bluuebunny/crossref_metadata_2025_split huggingface dataset:
Increase in creep of hardened cement paste due to carbonation under load
Authors: Parrott L. J. 
Published: July 2012

Synopsis Carbonation usually affects only a small portion, the surface layer, of structural concrete but in laboratory specimens a large portion of the total volume may become carbonated. It is shown experimentally that carbonation under load can increase the creep of small laboratory specimens by more than 50% and thus limit the practical application of laboratory creep results. The experimental work was performed on prisms of hardened cement paste with a water/cement ratio of 0·47. Various techniques were used to indicate the changes in hardened cement paste structure that resulted from carbonation; these led to a description of the paste that could account both for the experimental results and for other data indicating that carbonation prior to loading reduces creep.
Inelastic behaviour of ferrocement slabs in bending
Authors: Austriaco N. C. , Lee S. L. , Pama R. P. 
Published: July 2012

Synopsis The inelastic behaviour of ferrocement slabs in bending is studied analytically and experimentally with particular reference to rectangular slabs under cylindrical bending and circular slabs under central load applied through a boss. Analytically, the ferrocement slab is treated as an elastic-strain-hardening material with a limit surface. Its moment-curvature relationships are derived on the assumption that the wire mesh yields as soon as it is impinged by a crack. These relationships lead to an idealized trilinear moment-curvature curve which is used in the analytical study. The load-deformation up to the ultimate loads of the rectangular slabs under cylindrical bending is predicted by means of this trilinear analysis. For the circular slabs under central load applied through a boss, the trilinear analysis is used to predict the deflections up to the load level beyond which non-regular progression of stress points occurs. The laborious and time-consuming calculations associated with the solution involving non-regular progression of stress points is avoided by the observation that, at higher loads, the deflections of the ferrocement slabs can be approximated by an elastic-perfectly-plastic bilinear analysis. Experimental results are shown to be in good agreement with theoretically predicted values.
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
Authors: Ogneva Maria 
Published: July 2012

ABSTRACT
This paper develops a simple methodology based on the earnings response coefficient framework that allows decomposing realized returns into cash flow shocks and returns excluding cash flow shocks. I find that stocks with poor (good) accrual quality were on average subject to relatively lower (higher) cash flow shocks over the past 37 years. These lower (higher) cash flow shocks offset the higher (lower) expected returns of poor (good) accrual quality firms. After excluding cash flow shocks, future realized returns are negatively associated with accrual quality. The premiums pertaining to accrual quality are both statistically and economically significant in standard asset-pricing tests when cash flow shocks are excluded by firm-specific return decomposition. Overall, this paper provides evidence on the existence of a priced accrual quality risk factor, and underscores the importance of controlling for cash flow shocks in asset-pricing tests that use realized returns.
Valuation Consequences of Clawback Provisions
Authors: Iskandar-Datta Mai , Jia Yonghong 
Published: July 2012

ABSTRACT:
We investigate the degree to which including a clawback provision in executive compensation contracts is an effective governance mechanism by documenting the impact of clawback adoption on stock prices. We expect this ex post settling-up mechanism to be beneficial because it diminishes financial reporting risks. In support of our hypotheses, we find that the shareholders of adopting firms experience statistically significant positive stock-valuation consequences relative to propensity-score-matched control samples. Further, firms with previous financial restatements had the largest economic gains, suggesting that a clawback policy can be effective at curtailing incentives for earnings manipulation. Analysis of the bid-ask spread provides evidence that these provisions contribute to reducing financial reporting risk for restating firms, while non-restating firms experience no change in the spread. We find no evidence that clawback provisions entail costs in the form of higher CEO compensation following adoption nor do they influence the design of compensation contracts.
JEL Classifications: G30; G34; G38; K12; K22.
Data Availability: Data are available from sources identified in the paper.
Accounting Students' Sensitivity to Attributes of Information Integrity
Authors: Berger Leslie , Boritz J. Efrim 
Published: July 2012

