bluuebunny/crossref_metadata_2025 huggingface dataset:
Intelligent Production Modeling Using Full Field Pattern Recognition
Authors: Khazaeni Y.. , Mohaghegh S.D.. D.
Published: December 2011

Production-data analysis has been applied extensively to predicting future production performance and field recovery. These applications operate mostly on a single-well basis. This paper presents a new approach to production-data analysis using artificial-intelligence (AI) techniques in which production history is used to build a fieldwide performance-prediction model. In this work, AI and data-driven modeling are used to predict future production of both synthetic- (for validation purposes) and real-field cases.

In the approach presented in this article, production history is paired with field geological information to build data sets containing the spatio-temporal dependencies among different wells. These dependencies are addressed by compiling information from closest offset wells (COWs) that includes their geological and reservoir characteristics (spatial data) as well as their production history (temporal data).

Once the data set is assembled, a series of neural networks are trained using a back-propagation algorithm. These networks are then fused together to form the intelligent time-successive production-modeling (ITSPM) system. This technique uses only the widely available measured data such as well logs and production history of existing wells to predict future performance of the existing wells and production performance of the new (infill) wells. To demonstrate the applicability of this method, a synthetic oil reservoir is modeled using a commercial simulator. Production and well-log data are extracted into an all-inclusive data set. Several neural networks are trained and validated to predict different stages of the production. The ITSPM method is used to estimate the production profile for nine new wells in the reservoir. Furthermore, ITSPM is also applied to two giant oil fields in the Middle East. The first one has more than 200 wells and 40 years of production history. ITSPM's production predictions of the four newest wells in this reservoir are compared with their actual production. The second real field has hundreds of wells producing from multiple layers. The field has undergone waterflooding for almost its whole life. This case also shows the capabilities of this technique in more-complex scenarios and especially multiphase systems.
Modeling Facility-Expansion Options Under Uncertainty
Authors: Jablonowski C.. , Ramachandran H.. , Lasdon L..
Published: December 2011

During the concept comparison and selection phase of capital projects, decision makers compare development options and select one option to carry forward to detailed engineering. This effort is often complicated by uncertainty in one or more of the critical inputs. Therefore, project teams typically investigate how different assumptions about the uncertainty influence optimal decisions. In cases where initial investment decisions are costly to change, the analysis of facility flexibility increases in importance. The goal is to find the optimal balance between initial capacity and the allocation of space and other resources for future expansion. This paper reports the results of a research project in which the authors develop an integrated asset model for a hypothetical deepwater asset and use the model to investigate various aspects of facility design under uncertainty. The method produces estimates for the optimal initial capacity, the likelihood of expansion, the expected size of expansion, and the willingness to pay for the option to expand. The approach is systematic; the model solves quickly and, thus, enables a wide scope of uncertainty analysis. The graphical output is intuitive and facilitates communication between the facility engineer, subsurface engineers, and management.
Near-Well-Subdomain Simulations for Accurate Inflow-Performance-Relationship Calculation To Improve Stability of Reservoir/Network Coupling
Authors: Guyaguler B.. , Zapata V.J.. J. , Cao H.. , Stamati H.F.. F. , Holmes J.A.. A.
Published: December 2011

Externally coupled workflows that rely on exchanging inflow-performance relationships (IPRs) at the coupling points, such as those between reservoir and surface-network simulators, may exhibit oscillations because of the IPR calculated at the beginning of a timestep not being representative of the IPR at the end of the timestep. One solution is to have an implicitly coupled reservoir/surface system. This is often impractical because the reservoir and the surface network may be modeled using different applications, or the resulting coupled system may become too large and too complex to solve implicitly because of processing time and convergence issues. We propose the calculation of multipoint IPRs obtained by solving near-well subdomains for the subsequent timestep. A flexible reservoir-simulation architecture enables the dynamic creation and simulation of near-well subdomains at run time. Subdomains are created automatically within the vicinity of the well or may be defined dynamically from the pressure gradient. These near-well-subdomain simulations are embedded within the full-field simulation and extract all the required model properties (pressure/volume/temperature, rock) from the full-field model. The most recent fluxes from the global solution are used as boundary conditions for the near-well subdomains. In this paper, the subdomain IPRs are used within reservoir/network coupling workflows for which traditionally calculated IPRs result in oscillations and high errors. Sensitivity analysis is carried out on the extent of the subdomains and the size of the coupling timestep. A real field case is used to show that subdomain IPRs result in smooth pressure/ rate profiles as opposed to the oscillatory profiles obtained from explicitly calculated IPRs and that they also help reduce balancing errors between reservoir and surface models.
Rheology of a New Sulfonic Associative Polymer in Porous Media
Authors: Seright R.S.. S. , Fan Tianguang , Wavrik Kathryn , Wan Hao , Gaillard Nicolas , Favéro Cédrick
Published: December 2011

