bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Private Foundations Increase Current Distributions to Qualify for a 50 Percent Tax Rate Reduction?
Authors: Yoder Timothy R. , McAllister Brian P. 
Published: February 2012

ABSTRACT
Private foundations choose distribution policies that involve trade-offs between current and future distributions. Our study investigates the willingness of private foundations to increase current distributions to qualify for a reduced excise tax rate on net investment income. We find that foundations sometimes choose to pay a higher tax rate on net investment income rather than pay higher amounts of current distributions, particularly when their investment assets increase and when they must increase their annual distribution rate above that paid in the prior year. As in prior research (Sansing and Yetman 2006; Yoder et al. 2011), we find that larger foundations are more likely to qualify for the reduced tax rate. However, we find that larger foundations are also less willing to increase current distributions in response to a necessary increase in their annual distribution rate. We believe this provides evidence that larger foundations have sticky distribution policies—they focus on maintaining stable distribution rates. Finally, we find that foundations with insufficient current resources to make necessary rate increases, as well as older foundations that have increased investment assets, are less willing to increase their current distributions to qualify for the reduced tax rate.
A Relative Cost Framework of Demand for External Assurance of XBRL Filings
Authors: Alles Michael G. , Gray Glen L. 
Published: February 2012

ABSTRACT
There has been much discussion in the academic literature and in the XBRL community on the role of audit firms in providing assurance services for XBRL filings, especially now that the use of XBRL has been mandated in the United States. This paper presents the development of a framework of the demand for external assurance of XBRL filings predicated on two relative cost arguments. First, that in the absence of a mandate for XBRL filings to be assured by an external auditor, a manager will compare the cost of obtaining external assurance against the cost of obtaining confidence on the filings internally. Second, managers will be reluctant to pay more for external assurance on an XBRL filing than they paid to prepare it. The former is called the external cost relative to internal cost comparison, and the latter the external cost relative to preparation cost comparison. Based on our relative cost framework, it is predicted that there will only be a role for externally provided assurance of XBRL filings if the cost of that assurance can be either reduced or appear less significant to clients. The former outcome can be brought about by shifting assurance from the XBRL filings themselves to assurance of the preparer through a SSAE No. 16/SAS No. 70 report, thereby converting the cost of XBRL assurance from a variable cost to a fixed cost that is spread among many filers. External auditors can also attempt to make the cost of XBRL assurance less salient to managers by folding that cost into their total audit fees.
The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: 2009 versus 2011
Authors: O'Leary Daniel E. 
Published: February 2012

ABSTRACT
This paper presents the ten papers from the Journal of Emerging Technologies in Accounting with the most Google Scholar citations. I find that nine out of ten papers from the 2009 list are on this 2011 list, suggesting that the most-cited papers are a relatively stable set at this time. Further, I find that the ten most-cited papers account for roughly 70 percent of the citations for the journal, to-date. Finally, over the last two years eight of the ten most-cited have at least as many citations as they did over the first five years of the journal and, for that eight, there were twice as many citations from 2009 to 2011, as there were from 2004 to 2009.
Supreme Court Holds in Mayo Foundation that Medical Residents are Not Students
Authors: Mannino Laura Lee 
Published: February 2012

ABSTRACT
In Mayo Foundation v. U.S., the United States Supreme Court recently ended a dispute as to whether stipends paid to medical residents are subject to FICA. A statutory provision excludes “students” from FICA, and the question was whether medical residents could be considered students, thereby making them eligible for the exclusion. The Treasury Department amended its definition of “student,” as that term is used in the Internal Revenue Code (IRC), following adverse decisions in several circuits. What began as a case of statutory construction turned into one of administrative authority. Ultimately, the Court upheld the regulation, which categorically denies medical residents from being eligible for the student exemption. The Supreme Court's decision reaches far beyond this narrow issue, however, because the underlying analysis applies in all areas of administrative law. The Court made clear that a uniform standard of deference applies not only to the Treasury Department, but to all administrative agencies. That standard, which was announced by the Court in Chevron USA v. Natural Resources Defense Council, Inc. in 1984, states that an agency's rule or interpretation will be upheld as long as Congress was silent or ambiguous with regard to the issue at hand, and the rule or interpretation is a permissible construction of the statute.
Increased QT Interval Dispersion Predicts 15-Year Cardiovascular Mortality in Type 2 Diabetic Subjects
Authors: Giunti Sara , Gruden Gabriella , Fornengo Paolo , Barutta Federica , Amione Cristina , Ghezzo Giuseppe , Cavallo-Perin Paolo , Bruno Graziella 
Published: February 2012

OBJECTIVE
To evaluate the predictive role of increased corrected QT (QTc) and QT interval dispersion (QTd) on all-cause and cardiovascular mortality in a large, unselected type 2 diabetic population.

