Will Preoperative Atrophy and Fatty Degeneration of the Shoulder Muscles Improve after Rotator Cuff Repair in Patients with Massive Rotator Cuff Tears?

Recently, retear rate after repair for massive cuff tear have been improved through devised suture techniques. However, reported retear rate is relevant to preoperative atrophy and fatty degeneration. The purpose of this study was to investigate whether preoperative atrophy and fatty degeneration of rotator cuff muscles improve by successful repair. Twenty-four patients with massive rotator cuff tear were evaluated on the recovery of atrophy and fatty degeneration of supraspinatus and infraspinatus muscle after surgery. Atrophy was classified by the occupation ratio and fatty degeneration by modified Goutallier's classification. Both were assessed on magnetic resonance imaging (MRI) before and after the operation. When the cuff was well repaired, improvement of the atrophy and fatty degeneration were observed in a half and a one-fourth of the cases, respectively. In retear cases, however, atrophy and fatty degeneration became worse. Improvement of atrophy and fatty degeneration of the rotator cuff muscles may be expected in the cases with successful achievement of rotator cuff repair for large and massive tear

SYNTHESIS OF PROCYANIDINS C2 AND C1 USING LEWIS ACID MEDIATED EQUIMOLAR CONDENSATION

Synthesis of procyanidins C2 and C1 was achieved via a stereoselective intermolecular condensation of equimolar amount of dimeric catechin or epicatechin nucleophile and monomeric catechin or epicatechin electrophile using Lewis acid. In the case of synthesis of procyanidin C2, AgBF4 and AgOTf afforded condensed product in excellent yield. As to the synthesis of procyanidin C1, Yb(OTf)(3) was effective for equimolar condensation.ArticleHETEROCYCLES. 85(9):2241-2250 (2012)journal articl

Synthesis of Procyanidins C2 and C1 Using Lewis Acid Mediated Equimolar Condensation

Synthesis of procyanidins C2 and C1 was achieved via a stereoselective intermolecular condensation of equimolar amount of dimeric catechin or epicatechin nucleophile and monomeric catechin or epicatechin electrophile using Lewis acid. In the case of synthesis of procyanidin C2, AgBF4 and AgOTf afforded condensed product in excellent yield. As to the synthesis of procyanidin C1, Yb(OTf)(3) was effective for equimolar condensation.ArticleHETEROCYCLES. 85(9):2241-2250 (2012)journal articl

Saposin B Is a Human Coenzyme Q10-Binding/Transfer Protein

Coenzyme Q10 (CoQ10) is essential for ATP production in the mitochondria, and is an important antioxidant in every biomembrane and lipoprotein. Due to its hydrophobicity, a binding and transfer protein for CoQ10 is plausible, but none have yet been isolated and characterized. Here we purified a CoQ10-binding protein from human urine and identified it to be saposin B, a housekeeping protein necessary for sphingolipid hydrolysis in lysosomes. We confirmed that cellular saposin B binds CoQ10 in human sperm and the hepatoma cell line HepG2 by using saposin B monoclonal antibody. The molar ratios of CoQ10 to saposin B were estimated to be 0.22 in urine, 0.003 in HepG2, and 0.12 in sperm. We then confirmed that aqueous saposin B extracts CoQ10 from hexane to form a saposin B-CoQ10 complex. Lipid binding affinity to saposin B decreased in the following order: CoQ10>CoQ9>CoQ7>>α-tocopherol>>cholesterol (no binding). The CoQ10-binding affinity to saposin B increased with pH, with maximal binding seen at pH 7.4. On the other hand, the CoQ10-donating activity of the saposin B-CoQ10 complex to erythrocyte ghost membranes increased with decreasing pH. These results suggest that saposin B binds and transports CoQ10 in human cells

Possible impact of ADRB3 Trp64Arg polymorphism on BMI in patients with schizophrenia

