bluuebunny/crossref_metadata_2025 huggingface dataset:
Contamination of Deepwater Well Cementations by Synthetic-Based Drilling Fluids
Authors: Aughenbaugh Katherine , Nair Sriramya , Cowan Mike , van Oort Eric
Published: September 2014

Synthetic based mud (SBM) contamination of portland cement slurries negatively affects the integrity of cementations in oil and gas wells, particularly drilled in deepwater environments. Few systematic studies to assess the effects of SBM contamination on portland cements have been reported in the literature, despite the industry understanding that such detrimental contamination occurs. In addition, solutions to reduce or eliminate the effects of SBM contamination of slurries have not been developed. A multi-phase project has been initiated to study the effects of SBM contamination on slurries, particularly those employed in deepwater wells (where long displacements, restricted circulation rates in tight annular clearances etc. can exacerbate the impact of mud contamination), and to assess which chemical interactions are causing the unfavorable behavior. The first phase of the project was to quantify the effects of contamination on typical portland slurries and to explore formulation changes that would make such slurries more tolerant to contamination. The control in the study was Class H portland cement, which has been the long-standing "workhorse" of the oil and gas industry for primary cementations. Two class H cements and other API cement types were investigated in the work. Alternative cements were also contaminated with the SBM for comparison with the Portland slurries.

Results from the first phase of our work clarify the detailed contamination behavior of portland cements, showing the susceptibility of portland slurries to such contaminations. Results for alternative cementing formulations indicate distinctly lower sensitivity to SBM contamination. These results then provide a first set of guidelines on how to minimize and possibly avoid SBM cement contamination, which is expected to greatly help guarantee primary cementing success and proper zonal isolation in deepwater wells.
The Use of Metalmorphology to Create Metal-to-Metal Solutions for Deepwater Liner Tieback and Completions Designs.
Authors: Campbell Roy , Wood Peter
Published: September 2014

Patented by Meta, Metalmorphology™ uses established metal working principles that balance the mechanical strength of steel to shape metal downhole and create metal-to-metal solutions that ‘morph’ together and conform perfectly to the shape of the well.

The V0 ISO14310 certified 14" × 16.5" Meta Liner Tieback™ is a full axial load bearing, downhole tubular connection system, gas tight, that connects the liner to a tieback string of casing using Meta's patented Metalmorphology technology. No other technology achieves the durability and permanence of the Meta Liner Tieback in deepwater operations. This is compared to elastomeric-based solutions in particular that are perishable and sometimes last only up to six months in V0, deepwater conditions.

As well as demonstrating compliance, there are other benefits. The solution requires minimal rig time for the landing and spacing out of the casing string – a practice that without this technology can take up to several days. Limited IDs in casing strings can also be overcome to achieve high load bearing capabilities. Finally, the Meta Liner Tieback and the establishment of structural integrity will allow asset teams to drill deeper.

This paper will underline the development of deepwater products born from Meta's proven technology and will examine how the dynamics of new well challenges through redesign were applied in deepwater Liner Tieback and completion designs.

It will also explain the methodology and evolution in design which has enabled major operators to meet new legislative well design requirements in the Gulf of Mexico and the advantages of using Meta technology as ‘planned in’ casing, liner and completion design.
Controlling Formation Hydrostatic to Prevent Cross-Flow During Stimulation and Media Placement
Authors: Pineda Francisco , Franklin Bernard , Turner Dewayne , Hansen Cody
Published: September 2014

