bluuebunny/crossref_metadata_2025_split huggingface dataset:
Diffusion Instability and Tapering of Nickel Silicide Intrusions in Silicon Nanowires
Authors: Katsman Alex , Beregovsky Michael , Yaish Yuval E. 
Published: January 2012

ABSTRACTThermally activated axial intrusion of nickel silicides into the silicon nanowire (NW) from pre-patterned Ni reservoirs is used in formation of nickel silicide/silicon contacts in SiNW field effect transistors. This intrusion consists usually of different nickel silicide phases which grow simultaneously during thermal annealing (TA). The growth is often accompanied by local thickening and tapering of the NW, up to full disintegration of segments adjacent to the silicon. In the present work this process was investigated in SiNWs of 30-60 nm in diameters with pre-patterned Ni electrodes after a TA at 420-440°C and times up to 15 s. The process was analyzed in the framework of a model taking into account simultaneous formation of two silicide phases in the NW. Additional flux of atoms caused by the NW curvature gradients due to different radii of different silicides was taken into account as well. For a certain set of parameters thickening of the nickel-rich silicide intrusion and tapering of the monosilicide part of intrusion were obtained.
Is Earnings Quality Associated with Corporate Social Responsibility?
Authors: Kim Yongtae , Park Myung Seok , Wier Benson 
Published: January 2012

ABSTRACT
This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that exhibit corporate social responsibility (CSR) also behave in a responsible manner to constrain earnings management, thereby delivering more transparent and reliable financial information to investors as compared to firms that do not meet the same social criteria. We find that socially responsible firms are less likely (1) to manage earnings through discretionary accruals, (2) to manipulate real operating activities, and (3) to be the subject of SEC investigations, as evidenced by Accounting and Auditing Enforcement Releases against top executives. Our results are robust to (1) controlling for various incentives for CSR and earnings management, (2) considering various CSR dimensions and components, and (3) using alternative proxies for CSR and accruals quality. To the extent that we control for the potential effects of reputation and financial performance, our findings suggest that ethical concerns are likely to drive managers to produce high-quality financial reports.
Data Availability: Data used in this study are available from public sources identified in the study.
Commentary on Auditing High-Uncertainty Fair Value Estimates
Authors: Bell Timothy B. , Griffin Jeremy B. 
Published: January 2012

SUMMARY:
This commentary addresses challenges faced by standard-setters, preparers, users, and auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial reporting environment and the difficulty of obtaining reasonable assurance for fair value estimates with high levels of inherent measurement uncertainty. We then discuss some characteristics of an effective accountability framework for fair value accounting. We propose that additional disclosures of management's historical estimation accuracy and current levels of inherent measurement uncertainty, accompanied by changes in the audit process and auditors' communications to users, offer the most practical means to address concerns about the transparency and verifiability of high-uncertainty fair value estimates.
JEL Classifications: M42; M48.
“Research Opportunities in Auditing in the EU,” Revisited
Authors: Maijoor Steven , Vanstraelen Ann 
Published: January 2012

SUMMARY
This article presents a number of research opportunities in auditing in the EU that have come along with changes in the EU regulatory framework for financial reporting and auditing during the past decade. In doing so, we build on Schilder (1996), who raised a number of key research questions, and conclude that some of those questions remain unanswered and are still relevant today. At the same time, new opportunities arise in the changed EU landscape. We identify some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include: public oversight, audit market concentration, audit quality, audit firm ownership structures, audit firm operating structures, audit firm governance, and auditor liability. The research questions that we raise are of global interest, but the EU market provides some unique natural experimental settings to address these questions.
Globalization and Multinational Auditing: The Case of Gazprom and PwC in Russia
Authors: Alon Anna , Dwyer Peggy D. 
Published: January 2012

