bluuebunny/crossref_metadata_2025 huggingface dataset:
InfoArch: uma ontologia para modelar o domínio da Arquitetura da Informação para Web | InfoArch: an ontology for modeling the field of Information Architecture for the World Wide Web
Authors: Ferreira de Sousa Marckson Roberto , Leite da Silva Edilson , Dias Guilherme Ataíde , Teixeira da Silva Maria Amélia , Gonçalves de Freitas Frederico Luiz , Ribeiro de Azevedo Ryan
Published: March 2017

Resumo Neste trabalho é apresentada uma ontologia para modelar o domínio da Arquitetura da Informação para Web (AI para web), de acordo com os preceitos definidos por Morville e Rosenfeld no livro Information Architecture for the Word Wide Web, versão 2006. Objetiva-se estruturar o conhecimento relacionado ao domínio de AI para Web, formalizando o mesmo, bem como auxiliar o ensino dos conceitos e relacionamentos do domínio da área de AI para Web. A pesquisa realizada é de caráter teórico e qualitativo, e classifica-se como descritiva e exploratória. A modelagem foi realizada mediante a utilização da linguagem Ontology Web Language (OWL) e do framework Protégé 3.4.1, seguindo os passos da metodologia 101. Os resultados mostram a InfoArch, uma ontologia que representa os conceitos e relacionamentos, além de possibilitar responder a questionamentos sobre o domínio. Considera-se que InfoArch traz contribuições principalmente relativas as questões de ensino, pesquisa e extensão, pois servirá como fonte de informação para pesquisadores, professores e equipes de desenvolvimento de sites que trabalhem com Arquitetura da Informação para Web.Palavras-chave Arquitetura da Informação para Web; ontologia; desenvolvimento de site; web semânticaAbstract This paper presents an ontology to model the field of Information Architecture for Web (Web IA), according to the precepts defined by Morville and Rosenfeld in the book Information Architecture for the World Wide Web, version 2006. It aims to structure the related knowledge in the field of IA for the Web, formalizing this area and helping to teach the concepts and relationships in the domain of the IA for the Web. The research is theoretical and qualitative, and is classified as descriptive and exploratory. The modeling was performed using the language of Ontology Web Language (OWL) and the Protégé framework 3.4.1, by following the steps of the methodology 101. The results show the InfoArch, an ontology that represents concepts and relationships, and enables finding answers to questions about the area. It is considered that InfoArch brings contributions especially on issues of teaching, research and extension, and thus will serve as a source of information for researchers, teachers and staff of developing sites that work with Information Architecture for the World Wide Web.Keywords information architecture for the World Wide Web; ontology; site development; semantic web
Biblioteca escolar: espaço de silêncio e interdição | School library: a place of silence and prohibition
Authors: Bastos Gustavo Grandini , Pacífico Soraya Maria Romano , Romão Lucília Maria Sousa
Published: March 2017

Resumo Postulamos que a biblioteca, ao legitimar e instaurar o silêncio em seu espaço impede de proporcionar aos leitores um espaço de possibilidades de construção de sentidos, de fuga e de contestação da ordem em que vivemos. Marcamos que, ainda mais pelo fato de trabalhar muito com alunos é complexo imaginar os mesmos se relacionando bem em um espaço tão sisudo. Ocorre ainda que quem comanda a biblioteca crê no silêncio como a ausência de sentido, ato vazio de qualquer rastro, buscando garantir uma ausência de quebrar uma segurança aparente, censurando o aluno, impedindo-o de enunciar outros sentidos além dos apresentados pelo professor, na sala de aula. Procuramos nesse trabalho, à luz da teoria discursiva, questionar e expor que o silêncio está longe de ser oco de sentidos e significados. Palavras-chave discurso; biblioteca escolar; silêncio; sentido; leitores Abstract We postulated that the library, when legitimating and to establish the silence in your space impedes of providing to the readers a space of possibilities of construction of senses, of escape and of reply of the order in that lived. We marked that, still more for the fact of working a lot with students is complex to imagine the same ones linking well in such a discerning space. It happens although who commands the library has faith in the silence as the sense absence, empty act of any trace, looking for to guarantee an absence of breaking an apparent safety, censuring the student, impeding him/it of enunciating other senses besides introduced them by the teacher, in the class room. We sought in that work, to the light of the discursive theory, to question and to expose that the silence is far away from being hollow of senses and meanings. Keywords discourse; school library; silence; sense; readers
O domínio público e a função social do direito autoral | Public domain and the social function of copyright law
Authors: Pereira de Souza Carlos Affonso
Published: March 2017

Resumo O artigo debate as funções desempenhadas pelo direito autoral, identificando o estímulo à criação como função promocional e o acesso ao conhecimento e à informação como sua função social. O texto desenvolve o papel do domínio público como instituto fundamental para garantir o equilíbrio entre interesses privados e públicos na proteção autoral a partir do ordenamento constitucional e reflete sobre a experiência norte-americana envolvendo a prorrogação do prazo de proteção das obras autorais. Palavras-chave Direitos Autorais; Domínio Público; Função SocialAbstract The article debates the functions of copyright protection, identifying the incentive to intellectual creation and the access to knowledge and information as its two major functions. The text explores the role of the public domain as a fundamental institute for the better understanding of the balance between private and public interests in copyright in the light of Brazilian Constitutional Law and the US experience on the extension of the protection term. Keywords Copyright; Public Domain; Social Function
Fundamentos para o domínio público no direito autoral brasileiro | Foundations of the public domain in Brazilian copyright law
Authors: Branco Júnior Sérgio Vieira
Published: March 2017

