Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

2009

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 3271 - 3300 of 32232

Full-Text Articles in Entire DC Network

Palm Vitamin E And Glucosamine Sulphate In The Treatment Of Osteoarthritis Of The Knee, Norhazla M. Haflah, Kamsiah Jaarin, Suhail Abdullah, Masbah Omar Nov 2009

Palm Vitamin E And Glucosamine Sulphate In The Treatment Of Osteoarthritis Of The Knee, Norhazla M. Haflah, Kamsiah Jaarin, Suhail Abdullah, Masbah Omar

Saudi Medical Journal

OBJECTIVE: To assess the efficacy of oral palm vitamin E in reducing symptoms of patients with osteoarthritis (OA) of the knee compared to oral glucosamine sulphate. METHODS: This open study was carried out at the Universiti Kebangsaan Malaysia Medical Center, Kuala Lumpur, Malaysia between March 2006 and November 2007. Seventy-nine patients were recruited to receive either 1.5g oral glucosamine sulphate or 400mg oral palm vitamin E for 6 months. Symptoms were assessed using the Western Ontario and McMaster Universities (WOMAC) osteoarthritis index and visual analogue scale (VAS). RESULTS: Sixty-four patients completed the trial (vitamin E n=33, glucosamine sulfate n=31). After …


Lung Cancer Stem Cells Research. Clues From Ontogeny, Yu Xu, Yi-De Hu Nov 2009

Lung Cancer Stem Cells Research. Clues From Ontogeny, Yu Xu, Yi-De Hu

Saudi Medical Journal

Cancer stem cell (CSC) hypothesis provides us with a new approach to the understanding of carcinogenesis, therapeutics, and prevention strategies. In recent years, the origin and biological characteristics of CSC were widely studied in solid tumors; it is astonishing to find out the delicate relevancy between CSC and committed progenitors evolved from embryonic stem cells (ESC) during organ development. In this review, we propose that some key molecular signal pathways during lung development are crucial for abnormal self-renewal and differentiation of lung cancer stem cell as well as try to elaborate the lung CSCs from the point view of ontogeny.


Reference Range Values Of Fractional Exhaled Nitric Oxide In Healthy Arab Adult Males, Syed S. Habib, Abdullah A. Abba, Mohammed A. Al-Zoghaibi, Mirza M. Subhan Nov 2009

Reference Range Values Of Fractional Exhaled Nitric Oxide In Healthy Arab Adult Males, Syed S. Habib, Abdullah A. Abba, Mohammed A. Al-Zoghaibi, Mirza M. Subhan

Saudi Medical Journal

OBJECTIVE: To determine the reference values of the fraction of exhaled nitric oxide (FENO) among healthy, non-smoking male adults and its correlation with age, height, weight, and body mass index (BMI). METHODS: This cross-sectional study was conducted at the Departments of Physiology and Medicine, College of Medicine and King Khalid University Hospital, King Saud University, Riyadh, from September 2007 to August 2008 on healthy non-atopic, non-smoking male Saudi subjects. The FENO was measured online using the single-breath technique according to recent guidelines of the American Thoracic Society (ATS). RESULTS: We studied 121 subjects with a mean age of 31.00 ± …


Nucleic Acid Amplification Technology For Hepatitis B Virus, And Its Role In Blood Donation Screening In Blood Banks, Mohammad S. Bamaga, Essam I. Azahar, Ahmed K. Al-Ghamdi, Faris Q. Al-Enzi, Fayssal M. Farahat Nov 2009

Nucleic Acid Amplification Technology For Hepatitis B Virus, And Its Role In Blood Donation Screening In Blood Banks, Mohammad S. Bamaga, Essam I. Azahar, Ahmed K. Al-Ghamdi, Faris Q. Al-Enzi, Fayssal M. Farahat

Saudi Medical Journal

OBJECTIVE: To investigate the performance of hepatitis B virus polymerase chain reaction (HBV PCR) using one of the commercial methods used around the world to screen for HBV in some blood donors where other conventional serological assays have limitations to detect the virus. METHODS: This study was designed to use Amplicor AmpliScreen for HBV testing to detect the presence of the HBV DNA in the specimens tested by COBAS AmpliPrep ™ system using a modified manufacture protocol COBAS AmpliPrep of total nucleic acid isolation (TNAI) kit. All serological tests were carried out on the donors9 samples to detect the hepatitis …


