bluuebunny/crossref_metadata_2025 huggingface dataset:
Topography Influences Management System Effects on Total Soil Carbon and Nitrogen
Authors: Senthilkumar S. , Kravchenko A. N. , Robertson G. P.
Published: October 2009

Topography is one of the major factors affecting soil C and N contents at the field/landscape level. However, topographical effects are likely to differ in magnitude in different agricultural systems. The objective of this study was to examine the interactions between topography and management systems on soil C and N. The study was conducted at the Kellogg Biological Station Long‐Term Ecological Research (LTER) site in southwest Michigan. The studied treatments were chisel‐plow (CT) and no‐till (NT) with conventional chemical inputs and a chisel‐plow organic management system with winter leguminous cover crops (CT‐cover). At the 0‐ to 5‐cm depth in both upperslope and valley positions total C and N contents of NT management were the highest followed by CT‐cover and then CT. At 0‐ to 15‐, 20‐ to 30‐, and 30‐ to 40‐cm depths, treatment effects varied depending on the landscape position. There were no differences among the treatments in upperslopes, while in the valleys total C and N tended to be the highest in NT and CT‐cover followed by CT. The results indicated the importance of accounting for interaction between topography and management practices when assessing C sequestration across landscapes with varying topography. Total C stocks at the 0‐ to 30‐cm depths were around 35, 32, and 27 Mg C ha−1 soil (± 2 Mg C ha−1standard error) in CT‐cover, NT, and CT, respectively, across upperslopes and valleys. Overall, CT‐cover was found to be as efficient in maintaining C and N content as no‐till with conventional chemical inputs. Power analysis for C and N stocks at the 0‐ to 40‐cm depth revealed that because of high variability in total C and N stocks at greater depths, the 10 to 30 samples per treatment available in this study were inadequate to detect differences in C and N stocks if thh differences were < 26 Mg C ha−1
Unified Measurement System for the Gas Dispersion Coefficient, Air Permeability, and Gas Diffusion Coefficient in Variably Saturated Soil
Authors: Hamamoto Shoichiro , Moldrup Per , Kawamoto Ken , Komatsu Toshiko , Rolston Dennis E.
Published: October 2009

The transport of gaseous compounds in soil takes place by gas diffusion, advection, and dispersion. Gas transport processes are influenced by the soil‐gas diffusion coefficient (Dp), air permeability (ka) and soil‐gas dispersion coefficient (DH), respectively. Of three gas transport parameters, DH is the least understood, especially how it is correlated to soil type, moisture conditions, and other transport parameters (i.e., Dp and ka). In this study, a unified measurement system (UMS) that enables sequential measurement of Dp, ka, and DH on the same soil core was developed. The experimental sequence is based on a two‐chamber measurement of DH and ka, followed by a one‐chamber measurement of Dp Gaseous oxygen concentration and air pressure sensors are located in inlet and outlet chambers as well as at multiple points along the soil column. Using different particle‐size fractions of non‐aggregated (Toyoura sand) and aggregated (Nishi‐Tokyo loam) soils, the effects of soil structure, particle (aggregate) size, and column scale (5‐cm i.d. and 30‐cm or 60‐cm length) on the three gas transport parameters were investigated. For both soils, DH linearly increased with increasing pore‐air velocity. For Toyoura sand, gas dispersivity (λ = DH/u0) decreased with increasing soil‐air content, while for Nishi‐Tokyo loam, gas dispersivity decreased with increasing soil‐air content to a minimum value when inter‐aggregate pores were drained and increased again when the pores inside the soil aggregates started to act as tortuous air‐filled pathways. In the arterial pore region (corresponding to the total pore volume for Narita sand and the inter‐aggregate pore volume for Nishi‐Tokyo loam), a linear relation between tortuosity of the air‐filled pore network (T, calculated from Dp) and the gas dispersivity (λ) was observed.
Soil Ammonia‐Oxidizing Bacterial Communities in Paddy Rice Fields as Affected by Upland Conversion History
Authors: Chu Haiyan , Morimoto Sho , Fujii Takeshi , Yagi Kazuyuki , Nishimura Seiichi
Published: October 2009

Rotation of paddy rice and upland crop cultivation is a major type of land use in eastern Asia. Temporary upland conversion of paddy field also occurs frequently in this region. Little is known about the affects of these agricultural practices on soil microbial communities. The purpose of this study was to investigate the effect of former upland conversion (upland rice [Oryza sativa L.] cultivation or soybean [Glycine max (L.) Merill]–wheat [Triticum aestivum L.] cultivation) on soil ammonia‐oxidizing bacteria (AOB) in a paddy rice field. The AOB population size and community structures were determined by real‐time polymerase chain reaction (PCR) and PCR‐denaturing gradient gel electrophoresis (DGGE), respectively. Soil AOB communities were more diverse and had larger population size in the plots with upland conversion history than in consecutive paddy rice plots. Former soybean–wheat cultivation had a much larger effect on soil AOB communities than former upland rice cultivation. Phylogenetic analysis showed that DGGE bands derived from former upland conversion belonged to Nitrosospira amoA cluster 1. Nitrosospira amoA Cluster 1 became dominant over Nitrosospira amoA Cluster 3 in the plots with former soybean–wheat cultivation. Our results demonstrate that upland conversion history exhibit a significant effect on soil AOB communities in paddy rice field, and the effect depends strongly on the type of upland crop.
Soil Carbon and Nitrogen Accumulation and Vertical Distribution across a 74‐Year Chronosequence
Authors: Knops Johannes M. H. , Bradley Kate L.
Published: October 2009

