bluuebunny/crossref_metadata_2025_split huggingface dataset:
Inflation, Exchange Rates, and the Conceptual Framework: The FASB's Debates from 1973 to 1984
Authors: Detzen Dominic 
Published: April 2014

SYNOPSIS
In this article, I explain how two economic forces of the 1970s and 1980s, volatile exchange rates and inflation, provided a constant and compelling backdrop to the FASB's debates on its conceptual framework. While it has been acknowledged that rising prices contributed to a move towards greater flexibility in measurement, the role of fluctuating exchange rates has not been addressed so far. When, in 1976, a first foreign currency translation standard became effective, it sparked considerable controversy such that the FASB reconsidered the statement, embracing an exception to the all-inclusive income concept. This seemingly ad hoc exclusion, which is now described as other comprehensive income (OCI), was to be addressed conceptually in the further course of the conceptual framework project. However, the Board was not able to agree on its recognition and measurement project, issuing a descriptive Concepts Statement No. 5. By abandoning further work on reporting income, the FASB included an insufficient ex post justification of OCI in SFAC No. 5. Without conceptual guidance on when to use the concept, the Board's subsequent OCI decisions became vulnerable to political forces.
Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments
Authors: Ruhnke Klaus , Schmidt Martin 
Published: April 2014

SUMMARY:
This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the scope of prior studies by incorporating client-specific planning materiality in our design, enabling us to analyze the relative magnitude of adjustments. Our findings show that audit adjustments vary systematically, as proposed by the audit risk model. Specifically, the integrity and competence of the client's management, economic position, entity-level control strength, and internal control system are associated with the number and relative magnitude of audit adjustments. The results also suggest that inherent and control risk factors are particularly strongly associated with income-affecting adjustments.
JEL Classifications: M40, M41, M42.
Physiotherapists Can Identify Female Football Players With High Knee Valgus Angles During Vertical Drop Jumps Using Real-Time Observational Screening
Authors: Nilstad Agnethe , Andersen Thor Einar , Kristianslund Eirik , Bahr Roald , Myklebust Grethe , Steffen Kathrin , Krosshaug Tron 
Published: April 2014

Study Design Clinical measurement, controlled laboratory study. Objectives To assess the relationships among real-time observational screening of frontal plane knee control and knee valgus angles and abduction moments calculated from 3-D motion analysis during a vertical drop jump. A secondary purpose was to investigate interrater agreement for 3 independent physiotherapists. Background Current approaches to screen for anterior cruciate ligament injury risk are based on complex biomechanical analyses or 2-dimensional video reviews. There is a need for simple and efficient, low-cost screening methods. Methods Sixty Norwegian elite female football (soccer) players performed a vertical drop-jump task. Using real-time observational screening, 3 physiotherapists independently scored each participant's frontal plane knee control as good, reduced, or poor, based on specific criteria. Screening test scores were correlated to frontal plane knee kinematics and kinetics using 3-D motion analysis. Interrater agreement was determined using kappa correlation coefficients. Results Knee valgus angles differed significantly among players rated as having poor, reduced, or good knee control (10.3° ± 3.4°, 5.4° ± 4.1°, and 1.9° ± 4.3°, respectively). The correlation between the observation test scores and valgus angles was moderate for all raters (0.54–0.60, P≤.001), but the observation scores correlated poorly with abduction moments (0.09–0.11, P>.05). The highest discriminative accuracy was found for knee valgus angles across all raters (area under the receiver-operating-characteristic curve, 0.85–0.89). The interrater agreement between the physiotherapists was substantial to almost perfect, with percentage agreement and kappa coefficients ranging from 70% to 95% and 0.52 to 0.92, respectively. Conclusion Physiotherapists can reliably identify female athletes with high knee valgus angles in a vertical drop-jump landing using real-time observational screening. J Orthop Sports Phys Ther 2014;44(5):358–365. Epub 14 April 2014. doi:10.2519/jospt.2014.4969
Clinical profile, management and early outcome of gall bladder cancer
Authors: Kumar S , Kafle P , Maharjan N , Patowary BN , Belbase N , Shrestha SJ , Agrawal S 
Published: April 2014

