bluuebunny/crossref_metadata_2025 huggingface dataset:
Applying Snowden's Narrative Technique to Conduct Project Debrief Within the British Council: An Exemplar of Knowledge Management Project
Authors: Cheuk Bonnie
Published: March 2007

This paper begins with a review of knowledge management (KM) literature, which highlights the problem that KM is interpreted in many different ways. This is due to the fact that different authors make different assumptions about the nature of knowledge and the nature of knowing. Up until the mid-1990s, knowledge was defined as a "thing". In the late 1990s, there was a call to define knowledge not as a "thing" but as "flows". The theories of Dervin and Snowden belong to the latter school of thought and are reviewed here.

In the British Council, the design of knowledge management projects is informed by theories and research in the discourse of management, communications studies and information science. In particular, the work of Dervin and Snowden has shaped our knowledge management journey. This paper presents a specific example to provide in-depth insight on how we have designed a project debrief workshop that is informed by Dervin's sense-making theory and Snowden's complexity theory.
Towards a Knowledge Management System Development Method: Critique of Some Relevant Theories and Methodologies
Authors: Abdel-Moteleb Abou-Bakr , Woodman Mark
Published: March 2007

Knowledge management (KM) systems are increasingly gaining importance in practice and in research. However, research in the field is fragmented by various theories and concepts used by scholars with diverse disciplinary perspectives. As a result, advancing research into KM systems is hindered by a general tendency to overlook previous pertinent theories in various fields and contributions by scholars in other related disciplines. We are engaged in research into KM system development from principles of practical KM. In conjunction with field work with "knowledge practitioners" we have conducted a survey of related theories and concepts across relevant disciplines. This paper offers a framework for conceptualising KM system development in organisations based on a critique of relevant theories and concepts.
Capturing Users' Tacit Knowledge in ERP Implementation: An Exploratory Multi-Site Case Study
Authors: Palanisamy Ramaraj
Published: March 2007

This study examines capturing users' tacit knowledge in enterprise resource planning (ERP) systems. To mitigate the risks in implementing ERP systems, a knowledge based approach is followed. The ERP implementation team depends upon users for their knowledge to understand the business rules and processes required for the ERP systems. The value of ERP implementation is increased when users' tacit knowledge has been integrated into ERP systems. This paper attempts to understand how Canadian organisations are capturing the users' tacit knowledge in ERP implementation. A case study methodology is followed to accomplish the research objective. Three organisations from telecommunication, government, and retail sectors participated in the study. For data collection, semi-structured interviews were conducted with four to six respondents from each firm. The findings about tacit knowledge sharing in three firms that have implemented ERP systems are presented. The findings are categorised as follows: ERP adoption by all three firms, implemented ERP modules, users' tacit knowledge capturing and conversion, activities and approaches, users' tacit knowledge for interim modification and post-implementation. The lessons learned are given by presenting a cross-comparison of three case studies.
Classification of Knowledge Areas/Hierarchies and Its Implications in Mass Customisation: An Exploratory Study
Authors: Cho Sung-Eui , Lee Won Jun , Kim Jonguk
Published: March 2007

This paper explores the characteristics of knowledge management (KM) for mass customisation (MC) with respect to knowledge classification. The proposed knowledge classification framework classifies horizontal knowledge areas into customer, product, and process, and vertical knowledge hierarchies into strategic, conceptual, and operational. This provides useful strategic and operations insights in KM for MC. The classification framework explained different methods of knowledge process operations and different KM strategies. Therefore, firms intending to implement KM for MC need to consider the differentiated characteristics of classified knowledge areas and hierarchies. This study was conducted through focused interviews on practitioners from companies providing MC.
Creating Explanations That Guide and Motivate
Authors: Randles Theodore J. , Blades Chris D.
Published: March 2007

Based on a description of a knowledge continuum and on the knowledge combustion and vehicle analogy, problems regarding the explanation facilities of knowledge-based systems (KBS) are addressed. Furthermore, drawing from the lessons learned from the analysis of the video recordings of medical diagnostic telemedicine consultations, a new approach for developing justification and strategic explanation facilities for KBS is presented. Rather than enabling computers to make profound decisions and generate convincing explanations, which is not technically feasible according to the knowledge continuum, the development of a KBS that provides relevant explanations for specific diagnostic situations is proposed. The knowledge continuum indicates that there is a narrow gap between information, declarative knowledge and some types of pragmatic knowledge. To take advantage of this knowledge characteristic, the creation of a hybrid knowledge type that integrates several more explicit knowledge types through simple processes of extraction, representation, analysis, modelling and editing is proposed.
APPLICATION OF RULE-BASED FUZZY LOGIC FOR MAIN SUBURBAN ROAD EXTRACTION IN IKONOS IMAGERY
Authors: YUN LILI , UCHIMURA KEIICHI , HU ZHENCHENG
Published: March 2007

