bluuebunny/crossref_metadata_2025 huggingface dataset:
Fatores facilitadores e dificuldades no exercício da vigilância sanitária de farmácias em Salvador-Bahia
Authors: Bastos Augusto Amorim , Costa Ediná Alves , Castro Lia Lusitana Cardozo de
Published: November 2011

A farmácia é o estabelecimento de saúde onde são dispensados medicamentos, razão que a justifica como objeto de intervenção da vigilância sanitária. Esta utiliza variadas tecnologias para seu controle de risco. Neste estudo utilizou-se referencial da teoria do processo de trabalho em saúde com o objetivo de descrever e analisar facilidades e dificuldades encontradas no exercício da vigilância sanitária de farmácias em Salvador. Adotou-se a estratégia metodológica de estudo de caso, com categorias analíticas facilidades e dificuldades inerentes aos técnicos, farmácia, serviço de vigilância sanitária e ao meio social. Dados foram coletados por meio das técnicas de observação direta e entrevistas semiestruturadas. As falas foram tratadas por meio da análise de conteúdo. O corpus foi processado e categorizado utilizando-se o software QSR N VIVO. Depreende-se que a natureza das facilidades e dificuldades encontradas na realização das atividades de vigilância sanitária de farmácias indicam a necessidade de mudanças emergenciais no âmbito dos serviços e na cultura sanitária do país. Também aponta para a possibilidade de oferta de um serviço de qualidade na proteção da saúde, num cenário favorável ao desenvolvimento da vigilância sanitária como processo de descentralização destas ações.
Tecendo as teias do abandono: além das percepções das mães de bebês prematuros
Authors: Fernandes Rosangela Torquato , Lamy Zeni Carvalho , Morsch Denise , Lamy Filho Fernando , Coelho Laura Fernandes
Published: November 2011

O objetivo foi analisar a rede de eventos envolvidos na intenção de abandono de bebês prematuros por suas mães. Pesquisa qualitativa realizada com 12 mães de prematuros internados na UTIN, do HUUMI. As técnicas foram entrevistas semiestruturadas e grupo focal realizados na internação e no ambulatório de seguimento. Amostra definida pelos critérios de saturação, a partir da repetição das falas. Utilizou-se análise de conteúdo na modalidade de análise temática. Resultados evidenciaram as dificuldades em ser mãe de prematuros e diversas formas de abandono em suas histórias de vida: abandono familiar, abandono social, abandono do companheiro que podem ter contribuído para a manifestação da intenção de abandono e/ou negligência materna. O abandono familiar materno foi evidenciado na infância, adolescência, na gravidez e no período de internação do bebê. Destacando-se a percepção do cuidado como obrigação materna, levando à construção do tipo idealizado de que boa mãe é a que cuida e não abandona. Redes de suporte podem empoderá-las facilitando a construção de vínculos e levando ao desejo de não abandonar. Conclui-se que existe uma rede de eventos e fenômenos sociais, familiares e políticos que contribuem para a intenção ou a efetiva realização do abandono. A mãe abandonada pode ser uma mãe abandonante.
Empirical modeling the ultrasound-assisted base-catalyzed sunflower oil methanolysis kinetics
Authors: Avramovic Jelena , Stamenkovic Olivera , Todorovic Zoran , Lazic Miodrag , Veljkovic Vlada
Published: November 2011

The ultrasound-assisted sunflower oil methanolysis catalyzed by KOH was
studied to define a simple empirical kinetic model useful for reactor design
without complex computation. It was assumed that the neutralization of free
fatty acids and the saponification reaction were negligible. The methanolysis
process rate was observed to be controlled by the mass transfer limitation in
the initial heterogeneous regime and by the chemical reaction in the later
pseudo-homogeneous regime. The model involving the irreversible second-order
kinetics was established and used for simulation of the triacylglycerol
conversion and the fatty acid methyl esters formation in the latter regime. A
good agreement between the proposed model and the experimental data in the
chemically controlled regime was found.
Acute health problems in industrial production of swine and possible solutions
Authors: Gagrcin Mladen , Simic Milijana , Dosen Radoslav , Ivetic Vojin
Published: November 2011

