bluuebunny/crossref_metadata_2025 huggingface dataset:
Parasite fauna of wild and cultured dusky-grouper Epinephelus marginatus (Lowe, 1834) from Ubatuba, Southeastern Brazil
Authors: Roumbedakis K , Marchiori NC , Paseto Á , Gonçalves ELT , Luque JL , Cepeda PB , Sanches EG , Martins ML
Published: April 2014

This study aimed at identifying and quantifying the parasites of wild and cultured dusky grouper Epinephelus marginatus. During a year and thereby all four seasons, 20 wild and 20 cultured groupers were examined for the presence of parasites, except in the last season, in which 19 wild and 20 cultured fish were examined, totalling 159 groupers analysed from Ubatuba, southeastern Brazil. Prevalence, mean intensity of infection, mean abundance and mean relative dominance were calculated. Five species of parasites were identified in fish from both origins: Pseudorhabdosynochus beverleyburtonae (Monogenea), Neobenedenia melleni (Monogenea), Pseudempleurosoma sp. (Monogenea), Helicometrina nimia (Digenea) and larvae of Contracaecum sp. (Nematoda). The prevalence of ectoparasites, in most cases, was higher than endoparasites. The most abundant parasite was the monogenea Pseudorhabdosynochus beverleyburtonae in both wild and cultured fish, along all seasons. Neobenedenia melleni was observed in wild and cultured fish in all seasons, with a gradual increase in the number of parasites from the coldest to the hottest seasons, with the highest prevalence and mean intensity in the summer. Helicometrina nimia was found in all seasons in both wild and cultured fish, except for summer, where its presence was detected only in wild fish. Pseudempleurosoma sp. and larvae of Contracaecum sp. showed low prevalence occurring in wild and cultured fish in the autumn and spring, respectively. This study revealed high intensities of potentially pathogenic parasites that could favour disease outbreaks in culture conditions.
Species of Anastrepha (Diptera: Tephritidae) captured in a guava orchard (Psidium guajava L., Myrtaceae) in Boa Vista, Roraima, Brazil
Authors: Marsaro Júnior AL , Deus EG , Ronchi-Teles B , Adaime R , Silva Júnior RJ
Published: April 2014

The guava fruit (Psidium guajava) is among the most strongly affected by fruit flies in Brazil. In the Brazilian Amazon, 11 species of Anastrepha have been reported in guava orchards to date. This work aimed to identify the species of Anastrepha present in a guava orchard in the municipality of Boa Vista, determine the species infesting the fruits, and identify any parasitoids present. Two McPhail traps with food bait were installed and weekly collections were made between January and December 2008. Fruits were also collected systematically during this period, with a view to determining the association between host plant and tephritid species. Nine species of Anastrepha were identified, in addition to one specimen belonging to a probable new species. Anastrepha striata Schiner, Anastrepha sororcula Zucchi, Anastrepha obliqua (Macquart), and Anastrepha fraterculus (Wiedemann) were the dominant species in the orchard, accounting for 84.8% of all captured individuals. All females collected directly from fruits were A. striata. Doryctobracon areolatus (Szépligeti) was the only parasitoid species obtained. In this work, Anastrepha ethalea (Walker) is reported for the first time in the state of Roraima.
Size and shape in Melipona quadrifasciata anthidioides Lepeletier, 1836 (Hymenoptera; Meliponini)
Authors: Nunes LA , Passos GB , Carvalho CAL , Araújo ED
Published: April 2014

This study aimed to identify differences in wing shape among populations of Melipona quadrifasciata anthidioides obtained in 23 locations in the semi-arid region of Bahia state (Brazil). Analysis of the Procrustes distances among mean wing shapes indicated that population structure did not determine shape variation. Instead, populations were structured geographically according to wing size. The Partial Mantel Test between morphometric (shape and size) distance matrices and altitude, taking geographic distances into account, was used for a more detailed understanding of size and shape determinants. A partial Mantel test between morphometris (shape and size) variation and altitude, taking geographic distances into account, revealed that size (but not shape) is largely influenced by altitude (r = 0.54 p < 0.01). These results indicate greater evolutionary constraints for the shape variation, which must be directly associated with aerodynamic issues in this structure. The size, however, indicates that the bees tend to have larger wings in populations located at higher altitudes.
Comparative study of the ovarian morphology in the order Polydesmida (Diplopoda) and description of unusual structures in the female reproductive system
Authors: Pinheiro TG , Marques MI , Fontanetti CS
Published: April 2014

