bluuebunny/crossref_metadata_2025 huggingface dataset:
Ochrona życia człowieka w przesłaniu Jana Pawła II w Radomiu 4. czerwca 1991 roku. Refleksja teologiczno­‑prawna
Authors: Kornecki Tomasz
Published: February 2016

U źródeł ochrony życia ludzkiego leży piąte przykazanie zawarte w Dekalogu i potwierdzone w nauczaniu Jezusa Chrystusa w Nowym Testamencie. Jednocześnie troska o życie człowieka oparta jest na zasadzie sprawiedliwości społecznej. Ojciec święty Jan Paweł II między innymi podczas swojej pielgrzymki do ojczyzny w roku 1991 wskazywał na wartość ochrony ludzkiego życia od poczęcia do naturalnej śmierci. Istotne jest, aby prawo stanowione stało na straży ludzkiego życia. Regulacje dotyczące tej kwestii zawarte zostały przede wszystkim w artykule 38 Konstytucji Rzeczypospolitej Polskiej z roku 1997. Jednak polski system prawny dopuszcza aborcję w niektórych przypadkach. Na uwagę zasługuje fakt, iż systemy totalitarne, w tym także komunizm, który w Polsce panował od końca II wojny światowej, łamał zasadę ochrony życia ludzkiego, tym samym sprzeciwiając się piątemu przykazaniu, które nie tylko zawiera zakaz zabijania człowieka – także nienarodzonego, ale i nakaz troski o życie.Wydaje się słuszne, pomimo zmian politycznych i społecznych, przypominanie przesłania ojca świętego Jana Pawła II dotyczącego życia ludzkiego, a skierowanego do rodaków w 1991 roku.
Wymagania stawiane prawodawstwu w sprawach społecznych: rozważania na kanwie Gaudium et spes
Authors: Kroczek Piotr
Published: February 2016

Chociaż mija już 50 lat od promulgacji konstytucji Gaudium et spes, dokument ten jest nadal aktualny. Celem artykułu jest odnalezienie i przeanalizowanie wymagań stawianych prawodawstwu państwowemu w prawach społecznych, które zawiera wspomniany soborowy dokument. Tematami dyskutowanymi w niniejszym przedłożeniu są: aktualność prawa, nakierowanie prawa na dobro wspólne, zabezpieczenie praw człowieka, uwzględnienie godności człowieka oraz słuszna, lecz nieabsolutna autonomia prawa. Jak dowiedziono, Gaudium et spes wciąż jest cennym i żywym źródłem idei porządkujących sprawy społeczne.
Person as the source of values in communication. Based on the philosophy of person by Karol Wojtyła and Józef Tischner
Authors: Bednarska Maja
Published: February 2016

In my article I wanted to analyze the comunication from the moral point of view. My ground to think about morality is Karol Wojtyła and Józef Tischner’s thinking. I proposed the thesis that because of hard experiences of war and totalitarian system in the 20th century; because of nihilism and wrong understanding of human freedom; and because of media culture and a lack of authentic relationships between people; interpersonal communication is superficial and empty. In order to make communication creative and human, in order to restore its first meaning and lost deepness, I believe it is necessary to see the moral dimension of communication and redefine its fundamental structure from the point of view of the philosophy of the person. Thus, I asked the questions: Who communicates? What does one communicate for? What is the message? They lead to considering the act of communication in its fundamental structure.
Zarządzanie pracownikiem socjalnym w pomocy społecznej
Authors: Młyński Józef
Published: February 2016

Niniejszy artykuł podejmuje próbę ukazania i deskrypcji pracownika socjalnego zarządzającego zasobami pomocy społecznej. W tym kontekście autor odwołuje się do ustaleń terminologicznych, do których zalicza: zarządzanie, pomoc społeczna, praca socjalna. Następnie analizuje strukturę organizacyjną instytucji pomocy społecznej w której istotne znaczenie posiada pracownik socjalny. Ponadto autor wskazuje również na etapy zarządzania w pomocy społecznej. W dalszej części niniejszego artykułu dokonano opisu funkcji pracownika socjalnego oraz jego zadań w kontekście współczesnych uwarunkowań społecznych. Ponadto przedstawiono strukturę organizacji pomocy społecznej przy współpracy pracownika socjalnego i asystenta rodziny.
Życie chrześcijańskie w świetle celów i metod odpowiedzialnego wychowania
Authors: Mrózek Łukasz
Published: February 2016

