bluuebunny/crossref_metadata_2025_split huggingface dataset:
Poly(ethylene glycol)‐block‐polyethylenimine copolymers as carriers for gene delivery: Effects of PEG molecular weight and PEGylation degree
Authors: Zhang Xuan , Pan Shi‐Rong , Hu Hai‐Mei , Wu Gui‐Fu , Feng Min , Zhang Wei , Luo Xin 
Published: July 2007

AbstractAn ideal gene carrier is required both in safety and efficiency for transfection. Polyethylenimine (PEI), a well‐studied cationic polymer, has been proved with high transfection efficiency, but is reported as toxicity in many cell lines. In this study, PEI was coupled with polyethylene glycol (PEG) to reduce its cytotoxicity. PEG–PEI copolymers were synthesized with isoporon diisocyanate (IPDI) in two steps. A set of PEG–PEI with different PEG molecular weights (MWs) and amounts of PEG were synthesized. The molecular structure of the resulting copolymers was evaluated by nuclear magnetic resonance spectroscopy (1H NMR), infrared spectroscopy (IR), and gel permeation chromatography (GPC), all of which had successfully verified formation of the copolymers. The particle size and zeta potential of polymer/DNA complexes were measured, and their cytotoxicity and transfection efficiency in Hela cells were evaluated. We found that the copolymer block structure significantly influenced not only the physicochemical properties of complexes, but also their cytotoxicity and transfection efficiency. PEG (5 kDa) significantly reduced the diameter of the spherical complexes. The zeta potential of complexes was reduced with increasing amount of PEG grafting. Cytotoxicity was dependent not on PEG MW but on the amount of PEG grafting. Copolymer PEG–PEI (2‐25‐1) with 1.89 PEG (2 kDa) was proved to be more efficient for in vitro gene transfer. In conclusion, PEG MW and the degree of PEGylation were found to significantly influence the biological activity of PEG–PEI/DNA complexes. These results provide new sights into the studies using block copolymer as gene delivery systems. © 2007 Wiley Periodicals, Inc. J Biomed Mater Res, 2008
Effect of rapidly resorbable bone substitute materials on the temporal expression of the osteoblastic phenotype in vitro
Authors: Knabe C. , Houshmand A. , Berger G. , Ducheyne P. , Gildenhaar R. , Kranz I. , Stiller M. 
Published: July 2007

AbstractIdeally, bioactive ceramics for use in alveolar ridge augmentation should possess the ability to activate bone formation and, thus, cause the differentiation of osteoprogenitor cells into osteoblasts at their surfaces. Therefore, in order to evaluate the osteogenic potential of novel bone substitute materials, it is important to examine their effect on osteoblastic differentiation. This study examines the effect of rapidly resorbable calcium–alkali–orthophosphates on osteoblastic phenotype expression and compares this behavior to that of β‐tricalcium phosphate (TCP) and bioactive glass 45S5. Test materials were three materials (denominated GB14, GB9, GB9/25) with a crystalline phase Ca2KNa(PO4)2 and with a small amorphous portion containing either magnesium potassium phosphate (GB14) or silica phosphate (GB9 and GB9/25, which also contains Ca2P2O7); and a material with a novel crystalline phase Ca10[K/Na](PO4)7 (material denominated 352i). SaOS‐2 human bone cells were grown on the substrata for 3, 7, 14, and 21 days, counted, and probed for an array of osteogenic markers. GB9 had the greatest stimulatory effect on osteoblastic proliferation and differentiation, suggesting that this material possesses the highest potency to enhance osteogenesis. GB14 and 352i supported osteoblast differentiation to the same or a higher degree than TCP, whereas, similar to bioactive glass 45S5, GB9/25 displayed a greater stimulatory effect on osteoblastic phenotype expression, indicating that GB9/25 is also an excellent material for promoting osteogenesis. © 2007 Wiley Periodicals, Inc. J Biomed Mater Res, 2008
Using and understanding the SEC's disclosure rules manual
Authors: Dye Peter S. 
Published: July 2007

