bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Authors: Hoi Chun Keung , Wu Qiang , Zhang Hao 
Published: June 2013

ABSTRACT:
We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have a higher likelihood of engaging in tax-sheltering activities and greater discretionary/permanent book-tax differences. Moreover, at the onset of FASB Interpretation No. 48, these firms have more uncertain tax positions; also, these firms' initial tax positions are likely supported by weaker facts and circumstances as indicated by their larger post-FIN 48 settlements with tax authorities and their higher likelihood of a net decrease in the overall level of uncertain tax positions after FIN 48. Collectively, these results suggest that firms with excessive irresponsible CSR activities are more aggressive in avoiding taxes, lending credence to the idea that corporate culture affects tax avoidance.
Data Availability: Data are available from public sources identified in the study.
AKM Mortgages, Inc.
Authors: Zhang Sanjian (William) , Paul John W. , Huang Xuan 
Published: June 2013

ABSTRACT
This case uses a real mortgage company that was once the tenth largest mortgage loan originator in the U.S. The case sheds light on some important accounting issues in the mortgage bank industry and on industry-specific business risks. Students are required to read AKM's financial statements; identify business risks associated with its business practices; find red flags from the multiple-period cash flow statements; and, finally, comment on its accounting of mortgage loans held for sale, mortgage loans held for investment, and securities. This financial statement analysis case can help senior-year accounting majors or graduate-level accounting or finance students to understand related accounting standards for the mortgage industry and probable earnings misstatements at mortgage banks. It also can serve as timely reading for students who are interested in the recent credit crisis.
Effect of interceptive extraction of deciduous canine on palatally displaced maxillary canine: A prospective randomized controlled study
Authors: Bazargani Farhan , Magnuson Anders , Lennartsson Bertil 
Published: June 2013

ABSTRACT

Objective:
To evaluate the effect of the extraction of deciduous canines on palatally displaced canines (PDCs), to analyze the impact of the age of the patient on this interceptive treatment, and to assess the outcome of one-sided extraction of a maxillary primary canine on the midline of the maxilla.

Materials and Methods:
This study included 48 PDCs in 24 consecutive patients with bilateral PDCs. The mean age of the patients at diagnosis was 11.6 years (standard deviation 1.2 years). After randomization, one deciduous canine of each patient was assigned to extraction, and the contralateral side served as control. The patients were then followed at 6-month intervals for 18 months with panoramic and intraoral occlusal radiographs.

Results:
The rates of successful eruption of the PDCs at extraction and control sites were 67% and 42%, respectively, at 18 months. The difference between the sites was statistically significant, and the effect was significantly more pronounced in the younger participants. A significant decrease in arch perimeter occurred at extraction sites compared to control sites during the observation period. No midline shift toward the extraction side was observed in any patient.

Conclusions:
The extraction of the deciduous canine is an effective measure in PDC cases, but it must be done in younger patients in combination with early diagnosis, at the age of 10–11 years. Maintenance of the perimeter of the upper arch is an important step during the observation period, and a palatal arch as a space-holding device is recommended.
Traumatic cerebral contusion: pathobiology and critical aspects
Authors: Alvis-Miranda Hernando , Alcala-Cerra Gabriel , Moscote-Salazar Luis Rafael 
Published: June 2013

AbstractTraumatic brain injury is a major cause of mortality in developed countries. Cerebral parenchymal injury is evidenced by a significant percentage of patients. The most important structural lesion of the brain is the cerebral contusion, which is a complex and dynamic area, a result of the primary lesion and which is associated with ischemic and inflammatory phenomena that need to be known by the neurosurgeon. We present a review of the most important aspects of brain contusion.
Posttraumatic extracerebral fluid collections
Authors: Danil Adam 
Published: June 2013

