bluuebunny/crossref_metadata_2025 huggingface dataset:
Studying CO2 storage with ambient-noise seismic interferometry: A combined numerical feasibility study and field-data example for Ketzin, Germany
Authors: Boullenger Boris , Verdel Arie , Paap Bob , Thorbecke Jan , Draganov Deyan
Published: December 2014

Seismic interferometry applied to ambient-noise measurements allows the retrieval of the seismic response between pairs of receivers. We studied ambient-noise seismic interferometry (ANSI) to retrieve time-lapse reflection responses from a reservoir during [Formula: see text] geologic sequestration, using the case of the experimental site of Ketzin, Germany. We applied ANSI to numerically modeled data to retrieve base and repeat reflection responses characterizing the impedances occurring at the reservoir both with and without the injection of [Formula: see text]. The modeled data represented global transmission responses from band-limited noise sources randomly triggered in space and time. We found that strong constraints on the spatial distribution of the passive sources were not required to retrieve the time-lapse signal as long as sufficient source-location repeatability was observed between the base and the repeat passive survey. To illustrate the potential of the technique, ANSI was applied to three days of passive field data recorded in 2012 at Ketzin. Comparison with the modeled results illustrated the potential to retrieve key reflection events using ANSI on field data from Ketzin. This study supports the idea that the geologic setting and characteristics of ambient noise at Ketzin may be opportune to monitor [Formula: see text] sequestration.
Case Report: Bilateral reexpansion pulmonary edema following treatment of a unilateral hemothorax
Authors: de Wolf Steven P , Deunk Jaap , Cornet Alexander D , Elbers Paul WG
Published: December 2014

Bilateral re-expansion pulmonary edema (RPE) is an extremely rare entity. We report the unique case of bilateral RPE following a traumatic, unilateral hemopneumothorax in a young healthy male. Bilateral RPE occurred only one hour after drainage of a unilateral hemopneumothorax. The patient was treated with diuretics and supplemental oxygen. Diagnosis was confirmed by excluding other causes, using laboratory findings, chest radiography, pulmonary and cardiac ultrasound and high resolution computed tomography. His recovery was uneventful. The pathophysiology of bilateral RPE is not well known. Treatment is mainly supportive and consists of diuretics, mechanical ventilation, inotropes and steroids. In case of a pulmonary deterioration after the drainage of a traumatic pneumothorax, bilateral RPE should be considered after exclusion of more common causes of dyspnea.
Management Reporting As Internal Audit Object
Authors: Вахорина  , Vakhorina Marina
Published: December 2014

In modern economic conditions of business entities’ operating the important

place belongs to researches related to a modern role of internal audit and its

place among other types of control procedures which have been put forward

recently in scientific studies. An enterprise operating efficiency which, in turn,

influences efficiency of all social production, depends on reliability of internal

audit results. The internal audit had been recognized in the international

corporate world long before. In certain cases an existence of Internal Audit

Departments is caused by requirements of stock exchanges (NYSE, LSE, etc.)

on which company’s shares are quoted, but in most cases a major factor is the

desire of companies’ shareholders and top management to increase the activity

efficiency by more rational use of resources, careful risks’ analysis and

management.

Thus, in management accounting system a collecting and processing of external

and internal information, i.e. on the enterprise itself and about an environment

surrounding it, and in the internal audit system — control and use of this

information for an assessment of external and internal risks inherent for

organization should carried out. Thus both systems have to be organized on

uniform methodological base — the IFRS based on criterion of financial

information usefulness for adoption of economic decisions.

The value of management reporting’s internal audit carrying out as control and

adoption of reasonable economic decisions is revealed in this paper. Advantages

of management accounting system according to IFRS principles are revealed

too.

A conclusion has been drawn that internal audit is the resource solving

management problems revealed by internal reporting for economic subjects’

management efficiency increase.
Management System of Enterprise’s Innovative Development: Synergistic Approach
Authors: Флек  , Flek Mikhail , Угнич  , Ugnich Ekaterina
Published: December 2014

The task of innovative economy formation requires rethinking of enterprise’s

management system. This task solution from the standpoint of synergistic

approach will allow improve an efficiency of industrial enterprises’ potential

use, accelerate the rate of their innovative development and ensure their

competitiveness. The enterprise’s innovative development management system

and its components have been considered in this paper through the prism of

synergistic approach. Strategic vision of the enterprise management system

focuses on improvement of business philosophy and corporate culture,

principles, tools and methods of enterprise functioning. Synergistic approach to

modern enterprise management allows it to move on a new level of innovative

development taking into account objective laws and natural logic of systems’

functioning.
Maximising in-kind donations to your school
Authors: Best Brin
Published: December 2014

Brin Best explains how a strategic approach to in-kind support can take your school fundraising work to the next level and offers advice on maximising their range, number and size.
Ten tips: Saving money with good management of your school facilities
Authors: Calland Wayne
Published: December 2014

Facilities management expert Wayne Calland offers ten tips to help schools save money by reducing their operational costs, such as encouraging energy-saving behaviour and producing your own energy.
Principais causas dos incêndios florestais em Portugal: variação espacial no período 2001/12
Authors: Nunes Adélia , Lourenço Luciano , Fernandes Sofia , Castro Ana C. Meira
Published: December 2014

