bluuebunny/crossref_metadata_2025 huggingface dataset:
Role of chloride in the electrochemical behaviour of AZ31B Mg alloy
Authors: Fattah-alhosseini Arash , Joni Mahshid Sabaghi
Published: January 2015

The role of chloride in the electrochemical behaviour of AZ31B Mg alloy in 0.05 M NaOH was investigated by means of potentiodynamic polarization, Mott–Schottky analysis, electrochemical impedance spectroscopy and scanning electron microscopy. Potentiodynamic polarization curves indicated that chloride concentration increase leads to a narrower passivation region of AZ31B Mg alloy. Also, the polarization curves revealed that increasing chloride concentration leads to higher corrosion current density in AZ31B Mg alloy. The micrographs clearly showed that the number and depth of pits increased with increasing chloride concentration. The Mott–Schottky analysis showed that the passive films have n-type semiconductive characteristics, where the number of oxygen vacancies and interstitials predominate over the cation vacancies. Moreover, Mott–Schottky results showed that the donor densities are in the range of 1021 cm−3 and increase with increasing chloride concentration.
Effect of heat treatment on the microstructure and tensile properties of Ti-5Al-3Zr-4Mo-3V alloy
Authors: Peng Shuang , Ji Haibin , Feng Xin , Qiu Jianke , Lei Jiafeng
Published: January 2015

The effect of heat treatment on the microstructure and tensile properties of Ti-5Al-3Zr-4Mo-3V alloy are investigated in this paper. The results showed that the microstructural evolution with temperature could be classified into three stages in terms of the variation in β matrix. At stage I (670–790°C), some acicular primary α phase was retained and coarsened in β matrix; at stage II (790–830°C), the acicular primary α phase almost completely dissolved and no secondary α phase formed in β matrix during the following air cooling, and stress-induced martensitic transformation during tensile testing at room temperature occurred which caused the “double yield” phenomenon; at stage III (830–910°C), the secondary α phase precipitated in β matrix during the cooling, which led to a significant increase in the tensile strength.
Effects of Silicon on Mechanical Properties and Fracture Toughness of Heavy-Section Ductile Cast Iron
Authors: Song Liang , Guo Erjun , Wang Liping , Liu Dongrong
Published: January 2015

The effects of silicon (Si) on the mechanical properties and fracture toughness of heavy-section ductile cast iron were investigated to develop material for spent-nuclear-fuel containers. Two castings with different Si contents of 1.78 wt.% and 2.74 wt.% were prepared. Four positions in the castings from the edge to the center, with different solidification cooling rates, were chosen for microstructure observation and mechanical properties’ testing. Results show that the tensile strength, elongation, impact toughness and fracture toughness at different positions of the two castings decrease with the decrease in cooling rate. With an increase in Si content, the graphite morphology and the mechanical properties at the same position deteriorate. Decreasing cooling rate changes the impact fracture morphology from a mixed ductile-brittle fracture to a brittle fracture. The fracture morphology of fracture toughness is changed from ductile to brittle fracture. When the Si content exceeds 1.78 wt.%, the impact and fracture toughness fracture morphology transforms from ductile to brittle fracture. The in-situ scanning electronic microscope (SEM) tensile experiments were first used to observe the dynamic tensile process. The influence of the vermicular and temper graphite on fracture formation of heavy section ductile iron was investigated.
High foliar nutrient concentrations and resorption efficiency in Embothrium coccineum (Proteaceae) in southern Chile
Authors: Fajardo Alex , Piper Frida I.
Published: January 2015

• Premise of the study: Southern South American (SA) Proteaceae species growing in volcanic soils have been proposed as potential ecosystem engineers by tapping phosphorus (P) from soil through their cluster roots and shedding nutrient‐rich litter to the soil, making it available for other species. We tested whether Embothrium coccineum (Proteaceae) has effectively lower P nutrient resorption efficiency and higher litter P concentrations than co‐occurring, non‐Proteaceae species.

• Methods: In southern Chile, we assessed the P and nitrogen (N) resorption efficiency of senescent leaves and fresh litter of E. coccineum and co‐occurring tree species in a soil fertility and moisture gradient (600–3000 mm of annual precipitation) in Patagonia, Chile. We determined P and N concentrations, leaf mass per area (LMA), and ratios of N/P and C/N in mature and senescent leaf cohorts and fresh litter.

• Key results: Embothrium coccineum showed significantly higher P and N resorption efficiency than co‐occurring species; in fact, E. coccineum fresh litter had the lowest P‐content. While E. coccineum showed significantly lower fresh litter P concentrations than the rest of the species, it showed significantly higher N concentrations. Embothrium coccineum also had lower LMA and similar N/P and C/N ratios when compared with co‐occurring tree species.

