bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings management and board activity: an additional evidence
Authors: Ebrahim Ahmed 
Published: March 2007

PurposeThe purpose of this paper is to examine the relation between earnings management behavior and the activity of both the board and audit committee.Design/methodology/approach – Different models to isolate abnormal accruals as a proxy for earnings management are applied to a sample of manufacturing companies.FindingsEarnings management is negatively related to both board and audit committee independence. Such negative relation is stronger when the audit committee is more active. However, this result is not valid for the board activity.Research limitations/implicationsResults are limited by the accuracy of the models applied to isolate abnormal accruals.Practical implicationsResults may have implications for corporate governance regulations such as board composition, audit committee composition, and their activity.Originality/valueResults of earnings management research are sensitive to the different models suggested in literature to isolate the abnormal accruals.
An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case
Authors: Emmanuel Iatridis George 
Published: March 2007

PurposeThis paper aims to assess the financial performance of firms that adopted or deferred the adoption of SSAP 20 “Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity, hedging, foreign currency loans, managerial compensation, pre‐ and post SSAP 20 treatment of translation differences, etc, on the behaviour of firms.Design/methodology/approachThe paper follows the positive accounting theory context and utilises parametric (logistic regression) and non‐parametric (Kruskal–Wallis test) tests to form and test theoretical hypotheses and relations between groups of firms with different financial characteristics.FindingsThe study provides evidence that the implementation of SSAP 20 has overall strengthened the financial position of adopters. Adopters that used different translation methods prior to adoption tend to exhibit different financial characteristics (e.g. higher leverage) in the pre‐actual adoption period. In contrast, they present no substantial differences in the actual adoption period. The findings show that adopters give priority to their stock market picture and tend to distribute higher dividend to their shareholders even if this leads to lower management payout.Research limitations/implicationsFirstly, for the period under investigation, the availability of accounting and financial data and the disclosure of accounting information in the financial statements were to some extent limited. Secondly, it is difficult to see through managers’ inner intentions, and as a result managers’ behaviour and motives may not always be clear and conceivable to outsiders.Originality/valueThis study has significant implications for accounting standard setting bodies and investors. It provides insight about firms’ objectives and potential attitude and reaction to the issue of accounting regulation. This study also formulates the basis for studying firms’ behaviour and reaction with regard to other accounting standards and financial issues.
To integrate or not to integrate: factors affecting the adoption of virtual integration strategy in organizations
Authors: Abebe Michael A. 
Published: March 2007

PurposeThe purpose of this article is to examine the major determinants for adopting virtual integration strategy in organizations. The article also addresses the competitive implications of adopting virtual integration strategy.Design/methodology/approachThe article proposes a theoretical model that shows the major internal as well as external factors for adopting virtual integration strategy. In addition, the article presents real‐world applications of this strategy to explain the adoption process.FindingsVirtual integration is a viable strategy in industries characterized by rapid product innovations and a high degree of competition. Virtual integration enables information technology driven supply chain coordination.Research limitations/implicationsFuture research efforts in this area should focus on testing empirically the proposed relationships between adopting a virtual integration strategy and firm performance using different industry categories.Practical implicationsExecutives in a highly competitive, innovative and increasingly varying market demand may benefit from adopting virtual integration strategy. By doing so, firms can integrate their processes using information technology to be more customer‐responsive and competitive.Originality/valueThis article identifies the value of adopting a virtual integration strategy and highlights the major factors affecting the adoption of this strategy in organizations. Managers at medium and high‐level positions in particularly dynamic industries will most likely benefit from this article.
Treatment of pigmented lesions of neurofibromatosis 1 with intense pulsed–radio frequency in combination with topical application of vitamin D3 ointment
Authors: YOSHIDA Yuichi , SATO Noriko , FURUMURA Minao , NAKAYAMA Juichiro 
Published: March 2007

