bluuebunny/crossref_metadata_2025 huggingface dataset:
Opportunistic Pressure Data Gathering Campaign During Production Shut Down—Added Insight Into the Water Flood Response and Pressure Connectivity in a Highly Heterogeneous Clastic Reservoir in North Kuwait
Authors: Baroon Bodoor , Chetri H. B. , AL-Anzi Ealian
Published: March 2009

Upper Burgan is a sandstone reservoir in North Kuwait, which is a depletion drive reservoir predominantly, with a very weak aquifer support. The reservoir has cumulatively produced about 7% of oil in place since its discovery. Almost 90% of production in the historical past came from the crestal area leading to a rapid decline in reservoir pressure. The initial reservoir pressure was about 3800 psia and it is continuously declining to bubble point pressure. Recently water flood has been initiated at three of the injectors in the crestal area to reverse the trend of pressure decline.

Pressure monitoring is the key for the monitoring heterogeneous Upper Burgan reservoir, currently under water flood. This has been achieved in three ways during past 5 years: Time lapse SBHP monitoring; isochronal full field pressure surveys during reservoir shutdown and PBU/PFO /RFT/ data integration with PLT & Production tests. Extensive data gathering has enabled the team to enhance the water flood response. Additionally, smart maps using OFM have also been created as tracking tools.

The pressure monitoring & analysis has helped in effective water flood management as well as sustaining the production rates for this challenging heterogeneous reservoir. Also, the extensive data acquired and analyzed has added value to the comprehensive channel description, reservoir continuity and simulation model update for this reservoir.

The objective of the paper is to share the approach adopted by us and experiences gained during last 5 years of water flood monitoring in North Kuwait.
Reservoir Re-Appraisal Through Multi Model Analysis of Pressure Transient Test in Horizontal Well in Giant Carbonate Reservoir
Authors: Alrefai Sayed Abdulrahman
Published: March 2009

Reservoir characterization through reservoir re-appraisal in a flank area of Mauddud giant carbonate reservoir has opened a new area for reservoir development. Reservoir re-appraisal of this reservoir, which is located in Sabiriyah field of north Kuwait, was mainly approached through lengthy pressure build up in a producing horizontal well. SA-0XX is the horizontal well which has been tested and analyzed the undeveloped pattern of the water flooding plan. This well is an important Mauddud reservoir well since it is located in the far most Northern pattern of SA-0YY injector. The performance of SA-0XX and the nearby well, SA-0ZZ, (which were flowing recently on continues basis due to submersible pumps ESP installation) have been very encouraging.

The pressure build up analysis (PBU) of SA-0XX (before ESP installation) has been analyzed. The test was interpreted with three deferent models. Since the well is located between two faults, the main variable of the three models was the effect of these faults. According of the geological and reservoir information, these faults are conductive but the test's match showed that the faults are sealing or infinite. The match of the test was obtained with horizontal well with homogeneous model and infinite boundary. Also it can be concluded that the flow is not reaching the fault because of the boundary effect showed in the interpretations.
Evaluation of New Stimulation Technique to Improve Well Productivity in a Long, Open-Hole Horizontal Section: Case Study
Authors: Franco C. A. , Solares J. R. , Al-Marri H. M. , Garzon F. O. , Asiri K. S. , Saeed H. A. , Omairi W. M. , Izquierdo G. A.
Published: March 2009

Saudi Aramco has significantly increased the number of horizontal gas producers over the past five years in an attempt to maximize well productivity through maximum reservoir contact while reducing the need for hydraulic fracturing stimulation, commonly required in most vertical producers. Although the majority of horizontal producers have met expectations, a good number of them have underperformed showing lower initial gas rates and higher decline rates than anticipated. The unexpected poor performance in most wells has been attributed to induced formation damage during drilling operations, the highly heterogeneous nature of the reservoir resulting in low porosity and permeability in different areas of the field, destabilization and precipitation of mineral and organic scales in the tubulars and formation, and condensate banking effects.

The overwhelming majority of horizontal producers are completed open-hole, which significantly limits stimulation options once the wells have been completed and put in production. Moreover, high pressure and temperature conditions make accessibility of the horizontal section very difficult, and the chance for achieving successful stimulation of the entire horizontal section relatively low. Conventional stimulation treatments involving coiled tubing (CT) acid washes and bullheaded hydraulic fracture treatments have been attempted over the years but results have been mostly unsuccessful or relatively modest.

