bluuebunny/crossref_metadata_2025 huggingface dataset:
A Parametric Study and Economic Evaluation of Drilling Patterns in Deep, Thick CBM Reservoirs
Authors: Nasar Ali Omran , Mohaghegh Shahab D. , Gholami Vida
Published: December 2011

Over the past decade, production from unconventional reservoirs such as coalbed methane has increased dramatically. The focal driving force for this growth in coalbed methane production was the development and promulgation of reservoir engineering and completion technology.

There have been many studies performed on the well configuration and production optimization techniques in the coal seams. According to many of these studies horizontal, deviated and multi lateral wells are of more benefit compared to the vertical wells. However, the target of these studies has mostly been the thin coal seams hence this result might not hold for the thick CBM reservoirs. The experience has proved that one thick coal is better than an equivalent thickness of multiple thin coals. Samples of the deep thickest accumulation of coal in the world can be found in some of the areas of the United States such as Uintah basin and Piceance basin in Colorado, Black Warrior basin in Alabama and Arkoma basin in Oklahoma and Alaska. The thickness of coal beds in these areas can reach up to 150 ft and they can be as deep as 9000 ft.

Although horizontal drilling will result in higher gas production and consequently more revenue, the drilling cost in these wells are significantly higher than the vertical wells. When the coal beds are thick enough that the contact of wellbore and formation is not a limiting issue, the practicality of drilling horizontally versus multiple vertical wells might be questioned.

In this work, the most appropriate drilling patterns in thick and deep CBM reservoirs have been identified. A sensitivity analysis has been performed with the intention of addressing the effect of different reservoir parameters and well configurations germane to methane production from CBM. These characteristics include fracture permeability, fracture porosity, gas content, and desorption time. The yardstick for comparing the economical practicality of different drilling configurations under diverse reservoir properties is the Net Present Value (NPV).
Protecting Disaster Responder Health: Lessons (Not Yet?) Learned
Authors: Newman David M.
Published: December 2011

Recent developments at the National Institute for Occupational Safety and Health (NIOSH), the Occupational Safety and Health Administration (OSHA), and the National Institute for Environmental Health Sciences (NIEHS) indicate that each of these agencies is wrestling with how to better protect the health of disaster workers. This article urges increased reliance on comprehensive exposure assessments, more protective exposure benchmarks, the precautionary principle, and the hierarchy of controls of hazards. Additional issues, such as methods and content of worker training, as well as enforcement of applicable standards, are also considered. Finally, an effort is made to clarify the goals of disaster response.
Now is the Time for US to Become the Leaders We Have Been Waiting for
Authors: Brown Garrett
Published: December 2011

The budget crisis in California threatens to cut even more resources from the state workplace health and safety agency, Cal/OSHA. This crisis is completely artificial as there are tremendous resources in the state—if the corporations, and the rich who own them, paid taxes. But even with adequate funding, the goal of reducing worker injuries, illnesses, and fatalities can be achieved only by a grassroots occupational safety and health movement that empowers informed workers to be active in protecting their own health at work, and ensures that employers and government mobilize the resources required for safe and healthy workplaces. This is the text of a speech given at the Worksafe Mini-Summit for a Revitalized State Occupational Safety and Health Program, Emeryville, CA, March 25, 2011.
Implications of Phase-Outs on Individual Marginal Tax Rates
Authors: Enis Charles R. , Christ Leroy F.
Published: December 2011

The goal of this paper is to show the behavior of effective marginal tax rates relative to statutory marginal tax rates within the rate structure of the present federal income tax regime. Understanding the behavior of effective marginal rates is important as these rates are a significant component of tax planning and decision making. Statutory marginal tax rates are explicitly stated in published rate schedules. Various deductions, exemptions and credits involved in determining the tax liability are phased out as gross income increases. These restrictions result in effective marginal tax rates that can exceed respective statutory rates. Substantial divergence between effective and statutory rates can occur when multiple phase-out provisions overlap and interact. This study develops an algebraic model using tax return information that converts statutory to effective marginal rates. Policy implications concerning simplifying the effective rate structure are also discussed.
Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments
Authors: Ayers Benjamin C. , Kachelmeier Steven J. , Robinson John R.
Published: December 2011

U.S. taxpayers remit substantial interim tax overpayments. This study uses a case-based experiment with 162 experienced M.B.A.-student volunteers to investigate taxpayer preferences for excess interim tax remittances in the absence of default withholding rules, transaction costs, and other sources of complexity. Findings indicate that even if taxpayers are given full discretion for the amounts paid, 43 percent indicate a preference to pay more than a known minimum amount. Further analysis indicates that the degree of uncertainty associated with estimating the current-year tax liability significantly increases the propensity to overpay on an interim basis, but that this effect diminishes with taxpayer experience. Preferences are robust to whether taxes are remitted as withholding from wages or as direct payments of estimated taxes. Findings are consistent with behavioral theories that explain why individuals' intertemporal choices may not strictly adhere to a positive time value of money.
Tax Professionals' Interpretations of Ambiguity in Compliance and Planning Decision Contexts
Authors: Spilker Brian C. , Worsham Ronald G. , Prawitt Douglas F.
Published: December 2011

