bluuebunny/crossref_metadata_2025 huggingface dataset:
DNA Interaction Studies of a New Platinum(II) Complex Containing Different Aromatic Dinitrogen Ligands
Authors: Shahabadi Nahid , Mohammadi Somaye , Alizadeh Robabeh
Published: December 2011

A new mononuclear Pt(II) complex, [Pt(DMP)(DIP)]Cl2.H2O, in which DMP is 4,4-dimethyl-2,2-bipyridine and DIP is 4,7-diphenyl-1,10-phenantroline, has been synthesized and characterized by physicochemical and spectroscopic methods. The binding interaction of this complex with calf thymus DNA (CT-DNA) was investigated using fluorimetry, spectrophotometry, circular dichroism, viscosimetry and cyclic voltametry (CV). UV-VIS spectrum showed 4 nm bathochromic shift of the absorption band at 280 nm along with significant hypochromicity for the absorption band of the complex. The intrnisic binding constant is more in keeping with intercalators and suggests this binding mode. The viscosity measurements showed that the complex-DNA interaction can be hydrophobic and confirm intercalation. Moreover, the complex induced detectable changes in the CD spectrum of CT-DNA. The fluorescence studies revealed that the probable quenching mechanism of fluorescence of the complex by CT-DNA is static quenching. The thermodynamic parameters ( and ) showed that main interaction with hydrogenic forces occurred that is intercalation mode. Also, CV results confirm this mode because, with increasing the CT-DNA concentration, shift to higher potential was observed.
Toward Improving Patient Safety Through Voluntary Peer-to-Peer Assessment
Authors: Hudson Daniel W. , Holzmueller Christine G. , Pronovost Peter J. , Gianci Sebastiana J. , Pate Zack T. , Wahr Joyce , Heitmiller Eugenie S. , Thompson David A. , Martinez Elizabeth A. , Marsteller Jill A. , Gurses Ayse P. , Lubomski Lisa H. , Goeschel Christine A. , Pham Julius Cuong
Published: December 2011

Health care has primarily used retrospective review approaches to identify and mitigate hazards, with little evidence of measurable and sustained improvements in patient safety. Conversely, the nuclear power industry has used a prospective peer-to-peer (P2P) assessment process grounded in open information exchange and cooperative organizational learning to realize substantial and sustainable improvements in safety. In comparing approaches, it is evident that health care’s sluggish progress stems from weaknesses in hazard identification and mitigation and in organizational learning. This article proposes creating and implementing a structured prospective P2P assessment model in health care, similar to that used in the nuclear power industry, to accelerate improvements in patient safety.
Vibration Testing and Analysis of Head Cover in Hydraulic Turbine
Authors: Wang Liying , Gao Yanfeng , Yan Hongyan , Zhao Linming
Published: December 2011

Based on field test of the head cover in a hydraulic turbine, the measured vibration signals are analyzed in the time domain and frequency spectrum, and the relation between the vibration fengfeng value and the load is demonstrated. The field test method is used to analyze the vibration of the head cover to look for the reasons producing high frequency noise, through analyzing the vibration signal of the head cover under different load. The results show that when the unit operates in load 120 MW - 180MW, the vibration of the head cover is larger, causing the high frequency noise in the unit.
Damage Decoupling Analysis of Pump Truck Structure on Multi-Load
Authors: Hua Guangjun , Wu Yunxin , Tang Hongbin , Zhong Zhihong
Published: December 2011

Selecting a typical four-boom pump truck, the characteristics of the boom structure system and load were analyzed. The calculation model of boom structural damage was established and the calculation process was carried out based on MATLAB. In actual conditions, the strain-time signal of the four-boom structure was tested and the impact of multi-load on the boom structural damage was analyzed by decoupling method. Studies show that the strain-time history of a pump truck is a random process. It is mainly composed of two parts. One part is the overall and slow wave caused by boom posture changing. Another part is the rapid fluctuation caused by intermittent pumping. The damage caused by arm posture changing is dominant in the total damage, and the damage caused by intermittent pumping is secondary. The results reveal the composition of pump truck structure's damage. It can provide strong support for the rational formulating of fatigue test program, structure optimum design, methods selecting of structural health monitoring and safe use of pump truck.
Effect Comparative and Experimental Analysis of Diffraction Sound Field Caused by Impedance Sphere and Elastic Spherical Shell on Directivity of Vector Sensor
Authors: Jian-Fei Ji , Guo-Long Liang , Fu-Bin Pang , Guang-Pu Zhang
Published: December 2011