Abstract
Objective: Posttraumatic extracerebral fluid collections represent a heterogeneous group of conditions that have different terminologies but the same clinical and imaging features, benefiting from the same therapeutic modalities.
Between hygroma/hydroma and serous meningitis there is only a topographic difference that has no influence regarding the therapeutic decision or the patient’s outcome.
Posttraumatic extracerebral fluid collections present themselves as a unitary group which benefits from a unitary management, regardless the given terminologies. This 5 years study reviews the experience, treatment and outcome of patients with such conditions.
Method: A retrospective analysis of data collected from 46 patients with posttraumatic extracerebral fluid collections is presented. Asymptomatic patients or those with mild symptoms were conservatively treated (n=27). Surgical evacuation was performed in cases of intracranial hypertension or neurological worsening (n=19).
Results: Clinical results are presented using the Glasgow Outcome Scale (GOS). Regarding the group of patients treated conservatively, good results were obtained (GOS score 4 or 5) in 81.4 % of the cases. Regarding the surgical treated group of patients, good results were obtained in 73.6% of the cases. The mortality rate was 18.5%, and 26.3% respectively.
Conclusions: Although several different names can be found in literature, posttraumatic extracerebral fluid collections present themselves as a unitary group, with good outcome after conservative or surgical treatment. The therapeutic decision is made regarding the neurological status and the clinical evolution, which can be correlated with some imaging features.
Le débat télévisé de primaires: un nouveau genre médiatique de discours politique en France
Authors: Richard Arnaud , Sandré Marion 
Published: June 2013

RÉSUMÉ L’élection présidentielle française de 2012 a vu émerger un nouveau genre de discours: le débat télévisé de primaires. Ce débat de l'entre-deux tours des primaires socialistes, qui a opposé Martine Aubry et François Hollande le 12 octobre 2011, était inédit à la télévision française. Ce face à face télévisé entre les deux finalistes appartenant à une même formation politique française présente des caractéristiques génériques particulières: s'il s'agit bien d'un échange relevant du genre débat politique télévisé – et plus précisément appartenant à la famille des « débats de l'entre-deux tours » – il est aussi un débat interne à un parti politique visant à élire le candidat de cette formation pour les prochaines élections présidentielles françaises. L'article se propose de poser les jalons de ce nouveau genre, et de montrer ce qu'il apporte à la définition du discours politique médiatique actuel.
Comparative marker analysis of extracellular vesicles in different human cancer types
Authors: Yoshioka Yusuke , Konishi Yuki , Kosaka Nobuyoshi , Katsuda Takeshi , Kato Takashi , Ochiya Takahiro 
Published: June 2013

Several cell types, including tumour cells, secrete extracellular vesicles (EVs), and tumour‐derived EVs play a role in cancer initiation and progression. These vesicles include both a common set of membrane and cytosolic proteins and origin‐specific subsets of proteins that likely correlated to cell type–associated functions. To confirm the presence of EVs in the preparations, researchers have identified so‐called EV marker proteins, including the tetraspanin family proteins and such cytosolic proteins as heat shock 70 kDa protein 4 (HSP70) and tumour susceptibility gene 101 (TSG101). However, studies have shown that some EV markers are not always present in all EVs, which not only complicates the identification of EVs but also precludes the quantitative evaluation of EV proteins. Thus, it is strongly required to explore well‐conserved EV marker proteins that are present at similar levels, regardless of their tissue or cellular origin. In this study, we compared the presence of 11 well‐known EV marker proteins by immunoblotting using EVs isolated from 4 human prostate cell lines and 5 human breast cell lines, including cancer cells with different phenotypes. We found that all the tested EVs were positive for CD9 and CD81, with similar abundance that was irrespective of the EV origin. In contrast, other EV marker proteins, such as TSG101, Rab‐5b and CD63, were detected in an inconsistent manner, depending on the origin of the EVs. Thus, we propose that the detection of CD9 and/or CD81 should ensure the presence of EVs.
Le rôle de la mère dans la régulation des conflits entre enfants : une étude observationnelle
Authors: Pingault Jean-Baptiste , Blatier Catherine 
Published: June 2013