• Conclusions: We found that E. coccineum efficiently mobilized P and, to a lesser extent, N before leaf shedding. We did not find support for the ecosystem engineering hypothesis via shedding P‐rich litter. We suggest that southern South American Proteaceae may be taking up other nutrients besides P, probably N, from the young, volcanic soils of this region.
Évaluer des attitudes, un défi pour le socle commun. Évaluation diagnostique de la cohérence entre compétences sociales et compétences d'autonomie
Authors: Janichon Daniel
Published: January 2015

La nécessité de valider le socle commun pour obtenir le brevet confère à l’évaluation des compétences une importance toute particulière. Familière au monde de l’entreprise, la notion de compétence l’est, en France, moins à celui de l’éducation. Une transposition s’opère cependant, qui conjugue connaissances et capacités à les mettre en œuvre au service d’un savoir-être que le socle tente de définir. Les sixième et septième compétences de ce dernier proposent notamment plusieurs « attitudes ». Malgré les difficultés inhérentes à l’évaluation de ce type de compétences, une enquête, menée auprès de trois-cents élèves de troisième, montre un léger décalage entre les attitudes sociales (respect, non-violence, solidarité…) et l’autonomie (soif d’apprendre, capacité à choisir son orientation…) qui interroge sur la cohérence axiologique du socle.
Victor Hugo
Authors: Dumas Robert
Published: January 2015

Entre 1842 et 1843, un roman feuilleton, Les Mystères de Paris , connaît un succès populaire qui demeure pourtant incommensurable avec celui qui, vingt ans plus tard, accueille la parution des Misérables à Bruxelles. Certes, l’un est oublié dans les caisses des bouquinistes, alors que l’autre n’a cessé d’être réédité jusqu’à hier.
Goethe
Authors: Lefebvre Jean-Pierre
Published: January 2015

Goethe, l’homme éclairé, le modéré, est-il vraiment l’image de soi de l’Allemagne ? Ou plutôt celle que les autres trouvent la plus convenable ?
Virgile ?
Authors: Soriano Paul
Published: January 2015

Via Milan, Florence et Naples, et de Virgile à Pasolini, tous les chemins du Voyage en Italie ramènent à Rome.
Gaston Miron
Authors: Erman Michel
Published: January 2015

Dans la Belle Province culturellement assiégée, l’émergence d’une littérature qui échappe à l’espace pour s’inscrire dans le temps, devient une question de vie ou de mort.
« Se servir d'un Rembrandt comme planche à repasser ! »
Authors: Poirson Martial
Published: January 2015

Les affinités électives entre l’art et le marketing – indissociables au sein d’un artketing – constituent désormais l’horizon d’attente d’un capitalisme artiste émergeant à la faveur de la mondialisation et de la mutation aussi bien de la production que des échanges. L’artiste, ainsi mis en demeure de contribuer à la dynamique du capitalisme, voire à sa refondation, peut tout aussi bien adhérer à un tel projet d’habilitation artistique de la production et de la consommation que décider d’en détourner, voire d’en subvertir les processus de légitimation en se constituant lui-même en entreprise : telle est l’ambiguïté de la posture nouvelle de l’artiste-entrepreneur.
Autonomie, marché et attention
Authors: Franck Georg , Valente Linsey , Citton Yves
Published: January 2015

La supposition d’un antagonisme entre art et marché ne va pas de soi. Le fonctionnement intrinsèque de la culture représente un système de marchés – même s’il ne s’agit pas toujours de marchés commerciaux. Dans nos sociétés de l’information et des médias, une part considérable des produits de consommation courante tombe sous la rubrique de la consommation culturelle. Les marchés culturels ont toujours été de ce type : on y offre de l’information qui est payée, en contrepartie, sous forme d’attention. Cet article explore quelques-unes des implications de tels entrecroisements.
Évaluer l'architecture ?
Authors: Violeau Jean-Louis
Published: January 2015

Évaluer l’architecture populaire ramène invariablement au savant, quelle que soit la variété des regards (confrontation, imitation, altération, recours, fascination ou rejet), à l’extrême construction savante du populaire et construction populaire du savant. Mais le désir d’architecture renvoie rarement à un désir d’architecte : quand et comment une œuvre architecturale échappe-t-elle à son auteur pour devenir signe d’une culture que chacun se sera appropriée ?
Quand le numérique transmute les valeurs
Authors: Kyrou Ariel
Published: January 2015

Le numérique réalise une opération d’alchimie, déclinée ici en cinq thèses : 1) L’original disparaît, la copie numérique devient originale, et l’œuvre trouve sa valeur par la création d’un contexte. 2) Dès lors que la position d’auteur est partagée avec le public, l’œuvre se juge en termes de relation. 3) Il devient impossible de mesurer la vérité d’une œuvre, sa valeur repose donc sur sa justesse. 4) L’œuvre ne tient plus sa valeur du musée ou de la galerie, mais des espaces-temps qu’elle réussit à construire. 5) Les arts nés du numérique et des biotechnologies sont les labos in vivo d’autres valeurs que celle du marché de l’art.
Origine et inspiration
Authors: Lamau Marie-Louise
Published: January 2015

