bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of aspirin and low-molecular-weight heparin on venous thromboembolism after hip replacement
Authors: Jameson S. S. , Charman S. C. , Gregg P. J. , Reed M. R. , van der Meulen J. H. 
Published: November 2011

We compared thromboembolic events, major haemorrhage and death after total hip replacement in patients receiving either aspirin or low-molecular-weight heparin (LMWH). We analysed data from the National Joint Registry for England and Wales linked to an administrative database of hospital admissions in the English National Health Service. A total of 108 584 patients operated on between April 2003 and September 2008 were included and followed up for 90 days. Multivariable risk modelling and propensity score matching were used to estimate odds ratios (OR) adjusted for baseline risk factors. An OR < 1 indicates that rates are lower with LMWH than with aspirin. In all, 21.1% of patients were prescribed aspirin and 78.9% LMWH. Without adjustment, we found no statistically significant differences. The rate of pulmonary embolism was 0.68% in both groups and 90-day mortality was 0.65% with aspirin and 0.61% with LMWH (OR 0.93; 95% CI 0.77 to 1.11). With risk adjustment, the difference in mortality increased (OR 0.84; 95% CI 0.69 to 1.01). With propensity score matching the mortality difference increased even further to 0.65% with aspirin and 0.51% with LMWH (OR 0.77; 95% CI 0.61 to 0.98). These results should be considered when the conflicting recommendations of existing guidelines for thromboprophylaxis after hip replacement are being addressed.
Heterotopic ossification after total ankle arthroplasty
Authors: Choi W. J. , Lee J. W. 
Published: November 2011

We evaluated the incidence of heterotopic ossification following total ankle replacement to determine whether the degree of ossification was associated with the clinical outcome. We evaluated 90 ankles in 81 consecutive patients who underwent total ankle replacement, and heterotopic ossification was assessed according to proportional involvement of the ankle joint. Correlation analysis was used to investigate the association between heterotopic ossification and outcome.No significant association was found between the formation of heterotopic ossification and the clinical outcome. The degree of heterotopic ossification in the posterior ankle joint was not significantly correlated with posterior ankle pain (p = 0.929), the American Orthopaedic Foot and Ankle Society score (p = 0.454) or range of movement (p = 0.283).This study indicates that caution should be observed in attributing symptoms and functional limitation to the presence of heterotopic ossification in the posterior ankle joint when considering excision of heterotopic bone after total ankle replacement.
A Study of Physician Recommendations for Reversible Contraceptive Methods Using Standardized Patients
Authors: Dehlendorf Christine , Grumbach Kevin , Vittinghoff Eric , Ruskin Rachel , Steinauer Jody 
Published: November 2011

CONTEXT: Health care providers may influence patients’ choice of contraceptive method, yet little is known about the recommendations they make to their patients.
METHODS: In 2007–2008, a total of 468 physicians at four family medicine and obstetrics and gynecology meetings were randomly assigned to view one of 18 videos of a patient seeking contraceptive advice; the patients were standardized for most relevant behaviors and characteristics, but differed by race and ethnicity, socioeconomic status and gynecologic history. Participants provided their demographic and practice characteristics and completed a survey about their contraceptive recommendations for the patient. Multivariate logistic regression analyses were conducted to identify associations between physician characteristics and recommendations for specific contraceptive methods.
RESULTS: The most frequently recommended methods were the pill (89%) and ring (80%), followed by the levonor‐gestrel IUD (64%), patch (56%), injectable (49%) and copper IUD (45%). Oral contraceptives were more likely to be recommended by private practice physicians than by academic physicians (odds ratio, 2.9). Recommendations for the ring were less common among family physicians and those 56 or older than among obstetrician‐gynecologists and those 35 or younger (0.6 and 0.3, respectively), and more common among physicians in private practice than among those in academia (2.4). The patch and injectable were more commonly recommended by family physicians than by obstetrician‐gynecologists (2.6 and 2.5, respectively). Both IUD types were recommended less often by physicians 36 or older than by younger ones (0.2–0.5).
DISCUSSION: The advice women receive about contraception may vary according to the characteristics of their provider. Research on the reasons for these differences is needed.
Somatotropic gene response to recombinant growth hormone treatment in buffalo leucocytes
Authors: Castigliego Lorenzo , Li Xiao-Ning , Armani Andrea , Razzano Maria , Mazzi Marco , Rosati Remo , Gianfaldoni Daniela , Guidi Alessandra 
Published: November 2011

