bluuebunny/crossref_metadata_2025_split huggingface dataset:
Differences in stroke care practices between regional and metropolitan hospitals
Authors: Read S. J. , Levy J. 
Published: July 2005

Abstract Background: A recent audit of stroke care in major Australian metropolitan teaching hospitals showed considerable variation in care practices and uptake of evidence‐based therapies. We could find no published data on stroke care practices in regional Australia.Aim: To compare acute stroke care practices at four regional hospitals with a metropolitan teaching hospital with a stroke unit.Methods: The hospital medical records of 30 consecutive patients at each hospital (total 150 patients), with a discharge diagnosis of stroke, were retrospectively audited to identify differences in stroke care practices, including the use of investigations, acute interventions, and secondary prevention strategies, between the regional and metropolitan, and between smaller (less than 150 stroke admissions annually) and larger (more than 250 admissions annually) hospitals.Results: Patients treated at regional or smaller hospitals were less likely to have a computed tomography head scan within 24 h of admission, carotid duplex, echocardiography, estimations of lipids and glucose, a swallow assessment, involvement of allied health professionals or be prescribed prophylaxis against deep vein thrombosis, compared to patients treated at metropolitan or larger hospitals.Conclusions: Significant differences in stroke care practices exist between regional/smaller and metropolitan/larger hospitals. Strategies designed to minimize variation in care practices, such as evidence‐based care pathways, should be explored. (Intern Med J 2005; 35: 447–450)
Weekly docetaxel as second line treatment after mitozantrone for androgen‐independent prostate cancer
Authors: Joshua A. M. , Nordman I. , Venkataswaran R. , Clarke S. , Stockler M. R. , Boyer M. J. 
Published: July 2005

Abstract Background: Two recent phase III trials have shown an improvement in survival with the use of docetaxel in metastatic androgen‐independent prostate cancer (AIPC) compared to mitozantrone. However no phase II trials have clearly defined the level of activity of docetaxel after mitozantrone.Aims: We sought to define the activity and toxicity of weekly docetaxel as second line chemotherapy after mitozantrone in men with AIPC.Methods: Twenty men were treated with docetaxel 40 mg/m2 weekly for 3 of every 4 weeks until progression or prohibitive toxicity. End‐points included prostate specific antigen response, common toxicity criteria, time to progression and overall survival.Results: Nine patients (45%) had a 50% or greater reduction in PSA maintained for at least 1 month. Weekly docetaxel was well tolerated with few major ­toxicities: two patients had Grade 3 diarrhoea (10%) and six had grade 2−4 haematologic toxicities (30%). The median time to progression was 5 months (range 0−13) and median survival was 13 months (range 1−24) from starting docetaxel. The median survival from starting mitozantrone was 19 months. Men who had responded to mitozantrone were no more likely to respond to docetaxel (P = 0.2 Fischer's exact test).Conclusions: Weekly docetaxel is a safe and active second‐line treatment after mitozantrone for androgen‐resistant prostate cancer, with similar levels of activity to the first‐line setting. (Intern Med J 2005; 35: 468−472)
Manuscript Additions to the Edinburgh University Copy of Luca Pacioli's Summa de Arithmetica
Authors: LEE GEOFFREY A. 
Published: July 2005

The copy of Luca Pacioli's Summa (1494) now owned by the University of Edinburgh, Scotland, exhibits at the end fifty‐nine pages of manuscript additions, dating from the late fifteenth and early sixteenth centuries. There is evidence that this material was written in the main by Filippo Calandri, who published the first printed textbook of arithmetic in Florence in 1491/2. The author has deciphered most of the MS from photocopies.The material has no reference to bookkeeping or accounting, but is a curious and interesting product of the Renaissance Italian mind. Much of it appears to be notes for a book on mensuration, probably by Calandri, and incorporating some matter from his Arithmetica. The MS also includes many astrological calculations, and a series of Latin aphorisms with a prologue, besides (in another hand) a few magic charms or spells.The MS material is described and analysed, and the relation of its parts to one another, to Calandri and to Pacioli, is explored.
The Treatment of Non‐Recurring Items in the Income Statement and their Consistency with FASB Concept Statements
Authors: CAMERON ALEX B. , STEPHENS LYNN 
Published: July 2005