The directivity of acoustic vector sensor (AVS) will be distorted by the sound diffraction of the AVS carrier. A common AVS carrier in accordance with its acoustic characteristics can be approximately classified into three types: absolute soft air cavity, absolute rigid solid metal body and elastic shell filled with air. The focus of this paper is placed on the pressure and vibration velocity component of diffraction acoustic field caused by impedance boundary and elastic spherical boundary. Their mathematical expressions are deduced, and their directivity is also analyzed at different frequencies for different impedances. The results show that: for impedance boundary, its influences on directivity of pressure and vibration velocity is decided by the diffraction background term, and for the elastic shell boundary filled with air, the diffraction acoustic field can be seen as the sum of the diffraction acoustic field of rigid boundary and the radiated sound field of elastic vibration spherical shell boundary. When the frequency of the incident plane wave deviates from the resonance frequency of the elastic vibration shell, the diffraction acoustic field of the rigid boundary plays a major role, but when the frequency of the incident plane wave is close to the resonance frequency, the radiated sound field of the elastic vibration shell will hold the dominance. The experimental data are treated and the errors between the experimental results and the theoretical results are analyzed.
Arctic Warming is Not Greenhouse Warming
Authors: Arrak Arno
Published: December 2011

After two thousand years of slow cooling Arctic, warming suddenly began more than a century ago. It has continued, with a break in the middle, until this day. The rapid start of this warming rules out the greenhouse effect as its cause. Apparently the time scale of the accumulation of CO2 in the air and the Arctic warming does not match. It is likely that the cause of this warming was a relatively sudden rearrangement of the North Atlantic current system at the turn of the century that directed warm currents into the Arctic Ocean. All observations of Arctic warming can be accounted for as consequences of these flows of warm water to the Arctic. This explains why all attempts to model Arctic warming have failed: Models set up for greenhouse warming are the wrong models for non-greenhouse warming. It turns out that satellites which have been measuring global temperature for the last 31 years cannot see any sign of current warming that supposedly started in the late seventies. This absence of warming in the satellite record is in accord with the observations of Ferenc Miskolczi on IR absorption by the atmosphere. What warming satellites do see is only a short spurt that began with the super El Nino of 1998, raised global temperature by a third of a degree in four years, and then stopped. It was of oceanic origin.
The Worst-Case Efficiency of Cost Sharing Methods in Resource Allocation Games
Authors: Harks Tobias , Miller Konstantin
Published: December 2011

Resource allocation problems play a key role in many applications, including traffic networks, telecommunication networks, and economics. In most applications, the allocation of resources is determined by a finite number of independent players, each optimizing an individual objective function. An important question in all these applications is the degree of suboptimality caused by selfish resource allocation. We consider the worst-case efficiency of cost sharing methods in resource allocation games in terms of the ratio of the minimum guaranteed surplus of a Nash equilibrium and the maximal surplus. Our main technical result is an upper bound on the efficiency loss that depends on the class of allowable cost functions and the class of allowable cost sharing methods. We demonstrate the power of this bound by evaluating the worst-case efficiency loss for three well-known cost sharing methods: incremental cost sharing, marginal cost pricing, and average cost sharing.
An Opportunity-Based View of Rapid Internationalization
Authors: Chandra Yanto , Styles Chris , Wilkinson Ian F.
Published: December 2011

This article aims to better understand patterns of rapid internationalization by using the emerging international entrepreneurship paradigm. This involves (1) taking an opportunity-based view (OBV) rather than just the firm as a focal point of analysis, (2) focusing on dynamic entrepreneurial processes, and (3) stressing the importance of history. The authors gathered empirical evidence from 15 case studies of small and medium-sized enterprises in Australia. They find support for the central proposition that behind the gradual or rapid internationalization process lies a path-dependent process of opportunity development and cross-border venturing activities that is shaped by the domestic and international networks in which the key actors and organizations have operated in the past and in which they are currently operating. The evidence leads the authors to question the notion that rapid internationalization is indeed rapid. Importantly, it reveals that rapid internationalization seems to be a truly rapid process only when not taking an OBV. In doing so, the authors demonstrate that the OBV is a fruitful avenue of enquiry to advance knowledge in this area and underscore the importance of the entrepreneurial process and firm history.
Essential Role for Phosphatidylinositol 4,5-Bisphosphate in the Expression, Regulation, and Gating of the Slow Afterhyperpolarization Current in the Cerebral Cortex
Authors: Villalobos Claudio , Foehring Robert C. , Lee Jonathan C. , Andrade Rodrigo
Published: December 2011

Many neurons of the CNS and peripheral nervous system express a slow afterhyperpolarization that is mediated by a slow calcium-activated potassium current. Previous work has shown that this aftercurrent regulates repetitive firing and is an important target for neuromodulators signaling through receptors coupled to G-proteins of the Gαq-11and Gαssubtypes. Yet, despite considerable effort, a molecular-level understanding of the potassium current underlying the slow afterhyperpolarization and its modulation has proven elusive. Here, we use a combination of pharmacological and molecular biological approaches in cortical brain slices to show that the functional expression of the slow calcium-activated afterhyperpolarizing current in pyramidal cells is critically dependent on membrane phosphatidylinositol 4,5-bisphosphate [PtdIns(4,5)P2] and that this dependence accounts for its inhibition by 5-HT2Areceptors. Furthermore, we show that PtdIns(4,5)P2regulates the calcium sensitivity ofIsAHPin a manner that suggests it acts downstream from the rise in intracellular calcium. These results clarify key functional aspects of the slow afterhyperpolarization current and its modulation by 5-HT2Areceptors and point to a key role for PtdIns(4,5)P2in the gating of this current.
A Diffuse Interface Model for Void Formation under Non-Equilibrium Irradiation
Authors: Rokkam Srujan , El-Azab Anter
Published: December 2011

