bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Code Section Knowledge on Tax-Research Performance
Authors: Barrick John A.
Published: December 2011

This study investigates whether Code section knowledge, which allows direct access to relevant authority, affects tax-research performance. This understanding is important because tax professionals are constantly searching the Code for relevant authority to resolve their clients' research questions, and because the Code is the ultimate source of tax authority. The research question is examined through an experiment that compares the research performance of experienced tax professionals and inexperienced graduate tax students when performing either a Code section or a topical search. The results indicate that experienced subjects are better able than inexperienced subjects to use Code section knowledge in tax research. In addition, the experienced subjects using the Code section method retrieved more relevant authority than any other group of subjects. Taken together, the results provide empirical evidence that Code section knowledge complements tax professionals' technical knowledge and improves tax-research performance.
Similarity and Precedent in Tax Authority Judgment
Authors: Davis Jon S. , Mason J. David
Published: December 2011

Tax professionals often examine past court decisions and administrative rulings in an effort to find precedent for the treatment of a specific transaction. We formulate and test a psychological model that describes how professionals evaluate precedent. We also test predictions made by the model about the influence of certain environmental variables on tax authority judgment. Results indicate that tax professionals' judgments regarding the presence of authority for a tax position are significantly related to judged similarity of precedent. However, contrary to requirements in the Regulations and principles of jurisprudence, only common features (and not distinctive features) impact similarity judgments and subsequent authority judgments. In addition, the direction of comparison and the relative amount of distinctive information known about the precedent and client case are observed to impact judgment. We also find that taxpayer advocacy influences professionals' views of both similarity and authority. These results provide valuable insights into the tax authority judgment process, and contribute theoretical rigor by extending a formal psychological model of similarity judgment to the tax setting.
Valuation of a Firm with a Tax Loss Carryover
Authors: Waegenaere Anja De , Sansing Richard C. , Wielhouwer Jacco L.
Published: December 2011

This paper examines the effects of a tax loss carryover on the market and book values of a firm's assets. The loss carryover has a direct effect on market value by sheltering future income from tax, and a direct effect on book value due to the recognition of a deferred tax asset. The failure to discount the deferred tax asset to its present value causes the market-to-book ratio of the deferred tax asset to be less than 1. However, positive skewness in the distribution of future taxable income can cause the market-to-book ratio to exceed 1 because the market value depends on the mean level of future tax benefits, while the book value is based on the median level of future tax benefits. The loss carryover also has an indirect effect on firm value in that it induces the firm to exercise its real option to invest early. This reduces firm value before investment takes place and decreases the market-to-book ratio of physical assets after investment takes place.
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Authors: Phillips John D. , Pincus Morton , Rego Sonja Olhoft , Wan Huishan
Published: December 2011

This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand-collected from firms' income tax footnote disclosures.

Our evidence indicates that changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm-years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm-years in which DTE is negative, we find that both subsamples reflect earnings management of revenue and expense accruals and reserves to report earnings increases.
Germany's Repeal of the Corporate Capital Gains Tax: The Equity Market Response
Authors: Edwards Courtney H. , Lang Mark H. , Maydew Edward L. , Shackelford Douglas A.
Published: December 2011

In late 1999, the German government made a surprise announcement that it would repeal the large and long-standing capital gains tax on sales of corporate crossholdings effective in 2002. The repeal has been hailed as a revolutionary step toward breaking up the extensive web of crossholdings among German companies. The lock-in effect from the large corporate capital gains tax was said to act as a barrier to efficient acquisition and divestiture of German firms and divisions. Many observers predicted that once the lock-in effect was removed, Germany would experience a flurry of acquisition and divestiture activity. Several other industrialized countries were poised to follow suit, with similar proposals pending in France, Japan, and the United Kingdom.

This paper provides evidence of the economic impact of the repeal by examining its effect on the market values of German firms. While event studies of tax legislation can be difficult, our study is aided by the fact that the repeal was both a surprise and was announced separately from other tax reform proposals. In addition, we provide cross-sectional evidence on the economic magnitude of the repeal, assess the likely beneficiaries from the repeal, and predict which sectors are most likely to experience a surge in acquisition and divestiture activity following the repeal.