ABSTRACT
This study investigates how students incorporate information integrity impairments into judgments and judgment confidence. The effects of four information integrity attributes (completeness, currency, accuracy, and authorization) were examined. Our results show that accounting students incorporate some information integrity attributes into their judgments and judgment confidence. As the severity of the integrity impairments increased, accounting students assigned more weight to information integrity impairments in judging the performance of division managers. We find that accounting students' judgments are incorrectly influenced by information integrity. Performance judgments were positively correlated with the level of information integrity as if the accounting students were rewarding or penalizing managers for the integrity of the information. Our results indicate that as information integrity impairments increase, students are more interested in postponing their judgments to seek additional information. Given the importance of information integrity in the accounting profession, it is critical that accounting students develop the ability to appropriately consider information integrity impairments when making judgments. The results of this study are important to accounting instructors that teach information integrity issues in their courses.
The Current State of Accounting Ph.D. Programs in the United States
Authors: Brink Alisa G. , Glasscock Robson , Wier Benson 
Published: July 2012

ABSTRACT
The primary purpose of this study is to provide evidence about current practices in accounting Ph.D. programs in the United States. Plumlee et al. (2006) investigated the shortage of Ph.D. qualified accounting faculty and made recommendations toward addressing this shortage. We assess the extent to which these recommendations have been followed and areas where additional progress might be needed. We gather data from Ph.D. program websites, a survey of doctoral students in accounting Ph.D. programs in the United States, and interviews with Ph.D. program coordinators. Key findings, following Plumlee et al. (2006) indicate: (1) on average, university Ph.D. program websites do not provide all of the specific information about admission and program requirements that would be useful for potential students; (2) increases in the level of financial support for Ph.D. students; (3) considerable variability with respect to reduction in costs to Ph.D. students; (4) Ph.D. programs may reduce the number of students accepted in response to constrained resources; and (5) increases in students pursuing audit and tax specialties that are attributable, at least in part, to the Accounting Doctoral Scholars program. Based on our data, we also identify a number of additional findings, and then discuss the larger context within which this complex problem (the supply of Ph.D. students) is situated. Our findings and discussion should be of interest to potential Ph.D. candidates, Ph.D. program directors/advisors, business school deans, and accounting department chairs, as well as the larger accounting-professional community.
Apical root resorption due to orthodontic treatment detected by cone beam computed tomography
Authors: Castro Iury O. , Alencar Ana H. G. , Valladares-Neto José , Estrela Carlos 
Published: July 2012

ABSTRACT

Objective:
To determine the frequency of apical root resorption (ARR) due to orthodontic treatment using cone beam computed tomography (CBCT) in a sample of 1256 roots from 30 patients.

Materials and Methods:
All patients had Class I malocclusion with crowding. Of the 30 patients evaluated, 11 were boys and 19 were girls; their mean age was 13 years (11 to 16 years). Orthodontic treatment followed the nonextraction treatment. CBCT images were obtained before and after orthodontic treatment, and ARR was determined using Axial Guided Navigation of CBCT images.

Results:
All patients had ARR. No statistically significant association was found between resorption frequency, gender, and age. ARR was detected using CBCT in 46% of all roots that underwent orthodontic treatment.

Conclusions:
CBCT was effective for detecting in vivo even minimal degrees of ARR due to orthodontic treatment and allowed three-dimensional evaluation of dental roots and visualization of palatine roots of maxillary molars. The highest frequencies and the most significant ARR occurred in incisors and distal roots of first maxillary and mandibular molars.
Use of locking-loop pigtail nephrostomy catheters in dogs and cats: 20 cases (2004–2009)
Authors: Berent Allyson C. , Weisse Chick W. , Todd Kimberly L. , Bagley Demetrius H. 
Published: July 2012

