bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relative Value Relevance of Alternative Accounting Treatments for Unrealized Gains: Implications for the IASB
Authors: Owusu‐Ansah Stephen , Yeoh Joanna 
Published: September 2006

AbstractWe investigate the relative value relevance of the alternative accounting methods for unrealized gains on investment properties in New Zealand (NZ). Using both the Likelihood‐ratio test and the F‐test, we find that, while preferred by the NZ standard setter, recognition of unrealized gains in the income statement is not superior to (or significantly different from) recognition of unrealized gains in revaluation reserve in terms of their value relevance. The results are robust to the different research methods we used. Our results have implications for the International Accounting Standards Board in terms of: (i) recognizing changes in fair values of investment properties in the income statement under the revised IAS 40: Investment Property in countries where “realization” refers to net income available for distribution; (ii) its intent to issue a standard on a single statement of comprehensive income; and (iii) its initiative to reduce or eliminate alternative accounting treatments for similar fact situations in its standards.
Assessing the potential impact of salmon fisheries management on the conservation status of harbour seals (Phoca vitulina) in north‐east Scotland
Authors: Thompson P. M. , Mackey B. , Barton T. R. , Duck C. , Butler J. R. A. 
Published: September 2006

AbstractConservation efforts are often constrained by uncertainty over the factors driving declines in marine mammal populations. In Scotland, there is concern over the potential impact of unrecorded shooting of seals, particularly where this occurs near Special Areas of Conservation. Here, we show that the abundance of harbour seals Phoca vitulina in the Moray Firth, north‐east Scotland, declined by 2–5% per annum between 1993 and 2004. Records from local salmon fisheries and aquaculture sites indicated that 66–327 harbour seals were shot each year between 1994 and 2002. Matrix models and estimates of potential biological removal indicate that this level of shooting is sufficient to explain observed declines. Nevertheless, uncertainty over the number and identity of seals shot means that other factors such as changes in food availability may be contributing. Recent conservation measures markedly reduced the recorded levels of shooting in 2003 and 2004. In 2005, a coordinated management plan was developed to protect salmon fisheries interests while minimizing impacts on local seal populations. Comprehensive monitoring of future population trends and improved regulation of culls are now required to provide more robust assessments of the impact of human persecution on harbour seal populations in the Moray Firth and in other parts of the UK.
Examination of PPP1R3B as a candidate gene for the type 2 diabetes and MODY loci on chromosome 8p23
Authors: Dunn J. S. , Mlynarski W. M. , Pezzolesi M. G. , Borowiec M. , Powers C. , Krolewski A. S. , Doria A. 
Published: September 2006

SummaryThe product of the PPP1R3B gene (GL) is the regulatory subunit of PP1 ‐ a serine/threonine phosphatase involved in the modulation of glycogen synthesis in the liver and skeletal muscle. The PPP1R3B gene is located on chromosome 8p23 in a region that has been linked with type 2 diabetes and maturity‐onset diabetes of the young (MODY). We examined whether sequence variants at the PPP1R3B locus are responsible for the linkage with diabetes observed at this location. RT‐PCR analysis revealed the existence of two alternative promoters. These and the two exons of this gene were sequenced in the probands of 13 Joslin families showing the strongest evidence of linkage at 8p23. A total of 20 variants were observed: two in the 5′ flanking region, one in the intron (9 bp 5′ of exon 2), and 17 in the 3′ UTR. The intronic variant generated a new acceptor splice site, resulting in an alternative splice variant with a longer 5′ UTR. However, neither this nor other variants segregated with diabetes in the 13 ‘linked’ families. Furthermore, allele frequencies were similar in 90 family probands from the Joslin Study and 347 unrelated controls. Thus, genetic variability in the PPP1R3B gene does not appear to contribute to diabetes in our mostly Caucasian families. However, a role cannot be excluded in other populations such as the Japanese, among whom linkage to diabetes is also observed at 8p23 and a non‐synonymous mutation has been detected in the PPP1R3B gene.
Lack of Association Between Genetic Variation in 9 Innate Immunity Genes and Baseline CRP Levels
Authors: Kozlowski Piotr , Miller David T. , Zee Robert Y. L. , Danik Jacqueline Suk , Chasman Daniel I. , Lazarus Ross , Cook Nancy R. , Ridker Paul M. , Kwiatkowski David J. 
Published: September 2006

