bluuebunny/crossref_metadata_2025_split huggingface dataset:
The conversion of high alumina cement
Authors: Midgley H. G. , Midgley Ann 
Published: July 2012

Synopsis High alumina cement (HAC) concrete suffers from a conversion reaction in which the metastable calcium aluminate hydrate compounds change to more stable compounds. This reaction takes place at a rate which depends upon a number offactors including temperature, water/cement ratio, stress and the presence of ‘releasable’ alkalis in the aggregate. As a result of the reaction, the concrete will lose strength and the strength will reach a minimum at various times depending upon conditions of storage; thereafter there may be a small increase in strength. The strength at this minimum, S, expressed as a percentage of the one-day strength depends upon the rate, R, at which the conversion reaction takes place, and upon the water/cement ratio. An empirical relationship for laboratory-prepared specimens is S = (− 37·8 logeR + 39·5) − 100(w/c − 0·4). However, this cannot be used for unknown concretes until a reliable method of determining the original water/cement ratio of HAC concrete is available. Rapidly converted HAC concretes will have increased porosity and become vulnerable to chemical attack, but porous unconverted HAC concrete will remain unattacked.
Long-term research into the characteristics of high alumina cement concrete
Authors: Teychenné D. C. 
Published: July 2012

Synopsis The paper describes a research programme started in 1964 to study the characteristics of high alumina cement (HAC) concrete up to an age of 20 years. Experimental details are given of the main and two suhsidiary programmes together with test results up to 8·5 years. Four test series were undertaken to establish: (1) the strength development of a wide range of concrete mixes stored continuously in water at 18°C and at 38°C for long periods; (2) the effect of changes in curing regime during the first 24 h upon the subsequent strengths up to 1 year; (3) the effectiveness of an immediate conversion curing regime to give minimum strengths at 5 days instead of 3 months; (4) the modulus of elasticity of HAC concrete, both unconverted and converted. This research includes the quantitative measurement of the degree of conversion, factors influencing it and its relation to the reduction in compressive strength. The results show that the strength after long periods of storage in water at 18°C is extremely sensitive to the water/cement ratio, and that the temperature conditions during the first 24 hare highly criticalfor strength at later ages. The modulus of elasticity of high alumina cement, converted or unconverted, is related to the compressive strength of the concrete.
A quantitative assessment of damage sustained in concrete during compressive loading
Authors: Spooner D. C. , Dougill J. W. 
Published: July 2012

Synopsis A new technique is described which gives a quantitative assessment of the damage that occurs during the loading of materials. The technique is based upon the behaviour of an ideal material in which energy is dissipated by two processes. The first is taken to correspond to damage and energy is dissipated only during the first loading over a given strain range. The second process is analogous to damping and energy is dissipated whenever straining occurs. It is shown that, in many respects, concrete behaves similarly to the ideal material. Acoustic emission measurements show, over a wide strain range, that concrete is damaged only during the first loading. The assessment of energy dissipated in damage correlates well with the change in initial elastic modulus which is used as another indicator of structural degradation. Measurements indicate that the process offracture in concrete in uniaxial compression is continuous and begins at very low applied strains. No evidence to support the existence of ‘critical’ or ‘discontinuity’ stress levels has been found.
Rules-Based Accounting Standards and Litigation
Authors: Donelson Dain C. , McInnis John M. , Mergenthaler Richard D. 
Published: July 2012

ABSTRACT
Some claim that rules-based accounting standards shield firms from litigation, while others argue that violations of detailed rules give plaintiffs a “roadmap” to successful litigation. We inform this debate by investigating whether rules-based standards are associated with the incidence and outcome of securities class action litigation. Overall, our results suggest that rules-based standards are associated with a lower incidence of litigation but are not associated with litigation outcomes. These results are of interest in the debate regarding the switch from a more rules-based U.S. GAAP to a more principles-based IFRS.
JEL Classifications: K22, K41, M41.
City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
Authors: Fung Simon Yu Kit , Gul Ferdinand A. , Krishnan Jagan 
Published: July 2012

