bluuebunny/crossref_metadata_2025 huggingface dataset:
The Cost of Scale Inefficiency In The Canadian Brewing Industry: A Multi-Product Cost Function Approach
Authors: Tsiritakis Manolis D. , Campbell Charles A. , Merikas Andreas G.
Published: February 2016

The study examines economies of scale for the Canadian beer industry using multi-product cost functions using micro data. The results reflect the effects of product mix, industry regulation, and interprovincial trade prohibitions. With the present mix of products 10 plants could supply the needed quantity of beer at less expense than the current configuration of 25 plants. The cost of regulation is estimated to be approximately 6.5% above the optimal plant cost.
Work/Family Conflict: A Study Of Women In Management
Authors: Stoner Charles R. , Hartman Richard I. , Arora Raj
Published: February 2016

This study examined the work/family role conflict experienced by female managers and the variables affecting this conflict. The sample, drawn from members of the Women in Management national organization, yielded 633 respondents. Results from regression analysis indicated that managerial women with high levels of family role salience and long work hours experienced the highest levels of work-family conflict. However, women managers with high levels of job satisfaction and family satisfaction experienced the lowest levels of work/family conflict.
The Usefulness Of Audit Committee Reports: Assessments And Perceptions
Authors: Urbancic Frank R.
Published: February 2016

The Treadway Commission has strongly recommended that publicly regulated corporations be required to publish a report by the chairman of the audit committee. In contrast, the SEC does not believe such a report would provide any additional useful information. This study considers the extent to which publication of an audit committee report impacts certain assessments and perceptions related to the financial reporting processing. Overall, the results tend to confirm the SECs belief that inclusion of an audit committee report in the annual report is not likely to provide significant useful information.
The Role Of Financial Advisors In The Negotiated Sale Of Tax-Exempt Securities
Authors: Forbes Ronald W. , Leonard Paul A. , Johnson Craig L.
Published: February 2016

This paper analyzes the role of independent financial advisors in the negotiated sale of tax-exempt securities. The empirical results indicate that the costs of contracting with financial advisors are not significantly offset by corresponding benefits in the form of lower borrowing costs. There is no evidence that advisor certification reduces reoffer yields; advisor monitoring activities are shown to reduce modestly the costs of underwriting.
The Effect Of The Tax Reform Act Of 1986 On Economic Efficiency
Authors: Hagan Joseph M. , Larkins Ernest R.
Published: February 2016

The Federal Income tax law was dramatically changed by the Tax Reform Act of 1986. The purpose of this study is to determine if the TRA reduced the variability of corporate effective tax rates and in turn improved economic efficiency. To determine if variability has been reduced, corporate effective tax rates were measured for 1986 and 1987. The variance of the effective tax rates was computed and tested to determine if the variability was reduced.
A Comparison Of Capital Formation In Industrialized Countries
Authors: Haddad Mahmoud M. , Benkato Omar M. , Burks Eddy J.
Published: February 2016

Capital formation in other industrialized nations requires our attention particularly because of the volatile changes in Europe and the Soviet Union. Using the multiple regression technique on data drawn from International Financial Statistics from 1976 through 1990, this study compares the impact of economic variables namely GNP, money supply, short- and long-term interest rates on capital formation in eight industrialized countries. The Changes in GNP, followed by long term interest rate and money supply, have a greater impact on capital formation than cost of funds as represented by short-term interest rates.
Drug Testing In The Workplace: An Update
Authors: Wall Patricia S.
Published: February 2016

Drug testing is one of the most rapidly changing areas of employment law today. Although private employers are not bound by the same constitutional restrictions as public employers, they may still be sued on such grounds as invasion of privacy, defamation, and intentional infliction of emotional distress. Moreover, private employers holding federal contracts now must comply with both the Drug-Free Workplace Act of 1988 and the Drug-Free Work Force Act of 1988. This paper discusses some of the leading case and statutory law in the drug-testing area.
A Market Value Reporting System For Depository Institutions
Authors: Agudelo Jaime
Published: February 2016

The demise of the S&L industry should not have come as a surprise given the obstacles placed on a free market by the regulatory system. The lack of an economic accounting information system providing information of an institutions real value has been identified as instrumental in not allowing regulators timely detection of this situation. This article discusses an economic reporting system based on market values to replace the present historical cost system.
Pacioli 2000: A Systems Review
Authors: Clute Ronald C. , Garman George B.
Published: February 2016

Pacioli 2000 is a recent entry into the Accounting Information System market. Designed with the small business in mind, Pacioli 2000 is flexible, complete, and fairly easy to use. Pacioli 2000 costs less than $50.00, yet it has features often only found in Accounting Information Systems costing as much as $1,000.
An Agency Theoretic Approach To Executive Compensation: Tests Of Dichotomous Contract Theory
Authors: Moody Sharon M.
Published: February 2016

This study analyses properties and implications of managerial contractual arrangements within the framework of Harris and Ravivs theory of dichotomous contracts. This study tests the efficacy of using component reporting of executive compensation contracts as an imperfect estimator or executive performance. Evidence suggests magnitude of profitability is a contributing factor, percentage change in profitability varies between groups, and disclosure of the separate components of compensation provides no useful information based on the risk-adjusted abnormal returns.
Examining The Stimulus Characteristics of Effective Marketing Communications
Authors: Shank Matthew D. , LaGarce Raymond , Werner Thomas C.
Published: February 2016

