bluuebunny/crossref_metadata_2025_split huggingface dataset:
Section 13 SEC reporting by advisers and brokers and Section 16 SEC reporting by “insiders” of public companies
Authors: Rosella Michael R. 
Published: June 2006

PurposeTo explain reporting requirements under Section 13 of the Securities Exchange Act of 1934 (the “Exchange Act”) that must be followed by advisers and brokers who exercise investment discretion over accounts that hold exchange‐traded equity securities, and to describe reporting requirements under Section 16 of the Exchange Act on certain persons considered “insiders” of a company that has a class of equity securities registered under Section 12 of the Exchange Act.Design/methodology/approachDescribes the required reporting of significant acquisition and ownership positions on Schedules 13G and 13D, including the obligations of exempt investors, passive investors, and firms and their control persons; describes the required reporting of equity positions in managed portfolios of more than $100 million on Form 13F; and describes the reporting obligations of “insiders” (directors, officers, and principal stockholders) under Section 16 of the Exchange Act, including the content of Form 3 – Initial Statement of Beneficial Ownership of Securities, Form 4 – Statement of Changes of Beneficial Ownership of Securities, and Form 5 – Annual Statement of Beneficial Ownership of Securities.FindingsFirms and their control persons managing discretionary accounts that hold more than 5 percent of an SEC‐reporting company's equity securities or manage discretionary accounts with market values of $100 million or more; institutional investment managers who exercise investment discretion over accounts with a fair market value of at least $100 million, and corporate insiders have significant reporting obligations under the Exchange Act.Originality/valueProvides a clear, detailed reference concerning Section 13 and Section 16 Reporting Requirements.
Anti‐money laundering regulations: Treasury Department enacts final rules implementing Section 312 of the PATRIOT Act relating to foreign correspondent accounts and private banking accounts
Authors: Gittleman Charles S. , Sacks Russell D. 
Published: June 2006

PurposeTo describe and to discuss the implications of the US Department of the Treasury's PATRIOT Act regulations requiring “covered financial institutions” (including broker‐dealers, banks, and mutual funds) to maintain risk‐based procedures to ensure that: correspondent accounts held on behalf of specified non‐US financial institutions; and private banking accounts, are subject to due diligence procedures to ensure that those accounts, and the financial institutions holding those accounts, are not being used for money laundering purposes.Design/methodology/approachSummarizes and analyzes the adopted rules.FindingsSince the passage of the USA PATRIOT Act, regulation relating to anti‐money laundering has been among the highest profile – and highest priority – activity of securities and financial institution regulation. Consequently, anti‐money laundering rules and regulations have become a major aspect of compliance programs at financial institutions such as banks and broker‐dealers. The rules that are the subject of this article are noteworthy in part because they continue the trend of widening the universe of “financial institutions” that are now subject to substantial anti‐money laundering regulation. The rules described in this article add substantially to the complexity of anti‐money laundering regulation at financial institutions for a number of reasons, including: firstly, placing new, broad‐based requirements on financial institutions; secondly, requiring those financial institutions to make judgments regarding both the level of risk posed by certain accounts and the appropriate diligence that may be necessary for each such account; and thirdly, interpretive and implementation challenges.Originality/valueA summary and analysis of new anti‐money laundering regulation, which comes at a time when US regulators are placing substantial emphasis on anti‐money laundering.
The development of a compliance culture
Authors: Morton Jeffrey C. 
Published: June 2006

PurposeTo provide the investment management industry with a summary of the expectations of the Securities and Exchange Commission (SEC)'s examination staff with regard to the development of a culture of compliance.Design/methodology/approachA review of certain elements identified by an SEC staffer that are necessary for a firm to have a strong and effective control environment and culture of compliance was carried out. The article explores a firm's strategic vision or “tone at the top,” risk identification, establishment of controls, documentation, accountability and self reporting, and cooperation.FindingsConfirmation that a firm's success in establishing a culture of compliance is difficult to prove and harder to document. However, an understanding of the concept of developing a compliance culture can allow compliance officers to demonstrate a commitment to ethical and compliant practices.Originality/valueThe SEC's new inspection program evaluates each firm's commitment to compliance and moral and ethical practices. This article provides a basic understanding of the minimum expectations of the SEC's inspection staff.
The complexity and the research area of AIS
Authors: Stefanou Constantinos J. 
Published: June 2006