Void formation in irradiated materials is an intriguing and technologically important physical process associated with radiation damage. In this communication, we present a diffuse interface model for simulating void formation in materials under irradiation. Voids are treated as aggregates of vacancies left from the cascade damage. The emergence of the void ensembles in the irradiated material is modeled by an Allen-Cahn equation coupled with two Cahn-Hilliard equations governing the space and time evolution of vacancies and interstitials. The governing system of equations includes stochastic generation of point defects representing the cascade process, reaction of vacancies and interstitials, interaction of point defects with extended defects (viz., void surface and grain boundaries) and thermal fluctuations in defects. Numerical simulations demonstrating the model capabilities with respect to nucleation and growth of voids and swelling of the irradiated material are presented.
Opções reais na análise de contratos de leasing
Authors: Martinez Antonio Lopo
Published: December 2011

Este artigo procura incorporar a precificação de opções à análise tradicional do contrato de leasing. Após uma breve revisão dos conceitos básicos sobre opções, questionam-se os critérios tradicionais de análise de investimentos, propondo a utilização de opções reais como um instrumento para aprimorar a avaliação de contratos de leasing. O contrato de leasing operacional é avaliado incorporado a opções e observam-se diversos direitos oferecidos nos contratos de leasing que podem assumir o papel de opções, enriquecendo a análise do VPL.
Case History: Lessons Learned From Retrieval of Coiled Tubing Stuck by Massive Hydrate Plug When Well Testing in an Ultradeepwater Gas Well in Mexico
Authors: Arrieta Victor Vallejo , Torralba Aciel Olivares , Hernandez Pablo Crespo , García Eduardo Rafael , Maia Claudio Tigre , Guajardo Michael
Published: December 2011

A well-testing operation was performed to confirm productivity potential in an ultradeepwater area where a 5,660-ft exploratory well had been drilled. This was a gas well drilled from a semisubmersible drilling rig. Because well testing from semisubmersible rigs is a critical and sensitive operation, all planning had been carefully reviewed by the operator to ensure a safe, environmentally friendly operation.

The formation of hydrate plugs during ultradeepwater well testing is a critical concern because water can be trapped and form a solid crystalline structure around gas when there are low temperatures near the mudline. This hydrate formation is a common occurrence in deepwater drilling operations, particularly while using water-based mud. Thermodynamic inhibition may not be effective in these cases because several limitations in achieving the required injection rate exist.

Oilwell testing operations in deep and ultradeep water have become common practice around the world, and vast experience with these types of operations has been acquired; experience with gas wells, however, has not been as comprehensive, and only a few gas wells have been tested under the conditions presented in this type of scenario. Because of the low number of gas wells tested in these deepwater conditions, best-practice information is limited.

The intention of this paper is to present a case history and the lessons learned during a well-testing operation in which water production in the gas well was greater than anticipated during the cleanup period. A massive hydrate plug was formed while coiled tubing was being pulled out of hole, and the coiled tubing became stuck. The steps taken to free the coiled tubing will be discussed, and the discussion will include the following: Conditions that must be present to form hydratesHow the problem in this case was resolvedHow to help prevent hydrate formationBest practices for well testing in deepwater gas wells to maintain safety and economic viability

This case history discusses a gas well being drilled with a semisubmersible drilling rig in ultradeep water, offshore Mexico.
Modeling of Hydraulic-Fracture-Network Propagation in a Naturally Fractured Formation
Authors: Weng X. , Kresse O. , Cohen C. , Wu R. , Gu H.
Published: December 2011

Hydraulic fracturing in shale-gas reservoirs has often resulted in complex-fracture-network growth, as evidenced by microseismic monitoring. The nature and degree of fracture complexity must be understood clearly to optimize stimulation design and completion strategy. Unfortunately, the existing single-planar-fracture models used in the industry today are not able to simulate complex fracture networks.

A new hydraulic-fracture model is developed to simulate complex-fracture-network propagation in a formation with pre-existing natural fractures. The model solves a system of equations governing fracture deformation, height growth, fluid flow, and proppant transport in a complex fracture network with multiple propagating fracture tips. The interaction between a hydraulic fracture and pre-existing natural fractures is taken into account by using an analytical crossing model and is validated against experimental data. The model is able to predict whether a hydraulic-fracture front crosses or is arrested by a natural fracture it encounters, which leads to complexity. It also considers the mechanical interaction among the adjacent fractures (i.e., the "stress shadow" effect). An efficient numerical scheme is used in the model so it can simulate the complex problem in a relatively short computation time to allow for day-to-day engineering design use.