SummaryIt is well‐known that baseline levels of C‐reactive protein (CRP) are an independent cardiovascular risk factor. We hypothesized that genetic variation with significant influence on CRP levels might be found in genes of the innate immunity system. We performed a candidate gene association study examining common single nucleotide polymorphisms in 9 innate immunity genes (CARD15, IRAK1, IRAK4, LBP, LY86, MEFV, TLR2, TLR4 and NFKB1) in relation to CRP levels. Seven hundred and seventeen subjects from the Women's Health Study population were studied: 359 and 358 samples with extremely low (<0.2 mg/liter) and high (>5 mg/liter) CRP levels, respectively. SNPs were identified from publicly available resequencing data, using a minor allele frequency threshold of >5% and a linkage disequilibrium (LD)‐based strategy (r2 > 0.8) to select 63 LD‐independent markers. One non‐synonymous SNP in TLR4 and two non‐synonymous SNPs in CARD15, previously associated with atherosclerosis and Crohn's disease, respectively, were also studied. Univariate, haplotype and gene‐gene interaction analyses all indicated no significant association with CRP levels. Although this work excludes a significant association of common SNPs in these nine genes with CRP levels, it is possible that rarer alleles in these genes, or variation in other innate immunity genes, could be associated with variation in CRP.
Mitochondrial DNA Variation in Mauritania and Mali and their Genetic Relationship to Other Western Africa Populations
Authors: González A. M. , Cabrera V. M. , Larruga J. M. , Tounkara A. , Noumsi G. , Thomas B. N. , Moulds J. M. 
Published: September 2006

SummaryMitochondrial DNA (mtDNA) variation was analyzed in Mauritania and Mali, and compared to other West African samples covering the considerable geographic, ethnic and linguistic diversity of this region. The Mauritanian mtDNA profile shows that 55% of their lineages have a west Eurasian provenance, with the U6 cluster (17%) being the best represented. Only 6% of the sub‐Saharan sequences belong to the L3A haplogroup a frequency similar to other Berber speaking groups but significantly different to the Arabic speaking North Africans. The historic Arab slave trade may be the main cause of this difference. Only one HV west Eurasian lineage has been detected in Mali but 40% of the sub‐Saharan sequences belong to cluster L3A. The presence of L0a representatives demonstrates gene flow from eastern regions. Although both groups speak related dialects of the Mande branch, significant genetic differences exist between the Bambara and Malinke groups. The West African genetic variation is well structured by geography and language, but more detailed ethnolinguistic clustering suggest that geography is the main factor responsible for this differentiation.
The role of adenosine A2Aand A3receptors on the differential modulation of norepinephrine and neuropeptide Y release from peripheral sympathetic nerve terminals
Authors: Donoso M. Verónica , Aedo Felipe , Huidobro‐Toro J. Pablo 
Published: September 2006

AbstractThe pre‐synaptic sympathetic modulator role of adenosine was assessed by studying transmitter release following electrical depolarization of nerve endings from the rat mesenteric artery. Mesentery perfusion with exogenous adenosine exclusively inhibited the release of norepinephrine (NA) but did not affect the overflow of neuropeptide Y (NPY), establishing the basis for a differential pre‐synaptic modulator mechanism. Several adenosine structural analogs mimicked adenosine's effect on NA release and their relative order of potency was: 2‐p‐(2‐carboxyethyl)phenethylamino‐5′‐N‐ethylcarboxamidoadenosine hydrochloride = 1‐[2‐chloro‐6‐[[(3‐iodophenyl)methyl]amino]‐9H‐purin‐9‐yl]‐1‐deoxy‐N‐methyl‐β‐d‐ribofuranuronamide = 5′‐(N‐ethylcarboxamido)adenosine >> adenosine > N6‐cyclopentyladenosine. The use of selective receptor subtype antagonists confirmed the involvement of A2Aand A3adenosine receptors. The modulator role of adenosine is probably due to the activation of both receptors; co‐application of 1 nm2‐p‐(2‐carboxyethyl)phenethylamino‐5′‐N‐ethylcarboxamidoadenosine hydrochloride plus 1 nm1‐[2‐chloro‐6‐[[(3‐iodophenyl)methyl]amino]‐9H‐purin‐9‐yl]‐1‐deoxy‐N‐methyl‐β‐d‐ribofuranuronamide caused additive reductions in NA released. Furthermore, while 1 nmof an A2Aor A3receptor antagonist only partially reduced the inhibitory action of adenosine, the combined co‐application of the two antagonists fully blocked the adenosine‐induced inhibition. Only the simultaneous blockade of the adenosine A2Aplus A3receptors with selective antagonists elicited a significant increase in NA overflow. H 89 reduced the release of both NA and NPY. We conclude that pre‐synaptic A2Aand A3adenosine receptor activation modulates sympathetic co‐transmission by exclusively inhibiting the release of NA without affecting immunoreactive (ir)‐NPY and we suggest separate mechanisms for vesicular release modulation.
Constitutively expressed catalytic proteasomal subunits are up‐regulated during neuronal differentiation and required for axon initiation, elongation and maintenance
Authors: Klimaschewski Lars , Hausott Barbara , Ingorokva Shota , Pfaller Kristian 
Published: September 2006