Abstract
Objective—To describe the procedure and clinical usefulness of locking-loop pigtail nephrostomy catheter (PNC) placement in dogs and cats.
Design—Retrospective case series.
Animals—16 cats (18 kidneys) and 4 dogs (4 kidneys) that underwent PNC placement.
Procedures—Medical records of patients that underwent PNC placement were reviewed. The PNCs were placed percutaneously with ultrasonographic and fluoroscopic guidance or via a ventral midline laparotomy with fluoroscopic guidance. Either a modified Seldinger technique or a 1-stab trocar introduction technique was used for PNC placement. Preoperative renal pelvic size, postoperative renal pelvic decompression, catheter patency, serum biochemical changes, and results of microbial culture of urine samples were reviewed. Length of time the catheter was in place, reason and method for catheter removal, complications, and clinical outcomes were noted.
Results—Reasons for PNC placement were ureterolithiasis (15 kidneys), ureteral stricture (3), malignant obstruction (2), and percutaneous nephrolithotomy (2). Seven of 22 catheters were placed percutaneously, and 15 were placed via a ventral midline laparotomy. Catheters were either size 5F (n = 17) or 6F (5). The PNCs remained indwelling for a median of 7 days (range, 1 to 28 days). Catheter-associated complications included urine leakage (n = 1) and accidental dislodgement by the patient at home (1). All catheters performed successfully by providing temporary urine diversion and drainage for successful renal pelvis decompression.
Conclusions and Clinical Relevance—Placement of locking-loop PNCs was safe, effective, and well tolerated in dogs and cats for temporary urine diversion to achieve renal pelvis decompression.
Treatment of intestinal pythiosis in a dog with a combination of marginal excision, chemotherapy, and immunotherapy
Authors: Schmiedt Chad W. , Stratton-Phelps Meri , Torres Bryan T. , Bell Dennis , Uhl Elizabeth W. , Zimmerman Shawn , Epstein Jason , Cornell Karen K. 
Published: July 2012

Abstract
Case Description—A 1.5-year-old mixed-breed dog was examined because of a 1-month history of anorexia, vomiting, diarrhea, and weight loss.
Clinical Findings—The dog was very thin on physical examination (body condition score, 3/9). Results of all diagnostic tests were within reference limits except intestinal thickening and lymphadenopathy were identified on abdominal ultrasound examination. During exploratory laparotomy, thickening at the ileocecal-colic junction and within the transverse colon and mesenteric lymphadenopathy were identified, and the ileocecal-colic junction was resected. Histopathologic evaluation of the ileocecal-colic junction and full-thickness biopsy specimens from other sites as well as results of a serum ELISA were diagnostic for gastrointestinal Pythium insidiosum infection.
Treatment and Outcome—Pythiosis was initially treated medically with administration of itraconazole and terbinafine by mouth, but the colonic lesion was progressive with this regimen. Two months after diagnosis, a subtotal colectomy was performed; marginal excision (0.6 cm) was obtained at the aboral margin. The dog was treated with 3 doses of a pythiosis vaccine beginning approximately 2 weeks after surgery and was continued on itraconazole and terbinafine for 5 months. Parenteral and enteral nutrition as well as considerable general supportive care were required postoperatively. Six months after treatment, the dog had a normal serum ELISA titer. Two years after treatment, the dog had returned to preoperative weight and was clinically normal.
Clinical Relevance—This patient had an unusually positive therapeutic response to chronic, extensive, marginally excised gastrointestinal pythiosis.
The effect of discrete recharge by moulins and heterogeneity in flow-path efficiency at glacier beds on subglacial hydrology
Authors: Gulley J.D. , Grabiec M. , Martin J.B. , Jania J. , Catania G. , Glowacki P. 
Published: July 2012