AbstractThe use of recombinant bovine growth hormone (rbGH) to increase milk yield in cows is banned in some countries. In others, where it is authorised, it has triggered harsh debates on labelling of dairy products. If many studies have been performed on bovines, there is a lack of information on buffaloes, which are sometimes treated with rbGH and re­present an important economical resource for dairy products in some countries. Analytical methods with legal value for surveillance of rbGH treatments do not yet exist. Research on gene expression biomarkers is one of the most promising approaches to this purpose. For this reason, we treated five buffaloes for 10 weeks with a sustained-release formulation of rbGH and analysed the response of 20 somatotropic axis genes in leucocytes by real-time polymerase chain reaction. Overall changes in gene expression levels were of low magnitude and sometimes affected by the ‘time’ factor. Only theIGFBP-1gene showed a significant under-expression (about two-fold;p<0.001) in treated animals. Taken together, these results give evidence that expression analysis of the somatotropic axis genes in leuco­cytes is little helpful for discrimination of rbGH-treated buffaloes, but do not exclude that another array of genes could provide useful patterns of variation.
Expression pattern of cathepsin W isoforms in peripheral blood and gastroesophageal mucosa of patients with gastroesophageal reflux disease
Authors: Raab Anne-Kathrin , Mönkemüller Klaus , Kandulski Arne , Weber Ekkehard , Malfertheiner Peter , Wex Thomas 
Published: November 2011

Abstract
Cathepsin W is exclusively expressed in immune cells, and a novel isoform was identified previously. To characterize the expression pattern of the wildtype and isoform Ins10, specific polymerase chain reaction assays were generated and used to study respective transcript levels in peripheral blood cells and gastric biopsies in healthy subjects. The wildtype-encoding transcript levels were 3- and 9-fold higher in mucosal samples and peripheral immune cells, respectively (p<0.05). The predominant expression of wildtype form by infiltrating immune cells was confirmed in 116 patients with gastroesophageal reflux disease and 27 reflux-negative individuals demonstrating that cathepsin W expression is not altered in this disease.
Cloning, expression, characterization and inhibition studies on trypanothione synthetase, a drug target enzyme, from Leishmania donovani
Authors: Saudagar Prakash , Dubey Vikash Kumar 
Published: November 2011

Abstract
Trypanothione synthetase, a validated drug target, synthesizes trypanothione from glutathione and spermidine. Here we report the gene cloning, expression, characterization and inhibition studies of trypanothione synthetase from Leishmania donovani (LdTryS). The purified recombinant LdTryS enzyme obeyed Michaelis-Menten kinetics. High substrate inhibition was observed with glutathione (Km=33.24 μm, kcat=1.3 s-1, Ki=866 μm). The enzyme shows simple hyperbolic kinetics with fixed glutathione concentration and with other substrates limiting Km values for Mg. ATP and spermidine of 14.2 μm and 139.6 μm, respectively. LdTryS was also screened for inhibitors. Tomatine, conessine, uvaol and betulin were identified as inhibitors of the enzyme and were tested for leishmanicidal activity. Finally, the effect of LdTryS inhibitors on redox homeostasis of the parasite gives a broader picture of their action against leishmaniasis.
Understanding bullying among younger prisoners: recent research and introducing the Multifactor Model of Bullying in Secure Settings
Authors: Ireland Jane L. 
Published: November 2011

Abstract
The current paper explores bullying among prisoners, with a focus on younger samples. It notes some key findings from the recent literature and how this can be applied to understand intra-group aggression. The paper will focus on what are felt to be key recent developments, highlighting how models of aggression can apply to prisoner samples; how juveniles are less likely to appear in victim groups than older adolescents and adults; the role played by the emotion of fear; and an increased role for attitudes. The paper will then present a revised version of a model used to explain the bullying that occurs in secure settings, one which emphasises in more detail a role for emotion and attitudes. The paper will introduce this revised model for the first time and conclude by noting the importance of developing such models to aid our understanding of prison bullying.
A Test of Deterrents to Insider Trading Using Importance Ratings
Authors: Beams Joseph D. , Belski William H. , Briggs John W. 
Published: November 2011