O conhecimento das causas dos incêndios florestais, e dos respetivos fatores de ignição, é indispensável para a eficaz implementação de medidas que visem a prevenção da sua ocorrência. Com o presente trabalho pretende-se analisar, à escala do município, a distribuição espacial das principais causas que, entre 2001 e 2012, estiveram na origem das ignições e detetar inter-relações entre as caraterísticas, físicas e humanas, dos territórios municipais e a incidência de determinado tipo de ignição.
Avaliação do risco de incêndio dum edifício de triagem de resíduos sólidos urbanos. Comparação entre a aplicação do método de GRETENER e o FRAME
Authors: Barra Cecília P. , Rodrigues João P. , Fitzgerald Robert W.
Published: December 2014

A partir dos métodos de Gretener e do FRAME, para a avaliação do risco de incêndio, efetuou-se uma análise desensibilidade para determinar quais os parâmetros destes métodos que têm maior influência na segurança contraincêndio dum edifício industrial, destinado à triagem de resíduos sólidos urbanos provenientes dos concelhos de Olhão,Faro e Loulé. A fiabilidade do sistema de abastecimento de água no método de Gretener e a rápida intervenção dos bombeiros noFRAME foram os parâmetros que mostraram ter mais influência.
Avaliação da probabilidade de ocorrência de galgamentos não admissíveis no posto 2 do terminal de granéis líquidos do porto de Sines
Authors: Reis Maria Teresa , Santos João Alfredo , Capitão Rui , Neves Diogo Ruben , Fortes Conceição Juana
Published: December 2014

Descrevem-se os procedimentos para avaliar o caudal médio galgado sobre um trecho de um quebra-mar de taludes a partir das caraterísticas da agitação marítima incidente no mesmo trecho. Apresenta-se uma metodologia para estimação de valores extremos daquele caudal, partindo das séries temporais da mesma variável, e ilustram-se esses procedimentos num trecho do molhe oeste do porto de Sines que protege o posto 2 do terminal de granéis líquidos da ação da agitação marítima. Este regime de extremos do caudal médio galgado é fundamental para a avaliação do risco de ocorrência de galgamentos não admissíveis no posto 2.
Réflexions autour de "Deorum iniurias dis curae" (Tac. Ann. 1. 73): comment peut‑on interpréter cette sententia?
Authors: Mambwini Kivuila‑Kiaku Jose
Published: December 2014

L’étude de la sententia " Deorum iniurias dis curae " des Annales 1. 73, diversement interprétée par des spécialistes de Tacite, revêt d’une importance capitale dans la compréhension non seulement de la pensée politique, philosophique et religieuse de Tacite, mais également de son écriture de l’histoire dont l’influence de la rhétorique n’est plus à démontrer. En même temps qu’il revient sur l’éternelle question de la nature des motifs qui, dans les Annales de Tacite, justifie le recourt systématique par Tibère de la lex maiestatis, le présent article ouvre quelques pistes des réflexions sur les principales questions que d’aucuns se posent sur et autour de cette sententia. L’une de ces pistes consiste à présenter cette formule comme une invitation ou une sorte de rappel à l’ordre de l’historien à l’endroit de l’empereur de ne point confondre le ius, droit humain, et le fas, droit divin, c’est-à-dire de ne point faire de l’amalgame entre la justice humaine, corrompue par les passions, et la justice divine, en d’autres termes d’éviter la confusion entre le ius humanum et la religio. Dans un autre contexte, cette sententia peut être considérée comme une mise en garde sur la façon dont le culte impérial est exercé à Rome.http://dx.doi.org/10.14195/2183-1718_66_10
As estações viárias lusitanas nas fontes itinerárias da Antiguidade
Authors: Mantas Vasco Gil
Published: December 2014

As fontes itinerárias essenciais do estudo das vias romanas da Lusitânia, Itinerário de Antonino, Cosmografia do Anónimo de Ravena e Itinerário de Barro de Astorga indicam um total de 56 estações viárias, 27 das quais ainda não identificadas com segurança. O presente artigo aborda os diferentes problemas que ainda subsistem e as suas causas e procura actualizar o quadro da geografia viária lusitana.
Retórica e historiografia: a arenga militar do século XVI
Authors: Henriques Luís Miguel
Published: December 2014

Atendendo à tradição retórico-literária que vinha da Antiguidade, os historiadores portugueses do século XVI introduziram nas suas numerosas arengas militares, a fim de caracterizarem os seus protagonistas e emocionarem os seus leitores. Este artigo analisa a partir de diferentes perspetivas e transversalmente, o papel da arenga militar na historiografia e na épica portuguesas do século XVI, focando, em especial, os tópicos retóricos mais destacados da respetiva argumentação.http://dx.doi.org/10.14195/2183-1718_66_18
António Beccadelli, El Panormita, Dichos y hechos de Alfonso, rey de Aragón.(Discurso de Alfonso con motivo de la expedición contra los Turcos. El triunfo Alfonsino)
Authors: Soares Nair Castro
Published: December 2014

António Beccadelli, El Panormita, Dichos y hechos de Alfonso, rey de Aragón. (Discurso de Alfonso con motivo de la expedición contra los Turcos. El triunfo Alfonsino). Edición de Santiago López Moreda. Akal. Clásicos Latinos Medievales y Renascentistas. Madrid, 2014.http://dx.doi.org/10.14195/2183-1718_66_24
Scatological Images In Olympian 2
Authors: Onelley Glória Braga , Peçanha Shirley
Published: December 2014

