bluuebunny/crossref_metadata_2025_split huggingface dataset:
Extra-articular techniques in anterior cruciate ligament reconstruction
Authors: Dodds A. L. , Gupte C. M. , Neyret P. , Williams A. M. , Amis A. A. 
Published: November 2011

This annotation considers the place of extra-articular reconstruction in the treatment of anterior cruciate ligament (ACL) deficiency. Extra-articular reconstruction has been employed over the last century to address ACL deficiency. However, the technique has not gained favour, primarily due to residual instability and the subsequent development of degenerative changes in the lateral compartment of the knee. Thus intra-articular reconstruction has become the technique of choice. However, intra-articular reconstruction does not restore normal knee kinematics. Some authors have recommended extra-articular reconstruction in conjunction with an intra-articular technique.The anatomy and biomechanics of the anterolateral structures of the knee remain largely undetermined. Further studies to establish the structure and function of the anterolateral structures may lead to more anatomical extra-articular reconstruction techniques that supplement intra-articular reconstruction. This might reduce residual pivot shift after an intra-articular reconstruction and thus improve the post-operative kinematics of the knee.
The influenza virus PB1-F2 protein has interferon antagonistic activity
Authors: Dudek Sabine E. , Wixler Ludmilla , Nordhoff Carolin , Nordmann Alexandra , Anhlan Darisuren , Wixler Viktor , Ludwig Stephan 
Published: November 2011

Abstract
PB1-F2 is a nonstructural protein of influenza viruses encoded by the PB1 gene segment from a +1 open reading frame. It has been shown that PB1-F2 contributes to viral pathogenicity, although the underlying mechanisms are still unclear. Induction of type I interferon (IFN) and the innate immune response are the first line of defense against viral infection. Here we show that influenza A viruses (IAVs) lacking the PB1-F2 protein induce an enhanced expression of IFN-β and IFN-stimulated genes in infected epithelial cells. Studying molecular mechanisms underlying the PB1-F2-mediated IFN antagonistic activity showed that PB1-F2 interferes with the RIG-I/MAVS protein complex thereby inhibiting the activation of the downstream transcription factor IFN regulatory factor 3. These findings were also reflected in in vivo studies demonstrating that infection with PR8 wild-type (wt) virus resulted in higher lung titers and a more severe onset of disease compared with infection with its PB1-F2-deficient counterpart. Accordingly, a much more pronounced infiltration of lungs with immune cells was detected in mice infected with the PB1-F2 wt virus. In summary, we demonstrate that the PB1-F2 protein of IAVs exhibits a type I IFN-antagonistic function by interfering with the RIG-I/MAVS complex, which contributes to an enhanced pathogenicity in vivo.
S-Glucuronidation of 7-mercapto-4-methylcoumarin by human UDP glycosyltransferases in genetically engineered fission yeast cells
Authors: Buchheit Daniela , Schmitt Ellen I. , Bischoff Daniel , Ebner Thomas , Bureik Matthias 
Published: November 2011

Abstract
Human UDP glycosyltransferases (UGTs) play an important role in xenobiotic detoxification. They increase the solubility of their substrates by adding a sugar moiety (such as glucuronic acid) to different functional entities (such as hydroxyl groups). The aim of this study was to investigate how glucuronidation of a standard substrate is affected by a change of the hetero­atom at the conjugation site. For this purpose, we compared the in vitro glucuronidation rates of 4-methylumbelliferone and 7-mercapto-4-methylcoumarin, respectively. Human liver microsomes catalyzed the S-glucuronidation of 7-mercapto-4-­methylcoumarin almost as efficient as the O-glucuronidation of 4-methylumbelliferone. When testing isoenzyme specificity by whole cell biotransformation with fission yeast strains that recombinantly express all 19 human members of the UGT1 and UGT2 families, it was found that 13 isoenzymes were able to glucuronidate 7-mercapto-4-methylcoumarin, with five of them being specific for this substrate and the other eight also converting 4-methylumbelliferone under these conditions. The remaining six UGTs did not accept either substrate. Out of the eight isoenzymes that glucuronidated both substrates, four catalyzed both reactions approximately to the same extent, while three displayed higher conversion rates towards 4-methylumbelliferone and one preferred 7-mercapto-4-methylcoumarin. These data suggest that 7-mercapto-4-methylcoumarin is a convenient new standard substrate for monitoring S-glucuronidation.
Measuring the Impact of Anti-SLAPP Legislation on Monitoring and Enforcement
Authors: Ashenmiller Bevin , Norman Catherine Shelley 
Published: November 2011

