bluuebunny/crossref_metadata_2025 huggingface dataset:
Canadian Research Librarians have Little Time for Scholarship
Authors: Haley Pamela
Published: February 2016

A review of:

Fox, David. “Finding Time for Scholarship: A Survey of Canadian Research University Librarians.” Portal: Libraries and the Academy 7.4 (2007): 451-62.

Objective – To provide comparative data from Canadian research universities regarding the time spent on scholarly activities by research librarians.

Design – Qualitative study employing a bilingual survey consisting of thirty-nine questions.

Setting – Canadian Association of Research Libraries (CARL) located at the twenty-seven CARL universities during the spring and fall of 2006.

Subjects – CARL university librarians for whom e-mail addresses could be retrieved.

Methods – The survey was distributed to 1052 CARL librarians during the spring and fall of 2006 via e-mail. Problems with the clarity of two questions became evident during the receipt of responses. The questions were revised and resubmitted to the same population.

Main Results – Five hundred and twenty responses (49.4%) were received, with 441 (84.8%) in English and 15.2% in French. A total of 53 surveys were unusable, leaving 467 (44.4%) cases as the basis for data analysis. Responses to the survey revealed that 51.4% of participants were required or encouraged to undertake scholarship. Of these, 35% were expected, in addition to sabbatical and study leaves, to make scholarship an integral and ongoing part of their professional responsibilities. Due to the individualized and subjective nature of the responses, no clear data emerged on the balance between scholarship and other professional activities. The majority of research librarians, on average, spent less than five hours per week on scholarship activities. For the 290 full-time librarians surveyed, the average time spent per week on all activities (professional and scholarly) was 47.4 hours. Almost one third of the full time librarians worked fifty hours or more per week – the equivalent to the time commitment of the average university professor. Participants indicated that in an ideal world they would like to spend 10% less time on assigned duties. Francophone respondents spent 5% more of their time on professional responsibilities and 5% less time on scholarship. Participation rates in scholarship related leaves are low, with less than 25% of those surveyed engaging in these opportunities.

Conclusion – Based on the study’s findings, research librarians are not participating in scholarship to any great degree due to the perceived lack of time.
Call for Submissions: Information: Interactions and Impact (i³)
Authors: Brettle Alison
Published: February 2016

No abstract.
Peer Review of the Evidence Base
Authors: Kloda Lorie
Published: February 2016

No abstract.
Internet Connectivity and Accessibility in University Libraries: A Study of Access, Use and Problems among Faculty of Natural Sciences Students, University of Jos, Nigeria
Authors: Abubakar Daniel , Diyoshak Rhoda
Published: February 2016

Abstract

Objective – This study has the objective of establishing whether the undergraduate students of the Faculty of Natural Sciences, University of Jos, have access to and use Internet facilities in the University library.

Methods – A survey research design was adopted for this study and questionnaires were used in gathering data. Statistical methods used in the analysis include percentages, frequencies, and Chi-Square test for measuring the association of library visit and use of the Internet.

Results – The analysis of the data and findings indicated that there is Internet connectivity in the library. The findings also revealed that few students (15.5%) use the computer and the Internet on a daily basis. The problems of slow Internet connection at peak periods and unsteady power supply were clearly identified. Furthermore, the analysis revealed that there is no association between the students’ library visits and their use of the Internet for most academic purposes, except for downloading articles.

Conclusion – The presence of Internet connectivity in the library, does not translate to meaningful academic behaviour among the students. Therefore, sensitising and training of the students on Internet usage were recommended for better academic performance and life-long learning.
Utilizing Expert Systems To Evaluate Disaster Recovery Planning
Authors: Marcella, Jr. Albert J. , Rauff James V.
Published: February 2016

The application of the techniques of artificial intelligence to the task of disaster recovery plan auditing is discussed. A prototype expert system for DRP auditing is described and evaluated. We conclude that automated DRP auditing is feasible.
Supply Chain Practices And Challenges In The Craft Industry In Gauteng, South Africa
Authors: Makhitha Khathutshelo
Published: February 2016

Craft producers in South Africa (SA) face many challenges including supply chain challenges. There is no existing study that has investigated the supply chain management of the craft industry in SA. There is also dearth of literature on supply chain management of small businesses. The purpose of this study was to investigate the supply chain practices and challenges of craft producers in South Africa. A survey was conducted among 199 craft producers in Gauteng, South Africa. A convenience sampling method was adopted owing to the difficulty of accessing a reliable database of craft producers. Craft producers rely mainly on phones for customers to place orders. However, they use variety of methods for order placement. Customers are allowed to also visit the factory to buy products and they can buy at the exhibition. They use a variety of production methods. Due to transportation challenges, craft producers also make use of public transport to deliver goods and keep some products at the warehouse.
Risk Perceptions Of Individual Vs. Institutional Investors: A Comparison Based On The Johannesburg Stock Exchange
Authors: Firer Colin , Oliver Michael Colin , Farrelly Gail
Published: February 2016

