bluuebunny/crossref_metadata_2025 huggingface dataset:
Allegations of Abuse: The Need for Responsible Practice
Authors: Pillai Mary
Published: January 2017

The current UK child protection process has evolved reactively out of scandals. This has led to a culture of support and empathy with those making allegations of abuse while offering no robust means by which false claims can be recognised. Information has been collected from 22 families who became subject to criminal or civil proceedings when a female adolescent or young adult developed a mental health problem. The resultant outcomes were mostly disastrous, for the young person and the family. In every case there was no evidence supporting the allegations of abuse, and substantive evidence they were false, yet this crucial information had not been sought.

Each of the 22 families complained that enquiries began from a presumption of guilt. The families documented common and recurring problems, which led them to feel alienated from professionals. Claims of innocence were taken as evidence of guilt, and information was interpreted in a manner that fitted only this presumption while factual evidence to the contrary was ignored. The reasons underlying this professional behaviour are considered. Among the presumed ‘victims’, outcomes were positively correlated with the level of residual contact between the alleged victim and their family, especially the mother. However, this did not hold true in cases where allegations of abuse arose in the context of an acrimonious parental relationship breakdown. There were no good outcomes where parents were completely excluded. It is not clear that families and alleged ‘victims’ will fare any better under recently revised guidance and framework.
Personality of Males Charged with Outrage of Modesty
Authors: Yap A K , Lim L E C , Ong S H , Chan K L , Chan A O M
Published: January 2017

Outrage of modesty (OOM) is considered a serious crime in Singapore and offenders are often charged with a period of imprisonment with or without a fine and caning. Previous studies have indicated that non-violent sexual offenders tend to have a socially inhibited personality. No published study has yet been conducted to investigate the personality of OOM offenders. The purpose of the current study was to assess the personality of males charged with outrage of modesty and compare them to a group of males charged with theft using the 16 Personality Factors questionnaire (16PF; Cattell, Eber, and Tatsuoka, 1970).

Participants were selected over a two-year study period from a cohort of prisoners serving sentence at Changi Prison. A total of 30 OOM and 22 theft offenders completed the 16PF. All OOM subjects had been charged for molesting an adult female. Unexpectedly, planned comparisons revealed that OOM subjects had marginally higher scores on Factor H (boldness) compared to theft subjects. Exploratory analyses revealed no other significant differences between OOM and theft subjects. Implications of findings and limitations of the study are discussed.
Some Observations on the Action of Δ9-THC on the Human Organism
Authors: Coutselinis Antony
Published: January 2017

The action of Δ9-tetrahydrocannabinol (Δ9-THC) on heavy hashish users after smoking was studied. Its action was compared with that of pure hashish resin, and the results are discussed briefly.
Diseases of the Airways and Lungs in Forensic Autopsy Material of Alcoholics
Authors: Lthomsen Jørgen
Published: January 2017

The frequency of diseases of the airways and lungs was examined in a forensic autopsy material of 441 alcoholics, who were compared with 255 controls. Lobar pneumonia was seen only in alcoholics, emphasizing alcohol abuse as a predisposing factor for this infection. Tuberculosis was more frequent in alcoholics, while there were no major differences in the occurrence of chronic lung diseases.
Does Being Unusual and Dangerous Mean You are Mad?
Authors: Browning Michael
Published: January 2017

This article is, essentially, an examination of what the medical profession and society generally mean by the term ‘mad’, and what relevance ‘madness’ has to modern psychiatry. It suggests that ‘madness’ differs from ‘mental illness’ and that psychiatry only deals with the latter. It concludes that for any rigorous, rational approach to psychiatry to be attempted an accepted framework of what constitutes mental illness must be used. This is the important role of ICD 10 and DSM IV which help to ensure that psychiatrists do not act as ‘moral gaolers of the state’.
3. The Obscure Autopsy and Neuroleptic Malignant Syndrome
Authors: Path J W Lowe Td Mb Bs Mrcp (Uk) Frc
Published: January 2017

The technique of immunocytochemistry was used to identify myoglobin in kidney, confirming a diagnosis of neuroleptic malignant syndrome following an otherwise obscure autopsy in a decomposed body. The features of neuroleptic malignant syndrome are reviewed with a differential diagnosis of myoglobin renal casts. The report emphasizes a thorough and detailed assessment of deaths which occur during treatment with neuroleptic drugs.
4. Decapitation – A Rare Complication in Hanging
Authors: Registrar U Raja Senior , Sivaloganathan S
Published: January 2017

Decapitation from hanging is rare and there appears to be a lack of reports in scientific literature. Two cases of this phenomenon are reported.
Hand Function in Muscular Dystrophies
Authors: Artilheiro Mariana C. , Cardoso de Sá Cristina dos Santos , Fávero Francis M. , Wutzki Hanna C. , de Resende Maria Bernadete Dutra , Caromano Fátima A. , Voos Mariana C.
Published: January 2017

