bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Protosilencer of Subtelomeric Gene Expression in Candida glabrata with Unique Properties
Authors: Juárez-Reyes Alejandro , Ramírez-Zavaleta Candy Y , Medina-Sánchez Luis , De Las Peñas Alejandro , Castaño Irene 
Published: November 2011

Abstract
Adherence to host cells is an important step in the pathogenicity of the opportunistic fungal pathogen Candida glabrata. This adherence is mediated by some members of the large family of cell wall proteins encoded by the EPA (Epithelial Adhesin) genes present in the C. glabrata genome. The majority of the EPA genes are localized close to different telomeres in C. glabrata, resulting in a negative regulation of transcription of these genes through chromatin-based subtelomeric silencing. In vitro, adherence to epithelial cells is mainly mediated by Epa1, the only member of the EPA family that is expressed in vitro. EPA1 forms a cluster with EPA2 and EPA3 at the subtelomeric region of telomere E-R. EPA2 and EPA3 are subject to silencing that propagates from this telomere in a process that depends on the Sir2, -3, -4, and Rif1 proteins, but surprisingly not on the yKu70 and yKu80 proteins. Here we describe that the yKu70/yKu80-independent silencing of telomere E-R is due to the presence of a cis-acting protosilencer (Sil2126) located between EPA3 and the telomere. This element can silence a reporter gene when placed 31.9 kb away from this telomere, but not when it is removed from the telomere context, or when it is placed near other telomeres, or inverted with respect to the reporter. Importantly, we show that the cis-acting Sil2126 element is required for the yKu70/80-independent silencing of this telomere, underscoring the importance of cis-elements for repressive chromatin formation and spreading on some telomeres in C. glabrata.
Periodontal Regeneration With Enamel Matrix Derivative in Reconstructive Periodontal Therapy: A Systematic Review
Authors: Koop Richard , Merheb Joe , Quirynen Marc 
Published: November 2011

Background: Enamel matrix derivative (EMD) is commonly used in periodontal therapy. The aim of this systematic review is to give an updated answer to the question of whether the additional use of EMD in periodontal therapy is more effective compared with a control or other regenerative procedures.Methods: A literature search in MEDLINE (PubMed) for the use of EMD in periodontal treatment was performed up to May 2010. The use of EMD in treatment of intrabony defects, furcations, and recessions was evaluated. Only randomized controlled trials with ≥1 year of follow‐up were included. The primary outcome variable for intrabony defects was the change in clinical attachment level (CAL), for furcations the change in horizontal furcation depth, and for recession complete root coverage.Results: After screening, 27 studies (20 for intrabony defects, one for furcation, and six for recession) were eligible for the review. A meta‐analysis was performed for intrabony defects and recession. The treatment of intrabony defects with EMD showed a significant additional gain in CAL of 1.30 mm compared with open‐flap debridement, EDTA, or placebo, but no significant difference compared with resorbable membranes was shown. The use of EMD in combination with a coronally advanced flap compared with a coronally advanced flap alone showed significantly more complete root coverage (odds ratio of 3.5), but compared with a connective tissue graft, the result was not significantly different. The use of EMD in furcations (2.6 ± 1.8 mm) gave significantly more improvement in horizontal defect depth compared with resorbable membranes (1.9 ± 1.4 mm) as shown in one study.Conclusions: In the treatment of intrabony defects, the use of EMD is superior to control treatments but as effective as resorbable membranes. The additional use of EMD with a coronally advanced flap for recession coverage will give superior results compared with a control but is as effective as a connective tissue graft. The use of EMD in furcations will give more reduction in horizontal furcation defect depth compared with resorbable membranes.
Enamel Matrix Derivative Promotes Superoxide Production and Chemotaxis but Reduces Matrix Metalloproteinase‐8 Expression by Polymorphonuclear Leukocytes
Authors: Karima Mamdouh M. , Van Dyke Thomas E. 
Published: November 2011