Comparison Of Xanthine Oxidase Levels In Synovial Fluid From Patients With Rheumatoid Arthritis And Other Joint Inflammations, Nadjet Hanachi, Noureddine Charef, Abderrahmane Baghiani, Seddik Khennouf, Yacine Derradji, Sabah Boumerfeg, Daoud Harzallah, Lekhmici Arrar Nov 2009

Comparison Of Xanthine Oxidase Levels In Synovial Fluid From Patients With Rheumatoid Arthritis And Other Joint Inflammations, Nadjet Hanachi, Noureddine Charef, Abderrahmane Baghiani, Seddik Khennouf, Yacine Derradji, Sabah Boumerfeg, Daoud Harzallah, Lekhmici Arrar

Saudi Medical Journal

OBJECTIVE: To search whether xanthine oxido-reductase (XOR) present in the synovium is also liberated, to determine its activity in synovial fluid and to establish a possible relationship between XOR levels in rheumatoid arthritis (RA) and non-RA patients. METHODS: This study was carried out in the Laboratory of Immunology, University Ferhat Abbas, Setif, Algeria from 2001-2008. This study is a retrospective controlled study matching cases with RA to non rheumatoid joint inflammations. Synovial fluid (SF) samples were collected with consent of the patients, at Setif University Hospital, from adults suffering from RA (n=36) or only with joint inflammations (n=52). After its …


Traumatic Thoracic Asia A Examinations And Potential For Clinical Trials, James S. Harrop, Md, Mitchell G. Maltenfort, Phd, Fred H. Geisler, Md, Phd, William Coleman, Phd, Linda A.T. Jones, Pt, Ms, Edward Wirth, Md, Alexander Vaccaro, Md, Phd Nov 2009

Traumatic Thoracic Asia A Examinations And Potential For Clinical Trials, James S. Harrop, Md, Mitchell G. Maltenfort, Phd, Fred H. Geisler, Md, Phd, William Coleman, Phd, Linda A.T. Jones, Pt, Ms, Edward Wirth, Md, Alexander Vaccaro, Md, Phd

Department of Neurosurgery Faculty Papers

Study Design: Retrospective review of prospective database

Objectives: To define the variability of neurologic examination and recovery after non-penetrating complete thoracic spinal cord injuries (ASIA A).

Background Data: Neurologic examinations after SCI can be difficult and inconsistent. Unlike cervical SCI patients, alterations in thoracic (below T1) complete SCI (ASIA A – based on the ASIA Impairment Scale [AIS]) patients’ exams are based only on sensory testing, thus changes in the neurological level (NL) are determined only by sensory changes.

Methods: A retrospective review of the placebo control patients in a multicenter prospective database utilized for the pharmacologic trial of Sygen. …


Killing Of Treponema Denticola By Mouse Peritoneal Macrophages, P. Gaibani, C. Vocale, S. Ambretti, F. Cavrini, Jacques Izard, L. Miragliotta, M. T. Pellegrino, V. Sambri Nov 2009

Killing Of Treponema Denticola By Mouse Peritoneal Macrophages, P. Gaibani, C. Vocale, S. Ambretti, F. Cavrini, Jacques Izard, L. Miragliotta, M. T. Pellegrino, V. Sambri

Department of Food Science and Technology: Faculty Publications

Treponema denticola has been identified as an important cause of periodontal disease and hypothesized to be involved in extra-oral infections. The objective of this study was to investigate the role of T. denticola cell length and motility during mouse peritoneal macrophages in vitro uptake. Macrophages, incubated under aerobic and anaerobic conditions, produced a similar amount of TNF-α when stimulated with Escherichia coli LPS. The uptake of FlgE- and CfpA-deficient mutants of T. denticola was significantly increased compared with the wild-type strain, due to cell size or lack of motility. Opsonization with specific antibodies considerably improved the treponemes’ uptake. …


A Cost Analysis Of A Physical Activity Intervention For Older Adults, Erik J. Groessl, Robert M. Kaplan, Steven N. Blair, W. Jack Rejeski, Jeffrey A. Katula, Abby C. King, Roger A. Fielding, Nancy W. Glynn, Marco Pahor Nov 2009

A Cost Analysis Of A Physical Activity Intervention For Older Adults, Erik J. Groessl, Robert M. Kaplan, Steven N. Blair, W. Jack Rejeski, Jeffrey A. Katula, Abby C. King, Roger A. Fielding, Nancy W. Glynn, Marco Pahor