The aim of this study was to investigate the relationship between Performance of Upper Limb (PUL) and Jebsen–Taylor Test (JTT) to assess and monitor upper limb function progression in patients with muscular dystrophy. Thirty patients diagnosed with Duchenne muscular dystrophy, limb-girdle muscular dystrophy, Becker muscular dystrophy, myotonic dystrophy Type 1, and fascioscapulohumeral dystrophy were submitted to the shoulder, elbow, and wrist domains of PUL, and to JTT subtests. Spearman tests investigated the relationships between PUL and JTT total scores and domains. Correlations were classified as strong ( r ≥ 0.70), moderate (0.40 ≤  r < 0.70), or weak ( r ≤ 0.40). There were strong correlations between the PUL and JTT total scores ( r = −0.706). Although JTT measures time and PUL provides kinesiologic scores, these measures were related. Therefore, muscle synergies, which control the compensatory movements and motor functions involving mainly shoulder, elbow, wrist, and finger movements, are related to timed performance in patients with muscular dystrophies.
The Highest Attainable Standard of Evidence (HASTE) for HIV/AIDS Interventions: Toward a Public Health Approach to Defining Evidence
Authors: Baral Stefan D. , Wirtz Andrea , Sifakis Frangiscos , Johns Benjamin , Walker Damian , Beyrer Chris
Published: January 2017

Objectives.

Evidence-driven decisions have become a standard for health interventions, policy, and programs. While randomized controlled trials (RCTs) are encouraged for public health interventions, there are limitations with RCTs as the gold standard of evidence for HIV interventions. We developed a novel system of evaluating evidence for assessing HIV preventive interventions termed the Highest Attainable Standard of Evidence (HASTE).

Methods.

The HASTE system focuses on triangulation of three distinct categories of evidence: efficacy data, implementation data, and plausibility. We conducted systematic reviews, including experimental and observational data, to assess all available interventions for men who have sex with men (MSM). We collected implementation and programmatic data using a global electronic consultation, Internet searches, and in-person consultations. We assessed plausibility with expert analyses of both biological and public health evidence.

Results.

HASTE includes four grades of evidence: Strong (Grade 1), Conditional (Grade 2), Insufficient (Grade 3), and Inappropriate (Grade 4). We used the HASTE system to evaluate the evidence for HIV interventions for MSM in low- and middle-income countries. Several differences emerged in the strength of recommendation with the use of the HASTE system, including strong recommendations for voluntary counseling and testing and for structural interventions.

Conclusions.

The HASTE system addresses a need for an evidence evaluation tool that is specific for HIV interventions and facilitates an evaluation of biomedical, behavioral, and structural approaches using the highest standard of attainable evidence. HASTE represents a tool that balances scientific integrity and practicality in assessing the quality of evidence of preventive interventions targeting the most-at-risk populations for HIV.
Doing and Displaying Gendered Boundary Work among Blended Families in Israel
Authors: Lahad Kinneret , Sabar Galia , Sabar Ben Yehoshua Naama
Published: January 2017

This article seeks to introduce a more complex understanding of family change in Israel, through the case study of Israeli blended families. Going beyond the research on blended families in Israel and elsewhere, we wish to focus our analysis on how blended families are displayed in contemporary Israeli society. The analytical stress on displaying enables us to discern the fluidity and creativity in contemporary family life in Israel, as well as the boundary work through which family members present their family, to themselves and to other audiences. By analyzing data from over 40 in-depth interviews with parents who formed a blended family unit, we argue that family members embody a fuzzy mindset, which does not confine to a state of either/or, and at the same time negotiates traditional nuclear models of the “natural” family inherent in Israeli society.
The Differential Thermal Analysis of Natural and Modified Wool and Mohair
Authors: Felix W. Dale , McDowall Max A. , Eyring Henry
Published: January 2017

Four types of wool and three types of mohair were examined by differential thermal analysis (DTA) in the natural and dried states. The DTA curves of wool and mohair were not significantly different. Curves for both in the natural state showed an endotherm at 130–145°, ascribed to the vaporization of bound water, and endotherms at 220–230° and 230–250° accompanied by charring, the release of gaseous decomposition products, and, ultimately, liquefaction. Derivatives of one type of wool and one type of mohair prepared by acetylation or modification of the disulfide cross-linkages were compared with unmodified materials by DTA. Differences in the DTA curves are described, and possible correlations of these with the changes in chemical structure are suggested. Collagen, gelatin, silk, horn keratin, cystine, and cysteine hydrochloride were also characterized.
Cotton Fiber Morphology and Textile Performance Properties
Authors: Rowland S. P. , Nelson M. L. , Welch C. M. , Hebert J. J.
Published: January 2017