This paper examines risk at the individual, as opposed to the market, level. By means of questionnaires, individuals risk perceptions are collected and then correlated with other measures of risk. The survey was conducted for individual investors and investment analysis in order to determine if appreciable differences exist between the two sets of respondents. The results are consistent with previous research which suggests that investors consider total risk in their share assessments. The evidence also indicates no significant differences in the risk perceptions of investors vs. those of analysts.
The Impact Of Airline Deregulation On Rates And Services
Authors: Boone Louis E. , Johnson James J.
Published: February 2016

The Airline Deregulation Act of 1978 granted considerable freedom to the airlines in establishing fares and in choosing new routes. It also permitted new carriers to enter the industry and abolished the Civil Aeronautics Board in 1985. This article examines the impact of industry deregulation on the level of rates and services in the decade since passage of the federal law.
An Evolutionary Based Theory Of Attitudes: New Insights Into Marketplace Behavior
Authors: Lusch Robert F. , Lesser Jack A.
Published: February 2016

Theories of evolution appear to contribute to an understanding of marketing phenomena, particularly consumer attitude formation. An assumption which underlies evolutionary theories, and is not predicted by other mainstream attitude theories, is examined, tested and found to be supported. The implications of evolutionary theories on attitude theory, behavioral models used in marketing, and the management of the firm, are discussed.
Toward A Concept Of Territorial Retailing Strategy
Authors: Valentin E. K.
Published: February 2016

Conventional geographic retail market selection criteria are potentially misleading and speciously isolated from interrelated strategic decisions. In fact, current concepts of territorial retailing strategy are superficial at best. The framework developed in this article provides a start toward mitigating the noted shortcomings.
An Investigation Into The Effects Of Advertised Reference Prices On The Price Consumers Are Willing To Pay For the Product
Authors: Gotlieb Jerry B. , Fitzgerald Cyndy Thomas
Published: February 2016

Despite previous research, the effects of reference prices remain a controversial issue with significant public policy and managerial implications. The paper reports the results of a pilot study which was conducted in a shopping mall. With high involvement, research results suggest that reference prices, perceived quality, and product experience affect he price consumers are willing to pay for the product. With low involvement, the reference price was the only message content variable which had an affect on the price consumers were willing to pay for the product.
Transaction Costs And The Information Content Of Dividend Cuts
Authors: Eddy Albert R. , Morse Joel N.
Published: February 2016

This paper models security price reaction to dividend cut announcements in the presence of informed traders and transaction costs. A transaction costs barrier prevents the attainment of a full information equilibrium price prior to the announcement of the cut. An empirical study of transaction costs and price reaction for both common stock and call options indicates that transaction costs may constitute a significant portion of security price reactions to cut announcements. Interestingly, the results of this interpretation allow for the simultaneous presence of dividend signaling and an informed subset of investors.
Adaptors And Innovators: Success In Business School
Authors: Marcic Dorothy , Willey Susan , Johnson Lori
Published: February 2016

The Kirton Adaption-Innovation Inventory measures problem solving style in terms of originality, efficiency, and conformity to group standards. The KAI Inventory was given to 203 undergraduates to determine of academic major and grade point average are correlated with KAI scores. Efficiency and GPA were strongly correlated, particularly among accounting students. However, adaptive business students did not have higher grades than innovative business students nor did innovative liberal arts students have higher grades than their adaptive counterparts.
An Investigation Of Security Analysts Use Of Non-Accounting Data For Decision Making
Authors: Weld Leonard G.
Published: February 2016

This research evaluates the responses of Chartered Financial Analysts (CFAs) asked what additional information considered useful to make a buy/sell decision regarding equity securities. The information is dichotomized into quantitative/qualitative and internal/external groups. The results show that for the total sample of CFAs, the information requests are not significantly different form a 50/50 split. The inference drawn is that since almost 50% of the information used is external (qualitative), additional mandatory disclosures of accounting information should be carefully reviewed before implementation.
The Emerging Authority Of Statements On Management Accounting
Authors: Schiff Jonathan B. , Penino Charles J.
Published: February 2016

Armco Inc. v. Comr. demonstrated that the accounting profession needs a source of authoritative guidance in management accounting. Statements on Management Accounting (SMA) offer consensus guidelines and definitions established and approved by a diverse group of accounting professionals and other members of the business community. SMAs provide a source of guidance that can outweigh other accounting literature that generally represents just one or two authors, or even an accounting firms, opinion. It is imperative for the accounting profession to continue to develop detailed guidance for accounting and reporting practice. If we dont, the judicial system may fill this gap. This article has summarized a recent tax case involving a very specific definition of direct materials. The future role of the SMA series in similar circumstances is bright, give the need for guidance and the growing awareness of this important professional promulgated.
The Validity Of A Scale To Measure Global Innovativeness
Authors: Goldsmith Ronald E.
Published: February 2016

