bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status
Authors: Wilkicki Kathryn J. Jervis 
Published: December 2011

I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low).
Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions about tax exemption. However, when charitable care is low, respondents' perceptions about tax exemption were negatively influenced by high reported profits.
The Impact of Deductibility Limits on Compensation Contracts: A Theoretical Examination
Authors: Halperin Robert M. , Kwon Young K. , Rhoades-Catanach Shelley C. 
Published: December 2011

In 1993, Congress passed § 162(m) of the Internal Revenue Code. Section 162(m) disallows a deduction for compensation in excess of $1,000,000 paid to the chief executive officer (CEO) and the four highest compensated officers other than the CEO of a publicly traded corporation unless the excess is “performance-based.” Several articles in the popular and professional press (The New York Times 1993; The Journal of Taxation 1994) predicted that executives whose nonperformance-based compensation exceeded $1,000,000 before the passage of the legislation would find their salaries reduced and their performance-based compensation increased as a result of the legislation. Other predictions regarding the impact of § 162(m) have been mixed, with some commentators predicting no real effect (Burzawa 1993).
While several empirical studies have examined firm reactions to § 162(m) in terms of compensation packaging, no prior research has considered the impact of this legislation on executive performance. This paper provides a theoretical examination of both firm and executive responses to the deductibility limit imposed by § 162(m). The results of this study may be useful to tax policymakers considering the effectiveness of § 162(m) in meeting Congressional objectives, and to empirical researchers examining the impact of this legislation on firm and executive performance.
Effects of tidal volume, ventilatory frequency, and oxygen insufflation flow on the fraction of inspired oxygen in cadaveric horse heads attached to a lung model
Authors: Crumley Mariana N. , Hodgson David S. , Kreider Scott E. 
Published: December 2011

Abstract
Objective—To measure the effects of tidal volume, ventilatory frequency, and oxygen insufflation flow on the fraction of inspired oxygen in cadaveric horse heads attached to a lung model.
Sample—8 heads of equine cadavers.
Procedures—Each cadaveric horse head was intubated with a nasotracheal tube that extended into the proximal portion of the trachea. Oxygen was delivered through an oxygen catheter contained within and extending to the tip of the nasotracheal tube. The trachea was connected to the lung model by use of a spiral-wound hose with a sampling adaptor. Eight treatment combinations involving 2 tidal volumes (5 and 8 L), 2 ventilatory frequencies (6 and 12 mechanical breathes/min), and 2 insufflation rates (10 and 15 L/min) were applied to each head. Hand-drawn inspired gas samples were collected and analyzed for oxygen concentrations.
Results—The fraction of inspired oxygen (measured at mid trachea) ranged from 26.8% to 39.4%. Fraction of inspired oxygen was significantly higher with a smaller tidal volume, lower ventilatory frequency, and higher insufflation rate.
Conclusions and Clinical Relevance—In the study model, measured fraction of inspired oxygen varied with ventilatory pattern as well as oxygen insufflation rate. Clinically, this information could be beneficial for interpretation of data regarding arterial blood gases and hemoglobin saturation and in making appropriate oxygen insufflation decisions for anesthetized horses that are breathing room air.
Responses of equine tendon- and bone marrow–derived cells to monolayer expansion with fibroblast growth factor-2 and sequential culture with pulverized tendon and insulin-like growth factor-I
Authors: Durgam Sushmitha S. , Stewart Allison A. , Pondenis Holly C. , Yates Angela C. , Evans Richard B. , Stewart Matthew C. 
Published: December 2011

Abstract
Objective—To compare in vitro expansion of equine tendon- and bone marrow–derived cells with fibroblast growth factor-2 (FGF-2) supplementation and sequential matrix synthesis with pulverized tendon and insulin-like growth factor-I (IGF-I).
Sample—Cells from 6 young adult horses.
Procedures—Progenitor cells were expanded in monolayers with FGF-2, followed by culture with autogenous acellular pulverized tendon and IGF-I for 7 days. Initial cell isolation and subsequent monolayer proliferation were assessed. In pulverized tendon cultures, cell viability and expression of collagen types I and III and cartilage oligomeric matrix protein (COMP) mRNAs were assessed. Collagen and glycosaminoglycan syntheses were quantified over a 24-hour period.
Results—Monolayer expansion with FGF-2 significantly increased the mean ± SE number of tendon-derived cells (15.3 ± 2.6 × 106), compared with bone marrow–derived cells (5.8 ± 1.8 × 106). Overall, increases in collagen type III and COMP mRNAs were seen in tendon-derived cells, compared with results for bone marrow–derived cells. After IGF-I supplementation, increases in collagen type I and type III mRNA expression were seen in bone marrow–derived cells, compared with results for unsupplemented control cells. Insulin-like growth factor-I significantly increased collagen synthesis of bone marrow–derived cells. Monolayer expansion with FGF-2 followed by IGF-I supplementation significantly increased glycosaminoglycan synthesis in tendon-derived cells.
Conclusions and Clinical Relevance—Tendon-derived cells had increased cell numbers and matrix synthesis after monolayer expansion with FGF-2, compared with results for bone marrow–derived cells. In vivo experiments with FGF-2-expanded tendon-derived cells are warranted to evaluate effects on tendon healing.
Lesion severity at processing as a predictor of Salmonella contamination of swine carcasses
Authors: Hurd H. Scott , Yaeger Michael J. , Brudvig Jean M. , Taylor Daniel D. , Wang Bing 
Published: December 2011

