bluuebunny/crossref_metadata_2025_split huggingface dataset:
Posttraumatic stress disorder and substance use disorder in adolescent bipolar disorder
Authors: Steinbuchel Petra H , Wilens Timothy E , Adamson Joel J , Sgambati Stephanie 
Published: February 2009

Objective:  Anxiety disorders such as posttraumatic stress disorder (PTSD) and substance use disorders (SUD) are increasingly recognized as comorbid disorders in children with bipolar disorder (BPD). This study explores the relationship between BPD, PTSD, and SUD in a cohort of BPD and non‐BPD adolescents.Methods:  We studied 105 adolescents with BPD and 98 non‐mood‐disordered adolescent controls. Psychiatric assessments were made using the Kiddie Schedule for Affective Disorders and Schizophrenia–Epidemiologic Version (KSADS‐E), or Structured Clinical Interview for DSM‐IV (SCID) if 18 years or older. SUD was assessed by KSADS Substance Use module for subjects under 18 years, or SCID module for SUD if age 18 or older.Results:  Nine (8%) BPD subjects endorsed PTSD and nine (8%) BPD subjects endorsed subthreshold PTSD compared to one (1%) control subject endorsing full PTSD and two (2%) controls endorsing subthreshold PTSD. Within BPD subjects endorsing PTSD, seven (39%) met criteria for SUD. Significantly more SUD was reported with full PTSD than with subthreshold PTSD (χ2 = 5.58, p = 0.02) or no PTSD (χ2 = 6.45, p = 0.01). Within SUD, the order of onset was BPD, PTSD, and SUD in three cases, while in two cases the order was PTSD, BPD, SUD. The remaining two cases experienced coincident onset of BPD and SUD, which then led to trauma, after which they developed PTSD and worsening SUD.Conclusion:  An increased rate of PTSD was found in adolescents with BPD. Subjects with both PTSD and BPD developed significantly more subsequent SUD, with BPD, PTSD, then SUD being the most common order of onset. Follow‐up studies need to be conducted to elucidate the course and causal relationship of BPD, PTSD and SUD.
Memory functioning in familial bipolar I disorder patients and their relatives
Authors: Quraishi Seema , Walshe Muriel , McDonald Colm , Schulze Katja , Kravariti Eugenia , Bramon Elvira , Morris Robin G , Murray Robin M , Toulopoulou Timothea 
Published: February 2009

Objective:  The aim of this study was to compare the memory function of patients with familial bipolar I disorder (BD I) who had shown psychotic features, their non‐psychotic, non‐bipolar first‐degree relatives, and normal controls.Method:  We assessed 38 patients with a lifetime diagnosis of BD I who had experienced psychotic symptoms, 49 of their non‐psychotic, non‐bipolar first‐degree relatives, and 44 controls. Patients and relatives were from families multiply affected with functional psychotic illness. A five‐subtest short form of the Wechsler Adult Intelligence Scale–Revised and three Wechsler Memory Scale subtests were administered to all participants.Results:  BD I patients showed deficits in verbal memory and verbal learning but not in visual memory. Compared to controls, relatives showed worse verbal learning at a statistically significant or suggestive level and performed significantly worse in both immediate and delayed verbal memory. Similar to patients, there were no differences between the relatives and control group for visual memory.Conclusion:  Impaired verbal memory and learning were found in patients and their relatives. These deficits may represent candidate endophenotypic markers for bipolar disorder.
Investigating the association between neurocognition and psychosis in bipolar disorder: further evidence for the overlap with schizophrenia
Authors: Jabben Nienke , Arts Baer , Krabbendam Lydia , Van Os Jim 
Published: February 2009