Les comportements agonistiques (menaces et agressions) d’un enfant envers ses pairs dépendent en partie de ses interactions avec ses propres parents. Les modèles théoriques à disposition présupposent souvent que le parent joue un rôle moteur : l’enfant reproduit ou redirige vers ses pairs les comportements du parent à son égard. Cependant, pour vérifier ces théories, il convient de procéder à une analyse séquentielle des interactions avec les parents et avec les pairs. Une telle analyse est difficile car il est rare d’observer, dans un même espace-temps, un enfant, ses parents et d’autres enfants. Les observations de cette étude se sont déroulées dans un accueil parents-enfants qui a cette particularité de regrouper plusieurs types de partenaires dans un même espace-temps. L’accueil parents-enfants étudié se situe au bas d’une colline favelisée de l’Etat de Rio de Janeiro et 22 enfants de un à quatre ans ont été observés plus d’une heure pour un total de 104 heures d’observations. Les comportements de contrôle et agonistiques de la mère envers l’enfant sont corrélés aux comportements agonistiques de l’enfant envers ses partenaires (respectivement τ = + 0,27, p < 0,05 et + = τ 0,22, p = 0,08). L’analyse séquentielle montre des logiques comportementales claires dans l’usage de la saisie (prendre l’objet d’un partenaire), de la menace et de l’agression. De plus, la mère intervient en miroir dans les interactions de l’enfant avec ses autres partenaires : elle effectue un contrôle ou une saisie lorsque l’enfant prend l’objet d’un partenaire et un contrôle ou un comportement agonistique lorsque l’enfant effectue un comportement agonistique envers le partenaire. L’analyse séquentielle tend donc à montrer que l’enfant n’imite pas les comportements agonistiques de la mère mais que la mère s’adapte au comportement de son enfant pour réguler ses interactions avec les pairs. Par ailleurs, la fréquence des agressions envers les pairs diminue avec l’âge chez les enfants de un à quatre ans (τ = - 0,36, p < 0,05), et notamment les agressions qui apparaissent déconnectées d’un contexte conflictuel immédiat (par exemple, une saisie préalable d’un pair). Nous discutons les conséquences théoriques ainsi que les conséquences en termes de prévention de cette recherche.
Does conventional defecography has a role to play in evaluation of evacuatory disorders in Indian population?
Authors: Kumar Sheo , Sharma Pankaj , Andreisek Gustav 
Published: June 2013

AbstractBarium studies are one of the best investigations for evaluating submucosal and extrinsic mass lesions. However, barium studies bring less money, are operator dependent and one of the more difficult investigations for radiologists to master. Economic factors have acted as powerful disincentives for performing gastrointestinal (GI) fluoroscopy in most radiology practices. In this pictorial essay, we discuss the role of conventional defecography in evaluating evacuatory disorders in the Indian population.
A simplified staging system based on the radiological findings in different stages of ochronotic spondyloarthropathy
Authors: Jebaraj Isaac , Chacko Binita Riya , Chiramel George Koshy , Matthai Thomas , Parameswaran Apurve 
Published: June 2013

AbstractThis study describes a group of 26 patients with ochronotic spondyloarthropathy who were on regular treatment and follow-up at a tertiary level hospital and proposes a simplified staging system for ochronotic spondyloarthropathy based on radiographic findings seen in the thoracolumbar spine. This proposed classification makes it easy to identify the stage of the disease and start the appropriate management at an early stage. Four progressive stages are described: an inflammatory stage (stage 1), the stage of early discal calcification (stage 2), the stage of fibrous ankylosis (stage 3), and the stage of bony ankylosis (stage 4). To our knowledge, this is the largest reported series of radiological description of spinal ochronosis, and emphasizes the contribution of the spine radiograph in the diagnosis and staging of the disease.
Gallbladder carcinoma: An attempt of WHO histological classification on fine needle aspiration material
Authors: Yadav Rajni , Jain Deepali , Mathur Sandeep R. , Sharma Atul , Iyer Venkateswaran K. 
Published: June 2013

