bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence
Authors: Lowe D. Jordan , Geiger Marshall A. , Pany Kurt 
Published: December 2008

The accounting profession is currently attempting to redefine its role and is expanding the types of services provided. With this expansion, however, comes a concern regarding the potential lack of independence between the auditor and the client requesting these services. This exploratory study examines whether the outsourcing of the internal audit function to the company's external auditor affects financial statement users' perceptions of auditor independence oand financial statement reliability, as well as loan decisions. The overall objective of this study is to assess reactions to various internal-audit outsourcing arrangements, and in doing so, to evaluate the accounting profession's current position regarding the acceptability of performing this type of “extended audit service” to audit clients.
Results indicate significant differences across the various outsourcing groups involving the company's external auditor and the nonoutsourced group. Specifically, auditor performance of management functions had a significantly negative impact on users' perceptions of auditor independence and financial statement reliability, and resulted in the lowest percentage of loan approvals. However, the separation of audit-firm staff performing the outsourced internal audit from those performing the financial statement audit had a significantly positive impact on financial statement users' perceptions and loan approvals. The findings of this study support the AICPA's current position on internal audit outsourcing and also suggest that a requirement be established that provides a distinct separation of staff between a CPA firm's internal and external audit teams.
Entropy of charged dilaton-axion black hole with minimal length revisited
Authors: Wang Chunyan , Gui Yuanxing , Xing Lili 
Published: December 2008

Abstract
Using the generalized uncertainty principle, we calculate the entropy of the charged dilaton-axion black hole for both asymptotically flat and non-flat cases by counting degrees of freedom near the horizon. The divergence of density of states and free energy appearing in the thin film brick-wall model is removed without any cutoff. The entropy proportional to the horizon area is derived from the contribution of the vicinity of the horizon.
Pre-Linnaean pictures of the secretarybird, Sagittarius serpentarius (J. F. )
Authors: KINZELBACH RAGNAR K. 
Published: December 2008

The secretarybird, the only species of the family Sagittariidae (Falconiformes), inhabits all of sub-Saharan Africa except the rain forests. Secretarybird, its vernacular name in many languages, may be derived from the Arabic “saqr at-tair”, “falcon of the hunt”, which found its way into French during the crusades. From the same period are two drawings of a “bistarda deserti” in a codex by the Holy Roman Emperor Frederick II (1194–1250). The original sketch obviously, together with other information on birds, came from the court of Sultan al-Kâmil (1180–1238) in Cairo. Careful examination led to an interpretation as Sagittarius serpentarius. Two archaeological sources and one nineteenth century observation strengthened the idea of a former occurrence of the secretarybird in the Egyptian Nile valley. André Thevet (1502–1590), a French cleric and reliable research traveller, described and depicted in 1558 a strange bird, named “Pa” in Persian language, from what he called Madagascar. The woodcut is identified as Sagittarius serpentarius. The text reveals East Africa as the real home of this bird, associated there among others with elephants. From there raises a connection to the tales of the fabulous roc, which feeds its offspring with elephants, ending up in the vernacular name of the extinct Madagascar ostrich as elephantbird.
The Temporal Relationship of Raynaud’s Phenomenon and Features of Connective Tissue Disease in Rheumatoid Arthritis
Authors: POPE JANET E. , AL-BISHRI JAMAL , AL-AZEM HAFSAH , OUIMET JANINE M. 
Published: December 2008

ObjectiveIn a prospective cohort study we examined the relationship between Raynaud’s phenomenon (RP) onset and other connective tissue disease (CTD) characteristics in rheumatoid arthritis (RA) to determine if RP is predictive of RA severity and associated with other CTD signs, and if late onset RP in RA has an effect on prognosis compared to other patients with RA.MethodsUsing a standardized assessment, data were collected on 328 subjects with RA [mean age 60.3 ± 0.7; 77% women; 76% erosions, 75% positive rheumatoid factor (RF)] seen at one London, Ontario, rheumatology clinic. The data included RA disease duration; presence and duration of RP; presence of nodules, joint damage, telangiectasia, and sclerodactyly; and RF status (+/−), RF value, antinuclear antibodies, and E-nuclear antibodies.ResultsThe mean RA disease duration was 12 ± 0.6 years. Seventy-one (22%) had RP and the mean RP duration was 9.2 ± 1.5 years. Patients presented with RP a mean of 3.8 ± 1.4 years after the diagnosis of RA. RP status was positively associated with the presence of sclerodactyly (p < 0.001), but not nodules or erosions. Higher RF values were associated with longer RA disease duration (p < 0.002) and longer RP duration (p < 0.01).ConclusionIdiopathic RP may have a different clinical effect on RA than secondary RP; the latter is correlated with more severe RA. Sclerodactyly is associated with erosive arthritis and RP in RA. Higher RF values were indicative of increased RA and RP duration.
Increased Serum Soluble OX40 in Patients with Systemic Sclerosis
Authors: KOMURA KAZUHIRO , YOSHIZAKI AYUMI , KODERA MASANARI , IWATA YOHEI , OGAWA FUMIHIDE , SHIMIZU KAZUHIRO , WAYAKU TAKAMASA , YUKAMI TORU , MURATA MAKI , HASEGAWA MINORU , FUJIMOTO MANABU , TAKEHARA KAZUHIKO , SATO SHINICHI 
Published: December 2008