Faculty Publications

We examined the costs of a physical activity (PA) and an educational comparison intervention. 424 older adults at risk for mobility disability were randomly assigned to either condition. The PA program consisted of center-based exercise sessions 3x weekly for 8 weeks, 2x weekly for weeks 9 to 24 and weekly behavioral counseling for 10 weeks. Optional sessions were offered during maintenance weeks (25-52). The comparison intervention consisted of weekly education meetings for 24 weeks, and then monthly for 6 months. Cost analyses were conducted from the "payer's" perspective, with a 1-year time horizon. Intervention costs were estimated by tracking personnel …


Smooth Flexible Models Of Nonhomogeneous Poisson Processes Fit To One Or More Process Realizations, Shalaka C. Deo Nov 2009

Smooth Flexible Models Of Nonhomogeneous Poisson Processes Fit To One Or More Process Realizations, Shalaka C. Deo

Theses

Simulation is a technique of creating representations or models of real world systems or processes and conducting experiments to predict behavior of actual systems. Input modeling is a critical aspect of simulation modeling. Stochastic input models are used to model various aspects of the system under uncertainty including process times and interarrival times. This research focuses on input models for nonstationary arrival processes that can be represented as nonhomogeneous Poisson processes (NHPPs). In particular, a smooth flexible model for the mean-value function (or integrated rate function) of a general NHPP is estimated. To represent the mean-value function, the method utilizes …


Subconjunctivally Implantable Hydrogels With Degradable And Thermoresponsive Properties For Sustained Release Of Insulin To The Retina., Gauri P. Misra, Ravi S.J. Singh, Tomas S. Aleman, Samuel G. Jacobson, Thomas W. Gardner, Tao L. Lowe Nov 2009

Subconjunctivally Implantable Hydrogels With Degradable And Thermoresponsive Properties For Sustained Release Of Insulin To The Retina., Gauri P. Misra, Ravi S.J. Singh, Tomas S. Aleman, Samuel G. Jacobson, Thomas W. Gardner, Tao L. Lowe

College of Pharmacy Faculty Papers

The objective of this work is to develop subconjunctivally implantable, biodegradable hydrogels for sustained release of intact insulin to the retina to prevent and treat retinal neurovascular degeneration such as diabetic retinopathy. The hydrogels are synthesized by UV photopolymerization of N-isopropylacrylamide (NIPAAm) monomer and a dextran macromer containing multiple hydrolytically degradable oligolactate-(2-hydroxyetheyl methacrylate) units (Dex-lactateHEMA) in 25:75 (v:v) ethanol:water mixture solvent. Insulin is loaded into the hydrogels during the synthesis process with loading efficiency up to 98%. The hydrogels can release biologically active insulin in vitro for at least one week and the release kinetics can be modulated by varying …


Online Fault Detection Of Induction Motors Using Independent Component Analysis And Fuzzy Neural Network, Zhaoxia Wang, C. S. Chang, X. German, W.W. Tan Nov 2009

Online Fault Detection Of Induction Motors Using Independent Component Analysis And Fuzzy Neural Network, Zhaoxia Wang, C. S. Chang, X. German, W.W. Tan

Research Collection School Of Computing and Information Systems

This paper proposes the use of independent component analysis and fuzzy neural network for online fault detection of induction motors. The most dominating components of the stator currents measured from laboratory motors are directly identified by an improved method of independent component analysis, which are then used to obtain signatures of the stator current with different faults. The signatures are used to train a fuzzy neural network for detecting induction-motor problems such as broken rotor bars and bearing fault. Using signals collected from laboratory motors, the robustness of the proposed method for online fault detection is demonstrated for various motor …


Circadian Timing Of Food Intake Contributes To Weight Gain, Deanna M. Arble, Joseph Bass, Aaron D. Laposky, Martha H. Vitaterna, Fred W. Turek Nov 2009

Circadian Timing Of Food Intake Contributes To Weight Gain, Deanna M. Arble, Joseph Bass, Aaron D. Laposky, Martha H. Vitaterna, Fred W. Turek

Biological Sciences Faculty Research and Publications

Studies of body weight regulation have focused almost entirely on caloric intake and energy expenditure. However, a number of recent studies in animals linking energy regulation and the circadian clock at the molecular, physiological, and behavioral levels raise the possibility that the timing of food intake itself may play a significant role in weight gain. The present study focused on the role of the circadian phase of food consumption in weight gain. We provide evidence that nocturnal mice fed a high‐fat diet only during the 12‐h light phase gain significantly more weight than mice fed only during the 12‐h dark …