The majority of the world's terrestrial C and N is contained in soil; however, most soil research has been focused on the top 10 to 30 cm. We quantified the ecosystem C and N pools down to 1 m, including the aboveground biomass, litter, and roots in a 74‐yr grassland chronosequence of abandoned agricultural fields in Minnesota. Carbon accumulated at a rate of 34 g C m−2 yr−1; however, only the two top depths, 0 to 10 and 10 to 20 cm, showed a significant increase of 11.0 and 5.8 g C m−2 yr−1 Soil N also increased significantly only in the top 10 cm. Litter C, total root C, and total root N all increased significantly across the chronosequence but were not significantly related to soil C or N gains. Root C and N gains also occurred in the top 10 to 20 cm of the soil. Overall, the changes in vegetation pools were, at best, weakly correlated with soil C and N pools. Soil C accumulation represented 11% of the total C fixed (or sequestered) in the ecosystem and exceeded root C productivity, particularly below 20 cm. We argue that half of the soil C accumulation may be occurring below 20 cm, suggesting that deeper soil stocks are responsive to disturbances and should be included in assessments of a soil's C storage potential. Furthermore, the source of this C does not appear to be directly derived from recent plant inputs. The accumulation of soil C at all depths tended to be limited by N inputs, and our estimated rate of soil C accumulation does not appear to be sustainable because of N limitation.
Changes in Alkaline Hydrolyzable Nitrogen Distribution with Soil Depth: Fertilizer Correlation and Calibration Implications
Authors: Roberts T. L. , Norman R. J. , Slaton N. A. , Wilson C. E.
Published: October 2009

Alkaline hydrolyzable N (AHN) quantified by the Illinois Soil N Test (ISNT) or direct steam distillation (DSD) may index potentially mineralizable N in the soil. Limited success has been achieved utilizing the ISNT to predict corn (Zea mays L.) yield response when soils are sampled to a depth of 30 cm, and a strong correlation of ISNT to total N (TN) has raised concerns about the sensitivity of the method in determining potentially mineralizable N. A study was implemented to determine the effects of site and soil depth on AHN. Soil samples were collected from 0 to 60 cm in 15‐cm depth increments and analyzed for AHN (by ISNT and DSD) and TN. Analyses of variance for AHN and TN each showed a significant site × soil depth interaction. Alkaline hydrolyzable N ranged from 22 to 280 mg N kg−1 soil and the highest values were not always in the top 15 cm of the soil. Total N ranged from 191 to 1542 mg N kg−1 soil and the highest values were always in the top 15 cm. Soil TN from the 15‐ to 60‐cm depths was generally uniform among 15‐cm increments within each soil, but AHN was not. Alkaline hydrolyzable N accounted for 11 to 38% of soil TN and was variable across sites and depths. Variation in AHN and the fraction of TN quantified as AHN with site and soil depth indicates the importance of proper sampling depth (i.e., to the rooting depth of a given crop) for correlation and calibration of crop response using either the ISNT or DSD. Significant changes in AHN with depth could influence crop‐available N and thus the reliability of a soil test to predict crop response to N fertilization.
Boron Transport in Soils as affected by Dissolved Organic Matter in Treated Sewage Effluent
Authors: Keren R. , Communar G.
Published: October 2009

Interaction of effluent dissolved organic matter (DOM) with native soil organic matter (OM), B complexation with DOM, and adsorption of B by soil all play an important role in assessing B transport in soil. However, no information is available yet on the impact of these reactions on B mobility in soil. The objective of the present study was to evaluate the effect of B‐DOM complexation on B mobility in soils irrigated with treated effluents. Soil column displacement experiments were conducted to measure the B mobility in the presence of DOM extracted from municipal treated sewage plants. To describe B transport in the presence of DOM, a traditional multicomponent transport model was used. The model took into account the B‐DOM‐soil reactions (obtained from batch experiments). It was observed that the presence of OM molecules in soil solution enhanced B transport in soil due to B‐OM complexation. The concentration of this complex in soil solution increases with the concentration of the dissolved OM (from both effluent and native soil).The model simulated well the effect of DOM on B transport in soil.
The Fundamental Nature of Recessions: A Contracting and Restructuring Perspective
Authors: Cornell Bradford
Published: October 2009

Bradford Cornell takes a look at the basic nature of the current recession and the likely impact of stimulus packages.
Middle ear tuberculosis: Diagnostic criteria
Authors: Jesic Snezana , Stosic Svetlana , Milenkovic Branislava , Nesic Vladimir , Dudvarski Zoran , Jotic Ana , Slijepcevic Nikola
Published: October 2009