ObjectiveTo determine levels of serum soluble OX40 (also termed CD134, a member of the tumor necrosis factor receptor superfamily) and their clinical associations in patients with systemic sclerosis (SSc).MethodsSerum soluble OX40 levels were examined by ELISA in 53 patients with SSc, 15 patients with systemic lupus erythematosus (SLE), and 32 healthy individuals.ResultsOX40 levels were significantly elevated in SSc patients (125.7 ± 5.7 pg/ml) compared to patients with SLE (80.7 ± 1.7 pg/ml; p < 0.005) and controls (88.2 ± 3.0 pg/ml; p < 0.0001). Elevated OX40 levels were found to be associated with disease duration of less than 2 years (p < 0.05).ConclusionOur results suggest that serum soluble OX40 levels correlate with the early-onset of SSc disease.
Dose Effects of Corticosteroids on the Development of Osteonecrosis in Rabbits
Authors: MOTOMURA GORO , YAMAMOTO TAKUAKI , IRISA TAKAHIKO , MIYANISHI KEITA , NISHIDA KENJIRO , IWAMOTO YUKIHIDE 
Published: December 2008

ObjectiveThe relationship between dose of corticosteroids and the prevalence of osteonecrosis (ON) has not been established. We examined the dose effects of corticosteroids on the development of ON in a rabbit model.MethodsRabbits were injected once intramuscularly with 1 (12 rabbits), 5 (12 rabbits), 20 (20 rabbits), and 40 (25 rabbits) mg/kg of methylprednisolone acetate (MPSL) into the right gluteus medius muscle. Four weeks after the MPSL injection, the proximal and distal parts of both the femora and humeri were histopathologically examined for the presence of ON. Hematological examinations were performed before and after the corticosteroid injection.ResultsIn rabbits with 1, 5, 20, and 40 mg/kg MPSL, the incidence of ON was 0, 42%, 70%, and 96%, respectively. The dose of MPSL showed a significant association with the incidence of ON. Histologically, reparative tissues around the ON sites were observed in the rabbits with 5 mg/kg MPSL, but not observed in rabbits with 20 and 40 mg/kg MPSL. On hematological examination, hyperlipidemia and thrombocytopenia were most apparent in the rabbits receiving 40 mg/kg MPSL.ConclusionThe study suggested that the dose of corticosteroids plays an important role in the development of ON in rabbits. The repair process was also found to be influenced by the dose of corticosteroids. Corticosteroid-induced hyperlipidemia and thrombocytopenia seemed to be associated with the incidence of ON.
MEFV Mutations Modify the Clinical Presentation of Henoch-Schönlein Purpura
Authors: ÖZÇAKAR Z. BÝRSÝN , YALÇINKAYA FATOS , ÇAKAR NÝLGÜN , ACAR BANU , KASAPÇOPUR ÖZGÜR , ÜGÜTEN DENÝZ , SOY DERYA , KARA NAZLI , UNCU NERMÝN , ARÝSOY NÝL , EKÝM MESÝHA 
Published: December 2008