This study provides evidence on the consistency of Accounting Principles Board Statement No. 30 (APB, 1973) classification criteria with the objectives of the Financial Accounting Standards Board's Concept Statements Nos 1 and 2 (FASB, 1978, 1980). It is hypothesized that the current APB 30 requirement to classify items of a non‐recurring nature in the operating section of the income statement decreases the predictive ability of income before extraordinary items. A random sample of 50 firms with non‐recurring adjustments to income, which were included in the operating section of the income statement, was selected from Standard and Poor's Corporation Records. Naive models were used to generate earnings per share forecasts for the year in which the adjustment to income occurred, the prior year and subsequent year.The results indicate a statistically significant decrease in the predictive ability of earnings per share before extraordinary items associated with the year that the adjustment occurred and a significant increase in the variability of earnings per share. Also, differences in predictive ability were noted between small and large firms and firms with positive and negative adjustments to income.The results of this study also imply that the managers of most firms with negative adjustments to income are not using the adjustments to smooth income for either the purpose of decreasing the variability of earnings or increasing predictability. The results are more consistent with the ‘big bath’ theory. These conclusions appear to be more relevant for smaller firms than larger firms.
A Critical Look at SFAS 34: Capitalization of Interest Cost
Authors: MOZES HAIM A. , SCHIFF ALLEN I. 
Published: July 2005

In 1974, the Securities and Exchange Commission (SEC) noted that an increasing number of companies were capitalizing interest costs, and that this practice was not being adequately disclosed (FASB, 1979, par. 26). In light of the alternative practices concerning the accounting for interest and lack of adequate disclosure by companies that were already capitalizing interest, the SEC recommended that the Financial Accounting Standards Board (FASB) consider the issue of accounting for interest cost. As a result of the SEC's initiative, in 1979 the FASB issued Statement of Financial Accounting Standards [SFAS] No. 34, Capitalization of Interest Cost, which mandated uniform interest capitalization rules in accounting for interest costs associated with the acquisition of qualifying non‐current assets.The purpose of this article is to examine SFAS 34 in terms of its financial statement impact, the congruence of its assumptions with economic behaviour, its effect on subsequent standards related to interest capitalization, and its implications on financial accounting standard setting.To explore these issues we first illustrate the extent to which interest capitalization affects financial statements. We then empirically analyse the measure employed in SFAS 34 for the capitalization of interest cost in cases where debt is not directly linked with the acquisition of qualifying non‐current assets. In addition, we critically examine the treatment accorded interest cost in subsequent FASB standards. Our research suggests that SFAS 34′s rationale for interest capitalization is incompatible with firm behaviour, and that the rules for interest capitalization as reflected in various accounting standards are inconsistent. These findings suggest that in the case of interest capitalization the benefits of comparability in financial reporting are not realized. A policy recommendation is then offered to alleviate some of these difficulties. The recommendation is to disallow the capitalization of interest cost in the absence of a direct link between the debt and the acquisition of qualifying assets.
Patrick Colquhoun
Authors: SCORGIE MICHAEL E. 
Published: July 2005

Patrick Colquhoun, ‘the father of Glasgow’, established his reputation as an able accountant, businessman and manager in the 1780s. This reputation was overshadowed by his contributions to penal reform which he made in the 1790s when he resided in London. Radzinowicz (1956) and Foucault (1977) showed that Colquhoun, in conjunction with his friend Jeremy Bentham, the famous utilitarian economist, made a significant impact on penal reform. Their contribution was encouraged by the British government in the period of turmoil which followed the French Revolution. Bentham understood the role of accounting in the management of businesses (Goldberg, 1956; Hume, 1970; Gallhofer and Haslam, 1993). He alone recognized the importance of Colquhoun's accounting knowledge and business experience and how his pragmatism enhanced his powerful cases for the adoption of new socioeconomic systems. Until now this view of Bentham has been ignored. Other historians, driven by their special interests, concentrated on one phase of Colquhoun's diverse life. None attempted to analyse the relationship between his ideas for the reform of punishment, police and poor systems and his prior experience as an accountant, businessman and manager.That relationship is the subject of this article and the objective of my research is to answer two questions. First, where did Patrick Colquhoun acquire his knowledge of business and accounting techniques? Second, how did he use his knowledge in the 1790s to build cases which influenced those in power to adopt new socioeconomic systems?
Lessee Reactions to Regulation of Accounting for Leases
Authors: GODFREY JAYNE M. , WARREN SUSAN M. 
Published: July 2005