For hydrophobically associative polymers, incorporating a small fraction of hydrophobic monomer into a hydrolyzed polyacrylamide (HPAM) polymer can promote intermolecular associations and thereby enhance viscosities and resistance factors. In this paper, we investigate the behavior of a new associative polymer in porous media. The tetra-polymer has low hydrophobic-monomer content and a molecular weight (Mw) of 12–17 million g/mol. Total anionic content is 15–25 mol%, including a few percent of a sulfonic monomer. This polymer is compared with a conventional HPAM with 18–20 million g/mol Mw and 35–40% anionic content. Rheological properties (viscosity vs. concentration; and shear rate and elastic and loss moduli vs. frequency) were similar for the two polymers [in a 2.52% total dissolved solids (TDS) brine at 25 °C]. For both polymers in cores with permeabilities from 300 to 13,000 md, no face plugging or internal-filter-cake formation was observed, and resistance factors correlated well using the capillary-bundle parameter. For the HPAM polymer in these cores, low-flux resistance factors were consistent with low-shear-rate viscosities. In contrast, over the same permeability range, the associative polymer provided low-flux resistance factors that were two to three times the values expected from viscosities. Moderate shear degradation did not eliminate this effect—nor did flow through a few feet of porous rock. Propagation experiments in long cores (up to 157 cm) suggest that the unexpectedly high resistance factors could propagate deep into a reservoir—thereby providing enhanced displacement compared with conventional HPAM polymers. Compared with HPAM, the new polymer shows a significantly higher level of shear thinning at low fluxes and a lower degree of shear thickening at high fluxes.
The Fractured Triangle; A Graphically Aided Technique to Characterize Naturally Fractured Reservoirs from Pressure Transient Analyses
Authors: Elkewidy Tarek
Published: December 2011

This new technique is introduced to characterize all kinds of naturally fractured (secondary porosity) reservoirs, including carbonates, basements, and clastics on the Megascopic scale of well testing delineation. The technique is based on an original view of pressure transient data (buildup). In fact, this technique bridges between the Macro, Meso, and Megascopic scales of reservoir characterizations.

Conventional well testing analysis techniques, e.g. Horner method, do not often work for naturally fractured reservoirs since they are based on a homogeneous reservoir model. In addition, all available techniques to characterize naturally fractured reservoirs from pressure transient analyses are very much theoretical models based on unrealistic geometrical assumptions. They lack practical applications and produce limited information.

The new technique has the merit of working on real reservoir data. It utilizes pressure buildup data through the fact that formation fluids travel across different systems in heterogeneous naturally fractured reservoirs; matrix, fractures and the damaged area. A unique graphical characterization of shut-in well pressure versus time will illustrate the effect of fluid movements from the matrix system (or the tiny fractured system) through the main fracture system and across the damage area, if any, into the well. Fluid movements through each system are represented graphically. The technique is further optimized through application of pressure derivative methods to yield a very characteristic graphical representation (triangle) of each hydraulic "flow" unit in the reservoir.

The presence of the triangle sides can be used to confirm the existence of a secondary porosity system (fractures) and/or damaged area. The slopes and intersection values of the straight lines are utilized into exclusive formulas to yield the most important petrophysical and engineering parameters about the heterogeneous naturally fractured reservoir (and, in many cases, other kinds of reservoirs) including: effective fractures, matrix and skin systems volumes, partitioning coefficient, fracture intensity index, formation resistivity factor, formation tortuosity, effective drainage radius, damage radius, effective cementation exponent, fracture porosity, matrix porosity, storativity ratio, in addition to fracture permeability, matrix permeability, damaged (skin) permeability, average permeability, pressure drop across the damage area, skin factor, damage permeability, average/dimensionless diffusivity factor, flow efficiency, damage ratio/factor, economic implication of formation damage, average hydraulic "flow" unit quality index. This document and presentation will cover the theory behind the technique and present actual field application examples.
The Characterisation of Heavy Oils and Tar-Bitumen Deposits - Southern Iraq Oilfields
Authors: Ali Abdullah A.
Published: December 2011

The study area contains oil reservoirs in Cretaceous and Upper most Jurassic Formations, at different depths and in a variety of lithologies. There is having in the same area, several possible source rocks for such hydrocarbon.

The term "solid bitumen", as used in this study, implies in a general sense an immovable and highly viscous, or solid, oil-derived precipitate under reservoir conditions. Several natural processes leading to the deposition of solid bitumen in a reservoir have been proposed in the literature since they were first reported in the Western Canada basin in the early 1970, Three principal processes which are the most frequently cited in the literature are thermal alteration, deasphalting, and biodegradation. Thermal alteration (maturation) of pre-existing liquid hydrocarbons to form hydrogen-depleted carbonaceous residues and associated gases can result in deposition of solid bitumen in the carrier bed and reservoir at an elevated temperature.
The Effects of Asphaltene Precipitation and Deposition Control Parameters on Reservoir Performance: A Numerical Approach
Authors: Khanifar Ahmad , Demiral Birol , Darman Nasir
Published: December 2011

Asphaltene precipitation and deposition problems are one of the severe problems which some reservoirs may face with them during their production life. Asphaltene deposition can affect on reservoir performance such as porosity and permeability reduction, wettability alteration, moreover it may lead to plugging of wellbore and production surface facilities. These effects can be modeled by consideration some asphaltene control parameters by activation asphaltene option in compositional simulation package. These parameters are usually estimated from core flooding experiments.