RESEARCH DESIGN AND METHODS
The prospective study included 1,357 type 2 diabetic patients from the Casale Monferrato Study. At baseline, QTc intervals &gt;0.44 s and QTd intervals &gt;0.08 s were considered abnormally prolonged. Both all-cause and cardiovascular mortality were assessed 15 years after the baseline examination.

RESULTS
During the follow-up period, 862 subjects per 12,450 person-years died. Multivariate analysis showed that the hazard ratio (HR) of cardiovascular mortality was significantly increased in subjects with prolonged QTd (1.26 [95% CI 1.02–1.55]) and was only slightly reduced after multiple adjustments. Conversely, prolonged QTc did not increase the HRs for all-cause or cardiovascular mortality.

CONCLUSIONS
Increased QTd predicts cardiovascular mortality after a long-term follow-up period in a large, unselected population of type 2 diabetic subjects.
East Africans in Sweden Have a High Risk for Type 1 Diabetes
Authors: Hjern Anders , Söderström Ulf , Åman Jan 
Published: February 2012

OBJECTIVE
To investigate the prevalence of type 1 diabetes in children with an origin in Sub-Saharan Africa in Sweden.

RESEARCH DESIGN AND METHODS
Nationwide register study based on retrieved prescriptions of insulin during 2009 in children aged 0–18 years. The study population consisted of 35,756 children in families with an origin in Sub-Saharan Africa and 1,666,051 children with native Swedish parents.

RESULTS
The odds ratio (OR) for insulin medication in Swedish-born children in families originating in East Africa was 1.29 (95% CI 1.02–1.63) compared with offspring of native Swedish parents, after adjustment for age and sex, and less common in children who themselves were born in East Africa: 0.50 (0.34–0.73). Offspring of parents from other parts of Sub-Saharan Africa had a comparatively low risk for insulin medication.

CONCLUSIONS
This study indicates that Swedish-born children with an origin in East Africa have a high risk of type 1 diabetes.
Effect of Glycemic Control on Sudomotor Denervation in Type 2 Diabetes
Authors: Luo Kai-Ren , Chao Chi-Chao , Hsieh Paul-Chen , Lue June-Horng , Hsieh Sung-Tsang 
Published: February 2012

OBJECTIVE
Sudomotor symptoms are a common component of diabetic autonomic neuropathy, but the pathology of sudomotor innervation and its relationship with glycemic control have remained obscured.

RESEARCH DESIGN AND METHODS
We enrolled 42 patients (26 males and 16 females aged 56.64 ± 12.67 years) with diabetic neuropathy defined by symmetric distally predominant sensory symptoms, abnormal nerve conduction studies, and reduced intraepidermal nerve fiber density in the leg. Skin biopsies of the distal leg were immunostained with antiprotein gene product 9.5 for nerve fibers and counterstained with Congo red for sweat glands. Sweat gland innervation index (SGII) was quantified with a new computerized area-based morphometric system.

RESULTS
Protein gene product 9.5(+) nerve terminals surrounded secretory coils of the sweat glands in the skin of control subjects. Sudomotor denervation was present in diabetic patients, manifesting as depletion of periglandular nerve fibers with lower SGII compared with 42 age- and sex-matched control subjects (2.54 ± 1.87 vs. 4.68 ± 1.51%, P &lt; 0.001). The SGII was correlated with HbA1c (P = 0.011) and was lower in patients with anhidrosis of the feet compared with those with normal sweating of the feet (0.82 ± 0.69 vs. 3.00 ± 1.81%, P = 0.001). Sudomotor denervation was concordant with cardiac autonomic dysfunction as assessed with reduced heart rate variability (P = 0.003).

CONCLUSIONS
Sudomotor denervation is a significant presentation of diabetic neuropathy, and the SGII was associated with HbA1c. A skin biopsy offers a structural assessment of sudomotor innervation.
Efficacy and Safety of Taspoglutide Monotherapy in Drug-Naive Type 2 Diabetic Patients After 24 Weeks of Treatment
Authors: Raz Itamar , Fonseca Vivian , Kipnes Mark , Durrwell Laurence , Hoekstra John , Boldrin Mark , Balena Raffaella 
Published: February 2012

OBJECTIVE
To evaluate the efficacy and safety of taspoglutide monotherapy in drug-naive patients with type 2 diabetes inadequately controlled.