Simulation results from the new complex-fracture model show that stress anisotropy, natural fractures, and interfacial friction play critical roles in creating fracture-network complexity. Decreasing stress anisotropy or interfacial friction can change the induced-fracture geometry from a biwing fracture to a complex fracture network for the same initial natural fractures. The results presented illustrate the importance of rock fabrics and stresses on fracture complexity in unconventional reservoirs. These results have major implications for matching microseismic observations and improving fracture stimulation design.
A Novel Forecasting Tool for Water Alternative Gas (WAG) Floods
Authors: Mollaei Alireza , Delshad Mojdeh
Published: December 2011

Water alternating gas (WAG) processes have been successfully performed as an oenhanced oil recovery (EOR) method. The main purpose is to increase the sweep efficiency of miscible/immiscible gas flooding by reducing the mobility ratio between injected gas and the formation oil which is the major problem in solvent EOR floods with very poor sweep and early gas breakthrough. Forecasting the WAG performance using fast and robust analytical techniques are of great importance to study and better design the EOR projects as an alternative to very costly and time consuming numerical simulation. In this study we present a novel approach to predict the performance of WAG processes based on a general isothermal EOR forecasting model.

We have developed a general isothermal EOR forecasting tool using fundamental principles of material balance, segregated flow and fractional flux. The effects of mobility ratio, miscibility conditions, heterogeneity and WAG ratio are all incorporated using Koval fractional flux model with its general applicability to even extremely heterogeneous formations. The validity of our WAG forecasting tool was confirmed by matching numerous fields and pilots WAG projects and also numerical simulation results.

For forecasting purposes, we have developed proxy models for both Koval factor (called effective mobility ratio) and final average oil saturation as a function of reservoir and process variables such as reservoir pressure, heterogeneity, and WAG ratio. Numerous WAG simulation scenarios were designed and history matched by the forecasting model. The strength of the correlations between the forecasting model parameters (Koval factor and final average oil saturation) and reservoir/process variables confirms the ability of the model for forecasting in addition to history matching.

The forecasting tool provides time evolutions of key flood performances such as average oil saturation, cumulative oil recovery, oil cut, oil rate, recovery efficiency and volumetric sweep for miscible/immiscible WAG EOR processes. The volumetric sweep efficiency predictions enable us to study the sweep efficiency of the miscible flood that has a major impact on the success of gas flooding projects. In addition it is able to predict the oil bank creation, existence and durability of the miscible slug that greatly affects the WAG results.
Efficiently Developing Fayetteville Shale Gas Reserves: Percussion Drilling Solves Application Challenges/Reduces Drilling Costs
Authors: Ford Robert , Stone Andy , Spedale Angelo , Slaughter Robert , Swadi Shantanu , Dewey Charles
Published: December 2011

Activity in the Fayetteville Shale Gas play on the northern Arkansas side of the Arkoma Basin is gaining momentum and is now rated as the second largest shale gas play in the USA. The Fayetteville prospect is attractive because the thickest part (up to 200ft) of the Mississippian reservoir is encountered at relatively shallow depths (less than 7,000ft). It is also appealing because of its large areal extent estimated at approximately 9,000 square miles. Recently, the operator completed several high-flowing gas producers in White County that highlight the prolific nature of the shale deposit.

The multiple wells required to efficiently develop the gas reserves are usually drilled from one pad. To reduce costs and hel p maintain hole verticality, the operator is drilling the surface and vertical intermediate hole sections with percussion air tools. The advantages of drilling with air as the circulating medium rather than mud are significant. Percussion drilling delivers faster penetration rates (ROP) compared to rollercone and reduces mud costs and incidence of lost circulation

Challenges in the intermediate section include potential hole deviation from vertical and lithology/formation issues. The overburden is composed of highly interbedded shale and hard and abrasive sandstone which can significantly reduce bit life. The sandstone section is responsible for dulling the hammer bit’s cutting structure, reducing its ability to accumulate additional footage while slowing ROP. Historically, the hole section has required up to four bits to reach section TD.

To extend hammer bit life and increase total footage capabilities, an innovative overlapping/adjacent gauge row layout was designed and manufactured. The new hammer bit was run with outstanding results. An engineering analysis was performed comparing the average footage drilled with the new-style bit on 73 runs to 196 runs with conventional hammer bits. Utilizing the new bit technology enabled the operator to drill approximately 58% more footage at high ROP. The increased durability has reduced the number of bits/trips required to complete the interval. The authors will give an overview of the area, outli ne application challenges and document the operator’s time and cost savings.
Eagle Ford Shale: A Multi-Stage Hydraulic Fracturing, Completion Trends and Production Outcome Study Using Practical Data Mining Techniques
Authors: Centurion Sergio
Published: December 2011

The Eagle Ford Shale is a hydrocarbon-producing formation, located in the state of Texas, and it is a discovery type called unconventional shale oil and gas. Eagle Ford Shale is considered a recent discovery because the drilling and completion activities began significantly only around 2009. The main difference between this and other formations of the same type is its ability to produce gas and liquid hydrocarbon. For many reasons, including its high mineralogical heterogeneity, uncertainty about its development is present, and the associated risk of efficient well construction and completion is considered high.