This paper mentions the concept of asphaltene modeling and its related parameters and also describes the numerical study results of the effect of asphaltene precipitation and deposition control parameters on reservoir performance, by using a compositional simulation model with asphaltene modeling options. For this purpose, the real reservoir geology model and fluid data are used. After tuning the equation of state (EOS) by analyzing the oil properties data and setting the asphaltene control parameters, the simulation model is built by incorporation of the EOS for asphaltic oil properties and the asphaltene parameters into the compositional simulation model. The model enables the simulation of asphaltene precipitation, flocculation, and deposition including adsorption, plugging, and entrainment. Also, it can show the resulting reduction in porosity and permeability and changes in oil viscosity and rock wettability according some range of asphaltene control parameters.

The model is used to investigate the effects of these parameters selection on reservoir performance, including oil production, recovery factor and average reservoir pressure, also, asphaltene behavior including precipitation, flocculation, adsorption, plugging and entrainment, moreover, formation damage and its effect of rock wettablity changes. The results show the effect of the asphaltene precipitation and deposition parameters selection on reservoir performance clearly, so it should correctly calibrate and carefully use them for modeling. Also, for reservoir that does not have any asphaltene core flooding experiment, they will be useful for estimating the asphaltene model input parameters and its effect on simulation results.
Flexural Wave Dispersion Analysis for Reservoir Characterization with a Small Diameter Cross Dipole Tool
Authors: Eccles David , Mayor Terry , Zheng Yibing , Elkington Peter
Published: December 2011

Differences between observed and forward modelled flexural wave dispersion characteristics in cross dipole sonic logging in homogeneous formations are useful for evaluating mud invasion and for differentiating between stress-induced and fabric-related anisotropy. In this paper we investigate the sensitivity of the dispersion effect to borehole size and mud slowness, and show the importance of taking account of the tool’s mechanical properties in the forward model - particularly when the tool diameter is a substantial fraction of the well diameter. We demonstrate that a new generation of small diameter cross dipole tool has a small tool-effect in common hole sizes, and extend the dispersion model results down to hole diameters less than 4 inches; we verify the calculations with real data sets acquired in sub 4-inch wells, as well as larger wells up to a 12 inches diameter. The results are also used to examine the size of dispersion corrections needed to calculate shear slowness in situations where low frequencies from the broadband transmitter are coupled relatively weakly to the formation.
Laboratory Rock Characterization Study for Optimized Sand-Control Completion Using Samples Selected from Pre-Khuff Reservoir
Authors: Alqam Mohammad H. , Al-Badairy Hamid H. , Caliboso Edwin T. , Al-Shammary Hussain A.
Published: December 2011

The production of sand into the wellbore is one of the oldest problems in the oil and gas industry. The produced sand could lead to plugging-off the wellbore, erosion of surface equipments, and the settlement on the surface facilities. There are two options currently available to control the sand production: (1) restricting the production rate and ultimately controlling the drawdown pressure that will cause the load-bearing formation from failing at higher stress. (2) Using mechanical/ chemical ion control techniques to prevent the formation sand from entering the wellbore.

This study focuses on investigating the role of rock mechanics, particle size distribution and characterization study for sand control completion. The Knowledge gained from the investigation will be used to build up in-house know-how and skills which enable the setting of new guidelines for evaluating and designing of the best type of sand control techniques.

An integrated approach was applied to investigate the role of rock mechanical properties, sand texture, particle size distribution and location of clays materials within the pore structure in sandstone samples selected from Pre-Khuff reservoirs. Ultrasonic compressional and shear velocities were measured on each sample and dynamic Young's modulus and Poisson's ratio were obtained. Eight representative samples were selected from the wells under study for mineralogical characterization and for identification of the clay types and their distribution within the samples by using X-ray Diffraction (XRD) and Environmental Scanning Electron Microscopy (ESEM) analytical techniques. Dry sieve analysis and ESEM were also conducted on samples selected from various depths. In addition, porosity and permeability measurements were conducted on the samples.

The results, showed that porosity level ranges from 29%- 4.0% and permeability ranges from 968 - 0.1md. The XRD analyses conducted on the samples indicated the presence of Dolomite, Microcline and their disappearance, which has more cementing characteristic compared to other minerals. The grain-coating cement was evident; this provides a significant cementation to the grains and tends to have more strength and high friction angles.