This study, utilizing an experimental design, assessed the effects of color, size, and shape on printed marketing communication materials. Attitudinal, cognitive, and physiological measures were utilized in examining the effects of the three factors. Color was found to be the most important factor in influencing attention, attraction, and retention. Some support was also found for the use of larger print materials. Finally, several marketing implications of the study are considered.
Top Executive Appointments: Firm Size And Managerial Holdings
Authors: Sant Rajiv
Published: February 2016

This paper analyzes top executive appointments according to internal promotions and external hirings. It is found that the market response is significantly positive for external hirings and is insignificant for internal hirings. A logistic regression shows that smaller firms are more likely to hire from outside and as firm size increases, the frequency of outside hiring decreases. Higher managerial shareholdings increase the probability of external hirings.
Internal Auditor Involvement In Internal Control System Design? Is Objectivity Impaired?
Authors: Church Bryan K. , Schneider Arnold
Published: February 2016

Research in behavioral decision making suggests that internal auditors who are involved in the design of a particular internal control system may be reluctant to find fault with the system, and in turn, their objectivity may be impaired. The purpose of our study was to test this assertion. We found, contrary to the assertion, that internal auditors who participated in the design of a particular system were able to maintain their objectivity.
Consumer Response To Company Communications During A Product Harm Crisis
Authors: Siomkos George J. , Malliaris Peter G.
Published: February 2016

Industrial crises deserve serious research attention because of their increasing rate of occurrence and their negative consequences on organizations and society. A particular type of crisis of great concern to marketers and advertisers is product harm crisis which can occur from several causes such as manufacturers negligence, product misuse or sabotage. All product harm crises involve financial costs for the troubled company. However, differences exist in the way firms respond to such crises. This paper analyzes the role or organizational communications in helping a firm successfully handle a product harm crisis. The study utilizes three important factors, that is, a companys reputation, responses, and the external effects, which affect managements success in handling a product harm crisis, in order to examine consumers attitudes toward the firms communications.
Factors Affecting The Equity Price Impacts Of Convertible Bonds
Authors: Kohlman Bruce R. , Radcliffe Robert C.
Published: February 2016

This study examines abnormal stock returns associated with both the date a convertible bond issue is announced and the date it is sold. Results suggest the negative stock price effects observed I this and previous studies are due to the equity component inherent in convertible bonds, and an easily observed measure of that equity component is offered. In addition, results suggest that convertible bond issues sold by firms with previously issued outstanding convertibles are met with larger negative abnormal equity returns.
An Investigation Of The Usefulness Of Cash Flows: The Effect Of Firm Size
Authors: Freeman Gary R. , Gagne Margaret
Published: February 2016

This paper investigates the association of stock prices and cash flows, using both the traditional cash flow definition and the SFAS 95 definition. The study finds that the traditional cash flow measure is more highly correlated with stock price changes for large firms than is the SFAS 95 measure and that neither definition of cash flow is significantly correlated with stock price changes for the small firm sample
The Social Values Of Fashion Innovators
Authors: Goldsmith Ronald E. , Stith Melvin T.
Published: February 2016

This study compared importance ratings of social values between fashion innovators and non-innovators. The data came from a survey of 607 middle class consumers who rated the nine social values comprising the List of Values (Kahle and Kennedy 1989). As hypothesized, 70 fashion innovators rated the value of excitement more highly than 536 non-innovators, even when chronological age was held constant. This finding was similar for men and women, African-American and whites, demonstrating its robustness. The value of fun & enjoyment was also more highly rated by the fashion innovators.
Adaptive Strategies And Survival In An Environment Dominated By Economic Decline
Authors: Bacot L. Marie , Hartman Sandra J. , Lundberg Olof H.
Published: February 2016

Hall (1980) described the hostile environment to be faced by organizations during the decade ahead and provided prescriptions for dealing with a hostile environment. Our study examined 25 firms operating in an economically depressed area containing a number of elements corresponding to Halls hostile environment. Specifically, we sought to identify adaptive survival strategies used by the sample of firms. We then related the observed strategies to Halls prescriptions. Generally, the firms employed one or both of the strategies prescribed by Hall: (a) lowest delivered cost and (b) differentiated position. While Hall cautioned against diversification, firms in this study did diversify, primarily through acquisition or by modifying technologies for use in other markets.
Audit Reports For Litigation Loss Contingencies
Authors: Schultz Sally M.
Published: February 2016

The relationship between the type of audit opinion received by 212 U.S. firms defending pending litigation and auditor, size, leverage, liquidity, and profitability was analyzed using hierarchical loglinear models. Using control and experimental groups which included only firms named as defendants in pending litigation, a model was identified which provided an excellent fit to the data and furnished evidence that size and audit firm alone are sufficient to describe the type of audit opinion received.
Accounting For Salvage And Cost Of Removal
Authors: White Bob , Welke William R.
Published: February 2016