Polydesmida is the largest order in the class Diplopoda in terms of the number of species, genera and families, but there are few studies of the ovarian morphology of species in this order. This study aimed to perform a comparative study of the ovarian morphology of three species from this order to increase the understanding of the morphological evolution of this system in Polydesmida. Adults females of two of these species, Poratia salvator and Myrmecodesmus hastatus, belonging to the family Pyrgodesmidae, had a unpaired ovary that formed a tubular organ containing oocytes, with P. salvator present grouping of oocytes into a structure similar to ovisacs. This condition appeared to be apomorphic and was associated with the small size of these species (< 10 mm) and their short life cycle. The third species, Telonychopus klossae (Chelodesmidae), had a large body and an ovary with paired ovisacs, which was symplesiomorphic with other Polydesmida families.
A brief observation of morphological and behavioral similarities between the Ichneumonidae wasp Cryptanura sp. and its presumed mimic, Holymenia clavigera (Heteroptera: Coreidae), in Brazil
Authors: Pereira AIA , Andrade GS , Zanuncio JC , Penteado-Dias AM , Serrão JE
Published: April 2014

Some insects use wasps as a model to mimic and previous studies showed cases of Batesian mimicry involving this insect group. However, this relation is poorly known between phytophagous bugs, such as coreids, and Cryptinae ichneumonids. We found in a seasonal secondary forest in Brazil two similar insects representing different orders. The mimic seems to be Holymenia clavigera (Herbst) (Heteroptera: Coreidae) and its model, Cryptanura sp. (Hymenoptera: Ichneumonidae). This study therefore investigated similarities in morphological and behavioural aspects between H. clavigera and the wasp Cryptanura sp. Holymenia clavigera and its ichneumonid model are impressively similar in colour, size, foraging behaviour and sympatric range. The spanning movements of antennae by the coreid bug, which strongly resemble the foraging behaviour of the wasp, were observed frequently. The findings indicate strong evidences that H. clavigera is a mimic of the Ichneumonidae wasp, Cryptanura sp.
Insect galls of Itamonte (Minas Gerais, Brazil): characterization and occurrence
Authors: Maia Valéria Cid
Published: April 2014

Three sites of Itamonte (Minas Gerais) were investigated for insect galls from September, 2011 to July, 2012, seasonally. One-hundred and one morphotypes of insect galls were recorded on 63 species of host plant (45 genera and 23 families). Melastomataceae was the most galled plant family, followed by Asteraceae and Myrtaceae. Galls were recorded on leaves, stems, buds, and aerial roots. Leaves were the most galled plant organ. The gall morphotypes were characterized according to their shape, color, pubescence, and number of internal chambers. Globose and fusiform galls were the most frequent. The majority was glabrous and one-chambered. The gallers comprised three insect orders: Diptera (Cecidomyiidae and Tephritidae), Hemiptera, and Lepidoptera. Cecidomyiidae were the most frequent galling taxa. Parasitoids (Hymenoptera) were obtained from six morphotypes (ca. 6% of the total). The results are compared to those of other Brazilian insect gall inventories. As there is no previous gall inventory in Itamonte, all records presented here are new.
An Efficient Simulation Algorithm for Resource-Constrained Project
Scheduling Problem
Authors: Peng L. , Wuliang P.
Published: April 2014

Since Resource-Constrained Project Scheduling Problem (RCPSP) is a well-known NP-hard problem, it is
difficult to solve large-scale practical cases by using traditional exact algorithms. Genetic algorithm (GA) is a kind of
intelligent algorithm for approximate optimization, which can ascertain global optimization or suboptimal solution within
a reasonable time. This article presented a new simulation algorithm by using GA for solving Resource-Constrained
Project Scheduling Problem. In the algorithm, the activity adjacency matrix and priority-based preemptive resource
conflict resolution are used to prevent chromosome from generating infeasible schedules. Finally, the method was tested
with an actual machine and electricity project case, and the results show that the presented method is efficient and
practical for practical project cases.
Simulation Modeling and Application of Travel Mode Choice Based on Bayesian Network
Authors: Chen Ruijing
Published: April 2014

In this paper, we study the travel mode choice of residents to determine the set of factors which can influence
travel mode choice of residents and analyze the influence factor characteristics. Using Bayesian theory, we analyze the
travel decision-making data of the residents, discrete them, and use them in Bayesian network structure learning and
parameter estimation by K2 algorithm. We establish a Bayesian network simulation model to analyze the dependence
probability relationship between the parent nodes and child nodes. Validation test was carried out for the building
simulation model of Bayesian network. Data analysis results showed that the Bayesian network has a high accuracy
prediction for actual travel mode choice of residents. This paper studies the Bayesian structure and parameters learning
method for the actual travel behavior, and this method which provides a new method for studying the travel mode choice
of residents can reveal the relationship between the various attributes associated with travel mode choice through a new
perspective.
The Computer Aided Fault Tree Modeling and Analysis of the
Refrigerator Evaporator Failure
Authors: Yu Quanyu , Liu Jie , Zhang Kangkang
Published: April 2014

The paper analyzes the various factors that cause failure of refrigerator evaporator. The refrigerator evaporator
failure spectrum is constructed through qualitative analysis of the fault tree system after building a corresponding fault
tree system. There is an analysis procedure of fault tree system based on computer aided fault tree analysis system
(CAFTA).
Modified Perona-Malik Equation and Computer Simulation for Image
Denoising
Authors: Feng Zheng Jian , Chengwei Huang , Ji Zhang
Published: April 2014