Abstract
Objective—To measure the relationship between gross lesions in swine carcasses observed at a processing plant and Salmonella contamination and to determine whether nonexpert assessments of lesion status would correspond with swine pathologists' judgments.
Animals—Carcasses of 202 conventionally raised and 156 antimicrobial-free pigs in a Midwestern US processing plant examined from December 2005 to January 2006.
Procedures—4 replicates were conducted. For each, freshly eviscerated carcasses were identified as having or lacking visceral adhesions by a nonexpert evaluator and digital carcass photographs were obtained. Swab specimens were obtained from carcasses before the final rinse stage of processing, and bacterial culture for Salmonella spp and Enterococcus spp was performed. Subsequently, carcass photographs were numerically scored for lesion severity by 3 veterinary pathologists. Results were used to test the ability of lesion detection to predict bacterial contamination of carcasses and the agreement between judgments of the inexperienced and experienced assessors.
Results—The probability of Salmonella contamination in carcasses with lesions identified at the abattoir was 90% higher than that in carcasses lacking lesions, after controlling for replicate identity and antimicrobial use. The receiver operating characteristic curve and Cohen κ indicated close agreement between lesion detection at the abattoir and by the 3 pathologists.
Conclusions and Clinical Relevance—Findings indicated the presence of lesions could be used to predict Salmonella contamination of swine carcasses and that a nonexpert processing-line assessment of lesions could be used to discriminate between healthy and chronically ill swine before their entry into the human food supply.
Does GSTP1 Polymorphism Contribute to Genetic Damage Caused by Ageing and Occupational Exposure?
Authors: Eshkoor Sima , Ismail Patimah , Rahman Sabariah , Moin Saidi 
Published: December 2011

Does GSTP1 Polymorphism Contribute to Genetic Damage Caused by Ageing and Occupational Exposure?The aim of our study was to see the effects of GSTP1 polymorphism on biomarkers of ageing, including micronuclei (MN), comet tail length, and relative telomere length in automobile repair workers, who are exposed to a broad spectrum of potential mutagens. The analysis was performed on buccal cells collected from occupationally exposed and non-exposed (control) subjects. Samples were analysed using cytogenetic and molecular methods, including restriction fragment length polymorphism (RFLP), MN test, comet assay, and real-time PCR. The results confirmed the DNA damaging effects of substances used in the mechanical workshops, but did not confirm the influence of GSTP1 gene polymorphism on DNA damage. However, further studies on both occupationally exposed and control populations are needed to understand the relationship between GSTP1 polymorphism and genome damage.
Macromolecular prodrugs. XIII. Hydrosoluble conjugates of 17β-estradiol and estradiol-17β-valerate with polyaspartamide polymer
Authors: Končič Marijana , Zorc Branka , Novak Predrag 
Published: December 2011

Macromolecular prodrugs. XIII. Hydrosoluble conjugates of 17β-estradiol and estradiol-17β-valerate with polyaspartamide polymerTwo hydrosoluble conjugates of 17β-estradiol (ED) and estradiol-17β-valerate (EV) with polyaspartamide polymer were prepared and characterized. ED and EV were first chemically modified and bound to poly[α,β-(N-2-hydroxyethyl-DL-aspartamide)]-poly[α,β-(N-2-aminoethyl-DL-aspartamide)] (PAHA), a hydrosoluble polyaspartamide-type copolymer bearing both hydroxyl and amino groups. ED was first converted to 17-hemisuccinate (EDS) and then bound to PAHA. In the resulting conjugate PAHA-EDS, the estradiol moiety was linked to the polymer through a 2-aminoethylhemisuccinamide spacer. On the other hand, EV was first converted to estradiol-17β-valerate-3-(benzotriazole-1-carboxylate), which readily reacted with amino groups in PAHA affording the polymer-drug conjugate PAHA-EV. In the prepared conjugate PAHA-EV, the estradiol moiety was covalently bound to the polyaspartamide backbone by carbamate linkage, through an ethylenediamine spacer. The polymer-drug conjugates were designed and prepared with the aim to increase water-solubility, bioavailability and to improve drug delivery of the lipophilic estrogen hormone.
Effect of cattle liquid manure fertilization on the yield of grassland and density of soil oribatid mites (Acari, Oribatida)
Authors: Kruczyńska Karolina , Seniczak Stanisław 
Published: December 2011

