bluuebunny/crossref_metadata_2025_split huggingface dataset:
Cross‐border malaria control for internally displaced persons: observational results from a pilot programme in eastern Burma/Myanmar
Authors: Richards Adam K. , Banek Kristin , Mullany Luke C , Lee Catherine I. , Smith Linda , Oo Eh Kalu Shwe , Lee Thomas J. 
Published: February 2009

SummaryObjectives  To document the feasibility of a cross‐border community based integrated malaria control programme implemented by internally displaced persons in eastern Burma/Myanmar.Methods  This pilot study was conducted from February 2003 through January 2005 in seven villages of displaced ethnic Karen. Interventions comprised early diagnosis of Plasmodium falciparum and treatment with mefloquine and artesunate, distribution of long‐lasting insecticide treated nets (LLITNs), and educational messages. The primary outcome measure was P. falciparum prevalence during bi‐annual universal screenings with the Paracheck‐Pf® (Orchid Biomedical Systems, Goa, India) device. Secondary outcomes were P. falciparum incidence and process indicators related to net use and malaria knowledge, attitudes and practices (KAP).Results  P. falciparum prevalence in original programme areas declined from 8.4% [95% confidence interval (CI) 8.3–8.6] at baseline to 1.1% (95% CI 1.1–1.2) in the final screening. Annual incidence in original areas declined from 232 to 70 cases/1000/year [incidence rate ratio 0.30 (95% CI 0.24–0.39)]. The proportion of household members sleeping under a LLITN improved from 0% to 89% and malaria KAP improved in all areas.Conclusions  Integrated malaria control organized and implemented by displaced persons is feasible in eastern Burma/Myanmar. The decline in P. falciparum prevalence and incidence suggest that it may be possible to reduce the burden of disease and the reservoir of malaria in eastern Burma/Myanmar, with implications for malaria control in the greater Mekong region.
Common variants in FCER1A influence total serum IgE levels from cord blood up to six years of life
Authors: Chen C.‐M. , Weidinger S. , Klopp N. , Sausenthaler S. , Bischof W. , Herbarth O. , Bauer M. , Borte M. , Schaaf B. , Lehmann I. , Behrendt H. , Krämer U. , Berdel D. , Von Berg A. , Bauer C. P. , Koletzko S. , Illig T. , Wichmann H.‐E. , Heinrich J. ,   the LISA and GINI Study Group
Published: February 2009

Background:  In a recent genome wide scan, a functional promoter variant (rs2251746) in the gene encoding the alpha chain of the high affinity receptor for immunoglobulin E (IgE) (FCER1A) was identified as major determinant of serum IgE levels.Objective:  The aim of this study was to investigate the role of rs2251746 on total IgE levels measured at different stages of life from birth (cord blood) up to the age of 6 and to evaluate its interaction with the environmental influences in two German birth cohorts.Method:  Data from two German birth cohorts were analysed (n = 1043 for the LISA cohort and n = 1842 for the GINI cohort). In the studies, total serum IgE was measured from cord blood, and blood samples taken at the age of 2/3 and 6 years. In a subgroup of the LISA study, house dust samples were collected at age of 3 months and the amount of endotoxin was determined. Random effect models were used to analyse the longitudinal health outcomes.Results:  In the two cohorts, the heterozygote and the rare homozygote of rs2251746 was consistently associated with lower total IgE levels from birth up to the age of 6 years with an allele‐dose effect (P < 0.02 for blood samples taken at each time point in both cohorts). No interaction between the two FCER1A encoding gene and environmental exposures including endotoxin, worm infestation and day care centre attendance during early childhood were observed.Conclusion:  Common variants in FCER1A strongly influence basal IgE production independently from environmental stimuli. These effects can be observed already in cord blood pointing to altered gene expression in foetus.
Neurocognitive impairment in bipolar disorder patients: functional implications
Authors: Wingo Aliza P , Harvey Philip D , Baldessarini Ross J 
Published: February 2009