Cicely Saunders créa au sud-est de Londres en 1967 le premier « hospice » dédié à ce que nous appelons désormais les soins palliatifs. Dans la foulée, de nombreux autres services de ce type ont été ouverts, par exemple à Montréal. Dès son adolescence Cicely Saunders se pencha sur la détresse d’autrui. La rencontre avec le juif polonais David Tasma, qui avait vécu dans le ghetto de Varsovie, et dont la vie était en train de s’achever loin de sa famille, fut pour elle fondatrice. Tous deux échangeaient beaucoup. L’engagement en médecine de Cicely prend sa source au contact de David ainsi que les grandes options à présent bien connues : « le care plutôt que le cure  ». Beaucoup de choses devaient être concrètement changées. La création du St Christopher’s Hospice lui en offrit l’occasion. Deux textes majeurs tracent les lignes essentielles des choix à faire : The Need puis The Scheme . Cicely s’engagea avec détermination pour faire sortir de terre ce premier hospice qui fit travailler une équipe pluridisciplinaire affrontée à l’expérience de la douleur totale. Le mot d’ordre était : « veillez ! ». Cicely soutint le développement ultérieur d’autres hospices. Elle prit part aussi au débat sur l’euthanasie au milieu des années soixante-dix : si des soins de très bonne qualité sont prodigués au malade, il ne devrait pas être question prima facie d’euthanasie. Le piège d’une éventuelle légalisation consiste pour le malade dit incurable à interpréter pour lui le droit comme un devoir.
A Unified Analog Synthesis Approach Considering Parasitic Effects and Process Variations
Authors: Chen Yen-Lung , Liu Chien-Nan Jimmy
Published: January 2015

Manually designing the analog/RF and power circuits to meet requirements is often considered a difficult task that takes a lot of time. Several automatic circuit-sizing approaches have been proposed for typical analog circuits to solve this bottleneck, but the performance and yield is unexpected if the non-ideal effects are not considered. In this chapter, an equation-based automatic synthesis approach for analog circuits is proposed. The layout-induced parasitic effects and process variations are also considered simultaneously to guarantee the circuit performance after manufacturing. As shown in the experimental results, the proposed approach successfully solves the unreachable specification in previous work and keeps the performance and yield of the generated circuit even in post-layout simulations. The incurred hardware overhead is also reduced by using the proposed unified approach, which demonstrates the feasibility and efficiency of this approach.
Design Guidelines for Improving the Power‐Added-Efficiency of CMOS RF Multipath‐Polyphase Power Amplifiers
Authors: Sánchez-Gaspariano Luis Abraham , Muñiz-Montero Carlos , Díaz-Sánchez Alejandro
Published: January 2015

This chapter deals with the key factors for power management in multipath polyphase Power Amplifiers. Design guidelines for keeping the adequate balance between power gain and the conduction angle at which the amplifier is driven are provided. A multipath polyphase Power Amplifier based on the use of a predriver upconverter is presented. The novelty of the advised architecture lies in its ability to modify the conduction angle of the signal that drives the Power Amplifier and regulates the power provided to the Power Amplifier. A detailed study of the functionality and performance of the proposed amplifier is described. A new RF multipath polyphase Power Amplifier whose Power-Added-Efficiency is, theoretically, high at peak and average output power even in the presence of a large power back off is introduced. Additionally, the suppression of distortion components in function of the number of paths used still is preserved in the new architecture.
U-Pb (zircon) age for the Beaver Harbour Porphyry, New River belt, southern New Brunswick, Canada
Authors: Barr Sandra M. , Bartsch Cameron J. , Miller Brent V. , White Chris E.
Published: January 2015

The Beaver Harbour Porphyry is a high-level intermediate to felsic granitoid and locally tuffaceous unit with quartz and less abundant feldspar phenocrysts. It forms a fault-bound sliver along the southern margin of the New River belt in southern New Brunswick. A concordant TIMS U-Pb (zircon) age of 551 ± 1.2 Ma shows that the porphyry is of the same age as other high-level plutonic and volcanic units that form most of the New River belt. Chemical data show that these units likely formed in a volcanic-arc environment at an active continental margin. One sample from the porphyry has ƐNd(t) of -0.5, within the range of other samples from the New River belt and consistent with the interpretation that the belt is part of Ganderia, rather than Avalonia, which generally has more juvenile isotopic signatures.
The Turner Mountain syenite, Maine, USA: geology, geochemistry, geochronology, petrogenesis, and post-orogenic exhumation
Authors: Wang Chunzeng , Ludman Allan , Xiao Long
Published: January 2015