In aerial and satellite imagery, geometric and radiometric properties are two important properties for feature extraction and recognition. This paper presents a semi-automated approach, based on a fuzzy logic system, to extract the main suburban roads in IKONOS images, and shows how to implement structure extraction algorithms based on fuzzy reasoning approaches. First, the method detects segments that are similar to the road in their radiometric properties. Then, it recognizes potential geometric shapes of the road using the straight-line Hough transform. Only the road segments are extracted by means of fuzzy logic concepts, with subsequent image processing and analysis being able to exploit the corresponding fuzzy reasoning to yield improved results. The proposed approach is validated by analysis of high-resolution Ortho-satellite imagery.
A FUSION MACHINE BASED ON DSMT AND PCR5 FOR ROBOT'S MAP RECONSTRUCTION
Authors: HUANG XINHAN , LI XINDE , WANG MIN , DEZERT JEAN
Published: March 2007

Characteristics of uncertainty, imprecision, and even imperfection are presented from knowledge acquisition in map reconstruction using sonar sensors fixed on autonomous mobile robot. In order to improve the precision of the fusion and performances of map reconstruction, we propose in this paper a new fusion machine based on Dezert-Smarandache Theory (DSmT) coupled with the fifth Proportional Conflict Redistribution rule (PCR5) for dealing with uncertain and conflicting evidences provided by homogeneous or heterogeneous sources of information. We propose a belief model for sonar grid map and show how to construct efficiently generalized basic belief assignment functions for sensors onboard. A Pioneer II mobile robot with 16 sonar range finders serves as the experiment platform. In our experiment, the robot evolves in a real environment with some obstacles and the environment map is rebuilt online with our self-developing software platform. In this study, we also compare our new approach with other ones based on probability theory, fuzzy theory, Dempster-Shafer Theory (DST) and gray system theory. Our results show an improvement of the performances in precision of map reconstruction of mobile robot with respect to those obtained from aforementioned classical approaches.
MICRO STRAIN SENSOR BASED ON DRAIN CURRENT CHANGE OF MOSFET
Authors: AOYAGI SEIJI , IZUTANI JUNYA
Published: March 2007

Many types of tactile sensor have been proposed and developed, and they are becoming miniaturized and more precise at present state. Micro tactile sensors of high performance comparable to a human being are desired for robotic application, in which skilful and dexterous motion like a human being is necessary. Micromachining is one solution to realize a practical tactile sensor. In usual researches, capacitive, piezoelectric, and piezoresistive types are employed as the measurement principle of a micromachined sensor. In this paper, the MOSFET is applied and the drain current change of it when applied strain is employed as the measurement principle of tactile sensor. A fabricated sensor based on this principle detects strain with a good linearity. The result is compared with that of a conventional piezoresistive strain sensor, which shows the sensitivity of the developed MOSFET strain sensor has a good possibility compatible to conventional type sensors.
A NOVEL SELF-ASSISTED REHABILITATION SYSTEM FOR THE UPPER LIMBS BASED ON VIRTUAL REALITY
Authors: SONG GANG , GUO SHUXIANG
Published: March 2007

We propose a novel self-assisted rehabilitation system for the upper limbs of stroke patients. The system mainly includes two haptic devices (PHANTOM Omni), an advanced inertial sensor (MTx) and a computer. The inertial sensor is used to get the real-time orientation of one of the manipulator's hands, and the haptic devices are used to get the real-time positions of the manipulator's two hands and generate the appropriate forces that act on the two hands. We have built a virtual force model to get the accurate magnitude and orientation of the forces. With the change of the position and orientation of the manipulator's hands, the magnitude and orientation of the forces will change accordingly. The manipulator operates the styluses of the two haptic devices to control the position and orientation of the virtual object m, so that it can track the virtual object m′, which moves and rotates randomly in 4 degree-of-freedoms (DOF). It is expected to improve the agility and strength of manipulator's hands in this way. Furthermore, one hand can be used to assist the other one in the rehabilitation, so the self-assistance character is included in the system. The advantages of high safety, compaction and self-assistance will make the system suitable for home rehabilitation.
Covariance Matrix Adaptation for Multi-objective Optimization
Authors: Igel Christian , Hansen Nikolaus , Roth Stefan
Published: March 2007

