bluuebunny/crossref_metadata_2025_split huggingface dataset:
How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market
Authors: Chen Songsheng , Harris Ling , Li Wenying , Wu Donglin 
Published: July 2015

ABSTRACT
Applying path analysis, we examine how eXtensible Business Reporting Language (XBRL) in China affects the cost of equity capital. Using a one-group pre- and post-test design, we find that XBRL reduces the cost of equity capital and that XBRL strengthens the direct linkage of the inverse relationship between financial reporting quality and the cost of equity capital but not the indirect linkage via the mediation of information asymmetry. Our findings also show that XBRL adoption leads to a greater reduction in the cost of equity capital, when there is a high level of corporate governance. Our study contributes to research on XBRL and to practice by documenting how XBRL affects the cost of equity capital.
Dis-Incorporation of the American Business Model
Authors: Karlinsky Stewart S. , Burton Hughlene A. 
Published: July 2015

ABSTRACT
The U.S. federal government raises most of its revenue from three sources: individual income tax, payroll tax, and corporate income tax. The corporate tax share of total federal revenue has declined dramatically over the last three decades, while tax from individual income has been consistent during the same period. There may be a number of reasons for the decrease in the contribution corporate income taxes make to federal revenues. One of those reasons may be that there has been a dramatic change in how businesses are being organized and operated in the United States. For many years, business entities could choose to operate as either a corporation or a partnership. However, currently, businesses can choose from a variety of entities in which to operate. This article will examine the changes in capital business formations and their impact on the federal revenue collected. In addition, the article will explore the tax policy implications of these new strategies.
Influence of Isolation Method of the Operative Field on Gingival Damage, Patients' Preference, and Restoration Retention in Noncarious Cervical Lesions
Authors: Loguercio AD , Luque-Martinez I , Lisboa AH , Higashi C , Queiroz VA Oliveira , Rego RO , Reis A 
Published: July 2015

SUMMARYObjectivesTo evaluate the retention rates, gingival damage, and patients' preferences for adhesive restorations in noncarious cervical lesions (NCCL) associated with the use of rubber dam vs cotton rolls/retraction cord isolation.MethodsThirty patients having one pair of similar NCCL on opposing sides of the same arch were enrolled in this study. A total of 60 restorations were placed. In each patient one restoration was placed under rubber dam isolation (RD) using dental retainers, and the other one was placed using cotton rolls/retraction cord (CR/RC) isolation. Dental residents with more than 10 years of clinical experience restored all NCCL using the same adhesive (GO!, SDI Limited, Bayswater, Australia) and composite resin (Ice, SDI). The patients' preferences were recorded. The gingival condition (bleeding, gingival laceration, and gingival insertion level) was evaluated immediately after the restorative procedure and after one week. Gingival sensitivity was also assessed one week after the end of the restorative procedures. The clinical time required to perform each restoration was recorded. The performance of the restorations was assessed using the FDI criteria at baseline and six, 12, and 18 months after clinical service. All criteria evaluated were submitted to appropriate statistical analysis (α=0.05).ResultsThe retention rates of the restorations at each recall time were not affected by the isolation method (p&gt;0.05). No significant difference between isolation methods was found in regard to patients' preferences (p=0.86), gingival bleeding (p=0.57), laceration (p=0.64), insertion (p&gt;0.52), gingival sensitivity (p=0.52), or chairside time (p=0.77).ConclusionsThe use of CR/RC was shown to be similar to the use of RD in terms of retention rates, patient's preference, gingival damage, and chairside time for adhesive restorations in NCCL.
How I do It: Medial Flap Inferior Turbinoplasty: With Illustration and Video
Authors: Barham Henry P. , Knisely Anna , Harvey Richard J. , Sacks Raymond 
Published: July 2015

