bluuebunny/crossref_metadata_2025_split huggingface dataset:
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance*
Authors: Buettner Thiess , Kauder Bjoern 
Published: October 2010

AbstractThis paper reviews the practice and performance of revenue forecasting in selected OECD countries. It turns out that the cross‐country differences in the performance of revenue forecasting are first of all associated with uncertainty about the macroeconomic fundamentals. To some extent, they are also driven by country characteristics such as the importance of corporate and (personal) income taxes. Also, differences in the timing of the forecasts prove important. However, controlling for these differences, we find that the independence of revenue forecasting from possible government manipulation exerts a robust, significantly positive effect on the accuracy of revenue forecasts.
Demographic Change and Pension Reform in Spain: An Assessment in a Two‐Earner, OLG Model*
Authors: Sánchez Martín Alfonso R. , SánchezMarcos Virginia 
Published: October 2010

AbstractRecent pension reforms in Spain have been guided by two opposite goals: achieving financial stability and improving redistributive aspirations. In particular, reforms implemented in 1997/2001 entailed a mixture of both through: (i) changes in the pension formula; (ii) the extension of entitlement to early retirement to all cohorts; and (iii) increases in survival pensions. This paper builds an applied general equilibrium OLG model that captures the fundamental non‐stationarity of the Spanish reality (ageing population, education transition and increasing female attachment to the labour market) to assess the impact of those reforms. As a novel feature with respect to the literature, households in our model economy are made up of two potential earners who make saving and labour supply decisions. Our main conclusions from the analysis are at three different levels. First, the Spanish pension system is clearly unsustainable, with pension expenditure reaching a figure of about 18 per cent of GDP in 2050, and the reforms have clearly been
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
Authors: BYARD DONAL , LI YING , YU YONG 
Published: October 2010

ABSTRACTThis paper examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European Union on financial analysts’ information environment. To control for the effect of confounding concurrent events, we use a control sample of firms that had already voluntarily adopted IFRS at least two years prior to the mandatory adoption date. We find that analysts’ absolute forecast errors and forecast dispersion decrease relative to this control sample only for those mandatory IFRS adopters domiciled in countries with both strong enforcement regimes and domestic accounting standards that differ significantly from IFRS. Furthermore, for mandatory adopters domiciled in countries with both weak enforcement regimes and domestic accounting standards that differ significantly from IFRS, we find that forecast errors and dispersion decrease more for firms with stronger incentives for transparent financial reporting. These results highlight the important roles of enforcement regimes and firm‐level reporting incentives in determining the impact of mandatory IFRS adoption.
Reproductive divergence between growth forms of Lake Winnipeg walleye (Sander vitreus)
Authors: Moles M. D. , Johnston T. A. , Robinson B. W. , Bernard A. M. , Wilson C. C. , Wiegand M. D. , Leggett W. C. 
Published: October 2010

Moles MD, Johnston TA, Robinson BW, Bernard AM, Wilson CC, Wiegand MD, Leggett WC. Reproductive divergence between growth forms of Lake Winnipeg walleye (Sander vitreus).  Ecology of Freshwater Fish 2011: 20: 52–66. © 2010 John Wiley & Sons A/SAbstract – Growth polymorphisms occur in many fish species, particularly in northern temperate freshwater lakes. The only known growth polymorphism in walleye (Sander vitreus) is in Lake Winnipeg, Canada, where slow‐growing (dwarf) and fast‐growing (normal) morphotypes co‐exist. We examined differences in reproductive traits between forms to determine whether divergence in growth rates was accompanied by divergence in reproductive strategies and also assessed the genetic composition of both forms using mitochondrial and microsatellite DNA to determine their origin and potential reproductive isolation. Both sexes of the dwarf form produced relatively larger gonads than the normal form. Female dwarfs also had a lower liver lipid concentration, a higher ovary lipid concentration, and produced relatively larger eggs compared to the normal form. There was also some indication that dwarf and normal females differed in the fatty acid profiles of their egg lipids. Population genetic analysis based on partial sequencing of the mitochondrial control region and genotyping nine microsatellite loci indicated a single interbreeding population and sympatric origin for both morphotypes. The dwarf form appears to make a relatively larger reproductive investment at a given body size, and the differences between the two forms may result from plastic developmental responses to subtle differences in niche use.
Analysis of treatment costs for complex scalp wounds
Authors: Inhoff Oliver , Faulhaber Jörg , Rothhaar Bärbel , Goerdt Sergij , Koenen Wolfgang 
Published: October 2010