A generally accepted finding from prior research is that in compliance decision contexts tax preparers exploit ambiguity in tax rules to help clients reach favorable reporting positions. Using an experiment with then Big 6 partners, senior managers and managers as subjects, this study accomplishes three objectives. First, by directly manipulating the level of ambiguity within a single tax scenario, this study confirms the result that tax professionals interpret ambiguity to the benefit of clients in compliance decision contexts. Second, this study provides initial evidence that decision context affects the way professionals interpret ambiguity. Specifically, the results suggest that tax professionals interpret ambiguity aggressively in compliance contexts, but relatively conservatively in planning decision contexts. Finally, this study provides evidence that tax professionals exploit precise tax rules to achieve client-preferred outcomes in planning decision contexts. These findings provide insights useful for understanding tax professionals' judgments and have potential tax policy implications.
A Closer Examination of the Economic Incentives Created by Tax Return Preparer Penalties
Authors: Anderson Susan E. , Cuccia Andrew D.
Published: December 2011

This paper clarifies and extends prior research examining the potential effectiveness of tax preparer penalties by isolating the economic incentives such penalties create from other, potentially conflicting, influences, by examining a wider range of services such penalties might impact, and by explicitly considering the moderating influences of market and institutional factors. Unlike prior studies, we explicitly recognize that (1) increasing penalties provides incentives for practitioners to identify fewer taxreducing opportunities and increase their fees as well as reduce the aggressiveness of their reporting recommendations, and (2) these incentives are moderated by the levels of competition and moral hazard in the environment. We construct experimental markets in which subjects sold and provided a mix of tax services under different penalty, competition, and moral hazard levels. Contrary to the reported findings of much prior research, we provide evidence of an impact of penalty increases on practitioner behavior. Further, we find the effect of the penalty increase varies across levels of competition and moral hazard as predicted.
Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993
Authors: Weaver Connie D.
Published: December 2011

Using data from 1991 through 1994, this study investigates the effect of tax provisions on divestiture structure. Specifically, a set of taxable asset and taxable stock sell-offs are analyzed to assess the impact of a tax-law change requiring purchased intangibles to be amortized over 15 years on the structure of these divestitures. The results provide evidence that allowing the amortization of goodwill, a previously nondeductible intangible asset, increases the likelihood of step-up (goodwillcreating) divestitures. However, the likelihood of step-up transactions decreases as a function of the level of other transaction intangibles such as customer lists. Although the incidence of step-up transactions does not increase after the passage of the tax law, the results show that the structure of individual transactions is affected in an offsetting manner as a function of goodwill and other transaction intangibles.

This study also provides evidence suggesting that inferences vary depending on how transactions are classified. An additional analysis where structure is determined strictly by the legal form of the divestiture rather than by its tax treatment demonstrates the result of misclassifying taxable stock transactions that are taxed as taxable asset transactions (§338(h)(10) divestitures). In this analysis, goodwill deductibility is not a significant factor in determining the likelihood of transaction structure. However when the §338(h)(10) divestitures are eliminated from the sample altogether, goodwill deductibility is again significant in explaining the likelihood of divestiture structure, as is consistent with the original model. These results suggest that transaction classification is important when examining the effect of tax provisions or attributes on divestiture structure.
Evidence of Tax-Clientele-Related Trading following Dividend Increases
Authors: Seida Jim A.
Published: December 2011

The tax-clientele theory suggests that higher (lower) tax-rate investors should, ceteris paribus, concentrate their portfolios in tax-favored (explicitly taxed) assets. While evidence supporting the tax-clientele theory exists, research on tax-induced dividend clienteles for common stocks is mixed. This study examines trading activity, measured using daily transaction data, following dividend increases for evidence of shareholder clientele changes. Consistent with implications of the tax-induced dividend clientele theory, I document a strong positive association between dividend increase magnitude and post-dividend-increase trading activity. This result provides evidence that tax clienteles for dividend policies exists and that their effect is strong enough to influence investors' decisions. Further, consistent with dividend clienteles existing, I find that the relation between dividend-increase magnitude and postdividend-increase trading activity decreases with higher pre-dividend-increase dividend levels.
The Influence of Firm Maturation on Firms' Rate of Adjustment to Their Optimal Capital Structures
Authors: Pittman Jeffrey A. , Klassen Kenneth J.
Published: December 2011

Extant empirical research on firms' adjustment to their optimal capital structures is cross-sectional. However, Scholes and Wolfson (1989) argue that refinancing costs that accumulate with age increasingly impede firms from restoring their optimal capital structures. This study provides evidence on the time-series variation in the rate at which firms move toward their leverage targets that is consistent with this prediction. In separate tests, age is measured from two dates—from firms' initial public offerings and from their incorporation—to examine whether the duration of their public and private experience, respectively, affect the evolution in financial policies. This paper contributes to the literature by developing a research design that isolates the influence of dynamic refinancing costs on the leverage adjustment problem. The evidence also justifies future research on Scholes and Wolfson's (1989) predictions about the time-series pattern in firms' tax shields by empirically validating that refinancing costs increasingly constrain their capital structures.
The Impact of Embedded Intelligent Agents on Tax-Reporting Decisions
Authors: Masselli John J. , Ricketts Robert C. , Arnold Vicky , Sutton Steve G.
Published: December 2011