This paper details a case history of a new approach combining different techniques, which was successfully used to stimulate a long open-hole horizontal section in an underperforming gas producer. A hydraulic fracture treatment using hydrajetting technology, that provided the ability to achieve deep penetration into the targeted zone, resulting in effective treatment fluids diversion, was successfully pumped. A detailed analysis to ascertain the effectiveness of the procedure was conducted, the results of which are discussed in this paper.
A Novel Thermal Technology of Formation Treatment Involves Bi-Wellhead Horizontal Wells
Authors: Ibatullin R. R. , Ibragimov N. G. , Khisamov R. S. , Zaripov A. T. , Amerkhanov M. I.
Published: March 2009

The Republic of Tatarstan possesses significant reserves of heavy oil and bitumen (more than 1.4 bln. tons), major portion of which are found in the Ufimian and Kazanian stages of Permian age. About 450 deposits have been discovered at rather shallow depths, 50 - 250 m subsurface.

The first pilot project on heavy oil production through vertical wells dates back to 1970-ies. A number of thermal methods were tested including in-situ combustion, cyclic steam stimulation and gas-steam mixture injection. However, all these methods demonstrated their insufficiency.

In 2006, a new pilot project was launched. This is a modified technology of steam stimulation through a pair of U-shaped horizontal wells.

To date, three pairs of U-shaped horizontal wells have been drilled with the lengths of horizontal wellbores from 200 to 400 m. The wells were spudded vertically with a vertical drilling rig, hitting the surface at an angle, having thus two wellheads, vertical and slanted. The wells were completed from the surface: the casing with the sand screen was pulled from the slanted wellhead for the entire length of the wellbore. Two parallel horizontal wells were drilled through the producing formation, one above the other, at a vertical distance of 5 m.

The bi-wellhead design contributed significantly to production increase. Based on modeling with STARS package, various operating practices have been proposed. The flow management was achieved through change of the produced fluid and injected steam volumes, as well as change of steam injection and pump setting points. All these made it possible to form steam chamber uniformly, avoid steam breakthrough, and increase oil production with minimum steam-bitumen ratio. The average production rate of the experimental horizontal wells is ten times higher than that of the offset vertical wells. Current steam-bitumen ratio makes 3.5 t/t.
Fast and Efficient Sensitivity Calculation Using Adjoint Method for 3 Phase Field-Scale History Matching
Authors: Azmy Ramez , Daoud Ahmed M. , Fattah Khaled A. , Sayyouh M. H.
Published: March 2009

Adjoint method-based sensitivity for field-scale history matching with large number of parameters suffers from several limitations. First, the CPU time depends on the data points which are large for any brown fields of long history; second, it requires large memory to save the gridblock pressure and saturation per each time step used in the forward model. Third, it is computationally expensive as it requires solving the Adjoint system of equations backward in time per each forward time step which is usually of high magnitude in case of field scale applications of long history. Lastly, the solver used for solving the Adjoint system of equations needs to be efficient for large-scale applications.

We propose an efficient and fast approach for sensitivity calculation based on the Adjoint method to overcome much of the current limitations. First, we use a commercial finite difference simulator, ECLIPSE, as a forward model, which is general and can account for complex physical behavior that dominates most field applications. Second, the production data misfit is represented by a single generalized travel time misfit per well, thus effectively reducing the number of data points into one per well. Third, we solve the Adjoint system of equations backward in time in larger time step that is equivalent to the time of severe changes in pressure and saturation due to the changing of well conditions or introducing new infill wells rather than using the forward model time steps. This approach reduces the computational effort and memory allocated for the sensitivity calculation. Fourth, we use an iterative sparse matrix solver, LSQR, for solving the Adjoint system of equations which shows high stability for field-scale applications.

We demonstrate the power and utility of our approach using synthetic and pseudo field examples. The synthetic examples show the robustness and efficiency of our sensitivity calculation approach compared to the perturbation. The pseudo-field example has 10 years of production history with original gas cap and oil-water contact with strong aquifer support. Using well log data, core data, water-cut and gas-oil ratio history from producing wells; we characterize the permeability at each cell, thus demonstrating the feasibility of our approach for field applications.
Geosteering for Maximum Contact in Thin-Layer Well Placement
Authors: Al-Mutari Bander , Jumah Saud , Al-Ajmi Hussain , Ali Arshad , Saleh Khaled M. , Burman Kishore J. R. , Reeves David , Chemali Roland , Al Abri Hakim , Manrique Carlos , Hawkins Donald
Published: March 2009

The drive for rational exploitation of oil and gas resources has raised the bar on the accuracy of well placement. Thinly layered reservoirs represent a particular challenge as the opportunity to exit the reservoir is always present. This challenge is met using a suite of LWD instruments, including azimuthal deep resistivity, together with flexible forward modeling software. A new class of sensors sends to the surface in real time a variety of measurements and images with which to navigate. In the middle of the process is the geoscientist who must digest in real time the flow of information and synthesize it into clear and accurate instructions for the direction of the well.