The covariancematrix adaptation evolution strategy (CMA-ES) is one of themost powerful evolutionary algorithms for real-valued single-objective optimization. In this paper, we develop a variant of the CMA-ES for multi-objective optimization (MOO). We first introduce a single-objective, elitist CMA-ES using plus-selection and step size control based on a success rule. This algorithm is compared to the standard CMA-ES. The elitist CMA-ES turns out to be slightly faster on unimodal functions, but is more prone to getting stuck in sub-optimal local minima. In the new multi-objective CMAES (MO-CMA-ES) a population of individuals that adapt their search strategy as in the elitist CMA-ES is maintained. These are subject to multi-objective selection. The selection is based on non-dominated sorting using either the crowding-distance or the contributing hypervolume as second sorting criterion. Both the elitist single-objective CMA-ES and the MO-CMA-ES inherit important invariance properties, in particular invariance against rotation of the search space, from the original CMA-ES. The benefits of the new MO-CMA-ES in comparison to the well-known NSGA-II and to NSDE, a multi-objective differential evolution algorithm, are experimentally shown.
The Information Economic Perspective of Accounting: Its Coming of Age*/LA COMPTABILITÉ SOUS L'ÉCLAIRAGE DE L'ÉCONOMIQUE DE L'INFORMATION ‐ UNE ÈRE NOUVELLE
Authors: MATTESSICH RICHARD
Published: March 2007

Although this paper is not a book review, it discusses several recent publications in the area of information economics as applied to accounting. The major books mentioned and compared are those by Christensen and Demski (2003), the two volumes by Christensen and Feltham (2003, 2005), as well as two German books by Ewert and Wagenhofer (1993/ 2003) and Wagenhofer and Ewert (2003). The paper discusses the contrast between the traditional “value approach” and the more recent “information perspective", as well as the major methodological and theoretical tenets of the latter. Additional sections are devoted to “issues beyond the competence of the information perspective", “opposition and criticism” (with such subsections as “resistance to the mathematical‐analytical approach", the “neglect of traditional accounting terminology", and “other objections"), an inquiring section “toward a general theory of accounting", and, finally, a conclusion from a wider angle.
The Effect of Competitive Bidding on Engagement Planning and Pricing*
Authors: JOHNSTONE KARLA M. , BEDARD JEAN C. , ETTREDGE MICHAEL L.
Published: March 2007

This paper investigates how clients' choices regarding whether or not to engage in competitive bidding affect a bidding firm's decisions about planned engagement effort and pricing. Specifically, we investigate whether competitive bidding is associated with higher planned engagement effort and lower fees relative to noncompetitive bidding, and whether competitive bidding is associated with increased sensitivity of effort and fees to cost drivers and the components of service production. There is little available evidence regarding the effects of competitive versus noncompetitive bidding in the current market, and none that focuses on both quality and pricing effects associated with competitive bidding across a broad array of clients. We address these issues using data from a sample of one firm's evaluations of prospective clients, made during 1997‐98. During that period, about half of the firm's bids were competitive and half were noncompetitive, providing a unique opportunity to study how the bidding environment affects engagement planning and pricing. Our findings reveal that competitive bidding is associated with higher planned engagement effort and lower fees. In addition, we find that in competitive bidding situations there are stronger associations between cost drivers and planned engagement effort, and between the components of service production and fees.
CAP Forum on Forensic Accounting in the Post‐Enron World: Education for Investigative and Forensic Accounting*/FORMATION ET JURICOMPTABILITÉ
Authors: BROOKS LEONARD J. , LABELLE RÉAL
Published: March 2007

Recent financial scandals have raised the awareness that accountants should be alert to potential fraud and other economic disputes and can provide significant assistance in preventing, investigating, and resolving such matters. Forensic accountants provide these services with knowledge of court requirements and proceedings so that effective legal action is possible, even though most actions are concluded without the involvement of the courts. Although forensic accounting was growing in importance even before Enron and the Sarbanes‐Oxley Act, the ensuing tightening of the securities regulations in both Canada and the United States triggered recognition that accounting students and professionals need a fuller understanding of fraud and other economic crimes, and how to find, prevent, and resolve them, as well as the career choices that could be involved. While some of this material is covered in auditing texts and courses, emerging expectations will require the enhancement and restructuring of forensic accounting education within university programs, and will encourage more interest in graduate specialist professional designations. This paper has two objectives: to offer insights into the design and delivery of forensic accounting programs, and into the availability of professional programs; and to provide some exploratory evidence on the type of services currently rendered by investigative and forensic accountants in Canada.
An Economic Analysis of Audit and Nonaudit Services: The Trade‐off between Competition Crossovers and Knowledge Spillovers*
Authors: Wu Martin G. H.
Published: March 2007

In this paper, I present a model in which both markets for audit services and nonaudit services (NAS) are oligopolistic. Accounting firms providing both audit services and NAS will employ oligopolistic competition in each of these markets. In addition to auditors' gaining “knowledge spillovers” from auditing to consulting or vice versa, oligopolistic competition in one market will influence the counterpart in the other market ‐ what I call “competition crossovers”. Although scope economies due to knowledge spillovers (for example, cost savings) are always beneficial to auditors, such benefits can entice accounting firms to adopt strategies (for example, price reductions) to compete aggressively in the audit market so that some, or all, firms become worse off. A trade‐off arises between these two economic forces in the two oligopolistic markets. Given the trade‐off between competition crossovers and knowledge spillovers, accounting firms may not reduce their audit prices, even though supplying NAS enables firms to decrease auditing costs — a nontrivial impact of oligopolistic competition in two markets on audit pricing.

