bluuebunny/crossref_metadata_2025 huggingface dataset:
Brazilian translation, cross-cultural adaptation and validation of the Myasthenia Gravis Composite scale and Quantitative Myasthenia gravis testing form: a multicentric study protocol.
Authors: De Oliveira Ezequiel Fernandes , Urbano Jessica Julioti , Santos Israel Reis , Silva Anderson Soares , Guimarães Letícia Lopes , Peixoto Roger André Oliveira , Perez Eduardo Araújo , Bosio Paulo Cesar , Polaro Melissa Nunes , Valério Berenice Cataldo Oliveira , Stirbulov Roberto , Pereiro João Roberto , Nacif Sergio Roberto , Cavalcante Valéria , Oliveira Acary Souza Bulle , Oliveira Claudia Santos , De Oliveira Luis Vicente Franco
Published: February 2016

Introduction: Myasthenia gravis (MG) is a chronic and inflammatory disease characterized by progressive weakness of the skeletal muscles due to changes in the synaptic junctions between nerves and muscle fibres. Typically, patients have a history of progressive weakness and fatigue in skeletal muscles, which occurs during sustained or repeated activities and improves after rest. Scoring systems to assess the degree of disease severity are commonly used in clinical drug trials. Further, specific instruments to assess health-related quality of life (HRQOL) have been designed to measure self-perception of symptoms and wellness during the disease or after disease treatment.HRQOL is an important component of patient evaluation, as some individuals can tolerate severe impairment and disability, while others may be very unhappy even with less severe symptom profiles. The objective of the proposed study is to translate and perform a cultural adaptation and validation of two specific instruments for assessing the clinical course of patients with MG. These instruments include the Quantitative Test for Myasthenia gravis (QMG) and Myasthenia gravis Composite Scale (MGC). Methods and analyses: The study design will follow a multi-method approach, and will be conducted in three stages consisting of translation, cultural adaptation, and validation of the QMG and MGC for Brazilian Portuguese patients. This multi-step process will consider aspects of construct and predictive validity as well as reliability and structure of the instrument. The entire process will follow the procedures proposed and developed in other linguistic and social-cultural contexts based on previous studies. Ethics: This study has received approval from the Human Research Ethics Committee of Nove de Julho University (Brazil) under process no. 360.488 based on the Helsinki declaration and is registered with the World Health Organization (WHO) under Universal Trial Number (UTN) U1111-1147-7853 and the Brazilian Registry of Clinical Trials (REBEC) RBR -7ckpdd.
VIVÊNCIAS NO TERRITÓRIO VIVO: PISTAS PARA SUPERAR A MODELIZAÇÃO NA FORMAÇÃO MÉDICA
Authors: Amorim Alexandre Sobral Loureiro
Published: February 2016

Os processos formativos em cursos de medicina precisam abrir-se (ou ser rasgados) tornando-se possibilidade para que os coletivos de aprendentes e ensinantes inseridos em seus meandros possam inventar outras formas de ensinar e aprender para consequentemente reinventar a forma como produzem cuidado em saúde. Para tanto as vivências em território (territórios vivos em suas intensidades) - entendidas como transformação de si, a partir da experiência - apresentam-se como um potente dispositivo de produção de subjetividades, estratégico para reinvenção dos processos formativos na educação médica.
Linking Library to Student Retention: A Statistical Analysis
Authors: Eng Sidney , Stadler Derek
Published: February 2016

Abstract

Objective - This study analyses both library expenditure and student retention. It seeks to determine if positive correlations found in a former study endure using more recent data or if alternative interpretations can be made. It includes the associate degree-granting colleges and examines whether library instruction has a greater significance on student retention over expenditure and if library instruction at the two-year college correlates to retention.

Methods - The colleges and universities included in the study grant associate, bachelor, masters, and doctoral degrees, based on Carnegie Foundation classification. Data was analysed to determine if a correlation exists between the library and student persistence. Library statistics were drawn from the Association of College and Research Libraries (ACRL) Metrics database which provides reports collected from academic institutions. When aggregated, the ACRL report yielded total library expenditures, total salaries of professional staff, the professional staff full-time equivalent (FTE), fall semester student enrolment and data from a library instruction category of ACRL surveys for associate degree-granting institutions.

Results - After replicating the same mathematical approach, the single category that has remained constant for all institutions is professional staff. While the former study’s analysis suggested that a relationship between library expenditure and retention existed in every Carnegie category, this study asserts that the same argument cannot be made for master’s degree-granting institutions. The findings here indicate that total library and professional salary expenditure had a negative correlation. Also, while an analysis of instruction at the two-year school level cannot make the case that expenditure and staffing significantly influence retention, they can justify that instruction plays a factor in whether a student persists with their education.