The samples tested from some of the wells follow the reported relationship between unconfined compressive strength and porosity. There is inverse relationship between these two important properties. This relationship will provide us with a correlation chart to find out the Unconfined Compressive Strength (UCS) of other interval in the formation.
Full Field Reservoir Geological Model Integrating High Resolution Sequence Stratigraphy: Nahr Umr Sandstone, Block 5, Offshore Qatar
Authors: Klem Niels Korsholm , van Buchem Frans , Hoch Esbern
Published: December 2011

Oil bearing ultra thin, shallow marine sandstones, with a thickness of only 3 – 5 ft are present in the Upper Aptian - Middle Albian lower part of the Nahr Umr Formation in Block 5, offshore Qatar. The sands have been produced for 16 years from horizontal wells and Nahr Umr has now reached a mature development stage where identification of further infill opportunities requires very detailed reservoir characterization studies and extensive simulation work. This paper describes how integration of core studies and detailed palynological analysis has improved the understanding of both the reservoir architecture and the reservoir quality distribution. This approach allowed construction of a deterministic 3D static model, which was used for dynamic simulation work.

The high resolution sequence stratigraphic model is based on the detailed description of 28 cored vertical wells, a core gamma-ray controlled log calibration, and a closely spaced palynological sampling. The lower part of the Nahr Umr Formation consists of a large variation of sedimentary facies, including sandstones, claystones, oolitic ironstones and carbonate mudstones and wackestones. In addition, locally, carbonate and siderite cement are present as well as varying amounts of authigenic glauconite. These facies are organized in six different types of small scale (decimeter to metre scale) cycles, which form a stacking pattern controlled by the 3rd order depositional sequences. The obtained insight in the systematic and predictive spatial distribution of sedimentary facies forms the framework for the reservoir model, with the best reservoir units occurring in the sandstone dominated cycles, whilst low permeable silts, iron-rich clays, iron ooids and carbonates form flow baffles between the main pay zones. Facies maps for each cycle were refined with input from horizontal well data, thus further improving the input for the full field static reservoir model. Calibration of the modelled flow properties against dynamic flow data obtained from numerous Mini-DST's provided a valuable quality check of the model properties.
Electrokinetics of Limestone and Dolomite Rock Particles
Authors: Alotaibi Mohammed B. , Nasr-El-Din Hisham A. , Fletcher James J.
Published: December 2011

High-salinity water such as seawater, or formation brines, is frequently injected in carbonate reservoirs. Ion interactions between injection water, reservoir fluids, and rock surface are quite complex. It has recently come to be believed that the chemistry of injection water can significantly enhance oil recovery. Several reaction mechanisms were suggested, including rock dissolution, change of surface charge, and/or sulfate precipitation.

This study attempts to characterize the electrokinetics of limestone and dolomite suspensions at 25 and 50°C. In addition, reaction mechanisms at the water/rock interface were established. Synthetic formation brine, seawater, and aquifer water were chosen from Middle East reservoirs. Carbonate particles were soaked in high- and low-salinity water. A phase-analysis-light-scattering (PALS) technique was used to determine the zeta potential (surface charge) of carbonate particles over a wide range of pH, ionic strength, and temperature.

Zeta potential of limestone particles was significantly affected by calcium ion. Low-salinity water created more negative charges on limestone and dolomite particles by expanding the thickness of the diffuse double layer. Individual divalent cations decreased the zeta potential of limestone particles in sodium chloride solutions, while sulfate ions showed a negligible effect. Limestone particles in high-salinity water had decreased zeta potential. The solubility of calcium ions increased as temperature was increased and thus created additional negative charges. The absence of sulfate in aquifer water strongly influenced the dolomite surface charge. In summary, surface-charge adjustment from positive to negative can alter the wettability of carbonate rock from preferentially oil-wet to water-wet. As a result, residual-oil saturation should be decreased.
Deconstructing a State-of-the-Art Review of the Asbestos Brake Industry
Authors: Egilman David Steven , Ardolino Emily Laura , Howe Samantha , Bird Tess
Published: December 2011

State of the art is a legal concept that describes what was known as knowable by experts including manufacturer's state of knowledge about the potential hazards of their product(s) at a point in time. In 2004, Paustenbach et al. published a state-of-the-art review that describes the development of knowledge about asbestos hazards to brake mechanics performing asbestos brake installation and maintenance. Paustenbach et al.'s review, however, omits important pieces of corporate knowledge, dismisses several historical scientific conclusions and ignores the way experts have applied the results of scientific research to protect workers and consumers handling asbestos brakes. By taking their state-of-the-art review out of the legal liability context, Paustenbach et al. create a misleading version of events that fails to properly address the question of what asbestos brake manufacturers knew or should have known about the potential hazards of their brakes to mechanics over time. Without proper presentation of this information, judges and juries cannot adequately assess whether these companies had a duty to warn or take other action to prevent injury to those exposed to their asbestos brakes.
Patterns of Mortality among Wisconsin Uniroyal Tire Manufacturing Workers
Authors: Rubin Staci Melissa , Clapp Richard
Published: December 2011

