bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Learning Effects of Monitoring
Authors: Campbell Dennis , Epstein Marc J. , Martinez-Jerez F. Asis 
Published: July 2011

ABSTRACT
This study investigates the relationship between monitoring, decision making, and learning among lower-level employees. We exploit a field-research setting in which business units vary in the “tightness” with which they monitor employee decisions. We find that tighter monitoring gives rise to implicit incentives in the form of sharp increases in employee termination linked to “excessive” use of decision-rights. Consistent with these implicit incentives, we find that employees in tightly monitored business units are less likely than their loosely monitored counterparts to: (1) use decision-rights; and (2) adjust for hard information, in the form of historical performance data, in their decisions. These decision-making patterns are associated with large and systematic differences in learning rates across business units. Learning is concentrated in business units with “loose monitoring” and entirely absent in those with “tight monitoring.” The results are consistent with an experimentation hypothesis in which tight monitoring of decisions leads to more control but less learning.
Data Availability: The data used in this study cannot be made publicly available due to confidentiality agreements with the participating organization.
Cash Flow Patterns as a Proxy for Firm Life Cycle
Authors: Dickinson Victoria 
Published: July 2011

ABSTRACT
This study develops a firm life cycle proxy using cash flow patterns. The patterns provide a parsimonious indicator of life cycle stage that is free from distributional assumptions (i.e., uniformity). The proxy identifies differential behavior in the persistence and convergence patterns of profitability. For example, return on net operating assets (RNOA) does not mean-revert (spread of 7 percent after five years between mature and decline firms) when examined by life cycle stage, which has implications for growth rates and forecast horizons. Further, determinants of future profitability such as asset turnover and profit margin are differentially successful in generating increases in profitability conditional on life cycle stage. Finally, investors do not fully incorporate the information contained in cash flow patterns and, as a result, undervalue mature firms. The cash flow proxy is a robust tool that has applications in analysis, forecasting, valuation, and as a control variable for future research.
Data Availability: All data are available from public sources identified in the paper.
Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment
Authors: Gu Feng , Lev Baruch 
Published: July 2011

ABSTRACT
We establish that the root cause of many goodwill write-offs is the buyers' overpriced shares at acquisition. Overpriced shares provide managers with strong incentives to exploit the overpricing by acquiring businesses, often paying more than the acquisition's synergies, setting the stage for subsequent goodwill write-offs. In particular, we document the following patterns: (1) Share overpricing is strongly and positively associated with the intensity of corporate acquisitions and the growth of accounting goodwill. (2) Share overpricing predicts goodwill write-offs and their magnitude. (3) Acquisitions by overpriced companies—a strategy often recommended by investment bankers and some academics—are often ill-advised (overpaid for and/or strategic misfit), exacerbating the post-acquisition negative returns of buyers beyond the reversal of the overpricing. Thus, managers' arguments notwithstanding, goodwill write-off is an important event highlighting a dysfunctional investment strategy.
Data Availability: Data are available from sources identified in the paper.
The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision
Authors: Messier William F. , Reynolds J. Kenneth , Simon Chad A. , Wood David A. 
Published: July 2011

ABSTRACT
This study examines how using the internal audit function (IAF) as a management training ground (MTG) affects external audit fees and the external auditors' perceptions of the IAF. Over half of all companies that have an IAF specifically hire internal auditors with the purpose of rotating them into management positions (or cycle current employees into the IAF for a short stint before promoting them into management positions). Using archival data, we find that external auditors charge higher fees to companies that use the IAF as a MTG. Using an experiment, we provide evidence as to why fees are higher. Specifically, we find that external auditors perceive internal auditors employed in an IAF used as a MTG to be less objective but not less competent than internal auditors employed in an IAF not used as a MTG. These results have important implications for the many companies that use their IAF as a MTG.
Data Availability: Contact the authors. Data provided by the Institute of Internal Auditors Research Foundation are subject to restrictions.
Disclosure Tone and Shareholder Litigation
Authors: Rogers Jonathan L. , Van Buskirk Andrew , Zechman Sarah L. C. 
Published: July 2011

