bluuebunny/crossref_metadata_2025 huggingface dataset:
The Perceived Fairness of Taxing Social Security Benefits: The Effect of Explanations Based on Different Dimensions of Tax Equity
Authors: Maroney James J. , Rupert Timothy J. , Wartick Martha L.
Published: December 2011

In this study, we construct explanations for the taxation of social security benefits based on previously identified dimensions of fairness (exchange, horizontal, and vertical equity). We then conduct an experiment to examine whether providing senior citizen taxpayers with explanations increases the perceived fairness of taxing social security. The results indicate that for those subjects with the greatest self-interest (subjects currently taxed on a portion of their social security benefits), the exchange equity explanation had the most consistent positive effects on both acceptance of the explanation and on the perceived fairness of taxing social security benefits. On the other hand, for those subjects not currently taxed on their social security benefits, the vertical equity explanation was more likely to be accepted than either the exchange or horizontal equity explanation. However, while these subjects agreed with the vertical equity explanation, it did not increase their fairness perceptions. These findings illustrate how important it is for tax policy makers striving to increase perceptions of fairness to carefully consider and develop explanations for tax provisions.
An International Investigation of the Influence of Dividend Taxation on Research and Development Tax Credits
Authors: Thomas Deborah W. , Manly Tracy S. , Schulman Craig T.
Published: December 2011

This paper examines the ability of the research and development (R&D) tax credit to stimulate corporate R&D investment by considering it in the context of different forms of taxation for dividends. Many countries use an imputation system to eliminate the double tax on dividends found in a classical system. Using an international sample, we compare firms from different tax regimes that invest in R&D. The tax regime of interest offers both an R&D tax credit and an imputation credit for dividends. We develop a system of equations to estimate the companies' R&D expense and dividend payout. The primary result from the estimation is that firms operating in a tax regime that encourages both R&D and increased dividend payments spend less on R&D as they pay more in dividends. This inverse relation is greater than the inverse relation found between dividends and R&D in the full sample. We conclude that the effect of an R&D tax credit on private R&D spending depends on both the firms' commitment to dividend payments and the tax treatment of dividends.
The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures
Authors: Gupta Sanjay , Hofmann Mary Ann
Published: December 2011

This study examines how variations in states' corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector are decreasing in the income tax burden on property (measured as the product of the statutory tax rate and the property factor weight), and increasing at a decreasing rate in investment-related tax incentives. The effect of the income tax burden on property is more pronounced for states mandating unitary taxation or the throwback rule. Triangulating our empirical findings with prior analytical and simulation studies suggests the following hierarchy for the relative importance of major attributes of state corporate income tax regimes: the unitary or throwback requirement is most influential on incremental capital investment, followed by apportionment weights and tax rates, and, finally, investment-related incentives.
The Effects of Source Credibility on Tax Professional Judgment in Consulting Engagements
Authors: Alexander Raquel Meyer
Published: December 2011

Tax consulting services are an important growth area for professional accounting firms. However, regulatory and governmental bodies are concerned that consulting service sales may impair professional accountants' judgment. Using source credibility theory, this study examines whether research and review processes in taxconsulting engagements differ when two key factors are varied: source of the planning idea and engagement type. Big 4 seniors and managers reviewed a tax memorandum in which information source (prepared by National Tax Office or local staff member) and engagement type (initiated by a client or by the firm) are manipulated in a 2×2 design. Engagement managers performed the most thorough reviews when involved in a firm-initiated consulting engagement relying upon a National Tax Office memorandum. Thus, the results of this study are inconsistent with the presumption that objectivity is impaired in highly incentivized consulting engagements.
Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax-Haven Countries
Authors: Cloyd C. Bryan , Mills Lillian F. , Weaver Connie D.
Published: December 2011

U.S. corporations that reorganize in tax-haven countries claim to save many millions of dollars in future U.S. corporate income taxes. However, because these “inversion” transactions may involve significant nontax costs, it is not obvious how they affect share value. We use Monte Carlo sampling to analyze the statistical significance of each inverting firm's abnormal returns around the date that it initially announced its intentions and board of director approval of an inversion transaction. We find that five of the 20 single-company expatriations in our analysis have significant negative announcement period returns and only two show significant positive returns. The remaining 13 inversions show no statistically significant market reaction in the announcement period. The average return in the announcement period across all 20 firms is negative, but not significantly different from zero. Overall, we do not detect obvious shareholder benefits from expatriations.
The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals
Authors: Dhaliwal Dan S. , Erickson Merle M. , Heitzman Shane
Published: December 2011

This paper investigates the impact of the seller's tax liability on the price paid in hospital acquisitions. Lock-in theory predicts that for a given asset, asset holders with larger tax liabilities demand a higher price to compensate for income tax liabilities generated on the sale. We apply this theory to a sample of hospital acquisitions by for-profit firms where the primary difference among target hospitals is the seller's tax status—either taxable or tax-exempt. Consistent with the predicted lock-in effect, the evidence indicates that purchase prices are higher when the seller is taxable than when the seller is tax-exempt. Thus, our findings suggest that seller tax liabilities are positively related to purchase prices.
Reviewing the Review Process
Authors: Kachelmeier Steven J.
Published: December 2011

