bluuebunny/crossref_metadata_2025 huggingface dataset:
Changes in rheology of self-consolidating concrete induced by pumping
Authors: Feys Dimitri , De Schutter Geert , Khayat Kamal H. , Verhoeven Ronny
Published: February 2016

Pumping is an easy and flexible process to place concrete inside a formwork. Many studies have recently been performed to understand and optimize the pumping process and identify the main differences between pumping of conventional vibrated concrete and self-consolidating concrete (SCC). However, due to pumping, changes in fresh concrete properties and the air-void system have been noticed. This paper describes the consequences of pumping on the fresh properties of SCC by means of two experimental pumping campaigns. In many cases, the concrete undergoes a large shear rate in the pipe, thus (re-)dispersing cement particles. This is expected to be the main cause of the observed decrease in plastic viscosity, V-Funnel flow time and pumping pressure resulting from increased flow rate or pumping time. The changes in yield stress or slump flow are anticipated to be influenced by the same phenomenon, but the final outcome is assumed to depend on the availability of residual superplasticizer in the mixing water. Pumping can cause a stable SCC to become segregating if both the yield stress and plastic viscosity decrease, or it can provoke a significant loss in filling ability, passing ability and self-consolidation of the concrete if the yield stress increases dramatically.
Selective Prevention for Anxiety and Resilience Promotion: Outcomes of an Anxiety Prevention and Resilience Program with Girls at Risk
Authors: Gallegos-Guajardo Julia , Ruvalcaba-Romero Norma , Langley Audra , Villegas-Guinea Diana
Published: February 2016

Introduction: Research has shown that the number of children and adolescents experiencing emotional difficulties such as anxiety is escalating, especially for those groups at risk. Living in an orphanage has been considered a risk factor for delays in an individuals’ social, emotional and behavioral development. Objective: The aim of this study was to evaluate the effectiveness of the Spanish version of the FRIENDS program, a CBT-based resilience program, with 57 girls from low socioeconomic status (SES) background that were living in an orphanage. Method: Participants received the program for 10 consecutive weeks, and pre- and post-test measures were collected.  Measures evaluated participants’ anxiety symptoms, level of self-concept, hope, coping skills, and psychosocial difficulties. Social validity was also assessed. Results: Results showed positive changes, including a decrease in anxiety symptoms and psychosocial difficulties, as well as an increase in their proactive coping skills. Several subscales and items of the self-concept and hope outcome measures also reported statistically significant improvements. Conclusions: Participants and parents/caregivers reported that the program was both enjoyable and useful. Implications of the findings and directions for further research are discussed.
Diferencias en contenidos y situaciones de fantasías sexuales entre estudiantes de psicología de ambos sexos
Authors: Moral de la Rubia José
Published: February 2016

Introducción: en México, se ha desarrollado el Cuestionario de Fantasías y Situaciones Sexuales (CFSS). Objetivos: describir sus distribuciones, estudiar diferencias entre sexos y proponer puntos de corte en estudiantes de psicología como futuros profesionales implicados en la atención a la salud sexual. Metodología: se empleó un muestreo por cuotas no proporcionales de sexo. Se aplicó el CFSS a 400 estudiantes de psicología (200 mujeres y 200 hombres). Resultados: las distribuciones de los ítems, de las escalas de contenidos y situaciones y de los dos factores de contenidos mostraron sesgo hacia las frecuencias bajas. Los promedios en los ítems, en las dos escalas y en los dos factores de contenidos, fueron mayores en hombres que en mujeres, salvo en fantasías de sexo con personas del mismo sexo, con personas maduras y con parejas concurrentes, así como en las situaciones antes o después de salir con la pareja y antes o después de dormir. Conclusiones: se concluye que debe realizarse una baremación por cuartiles diferenciales por sexo. Se sugiere el estudio y el empleo del cuestionario a fin de evaluar posibles sesgos que puedan afectar el juicio clínico entre los estudiantes de psicología.
Correlatos cognitivos y neuropsicológicos de los cinco grandes: una revisión en el área de la neurociencia de la personalidad
Authors: Restrepo Jorge Emiro
Published: February 2016

Introducción: la neurociencia de la personalidad es un área de estudio de origen relativamente reciente. Objetivo: estudiar los fundamentos neurobiológicos y neuropsicológicos de la personalidad. Metodología: este es un artículo de revisión narrativa  en el cual se presentan y discuten algunas, quizás la mayoría, de las investigaciones realizadas en esta área. La estructura del artículo está en función de los cinco grandes factores de la personalidad. Para cada factor (neuroticismo, extraversión, apertura, amabilidad y responsabilidad), se revisa y discute la literatura existente en relación con los correlatos neuropsicológicos en la función ejecutiva, la memoria y la inteligencia. Resultados: por ser un área de estudio reciente y a razón del tipo de revisión llevado a cabo, no es posible realizar una conclusión precisa, es decir, no es posible establecer, en el estado del arte actual, cómo se correlacionan los factores y las facetas de la personalidad con la función ejecutiva, la inteligencia y la memoria. Conclusión: en términos generales, puede afirmarse que existe un perfil neuropsicológico diferente para cada uno de los factores.
Ni ingenuos ni malvados. Enmarcado y estrategias dominantes en la toma de decisiones en contextos de ignorancia
Authors: González de Requena Farré Juan Antonio
Published: February 2016