When it comes to real-time information, the simple rule "More is better!" applies. However, a robust workflow is required to integrate and process the complex stream of data and to convert it immediately into actionable instructions. Because of the limited bandwidth of mud pulse telemetry, downhole data must first be integrated into higher level intelligence. For the wells in this study, resistivity measurements indicating an up or down direction for an approaching boundary were determined to be the most valuable information. In addition, a series of parameters named Geosignals gave early warning of approaching boundaries, allowing for timely and accurate corrections to the well path. A real time deep resistivity image was also sent to the surface to help visualize the geology several feet away from the wellbore.

Of the three wells discussed, the more recently drilled wells brought about significantly longer reservoir contact as geoscientists learned how best to use and interpret the azimuthal data. Similarly, experience gained from drilling problems encountered in earlier wells, coupled with close communications between operator and service provider, resulted in steadily improved drilling performance.
Integrated Reservoir Connectivity Study of Ahmadi Fractured Reservoir in Bahrain Field
Authors: AL-Muftah Ali , Kumar K , Murty C. R. K. , Lemaux Thierry , Ranjan Amit , Dejoussineau Ghislain , Bertrano Charles , Behira Hermann
Published: March 2009

This paper describes how the fracture model for Ahmadi was incorporated into a single and dual porosity simulation model. It highlights the approach and methodology that has been used for understanding the reservoir connectivity and its drive mechanism. In addition, the effect of dual porosity model in improving the initial history match of the reservoir performance and its recovery mechanism has been studied.

The two Ahmadi carbonate reservoirs in Bahrain Field (Aa and Ab) are thin, highly faulted and irregularly-fractured. The complexity of these reservoirs has prevented an efficient recovery with average production of wells to 15 Bopd. This has prompted a detailed integrated study to fully understand the recovery mechanism and to increase the wells' productivity.

A conceptual model has been developed for the reservoir connectivity of Ahmadi reservoirs by integrating static and dynamic data. This comprehensive study that integrates transient welltesting and production data with cores and image logs to map fracture network derived using seismic facies has resulted in improving the understanding of reservoir connectivity and flow mechanism. This was accomplished by building Discrete Fracture Model (DFN) that was tuned and validated using sector local well test models to match KH and pressure responses.

In order to reduce uncertainties in the model, different scenarios were built for different fracture intensity and aperture to derive appropriate parameters to pass to reservoir simulator for full field simulation. DFN model output was used in both single and dual porosity models to obtain production performance of the reservoirs.
Well Test Simulation using Orthogonal Collocation
Authors: AL-Muftah Ali E.
Published: March 2009

Welltesting is a flow of slightly compressible fluids in a porous media which is characterized by a set of nonlinear partial differential equations. Their solution is normally achieved analytically using Laplace transform or numerically through the use of numerical inverting methods of the Laplcace transform like Stehfest and Crump. Not all well test problems, however, are readily amenable to such treatment and an alternate approach like Orthogonal Collocation and Galerkin's methods are efficient and can be easily employed. Until now, the application of these techniques has been limited.

The primary objective of this paper is to investigate the feasibility of using Orthogonal Collocation on well test of a slightly compressible fluid in an ideal radial flow system. A well test simulation that treats the reservoir as a non-homogeneous, irregularly bounded system has been developed. Since this work was primarily concerned with the feasibility of Orthogonal Collocation simulation, no attempt was made to study a wide spectrum of well test problems. However, a few typical applications are presented and some of the results are compared with those derived from analytical and numerical inversion.

This study presents a new way to numerically simulate flow of slightly compressible fluid which is solved rigorously with wellbore storage and skin. This paper shows that the use of Orthogonal Collocation method is feasible and that, in many cases, it results in solutions that are more realistic than those resulted from numerical inversion of Laplace transform. There are, however, certain disadvantages. For example, oscillation of the pressure derivative which can be overcome by using Orthogonal Collocation on Finite Element (OCFE) in which programming effort are usually in excess of that required by a finite- difference or numerical Laplace inversion scheme. Even so, it is felt that the potential of the technique is sufficient justification for this work and for a continuing effort to apply it to well test simulation problems.
Assessment of Inter-Reservoir Communication in a Stratified Carbonate Reservoir
Authors: Phillips Guerrero Rodolfo J. , Al-Shakhs Mohammed J.
Published: March 2009

This paper presents the results of pressure transient analysis carried out in several wells in a carbonate reservoir sequence, which has facilitated the assessment of the degree of vertical communication across various flow units on a larger reservoir scale. This enables the reduction of uncertainties in the full field reservoir simulation model, which is a key for the successful reservoir development plans.