Hurt, Joseph, and Cook (1977) developed a 20-item, self-report scale to measure global innovativeness. The present study used data from a sample of 231 randomly selected adults to describe the scales dimensionality, reliability, convergent, nomological, and criterion-related validity. While the scale possessed considerable reliability and validity, the innovativeness construct may be multidimensional; both willingness to try new things and creativity appear to contribute to global innovativeness. A shortened, modified version of the scale reflecting these two dimensions is suggested.
Corporate Financial Statements And The Impact Of Health Care Costs Recognition
Authors: Gopalakrishnan V. , Sugrue Timothy F.
Published: February 2016

This paper empirically analyzes the economic consequences of a forthcoming rule on accounting for post-retirement obligations. This rule calls for the recognition of health care liabilities on the employers financial statements and prescribes that the cost associated with these obligations be accounted for on the accrual basis. Based on a sample of 103 firms, this study reports that compliance with this rule could have a dramatic impact on firms equity, leverage, income and key financial ratios.
Disclosure Practices In The Savings And Loan Industry: A Test Of The Signaling Hypothesis
Authors: Cahan Steven F.
Published: February 2016

Savings and loan institutions (S&Ls) have been able to use specialized regulatory accounting practices (RAP) which typically are more liberal than generally accepted accounting principles (GAAP). This paper examines whether differences exist between S&Ls which disclosed a reconciliation of their RAP and GAAP net worths and S&L which did not. It is predicted that the financially strongest S&Ls would be most likely to disclose this information. Reported results support this signaling hypothesis.
Examining The Role Of Job Attribute Preferences In The Rapid Turnover Of Newly Hired Retail Employees
Authors: Fields Michael , Nkomo Stella M.
Published: February 2016

In the present study, the authors examine the relationship that job attribute preferences have on the decision to leave for newly hired employees. Samples from three retailers, a department store, a supermarket, and a specialty store were used. Results indicate that although job attributes may not be useful in understanding turnover, they hold promise in explaining unmet worker expectations.
Book Review: A Guide To Business Research
Authors: Downs James C.
Published: February 2016

Book Review: A Guide To Business Research, by Professor Charles B. Smith
The Value Of International Equity Diversification: An Empirical Test
Authors: Johnson Larry J. , Walther Carl H.
Published: February 2016

Three types of foreign equities traded in the U.S. capital marketsAmerican Depository Receipts, Direct Foreign Shares, and International Mutual Fundswere examined using active portfolio management strategy. These equities were studied from 1983 to 1986 to evaluate them empirically as a form of international diversification. The findings suggest that such foreign diversification, when guided by practitioner-feasible portfolio management, can substantially contribute to the performance of active portfolio management. However, not all foreign equities examined appeared to equally contribute to portfolio performance.
A Practical Application Of Multiple Activity Based Costing
Authors: Milne Ronald A. , Milne Frances E.
Published: February 2016

Professors Cooper and Kaplan (1988a and 1988b) recommend the allocation of overhead based on activities which cause the overhead cost; a process they have named Activity Based Costing (ABC). ABC has thus far been limited to the use of a single activity to allocate any cost pool. This paper argues that most cost pools have multiple cost drivers and should therefore be allocated using multiple activities and introduces the concept of Multiple Activity Based Costing.
Recruitment Research Revisited: Effective Recruiting Methods According To Employment Outcomes
Authors: Wiley Carolyn
Published: February 2016

This study examines twelve recruiting methods to determine their relative popularity (frequency of use) and effectiveness (subsequent job performance. Data on 199 employee representing five occupational categories and from eight businesses in different industries are used to explain the relationship between recruitment methods and performance. The results reveal that employee referrals, newspaper/special advertisements, former employees or rehires, private employment agencies/search firms, and walk-ins are both popular and effective recruitment methods.
A Cross-Sectional Analysis Of Motivating Needs And Public Accounting Success
Authors: Farmer Timothy A. , Rittenberg Larry E.
Published: February 2016

Seventy-five practicing auditors participated in the study which measured their needs using a modification of the Steers and Braunstein (1976) Manifest Needs Questionnaire. ANOVA and nonparametric statistics were used to compare the needs profiles of the auditors across their ranks in the firm (Staff, Senior, Managers, and Partner). Only the need for achievement varied systematically with position in the organization. These results are consistent with prior studies of needs as motivators. Suggestions are made for CPA firms to incorporate needs considerations into their human resource planning.
Market Structure And Banking Production Economies: Evidence From The 1980s Deregulation
Authors: Rezvanian Rasoul , Rangan Nanda , Grabowski Richard
Published: February 2016

This study examines the changes in the cost structure of banking firms using data from pre and post deregulation periods. A translog cost function is utilized for the analyses of economies of scale and scope. The results indicate that the average cost curves, although U-shaped flattened over time, resulting in an increase in optimal bank size. Economies of scope that existed prior to deregulation appears to be exhausted in a more nonconstrained environment.
Tort Reform, SAS58, And Auditor Liability: Is There An Interaction?
Authors: Parker Virginia , Barnhart Belinda Lea , Brougham Sharen K.
Published: February 2016