Based on the translation of the Greek text, we propose a reading of Pindar’s Olympian 2 ‑ epincian song in honor of the tyrant Theron of Acragas for his victory in the chariot during the 76th. Olympiad in 476. B.C. ‑ highlighting the representations of post‑mortem destiny. The ode the oldest literary text which states the belief in the distribution of rewards and punishments after death and alludes to the doctrine of reincarnation, with the promise of bliss in the hereafter for those who avoided the practice of injustice for three consecutive cycles of existence.http://dx.doi.org/10.14195/2183-1718_66_3
Portrait of a Jesuit. Alessandro Valignano 1539‑1606. Macau, Macau Ricci Institute, 2013. ISBN 978‑99937‑947‑7‑6 pp. 190
Authors: Miranda Maria Margarida
Published: December 2014

http://dx.doi.org/10.14195/2183-1718_66_31
Short-rotation bioenergy stands as an alternative to spruce plantations: implications for bird biodiversity
Authors: Lindbladh Matts , Hedwall Per-Ola , Wallin Ida , Felton Annika , Böhlenius Henrik , Felton Adam
Published: December 2014

Global efforts to decrease dependence on fossil fuels have increased interest in bioenergy production. One source of bioenergy is fast growing deciduous tree species, such as hybrid aspen ( Ã HÃ¤met-Ahti). The majority of research on hybrid aspen which assesses biodiversity implications, has however primarily focused on agricultural lands as the reference condition. This has resulted in a substantial gap in our knowledge regarding the biodiversity implications of replacing production forest types with hybrid aspen, a form of reforestation taking place in northern Europe. In this study we address this knowledge gap by comparing the avian biodiversity of young hybrid aspen and spruce ( L.) plantations of similar age, the latter being the most prevalent forestry alternative in in southern Sweden. We found that hybrid aspen stands had higher bird species richness and abundance as well as a distinct community composition compared to the spruce stands. We suggest that the most likely driver was the greater structural and tree species complexity in the aspen stands, provided for by the fenced exclusion of ungulates from the regenerating hybrid aspen stands. Our results indicate that at least during early stages of regeneration, and in comparison to the dominating production forest type in the region, hybrid aspen stands can support relatively high levels of bird diversity, and a bird species composition more closely associated with broadleaf habitat types requiring restoration in this region.PopuluswettsteiniiPicea abies
Analysis of Starch Grains Produced in Select Taxa Encountered in Southwest Asia
Authors: Hart Thomas C.
Published: December 2014

Starch grain analysis is a rapidly growing field of research in Southwest Asia and is beginning to be applied to many different time periods. However, much work still remains regarding which taxa produce starch grains that can be identified archaeologically. In this paper, I centralize what is known about starch production patterns within regional flora and analyze 64 previously unstudied taxa from 22 families. The results of this study demonstrate that descriptions of starch grains from Southwest Asian taxa are scattered between archaeological and plant and food science publications. Ten of the species examined in this study, most of whom are grasses, produced starch grains that can be identified at varying taxonomic levels.
To Know Them is to Love Them
Authors: Hunn Eugene
Published: December 2014

I connect the theoretical emphasis that motivated the cognitive ethnobiology of the 1960s and early 1970s with the contemporary emphasis on promoting ethnobiology as contributing to biodiversity conservation. I use the words of a popular song to highlight the necessary, if problematic, links between knowing nature – the focus of cognitive ethnobiology, loving nature, and acting to conserve nature. I argue that a highly elaborated knowledge of the living things in one's local environment is characteristic of Indigenous and other deeply rooted communities, which are dependent on sustainable harvests of local natural resources. Furthermore, this extensive knowledge goes hand in hand with a deep emotional engagement with those species (“love”), which is in turn powerful motivation to treat those species with respect, absent dominance of profit motives. I suggest in conclusion that ethnobiology may best contribute to biodiversity conservation by documenting the detailed knowledge of and cultural appreciation for biodiversity evident in such rooted communities – an effort that has defined the ethnobiological project for over the past half century. The wider community of activists dedicated to biodiversity conservation may thus better know and thus appreciate – respect, if not “love” – those who live with and depend for their livelihood on this biodiversity.
Gender Stereotypes in Media Business Discourse: Variations in Identities, Contexts and Cultures
Authors: Sousa Alcina
Published: December 2014

This paper is meant to discuss two diverse but mutually entailed goals, underpinning the analysis of media business discourse. On the one hand, it promotes a critical understanding of how gender marks discourse and encodes power in business discursive communities, thus playing a key role in “shaping the expectations about people’s behaviours” (Koller 2004: 178). On the other, it promotes an interdisciplinary approach so as to disambiguate the discursive and argumentative strategies in the construction of media content by focusing on the symbolic organization and interaction between citizens and the discursive communities, in terms of male/female representations, given the way they throw global challenges and/or replicate stereotypes and particular ways of perceiving (Carter 1994: 5) the business discourse in terms of enunciation. The contrastive analysis of a corpus of magazine texts, covering news in April and May 2011, with a large readership in the global scenario, in Portuguese and in English (Sábado, Visão, Time and Newsweek), uncovers the power imbalance created when media texts pass on stereotypical patterns of behaviour in business and everyday discursive communities.
Deictic Representations of Person in Media Discourse
Authors: Mammadov Azad
Published: December 2014