Introducción: numerosas investigaciones psicológicas sobre decisión asimilan el riesgo y la ignorancia bajo la categoría de decisión en contextos de incertidumbre. Objetivo: en esta investigación se pretenden describir, específicamente, los modos de empleo de algunas reglas de decisión en contextos de ignorancia ante diferentes consecuencias, afectados y bienes. De esta manera, es posible determinar si se dan algunos de los modos de enmarcado de la decisión que se han observado en contextos de riesgo, tales como los considerados por la teoría prospectiva de Kahneman y Tversky. Metodología: se realizó un estudio comparativo de los resultados de un cuestionario con 24 situaciones de apuesta con diferentes bienes, afectados y consecuencias, el cual fue aplicado a una muestra de 232 personas con su consentimiento informado. Resultados: los resultados evidencian diferencias significativas en el empleo de criterios de decisión en contextos de ignorancia, con un claro predominio de la estrategia conservadora. Conclusiones: cabe concluir que, en contextos de decisión bajo ignorancia, se agudiza la aversión a la pérdida y se modifica levemente el efecto de enmarcado observado en decisiones bajo riesgo, pues no necesariamente se arriesga más ante la perspectiva de pérdida.
Entrenamiento para olvidos cotidianos y mejora de la memoria en mayores: resultados de efectividad
Authors: Domínguez-Orozco María Eugenia
Published: February 2016

Introducción: las quejas subjetivas y los olvidos cotidianos en personas mayores pueden ser modificables mediante el entrenamiento cognitivo y estrategias y mnemotécnicas para mejorar la memoria. Diversos métodos y programas de entrenamiento específicos sobre memoria se han desarrollado en España con resultados exitosos en su implantación. Objetivos: el propósito principal de este artículo ha sido mostrar la efectividad del entrenamiento de diferentes estrategias y técnicas en el rendimiento del recuerdo en mayores. Concretamente, se realizaron ensayos con la técnica de asociación para caras y nombres, las estrategias de visualización y categorización, así como el método loci; todas experimentadas con los mayores participantes en un taller de mejora de la memoria. Resultados y conclusiones: el diseño del entrenamiento de carácter multifactorial modular y la inclusión de estos procedimientos mnemotécnicos facilitó la ganancia en el recuerdo. Los análisis de resultados pusieron de manifiesto el incremento significativo al entrenar tareas de memoria prospectiva y retrospectiva, tales como “acciones a realizar en una mañana” a través del método loci, la mejora de la codificación de la información a través de la categorización, la optimización de la memoria sensorial visual con la visualización y, por último, mejora de los déficits asociativos en memoria episódica en el recuerdo de nombres de personas.
Estrategias de afrontamiento y estrés en un grupo de niños de la ciudad de San Luis (Argentina)
Authors: Arrieta Gisela Anahí , Baldi-López Graciela , Albanesi de Nasetta Susana
Published: February 2016

Introducción: el estrés es una problemática que también alcanza a los niños. Se manifiesta en ellos a través de un conjunto de reacciones, tanto a nivel biológico como psicológico, ante situaciones que sienten incontrolables. En la infancia, los niños tienen que poner en práctica distintas estrategias de afrontamiento y esfuerzos cognitivos-comportamentales, con el fin de sobrellevar los cambios propios de la etapa. Objetivos: indagar las estrategias de afrontamiento utilizadas por un grupo de niños de ambos sexos, de la ciudad de San Luis, Argentina, así como detectar relaciones entre las estrategias de afrontamiento, el sexo y el nivel de estrés vivenciado. Metodología: la muestra fue no probabilística-intencional conformada por 106 niños (entre los 8 y 12 años), los cuales concurrían a dos establecimientos educativos de la ciudad. Se aplicaron el Inventario Infantil de Estresores Cotidianos, y el Cuestionario de Estrategias Situacionales de Afrontamiento en niños y niñas. Resultados y discusión: las estrategias de afrontamiento más utilizadas fueron las de tipo activas (tales como búsqueda de información y de apoyo) y emocionales para reducir el estrés. Se encontraron diferencias en la utilización de estrategias de afrontamiento, en relación con el sexo y a nivel de estrés vivenciado por los niños.
Un acercamiento a la comprensión de la agresión y la violencia humana
Authors: Yañez-Canal Humberto
Published: February 2016

Propósito: reflexionar sobre algunas posibles confusiones dadas en la práctica social y comunicativa de los profesionales en educación y el tratamiento social al abordaje de la violencia escolar. Al revisar el asunto, se detecta como algunas de las confusiones básicas parecieran darse alrededor del uso de los conceptos de agresión y violencia, los cuales algunos autores tratan de manera indiferenciada como sinónimos, desconociendo los esfuerzos de las ciencias sociales por entenderlos y explicarlos. Abordar esta confusión y presentar opciones con el fin de entender las implicaciones de estos dos términos es el propósito de este texto. Tema: el abordaje de la violencia escolar ha estado al orden del día durante los últimos años. De manera recurrente, publicitan casos extremos acudiendo a expertos que dan explicaciones y soluciones, aunque parece que el asunto de las prácticas violentas se mantiene y los esfuerzos fueran insuficientes. Desarrollo: se abordan las confusiones en las definiciones de los diccionarios, se examinan sus significados etimológicos y se revisa el uso y sentido de la agresión y la violencia desde la sociología, la política y la psicología. Conclusiones: se propone una mirada de los dos conceptos en la que se establecen sus diferencias, pero la cual parte de un mismo fenómeno expresado en intensidades y frecuencias graduales. De igual forma, se busca reconocer que todo movimiento dado en espacios limitados es susceptible de ser percibido como agresivo por quien es sujeto de esa fuerza.
Producción de sentidos subjetivos y prácticas burocráticas: análisis de la película La vida de los otros
Authors: Bravo Omar Alejandro
Published: February 2016