The empirical implication of my results is that because of competition‐crossover effects between the auditing and consulting service markets, finding empirical evidence for knowledge‐spillover benefits is likely to be difficult. Control variables for “audit‐market concentration” concerned with competition‐crossover effects and “auditor expertise” concerned with knowledge‐spillover benefits should be included in audit‐fee regressions to increase the power of empirical tests. With regard to policy implications, my analyses help explain the impact of the Sarbanes‐Oxley Act on “market segmentation” and, hence, the profitability of accounting firms.
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
Authors: Hay David C. , Knechel W. Robert , Wong Norman
Published: March 2007

We evaluate and summarize the large body of audit fee research and use meta‐analysis to test the combined effect of the most commonly used independent variables. The perspective provided by the meta‐analysis allows us to reconsider the anomalies, mixed results, and gaps in audit fee research. We find that, although many independent variables have consistent results, several show no clear pattern to the results and others only show significant results in certain periods or particular countries. These variables include a loss by the client and leverage, which have become significant in comparatively recent studies; internal auditing and governance, both of which have mixed results; auditor specialization, regarding which there is still some uncertainty; and the audit opinion, which was a significant variable before 1990 but not in more recent studies.
Firm‐ and Individual‐Level Determinants of Balanced Scorecard Usage*/DÉTERMINANTS DE L'USAGE DU TABLEAU DE BORD ÉQUILIBRÉ AU DOUBLE ÉCHELON ORGANISATIONNEL ET INDIVIDUEL
Authors: ISLAM MAJIDUL , KELLERMANNS FRANZ W.
Published: March 2007

The factors influencing the organizational as well as the individual decision to utilize the balanced scorecard (BSC) approach have not been widely researched. In the first part of this paper, we study BSC adoption at the organizational level while utilizing a multifaceted perspective of socio‐psychological, economic, and resource‐based influences; specifically, we investigate the perceptions of desirability, urgency, and feasibility of BSC adoption. Our findings show that customer norms, competitor norms, and organizational resources are significant predictors of BSC adoption.

In the second part of the paper, we discuss individual‐level aspects of utilization decisions. Here, we explore the impact of perceived ease of use, perceived usefulness, and awareness on the intentions to use the BSC approach. Our findings show that both awareness of BSC capabilities and perceived ease of use are significantly related to perceived usefulness. However, only perceived usefulness is significantly related to intentions to use the BSC. Implications for research and practice are discussed.
Institutional Dances: How the First Accounting Degree in Canada Came to Be at the University of Saskatchewan*/ PÉRIPÉTIES COMPTABLES: LA CRÉATION DU PREMIER DIPLÔME CANADIEN EN COMPTABILITÉÀ L'UNIVERSITÉ DE SASKATCHEWAN
Authors: BUHR NOLA , FELTHAM GLENN D. , TREMAINE TRACEY THOMPSON
Published: March 2007

This paper tells how the School of Accounting and the bachelor of science in accounting degree were established at the University of Saskatchewan. Archives, various published histories, and contemporaneous periodicals serve as the main sources of information. The Institute of Chartered Accountants of Saskatchewan plays a key role in the history and it is evident that the establishment of the accounting program was critical for the legitimacy of both the University and the Institute.

The paper argues that the University of Saskatchewan had the first school of accounting and the first accounting degree in Canada. A brief overview of the development of other business‐oriented degrees and diplomas in universities across Canada is provided in order to support this claim. Based on the history provided and some additional contextual material, some speculation is offered as to why the University of Saskatchewan was the first to offer an accounting degree instead of one of the older, more established universities in eastern Canada.