Conclusion - The current research posits that there is no longer a relationship between library expenditure per se and student retention. Further research is needed to resolve the differences in the results of the study. Since there is a correlation between library instruction and retention at the two-year college, high-impact information literacy activities can form a bond between the student and the institution. Considering the low retention rates at the two-year school, a customised library instruction approach may be a solution to improving retention.
Availability of Library and Information Services for Rural Community Development in Nigeria: A Case Study of Ewatto, in Esan South East LGA of Edo State
Authors: Idiegbeyan-ose Jerome , Adekunjo Olalekan , Ilo Promise , Odion Frederick
Published: February 2016

Abstract

Objective – This paper examines the availability of Library and Information Services in a rural community using as a case study the community of Ewatto in Esan South East Local Government Area of Edo State in Nigeria

Methods – Questionnaires were distributed by hand in each of Ewatto’s eighteen villages.

Results – The survey found that the information needs of Ewatto rural dwellers are in the areas of health, occupation, politics, as well as family and education. Their major sources of information include town criers, oral information from neighbours and newspapers. The major challenges hindering information availability include absence of libraries and information service centres, lack of internet connectivity and poor attitude of rural extension workers.

Conclusion – For any nation to develop maximally, rural communities must be provided with adequate, relevant, and up-to-date information, the authors recommend the establishment of a library and information centre in Ewatto.
Summon, EBSCO Discovery Service, and Google Scholar: A Comparison of Search Performance Using User Queries
Authors: Ciccone Karen , Vickery John
Published: February 2016

Abstract

Objectives - To evaluate and compare the results produced by Summon and EBSCO Discovery

Service (EDS) for the types of searches typically performed by library users at North Carolina State University. Also, to compare the performance of these products to Google Scholar for the same types of searches.

Methods - A study was conducted to compare the search performance of two web-scale discovery services: ProQuest’s Summon and EBSCO Discovery Service (EDS). The performance of these services was also compared to Google Scholar. A sample of 183 actual user searches, randomly selected from the NCSU Libraries’ 2013 Summon search logs, was used for the study. For each query, searches were performed in Summon, EDS, and Google Scholar. The results of known-item searches were compared for retrieval of the known item, and the top ten results of topical searches were compared for the number of relevant results.

Results - There was no significant difference in the results between Summon and EDS for either known-item or topical searches. There was also no significant difference between the performance of the two discovery services and Google Scholar for known-item searches. However, Google Scholar outperformed both discovery services for topical searches.

Conclusions - There was no significant difference in the relevance of search results between Summon and EDS. Thus, any decision to purchase one of those products over the other should be based upon other considerations (e.g., technical issues, cost, customer service, or user interface).
Streamlining Workflows in the Now: Using Evidence to Select a DVD Vendor for the University of Alberta Libraries
Authors: Thorlakson Jessica , Koufogiannakis Denise , Marshall Sharon
Published: February 2016

No abstract.
Bringing in the Experts: Library Research Guide Usability Testing in a Computer Science Class
Authors: Cobus-Kuo Laura , Gilmour Ron , Dickson Paul
Published: February 2016

Objective – We sought to develop best practices for creating online research guides in an academic library.

Methods – We performed usability tests of particular library research guides in order to determine how to improve them. Students in a Human-Computer Interaction (HCI) class (n=20) participated in the studies both as subjects of the tests and as evaluators of the results. The students were each interviewed and then asked to review the interviews recorded of four other classmates. Based on their own experience with the guides and their viewing of their classmates using the guides, the students worked with librarians to develop best practices.

Results – Students were generally unfamiliar with the library's research guides prior to the study. They identified bibliographic databases as the most important links on the guides and felt that these should be prominently placed. Opinions about many specific features (e.g., images, length of guide, annotations) varied widely, but students felt strongly that there should be some organizational consistency among the guides.

Conclusions – The importance that students placed on consistency led the library to adopt guidelines dictating the inclusion of a table of contents and short list of major databases at the top of each guide, as well as uniform placement of certain other elements.
The Librarian as Practitioner/Researcher: A Discussion
Authors: Horowitz Lisa R. , Martin Jason
Published: February 2016

No abstract.
C-EBLIP Fall Symposium: Librarians as Researchers – Call for Proposals
Authors: Kloda Lorie
Published: February 2016

No abstract.
Research Methods: Action Research
Authors: Wilson Virginia
Published: February 2016

No abstract.
Research Methods: Scoping Studies
Authors: Wilson Virginia
Published: February 2016

No abstract.
Varied Search Protocols Lead to Clinically Relevant Results
Authors: Brown Marcy L.
Published: February 2016

A review of:

Patel, Manesh R., Connie M. Schardt, Linda L. Sanders, and Sheri A. Keitz. “Randomized Trial for Answers to Clinical Questions: Evaluating a Pre-Appraised Versus a MEDLINE Search Protocol.” Journal of the Medical Library Association 94.4 (2006): 382-6.