PurposeAims to look into the fundamental purpose of accounting information systems (AIS).Design/methodology/approachThe paper is based on research and the authors' own knowledge and experience.FindingsFinds that, if AISs are to justify their function, they have to be re‐defined or “re‐engineered” in light of the new developments mentioned in this article.Originality/valueThe paper indicates the complexity of accounting information systems and justifies the view that the field of research in accounting information systems is wide, multidisciplinary and promising. The results of a well‐conducted research, which is much needed, should benefit organisations and society as a whole.
ERPs and accountants' expertise: the construction of relevance
Authors: El Sayed Heba 
Published: June 2006

PurposeThis articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs, while avoiding the traditional de‐skilling or empowering accounts of technologies that still inform much of the current debate on the uses of ICTs.Design/methodology/approachThe paper, using accountants and enterprise resource planning systems in Egypt as an example, illustrates how ERP represents an opportunity for accountants to assert their expertise and to produce new identities for themselves by acting as the spokesperson of technology and by promoting claims of expertise in terms of identifying what is required for ERP to work in their companies.FindingsFinds that there is no dilution of expertise in relation to ICTs; rather, some accountants are promoting themselves as a group of relevant experts in deriving benefits from these systems. Rather than a threat, accountants mobilize the advent of ERP as an occasion where their skills and their accounting knowledge are represented as important for the proper functioning of these technologies.Originality/valueThis paper is seen to contribute to the existing literature, by addressing calls for the study of the relation between ICT in general and ERP in particular, and accountants’ expertise, and offering a different conceptualisation of their interrelationship.
Entrepreneurial service performance and technology management
Authors: Carraher Shawn M. , McClure Franklin Geralyn , Parnell John A. , Sullivan Sherry E. 
Published: June 2006

PurposeThe purpose of this paper is to examine the utility of a selection instrument in predicting service and technologically oriented performance in technologically oriented businesses in mainland China and Japan.Design/methodology/approachData was collected from 262 employees in mainland China and 236 employees in Japan pertaining to their service and technology orientations with regard to on‐the‐job performance in a high technology management environment. Employees completed a personality‐oriented employment questionnaire that has been previously examined.FindingsEach dimension predicted performance in both samples, although the structures were not consistent across the two countries. In China, the seven dimensions consist of extroversion, emotional stability, the desire to make good impressions on others, conscientiousness, life satisfaction, performance orientation, and helpfulness. In Japan, the seven dimensions consisted of extroversion, emotional stability, the desire to make good impressions on others, conscientiousness, closed mindedness, empathy, and helpfulness. Results from multiple regression analyses suggested that substantially less of the variance in service‐oriented and technologically oriented performance could be explained in China than in Japan.Research limitations/implicationsResearchers and practitioners alike should be careful when applying surveys developed and validated in western countries because they may not measure the same constructs in China. Further, although countries in Asia share physical proximity, their cultures are so diverse that the utility of such assessments may vary substantially from one country to another.Originality/valueThere is a dearth of empirical research examining on‐the‐job performance in China. This paper, however, adds to the literature by examining high technology businesses in China and demonstrating how their internal processes may differ both from western organizations and those in other Asian cultures.
In vivo mutagenicity and initiation following oxidative DNA lesion in the kidneys of rats given potassium bromate
Authors: Umemura Takashi , Kanki Keita , Kuroiwa Yuichi , Ishii Yuji , Okano Keita , Nohmi Takehiko , Nishikawa Akiyoshi , Hirose Masao 
Published: June 2006