Introduction. Tuberculous otitis is a diagnostic problem due to the difficulty to obtain microbiological, histomorphological and cytological confirmation of the disease. Objective. Our objective was to compare clinical and radiological characteristic and development of otogenic complications in patients with tuberculous otitis and otitis with cholesteatoma as the most destructive form of chronic nonspecific otitis in the purpose of establishing the diagnostic criteria for tuberculous otitis. Methods. Medical records of 12 patients with tuberculous otitis and 163 patients with cholesteatoma treated at the Institute of Otorhinolaryngology and Maxillofacial Surgery in Belgrade during the eight-year period were analyzed. All of the patients underwent otomicroscopic, audiological and radiological examination of the thorax and temporal bone, microbiological examination of the secretion and histomorphological examination of the tissue taken during middle ear surgery. Statistical analysis was done using ?2 test with Yates correction. Results. Otogenic complication as facial palsy and sensorineural hearing loss were more frequent in tuberculous otitis patients, than in cholesteatoma. Also, fistulas of the labyrinth and facial canal bone destruction were also more frequent in tuberculous otitis than in cholesteatoma. A larger extent of temporal bone destruction was noticed on CT scans of the temporal bone in half of the patents with tuberculous otitis. Coexistence with miliary pulmonary tuberculosis was detected in one third of the patients. There were no microbiological or histomorphological confirmations of the disease, except in one case with positive Ziehl-Neelsen staining. Conclusion. Tuberculous otitis media should be considered in patients with serious otogenic complications and with shorter duration of ear discharge, and in association with diagnosed miliary pulmonary tuberculosis and extensive temporal bone destruction. Polymerase chain reaction still is not reliable for diagnosis.
Prognostic significance of cellular vascular endothelial growth factor (VEGF) expression in the course of chronic myeloid leukaemia
Authors: Vidovic Ana , Jankovic Gradimir , Tomin Dragica , Perunicic-Jovanovic Maja , Djunic Irena , Djurasinovic Vladislava , Colovic Milica
Published: October 2009

Introduction. Increased angiogenesis in bone marrow is one of the characteristics of chronic myeloid leukaemia (CML), a clonal myeloproliferative disorder that expresses a chimeric bcr/abl protein. Vascular endothelial growth factor (VEGF) is one of the most potent and a specific regulator of angiogenesis which principally targets endothelial cells and regulates several of their functions, including mitogenesis, permeability and migration. The impact of elevated VEGF expression on the course of chronic myeloid leukaemia is unknown. Objective. The aim of this study was the follow-up of VEGF expression during the course of CML. Methods. We studied VEGF expression of 85 CML patients (median age 50 years, range 16-75 years). At the commencement of the study, 29 patients were in chronic phase (CP), 25 in an accelerated phase (AP), and 31 in the blast crisis (BC). The temporal expression (percentage positivity per 1000 analysed cells) VEGF proteins over the course of CML were studied using the immunohistochemical technique utilizing relevant monoclonal antibodies. It was correlated with the laboratory (Hb, WBC and platelet counts, and the percentage of blasts) and clinical parameters (organomegaly, duration of CP, AP, and BC) of disease progression. Results. The expression of VEGF protein was most pronounced in AP (ANOVA, p=0.033). The level of VEGF expression correlated inversely with the degree of splenomegaly (Pearson, r=-0.400, p=0.011). High expression of VEGF correlated with a shorter overall survival (log rank, p=0.042). Conclusion. Immunohistochemically confirmed significance of the expression of VEGF in dependence of the CML stage could be of clinical importance in deciding on the timing therapy. These data suggest that VEGF plays a role in the biology of CML and that VEGF inhibitors should be investigated in CML.
Does the gestation age of newborn babies influence the ultrasonic assessment of hip condition?
Authors: Simic Slavica , Vukasinovic Zoran , Samardzic Janko , Pejcic Iris , Lukavac-Tesin Marija , Spasovski Dusko , Bozinovic-Prekajski Niveska
Published: October 2009

Introduction. Ultrasound represents a method of examination of hips of newborn babies capable of defining hip condition and distinguishing stable and unstable hips based on morphological elements. It is accepted in a large number of countries as a method of examination of high risk newborns, or as a method of systematic screening. Objective. The objective of this study was to investigate correlation between ultrasonically estimated hip maturity and respective gestation maturity both in premature and term-born babies, and to investigate the influence of different delivery types on hips condition. Methods. In our study 2045 patients, 1141 males and 904 females, were examined in at the Institute of Neonatology over a period of 5 years. The average age was 34.04 gestation weeks. There were significantly more premature (1698 or 83.03%) than term-born babies (347 or 16.97%). Ultrasound hip examination, as a screening method, was carried out according to Graf. It was followed by clinical examination. Results were analyzed by appropriate statistical methods (?2-test, one-way ANOVA, multifactor ANOVA). Results. The overall frequency of unstable hips was 3.2%, 1.88% in males and 4.87% in females (p<0.05). 96.8% babies had stable hips, out of which 35.21% were mature and 61.59% immature. In the study of the breech presentation, out of 183 babies, unstable hips were found in 1.58% of male cases, and in 10.23% of female cases. Conclusion. Clinical screening of developmental dysplasia of the hip is insufficient for early diagnosis and decision about the treatment of premature babies. The high frequency of unstable hip type IIc (risky) and IId (decentralized) in premature babies requires early diagnosis and therapy. Wide swaddling for prematures should be applied up to eight months of age. Gentle manipulation is necessary while nursing and conducting physiotherapy of a premature baby.
General characteristics of adolescent sexual behavior: National survey
Authors: Stankovic Miodrag , Miljkovic Srbobran , Grbesa Grozdanko , Visnjic Aleksandar
Published: October 2009