Objective – To determine the success rate of electronic resources for answering clinical questions by comparing speed, validity, and applicability of two different protocols for searching the medical literature.

Design – Randomized trial with results judged by blinded panel.

Setting – Duke University Medical Center in Durham, North Carolina, United States of America.

Subjects – Thirty-two 2nd and 3rd year internal medicine residents on an eight-week general medicine rotation at the Duke University Medical Center.

Methods – Two search protocols were developed:

Protocol A: Participants searched MEDLINE first, and then searched pre-appraised resources if needed.

Protocol B: Participants searched pre-appraised resources first, which included UpToDate, ACP Journal Club, Cochrane Database of Systematic Reviews, and DARE. The residents then searched MEDLINE if an answer could not be found in the initial group of pre-appraised resources.

Residents were randomised by computer-assisted block order into four blocks of eight residents each. Two blocks were assigned to Protocol A, and two to Protocol B. Each day, residents developed at least one clinical question related to caring for patients. The questions were transcribed onto pocket-sized cards, with the answer sought later using the assigned protocol. If answers weren’t found using either protocol, searches were permitted in other available resources.

When an article that answered a question was found, the resident recorded basic information about the question and the answer as well as the time required to find the answer (less than five minutes; between five and ten minutes; or more than ten minutes). Residents were to select answers that were “methodologically sound and clinically important” (384). Ten faculty members formally trained in evidence-based medicine (EBM) reviewed a subset of therapy-related questions and answers. The reviewers, who were blinded to the search protocols, judged the applicability and internal validity of the answers.

Results – In total, 120 questions were searched using protocol A and 133 using protocol B; 104 answers were found by the protocol A group and 117 by the protocol B group. In protocol A, 97 answers were found in MEDLINE (80.8%) and six answers were found in pre-appraised resources (5.0%). In protocol B, 85 answers were found in pre-appraised resources (64.6%) and 31 were found in MEDLINE (23.3%). UpToDate was the major resource for answers in protocol B.

A statistically greater number of answers were found in less than five minutes in protocol B (p
A Managerial Perspective Of Employee Drug Testing In The American Workplace
Authors: Knights Ronald M.
Published: February 2016

The methods of dealing with the use or detection of illicit drugs in the American workplace warrants serious concerns regarding the role that should be undertaken by management regarding this issue. There are a number of approaches which may be utilized, however, it is important for management to take the most appropriate actions necessary to address this concern. The success and visibility of their organization may depend on it.
Listening: Can Ability Be Improved?
Authors: Cost Doris L. , Bishop Marcia H.
Published: February 2016

Listening is one of the most important communication skills that an organizational member can possess, but it is repeatedly identified as a weakness in employees. The authors determined that the listening abilities of 598 students who took a listening course in a nontraditional college improved significantly with no significant difference between the abilities of males and females. Therefore, students who complete a listening course could become more efficient and effective employees.
Assessing The Long-Term Impact Of Hostile Takeovers
Authors: Hawk Keith , Chittipeddi Kumar
Published: February 2016

This paper has attempted to review the hostile takeover phenomenon by casting the arguments for and against such takeovers in an objective framework. The paper also relies on empirical data on the long term impact of hostile takeovers gathered from firms that were taken over successfully. The authors have concluded that the hostile takeover phenomenon is minuscule in terms of the larger merger and acquisitions activity, and that it has beneficial consequences even though the loss of jobs is inevitably painful.
A Test Of Purchasing Power Parity (PPP) Theory And The International Fisher Effect: A Case Of The U.S. Dollar And The Japanese Yen
Authors: Kulkarni Kishore G.
Published: February 2016

The present paper discusses the theories of Purchasing Power Parity (PPP) and the International Fisher Effect dating back to the early years of the twentieth century, and tests their evidence for the recent time period data for the U.S. dollar Yen exchange rate. The results show that both these theories provide a satisfactory explanation of the behavior of exchange rates. One of the main reasons why these theories lost their explanatory power in recent years was the inflexibility of exchange rates in the Bretton Woods System. However, as the exchange rates became flexible again in recent years, the theories have become more applicable. It is further observed that the quarterly data are more relevant for these theories than the monthly data.
Shiftwork: Factors Impacting Workers Biological And Family Well-Being
Authors: Tippins Mark , Stroh Linda
Published: February 2016