ABSTRACT
We examine the relation between disclosure tone and shareholder litigation to determine whether managers' use of optimistic language increases litigation risk. Using both general-purpose and context-specific text dictionaries to quantify tone, we find that plaintiffs target more optimistic statements in their lawsuits and that sued firms' earnings announcements are unusually optimistic relative to other firms experiencing similar economic circumstances. These findings are consistent with optimistic language increasing litigation risk. In addition, we find incrementally greater litigation risk when managers are both unusually optimistic and engage in abnormal selling. This finding suggests that firms can mitigate litigation risk by ensuring that optimistic statements are not contradicted by insider selling. Finally, we find that insider selling is associated with litigation risk only when contemporaneous disclosures are unusually optimistic.
JEL Classifications: G38; K22; M41; M48.
Data Availability: Data are available from sources indicated in the text.
Pulmonary Thromboembolism Following Radio-Frequency Ablation of the Atrioventricular Node in a Patient Heterozygous for the Factor V Leiden and the Mthfr C677T Mutations
Authors: Pešut D , Raljević S , Kontić M , Božić D , Buha I , Stević R 
Published: July 2011

Pulmonary Thromboembolism Following Radio-Frequency Ablation of the Atrioventricular Node in a Patient Heterozygous for the Factor V Leiden and the Mthfr C677T MutationsPatients who undergo radiofrequency ablation of the atrioventricular (AV) node rarely develop acute major complications. A 41-year-old Caucasian male smoker, was admitted to the Pulmology Teaching Hospital at Belgrade, Serbia, for sharp persistent chest pain, fever and fatigue following AV node radiofrequency ablation for arrhythmia. Chest X-ray showed obtuse right costo-phrenic angle and laminar atelectasis in the right lower lung lobe. The plasma D-dimer level was elevated. A perfusion lung scan showed multiple bilateral perfusion defects and multislice computed tomography showed thrombotic mass in the right pulmonary artery. Genetic analysis revealed that he was heterozygous for the prothrombin Factor V (FV) Leiden and MTHFR C677T mutations. Therapy started with intravenous heparin, followed by warfarin. He had no other episodes over a 2-year follow-up. Lifelong oral anticoagulant therapy was recommended.
The Cretaceous-Paleogene boundary in turbiditic deposits identified to the bed: a case study from the Skole Nappe (Outer Carpathians, southern Poland)
Authors: Gasiński M. , Uchman Alfred 
Published: July 2011

The Cretaceous-Paleogene boundary in turbiditic deposits identified to the bed: a case study from the Skole Nappe (Outer Carpathians, southern Poland)The Cretaceous-Paleogene (K-T) boundary has been recognized in turbiditic sediments of the Ropianka Formation in the Skole Nappe (Bąkowiec section) on the basis of planktonic foraminiferids with an accuracy of 40 cm. Such precise determination of the K-T boundary for the first time in the Carpathians and in turbiditic flysch sediments in general was possible due to the successive occurrence of the Early Paleocene planktonic taxa of the P1 Zone above the latest MaastrichtianAbathomphalus mayaroensisZone with theRacemiguembelina fructicosaSubzone. The trends in composition of the latest Maastrichtian foraminiferal assemblages are similar to the Gaj section from the adjacent thrust sheet, probably due to the influence of the same paleoenvironmental factors.
Effects of an Interactive Computer Game Exercise Regimen on Balance Impairment in Frail Community-Dwelling Older Adults: A Randomized Controlled Trial
Authors: Szturm Tony , Betker Aimee L. , Moussavi Zahra , Desai Ankur , Goodman Valerie 
Published: July 2011

Background
Due to the many problems associated with reduced balance and mobility, providing an effective and engaging rehabilitation regimen is essential to progress recovery from impairments and to help prevent further degradation of motor skills.

Objectives
The purpose of this study was to examine the feasibility and benefits of physical therapy based on a task-oriented approach delivered via an engaging, interactive video game paradigm. The intervention focused on performing targeted dynamic tasks, which included reactive balance controls and environmental interaction.