Background:  Functional recovery among treated bipolar disorder (BPD) patients is far less likely than syndromal and even symptomatic recovery. We hypothesized that increasingly well‐documented aspects of cognitive impairment may contribute to poor functional outcomes in BPD patients, and reviewed the available research on the topic.Methods:  Computerized literature searching identified 12 studies with 13 comparisons that simultaneously evaluated cognitive and functional status in euthymic (n = 8) or non‐euthymic (n = 5 comparisons) adult BPD patients versus otherwise similar healthy controls.Results:  In 6/8 studies of euthymic BPD patients and 5/5 studies of non‐euthymic BPD patients, neurocognitive impairment was significantly associated with impaired psychosocial functioning, even after adjusting for residual mood symptoms and relevant demographic and clinical variables. Cognitive status was consistently assessed with standardized, performance‐based neuropsychological tests, but functional status usually was based on subjective self‐appraisals. Approximately 55% of BPD patients were unemployed.Conclusions:  Available studies are limited by subjective assessments of functional status rather than objective, performance‐based measures. Nevertheless, they support the hypothesis that enduring aspects of cognitive impairment found even in euthymic BPD patients are associated with inferior functioning. These findings encourage further studies with better assessment methods and greater rehabilitative efforts in BPD patients.
Increased understanding of metabolism of secondary plant products frequently generates sketchy and incorrect statements concerning their evolution and function
Authors: Selmar D. 
Published: February 2009

AbstractSecondary plant products perform important functions within the complex interactions between plants and their environment, e.g. as protective agents against pathogens and herbivores, or as attractants for potential pollinators. We are all aware that the enormous diversity of these natural products resulted from evolutionary processes driven by the selection of advantageous properties. However, when these nexuses are mentioned, very often we incline to formulate ‘Plants have acquired the ability to synthesize secondary plant products in order to …’ without realising that such a statement contradicts the Darwinian principles of evolution and corresponds to a Lamarckian view of teleological evolution. One of the major reasons for these automatic and unconscious misapprehensions is because of the ambiguous usage of the term ‘biological function’, which is very often thought to comprise an intention or a special purpose.
Sickle‐shaped surface crack in a notched round bar under cyclic tension and bending
Authors: CARPINTERI A. , VANTADORI S. 
Published: February 2009

ABSTRACTA sickle‐shaped surface crack, also called crescent‐moon (or crescent) crack, is assumed to exist at the root of a circular‐arc circumferential notch in a round bar under tension and bending. For different notch sizes (i.e. different values of the stress concentration factor), the stress intensity factor along the crack front is computed through a three‐dimensional finite‐element analysis. The effect of the stress concentration factor on the stress intensity factor values is examined for several crack configurations. Finally, the surface crack growth under cyclic loading is analysed through a numerical procedure that employs the stress intensity factor values obtained. Some results of the present study are compared with those by other authors.
Numerical study of the effect of plastic wake on plasticity‐induced fatigue crack closure
Authors: GONZALEZ‐HERRERA A. , ZAPATERO J. 
Published: February 2009

ABSTRACTFatigue crack closure is strongly influenced by the plastic wake developed because of the action of precedent cycles. It is related to the load sequence and is an additional difficulty for its determination. Finite‐element method has been an alternative for the study of crack closure, commonly in constant‐amplitude loading. However, such analyses are complex and computationally expensive, the length of the wake simulated being a critical parameter. In this paper, a comprehensive study of the effect of the plastic wake in fatigue crack closure is made. It is structured in two parts: one regarding the correct numerical modelling process and the other focussed on the influence of the wake under moderate variable‐amplitude loading. After a brief description of the numerical methodology, results for different wake lengths are reported. The plastic wake is modelled with a new approach in which the final crack tip is fixed. Information regarding potential error is provided. Second, the load sequence effect is discussed. Crack closure is obtained for several load ratios, with wakes developed with different stress ratios. This permits the analysis of the influence of the load sequence over the crack‐driving force compared with constant‐amplitude loading.
Terminal ileal Crohn’s disease: conservative surgeon and aggressive physician?
Authors: Shariff U. , Narula H. , Speake W. , Brown S. 
Published: February 2009