This paper aims to analyze the deictic representations of person in the British and American media discourse, mostly focusing on such genres and subgenres as newspaper articles, interviews, letters to editors, opinions, headlines and advertisements. For this purpose, we wish to introduce a theoretical framework for the study and then we hope to present certain ways in which deictic expressions (personal, possessive and reflexive pronouns) represent person. Theoretical framework for our study is based upon the socio-cognitive approach, which gives priority to individual practices and subjectivity over social practices in discourse as well as the definition of discourse based on knowledge. The reason why we focus on the media discourse is obvious. The high degree of personalized conceptualization and contextualization dominated by a large number of subjective factors prevail in the above-mentioned genres and subgenres of media discourse. The deictic representations of person play the key role in this process.
Target's Corporate Identity and its Reflection in Employee's Anonymous Reviews of the Company
Authors: Mysakowska Marta
Published: December 2014

The purpose of this case study is to investigate the identity linguistically and cognitively presented by official Target Corporation’s discourse and to unveil any structures or elements that are prominent enough to be included in the employees’ discourse production. The assumption is that the particular language we speak and the structures we choose in various contexts predispose us to think and act in certain ways. As for the approach utilized in this research, it is rather data-driven than data-based. Methods of Critical Discourse Analysis (Wodak and Meyer 2001) are employed and they are supplemented by Critical Metaphor Analysis (Charteris-Black 2005). The sampling of the customers was opportunistic. The identity in and around organization can be effectively investigated through linguistic methods. The study has shown that the vision of the company’s identity is more integrated by the executives and team leaders than grassroots employees. The paper draws attention to the very basic level of communication and its potential of imposing certain conceptualizations – the actual building blocks of any narrative. Moreover, the methodology employed goes beyond mere content analysis and applies rigorous linguistic analysis of company discourse.
Type B Lactic Acidosis Secondary to Thiamine Deficiency in a Child With Malignancy
Authors: Shah Sareen , Wald Eric
Published: December 2014

Type B lactic acidosis is an underrecognized clinical entity that must be distinguished from type A (hypoxic) lactic acidosis. We present the case of a 4-year-old boy with medulloblastoma who presented with lactic acidosis in the setting of septic shock. His hyperlactatemia persisted to high levels even after his hemodynamic status improved. After administration of intravenous thiamine, his lactate level rapidly normalized and remained stable. It was determined that his total parenteral nutrition was deficient in vitamins due to a national shortage. Because thiamine is an important cofactor for pyruvate dehydrogenase, he was unable to use glucose through aerobic metabolism pathways. We briefly review type A versus type B lactic acidosis in this case report.
Patient- and Family-Centered Care of Children in the Emergency Department
Authors: Dudley Nanette , Ackerman Alice , Brown Kathleen M. , Snow Sally K. ,   American Academy of Pediatrics Committee on Pediatric Emergency Medicine,   American College of Emergency Physicians Pediatric Emergency Medicine Committee,   Emergency Nurses Association Pediatric Committee, Shook Joan E. , Chun Thomas H. , Conners Gregory P. , Fuchs Susan M. , Gorelick Marc H. , Lane Natalie E. , Moore Brian R. , Wright Joseph L.
Published: December 2014

This Technical Report was reaffirmed October 2019.

Patient- and family-centered care is an approach to the planning, delivery, and evaluation of health care that is grounded in a mutually beneficial partnership among patients, families, and health care professionals. Providing patient- and family-centered care to children in the emergency department setting presents many opportunities and challenges. This revised technical report draws on previously published policy statements and reports, reviews the current literature, and describes the present state of practice and research regarding patient- and family-centered care for children in the emergency department setting as well as some of the complexities of providing such care.
Multimedia Resources in an Online Course: Access and Usage with/Multimedijski resursi e-kolegija: pristup i upotreba s obzirom na osjetilni modalitet
Authors: Lauc Tomislava , Kišiček Sanja , Bago Petra
Published: December 2014

AbstractIn this paper we present a research on students’ perceptual modes and their learning activity with respect to use of multimedia learning resources in a virtual learning environment within an online course. The course content is offered in the form of lessons designed in the Moodle course management system. Lessons contain three different types of resources: textual, pictorial resources accompanied by text, and video resources. Considering the results of the VARK questionnaire, which labels the students’ learning styles, i.e. perceptual modes, as visual, aural, read/write and kinesthetic, we investigate the relation between the students’ perceptual modes and their learning activity regarding different types of resources. The results show that two out of three students are multimodal regarding their perceptual modality, and that students prefer pictorial resources accompanied by text. The research findings on learners’ preferences lead to more effective instructional design in an online learning environment.Key words: multimedia learning; perceptual modality; VARK.---SažetakU radu je prikazano istraživanje odnosa osjetilnog modaliteta i aktivnosti studenata s obzirom na odabir multimedijskih resursa e-kolegija. Sadržaj kolegija prezentiran je upotrebom lekcija izrađenih u sustavu za upravljanje nastavnim sadržajima Moodle. Lekcije sadrže tri tipa resursa: tekstualni, slikovno-tekstualni i video resurs. Upotrebom upitnika VARK utvrđeni su načini učenja utemeljeni na senzornom modalitetu (vizualni, auralni, tekstualni i kinestetički), zatim istraženi odnosi modaliteta studenata i aktivnosti s obzirom na odabir različitih multimedijskih resursa. Rezultati pokazuju da su dva od tri studenta multimodalni i da su u učenju skloni odabiru slikovno-tekstualnog resursa.Ključne riječi: multimedijsko učenje; osjetilni modalitet; VARK.
Charge carrier dynamics in small-molecule- and polymer-based donor-acceptor blends
Authors: Paudel Keshab , Johnson Brian , Thieme Mattson , Anthony John E. , Ostroverkhova Oksana
Published: December 2014