Abstract
We examine changes in environmental monitoring and enforcement activity in the presence of state legislation prohibiting Strategic Lawsuits Against Public Participation (anti-SLAPP laws). Using data on the Clean Air Act from the Environmental Protection Agency’s ECHO database, we find evidence that state inspections increase by almost 50% after a state passes anti-SLAPP legislation. In addition, we find strong evidence that the ratio of findings of noncompliance to inspections more than doubles in the presence of anti-SLAPP legislation.
Dialysate Sodium Concentration and the Association with Interdialytic Weight Gain, Hospitalization, and Mortality
Authors: Hecking Manfred , Karaboyas Angelo , Saran Rajiv , Sen Ananda , Inaba Masaaki , Rayner Hugh , Hörl Walter H. , Pisoni Ronald L. , Robinson Bruce M. , Sunder-Plassmann Gere , Port Friedrich K. 
Published: November 2011

Summary

Background and objectives
Recommendations to decrease the dialysate sodium (DNa) prescription demand analyses of patient outcomes. We analyzed morbidity and mortality at various levels of DNa, simultaneously accounting for interdialytic weight gain (IDWG) and for the mortality risk associated with lower predialysis serum sodium (SNa) levels.

Design, setting, participants, & measurements
We used multiply-adjusted linear mixed models to evaluate the magnitude of IDWG and Cox proportional hazards models to assess hospitalizations and deaths in 29,593 patients from the Dialysis Outcomes and Practice Patterns Study with baseline DNa and SNa as predictors, categorized according to lowest to highest levels.

Results
IDWG increased with higher DNa across all SNa categories, by 0.17% of body weight per 2 mEq/L higher DNa; however, higher DNa was not associated with higher mortality in a fully adjusted model (also adjusted for SNa; hazard ratio [HR]=0.98 per 2 mEq/L higher DNa, 95% confidence interval [CI] 0.95–1.02). Instead, higher DNa was associated with lower hospitalization risk (HR=0.97 per 2 mEq/L higher DNa, 95% CI 0.95–1.00, P=0.04). Additional adjustments for IDWG did not change these results. In sensitivity analyses restricted to study facilities, in which 90%–100% of patients have the same DNa (56%), the adjusted HR for mortality was 0.88 per 2 mEq/L higher DNa (95% CI 0.83–0.94). These analyses represented a pseudo-randomized experiment in which the association between DNa and mortality is unlikely to have been confounded by indication.

Conclusions
In the absence of randomized prospective studies, the benefit of reducing IDWG by decreasing DNa prescriptions should be carefully weighed against an increased risk for adverse outcomes.
Early Skeletal and Biochemical Alterations in Pediatric Chronic Kidney Disease
Authors: Wesseling-Perry Katherine , Pereira Renata C. , Tseng Chi-Hong , Elashoff Robert , Zaritsky Joshua J. , Yadin Ora , Sahney Shobha , Gales Barbara , Jüppner Harald , Salusky Isidro B. 
Published: November 2011

Summary

Background and objectives
The relationship between parathyroid hormone, fibroblast growth factor 23 (FGF-23), and indices of bone turnover and mineralization in children with early CKD is unknown; thus, this study characterizes the features of renal osteodystrophy and their relationship to biochemical markers of mineral metabolism.