Resumo O estudo do domínio público no direito autoral não se resume a apontar os prazos de proteção conferido às obras intelectuais. De tratamento escasso pela doutrina, o tema é bem mais complexo do que aparenta em um primeiro momento, abrangendo diversas áreas do direito e tendo implicações diretas na vida da sociedade. Uma análise relevante é determinar quais os efeitos sociais, econômicos e jurídicos decorrentes do ingresso de uma obra no domínio público, sendo tais efeitos determinantes para se construir a justificativa de existência do próprio domínio público. Palavras-chave Abstract The study of public domain in copyright law is not limited to pointing out the terms of copyright protection. Being scarcely studied by the doctrine, the issue is more complex than it appears at first, covering different areas of law and having direct implications in society. A relevant analysis is to determine the social, economic and legal effects under the entry of a work into the public domain, such effects being crucial to build the justification of existence of the public domain. Keywords
Participação da sociedade civil na IV Conferência Nacional de Ciência, Tecnologia e Inovação | Participation of civil society in the IV National Conference on Science, Technology and Innovation
Authors: Pereira Guilherme Reis , Escada Paulo Sobral
Published: March 2017

Resumo Este artigo tem por objetivo analisar a participação da sociedade civil no processo de elaboração e implementação da Política de Ciência,Tecnologia e Inovação (CTI) no Brasil tendo em vista uma estratégia de desenvolvimento sustentável. O artigo apresenta o argumento que a realização das Conferências de CTI tem permitido uma ampliação da percepção da importância da CTI para o desenvolvimento do país e facilitado a participação de novos atores da sociedade civil nas discussões em torno das tecnologias sociais. Desse modo, tem contribuído para o tratamento da questão social na agenda da PCTI. Contudo, as Conferências de CTI têm seguido mais o modelo tradicional de alfabetização científica dos cidadãos do que criado uma abertura para colher opiniões e demandas dos participantes para a definição da política.Palavras-chave política de CTI, participação, sociedade civil, desenvolvimentoAbstract This article aims to analyze the participation of civil society in the drafting and implementation of Science, Technology and Innovation (STI) Policy in Brazil, considering a sustainable development strategy. This article presents the argument that STI Conferences have allowed an expansion of awareness of STI importance for Brazilian development. Moreover, these meetings have facilitated the participation of new civil society actors in social technology discussions.Thereby, they have contributed to the inclusion of social issues in the STI Policy agenda. However, STI Conferences have followed the traditional model of citizens’ scientific literacy more than created an opening for feedbacks and demands from participants in order to define policies.Keywords STI policy, participation, civil society, development
O papel dos Núcleos de Inovação Tecnológica (NITs) nas universidades brasileiras | The role of Technological Innovation Centers in Brazilian universities
Authors: Castro Biancca Scarpeline de , Souza Gustavo Costa de
Published: March 2017

Resumo O objetivo da pesquisa é verificar qual é o papel dos Núcleos de Inovação tecnológica (NITs) dentro das quatro Universidades que mais depositam patentes atualmente no país. Buscaremos verificar se seu trabalho vem apenas responder uma exigência legal ou se podem ser consideradas agências estratégicas que ampliam o papel das universidades, transformando-as em atores fundamentais para a inovação tecnológica no país.Palavras-chave inovação tecnológica, patentes, universidadesAbstract The aim here is to investigate the role of Technological Innovation Centers within the four Brazilian Universities with the largest number of patent deposits. Research attempted to understand if their efforts simply try to respond to legal demands or if they can be considered as strategic agencies to broaden the role of universities, changing them into fundamental actors for technological innovation in Brazil.Keywords technological innovation, patents, Brazilian universities
Plataformas tecnológicas e a pesquisa em biomedicina – caracterização de uso local de dispositivos globais | Technological platforms and biomedical reseach – characterization of the local uses of global devices
Authors: Teixeira Márcia De Oliveira , Machado Carlos José Saldanha , Filipecki Ana Tereza P. , Landi Ana Carolina
Published: March 2017