Introduction. Investigation of adolescent sexual behavior carried out on a large sample is primarily motivated by health and social problems which can occur when young people practice sex without protection and necessary information. There is no data that the national study on adolescent sexual behavior has been conducted in the Serbian speaking area. Objective. Monitoring and follow-up of trends in adolescent sexual behavior. Methods. The investigation sample comprised 1101 adolescents (472 male and 629 female), aged 13-25 years. As an instrument of polling, the questionnaire 'Sexual Behavior' was used specifically designed for the purpose of this investigation. Results. Eighty-four percent of males and 65% of females reported having sexual experience. The age of the first sexual experience, total number of partners, number of sexual partners in the last year and the last month were investigated, and the number of loved and sexual partner compared. In addition, the length of foreplay, frequency of sexual activity, masturbation, sexual dreams and sexual daydreams and engagement into alternative sexual activities (oral sex, anal sex, group sex, exchange of partners) were estimated, as well as the reasons for their practicing. Sexual desire and its correlation with personality dimensions, the frequency of sexual disorders (erectile and ejaculation problems, anorgasmia), abortion, rape and identification of the rapist, the use of condoms and other methods of contraception were assessed. Conclusion. It could be postulated that biological influence on sexual behavior is powerful and resistant to the influence of time and place, as well as socio-cultural religious influences. A high rate of premarital sexual activity with a number of sexual partners, a relatively low rate of condom use and the fact that 4% of the female adolescents in this sample had an induced abortion suggest that there are gaps in the education provided to adolescents about sexual and reproductive risks within the Serbian speaking territory. An alarming statistic is that 5% of the female adolescents in this sample reported that they had been raped, or forced to participate in non-consensual sex within an ongoing relationship with a regular partner. There is a need for systemic changes within the field of sexual education and protection from sexually risky behavior among young adults.
Mowat-Wilson syndrome: A case report
Authors: Cuturilo Goran , Stefanovic Igor , Jovanovic Ida , Miletic-Grkovic Slobodanka , Novakovic Ivana
Published: October 2009

Introduction. Mowat-Wilson syndrome (MWS) is characterised by severe mental retardation and multiple congenital anomalies. Key features for diagnosis are specific facial dysmorphism with uplifted ear lobes and Hirschsprung's disease. Ganglionic disorders of the colon, both the number of ganglion cells and the length of the aganglionic segment vary significantly in these patients. The disease is caused by ZFHX1B gene mutation. The management of MWS is symptomatic. Case outline. We report a four-year old boy with mental retardation, specific facial dysmorphy and multiple anomalies. During prenatal follow-up intrauterine growth retardation was revealed. Karyotype was normal. Clinical findings showed that growth and mental retardation, gastrointestinal disturbance and heart defect were predominant. A gastrostoma was inserted. Hypoganglionosis of the colon caused severe obstipation. He had a severe stenosis of the pulmonary artery and was a candidate for cardiac surgery. There were several attempts to establish diagnosis, but so far, without results. Conclusion. Hirschsprung's disease/hypoganglionosis of the colon associated with other congenital anomalies or mental retardation require evaluation for dysmorphic syndromes. One of them is MWS, presented in this report.
Mild cognitive impairment
Authors: Pavlovic Dragan , Pavlovic Aleksandra
Published: October 2009

Mild cognitive impairment (MCI) is a syndrome that spans the area between normal ageing and dementia. It is classified into amnestic and non-amnestic types, both with two subtypes: single domain and multiple domains. Prevalence of MCI depends on criteria and population and can vary from 0.1 to 42% persons of older age. In contrast to dementia, cognitive deterioration is less severe and activities of daily living are preserved. Most impaired higher cognitive functions in MCI are memory, executive functions, language, visuospatial functions, attention etc. Also there are depression, apathy or psychomotor agitation, and signs of psychosis. Aetiology of MCI is multiple, mostly neurodegenerative, vascular, psychiatric, internistic, neurological, traumatic and iatrogenic. Persons with amnestic MCI are at a higher risk of converting to Alzheimer's disease, while those with a single non-memory domain are at risk of developing frontotemporal dementia. Some MCI patients also progress to other dementia types, vascular among others. In contrast, some patients have a stationary course, some improve, while others even normalize. Every suspicion of MCI warrants a detailed clinical exploration to discover underlying aetiology, laboratory analyses, neuroimaging methods and some cases require a detailed neuropsychological assessment. At the present time there is no efficacious therapy for cognitive decline in MCI or the one that could postpone conversion to dementia. The treatment of curable causes, application of preventive measures and risk factor control are reasonable measures in the absence of specific therapy.
Current clinical evidence on topiramate pharmacokinetics
Authors: Jakovljevic Mihajlo , Jozef Maj , Vovk Tomaz , Jankovic Slobodan , Grabnar Iztok
Published: October 2009