Our results suggest that the economic effects are highly concentrated. We find a positive association between firms' event period abnormal returns and the extent of their crossholdings, consistent with taxes acting as a barrier to efficient allocation of ownership. However, the reaction is limited to the six largest banks and insurers and their extensive minority holdings in industrial firms. These six large firms have a combined market capitalization equal to 22 percent of all 394 firms in this study. We also find evidence of a positive stock price response to the announcement for industrial companies held by these financial firms, consistent with shareholders in those firms benefiting from the likely reduction in investor-level tax burdens and expected increased efficiency following the tax law change.
“Secondary Evasion” and the Earned Income Tax Credit
Authors: Schmidt Andrew P. , Werner Edward M.
Published: December 2011

This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married filing joint taxpayers around the kink point of the phase-out range. The results from logit regression models estimated by filing status and kink point location indicate that “secondary evasion” with respect to the EITC is more associated with the characteristics of head of household taxpayers than those of married filing joint taxpayers.
Treasury Bill Yield Reactions to the 1997 Capital Gains Tax Rate Reduction
Authors: Novack Garth F.
Published: December 2011

I provide evidence that changes in shareholder-level taxes influence investment returns even when income from the investment is not subject by statute to the rate that is changed. Using an equilibrium model of after-tax investment returns I predict the yields of Treasury bills, which are subject only to ordinary tax rates, will have an inverse reaction to changes in the capital gains tax rate as the income on them becomes increasingly tax-disadvantaged when compared to other investments. In a sample comprised of short-term Treasury bills, yields appear to increase in response to the May 7, 1997 surprise reduction in capital gains tax rates. The increase is statistically significant and is robust to other macroeconomic and institutional determinants of Treasury bills.
Attracting Nonfilers through Amnesty Programs: Internal versus External Motivation
Authors: Manly Tracy S. , Thomas Deborah W. , Ritsema Christina M.
Published: December 2011

We investigate a subset of nonfilers by analyzing data provided by the Arkansas Department of Finance and Administration (DFA) from the 1997 Arkansas State Tax Penalty Amnesty. Our data sources include the tax returns filed by amnesty participants, a voluntary, confidential survey completed by approximately 32 percent of amnesty filers, and a list of amnesty participants who received a notice from DFA under the FedState data-sharing program during the amnesty period.

We divide our sample into three groups based on motivation for participating in the amnesty program. The first group consists of taxpayers who did not receive a notification from the DFA under the FedState data-sharing program and chose independently to participate in the amnesty. This group is designated as internally motivated. A second group of taxpayers, labeled as externally motivated, received a DFA letter, and their survey responses indicate that they would not have known otherwise that they were noncompliant. The third group received a letter and were aware of their failure to file Arkansas returns. The motivations of this group are mixed.

Using both univariate tests and multinomial logistic regression, we compare these three groups on four dimensions: tax return information, demographic information, excuses for failure to file, and reasons for voluntarily coming forward during the amnesty period. We find that the groups are different on several dimensions, most notably income level and excuses offered for failure to file a return when due.
Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing
Authors: Chan K. Hung , Lo Agnes W. Y. , Mo Phyllis Lai Lan
Published: December 2011

This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries' autonomy in making pricing and sourcing decisions on intrafirm transfers affect their profit shifting through international transfer pricing. We measure transfer pricing noncompliance in terms of tax audit adjustments made by tax authorities. Based on a sample of 163 transfer pricing audits on foreign investment enterprises (FIEs) in China, we find that tax audit adjustments for FIEs that have autonomy in setting transfer prices or sourcing from outsiders are smaller than those that have their transfer transactions dictated by parent companies.
Experimental Evidence on the Role of Tax Complexity in Investment Decisions
Authors: Boylan Scott J. , Frischmann Peter J.
Published: December 2011

Past behavioral research has demonstrated that complexity in determining one's marginal tax rate can produce systematic decision errors in single-person investment settings in which individuals must choose between investments with different after-tax returns. In this paper, we examine the degree to which such a phenomenon exists when investments are made in competitive markets. More specifically, we conduct a series of oral double-auctions in which buyer profits are taxed and in which we manipulate the complexity required for buyers to arrive at their marginal tax rates. Our two main results are as follows. First, tax complexity leads to systematically (and inefficiently) high trading prices and quantities in these markets, which jointly limits the amount of wealth created, and leads to systematic wealth transfers between market participants and to the taxing authority. Second, these effects generally diminish over the course of the experiment, but do not disappear entirely. The latter result suggests that competitive markets can be effective at mitigating, although not necessarily eliminating, the negative effects of tax complexity on investment decisions.
Effect of prolonged administration of clenbuterol on airway reactivity and sweating in horses with inflammatory airway disease
Authors: Read Jennifer R. , Boston Raymond C. , Abraham Getu , Bauquier Sebastien H. , Soma Lawrence R. , Nolen-Walston Rose D.
Published: December 2011

Objective—To determine whether prolonged administration of clenbuterol results in tachyphylaxis, specifically regarding its bronchoprotective properties and effect on sweating in horses.

Animals—8 Thoroughbreds with inflammatory airway disease.

Procedures—In a crossover design, horses received clenbuterol (0.8 μg/kg, PO, q 12 h) or placebo for 21 days, with a washout period of ≥ 30 days between the 2 treatments. Airway reactivity was evaluated by use of flowmetric plethysmography and histamine broncho-provocation before (day 0; baseline) and every 7 days after the start of treatment. Sweat function was evaluated via response to epinephrine administered ID before and every 10 days after the start of treatment.