One of the major uncertainties that impact any reservoir development of relatively thin flow units, in a stratified carbonate reservoir, is the incomplete knowledge of the vertical inter-reservoir communication. This includes characterisation of vertical and lateral flow barriers such as, horizontal baffles, compartmentalisation and sealing faults. A well testing campaign was implemented in the high uncertainty areas of the reservoir to assess the degree of communication. The paper discusses a few examples of the well tests to demonstrate the approach utilized for the assessment. The testing procedure for the dynamic data acquisition in this study included extended flowing periods followed by extended pressure build-up periods that were analyzed by analytical and numerical modelling methods. The results indicated that there is vertical communication in the vicinity of some wells due to the discontinuity of the natural barriers, whereas for some other wells in the field a complete isolation has been exhibited within their drainage area.
Disproportionate Permeability Reduction With Pore-Filling Gels
Authors: Seright R. S.
Published: March 2009

An idealistic goal of water-shutoff technology is that of identifying materials that can be injected into any production well (without zone isolation) and that will substantially reduce the water productivity without significantly impairing hydrocarbon productivity. Although many polymers and gels reduce permeability to water more than to oil or gas, several factors currently limit widespread field applications of this disproportionate permeability-reduction property. Chromium (III)-acetate-hydrolyzed polyacrylamide [Cr(III)-acetate-HPAM] pore-filling gels were investigated to overcome these limitations. For porous media with pregel kw(at Sor) ranging from 120 to 6,500 md, one pore-filling gel consistently reduced kw to about 0.24 md (ranging from 0.12 to 0.37 md). In contrast, in Berea sandstone with kw (at Sor) ranging from 222 to 363 md, a commercially available relative- permeability modifier (i.e., a suspension of gel particles) exhibited a much wider range of post-polymer kw values—from 0.75 to 202 md. Thus, pore-filling gels can provide greater reliability and behavior that is insensitive to the initial rock permeability.

With sufficient oil throughput, Cr(III)-acetate-HPAM porefilling gels dehydrate, thus increasing permeability to oil. Several gel formulations provided water residual-resistance factors (permeability-reduction factors) greater than 2,000 and ultimate oil residual-resistance factors (Frro) values of 2 or less. These results provide hope that our current approach will identify gels that can treat either fractured or unfractured production wells successfully and reliably without zone isolation. Significant oil throughput was required to achieve low Frro values, suggesting that gelant penetration into porous rock must be small (a few feet or less) for existing Cr(III)-acetate-HPAM pore-filling gels to provide effective disproportionate permeability reduction.
``Town Hall" Meetings for the Masses or ``Social Clubs" for the Motivated? - A Study of Citizens' Discussions on the Internet
Authors: Strandberg Kim
Published: March 2009

The growth of the Internet during the last decade has resulted in much scholarly attention. Supporters of the optimistic mobilization-theory argue that cyber politics and cyber discussions are comparable and sometimes even superior to traditional politics. Moreover this new form of politics has the potential of mobilizing new citizens into the realm of politics. Critics, however, argue from a reinforcement perspective that the effects of cyber politics are utterly limited. Even in a utopia with the digital divide in Internet access abolished, reinforcement proponents argue that politics on the internet still only appeals to the politically "converted" citizens. In this study I focus on six Finnish electronic discussion boards. The main question asked is whether these electronic debates display traits of either the mobilization or the reinforcement theory. Is cyber politics mobilizing the masses or do the discussions resemble social clubs for the motivated?
Candidate Orientations in Election Campaign: An Analysis of the German Federal Election Campaigns from 1980 to 1998
Authors: Schoen Harald
Published: March 2009

This article analyses the effects of German federal election campaigns on citizens' orientations towards chancellor candidates. Three hypotheses are formulated. They refer to polarization, party politicization, and priming of candidate attitudes; additionally, it is argued that campaign context moderates the effects. The hypotheses are tested empirically using survey data collected in the election campaigns from 1980 to 1998. Empirically, the perceptions of the chancellor candidates become more polarized during campaigns; additionally, the perceptions are brought into line with party preferences. Finally, priming effects are less common, but in some cases, substantial candidate priming is found. Hence, election campaigns influence candidate orienta- tions in Germany, and the effect varies according to political conditions.
Business and Peace: The Rise and Fall of the New Middle East
Authors: Ben-Porat Guy
Published: March 2009