Background: Polymorphonuclear leukocyte (PMN) is the predominant innate immune cell type activated in acute inflammation. The aim of this study is to determine the impact of enamel matrix derivative (EMD) on superoxide (O2−) generation, chemotaxis, and matrix metalloproteinase‐8 (MMP‐8) secretion by PMN in vitro to better understand the role of EMD in surgical wound healing.Methods: PMNs were isolated from healthy volunteers (n = 14). O2− generation was measured using a cytochrome c reduction assay. Chemotaxis was measured in a modified Boyden chamber. MMP‐8 secretion was analyzed by Western blotting. A relative density method was used to determine the percentage of MMP‐8 released from the PMNs in relation to the total cellular MMP‐8 content.Results: O2− generation was significantly elevated when PMNs were stimulated with EMD (200 μg/mL) (P <0.01). Secondary stimulation of PMNs with 1 μM N‐formyl‐methionyl‐leucyl‐phenylalanine (fMLP) triggered earlier and more sustained O2− generation with EMD. EMD significantly increased PMN chemotactic activity (P <0.05). Combined stimulation with EMD plus fMLP resulted in significantly higher chemotaxis compared to fMLP alone (P <0.05). Conversely, EMD did not induce MMP‐8 secretion from PMNs. MMP‐8 secretion by PMNs in response to fMLP or serum‐opsonized zymosan stimulation was significantly inhibited by EMD (P <0.05).Conclusions: EMD has specific, differential actions on PMNs that suggest potential for enhancement of wound healing, bacterial and tissue debris clearance (O2− generation and chemotaxis), and suppression of tissue damage and degradation (MMP‐8). Together, the data suggest that EMD enhances wound healing and reduces inflammation.
Effectiveness of Systemic Amoxicillin/Metronidazole as an Adjunctive Therapy to Full‐Mouth Scaling and Root Planing in the Treatment of Aggressive Periodontitis: A Systematic Review and Meta‐Analysis
Authors: Sgolastra Fabrizio , Petrucci Ambra , Gatto Roberto , Monaco Annalisa 
Published: November 2011

Background: The systemic use of combined amoxicillin and metronidazole (AMX/MET) as an adjunctive treatment to full‐mouth scaling and root planing (FMSRP) has been proposed for the treatment of generalized aggressive periodontitis; however, its effectiveness and clinical safety remain to be defined. The purpose of the present meta‐analysis is to assess the effectiveness of FMSRP + AMX/MET compared to FMSRP alone.Methods: An electronic search of eight databases and a hand‐search of 10 international dental journals were conducted through September 11, 2011. Gain in clinical attachment level (CAL), reduction in probing depth (PD), secondary outcomes, and adverse events were analyzed. A random‐effect model was used to pool the extracted data. The weighted mean difference (MD) with 95% confidence interval (CI) was calculated for continuous outcomes, whereas risk difference (RD) with 95% CI was used for dichotomous data; heterogeneity was assessed with the χ2‐based Cochran Q test and I2 statistic. The level of significance was set at P <0.05.Results: After the selection process, six randomized clinical trials were included. Results of the meta‐analysis showed significant CAL gain (MD, 0.42; 95% CI, 0.23 to 0.61; P <0.05) and PD reduction (MD, 0.58; 95% CI, 0.39 to 0.77; P <0.05) in favor of FMSRP + AMX/MET; moreover, no significant RD was found in the occurrence of adverse events (RD, 0.01; 95% CI, −0.02 to 0.04; P >0.05).Conclusion: The findings of the meta‐analysis seem to support the effectiveness and the clinical safety of FMSRP + AMX/MET; however, future studies are needed to confirm these results.
Incentives to Inflate Reported Cash from Operations Using Classification and Timing
Authors: Lee Lian Fen 
Published: November 2011