This study examines lessee firms’ responses to Australian Accounting Standard 17, Accounting for Leases (AAS 17, 1987) and Approved Accounting Standard ASRB 1008, Accounting for Leases (ASRB 1008, 1987). Both Standards required that lessees capitalize finance leases, thus bringing the finance leases of many firms‘on balance sheet’ and increasing reported leverage. If the capitalization requirement altered firms’ equilibrium contracting cost distributions sufficiently, firms would take actions to mitigate its effect, possibly by altering their capital structures. The study examines whether the capital structures of these firms did change in response to the requirement, and if so, how. The results indicate that firms responded to the Standards by reducing their reliance upon finance leasing and increasing their reliance upon non‐lease debt and shareholders’ funds. Firms do not appear to have used definitional interpretations to classify leases as operating rather than finance leases. As expected, the firms previously disclosing finance leases in footnotes experienced increases in non‐lease debt reliance while the control sample (firms that previously capitalized the lease obligations) experienced decreases.Differences between control firms’ and footnote disclosure firms’ reactions to the Standard are generally consistent with contracting theory predictions. Control firms reacted to the loss of the potential to off balance sheet finance. Footnote‐disclosure firms reacted to the loss of an already utilized off balance sheet financing technique.
The fundamental flaw in obesity research
Authors: Winkler J. T. 
Published: July 2005

SummaryThe basic problem with comparative diet trials is our inability to measure what people eat. All conventional instruments depend on subjects’ reports. Most trials lack independent biochemical, physiological or genetic measures of intake. So, we do not know if subjects actually follow the diets being tested and compared. We can assess weight gain/loss, but we fail in a fundamental scientific requirement, accurately measuring the independent variable in a causal experiment. Worse, we know most subjects under‐report their energy intake and its components, the obese especially. The problem is compounded by attempts to show diets’ effects on other risk factors, like triglycerides. Researchers seek to correlate two variables, without having accurately measured one of them, producing misleading associations. The consequence is we do not know if the results of any current diet trials are valid or reliable. Developing rigorous measures of food intake is the highest priority in obesity research. That involves improvements in technology as well as science. We need: (1) biomarkers of intake for energy, macro‐ and micro‐nutrients and other food components relevant to weight gain/loss; (2) field measuring instruments that are cheap, rapid, painless, non‐intrusive and self‐administerable; and (3) electronic data transmission systems that preclude subjects’ ability to misreport.
Safety of low‐carbohydrate diets
Authors: Crowe T. C. 
Published: July 2005

SummaryLow‐carbohydrate diets have re‐emerged into the public spotlight and are enjoying a high degree of popularity as people search for a solution to the population's ever‐expanding waistline. The current evidence though indicates that low‐carbohydrate diets present no significant advantage over more traditional energy‐restricted diets on long‐term weight loss and maintenance. Furthermore, a higher rate of adverse side‐effects can be attributed to low‐carbohydrate dieting approaches. Short‐term efficacy of low‐carbohydrate diets has been demonstrated for some lipid parameters of cardiovascular risk and measures of glucose control and insulin sensitivity, but no studies have ascertained if these effects represent a change in primary outcome measures. Low‐carbohydrate diets are likely effective and not harmful in the short term and may have therapeutic benefits for weight‐related chronic diseases although weight loss on such a program should be undertaken under medical supervision. While new commercial incarnations of the low‐carbohydrate diet are now addressing overall dietary adequacy by encouraging plenty of high‐fibre vegetables, fruit, low‐glycaemic‐index carbohydrates and healthier fat sources, this is not the message that reaches the entire public nor is it the type of diet adopted by many people outside of the world of a well‐designed clinical trial. Health effects of long‐term ad hoc restriction of inherently beneficial food groups without a concomitant reduction in body weight remains unanswered.
Conjugated linoleic acid evokes de‐lipidation through the regulation of genes controlling lipid metabolism in adipose and liver tissue
Authors: House R. L. , Cassady J. P. , Eisen E. J. , McIntosh M. K. , Odle J. 
Published: July 2005