Background:Carcinoma of the gallbladder (CaGB) is common in India and its prognosis depends primarily on the extent of the disease and histological type. We aim to study the role of guided fine needle aspiration cytology (FNAC) for diagnosis of CaGB and to evaluate the feasibility of applying world health organization (WHO) classification on fine needle aspiration (FNA) material to predict the outcome of the tumor.Materials and Methods:Retrospective cytomorphologic analysis was performed in all cases of CaGB diagnosed by ultrasound (US) guided FNAC over a period of 2 years. A specific subtype was assigned according to WHO classification based on characteristic cytologic features. These included papillary or acinar arrangement, intra and extracellular mucin, keratin, rosettes and columnar, signet ring, atypical squamous, small, clear, spindle and giant cells. Correlation with histopathology was performed when available.Results:A total of 541 aspirations with clinical or radiological suspicion of primary CaGB were studied. Of these, 54 aspirates were unsatisfactory. Fifty cases were negative for malignancy. Remaining 437 aspirates were positive for carcinoma. Histopathologic diagnosis was available in 32 cases. Adenocarcinoma was the most frequent diagnosis in 86.7% of cases. Mucinous, signet ring, adenosquamous, squamous, small cell, mixed adenoneuroendocrine and undifferentiated carcinoma including spindle and giant cell subtypes were diagnosed identifying specific features on FNAC. Correlation with histopathology was present in all, but one case giving rise to sensitivity of 96.8%. No post-FNA complications were recorded.Conclusions:US guided FNAC is a safe and effective method to diagnose CaGB. Although, rare, clinically and prognostically significant variants described in WHO classification can be detected on cytology.
Random Harmonic Functions in Growth Spaces and Bloch-type Spaces
Authors: Solberg Eikrem Kjersti 
Published: June 2013

Abstract. Let h∞v (D) and h∞v (B) be the spaces of harmonic functions in the unit disk and multidimensional unit ball admitting a two-sided radial majorant v(r). We consider functions v that fulfill a doubling condition. In the two-dimensional case letwhere ξ ={ξji} is a sequence of random subnormal variables and aji are real. In higher dimensions we consider series of spherical harmonics. We will obtain conditions on the coefficients aji that imply that u is in h∞v (B) almost surely. Our estimate improves previous results by Bennett, Stegenga, and Timoney, and we prove that the estimate is sharp. The results for growth spaces can easily be applied to Bloch-type spaces, and we obtain a similar characterization for these spaces that generalizes results by Anderson, Clunie, and Pommerenke and by Guo and Liu.
On Complex Explicit Formulae Connected with the Möbius Function of an Elliptic Curve
Authors: Łydka Adrian 
Published: June 2013

AbstractWe study analytic properties function m(z, E), which is defined on the upper half-plane as an integral from the shifted L-function of an elliptic curve. We show that m(z, E) analytically continues to a meromorphic function on the whole complex plane and satisfies certain functional equation. Moreover, we give explicit formula for m(z, E) in the strip |ℑz| < 2π.
Duality of Preenvelopes and Pure Injective
Modules
Authors: Huang Zhaoyong 
Published: June 2013

AbstractLet R be an arbitrary ring and let (–)+ = Homℤ(–ℚ/ℤ), where ℤ is the ring of integers and ℚ is the ring of rational numbers. Let ᘓ be a subcategory of left R-modules and 𝒟 a subcategory of right R-modules such that X+ ∈ 𝓓 for any X ∈ ᘓ and all modules in ᘓ are pure injective. Then a homomorphism f : A → C of left R-modules with C ∈ ᘓ is a ᘓ-(pre)envelope of A provided f+: C+→ A+ is a 𝒟-(pre)cover of A+. Some applications of this result are given.
<b>Altas Habilidades/Superdotação: abordagem ao longo da vida</b>
Authors: Mosquera Juan José , Stobäus Claus Dieter , Freitas Soraia Napoleão 
Published: June 2013

http://dx.doi.org/10.5902/1984686X5371 O artigo revisa ideias perspectivas em Altas habilidades/Superdotação, possibilitando entender sua evolução ao longo da vida, dentro da denominada Abordagem ao Longo da Vida (Lifespan Approach), levando em conta autores destacados nesta área de AH/SD, bem como em Educação e em Psicologia. Procuramos aprofundar em aspectos do desenvolvimento humano e o da personalidade ao longo da vida, para logo aprofundar na temática das AH/SD, comentando ao final algumas possibilidades de atenção a estas pessoas.Palavras-chave: Altas habilidades. Superdotação. Adultez. Abordagem ao Longo da Vida.
<b>Experiências pela Educação – Para quê? Formação e Inclusão na perspectiva da Teoria Crítica </b> Formação e Inclusão na perspectiva da Teoria Crític
Authors: Costa Valdelúcia Alves da 
Published: June 2013

