bluuebunny/crossref_metadata_2025_split huggingface dataset:
Moth Diversity and Identification of Indicator Species in Temperate Forests of Southern South Korea
Authors: Choi Sei-Woong 
Published: September 2011

Abstract
The abundance and species richness of moths were evaluated at 16 sites in southern South Korea to assess moth diversity and to identify indicator species for different forest types in this area. In total, 975 moth species were identified in the seven 6-mo collection periods (May–October) between 2001 and 2007. A matrix of 536 species and 36 sampling units was adopted for clustering sampling sites, and indicator species were determined after removing species with fewer than five individuals (370 species), and species that were found at fewer than three sites (36 species). Five different forest groups were identified based on clustering analysis: 1) seashore secondary forest, 2) evergreen deciduous forest, 3) inland young secondary forest, 4) inland mixed deciduous forest, and 5) inland high elevation conifer and deciduous forest. Patterns of moth abundance and species richness within four of the five groups were similar, but the abundance and species richness in the high elevation sites were significantly lower than in the other four groups. Sixty-three species were recognized in the five different forests based on indicator species analysis and the adoption of 63 indicator species in nonmetric multidimensional scaling ordination corroborated the grouping of sites into five groups. Many indicator species were woody plant feeders. In the current study, we determined the general pattern of moth diversity in different forest types in southern South Korea and identified indicator moth species that can be used to track future changes in forest structure as the forests age.
Parasitism of Autumnal Morphs of the Soybean Aphid (Hemiptera: Aphididae) byBinodoxys communis(Hymenoptera: Braconidae) on Buckthorn
Authors: Asplen Mark K , Wyckhuys Kris A G , Heimpel George E 
Published: September 2011

AbstractThe soybean aphid, Aphis glycines Matsumura (Hemiptera: Aphididae), is both heteroecious and holocyclic, seasonally alternating between buckthorn (Rhamnus spp.), (the primary, overwintering host) and soybean, Glycine max (L.) Merr. (the secondary host). Recently, a classical biological control program for this invasive pest has been implemented in North America using the Asian aphidiine braconid wasp Binodoxys communis Gahan. Two critical, related questions regarding the overwintering biology of B. communis are 1) does the parasitoid maintain fidelity to A. glycines throughout the aphid life cycle and follow it to its primary host; and, if it does, 2) is parasitoid migration facilitated by phoretic movement within buckthorn-specific winged aphids? In the laboratory, we compared B. communis parasitism on several different autumnal morphs of A. glycines: winged gynoparae (fall migrants) and their oviparous offspring on buckthorn, fourth-instar alatoid nymphs that would form either gynoparae or summer migrants on soybean, and third-instar gynoparous alatoid nymphs on soybean. We also introduced gynoparae and B. communis onto caged buckthorn plants in southeastern Minnesota to examine autumnal parasitism under natural conditions. In both the laboratory and field, parasitism rates of oviparae were much higher than those of gynoparae. In addition, B. communis rarely completed development on fourth-instar alatoid nymphs. Although wasps successfully developed on third-instar gynoparous nymphs, these hosts mummified before forming wings. These results suggest that although at least one buckthorn-specific morph of A. glycines seems suitable for B. communis parasitism, it is unlikely that alate-mediated dispersal of immature parasitoids is an adaptive strategy to locate Rhamnus in this species.
Description of Eggs ofAnastrephaspp. (Diptera: Tephritidae) in theSpatulataGroup using Scanning Electron Microscopy
Authors: Dutra Vivian Siqueira , Ronchi-Teles Beatriz , Steck Gary J , Silva Janisete Gomes 
Published: September 2011