Results—The concentration of histamine required to increase total airway obstruction by 35% (PC35) was significantly reduced during treatment with clenbuterol (mean change, 11.5 mg/mL), compared with during administration of the placebo (mean change, −1.56 mg/mL), with a peak effect at 14 days. Tachyphylaxis was evident by day 21, with 7 of 8 horses having a PC35 below the baseline value (mean change, −0.48 mg/mL), which returned to baseline values during the washout period. No effect of clenbuterol was seen in sweat response to epinephrine administration.

Conclusions and Clinical Relevance—Clenbuterol initially reduced airway sensitivity to inhaled histamine, but tachyphylaxis that resulted in increased airway reactivity was evident by day 21. Although no effects on sweating were detected, the technique may not have been sensitive enough to identify subtle changes. Prolonged administration of clenbuterol likely results in a clinically important reduction in its bronchodilatory effects.
Effects of phenylbutazone on gene expression of cyclooxygenase-1 and -2 in the oral, glandular gastric, and bladder mucosae of healthy horses
Authors: Nieto Jorge E. , Aleman Monica , Anderson Jonathan D. , Fiack Ciara , Snyder Jack R.
Published: December 2011

Objective—To assess gene expressions of cyclooxygenase-1 and -2 in oral, glandular gastric, and urinary bladder mucosae and determine the effect of oral administration of phenylbutazone on those gene expressions in horses.

Animals—12 healthy horses.

Procedures—Horses were allocated to receive phenylbutazone or placebo (6 horses/group); 1 placebo-treated horse with a cystic calculus was subsequently removed from the study, and those data were not analyzed. In each horse, the stomach and urinary bladder were evaluated for ulceration via endoscopy before and after experimental treatment. Oral, glandular gastric, and urinary bladder mucosa biopsy specimens were collected by use of a skin punch biopsy instrument (oral) or transendoscopically (stomach and bladder) before and after administration of phenylbutazone (4.4 mg/kg, PO, q 12 h) in corn syrup or placebo (corn syrup alone) for 7 days. Cyclooxygenase-1 and -2 gene expressions were determined (via quantitative PCR techniques) in specimens collected before and after the 7-day treatment period and compared within and between groups. Prior to commencement of treatment, biopsy specimens from 7 horses were used to compare gene expressions among tissues.

Results—The cyclooxygenase-1 gene was expressed in all tissues collected. The cyclooxygenase-2 gene was expressed in the glandular gastric and bladder mucosae but not in the oral mucosa. Cyclooxygenase gene expressions were unaffected by phenylbutazone administration.

Conclusions and Clinical Relevance—Cyclooxygenase-2 was constitutively expressed in glandular gastric and bladder mucosae but not in the oral mucosa of healthy horses. Oral administration of phenylbutazone at the maximum recommended dosage daily for 7 days did not affect cyclooxygenase-1 or -2 gene expression.
Acute Toxicity of Veterinary and Agricultural Formulations of Organophosphates Dichlorvos and Diazinon in Chicks
Authors: Al-Zubaidy Muna , Mousa Yaareb , Hasan Mohammad , Mohammad Fouad
Published: December 2011

Acute Toxicity of Veterinary and Agricultural Formulations of Organophosphates Dichlorvos and Diazinon in Chicks

Formulation components of organophosphate insecticidal preparations might affect their toxic action in animals. The objective of this study was to examine and compare the acute toxicity and cholinesterase inhibition in seven to 14-day-old chicks dosed orally with dichlorvos and diazinon in standard veterinary and agricultural formulations. The acute (24 h) oral median lethal doses (LD50) of the formulations were determined using the up-and-down method. Respective LD50 of dichlorvos of the veterinary and agricultural formulations in chicks were 11.1 mg kg-1 and 6.51 mg kg-1 and those of diazinon 6.4 mg kg-1 and 6.7 mg kg-1. Plasma and brain cholinesterase activities were measured by electrometry after in vivo and in vitro exposure to organophosphates. The chicks showed signs of cholinergic toxicosis within one hour of dosing. Dichlorvos (8 mg kg-1) and diazinon (4 mg kg-1) in the veterinary and agricultural formulation significantly reduced both plasma and brain cholinesterase activities in the chicks. The veterinary formulation of dichlorvos reduced plasma ChE by 60 % and agricultural by 40 % and brain ChE by 93 % and 87 %, respectively. In contrast, ChE inhibition by diazinon in the agricultural formulation of diazinon was stronger than by the veterinary formulation; 72 % vs. 64 % in plasma and 97 % vs. 80 % in the brain, respectively. The highest in vitro inhibitions were observed with dichlorvos in the agricultural formulation (50 %) in the brain samples and with diazinon in the agricultural formulation (52 %) in the plasma samples. While they exist, differences between formulations cannot be taken as a rule and further investigations should inventory the toxicity of standard veterinary and agricultural organophosphate formulations in addition to the known data for pure forms.
Physiological and Physical Effects of Different Milk Protein Supplements in Elite Soccer Players
Authors: Lollo Pablo , Amaya-Farfan Jaime , de Carvalho-Silva Luciano
Published: December 2011