SummaryConjugated linoleic acid (CLA) is a unique lipid that elicits dramatic reductions in adiposity in several animal models when included at ≤ 1% of the diet. Despite a flurry of investigations, the precise mechanisms by which conjugated linoleic acid elicits its dramatic effects in adipose tissue and liver are still largely unknown. In vivo and in vitro analyses of physiological modifications imparted by conjugated linoleic acid on protein and gene expression suggest that conjugated linoleic acid exerts its de‐lipidating effects by modulating energy expenditure, apoptosis, fatty acid oxidation, lipolysis, stromal vascular cell differentiation and lipogenesis. The purpose of this review shall be to examine the recent advances and insights into conjugated linoleic acid's effects on obesity and lipid metabolism, specifically focused on changes in gene expression and physiology of liver and adipose tissue.
Fractal and Fourier analysis of the hepatic sinusoidal network in normal and cirrhotic rat liver
Authors: Gaudio Eugenio , Chaberek Slawomir , Montella Andrea , Pannarale Luigi , Morini Sergio , Novelli Gilnardo , Borghese Federica , Conte Davide , Ostrowski Kazimierz 
Published: July 2005

AbstractThe organization of the hepatic microvascular network has been widely studied in recent years, especially with regard to cirrhosis. This research has enabled us to recognize the distinctive vascular patterns in the cirrhotic liver, compared with the normal liver, which may explain the cause of liver dysfunction and failure. The aim of this study was to compare normal and cirrhotic rat livers by means of a quantitative mathematical approach based on fractal and Fourier analyses performed on photomicrographs and therefore on discriminant analysis. Vascular corrosion casts of livers belonging to the following three experimental groups were studied by scanning electron microscopy: normal rats, CCl4‐induced cirrhotic rats and cirrhotic rats after ligation of the bile duct. Photomicrographs were taken at a standard magnification; these images were used for the mathematical analysis. Our experimental design found that use of these different analyses reaches an efficiency of over 94%. Our analyses demonstrated a higher complexity of the normal hepatic sinusoidal network in comparison with the cirrhotic network. In particular, the morphological changes were more marked in the animals with bile duct‐ligation cirrhosis compared with animals with CCl4‐induced cirrhosis. The present findings based on fractal and Fourier analysis could increase our understanding of the pathophysiological alterations of the liver, and may have a diagnostic value in future clinical research.
Tissue‐plastinated vs. celloidin‐embedded large serial sections in video, analog and digital photographic on‐screen reproduction: a preliminary step to exact virtual 3D modelling, exemplified in the normal midface and cleft‐lip and palate
Authors: Landes Constantin A. , Weichert Frank , Geis Philipp , Wernstedt Katrin , Wilde Anja , Fritsch Helga , Wagner Mathias 
Published: July 2005

AbstractThis study analyses tissue‐plastinated vs. celloidin‐embedded large serial sections, their inherent artefacts and aptitude with common video, analog or digital photographic on‐screen reproduction. Subsequent virtual 3D microanatomical reconstruction will increase our knowledge of normal and pathological microanatomy for cleft‐lip‐palate (clp) reconstructive surgery. Of 18 fetal (six clp, 12 control) specimens, six randomized specimens (two clp) were BiodurE12‐plastinated, sawn, burnished 90 µm thick transversely (five) or frontally (one), stained with azureII/methylene blue, and counterstained with basic‐fuchsin (TP‐AMF). Twelve remaining specimens (four clp) were celloidin‐embedded, microtome‐sectioned 75 µm thick transversely (ten) or frontally (two), and stained with haematoxylin–eosin (CE‐HE). Computed‐planimetry gauged artefacts, structure differentiation was compared with light microscopy on video, analog and digital photography. Total artefact was 0.9% (TP‐AMF) and 2.1% (CE‐HE); TP‐AMF showed higher colour contrast, gamut and luminance, and CE‐HE more red contrast, saturation and hue (P < 0.4). All (100%) structures of interest were light microscopically discerned, 83% on video, 76% on analog photography and 98% in digital photography. Computed image analysis assessed the greatest colour contrast, gamut, luminance and saturation on video; the most detailed, colour‐balanced and sharpest images were obatined with digital photography (P < 0.02). TP‐AMF retained spatial oversight, covered the entire area of interest and should be combined in different specimens with CE‐HE which enables more refined muscle fibre reproduction. Digital photography is preferred for on‐screen analysis.
Development of the stapes and associated structures in human embryos
Authors: Rodríguez‐Vázquez J. F. 
Published: July 2005