RESEARCH DESIGN AND METHODS
In this 24-week double-blind, placebo-controlled, multicenter trial, 373 patients with type 2 diabetes naive to antihyperglycemic medication were randomized to weekly subcutaneous taspoglutide 10 or 20 mg or placebo.

RESULTS
HbA1c reductions from baseline were greater with taspoglutide 10 and 20 mg than placebo (least squares mean [SE] changes: –1.01% [0.07], –1.18% [0.06], and –0.09% [0.07], respectively; both P &lt; 0.0001 vs. placebo). Decreases in bodyweight were greater with taspoglutide 10 mg (–1.45 kg [0.32]) and with 20 mg (–2.25 kg [0.30]) than placebo (–1.23 kg [0.31]; P = 0.61 and P = 0.02 for taspoglutide 10 and 20 mg vs. placebo, respectively). Gastrointestinal adverse events and injection site reactions were more common with taspoglutide than placebo.

CONCLUSIONS
In drug-naive patients, once-weekly taspoglutide improved glycemic control, reduced body weight, and was generally well tolerated.
Burial increases seed longevity of two Artemisia tridentata (Asteraceae) subspecies
Authors: Wijayratne Upekala C. , Pyke David A. 
Published: February 2012

• Premise of the study: Seed longevity and persistence in soil seed banks may be especially important for population persistence in ecosystems where opportunities for seedling establishment and disturbance are unpredictable. The fire regime, an important driver of population dynamics in sagebrush steppe ecosystems, has been altered by exotic annual grass invasion. Soil seed banks may play an active role in postfire recovery of the foundation shrub Artemisia tridentata, yet conditions under which seeds persist are largely unknown.• Methods: We investigated seed longevity of two Artemisia tridentata subspecies in situ by retrieving seed bags that were placed at varying depths over a 2 yr period. We also sampled naturally dispersed seeds in litter and soil immediately after seed dispersal and before flowering in subsequent seasons to estimate seed persistence.• Key results: After 24 mo, seeds buried at least 3 cm below the soil surface retained 30–40% viability whereas viability of seeds on the surface and under litter declined to 0 and < 11%, respectively. The density of naturally dispersed seeds in the seed bank was highly heterogeneous both spatially and temporally, and attrition varied significantly by region.• Conclusions: Our study suggests that Artemisia tridentata has the potential to form a short‐term soil seed bank that persists longer than has been commonly assumed, and that burial is necessary for seed longevity. Use of seeding techniques that promote burial of some seeds to aid in formation of a soil seed bank may increase restoration potential.
Coverage‐based consensus calling (CbCC) of short sequence reads and comparison of CbCC results to identify SNPs in chickpea (Cicer arietinum; Fabaceae), a crop species without a reference genome
Authors: Azam Sarwar , Thakur Vivek , Ruperao Pradeep , Shah Trushar , Balaji Jayashree , Amindala BhanuPrakash , Farmer Andrew D. , Studholme David J. , May Gregory D. , Edwards David , Jones Jonathan D. G. , Varshney Rajeev K. 
Published: February 2012

• Premise of the study: Next‐generation sequencing (NGS) technologies are frequently used for resequencing and mining of single nucleotide polymorphisms (SNPs) by comparison to a reference genome. In crop species such as chickpea (Cicer arietinum) that lack a reference genome sequence, NGS‐based SNP discovery is a challenge. Therefore, unlike probability‐based statistical approaches for consensus calling and by comparison with a reference sequence, a coverage‐based consensus calling (CbCC) approach was applied and two genotypes were compared for SNP identification.• Methods: A CbCC approach is used in this study with four commonly used short read alignment tools (Maq, Bowtie, Novoalign, and SOAP2) and 15.7 and 22.1 million Illumina reads for chickpea genotypes ICC4958 and ICC1882, together with the chickpea trancriptome assembly (CaTA).• Key results: A nonredundant set of 4543 SNPs was identified between two chickpea genotypes. Experimental validation of 224 randomly selected SNPs showed superiority of Maq among individual tools, as 50.0% of SNPs predicted by Maq were true SNPs. For combinations of two tools, greatest accuracy (55.7%) was reported for Maq and Bowtie, with a combination of Bowtie, Maq, and Novoalign identifying 61.5% true SNPs. SNP prediction accuracy generally increased with increasing reads depth.• Conclusions: This study provides a benchmark comparison of tools as well as read depths for four commonly used tools for NGS SNP discovery in a crop species without a reference genome sequence. In addition, a large number of SNPs have been identified in chickpea that would be useful for molecular breeding.
Ultra‐barcoding in cacao (Theobroma spp.; Malvaceae) using whole chloroplast genomes and nuclear ribosomal DNA
Authors: Kane Nolan , Sveinsson Saemundur , Dempewolf Hannes , Yang Ji Yong , Zhang Dapeng , Engels Johannes M. M. , Cronk Quentin 
Published: February 2012