This paper examines shiftwork and the impact on workers biological and family well-being. The study reviews the literature and synthesizes current findings resulting in suggestions for the human resource planning function. The paper suggests that shiftwork, when not managed properly, can result in pool judgement and lost dollars for the organization. The study also notes that shiftwork can contribute to the breakdown of the family unit. Shiftwork imposes harsh demands on even the most close kit families, forcing shiftworkers to work on a time schedule out of sync with the rest of society. The study examines the impact of shiftwork on dual careers and children. The study encourages human resource planning personnel to be creating in handling shiftwork in the 1990s.
Firm Size Profiles And Regional Volatility: Is There A Connection:
Authors: Gilmore J. Barry , Dean Robert , Wright Peter
Published: February 2016

In recent years increasing attention has been focused on the role smaller firms play in the economy. This paper examines the relationship between a regions manufacturing firm size distribution and regional economic volatility. The study findings suggest there is a relationship between the size profile of a regions manufacturing firms and that regions sensitivity to changes in the nation economy. It was also found that fewer and fewer firms of a given size were required before a region became economically sensitive to national economic cycles.
Identifying Determinants Of Stock Type Choice Of The Mature Consumer
Authors: Lumpkin James R. , Burnett John J.
Published: February 2016

The mature consumer represents a market segment of great potential. Past research on their patronage behavior focused on the choice among competing retailers of the same type. The research reported here assesses the criteria they employ to make store type choice decisions across different types of retailers for wearing apparel. The findings indicate mature consumers utilize very different criteria when shopping at specialty, department; discount, and in-home for apparel and could not be segmented on age which calls into question previous research which arbitrarily segmented on age.
Sales Managers Perceptions Of The Appropriate Response To Unethical Sales Force Behavior
Authors: DeConinck James B. , Thistlethwaite Paul C.
Published: February 2016

This study reports the results of supervisory reactions of a group of sales managers to unethical sales behavior. The subjects evaluated the behavior of the salesperson in two scenarios. The performance of the salesperson and the consequences of the salespersons actions were significant predictors of supervisory reaction. Harsher discipline was used for poor performers and when the consequences of the unethical behavior were not severe.
What Accounting Students Consider Important In The Job Selection Process
Authors: Bundy Paul , Norris Daniel
Published: February 2016

The purpose of this study is to determine what factors accounting students consider important in the selection of their first job. These preferences are identified and analyzed with respect to individual characteristics such as gender, age, career aspirations, and work experiences. In addition, the effects of the job interviewing process on students perceptions of the relative importance of the various job attributes is examined.
Time And Quality: Twin Keys To Customer Service Satisfaction
Authors: Roslow Sydney , Nicholls J. A. F. , Tsalikis John
Published: February 2016

Customers expect satisfaction when employing a service. We have explored the applicability of two elements of service satisfaction: time and quality. The time element utilized two measures: consumption time and waiting time. The five elements of quality we utilized were: courtesy, attentiveness, ability, accuracy, professionalism. We found that the time factor was somewhat more significant than the quality factor in determining consumers satisfaction in the service experience situation and in the service accomplishment. Although this study was based on banking services the time and quality dimensions are generally present in all service industries.
Significance Of Usefulness: A Congruency Model Of Relevant Research Criteria
Authors: Rudolph Holly R. , Peluchette Joy V.
Published: February 2016

In an effort to enhance the relationship between the practitioners research needs and the researchers response to these needs, this paper proposes a congruency model of relevant research criteria utilizing Thomas and Tymons (1982) five components of research relevance. The model poses a series of questions that can be raised by each party as research is conducted, thereby increasing the practical relevance of academic research. Discussion is also extended to how research relevance relates to the scientific research process.
The Relationship Between Leader Power Base And Influence: The Moderating Role Of Trust
Authors: Frost Taggart F. , Moussavi Farzad
Published: February 2016

One of the most significant factors influencing the quality of leader-member relations and leader effectiveness is trust. The purpose of this study is to examine the moderating role of trust between a leaders power base and their ability to influence their subordinates. The sample consisted of 99 participants in which they responded to a questionnaire that measured 1) the leaders power base (legitimate, coercive, reward, expert, referent, and information) according to French and Ravens (1959) research, 2) the leaders level of influence, and 3) the leader-member level of trust. The results indicate that all bases on power have significant correlations with the trust variable. The trust-influence relationship and the power influence relationship all showed a significant and positive correlation. The results also indicate that the trust variable significantly affects the influence-power base relationships.
The Impact Of Gender And Dress On Choice Of CPAs
Authors: Chawla Sudhir K. , Khan Zafar U. , Cornell David W.
Published: February 2016

The study investigated the impact of client gender, CPA gender, and CPA dress on the likelihood of hiring a CPA for professional services. Subjects perceptions of CPAs in regard to nine variables, such as expertise, credibility, and professionalism, were collected and analyzed. The results indicate that perceptions of friendliness were significantly affected by both client and CPA gender, while professionalism was significantly affected by the dress. Moreover, interactions of the three main effects were significant.
The Enduring Controversy Over Pension Accounting: Are There Current Measures Of Pension Assets And Liabilities Misleading?
Authors: Carpenter Brian W. , Mahoney Danial P.
Published: February 2016