ABSTRACT
We examine the effects of city-level auditor industry specialization and scale economies on audit pricing in the United States. Using a sample of Big N clients for the 2000–2007 period, and a scale measure based on percentile rankings of the number of audit clients at the city-industry level, we document significant specialization premiums and scale discounts in both the pre- and post-Sarbanes-Oxley Act (SOX) periods. However, the effects of industry specialization and scale economies on audit pricing are highly interactive. The negative effect of city-industry scale on audit fees obtains only for clients of specialist auditors. By contrast, clients of non-specialist auditors obtain scale discounts only when they enjoy strong bargaining power, suggesting that auditors are “forced” to pass on scale economies to clients with greater bargaining power.
Data Availability: Data are available from sources identified in the article.
The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees
Authors: Erkens David H. , Bonner Sarah E. 
Published: July 2012

ABSTRACT:
Since 1999 regulators have attempted to improve the monitoring of financial reporting by exerting significant pressure on firms to appoint accounting financial experts (AFEs) to their audit committees. Yet, many firms have been reluctant to do so, which has made these firms more prone to financial reporting problems. We examine appointments of AFEs to the audit committees of S&P 1500 firms during the period 1999–2008 to explore whether concerns about the status of these experts discouraged firms from appointing them. We find that typical AFEs (CFOs and retired audit partners) have lower director status (board seats, trusteeships, social club memberships, and elite education) than other types of directors, and that this status gap is greater for higher status firms (larger, better connected, and more admired firms). Moreover, we find that higher status firms are less likely to appoint AFEs, suggesting that status-related concerns reduce the demand for accounting financial expertise on audit committees.
Data Availability: All data are publicly available from sources identified in the text.
The Effects of Cognitive Misfit on Students' Accounting Task Performance
Authors: Honn Darla D. , Ugrin Joseph C. 
Published: July 2012

ABSTRACT
Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.
Laparoscopic adrenalectomy for management of a functional adrenal tumor in a cat
Authors: Smith Rebecca R. , Mayhew Philipp D. , Berent Allyson C. 
Published: July 2012

Abstract
Case Description—A 9-year-old castrated male domestic shorthair cat was examined because of hypertension that persisted after resolution of the patient's hyperthyroidism. Bilateral hypertensive retinopathy, a systolic heart murmur, left ventricular hypertrophy, and tachycardia were present.
Clinical Findings—Biochemical analysis revealed mild hypokalemia, normonatremia, high serum creatine kinase activity, high serum aldosterone concentration, and low plasma renin activity consistent with hyperaldosteronism. Hypercalcemia with an associated high serum parathyroid hormone concentration and an exaggerated low-dose dexamethasone suppression test result were consistent with concurrent hyperparathyroidism and hyperadrenocorticism, respectively. Ultrasonographic examination revealed a markedly enlarged left adrenal gland, an abnormally small right adrenal gland, and 2 nodules in the right thyroid and parathyroid glands.
Treatment and Outcome—Laparoscopic left adrenalectomy was performed concurrently with right thyroidectomy and parathyroidectomy. Histologic evaluation revealed an adrenal cortical adenoma, thyroid adenoma, and parathyroid adenoma. The cat recovered from surgery without complications. The hypercalcemia and hypertension resolved after surgery. Follow-up echocardiography revealed improvement in the left ventricular hypertrophy. Ultrasonographic examinations performed up to 26 months after adrenalectomy showed no evidence of regrowth of the adrenal mass. The patient survived for 44 months after adrenalectomy with no signs of recurrent hyperaldosteronism or hyperadrenocorticism.
Clinical Relevance—Laparoscopic adrenalectomy may be a plausible method for the treatment of unilateral functional adrenal neoplasia in feline patients when diagnostic imaging has ruled out intravascular invasion and metastatic disease. In addition, in a feline patient with hyperthyroidism and hypertension, other endocrine glands should be investigated.
Conduit roughness and dye-trace breakthrough curves: why slow velocity and high dispersivity may not reflect flow in distributed systems
Authors: Gulley J.D. , Walthard P. , Martin J. , Banwell A.F. , Benn D.I. , Catania G. 
Published: July 2012