The open and strong support of Israeli businessmen and business organizations for the peace process between 1992 and 1996 highlights the emergence of a business community ready for political involvement and provided support, even if temporarily, to the idea of the "New Middle East" and for the proposed linkages between globalization, peace and economic growth. Several studies have engaged with the involvement and support of Israeli businesspeople in the peace process (Nitzan and Bichler 1996; Shafir and Peled 2000a) and provided a convincing explanation both for the motivations of Israeli businesspeople in the era of globalization to promote peace and for their influence on policymakers in the context of what can be described as emerging neo-liberal hegemony. But, as this work argues, while the business community was able to influence the economic agenda its influence on the peace process, despite its support, was rather limited. The derailment of the peace process some three years after its initiation until its almost final collapse in 2000 raise important theoretical-conceptual questions on the linkage between business and The open and strong support of Israeli businessmen and business organizations for the peace process between 1992 and 1996 highlights the emergence of a business community ready for political involvement and provided support, even if temporarily, for the idea of the "New Middle East" and for the proposed linkages between globalization, peace and economic growth. Several studies have engaged with the involvement and support of Israeli business people in the peace process (Nitzan and Bichler 1996; Shafir and Peled 2000a) and provided a convincing explanation both for the motivations of Israeli businesspeople in the era of globalization to promote peace and for their influence on policymakers in the context of what can be described as emerging neo-liberal hegemony. But, as this work argues, while the business community was able to influence the economic agenda, its influence on the peace process, despite its support, was rather limited. The derailment of the peace process some three years after its initiation until its almost final collapse in 2000 raise important theoretical-conceptual questions on the linkage between business and politics as well as empirical questions on the actual ability of the business community to influence the peace process.
Ethnic Identity and Party Competition. An Analysis of the Electoral Performance of Ethnoregionalist Parties in Western Europe
Authors: Tronconi Filippo
Published: March 2009

The study of ethnoregionalist parties, therefore, allows us to explore an aspect of the Western European party systems that is of primary importance but to which so far the academic literature has not paid due attention. Specifically, as it will be illustrated more thoroughly over the next few pages, the image that these parties are bound exclusively to their function as representatives of a peripheral ethnic minority is utterly inadequate, whichever way one defines it. A closer look at their recent evolution and programmes will show instead that ethnoregionalist parties are much more dynamic and ready, on many occasions, to review their collocation in the political space as well as objectives, short and long-term strategies. This results in frequent raids on political territories normally under the control of major parties and in the taking away of a portion of disaffected or disappointed voters, with varying degrees of success. In other words, we will show that ethnoregionalist parties act (at least in specific cases, at specific moments) as protest or challenging parties as they provide an alternative to the traditional established ones.
Populism and the Ambivalence of Egalitarianism. How Do the Underprivileged Reconcile a Right Wing Party Preference with Their Socio-Economic Attitudes?
Authors: Derks Anton
Published: March 2009

This paper attempts to understand the phenomenon of so-called 'unnatural' voting (right-wing voting by lower-status groups). Most scholars explain this phenomenon with cultural motives, such as working-class authoritarianism, yet they assume that it contradicts their economic interests and motives. Although my findings corroborate the importance of working-class authoritarianism, I contend that a working-class vote for the right can also be explained by economic attitudes. Drawing on the theory of populism, I will examine the relationship between cultural attitudes (including authoritarianism and ethnocentrism) and economic rightist attitudes concerning social policy and the welfare state. Economic populism is characterised by egalitarianism as well as anti-welfarism. By addressing economic populism, right-wing parties are able to reconcile their discourse with the economic attitudes of lower status groups. The empirical relevance of this hypothesis is tested on the case of Flanders (Belgium).
Hydantoins: Synthesis, properties and anticonvulsant activity
Authors: Trisovic Nemanja , Uscumlic Gordana , Petrovic Slobodan
Published: March 2009

Hydantoin is a five-membered cyclic ureide that is present in numerous biologically active compounds including antiarrhytmics, anticonvulsants and antitumor agents. This paper describes different ways of synthesis of hydantoin-derivatives, their physical properties and reactivity. Also, the most widely used hydantoin anticonvulsants and the analysis of structureactivity relationships of anticonvulsant drugs in terms of lipophilicity and hydrogen bonding are presented here.
Routes of human trafficking in Europe and the position of Serbia on them
Authors: Copic Sanja
Published: March 2009

