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| 1 | 从净收益视角看公允价值和历史成本计量属性的作用显示文摘论文在决策有用性的会计目标框架下,以权益投资者的企业价值评估为视角,探讨了会计计量属性的选择和应用问题。在资产负债会计体系下,即便采用公允价值计量也无法反映企业的整体经济价值。企业价值需要借助金融模型估计,传统收入费用会计体系下的净收益指标是模型中的关键变量,但资产负债表中公允价值的引入使净收益的计量失去了逻辑一致性。这对权益估价模型的应用造成了干扰,从而损害了财务报告对投资者的有用性。论文认为对投资者提供公允价值信息的最佳方式是单独披露,而不是表内确认。最近FASB为应对金融危机对有关会计准则的修订反映了计量方法多样化的趋势,但计量方法的优势并不取决于该计量方法是否符合计量对象的具体特点,而是是否符合会计系统的整体目标。 | James Cataldo Morris McInnes | 2009 | 会计研究2009，，7： | 40 |
| 2 | Surgery in biliary lithiasis: from the traditional “open” approach to laparoscopy and the“rendezvous” technique显示文摘BACKGROUND:According to the current literature, biliary lithiasis is a worldwide-diffused condition that affects almost 20% of the general population. The rate of common bile duct stones(CBDS) in patients with symptomatic cholelithiasis is estimated to be 10% to 33%, depending on patient's age.Compared to stones in the gallbladder, the natural history of secondary CBDS is still not completely understood. It is not clear whether an asymptomatic choledocholithiasis requires treatment or not. For many years, open cholecystectomy with choledochotomy and/or surgical sphincterotomy and cleaning of the bile duct were the gold standard to treat both pathologies. Development of both endoscopic retrograde cholangiopancreatography(ERCP) and laparoscopic surgery,together with improvements in diagnostic procedures, influenced new approaches to the management of CBDS in association with gallstones.DATA SOURCES:We decided to systematically review the literature in order to identify all the current therapeutic options for CBDS. A systematic literature search was performed independently by two authors using Pub Med, EMBASE, Scopus and the Cochrane Library Central.RESULTS:The therapeutic approach nowadays varies greatly according to the availability of experience and expertise in each center, and includes open or laparoscopic common bile duct exploration, various combinations of laparoscopic cholecystectomy and ERCP and combined laparoendoscopic rendezvous.CONCLUSIONS:Although ERCP followed by laparoscopic cholecystectomy is currently preferred in the majority of hospitals worldwide, the optimal treatment for concomitant gallstones and CBDS is still under debate, and greatly varies among different centers. | Giuseppe Tarantino Paolo Magistri Roberto Ballarin Giacomo Assirati Antonio Di Cataldo Fabrizio Di Benedetto | 2017 | Hepatobiliary & Pancreatic Diseases International2017，16，6： | 18 |
| 3 | Celiac disease in the developing countries: A new and challenging public health problem显示文摘在过去,乳糜泻被相信是长期的肠病,几乎只影响欧洲起源的人。新、简单、很敏感、特定的血清学的测试的可获得性(反麦胶蛋白质, anti-endomysium 和反-- transglutaminase 抗体试金)证明了那乳糜泻不仅在欧洲并且在欧洲祖先的人而且在主要主食食谱是小麦的发展中的国家是普通的(南部的亚洲,中东,北方韦斯特和东非,南美洲),在一般人口并且在在风险的组。面筋不耐因此看起来是一个普遍公共卫生问题和了解和临床的怀疑的增加的水平在医生们必须学会认出乳糜泻的可变临床的演讲(古典、不正常、沉默的形式) 的新世界上被需要。在发展中的国家,在一般人口并且在风险的在组的血清学的测试的两血清学的屏蔽为腹的病人的早鉴定是必要的。没有面筋的食谱在发展中的国家提出一个挑战性的公共卫生问题,特别自从商业没有面筋的产品不是可得到的。 | Francesco Cataldo Giuseppe Montalto | 2007 | World Journal of Gastroenterology2007，13，15： | 15 |
| 4 | S100B protein in tissue development,repair and regeneration显示文摘The Ca 2+-binding protein of the EF-hand type,S100B,exerts both intracellular and extracellular regulatory activities.As an intracellular regulator,S100B is involved in the regulation of energy metabolism,transcription,protein phosphorylation,cell proliferation,survival,differentiation and motility,and Ca 2+ homeostasis,by interacting with a wide array of proteins(i.e.,enzymes,enzyme substrates,cytoskeletal subunits,scaffold/adaptor proteins,transcription factors,ubiquitin E3 ligases,ion channels) in a restricted number of cell types.As an extracellular signal,S100B engages the pattern recognition receptor,receptor for advanced glycation end-products(RAGE),on immune cells as well as on neuronal,astrocytic and microglial cells,vascular smooth muscle cells,skeletal