ABSTRACT
We examine the role of auditing in developing markets. Our purpose is to gain insight into social expectations for the audit function and the nature of the auditor/client relationship in Russia. Conceptually we rely on two related theoretical sources. First we draw on Giddens' theorizing with regard to the process of globalization. We also draw conceptual insight from sociologically informed research on the evolved institutional role of the multinational audit firms. Against that theoretical framework, we conduct a qualitative empirical analysis based on the case of the PricewaterhouseCoopers' audits of the Russian gas giant OAO Gazprom. Three controversial episodes were analyzed using accounts from the international media and the local, Russian-language, media. In general, the international media accounts express their expectations for auditing by reference to functionalist accounting and concepts, such as auditor objectivity, disclosure of related party transactions, and unrestricted audit scope. In contrast, local media accounts express expectations for auditing that are more generally nationalist. Local media accounts often focused on themes relating to Russian national prestige, treated the presence of non-arms-length transactions as unexceptional, and revealed perceptions that Western style auditing approaches may not be appropriate in the Russian context. We interpret the data in light of the theoretical framework, prior literature, and the contradictory expectations revealed in the analysis of media accounts. The study adds insight regarding the possibility of universal, global norms and standards for accounting and auditing.
Responding to the Leadership Needs of the Accounting Profession: A Module for Developing a Leadership Mindset in Accounting Students
Authors: Bloch Janel , Brewer Peter C. , Stout David E. 
Published: January 2012

ABSTRACT
Surveys of practitioners point to the importance of leadership skills in the accounting profession. However, leadership is not currently emphasized much within accounting curricula. Further, a review of the accounting education literature indicates a lack of instructional resources for accounting faculty desiring to help students develop leadership skills. As a result, accounting students may graduate without the mindset required to think of themselves as potential leaders. Therefore, there are opportunities to add value to accounting curricula by intervening in the area of leadership development. This article describes one such intervention that can be used as part of a comprehensive approach to leadership development. The primary goal of this three-week module is modest but important: to help instill a leadership mindset in accounting students. The class-tested module consists of targeted cases and supplementary readings covering six primary leadership topics. These topics were selected to build upon leadership material covered in a basic management course. While the module was used in undergraduate cost accounting, it (or a suitably reduced version of it) is appropriate for use in other accounting courses, particularly upper-level courses. This article offers implementation guidance and resources for the accounting instructor, including access to electronic files that can be used to teach the module. Assessment data from the students who recently completed this module indicate that they viewed the module as a beneficial learning experience.
Retinal Vascular Geometry Predicts Incident Renal Dysfunction in Young People With Type 1 Diabetes
Authors: Benitez-Aguirre Paul Z. , Sasongko Muhammad Bayu , Craig Maria E. , Jenkins Alicia J. , Cusumano Janine , Cheung Ning , Wong Tien Yin , Donaghue Kim C. 
Published: January 2012

OBJECTIVE
To examine the relationship between retinal vascular geometry parameters and development of incident renal dysfunction in young people with type 1 diabetes.

RESEARCH DESIGN AND METHODS
This was a prospective cohort study of 511 adolescents with type 1 diabetes of at least 2 years duration, with normal albumin excretion rate (AER) and no retinopathy at baseline while attending an Australian tertiary-care hospital. AER was quantified using three overnight, timed urine specimen collections and early renal dysfunction was defined as AER &gt;7.5 μg/min. Retinal vascular geometry (including length-to-diameter ratio [LDR] and simple tortuosity [ST]) was quantified from baseline retinal photographs. Generalized estimating equations were used to examine the relationship between incident renal dysfunction and baseline venular LDR and ST, adjusting for age, diabetes duration, glycated hemoglobin (A1C), blood pressure (BP), BMI, and cholesterol.

RESULTS
Diabetes duration at baseline was 4.8 (IQR 3.3–7.5) years. After a median 3.7 (2.3–5.7) years follow-up, 34% of participants developed incident renal dysfunction. In multivariate analysis, higher retinal venular LDR (odds ratio 1.7, 95% CI 1.2–2.4; quartile 4 vs. 1–3) and lower venular ST (1.6, 1.1–2.2; quartile 1 vs. 2–4) predicted incident renal dysfunction.

CONCLUSIONS
Retinal venular geometry independently predicted incident renal dysfunction in young people with type 1 diabetes. These noninvasive retinal measures may help to elucidate early mechanistic pathways for microvascular complications. Retinal venular geometry may be a useful tool to identify individuals at high risk of renal disease early in the course of diabetes.
Optical Coherence Tomography of Radiation Optic Neuropathy
Authors: Yousef Yacoub A. , Finger Paul T. 
Published: January 2012

BACKGROUND AND OBJECTIVE:
To quantitatively study morphologic optic disc and retinal changes in patients with radiation optic neuropathy (RON) using optical coherence tomography (OCT).