Topiramate is biochemically classified as a fructopyranose sulphamate. Discovered as early as 1979, during middle 1980's it was approved in many countries for the treatment of epilepsies and migraine prevention. More recently, in the experimental stage, possible new indications have been disclosed: treatment of obesity, bipolar disorder, also cessation of smoking, neuropathic pain, cerebral pseudotumour, bulimia, periventricular leucomalatia in preterm infants and alcohol addiction. Most epileptologists consider it to be the first choice antiepileptic drug in severe pharmacoresistant epilepsies. A substantial corpus of evidence in paediatric population has been accumulated that confirms its efficiency in the treatment of generalised tonic-clonic seizures, Lenox-Gestaut syndrome, partial, absence and combined seizures. Having a unique monosaccharide chemical structure among other anticonvulsant drugs, characterizes it with special pharmacokinetic features. This substance exhibits a low interindividual variability in plasma levels and hence it features predictable pharmacokinetics. A steady state plasma concentration of topiramate increases linearly with higher dosages. Serum protein binding is approximately 15%, and biologic half-life in healthy volunteers is considered to range from 20 to 30 hours. Mean expected distribution volume rates from 0.55-0.8 l/kg, and accordingly, the drug shows a low and saturable binding capacity toward erythrocytes. It has not been present at the market for a sufficiently long time that would enable us to speak about a significant accumulation of data on its metabolism based on post-registration 4th stage clinical trials. For this purpose, we have done a literature review in order to summarise so far reported experience on topiramate pharmacokinetics in patients and healthy adults. Deeper understanding of its pharmacokinetic profile could enable a better technological design of the produced drug and the choice of the adequate route of its administration, and accordingly a more rational treatment of severe epilepsies resistant to other drugs.
Das Problem der sogenannten zusammengesetzten Bezirke auf dem Balkan im 11. Jahrhundert: Zwei fallbeispiele
Authors: Krsmanovic Bojana
Published: October 2009

(nemacki) In der vorliegenden Arbeit wurden Charakteristika der sogenannten zusammengesetzten milit?risch-zivilen Bezirke behandelt, die aus zwei oder drei Untereinheiten bestanden. Diese Untereinheiten der zusammengesetzten Bezirke hatten in der Regel feste zivile und milit?rische Verwaltungsstrukturen, d.h. sie hatten eine gewisse Unabh?ngigkeit. Ein zusammengesetzter Bezirk konnte in den Quellen als ein 'thema' (im Singular) bezeichnet werden oder auch im Plural als 'themata'. An seiner Spitze befand sich ein Dux/katepano oder gelegentlich auch ein Stratege. Der zivilen Verwaltung stand ein Richter/Pr?tor vor, welcher h?ufig das Amt eines anagrapheus innehatte. Weiterhin wurde der zusammengesetzte Bezirk Voleron-Strymon-Thessalonike naher untersucht sowie die Probleme, die mit dem Status seiner Unterheiten, insbesondere mit Voleron, zusammenh?ngen. Es ist m?glich, dass aus denjenigen Gebieten des Balkans, die nach dem Jahr 1018 unter byzantinische Herrschaft gefallen waren, ein zusammengesetzter Bezirk gebildet wurde. Die Rede ist von dem Thema Bulgaria-Sirmium-Paradounavon. Es wird vermutet, dass die demographischen Umst?nde sowie die ethnische Zusammensetzung der Bev?lkerung der Region Einfluss auf die Charakteristika des zusammengesetzten Bezirks hatten. Die zivile Verwaltungsstruktur war hier nicht derart best?ndig wie in den anderen Gebieten des Balkans, die bereits vor dem Krieg von 976-1018 unter byzantinischer Herrschaft standen. Sirmium und Paradounavon scheinen im zivilen Bereich der Verwaltung von Amtstr?gern aus Bulgarien geleitet worden zu sein, wahrend die milit?rische F?hrung anscheinend unabh?ngig von Bulgarien war.
Le rôle de la 'bourgeoisie' constantinopolitaine: XIe-XIIe siècle
Authors: Cheynet Jean-Claude
Published: October 2009

(francuski) L'ouverture du S?nat aux gens de m?tier sous Constantin Monomaque et sous Constantin Doukas a suscite beaucoup de commentaires. En fait ce sont surtout les fonctionnaires de rang modeste qui ont b?n?ficie de cette ?volution, mais eux-m?mes ?taient sans doute souvent issus du groupe des marchands ou artisans aises. En r?alit? le souci des empereurs de se concilier la 'bourgeoisie' constantinopolitaine est d?j? sensible ant?rieurement et ne s'ach?ve pas a l'arriv?e au pouvoir d'Alexis Comn?ne. La mixit? sociale fut sans doute plus marqu?e que ne le laissent entendre la plupart de nos sources. Les sceaux permettent de corriger en partie cette impression.
Obscestvo i izkustvo v B'lgarija prez XIII vek
Authors: Bakalova Elka
Published: October 2009