Propósito: abordar la cuestión de la burocracia, sus efectos subjetivos y su relación funcional y estructural con determinadas prácticas sociales e institucionales, tema en general tratado de forma fragmentada desde diferentes áreas de conocimiento. Tema: el análisis de la película La vida de los otros permite realizar una lectura que vincule este fenómeno con formas de producción de tipos particulares de subjetividad, caracterizadas fundamentalmente por su alienación con relación a las consecuencias y alcances de su praxis. Al mismo tiempo, es posible reflexionar sobre las formas en que las propias prácticas de los sujetos permiten nuevos espacios de producción de sentidos subjetivos. Desarrollo: las nociones de sentido subjetivo, subjetividad y subjetividad social desarrolladas por Fernando González-Rey constituyen operadores teóricos que permiten esta construcción interpretativa, tomando en consideración para este análisis las interacciones sucedidas entre los protagonistas de la película. Conclusiones: el análisis de la película muestra los condicionamientos sociales e individuales para la producción de nuevos sentidos subjetivos por parte de los protagonistas, así como permite reflexionar sobre la relación entre prácticas institucionales burocráticas y formas de producción de subjetividad.
Frequency and clinical significance of urinary schistosomiasis in haemophilia
Authors: Ibrahim Umma A. , Ahmed Sagir G. , Kagu Modu B. , Abjah Usman A.
Published: February 2016

Haematuria is not uncommon in people with haemophilia and is mainly caused by spontaneous haemorrhage or trauma. The frequency and clinical significance of urinary schistosomiasis in the aetiology of haematuria among haemophiliacs in schistosomiasis endemic countries such as Nigeria have not been previously studied. We retrospectively analysed the clinical and laboratory data of 45 haemophiliacs with haematuria in Nigeria with the aim of determining the frequency of urinary schistosomiasis and other causes of haematuria among haemophiliacs, the haematological profiles of haemophiliacs with haematuria and the severity of schistosomal haematuria relative to non-schistosomal haematuria. Haematuria was due to spontaneous haemorrhage in 23 (51.1%) patients, trauma in 14 (31.1%) patients and schistosomiasis in 8 (17.8%) patients. There were no significant differences in mean values of haematological parameters between patients with spontaneous and traumatic haematuria. However, compared to patients with spontaneous and traumatic haematuria, patients with schistosomal haematuria had significantly lower mean Hb concentration (8.5 vs.11 and 11.5g/dL; p<0.05) and significantly higher mean eosinophil count (0.42 vs. 0.21 and 0.2×109/L; p<0.05). This study revealed that schistosomiasis was responsible for 17.8% of cases of haematuria in northern Nigerian haemophiliacs. Schistosomal haematuria was severe and caused significant anaemia in contradistinction to spontaneous and traumatic haematuria that were mild and did not cause significant anaemia. A superimposed pro-haemorrhagic host-parasite relationship was responsible for the severe haematuria seen in haemophiliacs with schistosomiasis, a situation that would potential increase their risk of iron deficiency and its attendant consequences including childhood cognitive impairment. Haemophiliacs with haematuria in schistosomiasis endemic countries should be investigated by urinalysis for early detection and treatment. Haemophiliacs who present with haematuria in association with eosinophilia should evoke the strongest clinical suspicion for schistosomiasis. Parents of haemophiliacs should be counseled on how to protect their children from exposures to infected waters.
Undergraduate and postgraduate students in a North American University are choosing to use chat reference services for all kinds of reasons
Authors: Needham Gill
Published: February 2016

A review of:

Ward, David. “Why Users Choose Chat: A Survey of Behavior and Motivations.” Internet Reference Services Quarterly 10.1 (2005): 29-46.

Objective – To investigate reasons why undergraduate and postgraduate students choose to use chat reference services and their satisfaction with the experience.

Design – User survey.

Setting – Large academic library in the United States.

Subjects – A total of 341 library users took part in the survey. Of these, 79 were graduate students, 215 undergraduates, 21 staff, 5 alumni and 21 members of the public.

Method – A user survey form was posted on the library website for a period of one month (March 2003). Users of the chat reference service received an automatic closing message asking them to complete the survey. Responses were fed into a database to be analysed by the research staff. Additional data was also gathered about the behaviour of all users of the chat service during that period – both responders and non-responders.