This commentary offers some “big picture” reactions to points raised by the American Taxation Association Panel on academic journal reviewing (Omer et al. 2004), along with advice for both reviewers and authors. Comments are integrated with recent contributions from the supporting literature on the journal review process.
The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock
Authors: Falsetta Diana , White Richard A.
Published: December 2011

The objective of this study is to investigate the effect that stock position (gain or loss) and income tax withholding position (tax payment or tax refund) have on the sale of stock at the end of the year. Prior investigations of stock position have shown that individuals are more likely to sell gain stocks and hold loss stocks (e.g., the disposition effect). However, studies also have found this pattern of behavior to reverse at year-end in an effort to reduce tax liabilities. We conduct two experiments (baseline and primary) to compare the sell or hold decision of participants with either a gain or loss stock. Results of the baseline experiment confirm the disposition effect. However, when participants become more sensitive to tax considerations, the results of the primary experiment support the tax-loss selling hypothesis. That is, participants tend to sell loss stocks and hold gain stocks. These results, while consistent with the tax-loss selling hypothesis, are contrary to the disposition effect, indicating that these effects are strongest when tax considerations are not a primary factor in the decision process. Furthermore, contrary to expectations, participants are not influenced by income tax withholding position. Their propensity to sell loss stocks relative to gain stocks at year-end is the same whether they are faced with a tax payment or a tax refund.
An Empirical Examination of State and Local Revocations of Tax-Exempt Status for Nonprofit Hospitals
Authors: Barniv Ran , Danvers Kreag , Healy-Burress Joanne P.
Published: December 2011

In recent years, many states and local authorities have revoked the tax exemptions for several nonprofit hospitals. In this study we examine whether hospital-specific and governmental revenue-need characteristics, organized by four underlying constructs, affect state and local tax authorities' decisions to revoke nonprofit hospitals' tax-exempt status. Based on analyses of state and local tax laws, we distinguish three types of taxes paid by hospitals: Medicaid taxes; state revenue-based taxes; and local taxes. We separately examine the effects of these characteristics on the revocation of the tax-exempt status for each type. We use survivorship analysis and fit logistic regressions that employ panel data to study the risk of revocation for each type of tax. Our results suggest that the likelihood that state authorities assess Medicaid taxes increases with the size of the tax base (i.e., patient revenue) and ability to pay, but decreases with lower revenue needs. We find that the likelihood of revocation for hospitals paying state revenue-based tax increases with the size of the tax base (i.e., total operating revenue), but decreases with public health benefits provided (e.g., charity care) and lower revenue needs. Finally, we show that the size of the tax base (public health benefit provided) increases (decreases) the likelihood of revoking the tax-exempt status for hospitals that pay local tax. Implications for local tax authorities and hospital managers are briefly discussed.
Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income
Authors: Dhaliwal Dan S. , Erickson Merle M. , Krull Linda K.
Published: December 2011

This study investigates whether changes in personal tax rates on dividends and capital gains affect firms' incremental financing decisions. The evidence in this study suggests that following the 1997 and 2003 Tax Acts, which decreased tax rates on equity income, firms are less likely to issue debt relative to equity, consistent with the hypothesis that decreases in tax rates on equity income decrease the tax benefits of debt. Further, the magnitude of this effect varies predictably with dividend yield, a proxy for the proportion of equity income taxed at capital gain tax rates versus dividend tax rates. The magnitude of this effect is also decreasing in institutional ownership, a proxy for the probability that the marginal investor is tax exempt. This paper contributes to the literature that examines the effect of taxes on corporate financing decisions.
Respiratory mechanics and results of cytologic examination of bronchoalveolar lavage fluid in healthy adult alpacas
Authors: Pacheco Ana P. , Bedenice Daniela , Mazan Melissa R. , Hoffman Andrew M.
Published: December 2011

Objective—To evaluate respiratory mechanical function and bronchoalveolar lavage (BAL) cytologic results in healthy alpacas.

Animals—16 client-owned adult alpacas.

Procedures—Measurements of pulmonary function were performed, including functional residual capacity (FRC) via helium dilution, respiratory system resistance via forced oscillatory technique (FOT), and assessment of breathing pattern by use of respiratory inductive plethysmography (RIP) in standing and sternally recumbent alpacas. Bronchoalveolar lavage was performed orotracheally during short-term anesthesia.

Results—Mean ± SD measurements of respiratory function were obtained in standing alpacas for FRC (3.19 ± 0.53 L), tidal volume (0.8 ± 0.13 L), and respiratory system resistance at 1 Hz (2.70 ± 0.88 cm H2O/L/s), 2 Hz (2.98 ± 0.70 cm H2O/L/s), 3 Hz (3.14 ± 0.77 cm H2O/L/s), 5 Hz (3.45 ± 0.91 cm H2O/L/s), and 7 Hz (3.84 ± 0.93 cm H2O/L/s). Mean phase angle, as a measurement of thoracoabdominal asynchrony, was 19.59 ± 10.06°, and mean difference between nasal and plethysmographic flow measurements was 0.18 ± 0.07 L/s. Tidal volume, peak inspiratory flow, and peak expiratory flow were significantly higher in sternally recumbent alpacas than in standing alpacas. Cytologic examination of BAL fluid revealed 58.52 ± 12.36% alveolar macrophages, 30.53 ± 13.78% lymphocytes, 10.95 ± 9.29% neutrophils, 0% mast cells, and several ciliated epithelial cells.