The main characteristic of swine herds in the territory of the Republic of Serbia is an unsatisfactory health status accompanied by increased incidence of contagious parasitic, genetic and other disorders. All this is a consequence of long-term unfavorable production conditions (maintenance of animals, diet, treatment, prevention, etc), which to a large extent altered the course and outcome of the mentioned diseases, and which had direct impact on the parameters which determine the health status of animals in a population. The health status of swine populations in our country are mostly determined by the presence of swine plague, but also diseases of pluricausal character, such as coli in fections, actinobdjcillosis, atrophic rhinitis dysentery, and others. One must also not forget the presence of diseases which can be maintained in herds for a long time as enzootic diseases (Aujeszkyi, leptospirosis, tuberculosis, etc). Among parasitic diseases trichinellosis deserves special attention since it endangers the health of humans more and more every day. Most of the mentioned diseases are exhibited in very different clinical forms, so that their timely detection is very difficult and their control complex. That is why swine production in our country is characterized by a low percentage of fertilization, small number of live and large number of still-born piglets, and a high level of mortality in all categories. A logical consequence of this is a small number of produced porkers per sow, mostly of poor quality. In conditions where there are many diseases of different etiology, their control is complex and consequences always connected to a reduction or complete annulment of the expected benefits from an animal of high genetic potential veterinary-medical protection must cede its place to health protection as a technology which is based on a policy of disease prevention. This implies the establishment and maintenance of a high health status in swine herds with a clear definition of special criteria for elite, reproductive and production herds. The mentioned concept requires a well-prepared, organized and equipped veterinary service, in which relations are adequately coordinated and tasks are well distributed among experts on farms, in specialized institutions, faculties, and inspection services.
Epizootiological and diagnostic significance of porcine reproductive and respiratory syndrome control
Authors: Radojicic Biljana , Djuricic Bosiljka , Gagrcn M.
Published: November 2011

The porcine reproductive and respiratory syndrome (PRRS) is a new viral disease in swine, designated exclusively under the acronym PRRS by the European Commission in 1991. The cause of this disease was isolated and determined in 1991 at the Lelystad Institute in The Netherlands as Lelystad aretrivirus. The PRRSV is an RNA virus of the order Nidovirales, the family Arteriviridae, the genus Arterivirus (Cavanaugh, 1997). Different genomic and pheriotypic varieties of the virus are significant. It is replicated in macrophages, it induces permanent viraemia, causes the creation of antibodies, and leads to persistent and latent infections. It is isolated from tonsil tissue, alveolar macrophages, the uterus, and fetal homogenate composed of different tissues (Wills et al., 1997). All production categories of swine can contract PRRS, but pregnant sows, suckling piglets and fattening swine are considered endangered categories. Morbidity and mortapty is between 8-80%, which also depends on the animal category. Economic damages are substantial when one considers the high percentage of still-born piglets, mummified fetuses and suckling piglets. Irregular successive cycles in sows are also expressed. In fattening swine, in addition to a respiratory form of the clinical picture, the time period until animals reach abattoir weight is extended even up to 30 days, which is also a considerable economic loss. Costs of treating possible secondary bacterial infections, diagnostics and immunoprophylaxis are not negligible. The OIE placed PRRS on the B list in 1992 as a contagious disease of swine which incurs economic losses in almost all countries of the world. Diagnosis is made by isolating and determining the virus and/or by serodiagnostics (ELISA and PCR). Certain countries have already made up protocols for the implementation of constant diagnostics and suggested eradication measures (Dee S.A. et al., 2000). In our country, the first clinical cases of PRRS were recorded in Herceg Novi in 1998 (Radojicic Biljana et al., 2002). It is our opinion that the implementation of PRRS diagnostics must begin in our country as well, especially since the disease has a clinical picture which is similar to swine plague, so that wrong diagnoses are possible.
Circoviral infections in swine
Authors: Ivetic Vojin , Savic Bozidar , Valter Dragos , Milosevic Bratislav
Published: November 2011

Circoviral infections in swine have appeared only recently and they today attract the attention of large numbers of researchers all over the world. They represent a great mystery, an unknown in veterinary medicine, both in our country and in the world. The causes of these infections are circoviruses, called after the DNA which is shaped like a circle. A large number of authors today believe the PCV-2 causes two pathological entities in weaned piglets which are known as porcine multisystemic wasting syndrome (PMWS) and porcine dermatitis nephropathy syndrome (PDNS). Current investigations indicate that there is a causal connection between these two syndromes. These two new diseases, which have recently spread all over the world, cause serious losses, great concern and confusion, especially when they occur simultaneously or in a sequence in the same herd, or in parallel with other pathogenes, primarily with the porcine reproductive and respiratory syndrome virus (PRRSV) and the porcine parvovirus (PPV). PMWS was first described in Canada in 1991. It most often affect pigs aged 5-12 weeks. The main clinical expression, depending on the stage of progression is diarrhea, delayed development or depressed growth, stuntedness, dyspnea ictherus, eyelid swelling, and lymphadenopathy. More rarely, there are neurological symptoms. Prominent suppression of the immune system is the main characteristic of PMWS, and a wave of secondary bacterial infection is also observed. PDNS is a new disease of economic importance, which mostly affects older swine, from 5 weeks to 5 months of age. The most prominent clinical symptoms in seriously ill piglets is extensive dermatitis, mostly on the chest, abdomen, haunches and forelegs, with the appearance of purple-red swellings of different shape and size. The swine are depressive febrile, anorectic, all of which leads to stunted growth. They are inactive. Mortality is often about 15%. PDNS is a differentially diagnostically significant disease because it can easily be mistaken for classic or African swine plague. These two syndromes still have not been recorded in our country. However, if one takes into consideration the fact that the virus is very resistant in the outer environment, that transmission is most frequently through infected swine, we can soon expect them to be detected in our country as well. This will be the case especially if investigations focus on improving and updating their diagnostics.
Survey of quality of swine feed mixes
Authors: Masic Zoran , Jakic-Dimic Dobrila , Stanacev Vidica , Sinovec Zlatan
Published: November 2011