Design
This study was a randomized controlled trial.

Setting
The study was conducted in a geriatric day hospital.

Participants
Thirty community-dwelling and ambulatory older adults attending the day hospital for treatment of balance and mobility limitations participated in the study.

Interventions
Participants were randomly assigned to either a control group or an experimental group. The control group received the typical rehabilitation program consisting of strengthening and balance exercises provided at the day hospital. The experimental group received a program of dynamic balance exercises coupled with video game play, using a center-of-pressure position signal as the computer mouse. The tasks were performed while standing on a fixed floor surface, with progression to a compliant sponge pad. Each group received 16 sessions, scheduled 2 per week, with each session lasting 45 minutes.

Measurements
Data for the following measures were obtained before and after treatment: Berg Balance Scale, Timed “Up & Go” Test, Activities-specific Balance Confidence Scale, modified Clinical Test of Sensory Interaction and Balance, and spatiotemporal gait variables assessed in an instrumented carpet system test.

Results
Findings demonstrated significant improvements in posttreatment balance performance scores for both groups, and change scores were significantly greater in the experimental group compared with the control group. No significant treatment effect was observed in either group for the Timed “Up & Go” Test or spatiotemporal gait variables.

Limitations
The sample size was small, and there were group differences at baseline in some performance measures.

Conclusion
Dynamic balance exercises on fixed and compliant sponge surfaces were feasibly coupled to interactive game-based exercise. This coupling, in turn, resulted in a greater improvement in dynamic standing balance control compared with the typical exercise program. However, there was no transfer of effect to gait function.
Beyond Reason: The Exotic Millennium in English Culture
Authors: Wilson Andrew Fergus 
Published: July 2011

Abstract: Using two contrasting television programs made and broadcast in the United Kingdom, this article will explore how representations of apocalyptic themes and belief contribute to an idea of “nation.” Drawing upon Benedict Anderson's analysis of the interplay between “reason” and “unreason” in English culture, this analysis will reveal the innate “foreignness” of the coming of the end within mainstream English mass culture.
Quantitative analysis of the intramedullary arterial supply of the feline tibia
Authors: Rochat M. , Ritchey J. , Payton M. , Dugat D. 
Published: July 2011

SummaryObjectives: To quantitatively describe the intramedullary arterial supply of the adult feline tibia and determine if the arterial supply is significantly different from that of adult small dogs.Methods: Cadaveric feline and canine pelvic limbs were obtained to prospectively investigate the intramedullary arterial supply of the tibia. A microvascular injection and modified Spalteholz bone clearing technique were used to characterize and quantify the intramedullary arterial supply of the tibia. Statistical comparisons were made between cats and dogs for the percentage of intramedullary arterial supply (arterial density) and the diameter of the nutrient artery.Results: No significant difference was observed in the intramedullary arterial density between dog and cat tibiae. The feline nutrient artery diameter (0.55 ± 0.1 mm) was significantly greater than the canine nutrient artery (0.30 ± 0.04 mm) in the distal section of bone. Dogs subjectively had a greater number of branching vessels in the distal and mid-diaphyseal sections of bone when compared to cats.Clinical significance: Delayed fracture healing in the feline tibia does not appear to be associated with a lack of intramedullary arterial supply. A lack of diffuse arborization of the arterial supply to the middle and distal feline tibia may explain, at least in part, why feline tibial delayed or nonunions may be more common than in canine tibial fractures.
A 10‐gene phylogeny of Solanum section Herpystichum (Solanaceae) and a comparison of phylogenetic methods
Authors: Tepe Eric J. , Farruggia Frank T. , Bohs Lynn 
Published: July 2011