Human trafficking as a form of organized crime is showing its increase today, changing at the same time its structure and characteristics. Some factors that contribute to such a situation are global trends that result in huge social and economic inequalities in the world, but also turbulences and problems that are affecting certain regions (wars, political instability, ethnic conflicts, militarization etc.). Human trafficking, as a complex social phenomenon that encompasses different forms of acting, subjects and aims, can be analyzed within different concepts. One of them refers to the issue of broader migration flows and migration control policy. Namely, from the global perspective, trafficking in human beings can be mostly considered as a form of 'organized illegal migration'. Due to that, it seems important to consider the issue of routes through which this form of migration is realized today. Discovering human trafficking routes, as well as other forms of illegal movement of people and illegal forms of trade are very important from the point of view of implementing adequate measures and relocation of resources in order to suppress these forms of socially unacceptable phenomena. Creating adequate anti-trafficking activities is important on national, regional and international levels. Keeping that in mind, the aim of this paper is to look into the contemporary routes of human trafficking within Europe and find out what is the position of Serbia on these routes, as well to examine possible changes that happened in this field during past several years. This will be done on the basis of the analysis of relevant literature, as well as on some preliminary findings of the survey on male victims of human trafficking in Serbia, which is currently conducted by the Victimology Society of Serbia.
Teething Problems of Market Entry: The Swedish Tuition Fees Dilemma
Authors: Tolofari Sowaribi
Published: March 2009

From the autumn of 2008 Sweden is billed to introduce fees for non-EEA (European Economic Area) students. Two commissions set up by the Social Democratic government studied the question and the enabling legislation was issued in March 2006. Now, however, the Conservative coalition government shows no interest in giving the universities the executive directive on fees. More problematic is the confusion at the arena of implementation. Though a majority of universities supported the idea at the consultation stage, none of them is ready to implement the policy. Following up questionnaires and studies of commission reports and reactions by various interest groups, this writer conducted interviews on the issue towards the end of 2007 with Swedish vice-chancellors and members of the Parliamentary Committee on Education. Three revelations of the research are the impact of China's growing demands for qualified manpower, the pressure of the global education market and diminishing solidarity thinking.
Killing Children with Impunity: From Mississippi to Gaza
Authors: Giroux Henry A.
Published: March 2009

This article situates the recent killing of children in Gaze by Israeli forces with images of racial violence and neglect that extend from the murder of Emmett Till to the Bush government's failure to care for the victims of Hurricane Katrina. The article argues that all three events are held together by racialized logic of disappearance and disposability implemented under the logic of the modern racial state. It poses the question of why the images of suffering against innocent children in Gaza have not provoked the same public outcry as did the representations that followed the Till and Katrina events.
Technology, Utopia and Scholarly Life: Ideals and Realities in the Work of Hermann Hesse
Authors: Roberts Peter
Published: March 2009

This article considers the relationship between technology, utopia and scholarly life in Hermann Hesse's novel, The Glass Bead Game. In the first part of Hesse's book, the Glass Bead Game and the society of which it is a part, Castalia, are portrayed in idealistic terms. The second part of the novel chronicles the educational life of Joseph Knecht, who progresses through Castalia's elite schooling system, learns to play the Glass Bead Game, and is eventually appointed to the supreme position of Magister Ludi (Master of the Game). Knecht's words, thoughts, relationships, and deeds pose a challenge to the narrator's idealistic portrait, with important implications for scholars and educationists. It is argued that The Glass Bead Game combines utopian and dystopian elements. The book shows why it is necessary to hold on to scholarly ideals while also recognising educational and social realities.
How the Ghosts of the Nineteenth Century Still Haunt Education
Authors: Scott Catherine
Published: March 2009

Research evidence has demonstrated that pedagogical techniques variously known as discovery learning, problem-based learning and constructivism are less effective than explicit instruction, especially when applied to the teaching of novice learners. Nonetheless these ineffective techniques have many devotees and re-enter the educational arena ‘re-badged’ after each empirical revelation of their deficiencies. This article argues that constructivism and its pedagogical relatives are continually ‘rediscovered’ because they accord with deeply held beliefs about the nature of human beings. The origins of these ideas are traced to the writings of Rousseau and the Progressivist thinkers of the nineteenth century and the ways in which the misreading of theorists, such as Piaget, provide ‘scientific support’ for these is explored.
An Educational Revolution to Support Change in the Classroom: Colombia and the Educational Challenges of the Twenty-First Century
Authors: Light Daniel , Manso Micaela , Noguera Teresa
Published: March 2009

As developing countries strive to strengthen their educational institutions to meet the challenges of the economic and social demands of globalization, tension often arises between providing more access to traditional public education and reforming the quality of the education provided. With its Revolución Educativa, Colombia offers an interesting case study of comprehensive education reforms that are grounded in a shared vision of quality and that make skillful use of information and communication technology to meet their goals. In designing the reforms, the Colombian Ministry of Education identified a series of complementary strategies that attempt to address five critical policy dimensions that keep the drive towards quality in the forefront. This article describes these strategies: Local Capacity Building; Enrollment and Efficiency; New Technologies; Curricular Reform; Improving Teacher Quality; and the Assessment System.
Revenue Manipulation and Restatements by Loss Firms
Authors: Callen Jeffrey L. , Robb Sean W. G. , Segal Dan
Published: March 2009