Asymmetric Deactivation Of Hiv-1 Gp41 Following Fusion Inhibitor Binding., Kristen M Kahle, H Kirby Steger, Michael J Root Nov 2009

Asymmetric Deactivation Of Hiv-1 Gp41 Following Fusion Inhibitor Binding., Kristen M Kahle, H Kirby Steger, Michael J Root

Department of Biochemistry and Molecular Biology Faculty Papers

Both equilibrium and nonequilibrium factors influence the efficacy of pharmaceutical agents that target intermediate states of biochemical reactions. We explored the intermediate state inhibition of gp41, part of the HIV-1 envelope glycoprotein complex (Env) that promotes viral entry through membrane fusion. This process involves a series of gp41 conformational changes coordinated by Env interactions with cellular CD4 and a chemokine receptor. In a kinetic window between CD4 binding and membrane fusion, the N- and C-terminal regions of the gp41 ectodomain become transiently susceptible to inhibitors that disrupt Env structural transitions. In this study, we sought to identify kinetic parameters that …


Two Cases Of Primary Laryngeal Amyloidosis, Taimur Saleem, Sanna Fatima, Shehzad Ghaffar, Kanwal Aftab, Sohail Awan Nov 2009

Two Cases Of Primary Laryngeal Amyloidosis, Taimur Saleem, Sanna Fatima, Shehzad Ghaffar, Kanwal Aftab, Sohail Awan

Section of Otolaryngology, Head & Neck Surgery

The larynx is a rare site of involvement of amyloidosis. We report two cases of laryngeal amyloidosis. Both patients were middle aged females with history of persistent hoarseness. Fibreoptic laryngoscopy used for diagnosis in both and debulking of the tumour was performed. Histopathological examination confirmed the diagnosis of amyloidosis. Appropriate follow up is an important part of the long-term management of the disease.


Reliability Of A Brief Intercept Survey For Trail Use Behaviors, Philip J. Troped, Heather A. Whitcomb, Brent Hutto, Julian A. Reed, Steven P. Hooker Nov 2009

Reliability Of A Brief Intercept Survey For Trail Use Behaviors, Philip J. Troped, Heather A. Whitcomb, Brent Hutto, Julian A. Reed, Steven P. Hooker

Kinesiology and Public Health

Purpose: This study assessed test-retest reliability of an interviewer-administered trail survey.

Methods: An intercept survey was conducted with adults using 2 paved trails in Indiana and South Carolina (N = 295; mean age = 46.9 ± 18 y). The survey included items on frequency and duration of trail use for recreation and transportation, other patterns of trail use, and sociodemographic characteristics. Fiftyfive adults completed the survey twice (2–16 d apart; mean = 7.4 ± 2.6 d). Test-retest reliability was assessed with Spearman rank correlation coefficients, Kappa coefficients, and percent agreement.

Results: Kappa coefficients and percent agreement for 9 categorical items …


The Effectiveness Of A Proactive School-Wide Discipline Plan On Office Discipline Referrals At The Elementary School Level, Elizabeth Anne Anderson Nov 2009

The Effectiveness Of A Proactive School-Wide Discipline Plan On Office Discipline Referrals At The Elementary School Level, Elizabeth Anne Anderson

Doctoral Dissertations and Projects

The purpose of this study was to examine the effectiveness of a proactive school-wide discipline plan on office discipline referrals, and as a predictor of incidents of chronic disciplinary referrals. The study examined two consecutive school years, 2007-2008 and 2008-2009, with 2007-2008 being the control group without a school-wide discipline plan, and 2008-2009 the treatment group with a school-wide discipline plan in place for a full academic year. The purpose was to determine if there would be a statistically significant decrease in the number of office discipline referrals and the number of office discipline referrals which resulted in In-School or …


Northeast Ohio Entrepreneurship Confidence Survey: Fourth-Year Findings, David O. Kasdan Nov 2009

Northeast Ohio Entrepreneurship Confidence Survey: Fourth-Year Findings, David O. Kasdan

All Maxine Goodman Levin School of Urban Affairs Publications

The continued objective of the entrepreneurship Confidence Survey is to assess the entrepreneurial climate and entrepreneurs’ confidence in their ability to start and sustain a business in Northeast Ohio. This is the fourth year that the survey has been conducted and the intention is to continue conducting the survey annually for the next several years to identify trends that might emerge. The survey has been constructed to measure respondents’ perceptions regarding several issues, including access to capital, workforce supply, information provided by educational institutions and business support organizations, networking opportunities, government responsiveness, attitudes toward entrepreneurs, adequacy of infrastructure, quality of …