Background: The beta 3-adrenoceptor (ADRB3) gene Trp64Arg polymorphism has been shown to be associated with obesity as well as type 2 diabetes and cardiovascular disease. The incidence of overweight and the risks of type 2 diabetes and cardiovascular disease are also increased in major depression and schizophrenia. We hypothesized that the Trp64Arg polymorphism may be associated with increased risk of schizophrenia and depression. Methods: The Trp64Arg was genotyped in 504 patients with schizophrenia, 650 with major depressive disorder (MOD), and 1170 healthy controls. Of these participants, body mass index (BMI) data were available for 125 patients with schizophrenia, 219 with MDD, and 261 controls. Results: No significant difference in genotype or allele distribution was found across the diagnostic groups. No significant difference in BMI was observed between the Arg allele carriers and the non-carriers in the MDD and the control groups. However, patients with schizophrenia carrying the Arg allele had significantly higher BMI (Mean (SD): Arg carriers: 26.5 (6.9), Arg non-carriers: 23.8 (4.3); P=0.019) and a higher rate of being overweight (BMI of 25 or more) compared to their counterparts (Trp/Trp group) (% overweight (SE): Arg carriers: 52.3 (7.5), Arg non-carriers: 32.1 (5.2); P=0.027). Conclusions: We obtained no evidence for the association of ADRB3 Trp64Arg with the development of MDD or schizophrenia. However, the Arg allele was found to be associated with higher BMI and being overweight in patients with schizophrenia. This may imply that genotyping ADRB3 is of clinical use to detect schizophrenic individuals at risk for developing obesity.ArticlePROGRESS IN NEURO-PSYCHOPHARMACOLOGY & BIOLOGICAL PSYCHIATRY. 38(2):341-344 (2012)journal articl

税務会計教育における実務処理スキル育成の論点

税務会計は租税の規定により納税額を計算する会計と考えられる。そしてこれらの教育を税務会計教育というのが一般的である。大学は学生を現実社会と結びつける最後の高等教育機関の役割を負っているとすれば、税務会計教育は現実社会での有用なスキルの育成にとって大変重要と考えられる。とりわけ現在の申告納税制度のもとでは納税者自身が納税額を計算する必要があり、すべての納税者があまねく必要とされるスキルである。複雑な経済活動の実態を把握する際には税務の知識が会計の知識と同時に必要である。従って会計に関する教育においても初学の段階から税務会計の要素を取り入れる必要があると考える。しかしながらこの教育の難しさは高等教育の中でも困難性を有しているといわれている。本論は、最近の税務会計教育の研究論文を参考に実務処理スキルの育成について考察を加え、教育の困難性を解消して大学での講義が現実社会での即戦力となるスキルを育成する方向を考察する

Recovery of sensory disturbance after arthroscopic decompression of the suprascapular nerve

Background: Recently, the existence of sensory branches of the suprascapular nerve (SSN) has been reported, and sensory disturbance at the lateral and posterior aspect of the shoulder has been focused on as a symptom of SSN palsy. We have performed arthroscopic release of SSN at the suprascapular notch in patients with the sensory disturbance since 2006. The purposes of this study were to introduce the arthroscopic surgical technique and to investigate postoperative recovery of sensory disturbance. Methods: Twenty-five shoulders (11 men and 14 women, average age: 63.9 years (range, 41-77)) followed for more than 1 year were included in this study. Arthroscopic decompression of SSN was performed using a suprascapular nerve portal (SN portal) as a landmark for approaching the suprascapular notch. Sensory disturbance of the shoulder was evaluated pre- and postoperatively. The follow-up period was 12-30 months (avg. 18.5). Results: The arthroscopic procedures was able to be performed safely. The preoperative sensory disturbance fully recovered postoperatively in all shoulders. Conclusion: Arthroscopic release of SSN is considered to be a useful procedure for the entrapment of SSN at the suprascapular notch. The sensory disturbance at the lateral and posterior aspect of the shoulder can be used as one of the criteria of diagnosing SSN palsy especially in shoulders with massive rotator cuff tear, which usually have difficulty in diagnosing and assessing the treatment results of associated SSN palsy

タックス・コンペティティプ・インテリジェンス論考

　Tax competitive intelligence is defined as competitive intelligence for tax. And the purpose of this thesis is to consider several points. First, competitive intelligence is a theory and a series of methods to detect the competitive environment of a business. One important factor is finance financial capability, that is, an increase in cash flow. Next is the importance of tax risk management. Thirdly important is the impact of parties and others on timing, price, or other factors that may be involved in a particular transaction, which is the situation where two different parties pay tax at different rates

医療経営におけるタックス・マネジメント

Tax management necessary for medical management requires a different viewpoint from that of general corporate tax management. Difficulties in medical management are often pointed out, and there are many tax problems, so we need a method to do so. Information necessary for tax management is also necessary for management decision-making and it is necessary to intelligence important tax information. Taxes have a major impact on cash flow. In medical management it is also necessary to apply tax management. In this research, we first review the necessity of medical management based on these. Discuss the tax management necessary for medical management