ABSTRACT
This study examines when firms inflate reported cash from operations in the statement of cash flows (CFO) and the mechanisms through which firms manage CFO. CFO management is distinct from earnings management. Unlike the manipulation of accruals, firms cannot manage CFO with biased estimates, but must resort to classification and timing. I identify four firm characteristics associated with incentives to inflate reported CFO: (1) financial distress, (2) a long-term credit rating near the investment/non-investment grade cutoff, (3) the existence of analyst cash flow forecasts, and (4) higher associations between stock returns and CFO. Results indicate that, even after controlling for the level of earnings, firms upward manage reported CFO when the incentives to do so are particularly high. Specifically, firms manage CFO by shifting items between th estatement of cash flows categories both within and outside the boundaries of generally accepted accounting principles (GAAP), and by timing certain transactions such as delaying payments to suppliers or accelerating collections from customers.
Data Availability: Data are available from public sources identified in the study.
Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources
Authors: Huang Pinghsun , Zhang Yan 
Published: November 2011

ABSTRACT
This study investigates whether extensive disclosure reduces managerial expropriation of corporate resources by examining the potential effects of enhanced reporting on the values of cash assets and investment ventures, respectively. We uncover evidence that liquid asset holdings are valued at a discount by firms with fewer disclosure practices than their more transparent counterparts. Moreover, disclosure activity substantially improves the value of cash assets in excess of requirements for operations and investment. These findings suggest that detailed reporting facilitates the scrutiny and discipline of capital markets, thus preventing the diversion of cash reserves. In further support of the disciplinary power of greater disclosure, we find that value-destroying projects, through internal capital investment and external acquisitions, are concentrated in firms adopting opaque disclosure policies. Collectively, our results support the premise that extensive disclosure impairs insiders' abilities to utilize corporate resources in a self-serving manner.
Data Availability: Data are available from public sources indicated in the text..
Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices
Authors: Hales Jeffrey W. , Venkataraman Shankar , Wilks T. Jeffrey 
Published: November 2011

ABSTRACT
This study examines the informational effects of unit of account choices in the context of a proposed standard on lease accounting. Standard-setters have tentatively decided that leases in excess of one year should be recognized on a lessee's balance sheet, including optional lease periods, even though the lessee can choose not to renew the lease. We argue that this approach lacks representational faithfulness and creates an informational problem for users. Using an experiment, we show that the proposed treatment of renewal options has a negative effect on lenders' willingness to lend to a firm with renewal options. However, we also show that disaggregating the capitalized optional renewal periods from the fixed-term lease obligation mitigates some of the negative effects of the proposed approach, particularly when disaggregation occurs on the face of the financial statements. These results should be of interest to standard-setters as they deliberate changes to lease accounting and when considering the trade-offs that can arise with expansive unit of account choices.
Data Availability: The experimental data are available for purposes of replication. Please contact the authors..
Asset Securitizations and Credit Risk
Authors: Barth Mary E. , Ormazabal Gaizka , Taylor Daniel J. 
Published: November 2011

ABSTRACT
This study examines the sources of credit risk associated with asset securitizations and whether credit-rating agencies and the bond market differ in their assessment of this risk. Measuring credit risk using credit ratings, we find the securitizing firm's credit risk is positively related to the firm's retained interest in the securitized assets and unrelated to the portion of the securitized assets not retained by the firm. Measuring credit risk using bond spreads, we find the securitizing firm's credit risk is positively related to both the firm's retained interest in the assets and the portion of the securitized assets not retained by the firm. Additionally, our findings indicate the bond market does not distinguish between the retained and non-retained portions of the securitized assets when assessing the credit risk of the securitizing firm. These different assessments of sources of credit risk associated with asset securitizations provide insight into ongoing controversies surrounding the financial reporting for asset securitizations and the efficacy of credit ratings.
Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust
Authors: Elliott W. Brooke , Hodge Frank D. , Sedor Lisa M. 
Published: November 2011