To clarify the role of 8‐OHdG formation as a starting point for carcinogenesis, we examined the dose‐dependence and time‐course of changes of OGG1 mRNA expression, 8‐OHdG levels and in vivo mutations in the kidneys of gpt delta rats given KBrO3 in their drinking water for 13 weeks. There were no remarkable changes in OGG1 mRNA in spite of some increments being statistically significant. Increases of 8‐OHdG occurred after 1 week at 500 p.p.m. and after 13 weeks at 250 p.p.m. Elevation of Spi− mutant frequency, suggestive of deletion mutations, occurred after 9 weeks at 500 p.p.m. In a two‐stage experiment, F344 rats were given KBrO3 for 13 weeks then, after a 2‐week recovery, treated with 1% NTA in the diet for 39 weeks. The incidence and multiplicity of renal preneoplastic lesions in rats given KBrO3 at 500 p.p.m. followed by NTA treatment were significantly higher than in rats treated with NTA alone. Results suggest that a certain period of time might be required for 8‐OHdG to cause permanent mutations. The two‐step experiment shows that cells exposed to the alteration of the intranuclear status by oxidative stress including 8‐OHdG formation might be able to form tumors with appropriate promotion. (Cancer Sci 2006; 97: 829–835)
Phase II study of the CPT‐11, mitoxantrone and dexamethasone regimen in combination with rituximab in elderly patients with relapsed diffuse large B‐cell lymphoma
Authors: Niitsu Nozomi , Kohuri Mika , Higashihara Masaaki , Bessho Masami 
Published: June 2006

Standard treatment for elderly patients with relapsed or refractory DLBCL has not been established. CPT‐11 has a broad spectrum of anticancer activities including a cytotoxic effect in a variety of malignant tumors. The results of combined treatment with CPT‐11 and rituximab have not been reported. The R‐CMD regimen was given to elderly patients with relapsed or refractory DLBCL. The safety and efficacy of this regimen were studied. In addition, the serum nm23‐H1 level was determined to study whether or not it can serve as a prognostic factor. Thirty elderly patients with DLBCL were studied. The main non‐hematological toxicities were infusion‐related adverse events. Grade 3/4 hematological toxicity was seen in 19 patients. Following R‐CMD treatment, the BNP and troponin T levels did not increase. The CR rate was 57%, PR rate was 17%, 2‐year survival rate was 45.2%, and PFS rate was 37.2%. Patients with serum nm23‐H1 levels of higher than 80 ng/mL before the treatment showed significantly poorer prognosis. The serum nm23‐H1 level of the 30 subjects before the treatment was elevated at 39.4 ± 41.3 ng/mL, but it significantly decreased only in the subset of patients who achieved CR. The R‐CMD regimen was safe in elderly patients with DLBCL. No new signs of cardiotoxicity were observed with this regimen. It was also effective in patients with relapsed or refractory DLBCL who had previously used DXR. (Cancer Sci 2006; 97: 933–937)
Synergic antiproliferative effect of DNA methyltransferase inhibitor in combination with anticancer drugs in gastric carcinoma
Authors: Zhang Xiaotian , Yashiro Masakazu , Ohira Masaichi , Ren Jun , Hirakawa Kosei 
Published: June 2006

Epigenetic alterations of DNA methylation play an important role in the regulation of gene expression associated with chemosensitivity of gastric carcinomas. With the aim of improving the chemotherapeutic efficacy of gastric carcinoma, the effect of DNA methyltransferase inhibitor, 5‐aza‐CdR, on the chemosensitivity of five anticancer drugs was investigated. Human gastric cancer cell lines, OCUM‐2M and MKN‐74, and five anticancer drugs, 5‐FU, PTX, OXA, SN38, and GEM, were used. In both gastric cancer cell lines, a synergistic antiproliferative effect by a combination of 5‐aza‐CdR at 5 µM was found in SN38 and GEM. 5‐Aza‐CdR at 5 µM increased apoptosis induced by SN38 and GEM in both cell lines. 5‐Aza‐CdR increases the expression of DAPK‐2 and DAPK‐3, RASSF1, and THBS1 genes in both OCUM‐2M and MKN‐74 cells, but not that of hMLH1, p16, MGMT, E‐cadherin, and p53 genes. These findings suggest that 5‐aza‐CdR is a promising chemotherapeutical agent for gastric carcinomas, in combination with the anticancer drugs SN38 and GEM, in apoptosis signaling. The upregulation of DAPK‐2 and DAPK‐3, RASSF1, and THBS1 genes by 5‐aza‐CdR might be associated with the synergistic effect. (Cancer Sci 2006; 97: 938–944)
Modification by curcumin of mutagenic activation of carcinogenic N‐nitrosamines by extrahepatic cytochromes P‐450 2B1 and 2E1 in rats
Authors: Mori Yukio , Tatematsu Kenjiro , Koide Akihiro , Sugie Shigeyuki , Tanaka Takuji , Mori Hideki 
Published: June 2006