Introduction Techniques for inferior turbinate reduction vary from complete turbinectomy to limited cauterization. Surgical methods differ on the degree of tissue reduction and reliance on surgical tissue removal versus tissue ablation. Method The technique and surgical steps of our preferred method of turbinate reduction are presented. Results Critical steps include proper design of the medial flap and removal of turbinate bone and lateral mucosa to allow lateral positioning of the medial flap. Bipolar cautery of the inferior turbinate artery branches allows complete haemostasis and undermining of the head allows proper debulking of the anterior aspect of the turbinate and widening of the nasal valve area. Conclusion The medial flap inferior turbinoplasty provides consistent, robust results. Long-term relief of obstructive symptoms without additional risk of complication is expected with this procedure.
Tissue Factor and Tissue Factor Pathway Inhibitor in Nasal Mucosa and Nasal Secretions of Chronic Rhinosinusitis with Nasal Polyp
Authors: Shimizu Shino , Ogawa Takao , Takezawa Kumiko , Tojima Ichiro , Kouzaki Hideaki , Shimizu Takeshi 
Published: July 2015

Background Activation of the coagulation system with an increase in thrombin generation is involved in the pathogenesis of tissue remodeling in chronic rhinosinusitis (CRS). Tissue factor (TF) is an important protein for initiation of the extrinsic coagulation pathway, and TF pathway inhibitor (TFPI) is a regulator of TF-induced coagulation. This study was conducted to elucidate the roles of TF and TFPI in the pathogenesis of CRS. Methods Tissue localization of TF, TFPI, and fibrin was determined by immunostaining of nasal polyps and inferior turbinates obtained during endonasal surgery in patients with CRS with nasal polyp (CRSwNP). Nasal secretions were collected from patients with CRSwNP, allergic rhinitis, and from control patients. The concentrations of TF and TFPI were measured in nasal secretions from each group. The concentrations of TF and TFPI released into culture medium by normal human nasal epithelial cells treated with thrombin, protease-activated receptor 1 agonist peptide, or tumor necrosis factor α were also measured. Results TF expression was localized in nasal epithelial cells and in infiltrating eosinophils of nasal mucosa. TFPI expression was localized in nasal epithelial cells, and fibrin deposition was observed in nasal secretions and the lamina propria of nasal polyps. Nasal secretions contained significant concentrations of TF and TFPI. The concentration of TFPI in nasal secretions correlated positively with thrombin activity and the concentration of thrombin-antithrombin III complex. Treatment with thrombin, protease-activated receptor 1 agonist peptide, or tumor necrosis factor α stimulated significant release of TF and TFPI from cultured nasal epithelial cells. Conclusions By upregulating the coagulation system, TF and TFPI play an important role in the pathogenesis of CRSwNP.
Relationship between Olfactory Dysfunction and Suicidal Ideation: The Korea National Health and Nutrition Examination Survey
Authors: Joo Young-Hoon , Hwang Se-Hwan , Han Kyung-do , Seo Jae-Hyun , Kang Jun-Myung 
Published: July 2015

Background We investigated the relationship between olfactory dysfunction and depressive symptoms and suicidal ideation in South Korea by using data from the 2010-2011 Korea National Health and Nutrition Examination Surveys (KNHANES). Methods Cross-sectional data of 11,972 adults who completed the KNHANES were analyzed. Results The prevalence of olfactory dysfunction was 5.0% among the population ≥ 19 years of age. Olfactory dysfunction was significantly associated with age, alcohol consumption, waist circumference, job, education level, and rhinitis. Depressed mood for two or more continuous weeks was reported by 19.2% of participants with olfactory dysfunction and 12.8% of participants without olfactory dysfunction (p = 0.0009). Suicidal ideation was reported by 20.5% of participants with olfactory dysfunction and 14.1% of participants without olfactory dysfunction (p < 0.0001). The participants with olfactory dysfunction were at higher risk for depressed mood than were participants without olfactory dysfunction (odds ratio [OR] 1.505 [95% confidence interval [CI], 1.106-2.048]) after adjusting for confounders. The participants with olfactory dysfunction were also at higher risk for suicidal ideation (OR 1.306 [95% CI, 1.027-1.662]). Conclusion In the Korean population, olfactory dysfunction was associated with an increased risk for depressed mood and suicidal ideation. Further epidemiologic and experimental studies are necessary to clarify the impact of olfactory dysfunction on psychological diseases.
Topical Mitomycin C as an Adjunct to Surgical Debulking and Medical Treatment in Rhinoscleroma
Authors: Abdel-Naby Awad Osama G. , Hammad Mostafa Sayed 
Published: July 2015