• Premise of the study: Solanum section Herpystichum is a lineage that comprises both widespread and very narrowly distributed species. This study investigates the phylogenetic relationships of sect. Herpystichum and evaluates several phylogenetic methods for analysis of multiple sequences.• Methods: Sequence data from seven nuclear (ITS, GBSSI, and five COSII) and three plastid (psbA–trnH, trnT–trnF, and trnS–trnG) regions were concatenated and analyzed under maximum parsimony and Bayesian criteria. In addition, we used two analytical methods that take into account differences in topologies resulting from the analyses of the individual markers: Bayesian Estimation of Species Trees (BEST) and supertree analysis.• Key results: The monophyletic Solanum sect. Herpystichum was resolved with moderate support in the concatenated maximum parsimony and Bayesian analyses and the supertree analysis, and relationships within the section were well‐resolved and strongly supported. The BEST topology, however, was poorly resolved. Also, because of how BEST deals with missing sequences, >25% of our accessions, including two species, had to be excluded from the analyses. Our results indicate a progenitor‐descendent relationship with two species nested within the widespread S. evolvulifolium.• Conclusions: Analytical methods that consider individual topologies are important for studies based on multiple molecular markers. On the basis of analyses in this study, BEST had the serious shortcoming that taxa with missing sequences must be removed from the analysis or they can produce spurious topologies. Supertree analysis provided a good alternative for our data by allowing the inclusion of all 10 species of sect. Herpystichum.
Microsatellites for mahoganies: Twelve new loci for Swietenia macrophylla and its high transferability to Khaya senegalensis
Authors: Lemes Maristerra R. , Esashika Thana , Gaoue Orou G. 
Published: July 2011

• Premise of the study: A new set of 12 microsatellite markers was developed and characterized for big‐leaf mahogany (Swietenia macrophylla King, Meliaceae) and its transferability assayed in the African mahogany, Khaya senegalensis (Desr.) A. Juss. (Meliaceae), to study population and conservation genetics of these threatened tropical timber species.•Methods and Results: Using an enriched library approach twelve novel microsatellite loci were identified for S. macrophylla. The number of alleles per locus ranged from 5 to 14 and mean observed and expected heterozygosities were 0.819 and 0.822, respectively. Twenty microsatellite loci developed for S. macrophylla (12 from this study and eight previously published) were tested for K. senegalensis and 10 polymorphic were characterized.•Conclusions: The results show the highly informative content of the new SSR loci for Swietenia macrophylla and the high effectiveness of these microsatellites for population genetics, gene flow, and mating system studies in Khaya senegalensis.
Abacavir Coadministration Does Not Interfere with the Suppressive Activity of Ribavirin in An HCV Replicon System
Authors: Van den Eynde Eva , Quer Josep , Cubero María , Curran Adriá , Homs María , Garcia-Cehic Damir , Falco Vicenç , Ribera Esteban , Esteban Juan I , Pahissa Albert , Crespo Manuel 
Published: July 2011

Background HCV is a major cause of morbidity and mortality in HIV-coinfected patients. Several observational studies have suggested that HCV response to pegylated interferon and ribavirin is lower in HIV-coinfected patients treated with abacavir. It has been postulated that abacavir could compete with ribavirin to be phosphorylated, leading to a reduction in the active form of the drug (triphosphorylated ribavirin). Here, we studied the effect of abacavir, tenofovir or lamivudine addition on the suppressive activity of ribavirin in an HCV RNA replicon system. Methods We used the human hepatoma HuH-7 cell clone 9B containing the HCV genotype 1b replicon I389/ NS3-3’. Cells were treated for 24 h with ribavirin (0, 10 and 50 μM) plus abacavir, tenofovir or lamivudine at doses of 0, 10 and 50 μM and HCV RNA production was quantified by real-time PCR in triplicate assays. Results were expressed as mean ±sd of the HCV RNA produced per cell (log10 IU/cell). Means were compared using the Student's t-test. Results Ribavirin treatment produced a dose-dependent suppression of HCV RNA production by the replicon system. Combination of ribavirin and interferon resulted in an additive antiviral activity. The addition of abacavir did not modify the suppressive activity of ribavirin on the replicon HCV RNA expression. Similar results were obtained when ribavirin was used in combination with tenofovir or lamivudine. Conclusions In a subgenomic HCV RNA replicon system, the antiviral effect of ribavirin was not modified by the addition of abacavir, tenofovir or lamivudine.
Cutaneous Mycobacterium kansasii infection in a patient with AIDS post initiation of antiretroviral therapy
Authors: Mitha Mohammed , Naicker Preneshni , Taljaard Jantjie 
Published: July 2011