This paper summarizes the information for about approximately 1,000 hydraulic fracturing stages performed in the Eagle Ford shale formation and documents a data-mining study of well, multistage hydraulic fracture treatments, production parameters and completion techniques. A Geographical Information System (GIS) pattern-recognition technique was used to map and plot well data. This work took advantage of a large and rich well and production data set available from the Eagle Ford Shale, which was associated with each well completed in this area.

As the successful development of this reservoir has relied in the combination of horizontal drilling, multistage completions and innovative hydraulic fracturing, the results and conclusions found here can be applied as a part of an overall optimization on each stage of the completion process in this area.

The conclusions of this paper lead us to actual and hidden trends in the multistage hydraulic fracturing techniques applied here as well as the completion steps. They also identify parameters that can impact and improve understanding of these processes.
Case History: Challenges Using Ultraviolet Light to Control Bacteria in Marcellus Completions
Authors: Rodvelt G. , Yeager V. , Hyatt M.
Published: December 2011

Covering nearly 60 million acres in New York, Pennsylvania, West Virginia, Ohio, and Kentucky, the Marcellus formation is a proven gas resource for years to come. The keys to unlocking the hydrocarbons trapped in this deep shale are horizontal drilling and high-volume water fracturing. Large amounts of water are needed to perform the completions and must be treated to control bacterial growth. Previously, the only method available was the use of chemical aids, which could represent a health hazard during operations in storage, addition, and recovery of returned fluids. The use of a new, environmentally acceptable process that has shown the ability to kill 99.9% of the bacteria in fracturing water is presented. Disinfection is accomplished on-the-fly while pumping downhole at normal job rates as required by design. Conditions for optimum kill are detailed, along with case histories from jobs that used the process. In addition, a solution is detailed for locations with substandard makeup water to accomplish high kill rates when pumping on-the-fly. The units used were truck-mounted to help ensure access to any locations that fracturing equipment could access.
Field Demonstration of an Integrated Water Treatment Technology Solution in Marcellus Shale
Authors: Bruff Matthew , Jikich Sinisha A.
Published: December 2011

The U.S. Department of Energy’s National Energy Technology Laboratory (NETL) awarded a cooperative agreement to Altela, Inc., and its partners Argonne National Laboratory, BLX, Inc. and CWM Environmental, Inc. with the goal to provide an integrated approach to address the increasing water resource conflict between natural gas production and the interests of water stakeholders located within shale gas basins.

The objective was to demonstrate that the AltelaRain® technology could be successfully deployed in the Marcellus Shale Basin to treat frac flow-back water. Specific goals of the project included field-proof that: 1) the regulatory environment would support implementation of the water treatment technology solution; 2) the technology was capable of treating highly challenged Marcellus frac water to water quality standards required for discharge and/or applicable beneficial re-use; and 3) the technology could economically treat the frac water at a cost equal to or lower than current disposal methods.
Effects of Increased Reporting Frequency on Nonprofessional Investors' Earnings Predictions
Authors: Pitre Terence J.
Published: December 2011

More frequent financial reporting has been a topic of debate for many years. However, little evidence exists about the possible effects of more frequent reporting on investors' decision making. Using a between-subjects experiment, this study analyzes how altering the timing or frequency of earnings reports—weekly, as opposed to quarterly, reports—affects the accuracy and dispersion of earnings predictions by nonprofessional investors. This is important, since regulators have identified nonprofessionals as a significant audience for financial reports. I hypothesize and find that more frequent reporting results in less accurate predictions and greater variance, particularly when a strong seasonal pattern exists. Finally, investors in the more-frequent reporting condition self-reported that they were more influenced by older historical data—suggesting primacy effects—while those in the less-frequent reporting condition self-reported that they were more influenced by the newer historical data, suggesting recency effects.

Data Availability: Data are available from the author on request.
Firm-Level Formalization and Auditor Performance on Complex Tasks
Authors: Stuart Iris C. , Prawitt Douglas F.
Published: December 2011

Formalization has been studied in a variety of contexts and continues to be a relevant and important construct. This study compares the performance of auditors from two public accounting firms with different degrees of formalization in their audit decision processes on four different tasks characterized by low or high levels of complexity. Results indicate that performance depends on the interaction between task complexity and degree of firm formalization. For the two less-complex tasks, auditors from both firms demonstrate comparable performance. In contrast, for the two relatively complex tasks, auditors from the less formalized firm outperform auditors from the more formalized firm. We argue that the use of less formalized processes affords increased opportunities for auditors to learn underlying concepts and to exercise judgment. These results contribute to the existing body of research, indicating that the decision to employ different levels of formalization can significantly impact the development of a firm's human resources.
An Examination of the Effect of Positive and Negative Performance on the Relative Weighting of Strategically and Non-Strategically Linked Balanced Scorecard Measures
Authors: Kaplan Steven E. , Petersen Michael J. , Samuels Janet A.
Published: December 2011