Background Rhinoscleroma is a chronic granuloma that is endemic in Egypt and is caused by gram-negative bacilli (Klebsiella rhinoscleromatis). The nasal mucosa is affected in almost all cases, which causes nasal obstruction, anosmia, and epistaxis. The disease usually passes through an atrophic stage (atrophic rhinitis) and a granulomatous stage before ending in the fibrotic stage, with possible bone destruction. Objective This study assessed the effect of topical mitomycin C (MMC) on reducing the recurrence of granulation tissue and intranasal adhesions after endoscopic debulking and continuous medical treatment of nasal rhinoscleroma. Materials and Methods This double-blind randomized clinical trial was performed with 30 patients who had rhinoscleroma (granulomatous and fibrotic stages). At the end of endoscopic debulking, meshes impregnated with MMC was placed in one nasal cavity for 5 minutes, while another meshes impregnated with saline solution were placed in the opposite side. Repeated meshes with MMC were placed in the same side during the follow-up period. Patients were followed up for 1 year. The recurrence of granulation tissue and the degree of intranasal adhesions were recorded and compared according to the Lund-Kennedy score. Results At 12 months’ follow-up, among the total 30 patients, 30 MMC sides were compared with 30 control sides: 69% of MMC sides versus 32% of control sides had no recurrence of granulation tissue (p = 0.01) and 65% of MMC sides versus 24% of control sides had no recurrence of intranasal adhesions (p = 0.03). The Lund-Kennedy score decreased from 2.1 ± 0.64 to 0.8 ± 0.41 and from 2.3 ± 0.33 to 1.9 ± 0.20 in the MMC sides and control sides, respectively, with a nonstatistically significant lower incidence of intranasal adhesions in the MMC sides. Conclusion Topical MMC may reduce granulation tissue and intranasal adhesion formation in patients with rhinoscleroma. Further studies with a larger number of samples and longer follow-up periods are recommended.
Impact of Endoscopic Sinus Surgery on Olfaction and Use of Alternative Components in Odor Threshold Measurement
Authors: Gupta Divya , Gulati Achal , Singh Ishwar , Tekur Uma 
Published: July 2015

Background One of the major causes of olfactory disturbances is chronic rhinosinusitis (CRS), and the main surgical modality to treat CRS is functional endoscopic sinus surgery (FESS). It, therefore, is essential to assess the effect of this surgery on olfaction. Also, it is necessary to find new ways of measuring olfaction so as to reduce dependability on standard tests available. Objectives To study the prevalence of olfactory impairment in patients with CRS and to evaluate the impact of FESS on olfaction. The study also aims at investigating the use of other odorants in place of butanol-1 in the Connecticut Chemosensory Clinical Research Center test. Subjects and Methods Forty patients of CRS without nasal polyposis were included in the study to analyze the prevalence of olfactory dysfunction and examine the influence of FESS at 1 and 3 months after surgery. Computed tomography scores (Lund Mackay scores) were calculated preoperatively, whereas other tests, viz., visual analog scale scoring, nasal endoscopy (Lund Kennedy scoring), and composite olfactory testing with odor thresholds of butanol-1, peppermint, lemon, clove, and ethyl acetate were carried out before surgery and after surgery at 1 and 3 months. Results Of 40 patients, 70% had symptoms of hyposmia or of anosmia before surgery, which dropped to 22.5% at 1 month after surgery and to 10% at 3 months after surgery. Nasal endoscopy and visual analog scale scores improved significantly. Odor threshold and odor identification scores also improved compared with the preoperative levels. A significant positive correlation was found between the threshold scores of butanol-1 and other odorants, both before and after surgery. Conclusion Significant improvement was observed in olfaction after FESS, both in patient responses and in objective testing. The olfactory results with peppermint, lemon, clove, and ethyl acetate were close to those with butanol-1, and, hence, these other odorants can be used in place of butanol-1 in measuring the odor threshold.
Ja zur Gewässerrevitalisierung – (k)eine Frage der Fruchtfolgeflächenverluste (Essay)
Authors: Kräuchi Norbert , Tschannen Martin 
Published: July 2015