Resumo A pesquisa em biomedicina distingue-se pela emergência de uma lógica fabril em seu processo de produção de conhecimento científico, justificada pela constituição de um ambiente propício à aceleração da inovação industrial. Esse processo redundou na adoção, por instituições de pesquisa, de estratégias de gestão do mundo fabril. A política de C&T nacional estimula novas formas de gestão nas instituições de pesquisa, visando ao aumento da produtividade e ao desenvolvimento de áreas com maior potencial econômico. Entre outros dispositivos, as plataformas de equipamentos figuram sistematicamente nas ações de fomento a pesquisa. Entretanto, há pouco conhecimento sistematizado sobre o uso e a dinâmica local das plataformas. Partindo do estudo da experiência de uma instituição pública de pesquisa, procuramos caracterizar o modelo de plataformas que emergiu do processo de re-construção local.Palavras-chaves plataformas tecnológicas; biomedicina; gestão; instituições públicas; equipamentos.Abstract Biomedical research is distinguished by the emergence of an industrial logic in the process of scientific knowledge production, justified by the creation of an environment conducive to the acceleration of industrial innovation. This process resulted in the adoption of research management strategies from the industrial world. National S&T policy encourages new forms of management in research institutions, aimed at increasing productivity and developing areas with greater economic potential. Among other devices, the hardware platforms listed systematically in the actions of research promotion. However, there is little systematic knowledge about the use of local and dynamic platforms. From the study of the experience of a public research institution, we characterize the platform model that emerged from the process of local re-construction.Keywords technological platforms; biomedicine; management; public institution; equipment
Originalidade e ineditismo como requisitos de submissão aos periódicos científicos em Ciência da Informação │ Original and unpublished: requirements for article submission to Information Science scientific journals
Authors: Miglioli Sarah
Published: March 2017

Resumo Dúvidas acerca dos critérios de originalidade e ineditismo recorrentemente permeiam o universo dos acadêmicos e pesquisadores da área da Ciência da Informação, evidenciando a necessidade de definição mais apurada desses conceitos. O presente estudo busca contribuir para o esclarecimento, realizando uma análise semântica das diretrizes e normas de publicação aos autores, estipuladas pelos periódicos científicos da área de Ciência da Informação. Palavras-chave originalidade; ineditismo; periódicos científicos; comunicação científica; auto-plágioAbstract Questions about the criteria of originality and novelty repeatedly permeate the universe of scholars and researchers in the field of information science, highlighting the need for more accurate definition of these concepts. This study seeks to contribute to the clarification by performing a semantic analysis of publishing guidelines and standards for authors, stipulated by the scientific journals in the field of information science.Keywords Originality. Ineditism. Scientific journals. Scholarly communication. Self-plagiarism
Evolução histórica de investigação em informetria: ponto de vista espanhol │ Historical evolution of research in informetrics: a spanish view
Authors: Lucas Elaine De Oliveira , Garcia-Zorita Jose Carlos , Sanz-Casado Elias
Published: March 2017

Resumo O artigo trata da evolução histórica da Informetria e está baseado no Manual de Informetria, usado na Universidade Carlos III de Madrid (Espanha). Para analisar a evolução da Informetria como especialidade científica analisam-se as contribuições mais significativas sobre Estudos Métricos da Informação (EMI) – do ponto de vista espanhol -, que foram estruturadas em três grupos. O primeiro está dedicado às origens e definições, de forma a apresentar a Informetria, como uma disciplina específica dentro dos Estudos Métricos da Informação. O segundo grupo apresenta os eventos históricos relacionados com as investigações na área. O terceiro é uma proposta de representação, por meio de uma figura, das maiores influências na evolução histórica da área, e de algumas sugestões sobre o uso da Informetria, como forma de abordagem em estudos futuros. Outras revisões de literatura da área da Informetria foram adicionadas ao artigo, como forma de atualizar os dados e fortalecer o respectivo conteúdo.Palavras-chave  Informetria, Cientometria, Bibliometria, Estudos Métricos da Informação.Abstract Based on the Manual of Informetrics used in the University Carlos III of Madrid (Spain), the aim of this article is to introduce a historical evolution of Informetrics. To understand the evolution of Informetrics as a scientific field, some of the more significant contributions, related to Metric Information Studies (MIS), are analyzed in three groups. The first is about origins and definitions, and characterizes Informetrics, as a specific topic inside Metric Studies of Information. The second group presents some historical events related to investigations in the area. The last one is a proposal represented by a figure, explaining the greatest influences in the historical evolution of the area, and presents some suggestions for the use of Informetrics, as an approach in future studies. Other literature reviews about Informetrics were added in this article in order to update the data and strengthen content.Keyword  Informetrics, Scientometrics, Bibliometrics, Metric Information Studies.
Os livros da Ciência da Informação e sua recepção no contexto das teses defendidas │ Books of Information Science and its reception in the context of theses defended
Authors: Menezes Vinícios , Oddone Nanci , Café Anderson
Published: March 2017

Resumo Trata dos livros da Ciência da Informação publicados e citados nas teses do campo, no Brasil. Levanta-se uma discussão acerca do papel documental do livro e da tese para a constituição e estabilização dos discursos do campo. Foram identificados, nos cadernos de indicadores da Capes, 127 livros, sendo 58 monográficos e 69 coletâneas produzidas pelos 14 PPGCIs analisados, entre 1998 e 2009. Foram identificadas 91 teses entre os 5 PPGCIs analisados (2007-2009), encontrando-se 16.253 citações, sendo 6.316 em livros, fonte mais citada entre as teses. Por meio dos estudos métricos da informação foi utilizada a análise de citações.Palavras-chave Livro. Documento, Campo científico, Análise de citação, Ciência da Informação.Abstract The article discusses the books in Information Science cited in doctoral theses in Brazil. It raises a discussion about the role of books and theses for the constitution and stabilization of discourse in the field. We identified, by means of Capes indicators, 127 books, 58 monographs and 69 compilations produced by the 14 Graduate Programs analyzed between 1998 and 2009. We identified 91 theses among five Programs analyzed (2007-2009), finding 16,253 citations, of which 6316 books, the most cited source. Citation analysis was based on metrics information studies.Keywords Book. Document, Scientific field, Citation analysis, Information Science.
Estudos métricos da informação em ciência e tecnologia no Brasil realizados sobre a unidade de análise artigos de periódicos │ Metrical studies on science and technology information in Brazil having the scientific article as unit of analysis
Authors: Mueller Suzana
Published: March 2017

