bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Statistical Model of International Accounting Harmonization
Authors: ARCHER SIMON , DELVAILLE PASCALE , MCLEAY STUART 
Published: August 2005

This article shows how the difference between the observed frequencies of accounting policy choice and the outcome of a random policy choice, where each available method has an equal chance of being selected, may be fully explained with a statistical model. The process of harmonization is described in a way that identifies departures from equiprobable accounting policy choice as either: (a) the systematic effects of harmonization, or (b) the effects of systematic divergence from international harmony where the frequency of adoption of differing accounting methods varies across countries, or (c) the effects of company‐specific accounting policy choices.The understanding of harmony that underlies previous attempts to measure harmonization is such that, with respect to a particular financial statement item, a situation of maximum harmony is reached when all companies in all countries use the same accounting method. From the standpoint of modelling the harmonization process. however, a different concept of harmony may be more useful. In this article, therefore, we posit a state of distributional harnzony in which, other things being equal, the expected distribution of accounting policy choices is the same in each country. In this theoretical state. the odds of selecting a given accounting method from those available for a particular financial statement item are identical for each country. A major advantage of this benchmark is that it provides a basis for distinguishing between two possibly conflicting components of the international harmonization process: between‐country harmonization and within‐country standardization.A hierarchy of nested statistical models is then used to describe accounting policy choices made by companies with an international shareholding and registered in Europe, where the European Union has been involved in a program of accounting harmonization. The accounting policies analysed in depth in this article comprise the treatment of goodwill and accounting for deferred taxation. The results are compared with the comparability index method used previously in harmonization research studies.
An Experimental Market's Investigation of Discretionary Financial Disclosure
Authors: CHOW CHEE W. , HADDAD KAMAL , HIRST MARK 
Published: August 2005

The extent to which market forces can induce full financial disclosure by managers has long been an issue of interest to regulators. Investigating this phenomenon with naturally occurring data produces a major obstacle: since managers' private information sets are unknown, it is necessary to make assumptions about them in order to interpret the nature (e.g., favourable or unfavourable, income increasing or income decreasing) of the information that is disclosed. The validity of the inferences relies critically on the validity of these assumptions.The present study uses a laboratory experiment to test three hypotheses derived from prior analytical and empirical research: (H1) When disclosure costs are zero, managers voluntarily disclose all (good and bad) news; (H2) When disclosure costs are positive. managers only disclose news which exceeds some threshold: and (H3) The mandatory disclosure of non‐proprietary information induces an increase in the disclosure of correlated. proprietary information.One hundred and fifty‐six subjects participated in markets with one firm manager and three investors. Over thirteen independent periods, the managers decided whether to truthfully disclose the liquidation value of the asset under their stewardship, and the investors submitted competing bids for the asset. With costless disclosure. investors price‐protected themselves when managers withheld information, but the price penalty that they imposed was insufficient to induce full disclosure. With positive disclosure cost, investors reduced the price penalty that they imposed for non‐disclosure, and managers disclosed proportionally fewer of the less extreme good news. Finally, mandatory disclosure of information had no significant impact on the voluntary disclosure of correlated proprietary information.Discussion centres on our failure to support the (equilibrium) prediction from analytical research that full disclosure should obtain when disclosures are costless. Several limitations of the study are examined. and it remains an open question whether additional trials (periods) in the present study might have provided full disclosure.
The Effect of Short Sale Constraint Removal on Volatility in the Presence of Heterogeneous Beliefs*
Authors: Kraus Alan , Rubin Amir 
Published: August 2005

ABSTRACTWe evaluate the effect of short sale constraint removal on a stock market. The intuition is derived from simple geometry. We show that the price curve as a function of the uncertain future payoff changes when investors are able to act on the belief that the price of the share is relatively high. In a very simple model we show that volatility can either increase or decrease, depending on the variability of news about final payoffs. As an empirical illustration, we consider data from the Israeli stock market. The data show that volatility increased following the initiation of index options, consistent with the fact that short sales were prohibited in Israel when index options were introduced.
A behavioural genomic analysis of DNA markers associated with general cognitive ability in 7‐year‐olds
Authors: Harlaar Nicole , Butcher Lee M. , Meaburn Emma , Sham Pak , Craig Ian W. , Plomin Robert 
Published: August 2005