The accounting profession has long attempted to improve the disclosure of pension information. However, even the most recent pension disclosure standard is criticized as being deficient. The purpose of this article is to: 1) briefly explain the current reporting standard, 2) note how the standard may tend to understate pension liability and expense, and 3) illustrate one of the most controversial aspects of the standard, which allows certain obligations to be reported as both a liability and an asset.
Consumers Shopping Effort And Evaluation Of Store Image Attributes: The Roles Of Purchasing Involvement And Recreational Shopping Interest
Authors: Ohanian Roobina , Tashchian Armen
Published: February 2016

Purchasing involvement and recreational shopping are two consumer characteristics associated with active shopping and information-seeking. This study examines how these characteristics influence consumers shopping effort and consumers importance ratings of department store attributes. Significant differences are found among highly involved consumers, minimally involved, consumers, and recreational shoppers and between groups of consumers classified on the basis of these two characteristics. Public policy and research implications are discussed.
Dividend Decapitalization And Financial Performance Signals
Authors: Officer Dennis T. , Shelor Roger M.
Published: February 2016

This study examines the stock price response to dividend announcements which include a return of capital to owners. The continuation of an amount previously distributed exclusively from earnings is effectively a dividend reduction. Dividend cuts have been shown to provide an unfavorable signal to investors. Empirical results indicate that the market does not infer unfavorable subsequent financial performance signals from decapitalization dividends.
Round-Off Bias In Earnings-Per-Share Calculations
Authors: Craig Thomas R.
Published: February 2016

Using data available on Standard and Poors Compustat Data Files, this study provides overwhelming evidence that managers of public corporations bias the round-off of EPS calculations. In addition, the study reports that the incidence of EPS round-ups is associated with factors affecting differences in the value of EPS round-ups to managers, e.g., differences in Price-Earnings ratios, differences in absolute EPS levels, and whether a profit or loss is reported.
Management Buyouts: Boon Or Bane?
Authors: Abbott Ashok , Johnson Dana J.
Published: February 2016

In the present research a theoretical model of corporate divestitures is developed in which the wealth effects for divesting firms shareholders is examined for the case in which the acquirer is an incumbent management team and for the case when the acquirer is an outside buyer. Using an asymmetric information framework in which management enjoys specific utility from continued control of the operations, the model demonstrates that shareholders of the divesting firm should earn higher expected returns when the unit is sold to an incumbent management team rather than to an outside buyer. The subsequent empirical analysis reveals that this is in fact the case. While the announcement day ARs are statistically significant and positive for divestitures to both incumbent management teams and outside buyers, they are significantly larger when the buyer of the unit is the former. A similar and stronger results are observed for the 6 day period (t=-5 through 0) CARs. The policy implications of the theoretical model and empirical results reported above is that the divesting firms shareholders are not harmed, but receive higher returns when the units are purchased by an incumbent management team. Moreover, legislation to prevent or deter MBOs is not in the best interest of shareholders.
Leverage Buyouts: A Comparison of OTC With Exchange Listed Companies
Authors: Ainina M. Fall , Mohan Nancy , Bacon Peter W.
Published: February 2016

This paper studies alternative segments of the LBO market for the period 1980-1988. The sample, segmented by trading location and by size and year of the buyout offer, consists of 442 announcements: 161 over-the-counter (OTC) firms and 281 exchange listed firms. On average, the prediction errors for the entire sample for a -1, +1 window is 14.37 percent. Additionally, we find significant prediction errors for both OTC and exchanged listed firms. However, there are significant difference between the returns earned by shareholders of OTC vs. exchanged listed companies and these differences vary by year.
Independent Auditor Switching And Changes In Corporate Bond Ratings
Authors: Fisher Steven A. , Fisher Dorothy M.
Published: February 2016

The creditability that independent audits add to financial reporting is undermined when clients change their independent auditors. Although the subject of numerous research studies there is a lack of definitive evidence concerning client motivation for switching independent auditors. This effort opens a new avenue of study and investigates the possible relationship between independent auditor switching and changes in corporate bond ratings. The findings suggest that clients are likely to experience decreasing bond ratings prior to and subsequent to switching independent auditors.
Accounting Rates Of Return As Proxies For The Economic Rate Of Return: An Empirical Investigation
Authors: Elmendorf Richard G.
Published: February 2016

Accounting rates of return have been criticized by theoretical researchers as biased estimates of the economic rate of return. If true, results of past industrial organization research utilizing accounting measures of profitability are called into question. Using Tobins q to proxy for the economic rate of return, this study empirically investigates whether accounting rates of return are biased proxies for the economic rate of return. The empirical results support the findings of theoretical research.
Accounts Receivable Confirmation Usage And Effectiveness: Perceptions Of Practicing CPAs
Authors: Armitage Jack L.
Published: February 2016