Main results – The most popular reason for choosing to use a chat service was the desire for a speedy response, followed by ‘distance from the library’. Responders chose to use chat to ask a range of different kinds of questions. Nearly half (45%) were looking for a specific resource and 23% were seeking help at the beginning of their research. There were notable differences between undergraduate and graduate students. Twice as many undergraduates as graduates used the service to help them get started on their research. Graduates were three times as likely as undergraduates to be using the service to address technical problems they were having with the website. Overall satisfaction with the service was extremely high, with 77.5% rating it 5 out of 5 and 94.5% giving it 4 or 5 out of 5.

Conclusion – Chat reference services are popular with users primarily because they are quick and convenient. However, users expect that these services will be able to deal with all types of questions, including help with research. This challenges an assumption by library staff that the medium is only suitable for short factual enquiries and general questions about library services. It is suggested that a detailed analysis of the chat transcripts from this period could provide a valuable addendum to the survey results.
Nova Metodologia de Projeto do Filtro Ressonante Lcc de Reatores Eletrônicos para Lâmpadas de Descarga de Baixa Pressão
Authors: Lopes Juliano de P. , Menke Maikel F. , Da Rosa William G. , Bisogno Fábio E. , Seidel Álysson R.
Published: February 2016

Neste trabalho é apresentada uma nova metodologia de projeto do filtro ressonante LCC empregado em reatores eletrônicos para lâmpadas fluorescentes. Esta metodologia pode ser aplicada no projeto de reatores que operam apenas com a potência nominal da lâmpada, ou em reatores que permitem variação de intensidade luminosa. A metodologia desenvolvida atende todos os requisitos necessários para alimentar uma lâmpada fluorescente. Além disso, respeita as condições de aquecimento dos eletrodos da lâmpada em regime permanente, garantindo a manutenção da sua vida útil. Resultados experimentais para uma lâmpada T5 HO de 39 W são apresentados para validar a metodologia proposta.
Effect of supplementation of concentrate to sweet sorghum bagasse with leaf residue silage on nutrient utilization and nitrogen balance in native sheep
Authors: Vidya B. , Reddy Y. Raman , Rao D. Srinivasa , Reddy V. Ravinder , Kumari N. Nalini , Blummel M.
Published: February 2016

The present study was carried out to evaluate the effect of supplementation of concentrate at different levels to sweet sorghum bagasse leaf residue (SSBLR) silage on nutrient utilization in growing lambs in a metabolism trial conducted after 120days of feeding. Sixteen growing Nellore ram lambs (18.3±0.8) were randomly allotted to 4 dietary groups (4 in each group) and were inducted into metabolic cages five days prior to collection for acclimatization followed by a seven day collection period. The four dietary groups were SSBLR silage fed ad libitum and supplemented with concentrate mixture (CP 17% and ME 2.53 Mcal/kg DM) at 0.0 (R-I), 0.75 (R-II), 1.0 (R-III) and 1.25 (R-IV) per cent of their live Weight. Significantly (P<0.01) higher total DMI (g/kg w0.75) was noticed in concentrate supplemented groups. The organic matter, crude protein and nitrogen free extract digestibility was significantly (P<0.05) higher in lambs fed R-IV ration than those fed R-I ration. No significant difference in the digestibility of dry matter, ether extract and cell wall constituents was observed among the rations. The digestible crude protein (%) (P<0.01) and metabolizable energy (Mcal/kg) values increased (P>0.0) with increase in level of concentrate in the diet. Negative and lower (P<0.01) nitrogen balance (g/d) was noticed in R-I ration. The N balance linearly increased with increase in level of concentrate supplementation. The study indicated feeding of sole SSBLR silage couldn't meet the nutrient requirements and Supplementation of concentrate mixture (0.75-1.25%) to SSBLR silage improved the nutrient digestibility and nitrogen balance in growing lambs.
Benign melanocytoma in a non-descript cow: A case report
Authors: Pandey Megha K. , Tripathi R. M. , Tripathi S. M. , Raghuvanshi P. D.S. , Gupta N.
Published: February 2016

The present paper reports a case of benign melanocytoma in an 8- years old non-descript cow, which are reported less commonly in India. The tumour was located on ventral aspect of neck and was surgically removed with successful recovery. Histopathological expression of the tumour suggests its benign nature which is also confirmed by its non-recurrence after 2 years of its surgical removal.
Mining Plutella xylostella's expressed sequence tags (EST) for a functionally annotated candidate gene index
Authors: Ampasala Dinakar R. , Pritika M. , Coumar Mohane Selvaraj , Venkatsan Amouda
Published: February 2016

Diamondback moths, Plutella xylostella (Linnaeus) are one of the major pests of cruciferous plants such as cabbage and cauliflower (Brassica oleracea) in India. These insect show resistance against commonly used pest management practices such as, chemical insecticides and bacterial pathogens, including Bacillus thuringiensis (Bt). To overcome the resistance problem, develop new pesticides that can act through specific drug targets. To identify such drug targets specific to this insect, data mining and annotation of Expressed Sequence Tags (ESTs) were performed in this study. Expressed Sequence Tags (ESTs, 37,915) of the insect obtained from GenBank were clustered and consensus sequences (4224) were constructed using mining tool (CAP3). Out of it 256 sequences were functionally annotated using three Gene Ontologies (GO) terms, molecular function, biological process and cellular component using similarity search methods (BLASTOGO). By mapping the candidate genes to KEGG Pathway, 38 insect metabolic pathways, inclusive of xenobiotic metabolism by Cytochrome P450 were generated. One of the mapped candidate gene codes for aldehyde dehydrogenase enzyme, which is potentially involved in xenobiotic detoxification of synthetic insecticides, and play a role in the development of resistance to pesticides. Data mining and functional annotation helped to narrow down the choices for potential drug targets, which could aid in the development of new pesticides to overcome resistance in Diamondback moths. This methodology can be extended to other agriculturally important pests to identify the drug targets using EST data.
Response of sunflower yield to planting methods and irrigation schedules
Authors: Brar Jasmeet Singh , Mahal S. S. , Saini K. S. , Brar Navjot Singh
Published: February 2016