The idea of negative salvage has been ignored in almost all industries except the public utility industry, but it has much broader applications. This paper examines the concept of negative salvage, the effect of negative salvage on the calculation of depreciation charges, and the possible accounting options for dealing with this problem. A single unit account is used to illustrate the effect on periodic income of the various matching options.
An Empirical Investigation Of Preferred Stock Issuance By Utilities: Market Reaction And Firm Motivation
Authors: Fuller Beverly R. , Thompson G. Rodney
Published: February 2016

Conventional wisdom suggests that preferred stock is a hybridsimilar to bonds in some respects and to common stock in others. This research affirms the conventional wisdom. Specifically, issuers of preferred stock appear to consider preferred to be equity in their adjustments toward their long-term debt-to-equity ratio. However, other balance sheet items including total asset size and asset composition indicate that preferred stock issuers are more like debt issuers than like common equity issuers.
Book Review: Role Of The Life Insurance Corporation In Econnomic Development of India, by Santosh K. Chaudhury and Kishore G. Kulkarni
Authors: Kulkarni Mukund S.
Published: February 2016

Book Review: Role Of The Life Insurance Corporation In Econnomic Development of India, by Santosh K. Chaudhury and Kishore G. Kulkarni
Thoughts Of An Entrepreneurship Chairholder Model Entrepreneurship Curriculum
Authors: Benson Gary L.
Published: February 2016

Beginning in 1987, when I first became the Monus Entrepreneurship Chairholder in the Wiliamson School of Business at Youngstown State University (a position that I held from 1987 to 199) and continuing until the present, where I am now the Irvin L. Young Entrepreneurship Chairholder and Wisconsin Distinguished Professor in the College of Business and Economics at the University of Wisconsin-Whitewater (where I have been since 1990), I have been searching for and working to develop a model entrepreneurship curriculum at the University level. This article reports the results of that quest.
An Empirical Study Of Price Thresholds And Price Sensitivity
Authors: Sirvanci Mete B.
Published: February 2016

Consumer price sensitivity is studied in the context of supermarket grocery shopping using a survey of supermarket shoppers. It is shown that price sensitivity depends both on product features and consumer characteristics. Price laws such as Webers law and the Weber-Fechner law are empirically investigated. Shopper profiles are identified on the basis of price sensitivity by discriminant analysis of variables representing consumer demographics, shopping behavior, and price awareness.
Decision Support For Human Rights: A Case Study
Authors: Farwell David C.
Published: February 2016

A computerized system has been developed for the preparation and dispatch of telegrams by the Amnesty International USA Urgent Action Network. The system includes automation of billing procedures, funds receipt management, and membership management for a 2000 volunteer database. The system currently produces and sends an average of 1000 telegrams, world-wide, each month. This paper describes the decision tasks and the tools created to aid decision-making for the Telegram Pledge Program.
The Medicare Catastrophic Coverage Act of 1988 Reasons For Its Premature Failure
Authors: Fritzsch Ralph B.
Published: February 2016

At the time of its passage, the Medicare Reimbursement Act of 1988 was hailed as a major improvement in health care funding for the elderly. However, within a year the Act had been repealed largely through the efforts of the elderly citizens in was designed to benefit. This paper examines the problems associated with the funding methods used in this program. It suggests that interaction of the tax surcharge contained in it with other tax provision affecting the elderly made the effects of the law especially objectionable and that future programs for funding national health care program must avoid these effects if they are to succeed.
Currency Substitution And The Demand For Money In The Arab Maghreb
Authors: Marashdeh Omar , Khalil Mohamad A.
Published: February 2016

The purpose of this paper is to estimate the demand for money for Al-Maghreb Al-Arabi countries by taking into account the currency substitution and rational expectation over the period 1964 to 1987. The results indicate that currency substitution exists in Morocco, Libya, and Mauritania; whereas it is absent from Algeria and Tunisia. The pooled data for the five counties indicate that currency substitution is not an important factor in determining money demand.
Financial Incentives For Graduate Tax Education Offered By Public Accounting Firms
Authors: Shoemaker Paul , Stara Nancy
Published: February 2016

Partners in public accounting firms recognize the benefit of a graduate degree for future advancement in the tax service area. To study if firms are offering financial incentives to encourage and reward individuals in the tax service area who seek graduate degrees, a questionnaire was sent to 592 personnel partners in public accounting firms. The results indicate the types of support that public account firms are willing to provide for graduate tax education.
Accounting For Income Taxes: A Study Of Early Vs. Postponed Adoption Decisions For Controversial Accounting Standards
Authors: Cassidy Judity , Urbancic Frank R. , Sylvestre Jeanne , Ralston Frances
Published: February 2016

The provisions of the FASB standard on accounting for income taxes, SFAS No. 96, were complex and controversial. Moreover, the FASB provided corporations with considerable flexibility in deciding when to adopt SFAS No. 96. Under these circumstances, managements had an opportunity to time their adoption decisions to best serve the interests of the corporation and stockholders. This study compares the attitudes and perceptions of controllers for corporations that adopted SFAS No. 96 early with controllers of corporations that postponed adoptions. While the controllers opinions on the usefulness of SFAS No. 96 reporting are mixed, the results indicate that the effects on the financial statements and the ease of gathering needed data seem to influence a firms timing decision when there is a choice between early and delayed adoption of controversial accounting standards.
Estimating Investment Growth Rate And Conditional Internal Rate Of Return
Authors: McMath H. Kent , Zeller Thomas L.
Published: February 2016