ABSTRACT: The corporate scandals of 2002 led to criminal indictments of numerous executives and other employees. Legislators have increased the severity of penalties for white-collar crimes in an effort to deter such crimes; however, much previous academic research has suggested that increasing the severity of penalties does not deter criminal activity.
This study asks subjects to rate which factors would most affect their decision to trade or not trade based on insider information. The results indicate that severity of penalties is the most important factor that subjects consider when faced with the decision to use insider information. Subjects rated the case-specific variables of severity of penalties, likelihood of getting caught, and expected gain as significantly more important than the subject-specific variables of guilt, social stigma, cynicism, and fairness of the insider-trading laws. The differentiation between case- and subject-specific variables is used to help explain some of the varying results of past studies. Additionally, differences in attitudes pre- and post-Enron and differences between genders are also found.
Leveraging Organizational Knowledge through Electronic Knowledge Repositories in Public Accounting Firms: An Empirical Investigation
Authors: Lin Hui , Fan Weiguo 
Published: November 2011

ABSTRACT
We investigate one of the most widely used knowledge management tools in public accounting firms, electronic knowledge repositories (EKRs), using a research model theoretically grounded in the expectation-confirmation theory (ECT). The research model was tested with survey data collected from 230 employees from four large public accounting firms. The results indicate that perceived usefulness and subjective norms exhibit a sustained positive influence on individuals' EKR behavioral intention, while individual satisfaction has no significant impact on EKR behavioral intention. The supplementary group analyses on firm type, individual experience level, and individual usage level reveal that individual and firm characteristics affect individual EKR usage intention. We contribute to knowledge management research by being one of the first studies to explore the use of EKRs in public accounting firms. The results offer insights on the factors that impact individuals' attitude and intention to use EKRs, and elucidate how firms can leverage EKRs to promote knowledge reuse and retention.
Data Availability: Data may be requested from Professor Lin.
Does the Arrangement of Audit Evidence According to Causal Connections Make Auditors More Susceptible to Memory Conjunction Errors?
Authors: Grossman Amanda M. , Welker Robert B. 
Published: November 2011

ABSTRACT
Although prior research has shown that arranging working paper evidence according to causality can improve auditor judgment, the present study proposes that causal arrangements may elicit certain ill-effects on auditor memory and thus undermine auditor judgment. Specifically, causal arrangements of evidence may heighten auditors' vulnerability to memory conjunction errors (MCEs), wherein auditors misattribute one client's evidence to another client. In an experiment, auditors provided going concern judgments for two companies, whose evidence was causally, traditionally, or randomly arranged. Their recognition accuracy of whether previously evaluated or new (conjunction) evidence items were included in original company evidence sets provided an indication of proneness to MCEs. The results indicate that auditors are more prone to MCEs when evidence is presented in a causal as opposed to either a traditional or random arrangement.
Data Availability: Confidentiality agreements with participants, written with the assistance of the university's human subjects committee, prevent the sharing of data with others.
The Influence of Corporate Governance Ratings on Buy-Side Analysts' Earnings Forecast Certainty: Evidence from the United States and the United Kingdom (Retracted)
Authors: Asare Kwadwo N. , Abdolmohammadi Mohammad J. , Hunton James E. 
Published: November 2011

ABSTRACT
The current study investigates how corporate governance ratings affect the certainty of buy-side analysts' earnings forecasts. Nineteen financial analysts from the United States (U.S.) and 17 from the United Kingdom (U.K.) participated in a 1 × 2 (corporate governance ratings: below or above industry average) within-participant experiment. We find that, on average, analysts exhibit more certainty in their range forecasts when the corporate governance rating is above average, relative to below average. We also observe a significant interaction between the corporate governance ratings and country, indicating that U.K. analysts exhibit stronger responses to a below average rating than U.S. analysts, while responses to an above average rating are not significantly different between the two countries. These results suggest a need to investigate cultural or other factors that can impede the seamless integration of national capital markets into a unified global financial network.
Data Availability: Available upon request.
Distributive Justice, Promotion Instrumentality, and Turnover Intentions in Public Accounting Firms
Authors: Parker Robert J. , Nouri Hossein , Hayes Andrew F. 
Published: November 2011