AbstractDye-trace breakthrough curves (BTCs) that increase in velocity and decrease in dispersivity through a melt season have been interpreted as indicating a switch from a distributed to a conduit subglacial drainage system, but this interpretation has not been validated in glaciers where the drainage system configuration was independently known. To test if processes other than a change in the configuration of the subglacial drainage system could produce similar BTCs, we measured BTCs from a persistent, mapped subglacial conduit beneath Rieperbreen, Svalbard, which lacks a distributed system because it is frozen to its bed. This conduit produced slow and highly dispersed BTCs early in the melt season when meltwater delivery rates were low, and fast and sharply peaked BTCs after the snowpack had retreated past the injection moulin. At Rieperbreen, the seasonal evolution of BTCs was controlled by decreases in conduit roughness as increased rates of meltwater delivery increased the relative submergence depths of rocks on the conduit floor. Because seasonal changes in roughness can produce slow and highly dispersed BTCs, dye-tracing studies may not be capable of uniquely identifying subglacial drainage system configurations. As a result, conduits may form earlier in melt seasons than previously recognized.
Glacier variations in response to climate change from 1972 to 2007 in the western Lenglongling mountains, northeastern Tibetan Plateau
Authors: Pan Baotian , Cao Bo , Wang Jie , Zhang Guoliang , Zhang Chen , Hu Zhenbo , Huang Bo 
Published: July 2012

AbstractGlobal warming is causing widespread glacier retreat, with small glaciers disappearing. We investigate changes in glaciers over the western Lenglongling mountains, located in the northeastern margin of the Tibetan Plateau. Glacier extent over the western Lenglongling mountains is estimated by comparing digitized glacier outlines obtained from aerial photographs and satellite imagery. These results suggest that all 179 glaciers in the western Lenglongling mountains shrunk between 1972 and 2007. The total area loss was ~24.4 km2, accounting for ~28.3% (0.81% a-1) of the glacierized area in 1972. The average area retreat rates differ over different time intervals: they are approximately 0.68, 0.90, 0.77 and 0.56 km2 a-1 over the periods 1972-95,1995-99,1999-2002 and 2002-07, respectively. Based on analysis of meteorological data, glacier shrinkage in the study area can probably be attributed to the increase in air temperature. Furthermore, the smaller glaciers display a higher shrinkage rate than larger glaciers, and glaciers on southwest-facing slopes appear to retreat faster than those on northeast- facing slopes.
Anti-Peptidoglycan Antibodies and Fcγ Receptors Are the Key Mediators of Inflammation in Gram-Positive Sepsis
Authors: Sun Dawei , Raisley Brent , Langer Marybeth , Iyer Janaki K. , Vedham Vidya , Ballard Jimmy L. , James Judith A. , Metcalf Jordan , Coggeshall K. Mark 
Published: July 2012

AbstractGram-positive bacteria are an important public health problem, but it is unclear how they cause systemic inflammation in sepsis. Our previous work showed that peptidoglycan (PGN) induced proinflammatory cytokines in human cells by binding to an unknown extracellular receptor, followed by phagocytosis leading to the generation of NOD ligands. In this study, we used flow cytometry to identify host factors that supported PGN binding to immune cells. PGN binding required plasma, and plasma from all tested healthy donors contained IgG recognizing PGN. Plasma depleted of IgG or of anti-PGN Abs did not support PGN binding or PGN-triggered cytokine production. Adding back intact but not F(ab′)2 IgG restored binding and cytokine production. Transfection of HEK293 cells with FcγRIIA enabled PGN binding and phagocytosis. These data establish a key role for anti-PGN IgG and FcγRs in supporting inflammation to a major structural element of Gram-positive bacteria and suggest that anti-PGN IgG contributes to human pathology in Gram-positive sepsis.
Mean Platelet Volume in Type 2 Diabetes Mellitus
Authors: Kodiatte Thomas Alex , Manikyam Udaya Kumar , Rao Suraksha Bellur , Jagadish Thej Mothakapalli , Reddy Madhavi , Lingaiah Harendra Kumar Malligere , Lakshmaiah Venkataswamy 
Published: July 2012