AbstractInhibition of the proteasome by lactacystin, a specific blocker of the catalytic β‐subunits, results in transient neurite outgrowth by neuronal cell lines. Vice versa, as demonstrated in this study, treatment of pheochromocytoma (PC12) cells with nerve growth factor (NGF) or other differentiating agents reduces proteasomal activity. This is accompanied by an increase in mRNA and protein levels of the catalytically active subunits β1, β2 and β5, but not of their inducible counterparts, indicating changes in subunit composition of the proteasome during neuronal differentiation. In contrast to neuronal cell lines, however, pre‐treatment of primary neurons with proteasome inhibitors completely prevents axon formation, and lower concentrations of lactacystin (0.5–5 µm) significantly reduce axonal elongation and branching in vitro. Furthermore, established axonal networks degenerate rapidly and long‐term survival of peripheral neurons is impaired in the presence of proteasome inhibitors. Axonal pathology is reminiscent of the morphological changes observed in neurodegenerative disorders and supports a crucial role of the constitutive catalytic subunits in axon initiation, maintenance and regeneration.
Erythropoietin reduces perihematomal inflammation and cell death with eNOS and STAT3 activations in experimental intracerebral hemorrhage
Authors: Lee Soon‐Tae , Chu Kon , Sinn Dong‐In , Jung Keun‐Hwa , Kim Eun‐Hee , Kim Se‐Jeong , Kim Jeong‐Min , Ko Song‐Yi , Kim Manho , Roh Jae‐Kyu 
Published: September 2006

AbstractErythropoietin (EPO), a pleiotropic cytokine involved in erythropoiesis, is tissue‐protective in ischemic, traumatic, toxic and inflammatory injuries. In this study, we investigated the effect of EPO in experimental intracerebral hemorrhage (ICH). Two hours after inducing ICH via the stereotaxic infusion of collagenase, recombinant human EPO (500 or 5000 IU/kg, ICH + EPO group) or PBS (ICH + vehicle group) was administered intraperitoneally, then once daily afterwards for 1 or 3 days. ICH + EPO showed the better functional recovery in both rotarod and modified limb placing tests. The brain water content was decreased in ICH + EPO dose‐dependently, as compared with ICH + vehicle. The effect of EPO on the brain water content was inhibited by N(omega)‐Nitro‐L‐arginine methyl ester hydrochloride (L‐NAME, 10 mg/kg). Mean hemorrhage volume was also decreased in ICH + EPO. EPO reduced the numbers of TUNEL +, myeloperoxidase + or OX‐42 + cells in the perihematomal area. In addition, EPO reduced the mRNA level of TNF‐α, Fas and Fas‐L, as well as the activities of caspase‐8, 9 and 3. EPO treatment showed up‐regulations of endothelial nitric oxide synthase (eNOS) and p‐eNOS, pAkt, pSTAT3 and pERK levels. These data suggests that EPO treatment in ICH induces better functional recovery with reducing perihematomal inflammation and apoptosis, coupled with activations of eNOS, STAT3 and ERK.
Basal somatodendritic dopamine release requires snare proteins
Authors: Fortin Gabriel D. , Desrosiers Catherine C. , Yamaguchi Nobuharu , Trudeau Louis‐Éric 
Published: September 2006