ABSTRACT
This study investigates turnover intentions in public accounting firms using organizational justice. In the proposed theoretical model, the key construct is promotion instrumentality, the belief that the organization rewards strong employee performance with promotions. Employee perceptions of distributive justice influence promotion instrumentality, which, in turn, influences turnover intentions. Further, the relation between instrumentality and turnover is moderated by job performance. When instrumentality is low, employees with high job performance are more likely to leave the firm. To investigate the theoretical model, a survey was administered to auditors in several public accounting firms. Statistical results support the model.
U.S.-Listed Foreign Firms' Non-GAAP Financial Performance Disclosure Behavior
Authors: Epping Lori L , Wilder W. Mark 
Published: November 2011

ABSTRACT
The purpose of this study is to observe the extent to which U.S.-listed foreign firms report non-GAAP financial performance measures and to compare the characteristics of these disclosures to those of U.S. firms. Using a matched-sample design, this research compares U.S.-listed foreign firm and U.S. firm non-GAAP disclosure frequency, non-GAAP disclosure adjustment characteristics, and reconciliation quality. Tests of the hypotheses indicate similar disclosure frequencies for U.S. firms and U.S.-listed foreign firms. Analyses of non-GAAP disclosure and adjustment characteristics provide evidence consistent with the interpretation that U.S. firms engage in aggressive non-GAAP reporting behaviors (reporting income-increasing adjustments and adjusting GAAP numbers with a greater magnitude and with a higher number of adjustments) equally or more so than U.S.-listed foreign firms. However, the quality of U.S. firm reconciliations to U.S. GAAP is equal to or greater than that of U.S.-listed foreign firms.
Capricious Application of the Law: IRS Disregard of Revenue Rulings
Authors: Porcano Thomas M. , Porcano Jennifer L. 
Published: November 2011

The Internal Revenue Service (IRS) publishes Treasury Regulations and revenue rulings, in part, to ease compliance problems for taxpayers by providing the IRS's interpretation of (and position on) tax law. The general public should be able to rely on these pronouncements when engaging in tax-planning and/or tax-compliance activities. As such, the IRS should consistently follow them. If the IRS takes a position contrary to these pronouncements and/or disregards them in pursuing an issue, then increased confusion results. In several instances, the IRS has chosen to ignore its revenue rulings or to consider them wrong even though the rulings continue to be in full force.
This article identifies situations where the IRS has chosen to disregard its revenue rulings. The historical aspect of each situation where the IRS disregarded its revenue rulings is presented, along with the courts' responses to this action. Implications and conclusions of the IRS's actions are discussed.
The Impact of Section 7491 on Requirements for Timely Filing Tax Returns
Authors: Staley A. Blair , Williamson Donald T. 
Published: November 2011

Section 7502 of the Internal Revenue Code (“I.R.C.”) provides that a timely filed tax return or other document will be considered received by the Internal Revenue Service (IRS) when mailed. Courts differ on whether I.R.C. § 7502 precludes a taxpayer from presenting credible evidence other than a physical postmark to establish when and if a tax return was timely filed.
The article traces the development of the law interpreting when a tax return is considered “filed” and what evidence must be presented to prove that filing. It finds that the enactment of I.R.C. § 7491 in 1998, which shifts the burden of proof to the IRS under certain circumstances, does not resolve the issue of what evidence establishes filing. Under I.R.C. § 7491, the taxpayer must first present “credible evidence” of timely filing before the burden of proof shifts to the IRS. The issue remains unresolved whether the I.R.C. § 7502 mailbox rule is the only means for proving the timely filing of a tax return.
The Application of Sections 704(c)(1)(B) and 737 after an Assets-Over Partnership Merger: An Analysis of Revenue Ruling 2004-43
Authors: Orbach Kenneth N. 
Published: November 2011