Physiological and Physical Effects of Different Milk Protein Supplements in Elite Soccer Players

Brazilian soccer championships involve a large number of teams and are known to cause stress and loss of muscle mass besides other negative physical consequences. This study was designed to compare the effects produced by three types of protein supplements on body composition, biochemical parameters and performance of a top Brazilian professional soccer team during an actual tournament. Twenty-four athletes assessed as having a normal nutrient intake were divided into three groups according to supplementation. Immediately after each daily training, the athletes received 1 g × kg-1 of body weight × day-1 of either whey protein (WP), hydrolyzed whey protein (HWP) or casein (CAS) for eight weeks. Before and after the experimental period, anthropometric characteristics, physical performance by the yo-yo and 3000m tests, and several biochemical variables in blood (uric acid, total cholesterol, HDL-cholesterol, creatinine, glucose) were measured. While no improvement in physical performance was observed with regard to the applied treatments, casein supplementation resulted in muscle mass increase (p<0.039), while WP and HWP favoured the maintenance of the initial muscle mass. Moreover, the eight-week intervention was found to cause no abnormalities in biochemical and anthropometric variables monitored, but instead, the intervention showed to be positive in comparison to the adverse anthropometric changes, when no supplementation was made. It was concluded that supplementation immediately after training sessions with any of the three sources of protein during the competitive period is beneficial and safe, as well as capable of sustaining or even increasing muscle mass.
Anthropometric and Physical Performance Profiles of Elite Karate Kumite and Kata Competitors
Authors: Koropanovski Nenad , Berjan Bobana , Bozic Predrag , Pazin Nemanja , Sanader Aleksandra , Jovanovic Srecko , Jaric Slobodan
Published: December 2011

Anthropometric and Physical Performance Profiles of Elite Karate Kumite and Kata Competitors

Karate tournaments consist of two equally important karate disciplines: the kumite and kata competitions. Due to being based both on the distinctive selection of movement techniques and their kinematic and kinetic patterns, we hypothesized that the elite kumite and kata competitors could differ regarding their anthropometric and physical performance profiles. Thirty-one senior male karate competitors of the national karate team (kumite n = 19; kata n = 12) participated in this study. The tests applied included both the assessment of anthropometric (body height, mass and body mass index) and the following physical performance measurements: the adductor and hamstring flexibility (sideward leg splits test), speed and acceleration (20-m sprint test with 10-m acceleration time), explosive power (countermovement and standing triple jump), agility ("T"- test) and aerobic endurance (20-m multistage shuttle run test). The kumite competitors revealed a larger body size through body height (p = 0.01) and mass (p = 0.03), while the differences in body composition were non-significant. The kumite competitors also demonstrated higher acceleration (p = 0.03) and explosive power (standing triple jump; p = 0.03). A 6-7° higher flexibility of the kata competitors remained somewhat below the level of significance (p = 0.09). The findings could be interpreted by the distinctive differences in the movement techniques. Specifically, a higher explosive power could be beneficial for kumite, while both a smaller stature and higher flexibility (particularly of the lower extremity) could be important for the exceptionally low postures of the kata competitors. Although further elucidation is apparently needed, the obtained finding could be of importance for both the early selection and training of karate competitors.
Effect of the Level of Coordinated Motor Abilities on Performance in Junior Judokas
Authors: Lech Grzegorz , Jaworski Janusz , Lyakh Vladimir , Krawczyk Robert
Published: December 2011

Effect of the Level of Coordinated Motor Abilities on Performance in Junior Judokas

The main focus of this study was to identify coordinated motor abilities that affect fighting methods and performance in junior judokas. Subjects were selected for the study in consideration of their age, competition experience, body mass and prior sports level. Subjects' competition history was taken into consideration when analysing the effectiveness of current fight actions, and individual sports level was determined with consideration to rank in the analysed competitions.