(bugarski) Avtor't si postavja zadacata da razgleda zapazenite predstavitelni pametnici na b'lgarskoto izkustvo ot XIII vek predi vsicko kato obscestvena por'cka. Izt'kvat se specificnite kultove i temi v ikonografskata programa na stenopisite na c'rkvata 'sv. Arhangel Mihail' kraj Ivanovo, c'rkvite 'Sv. Pet'r i Pavel' i 'sv. 40 m'cenici' v T'rnovo i c'rkvata 'Sv. Pantelejmon i Nikolaj' v Bojana kato otrazenie na duhovnija klimat v b'lgarskata d'rzava i na vaznite za izkustvoto sr'bsko-b'lgarski kontakti. Obr'sca se specialno vnimanie na izpolzvani Konstintinopolski obrazci, kakto i na vr'zkite mezdu razglezdanite pametnici i vodescite sr'bski stenopisni pametnici, koito zasega se scitat za naj-predstavitelni v izkustvoto na cjalata vizantijska kulturna obscnost prez XIII vek.
B'lgarskata r'kopisna kniga prez XIII vek
Authors: Musakova Elisaveta
Published: October 2009

(bugarski) V statijata e napraven opit da se prerazgledat osk'dnite danni za vremeto, mjastoto i obstojatelstvata, pri koito sa izraboteni vse osce slabo proucenite b'lgarski r'kopisi ot XIII vek. Kato r'kopisi s po-sigurno posocen proizhod, T'rnovskoto evangelie ot 1273 g. i T'rnovskijat apostol ot 1276/7 g. sa vzeti za osnova v rekonstruiraneto na graficnata norma - pismo i ornament, v'vedena crez stolicnata r'kopisna produkcija. Kato nejni verojatni rezultati se razglezdat Dobrijanovija minej i Draganovija minej, koito stojat v razlicni formi i stepeni na blizost s Pogodinovija psaltir, Jagicevija Zlatoust i Manuilovija apostol. Posocenite vr'zki sluzat za izgrazdane na tezisi, koito bi trjabvalo da b'dat vzeti predvid v edna b'desca, mascabna izsledovatelska rabota, v kojato predi vsicko trjabva da se izjasni harakter't na r'kopisnata produkcija v trite golemi knizovni cent'ra - T'rnovo, Sveta gora, Ohrid, a s'sco i Sinaj.
Zaklinatelni molitvi v'rhu olovni amuleti ot srednovekovna B'lgarija i paralelite im v trebnici ot srednovekovna S'rbija
Authors: Popkonstantinov Kazimir
Published: October 2009

(bugarski) Prez poslednite petnadeset godini v B'lgarija bjaha otkriti okolo osemdeset olovni amuleti s's zaklinatelni, evangelski, psaltirni tekstove na gr'cki, starob'lgarski (s kirilsko i glagolicesko pismo). Te doprinasjat za obogatjavane na nasite predstavi za duhovnija zivot na srednovekovnija b'lgarin, t'j kato po-goljamata cast ot tjah sa ot X-XI v. Znacitelen interes predstavljavat cast ot tezi tekstove, koito imat mnogo blizko paraleli s redica zaklinatelni molitvi v Trebnici ot XV-XVI v. Sred tjah sa i sr'bski Trebnici ot tozi period, cast ot koito imah v'zmoznost da izsledvam v r'kopisnite otdeli v Sofija, Sankt-Peterburg i Moskva. V nastojasceto izsledvane se spiram samo na njakolko molitvi protiv nezit, ciito tekstove sa izpisani v'rhu olovni amuleti namereni v B'lgarija i imat blizki paraleli s's zaklinatelni molitvi ot sr'bski Trebnici.
What has been lost from the Serbian 13th century menaia?
Authors: Subotin-Golubovic Tatjana
Published: October 2009

This paper deals with the differences that existed between Serbian menaia of the XIII and XIV centuries. Differences, in the first place, are considering the calendar i.e. the saints who were included in XIII century manuscripts and who, according to the Jerusalem liturgical tradition of the XIV century were eliminated from the XIV century manuscripts. The typica, that conduct the liturgical aspects of the service, had the major role in that process. This research is based on the manuscripts no. 58 and 361 of the Archive of the Serbian Academy of Sciences and Arts, no. 647 of the National Library of Serbia and no. 608 of the Hilandar Monastery. At the same time, the oldest Slavonic i.e. Russian manuscripts (from the very end of the XI and from the XII century) of the kind were included in this research. It appeared that apart from the differences considering the calendar, there are significant disagreements in content between the services dedicated to certain saints in the manuscripts of the XIII and XIV centuries. Full attention was given to the appearance of the services dedicated to one saint, that were copied almost at the same time, but with different content. The service of the 1. November (according to the mss. ASANU 361 and National Library 647) is offered as a vivid example.
The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors
Authors: Cianci Anna M. , Bierstaker James Lloyd
Published: October 2009

SUMMARY: This paper examines the impact of mood on the hypothesis generation and ethical judgments of auditors. Prior psychology research documents different effects of negative and positive mood on information processing such that negative (positive) mood leads to more systematic (heuristic) processing (e.g., Forgas 1995a; Bless 2000). Theoretical accounting research (Gaudine and Thorne 2001) proposes a positive relation between positive mood and ethical decision-making. Based on this research, we predict that negative (compared with positive) mood will enhance performance on a hypothesis generation task and impair performance on two ethical tasks. These predictions are tested in an experiment in which auditors perform an analytical procedures task involving the generation of explanations for fluctuations in financial ratios and two ethical tasks involving the truthful reporting of information. Consistent with predictions, the results show that auditors' judgments are influenced by their mood state. Specifically, auditors in a negative (compared with a positive) mood generated more correct explanations for fluctuations in financial ratios, but made less ethical judgments. The implications of these results are discussed, and suggestions for future research are offered.
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Authors: Ghosh Aloke , Pawlewicz Robert
Published: October 2009

