bluuebunny/crossref_metadata_2025_split huggingface dataset:
Fat Content in Liver and Skeletal Muscle Changes in a Reciprocal Manner in Patients with Acromegaly during Combination Therapy with a Somatostatin Analog and a GH Receptor Antagonist: A Randomized Clinical Trial
Authors: Madsen Michael , Krusenstjerna-Hafstrøm Thomas , Møller Louise , Christensen Britt , Vendelbo Mikkel Holm , Pedersen Steen B. , Frystyk Jan , Jessen Niels , Hansen Troels Krarup , Stødkilde-Jørgensen Hans , Flyvbjerg Allan , Jørgensen Jens Otto L. 
Published: February 2012

Context:
Pegvisomant is a GH antagonist, which is used for the treatment of acromegalic patients. It effectively blocks the hepatic and peripheral effects of GH, but transient elevations in circulating liver enzymes of unknown pathogenesis may occur, which seems to be more prevalent when the treatment is combined with a somatostatin analog (SA). Accumulation of intrahepatic lipid is a known cause of elevated liver enzymes, and there is evidence to suggest that GH impacts lipid content in liver and skeletal muscle.

Objective:
Our objective was to measure lipid content in liver and skeletal muscle in acromegalic patients before and after cotreatment with pegvisomant and SA as compared with SA monotherapy.

Design:
Eighteen acromegalic patients well controlled on SA monotherapy were randomized in a parallel study over 24 wk to 1) unchanged SA monotherapy, or 2) cotreatment with pegvisomant (15–30 mg twice a week) and SA (half the usual dosage).

Setting:
This was an investigator-initiated study in a single tertiary referral center.

Main Outcome Measures:
Intrahepatic lipid (IHL) and intramyocellular lipid (IMCL) was assessed by 1H magnetic resonance spectroscopy.

Results:
IHL increased in the cotreatment group compared with SA only (P = 0.002). The increase was positively correlated to weekly pegvisomant dose (r2 = 0.52; P = 0.01). By contrast, IMCL decreased in the cotreatment group compared with SA only (P = 0.01). These changes related neither to insulin sensitivity nor inflammatory markers.

Conclusion:
Cotreatment with pegvisomant and a reduced SA dose increase IHL and decrease IMCL compared with SA monotherapy. The clinical implications remain unclear, but increased IHL may be causally linked to the transient elevations in liver enzymes observed during pegvisomant treatment.
V1b and CRHR1 Receptor Heterodimerization Mediates Synergistic Biological Actions of Vasopressin and CRH
Authors: Murat Brigitte , Devost Dominic , Andrés Miriam , Mion Julie , Boulay Véra , Corbani Maithé , Zingg Hans H. , Guillon Gilles 
Published: February 2012

AbstractVasopressin (AVP) and CRH synergistically regulate adrenocorticotropin and insulin release at the level of the pituitary and pancreas, respectively. Here, we first extended these AVP and CRH coregulation processes to the adrenal medulla. We demonstrate that costimulation of chromaffin cells by AVP and CRH simultaneously induces a catecholamine secretion exceeding the one induced by each hormone alone, thus demonstrating a net potentiation. To further elucidate the molecular mechanisms underlying this synergism, we coexpressed human V1b and CRH receptor (CRHR)1 receptor in HEK293 cells. In this heterologous system, AVP also potentiated CRH-stimulated cAMP accumulation in a dose-dependent and saturable manner. This effect was only partially mimicked by phorbol ester or inhibited by a phospholipase C inhibitor respectively. This finding suggests the existence of an new molecular mechanism, independent from second messenger cross talk. Similarly, CRH potentiated the AVP-induced inositol phosphates production. Using bioluminescence resonance energy transfer, coimmunoprecipitation, and receptor rescue experiments, we demonstrate that V1b and CRHR1 receptors assemble as heterodimers. Moreover, new pharmacological properties emerged upon receptors cotransfection. Taken together, these data strongly suggest that direct molecular interactions between V1b and CRHR1 receptors play an important role in mediating the synergistic interactions between these two receptors.
The Influencers of Job Satisfaction in Demanding Crime Investigation
Authors: Kankaanranta Terhi 
Published: February 2012