The edges and textures of a digital image may be destroyed by traditional denoising methods, which is a
difficult problem in image denoising. In this paper, anisotropic diffusion algorithm based on Partial differential equation is
studied. First, image denoising algorithms based on Perona-Malik model are studied. Second, a modified Perona-Malik
model is proposed. In the proposed model, the gradient statistic and edge thresholds are embedded into the Perona-Malik
equation. Finally, the effects of this model and some other models are compared and analyzed. The experimental results
show that the proposed modified Perona-Malik model outperforms the original Perona-Malik model in removing
Gaussian noise, and the edges and textures of the image are well preserved.
Research on Neural Network PID Quadratic Optimal Controller in Active
Magnetic Levitation
Authors: Zheng Zhongqiao , Wang Xiaojing , Zhang Yanhong , Zhang Jiangsheng
Published: April 2014

In response to the uncertainty, nonlinearity and open-loop instability of active magnetic levitation control
system, a neural network PID quadratic optimal controller has been designed using optimum control theory. By
introducing supervised Hebb learning rule, constraint control for positioning errors and control increment weighting are
realized by adjusting weighting coefficients, using weighed sum-squares of the control increment and the deviation
between actual position and equilibrium position of the rotor in active magnetic levitation system as objective function.
The simulation results show that neural network PID quadratic optimal controller can maintain the stable levitation of
rotor by effectively improving static and dynamic performances of the system, so as to maintain the stable levitation of
rotor in active magnetic levitation system which has stronger anti-jamming capacity and robustness.
Remote Collaboration and Simulation Model for Weapons Development Based on Logistic
Authors: Suike Li , Sijun Bai , Xubo Wang , Yuntao Guo
Published: April 2014

The Logistic model and simulation algorithms in the ecological species were introduced to analyze the remote
collaborative structure of weapons model development and the equilibrium and stability condition of its mode. The
weapons development remote collaborative structure was designed, and two collaborative logistic models of the model
development was built as “O—A” and “A—A”. The stability conditions of two modes were calculated and policy
implications were analyzed, dynamic evolution of the collaborative model was simulated by numerical simulation.
Simulation results show that the stability of weapons development remote collaborative are closely related to research unit
in collaboration with status, intrinsic growth rate, initial size and the maximum amount of output. The policy
recommendations were given out for the weapons development units in remote collaboration with two types of
collaborative mode under stable conditions.
Study on Train Wheel Out-of-Roundness Monitoring Method by PVDF
Sensing Technology
Authors: Song Ying , Wang Zhichen , Du Yanliang
Published: April 2014

Wheel out-of-roundness (OOR) inevitably jeopardizes the safety of railway operations. Regular visual
inspection and checking by experienced workers are the commonly adopted practices to identify wheel defects. However,
the defects may not be spotted timely. The paper puts forward a new method of real-time monitor wheel OOR based on
PVDF strain sensor. In this method, the track strain response upon wheel-rail interaction is measured and processed to
generate a condition index which directly reflects the wheel condition. Firstly, theoretical model of relationship between
PVDF sensor output and wheel/rail loads was set up, and the principle for measuring vertical wheel/rail contact forces was
proposed. Secondly, the effects of horizontal wheel/rail force and train speed on the output results have been discussed.
Finally, this approach was verified by finite element analysis, and the preliminary results showed that this
electromagnetic-immune system provides an effective alternative for wheel defects’ detection.
Failure Probability Analysis of Interlayer Sliding Belts of Gravity Dams
Under Seismic Load
Authors: Xu Qiang , Chen Jian-Yun , Zhao Chunfeng , Li Jing , Yue Hongyuan
Published: April 2014

In this paper, an improved model is presented for analysis of failure probability of the interlayer sliding belts
under seismic loads. Firstly, using the theory of the Markov chain, the relation between failure probabilities of specified
interlayer sliding belts and elements in this interlayer sliding belt is deduced. Then, the failure function is proposed
according to the destructive characteristic of concrete, the pseudo excitation method is utilized in order to obtain the
probability distribution of element stresses in specified interlayer sliding belts, and the improved response surface method
based on weighted regression is used to calculate the failure probability of elements in specified interlayer sliding belts.
Finally, an algorithm is established to calculate the failure probability of the specified interlayer sliding belts. In this
paper, the mean value and variance of the tensile strength of elements are changed when interlayer sliding belt is
developed. The numerical results show that the conditional failure probability in specified interlayer sliding belts at the
head of the dam tends to decrease. However, the tendency of conditional failure probability in the other specified
interlayer sliding belts is complicated. And the interlayer sliding belt at head of the concrete gravity dam is the most
dangerous. In addition, the tendencies of the mean value and mean square deviation of stresses in different specified
interlayer sliding belts are similar. The mean value of stress in different specified interlayer sliding belts tends to decrease
but the tendency of mean square deviation changes from decrease to increase. The range of the mean value and the mean
square deviation of stress in specified interlayer sliding belts at the heel of the dam is the greatest of all.
Evaluation of Cervical Posture Following Rapid Maxillary Expansion: A Review of Literature
Authors: Ortu Eleonora , Pietropaoli Davide , Ortu Maurizio , Giannoni Mario , Monaco Annalisa
Published: April 2014

Objective:

The aim of this article is to elucidate the state of the art about how rapid maxillary expansion
(RME) produces changes in natural head position (NHP) in terms of cephalometric angles or inclinometer data during the
growth period, according to the available literature.