ABSTRACTCafe‐au‐lait spots and pigmented freckling are found in most of patients with neurofibromatosis 1 (NF1). Although many modalities have been used for treating the pigmented lesions, the response to treatment has been variable. Therefore, we performed the treatment of pigmented lesions with NF1 by intense pulsed–radio frequency (IPL–RF) in combination with topical application of vitamin D3 ointment. Eight patients were treated in this study and the improvement was moderate to good in six cases (75%) although the response was relatively mild. Thus, results from our study indicate that IPL–RF irradiation in combination with topical application of vitamin D3 ointment would be useful as new modalities, especially for treatment of numerous small pigmented lesions in patients with NF1. Although further studies with large groups of patients should be performed for a better conclusion, it could improve quality of life with NF1 patients who are concerned with serious cosmetic and social problems.
Blood concentrations, tolerability and efficacy of pimecrolimus cream 1% in Japanese infants and children with atopic dermatitis
Authors: EICHENFIELD Lawrence F. , HO Vincent , MATSUNAGA Janice , LECLERC Patricia , PAUL Carle , HANIFIN Jon M. 
Published: March 2007

ABSTRACTPimecrolimus cream 1% is a topical calcineurin inhibitor for the treatment of atopic dermatitis. Minimal systemic exposure to pimecrolimus has been previously observed in Caucasian pediatric patients treated with the cream twice daily for up to 1 year. The objective of this open‐label, non‐comparative, multicenter study was to assess the systemic exposure, tolerability and efficacy of pimecrolimus cream 1% when used twice daily for 3 weeks in pediatric patients of Japanese background. The patient cohort consisted of 17 Japanese infants and children (age range, 3.6 months to 11.6 years) with atopic dermatitis of at least mild severity affecting ≥10% of the total body surface area (range, 10–48%). Pimecrolimus cream 1% was applied twice daily for 3 weeks. Blood levels of pimecrolimus were determined on days 1, 10 and 22. Safety and tolerability were evaluated by monitoring adverse events, laboratory parameters, physical condition and vital signs. Efficacy parameters included the Eczema Area and Severity Index, the Investigators’ Global Assessment and the pruritus score. The median exposure to pimecrolimus cream 1% was 22 treatment days (range, 9–29 treatment days). Pimecrolimus blood concentrations were <0.5 ng/mL in 94% of samples on day 1, in 93% of samples on day 10 and in 100% of samples on day 22, with no indication of an increase with increasing body surface area treated (up to 48% of the total body surface area). No drug‐related systemic adverse events or serious adverse events were reported. Treatment was effective according to all efficacy parameters. The findings of this study indicate that the use of pimecrolimus cream 1% results in minimal systemic absorption of the active ingredient in pediatric patients of Japanese background with extensive disease.
Expression of CCR5 in graft‐versus‐host disease (GVHD) of the skin: Immunohistochemical staining of 38 cases
Authors: MORITA Naoko I. , MATSUMURA Yumi , MORITA Kazumasa , MIYACHI Yoshiki 
Published: March 2007

ABSTRACTTo ascertain the involvement of CCR5 in prolongation of graft‐versus‐host disease (GVHD), we performed immunohistochemical staining of CCR5 in 38 GVHD samples (23 acute and 15 chronic). A total of seven out of 15 cases of chronic GVHD were positive for CCR5; however, only two out of 23 in acute GVHD were positive for CCR5. In three cases, expression of CCR5 in infiltrating lymphocytes was negative in the acute phase, but positive in the chronic phase of GVHD. These findings suggest that the immunopathological mechanism that differentiates between acute and chronic GVHD is a CCR5‐mediated immunoreaction.
Inhibition of ADAM17 reduces hypoxia‐induced brain tumor cell invasiveness
Authors: Zheng Xuguang , Jiang Feng , Katakowski Mark , Kalkanis Steven N. , Hong Xin , Zhang Xuepeng , Zhang Zheng Gang , Yang Hongyan , Chopp Michael 
Published: March 2007

The membrane‐anchored metalloproteinase tumor necrosis factor‐α‐converting enzyme (TACE/a disintegrin and metalloproteinase [ADAM] 17) is key in proteolytic ectodomain shedding of several membrane‐bound growth factors, cytokines and receptors. The expression and activity of ADAM17 increases under some pathological conditions including stroke, and promotes neural progenitor cell migration and contributes to stroke‐induced neurogenesis. Hypoxia initiates cellular invasive processes that occur under both physiological and pathological conditions such as invasion and metastasis of some tumors. In the present study, we sought to elucidate whether ADAM17 contributes to brain tumor invasion. To this end, we examined the role of ADAM17 in the invasiveness of two different brain tumor cell lines, 9L rat gliosarcoma and U87 human glioma, under normoxic and hypoxic conditions. Additionally, we tested the effects of ADAM17 suppression on in vitro tumor cell invasion by means of ADAM17 proteolytic inhibitors and specific small interfering RNA. We found that tumor cells upregulated ADAM17 expression under hypoxia, and that ADAM17 activity correlated with increased tumor cell invasion. Conversely, suppression of ADAM17 proteolysis decreased invasiveness induced by hypoxia in 9L and U87 cells. Furthermore, the contribution of ADAM17 to tumor invasion was independent of matrix metalloproteinase (MMP)‐2 and MMP‐9 activity. ADAM17 was also found to activate the epidermal growth factor/phosphoinositide‐3 kinase/serine/threonine kinase signal transduction pathway. Our data suggest that hypoxia‐induced ADAM17 contributes to glioma cell invasiveness through activation of the EGFR signal pathway. (Cancer Sci 2007; 98: 674–684)
Internal structure and eruptive history of a kilometre‐scale mud volcano system, South Caspian Sea
Authors: Evans Robert J. , Davies Richard J. , Stewart Simon A. 
Published: March 2007