Job satisfaction influences employees' labour supply decisions, such as decisions to change workplaces. Therefore, it is essentially important to identify the influencers of it. The police organisations are expecting an increase in retirements due to an aging population. Therefore, to prevent recruitment difficulties new hires are needed to replace retired employees. The general reputation of an occupation, strongly influenced by job satisfaction, plays a key role when people make decisions regarding their future careers. This study extends the research of job satisfaction in police organisations in Finland by analysing investigators working in sectors rarely studied before: officers working in demanding and long-standing crime investigation. The investigators of economic, narcotic and violent crimes were found to be satisfied or very satisfied with their work. Explorative factor analysis revealed that factors influencing job satisfaction were related to leadership, working environment, flow of information, payment system, work content and employer image.
Energy Efficient Driving and Operation Strategies Based on Situation Awareness and Reasoning
Authors: Nienhüser Dennis , Bär Tobias , Kohlhaas Ralf , Schamm Thomas , Zimmermann Jochen , Gumpp Thomas , Strand Marcus , Bringmann Oliver , Zöllner Johann Marius 
Published: February 2012

Abstract
A vehicle´s basic energy consumption is determined by its design, but the driving behavior is another important factor having a major influence on the overall consumption. In this work we show how information technology can be used to gain an understanding of the whole traffic situation and use it to derive energy optimal behavior. It can be used to optimize operation strategies and in cooperation with the driver helping him to maximize fuel saving by anticipatory driving. We summarize the research challenges that need to be solved to create energy efficiency assistance systems and present an overview of our solutions.
The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts' Evaluation of the Reliability of Future Financial Statements
Authors: Asare Stephen K. , Wright Arnold M. 
Published: February 2012

SUMMARY
We examine the joint effects of reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) as described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future financial statements. We hypothesize that equity analysts interpret a “more than remote” threshold to mean a significantly lower likelihood than a “reasonable possibility” threshold. We also hypothesize that when the reporting threshold is more than remote, equity analysts who evaluate an entity level material weakness will indicate a higher likelihood of future material misstatements than those who evaluate an account specific material weakness. However, when the reporting threshold is reasonably possible, equity analysts will assess the same likelihood of future misstatements for both types of material weakness. The results from an experiment that employed 65 equity analysts support our hypotheses. Taken together, the findings suggest that the change to the “reasonably possible” regime has made the account specific material weakness more consequential in evaluating the reliability of the future financial statements but had no effect on the evaluation of entity level material weaknesses.
Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?
Authors: Choi Jong-Hag , Kim Jeong-Bon , Qiu Annie A. , Zang Yoonseok 
Published: February 2012

SUMMARY
Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor's practicing office is located in the same metropolitan statistical area (MSA) as the client's headquarters, and (2) if the geographic distance between the two cities where the auditor's practicing office and the client's headquarters are located is within 100 kilometers, or they are in the same MSA. As predicted, our empirical results are consistent with local auditors providing higher-quality audit services than non-local auditors. In addition, as predicted, this quality difference is weakened for diversified clients with more operating or geographic segments. The results are robust to a variety of sensitivity checks. Overall, our evidence suggests that informational advantages associated with local audits enable auditors to better constrain management's biased earnings reporting, with greater advantages for less diversified clients.
JEL Classification: M42.
Technology-Driven Convergence of Business Processes in the Acquisition Cycle: Implications for Accountants and Educators
Authors: Palmer Richard J. , Gupta Mahendra R. 
Published: February 2012

