manipulations over accrual manipulations.
Evolution of tolerance in an invasive weed after reassociation with its specialist herbivore
Authors: Jogesh T. , Stanley M. C. , Berenbaum M. R. 
Published: November 2014

AbstractThe interaction between the European wild parsnip Pastinaca sativa and its coevolved florivore the parsnip webworm Depressaria pastinacella, established in North America for over 150 years, has resulted in evolution of local chemical phenotype matching. The recent invasion of New Zealand by webworms, exposing parsnips there to florivore selection for the first time, provided an opportunity to assess rates of adaptive response in a real‐time experiment. We planted reciprocal common gardens in the USA and NZ with seeds from (1) US populations with a long history of webworm association; (2) NZ populations that had never been infested and (3) NZ populations infested for 3 years (since 2007) or 6 years (since 2004). We measured impacts of florivory on realized fitness, reproductive effort and pollination success and measured phenotypic changes in infested NZ populations relative to uninfested NZ populations to determine whether rapid adaptive evolution in response to florivory occurred. Irrespective of country of origin or location, webworms significantly reduced plant fitness. Webworms reduced pollination success in small plants but not in larger plants. Although defence chemistry remained unchanged, plants in infested populations were larger after 3–6 years of webworm florivory. As plant size is a strong predictor of realized fitness, evolution of large size as a component of florivore tolerance may occur more rapidly than evolution of enhanced chemical defence.
Expression of auxin synthesis gene tms1 under control of tuber‐specific promoter enhances potato tuberization in vitro
Authors: Kolachevskaya Oksana O. , Alekseeva Valeriya V. , Sergeeva Lidiya I. , Rukavtsova Elena B. , Getman Irina A. , Vreugdenhil Dick , Buryanov Yaroslav I. , Romanov Georgy A. 
Published: November 2014

AbstractPhytohormones, auxins in particular, play an important role in plant development and productivity. Earlier data showed positive impact of exogenous auxin on potato (Solanum tuberosum L.) tuberization. The aim of this study was to generate potato plants with increased auxin level predominantly in tubers. To this end, a pBinB33‐tms1 vector was constructed harboring the Agrobacterium auxin biosynthesis gene tms1 fused to tuber‐specific promoter of the class I patatin gene (B33‐promoter) of potato. Among numerous independently generated B33:tms1 lines, those without visible differences from control were selected for detailed studies. In the majority of transgenic lines, tms1 gene transcription was detected, mostly in tubers rather than in shoots. Indoleacetic acid (IAA) content in tubers and the auxin tuber‐to‐shoot ratio were increased in tms1‐expressing transformants. The organ‐specific increase in auxin synthesis in B33:tms1‐transformants accelerated and intensified the process of tuber formation, reduced the dose of carbohydrate supply required for in vitro tuberization, and decreased the photoperiodic dependence of tuber initiation. Overall, a positive correlation was observed between tms1 expression, IAA content in tubers, and stimulation of tuber formation. The revealed properties of B33:tms1 transformants imply an important role for auxin in potato tuberization and offer prospects to magnify potato productivity by a moderate organ‐specific enhancement of auxin content.
Ultrasonography of the peripheral nervous system in the early stage of Guillain‐Barré syndrome
Authors: Grimm Alexander , Décard Bernhard F. , Axer Hubertus 
Published: November 2014

AbstractUltrasonography can be used to visualize peripheral nerve abnormalities in immune‐mediated neuropathies. The objective of this study was to prove the role of ultrasonography (US) in acute phase of Guillain‐Barré syndrome (GBS). Systematic ultrasonic measurements of several peripheral nerves including the vagal nerve as well as the sixth cervical nerve root were performed in 18 patients with GBS at days 1–3 after symptom onset and compared to 21 healthy controls. Nerve conduction studies (NCS) of corresponding nerves were undertaken. Consequently, significant differences between the groups were found in compound muscle action potential amplitudes, F‐wave latency, and persistency. Ultrasonic cross‐sectional areas (CSAs) showed significant enlargement in all nerves except of the ulnar nerve (upper arm) and the sural nerve compared to healthy controls, most prominent in proximal and middle median nerve (p < 0.01). The vagal nerve also showed enlargement compared to controls (p < 0.05), which was most pronounced in patients with autonomic dysfunction compared to patients without (p < 0.05). C6 root diameter showed a significant correlation to the amount of cerebrospinal fluid (CSF)‐protein (Pearson correlation, p < 0.05). US shows nerve enlargement in several peripheral nerves including vagal nerve and C6 root in acute phase of GBS and could be an additional diagnostic tool for example, in GBS of atypical onset and autonomic dysfunction.
Defined Contribution Pension Plans: Sticky or Discerning Money?
Authors: SIALM CLEMENS , STARKS LAURA T. , ZHANG HANJIANG 
Published: November 2014