Objective To evaluate the clinical profile, management and early outcome of patients with gallbladder cancer.Methods This is a single institution based retrospective study of patients with gallbladder cancer who presented at College of Medical Sciences and Teaching Hospital, Bharatpur, Chitwan, Nepal. Patients presenting during one year period from August 2012 to July 2013 were reviewed. Results Twelve cases of Gall Bladder Cancer were reviewed in this series. Out of 12 patients, 9 were females (75%) and 3 were males (25%), showing female preponderance. Most of the patients (75%) were in age group of 51-70 years. Only one patient (8%) was below 50 years of age. Main symptom was pain associated with anorexia, nausea & vomiting. Major signs were palpable mass, hepatomegaly and jaundice. All the cases had association with gall bladder stone. Of the total population, 50%(n=6) underwent extended cholecystectomy and rest of 6 cases were inoperable. Histopathological reports of all the operated cases were adenocarcinoma.Conclusion Prevalence of gall bladder cancer is higher in females in our series. Most of the patients were in fifth to seventh decade of life. Non specific symptoms like abdominal pain nausea and vomiting were the predominant symptoms. Only 50% of the cases were operable. So we have to do early screening by USG abdomen and CT scan to diagnose the disease earlier. Journal of College of Medical Sciences-Nepal, 2013, Vol-9, No-3, 12-16
Symptomatic first urinary tract infection in children and underlying kidney and urinary ttract abnormalities from a tertiary care hospital in India
Authors: Dey PK , Banerjee J , Singh RP , Pan A , Chatterjee A 
Published: April 2014

Objective The aim of this study was to describe the characteristics and the clinical evolution of first documented symptomatic Urinary Tract Infection and to detect underlying abnormalities of the kidney and urinary tract if any. Methods Prospective observational study on 102 patients (6 months to 5 yrs) with first documented symptomatic Urinary Tract Infection diagnosed by positive urine culture in the department of Paediatrics, G.S.V.M Medical College, Kanpur, India between January 2008 and June 2009. Antibiotics were given according to the sensitivity pattern. All children were evaluated with renal bladder ultrasonogram and voiding cystourethrography. Results Out of 102 patients 62 (60.78%) girls and 40 (39.21%) boys, most of the patients (62.7%) within 6 months to 2 years old. The commonest presentation was fever (84.3%).The commonest organism was E.Coli (80.37%). Overall most common underlying abnormality was VUR, found in 31(30.31%) children. Other abnormalities were urolithiasis(4.9%), ureteropelvic junction obstruction (3.92%),Mild hydronephrosis (2.9%), ureteric duplex(0.98%), posterior urethral valve(0.98%), renal duplex (0.98%). Conclusion In our study 45.09% children had underlying abnormalities which may be a potential risk factor for urinary tract infection. Better recognition of risk factors, prompt diagnosis and early intervention are sufficient enough to maintain normal renal function and healthy lifestyle. Journal of College of Medical Sciences-Nepal, 2013, Vol-9, No-3, 45-53 DOI: http://dx.doi.org/10.3126/jcmsn.v9i3.10222
Scleredema adultorum of Buschke in a child – a rare case
Authors: Pal S , Dey PK , Das S , Pandey S , Bagchi NR 
Published: April 2014

Scleredema adultorum of Buschke is a rare connective tissue disorder reported usually following streptococcal infection, influenza, measles, and mumps. This is a report of scleredema adultorum developing after streptococcal infection in an 10-year-old girl. The diagnosis was established by characteristic picture on skin biopsy using special stain. The patient had a benign course and responded to local emollients only. Journal of College of Medical Sciences-Nepal, 2013, Vol-9, No-3, 60-62 DOI: http://dx.doi.org/10.3126/jcmsn.v9i3.10225
Agrégats et politique monétaires dans la zone euro
Authors: Guéné Stéphane 
Published: April 2014

Monetary Policy and Aggregates in the Euro Area
by Stéphane Guéné
The first pillar of the European Central Bank''s monetary strategy consists of a reference value for the medium-term growth rate of the M3 monetary aggregate (set at 4.5%). This paper examines whether the special importance given to monetary variables in the conduct of European monetary policy is warranted. Twoapproaches are used. Onthe one hand, we ask whether a stableM3demand function has been observed in the past. On the other, we study what information this aggregate contains for calculating short-to medium-term inflation using a P-Star model.
Le policy-mix de la zone euro. Une évaluation de l'impact des chocs monétaires et budgétaires
Authors: Garcia Sophie , Verdelhan Adrien 
Published: April 2014