AbstractThe Division of Corporation Finance of the Securities and Exchange Commission recently made available to the public its internal Accounting Disclosure Rules Manual which it uses for training and review. The manual contains interpretations and practices that are followed by the SEC staff in administering the disclosure requirements of the securities laws. The Manual does not, however, constitute rules or interpretations that have formally been approved by the Commission. The Manual references its provisions to SEC rules, regulations, and Staff Accounting Bulletins as well as to professional accounting and auditing pronouncements. In addition, it also includes a number of instances referred to as “staffpractice” that cannot be located elsewhere. In this article, some of these staff practices are set forth verbatim. Following the quotations are explanations as to why it was necessary for the staff to codify such previously unwritten rules.
Strategies for interest rate risk management
Authors: Burke Phillipe C. 
Published: July 2007

AbstractThis article highlights a few liability management strategies, using derivative products for domestic corporate end users. First, this article examines the interest rate risk management process, concluding with three basic points that a proactive financial manager might adopt: (1) the appropriate debt structure for a company is not static, but varies as the firm's revenue composition changes and as interest rates follow their cyclical path, (2) a firm's debt structure should be assessed on the basis of the present or mark to market value of its debt portfolio, and (3) while every debt management action embodies some rate view, a decision based on a range of forecasted rates that allows for rate volatility is likely to afford more flexibility and opportunities than one tied to point estimates and break‐even rate paths. The article also shows how a proactive debt manager might solve a dozen real‐life problems using different derivative products in various interest rate environments.
Tax treatment of takeover costs: Was the merger friendly or hostile?
Authors: Knight Ray A. , Knight Lee G. 
Published: July 2007

AbstractA controversy is raging between the IRS and corporate taxpayers concerning the deductibility of costs incurred in relation to corporate takeovers, mergers, and acquisitions. The IRS has held that costs incurred in a “friendly” merger or acquisition are not deductible, while costs incurred in defending against a “hostile” takeover are deductible. Because there is a lack of clear, concise criteria to differentiate a hostile takeover from a friendly takeover, taxpayers argue that the criteria used by the IRS are extremely subjective and, thus, lead to inconsistent rulings. The IRS position is found in several revenue rulings. Further, in National Starch and Chemical Corp. v. Commissioner, deductions of friendly takeover costs were denied by the Tax Court. In an attempt to help corporate taxpayers and practitioners cope with the IRS's position, this article reviews the position of the IRS along with the reasoning of the courts concerning takeover costs.
Postretirement benefits accounting—study analyzes ways and means
Authors: Byington J. Ralph , Nance Deana R. 
Published: July 2007

AbstractThis article presents a brief overview of the requirements of FAS 106 and a review of the problem areas addressed by the comment letters. It also examines the provisions for postretirement benefits as they relate to the financial characteristics of selected industries. Finally, areas of concern related to the final statement are explored.
How Hewlett‐Packard used self‐directed teams to consolidate its accounting functions
Authors: Lindquist Tim M. , Hobbs Rick , Landry Steven P. 
Published: July 2007

AbstractMany CFOs are interested in streamlining their firms' accounting functions. The authors show how Hewlett‐Packard successfully used self‐directed teams (SDT's) to consolidate its accounting transaction processes. Although SDT's are common in manufacturing, this shows CFOs how they can be used in an accounting environment.
Postretirement health benefits: Do your trend rate estimates significantly affect postretirement costs and reported net income?
Authors: Newell Gale E. , Langsam Sheldon A. , Kreuze Jerry G. 
Published: July 2007

AbstractHow important is the accuracy of your health care cost trend estimates'? For most companies, the difference between the assumed health care cost trend rate and the actual increase may not largely affect postretirement cost and reported net income. But the authors found that for some companies the variation in rates can have significant impact. The authors believe that the FASB should consider providing companies with estimated health care cost trend rates.
Neuroprotective effects of caffeine against complex I inhibition–induced apoptosis are mediated by inhibition of the Atm/p53/E2F‐1 path in cerebellar granule neurons
Authors: Alvira Daniel , Yeste‐Velasco Marc , Folch Jaume , Casadesús Gemma , Smith Mark A. , Pallàs Mercè , Camins Antoni 
Published: July 2007