The study sought to determine the level of coordinated motor abilities of competitors. The scope of this analysis covered the following aspects: kinaesthetic differentiation, movement frequency, simple and selective reaction time (evoked by a visual or auditory stimulus), spatial orientation, visual-motor coordination, rhythmization, speed, accuracy and precision of movements and the ability to adapt movements and balance. A set of computer tests was employed for the analysis of all of the coordination abilities, while balance examinations were based on the Flamingo Balance Test. Finally, all relationships were determined based on the Spearman's rank correlation coefficient. It was observed that the activity of the contestants during the fight correlated with the ability to differentiate movements and speed, accuracy and precision of movement, whereas the achievement level during competition was connected with reaction time.
Differences in Maximum Upper and Lower Limb Strength in Older Adults After a 12 Week Intense Resistance Training Program
Authors: Sousa Nelson , Mendes Romeu , Abrantes Catarina , Sampaio Jaime
Published: December 2011

Differences in Maximum Upper and Lower Limb Strength in Older Adults After a 12 Week Intense Resistance Training Program

The purpose of this study was to identify differences in maximum strength after an intense strength training program, contrasting muscle groups from upper limbs versus lower limbs. The sample consisted of 10 healthy elderly males (age 73±6 years) with independent living. The training program lasted 12 weeks (3 × week, 50 to 80% of 1RM, 2-3 sets, 6 to 12 repetitions). Two muscle groups were analyzed: LOWER (sum of average values of three exercises for the lower limbs) and UPPER (sum of average values of four exercises for the upper limbs). Measurement of 1RM was performed at intervals of 4 weeks by direct methods. Repeated measures ANOVA identified significant differences in muscle groups (F=8.1, p=0.006), time (F=730.0 p=0.000) and also their interaction (F=4.4, p=0.014). The gains in 1RM values were higher for upper limbs. These results may suggest that the muscles of the lower limbs are elicited more frequently and therefore, have a smaller potential to gain strength at older age. The muscles of the upper limbs are in accelerated muscle atrophy and their trainability is probably higher.
Oribatid mites (Acari, Oribatida) in selected caves of the Kraków-Wieluń Upland (southern Poland)
Authors: Maślak Magdalena , Barczyk Gabriela
Published: December 2011

Oribatid mites (Acari, Oribatida) in selected caves of the Kraków-Wieluń Upland (southern Poland)

This paper describes and compares the species composition and community structure of the oribatid mite fauna of 5 caves in the Kraków-Wieluń Upland (Wyżyna Krakowsko-Wieluńska). We also compare oribatid communities in 3 chosen caves with oribatid communities in the soil and litter (leaves, dead wood, bat guano) in the vicinity of the cave entrances. Three hypotheses were tested: (1) oribatid communities from the soil and litter near the caves differ from the communities inhabiting caves; (2) the composition of oribatid communities depends on cave size; (3) the cave communities strongly depend on microhabitat quality and diversity. We collected 1112 adult oribatids from caves and 838 from the soil and litter near the caves. Oribatid communities in the caves were different from the soil communities. Litter, guano and dead wood were the microhabitats that affected oribatid communities significantly. In the other cave microhabitats (soil and mud), oribatids were infrequent. Cave size affected the oribatid community structure.
Global, National, and Local Factors in the Management of University Sport: The Hungarian Case
Authors: Hédi Csaba
Published: December 2011

Global, National, and Local Factors in the Management of University Sport: The Hungarian Case

Because of the international nature of university sport, the appearance of transnational areas, events, results, and actors occurred very early. Therefore, the harmonization of the national and international factors influencing the functioning and development of student sport has been necessary since its rise. The objective of the article is to reveal the interaction between global, national and local factors influencing university sport, through the example of the Hungarian case. The paper is based on the results of extensive empirical research carried out by the author with the help of several methods: survey, in-depth interview, document analysis, and participant observation. Sport-globalization is regarded as the theoretical framework for the analysis. The results are discussed according to the following dimensions: strategic management of university sport; event and project management; cooperation between the two "owners", the sports sphere and the academic education; migrant student-athletes; volunteering in university sports; and the external and internal environment of Hungarian university sport. In the conclusion, it is emphasized that the management of university sport in Hungary has been influenced both by the globalisation of sports and the transformation of the Hungarian sport structure following the 1989-1990 political regime change (Földesi 2000). The combined effect of global and domestic factors meant a permanent challenge for the management of university sport. The Hungarian University Sports Federation succeeded in providing adequate answers to the new challenges, as Federation strategic planning was always based on knowledge-based strategies.
A Nearly Optimal Fractional Delay Filter Design Using an Asymmetric Window
Authors: Sac Maciej , Blok Marek
Published: December 2011

A Nearly Optimal Fractional Delay Filter Design Using an Asymmetric Window

In this paper a numerically efficient filter design method suitable for variable fractional delay (VFD) filter implementation is investigated. We propose to use a well known window method with an asymmetric window extracted from optimal filter designed beforehand. As we will demonstrate, such an approach, if additional gain correction is applied, allows for nearly optimal VFD filter design. Thus, the proposed approach combines window method simplicity with performance comparable to that of optimal filters. Efficiency of the presented technique makes it suitable for designing filters with varying delay in real time.
Symdas - Raw Data Simulator for the Radar with Electronically Controlled Beam
Authors: Mazurek Gustaw
Published: December 2011