We present a comparative study of optical absorption, photoluminescence (PL), and photoconductivity in bulk heterojunctions comprising a high performance functionalized anthradithiophene (ADT) derivative or the benchmark polymer P3HT as donor and functionalized pentacene (Pn) derivative or PCBM as acceptor. Of all D/A blends studied, the ADT/PCBM blend exhibited the highest charge photogeneration efficiencies under 532 nm excitation, leading to the highest amplitudes of time-resolved and continuous wave (cw) photocurrents. At nanosecond time scales after photoexcitation, both ADT-TES-F-based blends and the P3HT/Pn-TIPS-F8 blend exhibited photocurrents which were higher by a factor of 2-10, depending on the blend, than that in the P3HT/PCBM blend. However, cw photocurrents showed a different trend, with the ADT-TES-F/PCBM blend exhibiting only a factor of ∼2.5 higher photoresponse than that in the P3HT/PCBM blends, and the ADT-TES-F- and P3HT- based blends with Pn-TIPS-F8 showing a factor of ∼1.5-2.5 lower photoresponse than that in the P3HT/PCBM blend, due to other contributions, such as that of charge trap-limited transport, to cw photoresponse.
Organic Semiconductor Thin Films Deposited by Resonant Infrared Matrix-Assisted Pulsed Laser Evaporation: A Fundamental Study of the Emulsion Target
Authors: Liu Yuankai , Atewologun Ayomide , Stiff-Roberts Adrienne D.
Published: December 2014

Poly (3-hexylthiophene) (P3HT) thin films were deposited using emulsion-based, resonant infrared matrix-assisted pulsed laser evaporation (RIR-MAPLE) from emulsions containing different solvents and different alcohols, to investigate the impact of emulsion on film morphology. The atomic force microscopy (AFM) and grazing-incidence, wide angle x-ray scattering (GIWAXS) results show that surface morphology of RIR-MAPLE as-deposited films can be varied from rough to smooth and the microcrystalline domain orientations with respect to the substrate can be tuned from randomly oriented to preferentially oriented in the vertical direction. The demonstrated ability to tune the structural characteristics of polymer thin films by controlling the target emulsion is important for the application of organic optoelectronic devices deposited by RIR-MAPLE.
Rectosigmoid prolapse - a case report
Authors: Jeremic Vasilije , Mijatovic Srdjan , Krstic Slobodan , Dragasevic Sanja , Alempijevic Tamara
Published: December 2014

Introduction. Many factors have been indentified as a possible cause of
rectal prolaps. Despite the fact that it is not a lifethreating condition,
its clinical presentation varies, and sometimes it can present as an
emergency. We presented a patient with prolapse of an unusually large segment
of the rectosigmoid colon caused by chronic constipation, as an incarcerated
segment repaired surgically. Case report. A 62-year-old female patient was
referred to the Emergency Department in bad condition with severe pain in the
perianal region. On examination a complete rectal prolaps as well as a part
of sigmoid colon were found. Macroscopically, the prolapsed segment appeared
edematous, livid, with ulcerations. An attempt to manually reduce prolapse
failed, therefore resection of 50 cm of sigmoid colon with rectopexy had to
be performed. No complications occurred and the patient was without symptoms
six months later. Colonoscopy did not reveal any abnormality. Conclusion.
Although the preoperative management and preparation of the patient was
limited, emergancy surgical intervention for such a case was the strategy of
choice due to magnitude of the prolapsing segment. It provided a successful
and permenant solution.
The Relative and Incremental Valuation Effects of Embedded Value Disclosure by Life Insurers: Evidence from Cross-Listed Firms in the U.S.
Authors: El-Gazzar Samir M. , Jacob Rudolph A. , McGregor Scott P.
Published: December 2014

SYNOPSIS

European life insurers began disclosing embedded value information (EV) over a decade ago due to concerns with traditional local accounting standards. EV is an estimate of the present value of future net cash flows from in-force life insurance business. However, U.S.-based life insurers have yet to adopt this disclosure, although several surveys and empirical studies suggest that EV disclosure provides valuable information in assessing life insurers' performance.