http://dx.doi.org/10.5902/1984686X8029Este ensaio discute as possibilidades de experiências formativas pela educação e sua relação com a inclusão, tendo como referência a Teoria Crítica, com ênfase no pensamento de Adorno (2002; 2000), quanto à sua dimensão emancipatória no processo de formação dos professores e em sua atuação na perspectiva da educação inclusiva. Adorno analisa os fins da educação tendo como questão central – ‘Educação - Para quê?’, partindo da ideia inicial quanto às experiências formativas, como marcadas por ações de resistência que se constituem contraditoriamente e dialeticamente contra ao que é estandartizado, padronizado, imposto, regulado e cristalizado na sociedade de classes e sob a égide do capital. Adorno, ao considerar a educação após Auschwitz, afirma que as causas que geraram a barbárie continuam existindo, enquanto persistirem no que têm de fundamental as condições que geram essa regressão. Apesar da não-visibilidade atual dos infortúnios em sua totalidade, a pressão social continua se impondo à totalidade dos indivíduos, com ou sem deficiência, sendo que no atual estágio civilizatório a educação tem sentido unicamente se voltada à auto-reflexão crítica e ao combate ao preconceito na escola e demais instâncias sociais. Nesse sentido, o único poder efetivo contra o princípio de Auschwitz seria a autonomia, o poder para a reflexão e a autodeterminação dos indivíduos em sociedade em prol da inclusão social e a educação inclusiva. Palavras-chave: Experiências pela Educação; Formação e Inclusão; Teoria Crítica.
Cardiac effects in perinatally HIV‐infected and HIV‐exposed but uninfected children and adolescents: a view from the United States of America
Authors: Lipshultz Steven E , Miller Tracie L , Wilkinson James D , Scott Gwendolyn B , Somarriba Gabriel , Cochran Thomas R , Fisher Stacy D 
Published: June 2013

IntroductionHuman immunodeficiency virus (HIV) infection is a primary cause of acquired heart disease, particularly of accelerated atherosclerosis, symptomatic heart failure, and pulmonary arterial hypertension. Cardiac complications often occur in late‐stage HIV infections as prolonged viral infection is becoming more relevant as longevity improves. Thus, multi‐agent HIV therapies that help sustain life may also increase the risk of cardiovascular events and accelerated atherosclerosis.DiscussionBefore highly active antiretroviral therapy (HAART), the two‐to‐five‐year incidence of symptomatic heart failure ranged from 4 to 28% in HIV patients. Patients both before and after HAART also frequently have asymptomatic abnormalities in cardiovascular structure. Echocardiographic measurements indicate left ventricular (LV) systolic dysfunction in 18%, LV hypertrophy in 6.5%, and left atrial dilation in 40% of patients followed on HAART therapy. Diastolic dysfunction is also common in long‐term survivors of HIV infection. Accelerated atherosclerosis has been found in HIV‐infected young adults and children without traditional coronary risk factors. Infective endocarditis, although rare in children, has high mortality in late‐stage AIDS patients with poor nutritional status and severely compromised immune systems. Although lymphomas have been found in HIV‐infected children, the incidence is low and cardiac malignancy is rare. Rates of congenital cardiovascular malformations range from 5.6 to 8.9% in cohorts of HIV‐uninfected and HIV‐infected children with HIV‐infected mothers. In non‐HIV‐infected infants born to HIV‐infected mothers, foetal exposure to ART is associated with reduced LV dimension, LV mass, and septal wall thickness and with higher LV fractional shortening and contractility during the first two years of life.ConclusionsRoutine, systematic, and comprehensive cardiac evaluation, including a thorough history and directed laboratory assays, is essential for the care of HIV‐infected adults and children as cardiovascular illness has become a part of care for long‐term survivors of HIV infection. The history should include traditional risk factors for atherosclerosis, prior opportunistic infections, environmental exposures, and therapeutic and illicit drug use. Laboratory tests should include a lipid profile, fasting glucose, and HIV viral load. Asymptomatic cardiac disease related to HIV can be fatal, and secondary effects of HIV infection often disguise cardiac symptoms, so systematic echocardiographic monitoring is warranted.