Summary Background: Two stage reconstructions of deep scalp wounds with exposed calvarial bone require a vital granulation tissue. By evaluating different surgical approaches functional and cosmetic results as well as economic aspects have to be taken into account. Patients and Methods: 52 patients undergoing three different surgical procedures for soft tissue reconstruction of complex scalp wounds with exposed bone were included into a retrospective study. All patients underwent a two stage procedure with 3D histologic control, soft tissue reconstruction and final split thickness skin grafting. Soft tissue reconstruction was carried out using allogenic fascia lata, an artificial skin substitute or a negative pressure wound therapy (NPWT). The costs for all used materials as well as personnel and infrastructure were calculated. Results: Comparing the costs for the different treatments, the fascia lata group was least costly (4,475 €) followed by the artificial skin substitute group (4,557 €). The highest expenses occurred in the NPWT group (7,.521 €). The artificial skin substitute group had the fewest dressing changes and the shortest treatment time. Conclusions: Although dermal regeneration templates are expensive, their use may be economic. NPWT causes high treatment costs due to high daily rental rates and frequent and time‐consuming dressing changes.
Isolation and functional characterization of pericytes derived from hamster skeletal muscle
Authors: Mogensen C. , Bergner B. , Wallner S. , Ritter A. , d’Avis S. , Ninichuk V. , Kameritsch P. , Gloe T. , Nagel W. , Pohl U. 
Published: October 2010

AbstractAim: At the interface of tissue and capillaries, pericytes (PC) may generate electrical signals to be conducted along the skeletal muscle vascular network, but they are functionally not well characterized. We aimed to isolate and cultivate muscle PC allowing to analyse functional properties considered important for signal generation and conduction.Methods: Pericytes were enzymatically isolated from hamster thigh muscles and further selected during a 16–30 days’ cultivation period. PC markers were studied by fluorescence activated cell scanning (FACS) and immunocytochemistry. Electrical properties of the cultured PC were investigated by patch clamp technique as well as the membrane potential sensitive dye DiBAC4(3).Results: The cultured cells showed typical PC morphology and were positive for NG2, alpha smooth muscle actin, PDGFR‐β and the gap junction protein Cx43. Expressions of at least one single or combinations of several markers were found in 80–90% of subpopulations. A subset of the patched cells expressed channel activities consistent with a Kv1.5 channel.In vivopresence of the channels was confirmed in sections of hamster thigh muscles. Interleukin‐8, a myokine known to be released from exercising muscle, increased the expression but not the activity of this channel. Pharmacologic stimulation of the channel activity by flufenamic acid induced hyperpolarization of PC alone but not of endothelial cells [human umbilical vein endothelial cells (HUVEC)] alone. However, hyperpolarization was observed in HUVEC adjacent to PC when kept in co‐culture.Conclusion: We established a culture method for PC from skeletal muscle. A first functional characterization revealed properties which potentially enable these cells to generate hyperpolarizing signals and to communicate them to endothelial cells.
Expression of acid‐sensing ion channels in intestinal epithelial cells and their role in the regulation of duodenal mucosal bicarbonate secretion
Authors: Dong X. , Ko K. H. , Chow J. , Tuo B. , Barrett K. E. , Dong H. 
Published: October 2010

