bluuebunny/crossref_metadata_2025 huggingface dataset:
Environmental fate and effects of nicotine released during cigarette production
Authors: Seckar Joel A , Stavanja Mari S , Harp Paul R , Yi Yongsheng , Garner Charles D , Doi Jon
Published: April 2008

A variety of test methods were used to study the gradation, bioaccumulation, and toxicity of nicotine. Studies included determination of the octanol–water partition coefficient, conversion to CO2 in soil and activated sludge, and evaluation of the effects on microbiological and algal inhibition as well as plant germination and root elongation. The partitioning of nicotine between octanol and water indicated that nicotine will not bioaccumulate regardless of the pH of the medium. The aqueous and soil-based biodegradation studies indicated that nicotine is readily biodegradable in both types of media. The microbiological inhibition and aquatic and terrestrial toxicity tests indicated that nicotine has low toxicity. The U.S. Environmental Protection Agency Persistence, Bioaccumulation, and Toxicity Profiler model, based on the structure of nicotine and the predictive rates of hydroxyl radical and ozone reactions, estimated an atmospheric half-life of less than 5.0 h. Using this value in the Canadian Environmental Modeling Center level III model, the half-life of nicotine was estimated as 3.0 d in water and 0.5 d in soil. This model also estimated nicotine discharge into the environment; nicotine would be expected to be found predominantly in water (93%), followed by soil (4%), air (3%), and sediment (0.4%). Using the estimated nicotine concentrations in water, soil, and sediment and the proper median effective concentrations derived from the algal growth, biomass inhibition, and buttercrunch lettuce (Lactuca sativa) seed germination and root elongation studies, hazard quotients of between 10−7 and 10−8 were calculated, providing further support for the conclusion that the potential for nicotine toxicity to aquatic and terrestrial species in the environment is extremely low.
Morphology and Characterization of Ditch Soils at an Atlantic Coastal Plain Farm
Authors: Vaughan Robert E. , Needelman Brian A. , Kleinman Peter J. A. , Rabenhorst Martin C.
Published: April 2008

Some materials in drainage ditches that have traditionally been referred to and studied as sediments may be soils. In this study, we described and characterized materials found within agricultural ditches at the University of Maryland Eastern Shore Research Farm (Princess Anne, MD). Sixty‐nine profiles were described in 10 ditches ranging in length from 225 to 550 m. Particle size, pH, and organic C were analyzed on 21 representative profiles. The materials met the definition of a soil in that they supported rooted vegetation. Samples of initial parent material were not collected; however, evidence was observed that horizons had formed through pedogenic processes including organic matter humification and accumulation, structure formation, Fe oxidation and reduction, sulfuricization, sulfidization, translocation, and bioturbation. Ditch soils were generally A horizons formed in loamy alluvial sediments eroded from loess‐derived topsoil over gravelly and sandy C horizons formed in Coastal Plain sediments. Soil structure was described in 75% of A horizons. Redoximorphic features were described in 41% of A and 63% of C horizons. Organic C ranged from 0.4 to 124 g kg−1 Monosulfidic black oozes were observed on some soil surfaces; geological sulfidic materials were observed at depth. Shallow ditches (<1.5 m) tended to have structure and a layer in the substratum with a bright matrix color. Deep ditches (1.5–4 m) tended to have high n value, structureless sola, and Fe‐depleted subsoil horizons. The presence of plants and the operation of pedologic processes may significantly affect ditch ecosystems and environmental functions.
Effects of Biological Nitrogen Reactions on Soil Lime Requirement Determined by Incubation
Authors: Liu Min , Kissel D. E. , Sonon L. S. , Cabrera M. L. , Vendrell P. F.
Published: April 2008

Incubation of soil with CaCO3 is generally considered a reliable method to determine the lime requirement (LR) of acid soils. Because of their considered reliability, these incubations are often used to calibrate buffer methods; however, one study reported that the use of room temperature incubation with CaCO3 overestimated the actual LR determined by field testing. The objective of this study was to compare the pH change following CaCO3 incubations for 60 d with those following 3‐d incubations with Ca(OH)2 and to determine the possible role of soil N reactions causing any differences in pH change. Seventeen soils were incubated with either CaCO3 for 60 d at approximately 85% field capacity or for 3 d with an equivalent amount of Ca(OH)2 solution plus water to maintain a 1:1 soil/solution ratio. Both were incubated at room temperature (23 ± 2°C), followed by measurement of pH (1:1 in water). Ammonium‐N and NO3−–N were analyzed at Days 0 and 60 of the incubation. Soil pH was lower following the 60‐d CaCO3 incubation than after the 3‐d incubation with Ca(OH)2 The analysis of N transformations indicated that positive values of H+ (more H+ was produced than consumed) were generated from nitrification after 60 d of incubation in 14 out of 17 soils. Furthermore, incubations with soils that have been air dried produced a flush of nitrification that increased the ionic strength and decreased pH even further. These effects from long‐term incubation would erroneously increase the LR. Incubation with Ca(OH)2 for 2 to 4 d avoids these errors.
Effect of Zinc Source Applied to Soils on its Availability to Navy Bean
Authors: Gonzalez D. , Obrador A. , Lopez-Valdivia L. M. , Alvarez J. M.
Published: April 2008