Design, setting, participants, & measurements
Fifty-two patients 2–21 years of age with predialysis CKD underwent tetracycline-labeled bone biopsy. Anthropomorphic measurements and biochemical values were obtained at the time of biopsy.

Results
Serum phosphorus levels were increased in 4% of patients with stage 3 CKD and 43% of those with stage 4/5 CKD. Parathyroid hormone concentrations were elevated in 36% of patients with stage 2, 71% with stage 3, and 93% with stage 4/5 CKD, whereas FGF-23 values were elevated in 81% of all patients, regardless of CKD stage. Bone turnover was normal in all patients with stage 2, but was increased in 13% with stage 3 and 29% with stage 4/5 CKD. Defective mineralization was present in 29% of patients with stage 2, 42% with stage 3, and 79% with stage 4/5 CKD. Defective skeletal mineralization was associated with lower serum calcium levels and increased parathyroid hormone concentrations.

Conclusions
Elevated circulating FGF-23 levels and defects in skeletal mineralization early in the course of CKD suggest that factors other than the traditional markers of mineral deficiency play a crucial role in the development of renal bone disease.
Nonaudit Services and Independence in Appearance: Decision Context Matters
Authors: Church Bryan K. , Zhang Ping 
Published: November 2011

ABSTRACT
This paper reports the results of two experiments designed to examine users' assessment of the provision of nonaudit services (NAS) on auditor independence. By design, each experiment includes a different decision context. In the first experiment, users witness a large decline in asset value and decide whether to sue the auditor in an effort to recoup losses (as often occurs with accounting scandals). In the second experiment, users assess asset value, which offers a more mundane context. We contend that decision context influences users' motives, such that the auditor's provision of NAS is interpreted opportunistically. Indeed, we find that decision context dramatically affects users' perceptions. Our findings have implications for regulators, who face the daunting challenge of mandating rules/laws to ensure auditor independence. The task becomes more difficult when users' assessment of auditor independence is malleable, varying across decision contexts.
Organizational Error Climate and Auditors' Predispositions toward Handling Errors
Authors: Gronewold Ulfert , Donle Michaela 
Published: November 2011

ABSTRACT
Handling their own errors effectively is important for auditors to assure audit quality. Similarly, how auditors deal with their clients' errors may affect clients' cooperativeness, which is a prerequisite for conducting audits effectively and efficiently. Auditors' predispositions will likely influence how they actually approach errors. We introduce the constructs of (and develop measures for) the error climate of audit organizations and auditors' predispositions toward handling their own errors and client errors and relate them in a theoretical model. Empirical results from a sample of 284 external, internal, and public sector auditors support that an audit organization's error climate positively influences auditors' predisposition toward handling their own errors, which, in turn, positively influences their predisposition toward handling client errors. These results imply that an appropriately shaped error climate may serve as a “soft” management control mechanism by fostering predispositions toward functional error handling behaviors. We discuss implications for research and practice.
Data Availability: Contact the first author.
The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments
Authors: Hatfield Richard C. , Jackson Scott B. , Vandervelde Scott D. 
Published: November 2011

ABSTRACT
This study draws upon research on escalation of commitment, motivated reasoning, and prior involvement to formulate hypotheses about the effects of prior auditor involvement and client pressure on the magnitude of proposed audit adjustments. Consistent with theory, our experimental results reveal that auditors who have no involvement in waiving a prior period audit adjustment propose current period audit adjustments that are significantly larger than auditors who have involvement in waiving a prior period audit adjustment. Further, we find that client pressure significantly reduces the magnitude of proposed audit adjustments, although the effect of client pressure does not vary across levels of prior involvement. This suggests that client pressure continues to exert a meaningful influence on auditor judgments in the post-SOX environment.
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
Authors: Prawitt Douglas F. , Sharp Nathan Y. , Wood David A. 
Published: November 2011