Methods:

Electronic search was done from January 2002 to June 2012 on PubMed, Cochrane and Scopus databases; in addition manual search was conducted as well. According to keywords, eleven papers were eligible for our purpose, but definitely six papers were selected in agreement with the inclusion/exclusion criteria.

Conclusions:

The current literature suggests that the potential relationship between RME and NHP is still unclear. In fact, although the change in the position of the head after the rapid palatal expansion is evident clinically, current orthodontic literature does not provide conclusive evidence about the nature of this relationship
Increasing Agricultural Complexity: An Approach for Integration of Trees in Cropped Landscapes
Authors: Isaac M.E. , Kimaro A.A. , Teng Y. , Timmer V.R.
Published: April 2014

Temperate agricultural practices that lower external inputs, increase potential for carbon (C) storage, and augment
system resilience, particularly through agrodiversity, remain crucial to productive landscapes. Agroforestry systems,
the combination of trees and crops, achieve such shifts in agricultural management, predominantly when positive interspecific
interactions are optimized. Although early growth competition between tree-crop systems has been well documented,
little work has developed effective techniques to minimize residual antagonism with agroforestry systems. To
mitigate such competition, we used a model tree-crop system to test the effectiveness of nutrient spiking the tree component
[Pinus strobus L. (white pine)] on reducing belowground competition with the crop component [Zea mays L. (corn)].
Nutrient spiking is widely used in monoculture plantation systems, but no work has redirected this technique to multispecies
agroforestry systems. We hypothesized that the internal accumulation and retention of nutrients associated with
nutrient spiked pine seedlings will lower stress on native soil resources after out-planting, permitting increased nutrient
availability for crop growth. Two levels of nutrient spiking [untreated (S0) and spiked (S1)] of white pine were intercropped
with corn, as well as monoculture controls for each species, under greenhouse conditions. After 2 months, root
biomass response of corn and pine was significantly higher (19% and 52% respectively as compared to monoculture
growth) in the nutrient spiking treatment. Nutritionally, nitrogen (N), phosphorus (P) and potassium (K) significantly increased
in pine tissue with pre-transplant spiking. This presumably reduced stress on native soil nutrients and resulted in
the steady or increased N, P, and K uptake in corn shoot tissue (increases of 19%, 0%, 49% respectively) intercropped
with spiked pine in comparison to corn in monoculture. Our findings contribute a preliminary examination of pretransplant
nutrient spiking practices to reduce resource stress and mitigate nutritional competition during early crop
growth in an agroforestry context. Such specialized practices may be useful in order to promote integration of trees in
cropped landscapes for the eventual benefits of nutrient and hydrological regulation as well as increased productivity and
C storage capacity.
Climate Change Perception and Adaptation in a Remote Costa Rican Agricultural Community
Authors: Smith Carolyn E. , Oelbermann Maren
Published: April 2014

Current agroecosystem management practices in tropical latitudes may not be an economically feasible and an
effective long-term adaptation strategy to climate change. As such, implementing, improving and refining sustainable land
management practices may be a more effective adaptation strategy. This study determined the perception and knowledge
of climate change by landowners in a remote Costa Rican agricultural community, and evaluated the type of sustainable
agricultural practices currently implemented and how such practices could also serve as a climate change adaptation strategy.
Based on this information, recommendations for successful adaptation applicable to other communities were also
discussed. This study showed that community members observed changes in local weather patterns over the past decade,
which paralleled changes in the distribution patterns of vegetation and wildlife. Results also showed that community
members had a good understanding of climate change and its potential impact(s) on agricultural production. Community
members were continually striving to implement long-term sustainable agroecosystem management practices to maintain
productivity, integrity and agroecosystem resilience while also meeting economic and socioecological needs. For example,
implementing seedbanks helped to improve the quality of crops and provided a source of seeds adapted to current
climate conditions. Other adaptation strategies included agroforestry for soil and water conservation and as a source of
fruits, nuts and forage for people and livestock. The use of livestock nutritional supplements to offset low-quality forage
during the now more intense dry season, compared to previous dry seasons, were also used as an adaptation strategy. An
affiliation with social networks to help access resources and implement sustainable agriculture and climate change adaptation
strategies were essential in this community. Based on surveys with community members, this study developed a 3-
stage plan for developing successful adaptation programs for application in other small agricultural communities in tropical
latitudes.
Cowpea Yield Performance in an Alley Cropping Practice on an Acid Infertile Soil at Ebini, Guyana
Authors: Chesney Patrick E.K. , Simpson Leslie A. , Cumberbatch R. Nigel , Homenauth Oudho , Benjamin Floyd
Published: April 2014