Background:  Five DNA markers (single‐nucleotide polymorphisms, SNPs) have recently been found to be associated with general cognitive ability (‘g’) in a sample of 7414 7‐year‐old twins. These children have also been studied at 2, 3, 4, and 7 years of age on measures of cognitive and language development and behaviour problems; family environment was also assessed.Methods:  We used these data to conduct a behavioural genomic analysis of the five SNPs and a composite of them (‘SNP set’) that explored developmental, multivariate, and genotype–environment (GE) issues.Results:  The ‘g’ SNP set identified at 7 years yielded significant associations with ‘g’ as early as 2 years. In multivariate analyses at 7 years, the ‘g’ SNP set was more strongly associated with verbal than nonverbal ability and with reading more than mathematics performance. GE correlations were found between the SNP set for ‘g’ at 7 years and preschool proximal measures of the family environment (chaos and discipline) rather than distal measures (maternal education and father's occupational class), suggesting evocative rather than passive GE correlation. Significant GE interactions were found for discipline, education and occupation in which the association between the SNP set and ‘g’ at 7 years is stronger in low‐risk environments.Conclusions:  Although the effect sizes of the five SNP associations are very small, behavioural genomic analyses using a ‘g’ SNP set illustrate how developmental, multivariate and GE questions can be addressed as more DNA associations are identified for complex traits such as ‘g’.
Translocation of 15N indicates nitrogen recycling in the mat‐forming lichen Cladonia portentosa
Authors: Ellis C. J. , Crittenden P. D. , Scrimgeour C. M. , Ashcroft C. J. 
Published: August 2005

Summary
Nitrogen translocation was measured in Cladonia portentosa during 2 yr growth in Scottish heathland. Translocation was predicted to occur if N is resorbed from senescent basal tissue and recycled within the thallus.
15N was introduced into either the lower (TU thalli) or upper (TD thalli) 25 mm of 50‐mm‐long thalli as 15N‐NH4+, 15N‐NO3− or 15N‐glycine. Labelled thalli were placed within intact lichen cushions, either upright (TU) or inverted (TD). Vertical distribution of label was quantified immediately following labelling and after 1 and 2 yr.
Independently of the form of introduced label, 15N migrated upwards in TU thalli, with new growth being a strong sink. Sink regions for 15N during year 1 (including new growth) became sources of 15N translocated to new growth in year 2. Upward migration into inverted bases was minimal in TD thalli, but was again marked in new growth that developed from inverted apices.
Relocation of N to regions of growth could facilitate internal N recycling, a process postulated to explain the ecological success of mat‐forming lichens.
Electrophysiological correlates of threat processing in spider phobics
Authors: Kolassa Iris‐Tatjana , Musial Frauke , Mohr Alexander , Trippe Ralf H. , Miltner Wolfgang H. R. 
Published: August 2005

AbstractThe electrocortical correlates of the processing of feared/fear‐relevant and neutral stimuli were investigated in a pictorial emotional Stroop paradigm with spider phobic, social phobic, and nonphobic subjects. Subjects identified either the color of red or blue pictures of spiders, birds, or flowers (emotional Stroop task) or the object itself (identification task) by pressing different buttons. No emotional Stroop interference was found for spider phobic subjects when identifying the color of spiders as opposed to neutral stimuli. However, in the object identification task, spider phobic subjects identified spiders significantly faster than birds or flowers. Parietal P300 and P400 amplitudes were enhanced independent of task in spider phobic but not in nonphobic subjects when viewing pictures of spiders, which is consistent with previous studies showing that highly unpleasant and arousing pictures affect parietal late positive potentials.
Stability of emotion‐modulated startle during short and long picture presentation
Authors: Larson Christine L. , Ruffalo Dante , Nietert Jennifer Y. , Davidson Richard J. 
Published: August 2005