The use of tax preparation software to meet federal tax-reporting requirements has dramatically increased in the last decade. The general assumption is that such software improves the accuracy of taxpayers' returns, in part because embedded intelligent agents identify potential form errors, provide interpretations of tax laws, and highlight potential IRS audit flags. However, it is possible that these intelligent agents may have other, unintended effects as well. In particular, it is likely that the audit warnings embedded in many of these products may cause many taxpayers to take more conservative positions in their tax returns. Taxpayers most likely to be affected in this way are those who are relatively less knowledgeable about tax laws and reporting requirements.

This study presents the results of a computerized tax experiment that are consistent with the above expectations. For novice taxpayers, the audit flags embedded in the software led to conservative adjustments that are rather extreme, resulting in significantly higher reported taxable incomes relative to their counterparts who did not have access to the embedded audit flags. Knowledgeable taxpayers, in contrast, maintained essentially the same level of taxable income and corresponding tax liability despite software warnings of potential audit.
Implicit Taxes: Evidence from Taxable, AMT, and Tax-Exempt State and Local Government Bond Yields
Authors: Atwood T. J.
Published: December 2011

Pretax yields of state and local government (SALG) bonds are examined for evidence of implicit taxes. The sample includes fully taxable bonds, alternative minimum tax (AMT) bonds (tax-exempt but a tax preference for alternative minimum tax purposes), and tax-exempt bonds (tax-exempt and not a tax preference for AMT purposes). The average risk-adjusted pretax yield on AMT bonds is higher than that of tax-exempt bonds and lower than that of taxable bonds. Implicit taxes are estimated at 25.23 to 29.68 percent for AMT bonds and 33.87 to 35.27 percent for tax-exempt bonds. Results indicate that asset prices are affected by the AMT system and that marginal investors in AMT bonds assess a positive probability (between 28 and 45 percent) of being subject to the AMT. Estimated implicit tax rates on longer-term tax-exempt bonds are higher when yields are compared to those of taxable SALG bonds rather than taxable U.S. Treasury securities.
How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?
Authors: Mills Lillian F. , Newberry Kaye J. , Novack Garth F.
Published: December 2011

Although Compustat net operating loss (NOL) data are an underlying component of most proxies of corporate tax incentives, there is little empirical evidence regarding how Compustat NOLs relate to firms' tax-loss positions per their U.S. tax returns. We use confidential U.S. tax return data for a sample of large corporations over the period 1981–1995 to compute firms' U.S. tax-loss carryovers and construct a matched sample with Compustat data. We then evaluate how well Compustat NOL data works as an indicator of firms' U.S. tax-loss positions, identify sources of misclassification errors, and investigate the effectiveness of using additional Compustat data screens. We find that screening for U.S. current income tax or total pretax income successfully reduces certain types of misclassification errors. We conclude that care should be used in constructing U.S. tax-loss proxies, particularly when the research setting involves firms with foreign operations or corporate acquisitions activity.
The Influence of Biased Tax Research Memoranda on Supervisors' Initial Judgments in the Review Process
Authors: Barrick John A. , Cloyd C. Bryan , Spilker Brian C.
Published: December 2011

This study experimentally investigates the effects of confirmation bias underlying staff-level tax research on supervisors' initial assessments and recommendations made during the review process for tax research memoranda. The theoretical framework underlying our hypotheses posits that tax professionals strive to make recommendations that meet both accuracy and advocacy objectives. Participants in our study addressed a client scenario in which both objectives could not be met because the client-preferred position did not have a “realistic possibility” of being successfully defended on its merits. In this context, we find that supervisors are more persuaded by an unbiased memo correctly concluding that the client-preferred position is not appropriate than by a biased memo reaching the same conclusion. This result suggests that when tax research memoranda are not consistent with the client advocacy objective, professionals are more persuaded by memoranda that fulfill their accuracy objective. On the other hand, we also find that supervisors are more persuaded by a biased memo incorrectly concluding in favor of the client's preferred position than by a biased memo correctly concluding that the client-preferred position is inappropriate. This result suggests that, when neither memorandum meets the accuracy objective, supervisors are more persuaded by memoranda that offer encouragement that their advocacy objective might be met than by those that do not. Finally, results also indicate that supervisors act to correct confirmation bias by requesting more rework of staff who prepare biased memos than of staff who prepare unbiased memos.
Does Representation Matter in IRS Office Audits?
Authors: Nichols Nancy B. , Price John Ellis
Published: December 2011

Tax practitioners often represent clients before the Internal Revenue Service (IRS). It is generally assumed that clients enjoy significant benefits when represented by a tax practitioner during an IRS audit, such as limitations on the final assessment of tax and penalties. To the best of our knowledge, there is no research that directly analyzes the impact of taxpayer representation on IRS audit outcomes because there is no data on whether the taxpayer was represented.