Conclusions and Clinical Relevance—Pulmonary function testing was tolerated well in nonsedated untrained alpacas. Bronchoalveolar lavage in alpacas yielded samples with adequate cellularity that had a greater abundance of neutrophils than has been reported in horses.
Comparison of equine tendon- and bone marrow–derived cells cultured on tendon matrix with or without insulin-like growth factor-I supplementation
Authors: Durgam Sushmitha S. , Stewart Allison A. , Pondenis Holly C. , Gutierrez-Nibeyro Santiago M. , Evans Richard B. , Stewart Matthew C.
Published: December 2011

Objective—To compare in vitro expansion, explant colonization, and matrix synthesis of equine tendon- and bone marrow–derived cells in response to insulin-like growth factor-I (IGF-I) supplementation.

Sample—Cells isolated from 7 young adult horses.

Procedures—Tendon- and bone marrow–derived progenitor cells were isolated, evaluated for yield, and cultured on autogenous cell-free tendon matrix for 7 days. Samples were analyzed for cell viability and expression of collagen type I, collagen type III, and cartilage oligomeric matrix protein mRNAs. Collagen and glycosaminoglycan syntheses were quantified over a 24-hour period.

Results—Tendon- and bone marrow–derived cells required 17 to 19 days of monolayer culture to reach 2 passages. Mean ± SE number of monolayer cells isolated was higher for tendon-derived cells (7.9 ± 0.9 × 106) than for bone marrow–derived cells (1.2 ± 0.1 × 106). Cell numbers after culture for 7 days on acellular tendon matrix were 1.6- to 2.8-fold higher for tendon-derived cells than for bone marrow–derived cells and 0.8- to 1.7-fold higher for IGF-I supplementation than for untreated cells. New collagen and glycosaminoglycan syntheses were significantly greater in tendon-derived cell groups and in IGF-I–supplemented groups. The mRNA concentrations of collagen type I, collagen type III, and cartilage oligomeric matrix protein were not significantly different between tendon- and bone marrow–derived groups.

Conclusions and Clinical Relevance—In vitro results of this study suggested that tendon-derived cells supplemented with IGF-I may offer a useful resource for cell-based strategies in tendon healing.
Computed tomographic features of the osseous structures of the external acoustic meatus, tympanic cavity, and tympanic bulla of llamas (Lama glama)
Authors: Concha-Albornoz Ismael , Stieger-Vanegas Susanne M. , Cebra Christopher K.
Published: December 2011

Objective—To evaluate the osseous structures of the external acoustic meatus, tympanic cavity, and tympanic bulla of llamas (Lama glama) by use of computed tomography (CT) and establish measurement values for use in detection of abnormalities associated with the external or middle ear in llamas.

Animals—10 adult llama heads without any evidence of ear disease.

Procedures—Heads of 10 healthy llamas euthanized by use of a captive bolt striking the dorsal aspect of the skull were collected. Transverse images of the heads were acquired with 1-mm slice thickness, and images were reconstructed in sagittal and dorsal planes. Measurements of the bony structures of the external and middle ear of each head were obtained.

Results—The osseous external acoustic meatus curved ventrally as it tracked medially. Its narrowest portion was located at the level of the tympanic annulus. The tympanic bulla conformation differed widely from the bubble-shaped tympanic bulla in dogs and cats. The bulla was divided by the stylohyoid fossa into a larger caudolateral and a smaller caudomedial process; its interior had a honeycombed structure with pneumatized cells similar to the honeycombed appearance of the human mastoid process.

Conclusions and Clinical Relevance—Results provided new information regarding the shape and dimensions of the osseous external and middle ear structures in adult llamas without ear disease. Specific landmarks for location of the external acoustic meatus, tympanic cavity, and tympanic bulla in relation to each other were identified. Knowledge of the CT appearance of normal structures will help clinicians to identify changes attributable to middle ear otitis, external ear canal stenosis, or congenital malformations of the ear in this species.
Effects of increases in dietary fat intake on plasma lipid and lipoprotein cholesterol concentrations and associated enzyme activities in cats
Authors: Butterwick Richard F. , Salt Carina , Watson Tim D. G.
Published: December 2011

Objective—To determine the effects of increases in dietary intake of polyunsaturated and saturated fatty acids on plasma lipid and lipoprotein concentrations and activity of associated enzymes in healthy domestic cats.

Animals—16 healthy adult sexually intact female cats.