Symdas - Raw Data Simulator for the Radar with Electronically Controlled Beam

The subject of the paper is the software simulator of baseband signals received in a radar. These synthetic signals are sent to the DSP unit responsible for target detection and estimation. The software has been developed in Warsaw University of Technology as a part of R&D project, and its main purpose is to allow flexible testing and validation of the algorithms running in DSP processors of the new radar.
A Simplified Design Methodology for MOSFET-Only Wideband Mixer
Authors: Ortigueira Eduardo , Bastos Ivan , Oliveira Luís , Oliveira Joăo , Goes Joăo
Published: December 2011

A Simplified Design Methodology for MOSFET-Only Wideband Mixer

In this paper we present a MOSFET-only implementation of a wideband Gilbert Cell. The circuit uses a commongate topology for a wideband input match, capable to cover the Wireless Medical Telemetry Service (WMTS) frequency bands of 600 MHz and 1.4 GHz. In this circuit the load resistors are replaced by transistors in triode region, to reduce area and cost, and minimize the effects of process and supply variations and mismatches. In addition, we obtain a higher gain for the same DC voltage drop, with a reduced impact on the noise figure (NF). The performance of this topology is compared with that of a conventional mixer with load resistors. Simulation results show that a peak gain of 20.6 dB (about 6 dB improvement) and a NF about of 11 dB for the 600 MHz band. The total power consumption is 3.6 mW from a 1.2 V supply.
Soft Fault Clustering in Analog Electronic Circuits with the Use of Self Organizing Neural Network
Authors: Grzechca Damian
Published: December 2011

Soft Fault Clustering in Analog Electronic Circuits with the Use of Self Organizing Neural Network

The paper presents a methodology for parametric fault clustering in analog electronic circuits with the use of a self-organizing artificial neural network. The method proposed here allows fast and efficient circuit diagnosis on the basis of time and/or frequency response which may lead to higher production yield. A self-organizing map (SOM) has been applied in order to cluster all circuit states into possible separate groups. So, it works as a feature selector and classifier. SOM can be fed by raw data (data comes from the time or frequency response) or some pre-processing is done at first. The author proposes conversion of a circuit response with the use of e.g. gradient and differentiation. The main goal of the SOM is to distribute all single faults on a two-dimensional map without state overlapping. The method is aimed for the development stage because the tolerances of elements are not taken into account, however single but parametric faults are considered. Efficiency analyses of fault clustering have been made on several examples e.g. a Sallen-Key BPF and an ECG amplifier. Testing procedure is performed in time and frequency domains for the Sallen-Key BPF with limited number of test points i.e. it is assumed that only input and output pins are available. A similar procedure has been applied to a real ECG amplifier in the frequency domain. Results prove a high efficiency in acceptable time which makes the method very convenient (easy and quick) as a first test in the development stage.
Parameters of Wheat Flour, Dough, and Bread Fortified by Buckwheat and Millet Flours
Authors: Gavurníková Soňa , Havrlentová Michaela , Mendel Ľubomír , Čičová Iveta , Bieliková Magdaléna , Kraic Ján
Published: December 2011

Parameters of Wheat Flour, Dough, and Bread Fortified by Buckwheat and Millet Flours

The composite flours were created from basic wheat flour and from buckwheat and millet flours used as additives in the weight ratio of 5-30%. Basic technological parameters of flours (ash content, wet gluten, gluten swelling, sedimentation index, falling number), rheological properties of dough, and sensory parameters of baked bread loaves (weight, specific volume, aroma, taste, structure) were studied. Additives influenced all traits of flours, doughs, and baked breads. From the technological and sensory points of view, baked breads with the addition of buckwheat were accepted up to the addition of 20% and breads with millet up to 5% (even though taste and flavour were accepted up to 15% addition).
The Cost and The Economic Effectiveness Analysis of the Winter Rape Production Technologies (Brassica Napus L. SSP. Oleifera) on Heavy Soils
Authors: Kováč Ladislav , Jakubová Jana , Kotorová Dana
Published: December 2011

The Cost and The Economic Effectiveness Analysis of the Winter Rape Production Technologies (Brassica Napus L. SSP. Oleifera) on Heavy Soils

Winter rape farming practices were carried out between 2007 and 2009 on heavy soils under the conditions of the East Slovak Lowland. The influence of two levels of nitrogen fertilizers and three soil tillage technologies on winter rape seed yields was monitored. The costs of growing and the growing technology cost effectiveness were evaluated. The influence of production year 2009 on winter rape seed yield was statistically significant. The effect of conventional tillage variant on rape seed yields was more significant compared with the variant with minimum tillage. The lowest yield of oilseed rape was obtained in a non-tillage variant. Higher dose of nitrogen fertilizers had higher statistically significant effect on winter rape yield compared with lower dose of nitrogen fertilizers.