The goal of this analysis was to determine the patterns of mortality among deceased workers of the former Uniroyal, Inc. Plant in Eau Claire, Wisconsin, who were exposed to solvents. After collecting information on cause of death, we conducted a standardized proportional mortality ratio (PMR) and proportional cancer mortality ratio (PCMR) analysis. The results of the PCMR analysis indicate that former Uniroyal workers experienced elevated mortality due to cancers, especially lymphohematopoietic cancers, compared to other Wisconsin decedents. The former workers and family members were pursuing litigation at the time of publication. We received the list of deceased workers from plaintiffs' attorney and were compensated for conducting the analysis; the funder did not directly participate in any part of the study or influence the results. We conclude there is evidence of excess lymphohematopoietic cancer in this worker cohort.
Growth Diagnostics: The Puzzle of Pakistan's Lagging Economic Growth
Authors: Khan Shahrukh Rafi
Published: December 2011

Advocates of growth diagnostics have shown it to be a preferable alternative to other methods of formulating a growth strategy such as cross-country regressions, growth accounting or international benchmarking using cross country surveys. We show that growth diagnostics also suffers from problems and demands a high level of economic sophistication from its practitioners. We suggest a simpler prelude before launching into rigorous analysis and apply this method to address the puzzle of Pakistan’s lagging per capita GDP relative to India.
The Impacts of Trade Liberalisation and Technological Change on GDP Growth in Indonesia: A Meta Regression Analysis
Authors: Permani Risti
Published: December 2011

Twelve selected studies investigating effects of trade liberalisation in Indonesia resulting in 25 point estimates are included in the Meta Regression Analysis to assess the growth-enhancing effects of trade liberalisation and technological change. Given high variation across studies, this study finds no robust evidence of the positive impacts of a tariff cut on economic growth rates. However, it finds robust evidence of the growth-enhancing effects of technological change. This study also finds that studies which are published assuming increasing return to scale, focusing on non-agricultural sectors, using pre-1997 databases and with more disaggregated sectors tend to report higher growth effects of trade liberalisation. Compared to results reported by Indonesian researchers, non-Indonesian academic researchers report lower growth effects of trade liberalisation. Overall, this study suggests that providing assistance to developing countries to improve their productivity might be a better approach to multilateral negotiations than putting pressures on these countries to remove their trade barriers.
Integrating Multijurisdictional Issues into the Introductory Tax Courses
Authors: Schadewald Michael S.
Published: December 2011

Tax educators are recognizing the increased importance of international and multistate tax issues in accounting practice, and the corresponding need to introduce accounting students to the basic principles of multijurisdictional taxation. Obstacles to greater coverage of multijurisdictional issues in the introductory tax courses include not only the significant time constraints that instructors face in these courses, but also a lack of instructional resources and experience needed to effectively teach these topics. This paper is designed to help tax educators overcome these obstacles by identifying the appropriate multijurisdictional learning objectives for the introductory tax courses, summarizing available instructional resources, and providing sample teaching materials that can be used to teach these topics.
The Effect of Taxes on Corporate Debt Maturity Decisions: An Analysis of Public and Private Bond Offerings
Authors: Newberry Kaye J. , Novack Garth F.
Published: December 2011

This paper tests theoretical predictions of a relation between taxes and corporate debt maturity decisions using bond offerings (public and private) during 1988–1995. Consistent with predictions of a tax clientele effect, a positive relation between firms' marginal tax rates and the maturity term of their corporate bond offerings is found. Also consistent with tax predictions of a term structure effect, the results indicate that firms issue corporate bonds with longer maturities in periods characterized by large term premiums (for long- vs. short-term interest rates). In periods with large term premiums, long-term bonds accelerate interest deductions into the early years of the bond obligation (with the present value of pre-tax interest payments being no more for the long-term bond than for successive short-term bond issues). These findings extend prior research on determinants of financing choices by providing some of the first empirical evidence that taxes are related to corporate debt maturity decisions.
The Outsourcing of Corporate Tax Function Activities
Authors: Dunbar Amy E. , Phillips John D.
Published: December 2011

This study investigates the factors associated with firms' decisions to outsource corporate tax-planning and -compliance activities. The results indicate that transaction costs relating to human-asset specificity, proprietary technology, and economies of scale, along with the status of firms' top tax professionals and recent growth, are factors that help explain variation in the proportion of 1997 tax-planning expenditures made to external service providers. In contrast, only firm size and growth help explain variation in the proportion of tax-compliance activities outsourced. Finally, the results indicate that firms with more of a tax-planning focus outsource greater (lesser) proportions of their tax-planning (-compliance) activities. These results provide the first empirical evidence relating to the economic motivations behind tax function outsourcing.
The Influence of Firm Maturation on Tax-Induced Financing and Investment Decisions
Authors: Pittman Jeffrey A.
Published: December 2011