PATIENTS AND METHODS:
This study is a retrospective clinical case series of ten patients with acute RON. Each had been treated with palladium-103 ophthalmic plaque therapy for choroidal melanoma. OCT images were taken at the time of the initial RON diagnosis to measure cup depth, cup width, edema, vasculature diameter, and retinal thickness.

RESULTS:
All patients with acute RON showed optic disc edema, increased optic disc thickness, and decreased optic cup depth. The average papillary retinal thickness was 341.6 μm and the average optic cup depth was 168 μm. Retinal arteries showed a mean decrease in diameter of 32.5%. All patients with RON in the study showed a decrease in cumulative peripapillary retinal thickness.

CONCLUSION:
This study shows that RON manifests characteristic retinal and optic disc changes that can be evaluated quantitatively by OCT.
Tetracyclines Convert the Osteoclastic-Differentiation Pathway of Progenitor Cells To Produce Dendritic Cell-like Cells
Authors: Kinugawa Saya , Koide Masanori , Kobayashi Yasuhiro , Mizoguchi Toshihide , Ninomiya Tadashi , Muto Akinori , Kawahara Ichiro , Nakamura Midori , Yasuda Hisataka , Takahashi Naoyuki , Udagawa Nobuyuki 
Published: January 2012

AbstractTetracyclines, such as doxycycline and minocycline, are used to suppress the growth of bacteria in patients with inflammatory diseases. Tetracyclines have been shown to prevent bone loss, but the mechanism involved is unknown. Osteoclasts and dendritic cells (DCs) are derived from common progenitors, such as bone marrow-derived macrophages (BMMs). In this article, we show that tetracyclines convert the differentiation pathway, resulting in DC-like cells not osteoclasts. Doxycycline and minocycline inhibited the receptor activator of NF-κB ligand (RANKL)-induced osteoclastogenesis of BMMs, but they had no effects on cell growth and phagocytic activity. They influenced neither the proliferation nor the differentiation of bone-forming osteoblasts. Surprisingly, doxycycline and minocycline induced the expression of DC markers, CD11c and CD86, in BMMs in the presence of RANKL. STAT5 is involved in DC differentiation induced by GM-CSF. Midostaurin, a STAT5-signaling inhibitor, and an anti–GM-CSF–neutralizing Ab suppressed the differentiation induced by GM-CSF but not by tetracyclines. In vivo, the injection of tetracyclines into RANKL-injected mice and RANKL-transgenic mice suppressed RANKL-induced osteoclastogenesis and promoted the concomitant appearance of CD11c+ cells. These results suggested that tetracyclines prevent bone loss induced by local inflammation, including rheumatoid arthritis and periodontitis, through osteoclast–DC-like cell conversion.
B Lymphocytes Treated In Vitro with Antigen Coupled to Cholera Toxin B Subunit Induce Antigen-Specific Foxp3+ Regulatory T Cells and Protect against Experimental Autoimmune Encephalomyelitis
Authors: Sun Jia-Bin , Czerkinsky Cecil , Holmgren Jan 
Published: January 2012

Abstract
The ability of activated B cells to protect against various experimental autoimmune or allergic diseases makes them attractive for use in cell-based therapies. We describe an efficient way to generate B cells with strong suppressive functions by incubating naive B cells with a relevant Ag conjugated to cholera toxin B subunit (CTB). This allows most B cells, irrespective of BCR, to take up and present Ag and induces their expression of latency-associated polypeptide (LAP)/TGF-β and after adoptive transfer also their production of IL-10. With OVA as model Ag, when naive T cells were cocultured in vitro with B cells pretreated with OVA conjugated to CTB (OVA/CTB) Ag-specific CD4+ Foxp3 regulatory T (Treg) cells increased &gt;50-fold. These cells effectively suppressed CD25−CD4+ effector T (Teff) cells in secondary cultures. Adoptive transfer of OVA/CTB-treated B cells to mice subsequently immunized with OVA in CFA induced increase in Foxp3 Treg cells together with suppression and depletion of Teff cells. Likewise, adoptive transfer of B cells pulsed with myelin oligodendrocyte glycoprotein peptide35–55 (MOGp) conjugated to CTB increased the number of Treg cells, suppressed MOGp-specific T cell proliferation and IL-17 and IFN-γ production, and prevented the development of experimental autoimmune encephalomyelitis. Similar effects were seen when B cells were given “therapeutically” to mice with early-stage experimental autoimmune encephalomyelitis. Our results suggest that B cells pulsed in vitro with relevant Ag/CTB conjugates may be used in cell therapy to induce Ag-specific suppression of autoimmune disease.
ExoS and ExoT ADP Ribosyltransferase Activities Mediate Pseudomonas aeruginosa Keratitis by Promoting Neutrophil Apoptosis and Bacterial Survival
Authors: Sun Yan , Karmakar Mausita , Taylor Patricia R. , Rietsch Arne , Pearlman Eric 
Published: January 2012