ObjectiveTo investigate the prevalence of MEFV gene mutations in Turkish patients with Henoch-Schönlein purpura (HSP) but with no symptoms of familial Mediterranean fever (FMF). In addition, we assessed the clinical and laboratory characteristics of HSP patients with and without MEFV mutations.MethodsEighty pediatric patients with HSP (44 boys and 36 girls) were enrolled. Blood for mutation analysis was obtained either at the time of the diagnosis of HSP or during followup visits in previously diagnosed patients. No patient had the diagnosis of FMF in their history and in the followup period. Exon 10 of the MEFV gene was screened, together with p.E148Q mutation analysis.ResultsTwenty-seven (34%) patients were found to be heterozygous for one of the screened MEFV mutations; p.M694V in 16, p.M680I in 5, p.V726A in 3, and p.E148Q in 3 patients. Patients with MEFV mutations were younger than those without mutations and they had edema and arthritis more frequently. Also, the frequencies of elevated erythrocyte sedimentation rate and C-reactive protein values were found to be significantly higher in patients who had MEFV mutations.ConclusionAlterations in the MEFV gene are important susceptibility factors for the development of HSP and also affect the clinical presentation of it.
Evidence for the consumption of arboreal, diurnal primates by bonobos (Pan paniscus)
Authors: Surbeck Martin , Fowler Andrew , Deimel Caroline , Hohmann Gottfried 
Published: December 2008

AbstractWe present evidence for the consumption of a diurnal, arboreal, group living primate by bonobos. The digit of an immature black mangabey (Lophocebus aterrimus) was found in the fresh feces of a bonobo (Pan paniscus) at the Lui Kotale study site, Democratic Republic of Congo. In close proximity to the fecal sample containing the remains of the digit, we also found a large part of the pelt of a black mangabey. Evidence suggests that the Lui Kotale bonobos consume more meat than other bonobo populations and have greater variation in the mammalian species exploited than previously thought [Hohmann & Fruth, Folia primatologica 79:103–110]. The current finding supports Stanford's argument [Current Anthropology 39:399–420] that some differences in the diet and behavior between chimpanzees (P. troglodytes) and bonobos are an artefact of the limited number of bonobo study populations. If bonobos did obtain the monkey by active hunting, this would challenge current evolutionary models relating the intra‐specific aggression and violence seen in chimpanzees and humans to hunting and meat consumption [Wrangham, Yearbook of Physical Anthropology 42:1–30]. Am. J. Primatol. 71:171–174, 2009. © 2008 Wiley‐Liss, Inc.
Self‐Assembly of One‐ and Two‐Dimensional Hemoprotein Systems by Polymerization through Heme–Heme Pocket Interactions
Authors: Kitagishi Hiroaki , Kakikura Yasuaki , Yamaguchi Hiroyasu , Oohora Koji , Harada Akira , Hayashi Takashi 
Published: December 2008

AbstractSupramolekulare Proteinpolymere: Wenn eine Hämeinheit an der Oberfläche einer Apo‐Cytochrom‐b562(H63C)‐Mutante eingeführt wird, entstehen durch nichtkovalente Wechselwirkungen zwischen Hämtaschen supramolekulare Polymere. Der Einbau einer Hämtriade als Angelmolekül in das Proteinpolymer führt zu einer zweidimensionalen Proteinnetzwerkstruktur, die mithilfe der Rasterkraftmikroskopie im intermittierenden Modus sichtbar gemacht wurde (siehe Bild).magnified image
CuI/PPh3‐catalyzed Sonogashira coupling reaction of aryl iodides with terminal alkynes in water in the absence of palladium
Authors: Guan Jin Tao , Yu Guang‐Ao , Chen Lei , Qing Weng Tan , Yuan Jing Jing , Liu Sheng Hua 
Published: December 2008

AbstractThe Sonogashira cross‐coupling of aryl iodides with terminal alkynes catalyzed by a simple and inexpensive catalyst system of CuI/PPh3 in water as the sole solvent has been reported. In the presence of CuI/PPh3, with KOH used as a base, a number of aryl iodides were treated with alkynes to afford the corresponding products in moderate to excellent yields. Copyright © 2008 John Wiley & Sons, Ltd.
Synthesis and characterization of new water‐soluble metal–polymer complex and its application for arsenite retention
Authors: Rivas Bernabé L. , Aguirre María del Carmen , Yáñez Jorge 
Published: December 2008