AbstractFollowing reports on improved test–retest reliability of emotion‐modulated startle during a 6‐s picture presentation when different pictures are presented at each assessment (Larson et al., 2000) and data suggesting that brief picture presentations also elicit affective blink modulation (Codispoti, Bradley, & Lang, 2001), we assessed test–retest reliability of blink modulation during brief picture presentations. At two acoustic startle sessions (4 weeks apart) subjects viewed different IAPS pictures for either 6 s (long group) or 300 ms (short), with emotion modulation assessed at three different points in time during and following picture viewing. Group ANOVAs revealed emotion modulation for both short and long groups. In addition, comparable and, in some cases, greater stability of emotion modulation was found for short compared to long picture presentations. Stability was generally low for individual probe times for both groups.
An electrophysiological study of cross‐modal repetition priming
Authors: Holcomb Phillip J. , Anderson Jane , Grainger Jonathan 
Published: August 2005

AbstractFew studies have focused on language processing across modalities. Two experiments examined between‐modality interactions across three prime–target intervals (0, 200, and 800 ms) in a cross‐modal repetition priming paradigm. Event‐related potentials were recorded to auditory targets following visual primes (Experiment 1) or visual targets following auditory primes (Experiment 2). In Experiment 1 robust repetition effects were found for auditory targets as early as 100 ms, and continued through the N400 epoch. Moreover, these visual–auditory repetition effects were large across all three prime–target intervals although they onset 200 ms later at the shortest interval. In Experiment 2 repetition effects to visual targets started later (at 200 ms), but also offset relatively later (∼1000 ms). These auditory–visual repetition effects were both smaller overall and absent for the two shortest prime–target intervals during the typical N400 window.
Tetranucleotide microsatellites in the gecko Oedura reticulata isolated from an enriched library
Authors: HOEHN M. , SARRE S. D. 
Published: August 2005

AbstractTen tetranucleotide microsatellite loci were isolated from an enriched library for the gecko Oedura reticulata. The species is endemic to the southwest of Western Australia, known to be a habitat specialist, and exposed to severe habitat fragmentation in the Western Australian wheatbelt. These highly polymorphic markers (two to 25 alleles) will facilitate the population genetic analyses of this species. In particular, they will enable estimates of gene flow between remnant populations — a critical element in assessing extinction dynamics in fragmented populations.
Quality‐adjusted life years: how useful in medico economic studies
Authors: Brauer Carmen A. , Neumann Peter J. 
Published: August 2005

AbstractCost‐effectiveness analysis has evolved as a practical response to the need to allocate limited resources for health care. It can be used to compare interventions whose effects on health are different if the measure of effectiveness captures all the important health dimensions of the effects of the interventions. Using the quality‐adjusted life year (QALY) as the unit of effectiveness attempts to approach this ideal and is currently the approach recommended by many consensus groups. Conventional QALYs represent time spend in a series of “quality‐weighted” health states, where the quality weights reflect the desirability of living in the state. Many challenges arise when preferences are incorporated into an economic analysis. The purpose of this paper is to highlight some of the issues surrounding the use of QALYs and to encourage researchers to present their methodology in a clear and transparent way.
A comprehensive analysis of DEL types: partial DEL individuals are prone to anti‐D alloimmunization
Authors: Körmöczi Günther F. , Gassner Christoph , Shao Chao‐Peng , Uchikawa Makoto , Legler Tobias J. 
Published: August 2005