AbstractAims:  As little is currently known about acid‐sensing ion channels (ASICs) in intestinal epithelial cells, the aims of the present study were to investigate the expression and function of ASICs in intestinal epithelial cells, particularly their physiological role in the acid‐stimulated duodenal mucosal bicarbonate secretion (DMBS).Methods:  RT‐PCR and digital Ca2+ imaging were used to determine the expression and function of ASICs in HT29 cells and SCBN cells, intestinal epithelial crypt cell lines. The acid‐stimulated DMBS was measured in C57 black mice in vivo to study the role of ASICs in this physiological process.Results:  ASIC1a mRNA expression was detected in the duodenal mucosa stripped from mice and epithelial cell lines, in which cytoplasmic free Ca2+ ([Ca2+]cyt) in response to extracellular acidosis was also increased. In Ca2+‐containing solutions, acidosis (pH 6.0‐5.0) raised [Ca2+]cyt in both HT29 cells and SCBN cells in a similar pH‐dependent manner. Acidosis‐induced increase in [Ca2+]cyt was markedly inhibited by amiloride (an ASICs blocker), SK&F96365 (a blocker for non‐selective cation channels), or in Ca2+‐free solutions; but was abolished by amiloride in Ca2+‐free solutions. However, acidosis‐induced increase in [Ca2+]cyt was slightly affected by U73122 (a PLC inhibitor), or nifedipine (a voltage‐gated Ca2+ channel blocker). After acidosis raised [Ca2+]cyt, stimulation of purinergic receptors with ATP further increased [Ca2+]cyt, but acidosis‐induced increase in [Ca2+]cyt was not altered by suramin. Moreover, acid‐stimulated murine DMBS was significantly attenuated by amiloride.Conclusion:  Therefore, ASICs are functionally expressed in intestinal epithelial cells, and may play a role in acid‐stimulated DMBS through a Ca2+ signalling pathway.
Impaired aldosterone responsiveness in corticosteroid binding globulin deficient mice
Authors: Sorensen M. V. , Praetorius H. A. , Nykjaer A. , Willnow T. , Leipziger J. 
Published: October 2010

AbstractAim:  Corticosteroid binding globulin (CBG) is the high affinity plasma carrier protein for cortisol. It keeps the steroids inactive, prevents them from degradation and defines the amount of free hormone acting on target tissues. Previous findings have shown insufficient responsiveness of corticosterone in peripheral tissues in CBG−/− mice despite elevated free plasma corticosterone. In the large intestine, glucocorticoids synergistically enhance the pro‐absorptive effects of aldosterone. We therefore hypothesized that CBG−/− mice have reduced responsiveness to aldosterone.Methods:  We used CBG−/− and CBG+/+ mice to investigate distal colonic electrogenic Na+ absorption. An Ussing chamber was used to quantify amiloride‐sensitive Na+ transport in distal colonic mucosa (ΔIsc(amil)) as a measure of the physiological effect of aldosterone.Results:  No differences were observed in ΔIsc(amil) or aldosterone levels in animals on control diet. When Na+ restricted, CBG+/+ mice responded with a marked up‐regulation of ΔIsc(amil) (25‐fold). In CBG−/− mice this up‐regulation was greatly attenuated as seen in a markedly reduced amiloride‐sensitive short circuit current (reduced by ∼50%), a reduced ability to lower faecal Na+ excretion and a significantly attenuated up‐regulation of the ENaC channel γ‐subunit. Diet‐induced increases of total plasma aldosterone were similar in both genotypes, but CBG−/− mice had an increased free plasma aldosterone fraction.Summary:  This study defines the functional hyporesponsiveness and aldosterone resistance in distal colon of CBG−/− mice. This resistance occurs despite sufficient free corticosterone plasma level. Thus, steroid actions require an intrinsic but unknown function of CBG, which allows the sufficient supply of the hormone/s to the target tissue.
The Measurement and Analysis of Normal Incidence Solar UVB Radiation and Its Application to the Photoclimatherapy Protocol for Psoriasis at the Dead Sea, Israel
Authors: Kudish Avraham I. , Harari Marco , Evseev Efim G. 
Published: October 2010

AbstractThe broad‐band normal incidence UVB beam radiation has been measured at Neve Zohar, Dead Sea basin, using a prototype tracking instrument composed of a Model 501A UV‐Biometer mounted on an Eppley Solar Tracker Model St‐1. The diffuse and beam fraction of the solar global UVB radiation have been determined using the concurrently measured solar global UVB radiation. The diffuse fraction was observed to exceed 80% throughout the year. The application of the results of these measurements to the possible revision of the photoclimatherapy protocol for psoriasis patients at the Dead Sea medical spas is now under investigation. The suggested revision would enable the sun‐exposure treatment protocol to take advantage of the very high diffuse fraction by allowing the patient to receive the daily dose of UVB radiation without direct exposure to the sun, viz. receive the diffuse UVB radiation under a sunshade. This would require an increase in sun‐exposure time intervals, as the UVB radiation intensity beneath a sunshade is less than that on an exposed surface.
Engineering global regulator Hha ofEscherichia colito control biofilm dispersal
Authors: Hong Seok Hoon , Lee Jintae , Wood Thomas K. 
Published: October 2010