The field experiment was conducted at Students’ Research Farm, Department of Agronomy, Punjab Agricultural University, Ludhiana during spring 2010. The crop was sown on January 29, 2010 and harvested on May 14, 2010. The soil was loamy sand with 0.3 and 15 bar values of 33.20 and 9.59 cm respectively, in a soil profile of 0-150 cm depth. The soil was moderately alkaline in reaction, low in organic carbon and available N, medium in available P and K. The field experiment comprised 15 treatment combinations viz., five main plot treatments [Planting methods including flat sowing (Flat), sowing at the top of ridge laid down in East-West direction (TR), sowing on the southern slope of ridge laid down in East-West direction (SR), sowing at the centre of raised bed laid down in East-West direction (CB) and sowing on the southern slope of raised bed laid down in East-West direction (SB)] and three sub plot treatments (Irrigation at IW/CPE ratio 0.8, 1.0 and 1.2). The experiment was laid out in split plot design with four replications. The seed yield recorded with SR and SB methods was 21.6 q/ha and 21.3 q/ha, respectively, which were statistically at par with each other, but significantly higher than the seed yield observed under TR, CB and Flat methods. Among irrigation schedules, IW/CPE ratio of 1.2 produced maximum seed yield which was statistically at par with IW/CPE ratio of 1.0 and significantly higher than IW/CPE ratio of 0.8.
Assessment of GxE interaction in pearl millet [Pennisetum glaucum (L.) R. Br.] germplasm in hot-arid climate of Rajasthan
Authors: Singh Om Vir , Singh A. K.
Published: February 2016

Thirty six accessions of pearl millet germplasm along with check HHB 67 were evaluated in eight environments for eight quantitative traits and data were subjected to regression analysis and also analysed to detect the presence of crossover and non-crossover interactions. Four accessions namely, IC 285164, IC 285153, IC 285180, and IC 285175 were identified to be promising based on regression analysis, whereas accessions IC 285151, IC 285156, IC 285164, IC 285177, IC 285172, IC 285160 and IC 285178 were identified as potential ones by using crossover and non-crossover interactions concepts against standard check HHB 67. Of these accessions IC 285164 was identified as high yielding accession having specific adaptability and responsiveness to higher nitrogen regimes both by regression analysis and crossover and non-crossover interactions concept.
Septo-Optic Dysplasia: A Case Study
Authors: Musgrove Jamie M. , Riley Cheryl
Published: February 2016

Abstract

Septo-optic dysplasia (SOD) is a rare congenital heterogeneous malformation. SOD was formerly known as de Morsier syndrome, which associated a midline brain defect such as an absent septum pellucidum with optic nerve hypoplasia. The diagnosis of SOD is made when there are two or more characteristics of the classic triad. The triad consists of optic nerve hypoplasia, pituitary hormone abnormalities, and midline brain defects, although it can vary in the severity of clinical presentation and phenotype. The purpose of this article is to review a case and analyze the literature regarding prevalence, etiology, clinical presentation, diagnosis, and management of SOD.
Customer Participation In Service Specification And Delivery
Authors: Cermak Dianne S. P. , File Karen Maru , Prince Russ Alan
Published: February 2016

The fact that customers participate in the specification and delivery of the services they seek represents an important potential point of potential leverage for services providers as the nature and intensity of customer participation is within their ability to manage. Important questions, however, need to be raised and resolved. Does increased customer participation result in higher perceptions of quality and satisfaction or in greater repurchase? Are relationships between participation and repurchase affected by the type of service being provided or the length of the prior relationship? This paper traces the antecedents of participation in the services marking literature, outlines point of distinction between participation and the related construct of involvement, and employs empirical evidence drawn from two professional service settings to address the research questions. Results confirm that participation is strongly associated with repurchase and referrals in some service settings, and a research agenda is proposed.
Forecasting Yearling Prices: A Comparison Of Alternative Time Series Models
Authors: Payne James E. , Sharp Robert R. , Simmons Susan A.
Published: February 2016

The thoroughbred breeding industry in North America has fallen on hard times. The health of this industry is often gauged by prices obtained for yearlings at North American auctions, particularly the average prices of summer sales at Keeneland and Saratoga. We examine various exponential smoothing algorithms along with a market-based structural model, as well as an ARIMA model in generating one-step ahead forecasts. The market-based structural model outperforms the other approaches with respect to both in- and out-of-sample forecasting accuracy.
SAS 58, Audit Firm Size, And The Incidence Of Uncertainties In Audit Reports: An Empirical Study
Authors: Griner Emmett H. , Dugan Michael T. , Klersey George G.
Published: February 2016