SUMMARY: We examine changes in auditor fees around the Sarbanes-Oxley Act (SOX). Audit fees are expected to increase after SOX due to an increase in both audit effort and auditors' expected legal liability. Our results indicate an economically large increase in audit fees following the enactment of SOX. Controlling for audit and client characteristics, we find that audit fee levels rose approximately 74 percent in the post-SOX period. Nonaudit fees fell significantly over the same period, but total fees paid to auditors rose because the increase in audit fees more than offset the decline in nonaudit fees. Additionally, we find that the Big 4 audit firms increased audit fees by 42 percent more than their smaller counterparts. Finally, we find that while small and large audit firms discount fees on initial engagements to attract new clients in the pre-SOX period, only small audit firms continue to offer fee discounts for the post-SOX years. Our findings are robust to a host of sensitivity tests.
Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair
Authors: Cahan Steven F. , Emanuel David , Sun Jerry
Published: October 2009

SUMMARY: This paper investigates the stock price reaction of Andersen's non-U.S. clients around two key dates leading up to Andersen's demise, i.e., January 10, 2002, when Andersen announced it had shredded documents related to the Enron audit, and February 4, 2002, when Enron's board released a report (the Powers report) that was critical of Andersen and when Andersen established an Independent Oversight Board to examine the firm's audit practice. We find that the cumulative abnormal return for the two dates is negative and significant which suggests that concerns about Andersen's reputation and audit quality spilled over to other countries outside the U.S. We find that the market reaction is more significant when there is a greater demand for assurance, e.g., in common law countries and firms with large changes in total accruals or with new debt or equity issues. In further analyses, we use Andersen's non-U.S. clients that are cross-listed in the U.S. to separate out possible assurance and insurance effects. When Andersen's non-U.S., cross-listed clients are compared with Andersen's U.S. clients, we find similar cumulative abnormal returns. Since this test controls for insurance exposure in the U.S. market, our results suggest a similar assurance effect whether the client is audited by Andersen's U.S. unit or one of its non-U.S. units.
Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality
Authors: Chen Charles J. P. , Su Xijia , Wu Xi
Published: October 2009

SUMMARY: This study extends Blouin et al. ([BGR] 2007) by providing partner-level evidence regarding the effect of continued auditor-client relationships on financial reporting quality over a three-year post-switch period. Using a sample of forced audit firm changes in China where the identities of leading audit partners are available, we find that, consistent with BGR (2007), clients with greater earnings management activities are more likely to follow their former audit partners to a new audit firm, and aggressive follower clients who are audited by former partners are less likely to report abnormally high earnings management items in the first post-switch year. Moreover, we find that the financial reporting of aggressive follower clients who continue to be audited by former partners becomes significantly more aggressive in the next two post-switch years; while aggressive follower clients who are audited by non-former partners do not exhibit a similar pattern in the three post-switch years. Our findings indicate that the former partner conservatism as suggested by BGR (2007) may be temporary in nature, and former partners may adopt a strategic approach to auditing follower clients to realize the opportunistic benefits of maintaining a close partner-client relationship.
An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud
Authors: Kaplan Steven E. , Pany Kurt , Samuels Janet A. , Zhang Jian
Published: October 2009

SUMMARY: The Sarbanes-Oxley Act of 2002 (SOX, Sec. 301) requires audit committees of public companies to establish procedures for employee anonymous reporting of concerns regarding questionable accounting, internal control, or auditing matters. Audit committees have great flexibility in their implementation of this requirement. To address this issue, this paper reports the results of two experimental studies. Our first experimental study examines whether an anonymous hotline possessing stronger procedural safeguards, including external administration and related procedural safeguards, increases fraud-related reporting intentions in comparison with one possessing weaker procedural safeguards, including internal administration. Respondents' intentions to report a fraudulent act were greater under the weaker safeguards condition as compared with the stronger safeguards condition. These results were not anticipated, and an ancillary study was conducted examining internal versus external anonymous hotline administration, holding constant other procedural safeguards. The results show that respondents' intentions to report a fraudulent act were stronger under an internally administered hotline. Thus, our results suggest that an externally administered anonymous hotline may not increase fraud reporting. Our findings have implications for those who oversee and evaluate the operating effectiveness of controls.
Audit Fees at U.S. Non-Profit Organizations
Authors: Vermeer Thomas E. , Raghunandan K. , Forgione Dana A.
Published: October 2009