This research provides empirical evidence regarding one of the perceived benefits of representation—a reduction in the final tax assessment by the IRS—and is a first step in determining when an individual should hire a professional representative for an IRS office audit. The results indicate that the final tax assessment is significantly less for taxpayers with representation during an IRS office audit, both in dollars and as a percentage of the potential deficiency.
A Discussion with Reviewers: Insights from the Midyear ATA Meetings
Authors: Omer Thomas C. , Porter Susan L. , Yetman Robert J. , Magro Anne M. , Mills Lillian F. , Sansing Richard C. , Ayers Benjamin C.
Published: December 2011

This article summarizes and elaborates on an ATA panel session at the 2004 Midyear Meeting in Denver entitled, “How to Constructively Review a Journal Submission.” The session was organized to elicit discussion on the review process from a panel of experienced faculty nominated by editors for consistently providing constructive reviews. However, because the panelists are authors as well as reviewers, the perspectives of authors and reviewers were both expressed during the session. This duality provides insights that may be useful for both authors and reviewers.
The Effects of the Cost of Foreign Internal Funds on the Probability That a Firm Issues Domestic Debt
Authors: Albring Susan M.
Published: December 2011

This paper investigates whether U.S. multinational firms' use of domestic debt to fund investments depends upon their cost of foreign internal funds. The pecking order theory predicts that firms should generally prefer internal funds as a financing source over debt. Holding total internal funds constant, I investigate an exception to this general relation by examining whether firms are more likely to issue domestic debt as the tax cost of their foreign internal funds increases. Using a sample of 268 firmyears, I find that the probability of firms with non-binding foreign tax credit limitations using domestic debt relates positively to their permanently reinvested earnings. This finding contributes to the literature by suggesting that tax and financial reporting costs associated with foreign repatriations influence firms to forgo internal funds as a financing choice in favor of debt.
Tax-Motivated Expense Shifting by Tax-Exempt Associations
Authors: Hofmann Mary Ann
Published: December 2011

Tax-exempt organizations are subject to the Unrelated Business Income Tax (UBIT) on the profits of business activities unrelated to their exempt mission. This study extends recent research on the expense allocations of charitable nonprofit organizations by examining a group of noncharitable nonprofits—primarily trade, labor, and agricultural associations—that differ from charitable nonprofits on a number of dimensions. The paper tests for tax-motivated expense shifting by associations. Data is obtained from the IRS Statistics of Income Division, and is supplemented by data requested from associations. Reported unrelated business expenses are compared to those predicted by a regression model to estimate expense shifting. Associations are estimated to shift approximately 20–21 percent of the expenses reported on their UBIT returns. Further analysis calls into question the validity of the estimation model, and suggests that expense shifting may be understated in this and previous studies.
Evaluation of Clostridium novyi–NT spores in dogs with naturally occurring tumors
Authors: Krick Erika L. , Sorenmo Karin U. , Rankin Shelley C. , Cheong Ian , Kobrin Barry , Thornton Katherine , Kinzler Kenneth W. , Vogelstein Bert , Zhou Shibin , Diaz Luis A.
Published: December 2011

Objective—To establish the maximum tolerated dose of Clostridium novyi–NT spores in tumor-bearing dogs and evaluate spore germination within tumors and tumor response.

Animals—6 client-owned dogs.

Procedures—A standard dose-escalation study was planned, with maximum tolerated dose defined as the highest dose at which 0 or 1 of 6 dogs had dose-limiting toxicoses (DLT). Dogs received 1 dose of C novyi–NT spores IV. Toxicoses were graded and interventions performed according to specific guidelines. Grade 3 or higher toxicosis or any toxicosis combination that substantially affected patient status was considered DLT. Clinical response was measured by use of response evaluation criteria in solid tumors at 28 days.

Results—The first 2 dogs had DLT. The dose was decreased. Two of the next 4 dogs had DLT; therefore, dose administration was stopped because the study endpoint had been reached. The most common toxicosis was fever (n = 6 dogs). Two dogs developed abscesses (1 within a nasal carcinoma and 1 splenic abscess) attributable to C novyi–NT infection; both required surgical intervention. Clostridium novyi–NT was cultured from 1 of 6 tumors. Five dogs were available for response assessment (4 had stable disease; 1 had progressive disease).