ABSTRACTPress releases accompanying earnings restatements attempt to minimize negative reactions by explaining the reasons for the restatement. Although text-based press releases have been the norm for years, firms have recently begun using online video for such announcements. We examine the implications of doing so, and find that when a CEO accepts responsibility by making an internal attribution for a restatement, investors viewing the announcement online via video recommend larger investments in the firm than do investors viewing the announcement online via text. In contrast, when the CEO denies responsibility by making an external attribution for the restatement, investors viewing the announcement online via video recommend smaller investments in the firm than do investors viewing the announcement online via text. Our results also reveal that investor trust mediates the effect of disclosure venue and attribution on investment recommendations. These findings are important given the economic significance and trust-damaging implications of restatements, as well as the increased use of online video to make important announcements.Data Availability: Contact the authors for data and video.
Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
Authors: Kadous Kathryn , Mercer Molly 
Published: November 2011

ABSTRACT
We conduct an experiment with 749 mock jurors to examine whether juries evaluate auditors differently under precise versus imprecise standards when the client reporting is held constant. We find that the impact of standard precision on jury verdicts depends on the aggressiveness of the audit client's financial reports and on the industry reporting norm. When the client's reporting is more aggressive and violates the precise standard, juries return fewer verdicts against auditors under the imprecise standard, especially when the reporting complies with the industry norm. When the client's reporting is less aggressive and complies with the precise standard, juries return more verdicts against auditors under the imprecise standard, but only when the client's reporting is more aggressive than the industry norm. Compliance with industry reporting norms appears to provide auditors with safe harbor protection from negligence verdicts when accounting standards are imprecise.
The Role of Stock Liquidity in Executive Compensation
Authors: Jayaraman Sudarshan , Milbourn Todd T. 
Published: November 2011

ABSTRACT
We explore the role of stock liquidity in influencing the composition of CEO annual pay and the sensitivity of managerial wealth to stock prices. We find that as stock liquidity goes up, the proportion of equity-based compensation in total compensation increases while the proportion of cash-based compensation declines. Further, the CEO's pay-for-performance sensitivity with respect to stock prices is increasing in the liquidity of the stock. Our main findings are supported by additional tests based on shocks to stock liquidity and two-stage least squares specifications that mitigate endogeneity concerns. Our results are consistent with optimal contracting theories and contribute to the ongoing debate about the increasing trend of both equity-based over cash-based compensation and the sensitivity of total CEO wealth to stock prices rather than earnings.
Data Availability: Data used for this study are derived from publicly available sources.
Research Report
Authors: Ekendahl Mats 
Published: November 2011

Social service and addiction treatment: rehabilitation or harm reduction? AIM This paper aims to depict and analyze how professionals in Swedish social services legitimize two ideologically controversial help interventions, methadone maintenance and coercive treatment. Should addiction treatment primarily rehabilitate clients, or should it be a short-term measure for harm reduction? This question has been less and less discussed in Sweden during the past few years, as it has been accepted that all help should be based on science, not ideology – irrespective of it being aimed at harm reduction or rehabilitation. However, there is a lack of research regarding how crucial players in addiction treatment relate to this development, especially when applied on socially vulnerable clients. MATERIAL & METHOD The empirical material consists of 33 qualitative interviews with social workers from Stockholm and its surrounding area. The interviews are analyzed through discourse analysis. RESULT When describing their work, the respondents’ discourse assumed and advocated progress in client case management. CONCLUSION By emphasizing concepts such as lifestyle change, client motivation, psychosocial support and aftercare the social workers could construct the two forms of treatment as less ideologically extreme, but also as undoubtedly aligned with the political goal of rehabilitation.
Client Characteristics and Therapist Style: A Combined Analysis of Impact on Retention and Effectiveness in Outpatient Substance Abuse Treatment
Authors: Knuuttila Vesa , Kuusisto Katja , Saarnio Pekka 
Published: November 2011