Kaplan and Norton (1992 1996)) espouse that performance measures in a balanced scorecard (BSC) should be linked to strategy. However, the BSCs of many firms include both strategically linked and non-strategically linked measures. Banker et al. (2004) provide initial evidence on evaluators' weightings of strategically linked (SL) and non-strategically linked (NSL) measures when evaluating performance in settings in which managers always performed better than the target level on every performance measure. They found that when evaluators have a sufficient understanding of the firm's strategy, they weight SL measures more than NSL measures when evaluating performance. The purpose of the current study is to examine performance evaluations when, relative to the target level of performance, managers exhibit favorable performance on some measures and unfavorable performance on other measures. We contend that evaluators will exhibit a negativity bias such that negative performance information is weighted more heavily than positive performance information for both SL and NSL measures. Consequently, we predict that the findings from Banker et al. (2004) will not hold in settings involving unfavorable performance. Specifically, when performance on NSL measures is unfavorable for one manager, we find that NSL measures are weighted more than SL measures. Implications of this finding for theory and practice are discussed.

Data Availability: Data are available upon request.
An Integrated Approach to Beginning Financial Accounting and Finance Courses
Authors: McWilliams Victoria B. , Peters Michael F.
Published: December 2011

In response to external pressures for a business curriculum that recognizes how business decisions are made, the Villanova School of Business has a six-credit-hour, team-taught course that integrates the introductory financial accounting course with principles of finance. The class provides students with a better understanding of how the two disciplines relate, and students leave the course with a richer, more robust awareness of both topic areas and how they come together. One theme throughout the course is the use of financial statements and other financial information in valuation of financial instruments such as stocks and bonds. This course better prepares for most business environments, which increasingly requires professionals to complete tasks assuming skills from both disciplines. This manuscript describes the course, its benefits and drawbacks, the content, as well as examples of materials created for the course to facilitate student learning.
Tax Holidays and Firms' Subsidiary Location Decisions
Authors: Single Louise E.
Published: December 2011

This research addresses the importance of tax holidays in the subsidiary location decisions of U.S.-based multinationals. The study uses the Analytic Hierarchy Process (AHP) as a basis for the development and analysis of the importance of location and firm-specific factors in multinationals' plant location decisions. Sixty-six experienced tax executives of major U.S.-based multinationals were asked to review a case study involving a subsidiary plant location scenario and to evaluate the relative importance of all of the relevant location-specific factors using the AHP method of pairwise comparisons. The results indicate that tax holidays are rated among the lower half of a set of 29 factors that firms consider. However, when tax holidays are relevant they act as an incentive to investment rather than discouraging it. The availability of tax-sparing credits and the firm's foreign tax credit status have little impact in making tax holidays more influential relative to other decision factors.
Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?
Authors: Frank Mary Margaret , Rego Sonja Olhoft
Published: December 2011

This paper provides additional evidence on earnings management via the deferred tax asset valuation allowance account (VAA). Earlier publications that do not find evidence of earnings management via the VAA examine contractual incentives using broad samples. A more recent publication finds evidence consistent with earnings management via the VAA but examines capital-market-based incentives using a homogeneous sample. To bridge the gap between these studies, we exploit a heterogeneous sample over an extended time period but examine capital-market-based incentives to manage earnings. The results provide substantial evidence that firms use the VAA to smooth earnings toward the mean analyst forecast. However, the results do not provide evidence that firms use the VAA to smooth earnings toward positive or prior year's reported earnings targets or engage in “big bath” behavior for any of the earnings targets.
Influence of Glazed Zirconia on Dual-Cure Luting Agent Bond Strength
Authors: Valentino TA , Borges GA , Borges LH , Platt JA , Correr-Sobrinho L
Published: December 2011

Clinical Relevance

Treatment of yttrium-stabilized tetragonal zirconia ceramic surfaces with a low-fusing porcelain layer as a glaze significantly increased the bond strength of dual-cure resin cement to the ceramic surface.
The Ethical Context of Justifying Anti-Doping Attitudes: Critical Reflections
Authors: Kosiewicz Jerzy
Published: December 2011

The Ethical Context of Justifying Anti-Doping Attitudes: Critical Reflections

The reflections presented in the paper are not normative (in general, it can be
said, that they do not create moral values and demands). The presented
reflections particularly stress the sense, essence, meaning, and identity of
sport in the context of moral demands. A disquisition pointing out that sports
and sport-related doping can be situated beyond the moral good and evil
must be considered precisely as metaethical, and leads in a consciously
controversial way to fully defining the identity of sport in general, as well as
the identity of particular sports disciplines.

These reflections also refer to the issue concerning the identity of sports
philosophy, i.e. general deliberations and specific issues concerning, for
example, the factual and cognitive status of normative ethics in sport.