The morphology and physical performance properties of the cotton fiber are reviewed. The objective is to clarify interrelationships between cotton morphology and textile performance properties and to delineate approaches to improve chemically modified cotton fabrics. The review has been restricted primarily to subject matter that demonstrates basic principles. We have considered the effects upon morphology and physical performance that result from conventional pad-dry-cure crosslinking, crosslinking the fiber in the swollen state, simple substitution, and polymer deposition. The unique characteristics of fibers crosslinked after mercerization-restretching and of fibers crosslinked by the fixation-cure type of process are examined. The never-dried cotton fiber, the dried fiber of commerce, and the reswollen fiber are considered in detail. Chemical modification, especially that for development of resilience, can be detrimental or even disastrous to strength, abrasion resistance, hand, etc. Superior balance of strength, abrasion resistance, and resilience can be achieved with conventional cotton fabrics and conventional N-methylol reagents through processes in which the reagents penetrate to less accessible regions of the fiber and develop network polymeric crosslinkages. Alternately, mercerization-restretching of yarns before conversion to fabric subsequently finished by conventional crosslinking processes also leads to attractive balances of strength and resilience. The common feature that characterizes those cottons that have superior balances of performance properties and those that have that potential is a reduction and/or redistribution of internal strains in the cotton fiber.
Effect of Photostability of 2-Pyrazoline Fluorescent Whitening Agents on the Rate of Yellowing of Whitened Wool
Authors: Evans N. A. , Rivett D. E. , Waters P. J.
Published: January 2017

Sulfonated 2-pyrazolines containing two, three, and four phenyl groups have been synthesized and examined as fluorescent whitening agents for wool. Although the photostability of these whiteners increases as the number of phenyl substituents is increased, the rate of photoyellowing of wool containing these whiteners has been found to be independent of the whitener used. The rate of photoyellowing of wool treated with the diaryl-2-pyrazoline (Ha) increases with increasing whitener concentration up to 0.4% owf and then remains constant up to a concentration of 1.6% owf—the highest level studied.
Construction and Use of a Table for Converting the Arealometer Units A and D to Estimates of Width and Relative Wall Thickness of the Cotton Fiber
Authors: Stephens S. G.
Published: January 2017

A table for converting Arealometer A and D readings to estimates of average fiber width (F) in micrometers and relative wall thickness (RWT) in percent is presented. The table gives “clean” estimates of F and RWT that are not obtained from A and D considered separately nor from Micronaire readings. It can be used to obtain information on the fiber properties of the large collection of cotton breeders' stocks for which Arealometer data have been recorded. A survey of over one thousand such stocks indicates that fine, medium-length fibers with relatively thick walls—a combination that may be desirable for open-end spinning—are characterized by high A and low D Arealometer readings. It is a rare combination in Upland cottons but is available in primitive forms of G. hirsutum L. and G. barbadense L. Whether this combination can be transferred to Upland cottons without reducing yield potential remains an open question.
The Iodometric Determination of P(III) in Flame Retardants for Cotton
Authors: Frank Arlen W.
Published: January 2017

Thpc is oxidized quantitatively to THPO by potassium iodate in the absence of added acid or base. The oxidation is repressed by acids and, under certain conditions, by weak bases.
On the Flexure of Elastic Two-Filament Yarns
Authors: Huang N. C.
Published: January 2017

Problems in the flexural deformation of yarns are studied for better understanding of the mechanical behavior of woven fabrics. Our investigation will focus on an elastic two-filament yarn. Two cases are considered, namely: (1) the pure bending of a yarn, and (2) the lateral deflection of a cantilever yarn introduced by a transverse force applied at its end. The filaments in the yarn are treated as slender curved rods. The linear theory of elastic slender curved rods is employed in our analysis. The deformation of the yarn is determined by the energy method. It is found that the contact force between the filaments is zero. Hence, the flexure of the yarn can be studied from the analysis of a single filament.
On Fiber Alignment Using Fluid-Dynamic Forces
Authors: Bangert Louis H. , Sagdeo Pradipkumar M.
Published: January 2017

A simple approach to the alignment of short fibers moving in an air stream was explored, in which transverse air jets acted to alter main stream velocity and direction in a desired manner. An approximate analysis was developed for the effects of aerodynamic forces on fiber motion and was combined with a theory for the influence of transverse air jets on the main flow. Experiments on fiber alignment using this approach were performed, the principal data being multiflash photographs of the fiber motion. The approximate theory is in qualitative agreement with the experimental results. These results showed that fiber alignment parallel to the main stream can be achieved for a wide range of initial fiber angles. Further, this alignment can be performed with low-speed air flows, which may facilitate fiber handling in many applications.
The Fundamentals of Electrostatic Spinning
Authors: Doĝu Ismail
Published: January 2017