Procedures—A baseline diet (40% energy from fat) and 4 test diets, with increased amounts of fat (51% and 66% energy from fat) from the addition of polyunsaturated and saturated fatty acids, were fed for 6 weeks each. Plasma cholesterol, triglyceride, and lipoprotein cholesterol concentrations, along with activities of lipoprotein lipase, hepatic lipase, and lecithin-cholesterol acyl transferase, were measured at the end of each feeding period.

Results—Diet, amount of fat, or ratio of polyunsaturated to saturated fatty acids had no effect on plasma concentrations of cholesterol, triglycerides, and very–low-density or high-density lipoproteins or the activity of lecithin-cholesterol acyl transferase. Low-density lipoprotein concentrations were significantly lower in cats fed a high-fat diet containing polyunsaturated fatty acids. Lipoprotein concentration and hepatic lipase activity were significantly higher in cats fed the fat-supplemented diets, and this was unrelated to whether diets were enriched with polyunsaturated or saturated fatty acids.

Conclusions and Clinical Relevance—Diets containing up to 66% of energy from fat were tolerated well by healthy cats and did not affect plasma lipid concentrations. Therefore, high-fat diets probably will not contribute to hypercholesterolemia or hypertriglyceridemia incats.
Daily endogenous cortisol production and hydrocortisone pharmacokinetics in adult horses and neonatal foals
Authors: Hart Kelsey A. , Dirikolu Levent , Ferguson Duncan C. , Norton Natalie A. , Barton Michelle H.
Published: December 2011

Objective—To compare daily endogenous cortisol production rate and the pharmacokinetics of an IV bolus of hydrocortisone between neonatal foals and adult horses.

Animals—10 healthy full-term 2- to 4-day-old foals and 7 healthy adult horses.

Procedures—Blood samples were collected from each horse every 15 to 20 minutes for 24 hours for determination of 24-hour mean cortisol concentration. Afterward, dexamethasone (0.08 mg/kg) was administered IV to suppress endogenous cortisol production. Twelve hours afterward, hydrocortisone sodium succinate (1.0 mg/kg) was administered as a rapid IV bolus and serial blood samples were collected to determine hydrocortisone pharmacokinetics. Cortisol concentrations, daily cortisol production rate, and hydrocortisone pharmacokinetics were determined, and results were compared between adult horses and foals.

Results—The mean ± SD 24-hour cortisol concentration was significantly lower in foals (20 ± 4 ng/mL) than in horses (26 ± 6 ng/mL), but the daily cortisol production rate was significantly greater in foals (6,710 ± 320 ng/kg/d) than in horses (2,140 ± 400 ng/kg/d). For hydrocortisone, foals had a significantly greater volume of distribution at steady state (1.92 ± 1.11 L/kg) and total body clearance (1.39 ± 0.108 L/kg/h) and significantly lower peak plasma concentration (1,051 ± 343 ng/mL) than did horses (0.58 ± 0.15 L/kg, 0.349 ± 0.065 L/kg/h, and 8,934 ± 3,843 ng/mL, respectively).

Conclusions and Clinical Relevance—Important differences were detected in cortisol production and metabolism between neonatal foals and adult horses consistent with lower plasma protein binding of cortisol in foals. This decrease may contribute to cortisol insufficiency during prolonged critical illness in neonatal foals.
Evaluation of homologous and heterologous protection induced by a virulent field strain of orf virus and an orf vaccine in goats
Authors: Musser Jeffrey M. B. , Waldron Daniel F. , Taylor Charles A.
Published: December 2011

Objective—To evaluate cross protection provided by administration of contagious ecthyma vaccines against strains of orf virus in goats.

Animals—126 Boer-Spanish crossbred goats (3 to 20 days old).

Procedures—85 goats were vaccinated with a goat-derived contagious ecthyma vaccine. Of these, 41 were challenge exposed with the virus strain for the contagious ecthyma vaccine, 40 were challenge exposed with a more virulent field strain of orf virus, and 4 were lost to predation or died. Another 41 goats were vaccinated with a vaccine produced from a more virulent field strain of orf virus; of these, 18 were challenge exposed with the virus strain of the goat-derived contagious ecthyma vaccine, 18 were challenge exposed with the more virulent field strain of orf virus, and 5 were lost to predation or died.

Results—Vaccination with the goat-derived contagious ecthyma vaccine did not significantly reduce the number of goats with lesions or lesion severity caused by challenge exposure with the more virulent field strain of orf virus. Vaccination with the vaccine produced from the more virulent field strain of orf virus significantly reduced the number of goats with lesions attributable to challenge exposure with the virus strain of the goat-derived contagious ecthyma vaccine, but it failed to significantly reduce lesion severity.