AbstractSubglacial conduit systems are thought to consist of dendritic networks that exist at lower pressure than distributed systems and have locations that are determined by theoretical hydraulic potential. On glaciers with moulins, however, meltwater is delivered to glacier beds at discrete points, violating assumptions of uniform recharge needed to calculate potential. To understand how moulins affect subglacial conduit hydrology, we used speleological techniques to map 0.4 km of subglacial conduit at the base of a moulin in Hansbreen, Svalbard, and compared our observations with theoretical predictions. The conduit began in an area predicted to lack drainage, crossed equipotential contours at oblique rather than right angles and was locally anastomotic rather than dendritic. We propose moulin locations, which are determined by the locations of supraglacial streams and crevasses, control locations of subglacial recharge. Because conduits have no direct causal relationship with gradients in effective pressure, this recharge can form conduits in areas of glacier beds that may not be predicted by hydraulic potential theory to have conduits. Recharge by moulins allows hydraulic head to increase in conduits faster and to higher values than in adjacent distributed systems, resulting in an increase rather than a decrease in glacier sliding speeds above subglacial conduits.
Laboratory Evaluation of Three Regimens of Treatment of Chronic Hepatitis B: Tenofovir, Entecavir and Combination of Lamivudine and Adefovir
Authors: Jayakumar Rajeswari , Joshi Yogendra Kumar , Singh Sarman 
Published: July 2012

ABSTRACT
Background: Chronic hepatitis B is a disease of concern due to its life-threatening complications like cirrhosis, and hepatocellular carcinoma (HCC) in 20-40% of patients. There are about 400 million people affected worldwide with HBV, and over 300,000 die every year from HBV-related diseases. Oral antivirals like lamivudine, adefovir, entecavir, and tenofovir are commonly used to treat chronic hepatitis B. In this study, we tried to evaluate the comparative efficacy of these drugs alone and in combination.
Materials and Methods: Chronic hepatitis B patients with HBV-DNA more than 104 Copies/mL irrespective of their HBeAg status (n = 60) were enrolled in a prospective study. 21, 20, and 19 patients were treated with lamivudine (100 mg/day) plus adefovir (10 mg/day) combination entecavir monotherapy (0.5 mg/day) and tenofovir monotherapy (300 mg/day), respectively and were followed up for 24 weeks with their virological, serological, and biochemical markers measured at 12 and 24 weeks.
Results: After 24 weeks of treatment, there was no significant difference between the 3 groups in suppressing HBV-DNA to undetectable levels. The median decrease in HBV-DNA levels from baseline was better with tenofovir and entecavir monotherapies than lamivudine and adefovir combination, which was statistically significant. There was no significant difference between the 3 groups in HBsAg and HBeAg seroconversion and normalization of biochemical parameters.
Conclusion: Entecavir and tenofovir monotherapy were found to be more effective than lamivudine plus adefovir combination in reducing the HBV-DNA levels. However, lamivudine plus adefovir combination was not too inferior, especially when cost of treatment was taken into consideration.
Florid Erythrophagocytosis on the Peripheral Smear
Authors: Chandrashekar Vani , Soni Mamta 
Published: July 2012

ABSTRACTanemias and sporadically in few other conditions. Here, we report a case of florid erythrophagocytosis with severe anemia following a viral infection in an 18-year-old girl. Her complete blood count (CBC) revealed hemoglobin of 3.6 gm/dl and a hematocrit of 10%. The peripheral smear showed erythrophagocytosis by neutrophils and rosetting of erythrocytes around neutrophils. The direct Coombs test and direct Donath- Landsteiner tests were positive.
Large Auricular Chondrocutaneous Composite Graft for Nasal Alar and Columellar Reconstruction
Authors: Son Daegu , Kwak Minho , Yun Sangho , Yeo Hyeonjung , Kim Junhyung , Han Kihwan 
Published: July 2012

Background Among the various methods for correcting nasal deformity, the composite graft is suitable for the inner and outer reconstruction of the nose in a single stage. In this article, we present our technique for reconstructing the ala and columella using the auricular chondrocutaneous composite graft.
Methods From 2004 to 2011, 15 cases of alar and 2 cases of columellar reconstruction employing the chondrocutaneous composite graft were studied, all followed up for 3 to 24 months (average, 13.5 months). All of the patients were reviewed retrospectively for the demographics, graft size, selection of the donor site and outcomes including morbidity and complications.
Results The reasons for the deformity were burn scar (n=7), traumatic scar (n=4), smallpox scar (n=4), basal cell carcinoma defect (n=1), and scar contracture (n=1) from implant induced infection. In 5 cases of nostril stricture and 6 cases of alar defect and notching, composite grafts from the helix were used (8.9×12.5 mm). In 4 cases of retracted ala, grafts from the posterior surface of the concha were matched (5×15 mm). For the reconstruction of the columella, we harvested the graft from the posterior scapha (9×13.5 mm). Except one case with partial necrosis and delayed healing due to smoking, the grafts were successful in all of the cases and there was no deformity of the donor site.
Conclusions An alar and columellar defect can be reconstructed successfully with a relatively large composite graft without donor site morbidity. The selection of the donor site should be individualized according to the 3-dimensional configuration of the defect.
Osteoplastic Reconstruction of Post-enucleatic Microorbitalism
Authors: Yun Ji Young , Kang Seok Ju , Kim Jin Woo , Kim Young Hwan , Sun Hook 
Published: July 2012

