bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of Implementing 5 Potentially Better Respiratory Practices on Neonatal Outcomes and Costs
Authors: Levesque Bernadette M. , Kalish Leslie A. , LaPierre Justine , Welch Maureen , Porter Virginia 
Published: June 2011

OBJECTIVE:We implemented 5 potentially better practices to limit mechanical ventilation (MV), supplemental oxygen, and bronchopulmonary dysplasia in newborn infants born before 33 weeks' gestation.METHODS:The methods used in this study included (1) exclusive use of bubble continuous positive airway pressure (bCPAP), (2) provision of bCPAP in the delivery room, (3) strict intubation criteria, (4) strict extubation criteria, and (5) prolonged CPAP to avoid supplemental oxygen. We excluded outborn infants and those with major anomalies and obstetric complications from analysis.RESULTS:Demographics were similar in 61 infants born before and 60 born after implementation. For infants born at 26 to 3267 weeks' gestation, intubation (first 72 hours) decreased from 52% to 11% (P &lt; .0001) and surfactant use decreased from 48% to 14% (P = .0001). In all infants, the mean ± SD fraction of inspired oxygen requirement (first 24 hours) decreased from 0.27 ± 0.08 to 0.24 ± 0.05 (P = .0005), days of oxygen decreased from 23.5 ± 44.5 to 9.3 ± 22.0 (P = .04), and days of MV decreased from 8.8 ± 27.8 to 2.2 ± 6.2 (P = .005). Hypotension decreased from 33% to 15% (P = .03). The percentage of infants with bronchopulmonary dysplasia was 17% before and 8% after (P = .27). Nurse staffing ratios remained unchanged.CONCLUSIONS:Implementation of these potentially better practices reduced the need for MV, surfactant, and supplemental oxygen as well as reduced hypotension among infants born before 33 weeks' gestation without adverse consequences. The costs for equipment and surfactant were lower.
Inflow Control Devices Minimize Annular Velocity in Gas Wells with Stand-Alone Screen Completions
Authors: Regulacion Rhandy , Shahreyar Noman 
Published: June 2011

Abstract
Many gas wells in unconsolidated sandstone reservoirs have been completed with stand-alone screens (SAS) that use either wire-wrapped screens (WWS) or mesh screens. This method is a cost-effective sand-control method for completions, especially in horizontal (Hz) wells where gravel packing (GP) may not be attractive for economic, operational, or logistical reasons. Because there are annular-flow failure concerns with this type of completion, a simple well-modeling study was conducted to look at the potential for application of inflow control devices (ICDs) to minimize annular velocity in Hz gas wells. This paper will discuss the annular flow results.
The purpose of the study was to investigate methods that could mitigate ‘hot spotting,’ a type of screen failure that can occur in an SAS completion, especially in high-rate gas wells. This type of failure occurs when fluid flow carrying abrasive particles is concentrated over a small area such that the entrance velocity is above the threshold for erosion. Swellable packers have been used to compartmentalize the SAS completion into many segments in an attempt to control annular movement of abrasive particles by minimizing annular velocity. However, the well modeling study discussed in this paper has shown that compartmentalization alone may not be sufficient.
This paper discusses the nodal-analysis software modeling tool that was used to build the well hydraulic models and to investigate the following flow behaviors: Annular velocityEffect of compartmentalization on annular velocityAnnular velocity in SAS-ICD completionEffect of compartmentalization on annular velocity in SAS-ICD completionEffect of ICD resistance on annular velocity
The study will show that 1) an SAS-ICD completion can be effective in minimizing annular flow, and 2), it appears to be the most effective means of minimizing annular flow in gas wells, ultimately reducing the chance of failure.
Issues in Lessor Accounting: The Forgotten Half of Lease Accounting
Authors: Bauman Mark P , Francis Richard N 
Published: June 2011