The objective of this study was to compare the mobility, availability, and relative effectiveness of Zn from liquid Zn–diethylenetriamine‐pentaacetate–N‐2‐hydroxyethyl‐ethylenediamine‐triacetate–ethylenediamine‐tetraacetate (Zn‐DTPA‐HEDTA‐EDTA or Zn‐D‐H‐E) and Zn–aminelignosulfonate (Zn‐AML) sources applied to weakly acidic (moderate permeability) and calcareous (moderate to rapid permeability) soils at different Zn levels in a navy bean (Phaseolus vulgaris L.) greenhouse experiment during a 60‐d period. Zinc behavior in soil was evaluated by single and sequential extractions. The addition of the two Zn complexes produced a considerable increase in Zn concentration in the water‐soluble plus exchangeable and organically complexed fractions. The Zn‐D‐H‐E source resulted in greatly increased mobility of Zn through the soils in comparison with the control (no Zn addition) and the Zn‐AML source at the highest dosage (10 mg Zn kg−1); 11 and 32% of total applied Zn was lost in weakly acidic and calcareous soils, respectively, through leaching. Zinc application increased the plant dry matter yield compared with the control treatment in the weakly acidic soil; however, there were no significant differences between the Zn rates of 5 and 10 mg kg−1 All sources of Zn increased the amount of Zn uptake in plants. The Zn‐D‐H‐E was more effective than Zn‐AML in the calcareous soil but had a similar effect in the weakly acidic soil. Soluble Zn extracted from plant dry matter with reactive 2‐(N‐morpholino)ethanesulfonic acid (MES) could be used to diagnose the nutritional status of Zn in navy bean.
Water Treatment Residuals and Biosolids Coapplications Affect Semiarid Rangeland Phosphorus Cycling
Authors: Bayley R. M. , Ippolito J. A. , Stromberger M. E. , Barbarick K. A. , Paschke M. W.
Published: April 2008

Land coapplication of water treatment residuals (WTR) with biosolids has not been extensively researched, but the limited studies performed suggest that WTR sorb excess biosolids‐borne P. To understand the long‐term effects of a single coapplication and the short‐term impacts of a repeated coapplication on soil P inorganic and organic transformations, 7.5‐ by 15‐m plots with treatments of three different WTR rates with a single biosolids rate (5, 10, and 21 Mg WTR ha−1 and 10 Mg biosolids ha−1) surface coapplied once in 1991 or surface reapplied in 2002 were utilized. Soils from the 0‐ to 5‐cm depth were collected in 2003 and 2004 and were sequentially fractionated for inorganic and organic P (Po). Inorganic P fractionation determined (i) soluble and loosely bound, (ii) Al‐bound, (iii) Fe‐bound, (iv) occluded, and (v) Ca‐bound P, while organic P fractionation determined (i) labile, (ii) biomass, (iii) moderately labile, (iv) fulvic acid, (v) humic acid, and (vi) nonlabile associated Po Pathway analysis showed that humic, fulvic, and nonlabile Po did not play a role in P transformations. Biomass Po and moderately labile Po contributed to the transitory labile Po pool. Labile Po was a P source for Fe‐bound and WTR‐bound inorganic phases, with the Fe‐bound phase transitory to the occluded P sink. The Al‐bound phase additionally contributed to the occluded P sink. The Ca‐bound phase weathered and released P to both the Fe‐bound and WTR‐bound P phases. Overall, the WTR fraction, even 13 yr after the initial application, acted as the major stable P sink.
Tillage Effects on Aggregate Turnover and Sequestration of Particulate and Humified Soil Organic Carbon
Authors: Yoo G. , Wander Michelle M.
Published: April 2008

The seasonal dynamics of soil organic carbon (SOC) fractions and dry aggregates were investigated to determine whether aggregate turnover rates explain the variable influence of no‐till (NT) practices on SOC accrual in Illinois. Soils were collected (0–15 cm) of two 17‐yr‐old trials where NT and conventional tillage (CT) practices had variable effects on SOC sequestration in the 0‐ to 30‐cm depth. Soil was fractionated into loose particulate organic matter (LPOM), macroaggregate‐occluded particulate organic matter (OPOM), and humified fractions (HFs) associated with microaggregates and minerals. Dry aggregate mean weight diameter (DMWD) was used to evaluate structure expressed in the field. Within‐season changes in fraction concentrations indicate that C derived from LPOM and plant roots was transferred to OPOM at both sites. At DeKalb (silty clay loam), NT practices had less influence on SOC sequestration than at Monmouth (silt loam). DeKalb HF contents increased under NT while OPOM contents were unchanged. At Monmouth, NT practices increased SOC sequestration by increasing OPOM concentrations. Site‐based differences in SOC accrual were related to aggregate turnover rates, which were increased by NT practices at Monmouth but were unaffected by tillage at DeKalb. Trends in DMWD and aggregate turnover suggest that when aggregate turnover is slow, as at DeKalb, OPOM formation is limited. Slow turnover in the heavier soil permitted accumulation of HF because residues had longer contact times with particle surfaces. When aggregate turnover is faster, as in the Monmouth NT soil, there is greater chance for residue incorporation into aggregates and accumulation of OPOM. Rapid aggregate turnover limits opportunities for mineral affiliation and HF accrual. Aggregate dynamics predicted site‐based differences in the form and rate of SOC accrual caused by the use of NT practices.
Early Response of Soil Organic Fractions to Tillage and Integrated Crop–Livestock Production
Authors: Franzluebbers Alan J. , Stuedemann John A.
Published: April 2008