Cet article propose l'étude simultanée des chocs budgétaires et monétaires, à l'échelle de la zone euro, à l'aide d''un modèle VAR structurel regroupant l'activité, les prix, un taux d'intérêt réel de court terme et un solde budgétaire moyens. Les délais de transmission des impulsions budgétaires et monétaires sur le PIB apparaissent semblables. Une baisse de 100 points de base du choc de taux d''intérêt réel à 3 mois a un effet comparable à l'effet à court terme d'une augmentation de 0,6 point de
PIB du choc de déficit public moyen. Le calcul d’un déficit budgétaire structurel, reflétant les mesures budgétaires discrétionnaires passées, et la construction d'un indicateur du policy-mix permettent de mieux apprécier l'orientation globale des politiques économiques de la zone euro.
Analyse des déterminants de l'innovation technologique dans un Nouveau Pays Industrialisé : une étude économétrique sur données d'entreprises dans le secteur manufacturier turc
Authors: Pamukçu Teoman , Cincera Michele 
Published: April 2014

Analysis of Determinants of Technological Innovation in a Newly Industrialised Country : an Econometric Study of Business Data in the Turkish Manufacturing Sector.
This article examines the determinants of technological innovation activities by businesses in Newly Industrialised Countries (NIC). After reviewing the factors explaining these activities, it uses a logit model to explore an econometric estimate based on individual business data for the Turkish market. The results show the positive contribution made by both imported capital goods and the qualification level of workers to the probability of innovation ; an initially increasing and subsequently decreasing relation between company size, sector concentration and the probability of innovation ; the absence of a positive impact of foreign direct investment and licences acquired by local business on innovation ; and a positive two-directional relationship between innovation and export decisions.
The Effect of Golimumab Therapy on Disease Activity and Health-related Quality of Life in Patients with Ankylosing Spondylitis: 2-year Results of the GO-RAISE Trial
Authors: van der Heijde Désirée , Deodhar Atul , Braun Jürgen , Mack Michael , Hsu Benjamin , Gathany Timothy A. , Inman Robert D. , Han Chenglong ,   The GO-RAISE investigators
Published: April 2014

Objective.To evaluate the effects of golimumab therapy on achieving inactive disease or major improvement, as assessed by the Ankylosing Spondylitis Disease Activity Score (ASDAS), and improvements in health-related quality of life (HRQOL) and productivity through 2 years in patients with AS.Methods.In the phase III GO-RAISE trial, 356 patients were randomized to placebo with crossover to golimumab 50 mg at Week 24 (n = 78), golimumab 50 mg (n = 138), or golimumab 100 mg (n = 140) at baseline and every 4 weeks. The proportions of patients with ASDAS major improvement (improvement ≥ 2.0) or inactive disease (score < 1.3) were determined. HRQOL was assessed using the 36-item Medical Outcomes Study Short Form-36 physical/mental component summary (SF-36 PCS/MCS) scores (normal score ≥ 50). The effect of disease on productivity was assessed by visual analog scale (0–10). Regression analyses on the association of disease activity and HRQOL were performed. The final assessment was at Week 104.Results.Significantly greater proportions of golimumab-treated patients achieved ASDAS major improvement or inactive disease at weeks 14 and 24 versus placebo. Through Week 104, patients who achieved ASDAS inactive disease or major improvement had significantly greater improvements in SF-36 PCS and MCS scores and productivity than did patients not meeting these targets. Among all patients, achieving ASDAS inactive disease at weeks 52 and 104 was associated with normalized SF-36 PCS/MCS scores and significant improvements in work productivity.Conclusion.Greater proportions of golimumab-treated patients achieved ASDAS major improvement or inactive disease and improved HRQOL versus placebo. Achieving an inactive disease state by ASDAS criteria (< 1.3) was associated with normalized HRQOL through 2 years.
Bone Marrow Edema on Magnetic Resonance Imaging (MRI) of the Sacroiliac Joints Is Associated with Development of Fatty Lesions on MRI over a 1-year Interval in Patients with Early Inflammatory Low Back Pain: A 2-year Followup Study
Authors: van Onna Marloes , van Tubergen Astrid , van der Heijde Désirée M. , Jurik Anne Grethe , Landewé Robert 
Published: April 2014