The paper presents the results of analyses of the chemical composition of 455 samples, microbiological analysis of 412 samples, and mucotoxicological analyses of 212 samples of feed mixes for different categories of swine which arrived for control at authorized laboratories from the territory of the Republic of Serbia during the period from 2000 until 2001. The analyses of 455 swine feed mix samples showed that as many as 185 feed mixes do not meet the quality condition on protein content envisaged by legal regulations, and the highest discrepancy was determined in feed mixes for piglets. Analyses of Ca, P and NaCl contents showed that the mixes in a large number of cases contain insufficient quantities, and in a considerable number even quantities which are not permitted. Analyses of the contents of certain microelements showed that mixes contain insufficient quantities in a large number of cases, especially of copper, manganese and zinc. The number of saprophytic bacteria greatly varied depending on the type of feed mix but all examined samples contained a permitted number of saprophytic bacteria. These analyses most often isolated Bacillus spp., Staphylococcus spp., coliform bacteries, and Micrococcus spp.. Most examined samples contained a permitted number of clostridia, and a smaller number of samples mostly for piglets, showed an impermissible number of clostridia. The quantity of mold fungi in mixes was significantly higher in mixes for young animals, and the determination of fungi most frequently resulted in the isolation of Penicillium spp., Aspergillus spp., Fusarium spp., and Mucor spp.. The mucotoxin analysis of 212 feed mixes showed that only 30.2% were within permitted levels, and the differences between the mixes for young and adult animals were not significant. The mucotoxins most often present were zearalenon and ochratoxin, and all mixes in which aflatoxin and trychotecenes were identified contained these toxins in quantities above permitted levels.
Additives in swine nutrition
Authors: Sinovec Zlatan , Jokic Zivan , Sefer Dragan
Published: November 2011

To attain better feed utilization, longer preservation, easier manipultion and higher production and better quality of food of animal orgin as the final goal, besides raw materials, feed mixes contain numerous pronutrients (additives), added to perform different effects, in a narrower sense, the term pronutrient implies heterogenous substances, which have no diverse effects and have to be efficient in the manner of use. Basically, all pronutrients have to reach the goal of keeping optimal animal health status and to increase production of food of animal origin without adverse and negative effects. The development of biotechnology had a great part in the appearance of natural alternatives which are able to fulfil and satisfy the high demands of highly productive animals, as well as those of the consumer lobby and environmental protection movements. Growth promoters based upon physiological mechanisms and production potential of the animal have an unquestionable adventage, not only because of the lack of residues in food of animal origin; but also because of their ecological safety and decrease of envirnomental pollution by undigested materials. Demand continues to grow for "all natural", non-pharmaceutical feed additives with growth enhancing effects in food animals. Special attention is paid to minerals (anorganic and organic sources), growth stimulators (antibiotics, probiotics prebiotics), substances for better feed utilization (enzymes, acidifers) adsorbents.
Suzbijanje i eradikacija leptospiroze na farmi svinja u gornjem toku reke mlave primenom Tiamulin-CTC i oksitetraciklina La
Authors: Rogazorski Dragan , Stankov Perica , Lazic Milica , Brankov Aleksandar
Published: November 2011

nema
Viral vaccines and their mode of action
Authors: Velhner Maja , Petrovic Tamara , Savic-Jevdjenic Sara , Lazic Sava
Published: November 2011

Advantages and deficiency of different types of viral vaccines currently in use or in development in veterinary medicine are described. We emphasize the role of adjuvants in inactivated and genetically engineered vaccines as well as the role of marker vaccines in detection of infected animals in the herd and eradication of certain viral diseases.
Our experience with peroral application of ivermektin in therapy of swine endoparasitosis
Authors: Pavlovic Ivan , Lazarevic Misa , Trifunovic Mirjana , Cvetkovic Aleksandar , Cukic Milutin , Zutic Milenko , Brankov Aleksandar
Published: November 2011