ABSTRACT
Organizations have sought competitive cost advantage in the acquisition cycle through software associated with e-procurement, expense management, payment technology, data mining, ERP “bolt-ons,” and regulatory compliance. The net effect of advancing technology has been a convergence of the different business processes operating within the acquisition cycle such that the potential exists for one basic procurement process and payment tool to support multiple business applications, greatly improving organizational efficiency. Thus, this paper examines (1) processes within the traditional acquisition cycle and the technological and control drivers that sustain them, (2) how emerging technologies (in particular, card-based payment technologies) are disrupting the acquisition cycle, and (3) how new technology represents a paradigm shift for accountants and educators that requires a significant reconsideration of the nature of and balance between key controls, risks, and efficiency. The paper also examines the impact of acquisition cycle change on organizational structures, the role of accountants, accounting education, and student preparation for the competitive market.
Understanding the Intention to Adopt XBRL: An Environmental Perspective
Authors: Henderson David , Sheetz Steven D. , Trinkle Bradley S. 
Published: February 2012

ABSTRACT
Based on a survey of 52 U.S.-based organizations, this study investigates the influence of perceptions of environmental factors on an organization's intention to adopt XBRL, after controlling for the SEC mandate. Reflecting the view of XBRL as both a technical innovation and a standard for financial reporting, the selection of environmental factors was derived from institutional theory and from the standards adoption literature. The results suggest that perceived mimetic and normative pressures, as well as perceptions of network technologies and related technologies that facilitate the use of XBRL, exert a significant positive influence on XBRL adoption even after controlling for the effects of the SEC mandate.
Xilinx, Stock Option Pricing, and the Meaning of Arm's Length
Authors: Wilkinson Brett R. , Noga Tracy J. 
Published: February 2012

ABSTRACT
In this paper, we examine the controversy surrounding the Xilinx case and explore what the case means for the future of transfer pricing. Although the IRS acquiesced in the Xilinx result, it expressly disagreed with the reasoning and asserted that the issue is now moot due to the application of the 2009 regulations. In sharp contrast, multiple commentators have expressed the view that the Xilinx result might in fact render the 2009 regulations invalid. For this reason, it is apparent that significant uncertainty continues to surround the central issues in Xilinx, namely, the way that stock option costs should be treated in cost sharing arrangements. In this paper, we explore what happened in Xilinx and why it matters. We then examine the implications of these developments for the future of transfer pricing, suggesting that this is potentially a watershed moment in the history of transfer pricing and the meaning of arm's length. We conclude that the Supreme Court's decision in Mayo means that the 2009 regulations are likely to stand. However, we also suggest that the IRS may have erred in not appealing the Xilinx decision because of the fundamental importance of establishing a true understanding of arm's length. The current interpretation, as articulated by the Ninth Circuit, leaves lingering uncertainty and appears to place the U.S. at odds with the position of the Organisation for Economic Co-operation and Development (OECD).
Age-Related Loss of Brain Volume and T2 Relaxation Time in Youth With Type 1 Diabetes
Authors: Pell Gaby S. , Lin Ashleigh , Wellard R. Mark , Werther George A. , Cameron Fergus J. , Finch Sue J. , Papoutsis Jennifer , Northam Elisabeth A. 
Published: February 2012

OBJECTIVE—2
Childhood-onset type 1 diabetes is associated with neurocognitive deficits, but there is limited evidence to date regarding associated neuroanatomical brain changes and their relationship to illness variables such as age at disease onset. This report examines age-related changes in volume and T2 relaxation time (a fundamental parameter of magnetic resonance imaging that reflects tissue health) across the whole brain.

RESEARCH DESIGN AND METHODS—
Type 1 diabetes, N = 79 (mean age 20.32 ± 4.24 years), and healthy control participants, N = 50 (mean age 20.53 ± 3.60 years). There were no substantial group differences on socioeconomic status, sex ratio, or intelligence quotient.

RESULTS—
Regression analyses revealed a negative correlation between age and brain changes, with decreasing gray matter volume and T2 relaxation time with age in multiple brain regions in the type 1 diabetes group. In comparison, the age-related decline in the control group was small. Examination of the interaction of group and age confirmed a group difference (type 1 diabetes vs. control) in the relationship between age and brain volume/T2 relaxation time.