Conventional service tools utilized to stimulate and frac pack typically isolate the above annulus when hoisted from treating to reverse position or the treatment excesses have to be reversed out against formation, creating issues in certain formations in the GoM. Operators have elected to utilize service tools without the isolation feature to treat formations where cross-flow is suspect. This treatment requires careful job planning to control media loading to prevent excessive slurries remaining in the work string. This paper addresses some of the issues associated with cross-flow by utilizing a service tool that maintains hydrostatic on the formation from deployment until reversing out after media placement. The service tool system provides complete hydrostatic at all times by using well synchronized valves and is completely anti-swabbing to the formation during the tool positioning manipulation. The unique service tool design utilizes a restrictor which is bypassed when the service tool is in treating position providing true full open communication (live annulus). Hydrostatic communication is restricted to limit swabbing while controlling losses when it becomes necessary to reverse prior to media placement. Reverse position is repeatable and selected downhole allowing the operator to reverse against the formation, a predetermined restrictor or to bi-directionally isolate the formation.
Economic Effects of Preceding Crops and Nitrogen Application on Canola and Subsequent Barley
Authors: Khakbazan Mohammad , Grant Cynthia A. , Huang Jianzhong , Smith Elwin G. , O'Donovan John T. , Blackshaw Robert. E. , Harker K. Neil , Lafond Guy P. , Johnson Eric N. , Gan Yantai , May William E. , Turkington T. Kelly , Lupwayi Newton Z.
Published: September 2014

The rising cost of N in western Canada has created interest in alternative sources of N fertilizer. Legumes have the ability to fix N supply for subsequent crops, but knowledge of the effects of legumes on subsequent canola or barley is limited. A multi‐location study was conducted from 2009 to 2011 in western Canada to evaluate the economic effects of various preceding crops (P) and N rate on subsequent canola and barley in a P–canola–barley rotation. Six preceding crops (field pea, lentil, faba bean, canola, wheat, and green manure [GRM] legume [faba bean]) were grown in factorial combination with five N rates (0, 30, 60, 90, and 120 kg ha−1) at seven sites in Alberta, Saskatchewan, and Manitoba. When the preceding crop was GRM, the net revenue (NR) of canola or canola–barley was highest but insufficient to compensate for negative NR during the GRM year (2009). Canola as a preceding crop yielded the least NR for the canola and canola–barley phases of the rotation. The quadratic responses of NR for canola and barley to optimal N indicated that N applied could be reduced below 120 kg ha−1 without diminishing yield at some locations in western Canada. Over the entire 3‐yr crop sequence, legume preceding crops (lentil or field pea) grown for seed provided the greatest returns. The GRM improved the yield of the following crops considerably but the increased canola and barley yields were not able to alleviate the lost NR during the preceding crop phase.
Identification and Gene Mapping of anearly senescence leaf 4Mutant of Rice
Authors: Guo Shuang , Zhang Tianquan , Xing Yadi , Zhu Xiaoyan , Sang XianChun , Ling Yinghua , Wang Nan , He Guang‐hua
Published: September 2014

Anearly senescence leaf 4(esl4) mutant of rice (Oryza sativaL.) displayed yellowing followed by severe chlorosis of the leaf apex and margin from the late jointing stage to maturity. The content of photosynthetic pigments in the mutant was significantly lower than in wild‐type plants, and abnormalities in cell structure were detected in the mutant leaf blade. Stomatal conductance and rates of photosynthesis and transpiration were lower inesl4than in wild‐type plants. Furthermore, compared with the wild‐type, the activities of superoxide dismutase and catalase were significantly lower inesl4, whereas peroxidase activity was significantly higher inesl4. Genetic analysis indicated that the early senescence ofesl4was controlled by a recessive nuclear gene. A population of 879 F2mutants was used to fine‐map theESL4gene to chromosome 4 between the insertion and deletion primers S4–42 and S4–67. This 63‐kb stretch encodes 12 uncharacterized open reading frames. Quantitative real‐time polymerase chain reaction analysis (qRT‐PCR) revealed that levels ofSGRtranscripts were considerably more abundant inesl4than in wild‐type. These results provide a foundation for map‐based cloning and functional analysis of theESL4gene.
Changes in Forage Nutritive Value among Vertical Strata of a Cool‐Season Grass Canopy
Authors: Nave Renata L. G. , Sulc R. Mark , Barker David J. , St‐Pierre Normand
Published: September 2014