Previous analytical and empirical work has shown that the Cash Recovery Rate (CRR) method is a useful technique for estimating a firms conditional internal rate of return (CIRR). This paper offers a new approach to estimating the investment growth rate used in the CRR method. The new approach reduces bias in estimating a firms CIRR by the CRR method. This work strengthens the theoretical soundness and research usefulness of the CRR method.
The Information Content Of Concurrently Announced Quarterly Earnings And Dividends
Authors: Cheung Joseph K. , Li Mandy
Published: February 2016

This research hypothesizes that concurrently announced earnings and dividends have a multiplicative effect on residual security returns. To test the hypothesis, residual returns are regressed on unexpected earnings and unexpected dividend variables, as well as on dummy variables defined based on their signs. Using a sample of same-day announcements of earnings and dividends over an 80-month period, it is shown that only the dummy variables, which reflect multiplicative effects, are useful in explaining security returns.
Alternative Minimum Tax And Effective Returns From Municipal Bonds
Authors: Gramlich Jeffrey D. , Robbins Edward H.
Published: February 2016

Taxpayers must pay the alternative minimum tax (AMT) if a minimum tax rate applied to a broad measure of income results in an amount greater than the regular tax. The AMT rate is 20 percent for corporations and 24 percent for other taxpayers. Currently, this broad measure of income includes 100 percent of private activity bond interest and, for corporations, encompasses up to 75 percent of other tax-exempt interest. This paper explains the computation of the AMT and shows the effect of the AMT on after-tax yields from investment in municipal securities. In particular, it demonstrates that the after-tax return on municipal bonds declines with an increase in the number of years until the AMT credit resulting from previous years AMT paid is utilized. The paper then analyzes the AMT in terms of the tax clientele it creates and the implicit tax it may reduce.
An Empirical Analysis Of The Value Line Earnings Predictability Index
Authors: Luttman Suzanne M. , Silhan Peter A.
Published: February 2016

The earnings of some companies are easier to analyze and predict than others. Because earnings predictability affects stock prices, investors and researchers have relied on a variety of indexes, such as the Value Line Earnings Predictability Index (VLPI), to gauge ex ante differences in predictability. This study empirically analyzes the performance of VLPI versus several other indexes. Rank correlations with subsequent earnings forecast errors are used to measure index performance. Interestingly, the results indicate that VLPI performs as well as a corresponding index based on past forecasting accuracy.
Hands-On Experience For Students In Information Systems Design
Authors: Morrell Joseph S. , Freeman James L. , Serrano Felipe , Mock Robert
Published: February 2016

This article describes a project tin which college students in an advanced systems analysis and design class in the school of business developed an information system for another school. The students were able to obtain hands-on experience in an environment that could be controlled to ensure that educational objectives were met. The client was able to conserve development funds to enhance the project in another area.
Lake Drawdown: The Value Of 2 Inches Of Water
Authors: Kashian Russell
Published: February 2016

This study uses the hedonic price model to estimate the effect a change in water level has on the value of real estate on Lake Koshkonong in Wisconsin.  Hedonic techniques are employed to show that a 2 inch reduction in the lake’s water level had a significant effect on Lake Koshkonong’s shoreline property values.  The body of existing research demonstrates that changes in both the subjective and objective indicators of value are important for estimating the implicit value of water quality in hedonic analyses.    This paper provides new evidence on the economic harm created by the reduction of water levels and the concurrent publicity created by the action.
Division Of Labor In Banking: An Analysis Of Credit Derivative Usage By Commercial Banks
Authors: Schellhorn Carolin , Tezel Ahmet , McManus Ginette
Published: February 2016

For the period 2002-2005, we examine a sample of 131 end-of-year observations for 57 banks that participate in the credit derivatives market.  We find that buyers of credit protection tend to be loan sellers and may have a comparative advantage in loan origination, while credit protection sellers tend to be loan buyers and may have a comparative advantage in funding loans.  Furthermore, some net credit protection buyers may derive an advantage as loan originators from a high-quality reputation, while others seem to be better able to break down informational barriers due to their position as market makers in credit derivatives.
The Impact Of Demographic Variables On The Perceptions Of A Behavioral Safety Process In Manufacturing
Authors: Jones Joy M. , Preziosi Robert C.
Published: February 2016

This study examined safety perceptions of manufacturing employees involved in a safety behavioral modification process, and the perceptions of employees who are not involved in the same process, based on the idea that such a process helps to decrease injuries in the workplace.  The Neal-Griffin Safety Climate/Safety Performance Instrument was used in a specific workplace to determine if race, gender, and age affect employees’ perceptions of safety in an industrial/manufacturing setting.  The results of this quantitative study found that, overall, the vast majority of the workers, regardless of demographic group membership, provided relatively high survey ratings, which indicate that they had positive perceptions regarding their company’s safety procedures and miscellaneous safety issues.
A Basic Analysis Of Aging Aircraft, Region Of The World, And Accidents
Authors: Herrera Jorge M. , Vasigh Bijan
Published: February 2016