The yield performance of cowpea var. Minica # 4 (Vigna unguiculata L.) on an Arenic Paleudult (Acrisol) was
evaluated in an alley cropping experiment with Gliricidia sepium (Jacq.) Kunth ex Walp., Leucaena leucocephala (Lam.)
de Wit and a treeless control during a short- (November-December 2004), and long-(May-June 2005) rainy season at
Ebini, Guyana. The alley cropping treatments had no significant effect on cowpea plant height, pods per plant, pod weight
per plant and grain weight. During the short-rainy season, values for cowpea plant height and number of pods per plant
were higher compared to those for the long-rainy season, and number of pods per plant was positively correlated with pod
weight. During the long-rainy season, pod weight and grain weight were correspondingly higher. Plant height vs. number
of pods per plant; number of pods per plant vs. pod weight; and, number of pods per plant vs. grain weight, were all positively
correlated. Cowpea could yield the same or more when associated with managed fast growing, nitrogen (N)-fixing
trees or treeless plots. This alley cropping practice has the potential to reduce the use of fossil-fuel generated fertilizers
and reduce the potential production of an important greenhouse gas (GHG).
Evaluation of the Chemical Composition of Different Non-Woody Plant Fibers Used for Pulp and Paper Manufacturing
Authors: Marques Gisela , Rencoret Jorge , Gutiérrez Ana , del Río José C.
Published: April 2014

The chemical composition of several non-woody plant fibers (bast fibers from flax, hemp, kenaf, jute; leaf fibers
from sisal, abaca and curaua; and giant reed), which are used as raw materials for pulp and papermaking, has been
evaluated. Particular attention was paid to the composition of the lipophilic compounds and the structure of the lignin
polymer since they are important components of the fiber that strongly influence the pulping and bleaching performances.
Miscanthus x giganteus as a Source Of Biobased Products Through Organosolv Fractionation: A Mini Review
Authors: Villaverde Juan José , Ligero Pablo , de Vega Alberto
Published: April 2014

This paper deals with the chemical treatments with selected organic compounds that have been applied to Miscanthus
to upgrade it, for pulp production or fractionation purposes. Organosolv processes have demonstrated their effectiveness
as fractionation treatments; therefore special emphasis is placed on these systems and, in particular, those making
use of carboxylic acids. That is, Acetosolv process that uses acetic acid-water-hydrochloric acid mixtures as delignifying
agents, the process with formic acid-water-hydrochloric acid and the Milox process, which replaces the hydrochloric acid
in the medium by hydrogen peroxide, thus forming peroxyacetic acid. Furthermore, we present the results of the characterizations
that have been made in relation to extractives and lignin of Miscanthus. It also is analyzed the major changes
undergone by lignin during organosolv treatments. Finally, some progresses in the field of TCF bleaching of the cellulose
pulps obtained are summarized.
The Wood-Based Biorefinery: A Source of Carbon Fiber?
Authors: Gellerstedt Göran , Sjöholm Elisabeth , Brodin Ida
Published: April 2014

In this mini-review, various attempts to make carbon fiber from lignins are discussed. The replacement of construction
steel in cars and trucks with a much lighter carbon fiber-based composite will ultimately result in more fuelefficient
vehicles. To replace the precursors of carbon fiber, polyacrylonitrile (PAN), or other non-renewable materials
such as pitch, by cheap (kraft) lignin, a comprehensive understanding of the physical and chemical characteristics of lignin
and the development of methods for its homogeneous large-scale production must be achieved.
Study on the quality of ground, spring and river waters in south-east Serbia
Authors: Stojanovic Zorica , Svarc-Gajic Jaroslava , Djordjevic Marika , Grahovac Nada , Vasin Jovica , Djurovic Ana , Kravic Snezana
Published: April 2014

The study deals with mineral characterization of natural waters from
South-East Serbia. The contents of aluminium, arsenic, calcium, cadmium,
cobalt, chromium, cooper, iron, potassium, magnesium, manganese, sodium,
nickel, lead and zinc were analysed in spring, ground and river waters by
inductively coupled plasma-atomic emission spectrometry (ICP-AES) technique.
The study area was in the Southern Serbia, and included slopes of Rtanj,
Ozren, Bukovik, Vrdenik and Cemernik mountains, and the valley of South
Morava. Obtained contents were compared with Serbian regulations on the
quality of water for human use, and directive of World Health Organization
(WHO) for maximum allowed concentrations of chemical substances. High
contents of macro-elements, namely calcium, magnesium and potassium, were
detected in several spring and ground water samples which are believed to be
due to direct influence of rock minerals. Some water samples contained iron,
manganese and copper in concentration up to 84.2 ?g dm-3, 8.10 ?g dm-3 and
14.9 ?g dm-3, respectively, but within the permissible limits. Other heavy
metals were not detected in analysed samples. Based on the derived results,
tested ground and spring water samples have significant potential to be used
as sources for the production of bottled water, but further investigations
are necessary. Additional investigations have to be focused on complete
physical, chemical and microbiological assessments of water resources.
Systematic hydrogeological assessment also should be performed in all
seasons. In the meantime, precautionary measures should be immediately taken
to protect and preserve these water resources.
Affiliated Banker on Board and Conservative Accounting
Authors: Erkens David H. , Subramanyam K. R. , Zhang Jieying
Published: April 2014