Resumo Levantamento de estudos métricos realizados sobre a unidade de análise artigo de periódico, com intenção de introduzir e comentar o estado atual da prática desses estudos no Brasil. Foram selecionados 54 estudos métricos cujos dados são oriundos de artigos científicos publicados em periódicos referendados brasileiros, com data de publicação 2011 e 2012, identificados em quatro fontes: Anais do EBBC 2012[1] e Anais do Enancib GT-7 2012, base ABDCM[2] e Scielo Brasil. As variáveis analisadas foram: tema e contexto, objetivos bibliométricos, aspectos medidos, anos cobertos pelo estudo, número de registros examinados, base de dados utilizada. Resultados mostram que o conjunto de estudos examinados privilegiaram estudos aplicados voltados para a descrição de produção de documentos em áreas específicas e descrição de características dessas literaturas. Em menor número, alguns estudos focalizaram pesquisadores, descrevendo como se associam para produzir conhecimento e como fazem uso da literatura por meio das citações. Os trabalhos examinados se valeram de diversas bases de dados, muitas vezes mais de uma base, sendo mais frequente a Web of Science, mas também foi notada a presença de nove bases nacionais e uma sul-americana. Os dados relacionados aos anos de cobertura mostram que no conjunto examinado, estudos de longo alcance são mais raros, a maioria cobrindo até 12 anos, geralmente recentes. O texto termina com algumas reflexões sobre estudos métricos sobre ciência e tecnologia no Brasil.Palavras chave Estudos métricos no Brasil, Informação em ciência e tecnologia, estudos métricos.Abstract Survey of metrical studies using articles as the unit of analysis. The intention is to of introduce and comment on the present practice of such studies in Brazil. Fifty four studies were selected, published in 2011 and 2012. Data were collected in four sources: Annals of the EBBC 2012, Annals of the Enancib 2012/GT-7 2012; ABDCM, a Brazilian data base comprising national Information Science periodicals and Scielo-BR. Variables considered were: theme and context; objectives from a bibliometric point of view; aspects measured; number of years examined; number of registers examined; data bases consulted. Results show that the studies examined were mostly applied studies describing the production of documents in specific areas of knowledge and the description of that literature. In lesser quantity, there were studies focusing on authors, their production and forms of collaboration (co-authorship and social networkss) to produce knowledge, and their use of knowledge by way of citations. Several databases were used by these studies, such as the Web of Science and Scopus, but also Brazilian bases. Studies covered different spans of time, mostly up to 12 years, all relatively recent.Keywords Metrical studies in Brazil, Information in science and technology, metrical studies.
Agradecimentos
Authors: Albagli Sarita , Maciel Maria Lúcia
Published: March 2017

Agradecimentos
Portal do Ministério da Ciência, Tecnologia e Inovação: uma avaliação com foco na transparência e informação pública │ Homepage of the Ministry of Science, Technology and Innovation: an evaluation with focus on transparency and public information
Authors: França Andressa de Almeida , Hayashi Carlos Roberto Massao , Hayashi Maria Cristina Piumbato Innocentini
Published: March 2017

Resumo Apresenta os resultados de uma pesquisa que avaliou a transparência pública no Portal governamental do Ministério da Ciência, Tecnologia e Inovação (MCTI) a partir de um modelo de análise de transparência da informação pública na Web que consiste na verificação de três subprincípios: informação, motivação e participação. Os resultados apontaram que há aspectos positivos e negativos em relação a esses três subprincípios no Portal do MCTI, o que sinaliza a necessidade de aperfeiçoar o Portal visando acesso a informação para garantir atransparência e promover a participação pública.Palavras-chave: Transparência pública, Portais governamentais, Governo eletrônico, Ministério da Ciência, Tecnologia e Inovação (MCTI), Informação pública.Abstract Presents the results of research that evaluated publictransparency in the governmental homepage of the Ministry of Science, Technology and Innovation (MCTI) based on a model of analysis of public information transparency on the web, which consists in verifying three subprinciples: information, motivation and participation. The results showed that there are strengths and weaknesses in relation to these three subprinciples in the MCTI homepage, signaling the need to improve access to information aimed at ensuring transparency and promoting public participation.Keywords Public Transparency, Government Homepages, Electronic Government, Brazilian Ministry of Science, Technology and Innovation, Public Information.
The Impact Of Oil Production On Economic Growth In OPEC Countries: Evidence From The Panel Approach
Authors: Djelloul Benanaya , Talbi Badreddine
Published: March 2017