A mathematical analysis of uncrimping of textile fibers in an electrostatic field is given. One important result of this analysis is that a textile fiber is very little uncrimped in the field strengths that can possibly be used in this process, since higher field strengths cause a dielectric breakdown. A mathematical treatment of the orientation of fibers in an electrostatic field is also given. The amount of orientation depending on the fiber physical properties and process parameters are calculated. It is shown that a freely-suspended single fiber moving in an electrostatic field may perform either a periodic or nonperiodic lateral vibration depending on the magnitude of the electrostatic field strength. It is shown that in an electrostatic spinning process there is little fiber orientation in the time available before the fiber enters into the rotor-electrode. The critical value of the field strength determining whether a fiber will perform a periodic or nonperiodic movement is calculated. It is shown that the transfer of fibers of variable fineness by means of an electrostatic field from the feeding device to the twisting element is a randomizing process of the positions of fibers relative to each other, and this is rather important as far as the yarn evenness is concerned.
Geometry and Dimensional Properties of Plain Loops Made of Rotor Spun Cotton Yarns
Authors: Banerjee P. K. , Alaiban T. S.
Published: January 2017

The data on loop length generated in the course of these experiments have been analyzed to establish the effect of yarn linear density and twist factor as well as machine gauge and cam setting on the dry relaxed loop length. The effects of cam setting and sinker spacing have been quantified by empirical relations.
Establishing a Cloud Computing Success Model for Hospitals in Taiwan
Authors: Lian Jiunn-Woei
Published: January 2017

The purpose of this study is to understand the critical quality-related factors that affect cloud computing success of hospitals in Taiwan. In this study, private cloud computing is the major research target. The chief information officers participated in a questionnaire survey. The results indicate that the integration of trust into the information systems success model will have acceptable explanatory power to understand cloud computing success in the hospital. Moreover, information quality and system quality directly affect cloud computing satisfaction, whereas service quality indirectly affects the satisfaction through trust. In other words, trust serves as the mediator between service quality and satisfaction. This cloud computing success model will help hospitals evaluate or achieve success after adopting private cloud computing health care services.
Production performance analysis for horizontal wells in composite coal bed methane reservoir
Authors: Wei Zhang , Ruizhong Jiang , Jianchun Xu , Yihua Gao , Yibo Yang
Published: January 2017

In this paper, the mathematical model of production performance analysis for horizontal wells in composite coal bed methane reservoir is introduced. In this model, two regions with different formation parameters are distinguished, and multiple mechanisms are considered including desorption, diffusion, and viscous flow. Then the solution of horizontal well performance analysis model is obtained by using point source function method, Laplace transform, and Stehfest algorithm comprehensively. The solution of the proposed model is verified with previous work thoroughly. The pressure transient analysis for horizontal well when producing at a constant rate is obtained and discussed. At last, different flow regimes are divided based on pressure transient analysis curves. They are early wellbore storage period, skin factor period, first radial flow regime, transition regime, second radial flow regime, transfer regime, and late pseudo-radial flow regime. The effects of related parameters such as storativity ratio, transfer coefficient, adsorption coefficient, ratio of vertical permeability to horizontal permeability, skin factor, horizontal well position in vertical direction, and inner region radius are analyzed as well according to pressure transient analysis and rate transient analysis curves. The presented work in this paper can give a better understanding of coal bed methane production performance in composite reservoir.
Offshore Norwegian Development Cost Calculated from Project Data
Authors: Adelman M.A.
Published: January 2017

Governments seek to maximize their revenue from mineral resources without taking so much as to discourage investment. To achieve this, an understanding of the cost of production from any given property is necessary. This paper examines a number of proposed developments in the Norwegian North Sea and uses two methodologies to estimate costs in light of reported investment and production data. The results suggest that even $15/barrel will support development in all cases, though one field could be considered marginal, while $20/barrel makes the fields quite profitable, with rates of return ranging from 20% to 40%.
LPG Consumption in the Long Term: Supply, Pricing Demand with Particular Reference to the Petrochemical Sector
Authors: Shammas Pierre
Published: January 2017

Supply of LPG is forecast to grow over the next decade from the present level of 180 million t/y to about 185–190 million t/y, depending on demand in Asia which is rising rapidly and on new LPG export projects. Most of the increase in supply will come from new gas and crude oil production, from new LNG ventures, and from refineries reducing the n-butane content of motor gasoline.

Pricing will remain volatile as a result of crude oil price volatility, variations in the winter weather in the Northern Hemisphere, and as a result of competition between ethane, PPG, naphtha and condensate as ethylene cracker feedstocks.

Saudi Aramco is the world's biggest exporter of LPG/NGL, with a capacity rising from 17.5 million to more than 20 million t/y over the next decade. It plays a key role in the pricing of LPG, and since Oct. 1, 1994, has introduced a new “contract price” (CP) formula which in winter months has raised its revenue by up to $30/tonne. Its move has upset most of its clients and some of them have cancelled their contracts.

Demand for LPG in OECD countries will continue to show steady growth. The increase in demand will be more rapid in the relatively less developed OECD countries, as the trend in Spain has shown in recent years.