Empirical evidence that taxes influence firms' capital structures has been elusive. Scholes and Wolfson (1989) argue that refinancing costs that accumulate with age affect the time-series variation in firms' tax-induced financing and investment policies. Specifically, they predict that as capital structures gradually become more constrained over time, firms' financing decisions will become less sensitive to their marginal tax rates; and that as firms are increasingly impeded from adjusting their capital structures, they will resort to relying more on investmentrelated tax shields. This study examines panel data spanning firms' first nine public years that provides strong, robust evidence that the evolution in debt and asset tax shields is consistent with Scholes and Wolfson's (1989) predictions. In separate tests, age is measured from a firm's initial public offering and from its incorporation to consider whether the duration of their public and private existence, respectively, affects tax shield choice.
Embedded Options and Tax Decisions: A Reconsideration of the Traditional vs. Roth IRA Decision
Authors: Hulse David S.
Published: December 2011

Embedded options arise in many tax-related decisions because of the ability to subsequently alter one's choices in response to changing conditions. This article analyzes one type of embedded option that is especially amenable to being modeled and that is of widespread interest: the decision to contribute to a traditional or Roth IRA, where the embedded option arises from the opportunity to subsequently roll over a traditional IRA to a Roth IRA. The results show that the alternative with which the embedded option is associated (i.e., a traditional IRA contribution) might be incorrectly rejected when the option is ignored.
Tax-Reporting Implications of Asymmetric Treatment: Direct Subsidies vs. Tax Deductions
Authors: Vines Cynthia C. , Wartick Martha L.
Published: December 2011

The Treasury Department has criticized use of the federal income tax system to deliver indirect subsidies to taxpayers in the form of tax deductions, and recommended that all such deductions be eliminated. It recognized, however, that it would be necessary to replace some tax deductions with direct subsidies. Using an experiment, we examined whether the form of the subsidy (tax deduction or direct subsidy) affects tax reporting. Despite the economic equivalence of the two forms of subsidy, we found that taxpayers who are disadvantaged by not receiving a direct subsidy reported more income than taxpayers disadvantaged by not receiving a tax deduction.
Near Zero Taxable Income Reporting by Nonprofit Organizations
Authors: Omer Thomas C. , Yetman Robert J.
Published: December 2011

In this paper, we provide evidence consistent with nonprofit organizations managing their taxable income to near zero by examining the cross-sectional distribution of taxable income as reported on IRS form 990-T. We find an unusually large number of nonprofits that report taxable income profitability in the range of [–0.01, 0.01). Further analysis finds that various frictions and restrictions impede nonprofits from reporting near zero taxable income. We find that the likelihood that a nonprofit reports near zero taxable income is decreasing in size and when the taxable activity has a tax-exempt counterpart. We also find that charitable nonprofits are less likely to report near zero taxable income than are hospitals. Finally, we find that the use of a paid CPA preparer is associated with a higher probability of reporting near zero taxable income.
Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?
Authors: Hurtt David N. , Seida Jim A.
Published: December 2011

This study examines the effect of tax-rate-based holding period incentives on individual investors' earnings release period selling decisions using selling activity proxies computed from intra-day transaction data. We find evidence that earnings release period selling activity, for a given level of past stock price appreciation (depreciation), is lower (higher) when the magnitude of the tax-rate incentive to hold long term is larger. The results are, however, sensitive to the time period used to compute the past stock price change variable. Although we report results consistent with income tax considerations influencing individual investors' selling decisions, the results cannot be definitively attributed to holding period incentives.
State-Sponsored College §529 Plans: An Analysis of Factors that Influence Investors' Choice
Authors: Alexander Raquel Meyer , Luna LeAnn
Published: December 2011

Taxpayers have invested more than $45 billion in state-sponsored §529 college savings plans. Created by federal legislation in 1996 and enhanced by a 2001 tax law change, all 50 states and the District of Columbia now offer a §529 plan. Some states provide tax deductions and/or exemptions to taxpayers choosing in-state plans. Because of the lack of historical return data on these funds and the absence of comparable investment vehicles, investors rely extensively upon securities dealers for fund recommendations. Using proprietary panel data for 77 plans in 50 states over eight quarters, this paper compares tax and nontax factors that drive §529 investment choices. This paper explains why an investor may choose an out-of-state §529 plan despite losing a potential state tax deduction. This paper also has policy implications for lifetime savings accounts proposed by the Bush administration.
Efficacy of ABT-116, an antagonist of transient receptor potential vanilloid type 1, in providing analgesia for dogs with chemically induced synovitis
Authors: Cathcart Curtis J. , Johnston Spencer A. , Reynolds Lisa R. , Al-Nadaf Sami , Budsberg Steven C.
Published: December 2011

Objective—To investigate the ability of ABT-116 (a proprietary antagonist of transient receptor potential vanilloid type 1) administered at 2 doses to attenuate lameness in dogs with experimentally induced urate synovitis.

Animals—8 purpose-bred mixed-breed dogs.