Abstract
Pseudomonas aeruginosa is a leading cause of blinding corneal ulcers worldwide. To determine the role of type III secretion in the pathogenesis of P. aeruginosa keratitis, corneas of C57BL/6 mice were infected with P. aeruginosa strain PAO1 or PAK, which expresses ExoS, ExoT, and ExoY, but not ExoU. PAO1- and PAK-infected corneas developed severe disease with pronounced opacification and rapid bacterial growth. In contrast, corneas infected with ΔpscD or ΔpscJ mutants that cannot assemble a type III secretion system, or with mutants lacking the translocator proteins, do not develop clinical disease, and bacteria are rapidly killed by infiltrating neutrophils. Furthermore, survival of PAO1 and PAK strains in the cornea and development of corneal disease was impaired in ΔexoS, ΔexoT, and ΔexoST mutants of both strains, but not in a ΔexoY mutant. ΔexoST mutants were also rapidly killed in neutrophils in vitro and were impaired in their ability to promote neutrophil apoptosis in vivo compared with PAO1. Point mutations in the ADP ribosyltransferase (ADPR) regions of ExoS or ExoT also impaired proapoptotic activity in infected neutrophils, and exoST(ADPR-) mutants replicated the ΔexoST phenotype in vitro and in vivo, whereas mutations in rho–GTPase-activating protein showed the same phenotype as PAO1. Together, these findings demonstrate that the pathogenesis of P. aeruginosa keratitis in ExoS- and ExoT-producing strains is almost entirely due to their ADPR activities, which subvert the host response by targeting the antibacterial activity of infiltrating neutrophils.
Human MSH6 Deficiency Is Associated with Impaired Antibody Maturation
Authors: Gardès Pauline , Forveille Monique , Alyanakian Marie-Alexandra , Aucouturier Pierre , Ilencikova Denisa , Leroux Dominique , Rahner Nils , Mazerolles Fabienne , Fischer Alain , Kracker Sven , Durandy Anne 
Published: January 2012

Abstract
Ig class-switch recombination (Ig-CSR) deficiencies are rare primary immunodeficiencies characterized by defective switched isotype (IgG/IgA/IgE) production. Depending on the molecular defect, defective Ig-CSR may also be associated with impaired somatic hypermutation (SHM) of the Ig V regions. Although the mechanisms underlying Ig-CSR and SHM in humans have been revealed (at least in part) by studying natural mutants, the role of mismatch repair in this process has not been fully elucidated. We studied in vivo and in vitro Ab maturation in eight MSH6-deficient patients. The skewed SHM pattern strongly suggests that MSH6 is involved in the human SHM process. Ig-CSR was found to be partially defective in vivo and markedly impaired in vitro. The resolution of γH2AX foci following irradiation of MSH6-deficient B cell lines was also found to be impaired. These data suggest that in human CSR, MSH6 is involved in both the induction and repair of DNA double-strand breaks in switch regions.
Carotid intima-media thickness and apolipoproteins in patients of ischemic stroke in a rural hospital sett ing in central India: A cross-sectional study
Authors: Jain Jyoti , Lathia Tejal , Gupta O.m. Prakash , Jain Vishakha 
Published: January 2012