AbstractObjective  The timing of surgery in Crohn’s disease is a matter of continuing debate, in particular early surgery for patients presenting with apparent appendicitis found to have terminal ileal Crohn’s. Our aim was to assess the current strategies of UK Consultant Coloproctologists and Gastroenterologists in managing terminal ileal Crohn’s disease in acute and elective settings.Method  A postal questionnaire survey was sent to 460 Consultant members of the Association of Coloproctology of Great Britain and Ireland (ACPGBI) and a very similar ‘medical’ questionnaire sent to 1043 Consultant British Society of Gastroenterology (BSG) members.Results  247 ACPGBI members (54%) replied to the ‘surgical’ questionnaire. For acute terminal ileitis at presumed appendicectomy 40% would recommend doing nothing, 33% a limited ileal/ileo‐caecal resection and 27% appendicectomy only. For elective management of terminal ileal Crohn’s, 51% would institute medical therapy and refer to a gastroenterologist, 40% would refer directly to a gastroenterologist while 9% would follow up the patient themselves. No surgeon would perform primary resection. 398 BSG members (38%) responded to the ‘medical’ questionnaire. 54% would prefer their surgical colleagues to perform ileo‐caecal resection acutely patients operated on for presumed appendicitis. Electively only 1.8% would refer for surgery as primary therapy. Most would institute medical therapy, with the therapeutic options varying widely.Conclusions  There is divided opinion on managing the acute presentation of terminal ileal Crohn’s disease. Surgeons appear more conservative in their approach compared to gastroenterologists. This merits further clarification before acceptance amongst the majority of physicians and particularly surgeons.
Drivers of moth species richness on tropical altitudinal gradients: a cross‐regional comparison
Authors: Beck Jan , Kitching Ian J. 
Published: February 2009

ABSTRACTAims We examine the role of species–area relationships (SARs), climatic parameters and phylogeny in shaping the altitudinal species richness patterns of moths. With respect to SARs, we investigate whether habitat heterogeneity is a probable mechanism for mediating area effects. We investigate the consistency of patterns by comparing several discrete regions.Location Nine mountainous regions in tropical Asia and the Malay Archipelago.Methods Presence‐only records for 292 species of the Lepidopteran family Sphingidae were used to measure interpolated species richness in 200‐m altitudinal bands. Species richness was correlated with area measures, which were calculated from both two‐dimensional map projections and three‐dimensional digital elevation models (DEMs). We used data simulations of homogeneous communities to test for effects of sample (i.e. habitat) heterogeneity as a mechanism causing SARs. Species richness patterns were compared among regions and between the two major sphingid clades, and were related to regional climatic characteristics.Results The area of altitudinal bands was a strong (statistical) explanation of species richness, particularly if area was calculated from three‐dimensional DEMs, but SARs often over‐predict species richness in lowland areas. There was no evidence for habitat heterogeneity as a mechanism of altitudinal SARs (tested for Borneo only). Species richness patterns varied considerably between the nine regions, which may, as an alternative to SARs, be explained by climatic differences such as (temperature) seasonality. Phylogenetic clades differed in species richness patterns exhibited.Main conclusion SARs provide strong empirical explanations for (regional) altitudinal patterns of species richness, but lack of evidence for the most likely mechanism cautions against a priori ‘corrections’ of species richness data for area. Furthermore, SARs are often not a sufficient explanation for the drop in species richness towards lowlands. Climate, or other collinear variables, may offer alternative explanations for altitudinal SARs. More research is needed to understand the mechanisms for SARs in an altitudinal context in order to evaluate their importance in the face of parameter collinearity.
ACCOUNTING FOR EMPLOYEE ENTITLEMENTS*
Authors: McGregor Warren J. , Pound Greg. D. 
Published: February 2009