The Turner Mountain syenite is one of the few plutons located entirely within the Norumbega fault system in the northern Appalachian orogen. It is composed of texturally and mineralogically homogeneous biotite-amphibole syenite and is in faulted contact with mylonitic leucogranite and an unmetamorphosed redbed unit. It is intermediate in SiO2 content (58.7–65.1 wt%) and ultrapotassic (6.4–7.9 wt% K2O) with high K2O/Na2O ratios (2.75–4.15), yet is relatively primitive in terms of MgO (2.8–4.9 wt%), Ni (average 90.2 ppm), and Cr (average 210.1 ppm) contents. It has enriched large-ion-lithophile elements relative to high field strength elements, high contents of light rare-earth elements, and initial 87Sr/86Sr ratios (0.7038–0.7068) similar to that of OIB basalts. It differs petrologically and geochemically from the neighboring Lucerne-Deblois plutons but is similar to Lincoln syenite located 100 km to the southwest, also within the Norumbega system. Zircon U-Pb dating using LA-ICP-MS yields a weighted mean age of 410.5 ± 2.4 Ma, slightly younger than the Lincoln syenite (418 ± 1 Ma). Based on their distinctive geochemical signatures, both were probably products of Late Silurian-Early Devonian ultrapotassic magmatism related to Acadian subduction, generated by partial melting of a mantle wedge metasomatized by potassium-rich fluids during west-directed subduction. This unique magmatism could be attributed to decompressional melting during Late Silurian-Early Devonian slab break-off or delamination. Based on Sr-Nd isotopic compositions, the Turner Mountain syenite magma probably had more crustal interaction than that which formed the Lincoln syenite. The syenite was later exhumed tectonically during brittle reactivation of the Norumbega fault. The reactivation involved regional-scale, high-angle, southeast-over-northwest reverse faulting in a transpressional environment and occurred during the Late Devonian and through Mississippian to Permian.
The integrated Earth System Model (iESM): formulation and functionality
Authors: Collins W. D. , Craig A. P. , Truesdale J. E. , Di Vittorio A. V. , Jones A. D. , Bond-Lamberty B. , Calvin K. V. , Edmonds J. A. , Kim S. H. , Thomson A. M. , Patel P. , Zhou Y. , Mao J. , Shi X. , Thornton P. E. , Chini L. P. , Hurtt G. C.
Published: January 2015

Abstract. The integrated Earth System Model (iESM) has been developed as a new tool for projecting the joint human/climate system. The iESM is based upon coupling an Integrated Assessment Model (IAM) and an Earth System Model (ESM) into a common modeling infrastructure. IAMs are the primary tool for describing the human–Earth system, including the sources of global greenhouse gases (GHGs) and short-lived species, land use and land cover change, and other resource-related drivers of anthropogenic climate change. ESMs are the primary scientific tools for examining the physical, chemical, and biogeochemical impacts of human-induced changes to the climate system. The iESM project integrates the economic and human dimension modeling of an IAM and a fully coupled ESM within a single simulation system while maintaining the separability of each model if needed. Both IAM and ESM codes are developed and used by large communities and have been extensively applied in recent national and international climate assessments. By introducing heretofore-omitted feedbacks between natural and societal drivers, we can improve scientific understanding of the human–Earth system dynamics. Potential applications include studies of the interactions and feedbacks leading to the timing, scale, and geographic distribution of emissions trajectories and other human influences, corresponding climate effects, and the subsequent impacts of a changing climate on human and natural systems. This paper describes the formulation, requirements, implementation, testing, and resulting functionality of the first version of the iESM released to the global climate community.
Flood warnings in coastal areas: how do social and behavioural patterns influence alert services?
Authors: Pescaroli G. , Magni M.
Published: January 2015

Abstract. Many studies discuss the economic and technical aspects of flood warnings. Less attention has been given to the social and psychological patterns that affect alert services. In particular, the literature focuses on warnings activated in river basins or marine environments without providing clear evidence of relevance to Mediterranean coastal areas, even though these are subjected to growing flood risk related to climate change. This paper is a first attempt to bridge this gap. Our research develops an in- depth analysis of the village of Cesenatico on the Adriatic Sea coast. Here the municipality adopted two complementary warning systems: a siren and an alert via Short Message Service (SMS). The analysis focuses on a survey conducted in 2011 and 2012 with 228 participants. The relationships between social and behavioural variables and warning services are investigated, and so are flood preparedness and information dissemination. Qualitative evidence from informal interviews is used to support the understanding of key responses. The conclusions show how different social and behavioural patterns can influence the effectiveness and use of warning systems, regardless of the technology adopted and the structural mitigation measures implemented. Education, training and accountability are seen to be critical elements for improvement. Finally, the statistical output is used to suggest new questions and new directions for research.
Banana Vinegars Production Using Thermotolerant Acetobacter pasteurianus Isolated From Ivorian Palm Wine
Authors: Konate Moussa , Akpa Eric E. , Bernadette Goualie G. , Koffi Louis B. , Honore Ouattara G. , Niamke Sebastien L.
Published: January 2015

Vinegar or sour wine is a product of alcoholic and subsequent acetous fermentation of sugary precursors. Among acetic acid producing bacteria, only few genera (Acetobacter and Gluconobacter) are used in vinegar industry. In this paper, we intended to produce vinegar at 37 °C using two Acetobacter pasteurianus strains (S3 and S32). These species were isolated from palm (Elaeis guineensis) wine and presented potentialities for industrial vinegar production at 37 °C. Successive fermentations were carried up and semi-continuous acetous fermentation was performed to increase acid production. Concentrated bananas (Musa ssp.) juice (11°Brix) was fermented using Saccharomyces cerevisae within 7 days, yielding 6.4% alcohol. After fermentation, 60 and 58 g/L acetic acid were produced in vinegars obtained using S3 and S32 stains respectively in 34 days and 5 flow cycles. Malic and acetic acids were the most substantial acids produced in alcoholic juice with 5 631.473 and 2 833.055 mg/L respectively. Among the eight organic acids responsible for vinegars total acidity, acetic acid was major compound with 23 459.416 and 21 268.407 mg/L for S3 and S32 strains respectively. Alcohol and acetic acid fermentation efficiency were 90.9% and 85.39 - 87.63% respectively. All the results above showed that S3 and S32 strains revealed great potentialities for successful industrial vinegar production from overripe banana.
Flat‐Rate Reclaimed Use and Savings in Single‐Family Homes
Authors: Knight Scott L. , Heaney James P. , Morales Miguel A.
Published: January 2015