Provided that the LPG price is competitive, demand in China, South-East Asia and the Indian sub-continent could grow beyond current projections. Consumption in these countries will depend on the installation of distribution facilities and the rate at which LPG can substitute for traditional fuels and kerosine as well as compete for limited disposable incomes.
PROC IRT: A SAS Procedure for Item Response Theory
Authors: Matlock Cole Ki , Paek Insu
Published: January 2017

This article reviews the procedure for item response theory (PROC IRT) procedure in SAS/STAT 14.1 to conduct item response theory (IRT) analyses of dichotomous and polytomous datasets that are unidimensional or multidimensional. The review provides an overview of available features, including models, estimation procedures, interfacing, input, and output files. A small-scale simulation study evaluates the IRT model parameter recovery of the PROC IRT procedure. The use of the IRT procedure in Statistical Analysis Software (SAS) may be useful for researchers who frequently utilize SAS for analyses, research, and teaching.
The Incremental Information Content of SEC 10-K Reports Filed under the EDGAR System
Authors: Qi Daqing , Wu Woody , Haw In-Mu
Published: January 2017

This paper examines the incremental information content of disclosures in the 10-K reports filed with the SEC through the EDGAR system with a research design that explicitly controls for cross-sectional differences in the informativeness of current and prior disclosures. More specifically, we investigate (1) whether stock returns exhibit abnormal behavior when the 10-K reports are filed with the SEC through the EDGAR system and (2) whether there exist preemptive and delayed market responses to disclosures in these reports. We also run tests for the pre-EDGAR 10-K reports submitted through the paper filing system to compare our results with those of prior studies.

Our empirical results indicate that the 10-K report filed through the EDGAR system contains incremental information while the 10-K report filed through the prior paper filing system does not. This provides empirical evidence in support of the advantage of the EDGAR system over the previous paper filing system in disseminating information to investors in a timely fashion.
Tax Evasion as an Outcome of Organizational Design
Authors: Tzur Joseph , Yaari Varda (Lewinstein)
Published: January 2017

This study analyzes tax evasion as the outcome of the internal organization of the tax bureau—namely, the design of the employees' incentives and work flow. We compare two “extreme” alternatives: the tax bureau as a system of stochastic, costly, in-depth audits and zero incentives for tax agents (SA), or as a “bargaining organization” (BRO) in which tax agents are induced to bargain with taxpayers, and tax returns are audited in depth only if no agreement is reached. We find that collection costs in BRO are lower than in SA, partly because fewer returns are examined, but that incentive costs are higher. In general, BRO is likely to be more efficient if the tax bureau's commissioner can induce agents to be sufficiently tough negotiators while keeping the incentive costs low.
Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium
Authors: Vanstraelen Ann
Published: January 2017

Previous studies have demonstrated that auditors are reluctant to issue going-concern opinions. Some suggest this reluctance is strategic and stems from the auditor's desire to avoid loss of clients or reputation. This paper investigates the threat of loss resulting from auditor switching and client bankruptcy in the regulatory context of Belgium. Belgium requires companies to engage an audit firm for a three-year period. Consequently, the client's threat of switching auditors is potentially more credible in the third year than in the first two years.

The empirical results support the hypothesis that going-concern opinions significantly increase the probability of bankruptcy. Thus, going-concern reports remain relevant even in a country where debt financing is dominant. In addition, clients are four times more likely to switch auditors at the end of the mandatory term if they receive a going-concern opinion in the final year of the term relative to the previous two years. This strongly suggests that mandatory terms influence the association between going-concern opinions and auditor switching.
The Effect of Foreign Ownership Restrictions on the Price Dynamics of Depositary Receipts—Evidence from the Taiwan and Hong Kong Markets
Authors: Tsai Bi-Huei , Li Shu-Hsing
Published: January 2017

In this paper, we study depositary receipt prices in regulated markets and free-entry markets. Because of their unique environments, the Taiwanese and Hong Kong markets provide interesting settings that have not yet been explored in the literature. In particular, we focus on the following: (1) the difference in the long-term price relationships between depositary receipts and underlying securities in free-entry and regulated areas, (2) the price dynamics of the depositary receipts for firms with and without the long-term equilibrium relationships between depositary receipts and underlying securities, and (3) the incremental information content of the qualified foreign institutional investor (QFII) ownership ratio for the depositary receipts issued by Taiwanese firms.

The empirical results reveal that long-term equilibrium relationships between depositary receipts and underlying security prices exist for firms listed in Hong Kong, a free-entry market, but do not necessarily exist for firms listed in Taiwan with foreign ownership restrictions. The long-term equilibrium relationships between depositary receipts and underlying securities and the local market conditions are the most important factors in explaining the depositary receipt returns when the equilibrium exists. In the absence of equilibrium, the lagged returns of depositary receipts or underlying securities and the local market conditions become important. In addition, QFII ownership ratios significantly explain the depositary receipt price variations in a regulated market, which implies the restriction effect on the price dynamics of the depositary receipts.
The Quality of Discretionary Disclosure Under Litigation Risk
Authors: Hughes Patricia J. , Sankar Mandira Roy
Published: January 2017