Objectives: In schizophrenia, a distinction is made between psychosis with developmental and cognitive impairment on the one hand and psychosis without developmental impairment and positive symptoms on the other. In this study, we investigated whether this model can be extended to bipolar disorder by testing the hypothesis that neurocognitive functioning is inversely related to positive psychotic symptoms in bipolar disorder.Methods: Neurocognitive functioning and psychopathology were assessed in (i) 76 patients with bipolar disorder, (ii) 39 of their healthy first‐degree relatives, and (iii) 61 healthy controls. Cognitive performance of bipolar patients and their first‐degree relatives was investigated, taking into account the possible moderating effect of the level of expression of psychosis in patients and relatives.Results: Bipolar patients showed impaired cognitive performance on multiple cognitive domains, whereas performance of their relatives was comparable to that of controls. A history of psychotic symptoms in patients was suggestive of less likelihood of cognitive alterations in relatives, and the presence of subclinical psychotic symptoms within the group of relatives predicted better cognitive performance.Conclusions: The finding of similar psychosis‐cognition associations in bipolar disorder as implied by the two pathways leading to nonaffective psychotic disorders suggests that this model might be extended to the continuum spanning affective and nonaffective psychosis. This is in line with the idea of a partially overlapping vulnerability to bipolar disorder and schizophrenia and provides an explanation for the apparent differences in cognitive alterations in those at risk for the two disorders.
Association study in a Sardinian sample between bipolar disorder and the nuclear receptor REV‐ERBα gene, a critical component of the circadian clock system
Authors: Severino Giovanni , Manchia Mirko , Contu Paolo , Squassina Alessio , Lampus Simona , Ardau Raffaella , Chillotti Caterina , Del Zompo Maria 
Published: February 2009

Objective:  The aim of our study was to investigate the association between REV‐ERBα gene (NR1D1) single nucleotide polymorphisms (SNPs) and bipolar disorder (BP) in a case‐control sample of Sardinian ancestry and evaluate its effect on age at onset (AAO) of BP.Methods:  We genotyped SNPs rs12941497 (SNP1) and rs939347 (SNP2), located, respectively, in the first intron and in the 5′UTR region of the gene, in a sample comprised of 300 bipolar patients and 300 healthy controls of Sardinian ancestry. We also studied AAO by means of admixture analysis, obtaining a cutoff point of age 22 and then carrying out association analysis between the two AAO groups.Results:  In the case‐control comparison, single marker analysis showed no association for any of the SNPs tested. Haplotype analysis showed a nominally significant association for two haplotypes of SNPs 1‐2. Comparing the early‐ and later‐onset groups, nominal association was found for SNP1. Haplotype analysis showed that one haplotype was nominally associated with the later‐onset group.Conclusions:  Our results, indicating a nominal association of the REV‐ERBα gene with BP, suggest a possible role of REV‐ERBα in the pathogenesis of BP. Further investigation of larger independent samples and different populations is warranted.
Post‐transfusion mortality among recipients of ABO‐compatible but non‐identical plasma
Authors: Shanwell A. , Andersson T. M.‐L. , Rostgaard K. , Edgren G. , Hjalgrim H. , Norda R. , Melbye M. , Nyrén O. , Reilly M. 
Published: February 2009

Background and Objectives  The consequences of ABO‐compatible non‐identical plasma for patient outcome have not been studied in randomized clinical trials or large cohort studies and use varies widely in the absence of evidence‐based policies. We investigated if transfusion with compatible instead of identical plasma confers any short‐term survival disadvantage on the recipients.Materials and Methods  The cohort of all 86 082 Swedish patients who received their first plasma transfusion between 1990 and 2002 was followed for 14 days and the risk of death in patients exposed to compatible non‐identical plasma compared to recipients of only identical plasma.Results  After adjustment for potential confounding factors, there was an increased mortality associated with exposure to ABO‐compatible non‐identical plasma, with the excess risk mostly confined to those receiving 5 or more units (relative risk, 1·15; 95% confidence interval, 1·02–1·29). Stratification by blood group indicated higher risks in group O recipients, especially when the compatible plasma was from a group AB donor.Conclusions  This study suggests that ABO‐compatible non‐identical plasma is less safe than identical plasma. Subanalyses by blood group suggest a role for circulating immune complexes. Our findings may have policy implications for improving transfusion safety.
The effect of colorectal cancer upon host peripheral immune cell function
Authors: Evans C. F. M. , Galustian C. , Bodman‐Smith M. , Dalgleish A. G. , Kumar D. 
Published: February 2009