Procedures—In a 4-way crossover study, dogs orally received each of low-dose ABT-116 treatment (LDA; 10 mg/kg), high-dose ABT-116 treatment (HDA; 30 mg/kg), firocoxib (5 mg/kg), and no treatment (nontreatment) once a day for 2 days, in a randomly assigned order. Synovitis was induced on the second day of each treatment period by intra-articular injection of either stifle joint with sodium urate, alternating between joints for each treatment period, beginning with the left stifle joint. Ground reaction forces, clinical lameness scores, and rectal temperature were assessed before the injection (baseline) and at various points afterward.

Results—Lameness scores at the 2-, 6-, and 12-hour assessment points were higher than baseline scores for HDA and nontreatment, whereas scores at the 2- and 6-hour points were higher than baseline scores for LDA. For firocoxib, there was no difference from baseline scores in lameness scores at any point. Compared with baseline values, peak vertical force and vertical impulse were lower at 2 and 6 hours for HDA and nontreatment and at 2 hours for LDA. No changes in these values were evident for firocoxib. The HDA or LDA resulted in higher rectal temperatures than did treatment with firocoxib or nothing, but those temperatures did not differ among treatments.

Conclusions and Clinical Relevance—HDA had no apparent effect on sodium urate–induced lameness; LDA did attenuate the lameness but not as completely as firocoxib treatment. High rectal temperature is an adverse effect of oral ABT-116 administration that may be of clinical concern.
Changes in the Lower Drava River Water Quality Parameters Over 24 Years
Authors: Gvozdić Vlatka , Brana Josip , Puntarić Dinko , Vidosavljević Domagoj , Roland Danijela
Published: December 2011

Changes in the Lower Drava River Water Quality Parameters Over 24 Years

The goal of this study was to analyse 13 physico-chemical and microbiological parameters of the Drava River water at three sampling sites in the lower Drava region (eastern Croatia) over two distinct periods: the pre-war period between 1985 and 1992 and the post-war period between 1993 and 2008. Over both periods, most parameters kept within the tolerable water quality limits, while NO3-N, NH4-N and BOD5were higher. The lower Drava showed slight organic pollution with high concentrations of dissolved oxygen. High levels of total coliforms and heterotrophic bacteria in the post-war period were only found downstream of the town of Osijek. Upstream of Osijek, the river showed a tendency for improvement.
Work Stress Among University Teachers: Gender and Position Differences
Authors: Slišković Ana , Seršić Darja
Published: December 2011

Work Stress Among University Teachers: Gender and Position Differences

The aim of this study was to investigate exposure to stress at work in university teachers and see if there were differences between men and women as well as between positions. The study was carried out online and included a representative sample of 1,168 teachers employed at universities in Croatia. This included all teaching positions: assistants (50 %), assistant professors (18 %), associate professors (17 %), and full professors (15 %). Fifty-seven percent of the sample were women. The participants answered a questionnaire of our own design that measured six groups of stressors: workload, material and technical conditions at work, relationships with colleagues at work, work with students, work organisation, and social recognition and status. Women reported greater stress than men. Assistant professors, associate professors, and full professors reported greater stress related to material and technical conditions of work and work organisation than assistants, who, in turn, found relationships with colleagues a greater stressor. Full professors, reported lower exposure to stress at work than associate professors, assistant professors, and assistants.
Application of Platelet Rich Plasma in Sports Medicine
Authors: Ficek Krzysztof , Kamiński Tomasz , Wach Ewa , Cholewiński Jerzy , Cięszczyk Paweł
Published: December 2011

Application of Platelet Rich Plasma in Sports Medicine

Any new method of treatment is associated with high expectations for its success, particularly if the therapy is based not only on the premise of achieving a symptomatic effect, but also improving functional quality and repairing structurally damaged tissues. Platelet Rich Plasma (PRP) application was shown to be a successful catalyst in the healing process for a wide variety of conditions in animal and human models. However, its use has been controversial due to many types of the PRP definition, optimal concentration, and modalities of implementation. In the qualification of patients for PRP treatment, not only should medical indications be considered, but also the role of participation in therapy with a physiotherapist supervising physical parameters and techniques used during recovery time. Further study is required in order to define optimal handling procedures of PRP injection. Long-term follow up will reveal if the promise of this substance can be realized and implemented to maximize its potential as a therapeutic remedy.
Micropropagation of the wild legume Canavalia rosea (Sw.) DC. from coastal sand dunes
Authors: D'Cunha Melwyn , Sridhar Kandikere
Published: December 2011

Micropropagation of the wild legume Canavalia rosea (Sw.) DC. from coastal sand dunes