We present a model of managerial discretionary disclosure under litigation risk. In our model, the manager bears a personal cost of litigation in addition to the costs prescribed by the legal system. Investors share litigation damages with their attorneys and therefore are less than fully insured against market losses. We find that the interaction between the manager's level of aversion to litigation and investors' degree of insurance determines the quality of the manager's disclosure. This is a “cheap-talk” model similar to that of Crawford and Sobel [1982]. Like C&S, we find that, in general, the manager's and investors' preferences do not coincide and that there is a partition equilibrium that is consistent with managers providing a range forecast of earnings. In our setting, we are able to extend C&S and determine what condition is necessary for congruence of preferences resulting in full disclosure and informationally efficient security prices, consistent with managers providing point estimates of earnings. We also address a suggestion of C&S to test the robustness of the partition equilibrium by relaxing the assumption that investors have complete knowledge of the manager's preferences, and we find that, in general, the partition equilibrium is robust. We also show that under restrictive conditions, when the preferences of the manager are not known, a biasing equilibrium exists, consistent with managers providing biased forecasts of earnings.
TRACKS: Bailouts and Unwanted Coordination
Authors: Arya Anil , Glover Jonathan
Published: January 2017

This paper demonstrates that ex post bailouts prompted by a noncontractible signal of output can lead to ex ante tacit collusion. The possibility of being bailed out whenever they fail can decrease the incentives of agents to do a good job in the first place.
The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs
Authors: Benson Earl D. , Marks Barry R. , Raman K. K.
Published: January 2017

State and local governments are not subject to Securities and Exchange Commission (SEC) regulations requiring compliance with generally accepted accounting principles (GAAP). It was only in 1980 that Standard & Poor's issued a policy statement indicating a failure to conform with GAAP would be considered a negative factor in establishing municipal bond ratings. Until May 1986, governmental GAAP was not even enforceable under Rule 203 of the AICPA code of ethics. While some state governments regulate the accounting practices of their local governments, the states themselves are exempt from all accounting regulations. In this unregulated environment, differential levels of financial disclosure by the states are observed. Differential disclosure is presumably the outcome of an economic decision based on the conventional equalization of the marginal costs and benefits of GAAP compliance. In this paper, we try to estimate the magnitude of one potential benefit accruing from differential GAAP compliance—the interest cost savings on general obligation bonds. Our study suggests the bond markets are “informationally efficient” in the sense that bond prices incorporate the effects of differential GAAP compliance.
Corporate Reporting and the Accounting Profession: An Interpretive Paradigm
Authors: Ogan Pekin , Ziebart David A.
Published: January 2017

In this paper, we examine the full disclosure issue of corporate reporting from the various perspectives of the constituent groups. The full disclosure issue is significant for the accounting profession since it is the linchpin between the corporation and its constituencies. Our approach is to provide an overview of corporate reporting by relating our ideas regarding the information needs of constituency groups to those in the existing literature. Our over-riding orientation is pluralistic; managers, workers, and other special interest groups compete for influence and accounting system information resources. Through their influence, the constituency groups are presumed to be able to obtain the accounting information they desire.

The constituency groups we define are: the owners, government, employees, creditors, customers, and general society. We provide an overview of corporate reporting to some of these groups, holding in abeyance the current balance of power and influence among the various interest groups. Throughout the paper, we appraise the efforts of the accounting profession in helping the individual constituency groups obtain corporate information in their quest for optimal decisions. We conclude the profession will have to either rise to the challenges created by the explosion in information technology or contend with imposed regulations.
The 1990 Pennsylvania Antitakeover Law: Should Firms Opt Out of Antitakeover Legislation?
Authors: Swartz L. Mick
Published: January 2017

This paper examines the firm's opting out decision and the impact of the 1990 Pennsylvania Antitakeover Law on the stock prices of 123 firms. The results indicate that on average Pennsylvania stock returns decreased by 9 percent from introduction to passage. A comparison indicates that firms that opted out had CARs 18 percentage points higher than firms that chose not to opt out. The event study methodology may not be appropriate because investors may anticipate the passage of legislation and because there may be multiple events. Intervention analysis, an econometric technique not previously used in this area, is applied and the results support the agency cost hypothesis. A logit model is implemented to find the sources of the losses and gains and to study why firms choose to opt out. In this model, firms are controlled for antitakeover amendments, takeover activity, insider holdings, large noninsider holdings, size, and industry. Firms with a proxy for lower agency costs were found to be more likely to opt out of the legislation.
Institutional Holdings and Trading Volume Reactions to Quarterly Earnings Announcements
Authors: Kim Jeong-Bon , Krinsky Itzhak , Lee Jason
Published: January 2017

This paper empirically examines the incremental relation between trading volume surrounding quarterly earnings announcements and institutional holdings. Consistent with Cready (1988) and Lee (1992), we find a significant positive relation between abnormal trading volume and the fraction of institutional ownership during the period immediately following an earnings announcement, after controlling for the magnitude of the associated price reaction and the dispersion of analysts' EPS forecasts. The results are robust to various measures of abnormal trading volume. Our findings suggest that newly released information does not necessarily have the same value to heterogeneous investor types and support Lev's (1988) emphasis on the importance of focusing on investor classes.
The Effect of Bank Reputation on the Value of Bank Loan Agreements
Authors: Johnson Shane A.
Published: January 2017