Differences in aviation safety records around the world should be minimal or nonexistent considering the global nature of aviation. However, significant differences exist and the reasons for those require the attention of governments, regulatory agencies, aircraft manufacturers, airlines and the flying public. One concern is that aircraft are increasingly used beyond their designed economic life. This study focuses on the relationship between aging aircraft and the country where the aircraft was registered. Findings support the idea that in general, the frequency of accidents increases with the age of an aircraft. The study also revealed that there is a correlation between the number of accidents, their severity and aircraft manufacturers. The aircraft’s phase of flight was also related to the number of accidents, with the Approach/Landing phase having the greatest number of accidents. The FAA and JAA have been influential in the development and dissemination of safety programs around the world. However, their efforts have not yet resulted in a world-wide standardization of safety and maintenance programs. This may be an indication that while an aircraft may be a global product, the aviation industry lags behind in becoming a global industry.
Performance Management Execution For Effective And Continuous Employee Appraisals
Authors: Alston Barbara A. , Mujtaba Bahaudin G.
Published: February 2016

Most new managers tend to be fearful of assessing the performance of their employees. However, when planned in advance, performance assessment sessions need not be unpleasant or uncomfortable for the manager or the employee. There are several phases in the performance appraisal process, including planning, execution, assessment, and performance review. Based on the review of literature and personal experiences of the authors, this paper starts with a discussion of performance management programs and focuses on the performance execution aspect of a comprehensive performance appraisal system. The authors discuss what managers can and must do to successfully implement an effective appraisal system. Finally, the authors provide practical recommendations for what managers and supervisors should avoid in their employee assessment and evaluation processes.
Efecto antibacteriano de extractos etanólicos de plantas utilizadas en la tradiciones culinarias andinas sobre microorganismos de la cavidad bucal
Authors: Pimentel Ramirez Erika , Castillo Andamayo Diana , Quintana Del Solar Martin , Maurtua Torres Dora , Villegas Vílchez León , Díaz Santisteban Camilo
Published: February 2016

Objetivos: Determinar la actividad antibacteriana in vitro del extracto etanólico de Origanum vulgare (orégano),  Tagetes elliptica (chincho) y del Tagetes minuta (huacatay) comparado con Clorhexidina al 0.12% y ColgatePlax frente a cepas de Lactobacillus acidophilus ATCC 43121 y Porphyromonas gingivalis ATCC 33277. Material y métodos: Se evaluó la actividad antimicrobiana mediante el método de Difusión en Agar, MínimaConcentración Inhibitoria y Técnica Pour Plate (Técnica de Vertido en Placa). El diseño del estudio fue de tipo experimental in vitro de corte transversal. El análisis estadístico univariado y bivariado se hizo en el programaSPSS 17.0. Resultados: Se determinó que la actividad antibacteriana de las sustancias experimentales para la cepa Lactobacillus acidophilus ATCC 43121 fue el extracto etanólico del orégano al 100% tuvo un promedioen los halos de inhibición de 18,43 ± 3,96 mm, el extracto etanólico del chincho al 100% de 20,5 ± 2,99 mm, clorhexidina al 0,12% de 21,3 ± 0,38 m y Colgate Plax 14,93 ± 0,84 mm. Frente a la cepa Porphyromonas gingivalis ATCC 33277:el extracto etanólico de chincho 100% tuvo un promedio en los halos de inhibición de 16.27 ± 2,67, el extracto etanólico de orégano 100% tuvo un promedio en los halos de inhibición de 25,86 ± 1,18 mm, el extracto etanólico del huacatay 100% de 24,49 ± 3,21 mm, con clorhexidina al 0,12% de 19,59 ± 0,48 mm y con Colgate Plax 14,29 ± 0,3 mm. La MIC del extracto etanólico del chincho frente a la cepa Lactobacillus acidophilus ATCC 43121 fue de 125 mg/mL, encontrando la medida de los halos de inhibición de 10,33 mm. Conclusiones: Existe actividad antibacteriana in vitro del extracto etanólico de Origanum vulgare (orégano), Tagetes elliptica (chincho) comparado con Clorhexidina al 0,12% y Colgate Plax frente a cepas de Lactobacillus acidophilus ATCC 43121 y Porphyromonas gingivalis ATCC 33277; asimismo el Tagetes minuta (huacatay) tiene efectividad con esta última cepa bacteriana.
Evaluación anatómica del piso de boca mediante resonancia magnética
Authors: Quispe Huarcaya Magaly , Sovero Gaspar Abell , Gutiérrez Ventura Fredy
Published: February 2016