SUMMARY: Non-profit organizations account for a significant share of the U.S. national economy. Some recent scandals and governance failures in non-profits have led to increased scrutiny of non-profits, including new state laws related to external audits. In this paper, we extend audit fee research by developing a model that seeks to explain non-profit audit fees. Results from data provided by 125 of the largest non-profits indicate that auditee size, complexity, liquidity, and resource dependency are associated with audit fees; in addition, audit fees are higher for non-profits with a Big 4 auditor. The results also suggest that alternative monitoring mechanisms, such as a good audit committee and internal auditing, are complements rather than substitutes for monitoring by external auditors. Our results can be useful for researchers examining non-profit auditing-related issues and for non-profit organizations seeking to benchmark their audit fees.
Data Diagnostics Using Second-Order Tests of Benford's Law
Authors: Nigrini Mark J. , Miller Steven J.
Published: October 2009

SUMMARY: Auditors are required to use analytical procedures to identify the existence of unusual transactions, events, and trends. Benford's Law gives the expected patterns of the digits in numerical data, and has been advocated as a test for the authenticity and reliability of transaction level accounting data. This paper describes a new second-order test that calculates the digit frequencies of the differences between the ordered (ranked) values in a data set. These digit frequencies approximate the frequencies of Benford's Law for most data sets. The second-order test is applied to four sets of transactional data. The second-order test detected errors in data downloads, rounded data, data generated by statistical procedures, and the inaccurate ordering of data. The test can be applied to any data set and nonconformity usually signals an unusual issue related to data integrity that might not have been easily detectable using traditional analytical procedures.
Interrelated Performance Measures, Interactive Effort, and Incentive Weights
Authors: Dikolli Shane S. , Hofmann Christian , Kulp Susan L.
Published: October 2009

ABSTRACT: This study uses principal-agent analysis to investigate how the principal's use of performance measures in the agent's compensation contract are affected by (1) links between performance measures and (2) substitute and complementary characteristics of an agent's efforts. We show that the directional effect of changes in performance measure interrelations on linear incentive weights depends on how the agent's tasks interact with each other (i.e., substitute or complementary interactions). For example, increases in performance measure interrelations do not necessarily imply higher incentive weights on more sensitive and precise performance measures. If efforts are substitutes for each other, the costs of effort are relatively high and the principal induces lower levels of total effort by offering lower incentives. We also show that differences in the combination of performance measure interrelations and effort interactions affect profits in distinctly different ways. When efforts are substitutes for each other, increases in the sensitivities of profit to the other performance metrics (i.e., increased interrelations), and thus to effort, may actually lead to lower profits.
Tax-Compliant Transfer Pricing and Responsibility Accounting
Authors: Cools Martine , Slagmulder Regine
Published: October 2009

ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the firm administratively simplified the determination of profit margins to such an extent that it could lead to suboptimal business decisions. Third, tax compliance induced a profit-center designation for business units that were primarily responsible for costs or revenues. The firm first coped with a mixed treatment of these responsibility centers, allowing them to be profit centers for tax purposes and cost or revenue centers for MCS purposes. Later, top management became convinced of the benefits of a profit-center treatment for all purposes and started to convert the pro forma profit centers into real profit centers. Overall, this study contributes to the stream of research documenting and explaining how MCSs are designed and used under environmental pressures.
Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different?
Authors: Gosman Martin L. , Kohlbeck Mark J.
Published: October 2009

ABSTRACT: We investigate how buyer power in the retail market affects suppliers' profitability. Buyer power exists when suppliers depend on a concentrated set of retailers. Further, Wal-Mart, the world's largest retailer, possesses additional buyer power because it has a dominant position in many product supply chains, advanced inventory management practices, and cutting edge technology. We form a sample of firms that supply retailers and utilize the major customer disclosure (SFAS No. 131) to proxy for dependence on major customers and the incremental Wal-Mart effect associated with buyer power. We find that as sales to major customers increase, supplier gross margins and return on assets decrease while their inventory and payables management improves. Wal-Mart is incrementally associated with increasing gross margins, improving cash collections, and extended payment terms with its vendors. Supplier power offsets some of the adverse effects. Our findings provide insight on financial implications of supply-chain dynamics where (1) one firm has an economic dependence upon a major customer, and (2) the major customer is a leading channel member.
A Methodology for Evaluating the Cost-Effectiveness of Alternative Management Tools in Public-Sector Institutions: An Application to Public Education
Authors: Mensah Yaw M. , Schoderbek Michael P. , Werner Robert H.
Published: October 2009

ABSTRACT: The shift toward performance budgeting and outcome measures for public-sector institutions in recent decades has created a need to formally link inputs consumed and outcomes achieved. Given the inherent problems of cost accounting systems in public-sector institutions, we propose a statistical approach to identify the most cost-effective management tools that also recognize the endogeneity between costs and outcomes. The model developed allows for the examination of possible trade-offs that can be exercised by public-sector institutions facing multiple stakeholders with conflicting objectives. Using public schools in New Jersey and a set of variables identified from the education economics literature, we estimate cost and outcome functions to demonstrate empirically the choices made by school district superintendents that trade off the interests of various stakeholders, while seeking to meet the core objectives of the institutions. Our empirical results provide insight on the variables controllable by the superintendents that appear to be used inefficiently, or are subject to institutional constraints that limit the flexibility in input choice assumed by the proposed method. From a management accounting standpoint, the identification of such variables narrows the areas to be focused on in the search for improvements in performance.