An understanding of the vertical distribution of nutritive value in cool‐season grasses could support decisions regarding the management of residual mass and plant height to meet nutritional value targets. The objective of this study was to characterize the vertical distribution of nutritive value within a grass sward and to relate it to the morphological components of the herbage (lamina, stem + sheath, and dead matter). The research was conducted from April to October 2009 and 2010 in a mixed cool‐season grass sward consisting primarily of tall fescue [Schedonorus arundinaceus (Schreb.) Dumort., nom. cons., formerly Festuca arundinacea Schreb.]. Growing periods were initiated in April, May, June, July, and August, during which forage was allowed to accumulate for the remainder of the growing season, with weekly sampling for nutritive value and morphological composition. Neutral detergent fiber (NDF) was significantly greater in the 5‐ to 15‐cm strata than in the 15‐ to 25‐cm in 32% of all initiation date × days after cutting combinations across years. The NDF concentration increased as the season progressed, which was associated with increasing dead matter and declining lamina content in the canopy. Differences in NDF digestibility among strata were less consistent than for NDF. For the May through August initiation dates, few nutritive value differences were found among strata, which were attributed to lower nutritive value in the 10‐cm strata immediately above the stubble height. Consequently, we anticipate a small decrease in nutritive value of the diet of a grazing animal as it consumes tall fescue–dominant pasture.
Temperature Affects the Germination of Forage Legume Seeds
Authors: Butler Twain J. , Celen Ahmet E. , Webb Stephen L. , Krstic Djordje , Interrante Sindy M.
Published: September 2014

Temperature, in addition to moisture, oxygen, and light, plays an important role in seed germination. Early seedling emergence and stand establishment can be promoted by germination of seeds under a wide range of temperatures; therefore, it is desirable for commercial legume cultivars to germinate over a range of temperatures. The objective of this growth chamber experiment was to determine the effects of temperature on seed germination of seven annual warm‐season and 11 annual cool‐season legumes. Greatest germination of warm‐season and cool‐season legumes occurred at 25 and 20°C, respectively. Germination of warm‐season legumes tended to be maximized at 25°C, while cool‐season legume germination was greatest from 10 to 25°C. Cultivars ‘Rio Verde’ lablab [Lablab purpureus (L.) Sweet] and ‘Whitetail Thicket’ soybean [Glycine soja Siebold and Zucc. × Glycine max (L.) Merr.] had greater germination than the other entries at 35°C, indicating their potential for use in warmer climates or in delayed planting dates. Additionally, Whitetail Thicket had the greatest germination of summer legume entries at 10°C. The germination of ‘Dixie’ crimson clover (Trifolium incarnatum L.), PI 419238 button medic [Medicago orbicularis (L.) All.], and 600RR and ‘Bulldog 505’ alfalfas (Medicago sativa L.) were less sensitive to temperature than the other cool‐season legume entries. Germination of ‘Devine’ little burr medic (Medicago minima L.), ‘Armadillo’ burr medic (Medicago polymorpha L.), and ‘Apache’ arrowleaf clover (Trifolium vesiculosum Savi) were severely reduced at temperatures above 30°C.
Evidence for Outcrossing in the Perennial Forage Legume Tedera
Authors: Pradhan Aneeta , Besharat Naghmeh , Castello Marieclaire , Croser Janine , Real Daniel , Nelson Matthew N.
Published: September 2014

Tedera [Bituminaria bituminosa (L.) C.H. Stirt. vars. albomarginata and crassiuscula] is a traditional perennial forage legume of the Canary Islands (Spain). There is growing interest in expanding its cultivation into other Mediterranean‐type climates due to its high‐quality feed characteristics and its excellent productivity in dry conditions. Plant breeding programs have been established in mainland Spain and Australia, which are tasked with developing well‐adapted and productive cultivars for these new environments. Being a new arrival to modern plant breeding, there are many gaps in our basic understanding of tedera including its mode of reproduction. Previous research suggested that tedera is mainly self‐pollinating with some degree of outcrossing. The purpose of this experiment was to confirm that outcrossing occurs in tedera in normal field conditions. Six elite parents were clonally propagated and single clones of each parent were allowed to open‐pollinate at three field sites and in a phytotron control. Four microsatellite markers were used to determine unambiguously the provenance of 362 seeds sampled evenly from parental clones grown in four environments. We found that most tedera elite parents outcrossed at moderate frequencies (up to 40%; average 7.8%) at two out of the three field sites, including between botanical varieties. These findings have clear implications for the new tedera breeding programs where outcrossing levels are sufficiently high to require plant bagging or plot isolation to prevent unintended cross‐pollination between breeding lines. Conversely, outcrossing levels are likely to be too low for the development of synthetic varieties.
Resistance to Clover yellow vein virus in Common Bean Germplasm
Authors: Hart John P. , Griffiths Phillip D.
Published: September 2014