Abstract:This paper considers the problem of accounting for employee entitlements. Accrued entitlements to annual leave, sick leave and long service leave are evaluated by reference to the basic characteristics of an accounting liability and a case is presented for liability recognition in each instance. An empirical survey undertaken by the authors shows current practice in this area and indicates the need for improved financial reporting.
FINANCIAL LEASE ANALYSIS: CONSISTENT AND INCONSISTENT APPROACHES
Authors: Howard Peter 
Published: February 2009

Abstract:This paper evaluates lease‐purchase analysis methods which assume that leasing provides 100 percent financing and that purchasing involves a mixture of debt and equity finance. Such analyses are being used in Australia particularly in the promotion of leveraged leasing. It is argued that this method is unsound and that analysis of financial leasing should focus on the effects of leasing on the financial risk of the lessee.
THE INFORMATION CONTENT OF SIGN AND SIZE OF EARNINGS ANNOUNCEMENTS: NEW ZEALAND EVIDENCE
Authors: Emanuel David M. 
Published: February 2009

Abstract:This paper examines the effect of 1196 earnings announcements on share prices, using the familiar cumulative abnormal return method of analysis. Earnings are partitioned into unexpected earnings increases and decreases using a martingale model. As well, six portfolios are established, based on the size of unexpected earnings, using two different measures of size.
CANBERRA TO PORT MORESBY: GOVERNMENT ACCOUNTING AND BUDGETING FOR THE EARLY STAGES OF DEVOLUTION
Authors: Hardman D. J. 
Published: February 2009

Abstract:This paper examines changes which have occurred in government accounting and budgeting from the antecedent system of Treasury control in the colonial era of The Territory of Papua and New Guinea to the contemporary system of Finance control in the Independent State of Papua New Guinea. An exposition is provided of existing and proposed governmental accounting and budgeting issues during the early stages of devolution for indigenous control. Although self‐government provided new legislation for government accounting and budgeting, the critical event in the formation of the present system was the Constitution which highlighted indigenous responsibility against a backdrop of national attainment criteria. The development of indigenous responsibility for the government accounting and budgeting system has been limited by: (i) overreliance on an expatriate model, and (ii) a fundamental dearth of qualified accountants at the professional level in the public sector. In the longer term, however, cultural rather than administrative issues will tend to influence and guide policy in this area.
Reporting to Employees: Identifying the Areas of Interest to Employees
Authors: Macintosh John C.C. 
Published: February 2009

Abstract:This paper identifies the areas of information of interest to employees and the attitudes of accounting executives and employees towards what information was considered to be of interest to employees. Accounting executives felt that employee informational needs were limited to their job security and short‐term material benefits from employment. Employees, on the other hand, indicated that their informational needs were far greater and related to their job security, financial matters affecting them, their conditions of employment, and the organizational structure of their employee companies.
Integrating Credit Models Using Accounting Information With Loan Officers' Decision Processes
Authors: Rodgers Waymond , Johnson Lester W. 
Published: February 2009

Abstract:This paper focuses on loan officers' cognitive processes of problem detection and problem‐hypothesis formulation, which are incorporated into a credit model when they are confronted with loan decisions. Prior credit models in banking have not directly addressed loan officers' internal processes in a loan situation. The integration of both loan officers' cognitive processes and information used in a credit model can better help explain their decision‐making biases. The results presented in this paper showed that information derived from a credit model influences loan officers' problem detection and problem‐hypothesis formulation, and these processes are important factors in their loan approval. To identify loan officers' decision‐making processes, the approach used in this paper integrates principles from financial management, economics, and cognitive psychology with methodological developments from psychometrics and econometrics.
FACTORS INFLUENCING CHOICE OF DISCIPLINE OF STUDY — ACCOUNTANCY, ENGINEERING, LAW AND MEDICINE
Authors: Gul F.A. , Andrew B.H. , Leong S.C. , Ismail Z. 
Published: February 2009