AbstractThe aim of the present study was to evaluate the neuroprotective effects of caffeine, an inhibitor of ataxia telangiectasia mutated (ATM) enzyme and an antagonist of adenosine receptors, in two models of apoptosis in cerebellar granule neurons (CGNs): the inhibition of mitochondrial complex I by the neurotoxin MPP+and serum and potassium deprivation. We used cerebellar granule neurons because of low glial contamination. Cell viability was measured by the MTT method, and apoptosis was evaluated by assessing DNA fragmentation with flow cytometry or quantification of nuclear condensation. Our data indicate that the neuroprotective effects of caffeine in the MPP+ model of apoptosis are mediated through activation of the ATM/p53 pathway. In addition, caffeine decreased the expression of cyclin D and the transcription factor E2F‐1, a regulator of apoptosis in neurons. Caffeine‐mediated neuroprotection was not mediated through blockade of adenosine receptors because DPCPX and CGS‐15943, two antagonists of these receptors, failed to attenuate apoptosis produced by MPP+ treatment. In addition, caffeine did not exert neuroprotective effects after serum and potassium withdrawal, a p53‐independent model of apoptosis. Taken together, our findings indicate that DNA damage/ATM activation is a key component of MPP+‐induced apoptosis in CGNs through activation of p53 and reentry into the cell cycle, specifically expression of the transcription factor E2F‐1. © 2007 Wiley‐Liss, Inc.
‘But westward, look, the land is bright’? Reflections on what is to be learnt from British management education and practice
Authors: Glover Ian A. 
Published: July 2007

AbstractFor while the tired waves, vainly breaking, Seem here no painful inch to gain, Far back through creeks and inlets making, Comes silent, flooding in, the main.And not by eastern windows only, When daylight comes, comes in the light, In front the sun climbs slow, how slowly! But westward, look, the land is bright.From ‘Say not the struggle naught availeth’ by Arthur Hugh Clough (1819–1861).
Globalization in the technosystem: Global corporations in relation to energy and the environment
Authors: Leppänen Rolf 
Published: July 2007

AbstractThis article develops ideas on globalization in the technosystem and focuses on the paramount link between energy, the environment and the economy. The present competitive turbulence reflects on the challenges that lie ahead for many global corporations. Business in the 1990s will be environment and technology driven. In world trade, we will see a shift from the primary energy sector to energy conserving conversion equipment. The world economy will be less dependent on primary energy and more dependent on the equipment and the technology to convert energy efficiently. Global warming is a fact. The goal of environmental protection must be to completely eliminate new additional output of carbon dioxide and other greenhouse gases. To do this and other measures, global leadership in environmental protection is needed. The article also creates a challenge for economics: what implications will the change in the behaviour of (global) companies have for macroeconomic research? Should we create new concepts and new frameworks so that we can identify and interpret more correctly the changed behaviour of companies? Should we improve theoretical models, so that their explanatory power will increase? Changes in the macro‐environment force companies to change their behaviour. These changes in behaviour shape the macro‐environment and movements inside it. It isjustified to ask whether we need new kinds of tools for the study and comprehension of this phenomenon.
Boards as learning organizations: Diagnostic tools to evaluate and change your board's performance
Authors: Neubauer Fred 
Published: July 2007

AbstractIn this article, the concept of the ‘learning organization’ has been extended to the corporate board. It describes a set of diagnostic tools which are based on a 4‐year study by the IMD researchers Ada Demb and Fred Neubauer and which can be used to assess the effectiveness of a given board. As a result of these diagnoses desirable board behaviour can be reinforced and shortcomings eliminated. The article spells out practical ways to improve the performance of a board.
Managing change: Perspectives from Sun Tzu's Art of War
Authors: Wee Chow Hou 
Published: July 2007

AbstractProfessor Wee offers some of the lessons that can be learned from this 2300‐year‐old Chinese master of strategy, which has shaped thinking in many Japanese and South Korean boardrooms and is now widely read by managers in China. The article examines the business value of Sun Tzu's thinking in relation to:

Managing change
Creating an adaptable organization
The role of strategy in the change process
The lessons of Sun Tzu, who may well have been the foremost military strategist of all time, are of universal value.
Questioning the established wisdom in turnaround management
Authors: Harris Simon 
Published: July 2007

AbstractBy reviewing previous research from various disciplines, and outlining detailed research into a turnaround process, this article:

Explores the fundamental issues faced by corporate owners or other shareholders in business turnaround
Outlines the apparent advantages of replacing (as is usual) or developing the top management
Examines the relevance of these propositions by examining a turnaround approach focusing on development
Highlights management capability to learn and change as a key requirement, and indicates how it may be diagnosed
Recommends a combination of approaches be used, and develops a decision matrix to suggest how, according to the situation.
Providing an analytic structure for key system design choices
Authors: Buede Dennis M. , Choisser Robert W. 
Published: July 2007