Clover yellow vein virus (ClYVV) is a potentially devastating viral pathogen of temperate common bean (Phaseolus vulgaris L.) production. Recent research demonstrated that resistance to ClYVV is conditioned by bc‐3 and bc‐32 and that a nonsynonymous mutation in P. vulgaris eukaryotic translation initiation factor 4E (PveIF4E) is the putative functional determinant of this resistance. The objective of this research was to expand the characterization of ClYVV resistance in common bean through greenhouse‐based phenotypic evaluation of 391 accessions of the USDA P. vulgaris Core Collection, a collection of 99 snap bean cultivars and breeding lines, and an extended host differential panel of 75 genotypes with known response to other viral pathogens and to determine if previously designed Kompetitive Allele Specific Polymerase Chain Reaction (KASP) assays could be validated for future bc‐3 resistance allele mining. As a result, one accession from the Core Collection, one additional snap bean breeding line, and 19 dry bean genotypes representing most major market classes of common bean were identified to be resistant. All genotypes that remained symptomless throughout the evaluation were demonstrated to possess mutations in PveIF4E that corresponded with either bc‐3 or bc‐32. In addition, the bc‐u bc‐22 allele combination and the By‐2 allele were also demonstrated to condition resistance phenotypes to ClYVV. These results synthesize a new model for genetic resistance to ClYVV and validate the use of the KASP assays for large‐scale bc‐3 allele mining.
Dissolution kinetics of South African coal fly ash and the development of a semi-empirical model to predict dissolution
Authors: Koech Lawrence , Everson Ray , Neomagus Hein , Rutto Hilary
Published: September 2014

Wet flue gas desulphurization (FGD) is a crucial technology which can be used
to abate the emission of sulphur dioxide in coal power plants. The
dissolution of coal fly ash in adipic acid is investigated by varying acid
concentration (0.05-0.15M), particle size (45- 150?m), pH (5.5-7.0),
temperature (318-363K) and solid to liquid ratio (5-15 wt %.) over a period
of 60 minutes which is a crucial step in wet (FGD). Characterization of the
sorbent was done using X-ray fluorescence (XRF), X-ray diffraction (XRD),
Furrier transform infrared (FTIR), scanning electron microscope (SEM) and
Branauer-Emmett-Teller (BET) surface area. BET surface area results showed an
increase in the specific surface area and SEM observation indicated a porous
structure was formed after dissolution. The experimental data was analyzed
using the shrinking core model and the diffusion through the product layer
was found to be the rate limiting step. The activation energy for the process
was calculated to be 10.64kJ/mol.
Flow and heat transfer of three immiscible fluids in the presence of uniform magnetic field
Authors: Nikodijevic Dragisa , Stamenkovic Zivojin , Jovanovic Milos , Kocic Milos , Nikodijevic Jelena
Published: September 2014

The magnetohydrodynamic flow of three immiscible fluids in a horizontal
channel with isothermal walls in the presence of an applied magnetic field
has been investigated. All three fluids are electrically conducting, while
the channel plates are electrically insulated. The general equations that
describe the discussed problem under the adopted assumptions are reduced to
ordinary differential equations and closed-form solutions are obtained in
three fluid regions of the channel. Separate solutions with appropriate
boundary conditions for each fluid have been obtained and these solutions
have been matched at the interface using suitable boundary conditions. The
analytical results for various values of the Hartmann number, the ratio of
fluid heights and thermal conductivities have been presented graphically to
show their effect on the flow and heat transfer characteristics.
Electrifying Greece with solar and wind energy
Authors: Mentis Dimitris
Published: September 2014