SummaryThe global transcriptional regulator Hha ofEscherichia colicontrols biofilm formation and virulence. Previously, we showed that Hha decreases initial biofilm formation; here, we engineered Hha for two goals: to increase biofilm dispersal and to reduce biofilm formation. Using random mutagenesis, Hha variant Hha13D6 (D22V, L40R, V42I and D48A) was obtained that causes nearly complete biofilm dispersal (96%) by increasing apoptosis without affecting initial biofilm formation. Hha13D6 caused cell death probably by the activation of proteases since Hha‐mediated dispersal was dependent on protease HslV. Hha variant Hha24E9 (K62X) was also obtained that decreased biofilm formation by inducinggadW,glpTandphnFbut that did not alter biofilm dispersal. Hence, Hha may be engineered to influence both biofilm dispersal and formation.
THE USE OF PREGABALIN IN THE TREATMENT OF URAEMIC PRURITUS IN HAEMODIALYSIS PATIENTS
Authors: Aperis Georgios , Paliouras Christos , Zervos Angelos , Arvanitis Antonios , Alivanis Polichronis 
Published: October 2010

SUMMARYWe evaluated the effect of pregabalin in the treatment of uraemic pruritus not due to secondary hyperparathyroidism. Sixteen haemodialysis patients suffering from uraemic pruritus resistant to conventional treatment started on pregabalin 25 mg/day orally. The parameters recorded were age, time on haemodialysis, haematocrit, Ca, PO4, Ca × PO4 product, PTH, spKt/V, eosinophil counts and IgE. The effectiveness of pregabalin on uraemic pruritus was evaluated by using visual analogue scale before and after one month of treatment. Visual analogue scale consisted of a 10‐cm horizontal line scored from 0 (no itch) to 10 (worst imaginable itch). Four patients discontinued treatment due to side effects and therefore were excluded from the study. The mean age of the remaining 12 patients was 61.2 ± 12.8 years, and the time on haemodialysis was 38 ± 39.1 months. The haematological and biochemical profile of the patients remained without significant change at the end of the observation period. There was a statistically significant difference between visual analogue scale values before and after the one month treatment period (7.44 ± 2.01 and 1.7 ± 1.31, respectively), p < 0.0003. Uraemic pruritus is a common and distressing symptom in patients undergoing haemodialysis. Pregabalin appears to be an effective alternative treatment.
FUNGAL PERITONITIS AMONG THE PERITONEAL DIALYSIS PATIENTS OF FOUR TURKISH CENTRES
Authors: Kazancioglu Rumeyza , Kirikci Gulbahar , Albaz Muserref , Dolgun Rukiye , Ekiz Serpil 
Published: October 2010

SUMMARYThis study evaluates the clinical findings and treatment of continuous ambulatory peritoneal dialysis (CAPD) patients with fungal peritonitis in Istanbul from 2000 to 2010. The clinical records of 15 patients with fungal peritonitis among the total 795 patients were reviewed for the clinical and laboratory data. The mean duration of dialysis from the initiation of treatment until the development of fungal peritonitis was 41.14 months. Fungal peritonitis was the primary episode of infection in eight patients. In five other patients previous intensive antibiotherapy was documented. The isolated mircoboes were Candida albicans in six, non‐C. albicans in eight and Aspergillus fumigatus in one patient. Tenckoff catheters were removed in all cases and antifungal treatment was given for a minimum of three weeks. Two patients died in the hospital due to the fungal infection whereas others were transferred to haemodialysis.This study highlights the importance of removing the catheter and initiating antifungal therapy as soon as possible in cases of fungal peritonitis because it is responsible for high morbidity and mortality.
JOB SATISFACTION, STRESS AND BURNOUT ASSOCIATED WITH HAEMODIALYSIS NURSING: A REVIEW OF LITERATURE
Authors: Hayes Bronwyn , Bonner Ann 
Published: October 2010