AbstractThe design of a system, especially a system architecture, requires the balancing of multiple performance parameters with the system cost and other implementation issues. Multi‐attribute utility theory provides a structured, coherent framework for conducting an analysis in which system designs are evaluated on multiple performance parameters. This paper describes the application of multi‐attribute utility analysis to the design of the Worldwide Digital Signal Systems Architecture (WWDSA), a telecommunications system, by the United States' Defense Communications Agency (now called the Defense Information Systems Agency). The advantages of using multi‐attribute utility theory during the system design are highlighted. In addition, we discuss several key analytical issues that led to this application being a success in the eyes of the decision makers.
Theoretical elements of comparison among ordinal discrete multicriteria methods
Authors: Pérez J. 
Published: July 2007

AbstractThis paper aims to provide elements for a systematic analysis and comparison of ordinal aggregation rules. A framework for the analysis is proposed and an effort has been made to summarize and structure the families of internal consistency, external consistency and monotonicity‐Pareto properties. Four ordinal discrete multicriteria rules (Blin, Kemeny, Köhler and Borda) are analysed in this framework.
A multiple‐attribute decision‐making approach to assess the disability of visually impaired workers
Authors: Ko Min‐Der , Chen Jen‐Gwo 
Published: July 2007

AbstractThe Americans with Disabilities Act (ADA) has redefined employability and disability. The measurement and evaluation of the disabled worker's residual capabilities, in terms of worker strengths and weaknesses, job requirements and work environment, is the first step to comply with the ADA. This study presents an application of multiple‐attribute decision‐making procedures. The task is to develop a single index for use in assessing the disability of visually impaired workers through a consideration of factors defined by the U.S. Employment Service for successful job performance. The index can also be used to identify and prioritize the need for reasonable accommodation and to match visually impaired workers to appropriate employment.
A robust backward search method based on walk‐through for point location on a 3D surface mesh
Authors: Shan J. L. , Li Y. M. , Guo Y. Q. , Guan Z. Q. 
Published: July 2007

AbstractPoint location is one of the most basic searching problems in computational geometry. It has been largely studied on the aspect of query time in the worst case, and many methods have been proposed, such as counter clockwise wise search and barycentric coordinates search. However, most of them aim at the convex field. For a non‐convex problem, such as a concave field or a convex field with holes, these searching schemes may fail. The numerical experience shows that, even for a convex problem, the searching path may lead to an infinite loop for some special case and may not find the element containing the query point. In this paper, a robust backward search method based on Walk‐through algorithm is proposed to deal with the searching problems in non‐convex fields and to avoid the problems of infinite loop. Another important improvement is to locate the query point on a 3D surface mesh. Several examples demonstrate that the present method is efficient and robust for the workpieces of complex geometry. Copyright © 2007 John Wiley & Sons, Ltd.
Molecular genetic evidence supporting the neoplastic nature of stromal cells in ‘fibrosis’ after chemotherapy for testicular germ cell tumours
Authors: Cheng L , Zhang S , Wang M , Davidson DD , Morton MJ , Huang J , Zheng S , Jones TD , Beck SD , Foster RS 
Published: July 2007

AbstractA residual retroperitoneal mass containing only fibrosis and necrosis is present in 40–52% of patients with advanced testicular germ cell tumours after chemotherapy. The biological nature and genetic characteristics of the stromal cells in these residual masses have not been adequately investigated. Laser‐microdissected stromal cells from 27 patients who underwent retroperitoneal lymph node dissection after chemotherapy for metastatic testicular germ cell tumour were analysed. Allelic loss in the stromal cells of fibrosis was present at one or more of the ten microsatellite DNA loci examined in 23 (85%) of the cases. Chromosome arm 12p anomalies, the hallmark of germ cell neoplasia, were present in nine (33%) cases. The high frequency of allelic losses and chromosome arm 12p anomalies in the stromal cells from residual retroperitoneal fibrous masses after chemotherapy for testicular germ cell tumours suggests that the stromal cells are derived from the same tumour progenitor cells as the pre‐existing metastatic germ cell tumour. Copyright © 2007 Pathological Society of Great Britain and Ireland. Published by John Wiley & Sons, Ltd.
Expression of components of the IGF axis in childhood acute myelogenous leukemia
Authors: Dawczynski Kristin , Steinbach Daniel , Wittig Susann , Pfaffendorf Nadine , Kauf Eberhard , Zintl Felix 
Published: July 2007