To elucidate the mechanism underlying suppression by curcumin of esophageal carcinogenesis induced by NMBA, we evaluated the CYP level and mutagenic activation of environmental carcinogens, by immunoblot analyses and Ames preincubation test, respectively, and bilirubin, 4‐nitrophenol and testosterone UDPGT activities in F344 rats treated with curcumin and/or NMBA. No significant alterations in the hepatic levels of constitutive CYP proteins, mutagenic activation by liver S9 or hepatic UDPGT activities were produced by subcutaneous treatment with 0.5 mg/kg NMBA for 5 weeks and/or feeding of 0.05% and 0.2% curcumin for 6 weeks. In contrast, gavage of 0.2% curcumin decreased esophageal CYP2B1 and 2E1 by up to 60%, compared with vehicle control. Similarly, intragastric treatment with 270 mg/kg curcumin decreased esophageal and gastric CYP2B1 and CYP2E1, but not in lung, kidney or intestine. Conversely, large intestinal CYP2B1 was 2.8‐fold higher in the treated rats than in control rats. Mutagenic activities of NOC, including NMBA, in the presence of esophagus and stomach S9 were markedly decreased in the treated rats, whereas those in the presence of large intestine S9 were 2.2–3.0‐fold above control. These results show that modifying effects of curcumin on esophageal carcinogenesis can be attributed to a decrease in metabolic activation of NMBA by esophageal CYP2B1 during the initiation phase, without the contribution of metabolic activation and inactivation by liver. Further, the present findings suggest the potential of curcumin for modification of gastric and intestinal carcinogenesis initiated with NOC. (Cancer Sci 2006; 97: 896–904)
The energetic equivalence of changing salinity and temperature to juvenile salmon
Authors: WEBSTER S. J. , DILL L. M. 
Published: June 2006

Summary

The influence of salinity, temperature and physiological development on habitat choice by juvenile salmon is poorly understood. We measured differences in the net energetic cost of habitats that differed in salinity or temperature using behavioural titration of juvenile salmon and correlated these costs with body size and osmoregulatory enzyme activity to quantify how costs change with physiological development.
Juvenile salmon showed a strong preference for saline water (27 or 15 vs 0) and for cold water (9 °C vs 14 °C). It was estimated to be 0·15 W and 0·11 W more costly for salmon to forage in fresh water than in 15 and 27 salt water, respectively, and 0·09 W more costly to forage in warm than in cold water.
We expected fish to prefer 15 salt water to fresh water regardless of enzyme activity because they are iso‐osmotic with this salt concentration. In contrast, preference for higher salt concentrations should increase with enzyme activity. Consistent with our expectations, enzyme activity was not correlated with preference for 15 salt water, but was positively correlated with preference for 27 salt water.
The cost of changing salinity vs changing temperature were very similar, indicating that knowledge of both of these costs are necessary to understand juvenile salmon habitat choice.
Renal morphology, phylogenetic history and desert adaptation of South American hystricognath rodents
Authors: DIAZ G. B. , OJEDA R. A. , REZENDE E. L. 
Published: June 2006