AbstractObjective  Colorectal cancer is immunogenic. However, it is also associated with suppression of host immunity. Identifying the mechanisms involved in immune suppression is necessary to develop future immunotherapeutic strategies. The aim of this study was to assess immune cell function in colorectal cancer patients.Method  A total of 80 colorectal cancer patients (41 male) prior to treatment and 38 matched controls (21 male) were recruited. Venous blood samples were taken. White blood cell composition was determined using monoclonal antibodies. Levels of cytokines IFN‐γ, TNF‐α, IL‐2, IL‐10, IL‐4 and IL‐6 were measured from the supernatants of activated peripheral blood mononuclear cells (PBMC) following thawing and re‐suspension. Peripheral blood mononuclear proliferation was measured using 3H‐Thymidine.Results  Stage I‐III cancer patients had elevated percentages of CD8 T cell (P = 0.004) whilst stage IV patients had low total lymphocyte percentages (P = 0.016). Monocyte and NKT cell percentage decreased with advanced tumour stages (P = 0.013 and P = 0.038). Patients had lower PBMC proliferation and production of the TH1 cytokines (IFN‐γ and TNF‐α) (P < 0.001) than that of the controls. IL‐6 and IL‐4 production were not significantly different. IFN‐γ and TNF‐α concentrations reduced with tumour vascular invasion (P = 0.011 and P = 0.019).Conclusion  Colorectal cancer induces an immunological response, shifting the cytokine balance. The most profound changes are seen once disease has spread systemically.
AN OVERALL STRUCTURE FOR MANAGEMENT PLANNING AND CONTROL*
Authors: Burke Walter L. , Macmullen John S. 
Published: February 2009

Abstract:There has been criticism of the lack of attention given by the academic community to overall planning theory. To develop an overall structure for management planning and control is the purpose of this study. Some writers classify plans according to their time span, for example, long, medium and short range, but we attempt to classify them in relation to management functions. Several conceptual and operational planning models are examined, and a structure similar to the consensus emerging from these is presented. Decisions and decision models are examined and integrated with the various levels of the management process and thus an overall framework is developed.
SOME OBSERVATIONS ON THE FOUNDATIONS OF THE CURRENT VALUE DEBATE
Authors: Anderson D. K. , Leo K. J. , Whittred G. P. 
Published: February 2009

AbstractProponents of alternative accounting information production systems have, in supporting their alternative, usually demonstrated the superiority of their system conditional upon assumptions about the producers and consumers of accounting information, and in light of the lack of evidence on the issue, assumptions about the relative costs and benefits of their system.This paper addresses the premises that are implicit in the usual arguments for one or the other form of current value accounting and reaches the general conclusion that the arguments for change are not as compelling as they may, at first glance, appear to be.
ALGEBRA AS A TEACHING AID FOR CONSOLIDATED BALANCE SHEETS
Authors: Francis J. R. 
Published: February 2009

Abstract:Consolidated financial statements are typically taught by the use of a consolidated worksheet. Adjustments in journal entry form are made on the worksheet to derive a consolidated result. Students often have difficulty with the worksheet adjustment methodology because it focuses more on the adjustment rules than on the underlying consolidation objective. An alternative methodology based on algebra overcomes the deficiencies inherent in the worksheet approach. Algebra is suggested to be a rigorous and concise tool for use in teaching consolidation objectives and in solving consolidation problems.
THE COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS COURSE
Authors: Cerullo Michael J. 
Published: February 2009

Abstract:This note examines the importance of the accounting information systems course in the undergraduate accounting curriculum. Most accounting departments offer this course on an elective basis. However, the course should be required by all undergraduate accounting majors. By scheduling the course late in the formal academic program, the material will serve as a consolidating and integrating device. Accounting students will learn specific techniques enabling them to fully comprehend the interrelationships among all accounting courses completed.
THE REACTION TO CURRENT COST ACCOUNTING PROPOSALS BY GOVERNMENT REGULATORY AUTHORITIES*
Authors: Leech Stewart A. 
Published: February 2009

AbstractThe aim of this paper is to investigate the reaction to recent pronouncements on inflation accounting by two government regulatory authorities who have been major users of accounting data — the Monopolies and Mergers Commission in the United Kingdom and the Prices Justification Tribunal in Australia. The evidence indicates that:

the Monopolies Commission reacted quickly to accounting pronouncements and either allowed or requested companies to present accounting data based on current values; and
the PJT reacted to the CCA (and other) proposals by stating continually that it would “take into account” the effect of inflation on company returns, but was in a quandary on how to allow for the extremely low and sometimes negative CCA rates of return. The paper concludes by examining some of the reasons why the CCA proposals are not suitable for calculating accounting rates of return for prices justification purposes.
THE ‘QUASI‐JUDICIAL’ ROLE OF THE AUDITOR
Authors: Gilling D. M. 
Published: February 2009