Podstawowym wychowawczym zadaniem jest takie pomaganie wychowankowi, by w swoim postępowaniu odkrył, zrozumiał i respektował te wartości, które odnosić się będą do poszczególnych sfer jego życia. Uczyć człowieka myśleć, kochać i pracować oznacza nie tylko formować jego określoną sylwetkę i osobowość, ale także urzeczywistniać model społecznego funkcjonowania. Kompetentny wychowawca musi więc w taki sposób oddziaływać na wychowanka, by miał on możliwość i szansę odnalezienia coraz to nowszych wartości i kształtowania w sobie coraz to bogatszego człowieczeństwa. Odpowiedzialny wychowawca powinien wskazywać wychowankom optymalną drogę życia i być świadomy, że wyznaczone cele można osiągnąć za pomocą różnych metod. Motywacja pozytywna, język przekazu treści wychowawczych (odwołujący się do doświadczenia i aspiracji podopiecznych), demaskowanie zagrożeń, którym ulega wychowanek, wyłapywanie iluzji „łatwego szczęścia” to tylko niektóre z nich. Wszystko to pozwala docenić wartość życia i godność osoby ludzkiej, które z niewiadomych powodów zdają się zanikać w całym procesie wychowawczym.
A Comparison of Nonopioid and Opioid Oral Analgesia following Pediatric Palatoplasty
Authors: Pierson Brandon W. , Cardon Brandon S. , Anderson Michael P. , Glade Robert S.
Published: February 2016

Objective

This article evaluates postoperative analgesia in pediatric palatoplasty patients using nonopioid oral medications.

Design

This study was a retrospective chart review.

Setting

The setting for this study was a tertiary-care children's hospital.

Participants

Study participants were pediatric patients who underwent palatoplasty procedures performed by a single surgeon.

Interventions

Interventions included nonopioid and opioid oral medications for postoperative analgesia.

Main Outcome Measures

The adequacy of nonopioid versus opioid oral analgesia was assessed by (1) time to discontinue IV fluid, (2) total IV morphine doses for breakthrough pain, (3) daily IV morphine doses for breakthrough pain, (4) time to discharge from the hospital, and (5) perioperative weight change. Group comparisons of outcome measures were performed using a two one-sided test.

Results

A total of 61 patients were identified who received three standard pain regimens: acetaminophen + ibuprofen (12), hydrocodone/acetaminophen (23), and hydrocodone/acetaminophen + ibuprofen (26). There was sufficient evidence to suggest equivalence in outcome measures for acetaminophen + ibuprofen versus hydrocodone/acetaminophen and hydrocodone/acetaminophen + ibuprofen for the following: time to discontinue IV fluid ( P = .02, 90% confidence interval [CI] = –0.42 to 0.17; P = .007, 90% CI = –0.28 to 0.34), daily IV morphine doses ( P = .023, 90% [CI] = –0.83 to 0.65; P = .032, 90% [CI] = –0.92 to 0.28), time to discharge from the hospital ( P = .017, 90% [CI] = –0.40 to 0.27; P = .015, 90% [CI] = –0.24 to 0.39), and perioperative weight change ( P = .002; 90% CI = –0.25 to 0.46; P < .0001; 90% CI = –0.34 to 0.18). There was no sufficient evidence to suggest equivalence for total IV morphine doses ( P = .189, 90% CI = –1.51 to 1.78; P = .169, 90% CI = –1.51 to 0.88).

Conclusions

Oral acetaminophen and ibuprofen alone may provide similar analgesia to traditional regimens with reduced risks following pediatric palatoplasty.
Exploring Subclinical Phenotypic Features in Twin Pairs Discordant for Cleft Lip and Palate
Authors: Leslie Elizabeth J. , Carlson Jenna C. , Cooper Margaret E. , Christensen Kaare , Weinberg Seth M. , Marazita Mary L.
Published: February 2016

Objective

Monozygotic twins of an individual with an orofacial cleft have a significantly elevated risk for orofacial cleft compared with the general population, but still the concordance rate for orofacial cleft in monozygotic twins is about 40% to 50%. The goal of this study was to determine whether unaffected cotwins have an increased frequency of orbicularis oris muscle defects, a subclinical form of orofacial cleft. The presence of such defects may reduce the overall rate of discordance.

Method

A total of 63 discordant monozygotic and dizygotic twin pairs, 262 unaffected nontwin siblings, and 543 controls with no history of orofacial clefts were assessed for orbicularis oris defects by high-resolution ultrasound. Frequencies were compared by the Fisher exact test.

Results

Unaffected cotwins from discordant monozygotic pairs had a higher frequency of defects (12.5%) than the other test groups (6.38% to 6.99%), but the difference was not statistically significant ( P = .74).

Conclusions

In this study, orbicularis oris defects were not statistically significantly more common among the unaffected twins from orofacial cleft discordant twin pairs. The trends in the results warrant future studies with larger sample sizes and additional subclinical phenotypes.
La explotación empresarial de las aguas mineromedicinales: la industria del agua embotellada en España (1875-2013)
Authors: Vilar-Rodríguez Margarita , Lindoso-Tato Elvira
Published: February 2016

Desde un punto de vista histórico, la industria del agua embotellada ha pasado de ser un apéndice del negocio balneario a convertirse en una de las actividades más importantes de la industria alimenticia en Europa. Dentro de este sector, España ha registrado una de las expansiones más espectaculares en las últimas décadas, lo que le ha permitido escalar posiciones en el ranking europeo, tanto en términos de producción como en consumo per cápita. Este trabajo persigue dos objetivos básicos. Primero, conocer las diferentes etapas de la historia empresarial del agua envasada y la configuración de los grandes grupos empresariales que dominan el mercado español actual. Segundo, se aporta nueva información estadística sobre la producción y el consumo de agua embotellada desde una perspectiva de largo plazo y se reconstruyen las historias empresariales de las principales marcas de agua envasada líderes en el mercado.
Agua urbana: Mercantilización y resistencia social en España
Authors: Babiano-Amelibia Luis
Published: February 2016