This study develops and investigates two hypotheses: (1) that adoption of SAS 58 should be associated with an increase in the incidence of uncertainties referenced in the audit reports of small audit firms and (2) that there should be no change in the incidence of uncertainties referenced by large audit firms. The empirical results support both hypotheses. The main implication is that standard-setting bodies need to begin giving consideration to the possibility of size-related differences in the effects of changes in auditing standards.
Accounting For Convertible Bonds
Authors: Stevens William T. , Volkan Ara G. , Baker Paul D.
Published: February 2016

First, various views of convertible bonds (CBs) are analyzed along with current professional standards of accounting. Present rules are found to be flawed because they do not properly: (1) measure the interest cost of the CB and the total financing cost resulting from the issuance of debt and conversion commitments inherent in the CB; (2) classify the commitments arising from the CB; and (3) account for the conversion of the CB. Based on deductive reasoning and theoretical and empirical evidence, an accounting methodology for CBs is proposed that: (1) recognizes separately the debt and conversion commitments of the CB at date of issuance; (2) recognizes the total financing expense on the CB arising from the interest cost and in the increase in the fair value of the conversion commitment; and (3) accounts for the conversion under the market value method.
A Preliminary Investigation Of Ownership Conversions In Franchised Distribution Systems
Authors: Manolis Chris , Dahlstrom Robert , Nygaard Arne
Published: February 2016

Franchised business networks consist of corporately management and independently owned channel outlets. This analysis employs transaction cost economics and agency theory to explain net ownership shifts between franchisors and franchisees. Hypotheses are developed and a preliminary test is made using secondary data. The results indicate that net conversions to franchisor ownership are associated with quality control factors, projected growth, and revenues.
Opinions Of Financial Analysts On Accounting For defined Benefit Pension Plans
Authors: Stone Kenneth E. , Joy David W. , Thomas Cynthia J.
Published: February 2016

Responding financial analysts preferred pension plan accounting which contrasts with requirements of SFAS No. 87. The preferred model included: (1) Plan assets and accumulated benefit obligations are on the balance sheet. (2) Prior service cost is recognized in the year of plan adoption or amendment. (3) Gains and losses are recognized when they occur. (4) Annual pension expense is computer by netting the change in fair value of plan assets, deposits to the pension plan, and the change in accumulated benefit obligations.
Education Reform And Cognitive Dissonance: The Theory Of The Second Guess
Authors: Clark J. R. , Brady Gordon L. , Davis William L.
Published: February 2016

Education reform has been a major issue at both the state and national levels in the last decade, and economists have participated in the debate frequently using traditional statistical tools to assess learning gains and associated costs. (Hanushek, Chubb & Moe etc.) The political debate has, however, relied more on emotional responses than objective economic analysis and outcomes have conformed highly to those predicted by the established models in public choice theory. In addition, the manipulation of cognitive dissonance has become a widely used political tool in this debate. In this paper, we combine elements of dissonance theory and the public choice literature to explain behavior as it relates to education reform. We also demonstrate how dissonance can be managed by educational bureaucrats, legislators, and special interests to their own self-interest.
Adolescent Response To Anti-Drug P:ublic Service Announcements: A Segmentation Approach
Authors: Schoenbachler Denise D. , Ayers Douglas J. , Gordon Geoffrey L.
Published: February 2016

The research reported in this article focuses on segmenting the adolescent audience for anti-drug PSAs according to propensity for drug use and reaction to anti-drug PSAs. Four dimensions of the personality trait sensation seeking are utilized to differentiate adolescents with regard to actual use and intentions to use drugs as well as reactions to anti-drug PSAs. The results of the research indicate that one dimension in particular, disinhibitionism, is positively linked to both use and intention to use drugs. Additionally, adolescents with higher levers of disinhibitionism tend to react more negatively to anti-drug PSAs.
Activity-Based Costing: Multiple Lot Size Effect
Authors: Sherrard William R. , McEwen Michael , Williamson James E.
Published: February 2016

This paper illustrates how overhead cost allocations may vary between traditional volume-based cost accounting and ABC. The illustration is then expended to show how product costs determined by ABC can also vary depending upon the lot sizing method. The illustration is then used to explain how a costing table can be utilized to obtain accurate per unit costs when a product is produced in multiple lot sizes.
Monetary Policy And Not Monetary Control: A Rethinking
Authors: Salvary Stanley C. W.
Published: February 2016

The view that prediction is the only important concern when policy is to be developed has led to the strict adherence to a money supply rule via the Quantity Theory of Money with its debilitating consequences. The monetarists place the emphasis on the level of the money supply in the determination of price level changes and monetary control is exercised. Along with this line of thinking, statistical elegance transcends empirical reality. Thus, the ensuing consequences of monetary control are not surprising. There are continuous increases in the general level of pries and increasing problems of unemployment, which fuel the flames of business downsizing. In this paper, an alternative to the monetarist explanation of the determination of the price level is advanced. The alternative explanation does not rely on changes in the supply of money but on changes in the composition of aggregate demand and supply. Absent monetary dislocation or revaluation of the currency, change in the general price level is attributed to the net effect of the realignment of relative prices. It is argued that a rethinking of the situation would results in monetary policy that is compatible with the economic setting and not monetary control which crowds out fiscal policy.
Currency Substitution And European Monetary Union
Authors: Laopodis Nikiforos T.
Published: February 2016