The total cost of one ton of winter rape seed varied within the monitored years, different soil tillage technologies and levels of fertilization. In average of monitored years, the lowest costs of winter rape seed production were at minimum tillage (258.37 € t-1 for variant N150; 259.81 € t-1 for variant N200). At direct sowing, the costs were 400.14 € (variant N150), and 372.41 € (variant N200), however, the yields were very low.

Economic effectiveness evaluation showed that the winter rape produced by direct sowing was unprofitable, either with or without subsidy. The highest economic effectiveness was achieved at the minimum tillage variant. This variant was profitable even without subsidies, using both fertilization levels, but it was more profitable at the lower level of nitrogen fertilization. The profitability of conventional tillage variant was smaller.
Towards consilience Thirty years of the Association for Politics and the Life Sciences
Authors: Bauer Nichole M.
Published: December 2011

Scholars, scientists, and policymakers converged last fall at the annual meeting of the Association for Politics and the Life Sciences (APLS) held on the Indiana University campus in Bloomington from October 14–16, 2010. Founded in 1980, the association uniquely merges evolutionary, genetic, and ecological knowledge with the study of political behavior, public policy, and ethics. This year's annual meeting celebrated the diversity of scholarship embodied by the association with the theme, “Toward Consilience: Thirty Years of the Association for Politics and the Life Sciences.”
The role of biopolitics in environmental security analysis
Authors: Funke Odelia
Published: December 2011

Over the past 25 years, my academic and work experiences have involved and intersected with biopolitics, particularly environmental policy, international relations, and ethics. My academic and teaching experience was in political theory and ethics, and my early research interests turned to emerging recombinant DNA issues, involving the complex interaction of biological science, technology and public policy processes. My scholarly contacts included those with similar concerns, and so I joined with a group of scholars creating the Association for Politics and the Life Sciences. Several years later, my interests brought me to work in a federal agency where public policy decisions often raise important ethical choices, and the political and behavioral aspects of the policy process became more evident. My research centered on issues related to environmental protection. This work was also influenced by my professional friendship with Lynton Caldwell, another APLS founder and a remarkable scholar, whose work on environmental politics was internationally recognized. After the implosion of the Soviet Union, teaching environmental policy for the Agency in Eastern Europe renewed my interest in international relations, which had been my undergraduate focus. The topic of environmental security combined all of these interests. This topic gained substantial attention in policy circles, then declined, but is now being discussed again.
Identity challenges Facing the Association for Politics and the Life Sciences
Authors: Goetze David
Published: December 2011

Founded in 1980, the Association for Politics and the Life Sciences (APLS) sought to establish biopolitics as a recognized field and to integrate biologically based research methods into mainstream political science. The association's founders established these goals to encourage a generation of scholars and promote the spread of biopolitical knowledge. There was early success when the American Political Science Association (APSA) recognized biopolitics as an organized section. However, this development did not leave an appreciable imprint on the political science profession and the experiment conjoining the two did not last long. The other goal of the founders, to integrate biologically based research methods into mainstream political science, faced more formidable obstacles and still faces challenges, though not without some progress.
A multi-temporal remote sensing approach for monitoring changes in spatial extent of freshwater lake of Deepor Beel Ramsar Site, a major wetland of Assam
Authors: Deka Jyotishman , Tripathi Om Prakash , Khan Mohammad Latif
Published: December 2011

Sustainability of wetland ecosystem is necessary for various important functions such as food storage, water quality continuation and providing habitat for different species of flora and fauna. Hence, an inventory of wetlands of any region is a pre-requisite for their conservation and management. This study has been carried out to delineate the change in freshwater lake of ‘Deepor Beel’ wetland of Assam, India, using LANDSAT TM data. Field observation shows that the ecosystem is facing both natural as well as anthropogenic threats. Rapid urbanization, Illegal settlements, industries, invasive species (Eichhornia crassipes) are the major cause of this wetland decline. It has been found that massive decline occurred between the period 1991 to 2001 i.e., 1.891 sq.km which was at the rate of -0.171 per year where as the decline between the period 2001 to 2010 was found to be 1.013 sq. km which was at a rate of -0.101. The total area of open water bodies has decreased by 2.904 sq. km from 1991 to 2010 i.e. 59.19%. Thus the overall rate of change in the water bodies from 1991 to 2010 to other land use categories was found to be -0.145. Hence the study reveals the potentiality of Landsat TM data mapping the change in the wetland ecosystem. It is further hoped that the study will have high utility in preparing management plan for conservation of this ecosystem. Keywords: Wetland; Landsat TM; Thresholding; density sliceDOI: http://dx.doi.org/10.3126/jowe.v5i0.4696 J Wet Eco 2011 (5): 40-47
Development and Validation of Pavement Performance Models for the State of Maryland
Authors: Arambula Edith , George Renju , Xiong Weixian , Hall Geoff
Published: December 2011