Objective.To assess whether bone marrow edema (BME) detected on magnetic resonance imaging (MRI) of the sacroiliac joints (MRI-SIJ) is associated with development of structural changes on both MRI and pelvic radiographs in patients with early inflammatory back pain (IBP).Methods.Patients with IBP ≤ 2 years were followed for 2 years with annual MRI-SIJ. MRI were scored for BME and structural changes (erosions and fatty lesions). Pelvic radiographs were graded according to the modified New York (mNY) criteria. With generalized estimated equation analysis, a time trend in the structural change scores was investigated.Results.Sixty-eight patients [38% male; mean (SD) age 34.9 (10.3) yrs] were included. During the 2-year followup, pelvic radiograph grading remained constant. On MRI, the number of erosions per patient increased significantly (mean score 2.5 at baseline and 3.5 at 2-yr followup; p = 0.05). A trend was found for an increase in the number of fatty lesions per patient (mean score 5.4 at baseline and 8.5 at 2-yr followup; p = 0.06). Overall, BME was associated with the development of fatty lesions (right SIJ: OR 3.13, 95% CI 1.06–9.20; left SIJ: OR 22.13, 95% CI 1.27–384.50), preferentially in quadrants showing resolution of BME. In contrast, BME (or the resolution thereof) was not associated with the development of erosions.Conclusion.BME at baseline, especially when it disappears over time, results in the development of fatty lesions, but an association with erosions could not be demonstrated.
La mobilité sociale : entre objet sociologique et injonction politique
Authors: Martin Gilles 
Published: April 2014

En terminale ES, le chapitre sur la mobilité sociale est sans conteste celui qui passionne le plus les élèves, mais aussi celui qui suscite le plus de réactions : si le destin d’un fils d’ouvrier est déjà tout tracé, à quoi bon travailler à l’école pour avoir son bac ? Pour éviter de sombrer dans un déterminisme mécanique, sans pour autant échouer dans l’angélisme, il est nécessaire d’analyser les outils de mesure et les mécanismes de la mobilité sociale. Notre dossier, qui réunit les meilleurs spécialistes français de la question, vous fournira le matériau empirique nécessaire pour mener à bien cette réflexion avec vos élèves.
La mobilité sociale des nouvelles classes moyennes
Authors: Maurin Éric 
Published: April 2014

Depuis une trentaine d’années, les mutations de la société française sont le plus souvent envisagées à partir, soit de la pointe extrême de l’édifice social – la sécession du centile des ménages les mieux dotés en revenus comme en patrimoine – soit du pôle opposé, le décrochage d’un « précariat », selon l’expression de Robert Castel, de plus en plus relégué à la périphérie du système social. Or, l’analyse des transformations et clivages traversant les catégories intermédiaires demeure approximative. Dans le texte suivant, issu d’une conférence donnée au lycée Lakanal de Sceaux, Éric Maurin propose une analyse renouvelée de ces questions.
Les trois sœurs et le sociologue
Authors: Beaud Stéphane 
Published: April 2014

Contribuant à éclairer les conditions sociologiques et historiques de la mobilité intergénérationnelle des enfants d’origine populaire et immigrée, cette enquête ethnographique met en exergue l’importance cruciale des conditions de socialisation et de ses multiples déclinaisons selon le genre, le lieu de résidence, la place dans la fratrie, l’accumulation progressive de ressources familiales, le contexte historique et politique, etc. À cela s’ajoutent les aléas de la vie, les moments de transitions et de tensions, ainsi que la rencontre décisive de « passeurs culturels ».
Le clonage à visée thérapeutique devenu une réalité ?
Authors: Leduc Mireille 
Published: April 2014

Les travaux récemment publiés par S. Mitalipov et son équipe ont montré la possibilité d’obtenir des cellules souches embryonnaires humaines par la technique du transfert de noyau cellulaire – ou « clonage », en langage courant. L’auteur analyse le contexte scientifique dans lequel ces travaux s’inscrivent, leurs apports, leurs limites et les enjeux dont ils sont porteurs pour la société de demain.
Le rôle de l'ethnicité en psychothérapie : une étude sur le vécu subjectif des appartenances
Authors: Sturm Gesine 
Published: April 2014