The paper makes three contributions. First, it fills a void in the literature with regard to the history of the School of Accounting and the accounting degree at the University of Saskatchewan. Second, it provides a bird's‐eye view of the establishment of business education programs at other universities in Canada. Third, it adds to our understanding of the relationship between the accounting profession and academe by demonstrating how people and institutions align to create new educational mechanisms.
The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*
Authors: Hannan R. Lynn , Rankin Frederick W. , Towry Kristy L.
Published: March 2007

This study examines the behavioral impact of an information system, and how that impact varies with the information system's precision, in an internal reporting environment. We propose that a manager's reporting decisions are affected by his or her trade‐off of the benefits of appearing honest against the benefits of misrepresentation. The information system affects the manager's trade‐off by improving the owner's ability to make an inference regarding the manager's level of honesty. Thus, to the extent that the manager perceives benefits to appearing honest, the presence of an information system can increase managerial honesty. As the information system becomes more precise, however, the manager must forgo greater benefits of misrepresentation in order to achieve the same appearance of honesty. For managers under a precise system, this will shift the trade‐off decision toward the benefits of misrepresentation and away from the benefits of appearing honest. Notably, in our experiment, the only benefit of appearing honest is an intrinsically motivated desire for social approval. We find that, although the existence of an information system increases managerial honesty, honesty is lower under a precise than under a coarse information system. We also compare profit earned by the owners in our experiment, which relies on a behavioral role of an information system, with the maximum profit theoretically possible given a contractual use of the information system. This comparison suggests that, unless the available information system is sufficiently precise, the owner will obtain greater profits by not contracting on its output, even if that output is fully contractible.
Information Uncertainty and Analyst Forecast Behavior*
Authors: Zhang X. Frank
Published: March 2007

Prior literature observes that information uncertainty exacerbates investor underreaction behavior. In this paper, I investigate whether, as professional investment intermediaries, sell‐side analysts suffer more behavioral biases in cases of greater information uncertainty. I show that greater information uncertainty predicts more positive (negative) forecast errors and subsequent forecast revisions following good (bad) news, which corroborates previous findings on the post‐analyst‐revision drift. The opposite effects of information uncertainty on forecast errors and subsequent forecast revisions following good versus bad news support the analyst underreaction hypothesis and are inconsistent with analyst forecast rationality or optimism suggested in prior literature.
Do Investors Care about the Auditor's Economic Dependence on the Client?*
Authors: Khurana Inder K. , Raman K. K.
Published: March 2007

In this study, we investigate whether investor perceptions of the financial reporting credibility of Big 5 audits are related to the auditor's economic dependence on the client as measured by nonaudit as well as total (audit and nonaudit) fees paid to the incumbent auditor. We use the client‐specific ex ante cost of equity capital as a proxy for investor perceptions of financial reporting credibility and examine auditor fees both as a proportion of the revenues of the audit firm and as a proportion of the revenues of the audit firm's practice office through which the audit was conducted. Our findings suggest that both nonaudit and total fees are perceived negatively by investors' that is, the higher the fees paid to the auditor, the greater the implied threat to auditor independence, and the lower the financial reporting credibility of a Big 5 audit. Furthermore, our findings appear to be largely unrelated to corporate governance: investors do not perceive the auditor as compensating for weak governance. Separately, recent anecdotal evidence suggests that declining revenues from nonaudit services' as a result of recent regulatory restrictions” are being offset by substantial increases in audit fees. Other things being equal, rising audit fees imply higher profit margins for audit services, indicating that the audit function may no longer be a loss leader. Thus, to the extent that investors perceive total fees negatively, recent regulatory initiatives to limit nonaudit fees may not have adequately addressed the perceived, if not the actual, threat to auditor independence posed by fees.
Auditor Liability and Business Investment*
Authors: Liu Chiawen , Wang Taychang
Published: March 2007

We model a firm's investment decision, an auditor's effort‐rendering behavior, audit fees, and prices of the firms under two auditor liability rules: strict liability and negligence liability. We show that an auditor's effort level is socially optimal under strict liability, while it is not generally so under negligence liability. Furthermore, both the firm owner's expected benefit and the audit fee are higher under strict liability than under negligence liability. We define the legal error under negligence liability as the difference between the assessed audit effort (that is, the estimate of audit effort made by the court) and the actual audit effort and prove that the greater the variance of the legal error, the more incentive an auditor has to exert effort under negligence liability compared with strict liability. Finally, the number of investments being undertaken could be higher under strict liability because more firm owners are willing to hire auditors to go public.
Horizon‐Dependent Underreaction in Financial Analysts' Earnings Forecasts*
Authors: Raedy Jana Smith , Shane Philip , Yang Yanhua
Published: March 2007