The Internal Revenue Service has held in Revenue Ruling 2004-43 as follows:
1. In an assets-over merger of partnerships both Section 704(c)(1)(B) and Section 737(b) net precontribution gain take into account newly created Section 704(c) layers for property contributed by a terminating partnership. However, the premerger Section 704(c) layers attributable to the terminating partnership do not restart their seven-year clock.
2. In an assets-over merger neither Section 704(c)(1)(B) nor Section 737(b) net precontribution gain takes into account newly created reverse Section 704(c) layers resulting from a revaluation of property in the continuing partnership.
The first holding arguably is inconsistent with the regulations, although it reflects good tax policy. The second holding, on the other hand, is consistent with the regulations but reflects questionable policy. This article analyzes the ruling and recommends changes to the regulations that would provide clear support for the ruling's first holding and overrule the second holding.
Can Other Religions Boldly Go Where Only Scientology Has Gone Before?: A Relatively New Church Pioneers a Tax Break for Religious Education
Authors: Royalty Kent W. , Ross Dianna 
Published: November 2011

Members of the 50-year old Church of Scientology are currently enjoying a tax deduction for payments for religious training that other religions can perhaps only dream about. Scientologists are currently allowed a tax deduction for amounts spent for required religious training, whereas taxpayers of other religions have been denied attempts to deduct amounts spent on religious education. Startling to many, Scientologists were granted this deduction in a private IRS ruling, despite the Supreme Court holding that payments for Scientology auditing and training were not deductible as charitable contributions.
This article discusses:
• the conflict between the IRS and Scientology that resulted in the ability of Scientologists to deduct payments for “auditing and training” as charitable contributions,
• the frustrated attempts by members of other religions to gain comparable treatment,
• the Tax Court and the Supreme Court rulings on related issues, and
• the needed change to the relevant standard to accomplish more equitable treatment among taxpayers.
The Substantial Authority Conduct Standard for Undisclosed Tax Positions: Establishing the Weight Afforded Acceptable Authorities
Authors: Nash Claire Y. , Parker James 
Published: November 2011

ABSTRACT: The Internal Revenue Code (IRC) provides that tax return preparers who have taken undisclosed positions on tax returns must be able to demonstrate that they have met the “substantial authority” standard of conduct to avoid IRC §6694 preparer penalties. However, there is limited guidance regarding: (1) the weight to afford an authority in an analysis of the law, and (2) the level of confidence tax return preparers must have that a position taken will be upheld if challenged. In the absence of definitive guidance, tax return preparers are left to their own subjective determination regarding whether they have met the provisions of the conduct standard.
This article reviews the statutory conduct provisions and factors considered by the courts in determining the precedential value, or deference, to be afforded authorities acceptable under the Code. In this article, the authors show how an analysis of case law can be used when there is uncertainty regarding the weight to afford an authority available to support an undisclosed tax position.
Study of diamond film nucleation by ultrasonic seeding in different solutions
Authors: Varga Marián , Ižák Tibor , Kromka Alexander , Veselý Marian , Hruška Karel , Michalka Miroslav 
Published: November 2011

Abstract
In this study we have investigated diamond nucleation on Si substrates by ultrasonic seeding with different liquid solutions of Ultradispersed Detonation Diamond (UDD) powder in a mixture of metal nano- or microparticles (Ni, Co, Y). The influence of different solutions on nucleation efficiency was investigated. For highlighting nucleation centers and better evaluation of the nucleation process the nucleated samples were moved into a Microwave Plasma Enhanced Chemical Vapor Deposition (MW CVD) reactor and a ”short-time” (10 min), then followed by a ”long-time” (+1 hour), diamond deposition was performed. The morphology of samples was characterized by Scanning Electron Microscopy (SEM) and the chemical composition of grown diamond layer was investigated by Raman Spectroscopy. From the measurements we found out that microsized metal particles positively influenced nucleation and the uniformity of the deposited diamond thin film. The lowest surface roughness was achieved in the case of nanodiamond powder mixed with Co and Y metal powder. The influence of Ni, Co and Y to the nucleation and early growth stage are discussed.