This paper examines the causal relationship between oil production and economic growth in the Organization of the Petroleum Exporting Countries OPEC: Algeria, Angola, Ecuador, Islamic Republic of Iran, Iraq, Nigeria, Qatar, Saudi Arabia, UAE, and Venezuela, with annual time series data, from 1994 to 2013. A panel cointeration approach is suitable technique to examine oil production -economic growth nexus. Empirical results show that oil production variable and economic growth are cointegrated for these countries. Furthermore, we find by FMOLS approach and PMG model that for the panel as a whole there are statistically significant feedback effects between these variables which supports the energy conservation policies as a policymaker.
Extreme Risk In Resource Indices And The Generalized Logistic Distribution
Authors: Huang Chun-Kai , Pather Venelle , Hammujuddy Jahvaid , Chinhamu Knowledge
Published: March 2017

The resource sector accounts for a substantial proportion of market capitalization on the US and South African stock exchanges. Hence, severe movements in related stock prices can drastically affect the risk profile of the entire market. Extreme value theory provides a basis for evaluating and forecasting such sporadic occurrences. In this article, we compare performances of classical extreme value models against the recently suggested generalized logistic distribution, for estimating value-at-risk and expected shortfall in resource indices. Our results suggest a significant difference in risk behavior between the two markets and the generalized logistic distribution does not always outperform classical models, as previous work may have suggested.
After-Hours Block Trading, Short Sales, And Information Leakage: Evidence From Korea
Authors: Lee Taehoon , Jun Sang-gyung
Published: March 2017

We investigate the impact of insider trading in after-hours block market on stock price and short sales volume, before and after the trading becomes public information. During pre-announcement period, positive (negative) abnormal stock return is generated when insiders buy (sell) their shares but does not when quasi-insiders trade, implying that stock price reflects long-lived private information of corporate governance structure. The impact is most prominent when ownership shares are transferred to (from) corporate insiders. In contrast, short sales volume generally does not depend on the identity of block holders. Short sales volume has a negative correlation with abnormal stock return only during the transaction date, indicating that a short-sale decision of tippees is based on their sole expectation on instantaneous stock returns. We also find evidence that insiders select the timing of their trades with respect to maximizing their realized profits or minimizing their purchasing costs.
Effects Of Key Financial Indicators On Earnings Management In Korea’s Ready Mixed Concrete Industry
Authors: Jang Geun Bae , Kim Weon-Jae
Published: March 2017

Earnings management is the practice of deriving certain benefits by intervening in external financial reporting or misleading certain stakeholders through adjustments to accruals without cash flow involvement or with affecting cash flows through real activities. Using the models of Kothari et al. (2005) and Cohen et al. (2008) for accrual-based earnings management (AEM) and real activities earnings management (REM), respectively, we examined whether relationships exist between key financial indicators, such as cash flows from operations, operating income, and debt dependency level, and AEM and REM in the ready mixed concrete (RMC) industry in Korea. This study is the first to investigate earnings management in Korea’s RMC sector. Results showed that operating income and cash flows from operations are significantly negatively related to AEM and REM, consistent with the findings of previous research. By contrast, debt dependency exhibits no significant relationship with AEM and REM, contradicting the findings of most previous studies. As a moderating variable, operating income affects the relationship between cash flows from operations and earnings management with only REM. On these bases, we can infer that earnings management in the Korean RMC industry responds differently to key financial indicators with regards to AEM and REM practice. Overall, companies in the industry implement aggressive earnings management depending on operating income and cash generation ability level rather than debt dependency level. These findings provide important insights for people who are interested in accounting information on the RMC industry in Korea.
Attitudes Of Jordanian Students Toward Managers' Leadership Styles And Their Relationship To The National Culture
Authors: Sulieman Moyaid
Published: March 2017

This study explores the attitudes of a group of university students about managers' leadership styles and the cultural characteristics of the Jordanian society. The amount of research on the topic of leadership styles in Jordan is rare, particularly when associated with national culture. The outcomes demonstrated that the surveyed students were more disposed to portray the proposed leadership styles of managers as Team management style followed by Country Club style. On the other hand, when these students were asked to describe their national culture, they described it in a way similar to the Arab Group culture presented by Hofstede. Furthermore, the surveyed students gave power distance then muscularity the first confirmation. No significant relation observed between students' attitudes of leadership styles and characteristics of the Jordanian culture. Reasons for this outcome together with a few recommendations are incorporated into this study.
The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance
Authors: Kim Jeong Ho , Im Chae Chang
Published: March 2017