ABSTRACTWe describe the internal structure of a multi‐kilometre scale mud volcano edifice from the South Caspian Sea using three‐dimensional (3D) seismic reflection data leading to a reconstruction of the volcano system's eruptive history. By adapting elements of classic seismic stratigraphy to the study of this volcano, we have found its edifice to consist of a series of stacked mud cones. This internal architecture is most likely to have formed as a result of repeated episodes of expulsion of a fluid‐mud mix. Underlying the stack of cones is an asymmetric fault‐bounded caldera measuring approximately 2 km in diameter. This caldera shows close structural similarity to the trapdoor type of magmatic caldera. Based on the geometrical relationships of individual mud cones to this caldera, we conclude that caldera‐like collapse of the edifice floor initiated following the deposition of the first mud cone (the pioneer cone). Growth of the caldera continued until the later stages of edifice evolution when it eventually abated. This eruptive history shows strong similarities to recent models for magmatic caldera eruption cycles. The study therefore highlights the potential analogue value of mud volcano systems to the study of igneous volcanism. Furthermore, it identifies 3D seismic data as a potentially useful tool in reconstructing the history of mud volcanic eruption and fluid and sediment expulsion from sedimentary basins.
Amino‐terminal deletion of heparin‐binding epidermal growth factor‐like growth factor4−127 stimulates cell proliferation but lacks insulin‐like activity
Authors: Zhou Z. , Harding P. A. 
Published: March 2007

Abstract.   Heparin‐binding epidermal growth factor‐like growth factor (HB‐EGF) Northern analysis demonstrated a novel 0.8‐kb liver‐specific HB‐EGF transcript in addition to the endogenous 2.5‐kb HB‐EGF full‐length transcript present in kidney, lung and liver tissues. Reverse transcriptase‐polymerase chain reaction screening of liver RNA suggests that the 0.8‐kb HB‐EGF transcript lacks at least a portion of the amino‐terminal EGF‐like domain. In light of these data, we have constructed a human HB‐EGF cDNA (HB‐EGFΔN) which lacks 373 bp, encoding the majority of the extracellular EGF‐like domain, while maintaining the ectodomain ‘shedding’ site, transmembrane and cytoplasmic domains. Objective: The goal of this study is to characterize the ability of HB‐EGFΔN to (i) stimulate cell proliferation and (ii) determine whether down‐regulation of insulin‐like growth factor‐binding protein (IGFBP)‐3 and ‐4 mRNA is regulated by soluble, mature HB‐EGF or HB‐EGF C. Materials and methods: HB‐EGFΔN encodes nucleotides +1–10 of exon 1 linked to nucleotides 383–627 of the carboxy‐terminal portion of exon 3 through exon 5. Results: Expression of HB‐EGFΔN in mouse fibroblasts (MLC) resulted in 6.5‐ and 8‐kDa HB‐EGF immunoreactive proteins, stimulated tyrosine phosphorylation of p42 kDa and cell proliferation in MLC, but lacked the ability to bind EGF receptors. Finally, HB‐EGFΔN failed to down‐regulate IGFBP‐3 and ‐4 mRNA when expressed in normal rat kidney cells. Conclusions: These findings demonstrate that amino‐terminally truncated, membrane‐bound form of HB‐EGF stimulates cell proliferation but lacks insulin‐like signalling, suggesting that insulin‐like signalling is mediated by soluble, mature HB‐EGF binding to EGF receptors.
Monocyte‐derived dendritic cells from highly atopic individuals are not impaired in their pro‐inflammatory response to toll‐like receptor ligands
Authors: Terhorst D. , Kalali B. N. , Weidinger S. , Illig T. , Novak N. , Ring J. , Ollert M. , Mempel M. 
Published: March 2007