Summary

To determine whether variation in kidney morphology is associated with environmental aridity in South American hystricognaths, we used conventional and phylogenetic analysis (independent contrasts) to correlate mass‐independent renal variables (kidney size; relative medullar thickness, RMT; medulla/cortex ratio, MC; inner medulla/cortex ratio, MIC; relative medullar area, RMA) with environmental variables such as precipitation, temperature and a measure of primary productivity (NDVI).
Body mass and most renal indexes showed significant phylogenetic signal (the tendency of closely related species to resemble each other), as well as latitude, one index of minimum daily temperature (Tmin) and NDVI, indicating that correcting for phylogenetic effects is necessary, hence results from independent contrasts are more reliable for these traits.
All renal indexes except RMA and MIC were significantly correlated with body mass. After correcting for size effects, inclusion of precipitation or NDVI improved significantly the regression model for kidney size and MIC regardless of the analyses employed, whereas Tmin was also a significant predictor of both indices according to independent contrasts. Precipitation was the best predictor of kidney size, with animals from dryer environments having larger kidneys. RMT was not correlated with any of the environmental indexes employed here.
Our results suggest that hystricognaths from environments with lower rainfall have evolved larger kidneys, probably to cope with aridity. Additional renal indices (RMT, MC and RMA) were not correlated with any environmental variable, and their relative importance as predictors of urine concentration ability for this group of rodents remains unclear.
Does female nuptial coloration reflect egg carotenoids and clutch quality in the Two‐Spotted Goby (Gobiusculus flavescens, Gobiidae)?
Authors: SVENSSON P. A. , PÉLABON C. , BLOUNT J. D. , SURAI P. F. , AMUNDSEN T. 
Published: June 2006

Summary

Carotenoid‐based ornamentation has often been suggested to signal mate quality, and species with such ornaments have frequently been used in studies of sexual selection.
Female Gobiusculus flavescens (Two‐Spotted Goby) develop colourful orange bellies during the breeding season. Belly coloration varies among mature females, and previous work has shown that nest‐holding males prefer females with more colourful bellies. Because males invest heavily in offspring during incubation, the evolution of this preference can be explained if colourful females provide males with eggs of higher quality.
We tested this hypothesis by allowing males to spawn with ‘colourful’ and ‘drab’ females and comparing parameters including egg carotenoid concentration, clutch size, hatchability and larval viability between groups. We also investigated relationships between egg carotenoid concentration and clutch quality parameters.
Eggs from colourful females had significantly higher concentrations of total carotenoids than drab females, and photographically quantified belly coloration was a good predictor of egg carotenoid concentration.
Colourful females produced slightly larger clutches, but female belly coloration was not related to any measure of clutch quality. In addition, there were no significant relationships between egg carotenoids and clutch quality. Females with high levels of egg carotenoids spawned slightly earlier, however, possibly because they were more ready to spawn or because of male mate choice.
Our results call into question the generality of a causal link between egg carotenoids and offspring quality.
Divergent roles for multiple sexual signals in a polygynous lizard
Authors: MEYERS J. J. , IRSCHICK D. J. , VANHOOYDONCK B. , HERREL A. 
Published: June 2006

Summary

An unresolved issue in sexual selection concerns the utility of multiple sexual signals that are used simultaneously during displays. We examined male lizards (Urosaurus ornatus) that exhibit two colourful ornaments (throat patch and belly patch) during territorial displays. Populations of Urosaurus ornatus can be polymorphic in throat coloration, and previous studies have shown that the morphs differ in behavioural aggression. We assume that throat coloration correlates with behavioural aggression in our population, as for other populations of U. ornatus.
We show that these different morphs do not differ significantly in morphological shape or bite force, a key aspect of fighting capacity. However, by contrast, the size of the belly patch is a significant predictor of maximum bite force, which is a predictor of dominance in other lizards.
We suggest that belly patch size and throat patch coloration are largely exclusive in that dominant individuals can exhibit small belly patches and low bite forces, whereas subordinate individuals can have large belly patches and high bite forces. Thus, embedded within the same male lizard display are divergent sexual structures that signal different traits, implying that the possession of multiple sexual signals within animals may be favoured by selection.