SUMMARY: This paper investigates the relation between the extent of a firm’s past and expected future losses or negative cash flows and the ex ante probability that it will manipulate revenues. When a firm has a string of losses or negative cash flows, traditional valuation models do not yield reliable estimates of firm value, and traditional price-earnings ratios are not meaningful. Evidence suggests that market participants tend to value loss firms on the basis of the level and growth in revenues, rather than cash flows and earnings, thereby motivating these firms to overstate revenue. In fact, empirical results indicate that there is a positive relation between the number of years that firms exhibit and/or anticipate losses or negative cash flows and investment in receivables after controlling for credit policy. We further show that the ex ante likelihood that firms manipulate revenue in violation of GAAP is positively associated with the history of past and expected future losses or negative cash flows, as well as with the investment in accounts receivable (adjusted for credit policy). Our results suggest another indicator of manipulation that may be used by auditors and regulators in identifying firms that are more likely to overstate revenues.
The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
Authors: Payne Jeff L.
Published: March 2009

SUMMARY: This study investigates audit firm specialization in settings where managers have incentives to modify earnings to achieve analysts’ earnings forecasts. The results indicate that audit firms that have a large market share of clients within a particular industry, and audit firms that receive a significant portion of their firm revenues from a specific industry, are associated with audited financial statement earnings that increase absolute levels of analysts’ forecast error and are less likely to just meet or beat analysts’ forecasts.
Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act
Authors: Chan Kam C. , Farrell Barbara , Lee Picheng
Published: March 2009

SUMMARY: The main objectives of the Sarbanes-Oxley Act of 2002 are to improve the accuracy and reliability of corporate disclosure. Under Section 404 of the Sarbanes-Oxley Act, the external auditor has to report an assessment of the firm’s internal controls and attest to management’s assessment of the firm’s internal controls. Material weaknesses in internal controls must be disclosed in the auditor and management reports. The objective of this study is to examine if firms reporting material internal control weaknesses under Section 404 have more earnings management compared to other firms. The results provide mild evidence that there are more positive and absolute discretionary accruals for firms reporting material internal control weaknesses than for other firms. Since the findings of ineffective internal controls by auditors under Section 404 may cause firms to improve their internal controls, Section 404 has the potential benefits of reducing the opportunity of intentional and unintentional accounting errors and of improving the quality of reported earnings.
Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
Authors: Khalil Samer , Magnan Michel L. , Cohen Jeffrey R.
Published: March 2009

SUMMARY: This paper investigates whether audit fees vary with the wedge between cash flow rights and control rights arising from the presence of dual-class share structures. Dual-class shares exist in firms having two or more classes of shares with disproportionate voting rights. They affect audit fees through their effect on the supply for audit services. External auditors conduct wider (narrower) scope audits depending on whether dual-class shares increase (decrease) audit risk and/or auditor business risk. Wider (narrower) scope audits are more (less) costly for the auditors and for their clients. This paper documents a positive association between audit fees and the wedge between cash flow rights and control rights in a sample of Canadian firms during 2004. It extends current research by investigating whether dominant shareholdings affect audit pricing, and by examining audit pricing in Canada over a time period that witnessed significant changes in corporate governance.
Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients
Authors: Vermeer Thomas E. , Rama Dasaratha V. , Raghunandan K.
Published: March 2009

SUMMARY: In this study we examine the audit fees for two types of former Andersen clients: those that followed their former Andersen partner to a new audit firm and those that did not. Using data from Public Accounting Report on the acquisition of Andersen offices, we find that about half of the Andersen clients in our sample followed the former partner to a new audit firm and that the “follower” clients paid, on average, about 16 percent lower audit fees than other clients. The results thus provide empirical evidence about the impact of partner-client familiarity on audit fees. The findings also suggest that studies examining former Andersen clients may need to distinguish between the “follower” clients and other clients.
A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness
Authors: Caster Paul , Elder Randal J. , Janvrin Diane J.
Published: March 2009

SUMMARY: Confirmations are extensively used and are often perceived by practitioners to be one of the most persuasive forms of audit evidence. Yet academic research has found limitations that restrict confirmation effectiveness for many management assertions. In addition, a number of problems with false and forged confirmations are identified in Accounting and Auditing Enforcement Releases (AAERs). The Public Company Accounting Oversight Board (PCAOB) and the International Auditing and Assurance Standards Board (IAASB) have put confirmation evidence on their respective agendas. Academic research indicates that receivable confirmations can be effective evidence for the existence assertion. Low response rates, as well as respondent errors and directional bias in detecting errors, are key barriers to confirmation effectiveness. Our review of AAERs identified failure to authenticate responses, collusion between auditee management and customers, and concealed side agreements and special terms as specific problem areas. We also identify a number of research questions for future research.
Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings
Authors: Robinson Dahlia
Published: March 2009