El debate entre la gestión pública y la privada de los servicios urbanos de agua se centra en la batalla ideológica de las distintas opciones políticas. En España se ha ido configurando en los últimos treinta años un marco propicio al proceso privatizador. Esta tendencia se ha reforzado recientemente como consecuencia de la reorientación estratégica de las multinacionales del agua hacia los mercados maduros y el inadecuado uso del canon concesional por parte de los municipios. Sin embargo, con el inicio de la actual crisis económica se ha n multiplicado los movimientos de resistencia ciudadana frente a este proceso. Más allá de los éxitos relativos conseguidos por las movilizaciones ciudadanas, sólo una correcta armonización entre las reformas legislativas y la movilización popular puede revertir la tendencia privatizadora.
El acceso al agua y la construcción de territorio en Milpa Alta, México D. F.
Authors: Torregrosa María Luisa , Kloster Karina , Latargère Jade
Published: February 2016

La construcción de un territorio es una actividad compleja que es necesario comprender. El caso de Milpa Alta puede ilustrarnos al respecto ya que el espacio se está recreando constantemente a partir de una confrontación territorial entre dos fuerzas sociales en pugna: por un lado el gobierno que intenta preservarlo para su conservación ecológica; y por el otro, la legítima búsqueda de sus habitantes por mejorar sus condiciones de vida. La resultante de esta confrontación construye una estratificación territorial y social que implica diferencias sustanciales en los modos en los que la población puede acceder al agua para consumo humano, que van desde mecanismos formales a informales y de lo legal a lo ilegal. El objetivo de este texto es hacer observables los múltiples mecanismos de abasto de agua encontrados en una zona periurbana del Distrito Federal (Milpa Alta) los procesos, actores y estrategias involucradas; así como comenzar a comprender su correspondencia con la construcción del territorio en tanto construcción social del espacio.
Mediating Structures in Sámi Language Revitalisation
Authors: Sarivaara Erika , Keskitalo Pigga
Published: February 2016

The revitalisation of the Sámi languages and support for language domains are central educational measures in the post-assimilation situation in Northern Europe. Taking critical indigenous education as the starting point, this meta-theoretical article discusses language revitalisation through mediating structures. Mediating structures provide the tools necessary to use language revitalisation as a means to counter the legacy of assimilation that has seriously affected the Sámi languages and caused language change. The article brings together recent research on the revitalisation of the Sámi languages. These studies are oriented towards the present situation of the Sámi languages and efforts to revive the languages. Relying on previous studies as well as new research, the article presents a communal model of language recovery, which facilitates an increase in the number of language speakers and also supports language domains. Such a mediating language revitalisation model builds social harmony in a postcolonial situation. The article emphasises the key tasks involved in the recovery of endangered languages.
Avaliação da qualidade do solo em agroecossistemas na zona rural de São Bentinho-PB
Authors: Alves M. F. A. , Ribeiro S. N. , Melo F. J. S. , Alves L. R. A. , Vieira Z. C.
Published: February 2016

O crescimento da demanda por alimentos gera a expansão de áreas agrícolas ocasionando um aumento do desmatamento. Tais fatores contribuem para o crescimento da preocupação com a sustentabilidade dos sistemas agrícolas, o qual passa por uma percepção do espaço rural como agente ativo na conservação e proteção dos recursos naturais. O conhecimento dos limites de exploração dos ecossistemas rurais é fator primordial para que se obtenham sistemas agrícolas mais sustentáveis.  Diante do exposto o presente trabalho objetiva avaliar, através de uma extensa revisão bibliográfica, visitas em campo e utilização de índices de sustentabilidade, a qualidade do solo de dois agroecossistemas utilizados para o plantio de feijão e milho na zona rural de São Bentinho-PB; e finalmente, propor estratégias ou técnicas de manejo que venham tornar os agroecossistemas estudados mais sustentáveis. Conclui-se que a área de plantio de feijão apresentou um solo de melhor qualidade do que área de plantio de milho. A utilização dessa metodologia para avaliar a qualidade do solo mostrou-se simples e acessível, podendo direcionar as ações para uma agricultura mais sustentável, necessitando-se para isso, qualificação e treinamento dos agricultores. Finalmente, deve-se treinar esses pequenos produtores também na aplicação de técnicas sustentáveis de manejo do solo.