AIMS To explore the effects of client and therapist characteristics along with percentage of days abstinent before admission on retention and effectiveness of outpatient substance abuse treatment. DESIGN The study was implemented with naturalistic principles and prospective design. The clients (N = 327) and the therapists (N = 33) were recruited from Finnish outpatient treatment units (N = 7). Results The client's low readiness to change, the therapist's low directiveness and low empathy predicted short duration of treatment. Client's past substance use frequency was likewise a significant predictor of retention in treatment; clients with low percentage of days abstinent at baseline dropped out much more easily. The client's high anger and low percentage of days abstinent at baseline was found to predict low percentage of days abstinent at follow-up. Greater satisfaction with support from therapist was predicted by client's high readiness to change and lower substance use frequency at baseline. Conclusions Retention in treatment was predicted by both client's and therapist's characteristics, while effectiveness in outpatient substance abuse treatment was more dependent on client's characteristics and earlier substance use.
In Vivo Calcium and Phosphate Iontophoresis for the Topical Treatment of Osteoporosis
Authors: Gomez Izabella , Szabó Andrea , Pap Lajos , Pap Lajos , Boda Krisztina , Szekanecz Zoltán 
Published: November 2011

Background
In addition to systemic treatment, osteoporosis may be treated topically by incorporating calcium and phosphate into the bone.

Objective
This article describes the use of a recently developed, novel iontophoretic apparatus suitable for local ion delivery into bones. In this study, in vivo experiments were performed to compare the effects of local electrotherapy and those of systemic hormone replacement on bone.

Design
In this study, local iontophoresis was carried out in ovariectomized and control rats. Bone density, biomechanical, and elemental studies were performed.

Methods
Forty 12-week-old Sprague-Dawley rats received an ovariectomy (OVX) or were sham-operated (sham). Twenty-one weeks later, tibias of subgroups of sham-operated and OVX animals were subjected to serial local iontophoresis (IOP) treatments, received systemic subcutaneous 17β-estradiol (E2), or were treated with the combination of IOP and E2. Changes in bone density were detected by quantitative ultrasound densitometry and expressed as amplitude-dependent speed of sound (AD-SoS). Biomechanical studies and elemental analysis were performed at the end of the experiments.

Results
Osteopenia developed 21 weeks after OVX in the proximal tibial regions; the mean difference estimate (95% confidence intervals) of AD-SoS values between the sham-operated and OVX animals was 188.7 (140.4–237.1). Serial iontophoretic treatment resulted in an increase in bone density in both sham-operated and OVX animals (sham+IOP versus sham: 121.4 [73.01–169.7]; OVX+IOP versus OVX: 241.6 [193.2–289.9]). Similar changes in AD-SoS were detected after 17β-estradiol (E2) treatment; however, even greater changes occurred after OVX+E2+IOP versus OVX+E2 (123.4 [75.1–171.8]). Similar improvements also were evident regarding the biomechanical features of the tibias.

Limitations
A limitation of this study was the relatively small number of rats.

Conclusions
The efficacy of local IOP using calcium- and phosphate-donating microparticles is comparable to that of estrogen therapy as evidenced by steadily increasing bone density, restoration of the calcium and phosphate balance, and improvement in the biomechanical properties of the bone.
Direct Imprinting Using Magnetic Nickel Mold and Electromagnetism Assisted Pressure for Replication of Microstructures
Authors: Weng Y.-J. 
Published: November 2011

Abstract
This study proposes a simple technology using electromagnetism to control the direct hot imprint resist of a nickel mold. Combining the present gas-assisted hot imprint molding technology, electroforming technology, and self-designed heatable electromagnetic plate for even control and progressive pressuring technology, this study used electromagnetic nickel mold direct hot imprint to replicate microstructures, in order to make the molding technology and application of micro/nanoimprint more mature. This study first used gas-assisted hot embossing method to replicate structures on polycarbonate (PC), this PC film with microstructures is cast into nickel molds by electroforming. This nickel mold was used as the mold for magnetic embossing to imprint hot plastic polymethylmethacrylate (PMMA). The result showed that through gas-assisted hot embossing molding and electroforming, molds with high costs and complicated production processes can be massively replicated, and the replication precision is good. Through electroforming, the casting duration of magnetic nickel molds can be shortened and costs can be effectively lowered. Moreover, an electromagnetic plate was used to evenly control the direct hot pressure imprint resist, which is an advantage of the production process for micro structures.