AbstractBackgroundInsulin‐like growth factor (IGF) system as regulator for cellular proliferation is of particular interest in search for new prognostic approaches in cancer treatment.ProcedureWe analyzed the mRNA expression profile of IGF‐I, ‐II, and IGFBP‐2, ‐3 in 50 children with previously untreated AML (mean age 10.8 ± 4.8 years; patients in CCR n = 20, patients with relapse during later course of disease n = 15). MNC samples from peripheral blood as well as bone marrow of healthy donors were used as controls.ResultsIGFBP‐2 expression was significantly higher in AML cells than in healthy cells of peripheral MNC (P < 0.001) and of bone marrow cells (P < 0.01). Conversely, AML cells showed significantly lower IGFBP‐3 and IGF‐I gene expression compared to controls (P = 0.02; P < 0.001). Patients with relapse (median ± range: 0.0929 ± 0.049) during later course of disease demonstrated higher IGFBP‐2 expression compared to patients in CCR (0.0121 ± 0.047; P = 0.06) at time of diagnosis. A multivariate analysis identified the IGFBP‐2 mRNA expression as an independent factor for the prediction of relapse. Furthermore, the probability of relapse‐free survival (RFS) in patients with IGFBP‐2 mRNA level >0.1000 was 28%; whereas, the probability of RFS in patients with IGFBP‐2 mRNA level <0.1000 was 62% (P = 0.04, log‐rank test). No prognostic influence could be found for the other investigated genes.ConclusionsResults identified different expressions of IGF components between normal and AML cells. Patients with IGFBP‐2 mRNA levels up to 0.1000 (relative to KG1 cell line) more likely developed a relapse. Identification of these patients at diagnosis may allow more individualized treatment. Pediatr Blood Cancer 2008;50:24–28. © 2007 Wiley‐Liss, Inc.
Non‐myeloablative transplantation for severe congenital neutropenia
Authors: Thachil Jecko , Caswell Mark , Bolton‐Maggs Paula H.B. , Pizer Barry , Keenan Russell 
Published: July 2007

AbstractSevere Congenital Neutropenia is a rare condition characterized by a very low neutrophil count, which pre‐disposes the affected child to recurrent bacterial infections. Treatment with granulocyte colony stimulating factor (G‐CSF) has dramatically improved the prognosis of these children; but in patients who have become G‐CSF refractory, hematopoeitic stem cell transplant is still the only effective curative treatment. We describe a patient who was unresponsive to escalating doses of G‐CSF and underwent a successful reduced intensity conditioning, matched unrelated donor allograft resulting in cure. Pediatr Blood Cancer 2008;50:920–921. © 2007 Wiley‐Liss, Inc.
No correlation between the number of fetal nucleated cells and the amount of cell‐free fetal DNA in maternal circulation either before or after delivery
Authors: Hyodo Maki , Samura Osamu , Fujito Naoya , Tanigawa Miho , Miyoshi Hiroshi , Fujiwra Hisaya , Miharu Norio , Kudo Yoshiki 
Published: July 2007

AbstractObjectivesWe have determined the number of fetal nucleated cells and the concentration of cell‐free fetal DNA in parallel in the same maternal blood samples either before or after delivery, and studied the relationship between these two.MethodsVenous blood samples were taken at four points around delivery from ten women who had singleton male fetus with informed consent. The number of fetal nucleated cells having a Y chromosome specific signal treated by two‐color fluorescence in situ hybridization technique was counted using maternal whole blood. The concentration of sex‐determining region Y gene sequence was determined using real‐time quantitative PCR.ResultsThe number of fetal nucleated cells decreased after delivery, and some fetal cells were present 1 month after delivery. While cell‐free fetal DNA decreased rapidly after delivery and became undetectable 1 day after delivery in eight out of ten cases. The number of fetal nucleated cells did not correlate with the concentration of cell‐free fetal DNA in maternal circulation.ConclusionThe present study demonstrates that cell‐free fetal DNA disappears very rapidly after delivery and fetal nucleated cells remain longer in maternal circulation, and that there is no correlation between these two either before or after delivery. Copyright © 2007 John Wiley & Sons, Ltd.