myoblasts and cardiomyocytes.However,RAGE may not be the sole receptor activated by S100B,the protein being able to enhance bFGF-FGFR1 signaling by interacting with FGFR1-bound bFGF in particular cell types.Moreover,extracellular effects of S100B vary depending on its local concentration.Increasing evidence suggests that at the concentration found in extracellular fluids in normal physiological conditions and locally upon acute tissue injury,which is up to a few nM levels,S100B exerts trophic effects in the central and peripheral nervous system and in skeletal muscle tissue thus participating in tissue homeostasis.The present commentary summarizes results implicating intracellular and extracellular S100B in tissue development,repair and regeneration. | Guglielmo Sorci Francesca Riuzzi Cataldo Arcuri Claudia Tubaro Roberta Bianchi Ileana Giambanco Rosario Donato | 2013 | World Journal of Biological Chemistry2013，4，1： | 14 |
| 5 | Alterations of seminal and hormonal parameters:An extrahepatic manifestation of HCV infection?显示文摘瞄准:在精液的参数和繁殖神经质的浆液层次上评估 HCV 感染和相对抗病毒的处理的可能的影响。方法:有 HCV 相关的长期的肝炎和 16 个健康男志愿者的十个男病人被学习。在所有使精液的参数遭到(nemaspermic 集中,进步活动性,形态学) 并且神经质的层次被决定。精液的参数和抑制素 B,刺激滤泡的荷尔蒙, luteinizing,总数和免费睾丸激素,雌二醇,在病人的 prolactine 在六和 12 个月以后被测量抗病毒联合(interferon+ribavirin ) 治疗。结果:在治疗前的病人比控制象更低的抑制素 B 和免费睾丸激素层次一样显示出显著地更低的 nemaspermic 活动性和形态学。在情况中的抑制素 B 层次被改进在五个应答者的六和 12 瞬间术后疗法(161.9+/-52.8 pg/mL 对 101.7+/-47.0 pg/mL 和 143.4+/-46.1 pg/mL 对 95.4+/-55.6 pg/mL,分别地) 。病人的神经质的模式显著地没改变术后疗法,与有起始的减小和全面随后的增长(19.7+/-6.4 pg/mL 对 13.6+/-5.0 pg/mL 对 17.3+/-5.7 pg/mL ) 的雌二醇层次的例外。然而,在 1 年的应答者,免费睾丸激素(14.2+/-2.54 pg/mL 对 17.1+/-2.58 pg/mL ) 的重要增长发生了。nemaspermic 形态学的一个缺陷发生了,当另外的精液的参数没在抗病毒的治疗期间显著地变化时。结论:有 HCV 感染的病人比控制显示出更坏的精子的参数,建议精子发生上的病毒的可能的否定影响,与在抗病毒的治疗期间的进一步温和的缺陷。然而,治疗能改进精子的功能,由增加的抑制素 B 层次建议了并且在应答者改进了神经质的模式。进一步的研究被需要证实这些初步的吸引人的结果。 | Marilena Durazzo Alberto Premoli Cataldo Di Bisceglie Angela Bertagna Emanuela Fagà Giampaolo Biroli Chiara Manieri Simona Bo Gianfranco Pagano | 2006 | World Journal of Gastroenterology2006，12，19： | 9 |
| 6 | Targeting Wnt signaling at the neuroimmune interface for dopaminergic neuroprotectionJrepair in Parkinson's disease显示文摘 | Francesca L'Episcopo Cataldo Tirolo Salvo Caniglia Nuccio Testa Maria Concetta Moral~ Maria Francesca Serapide: Stefano Pluchino Bianca Marchetti | 2014 | Journal of Molecular Cell Biology2014，8，1： | 8 |
| 7 | Nonalcoholic fatty liver disease, spleen and psoriasis:New aspects of low-grade chronic inflammation显示文摘AIM: To investigate spleen status in psoriasis and itsrelationship with hepatic steatosis, Psoriasis Area and Severity Index, and insulin resistance.METHODS: Seventy-nine psoriatic patients who were not suffering from any chronic inflammatory disease were retrospectively selected for inclusion in this study,and their complete medical records were accessed.An age- and sex-matched group of 80 non-psoriatic,obese patients was included as a control. The following relevant data were collected: age, sex, weight, height,body mass index, waist circumference, blood pressure,insulin resistance status, age at psoriasis onset, and severity of psoriasis. Abdominal ultrasonography was performed to determine spleen longitudinal diameter(SLD), and hepatic steatosis grade.RESULTS: The SLD of control obese patients was greater than that of psoriatic subjects(P = 0.013),but body mass index predicted the size of the spleen in psoriatic patients(P < 0.001). The SLD of psoriatic patients with normal weight was significantly reduced with respect to the overweight/obese psoriatic patients(P = 0.002). A multiple regression analysis revealed that body mass index was a unique predictor of the spleen size(P < 0.001). Finally, the disease duration predicted the spleen size in psoriatic subjects(P =0.038).CONCLUSION: This study shows a correlation between the SLD and the duration of psoriasis. | Nicola Balato Maddalena Napolitano Fabio Ayala Cataldo Patruno Matteo Megna Giovanni Tarantino | 2015 | World Journal of Gastroenterology2015，21，22： | 3 |