ABSTRACT
Consistent with guidelines from external auditing standards, experimental and survey research suggests that an internal audit function (IAF) can contribute in ways that lead to decreased external audit fees; however, research using archival methodologies generally finds either no relation or a positive relation between proxies for IAF contribution and external audit fees. In this paper, we provide new evidence using a unique and previously unavailable data set to develop archival proxies of internal audit contribution. We find that archival proxies for the contribution of internal audit based on Statement of Audited Standards (SAS) No. 65 are associated with lower unexpected external audit fees. We show that proxies used in prior archival studies are limited in their ability to capture the IAF's potential contribution to external auditing, and suggest that the lack of high-quality proxies could help explain the divergent findings of experimental and survey-based studies in relation to archival studies in this area. In addition, our results suggest that fee reductions are associated with the direct assistance of, but not with reliance on, work previously performed by the internal auditor. Overall, our results provide evidence consistent with external auditing standards and with results from prior experimental and survey studies suggesting that IAFs can indeed contribute in ways that lead to lower external audit fees.
Data Availability: Contact the authors. Data provided by the Institute of Internal Auditors are subject to restrictions.
Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence
Authors: Bailey Charles D. , Daily Cynthia M. , Phillips Thomas J. 
Published: November 2011

ABSTRACT
Dispositional Need for Closure (DNFC; Webster and Kruglanski 1994) concerns the propensity to seek and process information before reaching a judgment. Psychology researchers have demonstrated consistent effects on hypothesis generation and confidence in lay-judgment settings. Although psychology literature, in a validation sample, identifies accounting students as a group high in DNFC, we find professional auditors significantly lower in DNFC than reported in their sample of accounting students, and progressively lower in DNFC at higher professional ranks. Yet, substantial variance in this critical characteristic persists even at higher ranks, to potentially affect judgment. Since findings concerning lay decision makers are not always applicable to accounting professionals, we investigate the effects of DNFC on the hypothesis generation and confidence of experienced auditors. Auditors higher in DNFC generate fewer, lower-quality hypotheses, yet express greater confidence in their hypothesis set. Broader implications are discussed.
Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet
Authors: Robertson Jesse C. , Stefaniak Chad M. , Curtis Mary B. 
Published: November 2011

ABSTRACT
We investigate the effects of auditor-wrongdoer reputations for performance and likeability on fellow auditors' intentions to take action in response to a questionable audit act. We also use this context to explore auditor selection of reporting outlets, when they do choose to take action. In an experiment with 181 auditors, main effects suggest that likeability reputation is a significant determinant of intention to take action, while performance reputation is marginally significant. As expected, interaction results indicate that auditors have the greatest intention to take action against less likeable, poor performers. Contrary to expectations, intention to take action against a more likeable, good performer is no lower than the mixed conditions. Thus, the influence of the two dimensions of reputation is complex. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors' reporting channel preferences.
Data Availability: Data are available from the first author upon request.
The Courts' Role as a Backstop in the Battle against Tax Complexity
Authors: Morris Donald , Qiao Pingjing 
Published: November 2011

ABSTRACT
Though tax complexity is a frequent topic of debate, the difficulty of defining or measuring what is meant by complexity is a stumbling block to tax simplification. Most measures of tax complexity are indirect or anecdotal. One dimension of tax complexity is addressed by the courts at an operational level—the final decision on the meaning of key words in a tax controversy. Faced with a word whose meaning is unfamiliar, unclear, or ambiguous, but critical to a tax dispute, the result may be a fork in the road. Is the term defined by statute, is it a term of art, or is it an ordinary English word? After exploring the courts' stated reliance on dictionaries in appropriate circumstances, the paper presents over 200 examples drawn from tax case law. Based on the courts' apparently increasing role as final arbiter of meaning in tax disputes, we suggest a general approach for slowing the pace of tax complexity.
Vacation Homes and Residential Interest Deductions: An Outdated Statute and Conflicting Interpretations Create Confusion (and Planning Opportunities)
Authors: Everett John O. , Duncan William A. , Peffley Wendy 
Published: November 2011