ABSTRACT
Context: Carotid intima-media thickness (CIMT) and apolipoproteins have been found as a risk factor for ischemic stroke . Objective: The objective was to study the carotid intima-media thickness, apolipoproteins, and their relation in patients of ischemic stroke in central rural India. Settings and Design: A cross-sectional study was performed in a rural hospital in central India. Materials and Methods: In all patients of ischemic stroke proven by computerized tomography (CT), CIMT, apolipoprotein A-I (ApoA-I), and apolipoprotein B(ApoB) were measured. Statistical Analysis Used: We used Student′s t-test to compare means, a chi-square test to compare proportions, and a Mann-Whitney test to compare medians. A P value <0.05 was considered significant. Results: The mean age of our study population (N = 106) was 61 years. The mean CIMT was 0.83 mm ranging from a minimum of 0.45 mm to a maximum of 1.096 mm. Mean CIMT was significantly higher than expected 0.67 values, which was calculated according to the age of the study population. The association of decreased ApoA-I < 100 mg/dl and increased ApoB > 90 mg/dl with CIMT > 0.7 mm was statistically significant with P<0.001. Conclusions: The CIMT in computerized tomography-proven ischemic stroke was significantly higher than expected for the age of the study population. The relation of decreased ApoA-I and increased ApoB with CIMT > 0.7 mm was also statistically significant.
Perioperative outcomes following surgery for brain tumors: Objective assessment and risk factor evaluation
Authors: Moiyadi Aliasgar V , Shetty Prakash M 
Published: January 2012

ABSTRACT
Background: Perioperative outcomes following surgery for brain tumors are an important indicator of the safety as well as efficacy of surgical intervention. Perioperative morbidity not only has implications on direct patient care, but also serves as an indicator of the quality of care provided, and enables objective documentation, for comparision in various clinical trials. We document our experience at a tertiary care referral, a dedicated neuro-oncology center in India. Materials and Methods: One hundred and ninety-six patients undergoing various surgeries for intra-axial brain tumors were analyzed. Routine microsurgical techniques and uniform antibiotic policy were used. Navigation/ intraoperative electrophysiological monitoring was not available. The endpoints assessed included immediate postoperative neurological status, neurological outcome at discharge, regional complications, systemic complications, overall morbidity, and mortality. Various risk factors assessed included clinico-epidemiological factors, tumor-related factors, and surgery-related factors. Univariate and multivariate analysis were performed. Results: Median age was 38 years. 72% had tumors larger than 4 cm. Neurological morbidity, and regional and systemic complications occurred in 16.8, 17.3, and 10.7%, respectively. Overall, major morbidity occurred in 18% and perioperative mortality rate was 3.6%. Although a few of the known risk factors were found to be significant on univariate analysis, none achieved significance on multivariate analysis. Conclusions: Our patients were younger and had larger tumors than are generally reported. Despite the unavailability of advanced intraoperative aids we could achieve acceptable levels of morbidity and mortality. Objective recording of perioperative events is crucial to document outcomes after surgery for brain tumors.
An undiagnosed myasthenia gravis presenting as isolated recurrent acute respiratory failure
Authors: Sharma Ram Shri , Sharma Nalini , Yeolekar ME 
Published: January 2012

ABSTRACTAcute respiratory failure is an uncommon initial presentation of myasthenia gravis (MG). In our case a 22-year-old woman of unrecognized MG presented to the emergency department with isolated respiratory failure as the first presenting symptom. Initially she presented with dysphonia and was managed by speech therapist and ENT surgeons for 3 months. Subsequently, she presented with signs and symptoms of sepsis and went into acute respiratory failure. This case highlights the need to consider MG in the differential diagnosis of an otherwise unexplained respiratory failure in the critical care setting.
Neurocysticercosis presenting as isolated wall-eyed monocular internuclear ophthalmoplegia with contraversive ocular tilt reaction
Authors: Chandran Suresh R , Balakrishnan Rojith K , Umakanthan K , Govindarajan K 
Published: January 2012

ABSTRACTNeurocysticercosis is a common tropical infection presenting with neurological signs. It commonly presents as seizures but various other focal neurological presentations have been reported. Though neurocysticercosis have been reported to present as isolated internuclear ophthalmoplegia, we report the first case of neurocysticercosis presenting as wall-eyed monoocular internuclear ophthalmoplegia syndrome with contraversive ocular tilt reaction.