bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Field Experiment Examining the Effects of Accounting Equation Emphasis and Transaction Scope on Students Learning to Journalize
Authors: Phillips Fred , Heiser Lindsay 
Published: November 2011

ABSTRACT
Financial accounting textbooks introduce the journalizing process in varying ways. Some texts emphasize the accounting equation, others do not. Some begin with a restricted set of transactions affecting only balance sheet accounts, whereas others begin with an expanded set of transactions affecting both balance sheet and income statement accounts. Based on Scaffolding Theory, we examine the potential effects of these variations on student learning. We conducted a field experiment that randomly assigned students to one of six learning conditions that varied the requirement to document accounting equation effects (before or after each journal entry, or not at all) and the scope of transactions (restricted versus expanded). Analyses indicated that students were initially more successful in journalizing transactions if they explicitly considered accounting equation effects, but these benefits faded over a one-week period. Also, students initially introduced to a restricted scope of transactions were more successful in journalizing transactions that involved balance sheet accounts. These immediate benefits assisted students later when journalizing more complex transactions involving balance sheet and income statement accounts; improved initial instruction compensated for less practice with more complex material.
Does the Use of Intelligent Learning and Assessment Software Enhance the Acquisition of Financial Accounting Knowledge?
Authors: Baxter Ryan J. , Thibodeau Jay C. 
Published: November 2011

ABSTRACT
This paper presents the findings of a study designed to examine the effectiveness of intelligent online learning and assessment software in the introduction to accounting course. The software was used in the course to help students master the fundamentals of financial accounting. Our findings reveal that students who used the software performed significantly better than those who had not on the exams that tested the underlying financial accounting material. Furthermore, implementation of the software resulted in better course management for the professor, who noted that students in the experimental group took far less office hour time for tutoring of financial accounting material. Importantly, we believe that the program provides a unique mechanism for educators teaching the introduction to accounting course to address functional competencies of financial accounting in both an efficient and effective manner.
Data Availability: Data used in this study are available from the authors upon request.
User-Oriented IFRS Education in Introductory Accounting at U.S. Academic Institutions: Current Status and Influencing Factors
Authors: Zhu Hong , Rich Kevin T. , Michenzi Alfred R. , Cherubini Jason 
Published: November 2011

ABSTRACT
We document the current state of International Financial Reporting Standards (IFRS) education in introductory accounting courses, and model the decision by introductory accounting educators to integrate IFRS into their courses. Using a survey of educators conducted during Fall 2009, we find that although a majority of respondents believe IFRS material is important for non-accounting business majors, 56 percent spent less than 30 minutes per term covering IFRS. Our results suggest that educators are more likely to extensively cover IFRS topics when they perceive U.S. GAAP/IFRS convergence to be more certain and when they have colleagues engaged in teaching IFRS, and less likely when they assess IFRS teaching materials to be inadequate. Overall, we provide evidence regarding the role of business schools' curricula in educating future investors on the basics of IFRS. This is of interest to the SEC in evaluating whether to mandate IFRS for U.S. issuers, as well as the faculty members, departments, or programs looking to better understand the conditions that facilitate user-oriented IFRS coverage in the classroom.
Monoclonal immunoglobulin protein production in two dogs with secretory B-cell lymphoma with Mott cell differentiation
Authors: Seelig Davis M. , Perry James A. , Zaks Karen , Avery Anne C. , Avery Paul R. 
Published: November 2011