This paper examines the incremental valuation effects of EV disclosure in the presence of U.S. GAAP. We utilize a sample of cross-listed life insurers as surrogates to assess the valuation effects of EV disclosures for U.S. life insurers. Our empirical results show a higher association between EV and stock market prices than those of traditional accounting metrics such as earnings or book value. The results also show that EV has incremental explanatory power beyond those of traditional U.S. GAAP accounting measures. Our findings provide vital input to FASB and IASB as they currently engage in a joint project to develop uniform globally acceptable, comparable accounting standards for life insurers.
Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Authors: Evans Mark E. , Houston Richard W. , Peters Michael F. , Pratt Jamie H.
Published: December 2014

Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings management (real versus accrual). U.S. firms using U.S. GAAP rely more heavily on real methods than non-U.S. firms that use either IFRS or U.S. GAAP and U.S. firms using IFRS. U.S. firms using U.S. GAAP operate in an environment that encourages real over accruals methods; specifically, U.S. GAAP facilitates detection of earnings management, and enforcement is more effective in the U.S. Further, the likelihood and amount of earnings management do not differ across conditions, suggesting that firms using less accruals earnings management tend to fully compensate by increasing real methods. So stronger reporting environments do not necessarily reduce total earnings management, but instead encourage substitution of real for accruals methods.
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
Authors: Abernathy John , Hackenbrack Karl E. , Joe Jennifer R. , Pevzner Mikhail , Wu Yi-Jing
Published: December 2014

Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors' views on the various questions asked in the PCAOB Staff Consultation Paper. Our comments submitted to the PCAOB appear below.

Data Availability: The invitation to comment (which invited comments through November 4, 2014), with links to the consultation paper, is available at: http://pcaobus.org/Standards/Pages/SCP _ Accounting _ Estimates _ Fair_Value.aspx
Computer Controlled System for the Magnetron Sputtering Deposition of the Metallic Multilayers
Authors: Marszałek Konstanty , Stępień Jacek , Mania Ryszard
Published: December 2014

Deposition of the metallic multilayers is a part
of the scientific program on the chemical reaction leading to
intermetallic compound formation. This reaction is known as self
propagation high temperature synthesis (SHS). The key problem
in this investigation is to produce the metallic multilayer system
with good repeatability of thin films thicknesses. Thin should
be thin, parallel and with low volume of intermixing region
between components. Computer control system for the pulsed
(mid frequency MF) magnetron sputtering equipment dedicated
for metallic multilayers deposition is presented in this paper. The
rotation velocity of the sample holder and the gas inlet through
membrane valves are the main parameters controlled by the
system. Parameters of the magnetron gun power supply, sample
temperature and technological gas pressure are registered. The
process cards which define all process parameters are collected
for each dedicated process type. All cards are collected in a
process cards library which permits for full automatization of
all operations. Software was written in a graphical LabVIEW
environment.
Image-Guided Sphenoidotomy in Revision Functional Endoscopic Sinus Surgery
Authors: Jiang Rong-San , Liang Kai-Li
Published: December 2014

The application of image-guided systems to sinus surgery is gaining in popularity. This study tried to evaluate the efficacy of image-guided surgery (IGS) in the fenestration of the sphenoid sinus in patients with chronic rhinosinusitis (CRS) who received revision functional endoscopic sinus surgery (FESS). A total of 51 CRS patients who received revision FESS incorporating IGS between January 2010 and August 2011 by two surgeons were enrolled in this study. A group of 30 CRS patients who underwent revision FESS by the senior surgeon without incorporating IGS was chosen for comparison. The penetration rates for the sphenoid sinus were 91.2% when performed by the senior surgeon with IGS and 91.3% when done by the other surgeon with IGS. The penetration rate for the sphenoid sinus was 68.6% for revision FESS without IGS. The fenestration rate for the sphenoid sinus in revision FESS without IGS was significantly lower than that in revision FESS with IGS (p = .004). Our results showed that IGS was a beneficial procedure for opening the sphenoid sinus in the revision cases.
Characterization of Aeroallergen Sensitivities in Children with Allergic Rhinitis and Chronic Rhinosinusitis
Authors: Sedaghat Ahmad R. , Phipatanakul Wanda , Cunningham Michael J.
Published: December 2014

Allergic rhinitis is a common comorbid condition in pediatric chronic rhinosinusitis (CRS). Testing for aeroallergen sensitization should therefore be considered in the evaluation of children with CRS. At present the aeroallergen sensitivity profile of children with CRS remains uncharacterized. In this study, we retrospectively identify a consecutive series of children with CRS and allergic rhinitis who have undergone joint otolaryngology and allergy evaluation at a single tertiary care center. We describe the aeroallergen sensitivity profiles (based upon formal skin testing) of these children, stratifying them according to co-morbidity status: 1) CRS with cystic fibrosis (CF), 2) CRS with immune deficiency and 3) uncomplicated CRS (without co-morbid CF, immune deficiency or primary ciliary dyskinesia). We identify 208 children (average age 9.3 years, standard deviation 4.8 years) with CRS and allergic rhinitis meeting inclusion criteria, 140 with uncomplicated CRS, 64 with co-morbid immune deficiency and 4 with co-morbid CF. The prevalence of indoor aeroallergen sensitivities (62.9–100.0%) was more common than that of outdoor aeroallergen sensitivities (43.8–50.0%) in all three cohorts of children. In all three cohorts, the most common indoor aeroallergen sensitivity was to dust mites (50.0–75.0%) and the most common outdoor aeroallergen sensitivity was to tree pollens (43.8–50.0%). The aeroallergen sensitivity profile of children with CRS and allergic rhinitis appears to be similar to that of the general pediatric population with allergic rhinitis, and parallels the aeroallergen sensitivities previously described for adults with CRS and allergic rhinitis. Knowledge of the aeroallergen sensitivities in children with CRS and allergic rhinitis will enhance both diagnostic and treatment strategies.
Beyond Frequency: Perceived Realism and theCSIEffect
Authors: Maeder Evelyn M. , Corbett Richard
Published: December 2014