Yes to revitalisation of watercourses: (not) a question of loss of arable land (essay)
Because of the reduced availability of soil resources, projects for flood control, renaturation or revitalisation of watercourses have been opposed on the grounds of their excessive consumption of land in general, and arable land in particular. By the way of the Water Protection Act, which has been revised and came into force in 2011, the Confederation obliges the cantons to prepare strategic plans for revitalisation of watercourses. In the Canton of Aargau, it is planned to revitalise 152 km of watercourses between 2015 and 2035, which will lead to the loss of 32 ha of arable land. This is about 1.5 ha per year, or 6% of the annual loss of arable land, which is about 24 ha per year. Three quarters of this total is lost to settlements. If one only considers losses outside built-up areas, in 2014, more than half was lost to buildings connected to agricultural activity. We can demonstrate, using the Siegfried maps of 1880, that more than 1,000 ha of former marsh and wetland are now arable land. The planned revitalisation of watercourses in Aargau over the next 20 years is equivalent to about 3% of the marsh and wetlands converted over the last 135 years. Revitalisation is compulsory, and the planned obligation to compensate the loss of arable land disregards the true situation: the major consumers of soil resources are settlements and, outside built-up areas, agriculture.
Verdichten mit «Greening», oder was wir von Singapur lernen können (Essay)
Authors: Gantner Urs 
Published: July 2015

Densification by greening, or what we can learn from Singapore (essay)
Singapore, a city-state with a high population density, wants to give its population, its tourists and its economy a living and livable city and has developed the concept of the Garden City. Parks, nature reserves, forest, green corridors, trees, botanical gardens, horizontal and vertical greening of buildings, as well as popular participation, are all important for this vision of the city. Singapore is counting on dense construction alongside “greening” and biodiversity. Let us be prepared to learn from Singapore's example! Our land is also a non-renewable resource. To protect our ever more limited agricultural land, we should renounce any extension of building land, and free ourselves from the expanding carpets of suburban development. Let us build multiple urban neighbourhoods with mixed use and more biodiversity. Let us develop new types of communal gardens. Urban gardens in the widest sense – from private gardens to garden cooperatives, to parks and botanical gardens – are a part of our living space. The city should be our garden.
Development of Suitable Propagation Systems for Tephrosia spp. in Sri Lanka
Authors: Priyadarshan A.I.S. , Senanayake S.P. , Jayatilleke M.P. , Rajapakse S. 
Published: July 2015

Genus Tephrosia (Fabaceae) commonly known as ‘Pila’ in Sri Lanka. Some Tephrosia spp. are used in many traditional therapeutic preparations in Sri Lanka and also in other countries. Increased use of Tephrosia in traditional therapeutic systems has developed a great demand for these species. Thus production of planting materials for commercial cultivation has become a timely requirement. Therefore, this research was conducted to determine suitable propagation systems for four selected Tephrosia spp.; T. purpurea, T. villosa, T. noctiflora and T. pumila. Even though seeds of Tephrosia spp. showed high viability, lower germination percentage was observed on wet filter paper as well as in six different potting media [M0 (Coir: dust: Sand; 1:1:1), M1 (Coir dust: Sand: Top soil; 1:1:1), M2 (Coir dust: Sand: Top soil: Compost; 1:1:1:1), M3 (Coir dust: Sand: Top soil: Compost: Cow dung; 1:1:1:1:1), M4 (Coir dust: Sand: Compost; 1:1:1), M5 (Coir dust: Sand: Top soil: Cow dung; 1:1:1:1)] during a period of one week. Water impermeability of seed coats was identified as the main reason for the seed dormancy in Tephrosia spp. and soaking seeds in Con. H2SO4: H2O; 3:1 for 25 minutes and rubbing seeds on sandpaper for 2 minutes were determined as suitable dormancy breaking methods. Variation was observed in the growth performance of Tephrosia spp. in six different potting media. Growth performances of seedlings of Tephrosia spp. in hydroponic solution and soil medium were observed and soil medium was selected as the most suitable medium for the growth of Tephrosia species based on their growth performances. J. Sci. Univ. Kelaniya 9 (2014): 39-45
Cobalt Ferrite Films as described by third order perturbed Heisenberg Hamiltonian
Authors: Samarasekara P. 
Published: July 2015