One of the major concerns of the auditing profession is its increasing exposure to litigation, particularly with parties not historically considered to have privity under contract law. A major reason for the increase in lawsuits against accounting firms is that they are often the only survivors in a multiparty action when a company fails. In an attempt to reduce the disparity between the perceptions of the profession and the public as to the responsibilities of an independent auditor, the AICPA issued SAS58, one of the Expectation Gap auditing standards. SAS58 changed the wording of the standard unqualified auditors report, but did not alter the underlying audit process or the auditors responsibility for the audited financial statements. Previous research suggests that jurors assessments of liability in audit failure suits have not been affected by SAS58. However, this research was based on a join and several liability model, and did not address the possibility that SAS58, in conjunction with tort reform legislation, may modify jurors perceptions of auditor liability. The present study was designed to explore that interaction.
Family Benefits In Public Accounting
Authors: Stork Diana , Cross Diane , LaBauve Chris , Stevens Liane
Published: February 2016

This article addresses questions about family benefits in public accounting firms and reports on a survey of Connecticut CPAs. Results suggest differences in the benefits and family policies of Big 6 and local firms, with local firms being more responsive to the family needs of their professional staff. Results also suggest opinions are influenced by gender and organizational position (staff or partner). Women and staff accountants believe that using benefits might hurt their careers, and they have less favorable attitudes about their firms family policies and benefits.
Linking Customer Knowledge With Successful Service Innovation
Authors: Gordon Geoffrey L. , Kaminski Peter F. , Calantone Roger J. , Di Benedetto C. Anthony
Published: February 2016

In order to satisfy customer needs and wants, the business-to-business service provider must develop and market services that provide value to the customers organization. Because of the importance and the difficulty of evaluating value from the customers perspective, a critical need exists for firms to obtain and possess knowledge about what activities create customer value for individual customers. The objective of this study is to explore the activities and knowledge needed to develop and market services that create customer value. Results of a study undertaken on the development and marketing of services and products in the telecommunications industry are provided. The report concludes with a discussion of managerial and research implications.
Competitive Bidding, Fees And Auditor Changes: Additional Evidence
Authors: Garsombke H. Perrin , Armitage Jack L.
Published: February 2016

The major research questions addressed in this study were: Do auditor changes result in lower audit fees? Are audit fees of auditor changers correlated with nonaudit fees? Do clients which obtain competitive audit engagement bids have lower audit fees? A sample of 106 firms, including both auditor changers and nonchangers, was used to test several hypotheses regarding audit fees, nonaudit fees, and competitive bidding. Our major conclusions were: (1) forms can effectively achieve lower audit fees by changing auditors, (2) firms which changed auditors achieved significantly lower total costs for nonaudit services than nonchangers, (3) there are very high correlations between audit fees and nonaudit fees (both scaled by total asset size), (4) firms which had competitive bids submitted for an audit engagement, versus those that did not, achieved significantly larger decreases in audit fees, and (5) choosing the lowest of the bids may not result in lower fees, on average, than firms that chose other than the lowest bid.
Effects Of Thinking Style On The Job Satisfaction Of Retail Store Employees
Authors: King William L. , Holtfreter Robert E.
Published: February 2016

The relationship between thinking style, and job satisfaction was investigated with retail store employees whose job involved highly repetitive tasks. Most of the employees had thinking styles characterized by reliability, precision, and conformity. These employees were generally satisfied with their jobs. The least satisfied employees were those who had a thinking style characterized by a low tolerance for detailed, routine work, and little respect for rules. The practical implications of these findings are discussed.
An Exploratory Salesforce Study Of The Relationship Between Leader-Member Exchange And Motivation, Role Stress, And Manager Evaluation
Authors: Lagace Rosemary R. , Castleberry Stephen B. , Ridnour Rick E.
Published: February 2016

With the movement in the U.S. economy toward a total quality environment, there will be a greater focus on relationships building within an organization. This study sought to empirically explore the association between sales manager salesperson relationships and salesperson motivation, stress, and evaluation of the manager. Results suggest that cadres (high quality relationships) are higher on extrinsic and intrinsic instrumentality, extrinsic valence, and evaluation of their manager. Cadres are lower on the role overload, role insufficiency, role ambiguity, and role conflict. Implications of these findings and suggestions for future research are offered.
An Empirical Evaluation Of Goodwill Accounting
Authors: Wang Zhemin
Published: February 2016

While the current amortization period for goodwill is criticized by many financial statement preparers for being too short, the accounting profession and regulatory bodies indicate the intention of further reducing the amortization period. This study documents consistent evidence suggesting that any attempt to significantly shorten the amortization period may impose an unfair penalty on firms with goodwill assets and cause the reported goodwill to be significantly understated.
Determining Discounts For Perishable Inventory
Authors: Bramorski Tom
Published: February 2016