• Premise of study: To reliably identify lineages below the species level such as subspecies or varieties, we propose an extension to DNA‐barcoding using next‐generation sequencing to produce whole organellar genomes and substantial nuclear ribosomal sequence. Because this method uses much longer versions of the traditional DNA‐barcoding loci in the plastid and ribosomal DNA, we call our approach ultra‐barcoding (UBC).• Methods: We used high‐throughput next‐generation sequencing to scan the genome and generate reliable sequence of high copy number regions. Using this method, we examined whole plastid genomes as well as nearly 6000 bases of nuclear ribosomal DNA sequences for nine genotypes of Theobroma cacao and an individual of the related species T. grandiflorum, as well as an additional publicly available whole plastid genome of T. cacao.• Key results: All individuals of T. cacao examined were uniquely distinguished, and evidence of reticulation and gene flow was observed. Sequence variation was observed in some of the canonical barcoding regions between species, but other regions of the chloroplast were more variable both within species and between species, as were ribosomal spacers. Furthermore, no single region provides the level of data available using the complete plastid genome and rDNA.• Conclusions: Our data demonstrate that UBC is a viable, increasingly cost‐effective approach for reliably distinguishing varieties and even individual genotypes of T. cacao. This approach shows great promise for applications where very closely related or interbreeding taxa must be distinguished.
Intraperitoneal IL-6 Signaling in Incident Patients Treated with Icodextrin and Glucose Bicarbonate/Lactate–Based Peritoneal Dialysis Solutions
Authors: Opatrna Sylvie , Lysak Daniel , Trefil Ladislav , Parker Clare , Topley Nicholas 
Published: February 2012

Objective In this study, we compared the activity of interleukin-6 (IL-6), a marker of ongoing peritoneal inflammation and biocompatibility, and its other signaling components, the soluble IL-6 receptor (sIL-6R) and soluble Gp130 (sGp130), in peritoneal effluent from patients treated with icodextrin-based (E) peritoneal dialysis (PD) solution and glucose-based bicarbonate/lactate–buffered (P) solution. Methods Using baseline peritoneal ultrafiltration capacity, 33 stable incident PD patients were allocated either to P only ( n = 20) or to P plus E for the overnight dwell ( n = 13). We used ELISA to determine IL-6, sIL-6R, and sGp130 in timed overnight effluent at 1, 6, and 12 months after PD initiation. Flow cytometry was used to measure expression of IL-6R and Gp130 on isolated peritoneal leukocytes at the same time points. Peritonitis was an exclusion criterion. Results At all time points, levels of IL-6 and sIL-6R, and the appearance rates of IL-6 (90.5 pg/min vs. 481.1 pg/min, p < 0.001; 138.6 pg/min vs. 1187.5 pg/min, p < 0.001; and 56.1 pg/min vs. 1386.0 pg/min, p < 0.001), sIL-6R (2035.3 pg/min vs. 4907.0 pg/min, p < 0.01; 1375.0 pg/min vs. 6348.4 pg/min, p < 0.01; and 1881.3 pg/min vs. 5437.8 pg/min, p < 0.01), and sGp130 (37.6 ng/min vs. 65.4 ng/min, p < 0.01; 39.2 ng/min vs. 80.6 ng/min, p < 0.01; 27.8 ng/min vs. 71.0 ng/min, p < 0.01) were significantly higher in peritoneal effluent from E-treated patients than from P-treated patients. Expression of IL6-R and Gp130 on individual leukocyte types isolated from PD effluent did not differ between E- and P-treated patients. The numbers of white blood cells present in effluent were higher in E-treated than in P-treated patients at all time points, but no significant differences were seen in the differential counts or in the number of exfoliated mesothelial cells. The IL-6 parameters in effluent from E-treated patients correlated with their plasma C-reactive protein. Despite the increased activation of the IL-6 system, no increase in peritoneal permeability as assessed by the dialysate-to-plasma ratio of creatinine in E effluent or by systemic inflammation was observed throughout the study. Conclusions Higher levels of IL-6, its soluble receptors, and leukocyte expression were observed in E-treated than in P-treated patients, but this difference was not associated with alterations in peritoneal permeability or systemic inflammation during 1 year of follow-up. Leukocyte counts in effluent from E-treated patients were within the normal range previously reported for glucose solutions. This lack of clinical consequences may be a result of a parallel rise in sIL-6R and sGp130, which are known to control the biologic activity of IL-6. The utility of IL-6 level determinations, in isolation, for assessing the biocompatibility of PD solutions is questionable.
Ultrafiltration and Dialysis Adequacy with Various Daily Schedules of Dialysis Fluids
Authors: Paniagua Ramón , Debowska Malgorzata , Ventura María-De-Jesús , Ávila–Díaz Marcela , Prado–Uribe Carmen , Mora Carmen , García–López Elvia , Lindholm Bengt , Waniewski Jacek 
Published: February 2012