Effect of cattle liquid manure fertilization on the yield of grassland and density of soil oribatid mites (Acari, Oribatida)
The effect of cattle liquid manure without and with Effective Microorganisms (EM) on the hay yield and density of soil Oribatida was investigated in a lowland meadow. Fertilization of the meadow with low and medium doses (30 m3·ha-1 and 60 m3·ha-1) of liquid manure increased the hay yield, more with EM than without them. However, the highest dose (90 m3·ha-1) of fertilizer did not change hay yield, as compared to the control plot. All doses of cattle liquid manure reduced the density of oribatid mites, distinctly more without EM than with them. This suggests a favourable influence of EM on these mites. Among the Oribatida, Liebstadia similis, Scheloribates laevigatus, Eupelops occultus, and Achipteria coleoptrata, were abundant, while other species were infrequent. The community of Oribatida was dominated by adults.
Characterization of 24 transferable microsatellite loci in four skullcaps (Scutellaria, Labiatae)
Authors: Chiang Yu‐Chung , Huang Bing‐Hong , Shih Huei‐Chuan , Hsu Tsai‐Wen , Chang Chun‐Wen , Liao Pei‐Chun 
Published: December 2011

• Premise of the study: Transferable polymorphic microsatellite loci for four skullcaps, Scutellaria indica, S. taiwanensis, S. austrotaiwanensis, and S. playfairii, were developed for future studies of the mating system and population structure of these species. Interspecific amplification was also tested in various Scutellaria species.• Methods and Results: Twelve novel polymorphic microsatellite loci were isolated from four S. taiwanensis specimens, and seven are interspecifically transferable. Microsatellite loci developed from S. austrotaiwanensis in a previous study were also analyzed in the other three species, and 12 loci were found to be transferable. Allele numbers of the total 24 loci for S. indica, S. taiwanensis, S. playfairii, and S. austrotaiwanensis are two to four, two, two to five, and two to three, respectively, with an expected heterozygosity ranging from 0.114–0.661, 0.062–0.499, 0.280–0.730, and 0.268–0.662, respectively. The interspecies transferability of these 24 loci was further tested in another 10 Scutellaria species, including three species native to Taiwan. Seventeen loci were found to be interspecifically amplifiable, especially among the Taiwan native species.• Conclusions: These highly polymorphic and transferable loci will be useful for future studies of the mating system of closely related Scutellaria species.
Study on the synthesis and characterization of surface activities of hydrophilic derivatives of β‐sitosterol
Authors: Lim Jong Choo , Chung Dae‐Won 
Published: December 2011

AbstractThree kinds of hydrophilic derivatives of β‐sitosterol (HPS) were synthesized from poly(ethylene glycol) (PEG) with molecular weight 1000, 2000, and 4000 by two‐step reactions. The chemical structure and the distribution of isomers in HPSs were investigated by 1H‐NMR and Maldi‐Tof, respectively. The solubility of HPS in water increased as the molecular weight of the parent PEG increased. However, when the solubility of each HPS was calculated based on the weight ratio of the β‐sitosterol moiety in HPS, HPS‐1000 prepared from PEG 1000 showed the highest solubility. Both the CMC and surface tension of HPS surfactant system have been found to increase with an increase in molecular weight of the parent PEG. Dynamic surface tension measurement using a maximum bubble pressure tensiometer showed that much longer time was required to reach an equilibrium value presumably due to the lower mobility of a surfactant molecule with high molecular weight. The interfacial tensions measured between HPS system and n‐decane at 25°C were in the same order of magnitude as those exhibited between micellar solutions and nonpolar hydrocarbon oils and also found to decrease with a decrease in molecular weight of the parent PEG. The most stable foams were observed with HPS‐1000 system which is consistent with that of surface tension measurement where HPS‐1000 system exhibited a lower surface tension value at CMC than other two systems. © 2011 Wiley Periodicals, Inc. J Appl Polym Sci, 2012
Optical studies of CdS:Mn nanoparticles
Authors: Sharma Ravi 
Published: December 2011