ABSTRACT
Context: diabetes mellitus is a global pandemic. The increased platelet activity may play a role in the development of vascular complications of this metabolic disorder. The mean platelet volume (MPV) is an indicator of the average size and activity of platelets. Larger platelets are younger and exhibit more activity.
Aims: to determine the MPV in diabetics compared to nondiabetics, to see if there is a difference in MPV between diabetics with and without vascular complications, and to determine the correlation of MPV with fasting blood glucose, glycosylated hemoglobin (HbA1c), body-mass index, and duration of diabetes in the diabetic patients.
Materials and Methods: platelet counts and MPV were measured in 300 Type 2 diabetic patients and 300 nondiabetic subjects using an automated blood cell counter. The blood glucose levels and HbA1c levels were also measured. Statistical evaluation was performed by SPSS using Student’s t test and Pearson correlation tests.
Results: the mean platelet counts and MPV were higher in diabetics compared to the nondiabetic subjects [277.46 ± 81 X 109/l vs. 269.79 ± 78 X 109/l (P= 0.256)], 8.29 ± 0.74 fl versus 7.47 ± 0.73 fl (P= 0.001), respectively. MPV showed a strong positive correlation with fasting blood glucose, postprandial glucose and HbA1C levels (P=0.001).
Conclusions: our results showed significantly higher MPV in diabetic patients than in the nondiabetic subjects. This indicates that elevated MPV could be either the cause for or due to the effect of the vascular complications. Hence, platelets may play a role and MPV can be used as a simple parameter to assess the vascular events in diabetes.
Rapid Identification of Yeast Isolates from Clinical Specimens in Critically Ill Trauma ICU Patients
Authors: Jain Neetu , Mathur Purva , Misra Mahesh Chandra , Behera Bijayini , Xess Immaculata , Sharma Satya Priya 
Published: July 2012

ABSTRACT
Purpose: The purpose was to evaluate the performance of a commercially available chromogenic Candida speciation media and the Vitek 2 ID system for the identification of medically important yeasts and yeast-like organisms in a routine clinical microbiology laboratory.
Materials and Methods: A total of 429 non duplicate, consecutive yeast strains were included during the 3.5-year study period. The performance of the Vitek 2 ID system and a chromogenic agar medium was evaluated against the gold standard conventional phenotypic and biochemical identification method for speciation of yeast isolates from trauma patients.
Results: Candida tropicalis (64%) was the most common Candida species, followed by Candida albicans (14%), Candida rugosa (7%), and Candida parapsilosis (6.5%). Of the 429 isolates, 183 could be identified to species level by all the three methods. Agreement between the chromogenic agar method and conventional methods was 80% for Candida tropicalis, 100% for Candida rugosa, 89% for Candida albicans, and 77% for Candida parapsilosis. Vitek 2 had lower sensitivity, with agreement of 49% for Candida tropicalis, 100% for Candida rugosa, 39% for Candida albicans, and 31% for Candida parapsilosis.
Conclusion: Thus, in long-term ICU patients, an increasing trend of isolating nonalbicans Candida spp. continues. The chromogenic agar medium is a convenient and economic method to identify commonly isolated species in busy clinical microbiology laboratories.
Are financing decisions of family-owned SMEs different? Empirical evidence using panel data
Authors: Serrasqueiro Zélia , Nunes Paulo Maçãs , da Silva Jacinto Vidigal 
Published: July 2012