Conclusions and Clinical Relevance—Vaccination did not result in cross protection for the 2 strains of orf virus. This may have been attributable to antigenic differences and may be a factor in outbreaks of contagious ecthyma in vaccinated goats.
Polycyclic Aromatic Hydrocarbons in Air
Authors: Jakovljević Ivana , Žužul Silva
Published: December 2011

Policiklički aromatski ugljikovodici u zraku

Policiklički aromatski ugljikovodici (PAU) spojevi su koji se sastoje od dva ili više kondenziranih aromatskih prstenova. Nastaju prilikom nepotpunog izgaranja ili pirolize organskih tvari. Dokazano je da neki PAU imaju kancerogena, a neki mutagena svojstva, pa je stoga potrebno kontinuirano pratiti koncentracije PAU u zraku, vodi i tlu, te pokušati sanirati izvore PAU. PAU s dva ili tri aromatska prstena postojani su u plinovitoj fazi, dok se PAU s više aromatskih prstenova nalaze u zraku uglavnom vezani na čestice. Visoke koncentracije PAU prisutne su u atmosferi urbanih područja, a najviše su zimi kada su pojačane emisije iz kućnih ložišta. U ljetno doba koncentracije su niže jer je većina policikličkih aromatskih ugljikovodika nestabilna na visokim temperaturama, a osim toga dolazi do njihove oksidacije i fotooksidacije. Metode mjerenja PAU u zraku uključuju uzorkovanje prosisavanjem na filterski papir ili kruti adsorbens, ekstrakciju i kromatografsku analizu. U ovom radu prikazani su rezultati mjerenja benzo[a]pirena (BaP) kao glavnog predstavnika PAU na nekim lokacijama u svijetu. Razine BaP u svijetu uspoređene su s rezultatima mjerenja provedenim do sada u Hrvatskoj.
Optimized and validated flow-injection spectrophotometric analysis of topiramate, piracetam and levetiracetam in pharmaceutical formulations
Authors: Hadad Ghada , Abdel-Salam Randa , Emara Samy
Published: December 2011

Optimized and validated flow-injection spectrophotometric analysis of topiramate, piracetam and levetiracetam in pharmaceutical formulations

Application of a sensitive and rapid flow injection analysis (FIA) method for determination of topiramate, piracetam, and levetiracetam in pharmaceutical formulations has been investigated. The method is based on the reaction withortho-phtalaldehyde and 2-mercaptoethanol in a basic buffer and measurement of absorbance at 295 nm under flow conditions. Variables affecting the determination such as sample injection volume, pH, ionic strength, reagent concentrations, flow rate of reagent and other FIA parameters were optimized to produce the most sensitive and reproducible results using a quarter-fraction factorial design, for five factors at two levels. Also, the method has been optimized and fully validated in terms of linearity and range, limit of detection and quantitation, precision, selectivity and accuracy. The method was successfully applied to the analysis of pharmaceutical preparations.
Electromyographic Activity and Applied Load During High Intensity Elastic Resistance and Nautilus Machine Exercises
Authors: Aboodarda Saied , Shariff Mohamad , Muhamed Ahmad , Ibrahim Fatimah , Yusof Ashril
Published: December 2011

Electromyographic Activity and Applied Load During High Intensity Elastic Resistance and Nautilus Machine Exercises

This study was designed to quantify and compare Electromyographic activity (EMG) and applied load in quadriceps muscle within performing high intensity knee extension exercises by Elastic Resistance (ER) and Nautilus Machine (NM). Sixteen male and female subjects (22.4 ± 4.7 yrs) completed 8 RM seated knee extension by NM, elastic tubing with original length (E0) and elastic tubing with 30% decrement of original length (E30). The mean value of EMG and external force were calculated and synchronized across various segments of motion for the three modes of training. The results demonstrated that in the early concentric and late eccentric segments of contraction, NM elicited significantly higher muscle activation than both E30 and E0 (p < 0.05). However, in the mid-concentric and mid-eccentric as well as late concentric and early eccentric segments no significant differences were observed between NM and E30. These findings supported the approach that developing external recoil of force in ER device by reducing 30% of initial length of elastic material can offer similar neuromuscular activation compared with NM. On this basis, E30 can be suggested as an affordable and non-gym based exercise device which has the capacity to provide an appropriate high resistance stimulus to meet the training requirement of athletes.
Somatotype Variables Related to Muscle Torque and Power in Judoists
Authors: Lewandowska Joanna , Buśko Krzysztof , Pastuszak Anna , Boguszewska Katarzyna
Published: December 2011

Somatotype Variables Related to Muscle Torque and Power in Judoists

The purpose of this study was to examine the relationship between somatotype, muscle torque and power output in judoists. Thirteen judoists (age 18.4±3.1 years, body height 178.6±8.2 cm, body mass 82.3±15.9 kg) volunteered to participate in this study. Somatotype was determined using the Heath-Carter method. Maximal muscle torques of elbow, shoulder, knee, hip and trunk flexors as well as extensors were measured under static conditions. Power outputs were measured in 5 maximal cycle ergometer exercise bouts, 10 s each, at increasing external loads equal to 2.5, 5.0, 7.5, 10.0 and 12.5% of body weight. The Pearson's correlation coefficients were calculated between all parameters. The mean somatotype of judoists was: 3.5-5.9-1.8 (values for endomorphy, mesomorphy and ectomorphy, respectively). The values (mean±SD) of sum of muscle torque of ten muscle groups (TOTAL) was 3702.2±862.9 N × m. The power output ranged from 393.2±79.4 to 1077.2±275.4 W. The values of sum of muscle torque of right and left upper extremities (SUE), sum of muscle torque of right and left lower extremities (SLE), sum of muscle torque of the trunk (ST) and TOTAL were significantly correlated with the mesomorphic component (0.68, 0.80, 0.71 and 0.78, respectively). The ectomorphic component correlated significantly with values of SUE, SLE, ST and TOTAL (-0.69, -0.81, -0.71 and -0.79, respectively). Power output was also strongly correlated with both mesomorphy (positively) and ectomorphy (negatively). The results indicated that the values of mesomorphic and ectomorphic somatotype components influence muscle torque and power output, thus body build could be an important factor affecting results in judo.
Comparison of Chosen Physical Fitness Characteristics of Turkish Professional Basketball Players by Division and Playing Position
Authors: Köklü Yusuf , Alemdaroğlu Utku , Koçak Fatma , Erol A. , Fındıkoğlu Gülin
Published: December 2011