Dans une analyse de trois entretiens ethnopsychanalytiques, le rôle de l’ethnicité dans le vécu subjectif des patients est exploré. Les patients évoquent leur ethnicité en rapport avec des problématiques précises : par exemple des conflits dans la grande famille ou la recherche d’une position identitaire. Je propose de regarder l’ethnicité comme un élément de l’ensemble plus complexe des différentes appartenances des patients. Elle n’est pas un cadre fixe qui enferme les patients dans une position statique, mais elle constitue une partie d’un ensemble de références autour desquelles les patients construisent leur identité.
The Human Immune System Recognizes Neopeptides Derived from Mitochondrial DNA Deletions
Authors: Duvvuri Bhargavi , Duvvuri Venkata R. , Wang Chao , Chen Lina , Wagar Lisa E. , Jamnik Veronica , Wu Jianhong , Yeung Rae S. M. , Grigull Jörg , Watts Tania H. , Wu Gillian E. 
Published: April 2014

AbstractMutations in mitochondrial (mt) DNA accumulate with age and can result in the generation of neopeptides. Immune surveillance of such neopeptides may allow suboptimal mitochondria to be eliminated, thereby avoiding mt-related diseases, but may also contribute to autoimmunity in susceptible individuals. To date, the direct recognition of neo-mtpeptides by the adaptive immune system has not been demonstrated. In this study we used bioinformatics approaches to predict MHC binding of neopeptides identified from known deletions in mtDNA. Six such peptides were confirmed experimentally to bind to HLA-A*02. Pre-existing human CD4+ and CD8+ T cells from healthy donors were shown to recognize and respond to these neopeptides. One remarkably promiscuous immunodominant peptide (P9) could be presented by diverse MHC molecules to CD4+ and/or CD8+ T cells from 75% of the healthy donors tested. The common soil microbe, Bacillus pumilus, encodes a 9-mer that differs by one amino acid from P9. Similarly, the ATP synthase F0 subunit 6 from normal human mitochondria encodes a 9-mer with a single amino acid difference from P9 with 89% homology to P9. T cells expanded from human PBMCs using the B. pumilus or self-mt peptide bound to P9/HLA-A2 tetramers, arguing for cross-reactivity between T cells with specificity for self and foreign homologs of the altered mt peptide. These findings provide proof of principal that the immune system can recognize peptides arising from spontaneous somatic mutations and that such responses might be primed by foreign peptides and/or be cross-reactive with self.
SHP2 Phosphatase Promotes Mast Cell Chemotaxis toward Stem Cell Factor via Enhancing Activation of the Lyn/Vav/Rac Signaling Axis
Authors: Sharma Namit , Everingham Stephanie , Ramdas Baskar , Kapur Reuben , Craig Andrew W. B. 
Published: April 2014

Abstract
SHP2 protein–tyrosine phosphatase (encoded by Ptpn11) positively regulates KIT (CD117) signaling in mast cells and is required for mast cell survival and homeostasis in mice. In this study, we uncover a role of SHP2 in promoting chemotaxis of mast cells toward stem cell factor (SCF), the ligand for KIT receptor. Using an inducible SHP2 knockout (KO) bone marrow–derived mast cell (BMMC) model, we observed defects in SCF-induced cell spreading, polarization, and chemotaxis. To address the mechanisms involved, we tested whether SHP2 promotes activation of Lyn kinase that was previously shown to promote mast cell chemotaxis. In SHP2 KO BMMCs, SCF-induced phosphorylation of the inhibitory C-terminal residue (pY507) was elevated compared with control cells, and phosphorylation of activation loop (pY396) was diminished. Because Lyn also was detected by substrate trapping assays, these results are consistent with SHP2 activating Lyn directly by dephosphorylation of pY507. Further analyses revealed a SHP2- and Lyn-dependent pathway leading to phosphorylation of Vav1, Rac activation, and F-actin polymerization in SCF-treated BMMCs. Treatment of BMMCs with a SHP2 inhibitor also led to impaired chemotaxis, consistent with SHP2 promoting SCF-induced chemotaxis of mast cells via a phosphatase-dependent mechanism. Thus, SHP2 inhibitors may be useful to limit SCF/KIT-induced mast cell recruitment to inflamed tissues or the tumor microenvironment.