SummaryBackground
Toll‐like receptor (TLR) agonists are widely used as adjuvants in specific immune therapy protocols for patients with atopic disposition. Monocyte‐derived dendritic cells (mDCs) are thought to be important target cells for these compounds.Objectives
To compare surface markers, TLR expression, TLR functionality after ligand stimulation, and genetic polymorphisms in the TLR 2‐, 3‐, and 4‐genes in mDCs from atopic vs. non‐atopic patients.Methods
mDCs from highly atopic individuals (total serum IgE >1000 IU/mL) and healthy control persons (total serum IgE <75 IU/mL) were screened for TLR 1‐10 expression by real‐time PCR. Receptor function was analysed by IL‐12 and TNF‐α production after incubation with the respective ligands peptidoglycan (PGN) (TLR 2), polyriboinosinic‐polyribocytidylic acid (poly IC) (TLR 3), lipopolysaccharide (LPS) (TLR 4), flagellin (TLR 5), and CpG‐DNA/non‐CpG‐DNA (TLR 9). Haplotype‐tagging single‐nucleotide polymorphisms of the TLR 2‐, 3‐, and 4‐ genes were analysed for genetic associations.Results
mDC from atopic patients showed a very similar pattern of TLR expression as controls with strong expression of TLR 2, 4, 5, 6, and 8, moderate expression of TLR 1 and 3, and no or very low expression of TLR 7, 9, and 10. After stimulation with TLR ligands, mDCs from atopic patients acquired a mature phenotype with a tendency towards a higher up‐regulation of the co‐stimulatory molecules CD80, CD83, and CD86 than control mDCs. IL‐12 and TNF‐α were produced at a similar level in both groups of DCs. Among the different TLR agonists, poly IC showed the strongest activation of DCs, followed by LPS, PGN, and flagellin. This was paralleled by a strong functional expression of protein kinase R and retinoid‐inducible gene‐I (RIG‐I), two additional poly IC‐sensing receptors in both groups. Genetic analysis of single‐nucleotide polymorphisms in the TLR 2‐, 3‐, and 4‐genes in both groups revealed no major allele or genotype differences.Conclusions
mDC from atopic patients are not restricted in their response to TLR‐ligands. TLR agonists seem to be suitable to induce pro‐inflammatory immune responses and maturation in mDCs from highly atopic individuals and represent reasonable adjuvants for specific immunotherapy reagents.
Analysis of skin testing and serum‐specific immunoglobulin E to predict airway reactivity to cat allergens
Authors: Fernández C. , Cárdenas R. , Martín D. , Garcimartín M. , Romero S. , De La Cámara A. G. , Vives R. 
Published: March 2007

SummaryBackground
When the clinical history is not conclusive, it may be difficult to make an accurate interpretation of the value of skin tests and serum‐specific IgE to cat allergens in asthma cases.Objective
To analyse the diagnostic efficiency of skin testing (ST) and serum‐specific IgE to cat allergens, based on the results of bronchial‐specific challenge with cat epithelium.Methods
Sixty‐four asthma patients (49 with cat exposure and 15 without) who did not clearly relate their asthma symptoms to cat exposure and had a positive skin prick testing and/or a positive cat dander‐specific IgE determination (CAP‐system) underwent intradermal skin tests and specific bronchial challenge with cat epithelium. The results were analysed by receiver operating characteristics curves (ROC curves) and logistic regression. Sensitivity, specificity, positive predictive values and negative predictive values were calculated for different cut‐off points.Results
Twenty‐seven patients (42.2%) had a positive bronchial‐specific challenge. The area under the ROC curve for serum‐specific IgE quantification is 0.85, which makes a good diagnostic tool out of this test. Intradermal ST predicts the outcome of the bronchoprovocation test better than skin prick testing (area under the ROC curve of 0.74 vs. area under the ROC curve of 0.54, respectively).The logistic regression analysis shows that the estimated probability of a positive bronchial challenge is 93% if CAP values are 17 kUA/L, whereas if CAP values are less than 0.35 kUA/L the estimated probability of a positive bronchial challenge is 16%. When the intradermal skin test is negative, the estimated probability of a positive bronchoprovocation test is 9%, being the test that better identifies patients with a negative bronchoprovocation test.Conclusions
Levels of serum‐specific IgE to cat allergens and intradermal ST can be used to diagnose and treat more accurately asthmatic patients sensitized to cat epithelium when there is uncertainty about cat epithelium causality.
Inhibition of the histamine‐induced weal and flare response: a valid surrogate measure for antihistamine clinical efficacy?
Authors: Devillier P. , Bousquet J. 
Published: March 2007