AbstractWe provide detailed scanning electron microscopy observations of eggs of three Anastrepha species in the spatulata group: Anastrepha manihoti Lima, Anastrepha montei Lima, and Anastrepha pickeli Lima, for the first time. Eggs were dissected from females captured in McPhail traps and examined using both scanning electron and optical microscopes. The eggs are tapered at both ends, have a papilla at the anterior pole, and the micropyle is located on the dorsal side near the anterior pole. Diagnostic characters for differentiating among these three species include the location of aeropyles, presence of a respiratory horn in A. manihoti and A. pickeli, and a pronounced rim of the chorion with a smooth surface surrounding the micropyle. Eggs of A. montei have a narrow patch of seemingly porous surface on the ventral side of the anterior pole. Such a character has not been reported previously for eggs of Tephritidae.
Accounting Fraud at CIT Computer Leasing Group, Inc.
Authors: Michelman Jeffrey E. , Gorman Victoria , Trompeter Gregory M. 
Published: September 2011

ABSTRACT
The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT and the Florida Department of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting techniques. The case also lets the reader see what occurs when, due to management override of internal control, a subordinate no longer trusts a supervisor's communicated information. This can be used at the undergraduate or graduate level in an Accounting Information Systems, Internal Auditing, or Auditing or Fraud/Forensic Accounting class. The Teaching Notes also have an accompanying video, in which the investigators and prosecutor discuss issues related to the case, including the specifics of the case, whistleblowers, and the fraud triangle, and the roles of law enforcement and the judiciary. Included in the video are interviews with the Florida Department of Law Enforcement investigators and the prosecuting attorney that were involved in the CIT case.
Breach of Data at TJX: An Instructional Case Used to Study COSO and COBIT, with a Focus on Computer Controls, Data Security, and Privacy Legislation
Authors: Cereola Sandra J. , Cereola Ronald J. 
Published: September 2011

ABSTRACT
Internal control frameworks (ICF) provide a basis for understanding controls in an organization and for making judgments about the effectiveness of controls. The Sarbanes-Oxley Act of 2002 (SOX) requires companies to report, on an ongoing basis, the effectiveness of their internal controls in their annual filings. The Securities and Exchange Commission (SEC) recommends companies use ICF to help achieve compliance with SOX. ICF provide a useful tool for management and auditors evaluating and addressing the adequacy of controls in their organization. As there is no such thing as a “risk-free” enterprise, developing an understanding of ICF is important for students entering the accounting profession. This instructional case provides students the opportunity to assess internal control risks within an organization's information system using a “real-world” problem following COSO (SEC-recommended ICF) and/or COBIT as a guide. Students then evaluate the organization's overall level of internal control risks and formulate recommendations for mitigating such risks.
Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG
Authors: Zülch Henning , Detzen Dominic 
Published: September 2011

ABSTRACT
This instructional resource is based on an actual case of financial reporting enforcement and invites students to reflect on two main themes: the treatment of research and development costs and the enforcement of financial reporting standards. First, students are to analyze a cooperation agreement under which German company White Pharmaceuticals AG receives access to the research and development results of their U.S.-based partner. While applying managerial judgment in interpreting the transaction, students review the treatment of internally generated and separately acquired intangible assets under IFRS and U.S. GAAP. In addition, they are asked to discuss the convergence of the two major accounting regimes. Second, the case study fosters students' understanding of how financial reporting standards are enforced when the German Financial Reporting Enforcement Panel (FREP) starts an investigation into how White Pharmaceuticals AG accounted for payments that the company conducted in the course of the cooperation. Students become aware of the consequences such an investigation may have as the FREP finally adjudges that White Pharmaceuticals AG should restate their financial statements.
Wiki Art Gallery, Inc.: A Case for Critical Thinking
Authors: Phillips Fred , Mackintosh Brandy 
Published: September 2011

ABSTRACT
This instructional case requires students to provide advice to a client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his co-owner's shares at a price to be determined based on their company's recent financial performance. The company's financial statements, prepared by the client's co-owner, contain accounting choices and judgments that students should identify and evaluate using critical thinking skills. This case is suitable for use in introductory and intermediate financial accounting, and in introductory auditing and assurance courses. Accompanying the case is a set of teaching notes and assessment rubrics for use by instructors.
Anatomic, histologic, and two-dimensional–echocardiographic evaluation of mitral valve anatomy in dogs
Authors: Borgarelli Michele , Tursi Massimiliano , Rosa Giuseppe La , Savarino Paolo , Galloni Marco 
Published: September 2011