In this paper, we develop a model to help manage prices of perishable products in a grocery store. We consider inventory on hand and proximity to expiration date as key decision variables. We also discuss the strategic importance of minimizing inventory that must be disposed of at a cost after the product expires. We also develop simple applied rules and highlight the benefits of using a dynamic pricing model to companies selling perishable products.
Teaching And Research Interests In Real Estate
Authors: Kamath Ravindra R.
Published: February 2016

This paper presents the findings of an investigation aimed at determining teaching and research interests of U.S. finance faculty regarding the academic discipline of real estate.  The paper focuses on two groups of finance faculty from six academic years spanning the 1994-2005 period.  While one group consists of an exhaustive roster of titled professors of finance as per the Hasselback directories, the other consists of randomly selected samples of finance educators from over 800 U.S. colleges and universities.  On average, about 1 in 14 titled professors and 1 and 13 randomly selected finance professors had noted real estate as an area of teaching interest.  Approximately 5 percent of all reported teaching interests were in real estate for both groups of faculty.  The study also reveals that about 1 in 11 titled professors and 1 in 12 sampled faculty had an interest in conducting research in the real estate field.  Among the randomly selected finance faculty who wanted to teach or perform research in real estate, less than 20 percent were assistant professors, 30 percent were associate professors and more than 40 percent were full professors.
Accuracy Tests Of American Put Valuation Models For Pharmaceutical Equity Options
Authors: Kim Yong H. , Heo Sangwoo , Cashel-Cordo Peter , Jang Yong S.
Published: February 2016

This study compares the performance of the Macmillan (1986), Barone-Adesi and Whaley (1987) MBAW model, Ju and Zhong (1999) MQuad model, Black-Scholes model and Put-Call Parity in pricing American put options of pharmaceutical companies. These are evaluated using actual option prices for three companies over 2000 to 2005, as opposed to the previous use of generated binomial option pricing data. We compare the forecasting accuracy by maturity, moneyness, and variance estimate. Contrary to Ju and Zhong (1999), we find that the MBAW outperforms the other models for at-the-money, and out-of-the-money options. The MQuad model performs best for in-the-money options. However, in this case both the MBAW and MQuad models estimates are very similar. Our results are consistent irrespective of option maturities and volatility estimates. These findings raise questions regarding the practice of using actual prices as the true value, compared to the previous results that use simulated prices.
The US Patriot Act Deconstruction, Civil Liberties And Patriotism
Authors: Carrigan Martin , Alex Theodore , Ward Chris
Published: February 2016

The US Patriot Act, passed after the devastating day of September 11, 2001, has dramatically affected all aspects of American daily activities.  This paper examines its affect on organizational behavior.
An Update On 401(K) Plans In The United States
Authors: Lucas John J.
Published: February 2016

Today, 401(k) plans have become one of the most popular retirement savings programs offered by corporate America.  With their enormous popularity, 401(k) plans have experienced spectacular growth and expansion since their creation under the Revenue Act of 1978.  It is estimated that there are 423,000 401(k) plans in the United States with an estimated 1.8 trillion dollars in assets. (EBRI Facts, 2005)  This paper traces the creation and establishment of 401(k) plans in the United States.  A discussion pertaining to the recently passed Pension Protection Act of 2006 and its major changes regarding 401(k) plans will also be provided in order to assist business leaders in continuing to offer this very popular retirement program.
Examining The Behavior Of Treasury Yields Using A Dynamic Taylor-Type Rule
Authors: Seyfried William L.
Published: February 2016

A dynamic version of Taylor’s rule is applied to the analysis of the behavior of short-term and long-term treasury securities.  Support for the Fisher effect is found for both maturities while there is evidence that long-term rates are less responsive to the output gap than short-term rates.  In addition, long-term rates display a higher speed of adjustment but less persistence than short-term rates.
Demographics In Civil Trials: Biases And Implications
Authors: Underwood, III James H. , Boudreaux Denis Oris , Rao Spuma
Published: February 2016

This paper investigates the implications of the demographics of jury members and its influence on their findings.   A written civil case where the defendant was at fault but the damage and injury claims were equally believable on both sides was presented to a random group of potential jurors.  A survey instrument collected selected demographic information from participants and asked how they would rule as to injury and damage awards were they jurors in the case.  The sample was then analyzed as to the difference in their finding of fault and award recommendation based on the jurors’ selected demographic characteristics.  Findings indicate that a juror’s recommendation regarding medical expense award and business damage award is not independent of gender and race.
SOX And ERP Adoption
Authors: Emerson David J. , Karim Khondkar E. , Rutledge Robert
Published: February 2016

The objective of this paper is to examine the relationship between the implementation of the Sarbanes-Oxley (SOX) legislation and Enterprise Resource Planning (ERP) systems, and to investigate the impact that the passage of this legislation has had on the decision for companies to adopt ERP technology.  The legislation itself is discussed, along with an analysis of ERP systems, including their components, their advantages and disadvantages, and the critical factors and crucial components which must be present for the successful deployment of such systems.  This paper explores the contributory effect of SOX on ERP adoption.  The authors concluded that SOX merely accelerated an inevitable process.  The best managers will always find and use the best tools to maximize benefits to their organizations.  The requirements of Sarbanes-Oxley forced companies to rethink their processes and technology, and therefore may have provided the final incentive for companies to commit to ERP.
Corporate Social Responsibility: A Study Of Progression To The Next Level
Authors: Cooper Sam , Wagman George
Published: February 2016