Evaluation of soil quality in agroecosystems in rural São Bentinho-PB

Abstract: The growth in demand for food generates the expansion of agricultural areas causing an increase in deforestation. Such factors contribute to the growing concern about the sustainability of agricultural systems, which involves a perception of the countryside as an active agent in the conservation and protection of natural resources. Knowledge of rural ecosystems operating limits is a key factor in order to obtain more sustainable agricultural systems. Given the above the present study aims to evaluate, through an extensive literature review, field visits and use of sustainability indexes, the quality of the two agro soil used for planting beans and corn in the countryside of São Bento-PB; and finally, propose strategies and management techniques that may make them more sustainable agro-ecosystems studied. In conclusion, the bean planting area presented a solo better quality than corn planting area. The use of this methodology for assessing soil quality proved to be simple and affordable, and can direct the actions for a more sustainable agriculture, requiring up to that, qualifications and training of farmers. Finally, one should train these small producers also in the implementation of sustainable techniques for soil management.
Measuring The Economic Effects Of Political Events: War And The U.S. Defense Industry
Authors: McDonald James E. , Kendall Walter R.
Published: February 2016

The authors make use of the Cumulative Prediction Error (CPE) technique to examine the effects of political events in the stock market. The stock price behaviour of sixteen U.S. defense industry firms was examined before and after seventeen unforeseeable political events involving military force. The authors found that significantly positive effects on stock prices appear to occur as a result of military actions. The nature and use of the CPE technique is discussed.
The Desirability Index: A Measure For The Desirability Of Stocks Over Bonds Over The Long Term
Authors: Joshi Yash Pal
Published: February 2016

One of the long held beliefs in the field of investments is that stocks are more desirable as compared to bonds for long horizon portfolios. But how long is the long horizon? This paper defines two summary measuresthe Desirability Index and the Cutoff Horizonto measure the desirability of stocks over bonds, and concludes that, based on historical performance, stocks are more desirable than bonds for horizons longer than 15 years.
An Evaluation Of The Reliability Of Alternative Survey Media
Authors: Atkinson MaryAnne , Jones Scott
Published: February 2016

This study reports the results of an experiment that evaluated the reliability of alternative survey media. The components of reliability are compared for instruments characterized as paper-based and computer based. The evaluation was further partitioned by subjects preference for visual versus verbal stimuli. Results indicate that there is no significant difference in scale responses between the alternative media, but reliability was found to be low when subjects with verbal cognitive style were asked to respond in the visually oriented computer environment.
An Empirical Test Of Politically-Motivated Income Smoothing In The Oil Refining Industry
Authors: Fern Richard H. , Brown Betty C. , Dickey Steven W.
Published: February 2016

This paper reports the results of a study of income smoothing in the oil refining industry for years 1971 through 1989. Evidence of a political motivation to practice such smoothing behavior is also reported. The methodology follows closely that of Ronen and Sadan (1981) which found strong smoothing behavior for oil firms in the 1953 to 1972 period. Two types of smoothing behavior were examined classificatory and intertemporal. Based on the analysis, oil firms were found to have a strong political motivation to manage reported earnings. There was no evidence of significant classificatory smoothing behavior by the 26 firms in the study. However, there was significant intertemporal smoothing behavior suggested, although to a less degree than that suggested by Ronen and Sadan. This reduction in smoothing behavior seems to indicate that over the past 20 years standard setters have been somewhat successful in reducing purely arbitrary accounting choices.
Markup Rules And The Incidence Of A Value-Added Tax At Different Stages Of The Production And Distribution Process
Authors: Fitzsimmons Edward L.
Published: February 2016

The burden of a value-added tax is distributed each time the ownership of merchandise changes as the merchandise moves down-stream through distribution channels to consumers. Other things being equal, the burden of the tax on retailers or other vendors purchasing merchandise for resale is determined by the markup rule chose by retailers or other vendors. Given the markup rules discussed, a fixed-percentage markup is shown to minimize the value-added tax burden on firms purchasing merchandise for resale.
Understanding Competitive Advantage Through A Strategic Retail Typology
Authors: Ellis Brien , Calantone Roger
Published: February 2016

The authors present a retail typology of strategies and performance outcomes based on a combination of Porters (1985) concept of competitive advantage and Miles and Snows (1978) classification of strategic groups. Application of the above theoretical concept is accomplished through an empirical examination of 159 retail drugstores. The tactics used in product, promotion, and service differentiation are examined along with location and pricing. The costs of goods, advertising expense, and rent expense of each retailer are also examined. Various combinations of these tactics result in classification into one of four strategic categories with differing sales and profit margins.
Antecedents And Consequences Of Role Perceptions: A Path Analytic Approach
Authors: Hartenian Linda S. , Hadaway Farrand J. , Badovick Gordon J.
Published: February 2016

The antecedents and consequences of role perceptions (role clarity and role conflict) are examined using path analysis. Employees with realistic perceptions of the organization experienced increased role clarity, less role conflict, and tended to be more satisfied. Those individuals who perceived a sense of fit, or congruence, were more likely to adjust to the work environment in a positive way. They experienced increased job satisfaction. Role conflict, in turn, was associated with reduced job satisfaction. Increased role clarity results in better job performance and less role conflict. Finally, increased job satisfaction led to increased job commitment.
Behavioral Antecedents To Intrinsic Motivation In Capital Equipment Exchange Relationships
Authors: Dahlstrom Robert , Boyle Brett A.
Published: February 2016