Abstract
Case Description—A 9-year-old castrated male mixed-breed dog and a 7-year-old spayed female Boston Terrier, with clinical histories of a liver mass (dog 1) and bloody vomitus, diarrhea, and weight loss (dog 2), respectively, were referred for further evaluation.
Clinical Findings—At the time of referral, each dog had differing laboratory abnormalities; however, the serum total protein and globulin concentrations were within reference range in both dogs. Cytologic examination of fine-needle aspirates obtained from affected organs (a liver mass [dog 1] and enlarged submandibular lymph node [dog 2]) revealed 2 main nucleated cell types: atypical lymphoid cells and lesser numbers of Mott cells. With the use of serum immunofixation electrophoresis and serum immunoglobulin quantification, a monoclonal immunoglobulin protein was identified in both dogs and a final diagnosis of secretory B-cell lymphoma with Mott cell differentiation (MCL) was made.
Treatment and Outcome—Both dogs received chemotherapy for their disease. The first dog was euthanized 8.5 months after diagnosis because of acute respiratory distress of unknown etiology, and the second was euthanized 7 days after diagnosis for worsening clinical disease and quality of life.
Clinical Relevance—To our knowledge, this report is the first of a secretory form of MCL in dogs. Findings indicate that in dogs with suspect MCL, even in patients that lack characteristic hyperproteinemia or hyperglobulinemia, serum protein content should be fully evaluated for the presence of a monoclonal immunoglobulin protein. Such an evaluation that uses immunofixation electrophoresis and immunoglobulin quantification will aid in the diagnosis of MCL in dogs.
Brain asymmetry, immunity, handedness
Authors: Stoyanov Zlatislav , Decheva Lyoubka , Pashalieva Irina , Nikolova Piareta 
Published: November 2011

Abstract
The principle of symmetry-asymmetry is widely presented in the structural and functional organization of the nonliving and living nature. One of the most complex manifestations of this principle is the left-right asymmetry of the human brain. The present review summarizes previous and contemporary literary data regarding the role of brain asymmetry in neuroimmunomodulation. Some handedness-related peculiarities are outlined additionally. Brain asymmetry is considered to be imprinted in the formation and regulation of the individual’s responses and relationships at an immunological level with the external and internal environment. The assumptions that the hemispheres modulate immune response in an asymmetric manner have been confirmed in experiments on animals. Some authors assume that the right hemisphere plays an indirect role in neuroimmunomodulation, controlling and suppressing the left hemispheric inductive signals.
Lateral intra-extraspinal cervical schwannomas: Partial versus total resection
Authors: Stefanović Ivan , Bošnjaković Petar , Kostić Aleksandar , Stefanovic Stefan , Stojanov Dragan , Dimov Desanka , Radisavljević Miša , Jelenković B. 
Published: November 2011

Abstract
The study involved 27 lateral cervical schwannomas surgically treated in the last 40 years utilizing either partial or total resection. The study aims to compare the results of total and partial resection of spinal lateral schwannoma and to assess the values of partial resection of large lateral cervical schwannomas. We performed a retrospective analysis of 27 patients operated for lateral cervical schwannomas in the period 1971–2010, out of which 11 had partial resection. The average follow-up of the patients was 136.4 months, comparing pre- and postoperative clinical picture, time to relapse, dynamics of yearly growth of schwannomas, and the need for re-resection. The average period of preoperative complaint in lateral cervical schwannomas was 19.6 months. Unilateral cervicobrachialgia as a manifestation of radiculopathy was observed in 85% of LCSs, and, was, as a rule the first symptom of the disease. Surgical treatment of 27 patients with LCSs resulted in recovery or improvement of complaints in 80% of cases. The treatment effect did not depend on the degree of resection. Reoperation was done, on average, 16.3 years after partial resection. The residues of lateral cervical schwannomas stopped growing 15 years after partial resection and underwent cystic degeneration. Partial resection of lateral cervical schwannomas is an excellent alternative to total resection, not only for the elderly or in cases of increased surgical risk, but also as a method of choice since it is more readily available to a larger number of surgeons and associated with low percentages of surgically relevant relapses and high percentages of improvement.
Potential of Photosynthesis as A Renewable Source of Energy and Materials
Authors: Abolins J. , Gravitis J. 
Published: November 2011