Results from cointegration and error-correction models for testing the effects of currency substitution in Greece, Portugal and Spain, in light of their upcoming participation in the European Monetary Union, revealed no significant short- or long-run currency substitution behavior in any country, suggesting that joining the union now would offer them no real benefits, unless significant economic convergence is achieved.
"The Components Of Stock Prices: Evidence From The Japanese Stock Markets"
Authors: Tsoukalas Dimitrios K.
Published: February 2016

This study establishes permanent and temporary components of equity returns in the Japanese equity markets using, as explanatory variables, the fundamentals of stock prices.  We employ the structural Vector Auregression Approach (VAR) to a data set for the period January 1955 to December 1997.  We consider the "information" hypothesis of dividends to justify the components of stock returns. 
"The Impact Of CEO Turnover On Security Analysts' Forecast Accuracy" - A Comment
Authors: Doran David T.
Published: February 2016

A recent Journal of Applied Business Research article by Sheikholesami, Wilson and Slevin (1998) examined the accuracy of security analysts' earnings forecasts for CEO change firms relative to a control group.  The authors applied ANOVA on Value Line percentage forecast error measures and found "marginally significant" results indicating "that precision improved more for CEO change firms than for control firms."  Doran (1998) tests for superior methods when scrutinizing forecast error.  He finds percentage forecast error data to be severely non-normal, and demonstrates that nonparametric tests based upon ranks are superior to parametric methods.  If analysts' earnings forecast precision actually improves more for CEO change firms, test results should be stronger using rank values instead of discrete percentage error measures.
Cost Swaps And Risk: An Analysis Of The Effect Of Cost Swaps On Degree Of Operating Leverage And Break-Even Points
Authors: Howard Bruce
Published: February 2016

Financial institutions have, for a long time, used interest rate swaps to address risk in managing assets and liabilities.   Variable interest streams can be “swapped” for fixed payment streams (or visa versa) to either increase or decrease the sensitivity of the financial institution’s profits to changes in interest rates.  With the advent of outsourcing, all businesses have the ability to do essentially the same thing by swapping fixed or variable cost streams.  This article addresses managerial accounting topics of break-even analysis and degree of operating leverage which both have implications on risk and cost of capital.   The analysis demonstrates a point that is generally ignored in the treatment of these issues.  Conventional understanding says that shifting costs from variable to fixed will increase both the break-even point and degree of operating leverage.   The analysis demonstrates that this is not necessarily true and could, indeed, have the opposite effect.  The analysis also provides the conditions for determining how a shift in cost will impact break-even points and degree of operating leverage.  The analysis is timely and offers insights to managers as to how outsourcing can be used to address the management of risk.
An Analysis Of The Impact Of The Fall In The Foreign Exchange Value Of The U.S. Dollar From The Mid-1980s To The Mid-1990s On The Output Levels Of The 20 2-Digit SIC U.S. Industries
Authors: Gullason Edward T.
Published: February 2016

This study empirically examines the effects of the downward trend in the foreign exchange value of the U.S. dollar from the mid-1980s to the mid-1990s on the output levels of the 20 individual 2-digit SIC U.S. industries.  Despite the fact that theory would predict increases in the output levels of these industries due to their improved international competitiveness, the empirical results show that this is not the case.
An Empirical Investigation Of The Persistence Of Stock And Bond Return Seasonality
Authors: Lavin Angeline M.
Published: February 2016

The purpose of this paper is to investigate the persistence of seasonality in stock and bond returns using data from 1926 to 1992. This study finds evidence of seasonality in stock returns during the 1926-92 period.  Dividing the data into sub-periods yields the following results: there was no evidence of stock market seasonality from 1926 to 1940, seasonality increased between 1941 and 1975 and then diminished slightly from 1976 to 1992. Specifically, the average January return was found to be significantly different than the average return in the other eleven months of the year.  Seasonality was found in the high-quality end of the corporate bond market during the 1966-78 period, but there was no evidence of seasonality in the government bond market.
Trade Openness And Economic Growth Revisited
Authors: Merikas Anna , Vozikis George S. , Merikas Andreas
Published: February 2016

Our study attempted to establish how positive and how robust the relationship between average economic growth rate and the pace at which exporting activity grows using Extreme Bounds Analysis on Dollar's (1992) 95 nation openness index.  Our results indicate that not only there is indeed such a positive and robust relationship, but there is also an equally robust but negative relationship between average economic growth rates and the real exchange rate distortion index, as well as a positive and robust effect between export share of GDP with the investment share in GDP, which in turn is robustly linked to output growth and GDP expansion.
Methodological Choices In Detecting Divergent Earnings
Authors: Doran David T.
Published: February 2016