SUMMARY: This study examines whether auditors’ provision of tax services impairs auditor independence by focusing on auditors’ going-concern opinions among a sample of bankruptcy filing firms. The evidence from the bankruptcy setting is particularly salient given that the bankruptcy of corporations such as Enron motivated several provisions of the Sarbanes-Oxley Act (SOX) of 2002. More recently, auditors’ provision of tax service to their audit clients has been the focus of new rules by the Public Company Accounting Oversight Board (PCAOB). Consistent with improved audit quality from information spillover, the study documents a significant positive correlation between the level of tax services fees and the likelihood of correctly issuing a going-concern opinion prior to the bankruptcy filing. One implication of this result is that restricting tax services by auditors of poorly performing firms may diminish the quality of auditors’ reporting decisions without leading to an improvement in auditor independence.
Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
Authors: Fargher Neil L. , Jiang Liwei
Published: March 2009

SUMMARY: The high-profile collapses during the period 2000 to 2002 resulted in increased litigation against auditors, higher insurance costs, increased media scrutiny, and increased regulatory review of the auditing profession. Prior research suggests that auditors’ decisions were more conservative after this period. We compare auditors’ propensity to issue going-concern opinions before and after 2000–2002. Consistent with increased auditor conservatism, we find that auditors were more likely to issue going-concern opinions to financially stressed companies immediately after the crisis period. The increase in going-concern modifications issued resulted in a few less companies observed to fail without a going-concern modification, but only at the cost of more modifications issued to companies that did not fail. The results do not, however, support continued auditor conservatism beyond 2003.
Auditors’ Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements
Authors: Vandervelde Scott D. , Chen Yining , Leitch Robert A.
Published: March 2009

SUMMARY: In order to plan and perform an effective audit, auditing standards and existing research call for auditors to consider relations between accounts (American Institute of Certified Public Accountants [AICPA] 2006; Leitch and Chen 2003; Vandervelde 2006) and how various pieces of evidence fit together to arrive at audit conclusions (Bell et al. 2005). In this study, we illustrate the importance of these broad concepts and their effect on audit effectiveness. Using expectation models and multivariate normal theory, we show that consideration of relations between accounts and the concurrent (joint) analysis of accounts can lead to fewer Type II errors than individual analysis of accounts in isolation. We further show that this reduction of Type II errors is affected by the complexity and uncertainty of both the endogenous business process and exogenous business environment. Even when simply using prior-period account balances in a martingale expectation model for related accounts considered concurrently, we find fewer Type II errors result when simpler and less complex business process and business environment are present. Such a reduction in the number of Type II errors leads to increased audit effectiveness and reduced audit risk. Accordingly, our results suggest that auditors in the planning as well as in the evidence accumulation and evaluation stages should consider related accounts and consider them jointly in their assessment.
Signalment, history, and outcome of cats with gastrointestinal tract intussusception: 20 cases (1986–2000)
Authors: Burkitt Jamie M. , Drobatz Kenneth J. , Saunders H. Mark , Washabau Robert J.
Published: March 2009

Objective—To determine signalment, history, and outcome of cats with gastrointestinal tract intussusception and to identify physical examination, diagnostic imaging, surgical, histologic, and necropsy findings in affected cats.

Design—Retrospective case series.

Animals—20 cats with intussusception.

Procedures—Medical records were evaluated for information on signalment; history; physical examination, diagnostic imaging, surgical, histologic, and necropsy findings; and outcome.

Results—Ten cats were < 1 year old, and 9 were ≥ 6 years old. Anorexia (14/17), lethargy (12/17), and vomiting (12/17) were the most common reasons for examination. Dehydration (13/18), poor body condition (12/18), signs of abdominal pain (8/18), and an abdominal mass (8/18) were the most common physical examination findings. Abdominal radiography revealed intestinal obstruction in all 10 cats in which it was performed; abdominal ultrasonography revealed intussusception in all 7 cats in which it was performed. The most common intussusception was jejuno-jejunal (8/20), and no intussusceptions were found proximal to the duodenum. Eleven of 13 cats that underwent laparotomy required intestinal resection and anastomosis. Histologic examination revealed intestinal lymphoma or inflammatory bowel disease in 7 of 8 cats ≥ 6 years old and idiopathic intussusception in 7 of 8 cats < 1 year old.

Conclusions and Clinical Relevance—Results suggested that in cats, intussusception has a bimodal age distribution, is most commonly jejuno-jejunal, often requires surgical resection and anastomosis, is often associated with alimentary lymphoma or inflammatory bowel disease in older cats, and is readily diagnosed by means of ultrasonography.