Abstract
Objective—To compare echocardiographic variables of dogs with postmortem anatomic measurements and histologic characteristics of the mitral valve (MV).
Animals—21 cardiologically normal dogs.
Procedures—The MV was measured echocardiographically by use of the right parasternal 5-chamber long-axis view. Dogs were euthanized, and anatomic measurements of the MV annulus (MVa) were performed at the level of the left circumflex coronary artery. Mitral valve leaflets (MVLs) and chordae tendineae were measured. Structure of the MVLs was histologically evaluated in 3 segments (proximal, middle, and distal).
Results—Echocardiographic measurements of MVL length did not differ significantly from anatomic measurements. A positive correlation was detected between body weight and MVa area. There was a negative correlation between MVa area and the percentage by which the MVL area exceeded the MVa area. Anterior MVLs had a significantly higher number of chordae tendineae than did posterior MVLs. Histologically, layering of MVLs was less preserved in the distal segment, whereas the muscular component and adipose tissue were significantly more diffuse in the proximal and middle segments.
Conclusions and Clinical Relevance—The MV in cardiologically normal dogs had wide anatomic variability. Anatomic measurements of MVL length were correlated with echocardiographic measurements.
Influence of electrode position on cardioversion energy requirements during transvenous electrical cardioversion in horses
Authors: Preiss Erin E. , Kenney Daniel G. , McGurrin M. Kimberly J. , Physick-Sheard Peter W. 
Published: September 2011

Abstract
Objective—To evaluate influence of electrode position on cardioversion energy (CE; energy delivered in the shock at which cardioversion was achieved) during transvenous electrical cardioversion (TVEC) in horses with atrial fibrillation.
Animals—37 horses with atrial fibrillation (41 cardioversion events).
Procedures—Records were reviewed to identify horses that underwent TVEC for treatment of atrial fibrillation. Signalment and CE were recorded. Electrode positions in the right atrium and pulmonary artery were identified on intraoperative radiographs. An orthogonal coordinate space was created, and electrode y- and z-axis coordinates and shadow lengths were determined. Trigonometric modeling was used to estimate x-axis electrode positions that resulted in observed shadows. Postmortem casts of catheterized horses were used to assess electrode paths and anatomic relationships. Model assumptions were tested by use of these and a theoretical data set. Relationships between signalment, electrode position, and CE were assessed via multivariate analysis.
Results—Sex and y-axis differences between electrode positions were significant predictors of CE. Population stratification based on examination of residuals improved model strength; populations differed in z-axis variables and in CE. Decreasing distance between electrodes and pulmonary artery electrode positions ventral to the right atrium were associated with increased CE. Agreement between estimated and actual x-axis coordinates was poor.
Conclusions and Clinical Relevance—Optimal electrode positioning can reduce the energy requirement for successful TVEC and may eventually support application of TVEC under short-term IV anesthesia and potentially increase chances of treatment response. Further investigation into these relationships is warranted.
Effect of hematocrit on accuracy of two point-of-care glucometers for use in dogs
Authors: Paul Amanda E. H. , Shiel Robert E. , Juvet Florence , Mooney Carmel T. , Mansfield Caroline S. 
Published: September 2011

Abstract
Objective—To determine the effect of Hct on blood glucose readings of dogs obtained by use of 2 point-of-care (POC) blood glucometers and a laboratory analyzer.
Animals—184 dogs, including 139 Greyhounds.
Procedures—Venous blood samples collected from 184 dogs with a range of Hcts (measured in EDTA-anticoagulated blood) were immediately analyzed with a handheld glucometer specifically developed for veterinary use and a glucometer developed for use in humans. The remainder of each blood sample was placed in fluoride oxalate tubes, and plasma glucose concentration was measured with a laboratory analyzer. Agreement between results for the POC glucometers and laboratory analyzer and effect of Hct on glucometer accuracy was assessed via regression analysis.
Results—Significant differences were detected between results of the glucometers and the reference laboratory analyzer. The Hct affected the correlation between results for the glucometers and the laboratory analyzer. Deviations of the glucometers from the reference interval varied with Hct. The glucometer for veterinary use more closely correlated with the glucose concentration when Hct was within or above its reference interval. The glucometer for use in humans more closely approximated laboratory reference glucose concentrations in anemic dogs.
Conclusions and Clinical Relevance—Hct had a relevant impact on the correlation between whole blood and plasma glucose concentrations in dogs. Significant variations between results obtained with the 2 glucometers could be critical when interpreting blood glucose measurements or selecting a POC glucometer for an intensive care setting and precise glycemic control in critically ill dogs.
Comparison of cross-sectional anatomy and computed tomography of the tarsus in horses
Authors: Raes Els V. , Bergman Eric H. J. , van der Veen Henk , Vanderperren Katrien , Van der Vekens Elke , Saunders Jimmy H. 
Published: September 2011