Comparison of Chosen Physical Fitness Characteristics of Turkish Professional Basketball Players by Division and Playing Position

The purpose of the present study was to compare chosen physical fitness characteristics of Turkish professional basketball players in different divisions (first and second division) and playing positions. Forty-five professional male basketball players (14 guards, 15 forwards, 16 centers) participated in this study voluntarily. For each player, anthropometric measurements were performed, as well as a multi-stage 20 m shuttle run, isokinetic leg strength, squat jump (SJ), countermovement jump (CMJ), 10-30 meter single-sprint and T-drill agility tests. The differences in terms of division were evaluated by independent t-test and the differences by playing position were evaluated by one-way ANOVA with Post Hoc Tukey test. First division players' CMJ measurements were significantly higher than those of second division players' (p≤0.05), whereas second division players' 10 m sprint times were significantly better than those of first division players' (p≤0.05). In addition, forwards and centers were significantly taller than guards. Centers were significantly heavier and their T-drill test performances were inferior to those of forwards and guards (p≤0.05). Moreover, guards had a significantly higher maximal oxygen uptake (VO2 max) than centers. Guards and forwards showed significantly better performance in the 10 and 30 m sprint tests than centers (p≤0.05). Forwards and centers had significantly better left leg flexor strength at 180°.s-1(p≤0.05). In conclusion, the findings of the present study indicated that physical performance of professional basketball players differed among guards, forwards and centers, whereas there were not significant differences between first and second division players. According to the present study, court positions have different demands and physical attributes which are specific to each playing position in professional basketball players. Therefore, these results suggest that coaches should tailor fitness programs according to specific positions on the court.
Oribatid mites (Acari, Oribatida) and their seasonal dynamics in a floating bog mat in Jeziorka Kozie Reserve, Tuchola Forest (Poland)
Authors: Seniczak Anna
Published: December 2011

Oribatid mites (Acari, Oribatida) and their seasonal dynamics in a floating bog mat in Jeziorka Kozie Reserve, Tuchola Forest (Poland)

The oribatid mite community from the edge of the Sphagnum mat of dystrophic K1 pond (Jeziorka Kozie Reserve, Poland), and its seasonal dynamics was studied in 2006 (29 May, 6 August and 22 October). In all seasons, Limnozetes foveolatus dominated, followed by L. ciliatus; abundant were also L. lustrum, Trhypochthoniellus longisetus, Trhypochthonius nigricans, and Trimalaconothrus foveolatus. In autumn, the mean density of Oribatida was significantly higher than in spring. The percentage of juvenile stages was generally low, but highest in summer (22%), while in the other seasons it was about half as high. Metabelba sphagni is new to the Polish fauna.
Influence of sewage sludge composts with straw or ash on oribatid mites (Acari, Oribatida) from pine forest litter in laboratory conditions
Authors: Klimek Andrzej , Chachaj Bogusław , Kosakowski Leszek
Published: December 2011

Influence of sewage sludge composts with straw or ash on oribatid mites (Acari, Oribatida) from pine forest litter in laboratory conditions

In a substrate obtained from municipal sewage sludge composts, the C:N ratio was decreased during the 12-month experiment. The amount of forest litter (layer 1 or 2 cm thick), used for fauna introduction, did not influence significantly the mean abundance of oribatid mites in sewage sludge compost. Oribatid mites tolerated compost alone or with straw, but were negatively influenced by addition of wood-ash. Abundance of oribatid mites in compost alone was increased from the 3rd month, and its maximum occurred in the 10th month. Abundance of oribatid mites in compost with straw was clearly increased since the 10th-12th month of the experiment. Generally the abundance of oribatid mites was mainly affected by Ramusella mihelcici, which was most abundant in compost alone and with straw (maximum abundance was above 100 000 individuals · m-2). However, species diversity of the mites was very low at the end of the experiment.
Lifestyle and Living Physical Activity as a Part of an Active Way of Life in the Czech Republic
Authors: Sekot Aleš
Published: December 2011

Lifestyle and Living Physical Activity as a Part of an Active Way of Life in the Czech Republic

An integral part of a reasonable, creative, valuable, and positive way of life is also personal responsibility for individual physical and psychical shape and good health: a sound state of body and soul, freedom from disease, bodily conditions, and a wish for health and happiness. In this context we are increasingly aware of the great importance of sport not only as a part of mass culture, but broadly understood, for individual and social health and well-being. Physical activity of people plays an increasingly more important role in scientific interest regarding the way of life of contemporary society, and it is a very important factor in the process of officiating the level of a healthy and active lifestyle, quality of life, and health in general. The indispensable role of physical activity in the course of human life is permanently and scientifically confirmed in the context of the prevention of obesity.