Tillage, cropping system, and cover cropping are important management variables that control the quantity, quality, and placement of organic matter inputs to soil. How soil organic matter and its different fractions respond to management has not been comprehensively studied in integrated crop–livestock systems. We conducted a 3‐yr field experiment on a Typic Kanhapludult in Georgia in which long‐term pasture was terminated and converted to annual crops. Tillage systems were conventional (CT, moldboard plowed initially and disked thereafter) and no‐till (NT). Cropping systems were summer grain with winter cover crop and winter grain with summer cover crop. Cover crops were either grazed by cattle or left unharvested. Total organic C was highly stratified with depth under NT and relatively uniformly distributed with depth under CT. All soil C and N fractions were greater under NT than under CT at a depth of 0 to 6 cm. Tillage system had the most dominant influence on all soil C and N fractions, and cropping system the least. At the end of 3 yr, total organic C at a depth of 0 to 30 cm was lower under CT than under NT (42.6 vs. 47.4 Mg ha−1 [P < 0.001]). Potential C mineralization was also lower under CT than under NT (1240 vs. 1371 kg ha−1 during 24 d [P = 0.02]). At a depth of 0 to 30 cm, cover crop management had no effect on soil C and N fractions, but within the surface 6 cm some changes occurred with grazing of cover crops by cattle, the most dramatic of which were 1 ± 9% increase in soil microbial biomass C and 3 ± 16% decrease in potential C mineralization. To preserve high surface‐soil C and N fractions and total plow‐layer contents, NT cropping following termination of perennial pasture is recommended. In addition, since cattle grazing cover crops did not consistently negatively influence soil C and N fractions, integrated crop–livestock systems are recommended as a viable conservation approach while intensifying agricultural land use.
Long‐Term Effects of Profile‐Modifying Deep Plowing on Soil Properties and Crop Yield
Authors: Baumhardt R. L. , Jones O. R. , Schwartz R. C.
Published: April 2008

Increasing precipitation storage as plant‐available soil water increases dryland crop yields on the semiarid southern Great Plains. The dominant soil in this region is a Pullman clay loam (fine, mixed, superactive, thermic Torrertic Paleustoll), which features dense subsoil layers that limit infiltration and root proliferation. Deep (∼0.7 m) plowing may eliminate these layers, but the duration of treatment efficacy must be sufficient to recoup costs. Our objective was to quantify the long‐term effects of deep plowing on soil bulk density (BD), penetration resistance (PR), ponded infiltration, and crop yield. In fall 1971, paired 24‐ by 460‐m level conservation bench terrace plots at the USDA‐ARS Conservation and Production Research Laboratory, Bushland, TX (35°11′ N, 102°5′ W) were moldboard plowed to 0.7 m or untreated and, subsequently, maintained with conventional sweep tillage. Grain sorghum [Sorghum bicolor (L.) Moench] was grown intermittently during the next 34 yr for 15 paired yield comparisons. Compared with the control, deep plowing significantly decreased BD and PR and increased water infiltration. Long‐term mean grain yield of 2.86 Mg ha−1 with deep plowing was greater (P < 0.05) than the 2.61 Mg ha−1 yield in control plots. Approximately 89% of the 15‐yr 3.75 Mg ha−1 cumulative yield increase with deep plowing occurred during 4 yr with large early growing season rains. We attributed this yield increase with deep plowing to greater internal drainage that reduced crop injury during infrequent floods and not greater root growth through the dense subsoil. Thirty years after deep plowing, high water intake suggests that flow‐limiting subsoil layers had not yet redeveloped. The sustained deep‐plowing benefit extends the period to recoup the 1971 plowing costs of US$160 ha−1
Goat Urine and Limestone Affect Nitrogen and Cation Distributions in an Acidic Grassland
Authors: Ritchey K. Dale , Boyer Douglas G. , Turner Kenneth E. , Snuffer J. Diane
Published: April 2008

Prior surface application of limestone may influence soil changes resulting from high rates of urine deposition occurring where goats (Capra aegagrus hircus L.) congregate. A quantity of limestone equivalent to 0 and 6720 kg ha−1 was surface applied to vegetated 45‐cm‐deep columns of a Typic Hapludult soil collected from an abandoned Fescue spp. grassland in southern West Virginia. Eighteen weeks after lime application, one, two, or three applications of urine supplying a total of 36, 98, or 177 g m−2 of N, respectively, were made. One and two applications of urine increased vegetative growth and decreased the amount of water leaching through the column, but the third addition damaged plants. The three‐addition treatment reduced the amount of N taken up by the plants, decreased transpiration, increased leachate volume, and resulted in a 12‐fold increase in the amount of N leached from the columns compared with the one‐application treatment. Leachate Ca, Mg, and K were increased by urine. Soil pH and extractable Ca and Mg were decreased by urine and increased by limestone, and extractable Al was increased by urine and decreased by limestone applications. Net amounts of N recovered as NH3 gas released to the atmosphere, N taken up into aboveground plant material, NH4+ and NO3− extracted from soil, and NH4+ and NO3− in drainage water ranged from 49 to 77% of the amount added. Surface application of limestone alleviated some of the detrimental effects of high rates of urine addition by increasing levels of pH, Ca, and Mg and reducing Al as deep as 28 cm in the profile.
No‐Tillage and Soil‐Profile Carbon Sequestration: An On‐Farm Assessment
Authors: Blanco-Canqui Humberto , Lal R.
Published: April 2008