This paper reports the results of a questionnaire survey of practicing auditors regarding their assessment of the competence and effectiveness of the accounts receivable confirmation auditing procedure. The respondents indicated they regularly use positive and negative confirmations in practice, and they rated the evidence provided by negative confirmations as significantly lower than for positives. Also, the respondents perceived the detection rate for positive and negative confirmations to be a 20 to 40 percentage points higher than rates reported form empirical research. Thus, auditors may be over-estimating the effectiveness of this auditing procedure and facing higher levels of audit risk than they anticipate.
The Power Gap: Is Sharing Or Accumulating Power The Answer?
Authors: Rudolph Holly R. , Peluchette Joy V.
Published: February 2016

As organizations become more complex, executives and managers are often face3d with a gap between the amount of power necessary to complete tasks or make decisions and that granted by their positions. Combined with a sense of powerlessness among subordinates in many large organizations, executives are confronted with a dilemma of effectively responding to the power gap. This paper examines antecedents and consequences of two possible responses to this growing gap in organizational power and offers guidance on making the appropriate response.
Definition And Content Of Persuasion In Accounting
Authors: Bayou Mohamed E. , Panitz Eric
Published: February 2016

Accounting has often been described as a language and as an information system. Language instigates thought processes that may predispose participants in communication activities to a given mode of perception and behavior. Persuasion is a communication strategy designed to satisfy the needs of the parties involved. Hence, a clear understanding of the nature and role of persuasion in accounting is essential to academic and professional accountants. In this report a definition of persuasion in accounting is developed followed by a discussion of persuasion process, content and source. Factor analysis of CPAs evaluation of several persuasion content variables reveals six factors underlying persuasion content. These are authoritative sources (tax regulations; accounting standards authorities; CPAs) and characteristics (qualitative; presentation; and novelty) of accounting information.
Signalling, Insider Trading, And Post-Offering Performance: The Case Of Initial Public Offerings
Authors: Eyssell Thomas H. , Kummer Donald R.
Published: February 2016

Previous IPO studies have concluded that, on average, (1) the shares of firms going public are underpriced at the time of the offering, (2) prices adjust rapidly in the aftermarket, and (3) IPOs are generally poor performers over the longer-term. This study reevaluates the IPO pricing phenomenon utilizing more recent data and empirically tests the signaling models of Leland and Pyle (1977) and Gale and Stiglitz (1989), which imply that both first-day and aftermarket returns may be related to insiders transactions. Our results suggest that initial returns are inversely related to the proportion of the offering representing insiders share and that corporate insiders are, on average, net sellers in the year subsequent to the initial public offering. We also find that the greatest volume of post-offering insider sales occurs in those firms in which insiders are sold shares at the offering.
The Nature Of Demand For Companion Pet Health Care
Authors: Daneshvary Nasser , Schwer R. Keith
Published: February 2016

More than 49 percent of American households own companion animals and spend nearly five billion dollars annually for veterinary care. This paper examines the demand for cat and dog health care. The estimated price and income elasticities for overall demand are -0.12 and +0.80, respectively. However, cat owners show more sensitivity to both price and income than do dog owners. In addition, these sensitivities vary with the location and the practice composition of veterinarian firms.
Risk, Return, And Diversification Of Specialty Mutual Funds
Authors: Howe Thomas S. , Pope Ralph A.
Published: February 2016

This study examines the risk, return, and diversification of specialty mutual funds compared to traditional mutual funds. Until recently, lack of data has precluded examination of the performance of a number of categories of specialty funds. Over the period studied, specialty funds as a whole appeared to earn returns comparable to those of traditional equity mutual funds. On the other hand, most categories of specialty funds were found to have greater total risk and retain significantly more unsystematic risk than traditional equity mutual funds.
Measurement Of A Financial Model Of The Firm: A Field Study
Authors: Wild John J.
Published: February 2016

A financial model of the firm is a useful tool for corporate management in formulating and executing strategic company operations and in understanding past managerial actions. Yet, while financial models have evolved to simultaneously-determined systems which portray the myriad of interdependencies among accounting variables, measurement of their parameters typically relies on simple parsimonious techniques which are theoretically inferior. Accurate measurement of the parameters is important for reliable application of the mode3l, including what if analyses, managerial planning exercises, and production of pro forma reports. This article reports on a field study of the implications associated with using the commonly-employed ordinary least squares technique of parameter measurement for a financial model of the firm. The results show that parameter measurement using this simple estimation method are significantly different from those obtained from a theoretically superior technique. Decomposition of the measurement differences demonstrates an association with characteristics of both the firm and its environment; moreover, the differences are shown to be primarily attributed to the earnings-based relations of the model.
The Implications Of Granting Backdated Options
Authors: Owers James E.
Published: February 2016