Conclusions and Clinical Relevance—Results indicated that C novyi–NT can germinate within tumors of dogs. Toxicosis, although common and sometimes severe, was manageable with treatment. Further studies in dogs with superficial tumors may allow for continued dose escalation and provide information for use in clinical trials in veterinary and human oncology.
Antimicrobial potential of 3-hydroxy-2-methylene-3-phenylpropionic acid derivatives
Authors: Singh Soni , Bhat Sujata
Published: December 2011

Antimicrobial potential of 3-hydroxy-2-methylene-3-phenylpropionic acid derivatives

Twenty Baylis-Hillman adducts were synthesized from different aromatic aldehydes and activated vinyl derivatives. The adducts, which are differently substituted 3-hydroxy-2-methylene-3-phenylpropionic acid derivatives, were screened for their antimicrobial activity in vitro by the serial dilution method. Many of these molecules displayed potent antibacterial and antifungal activities. The ease of synthesis from low-cost starting materials along with potent antimicrobial activity of these molecules provide the lead for further improvement of activity and reflect the possibility of therapeutic use.
Endurance and Speed Capacity of the Korea Republic Football National Team During the World Cup of 2010
Authors: Duk Oh , Min Kim , Kawczyński Adam , Chmura Paweł , Mroczek Dariusz , Chmura Jan
Published: December 2011

Endurance and Speed Capacity of the Korea Republic Football National Team During the World Cup of 2010

The aim of the study was to characterize selected indices of endurance and speed of the Korea Republic team with reference to the four best teams during the World Cup of 2010. Five hundred and ninety-nine football players from thirty-two teams participated in the study. All teams played in the 2010 World Cup in South Africa. For the assessment of the players' motor activity during matches common kinematic test results were recorded using the Castrol Performance Index. The following variables were analysed: total distance covered by the team, distance covered by individual players, maximum running speed and average match running speed for the team and individual players, as well as with division with regard to playing position: defenders, midfielders, strikers. In comparison to the four best teams at the football World Cup of 2010, the Korea Republic players achieved the highest running speed (p≤0.05), and similar levels of covered distance and average match running speed.
Assessing the Importance Given by Basketball Coaches to Training Contents
Authors: Leite Nuno , Coelho Eduarda , Sampaio Jaime
Published: December 2011

Assessing the Importance Given by Basketball Coaches to Training Contents

The purpose of this study was to compare the importance given by novice, intermediate and experienced basketball coaches to training contents. To achieve this purpose, a sample composed of Portuguese basketball coaches (n = 212) described how they rate the importance of technical, tactical, physical and drill contents. According to the results, there is a wide-ranging differential from novice to experienced coaches. First, while experienced coaches tend to focus on tactical development, novice and intermediate coaches seem to privilege the improvement of technical skills. Second, whereas significant differences between novice and intermediate coaches were found, evidence confirmed that they were higher (both in number and weight) when comparing experienced coaches against novice and intermediate. The study provided strong support to justify the necessity to adjust coaches' knowledge to players' biological developmental, and could form the basis of focused interventions in coaching development.
Position-Related Differences in Cardiorespiratory Functional Capacity of Elite Basketball Players
Authors: Gocentas Audrius , Jascaniniene Nijole , Poprzęcki Stanislaw , Jaszczanin Jan , Juozulynas Algirdas
Published: December 2011

Position-Related Differences in Cardiorespiratory Functional Capacity of Elite Basketball Players

The purpose of this study was to examine possible differences in cardio respiratory functional capacity between perimeter and post elite basketball players. The subjects included 42 highly trained basketball players subdivided into groups of perimeter and post players. Point guards, shooting guards and small forwards were involved in the group of perimeter players, while power forwards and centers represented the group of post players. All players performed a standardized exercise test to evaluate maximal oxygen uptake using a cycle ergometer and automated breath-by-breath system VMAX229C. Collected data of power, heart rate, pulmonary ventilation and gas exchange were compared between the groups of perimeter and post players. Significant differences in anthropometric features between the investigated subgroups were observed. Post players were heavier and taller. Therefore, the perimeter players had significantly higher values of VO2max and relative power. VO2max was related to relative power. Relations between those variables can be described by linear regression. Given regressions can be used as a source of typical values for male basketball players. The results indicate that the empirical repartition of basketball players into perimeter and post players has not only a morphological but a physiological basis as well.
Mites of the order Mesostigmata on plots reforested with Scots pine after various kinds of soil preparation and wood residue utilization after clear-cutting
Authors: Skorupski Maciej , Gornowicz Roman , Spaeth Marcin , Wierzbicka Anna
Published: December 2011

Mites of the order Mesostigmata on plots reforested with Scots pine after various kinds of soil preparation and wood residue utilization after clear-cutting

The clear-cutting system is still popular, especially on poor sites in Central European forests. It causes serious disturbances in natural processes during forest regeneration. The main objective of this research on mesostigmatid mites was to evaluate and compare the influence of various kinds of soil preparation and treatment of the wood debris left after clear-cutting (on plots reforested with Scots pine Pinus sylvestris). As a result of the conducted investigations, 24 mite species of the order Mesostigmata were found. The highest number of species represented the families Parasitidae (7 species), Laelapidae (4 species) and Zerconidae, Digamasellidae, Ascidae (3 species each). The study was conducted on an experimental plot in the Międzychód Forest District (West Poland). The species composition of mite communities on all subplots is characteristic for Scots pine forests. The highest numbers of individuals and species were collected on the plots where the wood residue was burnt or chipped and left on the soil surface. The lowest numbers of individuals and species were colleted on the plots where the chipped wood residue was mixed with soil or removed from the plots. The method of wood residue utilization significantly influenced the community structure of the Mesostigmata, while various kinds of soil preparation before reforestation did not have any significant influence.
Frequency and Damping Estimation Methods - An Overview
Authors: Zieliński Tomasz , Duda Krzysztof
Published: December 2011