AbstractThe objective of this study was to clarify the development of the stapes in humans and its relationship with the cartilage of the second branchial arch. The study was carried out in 25 human embryos between 6 and 28 mm crown–rump length. The stapes develops at the cranial end of the second branchial arch through an independent anlage of the cartilage of this arch. Between the stapedial anlage and the cranial end of the Reichert's cartilage there is a formation called the interhyale, the internal segment of which gives rise to the tendon of the stapedial muscle. The stapedial anlage is a unique formation with two distinct parts: the superior part that will comprise the base and the inferior part that will be crossed by the stapedial artery during embryonic development and will constitute the limbs and the head of the stapes. According to the results, the otic capsule is not involved in formation of the base of the stapes.
Occurrence of conjugated linoleic acid in ruminant products and its physiological functions
Authors: TANAKA Keiichi 
Published: July 2005

ABSTRACTMilk and meat products derived from ruminants contain a mixture of positional and geometric isomers of C18:2 with conjugated double bonds, and cis‐9, trans‐11C18:2 (conjugated linoleic acid, CLA) is the predominant isomer. The presence of CLA in ruminant products relates to the biohydrogenation of unsaturated fatty acids by rumen bacteria. Although, it has been suggested that cis‐9, trans‐11 CLA is an intermediate that escapes complete ruminal biohydrogenation of linoleic acid, is absorbed from the digestive tract, and transported to tissues via circulation. Its major source is endogenous biosynthesis involving Δ9‐desaturase with trans‐11C18:1 produced in the rumen as the substrate. CLA has recently been recognized in animal studies as a nutrient that exerts important physiological effects, including anticarcinogenic effects, prevention of cholesterol‐induced atherosclerosis, enhancement of the immune response, reduction in fat accumulation in body, ability to enhance growth promotion, antidiabetic effects and improvement in bone mineralization. The present review focused on the origin of CLA in ruminant products, and the health benefits, metabolism and physiological functions of CLA.
Effects of calcium intake and parity on plasma minerals and bone turnover around parturition
Authors: KAMIYA Yuko , KAMIYA Mitsuru , TANAKA Masahito , SHIOYA Shigeru 
Published: July 2005

ABSTRACTEight pregnant heifers (primiparous cows) and seven pregnant cows in their second, third and forth pregnancies (multiparous cows) were assigned to two groups and fed either a low calcium (Ca) diet (Ca, 0.46%) or a high Ca diet (Ca, 0.86%) ad libitum from 3 weeks before the expected calving date to 3 days after parturition. All cows were examined for a change in dry matter intake (DMI), plasma minerals and bone turnover around parturition. The dietary Ca level did not affect the DMI in both primiparous and multiparous cows. The DMI of primiparous cows was significantly lower than that of multiparous cows (P < 0.05) in both the low and high dietary Ca groups. The dietary Ca level did not affect the concentrations of plasma Ca, phosphorus, magnesium and parathyroid hormone throughout the experimental period. Plasma phosphorus in primiparous cows was significantly higher (P < 0.05) than that of multiparous cows around parturition. Plasma Ca and magnesium tended to be higher (P < 0.10) in primiparous cows. The dietary Ca level did not affect the plasma osteocalcin (OC) level measured as bone formation or the urinary deoxypyridinoline (DPD) excretion measured as bone resorption before parturition in both primiparous and multiparous cows. After parturition, the plasma OC level was lower than it was before parturition in multiparous cows fed a low Ca diet, and in primiparous cows. There were no significant differences in urinary DPD excretion between each group before and after parturition. Both the plasma OC level and urinary DPD excretion of primiparous cows were significantly higher than those of multiparous cows in both the low and high dietary Ca groups.