The widespread use of reclaimed water for irrigation of residential landscapes has the potential to encourage much higher use if water is provided in the absence of a commodity charge. Unlike indoor water needs that are relatively consistent regionally, irrigation demand varies extensively. This research examines the demand for irrigation in the absence of a commodity charge using parcel‐level water use data for 510 single‐family residences. When compared with a data set of potable accounts, the application rate was observed to be 65.2 in./year for the reclaimed water customers and 13.2 in./year for the potable water customers—an increase of 493%. Additionally, 95% of the reclaimed water customers applied more water than the net irrigation demand (theoretical plant requirements). By leveraging estimates of irrigation demands from other studies, a method is developed to apply the findings of this study to irrigator customers without a commodity charge throughout Florida.
Recurrent Clostridium difficile colitis in elderly: the role of fidaxomicin
Authors: Artom Francesco , Del Bono Valerio
Published: January 2015

Clostridium difficile colitis is a substantial cause of in-hospital morbidity. Since the mortality attributable may be as high as 10%, a prompt and effective treatment is advisable. Fidaxomicin is a well-documented effective drug for the treatment of C. difficile colitis and it is particularly effective in the treatment of recurrences. We report a case of a 92-year-old woman with prolonged hospitalization and recurrent episodes (three in a three-month period) of C. difficile diarrhea. Each episode initially responded to vancomycin. However, after the third episode fidaxomicin was given, with a sustained response (5 months without further episodes). In this patient fidaxomicin was safe and effective in treating recurrence of C. difficile colitis. The use of fidaxomicin as a therapy of first episode of C. difficile colitis should be considered for those patients with a predictable high risk of recurrent C. difficile colitis.
Fidaxomicin in the treatment of colitis due to Clostridium difficile: preliminary results
Authors: Cortese Francesco , Meledandri Marcello , Ballardini Milva , Ferrari Anna
Published: January 2015

The incidence of Clostridium difficile infections (CDI) and Clostridium difficile-Associated Diarrhea (CDAD) is increasing in Canada, USA, and Europe and represents a considerable clinical problem. Both naïve and hypervirulent strains can be considered as opportunistic bacteria affecting immunocompromised, antibiotic-treated, critical, or subcritical patients with a microbiota disruption. CDI arising is strictly related to antibiotic, single or combined, and/or proton pump inhibitor treatment. CDI can cause a syndrome with systemic involvement and complex treatment, sometimes requiring surgical interventions (e.g. colectomy in fulminant colitis). Antibiotic treatment with metronidazole by mouth is the first choice and generally vancomycin is administered in case of lack of effectiveness. Fidaxomicin is a new macrocyclic antibiotic for C. difficile with microflora-sparing properties. This paper reports our initial experience in 11 patients with non-responder or relapsing CDIs. Fidaxomicin was effective in 10 cases (91%). Only one patient with an active ulcerative colitis did not respond and was treated with fecal-microbiota transplantation. In two patients diarrhea persisted, but just the ulcerative colitis one was C. difficile-related. No adverse events were experienced.
Toxic megacolon associated with Clostridium difficile infection recurrence: a case report complicated by multiple bacterial infections and successfully treated with oral fidaxomicin
Authors: Masiello Addolorata , Magliocca Mario , Dell’Aquila Giuseppina , Maio Patrizia , Giglio Sergio , Acone Nicola
Published: January 2015

Toxic megacolon is a severe complication of Clostridium difficile infection (CDI) with a high percentage of mortality. The mainstay of treatment is currently represented by medical management, while surgical intervention is indicated in patients not improving after 2-3 days of antibiotic therapy. Generally metronidazole and vancomycin are administered as first-line treatment, but recently several cases of refractory C. difficile have made the treatment of this infection more difficult. Fidaxomicin is a narrow-spectrum oral macrocyclic antibiotic with excellent in vitro activity against C. difficile strains. We report the case of a woman admitted with a diagnosis of toxic megacolon complicating a C. difficile colitis not responding to standard antibiotic therapy.
Blending satellite‐based snow depth products with in situ observations for streamflow predictions in the Upper Colorado River Basin
Authors: Liu Yuqiong , Peters‐Lidard Christa D. , Kumar Sujay V. , Arsenault Kristi R. , Mocko David M.
Published: January 2015