El presente artículo de revisión fue realizado para reconocer las estructuras anatómicas del piso de boca mediante imágenes de resonancia magnética; esta es una de las regiones más delicadas de la cavidad oral, constituidasolamente por tejidos blandos, muchos de ellos vasculares, glandulares y nerviosos, carece de reparos anatómicos óseos siendo susceptible a patologías que deben ser diagnosticadas por el estomatólogo. Se considera a la resonancia magnética el estudio de elección para los tejidos blandos pues permite conocer la anatomía, límites y contenido presentes en el piso de boca; sin embargo su uso es óptimo cuando se requiera evaluar el disco articular. El presente trabajo consistió en una revisión bibliográfi ca mediante búsqueda de artículos en bases de datos e internet. La resonancia magnética es útil porque evita las radiaciones ionizantes, se puede aplicar en la mayoríade los casos excepto cuando existan elementos ferromagnéticos. Dicha técnica es adecuada para el estudio de la anatomía del piso de boca, a pesar de existir algún grado de difi cultad en la interpretación es considerada por losradiólogos como la prueba diagnóstica del futuro.
Analytic Method for the Estimation of Initial Producing GOR for a Horizontal Well With a Gas Cap
Authors: Langdon Ian S.
Published: February 2016

Since the late 1980's there has been significant primary development of thin heavy oil and bitumen pools with horizontal wells in Western Canada. These pools were previously not developable as they did not have high enough transmissivity for economic vertical well development. Horizontal wells permitted primary development within this resource base by providing an alternative production geometry from which low transmissivity reservoirs could be economically produced. As development proceeds in this resource it is apparent that the producing Gas Oil Ratio (GOR) characteristic of such wells is not typical of vertical wells in conventional oils. For saturated heavy oil and bitumen reservoirs producing on solution gas drive the producing GOR's tend to be much higher than the initial solution GOR (Rs;) for the heavy oil or bitumen produced. In the event the wellbore intersects primary or secondary gas caps, the producing GOR can be dramatically higher than the solution GOR (Rs). This paper derives an analytic approach that demonstrates the potential impact on producing GOR of a small gas saturation intersected by a horizontal well in a heavy oil or bitumen.
Multidimensional analysis of the water-poverty nexus using a modified Water Poverty Index: a case study from Jordan
Authors: Jemmali Hatem , Abu-Ghunmi Lina
Published: February 2016

Water as a strategic natural resource is of fundamental importance for human development, prosperity, and poverty alleviation. Over the last three decades, Jordan's water resources have been severely degraded, threatening the livelihoods of countless people, particularly in rural and poor communities. The inadequate provision of water-related facilities has contributed to the rapid decline in quantity and degradation of quality in these communities. This study depicts the theoretical foundations and development of a water-focused and thematic indicator of poverty, which allow a comprehensive understanding of the crosscutting nature of water issues and impacts. It is with this in mind that a modified Water Poverty Index (mWPI) is developed herein to exemplify the utilization of the index, and to test its applicability and validity at the Jordanian governorate's level. The results show that water poverty fluctuates broadly between northern and southern regions suggesting a need for location-specific management plans and more targeted policy interventions. Overall, the mWPI, as a holistic tool, can assist decision-makers and other stakeholders in achieving sustainability and can be used to communicate the progress of sustainability to the wider community.
Arguments for involving the public in water management: evidence from local and regional water plans in the Netherlands
Authors: Michels Ank
Published: February 2016

Public participation has become increasingly important in the water sector. However, the question remains as to what exactly is meant by participation. This paper explores the different ways that participation is understood in local and regional water plans and visions in the Dutch water sector. Partly driven by the key role played by participatory water management under the European Water Framework Directive, citizens’ engagement has become an important aspect in the plans of authorities across the board that are involved in water management. The study concludes that the most dominant view on participation is very narrow, with a strong focus on clarification and on raising awareness. According to a second, less dominant view on participation, it is stressed that the role of participation is to produce information, knowledge, and expertise to support policy making. As a consequence, power relations between government and the public remain very much top down, with very little room for bottom-up ideas.
Sequential Anaerobic/Aerobic Digestion for Enhanced Carbon/Nitrogen Removal and Cake Odor Reduction
Authors: Ahmad Muneer , Denee Marco Abel , Jiang Hao , Eskicioglu Cigdem , Kadota Paul , Gregonia Theresa
Published: February 2016

Anaerobic digestion (AD) has been proven to be an effective process for the treatment of wastewater sludge. However, it produces high levels of ammonia in the digester effluent, which may jeopardize meeting stringent nutrient discharge limits. In this study, the effect of a sequential anaerobic/aerobic (AN/AERO) digestion and a single‐stage conventional AN digestion (as control) was investigated on mixed (primary + secondary) sludge generated by the Annacis Island wastewater treatment plant (WWTP) (BC, Canada). An overall sludge retention time (SRT) of 22.5 days under three different scenarios was chosen based on the current operational SRT of the digesters at the Annacis Island WWTP. The steady state results have shown that sequential AN/AERO digestion configurations achieved up to 11% higher volatile solids (VS) removal and 72% lower ammonia generation over single‐stage conventional AN digestion. Furthermore, sequential AN/AERO system also showed enhanced dewaterability, improved fecal coliform destruction and reduced digested cake odors over control digesters.
Effect of Tolvaptan in Autosomal Dominant Polycystic Kidney Disease by CKD Stage: Results from the TEMPO 3:4 Trial
Authors: Torres Vicente E. , Higashihara Eiji , Devuyst Olivier , Chapman Arlene B. , Gansevoort Ronald T. , Grantham Jared J. , Perrone Ronald D. , Ouyang John , Blais Jaime D. , Czerwiec Frank S. ,   for the TEMPO 3:4 Trial Investigators
Published: February 2016

Background

and objectives The Tolvaptan Efficacy and Safety in Management of Autosomal Dominant Polycystic Kidney Disease and Its Outcomes 3:4 study demonstrated a significant beneficial effect of the vasopressin V2 receptor antagonist tolvaptan on rates of kidney growth and eGFR decline in autosomal dominant polycystic kidney disease (ADPKD). This post hoc analysis was performed to reassess the primary and secondary efficacy endpoints by CKD stage at baseline.