SYNOPSIS
In July 2006, the International Accounting Standards Board and the Financial Accounting Standards Board (the “Boards”) added a leasing project to their agenda. In August 2010, the Boards jointly released an exposure draft proposing a “right-of-use” model for the recognition of lease-related assets and liabilities. In their deliberations, the Boards noted numerous studies focusing on lessee accounting, but very little research examining lessor-related topics. To address this gap in the literature, this paper identifies key reporting and disclosure issues associated with lessors, and suggests improvements that could be incorporated into lease accounting guidance.
This study is based on an analysis of the financial statement disclosures of 57 of the 100 largest equipment lessors in the U.S. market. Disclosure quality, residual values, and the balance sheet impact of the proposal are examined, and numerous suggestions are offered to enhance the usefulness of lessor financial statement disclosures for decision makers.
Capacity Costs with Time-Based and Use-Based Asset Value Attrition
Authors: DeBruine Marinus , Sopariwala Parvez R 
Published: June 2011

SYNOPSIS
Traditional depreciation methods used by financial accounting as well as the capacity-based depreciation method recommended by managerial accounting literature assume that assets either lose value due to obsolescence or wear and tear. Recognizing that many assets lose value due to both obsolescence and use, Balakrishnan, Sivaramakrishnan, and Sunder, in the September 2004 issue of Accounting Horizons, propose a granularity framework that creates a nonlinear allocation by simultaneously considering an asset's use-based and time-based losses. However, their approach over-allocates and assigns all resource costs to periods before its usefulness has expired. We introduce several adjustments to the Balakrishnan et al. (2004) methodology with the notion of “flexibility value” and a partitioning of the cost of the acquired resources into a time-based and use-based component that avoids any over-allocation of resource costs. This approach also permits a further partitioning of those expired costs into costs that should be allocated to production or products and costs that should be allocated to periods as cost of unused or idle capacity—that is, to produce more accurate product costs for pricing and planning purposes. Finally, we offer a real-world example for partitioning a resource's acquisition cost into a use-based component and a time-based component.
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Authors: Chi Wuchun , Lisic Ling Lei , Pevzner Mikhail 
Published: June 2011

SYNOPSIS
We examine whether firms resort to real earnings management when their ability to manage accruals is constrained by higher quality auditors. In settings involving strong upward earnings management incentives, i.e., for firms that meet or just beat earnings benchmarks and firms that issue seasoned equities, we find that city-level auditor industry expertise and audit fees are associated with higher levels of real earnings management. We find similar, albeit weaker, results for the Big N auditors. Our paper suggests an unintended consequence of higher quality auditors constraining accrual earnings management, namely, firms resorting to potentially even more costly real earnings management. We also find that longer auditor tenure is associated with greater real earnings management, which could suggest merits of mandating audit firm rotation.
JEL Classifications: M40; M41.
Financial Analysts Need Sharper Accounting Tools
Authors: Mosso David 
Published: June 2011

SYNOPSIS
This paper explores the implications of a wealth accounting model on comparability for several key aspects of financial analysis such as restraining, accounting manipulation, and unifying merger and acquisition accounting. The paper extends the analysis of wealth accounting for individual companies to explore the implications for the capital markets at large, suggesting, for one thing, that wealth accounting financial statements would emit early warning signals of approaching financial crises. And, suggesting for another, that wealth accounting statements would serve as rolling stress tests to help the markets self- regulate, reducing the need for government regulation and at the same time helping regulators formulate more effective regulatory policies.
These proposals are revolutionary and would generate fierce opposition from the corporate financial reporting community. The paper explores the current political scene and concludes that the time may be ripe for a concerted effort to convince the Securities and Exchange Commission and the Financial Accounting Standards Board to elevate the interests of investors and creditors above the interests of corporate financial statement preparers that they now seem to favor, in fact if not by intent. The paper suggests that financial analysts and academic accountants should join forces to lead a reform effort.
Reporting of General Infrastructure Assets under GASB Statement No. 34
Authors: Vermeer Thomas E , Patton Terry K , Styles Alan K 
Published: June 2011