Lsuhsc Facilities Daily Update: November 2009, Lsuhsc Property And Facilities Management Nov 2009

Lsuhsc Facilities Daily Update: November 2009, Lsuhsc Property And Facilities Management

LSUHSC Facilities Daily Updates: 2009

LSUHSC Dailly Facilities Updates from November 2009. These updates describe damage and a timeline of repairs at the LSU Health Sciences Center - New Orleans campus due to Hurricane Katrina which made landfall August 29, 2005.


Lsuhsc Facilities Biweekly Update: November 2009, Lsuhsc Property And Facilities Management Nov 2009

Lsuhsc Facilities Biweekly Update: November 2009, Lsuhsc Property And Facilities Management

LSUHSC Facilities Biweekly Updates: 2009

LSUHSC Facilities Biweekly Updates from November 6 and 20, 2009.

These updates describe damage and a timeline of repairs at the LSU Health Sciences Center - New Orleans campus due to Hurricane Katrina which made landfall August 29, 2005.


Composing In A Global-Local Context : Careers, Mobility, Skills., Min-Zhan Lu, Bruce Horner Nov 2009

Composing In A Global-Local Context : Careers, Mobility, Skills., Min-Zhan Lu, Bruce Horner

Faculty and Staff Scholarship

When composition students look to their teachers for vocational guidance, both groups should acknowledge that the contexts of such terms as career, mobility, and skills have radically changed. In particular, the economy now links the global with the local, and capitalism has shifted from the fordist model, dominant through much of the twentieth century, to a newer, “fast” model.


Household Actions Can Provide A Behavioral Wedge To Rapidly Reduce U.S. Carbon Emissions, Michael P. Vandenbergh, Thomas Dietz, Gerald T. Gardner, Jonathan Gilligan, Paul C. Stern Nov 2009

Household Actions Can Provide A Behavioral Wedge To Rapidly Reduce U.S. Carbon Emissions, Michael P. Vandenbergh, Thomas Dietz, Gerald T. Gardner, Jonathan Gilligan, Paul C. Stern

Vanderbilt Law School Faculty Publications

Most climate change policy attention has been addressed to long-term options, such as inducing new, low-carbon energy technologies and creating cap-and-trade regimes for emissions. We use a behavioral approach to examine the reasonably achievable potential for near-term reductions by altered adoption and use of available technologies in US homes and nonbusiness travel. We estimate the plasticity of 17 household action types in 5 behaviorally distinct categories by use of data on the most effective documented interventions that do not involve new regulatory measures. These interventions vary by type of action and typically combine several policy tools and strong social marketing. …


Juvenile Justice: The Fourth Option, Christopher Slobogin, Mark R. Fondacaro Nov 2009

Juvenile Justice: The Fourth Option, Christopher Slobogin, Mark R. Fondacaro

Vanderbilt Law School Faculty Publications

The current eclectic mix of solutions to the juvenile-crime problem is insufficiently conceptualized and too beholden to myths about youth, the crimes they commit, and effective means of responding to their problems. The dominant punitive approach to juvenile justice, modeled on the adult criminal justice system, either ignores or misapplies current knowledge about the causes of juvenile crime and the means of reducing it. But the rehabilitative vision that motivated the progenitors of the juvenile court errs in the other direction, by allowing the state to assert its police power even over those who are innocent of crime. The most …


The End Of Objector Blackmail?, Brian T. Fitzpatrick Nov 2009

The End Of Objector Blackmail?, Brian T. Fitzpatrick

Vanderbilt Law School Faculty Publications

Courts and commentators have long been concerned with holdout problems in the law. This Article focuses on a holdout problem in class action litigation known as objector “blackmail.” Objector blackmail occurs when individual class members delay the final resolution of class action settlements by filing meritless appeals in the hope of inducing class counsel to pay them a side settlement to drop their appeals. It is thought that class counsel pay these side settlements because they cannot receive their fee awards until all appeals from the settlement are resolved. Although several solutions to the blackmail problem have been proposed, both …


The False Promise Of Adolescent Brain Science In Juvenile Justice, Terry A. Maroney Nov 2009

The False Promise Of Adolescent Brain Science In Juvenile Justice, Terry A. Maroney