The development of a sedentary life style is the result of a socialization process towards physical inactivity developed in youth and continued into adulthood. At the present we face in our cultural settings an apparent tendency: people are more and more individualized, losing the beneficial impacts of community activities, involved in passive way of life, and lacking proper level of physical activities and active sport. The phenomenon of physical activity has also been considered from the perspective of the EURO-PRE-VOB project: accenting built environmental as an aspect of way of life. The Czech Republic is, on the level of mass sport, strongly influenced by the existence of new development of the city structure, including fitness centres, bicycling paths, roller-skating stadiums, beach volleyball playing fields, and golf courses. The national support of sport is, nowadays, divided into the support of top sports, performance sports, and new waves in sports (e.g. sports for everyone - for all), sports for school, which are then on the regional level (and by the various sport organizations) subsidized from other sources and, moreover, not coordinately.
The Recreational Function of the Dunajec River and the Pieniny Mountains in Transformation Dynamics of Natural and Social Environment
Authors: Eliašová Darina , Stankiewicz Bogusław
Published: December 2011

The Recreational Function of the Dunajec River and the Pieniny Mountains in Transformation Dynamics of Natural and Social Environment

The article focuses on the recreational function of the Dunajec River and the Pieniny Mountains in regard to their use for sustainable tourism under the Slovak-Polish cross-border cooperation. Based on investigation and implemented research, it reflects on the debated topic in the dimensions of Slovak-Polish relations with the focus on tourism, pursued by the authors in their educational activities, research and publications. Their joint presentational output is a comparison of past and present recreational and related activities, proposing possible methods in tourism development in this tourist destination.
Sustainability as a Tool for Increasing Competitiveness
Authors: Štefaňák Peter
Published: December 2011

Sustainability as a Tool for Increasing Competitiveness

One of the main aims of companies is to reach quality of products and services. In particular, good quality of services is a highly rated factor so the price often stands behind. Nevertheless, many companies focus on the quality as the customer is willing to pay for it. The company is more competitive; however, they must strive to achieve continual improvements. Accepting the principles of sustainable development is one of the instruments or strategies to reach competitive growth. Currently this notion is being profaned and often considered only as a simple phrase, but many companies from different spheres, such as tourism, electrical engineering, retail, civil engineering, etc., show its real benefits. Companies create strategies of sustainable development following company competitiveness.
Death with “dignity”:The wedge that divides the disability rights movement from the right to die movement
Authors: Behuniak Susan M.
Published: December 2011

Much of the American debate over physician assisted death (PAD) is framed as an ideological split between conservatives and liberals, pro life and pro choice advocates, and those who emphasize morality versus personal autonomy. Less examined, but no less relevant, is a split within the ranks of progressives—one that divides those supporting a right to die in the name of human rights from disability rights activists who invoke human rights to vehemently oppose euthanasia. This paper reviews how “dignity” serves both as a divisive wedge in this debate but also as a value that can span the divide between groups and open the way to productive discourse. Supporters of legalized euthanasia use “dignity” to express their position that some deaths might indeed be accelerated. At the same time, opponents adopt the concept to argue that physician assisted suicide stigmatizes life with a disability. To bridge this divide, the worldviews of two groups, Compassion & Choices and Not Dead Yet, are studied. The analysis concludes that the two organizations are more parallel than contrary—a finding that offers opportunities for dialogue and perhaps even advances in public policy.
Darwin and the Declaration
Authors: Seagrave S. Adam
Published: December 2011

Does the prima facie contradiction between the Declaration of Independence's description of the separate and unique “creation” of human beings and Darwin's evolutionary account indicate a broader contradiction between theories of human rights and Darwinian evolution? While similar troubling questions have been raised and answered in the affirmative since Darwin's time, this article renews, updates and significantly fortifies such answers with original arguments. If a “distilled” formulation of the Declaration's central claims, shorn of complicating entanglements with both theology and comprehensive philosophical doctrines, may still be in contradiction with Darwinian evolutionary theory, this should be cause for substantial concern on the part of all normative political theorists, from Straussians to Rawlsians. Despite the notable recent efforts of a few political theorists, evolutionary ethicists and sociobiologists to establish the compatibility of Darwinian evolutionary theory with moral norms such as the idea of natural or human rights, I argue that significant obstacles remain.
Back to the future Reflecting on the legacies of Lynton K. Caldwell, Robert H. Blank, and Andrea Bonnicksen
Authors: Fletcher Amy L.
Published: December 2011