Endoparasitic infections present a frequent health problem among swine maintained on farms, with ascariasis and esophagostamosis being the most frequent diseases. There are several valid methods in curbing parasites in swine - peroral application of antiparasitics and their subcutaneous application. Ivermektin is an antiparasitic with a wide range of effects which is successfully used in curbing ecto and endoparasites in swine and other animals. Ivermektin has so far primarily been applied subcutaneously which required considerable efforts and the engagement of numerous staff in therapy of large agglomerations of frarm animals. In recent years Ivermektin has appeared in powder form that is mixed in feed which largely facilitates therapy and the prevention of ecto and endoparasitoses in farm animals. In order to examine the efficiency of the peroral application of Ivermektin in treating endoparasitic infections, our paper presents the curbing of acradosis and esophagostamosis in farm swine using peroral application of Ivermektin (Ivermektin-P, Hemovet, Vrsac). Four control examinations after therapy did not reveal any parasite infections, which is evidence that Ivermektin is absolutely efficient when applied perorally. On the grounds of the obtained results, we are of the opinion that the peroral application of Ivermektin is a successful therapy of endoparasitic infections in swine, which is not in any way less efficient than its subcutaneous application. The peroral application of Ivermektin largely facilitates therapy and the prevention of parasitic infections on farms with large agglomerations of animals.
Contamination of poultry meat with Toxoplasma gondii: Risk factor in occurrence of toxoplasmatic reaction in humans
Authors: Pavlovic Ivan , Ivanovic Snezana
Published: November 2011

Toxoplasmosis is a parasitic anthropozoonosis caused by the protozoa Toxoplasma gondii whose real host is the cat and the transitory hosts are mammals, birds and reptiles. Human infections occur most often through meat of infected animals which is insufficiently processed thermally, so that the World Health Organization (WHO), on these grounds, adopted a Book of Regulations on meat control for the presence of T. gondii. During the period from 2000-2001, using digestive and modified digestive method (according to Pavlovic and Ivanovic), 235 broiler samples were examined, and T. gondii was established in 32.34 % samples (75/256). The results were confirmed with a biological examination. These data indicate the importance of poultry meat control in preventing toxoplasmatic infection in humans.
Radiation-hygiene control of imported foodstuffs and cattle feed
Authors: Slavata Branislava , Vitorovic Gordana , Dzonic Slobodan
Published: November 2011

The increasingly frequent use of nuclear energy in peacetime, experimental nuclear and thermo-nuclear explosions, as well as accidents in nuclear plants lead to an increased and unequal distribution of radioactive substances in the environment. Mankind is in this way threatened not only by environmental irradiation, but also by consuming contaminated food and water which contain radionuclides whose concentrations are above the level of natural radioactivity. From the aspect of the veterinary profession, the most important task is to organize the protection of domestic animals and their products from radioactive contamination. This work presents the results obtained by measurements of the activity level of 137Cs in products of animal origin and cattle feed, in samples obtained from border crossings in Yugoslavia and partly in Macedonia during the period from 1990 until 1999. Examined import samples were taken from cheese, prok, and corn and the activity level of 137Cs was within the permitted legal levels - less than 1 Bq/kg. However, powdered milk was found to contain an activity level of 137Cs from 1,22-7,27 Bq/kg, and saltwater fish from 1,10-3,30 Bq/kg, so that these products could not be released for sale under the Official Gazette of the FRY, Number 53/91.
Findings of bacterial microflora in piglets infected with conventional swine plague
Authors: Prodanov Jasna , Dosen Radoslav
Published: November 2011

Piglets infected with the conventional swine plague virus as a result of secondary bacterial infections sometimes show an insufficiently clear clinical and pathoanatomical picture, which is why the very procedure of diagnosis is complex and the final diagnosis unreliable. That is why these investigations were aimed at examining the presence of bacterial microflora in diseased and dead pilgets which were found to have the viral antigen for CSP using the fluorescent antibody technique, in cases where the pathomorphological finding was not characteristic for conventional swine plague. Autopsies of dead piglets most often showed changes in the digestive tract and lungs, with resulting technopathy and diseases of infective nature. Such findings on knowledge of a present bacterial microflora are especially important in cases when conventional swine plague is controlled on farms and an announcement that the disease has been contained is in the offing.
Possibilities of acupressure diagnostics indifferent diseases of carnivores
Authors: Petrovic Branislav
Published: November 2011

The paper describes the possibility of using acupressure on established points of stepped-up skin sensibility (puncta maxima - PM) for the purpose of diagnosing certain diseases of internal organs or the state of the bone-joint system in carnivora. It presents the theoretical basis of acupressure diagnostics on the grounds of the existence of pathways for conducting pain and the familiar principle of viscero-cutaneous reflexes. It describes the technique of diagnosis using acupressure. Seven graphic pictures present the localization of optimal PM for acupressure diagnostics.
‘Conceptual Play’: Foregrounding Imagination and Cognition during Concept Formation in Early Years Education
Authors: Fleer Marilyn
Published: November 2011