This paper provides empirical evidence that underreaction in financial analysts' earnings forecasts increases with the forecast horizon, and offers a rational economic explanation for this result. The empirical portion of the paper evaluates analysts' responses to earnings‐surprise and other earnings‐related information. Our empirical evidence suggests that analysts' earnings forecasts underreact to both types of information, and the underreaction increases with the forecast horizon. The paper also develops a theoretical model that explains this horizon‐dependent analyst underreaction as a rational response to an asymmetric loss function. The model assumes that, for a given level of inaccuracy, analysts' reputations suffer more (less) when subsequent information causes a revision in investor expectations in the opposite (same) direction as the analyst's prior earnings‐forecast revision. Given this asymmetric loss function, underreaction increases with the risk of subsequent disconfirming information and with the disproportionate cost associated with revision reversal. Assuming that market frictions prevent prices from immediately unraveling these analyst underreac‐tion tactics, investors buying (selling) stock on the basis of analysts' positive (negative) earnings‐forecast revisions also benefit from analyst underreaction. Therefore, the asymmetric cost of forecast inaccuracy could arise from rational investor incentives consistent with a preference for analyst underreaction. Our incentives‐based explanation for underreaction provides an alternative to psychology‐based explanations and suggests avenues for further research.
Earnings Management in Response to the Introduction of the Australian Gold Tax*
Authors: Monem Reza M.
Published: March 2007

Earnings from gold mining in Australia remained tax‐exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold‐mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold‐mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold‐mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general‐purpose financial reporting.
Exploring Diversity in Accounting through Faculty Journal Perceptions*
Authors: Ballas Apostolos , Theoharakis Vasilis
Published: March 2007

The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal.
Unintended Effects of Preannouncements on Investor Reactions to Earnings News*
Authors: Miller Jeffrey S.
Published: March 2007

This study uses an experiment to examine three alternative theoretical explanations for the unintended effects of preannouncements on investor reactions to earnings news. The theoretical explanations are cue consistency, recency effects, and diminishing marginal reactions. The experiment varies the amount of a management preannouncement at five different levels while holding constant consensus analyst expectations prior to the preannouncement and the subsequent earnings announcement. Participants provide preliminary forecasts of current‐ and next‐period earnings per share (EPS) prior to the preannouncement, after the preannouncement, and after the earnings announcement. The pattern of participants' final next‐year EPS forecasts and the results of follow‐up analyses appear most consistent with the predictions of diminishing marginal reactions and, to a somewhat lesser extent, cue consistency, suggesting that both mechanisms play a role in determining the effects of preannouncements. There is little evidence supporting recency effects. Finally, supplemental evidence indicates that participants are unaware that preannouncements influence their reactions to earnings news, suggesting that the effects are unintended. This study has implications for managers who make preannouncement disclosure decisions and for academics who wish to understand and interpret prior research on earnings preannouncements.
The Association between Changes in Interest Rates, Earnings, and Equity Values*
Authors: Nissim Doron , Penman Stephen H.
Published: March 2007

Numerous studies have documented that stock returns are negatively related to changes in interest rates, but there has been little corroborating research on the information in interest‐rate changes about the fundamentals that the stock market prices. The negative correlation is often attributed to changes in the discount rate, a denominator effect in a valuation model. However, there may also be a numerator effect on the expected payoffs that are discounted. This paper shows that changes in interest rates are positively related to subsequent earnings, but the change in earnings is typically not large enough to cover the change in the required return. Hence, the net (numerator and denominator) effect on equity value is negative, consistent with the results of the research on interest rates and stock returns.
Human bones from archaeological context: AN IMPORTANT SOURCE OF INFORMATION
Authors: Owsley Douglas W.
Published: March 2007

Studies of human burials are invaluable for explaining and understanding the human past. A wealth of information pertaining to human biology and social organization can be gained from the study of human bone. Research on human skeletal material includes all earlier populations, not only Native Americans. These facts are relevant in light of recent efforts to have skeletal collections reinterred.
A Cross-sectional Survey of Levels of Care and Response Mechanisms for Evolving Critical Illness in Hospitalized Children
Authors: VandenBerg Stephanie D. , Hutchison Jamie S. , Parshuram Christopher S. ,   and the Paediatric Early Warning System Investigators
Published: March 2007

OBJECTIVES. Recognition and treatment of evolving critical illness is a fundamental element of hospital care. Hospital systems should triage patients to receive appropriate levels of care. We describe here the levels of care, the frequency of near or actual cardiopulmonary arrest (code-blue events), identification mechanisms, and responses to evolving critical illness in hospitalized children.

METHODS. A cross-sectional telephone survey of Canadian and American hospitals with ≥50 pediatric acute care beds or ≥2 pediatric wards was performed. Regression analysis identified factors associated with the frequency of code-blue events after adjustment for hospital volume.

RESULTS. Responses from 388 (84%) hospitals identified the 181 eligible pediatric hospitals included in this survey. All had a PICU, 99 (55%) had high-dependency units, 101 (56%) had extracorporeal membrane oxygenation therapy, and 69 (38%) used extracorporeal membrane oxygenation therapy for refractory cardiopulmonary arrest. All of the hospitals had immediate-response teams. They were activated 4676 times in the previous 12 months. Twenty-four percent of hospitals had activation criteria for immediate-response teams. Urgent-response teams to treat children who were clinically deteriorating but not at immediate risk of cardiopulmonary arrest were available in 136 (75%) hospitals; 29 (17%) had formal medical emergency teams, and 92 (51%) consulted the PICU. Code-blue events were more common in hospitals with extracorporeal membrane oxygenation therapy, cardiopulmonary bypass, and larger PICU size.