ABSTRACTParticipants in defined contribution (DC) retirement plans rarely adjust their portfolio allocations, suggesting that their investment choices and consequent money flows are sticky and not discerning. However, participants’ inertia could be offset by DC plan sponsors, who adjust the plan's investment options. We examine these countervailing influences on flows into U.S. mutual funds. We find that flows into funds from DC assets are more volatile and exhibit more performance sensitivity than non‐DC flows, primarily due to adjustments to the investment options by the plan sponsors. Thus, DC retirement money is less sticky and more discerning than non‐DC money.
Investment Decisions of Nonprofit Firms: Evidence from Hospitals
Authors: ADELINO MANUEL , LEWELLEN KATHARINA , SUNDARAM ANANT 
Published: November 2014

ABSTRACTThis paper examines investment choices of nonprofit hospitals. It tests how shocks to cash flows caused by the performance of the hospitals’ financial assets affect hospital expenditures. Capital expenditures increase, on average, by 10 to 28 cents for every dollar received from financial assets. The sensitivity is similar to that found earlier for shareholder‐owned corporations. Executive compensation, other salaries, and perks do not respond significantly to cash flow shocks. Hospitals with an apparent tendency to overspend on medical procedures do not exhibit higher investment‐cash flow sensitivities. The sensitivities are higher for hospitals that appear financially constrained.
Clinical, Hemodynamic, and Intracardiac Echocardiographic Characteristics of Secundum Atrial Septal Defects‐Related Paradoxical Embolism in Adulthood
Authors: RIGATELLI GIANLUCA , DELL'AVVOCATA FABIO , TARANTINI GIUSEPPE , GIORDAN MASSIMO , CARDAIOLI PAOLO , NGUYEN THACH 
Published: November 2014

BackgroundParadoxical embolism associated with secundum atrial septal defect (sASD) is a relatively rare but well‐known occurrence. The purpose of our study is to report the clinical, hemodynamic, and anatomical features assessed by intracardiac echocardiography (ICE) of sASD as related to paradoxical embolism.MethodsFive hundred thirty‐seven patients (mean age 48 ± 19.0 years) admitted for transcatheter repair of interatrial shunts were enrolled in a prospective registry over a 10‐year period (September 2003–September 2013). All patients underwent transesophageal echocardiography, complete right and left catheterization, prior to the device‐based procedure. ICE was performed in all patients in order to investigate the interatrial septum anatomy and to monitor device implantation. These results were compared with the data of patients with patent foramen ovale (PFO) patients and nonemboligenous sASD admitted at the same time period.ResultsTwenty‐four patients (6.2%) out of 386 who underwent transcatheter repair for paradoxical embolism had a secundum ASD. The defects were cribrosus in 41.6% (10/24). All single sASD (58.3%) had a peculiar anatomical feature a so‐called flat elliptical shape with a major axis of 7.6 ± 2.4 and minimal axis of 2.5 ± 1.6 mm. Patients with sASD‐related paradoxical embolism had a higher frequency of deep venous thrombosis compared to PFO patients. In comparison to nonemboligenous sASD, such patients had lower mean pulmonary pressure and smaller defects.ConclusionsASD related to paradoxical embolism had peculiar clinical, hemodynamic, and anatomical characteristics, which classified such defects in the middle of the spectrum between nonemboligenous secundum ASD and PFO.
Endothelial barrier dysfunction in septic shock
Authors: Opal S. M. , van der Poll T. 
Published: November 2014