The Maryland State Highway Administration (SHA) is in the process of restructuring and improving its existing program for pavement system preservation. As part of this effort, SHA revised the process for its pavement management system (PMS) and developed a new software tool to handle the data analysis requirements. The authors present the analysis that led to the development of the pavement performance models of the PMS simulation that forecast pavement condition and prescribe maintenance and rehabilitation treatments. SHA had used hundreds of performance models to accommodate every state region, traffic level, and pavement type, treatment, and condition. To reduce the number of existing performance models, a statistical analysis was performed with the international roughness index (IRI) to identify groups with similar characteristics by pavement and treatment type. Once distinct groups were defined, the authors used a novel histogram-based analysis method to develop performance models based on IRI. This type of analysis was necessary to estimate realistic pavement deterioration rates without regard to pavement age. Independent pavement sections with good correlation were used to validate the performance models developed with the histogram-based analysis. In addition, the network-level prediction of pavement performance yielded satisfactory results with the developed performance models.
Accelerated Pavement Testing and Gradation-Based Performance Evaluation Method
Authors: Greene James , Kim Sungho , Choubane Bouzid
Published: December 2011

Particle size distribution is a critical property that greatly influences an asphalt mixture's resistance to permanent deformation and cracking as well as a mixture's workability, permeability, and durability. The Superpave® mix design method attempts to address some of these issues by requiring that an aggregate gradation pass within control points. The control points concern: (a) the top size of the aggregate, (b) the relative proportion of coarse and fine aggregate, and (c) the dust proportion. Little additional guidance is given about suitable aggregate gradations. Some blends may pass the required Superpave criteria but perform poorly. A new theoretical approach for evaluation and specification of aggregate gradations was recently developed in Florida. The approach provides a framework to ensure that the resulting mixtures will have sufficient aggregate interlock to resist permanent deformation. Therefore, this method might be used at the mix design phase to assess the field performance of an asphalt mixture on the basis of aggregate gradation. A study was conducted to assess the appropriateness of, and to validate, this proposed approach through use of a controlled accelerated pavement testing experiment. The aggregate-based performance evaluation method is described, as are the subsequent experimental validation efforts and findings of the accelerated pavement testing.
Role of Potassium Acetate Deicer in Accelerating Alkali–Silica Reaction in Concrete Pavements
Authors: Balachandran Chandni , Olek Jan , Rangaraju P. R. , Diamond Sidney
Published: December 2011

About 15 years after the introduction of alkali–acetate and alkali–formate deicers, premature deterioration was observed on some airfield pavements that had been exposed to the deicers. A characteristic map cracking pattern was observed on pavement surfaces that had experienced repeated applications of these deicers, and the suspected cause of this cracking pattern was accelerated alkali–silica reaction (ASR). Laboratory-based research indicated that alkali–silica reactive aggregates may undergo active deterioration when intimately exposed to such deicers under conditions promoting accelerated reaction. Investigations were conducted on cores collected from an airport whose deicing operations involved repeated applications of potassium acetate deicer. Detailed microscopic investigation indicated that uniform distress existed throughout the depth of the pavement, although in one, the distress resulted from alkali-carbonate reaction rather than from ASR. However, investigations on the depth of penetration of deicer into these pavement cores showed only limited incursion. A companion laboratory study estimated the extent of deicer penetration under different laboratory exposure conditions. Even in a relatively aggressive wetting and drying exposure regime, ingress of the deicer was limited. Thus, it was concluded that although the potassium acetate deicer can induce severe ASR under aggressive laboratory conditions, penetration into field airport pavements may be so limited in some cases that the potassium acetate deicer does not seem to aggravate the ASR distress should one already exist.
Estimation of Lane-Level Travel Times in Vehicle-to-Vehicle and Vehicle-to-Infrastructure–Based Traffic Information System
Authors: Rim Heesub , Oh Cheol , Kang Kyungpyo , Kim Seongho
Published: December 2011

The recent advancement of vehicle positioning and wireless communication technologies facilitates the development of more sophisticated traffic control and information strategies. This study proposes a methodology for estimating lane-level travel times (L2TT) under an environment referred to as V2X, which includes vehicle-to-vehicle and vehicle-to-infrastructure communications. A framework is presented for a V2X-based traffic information system that is capable of transmitting vehicle positions and speeds, which are used as inputs of the proposed methodology. A concept of establishing temporal nodes and links based on the dynamic change in traffic conditions is proposed to estimate more reliable and accurate L2TT. VISSIM, a microscopic traffic simulator for multimodal traffic flow modeling, is used to evaluate the proposed travel time estimation method. Statistical analysis techniques including analysis of variance and a homogeneity test between data groups are adopted to derive more generalized conclusions. The evaluation results show that less than a 10% mean absolute percentage error was achievable with a 20% probe vehicle rate. It is expected that the proposed methodology will serve as a useful precursor to the development of a next-generation traffic information system in the robust wireless communications era.