In snowmelt‐driven river systems, it is critical to enable reliable predictions of the spatiotemporal variability in seasonal snowpack to support local and regional water management. Previous studies have shown that assimilating satellite‐station blended snow depth data sets can lead to improved snow predictions, which however do not always translate into improved streamflow predictions, especially in complex mountain regions. In this study, we explore how an existing optimal interpolation‐based blending strategy can be enhanced to reduce biases in satellite snow depth products for improving streamflow predictions. Two major new considerations are explored, including: (1) incorporating terrain aspect and (2) incorporating areal snow coverage information. The methodology is applied to the bias reduction of the Advanced Microwave Scanning Radiometer for the Earth Observing System (AMSR‐E) snow depth estimates, which are then assimilated into the Noah land surface model via the ensemble Kalman Filtering (EnKF) for streamflow predictions in the Upper Colorado River Basin. Our results indicate that using only observations from low‐elevation stations such as the Global Historical Climatology Network (GHCN) in the bias correction can lead to underestimation in streamflow, while using observations from high‐elevation stations (e.g., the Snow Telemetry (SNOTEL) network) along with terrain aspect is critically important for achieving reliable streamflow predictions. Additionally incorporating areal snow coverage information from the Moderate Resolution Imaging Spectroradiometer (MODIS) can slightly improve the streamflow results further.
Asset Revaluation Accounting
Authors: Walker Julie , Zimmer Ian
Published: January 2015

Australian firms frequently revalue noncurrent assets in balance sheets through an adjustment to a shareholder' funds item called asset revaluation reserve.
Cash Flow Statement
Authors: Nurnberg Hugo
Published: January 2015

Under International Financial Accounting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP), most business enterprises are required to provide a cash flow statement for each period for which results of operations are provided. IFRS and US GAAP requirements are similar, but there are some important differences. This article summarizes and compares IFRS and US GAAP requirements.

The cash flow statement explains the change during the period in cash and cash equivalents, and classifies all cash inflows and outflows as operating, investing, or financing activities. Additionally, net cash flow subtotals are reported for each of these activities.

IFRS (and US GAAP) permit several alternatives in the cash flow statement. Each reporting entity must establish a cash equivalents classification policy and decide whether to use the direct method or the indirect (reconciliation) method to report net cash flow from operating activities. Certain cash flows may be reported either net or gross.

This article examines the advantages and disadvantages of these alternatives. It also identifies some of the inconsistencies and ambiguities of the classification rules, and some of the proposals to amend IFRS (and US GAAP) to make the cash flow statement more consistent and more useful to report users.
Corporate Restructuring And Accounting Information
Authors: Stouraitis Aris
Published: January 2015

Corporate restructuring refers to the restructuring of the firm's assets (mergers and acquisitions, leveraged buy‐outs (LBOs), management buy‐outs (MBOs), asset sales, voluntary liquidations, spin‐offs, layoffs, plant closures, and internal reorganizations) and the restructuring of its claims (initial public offerings (IPOs), equity carve‐outs, seasoned equity offerings (SEOs), and leveraged recapitalizations).
International Comparative Management Accounting
Authors: Bhimani Alnoor
Published: January 2015

Cross‐national studies of management accounting practices point to the existence of distinct national differences. These studies draw on a variety of methodological approaches. This article reviews these perspectives and considers methods in which accounting diversity is reported to exist across different countries. It comments on the way forward in the light of globalization and technological advancements which currently affect international management accounting practices.
Activity‐Based Costing
Authors: Mitchell Falconer
Published: January 2015

ActivityO‐based costing (ABC) emerged during the 1980s as a means of improving product cost information in a modern manufacturing context.
Auditor Liability
Authors: Sikka Prem
Published: January 2015

Auditor liability remains a contested issue.
Critical Accounting: After The Financial Crisis
Authors: Sy Aida , Tinker Tony
Published: January 2015

The article describes the methods used in critical accounting. We investigates the relevant of critical research and the authors who write in the field and show how they responds to the current issues in the profession, in business in general and in capitalism. We show the differences with positive accounting where there are no solutions or explanations of crises that occur due to the contractions of capitalism.
Methodological Issues in Accounting History
Authors: Napier Christopher J.
Published: January 2015

Accounting history studies the methods of accounting in the past and investigates how accounting ideas and practices extant today came into existence and developed over time.
Public and Private Disclosure and the Role of Financial Reporting
Authors: Holland John
Published: January 2015

This entry describes how large UK companies communicate with their institutional shareholders or fund managers (FMs), and investigates how this private disclosure process relates to wider public disclosure including financial reporting.
Corporate Governance Mechanisms: The Case of Compensation Consultants
Authors: Voulgaris Georgios
Published: January 2015

This article analyzes the effect of compensation consultants on executive pay practices. From a theoretical perspective, there are conflicting optimal contracting and managerial power related arguments on their role in the pay‐setting process. Moreover, empirical evidence also indicates an academic debate on their role within the firm's corporate governance system. Overall, research so far still has not given a clear answer on whether they are part of the agency problem or they act at the shareholders' interest and thus contribute towards optimal contracting.
Marketing, Ethics of
Authors: Murphy Patrick E.
Published: January 2015

This article focuses on ethical questions arising from marketing theory and practice. Ethical issues arising from marketing concepts such as market segmentation, marketing research, product development, pricing, channels of distribution, personal selling, advertising, and globalization are discussed briefly. Four challenges for marketing ethics in the future are advanced in the conclusion.
Corporate Governance
Authors: Cochran Philip L.
Published: January 2015