ABSTRACTCadmium sulphide nanoparticles were grown using a wet chemical method, by dissolving the reactants, cadmium chloride and sodium sulphide in water, in the presence of mercaptoethanol (ME), which was used as a capping agent. Manganese chloride was used to dope the nanoparticles. It was found that the particle size varied with different concentrations of ME. At higher concentrations of ME, smaller sized nanoparticles were synthesized. This method also reveals the high stability of nanoparticles in water. Nanoparticle properties were investigated using UV–vis absorption, photoluminescence spectroscopy, X‐ray diffraction (XRD) and scanning electron microscopy (SEM) techniques. The particle sizes were measured by the XRD technique, SEM and optical absorption spectra and were in the range 2–6 nm. Copyright © 2011 John Wiley & Sons, Ltd.
A2a adenosine receptor mediates HepG2 cell apoptosis by downregulating Bcl‐XL expression and upregulating bid expression
Authors: Tamura Kunihiro , Kanno Takeshi , Fujita Yumiko , Gotoh Akinobu , Nakano Takashi , Nishizaki Tomoyuki 
Published: December 2011

AbstractExtracellular adenosine induced apoptosis in HepG2 cells, a human hepatoma cell line, by tuning apoptosis‐mediator gene transcription. The present study aimed at identifying the responsible adenosine receptor and clarifying the signaling pathway underlying adenosine‐induced HepG2 cell apoptosis. Adenosine and CGS21680, an A2a adenosine receptor agonist, induced HepG2 cell apoptosis, and the effect was inhibited by DMPX, an A2a adenosine receptor antagonist, or by knocking‐down A2a adenosine receptors. Adenosine reduced expression of Bcl‐XL mRNA and protein but otherwise increased expression of the Bid mRNA and protein in HepG2 cells, and those effects were also prevented by knocking‐down A2a adenosine receptors. Adenosine caused disruption of mitochondrial membrane potentials and stimulated cytochrome c efflux from the mitochondria in HepG2 cells. Adenosine activated caspases‐3 and ‐9 in HepG2 cells, which was significantly inhibited by knocking‐down A2a adenosine receptors. The results of the present study indicate that extracellular adenosine downregulates Bcl‐XL expression and upregulates Bid expression, thereby disrupting mitochondrial membrane potentials to allow cytochrome c efflux from the mitochondria, and then causing activation of caspase‐9 and the effector caspase‐3, as mediated via A2a adenosine receptors. J. Cell. Biochem. 113: 1766–1775, 2012. © 2011 Wiley Periodicals, Inc.
Multitissue assessment of in vivo postprandial intracellular lipid partitioning in rats using localized 1H‐[13C] magnetic resonance spectroscopy
Authors: Jonkers Richard A. M. , Geraedts Tom R. , van Loon Luc J. C. , Nicolay Klaas , Prompers Jeanine J. 
Published: December 2011

AbstractExcess accumulation of lipids in nonadipose tissues such as skeletal muscle and liver has been implicated in the development of obesity‐related disorders, but the cause of this ectopic lipid overload remains unknown. The aim of this study was to determine in vivo postprandial lipid partitioning in rat skeletal muscle and liver, using localized 1H‐[13C] magnetic resonance spectroscopy in combination with the oral administration of 13C‐labeled lipids. Six rats were measured at baseline and 5 and 24 h after administration of 400 mg [U‐13C]‐labeled algal lipids. Five hours after administration, fractional 13C enrichments of the lipid pools in muscle and liver were increased 3.9‐fold and 4.6‐fold (P < 0.05), respectively, indicating that part of the ingested lipids had been taken up by muscle and liver tissue. At 24 h, fractional 13C enrichments of muscle and liver lipids were decreased 1.6‐fold and 2.2‐fold (P < 0.05), respectively, compared with the 5 h values. This can be interpreted as a depletion of 13C‐labeled lipids from the intracellular lipid pools as a consequence of lipid turnover. In conclusion, the novel application of 1H‐[13C] magnetic resonance spectroscopy in combination with the oral administration of 13C‐labeled lipids is applicable for the longitudinal assessment of in vivo lipid partitioning between multiple tissues. Magn Reson Med, 2012. © 2011 Wiley Periodicals, Inc.
First Report of Cucumber mosaic virus in Desert Rose in Taiwan
Authors: Chen Y. K. , Chang Y. S. , Lin Y. W. , Wu M. Y. 
Published: December 2011