CONCLUSIONS. Currently, the organization of Canadian and American pediatric hospitals includes dedicated areas to match patient acuity and additional personnel to stabilize and facilitate transfer. The functioning of these systems of care results in calls for immediate medical assistance for ward patients ∼5000 times annually.
Follow-up Care for Infants With Chronic Lung Disease: A Randomized Comparison of Community- and Center-Based Models
Authors: O'Shea T. Michael , Nageswaran Savithri , Hiatt Debbie C. , Legault Claudine , Moore Mary Lou , Naughton Michelle , Goldstein Donald J. , Dillard Robert G.
Published: March 2007

OBJECTIVES. Premature infants with chronic lung disease benefit from comprehensive care, which typically is based in tertiary medical centers. When such centers are not easily accessible, alternative models of care are needed. The purpose of this work was to compare community-based follow-up, provided via telephone contacts, to traditional center-based follow-up of premature infants with chronic lung disease.

PATIENTS AND METHODS. After discharge from neonatal intensive care, 150 premature infants with chronic lung disease were randomly assigned to either community-based (n = 75) or center-based (n = 75) follow-up. In community-based follow-up, a nurse specialist maintained telephone contact with the infant's primary caregiver and health care providers. Center-based follow-up consisted of visits to a medical center–based multidisciplinary clinic staffed by a neonatologist, a nurse specialist, and a social worker. The outcomes of interest were Bayley Scales of Infant Development mental developmental index and psychomotor developmental index, Vineland Adaptive Behavioral Composite, and growth delay (weight for length <5th percentile) at 1-year adjusted age and respiratory rehospitalizations through 1-year adjusted age.

RESULTS. In each randomization group, 73 infants survived, and 69 were evaluated at 1-year adjusted age. The median mental development index (corrected for gestational age) was 90 for both groups. The median psychomotor developmental index was 82 for the center-based group and 81 for the community-based group. The median Vineland Adaptive Behavioral Composite was 100 and 102 for the center-based and community-based groups, respectively. In the center-based and community-based groups, respectively, the proportions with growth delay were 13% and 26%, and the proportions rehospitalized for respiratory illness were 33% and 29%.

CONCLUSIONS. Infants randomly assigned to community-based, as compared with those randomly assigned to center-based follow-up, had similar developmental and health outcomes. The former approach might be a preferred alternative for families in rural settings or families for whom access to a tertiary care medical center is difficult.
Installation damage of geogrids: influence of load intensity
Authors: Huang C.-C. , Wang Z.-H.
Published: March 2007

A series of laboratory tests was performed to simulate installation damage of two flexible geogrids. These test results are analysed in conjunction with the results of some large-scale field tests and laboratory tests reported in the literature to determine the appropriate values of laboratory cyclic load intensity that should be used to simulate the field installation damage induced by a known static and/or dynamic compacting force. It is shown that the standard laboratory test, DD ENV ISO 10722-1 , can be modified to simulate properly the field installation damage of two flexible woven geogrids. This modification comprises: (1) the use of a similar type of aggregate in laboratory tests to that used in the field; and (2) the use of a suitable laboratory cyclic load intensity based on the sum of the dynamic and static compacting force induced by the vibratory roller to simulate the field normal stress on the geogrid. The paper describes how to calculate load intensities in the laboratory test to reproduce field damage of the flexible geogrids due to vibratory compaction forces.
Performance of collapsible bridge approach backfill with geosynthetic drainage and reinforcement
Authors: White D. J. , Mekkawy M. M. , Suleiman M. T. , Sritharan S.
Published: March 2007

Laboratory tests involving a one-fourth scale bridge abutment, approach pavement, four different backfill materials, horizontal layers of geotextile reinforcement, and vertical geocomposite drainage systems were performed to experimentally evaluate approach backfill and subdrain performance of bridges in Iowa. The results from these tests included measurements of void development from collapse-induced volume change in the backfill, approach pavement settlement, and drainage capacity. Based on 14 different tests, it was determined that horizontal layers of geotextile reinforcement in the backfill or the use of open-graded clean gravel backfill can reduce void development under the approach pavements. From a subsurface drainage capacity standpoint, the incorporation of vertical geocomposite drainage products can increase the drainage capacity by over 10 times compared with sandy backfill materials. The findings in the paper suggest relatively low-cost changes that could improve field performance of bridge approach pavement systems.
Function of permeable geosynthetics in unsaturated embankments subjected to rainfall infiltration
Authors: Garcia E. F. , Gallage C. P. K. , Uchimura T.
Published: March 2007