This study utilizes cognitive evaluation theory to assess interorganizational relationships. Sales personnels influence strategies and opportunistic behaviors are cast as antecedent to purchasers intrinsic motivation for the exchange. Influence strategies are classified based upon whether sanctions (medicated influence) or information (non-mediated influence) are employed to gain compliance. Ninety-four mainframe computer users reported on their working relationships with multiple marketing personnel. The results suggest that non-mediated influence raises intrinsic motivation while mediated influence and opportunism have a negative impact upon motivation.
The Need For Control In The Service Sector
Authors: O'Connor Gina Colarelli , Siomkos George J.
Published: February 2016

Factors that play important roles in influencing an individual consumers need to control in service situations were investigated. A test instrument was developed for two services and several core dimensions were found to be important, i.e., ones proficiency at the task, degree to which the task is convenient to accomplish, and importance to consumer. A refined questionnaire was developed which can be used to predict consumers willingness to relinquish control. Several managerial implications are then presented.
The Effect Of Environmental And Economic Factors On The Choice Of Union
Authors: Meyer David
Published: February 2016

This study examines the factors influencing the joint union/employee choice regarding representation of work units using 16,292 elections from 1977 to 1981. The proposition tested is that AFL-CIO affiliates, the Teamsters, and other independent national unions are selective in choosing who they will represent. Employees desiring union representation are left to form independent local unions when AFL-CIO affiliates, the Teamsters, and other independent national unions decline to represent them. It is proposed that the unions choice to represent (or not) a unit of employees is based upon environment and economic conditions supportive of a greater (lesser) ability to improve that units working conditions and greater (lesser) benefits and lower (higher) costs to the union. Results indicate that the Teamsters attempted to organize and independent local unions were formed in units where working conditions were unlikely to be improved and the benefits to the union were low. AFL-CIO affiliates and independent national unions attempted to organize units where improvements in working conditions were more likely and the benefits were greater.
Operating Cash Flow Ratios Measure A Retail Firms Ability To Pay
Authors: Zeller Thomas L. , Stanko Brian B.
Published: February 2016

Analysts derive a broad array of financial ratios from published financial reports to assess business enterprise performance. Only a few, however, may be necessary for meaningful insight. This study explores whether operating cash flow ratios provide unique or redundant insight in financial ratio analysis of retail firms. Adoption of Financial Accounting Standard #95, The Statement of Cash Flows, by the Financial Accounting Standards Board in 1987 provides the impetus for the ongoing interest in cash flow ratios. We find that operating cash flow ratios provide unique insight, relative to traditional accrual-based financial ratios, regarding a retail firms ability to pay. Therefore, financial ratio analysis of a retail firm should include cash flow ratios for predictive, explanatory or descriptive purposes.
International Competition In Research And Development; Incentives To Subsidize And Retaliate
Authors: Christoffersen Susan
Published: February 2016

Is laissez faire optimal in international trade under conditions of imperfect competition? Possible economic profits may tempt governments to intervene in trade in order to enhance the national income. An intriguing intervention is subsidizing a firms research and development (R&D) efforts. This paper presents Bertrand competitors, in an international duopoly, who invest in R&D directed towards process innovation. Ironically, a subsidy may not be welfare-enhancing.
Tests For Compliance With Phased Plans To Equalize Discriminate Wages
Authors: Bergmann Thomas J. , Martin G. E.
Published: February 2016

Organizational policies and programs to correct for historical inequities in wages between employee groups are becoming increasingly evident, especially those which address gender-based wage discrimination. However, no systematic means for monitoring the progress of such a program appears to exist. This paper presents fair and objective tests for compliance with such a phased plan Procedures are suggested for testing compliance not only at ht aggregate level, but for individuals as well.
Self-Concept, Locus Of Control, Media Exposure, And Behavior Of Youth Toward Luxury Products Purchase
Authors: Kulsiri Panid
Published: February 2016

This study was a survey research. It aimed to explore the relationships between three dimensions of self-concept, locus of control, media exposure, and behavior of youth toward the purchase of luxury products. The samples were 363 young people whose ages were between 15 and 25 years old. Questionnaires were employed as the instruments for data collection. Results of the survey showed that respondents, on average, purchased luxury products in general at the low level. Results of the hypotheses test at the statistical significance level of 0.05 suggested that the behavior toward the purchase of luxury products in general has relationships with self-concept in terms of perceived economic status, perceived personal-image and self-roles; and media exposure.
 