Design, setting, participants, & measurements

In a phase 3, multicenter, double-blind, placebo-controlled, 3-year trial, 1445 patients with ADPKD (age 18–50 years), with total kidney volume (TKV) ≥750 ml and estimated creatinine clearance ≥60 ml/min, were randomly assigned 2:1 to split-dose tolvaptan (45/15, 60/30, or 90/30 mg daily as tolerated) or placebo. The primary endpoint was annualized rate of TKV change. Secondary endpoints included a composite endpoint of time to multiple composite ADPKD-related events (worsening kidney function, kidney pain, hypertension, and albuminuria) and rate of kidney function decline.

Results

Tolvaptan reduced annualized TKV growth by 1.99%, 3.12%, and 2.61% per year (all P<0.001; subgroup–treatment interaction, P=0.17) and eGFR decline by 0.40 in CKD1 (P=0.23), 1.13 in CKD2 (P<0.001) and 1.66 ml/min per 1.73 m2 per year in CKD3 (P<0.001) with a trend for a positive subgroup-treatment interaction (P=0.07) across CKD1, CKD2 and CKD3. ADPKD-related events were less frequent in tolvaptan recipients than in placebo recipients among those with CKD1 (hazard ratio [HR], 0.83; 95% confidence interval [95% CI], 0.70–0.98; P=0.03) and those with CKD 3 (HR, 0.71; 95% CI, 0.57–0.89; P=0.003), but not among those with CKD2 (HR, 1.02; 95% CI, 0.85–1.21; P=0.86). Aquaresis-related adverse events (more frequent in the tolvaptan group) and ADPKD-related adverse events (more frequent in the placebo group) were not associated with CKD stage. Hypernatremia events in tolvaptan-treated patients with CKD3 and plasma aminotransferase elevations in tolvaptan-treated patients across CKD stages 1–3 occurred more frequently than in placebo recipients.

Conclusions

This post hoc analysis suggests clinically similar beneficial effects of tolvaptan in ADPKD across CKD stages 1–3.
Evaluation of two different dendritic cell preparations with BCG reactivity
Authors: Fol Marek , Nitecka-Blaźlak Anna , Szpakowski Piotr , Madiraju Murty , Rudnicka Wiesława , Druszczyńska Magdalena , Pestel Joël , Kowalewicz-Kulbat Magdalena
Published: February 2016

Dendritic cells (DCs) play a key-role in the immune response against
intracellular bacterial pathogens, including mycobacteria. Monocyte-derived
dendritic cells (MoDCs) are considered to behave as inflammatory cell
populations. Different immunomagnetic methods (positive and negative) can be
used to purify monocytes before their in vitro differentiation and their
culture behavior can be expected to be different. In this study we evaluated
the reactivity of two dendritic cell populations towards the Bacillus
Calmette-Gu?rin (BCG) antigen. Monocytes were obtained from the blood of
healthy donors, using positive and negative immunomagnetic separation
methods. The expression of DC-SIGN, CD86, CD80, HLA-DR and CD40 on MoDCs was
estimated by flow cytometry. The level of IL-12p70, IL-10 and TNF-? was
measured by ELISA. Neither of the tested methods affected the surface marker
expression of DCs. No significant alteration in immunological response,
measured by cytokine production, was noted either. After BCG stimulation, the
absence of IL-12, but the IL-23 production was observed in both cell
preparations. Positive and negative magnetic separation methods are effective
techniques to optimize the preparation of monocytes as the source of MoDCs
for potential clinical application.
Efficiency of ultrasound guided lower limb peripheral nerve blocks in perioperative pain management for knee arthroscopy in children: A randomized study
Authors: Marinkovic Dragan , Simin Jovana , Draskovic Biljana , Kvrgic Ivana , Pandurov Marina
Published: February 2016