AbstractThe conventional wisdom in Australasia ascribes a quasi‐judicial role to the auditor. This paper shows that such a notion does not provide a complete or accurate description of the character of the auditor's office, and his role and function in society.It argues that the significance of the quasi‐judicial notion is to highlight the importance of the attribute of independence.
MULTI‐PERIOD CAPITAL ASSET PRICING MODELS ‐ A REVIEW OF DEVELOPMENT
Authors: McDougall F. M. 
Published: February 2009

Abstract:This paper considers the single‐period Capital Asset Pricing Model and its shortcomings for corporate investment decisions. The conditions under which a multi‐period version of the model can be developed are discussed. Previous notable attempts at developing such a model by a number of writers including Stapleton, Brennan, Bogue and Roll, Myers and Turnbull, and Fama are reviewed.
A CONCEPTUAL APPROACH TO THE PROBLEM OF INCORPORATING THE PHENOMENON OF DEBT INTER DEPENDENCIES UPON LIQUIDATION
Authors: Dean G. W. , Luckett P. F. 
Published: February 2009

Abstract:Where there exists a set of companies with debt interdependencies, the ability of one of the companies to repay its debts partly depends, either directly or indirectly, upon the ability of the other companies in the set to repay their debts. Theoretically, if the debt owing to a company is to be valued accurately [i.e. in terms of its realizable value] the valuation should take into account the financial consequences of the corporate debt interdependencies. The purpose of the paper is to explain and illustrate two methods which could be used to overcome this problem. One of the methods involving matrix algebra, although its use results in an equitable solution to the problem, (i) is found to be inefficient where the number of companies having cross debts is large and (ii) has only partial applicability. The second method employing linear programming techniques provides a solution that (i) is efficient and (ii) has general applicability to the problem of recognizing debt interdependencies upon liquidation.
CLARIFYING FUNDS STATEMENTS — THE TWO ENTITY TEST
Authors: McKinnon Jill L. , Martin Carrick A. , Partington Graham H. 
Published: February 2009

Abstract:A major shortcoming of the funds statement prepared under a resources concept is that the meaning of the term “resources” is unclear. A transaction test is usually adopted to identify entries involving funds, but it is apparent from published reports and from the Australian profession's recent exposure draft that substantial confusion remains. One response has been to reject the broader concepts in favour of narrower definitions such as cash or working capital. In this article, however, it is argued that an all resources funds statement, properly defined, has an important contribution to make. A “two entity” test is proposed which is claimed to be tighter and closer to the spirit of the original resources concept than the present transaction test.
THE ROLE OF INFLATION‐ADJUSTED ACCOUNTING DATA IN CORPORATE RISK ANALYSIS: AN EMPIRICAL INVESTIGATION*
Authors: Maksy Mostafa M. 
Published: February 2009

Abstract:Both in the U.S. and abroad, certain large companies are required to report accounting data adjusted for the effect of changing prices. This study investigated the role of such adjusted accounting data in corporate risk analysis. Loan decision situations were constructed for a firm whose income from continuing operations reported in accordance with Statement of Financial Accounting Standard No. 33 (SFAS 33) was drastically reduced. Questionnaires were mailed to 1,050 randomly selected bank lending officers (BLOs) in 240 banks in 40 states and the District of Columbia. A group of BLOs received no SFAS 33 data and served as a control. While most of the responding BLOs did not seem to use SFAS 33 data in making their decisions, those who reported that they used such data reached significantly different decisions from those of the control group. More specifically, the users evaluated the firm twice as risky and recommended significantly lower loans than the control group with respect to both short‐term and long‐term loans. Furthermore, the users spent significantly more time in data analysis and decision making than the control group.
TAX INCENTIVES AND HIGH RISK INVESTMENT
Authors: Standish Peter E. M. 
Published: February 2009