No‐tillage (NT) farming is superior to intensive tillage for conserving soil and water, yet its potential for sequestering soil organic carbon (SOC) in all environments as well as its impacts on soil profile SOC distribution are not well understood. Thus, we assessed the impacts of long‐term NT‐based cropping systems on SOC sequestration for the whole soil profile (0–60‐cm soil depth) across 11 Major Land Resource Areas (MLRAs: 121, 122, and 125 in Kentucky; 99, 124, 139A in Ohio; and 139B, 139C, 140, 147, and 148 in Pennsylvania) in the eastern United States. Soil was sampled in paired NT and plow tillage (PT) based cropping systems and an adjacent woodlot (WL). No‐tillage farming impacts on SOC and N were soil specific. The SOC and N concentrations in NT soils were greater than those in PT soils in 5 out of 11 MLRAs (121, 122, 124, 139A, and 148), but only within the 0‐ to 10‐cm depth. Below 10 cm, NT soils had lower SOC than PT soils in MLRA 124. The total SOC with NT for the whole soil profile (0–60 cm) did not differ from that with PT (P > 0.10) in accord with several previous studies. In fact, total soil profile SOC in PT soils was 50% higher in MLRA 125, 21% in MLRA 99, and 41% in MLRA 124 compared with that in NT soils. Overall, this study shows that NT farming increases SOC concentrations in the upper layers of some soils, but it does not store SOC more than PT soils for the whole soil profile.
Water contamination events in UK drinking-water supply systems
Authors: Gray John
Published: April 2008

Water supply companies in the UK have a duty under prime UK legislation to notify the Drinking Water Inspectorate of events affecting or potentially affecting the quality of drinking-water supplies. Under the same legislation, the Inspectorate has a duty to investigate each event. After assessing all of the information available, including companies' reports, the Inspectorate advises on the way in which the event was handled and whether any statutory requirements were contravened. If appropriate, a prosecution of the water company may be initiated. Copies of the assessment are sent to the water company, relevant local and health authorities, Ofwat (the economic regulator), the regional Consumer Council for Water and any other interested parties, including consumers who request it. Generic guidance may be issued to the industry on matters of wider concern.

This paper considers the role of the Inspectorate, the powers available to it and reporting arrangements. An overview is presented of events that occurred between 1990 and 2005 and common features are identified. Causes of different types of event are discussed. The importance of well-established contacts between the various interested parties involved in protecting public health is emphasised through discussion of example incidents.
Beyond Death: Inheriting the Past and Giving to the Future, Transmitting the Legacy of One's Self
Authors: Hunter Elizabeth G.
Published: April 2008

This study explores the phenomenon of legacy as a component of the aging experience among women. Against a backdrop of prior focus on transmission of material possessions as the primary form of legacy, the concept is critically examined in developing an expanded, theoretically and empirically grounded perspective. In-depth interviews with 38 women, ranging in age from 31 to 94 and representing diverse marital, parental, and health statuses, reveal multiple dimensions of leaving a legacy in terms of content, creation, and transmission. Through the stories of the participants in this study, legacy emerges as a means of passing on the essence of one's self, in particular one's values and beliefs. Legacy is a method of leaving something behind after death and making meaning of the end of life. The desire to leave a legacy is manifest in many different ways dependent on the individual and their culture. While the idea of legacy is often couched in terms of material possessions, it appears that passing on values and beliefs is more important to older adults.

Legacy—I was awakened to that idea while watching the movie Armistad. The man talks about how he is a collection of all of his ancestors. I never really thought about that before. I wrote this thing out on an index card and stuck it in my room. It says “I am all that I am for all that those have gone before me. I carry all of them in me.” When I was thinking about it in that way I thought wow, I have a lot to live up to. (Lisa K, 63 years old)
Gloomy Sunday: Did the “Hungarian Suicide Song” Really Create a Suicide Epidemic?
Authors: Stack Steven , Krysinska Karolina , Lester David
Published: April 2008

The effect of art on suicide risk has been a neglected topic in suicidology. The present article focuses on what is probably the best known song concerning suicide, Gloomy Sunday, the “Hungarian suicide song.” An analysis of historical sources suggests that the song was believed to trigger suicides. It was, for example, banned by the BBC in England until 2002. The alleged increase in suicides in the 1930s associated with the playing of the song may be attributed to audience mood, especially the presence of a large number of depressed persons as a result of the Great Depression. The influence of music on suicide may be contingent on societal, social, and individual conditions, such as economic recessions, membership in musical subcultures, and psychiatric disturbance. Further research is needed on art forms, such as feature films, paintings, novels, and music that portray suicides in order to identify the conditions under which the triggering of suicides occurs.
Figures of Grief: Metaphors from a Bereavement Writing Group
Authors: Young Elizabeth
Published: April 2008