We examine the effect of lender monitoring through board representation, which we label “affiliated banker on board” (AFB) on conservative accounting. We hypothesize that monitoring reduces lenders' demand for conservatism-facilitated control transfers through debt covenants by reducing the information asymmetry that underlies the agency problem of debt. Consistent with our hypothesis, we find that AFB firms have markedly lower conservative accounting than non-AFB firms. This result is robust to a battery of tests that account for bias from both observable and unobservable factors. We also find additional evidence to support key elements of our hypothesis. First, an examination of the relation between borrower-unfavorable renegotiations and covenant violations suggests that board representation allows lenders to renegotiate in a timelier manner based on private information. Second, an examination of the relation between covenant intensity and conservative accounting suggests that board representation decreases lenders' reliance on conservatism-facilitated control transfers. Finally, an analysis that uses relationship lending as an alternative proxy of lender monitoring suggests that it is lender monitoring, and not AFB per se, that reduces demand for conservative accounting.

JEL Classifications: G3; G21; M41

Data Availability: All data are publicly available from sources identified in the text.
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
Authors: Lennox Clive S. , Wu Xi , Zhang Tianyu
Published: April 2014

Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of audit adjustments in China. Our results suggest that mandatory rotation of engagement partners results in higher quality audits in the years immediately surrounding rotation. Specifically, we find a significantly higher frequency of audit adjustments during the departing partner's final year of tenure prior to mandatory rotation and during the incoming partner's first year of tenure following mandatory rotation.
Measuring Reflective Cognitive Capacity: A Methodological Recommendation for Accounting Research of Feedback Effects
Authors: Viator Ralph E. , Bagley Penelope L. , Barnes Beau Grant , Harp Nancy L.
Published: April 2014

This study investigates whether measures of reflective cognitive capacity can differentiate which participants are more or less likely to benefit from feedback intervention. The results from four separate experiments of feedback effects are reported. In each experimental task, participants had to override a specific cognitive bias in order to improve their performance post feedback. Across all four experiments, the results consistently show that measures of reflective cognitive capacity reasonably partitioned participants into two groups: those that were more likely, versus those that were less likely, to benefit from feedback intervention. Most notably, the fourth experiment replicates a study recently published in Behavioral Research in Accounting (Buchheit, Dalton, Downen, and Pippin 2012) and demonstrates that the study's primary finding was not generalizable to all participants. We recommend that future accounting studies examining learning and feedback effects include measures of reflective cognitive capacity, such as the Need for Cognition scale and the Cognitive Reflection Test.

Data Availability: Please contact the first author.
Creating an Executive Compensation Plan: A Corporate Tax Planning Case
Authors: Blazovich Janell L. , Huston G. Ryan , Huston Janet M.
Published: April 2014

In this case, the student takes on the role of a compensation committee team member in a publicly traded corporation. The case task is to create a compensation plan for the company's CEO using past data regarding CEO compensation and specific incentives from proxy statements, along with financial statement performance data. To develop a comprehensive plan for the executive, students must incorporate numerous issues and course topics, both tax and nontax, applying them to the particular fact pattern. Pre- and post-case responses from students confirm that this case furthers their understanding of the interplay between corporate tax rules and executive compensation while cultivating critical thinking skills. The case has been used in both graduate tax and graduate accounting courses. To accommodate different teaching philosophies and course emphasis (tax or accounting), three variations of the project are provided.
The Messy Matters of Continuous Assurance: Findings from Exploratory Research in Australia
Authors: Hardy Catherine Anne
Published: April 2014

The potential benefits of and business imperatives for continuous assurance (CA) are now widely acknowledged. However, uncertainty remains about how CA may be effectively implemented at a theoretical and practical level. The aim of this paper is to report on the first stage of a long-term comparative case study research project examining the adoption and implementation of CA in Australian organizations. The research supports three goals: (1) to inform strategies for creating CA capability, (2) to increase success of CA initiatives, and (3) to advance theory. Key findings emerging from this exploratory case study research in six organizations include the multifaceted and messy nature of CA, implementation as an emergent and translation process, managing change and relational contexts, the CA “champion” and top management support, assembling new skill sets and building capabilities, and the problems and politics of information.
Membership in Fraternities and Sororities, Depression, and Suicidal Ideation
Authors: Ridgway Rachael , Tang Connie , Lester David
Published: April 2014