This paper presents laboratory tests and experiments using scale models to study the hydraulic behavior of permeable geosynthetics within unsaturated embankments subjected to rainfall infiltration. Water retention curves were measured in the laboratory in order to evaluate the unsaturated hydraulic characteristics of soil and geosynthetics. Model embankments were built using two layers of permeable geosynthetics; rainfall was simulated using an irrigation pipe. Embankments were subjected to wetting and drying processes; negative and positive pore water pressure and water contents within the model were measured. Comparison between Tempe pressure cell and hanging column test results showed that geosynthetics embedded within the soil approached saturation only when the pore water pressures of the surrounding soil were close to zero or positive. This behavior was also observed in the model tests. Local failure during the wetting processes was observed while pore water pressure increased immediately above the geosynthetic layers. In the models, where strips of geotextile were used, water could not accumulate above the geotextile, and instead drained down between strips. Strips of geotextile prevented the capillary barrier effect and allowed the free drainage of water through the embankment.
Simulated fabrication of off-axis microlens array using excimer laser dragging process
Authors: Wang Shuh-Yi
Published: March 2007

A computer simulation of the fabrication of an off-axis aspheric microlens array using excimer laser dragging with variously shaped masks is performed. Traditionally, a semicircular mask is used during dragging to yield an on-axis microlens array. However, a quarter-circular mask can generate an off-axis microlens array using this dragging process. Unlike the more common centered or on-axis system, this off-axis microlens array can process focused light without obstructing the lens. Variously shaped masks were computer simulated. The results indicate that, in laser dragging, the shape of the mask decides the form accuracy for both the on-axis and off-axis microlens. Additionally, a parabolic mask provides excellent axial symmetry. This new process combines the advantages of good axial symmetry and a full fill factor in fabricating an off-axis aspheric microlens array.
Influence of joint geometry and fit-up gaps on hybrid laser-metal active gas (MAG) welding
Authors: Yao Y. , Wouters M. , Powell J. , Nilsson K. , Kaplan A. F. H.
Published: March 2007

This article presents the results of an experimental program to investigate the sensitivity of the hybrid laser-MAG welding process to gaps between the work pieces being welded. It was concluded that the minimum throat depth of the welds remained surprisingly stable for fillet welds as long as the metal active gas (MAG) parameters were set high enough to fill the gaps involved (up to a gap size of approximately 3 mm). If the MAG parameters were insufficient then the welding process collapsed with increasing gap widths.
Sealing of human dentinal tubules by KrF 248 nm laser radiation
Authors: Sivakumar M. , Oliveira V. , Vilar R. , Oliveira S. , Leitão J.
Published: March 2007

Exposure of dentinal tubules is a common cause of dental hypersensitivity to thermal, mechanical, or chemical stimuli. Treatment for this syndrome should be fast, painless on application, and long lasting, but most treatments presently available are ineffective or relatively short lived. The aim of the present investigation was to evaluate the potential of excimer laser treatment as a method to seal tubules, thus reducing sensitivity. The laser treatment was performed on samples with a wide range of orientations of the tubules in relation to the samples surfaces extracted from caries-free human teeth by cross-sectional cutting and on noncarious lesions. The samples were processed using 248 nm wavelength pulsed laser radiation with a pulse duration of 30 ns and fluences in the range 0.5–2 J/cm2. Irrespective of their orientation in relation to the laser beam, tubules may be sealed by laser processing if adequate parameters are used. Tubule sealing is either due to the formation of cone-like features around individual tubules or because the entire surface is covered by a thin layer of resolidified material. The results achieved both on flat samples and in noncarious lesions are reproducible, suggesting that this method is potentially useful for dental hypersensitivity treatment.
A Note on the Chemical Composition of Nuffieldite Solid-Solution From Sulphide Mineralizations in the Western Carpathians, Slovakia
Authors: Prşek Jaroslav , Makovicy Emil , Chovan Martin , Smirnov Alexander
Published: March 2007

A Note on the Chemical Composition of Nuffieldite Solid-Solution From Sulphide Mineralizations in the Western Carpathians, Slovakia

The chemistry of the rare sulphosalt nuffieldite from three localities in Slovakia is examined. Nuffieldite is a part of a complex association of Bi sulphosalts accompanying tetrahedrite mineralization in some sulphide deposits in the Western Carpathians. Cu + Pb = (Bi, Sb) + vac. substitution in nuffieldite and the general formula Cu1+xPb2Bi2(PbxSbyBi1-x-y)S7where 0 < x < 0.34; and 0.32 < y < 0.45 are confirmed. Decreasing Sb content with increasing copper content indicates a predominant substitution of Bi by Sb in nuffieldite.