Vanderbilt Law School Faculty Publications

Recent scientific findings about the developing teen brain have both captured public attention and begun to percolate through legal theory and practice. Indeed, many believe that developmental neuroscience contributed to the U.S. Supreme Court’s elimination of the juvenile death penalty in Roper v. Simmons. Post-Roper, scholars assert that the developmentally normal attributes of the teen brain counsel differential treatment of young offenders, and advocates increasingly make such arguments before the courts. The success of any theory, though, depends in large part on implementation, and challenges that emerge through implementation illuminate problematic aspects of the theory. This Article tests the legal …


The Knowledge Problem Of New Paternalism, Mario J. Rizzo, Douglas Glen Whitman Nov 2009

The Knowledge Problem Of New Paternalism, Mario J. Rizzo, Douglas Glen Whitman

BYU Law Review

No abstract provided.


Ways To Change: A Reevaluation Of Article V Campaigns And Legislative Constitutionalism , Mary Ziegler Nov 2009

Ways To Change: A Reevaluation Of Article V Campaigns And Legislative Constitutionalism , Mary Ziegler

BYU Law Review

No abstract provided.


Adenoid Cystic Carcinoma Of The External Auditory Canal, Mohammad Hussham Arshad, Umair Khalid, Shehzad Ghaffar Nov 2009

Adenoid Cystic Carcinoma Of The External Auditory Canal, Mohammad Hussham Arshad, Umair Khalid, Shehzad Ghaffar

Section of Otolaryngology, Head & Neck Surgery

This is a rare case of a young male with biopsy proven adenoid cystic carcinoma of the external auditory canal who underwent excision of the lesion with superficial parotidectomy sparing the facial nerve. Histopathology showed perineural invasion, which is a diagnostic hallmark of adenoid cystic carcinoma. Clinical examination, chest X-ray and CT scan showed no signs of recurrence or metastasis 2 years postoperatively.


Results Of Bone Marrow Examinations In Patients With Chronic Immune Thrombocytopenic Purpura Treated With Eltrombopag, Mansoor Saleh, James Bussel, Oliver Meyer, Henrik Frederiksen, Diane Johnni, Manuel Aivado, Andres Brainsky Nov 2009

Results Of Bone Marrow Examinations In Patients With Chronic Immune Thrombocytopenic Purpura Treated With Eltrombopag, Mansoor Saleh, James Bussel, Oliver Meyer, Henrik Frederiksen, Diane Johnni, Manuel Aivado, Andres Brainsky

Haematology and Oncology, East Africa

Background: Bone marrow (BM) reticulin fibers can be increased in conditions such as neoplasms and autoimmune diseases (Frisch Haematol [Budap] 1982; Aharon Lupus 1997) and can lead to a clinical situation similar to osteomyelofibrosis. In healthy individuals, grade 1 and 2 reticulin have been reported in 27–70% and 4–20% of BM biopsies, respectively (Hultdin Med Onc 2007; Beckman Arch Path Int Med 1990; Bauermeister Am J Clin Path 1971). The presence of grade 1/2 reticulin was reported in the BM of up to 67% of patients with immune thrombocytopenic purpura (ITP) (Mufti J Supp Onc 2007). Theoretically, prolonged stimulation of …


Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers Nov 2009

Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the extent to which goodwill exists on corporate balance sheets and the degree of goodwill write-downs that have occurred recently. We report on our study and a study by Intangible Business, which show that many firms carry substantial amounts of goodwill on their 2008 balance sheets. Thus, because of the recent downturn in the economy and the markets, the potential for big bath earnings management for 2008 and 2009 exists. In addition, because of reductions in expected returns on pension plan assets, many firms are likely to record …


Private Production Of Public Goods: Liability For Unrequested Benefits, Ariel Porat Nov 2009

Private Production Of Public Goods: Liability For Unrequested Benefits, Ariel Porat

Michigan Law Review

This Article explores why the law treats negative externalities (harms) and positive externalities (benefits) differently. Ideally, from an economic perspective, both negative and positive externalities should be internalized by those who produce them, for with full internalization, injurers and benefactors alike would behave efficiently. In actuality, however, whereas the law requires that injurers bear the harms they create (or wrongfully create), benefactors are seldom entitled to recover for benefits they voluntarily confer on recipients without the latter's consent ( "unrequested benefits"). One aim of this Article is to explore the puzzle of the law's differing treatment of negative and positive …