College student membership in fraternities/sororities may have positive or negative effects on their behavior. This study investigated the relationships between fraternity/sorority membership, depression, and suicidal behavior. 293 undergraduate students (232 women, 61 men; M age= 22.6 yr., SD=1.5, range=18–24; 127 sorority sisters, 35 fraternity brothers) from a rural state college participated in the study. Depression, self-esteem and perceived social support were measured with the Beck Depression Inventory, the Rosenberg Self-esteem Scale, and the Multidimensional Scale of Perceived Social Support, respectively. Depression and suicidal ideation correlated negatively with self-esteem and perceived social support, but were not correlated with membership in fraternities/sororities.
Microstuctural analysis and determination of PM10 emission sources in an industrial Mediterranean city
Authors: Tolis Evangelos , Gkanas Evangelos , Pavlidou Eleni , Skemperi Athina , Pey Jorge , Pérez Noemi , Bartzis John
Published: April 2014

Scientists are interested in knowing more about the control of sources which contribute to environmental pollution. Air pollution has two main sources: anthropogenic and natural sources. The natural contributions to environmental pollution can be assessed, but cannot be totally controlled. while the emissions from the anthropogenic sources can be controlled. These air pollutants can be dispersed and transferred by winds in the atmosphere. The focus area of this study is the Mediterranean basin. The most important winds in this area are the land and sea breezes. Scanning Electron Microscopy (SEM) was applied to characterize the morphology of the PM10 samples in order to identify possible emission sources for the occuring pollution. Energy Dispersive X-ray Spectroscopy (EDS) was performed for the elemental analysis and chemical characterization of the PM10 samples. The analysis showed that the PM10 samples can be divided into three different groups: the samples containing mineral phases, the compounds from combustion processes and the particles emitted from high-temperature processes.
Angular dependence of resonant inelastic x-ray scattering: a spherical tensor expansion
Authors: Juhin Amélie , Brouder Christian , Groot Frank
Published: April 2014

A spherical tensor expansion is carried out to express the resonant inelastic scattering cross-section as a sum of products of fundamental spectra with tensors involving wavevectors and polarization vectors of incident and scattered photons. The expression presented in this paper differs from that of the influential article by Carra et al. (Phys. Rev. Lett. 74, 3700, 1995) because it does not omit interference terms between electric dipole and quadrupole contributions when coupling each photon to itself. Some specific cases of the spherical tensor expansion are discussed. For example the case of isotropic samples is considered and the cross-section is expressed as a combination of only three fundamental spectra for the situation where electric dipole or electric quadrupole transitions in the absorption process are followed by electric dipole transitions in the emission. This situation includes the case of untextured powder samples, which corresponds to the most frequent situation met experimentally. Finally, it is predicted that some circular dichroism may be observed on isotropic samples provided that the circular polarization of the scattered beam can be detected.
First steps toward the construction of a hyperphase diagram that covers different classes of short polymer chains
Authors: Sabeur Sid
Published: April 2014

We present the results of a multicanonical Monte Carlo study of flexible and wormlike polymer chains, where we investigate how the polymer structures observed during the simulations, mainly coil, liquid, and crystalline structures, can help to construct a hyperphase diagram that covers different polymer classes according to their thermodynamic behavior.
A compact broadband microstrip patch antenna with defective ground structure for C-Band applications
Authors: Rawat Sanyog , Sharma K.
Published: April 2014

A novel design of a circular patch antenna having defected ground structure is presented in this communication. The antenna is designed for C-band applications. A wide bandwidth of 60.3% (4.04–7.28) GHz is obtained in the C-band frequency range 4–8 GHz. It is also found through parametric analysis that shape and dimensions of the finite ground plane and slots in the patch are the key factors in improving the bandwidth of the proposed geometry. The antenna is fabricated using FR-4 substrate and parameters like return loss, VSWR and input impedance are measured experimentally.
Synthesis of V2O3/C composites with different morphologies by a facile route and phase transition properties of the compounds
Authors: Zhang Yifu , Wang Nannan , Huang Yuting , Huang Chi , Mei Xiao , Meng Changgong
Published: April 2014

V2O3 and amorphous carbon composites (V2O3/C composites) with different morphologies (e.g. nanospheres, nanorods and nanosheets) were, for the first time, successfully synthesized by a facile hydrothermal route and subsequent calcination. The as-obtained samples were characterized by X-ray powder diffraction (XRD), energy dispersive spectrometery (EDS), elemental analysis (EA), Fourier transform infrared spectroscopy (FT-IR), Raman spectroscopy, scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The morphology of V2O3/C composites could be easily controlled by varying the reaction time, and, as a result, V2O3/C composites with nanospheres, nanorods and nanosheets were selectively synthesized. Furthermore, the phase transition property of V2O3/C composites was measured by differential scanning calorimetry (DSC), suggesting that V2O3/C composites exhibit the phase transition similar to V2O3, which could expand the potential applications of materials related to V2O3 in the future.
Metamaterials with negative compressibility — a novel concept with a long history
Authors: Imre Attila
Published: April 2014

