Bone Mass Distribution of the Distal Tibia in Normal, Osteopenic, and Osteoporotic Conditions: An Ex Vivo Assessment Using HR-pQCT, DXA, and Computational Modelling.

Osteoporosis leads to bone loss and structural deterioration, which increase the risk of fractures. The aim of this study was to characterize the three-dimensional (3D) bone mass distributions of the distal tibia in normal, osteopenic, and osteoporotic conditions. High-resolution peripheral quantitative computed tomography (HR-pQCT) of the 33 % of the distal tibia and local dual-energy X-ray absorptiometry were applied to 53 intact, fresh-frozen tibiae. The HR-pQCTs were graded to assign local T-scores and merged into three equally sized average normal, osteopenic, and osteoporotic surface models. Volumetric bone mineral density (vBMD) was determined using categorized T-scores, volumetric visualization, and virtual bore probes at the dia-, meta-, and epiphyseal sites (T-DIA, T-META, and T-EPI). We observed a distinct 3D bone mass distribution that was gradually uninfluenced by T-score categories. T-DIA was characterized by the lowest bone mass located in the medullary cavity and a wide homogenous cortex containing the maximum vBMD. The T-META showed decreased cortical thickness and maximal vBMD. At the T-EPI, the relatively low vBMD of the mostly trabecular bone was similar to the maximal cortical vBMD in this sub-region. Four trabecular regions of low bone mass were identified in the recesses. The bone content gradually decreased at all sites, whereas the pattern of bone mass distribution remained essentially unchanged, with the exception of disproportionate losses at T-DIA, T-META, and T-EPI that consistently showed increased endocortical, intracortical, and trabecular bone loss. Extra information can be obtained from the specific pattern of bone mass distribution, potential disproportionate bone losses, and method used

Die Wahl des handelsrechtlichen Abschlusspruefers: eine theoretische und empirische Analyse

Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kiel C 206780 / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field

This paper examines professional associations’ local responses to global demands of accounting standardisation. Our longitudinal study from 1998 to 2018 analyses how professional associations of the German audit profession engaged in an intense framing contest over the adoption of external quality controls. Drawing on the concept of strategic action field and the literature on framing, we unpack how the gap between large audit firms and small audit firms increasingly undermined the capacity of the professional associations to fulfil their dual role of governance and representation. We unveil how their failed attempt to maintain the image of an unified profession ultimately led to the creation of a new professional association representing the ‘small auditor’ professional, which successfully, albeit temporarily, took control over the field of German auditing. Our findings suggest that the passivity of small audit firms in the process of translating global regulatory regimes should not be presumed. Rather, we provide insight into how small audit firms can rebuild their own identity by actively responding to waves of global regulation. Doing so, and contrary to prior research, our case highlights that governance units within strategic action fields are not necessarily aligned with the interests of the most powerful field actors

Computational anatomy of the proximal humerus: An ex vivo high-resolution peripheral quantitative computed tomography study

Background/Objective: Spatial knowledge of the anatomy of the proximal humerus is critical for effective treatment, particularly in patients affected by fragility fractures. High-resolution peripheral quantitative computed tomography (HR-pQCT) imaging with medical image processing techniques enable three dimensional (3D) analysis of volumetric bone mineral density (vBMD) of bones of different sizes and shapes. Methods: To elucidate the bony anatomy and to create 3D reference data, we conducted a computerized HR-pQCT-based study in intact postmortem samples of the proximal humerus to highlight the anatomy with particular emphasis on the size, shape, and bone stock distribution pattern. Fifty-eight defrozen intact humerus samples from 28 female and 30 male donors, who were aged 61–98 years old (mean age ± standard deviation, 80.6 ± 9 years), were scanned in the proximal third using the extended standard HR-pQCT protocol. A 3D statistical bone and averaged bone density models with low, middle, and high total vBMDs were computed. We examined the 3D patterns of size and shape variations using principal component analysis, and the vBMD distributions and variabilities using volume-rendering and virtual bore probing. Results: The computer models revealed a highly variable bony anatomy in which size was the predominant variation in the first principal component (PC). In the second PC, we observed notable variabilities in the shape of the head and shaft inclination. A distinct 3D pattern of bone stock distribution was detected in which the lowest vBMD values were identified in the medullary cavity, middle values were identified in the central zone, and the highest values were identified in the cortex and humeral head—particularly in the subarticular zones. In the presence of bone loss, the vBMD values were ubiquitously decreased, but the pattern of 3D bone stock distribution was maintained. Conclusion: The new anatomical 3D data that we acquired will improve the understanding of the normal bony anatomy of the proximal humerus. The extended HR-pQCT protocol and computer models may be used for other skeletal sites and used as 3D reference models that can be applied to systematically improve implant design and anchorage