It is impossible to overestimate the role and meaning of metaethical
reflection in the context of substantiating moral demands in sports as well as
in the context of practical results of expectations. This metaethical reflection
not only extends self-knowledge, but also contributes to the metaphilosophy
of sports. The degree of the development of self-knowledge – both the
metaethics of sports and the metaphilosophy of sports – is also a very
important declaration, and a sign of general maturity of the philosophy of
sports (Kosiewicz 2008/2009, pp. 5-38).
Proteomic Insight Into the Molecular Principles of Grapevine Habituation
Authors: Čarná Mária , Repka Vladimír , Šturdí Ernest
Published: December 2011

Proteomic Insight Into the Molecular Principles of Grapevine Habituation

Two-dimensional gel electrophoresis coupled to protein microarray analysis was used to examine, for the first time, the molecular mechanisms of grapevine (Vitis vinifera L., cv. Limberger) habituation. The examination of 2-D maps derived from control and habituated cell culture revealed the presence of 55 protein spots displaying a differential expression pattern. These facts have provide a molecular evidence suggesting that the habituated cells can be used as a model for study of cell differentiation and plant defense mechanisms. Cell death, extra-cellular alkalinization and expression of genes responsible for the formation of the defense-related proteins were analyzed in suspension cultures with hormonal autonomy (habituation). Results obtained using habituated grapevine cells compared with non-habituated cells were different and strongly depended on the concentration of elicitor applied.
Les mobilités à géométrie variable des habitants de Bogota
Authors: Dureau Françoise
Published: December 2011

Mieux appréhender les pratiques de mobilité des citadins, à différentes échelles spatio-temporelles (du quotidien au biographique) et sociales (de l'individu à la famille et au réseau de relations) s'impose pour progresser dans l'analyse des dynamiques urbaines. Telle est la démarche adoptée dans cet article, sur la base de résultats d'enquêtes démographiques réalisées en 1993 à Bogota. Après une présentation de l'information recueillie et de certains problèmes conceptuels que pose son analyse, cet article montre l'apport de cette approche de la mobilité pour la compréhension des pratiques spatiales complexes des individus et des familles. Recourant aux notions d'espace résidentiel et de système résidentiel, l'auteur considère l'articulation entre les différentes échelles de la mobilité, ainsi que les arbitrages opérés entre elles, au niveau des individus, des ménages et des familles. La reconnaissance du caractère multilocal des pratiques spatiales offre l'opportunité de revisiter avec une perspective nouvelle des champs de recherche urbaine étudiés jusque là à travers le seul logement.
Isolation of compound microsatellite markers in Begonia fenicis (Begoniaceae) endemic to East and Southeast Asian islands
Authors: Nakamura Koh , Huang Chiun‐Jr , Rubite Rosario Rivera , Leong Wai‐Chao , Kono Yoshiko , Yang Hsun‐An , Peng Ching‐I
Published: December 2011

• Premise of the study: We developed compound microsatellite markers for Begonia fenicis, a species endemic to eastern and southeastern Asian islands, to investigate geographical genetic structure.

• Methods and Results: Using the compound microsatellite marker technique, 21 markers were developed and six polymorphic markers were characterized for samples from four islands in Taiwan and southern Japan. The number of alleles per locus ranged from two to six (mean = 4.33). Observed and expected heterozygosities were 0.125–0.725 (0.383) and 0.498–0.719 (0.641), and polymorphic information content was 0.371–0.664 (0.567). The interspecific transferability of the 21 markers was evaluated for eight species of the section Diploclinium from the Philippines; 15 markers were successfully amplified in one to eight species.

• Conclusions: These results indicate the utility of the six microsatellite markers in B. fenicis to investigate geographical genetic structure. The transferable markers are potentially useful for other species of the section.
Open Cloud Technologies
Authors: Martinez-Ortiz Andres-Leonardo
Published: December 2011

The open source perspective offers an interesting insight about cloud computing technologies: in one hand, cloud systems belong to the category of the Ultra-Large-Scale (ULS) systems, i.e. very complex systems where conventional approach for the technological development does not work. For such as systems, Free Libre Open Source Software (FLOSS) licensing attracts innovation from the developers’ communities, reduces the risks of technology adoption and fosters the interoperability between systems and the creation of open standards. In the other hand, the current systems are far from achieving interoperability; even the FLOSS´s principles remain pending for many components in the architecture of the main cloud solutions, and for these reasons many FLOSS evangelists do not recommend using them. As a balance between the obvious drawbacks and benefits, recently a new strategy has appeared: Free/Open Services. However, it seems difficult to find short term solutions. This chapter illustrates both ideas, highlighting the pros and cons of these technologies, including a reference of main “open cloud” groups and open source technologies for the cloud. The rest of the book will include additional and deeper descriptions of some of the most interesting open cloud technologies.
Securing the External Interfaces of a Federated Infrastructure Cloud
Authors: Massonet Philippe , Michot Arnaud , Naqvi Syed , Villari Massimo , Latanicki Joseph
Published: December 2011