SME often lack the capacity to keep transparency in management due to a small number of information users. Thus, the adoption of K-IFRS can be burdensome to numerous SME, which led to the enactment of Accounting Standards for Small- and Medium-sized Entities (AS-SME). AS-SME allows the accountants to easily implement accounting rules when writing financial statements and the users to comprehend useful information. SME hold less tax burden since they receive a tax deduction and exemption from the Tax Act. Thus, we conjecture that the financial determinants of tax avoidance between SME and non-SME will differ. We divide the total sample according to the corporate tax avoidance and empirically examine whether the difference actually exists. Our sample consists 18,954 audited firms including those external audited from 2011 to 2013. This study implements BTD, the difference between accounting profit and taxable income and estimated corporate tax avoidance (TS), which is the part that cannot be explained by total accruals in BTD to proxy for tax avoidance. (Desai and Dharmapala 2006). We summarize our findings as below: there is a significant distinction between SME and non-SME regarding the related financial determinants. The result shows that firm size (SIZE), profitability (ROA), leverage (LEV), operating cash flow(CFO), capital intensity (PPE), R&D intensity (RNDS), and growth rate (GS) all influence the corporate tax avoidance of SME. Our result also suggests that there is variation in the determinants among the SME with high corporate tax avoidance. The attempt to investigate the financial determinants of the tax avoidance in SME can be a barometer of the effectiveness of AS-SME, which is enacted to lessen the tax burden of the SME. We intend to provide policy implication regarding SME subsidy by examining the motive for corporate tax avoidance in SME.
Risk and Reward: Partnerships
Authors: Judah Janeen
Published: March 2017

President's column

Following my theme for the year on risk and reward, this month’s column looks at how partnerships affect the risk/reward balance. Our industry is full of partnerships—it’s how we share the risk in a very risky business. But when times are hard, the partnerships can be strained—as they are today. Can we adjust the business models and partnership alliances so that both operators and service providers can survive and thrive going forward? Can partnerships be adjusted to benefit both parties? Is it time for some new business models?

Whenever I speak to students and SPE’s Young Professionals, I remind them this is the oil business. As engineers and SPE members, we love to focus on technology, but ultimately oil companies thrive on dollars and barrels. Generally, international oil companies (IOCs) make money from very long-term investments while national oil companies (NOCs) are more focused on developing long-term, sustainable oil and gas fields within their borders. NOCs also nurture their own citizens’ job skills and support local industries.

The past 2 years for the service side of our business have been a matter of survival. Or, in some cases, not. Everyone agrees that the service sector has taken the strongest hit during this downturn. Operators still have cash flow because of the underlying producing assets. But when the operators stop investing, the service companies’ cash flow stops. The operators’ cash flow may be down by half, but at least they still have cash flow. Many service companies’ cash flow has gone to almost zero. These service companies have few options other than to retire or mothball equipment, cut their staffs, and “hold our breath and hope for better times soon.” See Schlumberger CEO Paal Kibsgaard’s presentation at the Scotia Howard Weil 2016 Energy Conference, 21 March 2016 at http://www.slb. com/news/presentations/2016/2016_0321_pkibsgaard_scotia_ howard_weil.aspx.

So, what’s at stake? Operators (both NOCs and IOCs) are completely dependent on the service sector to execute our projects. They drill our wells, build our production and refining facilities, and, most importantly, provide us with innovative new products. IOCs provide integration capability, the full value chain, and usually a very long-term view for asset management. IOCs have the capability and incentive to actually apply the new technologies developed by the service companies—for cost reduction, increased production and recovery, and long-term asset management.
New Permian Oil Play Requires Pumping and Persistence
Authors: Rassenfoss Stephen
Published: March 2017

Sometimes a new oil play is discovered by an explorer doing “the right thing for the wrong reason.”

That is how Ken Barbe, one of the founders and managers Manzano LLC, describes the decision to drill one of the first successful wells into a Permian play which is unconventional, but not in the way he and his partner had expected.

The independent company drilled a horizontal well thinking “we were dealing with tight rock that produced limited amounts from vertical wells,” he said. But when they fractured their first horizontal well they found more permeable rock producing a lot of water.

That led to conversations with two other companies pioneering this zone that said it was to be expected.

“We had some conversation with Forge Energy and Walsh Petroleum and they encouraged us to be patient and that we would start seeing an oil cut once we got our pump intake pressure down,” Barbe said. “They were exactly right and we had to change our opinion on how and why the reservoir would work economically.”

The three companies are among a group of independents in West Texas that have shown it is possible to consistently drill and complete wells producing hundreds of barrels a day of good-quality oil from relatively shallow, horizontal wells that require little fracturing.

The method requires a leap of faith and some high-capacity injection wells because those wells initially produce only large quantities of water and continue to do so long enough to make a strong case for plugging and abandoning the hole.

“They always come in at 100% water for a couple of weeks, then they start making a little oil, 1 to 3 B/D, with a peak usually of about 200 and 300 B/D,” said Russell Hall, president of Russell K. Hall and Associates, an engineering consulting firm in Midland, Texas, that is tracking this recent trend.

Unlike wells in high-profile plays such as the Wolfcamp, oil production from these wells declines more slowly so that “a year later it will be 100 to 150 B/D. It is not as steep as we see in shale plays,” Hall said.
An Empirical Calibration for Heat‐Balance Sap‐Flow Sensors in Maize
Authors: Wang Yueyue , Zhang Xiao , Xiao Xinhua , Heitman Joshua , Horton Robert , Ren Tusheng
Published: March 2017

Core Ideas

Sap flow errors with heat‐balance sap‐flow sensors are quantified.

An empirical equation is established for correcting heat‐balance sap‐flow measurements in maize.

Independent tests proved the usefulness of the calibration equation in maize.