Corporate Social Responsibility was an initiative constructed many years before its popularity or implementation. The 2001 economic state, local, and world affairs brought this inspiration to the front of actionable items. The terrorist attacks of September 11, the collapse and scandals of Enron, WorldCom, and Tyco left thousands without their retirement. The bankruptcy of many ancillary businesses and similar corporations are excellent examples of imbalanced management. Other examples of poor silo-style management have proliferated through many organizations serving as the root cause for the adoption of socially responsible initiatives. Corporations over the past fifty years have made attempts at serving greater causes. However, these initiatives were simply a random string of projects, which were short in duration. Further they were sporadic in nature, small, and did not compliment other projects benefiting the community. Projects were based on volunteerism and little else. Some influence by a peer might inspire a reluctant person to participate once but rarely a second time. Albeit, corporations encouraged their employees to be active with these projects; corporate money was seldom used as it would inspire these causes to request additional funds. At that time, corporate sponsored social responsibility within society was the exception and not the rule. Today’s companies are measured by their initiatives of corporate social responsibility. Public companies are including environmental and social accountability in their Securities and Exchange Commission documents. Massive air time is being devoted to market social responsibility and a company’s compliance with a demanding public. Corporate social responsibility can now be measured as the extra mile.
Analysis Of The Economic Effects Of Low Income Housing Tax Credits
Authors: Mitchell David M. , McKenzie Russell
Published: February 2016

The development of low income housing projects can provide both social and economic benefits to a state.  As an economic engine, low income housing projects provide construction jobs and positively impacts long term employment.  This paper examines the specific impact investments in low income housing projects and associated tax credits.
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders
Authors: Cascini Karen T. , DelFavero Alan
Published: February 2016

In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages.  While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights.  Recently, numerous corporations have been in the news for potentially backdating stock options.  Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the ethics of such corporate activity.
Historical Federalist Perspective On The Home Mortgage Interest Deduction For Federal Income Tax
Authors: Ortiz Dennis S.
Published: February 2016

This paper contributes to the on-going federal income tax debate by bringing to light the consequences of the tax laws and regulations under which our economic system operated during the post-Regan era.  Specifically, this study offers a federalist perspective on one of the largest personal federal tax expenditures - the deduction for home mortgage interest (HMI).  Discussion also includes background, current status, and proposed changes to the tax code for of the HMI deduction. This paper analyzes current national political rhetoric from a federalist perspective (i.e., with consideration given to the right of states to equal treatment).  The distribution of the HMI deduction tax benefit between states is introduced here as a possible missing consideration in the national level political debate that dominates current discussion of the HMI deduction.
Explaining The Participation In A Small Group Brand Community: An Extended TRA
Authors: Mzoughi Pr. Nabil , Ahmed Rym Ben , Ayed Hela
Published: February 2016

This research aims to extend the TRA (theory of reasoned action) by adding social (perceived cohesion, social identity), psychological (self image congruence) and motivational (perceived enjoyment) factors to explain the participation in a small group brand community based around the Counter Strike game. The conceptual model proposes to test the mediating role of the perceived cohesion in the relationship between the perceived enjoyment and the attitude, the impact of the self image congruence on the social identity and the role of desire as a mediating variable for the effects of the subjective norms, the attitude and the social identity on social intentions. This study is conducted nearby 145 gamers, members of the Counter Strike small group brand community. The findings revealed that the perceived cohesion partially mediates the relationship between the perceived enjoyment and the attitude. It also showed that the self image congruence is an antecedent of the social identity. The desire mediates fully the effect of subjective norms and the social identity on social intentions, and partially the impact of the attitude on social intentions.
Estrategia de intervención educativa sobre la salud bucal en pacientes de 6 a 32 años con Síndrome de Down
Authors: Aguirre Córdova Jackelym , Porras Rodríguez Diandra , Ríos Villasis Katty
Published: February 2016

Objetivos: Diseñar, implementar y evaluar la aplicación de juegos colectivos adaptados a pacientes de 6 a 32 años con Síndrome de Down, como estrategia de intervención educativa en la Salud Bucal. Material y métodos:Se realizó un estudio comparativo, observacional, longitudinal y prospectivo; la muestra estuvo conformada por 50 pacientes de 6 a 32 años del “Instituto De Rehabilitación Infantil y Educación Especial Milagroso Niño De Jesús” ubicado en la ciudad de Lima. Se diseñaron cuatro juegos colectivos con componente didáctico de acuerdo con el diagnóstico psico-pedagógico, los aportes de los docentes y la prueba piloto previa a la ejecución del estudio. Se implementaron y ejecutaron los juegos en el ámbito escolar en un consultorio de la parte médica, sin interrumpir las actividades diarias; asistieron por grupos de acuerdo a edad y aula, donde se explicó en forma dinámica los juegos e importancia de cada uno. Resultados: Se encontró una diferencia signifi cativa entre las medias del Índice de Higiene Oral antes y después de la intervención educativa (p<0,05). Conclusiones: La estrategia de intervención educativa disminuye considerablemente el índice de higiene oral en pacientes con sindrome de down.
Adaptación de una corona metal cerámica como pilar de una prótesis parcial removible preexistente
Authors: Torres Herbozo Melissa , Quintana del Solar Martin , Castillo Andamayo Diana
Published: February 2016