Frequency and Damping Estimation Methods - An Overview

This overview paper presents and compares different methods traditionally used for estimating damped sinusoid parameters. Firstly, direct nonlinear least squares fitting the signal model in the time and frequency domains are described. Next, possible applications of the Hilbert transform for signal demodulation are presented. Then, a wide range of autoregressive modelling methods, valid for damped sinusoids, are discussed, in which frequency and damping are estimated from calculated signal linear self-prediction coefficients. These methods aim at solving, directly or using least squares, a matrix linear equation in which signal or its autocorrelation function samples are used. The Prony, Steiglitz-McBride, Kumaresan-Tufts, Total Least Squares, Matrix Pencil, Yule-Walker and Pisarenko methods are taken into account. Finally, the interpolated discrete Fourier transform is presented with examples of Bertocco, Yoshida, and Agrež algorithms. The Matlab codes of all the discussed methods are given. The second part of the paper presents simulation results, compared with the Cramér-Rao lower bound and commented. All tested methods are compared with respect to their accuracy (systematic errors), noise robustness, required signal length, and computational complexity.
Measurement of Thermal Behavior of Detector Array Surface with the Use of Microscopic Thermal Camera
Authors: Bieszczad Grzegorz , Kastek Mariusz
Published: December 2011

Measurement of Thermal Behavior of Detector Array Surface with the Use of Microscopic Thermal Camera

Modern infrared cameras are constructed with two main types of infrared detectors: photon detectors and thermal detectors. Because of economic reasons, vast numbers of modern thermal cameras are constructed with the use of infrared microbolometric detectors which belong to the group of thermal detectors. Thermal detectors detect incident infrared radiation by measuring changes of temperature on the surface of a special micro-bridge structure. Thermal detectors, like microbolometric detectors on one hand should be sensitive to changing temperature to accurately measure incoming infrared radiation from the observed scene, on the other hand there are many other phenomena that change the temperature of the detector and influence the overall response of the detector. In order to construct an accurate infrared camera, there is a need to evaluate these phenomena and quantify their influence. In the article the phenomenon of self heating due to the operation of the readout circuit is analyzed on an UL 03 19 1 detector. The theoretical analysis is compared with the results of conducted measurements. Measurements with a type SC7900VL thermographic camera were performed to measure the thermodynamic behavior of the UL 03 19 1 detector array.
Diversity and productivity (Chlorophyll-a and Biomass) of periphyton on natural and artificial substrates from wetland ecosystem
Authors: Saikia SK , Das DN
Published: December 2011

Periphyton from rice-fish environment of Apatani Plateau, Arunachal Pradesh, India was studied for diversity and productivity (Chlorophyll-a and biomass) on artificial (glass slide) and natural (rice stem) substrates. Periphyton from rice stems, especially, from cultivars locally known as ‘Amo’ were collected from a depth of 7.0-8.0 cm from surface water and 5.0 cm above from the field bottom. Glass slides (15 × 18cm) were fitted in periphyton sampler and fixed at different depths. The rice fish environment was found to harbor rich periphytic diversity throughout the whole cropping season of 2002 and 2003. Total 88 genera of periphytic microalgae were reported from the environment with an order of preference of Chlorophyceae>Bacillariophyceae>Cyanophyceae. The Shannon Wienner diversity (H´) and evenness (J) indices of periphyton from rice stems indicated tendencies of Chlorophycea and Cyanophyceae to exhibit periphytic life on rice stems, whereas Bacillariophyceae preferred glass slide. Dry matter (DM) and Ash free dry matter (AFDM) values reflected the affinity of non algal periphytic resource to associate on both rice stems and glass slide. The results of periphytic Chl-a from rice stem was significantly higher to glass slides and show selectivity of algal periphytic resource to colonize on rice stem. Its sudden decline during late aquatic phase on rice stem explains heterotrophic nature of rice fish environment. The rice stems as natural substrate, thus, exhibited a rich ground for periphyton growth in rice fields of Apatani Plateau. It also stands as potential candidate to be used as a source for organic nutrients in the form of periphyton for aquaculture. Key words: Apatani plateau; Rice-fish; Common carp; Periphyton; Rice stemDOI: http://dx.doi.org/10.3126/jowe.v5i0.4624 J Wet Eco 2011 (5): 1-9
Density and diversity of birds in the wetlands of Yankari Game Reserve Bauchi Nigeria
Authors: Omotoriogun Taiwo Crossby , Onoja Joseph Daniel , Tende Talatu , Manu Shiiwua , Ottosson Ulf
Published: December 2011