Abstract
Objective—To compare computed tomography (CT) images of equine tarsi with cross-sectional anatomic slices and evaluate the potential of CT for imaging pathological tarsal changes in horses.
Sample—6 anatomically normal equine cadaveric hind limbs and 4 tarsi with pathological changes.
Procedures—Precontrast CT was performed on 3 equine tarsi; sagittal and dorsal reconstructions were made. In all limbs, postcontrast CT was performed after intra-articular contrast medium injection of the tarsocrural, centrodistal, and tarsometatarsal joints. Images were matched with corresponding anatomic slices. Four tarsi with pathological changes underwent CT examination.
Results—The tibia, talus, calcaneus, and central, fused first and second, third, and fourth tarsal bones were clearly visualized as well as the long digital extensor, superficial digital flexor, lateral digital flexor (with tarsal flexor retinaculum), gastrocnemius, peroneus tertius, and tibialis cranialis tendons and the long plantar ligament. The lateral digital extensor, medial digital flexor, split peroneus tertius, and tibialis cranialis tendons and collateral ligaments could be located but not always clearly identified. Some small tarsal ligaments were identifiable, including plantar, medial, interosseus, and lateral talocalcaneal ligaments; interosseus talocentral, centrodistal, and tarsometatarsal ligaments; proximal and distal plantar ligaments; and talometatarsal ligament. Parts of the articular cartilage could be assessed on postcontrast images. Lesions were detected in the 4 tarsi with pathological changes.
Conclusions and Clinical Relevance—CT of the tarsus is recommended when radiography and ultrasonography are inconclusive and during preoperative planning for treatment of complex fractures. Images from this study can serve as a CT reference, and CT of pathological changes was useful.
Pharmacokinetics of levetiracetam after oral and intravenous administration of a single dose to clinically normal cats
Authors: Carnes Michelle Brogan , Axlund Todd W. , Boothe Dawn M. 
Published: September 2011

Abstract
Objective—To determine whether therapeutic concentrations of levetiracetam can be achieved in cats and to establish reasonable IV and oral dosing intervals that would not be associated with adverse effects in cats.
Animals—10 healthy purpose-bred cats.
Procedures—In a randomized crossover study, levetiracetam (20 mg/kg) was administered orally and IV to each cat. Blood samples were collected 0, 10, 20, and 40 minutes and 1, 1.5, 2, 3, 4, 6, 9, 12, and 24 hours after administration. Plasma levetiracetam concentrations were determined via high-performance liquid chromatography.
Results—Mean ± SD peak concentration was 25.54 ± 7.97 μg/mL. The mean y-intercept for IV administration was 37.52 ± 6.79 μg/mL. Half-life (harmonic mean ± pseudo-SD) was 2.95 ± 0.95 hours and 2.86 ± 0.65 hours for oral and IV administration, respectively. Mean volume of distribution at steady state was 0.52 ± 0.09 L/kg, and mean clearance was 2.0 ± 0.60 mL/kg/min. Mean oral bioavailability was 102 ± 39%. Plasma drug concentrations were maintained in the therapeutic range reported for humans (5 to 45 μg/mL) for at least 9 hours after administration in 7 of 10 cats. Only mild, transient hypersalivation was evident in some cats after oral administration.
Conclusions and Clinical Relevance—Levetiracetam (20 mg/kg) administered orally or IV to cats every 8 hours should achieve and maintain concentrations within the therapeutic range for humans. Levetiracetam administration has favorable pharmacokinetics for clinical use, was apparently tolerated well, and may be a reasonable alternative antiepileptic drug in cats.
Survey of colleges and schools of veterinary medicine regarding education in complementary and alternative veterinary medicine
Authors: Memon Mushtaq A. , Sprunger Leslie K. 
Published: September 2011