SUMMARYJob dissatisfaction, stress and burnout are linked to high rates of nurses leaving the profession, poor morale and poor patient outcomes. Haemodialysis (HD) nursing is uniquely characterised by the intense‐prolonged interaction with patients who require complex technological care. A review of nine papers found that factors affecting job satisfaction were aspects of nursing care, organisational factors and length of time that a nurse has been working in nephrology nursing. Factors affecting job stress and burnout were due to interpersonal relationships with physicians, patient care activities, violence and abuse from patients, organisational factors and a lack of access to ongoing education.
UPPER EXTREMITY COMPLICATIONS IN PATIENTS WITH CHRONIC RENAL FAILURE RECEIVING HAEMODIALYSIS
Authors: Hurton Scott , Embil John M. , Reda Andrew , Smallwood Susan , Wall Cathy , Thomson Lily , Zacharias James , Dascal Mario , Trepman Elly , Koulack Joshua 
Published: October 2010

SUMMARYLimited data are available about disability associated with upper extremity complications in patients who receive haemodialysis for end‐stage renal disease. In this study of 123 patients receiving haemodialysis, the mean Disabilities of the Arm, Shoulder and Hand (DASH) score was 31 ± 22 points, indicating markedly greater disability than in a normal population. Dupuytren's contracture was the most frequent deformity. Brachial, radial and ulnar pulses were present in most upper limbs, but 14 (14%) of 102 patients had poor arterial perfusion pressures. Diabetic patients had residual or complete loss of protective sensation more frequently than nondiabetic patients. Motor testing with the index finger abduction and fifth finger flexion tests showed a significantly greater frequency of weakness in diabetic than nondiabetic patients. In summary, upper extremity disability was noted in haemodialysis patients, including loss of protective sensation and motor strength, both in diabetic and nondiabetic subjects.
RAPID DEVELOPMENT OF RENAL FAILURE SECONDARY TO AA‐TYPE AMYLOIDOSIS IN A PATIENT WITH POLYMYALGIA RHEUMATICA
Authors: Javaid Muhammad Masoom , Kamalanathan Manivarma , Kon Sui Phin 
Published: October 2010

SUMMARYPolymyalgia rheumatica (PMR) is a common chronic inflammatory disorder affecting patients over the age of 50. Renal involvement in PMR is extremely rare and very few cases of AA amyloidosis secondary to PMR have been described in literature. We present a case of a patient with history PMR who developed nephrotic range proteinuria and rapidly deteriorating renal function secondary to AA amyloidosis within 18 months of the onset of symptoms of PMR. This case reinforces the association of PMR with secondary AA amyloidosis and highlights the importance of monitoring renal function in patients with PMR.
Community of Practice in the Kuwaiti Medical Sector: An Exploratory Study
Authors: Marouf Laila , Al‐Attabi Fatma 
Published: October 2010

AbstractCommunity of Practice (CoP) is a relatively new concept in the Middle East and North Africa. The concept has been used for a number of years in the business sector; however, the use of CoPs in the health sector has not been as widespread. The aim of this study is to provide insights into the status of CoPs in the health sector and the knowledge sharing practices that take place among members of such CoPs in Kuwait. Ninety‐eight questionnaires were distributed among medical practitioners. Results showed that the majority of members perceived the CoP as a source of increasing professional knowledge. Respondents focused mainly on the COPs fostering social interactions at the workplace or during task‐oriented activities. They mostly discussed specific problems and immediate concerns. The desire to learn and the desire to help others were the main motivators for doctors to share their knowledge. Lack of time and lack of technology and knowledge transfer mechanisms were reported as the primary obstacles to sharing knowledge. Nearly 65 percent of the CoP members responding to the survey stated that they did not receive any financial support from their management.In recent years the role of communities in learning and knowledge sharing has attracted much attention among those interested in knowledge as a situated practice. The concept of Communities of Practice (CoP) was originally developed by Lave and Wenger (1991), who suggested that learning took place in social relationships rather than the simple acquisition of knowledge. Lave and Wenger's observations have formed the basis of the “situated learning theory,” which describes that learning takes place in a setting functionally identical to a space where the knowledge is applied (Lave & Wenger, 1991). The CoP concept has been used in the business sector for over 20 years, but the use of CoPs in the health sector has been recent (Li et al., 2009). In addition, results of two studies, conducted by Traboulsi (2002) and Johnson and Kalidi (2005), revealed that the CoP is a relatively new phenomenon in the Middle East and North Africa. This article aims to provide insights into the status of CoPs in the health sector and their knowledge‐sharing practices in Kuwait.