Potential of Photosynthesis as A Renewable Source of Energy and Materials
Responding to recently published considerations concerning biomass as a renewable substitute for fossil fuels to provide at least part of the necessary total amount of primary energy annually consumed in an economy system the authors estimate capacity of photosynthesis in a case study of the Republic of Latvia (Eastern coast of the Baltic Sea). The calculations are made on the basis of recent inventory data on land use, distribution of forest land between the stands of the main dominating species, and the average level of forest productivity specific to species at felling age. Sustainable annual supply of dry biomass from the present forest area available for economic purposes is estimated being equal to 3.7 million metric tons the energy equivalent of species (aspen and grey alder) traditionally harvested for firewood including logging residues from timber wood comprising ~ 13 thousand GWh, which is equal to ~ 24% of the present annual consumption of primary energy.
Is History Another Word for Experience? Morton's Confessions
Authors: Morton Desmond 
Published: November 2011

Abstract: Near the end of his career as a military, political. and social historian, Des Morton reflects on his trade and his definition of history as ‘another word for experience.’ Like most people, we can have a cheerful or a gloomy view of the past. Both approaches deliver messages about how we can seize more happiness or avoid repeating mistakes. Neither approach is fool-proof.
Nutrient uptake, harvest and addition by crops under different cropping sequences
Authors: Alam MD Monjurul , Ahmad Syed Alauddin , Khan AH , Hoque Sirajul 
Published: November 2011

A field trial was conducted to determine the nutrient uptake, harvest and addition by different crops under jute included and jute excluded cropping sequences. The crops were potato (Solanum tuberosum L.), jute (Corchorus olitorius L.), broadcast aus rice and transplanted aman rice (Oryza sativa L.). The soil of the experimental site represents Melandha soil series under noncalcareous brown floodplain soil (General Soil Type) which belongs to Agro Ecological Zone No. 8 (Young Brahmaputra and Jumuna Floodplain). Experiment was conducted with potato as base crop in rabi season for three consecutive years in the same field. The treatments (cropping patterns) were Potato - Jute - T. aman, Potato - B. aus - T. aman, Potato - Fallow - T. aman, and Fallow - Jute - T. aman. Jute plant harvested the lowest amount of nutrients and added back the highest amount to the soil. Contributions to the additions of nutrients by crops followed the following sequence: for nitrogen jute > B. aus > T. aman > potato; for phosphorus jute > T. aman > B. aus > potato; for potassium jute > B. aus > T.aman > potato, and for sulphur jute > B. aus > T. aman > potato.Key words: Nutrient uptake; Harvest; Addition; Cropping sequenceDOI: http://dx.doi.org/10.3329/dujbs.v20i1.8874Dhaka Univ. J. Biol. Sci. 20(1): 81-89, 2011 (January)
Risk Factors for Mortality among HIV-Positive Patients with and without Active Tuberculosis in Dar Es Salaam, Tanzania
Authors: Mugusi Sabina F , Ngaimisi Eliford , Janabi Mohamed Y , Mugusi Ferdinand M , Minzi Omary MS , Sasi Philip G , Bakari Muhammad , Lindquist Lars , Aklillu Eleni , Sandstrom Eric G 
Published: November 2011

Background The aim of this study was to describe risk factors for mortality and clinical characteristics of HIV-infected patients with and without tuberculosis (TB) coinfection. Methods A cohort of HIV-infected patients with CD4+ T-cell counts of ≤200 cells/ml was recruited, consisting of 255 HIV-infected patients without active TB and 231 patients with active TB. All received a well-supervised treatment with an efavirenz-based HAART, and those coinfected with TB received appropriate anti-TB treatment. They were followed up for 48 weeks after HAART initiation. Results Common presenting symptoms in HIV-only patients were fever (36.5%), headache (34.5%), skin rash (34.5%) and weight loss (32%), while in HIV-TB patients the symptoms were weight loss (58%), cough (57.6%), night sweats (44.6%) and fever (34.2%). HIV-TB patients had significantly lower body mass index, Karnofsky scores and haemoglobin levels compared to those infected with HIV only, despite similar baseline CD4+ T-cell counts. Overall, 12 (4.7%) HIV patients developed TB and 7 (3%) HIV-TB patients had worsening of their TB symptoms during the study period. Mortality was similar in the two groups, being 10.9% (16 deaths per 100 person years) and 11.3% (17 deaths per 100 person years) in HIV-only and HIV-TB patients, respectively. Overall, more males (13.1%) died compared to females (9.6%). Predictors of mortality were presence of oral candidiasis, Kaposi's sarcoma, low Karnofsky score, and low baseline white blood cell and CD4+ T-cell counts. Conclusions The outcomes following well-supervised treatment of HIV-TB patients are similar to those in patients with HIV alone. Predictors of mortality were those of advanced disease.
Newton’s method and secant methods: A longstanding relationship from vectors to matrices
Authors: Monsalve Marlliny , Raydan Marcos 
Published: November 2011