Abstract
Objective—To obtain information on educational programs offered in complementary and alternative veterinary medicine (CAVM) among AVMA Council on Education (COE)-accredited colleges and schools of veterinary medicine.
Design—Survey.
Sample—41 COE-accredited colleges and schools of veterinary medicine.
Procedure—A questionnaire was e-mailed to academic deans at all COE-accredited colleges and schools of veterinary medicine.
Results—Responses were received from 34 of 41 schools: 26 in the United States, 2 in Canada, 3 in Australia and New Zealand, and 3 in Europe. Sixteen schools indicated that they offered a CAVM course. Nutritional therapy, acupuncture, and rehabilitation or physical therapy were topics most commonly included in the curriculum. One school required a course in CAVM; all other courses were elective, most of which were 1 to 2 credit hours. Courses were usually a combination of lecture and laboratory; 2 were lecture only, and 1 was laboratory only. Of the 18 schools that reported no courses in CAVM, many addressed some CAVM topics in other courses and 4 indicated plans to offer some type of CAVM course within the next 5 years.
Conclusions and Clinical Relevance—The consensus among survey respondents was that CAVM is an important topic that should be addressed in veterinary medical education, but opinions varied as to the appropriate framework. The most common comment reflected strong opinions that inclusion of CAVM in veterinary medical curricula must be evidence-based. Respondents indicated that students should be aware of CAVM modalities because of strong public interest in CAVM and because practitioners should be able to address client questions from a position of knowledge.
Effects of intravenous administration of lactated Ringer's solution on hematologic, serum biochemical, rheological, hemodynamic, and renal measurements in healthy isoflurane-anesthetized dogs
Authors: Muir William W. , Kijtawornrat Anusak , Ueyama Yukie , Radecki Steven V. , Hamlin Robert L. 
Published: September 2011

AbstractObjective—To determine the hematologic, serum biochemical, rheological, hemodynamic, and renal effects of IV administration of lactated Ringer's solution (LRS) to healthy anesthetized dogs.
Design—4-period, 4-treatment cross-over study.
Animals—8 healthy mixed-breed dogs.
Procedures—Each dog was anesthetized, mechanically ventilated, instrumented, and randomly assigned to receive LRS (0, 10, 20, or 30 mL/kg/h [0, 4.5, 9.1, or 13.6 mL/lb/h]), IV, on 4 occasions separated by at least 7 days. Blood hemoglobin concentration and serum total protein, albumin, lactate, and electrolyte concentrations; PCV; colloid osmotic pressure; arterial and venous pH and blood gases (Po2; Pco2); whole blood and plasma viscosity; arterial and venous blood pressures; cardiac output; results of urinalysis; urine production; glomerular filtration rate; and anesthetic recovery times were monitored. Oxygen delivery, vascular resistance, stroke volume, pulse pressure, and blood and plasma volume were calculated.
Results—Increasing rates of LRS administration resulted in dose-dependent decreases in PCV; blood hemoglobin concentration and serum total protein and albumin concentrations; colloid osmotic pressure; and whole blood viscosity. Plasma viscosity; serum electrolyte concentrations; data from arterial and venous blood gas analysis; glomerular filtration rate; urine production; heart rate; pulse, central venous, and arterial blood pressures; pulmonary vascular resistance; and oxygen delivery did not change. Pulmonary artery pressure, stroke volume, and cardiac output increased, and systemic vascular resistance decreased.
Conclusions and Clinical Relevance—Conventional IV infusion rates of LRS to isoflurane-anesthetized dogs decreased colligative blood components; increased plasma volume, pulmonary artery pressure, and cardiac output; and did not change urine production or oxygen delivery to tissues.