Abstract:The objectives of this paper are to examine reasons for the Australian Government's decision to create a tax incentive for high risk (hi‐tech) industries. Comparisons are made with similar policies in other countries, and policy issues related to the administration of the Australian scheme are discussed. The paper does not attempt to examine the broader issue of whether or not there is a requirement for such a scheme to encourage hi‐tech industries.
PERCEPTIONS OF AUSTRALIAN FINANCE MANAGERS ON THE IMPACT OF ADVERTISING ON THE ACCOUNTING PROFESSION: SOME EMPIRICAL EVIDENCE
Authors: Teoh Hai‐Yap , Gull Ferdinand A. 
Published: February 2009

Abstract:This study examines the perceptions and attitudes of finance managers to the removal of advertising restrictions by public accounting firms. Twelve null hypotheses which were formulated and tested regarding the perceptions of finance managers to a range of issues related to advertising by public accounting firms indicated that younger finance managers without a tertiary education and who had no previous public accounting experience perceived greater overall positive benefits from complete removal of advertising restrictions. Older finance managers believed that greater overall detrimental effects would result if advertising restrictions were completely removed.
TARGET PAYOUT AND THE ASSOCIATION BETWEEN DIVIDENDS AND SHARE PRICES*
Authors: Roy S. Paul , Cheung Joseph K. 
Published: February 2009

Abstract:The hypothesis that share prices react differently to unexpected dividend changes conditional upon firm target payouts is examined empirically. The cumulative abnormal return metric is used to measure price reactions for firms in various combinations of target payout class and dividend change. Two models are used as surrogates for expected dividends: the Fama‐Babiak model and one using analyst dividend forecasts. In general, the information hypothesis is not supported in the case of unexpected dividend decrease, but target payout is found to be a significant explanatory variable of share price behaviour in the case of unexpected dividend increase.
A Note on the Financial Variable and Ratio Structure of New Zealand Listed Companies*
Authors: Mear Ross , Firth Michael 
Published: February 2009

Abstract:This paper reports the results of an investigation into the financial structure of accounting variables and ratios of New Zealand listed firms. Seven major factors were identified and these accounted for more than 82 percent of the information contained in a set of forty‐four variables. These factors are labelled profitability, size, activity, solvency, liquidity, growth in size and, growth in profits/profitability. Although the first five factors have also been identified as separate corporate dimensions in studies conducted in the United States and elsewhere, variables representing growth have not been examined before. Our study suggests that the growth variables represent two distinct and significant factors.
Accounting for Goodwill on Consolidation Before and After AAS 18
Authors: Carnegie Garry D. , Gibson Robert W. 
Published: February 2009

Abstract:The paper examines accounting practices in the treatment of goodwill on consolidation by listed companies in the periods before and after the application of AAS 18. A previous study established that prior to the advent of AAS 18, considerable diversity existed in this area of accounting practice. The accounting profession sought through AAS 18 to seek uniformity in the treatment of goodwill on consolidation. The survey evidence shows there is a high level of non‐compliance with this standard, hence substantial diversity continues.
The Role of Accounting Information, Environment and Management Control in Multi‐National Organizations
Authors: Brownell Peter 
Published: February 2009

Abstract:The results are reported of a replication and extension of the study by Brownell [1985], which focused on the effects of environmental complexity and dynamism on the use of accounting‐based controls in the U.S. parent company of a large multi‐national organization. The study reported here examines the Australian subsidiary of the company, and its results confirm previous findings, indicating that both job satisfaction and performance are enhanced in circumstances where heavy reliance on accounting‐based controls is confined to situations of low environmental complexity. The results also indicate that non‐accounting, “behavior” controls have a role in the foreign subsidiary but take on a form other than the placement of U.S. nationals in senior management positions in the subsidiary. Differences in the environment faced by the parent and subsidiary also produced predicted differences in reliance on accounting measures in performance evaluation.
Pricing and Indirect Cost Allocation — A Note
Authors: Schneider Arnold 
Published: February 2009

Abstract:Companies that use cost‐based pricing usually allocate indirect costs to their products. An inherent problem with this is that, while product prices are a function of the total cost, indirect cost allocation methods based on revenues depend on the product prices. This paper shows how to simultaneously determine unique product prices (with unequal markup rates) and cost allocations using the relative revenue method.