I examine the effect of bank characteristics on changes in client firm value occasioned by bank loan announcements to assess the importance of commercial bank reputation. I find that valuation effects are positively related to bank deposit size and capital ratio, and inversely related to the loan loss provision ratio. The results imply that high-quality firms that need to raise external capital have an incentive to develop relationships with large, high-quality banks to avoid pooling with other bank loan customers or issuers of public securities. The results suggest that, despite regulation, the market does not view banks as a uniform set of suppliers of capital. Instead, in a manner consistent with previous empirical findings for auditing firms and investment bankers, variation among commercial banks facilitates the market's ability to differentiate among firms.
A Philosophical Perspective: Evaluating Teachers—Some Questions and Some Considerations
Authors: Isenberg Alice P.
Published: January 2017

Evaluation is a continuous process in the American educational system and often puts both the evaluator and evaluatee in a quandary. Too often there are nonexistent guidelines, more subjectivity than objectivity, and often the lesson is “an act” put on by those being evaluated rather than an actual teaching experience.
Making a Difference: Evaluating Tenured Teachers: a Practical Approach
Authors: De Pasquale Daniel
Published: January 2017

Here's a model for an evaluation system designed for use with experienced, effective teachers. The model allows such teachers to be challenged and to experience personal and professional growth.
Consider the Questions: School-Based Management: a Checklist of Things to Consider
Authors: Herman Jerry J.
Published: January 2017

This writer relies on his back-ground as a teacher and as a principal, as well as his utilization of school-based management during his 20 years as a superintendent of schools, to remind us to carefully reflect on some important questions before rushing into school-based management
Professional Development: Why Administrators Participate in Principals' Centers
Authors: Hallinger Philip , Greenblatt Ruth B.
Published: January 2017

Why do administrators choose to participate in principals' centers? Staff members at a New York Principals' Center surveyed active principals to determine how practitioners benefit from such professional development.
The Kinder Cut: A Macro Communication Strategy for Delivering News of Job Termination
Authors: Monippally M M
Published: January 2017

A Voluntary Retirement Scheme (VRS) ought to be good news for employees; it gives them the freedom to retire early with a substantial sum of money, tax free, as compensation. But, in many Indian companies, VRS is retrenchment through the backdoor. Employees identified as redundant or undesirable are pressured to leave. That they have been ‘selected’ for VRS can be devastating news for them especially when finding alternative jobs with similar remuneration and social status is difficult. This paper explores the communication strategies that employers can adopt to deliver well the bad news of job loss.

Researchers have been studying the role of communication in softening the blow of job termination. Their discussions tend to be around micro communication strategies that depend largely on the verbal component of the complex communication process. This paper illustrates and recommends a macro communication strategy that would: actively deploy several mutually reinforcing non-verbal as well as verbal moves, especially a range of management actions that work down employee expectations help employees perceive as fair both the company's decision to downsize and the manner of downsizing.

A review of several studies of perceived fairness prompts one to conclude that perception of distributive, procedural, and interactional justice helps people accept a variety of unpleasant experiences without anger. If they perceive procedural and interactional justice, they may even overlook low distributive justice. This paper identifies employee expectations that have to be met or worked down by organizations to facilitate the perception of fairness in their job termination. These include: absence of viable alternatives to downsizing adequacy of notice of termination objectivity and transparency in selecting employees to be terminated humaneness in the way the downsizees are treated.

As culture and tradition largely determine the scope of some of these and similar expectations, this paper touches upon what Indian employees expect in the event of downsizing.

This analysis is followed by a brief discussion of the way three Indian companies of different sizes – Pennar Industries Limited, Pennar Investor Services Private Limited, and Everest Limited – downsized. In the first two cases there was no litigation, violence or strike although the compensation paid was well below the employees' original demand. In the third case there was litigation although an attractive compensation was offered to employees opting for VRS. The first two used a macro communication strategy that conveyed convincingly to the survivors and downsizees alike that the decision to downsize was unavoidable the low compensation offered was fair under the given circumstances the company was treating the downsizees humanely.

The third company relied largely on a micro communication strategy driven by logic and data; it did achieve its target of personnel reduction but failed to convince the employees of its fairness.
Generative Grammar (GG)
Authors: Bagha Karim Nazari
Published: January 2017

This article consists of eight parts: introduction, the organization of a Generative Grammar, operation of the system of base rules, deep structure, surface structure and transformational rules, standard theory, extended standard theory, revised extended standard theory, and minimalism. According to Chomsky, the grammar of a language establishes a relationship between sound and meaning, i.e., between phonetic representation and semantic representation. To discover this grammar is the primary goal of linguistics. One of Chomsky's attempts to accomplish this goal is the standard theory grammar, which has been outlined in the article.