AbstractThis paper analyses if ownership structure is an important determinant of capital structure decisions, on the basis of two sub-samples of family-owned and non-family owned SMEs, and using panel data models. The results suggest that family ownership is an important determinant for: i) the variations of short and long-term debt stimulated by financial deficit; ii) the speed of adjustment of short and long-term debt towards the respective target levels; and iii) the relationships between determinants and short-term debt and long-term debt. In general, the capital structure decisions of family-owned SMEs are closer to what is forecast by trade-off theory than those of non-family owned SMEs, whereas the capital structure decisions of non-family owned SMEs are closer to the forecasts of pecking order theory than those of family-owned SMEs.
The role of chemokine CC ligand 20 in patients with liver cirrhosis and hepatocellular carcinoma
Authors: Soliman Hanan H. , Nagy Hala , Kotb Nesreen , El-Din Mohamed A. Alm 
Published: July 2012

Background and aim To evaluate the role of chemokine CC ligand 20 (CCL20) as a biomarker for hepatocellular carcinoma (HCC). Patients and methods Ninety patients in four groups were enrolled in this prospective cross-sectional study: 30 with HCC (group I), 30 with liver cirrhosis (group II), 15 with hepatitis C virus infection (group III), and 15 healthy blood donors as controls. Alpha fetoprotein (AFP), CCL20 and vascular endothelial growth factor (VEGF) were measured in all groups. Results Serum levels of CCL20 were significantly different among the study groups (F=230.979, p<0.001). The highest level was found in HCC patients (57.305 ± 6.386 pg/mL) followed by patients with cirrhosis (45.999 ± 5.165 pg/mL) compared with 22.781 ± 5.986 pg/mL and 18.585 ± 3.554 pg/mL in asymptomatic patients with HCV infection and controls, respectively. In HCC patients, CCL20 significantly correlated with VEGF (r=0.559, p=0.001), AFP (r=0.814, p<0.001), Child score (r=0.748, p<0.001), and tumor size (r=0.825, p<0.001). The cutoff value of CCL20 for the detection of HCC in HCV-infected patients was 54 pg/mL with 93.1% accuracy, 89.6% negative predictive value, 92.6% positive predictive value, 83.3% sensitivity, and 93.3% specificity. In patients with cirrhosis, CCL20 significantly correlated with VEGF (r=0.455, p=0.011), AFP (r=0.975, p<0.001), and Child score (r=0.977, p<0.001). Conclusion CCL20 may be used for the detection of HCC in HCV-infected patients with comparable specificity and higher sensitivity than AFP.
Reconstruction of Pretibial Defect Using Pedicled Perforator Flaps
Authors: Shin In Soo , Lee Dong Won , Rah Dong Kyun , Lee Won Jai 
Published: July 2012

Background Coverage of defects of the pretibial area remains a challenge for surgeons. The difficulty comes from the limited mobility and availability of the overlying skin and soft tissue. We applied variable pedicled perforator flaps to overcome the disadvantages of local flaps and free flaps on the pretibial area.
Methods Eight patients who had the defects in the anterior tibial area were enrolled. Retrospective data were obtained on patient demographics, cause, defect location, defect size, flap dimension, originating artery, pedicle length, pedicle rotation, complication, and postoperative result. The raw surface created following the flap elevation was covered with a split thickness skin graft.
Results Posterior tibial artery-based perforator flaps were used in five cases and peroneal artery-based perforator flaps in three cases. The mean age was 54.3 and the mean period of follow-up was 6 months. The average size of the flaps was 63.8 cm2, with a range of 18 to 135 cm2. There were no major complications. No patients had any newly developed functional deficit of the lower leg.
Conclusions We suggest that pedicled perforator flaps can be an alternative treatment modality for covering pretibial defects as a simple, safe and versatile procedure.