The international trend to increase the cognitive achievement of early childhood children has generated a need for better understanding how concept formation occurs within play-based programs. Yet the theories of play for supporting early childhood professionals were originally not conceptualized with this need in mind. In this article, concepts from cultural-historical theory are used to theorise how imagination and cognition can work together in play-based programs to support concept formation. This article theorises at a psychological level how both cognition and imagination work in unity and develop in complexity, with imagination acting as the bridge between play and learning. A dialectical view of imagination and cognition is foregrounded, and through this a new theory of play, named as conceptual play, is introduced. It is argued that conceptual play will help teachers to work more conceptually with children in their play-based programs.
Participant-Mix and Management of Qualified Pension Plans
Authors: Asthana Sharad C.
Published: November 2011

ABSTRACT: This paper examines if the management of qualified pension plans is affected by the mix of plan participants. Evidence is presented that defined-benefit pension plans that are dominated by highly compensated employees tend to contribute beyond the minimum amount required under the Internal Revenue Code (flow effect), resulting in overfunded plans (stock effect), and then use of aggressive actuarial assumptions to disguise the overfunding to avoid visibility costs (reporting effect). These effects are less likely when the sponsoring firm has an active labor union (monitoring effect). These findings will be of interest to the federal government, Pension Benefit Guaranty Corporation, employees, and labor unions.
The Big 4 Audit Report: Should the Public Perceive It as a Label of Quality?
Authors: Fuerman Ross D. , Kraten Michael
Published: November 2011

ABSTRACT: There has been little research comparing the relative performance of the Big 4 CPA firms. Users of audited financial statements often practically have no other CPA firms to choose from for auditing services in the large public company auditing services market and thus desire more of this information. In 1,017 financial reporting lawsuits against Big 5 auditees filed from 1999 through 2004, the auditor litigation outcomes are used to proxy for the likelihood of audit failure and thus for audit quality. Control variables significant in prior empirical work were used in polytomous regression and in logistic regression. Ernst & Young has comparatively better auditor litigation outcomes, which proxy for a lower likelihood of audit failure and a stronger level of audit quality. The Ernst & Young results are robust; they are insensitive to the use of ten different model specifications. There is also evidence suggesting that PricewaterhouseCoopers may be a comparatively high quality auditor, but these latter results are sensitive to the model specification. Clearly, the null hypothesis of consistency in audit quality among the Big 4 CPA firms is rejected.
Prior Exposure to Interviewee's Truth-Telling (Baselining) and Deception-Detection Accuracy in Interviews
Authors: Lee Chih-Chen , Welker Robert B.
Published: November 2011

Professional accounting guidance recommends that interviewers attend to deception detection in audit interviews. Prior studies suggest that interviewers are poor detectors of a stranger's deceptions. This study assesses whether behavioral baselining (acquiring familiarity with truth-telling style prior to initiating an interview of an unfamiliar interviewee), a recommended procedure for investigative interviews, improves the ability to detect the deceptions of an unfamiliar interviewee in accounting interviews. In the present study, interviewers conducted five preliminary interviews of a truth-telling interviewee prior to the focal accounting interview. This exposure to the interviewee's truth telling increased the accuracy of detecting truths as opposed to lies, suggesting that behavioral baselining of truth telling aided the detection of primarily truth telling. These findings suggest that behavioral baselining may not facilitate the auditor's objective, that is, the detection of lies.

Data Availability: Confidentiality agreements with participants, written with the assistance of human subjects committees, prevent the sharing of data with others.
Addressing the Accounting and Auditing Faculty Shortage: Practitioners' Perceptions of Academia
Authors: Boyle Douglas M. , Hermanson Dana R. , Mensah Michael O.
Published: November 2011

SUMMARY: To provide greater insight into the potential to attract practitioners into academic accounting and auditing careers, we interviewed 30 current practitioners in public accounting or industry to examine their perceptions of academic careers. We find that most interviewees have considered an academic career, and they believe that there are many important advantages of such careers. However, most interviewees see the Ph.D. as a substantial hurdle, and many question the value of the Ph.D. The interviewees significantly underestimate the typical compensation for accounting professors, and they indicate the need for very high levels of financial support in order to pursue a Ph.D. full-time. We examine implications of these findings for attracting practitioners into doctoral programs and academic careers.
Lobbying of the IASB: An Empirical Investigation
Authors: Hansen Thomas Bowe
Published: November 2011

This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I develop hypotheses regarding the associations between attributes of lobbyists and their lobbying activity, and their lobbying success. I find that lobbying success is positively related to the ability of the lobbyist to provide information to the IASB; however, this success is dependent on the credibility of the lobbyist. I also find evidence that lobbying success is associated with the impact that the lobbyists have on the viability of the IASB, measured by their financial contributions and the size of the capital market in their home country. However, this association is not present when I look only at cases where lobbyists disagree with IASB proposal drafts. This evidence is useful in evaluating the U.S. Securities and Exchange Commission's (SEC) recent considerations regarding the adoption of IFRS by the U.S., as well as the recent change in the structure of the IASB that requires a defined geographic mix of board members by the year 2012.