CONCLUSIONS—
We demonstrated an interaction between age and group in predicting brain volumes and T2 relaxation time such that there was a decline in these outcomes in type 1 diabetic participants that was much less evident in control subjects. Findings suggest the neurodevelopmental pathways of youth with type 1 diabetes have diverged from those of their healthy peers by late adolescence and early adulthood but the explanation for this phenomenon remains to be clarified.
Association of Coexisting Diabetes and Depression With Mortality After Myocardial Infarction
Authors: Bot Mariska , Pouwer François , Zuidersma Marij , van Melle Joost P. , de Jonge Peter 
Published: February 2012

OBJECTIVE
Diabetes and depression are both linked to an increased mortality risk after myocardial infarction (MI). Population-based studies suggest that having both diabetes and depression results in an increased mortality risk, beyond that of having diabetes or depression alone. The purpose of this study was to examine the joint association of diabetes and depression with mortality in MI patients.

RESEARCH DESIGN AND METHODS
Data were derived from two multicenter cohort studies in the Netherlands, comprising 2,704 patients who were hospitalized for MI. Depression, defined as a Beck Depression Inventory score ≥10, and diabetes were assessed during hospitalization. Mortality data were retrieved for 2,525 patients (93%).

RESULTS
During an average follow-up of 6.2 years, 439 patients died. The mortality rate was 14% (226 of 1,673) in patients without diabetes and depression, 23% (49 of 210) in patients with diabetes only, 22% (118 of 544) in patients with depression only, and 47% (46 of 98) in patients with both diabetes and depression. After adjustment for age, sex, smoking, hypertension, left ventricular ejection fraction, prior MI, and Killip class, hazard ratios for all-cause mortality were 1.38 (95% CI 1.00–1.90) for patients with diabetes only, 1.39 (1.10–1.76) for patients with depression only, and as much as 2.90 (2.07–4.07) for patients with both diabetes and depression.

CONCLUSIONS
We observed an increased mortality risk in post-MI patients with both diabetes and depression, beyond the association with mortality of diabetes and depression alone.
Global Prevalence and Major Risk Factors of Diabetic Retinopathy
Authors: Yau Joanne W.Y. , Rogers Sophie L. , Kawasaki Ryo , Lamoureux Ecosse L. , Kowalski Jonathan W. , Bek Toke , Chen Shih-Jen , Dekker Jacqueline M. , Fletcher Astrid , Grauslund Jakob , Haffner Steven , Hamman Richard F. , Ikram M. Kamran , Kayama Takamasa , Klein Barbara E.K. , Klein Ronald , Krishnaiah Sannapaneni , Mayurasakorn Korapat , O’Hare Joseph P. , Orchard Trevor J. , Porta Massimo , Rema Mohan , Roy Monique S. , Sharma Tarun , Shaw Jonathan , Taylor Hugh , Tielsch James M. , Varma Rohit , Wang Jie Jin , Wang Ningli , West Sheila , Xu Liang , Yasuda Miho , Zhang Xinzhi , Mitchell Paul , Wong Tien Y. ,   for the Meta-Analysis for Eye Disease (META-EYE) Study Group
Published: February 2012

OBJECTIVE
To examine the global prevalence and major risk factors for diabetic retinopathy (DR) and vision-threatening diabetic retinopathy (VTDR) among people with diabetes.

RESEARCH DESIGN AND METHODS
A pooled analysis using individual participant data from population-based studies around the world was performed. A systematic literature review was conducted to identify all population-based studies in general populations or individuals with diabetes who had ascertained DR from retinal photographs. Studies provided data for DR end points, including any DR, proliferative DR, diabetic macular edema, and VTDR, and also major systemic risk factors. Pooled prevalence estimates were directly age-standardized to the 2010 World Diabetes Population aged 20–79 years.