Although police, lawyers, judges, and even some community members believe that CSI-type shows have seriously affected the criminal justice system (termed the CSI effect), empirical research has not demonstrated a link between crime television viewing and verdicts. However, the literature has established that higher frequencies of crime television viewing are associated with increased expectations of evidence, different attitudes toward evidence types, and varying self-reported levels of understanding of scientific evidence. The present study sought to extend our understanding of the influence of crime television on attitudes, expectations, and verdicts by examining the influence of perceived realism (i.e., the degree to which television programs are viewed as accurate and realistic depictions of the field that they portray) in this context, since some research has identified perceived realism as a moderator of the effects of television on attitudes. Participants were asked to play the role of mock jurors and read a trial transcript in which the Crown presented DNA evidence. Participants also indicated the frequency with which they watched crime television programs (frequency), as well as the degree to which they felt these programs were accurate and realistic depictions of the criminal justice system (perceived realism). Results revealed a number of interesting direct and indirect effects of both frequency of viewing and perceived realism on mock juror information processing, attitudes, and decision making, suggesting that in order to truly understand the effect that crime television may have on potential jurors, their frequency of watching must be considered in combination with the degree to which they perceive these programs as realistic depictions of the justice system.
Creation of a Metric for Faculty Effort in Teaching in the Veterinary Curriculum
Authors: Root Kustritz Margaret V. , Molgaard Laura K. , Malone Erin
Published: December 2014

A teaching-effort metric was generated using information from health sciences literature and self-reported data from faculty members. This metric was used to verify faculty effort based on teaching assignments, to equalize teaching between faculty members within disciplines, and to help faculty members understand the ramifications of new teaching opportunities on their overall effort.
Assessment Literacy: Definition, Implementation, and Implications
Authors: Rhind Susan M. , Paterson Jessie
Published: December 2014

This paper explores the current notion of assessment literacy and describes delivery and evaluation of an intervention to support its development in two different cohorts in a veterinary curriculum. Before the intervention, two cohorts (Cohort A, first-year students; Cohort B, third-year students) were surveyed on their expectations and understanding of assessment. The new students expressed uncertainty about their understanding of the assessment process: 51% disagreed that they had a good understanding. As expected, more experienced students had a better understanding, although 30% still disagreed that they had a good understanding of the process. A workshop supporting the development of assessment literacy was implemented, giving students an opportunity to evaluate authentic student work of differing standards. Most of the students in both cohorts found the session helpful in terms of their understanding of different standards in assessments (92% and 97%), and most found it helped them understand how to prepare for the degree examination better (75% and 87%). Student grades were recorded in the workshop involving Cohort B, revealing a large variation in students' ability to grade other students' work accurately, with bias ranging from 22% to −25%. Finally, faculty views on student preparedness for assessment were also explored and compared to student views. Disagreement existed between faculty regarding perceived student preparedness for assessment, and significantly more faculty than students thought that students had a good understanding of how their assessments would be graded. The implications of these results for future work and faculty development are discussed.
40 Jahre Umweltmonitoring im Einflussgebiet einer Kehrichtverbrennungsanlage
Authors: Marti Jakob , Bertini Rico , Günthardt-Goerg Madeleine S.
Published: December 2014

40 years of environmental monitoring in the area of influence of a waste incineration plant

The waste incineration plant (WIP) of Niederurnen (canton of Glarus, Switzerland) was opened at the end of 1973. It is situated in a plain at the foot of a mountain slope covered with beech trees. In the context of the licensing procedure, the local community requested a monitoring program to document the effects the plant would have on the environment. As a consequence, starting in 1971, three examples of sampling were carried out before the WIP came into operation at the end of 1973 and a monitoring program on the basis of the analysis of chloride, heavy metals and other elements in the leaves of mature beech trees was started. At 22 sites around the plant, leaves were harvested annually over a period of 40 years. Initially, the plant system had only simple flue-gas cleaning. Following Swiss air pollution control legislation, the cleaning system was improved in several steps. These improvements resulted in marked decreases in the concentrations of foliar chloride and zinc. Foliar chloride (and zinc) concentration may be considered as a good bioindicator for the environmental effects of a WIP.
Persicaria lankeshanensis (Polygonaceae: Persicarieae), A new species from Guangdong, China
Authors: Liang Tong-Jun , Li Bo
Published: December 2014

Persicaria lankeshanensis, a new species of Polygonaceae from the Lankeshan Nature Reserve, Guangdong province of China, is described and illustrated. Persicaria lankeshanensis is similar to P. taquetii but differs from the latter by having stems, leaves, and ocreae densely pubescent, pedicels shorter than bracts, smaller flowers and achenes, and achenes opaque and minutely granular-striate. A comparison of achenes, pollen and abaxial leaf epidermis between the two species is provided.DOI: http://dx.doi.org/10.3329/bjpt.v21i2.21353Bangladesh J. Plant Taxon. 21(2): 147-152, 2014 (December)
A new species of Arundinella Raddi (Poaceae) from the Western Ghats, India
Authors: Sunil C. N. , Narayanan M.K. Ratheesh , Parameswaran Prajeesh , Sivadasan M. , Alfarhan A. H.
Published: December 2014