This chapter describes an open source solution for securing the Claudia service manager and the OpenNebula virtual execution environment manager when combined in a federated RESERVOIR architecture. The security services provide confidentiality, authentication, and integrity by securing the external API. The chapter describes how to integrate the security solution in an open source cloud computing system, how to install it, and provides an illustrative case study showing its potential for the community. The aim of the chapter is to help those who want to build their own secure infrastructure clouds. The open source security code provides mutual authentication between clients and the Claudia service manager, and secures the SMI interface with role based access control. The same security services can also secure the VMI with role based access control and X509 certificates. Finally the federation can be secured by combining an LDAP server to manage the federation and XACML security policies, and using policy matching to guarantee the respect of security policies within the federation.
An Evaluation of Lifestyle Risk Factors and Absenteeism after Two Years in a Worksite Health Promotion Program
Authors: Wood E. Andrew , Olmstead Gary W. , Craig James L.
Published: December 2011

The purpose of this article is to compare health risk factors and rates of absenteeism of employees at General Mills, Inc. after participating for two years in a voluntary, self-directed health promotion program, called the “TriHealthalon.” Twelve hundred field sales employees were initially targeted to participate in this program, which focused on improving participants' physical, mental, and social well-being. Participants were asked to fill out a computerized lifestyle appraisal form before they started the program in 1985, and again in 1986. The rates of absenteeism were monitored for each individual in the participant and nonparticipant groups for the years 1984 (before the program started), 1985, and 1986. T-tests were performed to compare the rate of absenteeism between the two groups.

Observations show that after two years in the TriHealthalon program, there was an increase in healthy lifestyle behaviors in the participant group, with a five percent decrease in the number of smokers, a 37 percent increase in the number of people who use their seat belts, and a 23 percent increase in the number of people who exercise three times a week. There was no significant difference in absenteeism between the groups in 1984, before the program began. Absenteeism was significantly (p < .05) less in the participant group during 1985 and 1986 after the initiation of the program.
Choosing an Evaluation Strategy
Authors: Wagner Edward H. , Guild Priscilla A.
Published: December 2011

Primer on Evaluation Methods, appearing here for the first time, will share this space with Research Agenda; each will appear three times per year in alternate issues of the Journal. The purpose of Primer on Evaluation Methods is to address selected evaluation topics from a practical, management-oriented perspective. Future Primer columns will focus on issues such as qualitative evaluation methods, reliability and validity, and reporting evaluation results. This series was originally published in a slightly revised version in a newsletter prepared by the Health Services Research Center of the University of North Carolina at Chapel Hill for the W.K. Kellogg Foundation of Battle Creek. Please forward any comments on this new section to: American Journal of Health Promotion, 746 Purdy Street, Birmingham, Michigan 48009.

Most people making their first attempt at program evaluation will ask the same general kinds of questions at the outset of their endeavor: Why evaluate? How much will it cost? Can I do it myself, or will consultants be required? How scientifically rigorous must it be? Should I have a control group? How big should the sample be? etc. All of these questions can be answered, but only after a set of important assumptions about the program being evaluated has been carefully specified. In most cases, all of these questions can be answered quite adequately by the person(s) asking them. Very little technical expertise is required. In this article we present an approach to the formulation of a general evaluation strategy, including a method for answering some of the questions that need to be answered first.
Physical Fitness for Retirees
Authors: Deobil Susan J.
Published: December 2011

Demographic projections predict a substantial growth in adults age 65 or older relative to the rest of the population. Currently, the cost to employers to provide health benefits for retirees has skyrocketed. To address this issue, a change in the concept of health promotion is advocated to include the maintenance and rehabilitation of functional capacity for retired employees. The physiological and psychological benefits of group exercise are presented. The development of a group exercise program to meet the specific needs of older adults is discussed. Future trends in corporate health promotion are suggested, and issues relevant to the development of exercise programs for older adults are addressed.
Self-Help versus Group Approaches to Smoking Cessation in the Workplace: Eighteen-Month Follow-up and Cost Analysis
Authors: Bertera Robert L. , Oehl Laura K. , Telepchak Janet M.
Published: December 2011

This study evaluated the relative efficacy and cost-effectiveness of a stop smoking clinic and self-help kit, and characteristics of those who benefited most from each approach.

Employees attended an orientation of quit smoking programs that included a brief description of the American Lung Association's “Freedom From Smoking” clinic and “Freedom From Smoking in 20 Days” self-help kit. Seventy registrants provided both baseline and 18-month follow-up information by questionnaire.

The two methods attracted smokers with somewhat different socio-demographic characteristics. The combined quit rate for the two groups was 17 percent at 18 months. Cost per participant was twice as high for the clinic method ($32 vs. $16), but cost per successful quitter was similar in both groups (about $150). In light of these results, employees should continue to be offered a choice of self-help and clinic approaches to smoking cessation in order to reach the largest potential number of participants.