We note that the grammar consists of three distinct components: the syntactic component, which consists of a Lexicon and two types of syntactic rules, the Base and the Transformational, the phonological component which consists of phonological rules, and the semantic component, which consists of Semantic rules.
Improvement of Methane Storage Capacity for Active Carbons
Authors: Buczek Bronislaw , Czepirski Leszek
Published: January 2017

A method for increasing storage capacity by working of the commercial active carbons in a spouted bed is proposed. By abrasion of external layers of grain active carbons with better adsorptive properties, smaller voids of bed and improved attrition strength was obtained. Investigations of methane storage capacity for active carbon NORIT R2 with different degrees of external layers removed, were carried out. Experiments indicate that methane storage capacity can be increased up to 15–20% over commercial carbon.
The Effect of Pressure on Pore Structure in Mercury Porosimetry
Authors: Hustings A.M.L. , Scholten J.J.F.
Published: January 2017

The pore volume distributions of chrysotile, Mg3(OH)4. Si2O5, ZrO2 and of four samples of silica with pore volumes from 1.45 to 2.70 cm3/g have been measured by means of nitrogen capillary condensation and mercury penetration.

It is shown that compaction of the porous structures can occur under the influence of the high mercury pressures applied. The degree of compaction depends on the mechanical strength of the sample, its initial porosity and the magnitude of the mercury pressure. The extremely strong ZrO2 sample, with its low pore volume of 0.18 cm3/g does not show any sign of cracking up to pressures as high as 190 MPa. Hollow chrysotile needles compact in the pressure range from 100 to 400 MPa. Highly porous silicas all show severe compaction. In accordance with Brown & Lard (Brown & Lard, 1974) it is concluded that silicas with pore volumes larger than 1.2 cm3/g are not suitable for study by mercury porosimetry.
Thermodynamics of Adsorption from Liquid Mixtures of Xylenes and p-Diethylbenzene on a Modified K—BaY Zeolite
Authors: Li M.H. , Hsiao H.C.
Published: January 2017

Surface excess values for the adsorption of binary and ternary liquid mixtures, p-xylene/p-diethylbenzene, m-xylene/p-diethylbenzene, ethylbenzene/p-diethylbenzene, ethylbenzene/m-xylene and ethylbenzene/m-xylene/p-diethylbenzene on a modified K–BaY zeolite at 25°C are reported. Thermodynamic models for adsorption equilibrium have been applied to correlate the data. For data on binary systems, the characterized activity coefficients in the adsorbed phase and the adsorption equilibrium constant have been determined. Based on the method of Price and Danner, predictions of the adsorption equilibrium for the ternary systems have been carried out using parameters determined only from binary systems. For the ternary system ethylbenzene/m-xylene/p-diethylbenzene, the absolute average per cent deviations for the predicted values of the surface excess are 8.5% and 9.2% for ethylbenzene and m-xylene, respectively. Accordingly, the correlations obtained can be used to calculate the adsorption equilibrium for binary and ternary systems consisting of p-xylene, m-xylene, ethylbenzene and p-diethylbenzene on a modified K–BaY zeolite at 25°C.
A Comparison of Isosteric and Differential Heats of Gas Adsorption on Microporous Active Carbons
Authors: Garbacz J.K. , Rychlicki G. , Terzyk A.P.
Published: January 2017

A comparison of both isosteric and differential heats of single gas adsorption on microporous active carbons has been undertaken. The experimental data obtained indicate strong differences between the analysed quantities for the studied adsorbents. It is deduced from thermodynamical considerations that a molecular sieve effect is responsible for these differences.
Partially Mobile and Monolayer Adsorption of Gases on Energetically Homogeneous Adsorbent Surfaces
Authors: Garbacz J.K. , Kopkowski A. , Ziolkowska D.
Published: January 2017

Isotherms of trichlorofluoromethane and trichloromethane adsorption on to the surface of P-33 graphitized carbon black measured at different temperatures have been described theoretically by applying the model of the partially mobile adsorption monolayer. It has been shown that the optimal values of the individual model parameters depend on the temperature according to the physical sense of these quantities.
Adsorption Studies of Antimony on Manganese Dioxide Using Radiometric Techniques
Authors: Rauf M.A. , Ikram M. , Hasany S.M. , Najam-ud-Din S.M.
Published: January 2017

The efficiency of manganese dioxide as an adsorbent for the removal of antimony has been examined using radiometric techniques. The optimum conditions for maximum adsorption were investigated. The influence of equilibrium time, the nature and composition of the electrolytes, shaking time and the effect of foreign ions and other metal ions on the adsorption behaviour of antimony was also studied. On the basis of these data, TeIV can be easily removed from antimony using manganese dioxide as an adsorbent. The adsorption was also found to obey the Langmuir equation, the mean sorption energy of Sb on MnO2 being 11.7 kJ/mol.