Data Availability: All data are publicly available from sources indicated in the paper.
Control Privatization, Corporate Governance, and Firm Performance: Evidence from China
Authors: Ho Joanna L. Y , Yang Xiongsheng , Li Xiang
Published: November 2011

Governments in transitional economies have long been concerned with whether privatization of state-owned enterprises can improve firm performance and, if so, through which mechanisms this can be achieved. Using 135 publicly listed firms that China privatized via control transfer from 1998 to 2005 as a sample, we investigate whether newly privatized firms enhance incentives of top management and employees and, consequently, whether post-privatization firm performance is improved. Our findings reveal several post-privatization effects: (1) a much lower level of large shareholder expropriation, (2) higher and more performance-sensitive executive compensation, and (3) lower levels of management perk consumption and employment, which increase more slowly when sales grow and decrease more quickly when sales shrink. These enhancements in incentives help explain post-privatization firm performance improvement.

JEL Classifications: G34; M48.
Gains on Sales of Qualified Small Business Stock
Authors: Metrejean Cheryl T. , Ward Dan R. , Metrejean Eddie , Ward Suzanne P.
Published: November 2011

Tax law allows preferential treatment for certain types of transactions. Investment in qualified small business stock (QSBS) is one area where several provisions exist to encourage this type of investment. This paper examines two provisions that apply to sales of QSBS that result in gains. One provision, I.R.C. §1202, provides for an exclusion of up to 50 percent of the gain on the sale. The second, I.R.C. §1045, provides for a deferral of gain on the sale of QSBS if the proceeds are reinvested in other QSBS. While valuable tax incentives are associated with the use of either of these provisions, the question arises as to whether both of these provisions can be used together with regard to the same sale of qualifying stock, and if so, in what order. The provisions are illustrated separately and followed by a discussion and illustration of the provisions in combination.
Contingent Legal Fees on Settlements and Awards and the Calculation of Gross Income by Individuals for United States Federal Income Tax Purposes
Authors: Coyne Michael P. , Mason Richard , Mills John R.
Published: November 2011

Lawsuits involving contingent legal fees are reasonably common. This paper focuses on the appropriateness of the inclusion in plaintiff's gross income for individual federal tax purposes of the portion of settlements going to attorneys for contingent legal fees. We present an example of the significant difference in taxes payable by a plaintiff under the two competing tax treatments. We also recap the current position of the various Circuit Courts on the issue using the opposing views of the Sixth to the Second and Seventh Circuits to frame a discussion of the issue and then discuss the treatment of securities classaction settlement proceeds that are apparently treated differently for tax purposes. The Supreme Court has recently granted certiorari in two cases and will be addressing the inclusion of contingent legal fees in gross income. We advocate that although taking the broader Sixth Circuit approach of excluding contingent attorney's fees on a joint endeavor theory would lead to more equitable results for plaintiffs, it would not necessarily be prudent judicial action and that the appropriate remedy to the situation may best be Congressional action, as the Internal Revenue Service has consistently favored inclusion.
An Education and Enforcement Approach to Dealing with Unscrupulous Tax Preparers
Authors: Bauman Christine C. , Mantzke Katrina L.
Published: November 2011

In both her 2002 and 2003 Annual Reports to Congress, the National Taxpayer Advocate (NTA) proposed national registration, examination, certification, and enforcement requirements for all Federal Tax Return Preparers (FTRPs). An FTRP is defined as someone, other than an attorney, CPA, or enrolled agent, who prepares more than five federal tax returns in a calendar year. This proposal was primarily motivated by the NTA's experience in dealing with taxpayers who were exploited by unscrupulous tax preparers, especially with respect to the earned income credit (EIC). Although the IRS believes that all taxpayers should have access to quality tax return preparation, it contends that it is premature to consider a legislative remedy to tax preparer problems since the full extent of the problem is unknown and the related financial impact on limited IRS resources has not been quantified.

The purpose of this paper is to examine the proposed regulation of FTRPs by reviewing the development of similar regulatory proposals over the past several decades, outlining current and proposed federal regulation of tax preparers, discussing state regulation of tax preparers, describing concerns with increased regulation, and offering alternative recommendations to regulation, specifically education and enforcement.
The “Build-to-Suit” Tax-Deferred Exchange
Authors: Sampson Michael P.
Published: November 2011

Recently skyrocketing real estate prices have caused taxpayers to intensify their efforts to utilize the tax deferral benefits of Internal Revenue Code §1031 to put their newly found tax-free dollars of equity to work to accomplish a variety of business and investment objectives. Goals can range from tax benefits such as creating or increasing depreciation deductions by exchanging into more highly leveraged property to economic benefits such as taxfree diversification or consolidation of investment properties.

Of increasing interest is the use of tax-deferred exchange dollars to build or improve property to suit the specific needs of the taxpayer rather than acquiring existing property that might not be as suitable. Although taxpayers have experimented with these so-called “build-to-suit” exchanges since the Tax Court sanctioned the prototype transaction in its 1962 Baird v. Commissioner decision, subsequent statutory and administrative pronouncements have refined the technique and provided more certainty for structuring a variety of transactions.