SYNOPSIS
GASBS No. 34 represents a dramatic shift in the way state and local governments report and present general infrastructure assets. Using Comprehensive Annual Financial Reports for the 50 states, Puerto Rico, and the District of Columbia, we find that financial statement users are unable to determine the extent of retroactive capitalization of these assets due to the lack of detailed disclosures provided by these governments. Comparing the status of infrastructure assets among the governments is also extremely difficult because governments using depreciation accounting have significant variation in the maximum useful lives of these assets and governments choosing the modified approach use different measurement methods and baselines. Given the need for comparability across governments and Standard & Poor's concern about how governments identify capital assets and their depreciation assumptions and processes, we suggest the GASB explicitly require governments to disclose the extent that infrastructure assets are capitalized and consider whether it is feasible to provide a list of acceptable measurement scales and condition levels for the modified approach. We also suggest that government officials and auditors further examine whether governments are meeting the requirements of the modified approach and whether the useful lives adopted for depreciation accounting are consistent with the physical lives of these assets. By enhancing the reporting transparency for infrastructure assets, governments can significantly increase the usefulness of these disclosures.
The Challenges of Competitiveness in Southeast European Countries
Authors: Kersan-Škabić Ines , Tijanić Lela 
Published: June 2011

The Challenges of Competitiveness in Southeast European CountriesThe article examines the problem of competitiveness in Southeast European countries, with a special emphasis on the position of these countries in World Economic Forum rankings of competitiveness, as well on their potential membership in the European Union. The article determines the most problematic factors for doing business in the region. These factors represent the most important determinants of business sector competitiveness and have implications on national competitiveness. A TOWS matrix was created and established the common characteristics (strengths, weaknesses, opportunities and threats) of the countries in the region. The matrix was also used to suggest strategies for increasing competitiveness. A maxi-maxi strategy ("expansionary strategy") was suggested because it represents the best way to utilise the countries' strengths and opportunities. Cross-section analysis established that increasing gross enrolment ratio in tertiary education and direct foreign investments have the most the positive impacts on GCI scores.
Internal and External Supervisory Mechanisms in Corporate Governance
Authors: Tipurić Darko , Tušek Boris , Filipović Davor 
Published: June 2011

Internal and External Supervisory Mechanisms in Corporate GovernanceGood corporate governance depends on well balanced relations between supervisory mechanisms in the corporate governance process. Relations between the supervisory board, as the internal supervisory mechanism, and external auditing, as the external supervisory mechanism, are crucial for the development of good corporate governance practice. This paper focuses on analyzing the relationship between the supervisory board and external auditing in order to determine the current state of that relationship in the Republic of Croatia and to determine possible guidelines for improving the relationship between the supervisory board and external auditing in practice. In addition, this study analyzes the relationship between the supervisory board and external auditing, which could lead to the maximum efficiency of both the supervisory board and external auditing and tests that relationship in practice using publicly traded companies in Croatia. This study also analyzes the impact of the audit committee on the efficiency of the supervisory board and external auditing.
Evaluation of management, control, complications and psychosocial aspects of diabetics in Bangladesh: DiabCare Bangladesh 2008
Authors: Latif ZA , Jain A , Rahman MM 
Published: June 2011

DiabCare Bangladesh 2008 evaluated the current status of diabetes care in Bangladesh as a continuation of similar cross-sectional study conducted previously in 1998. The current study recruited 1952 patients from general hospitals, diabetes clinics and referral clinics to study current scenario of diabetes management from 01 March 2009 to 31 March 2009. We report the results of type 2 diabetic population who constituted 95.3% (n=1860). Results showed deteriorating glycaemic control with mean HbA1c of 8.6±2.0% with only 23.1% of the patients achieving American Diabetes Association (ADA) target of <7%. 896 (47.0%) patients were hypertensive and 850 (94.9%) were on antihypertensive medication. 70.8% of patients had LDL levels >2.6 mmol/L; 43.8% had triglycerides >2.2 mmol/L; 44.1% had HDL<1 mmol/L despite 48% of the patients being on lipid lowering agents. Microvascular, macrovascular and severe late complications were reported in 39.2%, 9.9% and 12.1% patients respectively. The rates of diabetic complications were cataract 12.9%, microalbuminuria 15.7%, neuropathy symptoms 31.7%, leg amputation 1.2% and history of angina pectoris was 6.6%. Quality of life evaluation showed that about half of patients have poor quality of life. Also, there was poor adherence to diet, exercise and self testing of blood glucose. In conclusion, majority of the patients were still not satisfactorily controlled. There is an urgent need for effective remedial measures to increase adherence to practice guidelines and to educate both patients and healthcare personnel on importance of achieving clinical targets for metabolic control. DOI: http://dx.doi.org/10.3329/bmrcb.v37i1.7793 Bangladesh Med Res Counc Bull 2011; 37: 11 - 16
Birthweight of the babies delivered by chronic energy deficient mothers in National Nutrition Program (NNP) intervention area
Authors: Karim MR , Flora MS , Akhter S 
Published: June 2011