AbstractThe endothelium provides an essential and selective membrane barrier that regulates the movement of water, solutes, gases, macromolecules and the cellular elements of the blood from the tissue compartment in health and disease. Its structure and continuous function is essential for life for all vertebrate organisms. Recent evidence indicates that the endothelial surface does not have a passive role in systemic inflammatory states such as septic shock. In fact, endothelial cells are in dynamic equilibrium with a myriad of inflammatory mediators and elements of the innate immune and coagulation systems to orchestrate the host response in sepsis. The barrier function of the endothelial surface is almost uniformly impaired in septic shock, and it is likely that this contributes to adverse outcomes. In this review, we will highlight recent advances in the understanding of the signalling events that regulate endothelial function and molecular events that induce endothelial dysfunction in sepsis. Endothelial barrier repair strategies as a treatment for sepsis include modulation of C5a, high‐mobility group box 1 and VEGF receptor 2; stimulation of angiopoietin‐1, sphingosine 1 phosphate receptor 1 and Slit; and a number of other innovative approaches.
Enamel matrix derivative, inflammation and soft tissue wound healing
Authors: Miron R. J. , Dard M. , Weinreb M. 
Published: November 2014

Over 15 years have now passed since enamel matrix derivative (EMD) emerged as an agent capable of periodontal regeneration. Following thorough investigation, evidenced‐based clinical application is now established for a multitude of clinical settings to promote regeneration of periodontal hard tissues. Despite the large number of studies and review articles written on this topic, no single review has compiled the influence of EMD on tissue inflammation, an area of research that merits substantial attention in periodontology. The aim of the present review was to gather all studies that deal with the effects of EMD on tissue inflammation with particular interest in the cellular mechanisms involved in inflammation and soft tissue wound healing/resolution. The effects of EMD on monocytes, macrophages, lymphocytes, neutrophils, fibroblasts and endothelial cells were investigated for changes in cell behavior as well as release of inflammatory markers, including interleukins, prostaglandins, tumor necrosis factor‐α, matrix metalloproteinases and members of the OPG‐RANKL pathway. In summary, studies listed in this review have reported that EMD is able to significantly decrease interleukin‐1b and RANKL expression, increase prostaglandin E2 and OPG expression, increase proliferation and migration of T lymphocytes, induce monocyte differentiation, increase bacterial and tissue debris clearance, as well as increase fibroplasias and angiogenesis by inducing endothelial cell proliferation, migration and capillary‐like sprout formation. The outcomes from the present review article indicate that EMD is able to affect substantially the inflammatory and healing responses and lay the groundwork for future investigation in the field.
Enhanced surveillance of hepatitis B in the EU, 2006–2012
Authors: Duffell E. F. , van de Laar M. J. W. , Amato‐Gauci A. J. 
Published: November 2014

SummaryRobust epidemiological information on hepatitis B is important to help countries plan prevention and control programmes and evaluate public health responses to control transmission. European Centre Disease Prevention and Control (ECDC) introduced enhanced surveillance of hepatitis B at EU/EEA level in 2011 to collate routine surveillance data from national notification systems. Analysis of the data collected for the years 2006–2012 shows a high burden of hepatitis B across Europe with 110 005 cases reported over the period with the majority of these cases being chronic infections. The most commonly reported routes of transmission in acute cases included heterosexual transmission, nosocomial transmission, injecting drug use and transmission among men who have sex with men. Mother‐to‐child transmission was the most common route reported for chronic cases. Trends over time were difficult to analyse as national reporting practices changed, but data suggest a downward trend in acute cases, which probably reflects the impact of the widespread implementation of vaccination programmes. Notifications of chronic infection varied across countries and showed discrepancy with the expected results based on findings from recent prevalence surveys. This indicated that notifications mirror local testing practices rather than real occurrence of disease. Improving the quality of the data and considering reported notifications alongside other data sources, such as local screening practices and vaccination policies, will improve the utility of the data.
Tenofovir‐based alternate therapies for chronic hepatitis B patients with partial virological response to entecavir
Authors: Lu L. , Yip B. , Trinh H. , Pan C. Q. , Han S.‐H. B. , Wong C. C. , Li J. , Chan S. , Krishnan G. , Wong C. C. , Nguyen M. H. 
Published: November 2014