The article outlines a broad and a narrow view on corporate governance. It elaborates on corporate governance from a neoclassical perspective, from which the board of a company is to be seen solely as the agent of its shareholders. The article also touches on board structure, pay differentials, the role of inside and outside directors as well as ethical issues connected to executive compensation.
Free Speech in the Workplace
Authors: McCall John J.
Published: January 2015

This article discusses legal treatment of workplace speech in the United States, as well as arguments for and against recognizing free speech rights in the workplace.
Psychology and Business Ethics
Authors: Kluver Jesse R. , Frazier Rebecca S. , Haidt Jonathan
Published: January 2015

We review the contribution of psychological science to the field of business ethics by discussing three major shifts that have occurred in scholarly work in the area. The first shift occurred from the cognitive‐developmental perspective, at a time when moral reasoning was thought to be a rational mental process. The second shift advanced the role of emotional, intuitive, and largely automatic processes in moral decision making. And the third, complementary shift highlighted the role of small changes in one's environment that can encourage ethical behavior. We then propose a fourth shift, suggesting that the field of business ethics could benefit from an expanded definition of ethical behavior based on recent findings in moral psychology which support the notion that ethics play a critical role in binding groups together into functional social units.
Technology, Ethical Issues in
Authors: Martin Kirsten E.
Published: January 2015

The words “innovative” and “innovation” are bantered about in the media, in business, and in our everyday lives. The words evoke a feeling of progress with technology moving us upward and forward while simultaneously pushing aside existing, soon to be outdated, technology. How does business “handle” this disruption? How can we think about the responsibility for the innovation and the associated wake of changed beliefs, behaviors, and relationships? Business has a special role within the technological life cycle. Firms are the mechanism through which technology is introduced to the market and are made useful.
Organizational Ethics
Authors: Nielsen Richard P.
Published: January 2015

Organizational ethics is the study of ethics issues, the causes of ethics problems, and the types of solutions to ethics problems that are caused by and/or associated with structural organizational phenomena found across business, nonprofit, and government types of organizations. From a social science perspective, ethical issues in business, nonprofit, and government organization are often much more similar than they are different. Similarly, the structural organizational causes of unethical behaviors in business, nonprofit, and government organizations are often more similar than they are different. This is why organizational scholars study organizational ethics phenomena and not solely business ethics, government ethics, or nonprofit organization ethics.
Distributive Justice
Authors: Jackson Kevin T.
Published: January 2015

Summarizes the concept of distributive justice. Contrasts the liberal and libertarian conceptions of Rawls and Nozick respectively. Discusses the implications of distributive justice with regard to corporations, public verses private ownership, executive compensation, and the international sphere.
Meritocracy
Authors: Scully Maureen A.
Published: January 2015

Is a social system in which merit or talent is the basis for sorting people into positions and distributing rewards, such that the positions of highest authority are occupied by those of greatest merit. Functional sociologists argue that meritocracy directs the most talented people into the most functionally important positions and thereby enhances a society's survival and efficiency. The idea of meritocracy enters into ethical discussion whether social systems can be evaluated for the extent to which they live up to meritocratic promises or the moral basis of meritocracy as a distributive system can be assessed.
Participatory Management
Authors: Maccoby Michael
Published: January 2015

The concept of participatory or participative management has been used in the context of traditional hierarchical industrial organizations or bureaucracies. It means that, to a greater or lesser extent, managers share their power with employees, managers, or non‐managers who are lower in the structure. The opposite of participative management is autocratic or dictatorial management. Within the traditional organizational framework, there are three degrees of participative management: consultation, value‐based influence, and formal power sharing. This article first describes the experience of participative management in traditional industrial organizations and then reports recent organizational initiatives that have redefined participative management in terms of empowerment and interactive management. It addresses (i) why management invites participation, (ii) limits to participation, and (iii) going beyond participative management (i.e., a new organizational model). Participatory management often implies that while managers may listen to or even share power with those lower in the hierarchy, they reserve the right to make the final decisions. Exceptions to this rule are those cases where through collective bargaining there is a contractual agreement with a union to share power – for example, in setting wages and evaluating working conditions. In some organizations there is a mixture of consultation, influence, and power sharing, depending on the type of decisions involved.
Political Philosophy and Business Ethics
Authors: Buchanan Allen
Published: January 2015

Both political philosophy and business ethics can be construed in a variety of ways, which makes their relationship complex. This article reviews the various conceptions and then suggests a fruitful way of construing the relationship.
Truthtelling
Authors: Green Mitchell S.
Published: January 2015

This article investigates some ethical dimensions of the norm of stating only what one believes to be the truth, including the value that a society gains in operating under such a norm, as well as the conditions that might justify suspending that norm.
Utilitarianism
Authors: Lyons David
Published: January 2015

Utilitarianism is a moral theory that advocates the promotion of welfare, counting everyone's welfare equally. It regards all sound moral judgments of conduct as based, directly or indirectly, on the promotion of welfare. For centuries, utilitarianism has attracted many supporters as well as many critics.
Copyright
Authors: Staton Roger D.
Published: January 2015