An operational research was done to explore the effect of targeted food supplementation by comparing the birthweight of the babies of two areas (intervention & nonintervention). This record-based study was carried out in Kapasia and Savar upazila of Dhaka division, relying on the primary organizational data of 565 mothers. In the National Nutrition Program (NNP) area only fifty percent moderate to severe malnourished [Chronic Energy Deficiency (CED) II & III] mothers were preferably targeted for onsite food support while 34 of them managed to complete the full course. The mean (±SD) BMI of the supplemented mothers were lower (16.21±0.77) kg/m2, than non-supplemented mothers in Kapasia (17.14±.82) kg/m2 and Savar 17.03±1.19) kg/m2 area. The mean (±SD) birth-weight for non NNP (Savar) category Mean (±SD) 2470±366.03 grams, for NNP (Kapasia) non-supplemented group 2720.18 (±368.63) grams and in Kapasia good supplemented group it was 2752.94 (±344.86) grams. Supplemented and non-supplemented mothers of NNP mothers were four times more likely to deliver normal birthweight babies [odds ratio with 95%CI 3.84 (2.01, 7.34)] and [odds ratio with 95%CI 3.90 (2.17, 7.01)] than mothers of control area when adjusted for sociodemographic variables. Birth weight status improved with better CED levels. Birth weight adjusted for CED status, had no significant association with food supplementation. In this study, the basic findings were food supplementation could not increase birth-weight significantly as other effects contributed to improve birthweight were removed. As fully supplemented CED III mothers gave birth almost same weighted babies in comparison to the babies of CED I mothers; the recovery from the probability of being less weighted than the current status might be considered as a potential effect of food supplementation. DOI: http://dx.doi.org/10.3329/bmrcb.v37i1.7794 Bangladesh Med Res Counc Bull 2011; 37: 17 – 23
Safety and efficacy of the supracostal access for percutaneous nephrolithotomy: Our initial experience
Authors: Hossain M , Ullah ATMA , Regmi S , Rahman H , Kibria SAMG 
Published: June 2011

The aim of this study was to evaluate the safety and efficacy of the supracostal access for percutaneous nephrolithotomy (PCNL). Between July 2007 and June 2010, 122 patients underwent PCNL, of whom 28 (23%) had supracostal access. All procedures were performed in a single sitting under general anesthesia. The data were analysed for indications, stone clearance rates and the complications associated with supracostal puncture. The indications for a supracostal access were staghorn stones (50%), pelvis stones (28.5%), calyceal stones in high-lying kidney (18%) and upper ureter/ureteric stones (3.5%). All tracts were made in the 11th intercostal space. Single tract access was used in 22 cases (78%), but 6 (22%) required a second tract. Additional punctures were required mainly for staghorn stones (4 out of 14). Overall, 82% of the patients were rendered stone free or had clinically insignificant residual stones with PCNL monotherapy, and this increased to 96% with secondary procedures. In patients with staghorn stones, they were completely cleared in 78%. Overall complication rate was 28% and included hydrothorax in 3 (10%) patients, which required insertion of a chest tube. One (3.5%) patient developed haemothorax secondary to injury of the intercostal artery, pelvic perforation in 1 (3.5%), perinephric collection in 1 (3.5%), infection/sepsis in 2 (7%). Except those patients who had complication, all other patient recovered uneventfully. Postoperative hospital stay ranged from 2 to 9 days. In conclusion, supracostal access gives high clearance rate with acceptable complications and should not be avoided for fear of chest complications. DOI: http://dx.doi.org/10.3329/bmrcb.v37i1.7797 Bangladesh Med Res Counc Bull 2011; 37: 34 - 38
Changements et permanences : géographie du travail et des vacances des Italiens
Authors: Rochefort Renée 
Published: June 2011