Tax benefits have been the key in making vacation homes affordable for many taxpayers. In some cases these benefits have been augmented by an inconsistency in allocation methods used to determine allowable expenses for vacation homes under Section 280A. The U.S. Tax Court created this inconsistency years ago with its decision in Bolton, 77 TC 104 (1981), where the Court approved an allocation method that was contrary to IRS guidance. Although most analyses since this decision have focused on how the Bolton decision permits a taxpayer to increase total deductions related to a rental property when the Section 280A limits apply, there is another aspect to the allocation controversy that has not received as much attention. Specifically, the possible loss of the personal deduction for residential interest when the property does not qualify as a second home may create unexpected tax consequences, where the best tax-planning advice may be to encourage the taxpayer to use the vacation home for more personal days.
This article provides a brief review of the basic Sec. 280A rules for vacation rental homes and closely examines the tax effects of conflicting statutory, administrative, and judicial guidance on the treatment of interest and taxes related to such a property. As demonstrated by three scenarios, the inconsistent treatments may provide an opportunity for owners of vacation homes to “game” the system for maximum tax benefit near the end of a tax year. As a consequence of Congress's failure to update Sec. 280A following the 1986 changes on interest deductions, such gaming of the system may be accomplished without confronting change of accounting method issues.
Tenure Buyouts: The Case for Capital Gains Treatment
Authors: Everett John O. , Raabe William A. , Gentile Julie 
Published: November 2011

In the increasingly common case where a faculty member accepts a buyout of tenure rights toward the end of his or her career, an interesting tax question arises. Does the relinquishment of tenure involve a “sale or exchange” of a capital asset, qualifying for long-term capital gains treatment? Or should the transaction be viewed as one generating ordinary income to “replace” normal compensation that would otherwise be received in the future?
Tax Court dicta indicate that the compensation received should be reported as ordinary gross income. But statutory and judicial law effective since the Tax Court decision support an interpretation that some portion of the benefits constitute a payment for a property right, triggering capital gain treatment, a much more taxpayer-friendly result.
An analogy to the capital gain result may be found elsewhere in the Code, suggesting the authors' position that the tenure buyout represents at least in part the payment for the exchange of an asset.
Criminal Investigations of Taxpayer Fraud
Authors: Nichols Nancy B. , Richardson Robert C. 
Published: November 2011

Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes.
This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.
Molecular characterization of an h-type thioredoxin gene from grape
Authors: Japelaghi Reza , Haddad Raheem , Garoosi Ghasem-Ali 
Published: November 2011

Abstract
Thioredoxins (Trxs), as small ubiquitous proteins, participate in dithiol-disulfide exchange reactions. In contrast to other organisms, plants have a complex family of Trxs, which contains seven different Trx types: f, h, m, o, x, y, and z. The h-type Trx consists of multiple forms that are involved in different processes. A full-length cDNA coding for a Trx h, designated VvTrx h2, was isolated and cloned from grape (Vitis vinifera L. cv. White Seedless) berry tissue by RT-PCR technique. Nucleotide sequence analysis revealed 561 nucleotides in length encoded for a protein of 114 amino acid residues. The deduced polypeptide sequence harbors a typical catalytic site, WCGPC and its calculated molecular mass and its predicted isoelectric point are 12.79 and 5.06 kDa, respectively. The threedimensional modeling and docking studies allow for the proposal that VvTrx h2 could be reduced by a NADP-thioredoxin reductase rather than glutaredoxin, as shown for its ortholog from Arabidopsis. The deduced amino acid sequence showed a high degree of similarity to Trx h isoforms from other sources. Phylogenetic studies indicated that VvTrx h2 gene is related to h-type Trx subgroup I. Semi-quantitative RT-PCR analysis revealed that the VvTrx h2 gene was expressed in all plant tissues at different developmental stages.