BACKGROUND: The D antigen of the polymorphic Rh blood group system is of particular clinical importance regarding transfusion‐ and pregnancy‐induced alloimmunization. Different RhD variants with specific clinical implications have been characterized. The least expressed D variants collectively called DEL are serologically detectable only by adsorption‐elution techniques, with so far only poorly defined antigenic properties.STUDY DESIGN AND METHODS: A comprehensive immunohematologic analysis of five of the six currently known DEL genotypes was performed. DEL phenotypes associated with the RHD(M295I), RHD(IVS3+1g>a), RHD(K409K), RHD(X418L), or RHD(IVS5‐38del4) allele were characterized with extended serology and flow cytometry.RESULTS: Epitope mapping with adsorption‐elution revealed a prominent D epitope loss in the RHD(IVS3+1g>a)‐associated DEL phenotype, whereas in the other four DEL types no signs of qualitative D antigen alteration were detected. The observation of alloanti‐D in two RHD(IVS3+1g>a) cases confirmed the partial nature of this DEL phenotype. The RHD(M295I) phenotype exhibited the highest D antigen expression among all investigated DEL types, as determined by a semiquantitative adsorption‐elution approach and flow cytometry.CONCLUSION: In conclusion, evidence is provided that different DEL genotypes code either for partial or complete D antigen expression and that this finding is clinically relevant.
Partial D, weak D types, and novelRHDalleles among 33,864 multiethnic patients: implications for anti‐D alloimmunization and prevention
Authors: Denomme Gregory A. , Wagner Franz F. , Fernandes Bernard J. , Li Wei , Flegel Willy A. 
Published: August 2005

BACKGROUND:The D antigen includes category D, partial D, and weak D types, which are important because anti‐D alloimmunization can occur in some but not all persons that express a variantRHDallele. At present, there is little prospective information on the prevalence of D variants among obstetric patients and potential transfusion recipients.STUDY DESIGN AND METHODS:TheRHDalleles were prospectively examined in a large patient population identified on the basis of a difference in anti‐D reactivity between two reagents.RESULTS:Fifty‐five discrepancies (0.96% of D–) were noted among 33,864 ethnically diverse patients over 18 months, of which 54 represented mutatedRHDalleles. Seven obstetric patients were assigned D– status based on serology; only 1 patient had a partialRHDallele. Ten of 25 (36%) obstetric patients and 4 of 6 (67%) female potential transfusion recipients of childbearing age or younger were assigned D+ status, and they expressed a D variant known to permit anti‐D alloimmunization. In total 20RHDalleles were identified including category,DVaorDVa‐like alleles (n = 7),DAR(n = 8), and four novelRHDalleles including two newDAUalleles.CONCLUSION:Given the complexity of D antigen expression, it is concluded that some clinically important D variants identified by standard serologic analysis phenotype as D+ and are potentially at risk for the development of anti‐D.
Automation of the glycerolization of red blood cells with the high‐separation bowl in the Haemonetics ACP 215 instrument
Authors: Valeri C. Robert , Ragno Gina , Van Houten Paul , Rose Leslie , Rose Michael , Egozy Yair , Popovsky Mark A. 
Published: August 2005

BACKGROUND: The FDA has approved a closed‐system red blood cell (RBC) glycerolization procedure with the ACP 215 (Haemonetics), which requires a centrifuge to prepare RBCs before and after glycerolization. In the study reported here, the Haemonetics high‐separation bowl was evaluated in an attempt to automate these two concentration steps.STUDY DESIGN AND METHODS: Ten units of nonleukoreduced citrate phosphate dextrose (CPD)‐anticoagulated whole blood were stored at 4°C for 2 to 6 days before glycerolization and freezing as nonrejuvenated RBCs. Twenty‐five units of nonleukoreduced CPD whole blood were stored at 4°C for 2 to 8 days and then biochemically treated with a solution containing pyruvate, inosine, phosphate, and adenine (PIPA) before glycerolization and freezing as indated‐rejuvenated RBC. Twenty units of leukoreduced CPD and AS‐1 RBCs were stored at 4°C for a mean of 48 days and treated with PIPA solution before glycerolization and freezing as outdated‐rejuvenated RBCs. The glycerolized RBCs were frozen for at least 2 weeks at −80°C, deglycerolized in the Haemonetics ACP 215 with the 325‐mL bowl, and stored in AS‐3 at 4°C for 21 days.RESULTS: It took approximately 50 minutes to glycerolize the nonrejuvenated and rejuvenated RBCs. After freezing, deglycerolization, and postwash storage at 4°C in AS‐3 for 2 weeks, the quality was similar to that of RBCs processed by the current FDA‐approved method.CONCLUSION: Processing time and need for technical expertise were significantly reduced with the completely automated functionally closed glycerolization procedure with the high‐separation bowl in the Haemonetics ACP 215 instrument.
A systematic review of the effectiveness of self‐performed mechanical plaque removal in adults with gingivitis using a manual toothbrush
Authors: Van Der Weijden G. A. , Hioe K. P. K. 
Published: August 2005