Sap flow measurements with heat‐balance sap‐flow (HBSF) sensors are subject to errors due to temperature heterogeneity across the plant stem. Here we develop and evaluate an empirical calibration for HBSF sensors to measure transpiration rates (T) of maize (Zea mays L.). A pot experiment was used to establish an empirical calibration equation relating T determined by a mass balance method and sap flow velocity (V) measured with HBSF sensors. The calibration equation was tested in a field weighing lysimeter study, a pot study from the literature, and an additional dataset where V was measured with HBSF sensors, and T was determined from independent measurements of evapotranspiration and evaporation. In all studies, HBSF sensor measured V overestimated T, and the errors displayed diurnal dynamics: small in the evening and early morning, became larger with increasing T, and reached a maximum when solar irradiance was the largest. A linear calibration equation, T’ = 0.65V + 0.39, was established to convert measured V (g plant−1 h−1) values to corrected transpiration rates T’ (g plant−1 h−1). Using this equation, the largest sap flow error was reduced by 60, 50, and 50% in the lysimeter experiment, pot experiment, and field study, respectively.
Reversible Reduction of Estrone to 17β‐Estradiol by Rhizobium, Sphingopyxis, and Pseudomonas Isolates from the Las Vegas Wash
Authors: Blunt Susanna M. , Benotti Mark J. , Rosen Michael R. , Hedlund Brian P. , Moser Duane P.
Published: March 2017

Environmental endocrine‐disrupting compounds (EDCs) are a growing concern as studies reveal their persistence and detrimental effects on wildlife. Microorganisms are known to affect the transformation of steroid EDCs; however, the diversity of estrogen‐degrading microorganisms and the range of transformations they mediate remain relatively little studied. In mesocosms, low concentrations of added estrone (E1) and 17β‐estradiol (E2) were removed by indigenous microorganisms from Las Vegas Wash water within 2 wk. Three bacterial isolates, Rhizobium sp. strain LVW‐9, Sphingopyxis sp. strain LVW‐12, and Pseudomonas sp. strain LVW‐PC, were enriched from Las Vegas Wash water on E1 and E2 and used for EDC transformation studies. In the presence of alternative carbon sources, LVW‐9 and LVW‐12 catalyzed near‐stoichiometric reduction of E1 to E2 but subsequently reoxidized E2 back to E1; whereas LVW‐PC minimally reduced E1 to E2 but effectively oxidized E2 to E1 after a 20‐d lag. In the absence of alternative carbon sources, LVW‐12 and LVW‐PC oxidized E2 to E1. This report documents the rapid and sometimes reversible microbial transformation of E1 and E2 and the slow degradation of 17α‐ethinylestradiol in urban stream water and extends the list of known estrogen‐transforming bacteria to the genera Rhizobium and Sphingopyxis. These results suggest that discharge of steroid estrogens via wastewater could be reduced through tighter control of redox conditions and may assist in future risk assessments detailing the environmental fate of estrogens through evidence that microbial estrogen transformations may be affected by environmental conditions or growth status.

Core Ideas

Estrone and 17β‐estradiol were rapidly degraded in Las Vegas Wash water.

Microbial genera involved included Rhizobium, Sphingopyxis, and Pseudomonas.

Microbial isolates catalyzed the reversible reduction of estrone to 17β‐estradiol.

Oxidation‐reduction activities on estrogens may be controlled by redox status.
Assessing the Performance of Floating Biofilters for Oxidation of Methane from Dairy Effluent Ponds
Authors: Syed Rashad , Saggar Surinder , Tate Kevin , Rehm Bernd H.A. , Berben Peter
Published: March 2017

Mitigating methane (CH4) emissions from New Zealand dairy effluent ponds using volcanic pumice soil biofilters has been found to be a promising technology. Because the soil column biofilter prototype previously used was cumbersome, here we assess the effectiveness of volcanic pumice soil‐perlite biofilter media in a floating system to remove high concentrations of CH4 emitted from a dairy effluent pond and simultaneously in a laboratory setting. We measured the CH4 removal over a period of 11 mo and determined methanotroph population dynamics using molecular techniques to understand the role of methanotroph population abundance and diversity in CH4 removal. Irrespective of the season, the pond‐floating biofilters removed 66.7 ± 5.7% CH4 throughout the study period and removed up to 101.5 g CH4 m−3 h−1. By contrast, the laboratory‐based floating biofilters experienced more biological disturbances, with both low (∼34%) and high (∼99%) CH4 removal phases during the study period and an average of 58% of the CH4 oxidized. These disturbances could be attributed to the measured lower abundance of type II methanotroph population compared with the pond biofilters. Despite the acidity of the pond biofilters increasing significantly by the end of the study period, the biofilter encouraged the growth of both type I (Methylobacter and Methylomonas) and type II (Methylosinus and Methylocystis) methanotrophs. This study demonstrated the potential of the floating biofilters to mitigate dairy effluent ponds emissions efficiently and indicated methanotroph abundance as a key factor controlling CH4 oxidation in the biofilter.

Core Ideas

Floating biofilters removed an average of 67% of pond CH4 from a dairy effluent pond.

Floating biofilters removed up to 101.5 g CH4 m−3 h−1.

Diverse and abundant methanotroph community supported CH4 removal under varying conditions.