Self-Concept, Gender, And Product Type: An Investigation Of Brand Loyalty
Authors: Rocereto Joseph F. , Mosca Joseph B.
Published: February 2016

Numerous studies have investigated the impact of self-concept brand image congruity on brand loyalty. However, there is a dearth of literature which has assessed this relationship across different product types. Furthermore, there is a lack of understanding regarding the role that gender may play in the creation of such brand loyalty. This study investigates the effects of self-concept brand image congruity on consumer attitude formation and resulting brand loyalty across two different types of products (i.e., hedonic and utilitarian products) and assesses the moderating role of gender within each product type setting. Results reveal that the proposed model is sufficiently robust to explain the effects of self-concept brand image congruities across different product types. Furthermore, this study indicates that gender serves as a moderator in both product type settings, however, in theoretically important different manners.
 
The Low Cost Carrier Revolution Continues: Evidence From The US Airline Industry
Authors: Daraban Bogdan
Published: February 2016

Over the past twenty years the US airline industry has been marked by the intense competition between the Low-Cost Carriers (LCCs) and the Full-Service Carrier (FSCs). The fundamental differences between the two business models are reflected in considerable cost advantages of the LCCs. In this paper, I use a set of model specific metrics to investigate whether the competitive process has led to convergence in some of the key features of the competing models. I conclude that despite some evidence of convergence along certain dimensions, the LCCs are not ready to abandon the core LCC model.
 
Predicting Takeover Success Using Machine Learning Techniques
Authors: Zhang Mei , Johnson Gregory , Wang Jia
Published: February 2016

A takeover success prediction model aims at predicting the probability that a takeover attempt will succeed by using publicly available information at the time of the announcement. We perform a thorough study using machine learning techniques to predict takeover success. Specifically, we model takeover success prediction as a binary classification problem, which has been widely studied in the machine learning community. Motivated by the recent advance in machine learning, we empirically evaluate and analyze many state-of-the-art classifiers, including logistic regression, artificial neural network, support vector machines with different kernels, decision trees, random forest, and Adaboost. The experiments validate the effectiveness of applying machine learning in takeover success prediction, and we found that the support vector machine with linear kernel and the Adaboost with stump weak classifiers perform the best for the task. The result is consistent with the general observations of these two approaches.
 
A Probability Model For Earnings Restatement
Authors: Dabo Abdoulaye , Laux Judith A.
Published: February 2016

Given their prevalence in recent years, earnings management and financial restatements have been at the center of much of the discussion surrounding corporate malfeasance. This study builds a probability model for predicting the likelihood of earnings restatements by analyzing the trends in and the deviations from the industry averages of the return on assets, accounts receivable turnover, net profit margin, and operating cash flow to net income measures. Data are obtained for a sample of 104 firms (restating as well as non-restating) for the 2000 to 2001 period. The results suggest that deviations from the industry average of the accounts receivable turnover and the variability in the cash flow to net income provide good barometers for detecting fraudulent accounting. Potential restating firms have higher accounts receivable turnover rates than their industry counterparts and downward trends in their cash flow to net income, so an increase (decrease) in the accounts receivable turnover (operating cash flow to net income) significantly increases the likelihood of a restatement, at least in the current study.
 
Valuing Coca-Cola Using The Free Cash Flow To Equity Valuation Model
Authors: Gardner John C. , McGowan, Jr Carl B. , Moeller Susan E.
Published: February 2016

In this paper, we provide a detailed example of applying the free cash flow to equity valuation model proposed in Damodaran (2006). Damodaran (2006) argues that the value of a stock is the discounted present value of the future free cash flow to equity discounted at the cost of equity. We combine the free cash flow to equity model with the super-normal growth model to determine the current value of Coca-Cola. At the time of this paper, we determined a value of Coca-Cola at $161 billion using the free cash flow to equity model, and the actual market value of Coca-Cola was $150 billion.
 
Improving The Organization Of Waste Management Sites: An Operational Perspective
Authors: Harison Elad , Barkai Ofer
Published: February 2016

Waste management (WM) operations include a broad variety of processes that aim at removing waste from industrial and private facilities. The waste is treated in different ways in waste management sites, which engage in recycling, landfilling and incinerating. The paper examines the effects of the organization of the WM site and its internal work procedures on its productivity and efficiency, measured by the quantity of processed waste and recycled material. The improvement of waste processing is essential from the environmental standpoint, but has also operational and economic aspects that are important for the proper operation of WM sites.
 
Examining The Impact Of Sarbanes-Oxley On Non-Profit Health Care Organizations
Authors: Beal Caprina P. , Griffin Thomas
Published: February 2016

This paper presented a proposal for research on how the Sarbanes-Oxley Act of 2002 impacts a non-profit health care organization. The research study follows a qualitative research method of the case study. In this study, the researcher presented a brief introduction of the SOX act and discussed the research data collected in the case study. Qualitative case study method was used for analysis.
 
Min and Max Log-Logistic Extreme Interval Values
Authors: Jance Marsha L. , Thomopoulos Nick T.
Published: February 2016

The min and max log-logistic extreme interval values are presented. In addition, the paper shows how the log-logistic extreme interval values can be found from the uniform extreme interval values. An application and tables containing some of the min and max log-logistic and uniform extreme interval values are provided.
 