Nonlinear matrix equations arise in different scientific topics, such as applied statistics, control theory, and financial mathematics, among others. As in many other scientific areas, Newton’s method has played an important role when solving these matrix problems. Under standard assumptions, the specialized Newton methods that have been developed for specific problems exhibit local and q-quadratic convergence and require a suitable initial guess. They also require, as usual, a significant amount of computational work per iteration, that in this case involve several matrix factorizations per iterations. As expected, whenever a Newton method can be developed, a secant method can also be developed. Indeed, more recently, secant methods for solving specific nonlinear matrix problems have been developed opening a new line of research. As in previous scenarios, these specialized secant methods exhibit local and q-superlinear convergence, also require a suitable initial guess, and avoid the use of derivatives in the formulation of the schemes.
In this review we start by recalling the presence of Newton’s method and the secant methods, and also their classical relationship, in different and sometimes unexpected scenarios for vector problems. Then we present and describe the state of the art in the use of Newton's method and also the secant method in the space of matrices. A second objective is to present a unified approach for describing the features of these classical schemes, that in the space of matrices represent an interesting research area with special features to be explored.
Adolescent Alcohol, Tobacco, and Marijuana Use: The Influence of Neighborhood Disorder and Hope
Authors: Wilson Nance , Syme S. Leonard , Boyce W. Thomas , Battistich Victor A. , Selvin Steve 
Published: November 2011

Purpose. To investigate relationships between adolescents' current alcohol, tobacco, and marijuana use; perceptions of neighborhood disorder; and sense of hope. Design. Questionnaires were administered to a nonrandom sample of middle school students during the spring of 1999. Subjects. The ethnically and geographically diverse sample (n = 369), from a range of low socioeconomic status backgrounds, was considered to be at high risk for alcohol, tobacco, and other drug use because of previous enrollment in low socioeconomic status elementary schools. Measures. Alcohol, tobacco, and marijuana use were dichotomized into current and never/no use. Six variables described neighborhood social disorder. Sense of hope was assessed using the Children's Hope Scale. Results. Statistically significant relationships were found between perceived neighborhood disorder and current alcohol (p = .01), tobacco (p = .001), and marijuana (p < .001) use. A statistically significant and independent relationship was found between sense of hope and current alcohol (p = .02), tobacco (p = .02), and marijuana (p = .06) use. Results indicated linear trends in participants' increased use of alcohol, tobacco, and marijuana and (1) perception of higher neighborhood disorder and (2) lower sense of hope. Conclusion. Substance use prevention programs for youth might usefully be directed not only to agdolescents but also to the neighborhoods in which they live. Additionally, it would be important to emphasize creating safer neighborhood environments that support the development of a stronger sense of hope for the future.
A Lifestyle Modification Intervention for the Treatment of Osteoporosis
Authors: Pearson Janine A. , Burkhart Emily , Pifalo W. Bradley , Palaggo-Toy Tina , Krohn Kelly 
Published: November 2011