SummaryEntecavir (ETV) is a first‐line antiviral therapy for treating chronic hepatitis B (CHB); however, some patients have suboptimal response to ETV. Currently, there are limited data on how to approach these patients. Therefore, our aim was to compare the effectiveness of two alternate therapies – tenofovir (TDF) monotherapy and combination therapy of ETV+TDF – in CHB patients with ETV partial virological response. We conducted a retrospective study of 68 patients who had partial virological response to ETV, defined as having detectable HBV DNA following at least 12 months of ETV, and were switched to TDF monotherapy (n = 25) or ETV+TDF (n = 43). Patients were seen in seven US liver/community‐based clinics and started on ETV between 2005 and 2009. The majority of patients were male; the vast majority were Asian and had positive hepatitis B e antigen (HBeAg). Patients in both groups had similar pretreatment characteristics. Complete viral suppression (CVS) rates with TDF monotherapy and ETV+TDF were similar after 6 months (71% vs 83%, P = 0.23) and 12 months (86% vs 84%, P = 0.85), and there was no statistically significant difference in CVS rates even when only patients with higher HBV DNA levels at switch (>1000 IU/mL) were evaluated. Multivariate analysis indicated that ETV+TDF was not an independent predictor of CVS compared to TDF monotherapy (OR = 1.19, P = 0.63). In conclusion, TDF monotherapy and ETV+TDF are comparable in achieving CVS in CHB patients with partial virological response to ETV. Long‐term alternate therapy with one pill (TDF monotherapy) vs two pills (ETV+TDF) could lead to lower nonadherence rates and better treatment outcomes.
Feline Cystinuria Caused by a Missense Mutation in theSLC3A1Gene
Authors: Mizukami K. , Raj K. , Giger U. 
Published: November 2014

BackgroundCystinuria is an inherited metabolic disease that is relatively common in dogs, but rare in cats and is characterized by defective amino acid reabsorption, leading to cystine urolithiasis.ObjectivesThe aim of this study was to report on a mutation in a cystinuric cat.AnimalsA male domestic shorthair (DSH) cat with cystine calculi, 11 control cats from Wyoming, and 54DSHand purebred control cats from elsewhere in the United States.MethodsExons of theSLC3A1gene were sequenced from genomicDNAof the cystinuric cat and a healthy cat. Genetic screening for the discovered polymorphisms was conducted on all cats.ResultsADSHcat showed stranguria beginning at 2 months of age, and cystine calculi were removed at 4 months of age. The cat was euthanized at 6 months of age because of neurological signs possibly related to arginine deficiency. Twenty‐fiveSLC3A1polymorphisms were observed in the sequenced cats when compared to the feline reference sequence. The cystinuric cat was homozygous for 5 exonic and 8 noncodingSLC3A1polymorphisms, and 1 of them was a unique missense mutation (c.1342C>T). This mutation results in a deleterious amino acid substitution (p.Arg448Trp) of a highly conserved arginine residue in therBATprotein encoded by theSLC3A1gene. This mutation was found previously in cystinuric human patients, but was not seen in any other tested cats.Conclusions and Clinical ImportanceThis study is the first report of anSLC3A1mutation causing cystinuria in a cat, and could be used to characterize other cystinuric cats at the molecular level.
A Comparison of Liver Sampling Techniques in Dogs
Authors: Kemp S.D. , Zimmerman K.L. , Panciera D.L. , Monroe W.E. , Leib M.S. , Lanz O.I. 
Published: November 2014

BackgroundThe liver sampling technique in dogs that consistently provides samples adequate for accurate histopathologic interpretation is not known.Hypothesis/ObjectivesTo compare histopathologic results of liver samples obtained by punch, cup, and 14 gauge needle to large wedge samples collected at necropsy.AnimalsSeventy dogs undergoing necropsy.MethodsProspective study. Liver specimens were obtained from the left lateral liver lobe with an 8 mm punch, a 5 mm cup, and a 14 gauge needle. After sample acquisition, two larger tissue samples were collected near the center of the left lateral lobe to be used as a histologic standard for comparison. Histopathologic features and numbers of portal triads in each sample were recorded.ResultsThe mean number of portal triads obtained by each sampling method were 2.9 in needle samples, 3.4 in cup samples, 12 in punch samples, and 30.7 in the necropsy samples. The diagnoses in 66% of needle samples, 60% of cup samples, and 69% of punch samples were in agreement with the necropsy samples, and these proportions were not significantly different from each other. The corresponding kappa coefficients were 0.59 for needle biopsies, 0.52 for cup biopsies, and 0.62 for punch biopsies.Conclusion and Clinical ImportanceThe histopathologic interpretation of a liver sample in the dog is unlikely to vary if the liver biopsy specimen contains at least 3–12 portal triads. However, in comparison large necropsy samples, the accuracy of all tested methods was relatively low.
Glycemic Status and Predictors of Relapse for Diabetic Cats in Remission
Authors: Gottlieb S. , Rand J.S. , Marshall R. , Morton J. 
Published: November 2014