The Impact Of Private Label Sales Penetration On Category Profitability
Authors: Pepe Michael
Published: February 2016

This study analyzes the impact that private label brands have on category profitability in supermarkets within the framework of category management. Category management seeks to enhance the overall performance of product categories as measured by profitability. Private label brands have dramatically increased in recent years in supermarkets with a key objective of improving category profitability.

This longitudinal study uses Point-of-Sale (POS) data from a supermarket retailer over three years consisting of 39 periods. Data is collected from ten product categories from the center store comprised of dry grocery, frozen foods, and refrigerated dairy. The results of this study indicate that in only two categories, a significant positive relationship existed between category private label sales penetration and category profitability.
 
The Effects Of LIFO (Last In, First Out) Repeal On The Entertainment Industry
Authors: Harris Peter
Published: February 2016

The Last in, First Out Method (LIFO) is presently under severe scrutiny from the financial community, which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board (IFRS) to standardize accounting practices worldwide. In addition, there is political pressure imposed by the US Obama administration to raise additional revenues. Both groups strongly oppose LIFO, raising a strong possibility that its complete elimination as an accounting method will occur by as early as 2014. This paper addresses the effects of LIFO repeal on the entertainment industry. The result will probably be the elimination of the Lower of Cost or Market Method, which is presently adapted by many non-LIFO firms, and also represents a major tax loophole for those who use it, including the entertainment industry.
 
Does Social Media Influence Consumer Buying Behavior? An Investigation Of Recommendations And Purchases
Authors: Forbes Lukas P. , Forbes Lukas P.
Published: February 2016

This research investigates consumers who made a purchase of an item based on the recommendation of a peer or contact via social media (e.g., Facebook; Twitter). Using a sample of 249 consumer purchases, this research analyzes the type of product purchased, the cost of the item, and numerous other product dimensions related to the purchase. Results of the study, along with direction for future research, are presented.
 
CEO Effectiveness For Leading Pre-Event Natural Disaster Preparedness Planning To Meet The Needs Of Employees And Their Families
Authors: Morrison James L. , Oladujoye G. Titi
Published: February 2016

The findings of this study suggest that there appears to be some disparity among managers in their perceptions to the degree of the effectiveness of their CEO in leading organizational natural disaster preparedness. In this regard, there appears to be agreement among managers that their leadership has been effective in putting into place practices to assess current risks and to have a back-up infrastructure in place to resume operations quickly once a natural disaster hits. However, they generally disagree that their organizations are prepared to support the individual needs of employees and their families during a natural disaster.
 
The P/E Ratio And Profitability
Authors: Wu Wan-Ting (Alexandra)
Published: February 2016

This paper examines the relation between the forward price-to-earnings (P/E) ratio and profitability. Consistent with the theoretical predictions of Ohlson and Zhan (2006), this paper finds a U-shaped relation between the forward P/E ratio and return on equity (ROE). Besides, firms with high P/E ratios tend to have lower ROE in the subsequent years, and their ROE is very volatile and wide-distributed. Using the GSCORE from Mohanram (2005), this paper separates winners from losers among high P/E firms. Firms with high GSCORE yield higher earnings growth, sale growth, ROE, and excess stock returns in the following years.
The Effects Of Hindsight Bias On Experienced And Inexperienced Auditors' Relevance Ratings Of Adverse Factors Versus Mitigating Factors
Authors: Anderson Kim L.
Published: February 2016

Hindsight bias is the tendency for individuals who have been provided with the outcome of an uncertain event to systematically overstate their abilities to have predicted that outcome in foresight. Individuals also rate cues supporting this known outcome as more relevant than the cues supporting alternative outcomes. In an experiment using the case data of a troubled company, the current study explores the effects of outcome information on both experienced and inexperienced auditors' going-concern judgments (i.e., whether or not they believed the company would succeed or fail within one year) and the extent to which the outcome information influences the auditors' relevance ratings of the case cues and whether this effect is greater for experienced auditors as compared to inexperienced auditors. The current study predicts that in this task, auditors' implicit knowledge of the differential costs associated with alternative audit decision errors, coupled with the nature of auditor training, will influence their cognitive processing, leading to results that differ from prior psychological studies in a systematic manner.

Specifically, the current study predicted and found that despite the outcome information provided, both experienced and inexperienced auditors rated failure cues (i.e., adverse factors) as more relevant than success cues (i.e., mitigating factors); the effect was not greater for experienced auditors. However, the current study also predicted and found that due to hindsight bias, auditors, who are provided with the failure outcome, were more likely to rate the adverse factors as more relevant than the mitigating factors than did the auditors who were not provided with outcome information.
Impact Of Innovative Environment On Economic Growth: An Examination Of State Per Capita GDP And Personal Income
Authors: Cheung Oi Lin
Published: February 2016

This study investigates how the overall innovative environment will affect the economic growth of a place, in particular, a state. Using the Innovation Index and its component indexes as a measure of the innovative environment prevailing in the states, it is found that the more innovative a state is, the higher its per capita real GDP and per capita personal income are. These relations are statistically significant. The higher per capita personal income is associated with both the availability of human capital for innovative activities and the presence of the economic dynamics that facilitate those activities. At the same time, the higher per capita real GDP has been brought about by the availability of such human capital only.
An Exploratory Study of the Career Drivers of Accounting Students
Authors: De Magalhaes J. Roberto A. , Wilde Harold
Published: February 2016