In a community-based bereavement writing group, patterns of metaphor emerged and helped the group members identify and deal with particularly challenging aspects of death and grief, including taboo subjects such as abuse and suicide. The metaphors show how a bereavement writing group functioned to address the needs of people coping with different kinds of grief effectively and efficiently. Analysis of the specific metaphors suggests why figurative language enabled the group to bond quickly and strongly, delve into the complex emotions death elicits, and integrate experiences of loss and grief safely and productively. The patterns of metaphors the group produced in their writing about death and grief are discussed in terms of bereavement processes, and the topics the group used to elicit the figures of speech are presented for further refinement and use.
Why does Zeno the Stoic Hold His Breath? “Zenoism” as a New Variable for Studying Suicide
Authors: Kaplan Kalman J. , Ficker Lisa , Wallrabenstein Inga , Dodge Neal , Laird Peta-Gay , Thiel Kenneth , Folk Melissa
Published: April 2008

A single misfortune may be seen as just that, or may be interpreted as Zeno the Stoic did, as a “sign” of cosmic proportion (zenoizing), which paradoxically provides a missing meaning structure. This article presents two studies testing out this new variable (zenoism): in Study One ( n = 233), we explore the moderating effects of religiosity and gender on zenoism, depression, demoralization, and suicidality. In Study Two ( n = 137), we explore these same moderating effects on zenoism, fear of dependency, value of life, and favorability toward physician-assisted suicide (PAS). Results indicate: 1) men and non-religious respondents (especially men) zenoize more than women and religious respondents; 2) non-religious respondents, (especially men) are more generally favorable to PAS and more suicidal; 3) Zenoism is negatively related to depression, demoralization, and value of life for non-religious respondents, and for men; 4) Zenoism is positively related to favorability toward PAS toward one's self and overall suicidality; and finally 5) general and self-specific favorability toward PAS are distinct, but both relate to overall suicidality.
Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong
Authors: DeFond Mark L. , Francis Jere R. , Wong T. J.
Published: April 2008

Audit fees of Big 6 and non-Big 6 accounting firms are examined for 348 publicly listed Hong Kong companies. Using more recent data than prior studies, we find evidence of Big 6 premiums for both general brand name and for industry specialization. In addition, we find that the large local firm Kwan Wong Tan & Fong, which is the market leader in the property sector, has significantly lower fees than both Big 6 and other non-Big 6 auditors in that industry. Specialization thus leads to different results for Big 6 and non-Big 6 firms and suggests a market segment not previously identified: non-Big 6 specialization, which leads to production economies and the capture of market share through lower fees for a clientele seeking low-priced audits. These results also suggest that prior studies do not recognize sufficiently that Big 6 brand-name reputation is a necessary foundation on which to achieve higher priced quality-differentiated audits based on industry specialization.
Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985–2000
Authors: Krogstad Jack L. , Smith Gerald
Published: April 2008

This study utilizes citation analysis to explore the impact and standing of Auditing: A Journal of Practice & Theory (AJPT) both within the accounting/auditing discipline and in the context of related fields. More specifically, the citations to AJPT from other journals included in the Social Sciences Citation Index (SSCI), plus citations appearing in additional, high-quality accounting/auditing journals (not included in the SSCI) are combined with self-citations to yield a database of 3,102 citations for the period 1985 through 2000. This database is analyzed to observe trends and to identify journals citing AJPT most frequently. Additionally, articles and authors cited most widely are enumerated. AJPT's growing influence and stature are documented, and the results support the conclusion that the Auditing Section's journal has continued to adhere to its essential objective of promoting communication between auditing research and practice.
Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach
Authors: Chong Vincent K. , Chong Kar Ming
Published: April 2008

This paper examines budget goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job performance variables. The data were collected by survey questionnaires. Seventy-nine middle-level managers, drawn randomly from a cross-section of manufacturing companies in Australia, participated in the project. A structural equation modeling technique was used to test hypothesized linkages. Support was found for the effects of budget goal commitment and informational roles of budget participation on job performance.
The Use of Technology in the Delivery of Instruction: Implications for Accounting Educators and Education Researchers
Authors: Bryant Stephanie M. , Hunton James E.
Published: April 2008

The twofold purpose of this paper is to offer recommendations to accounting educators regarding educational technology (ET) delivery modes, and to stimulate accounting education research efforts in the area of ET. Drawing from behavioral and cognitive theory, as well as educational research on the impact of technology on learning, this paper reports and discusses the current state of research in ET. Next, ET research and accounting technology research are reviewed and classified into five types: (1) evaluation research, (2) media-comparison studies, (3) intra-medium studies, (4) aptitude-treatment interaction studies, and (5) alternative research designs. We provide practical guidelines to accounting educators and theory-based suggestions to accounting education researchers with regard to ET and its potential impact on student learning. Finally, we offer some directions for future accounting ET research.
A Research Note on Accounting Students' Epistemological Beliefs, Study Strategies, and Unstructured Problem-Solving Performance
Authors: Phillips Fred
Published: April 2008