| 8 | A Phase II Trial of Neoadjuvant Chemoradiation and Local Excision for T2N0 Rectal Cancer: Preliminary Results of the ACOSOG Z6041 Trial显示文摘 | Julio Garcia-Aguilar MD PhD Qian Shi PhD Charles R. Thomas MD Emily Chan MD PhD Peter Cataldo MD Jorge Marcet MD David Medich MD Alessio Pigazzi MD Samuel Oommen MD Mitchell C. Posner MD | 2012 | Annals of Surgical Oncology2012，，2： | 2 |
| 9 | Diagnosis of ruptured superior mesenteric artery aneurysm mimicking a pancreatic mass显示文摘Aneurysms and pseudoaneurysms of the superior mesenteric artery are potentially lethal and should be treated as urgently as possible.In a 52-year-old man with occasional epigastric pain,we accidentally discovered a superior mesenteric artery aneurysm that was ruptured with spontaneous tamponade in the uncinate process and in the head of the pancreas.The ruptured aneurysm had a heterogeneous appearance due to its thrombotic and hemorrhagic content,and it simulated a voluminous mass in the head and uncinate process of the pancreas,associated with mild dilatation of the main pancreatic duct.Recent advances in multidetector computed tomography and magnetic resonance imaging have enabled radiologists to develop a correct diagnosis of mesenteric aneurysms and pseudoaneurysms of the visceral branches of the abdominal aorta,and to differentiate this diagnosis from that of pancreatic or peripancreatic masses;angiography is currently used to confirm a diagnosis and to develop therapeutic treatments. | Stefano Palmucci Letizia Antonella Mauro Pietro Milone Francesco Di Stefano Antonino Scolaro Antonio Di Cataldo Giovanni Carlo Ettorre | 2010 | World Journal of Gastroenterology2010，16，18： | 2 |
| 10 | Anastomotic Leaks After Intestinal Anastomosis: It?s Later Than You Think显示文摘 | Neil Hyman Thomas L. Manchester Turner Osler Betsy Burns Peter A. Cataldo | 2007 | Annals of Surgery2007，，2： | 2 |
| 11 | Intrarectal ultrasound in the evaluation of perirectal abscesses 显示文摘 | Cataldo PA Senagore A Luchtefeld MA | 1993 | Dis Colon Rectum1993，36，6： | 2 |
| 12 | Completely steroid‐free immunosuppression in liver transplantation: a randomized study显示文摘 | Carlo B. Ramirez Cataldo Doria Adam M. Frank Stephen T. Armenti Ignazio R. Marino | 2013 | Clin Transplant2013，，3： | 2 |
| 13 | Colonoscopy without sedation显示文摘 | Peter A. Cataldo M.D | 1996 | Diseases of the Colon & Rectum1996，，3： | 2 |
| 14 | Improvement in insulin sensitivity followed by ovulation and pregnancy in a woman with polycystic ovary syndrome who was treated with rosiglitazone 显示文摘 | Cataldo NA Abbasi F Melauhlin TL | 2001 | Fertil Steril2001，76，： | 1 |
| 15 | Transanal endoscopic microsurgery显示文摘 | Cataldo PA | 2006 | Surg Clin North Am2006，86，4： | 1 |
| 16 | Increased IL-6 and TGF-betal concentrations in bronchoalveolar lavage fluid associated with thoracic radiotherapy显示文摘 | Barthelemy-Brichant N Bosquee L Cataldo D | 2004 | Int J Radiat Oncol Biol Phys2004，58，3： | 1 |
| 17 | Cementobiastoma involvin-gmultiple deciduous teeth显示文摘 | Papageorge MB Cataldo E Nghiem FT | 1987 | Oral Surg Oral Med Oral Pathol Oral Radiol Endod1987，63，5： | 1 |
| 18 | Diagnosis and approach to posttransplant diabetes 显示文摘 | Bonato V Cataldo D Dotta F | 2009 | Curr Diab Rep2009，9，4： | 1 |
| 19 | Elevated MMP - 12 protein levels in induced sputum from patients with COPD 显示文摘 | Demedts I K Morel - Montero A Lebecque S Pacheco Y Cataldo D Joos G F Pauwels R A Brusselle G G | 2006 | Thorax2006，61，6： | 1 |
| 20 | Pathogenic role of matrix metallop roteases and their inhibitors in asthma and chronic obstr- uc2 rive pulmonary disease and therapeutic relevance cff matrix metallo2 p roteases inhibitors 显示文摘 | Cataldo DD GuedersMM RocksN | 2003 | CellMol Bid2003，49，6： | 1 |
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