Abstract:This paper examines the factors which influence high calibre students in their choice of a professional discipline of study. Using a questionnaire approach students were requested to determine the relative importance of eleven factors in their choice of discipline of study. Results showed that accountancy students appeared most concerned with job satisfaction, earnings potential, availability of employment, aptitude for subject and years of formal education, and to have a different, and more distinctive, profile than that of other students. These results may have important implications for recruitment into the profession.
METHODOLOGICAL WEAKNESSES OF AUSTRALIAN SMALL BUSINESS RESEARCH
Authors: Holmes Scott , Kelly Gary J. 
Published: February 2009

Abstract:During the past two decades, ‘empirical’ research concerning the relationship between small business owner‐managers and practising accountants has provided limited insight into the role of accountants and accounting information in assisting small business operations. This research has been exploratory and largely descriptive, tending to focus on small samples of poorly defined small businesses in non‐representative Australian regional locations. Rigorous statistical analysis of the results obtained is virtually non‐existent. This select review of Australian research identifies the perceived methodological weaknessess of studies that have focused on the information needs of small business owner‐managers and the role of the practising accountant in meeting these requirements.
MEASURING THE MEANING OF FINANCIAL STATEMENT TERMINOLOGY: A PSYCHOLINGUISTICS APPROACH
Authors: Adelberg Arthur H. , Farrelly Gail E. 
Published: February 2009

Abstract:Measuring the meaning of communication between and among producers (certified public accountants, academic accountants, and private accountants) and users (chartered financial analysts, commercial bank loan officers, and shareholders) of financial statements is the purpose of this study. Two psycholinguistic techniques, classification analysis and association analysis, were used in a field experiment to measure the intergroup and intragroup transference of denotative (objective) and connotative (subjective) meaning, respectively. The study concluded that we are somewhere in between the “worst” and the “best” on a communication continuum. The evidence indicated only one communication problem — a problem involving the transfer of connotative (subjective) meaning on an intergroup basis, that is, between producers and users.
THE PLACE OF COMMUNICATION SKILLS IN THE TRAINING OF ACCOUNTANTS IN NEW ZEALAND
Authors: McLaren Margaret C. 
Published: February 2009

Abstract:The purpose of this study was to identify those communication skills most needed by accountants, so providing information which could be useful for accounting educators when designing programmes. The survey showed that practising accountants perceived wide differences between the desired and demonstrated communication skills of their new graduates. Academics, too, perceived serious deficiencies in their students. The conclusion is that academics, for the sake of their students and the accounting profession, should endeavour to increase the amount of time and expert effort put into communication skills in their university programmes.
ESTIMATING RETURNS ON FINANCIAL INSTRUMENTS — STOCHASTIC ANALYSIS
Authors: Tippett Mark 
Published: February 2009

Abstract:The present paper addresses the problem of estimating returns on financial instruments when there is incomplete information about the instrument's cash flows. However unlike previous work in this area, it is assumed that the financial instrument's cash flows may be modelled as a stochastic function of time. This implies that the estimation error is a random variable and as a consequence, probability assessments can be made as to its likely magnitude. Using these procedures it is shown that traditional estimating methods considerably overstate actual returns. Further, it is also shown that returns are far from normally distributed. Given these results, it is doubtful whether any credibility can be attached to the standard two parameter methods of evaluating investment performance.
A CROSS‐SECTIONAL REGRESSION TEST OF THE MEAN‐VARIANCE EFFICIENCY OF AN AUSTRALIAN VALUE WEIGHTED MARKET PORTFOLIO
Authors: Wood Justin 
Published: February 2009

Abstract:This paper tests the Mean‐Variance efficiency of a value weighted Australian market portfolio using a multivariate cross‐sectional regression approach developed by Shanken (1985). This test methodology is sufficiently powerful to reject the null hypothesis that the market portfolio is ex ante Mean‐Variance efficient when test assets are constructed on the basis of size (market capitalisation). However, when test assets are constructed on the basis of industry classification the model is unable to reject the Mean‐Variance efficiency of the market portfolio. This test statistic provides some useful diagnostics which are examined in the paper.