In a previous study, Phillips (1998) observed that accounting students possess several dimensions of beliefs about the nature of knowledge, and provided evidence that one of the belief dimensions (i.e., that knowledge is uncertain) was related to a component of unstructured problem-solving performance (i.e., evaluating the relevance of case facts). Phillips (1998) also proposed that the relationship between students' beliefs and unstructured problem solving was mediated by their study strategies, but did not test this proposition. The current study replicates the belief dimensions observed by Phillips (1998) and examines the empirical relationship among students' beliefs, study strategies, GPAs, and unstructured problemsolving performance. Results indicate that one dimension of beliefs (i.e., that knowledge is complex) was associated with a dimension of study strategies (i.e., consolidating knowledge) and that these two dimensions were related to cumulative GPA and, after controlling for GPA, with a component of unstructured problem-solving performance (i.e., consolidating analyses). These findings, in conjunction with the results reported by Phillips (1998), are consistent with the theory that performance on an unstructured problem depends, in part, on the degree to which student beliefs and study strategies match the features of an “ideal” solution for the problem. This theory helps to explain how two equally knowledgeable students can differ in how they cope with unstructured problem solving, with one insisting on simple answers and the other remaining open to complex and integrative solutions.
Incorporating Ethics and Professionalism into Accounting Education and Research: A Discussion of the Voids and Advocacy for Training in Seminal Works in Business Ethics
Authors: Jennings Marianne M.
Published: April 2008

From 1999–2002, companies, the stock markets, audit firms, the accounting profession, and federal regulators were shaken with near-daily revelations in the form of earnings restatements or confessions of financial instability by firms that had been certified as ongoing entities. A guilty plea by one auditor and the criminal conviction of his audit firm have resulted in statutory reform, new policies on financial reporting, and stricter regulatory requirements for audit firms. When all the reform dust settles, however, and the new statutes, regulations, and rules are implemented, auditors and those who educate them will still be left with the same question: why were auditors willing to allow the types of financial reports and reporting decisions that produced fundamentally unfair and inaccurate portraits of the companies they were auditing? The answer to this question requires exploration of ethics education in both business schools and schools of accountancy. While there are voids in that training, there are also seminal works that could be used to help future accountants and auditors understand the dilemmas they will face and how to resolve such dilemmas. These voids are explored through a review of the literature in business ethics with accompanying suggestions for future direction for research. More importantly, this review offers a suggested list and discussion of the key works all accounting students should study as part of a degree program in order to inculcate in them a strong sense of ethics as a professional.
Genesis of an Online Course
Authors: Dunbar Amy E.
Published: April 2008

This paper presents a descriptive and evaluative analysis of the transformation of a face-to-face graduate tax accounting course to an online course. One hundred fifteen students completed the compressed six-week class in 2001 and 2002 using WebCT, classroom environment software that facilitates the creation of webbased educational environments. The paper provides a description of the required technology tools and the class conduct. The students used a combination of asynchronous and synchronous learning methods that allowed them to complete the coursework on a self-determined schedule, subject to semi-weekly quiz constraints. The course material was presented in content pages with links to Excel® problems, Flash examples, audio and video files, and self-tests. Students worked the quizzes and then met in their groups in a chat room to resolve differences in answers. Student surveys indicated satisfaction with the learning methods.
Thinking Outside of the Box (of wine, that is): An Exercise in Independence
Authors: Richardson Robert C.
Published: April 2008

uditor independence is a concept that has received much attention in recent years. Traditional accounting and auditing classes have focused on teaching the rules of independence, with less emphasis on questioning the effectiveness of those rules. Huss and Patterson (1993) suggest that making comparisons between ethics in accounting and ethics in other fields can help identify strengths and weaknesses in accounting rules, as well as aid students in identifying ethical dilemmas.

Robert Parker is a wine critic who provides opinions to wine consumers through his journal, The Wine Advocate, subtitled “The Independent Consumer's Bimonthly Guide to Fine Wine.” This exercise will give you the opportunity to study independence in an unrelated field (i.e., “out of the box”) with hopes that you will develop your own views and attitudes about independence and later apply those values and skills to accounting.
Rethinking the Influence of Agency Theory in the Accounting Academy
Authors: Cohen Jeffrey R. , Holder-Webb Lori L.
Published: April 2008

The business press is showering criticism on business academics, citing failure to teach relevant skills to students and a perceived increasing irrelevance of research streams. This criticism is echoed by some academics who assert the need for serious consideration of the academy's direction. In this essay, we examine and extend this body of criticism and explore its implications for accounting research and education. We discuss how our discipline has freely borrowed methodology from the physical sciences and how this importation has led to the adoption of excessively simplified economic theories. We also consider the self-fulfilling attribute of social science theories and how this attribute has led to formulations of behavioral models, instantiation of those models in the business environment, and eventual conformity of manager behavior related to the underlying assumptions of these models. We then examine agency theory in light of this dynamic and explore how the discipline-wide espousal of this theory may have led our accounting education system to unwittingly introduce and then normalize narrowly self-interested behavior. Finally, we suggest ways to improve accounting education that embrace multiple perspectives for preparing students to act truly in the public interest.
Empirical Evidence on Jurisdictions that Adopt IFRS
Authors: Hope Ole-Kristian , Jin Justin , Kang Tony
Published: April 2008