AbstractDopaminergic neurons have the capacity to release dopamine not only from their axon terminals, but also from their somatodendritic compartment. The actual mechanism of somatodendritic dopamine release has remained controversial. Here we established for the first time a rat primary neuron culture model to investigate this phenomenon and use it to study the mechanism under conditions of non‐stimulated spontaneous firing (1–2 Hz). We found that we can selectively measure somatodendritic dopamine release by lowering extracellular calcium to 0.5 mm, thus confirming the previously established differential calcium sensitivity of somatodendritic and terminal release. Dopamine release measured under these conditions was dependent on firing activity and independent of reverse transport through the plasma membrane. We found that treatment with botulinum neurotoxins A and B strongly reduced somatodendritic dopamine release, thus demonstrating the requirement for SNARE proteins SNAP‐25 and synaptobrevin. Our work is the first to provide such direct and unambiguous evidence for the involvement of an exocytotic mechanism in basal spontaneous somatodendritic dopamine release.
Ethanol inhibition of NMDA receptors under conditions of altered protein kinase A activity
Authors: Xu Minfu , Woodward John J. 
Published: September 2006

Abstract N‐methyl‐d‐aspartate receptors (NMDA) are glutamate‐activated ligand‐gated ion channels that participate in diverse forms of synaptic plasticity as well as glutamate‐dependent excitotoxicity. Inhibition of the NMDA receptor function may underlie some of the behavioral actions associated with acute exposure to ethanol. The sensitivity of NMDA receptors to ethanol is influenced by the subunit composition of the receptor and, by association, with certain cytoskeletal proteins. Previous studies have also suggested that phosphorylation may regulate the sensitivity of NMDA receptors to ethanol. In this study, the ethanol inhibition of recombinant NMDA receptor currents was determined under conditions designed to enhance or inhibit the activity of protein kinase A (PKA). Human embryonic kidney 293 (HEK293) cells were transfected with cDNAs encoding NMDA subunits and channel activity was monitored with whole‐cell patch‐clamp electrophysiology. Under control recording conditions, ethanol (100 mm) inhibited NR1/2A and NR1/2B receptor currents by approximately 25–30%. The degree of ethanol inhibition was not affected or was slightly enhanced under conditions designed to enhance PKA activity. This included treatment of cells with cAMP analogs, inclusion of phosphatase inhibitors or purified PKA in the pipette filling solution, co‐expression of catalytically active PKA, expression of the NR1 PKA‐site phosphorylation site mimic (S897D) or by co‐expression of the PKA scaffolding protein yotiao or the dopamine D1 receptor. Ethanol inhibition of NR1/2A and NR1/2B receptors was not altered when PKA effects were suppressed, either by co‐expression of a PKI inhibitory peptide or the phosphorylation‐deficient NR1 mutants (S897A, S896A, S896A/S897A). In addition, ethanol inhibition of NMDA‐induced currents in cultured cortical or hippocampal neurons was not affected by modulators of PKA. These results suggest that PKA does not appear to play a major role in determining the acute ethanol sensitivity of NMDA receptors.
Development and characterization of SSR markers in lychee (Litchi chinensis)
Authors: MINGFANG LI , XUEQING ZHENG , YONGQIANG ZHU , XIANGSHE WANG , SUYU LIANG , LEI LI , XINGRONG WU 
Published: September 2006

AbstractSixteen microsatellite loci were isolated from lychee (Litchi chinensis), all of which exhibited polymorphism (two or three alleles per locus), with levels of heterozygosity ranging from 0.021 to 0.900. These loci can help assess the genetic structure of lychee.
Development of an Algorithm to Identify Pregnancy Episodes in an Integrated Health Care Delivery System
Authors: Hornbrook Mark C. , Whitlock Evelyn P. , Berg Cynthia J. , Callaghan William M. , Bachman Donald J. , Gold Rachel , Bruce F. Carol , Dietz Patricia M. , Williams Selvi B. 
Published: September 2006

Objective. To develop and validate a software algorithm to detect pregnancy episodes and maternal morbidities using automated data.Data Sources/Study Setting. Automated records from a large integrated health care delivery system (IHDS), 1998–2001.Study Design. Through complex linkages of multiple automated information sources, the algorithm estimated pregnancy histories. We evaluated the algorithm's accuracy by comparing selected elements of the pregnancy history obtained by the algorithm with the same elements manually abstracted from medical records by trained research staff.Data Collection/Extraction Methods. The algorithm searched for potential pregnancy indicators within diagnosis and procedure codes, as well as laboratory tests, pharmacy dispensings, and imaging procedures associated with pregnancy.Principal Findings. Among 32,847 women with potential pregnancy indicators, we identified 24,680 pregnancies occuring to 21,001 women. Percent agreement between the algorithm and medical records review on pregnancy outcome, gestational age, and pregnancy outcome date ranged from 91 percent to 98 percent. The validation results were used to refine the algorithm.Conclusions. This pregnancy episode grouper algorithm takes advantage of databases readily available in IHDS, and has important applications for health system management and clinical care. It can be used in other settings for ongoing surveillance and research on pregnancy outcomes, pregnancy‐related morbidities, costs, and care patterns.
Socioeconomic and Racial/Ethnic Differences in the Discussion of Cancer Screening: “Between‐” versus “Within‐” Physician Differences
Authors: Bao Yuhua , Fox Sarah A. , Escarce José J. 
Published: September 2006