Option backdating has recently been receiving extensive attention.  The remarkable pattern of stock prices systematically declining before and increasing after the granting of options has been documented in research papers for approximately a decade but only recently have firms been facing charges of improper procedures associated with this pattern.  One associated issue remaining to be investigated is what the implications are for shareholders of affected firms.  This paper addresses that issue.  It finds that there are marked negative implications for stockholders.  On average, when investigations into backdating are announced firms lose approximately 11% of their market value.  This translates into an average decline of more than half a billion dollars in market capitalization in the month leading up to the formal announcement of an investigation.
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009
Authors: Giacomino Don E. , Akers Michael D.
Published: February 2016

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 much higher pension expenses.   We expect that the combination of goodwill impairments and increased pension expense will have significant effects on both the amount and the quality of earnings for 2008 and, possibly, 2009.
A Review On Some Alternative Specifications Of The Logit Model
Authors: Hossain Md. Zakir
Published: February 2016

The logit model, perhaps the simplest and the best possible probabilistic choice model in the discrete choice modeling literature. As a matter of fact, it has been extensively used in many statistical and economic applications. Unfortunately, a very unattractive property of this model in its multinomial situation is independence of irrelevant alternative (IIA) property. Due to such limitation, a number of alternative possible specifications have been proposed in the literature. This paper investigates some of the important alternative specifications of the logit model along with their merits, demerits, estimation techniques, testing procedures and attempts to advocate about the superiority of the existing specifications for the users. Interestingly, we found no such absolutely superior model to be used as an alternative to the logit model. However, generalized extreme value (GEV) model and multinomial probit model have been found to be very promising and much better than other models.
Economic Uncertainty And The Role Of Organizational Development
Authors: Carrigan Martin D.
Published: February 2016

The US Economy has entered an era of economic uncertainty.  Stock markets are down. Unemployment is up.  This paper examines the effect of economic uncertainty on organizational behavior.
REIVENÇÕES DE SI: acervos pessoais e o uso de escritas ordinárias como fontes para produção histórica
Authors: Vieira Letícia
Published: February 2016

“Viver e Escrever: cadernos de escritas ordinárias de um professor catarinense (Sec XX)”, livro de autoria de Maria Teresa Santos Cunha e Flávia de Freitas Souza, configura-se como escrito de base por trazer à cena estudos acerca dos cadernos e colocar em pauta a questão das escritas ordinárias enquanto testemunhos de construções de si. Tomando por objeto de estudo parte do acervo pessoal do intelectual catarinense Victor Márcio Konder, e destinando atenção à descrição do processo de restauro, organização e salvaguarda do material componente desta parcela do acervo - especificamente um conjunto de quarenta e cinco cadernos manuscritos produzidos pelo professor entre as décadas de 1960 e 1980 -, a obra convida-nos ao debate acerca do uso de cadernos enquanto fonte para produção histórica, levando-nos a atentar à estes documentos, “portadores de ressonâncias”, e aos rastros que habitam cada espaço destes enquanto suportes de escrita.
Is There a Genetic Predisposition to Frozen Shoulder?
Authors: Prodromidis Apostolos D. , Charalambous Charalambos P.
Published: February 2016

Background:

Frozen shoulder is a common disorder that leads to substantial functional loss for patients by impairing activities of daily living. It also adversely affects patients and society by impairing the ability to work. Its pathogenesis is not fully understood. The aim of the present study was to perform a systematic review and meta-analysis to assess the evidence suggesting a genetic link to frozen shoulder.

Methods:

A literature search of MEDLINE, EMBASE, and CINAHL databases using relevant keywords revealed 5506 studies. After appropriate screening of titles, abstracts, and full studies, seven studies were analyzed.

Results:

Three studies investigated rates of frozen shoulder among relatives. One study (n = 1828 twin pairs) showed an 11.6% prevalence in twin pairs and demonstrated a heritability of 42% for frozen shoulder after adjusting for age. A second study (n = 273) showed that 20% of patients with frozen shoulder had a positive family history involving a first-degree relative. The relative risk of frozen shoulder was 4:1 when all patients with frozen shoulder were compared with a control population. A third study (n = 87) showed that 29% of patients with frozen shoulder had a first-degree relative with frozen shoulder. Two studies evaluated racial predilection for frozen shoulder. One study (n = 50) reported a substantially higher number of white patients (76%) with frozen shoulder than black patients (24%). A second study (n = 87) showed that being born or having parents or grandparents born in the British Isles were risk factors for frozen shoulder. Four immunological studies investigated human leukocyte antigen (HLA)-B27 as a risk factor for frozen shoulder. Meta-analysis of two of these studies with clearly defined controls showed significantly higher rates of HLA-B27 positivity in patients with frozen shoulder as compared with controls (p < 0.001).