Metamaterials with negative compressibility are a very promising group of novel materials with a wide variety of potential application. A recent model proposed construction of the structures with three-dimensional negative compressibility by utilizing successive destabilization of stable or metastable states and inducing phase transitions mimicking negative compressibility. Here, we would like to show that similar concept is used by the nature and a nice example of this kind of metamaterial can be seen even in a glass of water.
Dielectric properties of vanadium doped barium titanate synthesized via high-energy ball milling
Authors: Dulian Piotr , Bąk Wojciech , Wieczorek-Ciurowa Krystyna , Kajtoch Czesław
Published: April 2014

The study shows the advisability of using a mechanochemical synthesis method, based on a high-energy planetary ball milling, to a modification of barium titanate by a vanadium doping. This method improves useful properties of BaTi0:95V0:05O3 as a capacitor material. It has a high value of electric permittivity ɛ′ in the wide range of temperature and low dielectric losses ɛ″ as well as a low electrical conductivity.
The Politics of State Creation in Nigeria and the Economic Viability of the Existing 36 States
Authors: Onimisi Timothy
Published: April 2014

The politics of state creation in Nigeria has assumed a worrisome dimension.  The demand for creation of new states is growing in an unfortunate manner, political and ethnic associations are at their best to undo one another a head of the 2014 National Conference. The attention of scholars has being drawn to the continuous demand of some leaders agitating for new states considering he weak  economic viability of most of the existing states and a near bankrupt of most of the states judging from the indicators and index of the economic agencies in Nigeria. This paper attempt to bring out a clearer economic viability of the existing states and it intend to call on those seeking for more states to cease, judging from the economic situation of the existing states and their total dependence on the central government for survival.  The paper recommends the need to reposition and strengthen the existing 36 states structure, and it call on the people of Nigeria to support the Federal government in her attempt to transform the states.DOI: http://dx.doi.org/10.3126/ijssm.v1i2.10009 Int. J. Soc. Sci. Manage. Vol-1, issue-2: 64-68
Why Developing Countries are at Disadvantage Position in WTO Dispute Settlement Mechanism
Authors: Waqas Muhammad
Published: April 2014

The Dispute Settlement Board of WTO aims to solve the disputes of WTO members regarding international trade. Dispute settlement process involves the parties and third parties to a case, and it operates through the DSB panels, the Appellate Body, the WTO Secretariat, arbitrators, independent experts and several specialized institutions. Although the dispute settlement mechanism provides opportunities to the developing countries to seek remedies if they are aggrieved by any other country, yet there are certain challenges for the developing countries to participate effectively in DSM. The study finds out the challenges that caused the role of developing countries less significant in the WTO dispute settlement process. Moreover, several recommendations have also been made for making the role of developing countries more effective.DOI: http://dx.doi.org/10.3126/ijssm.v1i2.10103 Int. J. Soc. Sci. Manage. Vol-1, issue-2: 60-63
Stress Build-Up during Multilayer Welding with Novel Martensitic Filler Materials*
Authors: Kromm A. , Kannengießer T.
Published: April 2014

Controlling the level of mostly detrimental residual stresses already during the welding process would be highly attractive as time and cost consuming post processing may be prevented. Innovative Low Transformation Temperature (LTT-) filler materials are specially designed for controlling weld residual stresses by means of adjusted martensite formation already during welding. Numerous publications can be found on this issue, but they provide only little insight into the interaction between martensite formation and resulting welding residual stresses. Within this study a component weld test was performed in a special large-scale testing facility. In-situ load analysis revealed that the amount of stress reduction during deposition of the individual weld runs is dependent on the weld volume undergoing phase transformation related to the shrinking volume. The residual stresses found after welding show that the desired residual stress control by using LTT alloys is sensitive to welding boundary conditions (i. e. weld geometry, plate thickness) and to be evaluated separately for varying weld scenarios.
Characterization of Residual Stress Evolved in Iron-Based Shape Memory Alloys*
Authors: Suzuki S. , Kwon E. P. , Tanaka S.-I.
Published: April 2014

It is considered that complicated residual stresses may occur in shape memory alloys (SMAs) during deformation, as the matrix phase is transformed to martensitic phase during plastic deformation and the martensitic phase is reversely transformed by heating. Since the final shape of SMAs are influenced by residual stresses, it is important to characterize the residual stresses formed in SMAs during plastic deformation and annealing. The X-ray diffraction method was used to characterize the phase transformation and the residual stress formed in an Fe-Mn-Si-Cr SMA in this study. The samples were tensile-deformed to different strains and subsequently annealed. The results showed that a part of γ-phase with the face-centered cubic (fcc) structure was found to be transformed to ∊-phase with the hexagonal close-packed (hcp) structure by room-temperature tensile deformation in the SMA, and the ∊-phase was reversely transformed by subsequent heating. It has been also shown that the compressive stress occurred in the tensile direction of the γ-phase on tensile deformation and unloading. The compressive stress is believed to result from the formation of the ∊-phase during stress-induced martensitic transformation. After the deformed samples were annealed to recover their shapes, the residual stress was considerably released. This is considered to be due to the decrease in the amount of the transformed ∊-phase during annealing. These results indicated that residual stress in the fcc matrix phase is correlated with the shape recovery characteristics of the SMA after martensitic and reverse martensitic transformations.