AbstractNew water‐soluble metal–polymers of poly(acrylic acid)s (AA) with different amounts of tin (3, 5, 10, and 20 wt %) were synthesized and characterized. The materials were characterized by 1H NMR and FTIR spectroscopy, X‐ray diffraction (XRD), specific area by isotherm of CO2, and thermogravimetry‐differential scanning calorimetry (TG‐DSC). The synthesized material is crystalline and shows an average crystal size 90–130 nm and has a high thermal stability (>200°C). Texturally, they are complexes of small specific area, which decreases when the crystal size increases with the tin content. Presumably, the Sn(II) ions coordinate through 2‐4 carboxylate groups by a conventionally bidentate structure; however, they are not symmetric. Studies have been dedicated to support of tin in polymers to increase its efficiency in eliminating pollutants. The tin‐metal salt is added to the poly(AA) matrix to increase its ability to remove As(III) from an aqueous solution. The liquid‐phase polymer‐based retention technique is applied to retain and separate contaminants from water. The analysis of As(III) and As(V) species was made by combining liquid high‐resolution chromatographic coupled to hydride generation absorption atomic spectrophotometer (HPLC‐HG‐AAS). All indicated that As(III) was the predominant species bound to the polymer complex for the pH range 4–8. The polymers containing 10 and 20 wt % Sn presented the highest retention of 70 and 90% As(III), respectively. © 2008 Wiley Periodicals, Inc. J Appl Polym Sci, 2009
Effects of filler–filler and polymer–filler interactions on rheological and mechanical properties of HDPE–wood composites
Authors: Huang Han‐Xiong , Zhang Jing‐Jing 
Published: December 2008

AbstractHigh‐density polyethylene (HDPE)–wood composite samples were prepared using a twin‐screw extruder. Improved filler–filler interaction was achieved by increasing the wood content, whereas improved polymer–filler interaction was obtained by adding the compatibilizer and increasing the melt index of HDPE, respectively. Then, effects of filler–filler and polymer–filler interactions on dynamic rheological and mechanical properties of the composites were investigated. The results demonstrated that enhanced filler–filler interaction induced the agglomeration of wood particles, which increased the storage modulus and complex viscosity of composites and decreased their tensile strength, elongation at break, and notched impact strength because of the stress concentration. Stronger polymer–filler interaction resulted in higher storage modulus and complex viscosity and increased the tensile and impact strengths due to good stress transfer. The main reasons for the results were analyzed. © 2008 Wiley Periodicals, Inc. J Appl Polym Sci, 2009
Kriging‐based sequential inspection plans for coordinate measuring machines
Authors: Pedone P. , Vicario G. , Romano D. 
Published: December 2008

AbstractKriging models have been extensively used to predict spatial data in geostatistics and, more recently, to approximate the output of deterministic simulation. This paper presents a novel application of kriging in the field of industrial metrology. Exploiting the recognized predictive capability of kriging models, we use them to drive the online construction of sequential plans for inspecting industrial parts on coordinate measuring machines. These machines are universally adopted to check the compliance of parts to dimensional and geometric specifications. In two analyzed case studies kriging‐based inspection plans outperform fixed‐sample plans widespread in industry. Copyright © 2008 John Wiley & Sons, Ltd.
Generalized mixtures in reliability modelling: Applications to the construction of bathtub shaped hazard models and the study of systems
Authors: Navarro Jorge , Guillamón Antonio , Ruiz María del Carmen 
Published: December 2008

AbstractIn this paper, we obtain and discuss some general properties of hazard rate (HR) functions constructed via generalized mixtures of two members. These results are applied to determine the shape of generalized mixtures of an increasing hazard rate (IHR) model and an exponential model. In addition, we note that these kind of generalized mixtures can be used to construct bathtub‐shaped HR models. As examples, we study in detail two cases: when the IHR model chosen is a linear HR function and when the IHR model is the extended exponential‐geometric distribution. Finally, we apply the results and show the utility of generalized mixtures in determining the shape of the HR function of different systems, such as mixed systems or consecutive k‐out‐of‐n systems. Copyright © 2008 John Wiley & Sons, Ltd.
DIN 1052:2004 – Neue Grundlagen für Entwurf, Berechnung und Bemessung von Holzbauwerken – Teil 4 (2): Bemessung von Verbindungen und stiftförmigen und sonstigen mechanischen Verbindungsmitteln
Authors: Lißner Karin , Rug Wolfgang , Steinmetz Dieter 
Published: December 2008

AbstractEs werden Holzbau‐Verbindungsmittel beschrieben und die Regeln für die Bemessung erklärt.
Computer‐based teaching of Kanji construction and writing in a student with developmental disabilities
Authors: Sugasawara Hiroshi , Yamamoto Jun‐ichi 
Published: December 2008