Conclusion:

The limited evidence points toward a genetic link to frozen shoulder. We used family history and racial predilection as markers for genetic association, both of which indicated the presence of a genetic predisposition to frozen shoulder. However, as there is a lack of unbiased genetic approaches, there is an opportunity for genome-wide association studies to address definitively the molecular genetics of frozen shoulder. Such studies may eventually lead to a better understanding of the pathogenesis of frozen shoulder and the development of novel therapeutic interventions.

Level of Evidence:

Prognostic Level IV. See Instructions for Authors for a complete description of levels of evidence.
Multifunctional Stimulation of Gas Wells Operating in Gas Cap over a Depleted Oil Reservoir
Authors: Lakatos I. , Lakatos-Szabo G. , Szentes G. , Bodi T. , Vago T. , Karaffa Zs.
Published: February 2016

The primary aim of the research project was to develop an efficient technology to control excessive water production in gas wells. As a novelty, water sensitive petroleum-based solutions were developed, which spontaneously form extremely high viscosity barrier under reservoir condition when contacting with water. The beneficial effects of induced phase inversion of metastable systems on restriction on water flow were already detailed in previous papers and later the technology was deemed matured and necessary to test under field conditions. Two phases and the still running field pilots were accomplished in one of the gas capped oil reservoirs of the largest stacked hydrocarbon field Algyő, Hungary. The target gas wells were operating in the gas cap over the oil layer depleted by double-sided water injection. Until now, six active wells were treated with the self-conforming microemulsions including two repeated cases.

Analyzing the production history of wells, the detrimental (>50 m3/d, sometimes much higher than 100 m3/d) water production was the primary factor selecting the target wells to be treated. Usually, 40–100 m3 microemulsion was injected into the wells after drying the vicinity of wells by water-miscible organic solvent and N2 injection. The post-injected inert gas also served to create deep penetration of the treating solution in the reservoir. The jobs were completed within 1–2 days, and after 2–3 weeks of shut-in period, the gas production was restarted. Evaluating the field results, it was concluded that the treatments prove a multifunctional mechanism. The water production in some wells dropped significantly (from 120 m3/d to 40–30 m3/d in one well); meanwhile the gas production remained unchained. In one well, the water production remained unchained, however, the gas production tripled. Surprisingly, all treated wells, never producing liquid hydrocarbons in the earlier period, started to produce substantial amount of oil (oil cut between 10% and 75% oil in net fluid rate). These positive results can be attributed to three different reasons: effective barrier formation against water influx, reducing skin factor caused by formation damage, and opening new flow paths from entrapped oil bodies existing below the gas cap. Thus, the treatment technology was qualified as a "multifunctional well stimulation" in contrast to the original term of "water shutoff" method. Based on the encouraging field results the technology became one of the strategic projects of the company in the coming years until 2020.
Horizontal Well Accuracy and its Effect on Infill Drilling in the Winter Area
Authors: Cameron Bill , Baldwin Chris , Miller Karl , Becker Lane
Published: February 2016

The Winter pool in Saskatchewan has been developed using horizontal wells 800 to 1400 meters long at 75 meter nominal spacing. The horizontal sections are located near the top of the reservoir to maximize the area swept by the coning behavior of the bottom water. Section 31-42-25 W3M is now being infill drilled to 37.5 meter spacing in an attempt to increase reservoir drainage. The heels of the infill wells are being placed between the toes of the original wells to avoid expected greater oil depletion and water coning at the heels of the original wells.

Several initial infill wells encountered lost circulation and/or magnetic interference from offsetting original wells, indicating the locations of the original wells obtained from MWD data were not accurate. For subsequent infill wells gyros were run in the original offsetting wells to verify trajectories. The gyro-based well locations disagreed with the MWD-based well locations. This prompted an examination of existing drilling, Gyro, MWD, and magnetic North positioning data and technology.

This paper will discuss the theoretical and practical aspects of (1) establishing the locations of existing horizontal wells, and (2) placing infill horizontal wells in optimum locations between the existing wells in the Winter pool.
Dependence of Some Sagd Operations Characteristics on Steam Zone Pressure
Authors: Thimm H. F.
Published: February 2016

A number of operations characteristics of Steam Assisted Gravity Drainage (SAGD) projects, such as production rates of hydrogen sulphide and carbon dioxide, silica dissolution, and scale production are strong functions of steam zone pressure.

The present paper explores the pressure dependence of acid gas (CO2 and H2S) production, acid gas quality, and the associated potential for the need to recover sulphur in commercial SAGD projects. Further aspects explored are silica production, carbonate scaling, and the formation of unusual scales in SAGD facilities, as a function of steam zone pressure.