This article examines the legislative, judicial, and administrative history of build-to-suit taxdeferred exchanges, and suggests ways to structure transactions in a variety of business and investment scenarios.
Improving the Effectiveness and Efficiency of Boolean Searches for Relevant Tax Authority
Authors: Diaz Julian , Larkins Ernest R.
Published: November 2011

This article provides evidence that a unique instructional website develops students' skills in finding relevant tax law more effectively and efficiently. The site provides heuristics for conducting effective and efficient searches and illustrates strategies through specific examples. It also contains 20 self-tests that provide students with repeated practice in contextually relevant exercises and interactive feedback in the form of scores, solutions, and explanations. Using students in treatment and control groups, we find that using this educational resource increases the Boolean search success of graduate students for relevant judicial decisions and IRS rulings, which we trace to their formulation of more effective and efficient search requests.
Mixed Blessing of Being Designated a Small Business: A Four Country Comparison
Authors: Killian Sheila , Karlinsky Stewart S. , Payne Garry , Arendse Jackie
Published: November 2011

This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well.

A fundamental question that arises when discussing tax incentives and disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.
Building a Portfolio of Case Decisions to Teach Tax: An Illustration of Elaboration Using the Casualty Deduction
Authors: Riordan Diane A.
Published: November 2011

Historical cases are developed from examples of real situations and companies and are valuable pedagogical tools in our classrooms. For the tax instructor, the challenge may not rest with writing and publishing cases, but in making choices among the available case histories in the legal records to provide a portfolio for case study. In this paper the author describes one method for tax instructors to select cases into case study. The method is helpful in teaching the details of tax algorithms. Applying this method, individual readings elaborate the details of the tax provision by providing interesting examples. These elaborations act as cues in the student's memory for the basic tax algorithm. The collection of readings helps students to understand the process of applying the complexity and ambiguity of tax law to the facts presented in daily life.
Taxes versus Fees: Lead Paint and LLCs
Authors: Wright Kathleen K. , Karlinsky Stewart S.
Published: November 2011

This paper discusses the rather blurred distinction between fees and taxes, particularly for states like California where enactment of a tax requires a two-thirds vote while fees can be enacted with a simple majority. We discuss the California Supreme Court decision in Sinclair Paint wherein the Court adopted a broad definition of a fee. Many taxpayers feared that this would open the flood gates for enactment of fee legislation both in California and nationwide. We examine recent legislative and judicial trends in enactment of fee legislation and court interpretations following Sinclair Paint. The data shows that the Legislature is actively pursuing all types of fee legislation as budget dollars do not stretch far enough to cover program expenditures. Courts are continuing the Sinclair Paint trend of broadly defining fees. The result seems to be an ever increasing fee burden on businesses and taxpayers.
Taxation of Personal Use of Corporate Aircraft: Should Income Equal the Deduction?
Authors: Miller Karen C. , Shaw J. Riley , Flesher Tonya K.
Published: November 2011

Business growth and ease of mobility have played a significant role in the increasing use of corporate aircraft through the 21st century. Along with the increased use of corporate aircraft, personal use of corporate aircraft has also been on the rise. With this increased use, the tax treatment of the personal use of corporate aircraft has become much more visible and controversial. This paper tracks the changes in the law and focuses on the tax policy issues related to the equity in the reporting of income by the employee and the deduction claimed by the corporation. Specifically, this paper addresses the three-fold problem related to the current inequities of the current and proposed laws: What amount should be included as compensation by the employee as a fringe benefit for the personal use of company-owned aircraft? How much should the employer deduct for the operating cost of the aircraft for personal use? Should these amounts, compensation and deduction, be equal? The paper also addresses the horizontal inequities imposed by the current laws upon shareholders, different types of employees, corporations, and private citizens.
Dissecting cosmic-ray electron-positron data with Occam’s razor: the role of known pulsars
Authors: Profumo Stefano
Published: November 2011