El presente artículo muestra el reporte de un caso clínico donde se confeccionó una corona metal cerámica que fue adaptada a una prótesis parcial removible pre existente. Por lo general el tratamiento para estos casos es la confección de una nueva prótesis parcial removible adaptada a la nueva corona, lo cual implica mayor tiempo de trabajo y costo para el paciente. Diversos materiales y técnicas pueden ser utilizados para la realización de la corona como por ejemplo coronas de aleaciones metálicas completas, coronas metálicas con revestimiento cerámico y coronas libres de metal incluso con técnica CAD/CAM. A continuación se detalla paso a paso la elaboración de una corona metal cerámica con su respectiva preparación biostática adaptada de acuerdo a la forma preexistente de la base metálica de la PPR utilizada por el paciente.
Editorial
Authors: Menezes Maria Cristina
Published: February 2016

Sem resumo
MISSÕES DE PESQUISA: INVENTARIANDO A DOCUMENTAÇÃO ESCOLAR DO SERTÃO BAIANO
Authors: Dos Santos Vânia Muniz , Miguel Antonieta
Published: February 2016

O Projeto Missões de Pesquisa: levantamento e catalogação de fontes sobre a História da Educação no interior baiano consiste em ações que viabilizem o inventário e a construção de um banco de dados sobre a documentação escolar dispersa entre arquivos de diferentes natureza e envolve discentes, docentes e egressos do Departamento de Ciências Humanas – DCH – Campus VI, da Universidade do Estado da Bahia. O projeto se iniciou em 2014, como desdobramento das atividades do Núcleo de Pesquisa sobre História Social e Prática de Ensino (NHIPE) e do Laboratório de Pesquisa e Didática da História (LAPEDHI) e já realizou quatro viagens de campo para municípios circunvizinhos. Os documentos localizados foram fotografados e catalogados em ficha específica, posteriormente estas informações são digitadas, formando um banco de dados que será disponibilizado para pesquisadores da área. A necessidade de conservação de documentos relacionados e advindos de escolas em quaisquer ambientes é de extrema importância para as pesquisas na temática. Alguns resultados já foram alcançados com as Missões, entre eles duas monografias que discutem a História da Educação e das Instituições escolares, bem como, três projetos de pesquisa na temática, dois projetos de iniciação científica e produções científicas como artigos e relatos de experiência apresentados em eventos regionais e internacionais. Dessa maneira, o Projeto Missões de Pesquisa: levantamento e catalogação de fontes sobre a História da Educação no interior baiano contribui para a difusão e proteção do patrimônio histórico educativo da Bahia ao inventariar documentos escolares dispersos que servirão de fonte para futuras pesquisas.
AS CONFERÊNCIAS DO CURSO PARA PROFESSORES DO BARÃO DEGERANDO – 1839
Authors: Cason Silvia Regina
Published: February 2016

O documento trata-se do: Curso Normal Para Professores de 1ªs letras ou Direções Relativas a Educação Physica, Moral e intelectual. Nas Escolas Primárias - Pelo Barão Degerando - Impresso por ordem do Governo Provincial do Rio de Janeiro. Para uso dos Professores, Traduzido e acrescentado com um apêndice de Leis Gerais e Provinciais Sobre escolas. pelo Dr. João Candido de Deos e Silva. Nictheroy. Typographia Nictheroy de M.G. de S. Rego, Praça Municipal – 1839; 421 páginas, que se encontra na Biblioteca Nacional do Rio de Janeiro, cujo original está na Biblioteca Nacional da França.
Rotating Magnet Ranging-A New Drilling Guidance Technology
Authors: Nekut A. G. , Kuckes A. F. , Pitzer R. G.
Published: February 2016

Rotating Magnet Ranging (RMR) employs a permanent magnet in a sub directly behind the drillbit to generate a time varying magnetic field as the bit rotates. This signal is detected by sensors in a nearby well. RMR has been tested in SAGD projects and shown to be capable of correctly positioning new injectors above previously drilled and cased production wells. In these applications, the sensor package is pumped down tubing installed in the producer. The current bit location is evaluated relative to the sensor package along with an estimate of the relative drilling direction. RMR is being used routinely to guide horizontal wells to intersect vertical wells. In this application, the sensor is deployed on a wireline in an uncased interval of the vertical well near the proposed intersection depth. RMR provides steering information to the driller up to 50 meters from the target.
Drilling Practices for SAGD Wells in the Athabasca Oil Sands
Authors: Hollies Doug , Wadsworth George , Hariz Wael
Published: February 2016

Shallow horizontal drilling in heavy oil reservoirs is a mature technology. However, the differences in regional deposit depths combined with unique oil and rock properties can make for a completely new set of drilling challenges. The in-situ development of the Athabasca Oil Sands (McMurray Formation) characterized by extremely high bitumen concentration and negligible inter­ granular rock strength definitely provides this type of unique environment.