BackgroundIt is unknown if diabetic cats in remission have persistent abnormalities of glucose metabolism and should be considered prediabetic, or have normal glucose tolerance.ObjectiveTo characterize glycemic status of diabetic cats in remission and to determine predictors of relapse.AnimalsA total of 21 cats in diabetic remission and 28 healthy control cats.MethodsAt a median of 107 days after remission, screening blood glucose concentration was measured on entry to the clinic. After a 24‐hour fast in hospital, fasting blood glucose, fructosamine and feline pancreatic lipase concentrations were measured, and 3 hours later, a simplified IV glucose tolerance test (1 g glucose/kg) performed. Twenty cats were monitored for relapse for at least 9 months.ResultsOf the 21 cats in remission, 19% (4/21) had impaired fasting glucose concentration and 76% (16/21) had impaired glucose tolerance. Of cats followed up for 9 months after testing, 30% (6/20) had relapsed and required insulin treatment. Fasting blood glucose concentration ≥7.5 mmol/L (≥135 mg/dL) (odds ratio [OR] = 12.8) and severely impaired glucose tolerance (≥5 hours to return to <6.5 mmol/L or <117 mg/dL; OR = 15.2) were significantly associated with relapse. Blood glucose concentration >14 mmol/L; 252 mg/dL at 3 hours was significantly associated with relapse (OR = 10.1).Conclusion and Clinical ImportanceMost cats in diabetic remission have impaired glucose tolerance and a minority have impaired fasting glucose concentration and should be considered prediabetic. More severe glucose intolerance and impaired fasting glucose concentration are predictors of relapse. Ongoing glucose monitoring of diabetic cats in remission is recommended.
Changes in microRNA expression during disease progression in patients with chronic viral hepatitis
Authors: Sinigaglia Alessandro , Lavezzo Enrico , Trevisan Marta , Sanavia Tiziana , Di Camillo Barbara , Peta Elektra , Scarpa Melania , Castagliuolo Ignazio , Guido Maria , Sarcognato Samantha , Cappellesso Rocco , Fassina Ambrogio , Cardin Romilda , Farinati Fabio , Palù Giorgio , Barzon Luisa 
Published: November 2014

AbstractBackground & AimsMicroRNAs (miRNAs) have been involved in hepatocarcinogenesis, but little is known on their role in the progression of chronic viral hepatitis. Aim of this study was to identify miRNA signatures associated with stages of disease progression in patients with chronic viral hepatitis.MethodsMiRNA expression profile was investigated in liver biopsies from patients with chronic viral hepatitis and correlated with clinical, virological and histopathological features. Relevant miRNAs were further investigated.ResultsMost of the significant changes in miRNA expression were associated with liver fibrosis stages and included the significant up‐regulation of a group of miRNAs that were demonstrated to target the master regulators of epithelial–mesenchymal transition ZEB1 and ZEB2 and involved in the preservation of epithelial cell differentiation, but also in cell proliferation and fibrogenesis. In agreement with miRNA data, immunostaining of liver biopsies showed that expression of the epithelial marker E‐cadherin was maintained in severe fibrosis/cirrhosis while expression of ZEBs and other markers of epithelial–mesenchymal transition were low or absent. Severe liver fibrosis was also significantly associated with the down‐regulation of miRNAs with antiproliferative and tumour suppressor activity. Similar changes in miRNA and target gene expression were demonstrated along with disease progression in a mouse model of carbon tetrachloride (CCl4)‐induced liver fibrosis, suggesting that they might represent a general response to liver injury.ConclusionChronic viral hepatitis progression is associated with the activation of miRNA pathways that promote cell proliferation and fibrogenesis, but preserve the differentiated hepatocyte phenotype.