The HIV pandemic has resulted in unique clinical presentations in patients, and their diagnosis and management pose challenges to physicians in the developing world. Due to limited resources and difficulties in laboratory diagnosis, most physicians treat according to the most likely etiological agent that might be causing the disease. In South Africa, when acid-fast bacilli are detected, anti-tuberculous treatment is commenced. However, it must be realized that not all acid-fast bacilli are Mycobacterium tuberculosis, and that there are nontuberculous mycobacteria that can cause infections. Clinicians should work closely with the medical microbiologist when unique cases arise to ensure optimal microbial detection, identification, and patient management. This paper describes a very rare case of self-resolving cutaneous Mycobacterium kansasii infection following the initiation of antiretroviral therapy and potentially associated with immune reconstitution inflammatory syndrome.
Molecular and serological assessment of parvovirus B19 infections among sickle cell anemia patients
Authors: Obeid Obeid E 
Published: July 2011

Introduction: Parvovirus B19 is a cause of hemolysis and red blood cell aplasia in patients with sickle cell anemia. The present study aimed to assess parvovirus B19 infection among sickle cell anemia patients. Methodology: All patients (n = 138) included in the study were sickle cell anemia patients. Blood donors were used as a control group. Assessment of parvovirus B19 antibodies and viral DNA was performed using established methods of detection and B19 recomBlot assay. Results: Detectable levels of parvovirus B19 IgG were found in 52 samples (37.6%) whereas anti-parvovirus B19 IgM antibodies were detected in four (2.89 %) patients of the sickle-cell anemia group. Anti-B19 IgM-positive samples contained B19-viral DNA. These four patients presented with fever, malaise, pallor and no cutaneous rash. Anti-parvovirus B19 antibodies were detected in 22 (39.3%) of the control blood donors group. Anti-parvovirus B19 IgM antibodies were not detected in the control group. Using the recomBlot assay, 58 test samples (42%) were found to contain detectable levels of Parvovirus B19 antibodies. All the samples that were positive for parvovirus B19 IgG by the ELISA were also positive by the recomBlot assay. Six samples were only positive by the recomBlot assay and not by the ELISA. Two of these six samples were positive for B19 viral DNA. Conclusions: Establishing the extent of parvovirus B19 infection in sickle cell anemia patients will help in proper management of aplastic crisis in such patients. The B19 recomBlot assay may be suitable as a confirmatory assay.
The Rise of Student-to-Student Learning: Youth-led Programs Impacting Engineering Education Globally
Authors: O'Shea Julian , Delaine David A 
Published: July 2011

Around the globe, students and young engineers are playing an increasing role in the coordination and delivery of engineering education programs. Many youth-led initiatives are now conducted with students involved in all aspects of their creation, organisation and delivery. This trend presents an exciting opportunity for the education of engineering students, both those involved in delivery of the courses and for participants.

This paper profiles four leading youth-led engineering education programs and analyses their structure and growth in recent years. Profiled are initiatives coordinated by Engineers Without Borders â?? Australia (EWB-A); the Board of European Students of Technology (BEST); the Electrical Engineering Studentsâ?? European Association (EESTEC); and the Student Platform for Engineering Education Development (SPEED). Each case study includes a brief history of the organisation, program overview, growth analysis and future projections.
The common features amongst these programs were analysed, as were the aspects which made them distinct from traditional university offerings. Key findings about the initiatives include: an international focus; the mixture of formal learning and social aspects; an integral role of volunteers within the organisation; the use of residential programs; and the role of internal professional development of committee members and volunteers.

Additionally, this paper outlines the benefits for universities and provides a guide for how engineering faculties can support and nurture these initiatives and effectively create partnerships.