SummaryHistamine plays a central role in allergic responses. Inhibition of the weal and flare response to histamine is a traditional pharmacodynamic tool to measure the activity of H1‐receptor antagonists. The time course and duration of cutaneous weal and flare inhibition are often used as surrogate measures of clinical efficacy. Pharmacodynamic differences among antihistamines are often interpreted to indicate differences in clinical efficacy. A systematic review of literature from 1980 to 2006 regarding the histamine induced weal and flare was undertaken. Search terms included ‘histamine’, ‘skin test’, ‘weal’, ‘flare’, and ‘antihistamine’; retrieved articles were searched for relevant studies not identified initially. Data from human studies on the inhibition of the weal and flare by second‐generation antihistamines were extracted and assessed. A literature search from 1980 to 2006 was undertaken for comparative studies of second‐generation antihistamines in the clinical settings of allergic rhinitis (AR) and chronic idiopathic urticaria; data extracted from these studies underwent systematic review. Differences were noted among second‐generation antihistamines in terms of their ability to inhibit the histamine‐induced weal and flare. Corresponding differences in terms of clinical efficacy in AR and chronic urticaria were not identified following a systematic review. The reasons for the disconnect between pharmacodynamic effects and clinical efficacy may include differences between the route and concentration of histamine, the involvement of mediators other than histamine in the allergic response, and the short time course of pharmacodynamic studies. The histamine‐induced weal and flare response is a pharmacodynamic test that should not be used to compare the clinical efficacy of different antihistamines, and is not an adequate alternative to clinical end‐point assessments in AR or chronic idiopathic urticaria.
Reach‐scale geomorphology affects organic matter and consumer δ13C in a forested Piedmont stream
Authors: WALTERS D. M. , FRITZ K. M. , PHILLIPS D. L. 
Published: March 2007

Summary1. We investigated the spatial (longitudinal position and reach geomorphology) and seasonal (spring and autumn) influences on the variation of δ13C among organic matter sources and consumers in a forested Piedmont river, South Carolina, U.S.A.2. Six sites were sampled along a continuum and varied in basin area from approximately 30 to 300 km2. Sites fell into two geomorphic categories (i) high‐gradient, rock bed (‘rock’) or (ii) low‐gradient, sand bed (‘sand’) sites.3. Variation in δ13C was more strongly related to reach geomorphology than longitudinal position. δ13C of biofilm and consumers was consistently enriched at rock sites. Leaf litter (i.e. coarse particulate organic matter, CPOM) δ13C did not vary with bed type. There was significant δ13C enrichment at rock sites for biofilm, seston, fine benthic organic matter (FBOM), and eight of nine consumer trophic guilds (e.g. grazing invertebrates, insectivorous fishes). δ13C of biofilm and four trophic guilds was also positively correlated with drainage area, but the magnitude of enrichment was less than between bed types.4. δ13C was generally enriched in spring, but this varied among organic matter types, consumers, and by bed type. CPOM and seston were enriched in spring, FBOM was enriched in autumn, and biofilm showed no trend. Five consumer guilds were enriched in spring, and only one fish guild, generalised carnivores, showed enrichment of muscle tissue in autumn.5. Consumer δ13C enrichment at rock sites suggests greater reliance on algal carbon than for consumers at sand sites, but we also found δ13C enrichment of biofilm at rock sites. Thus, differences in consumer δ13C between bed types could be related to (i) increased consumption of biofilm at rock compared with sand sites, or (ii) consumption of biofilm at rock sites that is enriched relative to biofilm at sand sites or (iii) both mechanisms.6. δ13C signatures in local food webs appear to respond to processes operating at multiple spatial scales. Overall downstream enrichment of biofilm and consumers was disrupted by strong local effects related to bed morphology. These results suggest that human alteration of channel habitat will have corresponding effects on stream food webs, as assessed by changes in δ13C.