International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countries' decisions to voluntarily adopt IFRS. This issue is relevant to standard-setters because a better understanding of the motivations for adoption will enable them to promote IFRS more effectively to countries that currently do not employ IFRS. Consistent with bonding theory, we find that countries with weaker investor protection mechanisms are more likely to adopt IFRS. Our evidence also shows that jurisdictions that are perceived to provide better access to their domestic capital markets are more likely to adopt IFRS. Taken together, our results are consistent with the view that IFRS represent a vehicle through which countries can improve investor protection and make their capital markets more accessible to foreign investors.
EDI Adoption and Implementation: An Examination of Perceived Operational and Strategic Benefits, and Controls
Authors: Sriram Ram S. , Arunachalam Vairam , Ivancevich Daniel M.
Published: April 2008

In recent years, Electronic Data Interchange (EDI) has revolutionized the way in which businesses conduct their trading activities. Even though the popularity and potential attached to EDI is growing rapidly, knowledge regarding the nature of EDI benefits and EDI control practices is very limited. This paper reports the results of a survey of EDI users that explores these key implementation issues. This study focuses on organizational factors that are associated with EDI adoption and implementation.

Findings indicate that organizations experience both operational and strategic benefits from EDI. Customer-initiated EDI users recognized slightly greater EDI strategic benefits than did other users. Also, long-time users recognized both strategic and operational benefits in greater proportions than did more recent users, and smaller firms more often cited better customer service and convenience (as strategic and operational benefits, respectively) from implementing EDI. An examination of control practices revealed that while some basic procedures such as passwords and logs are widely used, the overall EDI control structure is typically weak. The role of management support and awareness and the implications for the management and control of EDI are also discussed.
Behavioral Self-Regulation of Telework Locations: Interrupting Interruptions! (Retracted)
Authors: Hunton James E.
Published: April 2008

This study examines the impact of alternative telework strategies on professional and personal outcomes. The research design is a longitudinal between-participants field experiment with two manipulated factors: satellite office space available (no, yes) and downtown office space available (no, yes). In all four conditions, participants could telework from home. The design incorporated a fifth (control) condition with no telework, reflecting current company policy. One hundred sixty medical coders from a large health care company participated in the experiment. Archival data recorded work locations, task interruptions, quality adjusted task performance, and employee retention, while the experience sampling method (ESM) captured cognitive and affective responses. The findings help to explain the social dynamics of work location autonomy in the rich ecological settings of employees' organizational and personal environments.
Hormone-Sensitive Lipase Serine Phosphorylation and Glycerol Exchange Across Skeletal Muscle in Lean and Obese Subjects
Authors: Jocken Johan W.E. , Roepstorff Carsten , Goossens Gijs H. , van der Baan Paula , van Baak Marleen , Saris Wim H.M. , Kiens Bente , Blaak Ellen E.
Published: April 2008

OBJECTIVE—Increased intramuscular triacylglycerol (IMTG) storage is a characteristic of the obese insulin-resistant state. We aimed to investigate whether a blunted fasting or β-adrenergically mediated lipolysis contributes to this increased IMTG storage in obesity.

RESEARCH DESIGN AND METHODS—Forearm skeletal muscle lipolysis was investigated in 13 lean and 10 obese men using [2H5]glycerol combined with the measurement of arteriovenous differences before and during β-adrenergic stimulation using the nonselective β-agonist isoprenaline (ISO). Muscle biopsies were taken from the vastus lateralis muscle before and during ISO to investigate hormone-sensitive lipase (HSL) protein expression and serine phosphorylation.

RESULTS—Baseline total glycerol release across the forearm was significantly blunted in obese compared with lean subjects (P = 0.045). This was accompanied by lower HSL protein expression (P = 0.004), HSL phosphorylation on PKA sites Ser563 (P = 0.041) and Ser659 (P = 0.09), and HSL phosphorylation on the AMPK site Ser565 (P = 0.007), suggesting a blunted skeletal muscle lipolysis in obesity. Total forearm glycerol uptake during baseline did not differ significantly between groups, whereas higher net fatty acid uptake across the forearm was observed in the obese (P = 0.064). ISO induced an increase in total glycerol release from skeletal muscle, which was not significantly different between groups. Interestingly, this was accompanied by an increase in HSL Ser659 phosphorylation in obese subjects during ISO compared with baseline (P = 0.008).

CONCLUSIONS—Obesity is accompanied by impaired fasting glycerol release, lower HSL protein expression, and serine phosphorylation. It remains to be determined whether this is a primary factor or an adaptation to the obese insulin-resistant state.
Glucose Metabolism In Vivo in Four Commonly Used Inbred Mouse Strains
Authors: Berglund Eric D. , Li Candice Y. , Poffenberger Greg , Ayala Julio E. , Fueger Patrick T. , Willis Shannon E. , Jewell Marybeth M. , Powers Alvin C. , Wasserman David H.
Published: April 2008

OBJECTIVE—To characterize differences in whole-body glucose metabolism between commonly used inbred mouse strains.

RESEARCH DESIGN AND METHODS—Hyperinsulinemic-euglycemic (∼8.5 mmol/l) and -hypoglycemic (∼3.0 mmol/l) clamps were done in catheterized, 5-h-fasted mice to assess insulin action and hypoglycemic counter-regulatory responsiveness. Hyperglycemic clamps (∼15 mmol/l) were done to assess insulin secretion and compared with results in perifused islets.