The wild legume Canavalia rosea (known in India as C. maritima) grows on coastal sand dunes of Southwest India. Anthers and 8 other explant types of this species (tender pods, cotyledons of ripened beans, cotyledons of germinated dry seeds, hypocotyls, young shoot buds, nodes, internodes, and roots) were used for in vitro culture. Among them, cotyledons and hypocotyls of germinated dry seeds showed a positive response. Friable callus production was seen within 4 weeks at the cut ends of cotyledon explants in MS medium fortifed with 1 mg L-1 each of BAP and 2iP. Cotyledon explants of seedlings also showed shoot bud induction in MS medium with 0.5 mg L-1 each of BAP and 2iP. Increased shoot bud induction was seen at elevated concentrations of hormones (7-27%). Hypocotyls inserted upside down on the medium with 1 mg L-1 each of BAP and 2iP, gave rise to leafy shoots within 4 weeks. Solitary or multiple somatic embryos emerged from the 10 week-old calli of cotyledons supplemented with 1.5 mg L-1 each of BAP and 2iP. Secondary embryos were also induced in some of the somatic embryos. Hypocotyls excised from 3-5-day-old seedlings in MS medium at low concentrations of auxins, produced roots within 3 weeks. The stem cuttings treated with IBA (0.25 mg L-1) increased the percentage of rooting response. Conventional methods of propagation of C. rosea through seeds may fail due to seed dormancy and mortality of the seedlings under the hostile conditions of coastal sand dunes, thus in vitro and ex vitro culture and hardening techniques may be feasible for rehabilitation. Moreover, such cultured tissues may serve for extraction of secondary metabolites.
Design of Pareto-Optimal Radar Receive Filters
Authors: De Maio Antonio , Piezzo Marco , Iommelli Salvatore , Farina Alfonso
Published: December 2011

Design of Pareto-Optimal Radar Receive Filters

This paper deals with the design of radar receive filters jointly optimized with respect to sidelobe energy and sidelobe peaks via Pareto-optimal theory. We prove that this criterion is tantamount to jointly minimizing two quadratic forms, so that the design can be analytically formulated in terms of a multi-objective optimization problem. In order to solve it, we resort to the scalarization technique, which reduces the vectorial problem into a scalar one using a Pareto weight defining the relative importance of the two objective functions. At the analysis stage, we assess the performance of the receive filters in correspondence of different values of the Pareto weight highlighting the performance compromises between the Integrated Sidelobe Level (ISL) and the Peak Sidelobe Level (PSL).
Integration of Optoelectronic Components with LTCC (Low Temperature Co-Fired Ceramic) Microfluidic Structure
Authors: Malecha Karol
Published: December 2011

Integration of Optoelectronic Components with LTCC (Low Temperature Co-Fired Ceramic) Microfluidic Structure

Investigations on integration of optoelectronic components with LTCC (low temperature co-fired ceramics) microfluidic module are presented. Design, fabrication and characterization of the ceramic structure for optical absorbance is described as well. The geometry of the microfluidic channels has been designed according to results of the CFD (computational fluid dynamics) analysis. A fabricated LTCC-based microfluidic module consists of an U-shaped microchannel, two optical fibers and integrated light source (light emitting diode) and photodetector (light-to-voltage converter). Properties of the fabricated microfluidic system have been investigated experimentally. Several concentrations of potassium permanganate (KMnO4) in water were used for absorbance/transmittance measurements. The test has shown a linear detection range for various concentrations of heavy metal ions in distilled water. The fabricated microfluidic structure is found to be a very useful system in chemical analysis.
Jim Schubert Sui generisin life and as a scholar of biopolitics
Authors: Wohlers Anton E.
Published: December 2011

To his colleagues and the generations of students who had the privilege of knowing him, Jim Schubert was an inventive scholar, dedicated teacher, and tireless mentor. An innovative political scientist, Jim was skilled at incorporating the latest technologies and methods into his research. Engaging and creative as a teacher and mentor, Jim, according to a student and collaborator, “was maybe the kindest, smartest man you could ever meet.” Jim's pioneering work in the field of biopolitics reflect these qualities—he was truly “one of a kind.” As a scholar of biopolitics, Jim left behind a legacy that reflects what Gary Johnson, former editor ofPolitics and the Life Sciences, describes as the mission of both the journal and the association: “to advance knowledge of politics and promote better policymaking through multidisciplinary analysis that draws on the life sciences.”
Physical attractiveness, issue agreement, and assimilation effects in candidate appraisal
Authors: Schubert James N. , Curran Margaret Ann , Strungaru Carmen
Published: December 2011

This study examines the cognitive and affective factors of candidate appraisal by manipulating candidate attractiveness and levels of issue agreement with voters. Drawing upon research in evolutionary psychology and cognitive neuroscience, this analysis proposes that automatic processing of physical appearance predisposes affective disposition toward more attractive candidates, thereby influencing cognitive processing of issue information. An experimental design presented attractive and unattractive candidates who were either liberal or conservative in a mock primary election. The data show strong partial effects for appearance on vote intention, an interaction between appearance and issue agreement, and a tendency for voters to assimilate the dissimilar views of attractive candidates. We argue that physical appearance is important in primary elections when the differences in issue positions and ideology between candidates is small.