Magnetic properties of thick films of Cobalt ferrite have been investigated using third order perturbed modified Heisenberg Hamiltonian at different values of second and fourth order magnetic anisotropy. Thick films with up to 10,000 layers have been employed for this investigation. The magnetic energy versus number of layers, second and fourth order anisotropy have been plotted in order to find the magnetically easy and hard directions of cobalt ferrite films. Energy has minimum and maximum values at certain values of second and fourth order anisotropy values, indicating that that there are magnetically easy and hard directions. Energy shows the same type of variations with number of layers in the film. For the values considered in this manuscript, the easy direction of magnetization was found to be 153° with the normal line drawn to the film surface. However, the easy axis direction depends on the values of parameters used in simulation. Determination of easy directions of magnetic films is important in applications of magnetic memory devices. J. Sci. Univ. Kelaniya 9 (2014): 27-38
Processing of CD74 by the Intramembrane Protease SPPL2a Is Critical for B Cell Receptor Signaling in Transitional B Cells
Authors: Hüttl Susann , Kläsener Kathrin , Schweizer Michaela , Schneppenheim Janna , Oberg Hans-Heinrich , Kabelitz Dieter , Reth Michael , Saftig Paul , Schröder Bernd 
Published: July 2015

Abstract
The invariant chain (CD74), a chaperone in MHC class II–mediated Ag presentation, is sequentially processed by different endosomal proteases. We reported recently that clearance of the final membrane-bound N-terminal fragment (NTF) of CD74 is mediated by the intramembrane protease signal peptide peptidase-like (SPPL)2a, a process critical for B cell development. In mice, SPPL2a deficiency provokes the accumulation of this NTF in endocytic vesicles, which leads to a B cell maturation arrest at the transitional 1 stage. To define the underlying mechanism, we analyzed the impact of SPPL2a deficiency on signaling pathways involved in B cell homeostasis. We demonstrate that tonic as well as BCR-induced activation of the PI3K/Akt pathway is massively compromised in SPPL2a−/− B cells and identify this as major cause of the B cell maturation defect in these mice. Altered BCR trafficking induces a reduction of surface IgM in SPPL2a-deficient B cells, leading to a diminished signal transmission via the BCR and the tyrosine kinase Syk. We provide evidence that in SPPL2a−/− mice impaired BCR signaling is to a great extent provoked by the accumulating CD74 NTF, which can interact with the BCR and Syk, and that impaired PI3K/Akt signaling and reduced surface IgM are not directly linked processes. In line with disturbances in PI3K/Akt signaling, SPPL2a−/− B cells show a dysregulation of the transcription factor FOXO1, causing elevated transcription of proapoptotic genes. We conclude that SPPL2a-mediated processing of CD74 NTF is indispensable to maintain appropriate levels of tonic BCR signaling to promote B cell maturation.
Sirtuin 1 Regulates Dendritic Cell Activation and Autophagy during Respiratory Syncytial Virus–Induced Immune Responses
Authors: Owczarczyk Anna B. , Schaller Matthew A. , Reed Michelle , Rasky Andrew J. , Lombard David B. , Lukacs Nicholas W. 
Published: July 2015

Abstract
Respiratory syncytial virus (RSV) is the major cause of lower respiratory tract infection in children worldwide. Sirtuin 1 (SIRT1), an NAD+-dependent deacetylase, has been associated with the induction of autophagy and the regulation of inflammatory mediators. We found that Sirt1 was upregulated in mouse lung after RSV infection. Infected animals that received EX-527, a selective SIRT1 inhibitor, displayed exacerbated lung pathology, with increased mucus production, elevated viral load, and enhanced Th2 cytokine production. Gene expression analysis of isolated cell populations revealed that Sirt1 was most highly upregulated in RSV-treated dendritic cells (DCs). Upon RSV infection, EX-527–treated DCs, Sirt1 small interfering RNA–treated DCs, or DCs from conditional knockout (Sirt1f/f-CD11c-Cre+) mice showed downregulated inflammatory cytokine gene expression and attenuated autophagy. Finally, RSV infection of Sirt1f/f-CD11c-Cre+ mice resulted in altered lung and lymph node cytokine responses, leading to exacerbated pathology. These data indicate that SIRT1 promotes DC activation associated with autophagy-mediated processes during RSV infection, thereby directing efficient antiviral immune responses.