CAMBIAMENTI E PERMANENZE GEOGRAFIA DEL LAVORO E DELLA VILLEGIATURA IN ITALIA
Troviamo in" una prima parte un esame deU' evoluzione complessiva délie forze di lavoro in Italia.
L'autore cerca di interpretâre un fenomeno ormai accertato : il calo della popolazione attiva, con una accurata anâUsi, dei tre settori di attività e in seguito dei componenti della popolazione inattiva.
Le !dualità regionali inquanto riguarda il lavoro rimangono ma cambiano significato. L'autore mette in luce gli aspetti odierni di tre problemi meridionali : movimenti migratori, la terziarizzazione della popolazione, le difîicoltà e le speranze dell'industria.
La geografia délie vacanze interviene allora in una ultima "parte î per interpretare meglio la geografia del lavoro. La domanda è questa : chi va in ferie e dove. La carta délie vacanze coincide colla carta del reddito pro capite, gli ItaUani rimangono quasi tutti" in Italia, vanno al Nord e il potenziale turistico del Meridione non viene sufficientemente sfruttato.
La pollution des eaux en Provence-Côte d'Azur
Authors: Muckensturm F. 
Published: June 2011

Water pollution in Provence and Côte d'Azur.
Although the tight against pollution has not been undertaken since a long time, it is quite possible to calculate, localise and estimate the intensity and nature of pollution in rivers owing to chemical, administrative and juridical datas. Two kinds of pollution are to be distinguished : a «domestic» pollution which is very important down the rivers in the agglomerations and especially along the coast ; an industrial pollution, very spectacular, quite localised and constantly increasing in places where it did not exist before.
Les bordures de la plaine du Sélé. Etude morphologique
Authors: Baggioni Mireille 
Published: June 2011

Di un'altezza superiore ai 1000 metri, i bordi montagnosi délia pia- nura litorale del Sele sono costituiti dalla sovrapposizione di 3 série sedimentarie (la série calcareo-marno-silicea di Lagonegro, la série calcareo dolomitica ed un insieme di Flysch) separate da contatti anormal i di carreggiamenti. L'insieme emerge fin dal «Pontien». Poi il bordo Nord e il bordo Sud si individualizzano. A Sud 1' essenziale dei rilievi è sul posto fin dalla fine del Terziario e i grandi monoclinali, perpendico- lari agli attuali limiti délia Pianura, sono interessati soltanto dagiochi quaternari mi- nori, cià nondimeno sufficienti a creare délie gole d'antecedenza.
A Nord, il principali rilievi, paralleli agli attuali limiti délia Pianura, sono dovuti a movimenti tettonici verticali distensivi, al fine del villatranchiano poi al fine del Riss, che generano degli importanti depositi correlativi. L' idrografia porta il segno di questi movimenti recenti e la mortologia quaternaria vede alternarsi carsismo e so- lifluzione nella formazione di Eboli.
La vallée de l'oued Kert de Driouch à la mer (Rif Oriental - Maroc). Formations détritiques et néotectonique
Authors: Barathon Jean-Jacques 
Published: June 2011

L'étude des pays du Kert moyen et inférieur montre que d'importants dépôts villafranchiens ont été recoupés par de hauts glacis du Quaternaire ancien. Par la suite se sont élaborés quatre systèmes de terrasses alluviales. Le niveau 2 se raccorde à la plage ouljienne contemporaine d'une ambiance climatique semi- aride. L'abondance de formations plus récentes indique une évolution morphoclimatique post-ouljienne assez complexe.
Ces accumulations détritiques sont souvent déformées et on peut définir trois époques sinon trois styles de mouvements tectoniques dont certains sont particulièrement récents, alors que les plus anciens datent de la fin du Tertiaire.
Centre-ville et croissance urbaine à Martigues
Authors: Girard Nicole 
Published: June 2011

Un phénomène de Centrcville existe à Martigues, malgré la taille modeste de la ville. Le Centre se confond encore nettement avec la vieille ville qui rassemble l'essentiel des activités commerciales et de services. L'étude du Centre montre l'importance de la fonction résidentielle; cependant la population résidente évolue rapt' dement avec l'afflux des travailleurs immigrés.
L'aménagement du Golfe de Fos entraine une croissance urbaine très forte; l'inadaptation du Centre, vétusté et par certains aspects sous 'équipé, oblige à repenser le Centre en fonction de l'évolution de la ville et de ses besoins futurs.