The biological, chemical, and physical operations and attributes of wetlands are vital in facilitating food resources, water, and shelter, which many terrestrial bird and waterbird species rely on for their daily requirments. Wetlands in Yankari Game Reserve, Nigeria are key stone ecosystem that provides a stopover, breeding and/or foraging platform for migratory and resident birds. This study determined the density and diversity of birds in the wetlands of Yankari Game Reserve. Ten wetlands within the reserve were identified and surveyed. The sizes (kilometer square) and isolation distances (kilometer) of the wetlands were measured (using GPS and Map Source) to determine their effects on bird density and diversity. Point count survey method was used to count birds. One hundred and twenty three species of birds belonging to 51 families were recorded in the wetlands. Significant patterns in the densities of birds were observed across the wetlands (Kruskal-Wallis H, X2=167.116, P=0.001) and also sizes of wetlands (Wilcoxon test: Z= -2.803, P=0.005). There was differences in mean number of birds in survey time (Kruskal-Wallis, X2=15.784, P=0.045). Evenings were probably most preferred in bird-wetland utilization. Key words: Density; Diversity; Yankari ecosystem; Wetland utilization DOI: http://dx.doi.org/10.3126/jowe.v5i0.4778 J Wet Eco 2011 (5): 48-58
Implication of livelihood diversification on wetland resources conservation: A case from Bangladesh
Authors: Rahman Md. Mijanur , Begum Anwara
Published: December 2011

The Management of Aquatic Ecosystems through Community Husbandry was demonstrated in Hail Haor from 1999 to 2008 to ensure sustainable wetland resources management and conservation. This paper focused the importance of diversified livelihood options for the resources users to increase income, diversify income sources and improve the wetland productivity. A long-term support to 2,004 resources users was provided to explore income generation schemes through skills and credit. Income generation activities were adopted in 15 different types of trades that covered poultry and livestock rearing, fish culture, operating small business, tailoring or establishing tree nursery. These offered greater income and stability for the resources users. The overall income gained by the resources users around 64% where income generation activities contributed 50% of the total income they gained in 2006. Fishing effort was reduced almost 43% and over 14% fishers left fishing. New livelihoods helped them moving into other occupations reducing dependency on wetland resources that enabled habitat and fish stock recovery. Exploring diversified livelihoods could help the resources users to involve in wetland resources restoration process without livelihood deprivation. Key words: Resources user; livelihood option; fishing effort; wetland restoration; resources conservation DOI: http://dx.doi.org/10.3126/jowe.v5i0.4905 J Wet Eco 2011 (5): 59-65
Travel Time Competitiveness of Cycling in Sydney, Australia
Authors: Ellison Richard B. , Greaves Stephen
Published: December 2011

A key issue for both sustainable transport and public health is the viability of cycling as an alternative to the car, particularly for short trips. This study assessed the travel time implications of hypothetically substituting actual car trips with cycling. The car trips were captured over several weeks for 178 motorists in Sydney, Australia, through Global Positioning System technology. The cycling trips were generated with reverse geocoding processes in geographic information system software. This process took into account the impacts of terrain on cycling travel times. Both individual trips and trip chains were considered. Results suggested that for an inexperienced adult cyclist more than 90% of car trips of up to 5 km (58% of trips) could be cycled within 10 min of the time taken by car. As the level of cycling experience increased, the bikeable distance increased: the majority of commuter adults could cycle the median commuting distance in Sydney of 11 km with little additional travel time compared with a car. For trip chains, although the competitiveness of cycling decreased as more legs were included, the total distance of the chain emerged as a more crucial issue. Cycling was found to be as competitive for trip chains shorter than 10 km as for individual shorter trips. Finally, results showed that in the context of daily travel time budgets, approximately 20% of people could switch totally from cars to bicycles without incurring more than a 20-min additional increase in travel time on average per day.
Tertiary Intratumor Lymphoid Tissue in Colo-Rectal Cancer
Authors: Bergomas Francesca , Grizzi Fabio , Doni Andrea , Pesce Samantha , Laghi Luigi , Allavena Paola , Mantovani Alberto , Marchesi Federica
Published: December 2011

Ectopic (or tertiary) lymphoid tissue develops at sites of inflammation or infection in non lymphoid organs and is associated with chronic inflammation. In colon mucosa, small lymphoid aggregates are already present in homeostatic conditions, as part of the gut-associated lymphoid tissue and play an essential role in the immune response to perturbations of the mucosal microenvironment. Despite the recognized role of inflammation in tumor progression, the presence and biological function of lymphoid tissue in cancer has been poorly investigated. We identified aggregates of lymphocytes resembling tertiary lymphoid tissue in human colorectal cancer specimens; intratumor accumulations of lymphocytes display a high degree of compartmentalization, with B and T cells, mature dendritic cells and a network of CD21+ follicular dendritic cells (FDC). We analyzed the adaptation of colon lymphoid tissue in a murine model of colitis-associated cancer (AOM/DSS). B cell follicle formation increases in the context of the chronic inflammation associated to intestinal neoplasia, in this model. A network of lymphatic and haematic vessels surrounding B cell follicles is present and includes high endothelial venules (HEV). Future task is to determine whether lymphoid tissue contributes to the persistence of the tumor-associated inflammatory reaction, rather than represent a functional immune compartment, potentially participating to the anti tumor response.
Expression, Immobilization and Enzymatic Properties of Glutamate Decarboxylase Fused to a Cellulose-Binding Domain
Authors: Park Hyemin , Ahn Jungoh , Lee Juwhan , Lee Hyeokwon , Kim Chunsuk , Jung Joon-Ki , Lee Hongweon , Lee Eun Gyo
Published: December 2011