Dialysis regimens for continuous ambulatory peritoneal dialysis (CAPD) patients vary with the need for fluid removal, but also because of concerns about the local and systemic consequences of high glucose exposure. The implications of various regimens for dialysis adequacy—that is, fluid and small-solute removal—are not always clear. We therefore analyzed ultrafiltration (UF) and adequacy indices for 4 different combinations of dialysis fluid. Collections of 24-hour dialysate and urine were carried out in 99 patients on CAPD. On 4 separate occasions, each patient performed 4 exchanges in 24 hours, including 3 daily exchanges with 1.36% glucose and 1 night exchange with either 1.36% glucose (G1 schedule), 2.27% glucose (G2 schedule), 3.86% glucose (G3 schedule), or icodextrin (Ico schedule). Weekly, total, and dialysis Kt/V and KT were calculated for both urea and creatinine. The mean values of urea Kt/V and KT were significantly lower for the G1 schedule than for the G3 and Ico schedules. The adequacy indices for overnight application of 3.86% glucose and icodextrin were similar. Using dialysis fluids with 1.36% and 2.27% glucose overnight reduces glucose exposure, but those schedules may provide inadequate UF and small-solute removal in some patients (UF < 1 L daily, Kt/V < 1.7).
Weekend Compared with Weekday Presentations of Peritoneal Dialysis–Associated Peritonitis
Authors: Johnson David W. , Clayton Philip , Cho Yeoungjee , Badve Sunil V. , Hawley Carmel M. , McDonald Stephen , Boudville Neil , Wiggins Kathryn J. , Bannister Kym , Brown Fiona 
Published: February 2012

Objective Management of peritoneal dialysis (PD)–associated peritonitis requires timely intervention by experienced staff, which may not be uniformly available throughout the week. The aim of the present study was to examine the effects of weekend compared with weekday presentation on peritonitis outcomes. Methods The study, which used data from the Australia and New Zealand Dialysis and Transplant Registry, included all Australian patients receiving PD between 1 October 2003 and 31 December 2008. The independent predictors of weekend presentation and subsequent peritonitis outcomes were assessed by multivariate logistic regression. Results Peritonitis presentation rates were significantly lower on Saturdays [0.46 episodes per year; 95% confidence interval (CI): 0.42 to 0.49 episodes per year] and on Sundays (0.43 episodes per year; 95% CI: 0.40 to 0.47 episodes per year) than all other weekdays; they peaked on Mondays (0.76 episodes per year; 95% CI: 0.72 to 0.81 episodes per year). Weekend presentation with a first episode of peritonitis was independently associated with lower body mass index and residence less than 100 km away from the nearest PD unit. Patients presenting with peritonitis on the weekend were significantly more likely to be hospitalized [adjusted odds ratio (OR): 2.32; 95% CI: 1.85 to 2.90], although microbial profiles and empiric antimicrobial treatments were comparable between the weekend and weekday groups. Antimicrobial cure rates were also comparable (79% vs 79%, p = 0.9), with the exception of cure rates for culture-negative peritonitis, which were lower on the weekend (80% vs 88%, p = 0.047). Antifungal prophylaxis was less likely to be co-prescribed for first peritonitis episodes presenting on weekdays (OR: 0.68; 95% CI: 0.05 to 0.89). Conclusions Patients on PD are less likely to present with peritonitis on the weekend. Nevertheless, the microbiology, treatment, and outcomes of weekend and weekday PD peritonitis presentations are remarkably similar. Exceptions include the associations of weekend presentation with a higher hospitalization rate and a lower cure rate in culture-negative infection.