Background Patients who have undergone enucleation during infancy due to retinoblastoma can develop microorbitalism due to the decreased growth stimulation from the eyeball and the surrounding soft tissues. Anatomically, the orbit consist of parts of the frontal bone superiorly, the maxilla inferiorly, the ethmoid bone medially, and the zygoma laterally. Considering the possibility of surgically expanding the orbit using tripod osteotomy, in this study we conducted tripod osteotomy on adult patients with microorbitalism of retinoblastoma.
Methods Tripod osteotomy was conducted to expand the orbital volume in adult patients with microorbitalism due to enucleation in infancy for retinoblastoma. The orbital volume was measured using the Aquarius Workstation ver. 4.3.6 and the orbit width was measured with preoperative and postoperative 3-dimensional facial bone computed tomography (CT) imaging. Preoperative and postoperative photographs were used to visualize the difference produced by the surgery.
Results The orbital volume of the affected side was 10.3 cm3 before and 12.5 cm3 after the surgery, showing an average increase in volume of 2.2 cm3 (21.4%). The increase in the obital width was confirmed by the preoperative and postoperative 3-dimensional facial CT images and aesthetic improvement was observed by the preoperative and postoperative photographs.
Conclusions Tripod osteotomy, which realigns the orbital bone, zygoma, and maxilla, is used to correct posttraumatic malunion as well as non-traumatic congenital abnormalities such as that seen in facial cleft. We applied this procedure in microorbitalism secondary to enucleation for retinoblastoma to allow orbital expansion and correct asymmetry.
Flexor Tenorrhaphy Using Absorbable Suture Materials
Authors: Kang Hyung Joo , Lee Dong Chul , Kim Jin Soo , Ki Sae Hwi , Roh Si Young , Yang Jae Won 
Published: July 2012

Background Nonabsorbable sutures are favorable for repairing flexor tendons. However, absorbable sutures have performed favorably in an animal model.
Methods Two-strand sutures using the interlocking modified Kessler method with polydioxanone absorbable sutures 4-0 were used to repair completely ruptured flexor tendons in 55 fingers from 41 consecutive patients. The medical records of average 42 follow up weeks were analyzed retrospectively. The data analyzed using the chi-squared test, and Fisher's exact test was used for postoperative complications. The results were compared with those of other studies.
Results Among the index, middle, ring, and little fingers were injured in 9, 17, 16, and 13 fingers, respectively. The injury levels varied from zone 1 to 5. Of the 55 digits in our study, there were 26 (47%) isolated flexor digitorum profundus (FDP) injuries and 29 (53%) combined FDP and with flexor digitorum superficialis injuries. Pulley repair was also conducted. Concomitant injuries of blood vessels and nerves were found in 17 patients (23 fingers); nerve injuries occurred in 5 patients (10 fingers). Two patients had ruptures (3.6%), and one patient had two adhesions (3.6%). Using the original Strickland criteria, all the patients were assessed to be excellent or good. Also, fibrosis and long-term foreign body tissue reactions such as stitch granuloma were less likely occurred in our study. Compared to the Cullen's report that used nonabsorbable sutures, there was no significant difference in the rupture or adhesion rates.
Conclusions Therefore, this study suggests that appropriate absorbable core sutures can be used safely for flexor tendon repairs.