AbstractObjective: To assess the effectiveness of self‐performed mechanical plaque removal in adults with gingivitis using a manual toothbrush with respect to the level of plaque and gingivitis in controlled studies of at least 6 months duration.Search: Medline‐PubMed up to and including September 2004.Results: Out of 3223 titles and abstracts, 33 trials were found for data extraction. A meta‐analysis was conducted of studies (n=9) in which, for the manual toothbrush group at baseline, only a professional prophylaxis provided. The weighted mean differences (WMD) between baseline and end‐trial for the Quigley & Hein plaque index was 0.28 and 0.21 for the Gingival Index (p<0.05).Eight studies provided both a professional OHI and prophylaxis at baseline. The WMD for the Silness & Löe Plaque Index was 0.10 (ns). The WMD of the proportion of bleeding sites was 5.84% (p<0.05).Conclusion: In adults with gingivitis the quality of self‐performed mechanical plaque removal is not sufficiently effective and should be improved. Based on studies 6 months of duration, it appears that a single oral hygiene instruction, describing the use of a mechanical toothbrush, in addition to a single professional ‘oral prophylaxis’ provided at baseline, had a significant, albeit small, positive effect on the reduction of gingivitis.
Impact of periodontal preventive programmes on the data from epidemiologic studies
Authors: Gjermo Per E. 
Published: August 2005

AbstractThis report provides only circumstantial evidence for the impact of programmes on periodontal epidemiology. The prerequisites for programmes and campaigns are described, and epidemiologic data on periodontal disease are compared with known changes in factors that may be affected by such activities. Unfortunately, parameters for periodontal disease as a process are not available. Only variables indicating irreversible effects on the periodontal status can be obtained. A lack of appropriate studies creates additional problems. This review indicates that preventive programmes and campaigns to improve oral hygiene have affected periodontal epidemiologic data concerning gingivitis and mild/moderate periodontitis favourably. Severe periodontitis seems not to have been influenced by such activities. Smoking is strongly associated with the severity of periodontitis. Therefore, a positive effect may be anticipated following the smoking cessation campaigns currently introduced worldwide. However, because of the irreversible nature of our epidemiologic parameters, it will take decades before any effect may be evident. It is recommended that periodontal epidemiology should be revitalized by introducing a nominalistic categorization instead of the changing essentialistic approaches used so far in order to facilitate the interpretation of data.
Potential impact of subject‐based risk factor control on periodontitis
Authors: Ramseier Christoph A. 
Published: August 2005

AbstractAims: To assess the potential impact of the control of subject‐based modifiable risk factors on periodontitis.Background: Cross‐sectional and longitudinal data from epidemiological research indicate that risk factors can be identified and, if modified, may improve both periodontal conditions and the outcome of treatment.Material and Methods: A search was conducted to identify factors involved in the etiology and pathogenesis of periodontal diseases. The factors identified were separated into modifiable and non‐modifiable, and control of the subject‐based modifiable risk factors were further analyzed.Results: The analysis was limited to the influence of the control of the remaining modifiable subject‐based risk factors. It was observed that most of the subject related risk factors were hitherto not validated in controlled intervention studies. Therefore, the evidence for the efficacy of risk factor control had to be based on results from cohort studies. While the control of most of the modifiable risk factors for periodontitis was not tested, some evidence suggested that smoking cessation may retard the progression of periodontitis.Conclusions: Although only limited evidence was available, it appeared reasonable to suggest that second to the removal of the bacterial biofilm, smoking cessation was the most important measure in the management of periodontitis.