Desert rose (Adenium obesum (Forssk.) Roem. & Schult, family Apocynaceae) is native to southeastern Africa, and is a perennial potted ornamental with colorful flowers that are popular in Taiwan. Symptoms of mosaic and chlorotic ringspots and line patterns on leaves were observed in July 2010, on all eight plants in a private garden in Potzu, Chiayi, Taiwan. Spherical virus particles with a diameter of approximately 28 nm were observed in crude sap prepared from symptomatic leaves. Virus culture was established by successive local lesion isolation in Chenopodium quinoa and was maintained in the systemic host Nicotiana tabacum van Hicks. The virus was mechanically transmissible to indicator plants and induced symptoms similar to those incited by Cucumber mosaic virus (CMV). Observed symptoms included local lesions on inoculated leaves of C. amaranticolor and systemic mosaic in Cucumis sativus, Lycopersicon esculentum, N. benthamiana, N. glutinosa, and N. rustica. On N. tabacum, necrotic ringspots developed on inoculated leaves followed by systemic mosaic. Serological tests using ELISA assays and western blotting indicated that the virus reacted positively to a rabbit antiserum prepared to CMV (4). Amplicons of an expected size (1.1 kb) were obtained in reverse transcription-PCR with primers specific to the 3′-half of CMV RNA 3 (3) using total RNA extracted from infected desert rose and N. tabacum. The amplified cDNA fragment was cloned and sequenced (GenBank Accession No. AB667971). Nucleotide sequences of the coat protein open reading frame (CP ORF) (657 nt) had 92 to 96% and 76 to 77% sequence identity to those of CMV in subgroups I (GenBank Accession Nos. NC_001440, D00385, M57602, D28780, and AB008777) and II (GenBank Accession Nos. L15336, AF127976, AF198103, and M21464), respectively. Desert roses infected by Tomato spotted wilt virus (TSWV) (1) and CMV (2) have been reported previously. In spite of the plants showing mosaic symptoms similar to that caused by CMV (2) and chlorotic ringspots and line patterns caused by TSWV (1), only CMV was detected in and isolated from these infected desert roses. However, the possibility of mixed infection of CMV and other viruses were not excluded in this research. To our knowledge, this is the first report of CMV infection in desert rose plants occurring in Taiwan. References: (1) S. Adkins and C. A. Baker. Plant Dis. 89:526, 2005. (2) C. A. Baker et al. Plant Dis. 87:1007, 2003. (3) Y. K. Chen et al. Arch. Virol. 146:1631, 2001. (4) Y. K. Chen and C. C. Yang. Plant Dis. 89:529, 2005.
Adipocytokine zinc α2 glycoprotein (ZAG) as a novel urinary biomarker for normo‐albuminuric diabetic nephropathy
Authors: Lim S. C. , Liying D. Q. , Toy W. C. , Wong M. , Yeoh L. Y. , Tan C. , Lau D. , Tan C. , Subramaniam T. , Sum C. F. 
Published: December 2011

Diabet. Med. 29, 945–949 (2012)AbstractObjective  A substantial proportion of diabetic nephropathy individuals are non‐albuminuric. Using a proteomic approach, we searched for novel urinary biomarkers.Methods  We studied three groups (n = 6 per group) of males with Type 2 diabetes: (1) normal renal function; (2) classical diabetic nephropathy (urinary albumin–creatinine ratio > 1000 mg/g and glomerular filtration rate < 60 ml/min.1.73 m2) and (3) non‐albuminuric diabetic nephropathy (glomerular filtration rate < 60 ml/min.1.73 m2 and urinary albumin–creatinine ratio < 30 mg/g). We used two‐dimensional fluorescence differential gel electrophoresis, matrix‐assisted laser desorption/ionization time‐of‐flight mass spectrometry peptide identification and western blot validation in the study.Results  Sixty protein spots were differentially abundant between the non‐albuminuric and macro‐albuminuric subjects (> 2.5‐fold, P < 0.05). In the non‐albuminuric subjects, in addition to previously reported α1‐microglobulin, the next most interesting spot (upregulated 3.44‐fold, P = 0.0026) was human zinc‐α2‐glycoprotein, a novel adipose‐cytokine associated with glomerular injury. This was confirmed by western blot and replicated in female diabetic nephropathy subjects.Conclusions  From our preliminary results, human zinc‐α2‐glycoprotein may be a novel urinary biomarker for non‐albuminuric diabetic nephropathy.