The purpose of the Copyright Act is to protect authors and artists from the unauthorized exploitation of their creations, and to provide financial incentives to the copyright holders. Copyright protection is not absolute, and the law permits some limited unauthorized use through the Fair Use Doctrine. The Fair Use Doctrine is an attempt to permit certain users to ethically and legally assist the dissemination of copyrighted works while generally protecting the financial incentive of the creator.
Bankruptcy, Ethical Issues In
Authors: Fiorelli Paul E.
Published: January 2015

The philosophy behind bankruptcy laws, preserving assets for creditors and giving debtors a new start, has evolved to its use as a business strategy to improve your bargaining position in restructuring debt. Ethical issues include relieving one's moral obligation to repay one's debt; fraudulent conveyance of assets at discounted values only to reclaim later at market values; and preferential transfers of assets at discounted values to gain favor with suppliers or other stakeholders.
Business Ethics
Authors: Goodpaster Kenneth E.
Published: January 2015

Describes the modes of ethical inquiry and focuses on normative ethics as it applies to business decision making. Introduces four avenues of ethical analysis in the context of business.
Coercion
Authors: Wertheimer Alan
Published: January 2015

There are two philosophical questions about coercion: (i) what counts as coercion? (ii) when are individuals or the state justified in using coercion? This article focuses on (i). What counts as coercion is important to understanding when people are responsible for their acts, when promises are binding, and when transactions are voluntary. One view maintains that coercion is essentially empirical, that A coerces B when A puts B under great psychic pressure or where B has no reasonable choice. A second view maintains that coercion is a moral notion, that A coerces B only when A proposes to violate B's rights.
Egoism, Psychological Egoism, and Ethical Egoism
Authors: Machan Tibor R.
Published: January 2015

Egoism is mainly an ethical doctrine whereby one is implored to advance one's own well being first and foremost, though not exclusively. It differs from psychological egoism, from hedonism, etc. It goes back to Socrates' ethics that one should live to make the best of oneself.
Engineers and Business Ethics
Authors: Weil Vivian
Published: January 2015

Business ethics must include attention to engineers' roles and responsibilities in business organizations because engineers are so integral to so many areas of business, and engineers are bound as professionals to the special standards, technical and ethical, of their engineering specialties. In the latter half of the 19th century, engineers began to organize as a profession, and by the end of the first quarter of the 20th century, this occupational group showed leading features of a profession. They organized professional societies, depended on an appropriate body of knowledge, and developed special standards,technical standards and codes of ethics. In contrast with lawyers and physicians, most engineers were employees of large business organizations. Nevertheless, in the social ferment of the mid 1970s, almost all the engineering societies revised their ethics codes to include as Canon One, “Engineers shall hold paramount the safety, health, and welfare of the public in the performance of their professional duties.” Engineers' over‐arching ethical task is to bring their technical and ethical standards to bear in the complex social environments of large profit‐making organizations. In addition to technical expertise, they need the social and communication skills necessary for advocating, persuading, and negotiating to avoid ethics problems or to help resolve them.
Intellectual Property
Authors: Steidlmeier Paul
Published: January 2015

The World Intellectual Property Organization (WIPO) characterizes intellectual property as “creations of the mind,” which are treated as property. This article first clarifies the different principal forms of intellectual property, and then examines its ethical basis in light of four considerations: (i) what “creations of the mind” should count as private property; (ii) the means to acquire and protect it; (iii) monopoly power in terms of both the exclusion of others over time and pricing; and (iv) the rights of third parties. The article concludes with an overview of global policies and processes of managing intellectual property.
Invisible Hand, the
Authors: Hart David K.
Published: January 2015

The assumption is that society benefits most when individuals are allowed to define and pursue their own self‐interests, with minimal interference from governments or other authorities. However, this assumption also presumes there is some guiding natural force – seldom mentioned and almost never defined – that ensures a just equilibrium will result from such self‐interested behaviors. The concept of the invisible hand first emerges in the work of Adam Smith. Nowadays, the term has been captured by the economists, but, originally, it had more to do with Smith's moral philosophy than it did with merely his economic ideas. It is this larger moral conception that is of greatest interest for business ethics. The greatest contribution individuals can make to the collective good is the development and actualization of their own virtue.
Lobbyists
Authors: Beckenstein Alan R.
Published: January 2015

Lobbyists are persons whose primary role is to influence the outcome of the public policy process. Negative connotations arise because of the combination of politics and money used for gifts, bribes or campaign funds to influence campaign agendas. Some argue that lobbying is the exercise of the right to free speech, essential in a democratic society. Laws have been passed to establish boundaries and limits. But complexities continue with lobbying expanding to include influence on or by the administration, state and local governments, regulatory agencies, and foreign governments.
Moral Muteness
Authors: Bird Frederick
Published: January 2015

What is moral muteness? People are morally mute if they fail forthrightly to voice moral concern regarding issues about which they possess moral convictions. Hypocrites act deceptively, claiming moral convictions that they do not in fact hold. People who are morally mute are deceptive as well, but in a quite different way, because they fail to disclose and communicate overtly moral convictions that they in fact hold.
Moral Status of Corporations
Authors: May Larry
Published: January 2015

The moral status of the corporation is dependent on the moral features of the corporation and on the moral status of the members of the corporation.