RESULTS—Insulin action and hypoglycemic counter-regulatory and insulin secretory phenotypes varied considerably in four inbred mouse strains. In vivo insulin secretion was greatest in 129X1/Sv mice, but the counter-regulatory response to hypoglycemia was blunted. FVB/N mice in vivo showed no increase in glucose-stimulated insulin secretion, relative hepatic insulin resistance, and the highest counter-regulatory response to hypoglycemia. In DBA/2 mice, insulin action was lowest among the strains, and islets isolated had the greatest glucose-stimulated insulin secretion in vitro. In C57BL/6 mice, in vivo physiological responses to hyperinsulinemia at euglycemia and hypoglycemia were intermediate relative to other strains. Insulin secretion by C57BL/6 mice was similar to that in other strains in contrast to the blunted glucose-stimulated insulin secretion from isolated islets.

CONCLUSIONS—Strain-dependent differences exist in four inbred mouse strains frequently used for genetic manipulation and study of glucose metabolism. These results are important for selecting inbred mice to study glucose metabolism and for interpreting and designing experiments.
The neuroendocrine tumors of the ileum
Authors: Costin Simona , Dumitrascu Dan
Published: April 2008

Neuroendocrine tumors arise from the diffuse neuroendocrine system and secrete several peptides and bioactive amines (serotonin, histamine, dopamine, norepinephrine, corticotropin, calcitonin, bradykinin, kalikrein, gastrin, cholecystokinin, prostaglandins). The most common occurrence site of neuroendocrine tumors is the ileum. The symptoms of small bowel carcinoids are represented by intermittent intestinal obstruction and carcinoid syndrome. Presence of the carcinoid syndrome usually indicates hepatic or retroperitoneal metastases. The typical carcinoid syndrome is characterized by flushing, diarrhea, nonspecific abdominal pain and bronchospasm. The diagnosis of small bowel tumors is often difficult due to their rarity and the nonspecific and variable nature of the presenting signs and symptoms. The most useful initial diagnostic test for the carcinoid syndrome is to measure 24-hour urinary excretion of 5-hydroxyindolacetic acid (5 HIAA), which is the end product of serotonin metabolism. Capsule endoscopy is a more recent diagnostic tool. Surgery is the radical form of curative therapy for carcinoid tumors. Numerous therapies are available for palliation including surgery, pharmacologic therapy, interventional radiologic therapy, embolization and chemoembolization of hepatic metastases, immunotherapy (Interferon alfa) and chemotherapy. We carefully reviewed the available literature on this topic before beginning our study.
IL-2, IL-6 and IL-8 levels remain unaltered in the course of immunosuppressive therapy after renal transplantation
Authors: Rysz Jacek , Kocur Eugeniusz , Blaszczak Robert , Bartnicki Piotr , Stolarek Robert , Piechota Mariusz
Published: April 2008

Cytokines regulate the immune reactions elicited by renal transplantation (RT). This study was designed to investigate the blood serum levels of IL-2, IL-6, IL-8 in 25 RT patients (10 female and 15 male, mean 5.4±2.7 yrs after RT) three times over a six-month period during standard immunosuppressive therapy with cyclosporine A, azathioprine and prednisolone. The levels of IL-2, IL-6 and IL-8 were tested with ELISA Quantikine Human Interleukin Immunoassay (R&D Systems, detection level 7,0.7 and 10 pg/cm3, respectively). There was no significant alternation of blood serum levels of IL-2, IL-6 and IL-8 in the study patients.
Successful management of mild atopic dermatitis in adults with probiotics and emollients
Authors: Kaur Sirje , Kullisaar Tiiu , Mikelsaar Marika , Eisen Maigi , Rehema Aune , Vihalemm Tiiu , Zilmer Kersti , Zilmer Mihkel
Published: April 2008

Atopic dermatitis is characterized by impaired skin and mucous membrane barrier function. Measures improving barrier integrity decrease the influence of environmental factors that might exacerbate inflammation. Ten adult patients with mild-to-moderate atopic dermatitis consumed for three months fermented with potent antioxidative probiotic, L. fermentum ME-3 (DSM 14241) goat milk 200 mg/day. A control group consisted of six patients, not supplemented by probiotic. All patients used emollients regularly. Skin iron levels, glutathione redox ratios (GSSG/GSH), diene conjugate (DC) amounts, blood glutathione status, oxidized low-density lipoprotein (oxLDL), and total antioxidativity was measured at the baseline and after three months. A significant decrease in skin iron levels, DC amounts, and glutathione redox ratio occurred in the probiotic-supplemented group compared to the control group (P < 0.05 for all indices). In the same group, blood levels of oxLDL decreased (p < 0.05), and GSH levels increased (P < 0.001) with concomitant improvement in the GSSG/GSH ratio. Blood antioxidativity markers also showed an improvement. The results of our study demonstrate that regular use of probiotics with antioxidative properties coupled with the use of lipid-containing emollients considerably decreases inflammation and concomitant oxidative stress in adult patients with mild-to-moderate atopic dermatitis. This effect was observed both in the skin and in the blood.