Objective. To determine the extent to which socioeconomic and racial/ethnic differences in cancer screening discussion between a patient and his/her primary care physician are due to “within‐physician” differences (the fact that patients were treated differently by the same physicians) versus “between‐physician” differences (that they were treated by a different group of physicians).Data Sources. We use data from the baseline patient and physician surveys of two community trials from the Communication in Medical Care (CMC) research series. The two studies combined provide an analysis sample of 5,978 patients ages 50–80 nested within 191 primary care physicians who practiced throughout Southern California.Study Design. Our main outcomes of interest are whether the physician has ever talked to the patient about fecal occult blood test (FOBT; for colorectal cancer screening), mammogram (for breast cancer screening, female patients only) and the prostate‐specific antigen test (PSA, male patients only). We consider five racial/ethnic groups: non‐Hispanic white, non‐Hispanic black, Hispanic, Asian, and other race/ethnicity. We measure socioeconomic status by both income and education. For each type of cancer screening discussion, we first estimate a probit model that includes patient characteristics as the only covariates to assess the overall differences. We then add physician fixed effects to derive estimates of “within‐” versus “between‐” physician differences.Principal Findings. There was a strong education gradient in the discussion of all three types of cancer screening and most of the education differences arose within physicians. Disparities by income were less consistent across different screening methods, but seemed to have arisen mainly because of “between‐physician” differences. Asians were much less likely, compared with whites, to have received discussion about FOBT and PSA and these differences were mainly “within‐physician” differences. Black female patients, however, were much more likely, compared with whites treated by the same physicians, to have discussed mammogram with their physicians.Conclusions. Differences in cancer screening discussion along the different dimensions of patient SES may have arisen because of very different mechanisms and therefore call for a combination of interventions. Physicians need to be aware of the persistent disparities by patient education in clinical communication regarding cancer screening and tailor their efforts to the needs of low‐education patients. Quality‐improvement efforts targeted at physicians practicing in low‐income communities may also be effective in addressing disparities in cancer screening communication by patient income.
Informed Lending and Security Design
Authors: INDERST ROMAN , MUELLER HOLGER M. 
Published: September 2006

ABSTRACTWe examine the role of security design when lenders make inefficient accept or reject decisions after screening projects. Lenders may be either “too conservative,” in which case they reject positive‐NPV projects, or “too aggressive,” in which case they accept negative‐NPV projects. In the first case, the uniquely optimal security is debt. In the second case, it is levered equity. In equilibrium, profitable projects that are relatively likely to break even are financed with debt, while less profitable projects are financed with equity. Highly profitable projects are financed by uninformed arm's‐length lenders.
A Nonlinear Factor Analysis of S&P 500 Index Option Returns
Authors: JONES CHRISTOPHER S. 
Published: September 2006

ABSTRACTGrowing evidence suggests that extraordinary average returns may be obtained by trading equity index options, and that at least part of this abnormal performance is attributable to volatility and jump risk premia. This paper asks whether such priced risk factors are alone sufficient to explain these average returns. To provide an answer in as general as possible a setting, I estimate a flexible class of nonlinear models using all S&P 500 Index futures options traded between 1986 and 2000. The results show that priced factors contribute to these expected returns but are insufficient to explain their magnitudes, particularly for short‐term out‐of‐the‐money puts.
Business Groups and Tunneling: Evidence from Private Securities Offerings by Korean Chaebols
Authors: BAEK JAE‐SEUNG , KANG JUN‐KOO , LEE INMOO 
Published: September 2006

ABSTRACTWe examine whether equity‐linked private securities offerings are used as a mechanism for tunneling among firms that belong to a Korean chaebol. We find that chaebol issuers involved in intragroup deals set the offering prices to benefit their controlling shareholders. We also find that chaebol issuers (member acquirers) realize an 8.8% (5.8%) higher (lower) announcement return than do other types of issuers (acquirers) if they sell private securities at a premium to other member firms, and if the controlling shareholders receive positive net gains from equity ownership in issuers and acquirers. These results are consistent with tunneling within business groups.