Escherichia coli-derived glutamate decarboxylase (GAD), an enzyme that catalyzes the conversion of glutamic acid to gamma-aminobutyric acid (GABA), was fused to the cellulose-binding domain (CBD) and a linker of Trichoderma harzianum endoglucanase II. To prevent proteolysis of the fusion protein, the native linker was replaced with a S3N10 peptide known to be completely resistant to E. coli endopeptidase. The CBD-GAD expressed in E. coli was successfully immobilized on Avicel, a crystalline cellulose, with binding capacity of 33 ± 2 nmolCBD-GAD/gAvicel and the immobilized enzymes retained 60% of their initial activities after 10 uses. The results of this report provide a feasible alternative to produce GABA using immobilized GAD through fusion to CBD.
Estimation of Dermatological Application of Creams with St. John’s Wort Oil Extracts
Authors: Arsić Ivana , Žugić Ana , Tadić Vanja , Tasić-Kostov Marija , Mišić Dušan , Primorac Marija , Runjaić-Antić Dušanka
Published: December 2011

Oleum Hyperici, the oil extract of St. John’s Wort (SJW), is one of the oldest folk remedies, traditionally used in the topical treatment of wounds, bruises, ulcers, cuts, burns, hemorrhoids and also as an antiseptic. Considering the advantageous characteristics of emulsion applications, in the present study we have formulated three O/W creams containing 15% (w/v) of SJW oil extract as an active ingredient. The aim was to estimate dermatological application of the prepared creams for the abovementioned indications. The extracts were prepared according to the prescriptions from traditional medicine, however with different vegetable oils used as an extractant, namely: Olive, palm and sunflower oil. The investigated O/W creams demonstrated significant antiinflammatory effects in an in vivo double-blind randomized study, using a sodium lauryl sulphate test. Both skin parameters assessed in the study (electrical capacitance and erythema index), were restored to the baseline value after a seven-day treatment with the tested creams. Almost all investigated SJW oil extracts and corresponding creams displayed the same antimicrobial activity against the most of the investigated microorganisms with obtained minimal inhibitory concentrations values of 1,280 µg/mL, 2,560 µg/mL or >2,560 µg/mL.
The Emerging Global Tourism Geography—An Environmental Sustainability Perspective
Authors: Peeters Paul , Landré Martin
Published: December 2011

The current development of tourism is environmentally unsustainable. Specifically, tourism’s contribution to climate change is increasing while other sectors are reducing their greenhouse gas emissions. This paper has two goals: reveal the main structural cause for tourism’s emission growth and show the consequences thereof for (mitigation) policies. It is reasoned that the main cause for tourism’s strong emission growth is the time-space expansion of global tourism behavior. Contemporary tourism theory and geography fail to clearly describe this geographical development, making it difficult to understand this expansion and develop effective policies to mitigate environmental impacts. Therefore, this paper explores some elements of a ‘new tourism geography’ and shows how this may help to better understand the causes of the environmentally unsustainable development of tourism with respect to climate change and devise mitigation policies.
Una nueva tésera de hospitalidad en territorio cántabro: el oso del castro de Las Rabas (Cervatos, Cantabria)
Authors: Fernández Vega Pedro Ángel , Bolado del Castillo Rafael
Published: December 2011

Presentamos una nueva tésera de hospitalidad procedente del castro de Las Rabas (Cervatos, Cantabria). Anepígrafa y con forma de piel de oso extendida, su hallazgo refuerza la existencia del hospitium dentro del pueblo cántabro así como el mantenimiento de unas fluidas relaciones con la Meseta y la Celtiberia, en donde encontramos su paralelo más cercano.
Grafitos sobre cerámica —ibéricos, latinos, griegos y signos— procedentes del yacimiento romanorrepublicano de La Cabañeta (El Burgo de Ebro, Zaragoza)
Authors: Mínguez Morales José Antonio , Díaz Ariño Borja
Published: December 2011

En este trabajo se presenta un interesante conjunto de inscripciones realizadas sobre cerámica, recuperadas durante las diferentes intervenciones arqueológicas practicadas en el yacimiento de La Cabañeta (El Burgo de Ebro, Zaragoza), desde el año 1997 hasta el 2009. En él se incluyen catorce documentos ibéricos escritos en signario paleohispánico, veintidós latinos, dos griegos, ocho signos y cuatro marcas de difícil adscripción, todos ellos fechables entre la segunda mitad del s. II a. C. y la destrucción del asentamiento en la década de los 70 del s. I a. C.