Reviewing the work of Lynton Caldwell, Robert Blank, and Andrea Bonnicksen is both a privilege and a challenge. These three scholars rank among the key figures in the development of biopolicy as a legitimate research and teaching subfield within political science. Each of them worked in academia, on significant bioethical advisory boards, and with policymaking entities, and also contributed to numerous externally funded research projects. Across long and prolific careers, Caldwell, Blank, and Bonnicksen engaged seriously with the political, social and ethical issues raised by significant advances in many bio-scientific domains. This essay analyzes several of their works across two broad themes: 1) the development of the subfields of biopolitics and biopolicy, and 2) the tension between science policy and democratic governance. While each of them wrote significant and well-received books, the focus here is on insights to be gleaned from an idiosyncratic selection of their scholarly articles across the time period, 1966 to 2007. To borrow Michel Foucault's term, this brief and necessarily selective archaeology of the published journal record nevertheless demonstrates the significance, durability and prescience of the authors' insights. (I expect that at least one, if not all three, of these authors might raise objections to the mention of Foucault, but the term “archaeology” in this instance is apt.)
What hath biopolitics wrought?
Authors: Somit Albert
Published: December 2011

Although there may be some disagreement about the exact date, I think it safe to say that the biopolitics movement was launched in the 1960s. Now, a half century later, it may be appropriate to pose the rather obvious, if somewhat delicate, question: What has biopolitics contributed to political science? Here, I will try to persuade you that a biopolitical approach may have yielded answers to a couple of the most debated issues in political philosophy—one, the granddady of them all, is “What is the nature of political man?” The other, much more recent, but steadily increasing in importance, is “Why are democracies so rare and so fragile?”
ReflectionsAn impish perspective reprised
Authors: White Elliott
Published: December 2011

These reflections attempt to revive the IMPPISH perspective; otherwise known as the interaction, mentalist, populational, process, intelligence, self selection, and hypertrophy approach. Despite the clever acronym, the IMPPISH perspective struggles to stay on life support. This essay takes a fresh look at the IMPPISH approach, and breaks down each tenet into three parts: its theoretical proposition, relevance to the Association for Politics and the Life Sciences, and research implications for biopolitics.
The potential of Tinorian River as an eco-tourism spot in the Province of Iloilo, Philippines
Authors: Padojinog G.G. , Dolor J.B. , Garcia M.D. , Monsale F.N. , Baltazar M.H. , Jolito E.B. , Bedonia J.B. , Poblete S.F.B. , Villaluz E.A. , Savillo I.T.
Published: December 2011

Tinorian River of Barotac Nuevo, Iloilo Philippines is teeming with natural life. Various avifauna species were seen including those that are common and non- migrating. The predominant species are the little egret, Egretta garzetta and the maritime kingfishers, Todiramphus chloris whose sizes are remarkably bigger compared to its inland counterparts. This maybe attributed to the rich source of riverine food primarily crustaceans and fishes. Outwards towards the sea, in mangrove studded islet, a small population of the huge Egretta alba could be found roosting. The mangrove bounded-river starts in a snake- like contour until it widens into a vast area surrounding islets of varying sizes in its midst. A tourist can devote his time leisurely kayaking in a banca or taking a ride in a motorized boat to explore the aesthetic beauty of this river all throughout its length. The small but very few family to single nipa huts can be seen in its banks as well as modified shelters of fishermen on floating rafts. This river is also a good source of fresh oysters and green mussels. Coupled with the silence of the mileu and the coolness of the air, once fully developed in an ecologically friendly manner, this could be a potential ecotourism spot. Key words: Ecotourism spot; avifauna; mangroves; commodity DOI: http://dx.doi.org/10.3126/jowe.v5i0.5621 J Wet Eco 2011 (5): 79-82
Impact of Pavement Monitoring Frequency on Pavement Management System Decisions
Authors: Haider Syed Waqar , Chatti Karim , Baladi Gilbert Y. , Sivaneswaran Nadarajah
Published: December 2011

Pavement performance monitoring is an essential part of a pavement management system (PMS). Therefore, highway agencies collect pavement condition data containing various structural and functional distresses on a regular basis. How frequently pavement condition data are collected varies. The effect of pavement monitoring frequency on pavement performance prediction and its consequence at network-level PMS decisions were explored. A statistical methodology was developed to investigate the impact of monitoring frequency on performance prediction with different model forms. The results of the analyses showed that performance predictions were affected by monitoring interval. Furthermore, the various types of distress to be collected might need different monitoring intervals because of their unique growth over time and associated uncertainty in prediction. When cost consequences and prediction uncertainties were combined, monitoring of cracking (image based) at 1-year intervals appeared to be more appropriate, whereas for roughness (sensor based), a monitoring interval of 1 to 2 years appeared to be suitable. The results of network-level analyses demonstrated that monitoring interval might significantly affect the short- and long-term network conditions for various preservation strategies. Increasing the monitoring interval may have consequences for PMS decisions. Longer intervals for crack monitoring (image based) might cause an overestimation of agency costs for pavement repair at the network level. Longer intervals for international roughness index monitoring (sensor based) will result in an underestimation of repair costs at the network level.