The phenomena of bitumen accretion along with borehole stability, sand control, and zonal isolation in extreme production temperature environments are the areas where key adaptations have been made from conventional heavy oil developments. Handling drilling waste and designing casing and liners which maintain their mechanical integrity during SAGD production provided further challenges accepted by all the major In-situ Oil Sands developers which include AEC, Suncor, CNRL, Conoco (Gulf), PetroCanada and PanCanadian.
Study of groundwater using visual MODFLOW in the Manas River Basin, China
Authors: Li Xiaolong , He Xinlin , Yang Guang , Zhao Li , Chen Si , Wang Cui , Chen Jiangchun , Yang Mingjie
Published: February 2016

For effective groundwater management of a basin, it is essential that a careful water balance study be carried out. A three-dimensional transient-state finite difference groundwater flow model is used to quantify the groundwater fluxes and analyze the dynamic changes of groundwater level. After monitoring groundwater levels for 43 typical observation wells through a simulation study of the groundwater flow model with a depth of 300 m, results reveal that the study area has a lateral recharge of about 3.57 × 109 m3, which makes up 79.08% of the total recharge; total evaporation is about 1.81 × 108 m3, which makes up 3.77% of the total discharge. The balance of groundwater is negative, with a recharge and discharge difference of −2.81 × 108 m3. The correlation coefficient between the observed head and the calculated head for the simulation period is greater than 0.81, indicating the simulation results are satisfactory. The maximum groundwater drawdown is 26.59 m and the rate of the groundwater drawdown is 0.15 m/d during normal operation of the pumping well.
Microstickies agglomeration by electric field
Authors: Du Xiaotang (Tony) , Hsieh Jeffery S.
Published: February 2016

Microstickies deposits on both paper machine and paper products when it agglomerates under step change in ionic strength, pH, temperature and chemical additives. These stickies increase the down time of the paper mill and decrease the quality of paper. The key property of microstickies is its smaller size, which leads to low removal efficiency and difficulties in measurement. Thus the increase of microstickies size help improve both removal efficiency and reduce measurement difficulty. In this paper, a new agglomeration technology based on electric field was investigated. The electric treatment could also increase the size of stickies particles by around 100 times. The synergetic effect between electric field treatment and detacky chemicals/dispersants, including polyvinyl alcohol, poly(diallylmethylammonium chloride) and lignosulfonate, was also studied.
Data‐driven Nutrient‐landscape Relationships across Regions and Scales
Authors: Juston John , Lyon Steve W. , Destouni Georgia
Published: February 2016

Previous studies have identified relationships between nutrient exports and upstream conditions, but have often disconnected interpretations from hydrological flows and changes. Here, we investigated basic relationships between largely flow‐independent nutrient concentrations and two key descriptors of upstream landscape and human activity: population density and arable land cover. Consistent data were gathered from previous studies of the Baltic Sea and Mississippi River basins. These data span wide ranges of subcatchment scales, hydroclimatic conditions, and landscape characteristics. In general, investigated relationships were stronger in the Baltic than in the Mississippi region and stronger for total nitrogen (TN) than total phosphorous (TP) concentrations. However, TN concentration was both highly and consistently correlated to arable land cover across all scales and both regions. These findings support that TN export from catchments is dictated principally by retention and slow release from subsurface legacy stores while export TP concentrations appear to be dictated more by faster particulate surface transport.
Identification and partial characterization of a novel circular transcript of the Tc2n gene from rat mammary gland
Authors: Zhu Shi , Wang YanHong , Zhao Yu , Chen Jia , Chen Chen , Jiang Ya , Jingpang J , Fang Xing , Chen Hong , Zhang Chun
Published: February 2016

The regulatory mechanism of mammary gland development and lactation is
important, as lactation not only provides healthy milk for infants, but also
provides health benefits to mothers. Circular RNAs (circRNAs) have recently
received much attention, but only a few have been functionally characterized.
In the present study, the structure and expression profile of a rat
Tc2n-derived circular RNA (cTc2n) was investigated by several protocols. The
cTc2n comprised exons10 and 11 of the Tc2ngeneandhad no poly(A)structure. The
expression of cTc2n was significantly higher in the mammary gland of rat than
in other tissues, including the heart, liver, spleen, lung, kidney, uterus
and ovary. The abundance of cTc2n was the highest on day 1, and significantly
declined on day 7, slightly increasing on day 21 postpartum. This finding
indicates that cTc2n might play an important role in lactation.