The purpose of this study was to assess the relative importance of nine career drivers of undergraduate accounting students. Career drivers are motivational factors that influence students’ choices of careers. Faculty, academic advisors, and employment recruiters, among others, can benefit from knowing what accounting students consider to be important career factors. The three most important career drivers are expertise, security, and search for meaning. We also attempted to assess if there are significant differences in the career drivers of male and female students. Our results indicated that there are statistically significant differences between male and female respondents in the career drivers of expertise, security, and search for meaning.
Isn’t It Ironic? Research Rewards And Teaching Taxes
Authors: Fender Blakely Fox , Taylor Susan Washburn , Burke Kimberly Gladden
Published: February 2016

The use of person-specific data for economists across all types of public academic institutions provides several insights into the academic wage equation for economists.   First, this study confirms the alignment of the academic incentive structure with the underlying value of scholarship in an academic institution, i.e. scholarship pays off.  Interestingly, though, the richness of this data set allows for a better understanding of that payoff.  For while economists at doctoral granting institutions earn more on average than their counterparts at non-doctoral granting institutions, the marginal benefit for additional publications is higher for those economists at non-doctoral granting institutions.

Most importantly, the study validates the recent findings of Binder et al. (2012) that the incentive structure at academic institutions imposes a teaching tax.  Whether at doctoral or non-doctoral granting institutions, the marginal cost of teaching undergraduates is significant although there is a positive return to award-winning teaching.  Thus, despite the inherent educational mission of the Academy, this study supports the ironic conclusion teaching imposes a tax on the academic economist.  
An Update On The Possible Incorporation Of IFRS Into The U.S. Financial Reporting System
Authors: Poon Wing W.
Published: February 2016

The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” in February 2010 to reaffirm its position that IFRS was best positioned to serve as the single set of high-quality globally accepted accounting standards and indicated that it would not incorporate IFRS into the financial reporting system for U.S. issuers unless such a change is in the best interest of U.S. investors and capital markets and that a determination was expected to be made in 2011 as to whether, when, and how to incorporate IFRS into the financial reporting system for U.S. issuers. It is now 2015 and the SEC still has not yet made a decision. Nonetheless, based on the statements given by the SEC Chief Accountant James Schnurr at the Baruch College Financial Reporting Conference in May 2015, it appears that the SEC might make a decision really soon. The wait for the SEC’s decision might finally be over. This paper provides an update on the possible incorporation of IFRS into the U.S. financial reporting system.
The Real Options Solution To A Cost-Of-Capital Dilemma
Authors: Eagle David , Senteney David L. , Kiefer Dean , Djatej Arsen
Published: February 2016

The required rate of return should equal the average expected return in the market for the same level of risk.  However, firms should only accept such projects with expected returns that exceed this required rate of return.  This contradicts our first statement that the required rate of return equals this average expected return for the market.  We study this possible paradox in the context of a stochastic general-equilibrium model with endogenous prices.  We find that the capitalization of the real options involved in this model explains away this contradiction or paradox.
Creating Mutual Fund Transparency: The Elimination Of Deceptive Communication
Authors: Fitzpatrick Brian D.
Published: February 2016

While the SEC debates the overall merits of forming mutual fund company boards with an independent chairman to go along with 75% make-up of independent board members, I question how this is going to create more transparency for the individual investor.  The real culprit is the flexibility given to mutual fund companies in allowing them to set fees as permitting trading within funds has confused the true cost to the consumer and has added insult to injury.  Dr. Edward O’Neal at Wake Forest states that “the average fund managers cannot recoup these expenses in the form of better performance.”  Gaspar, Massa and Matos (2006) brilliantly show that mutual fund families tend to charge various levels of fees on its member funds, forcing different funds to contribute unequally to the total profit.  They found that during the January 1991 to July 2001 time period, high value funds (i.e., high fees or high past performance) are favored inside fund families by 6-28 basis points of extra net-of-style performance per month (.7% - 3.3% per year) relative to the low value funds (i.e., low fees or low past performance), based on the criteria they used (i.e., fees or past performance).  How can all these deceptive practices be eradicated?  The author proposes a five-step “absolute” process in order to create mutual fund transparency:  the elimination of all soft dollar arrangements; creation of a mutual fund separateness statue to eliminate what Gaspar, Massa and Matos (2006) call the strategic Cross-Fund Subsidization; terminate all 12-B1 fees; eliminate all “rolling performance periods” by forcing one-year calendar performance periods with mandatory fee return to investors if the manager underperforms; and outlaw all front-end and back-end loads, thus forcing marketers to charge a direct commission.  The goal of any transparent system is to protect the consumer, and the individual investor can only be protected by implementing “absolute standards” that will allow no “wiggle room” for mutual fund companies.