We argue that both the positron fraction measured by PAMELA and the peculiar spectral features reported in the total electron-positron flux measured by ATIC have a very natural explanation in electron-positron pairs produced by nearby pulsars. While this possibility was pointed out a long time ago, the greatly improved quality of current data potentially allow to reverse-engineer the problem: given the regions of pulsar parameter space favored by PAMELA and by ATIC, are there known pulsars that explain the data with reasonable assumptions on the injected electron-positron pairs? In the context of simple benchmark models for estimating the electron-positron output, we consider all known pulsars, as listed in the most complete available catalogue. We find that it is unlikely that a single pulsar be responsible for both the PAMELA positron fraction anomaly and for the ATIC excess, although two single sources are in principle enough to explain both experimental results. The PAMELA excess positrons likely come from a set of mature pulsars (age ∼ × 106 yr), with a distance of 0.8–1 kpc, or from a single, younger and closer source like Geminga. The ATIC data require a larger (and less plausible) energy output, and favor an origin associated to powerful, more distant (1–2 kpc) and younger (age ∼ × 5 × 105 yr) pulsars. We list several candidate pulsars that can individually or coherently contribute to explain the PAMELA and ATIC data. Although generally suppressed, we find that the contribution of pulsars more distant than 1–2 kpc could contribute for the ATIC excess. Finally, we stress the multi-faceted and decisive role that Fermi-LAT will play in the very near future by (1) providing us with an exquisite measurement of the electron-positron flux, (2) unveiling the existence of as yet undetected gamma-ray pulsars, and (3) searching for anisotropies in the arrival direction of high-energy electrons and positrons.
The Study of Cephalic Index of Andhra Region (India)
Authors: Salve Visha Manoharrao , Thota Naga Raghunandan , Patibandla Anupama
Published: November 2011

Objective: The cephalic index is the ratio of the maximum breadth of head to its maximum length. Cephalic index is very useful anthropologically to find out racial difference. It has also been reported that cephalic index is less than 2-3 in individual with sickle cell anemia than normal individual. Material & Methods: The present study was carried out with 320 (160 male & 160 female) medical students of Dr. Pinnamaneni Siddhartha Institute of Medical Sciences & Research Foundation and Dr. Sudha & Nageswara Institute of Dental Sciences Chinnaoutpally, Krishna District (AP), INDIA. Results: The mean cephalic index was 76.94±2.53. The mean cephalic index for male was 75.68±2.05 and for female was 78.20±2.33. The difference between male and female cephalic index was significant (p= 0.001 & difference 2.52). Conclusion: The result of present study shows that majority of male of Andhra region are dolicocephalic or mesocephalic and female are mesocephalic. Cephalic index of the female is 2-3 point higher than the male in Andhra region population. This study will serve as basis of comparison for future studies on Andhra region population. Key Words: Cephalic index; head length; head breadth; Andhra region of India DOI: 10.3126/ajms.v2i1.3385 Asian Journal of Medical Sciences 2 (2011) 53-55
Atypia predicting prognosis for intracranial extraventricular neurocytomas
Authors: Kane Ari J. , Sughrue Michael E. , Rutkowski Martin J. , Aranda Derick , Mills Stephen A. , Lehil Mandeep , Fang Shanna , Parsa Andrew T.
Published: November 2011

Object

The literature, at present, provides limited information about extraventricular neurocytomas (EVNs) and is almost exclusively composed of case reports or small case series. Treatment for EVNs has largely been guided by results from central neurocytoma outcome studies. The authors present an analysis of all reported intracranial EVN cases to establish if tumor histopathological features can substratify EVN into groups with differing prognosis and help guide treatment decisions.

Methods

The authors identified studies reporting histology, treatment modality, and outcomes for patients with intracranial EVN. The rates of recurrence and survival for patients were compared using Kaplan-Meier analysis. Atypical tumors, defined by MIB-1 labeling index exceeding 3% or atypical histological features, were compared with typical tumors, and patients 50 years of age or older were compared with those younger than 50 years of age.

Results

Eighty-five patients met the inclusion criteria, and 27% of them had an atypical histology. Typical EVNs had a better prognosis than atypical EVNs after primary treatment, with a 5-year recurrence rate of 36% compared with 68% (p < 0.001), and a 5-year mortality rate of 4% compared with 44%, respectively (p < 0.001). Age younger 50 years was associated with a better prognosis than age equal to or greater than 50 years, with a 5-year recurrence rate of 33% and 74%, respectively (p < 0.001), and a 5-year mortality rate of 4% and 52%, respectively (p < 0.001). Multivariate analysis demonstrated that atypical EVNs carried significantly increased risk for recurrence (hazard ratio [HR] 4.91, p < 0.001) and death (HR 22.91, p < 0.01). Gross-total resection was superior to subtotal resection (STR) alone in tumor control rates for typical EVNs (95% and 68%, p < 0.05), and there was a trend for adjuvant external-beam radiotherapy to benefit STR. There was suggestion of similar trends in patients with atypical EVNs.

Conclusions

There are at least 2 distinct histological subtypes of EVN, with different prognostic significances. Atypia or MIB-1 labeling index greater than 3% is a significant predictor of poor prognosis for EVNs. Complete resection or more aggressive attempts at providing adjuvant therapy following STR appear to improve the prognosis for patients with EVNs. Although the authors' results are informative, there are limitations to their analysis. Given the relatively modest total number of cases reported, as well as the nature of the disaggregated analysis, the authors were not able to use formal meta-analytical methods to limit the impact of between center heterogeneity. Additionally, they were not able to control for individual differences in data analysis and presentation across the different studies included in their analysis.