Arundinella thirunelliensis (Poaceae), a new species from the Western Ghats in Kerala, India is described and illustrated. It closely resembles A. nepalensis but differs by being a rheophyte with large culms, glabrous culm nodes, leaf sheath and peduncles, effuse panicles with highly branched drooping branches, large, 3-nerved, deeply bifid smooth lemma with short twisted column of awn, and the lower glume distinctly shorter than the lower lemma.DOI: http://dx.doi.org/10.3329/bjpt.v21i2.21354Bangladesh J. Plant Taxon. 21(2): 153-157, 2014 (December)
Probiotics: an effective feed supplemnt in Shrimp culture
Authors: Jha Arun Kumar
Published: December 2014

The application of antibiotics are of no use, because of its ineffectiveness in many cases, or result in increases in virulence of pathogens and, furthermore, are cause for concern in promoting transfer of antibiotic resistance to human pathogens. As a remedial measure, application of gut/ intestinal probiotics as a supplement along with feed has been suggested for shrimp culture as an effective farming practice for better growth, FCR (Feed conversion ratio) and disease control. The effect of gut probiotics mixed in a feed was studied for its effect on black tiger shrimp Penaeus monodon) in the Aquaculture Department Laboratory of College of Marine Science and Technology, Massawa, Eritrea- (Northeast Africa) and was found to be effective in providing higher growth, better FCR and resistant to pathogenic infections. DOI: http://dx.doi.org/10.3329/jbas.v38i2.21336 Journal of Bangladesh Academy of Sciences, Vol. 38, No. 2, 127-130, 2014
Synthesis, characterization and Electrochemical studies of Ferrocenyl-2, 4-Dinitrophenylhydrazone
Authors: Sultana Tahmina , Waheed Chowdhury A , Islam SM Saiful , Sina Abu Ali Ibn , Younus Muhammad , Jabbar Md Abdul , Sabuj Md Riad Hossain
Published: December 2014

A ferrocenyl imine complex, Fc-C(CH3)=N-NH-C6H3-2,4-(NO2)2 (Fc = ferrocenyl) has been synthesized by the condensation reaction between acetylferrocene and 2,4-dinitrophenyl hydrazine. The compound was synthesised previously, and characterized by IR, 1H and elemental analysis. It was further characterized by 13C {1H} NMR spectroscopy and mass spectrometry. The redox property of the complex was studied by cyclic voltammetry, differential pulse voltammetry and chronocoulometry. The redox process of the complex was found to be reversible at a platinum-disc electrode, and the redox potential of the imine complex was shifted to more anodic position with respect to ferrocene. The redox reactivity of the complex was enhanced in the presence of oxygen. DOI: http://dx.doi.org/10.3329/jbas.v38i2.21342 Journal of Bangladesh Academy of Sciences, Vol. 38, No. 2, 177-187, 2014
Fungal diseases of Rose plant in Bangladesh
Authors: Ghosh Anita , Shamsi Shamim
Published: December 2014

Five types of symptom were recorded on two varieties of rose plant. The symptoms were Black spot, Leaf spot1, Leaf spot2, Blight and Anthracnose. The study revealed the presence of 20 species of fungi belonging to 17 genera. The isolated fungi were Alternaria alternata (Fr.) Keissler, Arthrinium saccharicola Stevenson, Aspergillus flavus, Link., A. niger van Tiegh., Botrytis allii Munn, Cercospora sp., Cladosporium cladosporioides (Fresen.) de Vries, C. oxysporum Berk. & Curt., two species of Colletotrichum, Curvularia brakyospora Boedijn, Curvularia pallescens Boedijn, Fusarium sp., Epicoccum purpurascens Ehreneb ex Schlecht; Link, Gibberella sp., Marssonina rosea (Lib.) Died, Nigrospora sphaerica (Sacc.) Masson, Pestalotiopsis guepinii (Desm.) Stay. with its two culture types, Penicillium sp., Rhizopus stolonifer (Ehrenb. Ex. Fr) Vuill. and Trichoderma viride Pers. ex Fries. The frequency (%) of association of P. guepinii was higher than any other fungi. Pestalotiopsis guepinii and its two culture types were found to be pathogenic to rose plant. DOI: http://dx.doi.org/10.3329/jbas.v38i2.21347 Journal of Bangladesh Academy of Sciences, Vol. 38, No. 2, 225-233, 2014
Literature and Philosophy: Intersection and Boundaries
Authors: Vidmar Iris
Published: December 2014

This paper is inspired by the manuscript of Philip Kitcher’s forthcoming book Deaths in Venice: The Cases of Gustav von Aschenbach, in which he offers a brilliant, philosophically inspired reading of Thomas Mann’s novel, as well as his views on the relationship between literature and philosophy. One of Kitcher’s claims, which is my starting point, is that philosophy can be done not only by philosophers but also within some art forms, such as literature and music. Within the literary text, Kitcher claims, philosophy lies in the showing and the text can influence the way readers think and perceive the world. Due to this claim, I see Kitcher as pertaining to the group of literary cognitivists. He offers some powerful arguments in support of the cognitive value of literature, although his approach is substantially different from the arguments usually put forward in defence of literary cognitivism. In this paper, my aim is twofold: firstly, I want to analyse the relationship between philosophy and literature with the aim of showing that despite some overlap between the two disciplines, we have to keep them separate. Secondly, I want to explore what ramifications this has for literary cognitivism.