Study demonstrated potential of the biofilters to mitigate effluent pond emissions.
Metals and Metalloids in Wild Asparagus at Uncontaminated and Mining‐Contaminated Sites
Authors: Biddau R. , Cidu R.
Published: March 2017

Wild edible plants are often considered healthier than crops because they are unaffected by fertilizers, herbicides, and pesticides. However, the occurrence of potentially toxic elements in wild plants is poorly known and needs to be assessed. In this study, 22 elements were determined by inductively coupled plasma mass spectrometry in wild asparagus (Asparagus acutifolius L.). Asparagus shoots were collected in uncontaminated environments (20 sites) and in areas contaminated by past mining (15 sites) in Sardinia, Italy. Beryllium, Bi, Te, Tl, and U were not detected in asparagus (<0.03 μg g−1); Ag, As, Co, Cd, Li, and Sb were detected at very low levels (median, 0.01–0.05 μg g−1); B, Cu, Fe, Mn, Rb, and Zn were relatively abundant (median, 10–58 μg g−1); and Ba, Mo, Ni, Pb, and Sr showed large variations (median, 0.4, 0.3, 3, 0.1, and 0.5 μg g−1, respectively). Median concentrations of detected elements were similar in asparagus collected in uncontaminated environments or previously mined areas. An exception was Cd in asparagus collected in mined areas (median, 1.4 μg g−1), whose levels were much higher than in asparagus from uncontaminated environments (median, 0.01 μg g−1), indicating that high Cd in bedrocks affect contents in asparagus shoots. Also, Sb‐ and As‐rich substrates in mined areas resulted in asparagus with Sb and As concentrations much higher than asparagus samples from areas mined predominantly for Pb and Zn. Results of this study indicate potential health hazards to residents living worldwide in areas affected by past mining.

Core Ideas

Median amounts of elements in asparagus are similar in uncontaminated and mine areas, except Cd.

High As, Cd, and Sb levels in asparagus correspond to high content in soils.

Soil properties affect the translocation of Cd from soil to asparagus shoots.

Cd showed the highest value of estimated daily intake versus the guideline.
A Simple Method for Determining the Critical Point of the Soil Water Retention Curve
Authors: Chen Chong , Hu Kelin , Ren Tusheng , Liang Yin , Arthur Emmanuel
Published: March 2017

Core Ideas

A fixed tangent line method was developed to estimate the critical point of the soil water retention curve as an alternative to the commonly used flexible tangent line method.

The critical points of the soil water retention curve from the proposed method and the flexible tangent line method were compared.

Particle‐size distribution and specific surface area had significant effects on the critical point of the soil water retention curve.

The transition point between capillary water and adsorbed water, which is the critical point Pc [defined by the critical matric potential (ψc) and the critical water content (θc)] of the soil water retention curve (SWRC), demarcates the energy and water content region where flow is dominated by capillarity or liquid film flow. Accurate estimation of Pc is crucial for modeling water movement in the vadose zone. By modeling the dry‐end (matric potential < –104.2 cm H2O) and wet‐end (matric potential > –104.2 cm H2O) sections of the SWRC using the models of Campbell and Shiozawa, and of van Genuchten, a fixed tangent line method was developed to estimate Pc as an alternative to the commonly used flexible tangent line method. The relationships between Pc, and particle‐size distribution and specific surface area (SSA) were analyzed. For 27 soils with various textures, the mean RMSE of water content from the fixed tangent line method was 0.007 g g–1, which was slightly better than that of the flexible tangent line method. With increasing clay content or SSA, ψc was more negative initially but became less negative at clay contents above ∼30%. Increasing the silt contents resulted in more negative ψc values, whereas soils with higher sand content had less negative ψc values. The magnitude of θc increased linearly with SSA and clay content. Our findings suggest that Pc estimated from the fixed tangent line method could represent the actual values and clarify the effect of particle‐size distribution and SSA on Pc.
Position of Shear Plane at the Clay–Water Interface: Strong Polarization Effects of Counterions
Authors: Liu Xinmin , Ding Wuquan , Tian Rui , Du Wei , Li Hang
Published: March 2017

Core Ideas

A nonlinear Poisson–Boltzmann equation including ionic polarization effects was developed.

A new approach was developed to estimate the shear plane position at solid–liquid interface.

The strong polarization is an important factor in the change of shear plane position.

The zeta potential at the shear plane is an important electrochemical parameter at solid–liquid interfaces. However, it is difficult to accurately determine the position of the shear plane because a rather important effect— strong ion polarization in the electrical double layer—is neglected. In the present study, a model for estimation of the shear plane position considering ion polarization was developed based on the modified Poisson–Boltzmann equation, and the intensity of polarization on a constantly charged surface was quantified through an ion exchange equilibrium experiment. The polarization effects increased the effective ionic charges of Na+ from 1 to 1.082 and that of K+ from 1 to 1.498 at the montmorillonite–water interface, which resulted in decreasing the thickness of the slipping layer. The theoretical prediction of the swelling pressure was in excellent agreement with the experimental measurements. The theoretical standpoint also sheds new light on one of the oldest puzzles in physical chemistry—specific ion effects.