RESULTS
A total of 35 studies (1980–2008) provided data from 22,896 individuals with diabetes. The overall prevalence was 34.6% (95% CI 34.5–34.8) for any DR, 6.96% (6.87–7.04) for proliferative DR, 6.81% (6.74–6.89) for diabetic macular edema, and 10.2% (10.1–10.3) for VTDR. All DR prevalence end points increased with diabetes duration, hemoglobin A1c, and blood pressure levels and were higher in people with type 1 compared with type 2 diabetes.

CONCLUSIONS
There are approximately 93 million people with DR, 17 million with proliferative DR, 21 million with diabetic macular edema, and 28 million with VTDR worldwide. Longer diabetes duration and poorer glycemic and blood pressure control are strongly associated with DR. These data highlight the substantial worldwide public health burden of DR and the importance of modifiable risk factors in its occurrence. This study is limited by data pooled from studies at different time points, with different methodologies and population characteristics.
Identification of Relations between BDI Logic and BDI Agents
Authors: Grabovskis Arvids , Grundspenkis Janis 
Published: February 2012

Identification of Relations between BDI Logic and BDI AgentsBDI (Beliefs, Desires, Intentions) is one of the most popular intelligent agent architectures which was inspired by multi-modal BDI logics. The main idea behind BDI is to implement system's behaviour by specifying it as a set of mental objects. This allows designing systems at a high level of abstraction which come closer to a human-like thinking. Although this architecture has been rapidly developing for about 20 years, its relevance to BDI logic is still arguable. This paper describes the basics of modal logic and main inference algorithms. Main concepts of BDI agents are presented and their relationships with BDI logic are discussed. Finally advantages and disadvantages of implementing BDI interpreter as a theorem prover are discussed.
Role of UML Class Diagram in Object-Oriented Software Development
Authors: Nikiforova Oksana , Sejans Janis , Cernickins Antons 
Published: February 2012

Role of UML Class Diagram in Object-Oriented Software DevelopmentUML is an industrial standard for object-oriented software specification which offers a notation for class modeling during object oriented software development. Since the UML class diagram is a so-called "bridge" between software specification at the user side and software realization at the developer side, it requires strong guidelines for identification of class objects from the problem domain and notational conventions for modeling of the class diagram for its further usage in system coding. This paper presents a discussion on problematic stages and possible element transformations into software components. Several conclusions are drawn on potential usage of the class diagram in industry.
Towards the Semantic Web Expert System
Authors: Verhodubs Olegs , Grundspenkis Janis 
Published: February 2012

Towards the Semantic Web Expert System
The paper presents a conception of the Semantic Web Expert System which is the logical continuation of the expert system development. The Semantic Web Expert System emerges as the result of evolution of expert system concept and it means expert system moving toward the Web and using new Semantic Web technologies. The proposed conception of the Semantic Web Expert System promises to have new useful features that distinguish it from other types of expert systems.
Electrochemical Characteristics of Particulate Matter
Authors: Baitimirova Margarita , Osite Agnese , Katkevich Juris , Viksna Arturs 
Published: February 2012

Electrochemical Characteristics of Particulate Matter
The current work is dedicated to electrochemical impedance spectra analysis of the fine and coarse airborne particulate matter sampled on the glass fibre filters in Riga city air. The cyclic voltammograms, impedance spectra and double layer capacitance spectra of particulate matter were obtained after the pre-treatment of samples. The equivalent circuit method and the statistical method were used for impedance spectra analysis. Analyzing the impedance spectra, it was concluded that the impedance of both - fine and coarse particles heated in N2 flow does not change by aerosol mass concentration variations. On the other hand, the impedance of particulate matter heated in O2 flow increases, by increasing PM10 mass concentration. Describing the spectra of double layer capacitance, it was observed that the double layer capacitance of aerosols heated in N2 flow did not change, by mass concentration and size variations. However, by increasing mass concentration of coarse aerosols heated in O2 flow, the double layer capacitance reduced.