Introduction. Ultrasound guided lower limb peripheral nerve blocks are
efficient for perioperative pain treatment in children. The aim was to see if
lower limb peripheral nerve blocks reduced the amount of propofol and opioid
analgesics used intraoperatively, as well as the level of pain and
consumption of systemic analgesics postoperatively. Material and Methods. A
randomized, prospective clinical trial was carried out. It included 60
children between 11 and 18 years of age scheduled for elective knee
arthroscopy. The patients were divided into two groups. Group A received
general anesthesia, group B received lower limb peripheral nerve blocks with
sedation or general anesthesia. Postoperative level of pain was assessed
using visual analogue scale. Results. Less propofol and fentanyl was used to
induce and maintain anesthesia in group B (p<0.001). The level of
postoperative pain was significantly lower in group B (p<0.001), as well as
the postoperative consumption of analgesics (p<0.001). As mahbny as 47% of
the patients were discharged without receiving any analgesics
postoperatively. The average duration of peripheral nerve blocks was 468
minutes. Conclusions. Ultrasound guided lower limb peripheral nerve blocks
are an efficient technique of regional anesthesia in children. They reduce
the amount of general anesthetics and opioid analgesics needed
intraoperatively as well as the level of postoperative pain and consumption
of analgesics postoperatively.
Drug utilization in treatment of thyroid disorders during pregnancy in Serbia
Authors: Horvat Olga , Tomic Zdenko , Mijatovic Vesna , Sabo Ana
Published: February 2016

Introduction. Depleted uranium radiation and pollution with polychlorinated
biphenyls resulting from bombings the territories of Serbia as well as the
additional long-term stress may have affected the function of thyroid gland.
The objective of this study was to determine the trend of drug utilization in
the treatment of thyroid dysfunction during pregnancy in Novi Sad. Material
and Methods. Women who had given birth at the Department of Gynecology in
1989, 1999, 2007 and 2011 were interviewed during a one-month period about
thyroid diseases in the pregnancy as well as the drugs they had taken.
Results. Not a single pregnant woman was reported to have a thyroid disorder
in 1989 and 1999, while in 2007 four women were reported to have a thyroid
dysfunction. In 2011, fourteen out of 18 women with thyroid dysfunction were
using levothyroxine and in most cases hypothyroidism was diagnosed as
autoimmune Hashimoto thyroiditis. Conclusion. The study results suggest the
necessity of performing more detailed analyses of the correlation between the
frequency of the thyroid gland dysfunction and the effects of environmental
pollution in Serbia.
Expression of collagen type I in unaltered and osteoarthritic menisci of knee joint
Authors: Sladojevic Igor , Krivokuca Zdenka , Gajanin Vesna , Manojlovic Slavko
Published: February 2016

Introduction. Knee osteoarthritis is a progressive degenerative disease which
affects meniscal tissue. The aim of this study was to determine the
differences in collagen type I expression in macroscopically unaltered and
osteoarthritic menisci, and correlate the expression with the grade of
macroscopic damage, age and body mass index of patients, preoperative
condition of anterior cruciate ligament, angulation and knee contracture.
Material and Methods. The control group consisted of 10 macroscopically
unaltered menisci, while the experimental group had 35 osteoarthritic
menisci. Besides macroscopic grading of meniscal damage, the analysis of
collagen type I expression was determined by immunohistochemical staining
with the corresponding antibody using semiquantitative scale scores and
quantitative parameters: intensity of expression and stained area size.
Results. The results of semiquantitative evaluation showed a statistically
significant decrease in collagen type I expression in osteoarthritic menisci,
which correlated with an increase in macroscopic damage grade. The results of
quantitative evaluation did not show a statistically significant decrease in
the expression. In posterior meniscal horns, a more intense collagen type I
expression was seen in the women, as well as a positive correlation of
quantitatively evaluated expression with body mass index. Collagen type I
expression in the anterior horns was significantly lower in varus alignment.
Conclusion. In the semiquantitative evaluation, collagen type I expression in
osteoarthritic menisci was significantly lower compared to macroscopically
unchanged menisci. The decrease in the expression level correlates with the
increase in the grade of macroscopic meniscal damage. There was no
statistically significant difference in the quantitative evaluation of
expression.
Atypical Kawasaki disease
Authors: Ristovski Ljiljana , Milankov Olgica , Vislavski Melanija , Savic Radojica , Bjelica Milena
Published: February 2016

Introduction. Kawasaki disease is an acute vasculitis which occurs primarily
in children under the age of 5. The etiology of the disease is still unknown.
Diagnostic criteria for Kawasaki disease are fever and at least four of the
five additional clinical signs. Incomplete Kawasaki disease should be taken
into consideration in case of all children with unexplained fever for more
than 5 days, associated with 2 or 3 of the main clinical findings of Kawasaki
disease. The diagnosis of incomplete Kawasaki disease is based on
echocardiographic findings indicating the involvement of the coronary
arteries. Cardiac complications, mostly coronary artery aneurysm, can occur
in 20% to 25% of untreated patients and in 4% of treated patients. Case
Report. In this report we present a case of atypical Kawasaki disease in a
3.5-month-old infant. As soon as the diagnosis was made, the patient received
high doses of intravenous immunoglobulin, with the initial introduction of
ibuprofen, then aspirin with a good clinical response. Due to the presence of
aneurysm of coronary arteries, further therapy involved aspirin and
clopidogrel over the following 3 months, and then only aspirin for 2 years.
There was a gradual regression of the changes in the coronary blood vessels
to the normalization of the echocardiographic findings after 2 years.
Conclusion. Kawasaki disease is the second most common vasculitis of
childhood, so it should be included in the differential diagnosis for any
child with a prolonged unexplained fever. Atypical Kawasaki disease should be
taken into consideration in cases when not all clinical criteria are present
but coronary abnormalities are documented.