Purpose. The purpose of this evaluation was to evaluate the effectiveness of a multidisciplinary educational and exercise program for individuals at risk for osteoporosis-related fractures. Methods. The Highmark Osteoporosis Prevention and Education (HOPE) program is an ongoing, 8-week program with two postintervention follow-up assessments at 6 months and 2 years. Adults (n = 375) with osteoporosis or significant risk factors, most already engaged in healthy behaviors, self-selected for participation. Baseline measures included bone mineral density scans; fitness assessments; and surveys of depression, exercise, and nutrition behaviors. At course end and 6-month follow-up, assessments were repeated for fitness measures, depression, and exercise and nutrition adherence. Two-year postprogram assessments included bone mineral density scans and adherence measures. Results. Paired t-tests showed significant improvements at course end in all measures (p < .0001) for the 87% completing the course. A repeated measure analysis of variance after 2 years with 79% retention indicated that adherence to nutrition recommendations was maintained at 2-year follow-up (p < .0001), whereas exercise adherence decreased but continued to exceed baseline measures (p < .0001). At 2 years, participants averaged two strength training sessions and 131 minutes aerobic exercise per week and consumed an average of 97% and 99% of the recommended calcium and vitamin D. Conclusions. Although findings of this nonexperimental study are limited because of lack of a control group, the HOPE program suggests that a comprehensive community-based education and behavior change program can significantly reduce risk factors for osteoporosis and related fractures. Participants maintained lifestyle modifications for a minimum of 2 years despite advancing age.
Ethnic Disparities in the Use of Nicotine Replacement Therapy for Smoking Cessation in an Equal Access Health Care System
Authors: Fu Steven S. , Sherman Scott E. , Yano Elizabeth M. , van Ryn Michelle , Lanto Andy B. , Joseph Anne M. 
Published: November 2011

Purpose. To examine ethnic variations in the use of nicotine replacement therapy (NRT) in an equal access health care system. Design. Cross-sectional survey. Setting. Eighteen Veterans Affairs medical and ambulatory care centers. Subjects. A cohort of male current smokers (n = 1606). Measures. Use of NRT (nicotine patch or nicotine gum), ethnicity, sociodemographics, health status, smoking-related history, and facility prescribing policy. Results. Overall, only 34% of African-American and 26% of Hispanic smokers have ever used NRT as a cessation aid compared with 50% of white smokers. In the past year, African-American smokers were most likely to have attempted quitting. During a serious past-year quit attempt, however, African-American and Hispanic smokers reported lower rates of NRT use than white smokers (20% vs. 22% vs. 34%, respectively, p = .001). In multivariate analyses, ethnicity was independently associated with NRT use during a past-year quit attempt. Compared with white smokers, African-American (adjusted odds ratio, .53; 95% confidence interval, .34–.83) and Hispanic (adjusted odds ratio, .55; 95% confidence interval, .28–1.08) smokers were less likely to use NRT. Conclusions. Assessment of variations in use of NRT demonstrates that African-American and Hispanic smokers are less likely to use NRT during quit attempts. Future research is needed on the relative contributions of patient, physician, and system features to gaps in guideline implementation to provide treatment for ethnic minority smokers.
Enhancing Theoretical Fidelity: An E-mail—Based Walking Program Demonstration
Authors: Rovniak Liza S. , Hovell Melbourne F. , Wojcik Janet R. , Winett Richard A. , Martinez-Donate Ana P. 
Published: November 2011

Purpose. To examine the extent to which theoretical fidelity, or precision in replicating theory-based recommendations, influenced the effectiveness of two walking programs based on social cognitive theory (SCT). Design. Two-group randomized controlled trial. Setting. College town in Virginia. Subjects. Sixty-one sedentary adult women. Intervention. Two 12-week e-mail–based walking programs were compared. The high fidelity program was designed to more precisely follow SCT recommendations for operationalizing mastery procedures than the low fidelity program, which was designed to simulate how mastery procedures were operationalized in most existing SCT-based physical activity programs. Treatment contact and walking prescription were controlled across groups. Measures. The 1-mile walk test of physical fitness and SCT measures were completed at baseline and posttest. Self-reported walking quantity was assessed at baseline, posttest, and 1-year follow-up. Walking logs were completed during the program. Process evaluation measures were completed at posttest. Results. Fifty women completed the study. The high fidelity group improved more than twice as much as the low fidelity group on 1-mile walk test time (86 vs. 32 seconds, p < .05), goal setting (p < .05), and positive outcome expectations (p < .05) and reported greater program satisfaction (p < .01). Conclusion. Theoretical fidelity could advance the quality of physical activity interventions, which have often shown small effects.