AbstractStudents with developmental disabilities often have difficulty with writing skills such as tracing, copying, and dictation writing. A student with writing difficulties participated in the present study, which used computer‐based teaching applied in the home. We examined whether a student could copy Japanese Kanji characters after training with a constructed response matching‐to‐sample (CRMTS) procedure. The procedure was designed to teach identity Kanji construction. The results showed that the student not only acquired the constructed responses through this procedure but also to spelling generalized to copy trained and untrained Kanji characters. The results are discussed in terms of the effect of the CRMTS procedure on the acquisition and transfer of writing characters and the applicability of computer‐based home teaching. Copyright © 2008 John Wiley & Sons, Ltd.
Feedlot veterinarians' moral and instrumental beliefs regarding antimicrobial use in feedlot cattle
Authors: McIntosh W. M. Alex , Schulz Sarah , Dean Wesley , Scott Morgan H. , Barling Kerry S. , Takei Isao 
Published: December 2008

AbstractThis cross‐sectional survey research study examined the role moral beliefs play in predicting behavioural beliefs and attitudes and the role that subjective norms play in predicting moral beliefs. Using a self‐administered questionnaire, one hundred and three feedlot veterinarians completed measures of behavioural beliefs, referent others, perceived constraints and moral beliefs regarding recommendations to use antimicrobials in four situations (i.e. acutely sick cattle, chronically sick cattle, at‐risk cattle and high‐risk cattle). Regression analysis and F‐tests indicate moral beliefs as contributing significant increases in R2 to models predicting behavioural beliefs regarding antimicrobial use in each situation. In addition, subjective norms contribute a significant increase in R2 in models predicting moral beliefs in each of the four situations. The results indicate the effects of moral beliefs on behavioural beliefs are somewhat contingent on the condition; that is the level of risk associated with treating cattle with antimicrobials, the level of risk of not doing so, and the effectiveness of the antimicrobial in situations such as acute illness or being at‐risk of illness. Copyright © 2008 John Wiley & Sons, Ltd.
Pyrene‐Excimers‐Based Antenna Systems
Authors: Cicchi Stefano , Fabbrizzi Pierangelo , Ghini Giacomo , Brandi Alberto , Foggi Paolo , Marcelli Agnese , Righini Roberto , Botta Chiara 
Published: December 2008

AbstractA series of dendrimeric compounds bearing pyrene units were synthesized to afford light‐harvesting antennae based on the formation of intramolecular excimers. The synthetic plan profited from the efficiency of the Huisgen reaction, the 1,3‐dipolar cycloaddition of azides and terminal alkynes, which allowed ready assembly of the different building blocks. The three molecular antennae obtained, of increasing generation, revealed efficient energy transfer both in solution and in the solid state.
Construction of Fluorescent Probes Via Protection/Deprotection of Functional Groups: A Ratiometric Fluorescent Probe for Cu2+
Authors: Lin Weiying , Yuan Lin , Tan Wen , Feng Jianbo , Long Lingliang 
Published: December 2008

AbstractHerein a ratiometric fluorescent Cu2+ probe was rationally constructed in a straightforward manner with the concept of aldehyde group protection/deprotection. The probe showed a ratiometric fluorescent response to Cu2+ with a large emission wavelength shift (>100 nm) and displayed high selectivity for Cu2+ over other metal ions due to distinct deprotection conditions. In addition, a Cu2+‐promoted dethioacetalization mechanism was proposed.
ChemInform Abstract: Precipitation of ALn(CO3)2, xH2O and Dy2(CO3)3, xH2O Compounds from Aqueous Solutions for A+: Li+, Na+, K+, Cs+, NH4+ and Ln3+: La3+, Nd3+, Eu3+, Dy3+.
Authors: Philippini Violaine , Vercouter Thomas , Chausse Annie , Vitorge Pierre 
Published: December 2008

AbstractChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 200 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.
ChemInform Abstract: Iodine‐Promoted Silylation of Alcohols with Silyl Chlorides. Synthetic and Mechanistic Studies.
Authors: Bartoszewicz Agnieszka , Kalek Marcin , Stawinski Jacek 
Published: December 2008

AbstractChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 200 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.
ChemInform Abstract: Synthesis of Diamino Carboxylic Esters by Palladium‐Catalyzed Oxidative Intramolecular Diamination of Acrylates.
Authors: Muniz Kilian , Streuff Jan , Chavez Patricia , Hoevelmann Claas H. 
Published: December 2008

AbstractChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 200 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.
ChemInform Abstract: Four‐Component, One‐Pot Synthesis of 2‐Aryl‐4‐thionylquinoline Derivatives and Their Aromatization.
Authors: Ceylan Mustafa , Findik Esra 
Published: December 2008

AbstractChemInform is a weekly Abstracting Service, delivering concise information at a glance that was extracted from about 200 leading journals. To access a ChemInform Abstract of an article which was published elsewhere, please select a “Full Text” option. The original article is trackable via the “References” option.