This paper empirically tests for methodological superiority in detecting divergent earnings (the difference between actual and expected earnings).  Divergent earnings are generated using Value Line forecasted and reported earnings data.  Two hundred random samples of 100 cases each are drawn.    One hundred independent two sample tests are performed with 0%, 1%, 3%, 5%, 7%, and 10 % positive earnings introduced.  The two sample tests are performed using both parametric (t test), and nonparametric (Mann Whitney test) statistics.  They are performed on the “divergent earnings” data deflated by: 1) forecasted earnings , and 2) the market price of the stock.  The results indicate that the superior alternative is nonparametric statistical methods based upon ranks, and the deflator choice under these nonparametric methods is of little consequence.
Education And Economic Growth In Korea, 1966 To 1997
Authors: Lee Namchul
Published: February 2016

This paper examines the aggregate production function for Korea, using direct estimates of human capital.  The contribution of this study possibly provides be affirmation of the myriad role education plays in Korean society, including that of economic growth.  I have used the Cobb-Douglas production and time series data of physical capital, labor force, and human capital measurements. In terms of an estimation technique, I have used modern time series methods specifically designed to deal with covariance stationary based on the Augmented Dickey-Fuller (ADF) unit root tests.  To date, these techniques have not been frequently used to explore the nature of quantity and quality human capital variables, physical capital, and labor variables.  This study has led me to the conclusion that the level of human capital is a significant determinant for economic growth.  The coefficient for the quality of human capital stock, however, I found to be negative and significant.  These measures ignore the important role of training and learning through practice, and the productivity effect of the educational curriculum.
The Academic Ethics Of Graduate Business Students: 1993 To 1998
Authors: Brown Bob S.
Published: February 2016

Students enrolled in a graduate business school were surveyed in 1993 and 1998 about the extent of their participation in 15 unethical academic practices, their rating of the ethical level of the practices, and the reasons why they would participate in them.  The level of participation in the practices showed a moderate increase over the five-year period, while ratings of their ethical level and reasons for participating in them stayed about the same.  Possible explanations of the results and their implications for graduate faculty are discussed.
The Roth Versus The Traditional IRA: A Comparative Analysis
Authors: Butterfield Scott L. , Jacobs Fred A. , Larkins Ernest R.
Published: February 2016

                This study provides economic analyses that allow wealth accumulation comparisons between a traditional IRA and Roth IRA.  We performed economic analyses involving an investor with fixed pre-tax earnings or wealth available to invest in either the traditional or the Roth IRA, but not both.  These analyses have shown that the traditional IRA has significant wealth accumulation advantages over the Roth IRA in all but rare circumstances.  In our analyses, the traditional IRA outperforms the Roth IRA by accumulating more wealth available at retirement.  Thus, our findings demonstrate that the Roth IRA is inferior to the traditional IRA as a wealth accumulation vehicle in all but rare circumstances.
An International Comparative Study Of Per Capita Consumption Of Import: Implications For U.S-Japan Trade
Authors: Yu Tyler T. , Zhang Miranda M.
Published: February 2016

This paper discusses the per-capita consumption of imports aspect of international trade.  A research hypothesis is tested to investigate if there is a significant difference among G-7 countries in per-capita consumption of imports and the implication of the testing results for the U.S. - Japan bilateral trade deficit.  The results of the ANOVA and the Kruskal-Wallis test yield insignificant variation in per-capita consumption of imported goods/services among the G-7 countries.  The study recapitulates the reason(s) for the U.S. trade deficit with Japan and essentially states that factors other than trade barriers and restrictions cause the U.S. trade deficit with Japan.  While this result may initially seem counterintuitive and inconsistent with popular wisdom, it may actually help uncover the true causes for the sustained trade deficit with Japan.
Determinants Of Foreign Direct Investment: Taiwan, 1965 - 1993
Authors: Lin Yingshing , Szenberg Michael , Webster Thomas J.
Published: February 2016

This study empirically investigates the relationship between changes in macroeconomic and microeconomic (firm-specific) determinants and changes in foreign direct investment made by Taiwanese firms.  The empirical analysis presented in this paper confirms that at the macroeconomic level of generality increases in Taiwanese foreign direct investment the period 1965-1993 resulted from rapid capital accumulation, which encouraged the development of capital-intensive industries, the accumulation of manufacturing intangible assets, and labor shortages.   At the level of the individual firm, the empirical analysis presented in this paper verifies that an appreciating foreign-exchange rate, higher export profits, wider differential economic growth  and international interest rates were important determinants in the decisions of firm management to invest overseas.  The analysis indicates that while changes in foreign-exchange rates and capital controls were important in affecting the volume of foreign direct investment changes in the underlying structure of the Taiwanese economy played a more significant role.  Specifically, Taiwanese manufacturing growth in previous decades developed specific industrial strengths, which enabled Taiwanese enterprises to exploit comparative advantages in production and management methods to compete effectively in international markets.
Deontological And Teleological Influences On Marketing Research Ethics
Authors: Lund Daulatram B.
Published: February 2016

Using factorially designed marketing research scenarios this study investigates the influence of deontological and two teleological factors on marketing professionals' (1) ethics judgment and (2) decision to either reward or punish an ethical/unethical research behavior.  The results indicate that marketing professionals make research ethics judgment based on deontological considerations (the inherent rightness or wrongness of a researcher's behavior).  However, their decisions to either reward or discipline ethical/unethical research behaviors are guided primarily by ethical judgment and only marginally by teleological considerations (the consequences of behaviors on the organization).  Implications of results for marketing research ethics and some directions for future research are discussed.