Ensuring energy security, reducing GHG emissions and boosting the
competitiveness of a country?s economy by attracting investments and
technical knowhow are of paramount importance considering the targets of
?20-20-20? set by the European community. Being the cradle of civilization,
Greece appears today as a country caught in a prolonged hard economic and
social crisis, the way out of which its citizens are looking forward as well
as the entire European Union. Establishment of the leading renewable energy
sources like solar and wind in Greece will not only increase the independence
of its own electrification but will also provide with a foundation for
developing the market of international trade of ?green? energy. This paper
initially highlights the current status of photovoltaics and wind turbines in
Greece. Furthermore, this study evaluates whether a higher penetration of the
above mentioned green energy sources would have positive impact in the
economy of the country or not and in what extent they could decline the CO2
emissions until 2020, comparing to the corresponding levels in 2010.
Exploring the impact of reduced hydro capacity and lignite resources on the Macedonian power sector development
Authors: Taseska-Gjorgievskaa Verica , Dedinec Aleksandar , Markovska Natasa , Pop-Jordanov Jordan , Kanevce Gligor , Goldstein Gary , Pye Steve
Published: September 2014

The reference development pathway of the Macedonian energy sector highlights
the important role that lignite and hydro power play in the power sector,
each accounting for 40% of total capacity in 2021. In 2030, this dominance
continues, although hydro has a higher share due to the retirement of some of
the existing lignite plants. Three sensitivity runs of the MARKAL-Macedonia
energy system model have been undertaken to explore the importance of these
technologies to the system, considering that their resource may be reduced
with time: (1) Reducing the availability of lignite from domestic mines by
50% in 2030 (with limited capacity of imports), (2) Removing three large
hydro options, which account for 310 MW in the business-as-usual case, and
(3) Both of the above restrictions. The reduction in lignite availability is
estimated to lead to additional overall system costs of 0.7%, compared to
hydro restrictions at only 0.1%. With both restrictions applied, the
additional costs rise to over 1%, amounting to 348 M? over the 25 year
planning horizon. In particular, costs are driven up by an increasing
reliance on electricity imports. In all cases, the total electricity
generation decreases, but import increases, which leads to a drop in capacity
requirements. In both, the lignite and the hydro restricted cases, it is
primarily gas-fired generation and imports that ?fill the gap?. This
highlights the importance of an increasingly diversified and efficient
supply, which should be promoted through initiatives on renewables, energy
efficiency, and lower carbon emissions.
The calculation of specific heats for some important solid components in hydrogen production process based on CuCl cycle
Authors: Avsec Jurij
Published: September 2014

Hydrogen is one of the most promising energy sources of the future enabling
direct production of power and heat in fuel cells, hydrogen engines or
furnaces with hydrogen burners. One of the last remainder problems in
hydrogen technology is how to produce a sufficient amount of cheap hydrogen.
One of the best options is large scale thermochemical production of hydrogen
in combination with nuclear power plant. copper-chlorine (CuCl) cycle is the
most promissible thermochemical cycle to produce cheap hydrogen.This paper
focuses on a CuCl cycle, and the describes the models how to calculate
thermodynamic properties. Unfortunately, for many components in CuCl cycle
the thermochemical functions of state have never been measured. This is the
reason that we have tried to calculate some very important thermophysical
properties. This paper discusses the mathematical model for computing the
thermodynamic properties for pure substances and their mixtures such as CuCl,
HCl, Cu2OCl2 important in CuCl hydrogen production in their fluid and solid
phase with an aid of statistical thermodynamics. For the solid phase, we have
developed the mathematical model for the calculation of thermodynamic
properties for polyatomic crystals. In this way, we have used Debye functions
and Einstein function for acoustical modes and optical modes of vibrations to
take into account vibration of atoms. The influence of intermolecular energy
we have solved on the basis of Murnaghan equation of state and statistical
thermodynamics.
Measurement and improvement of indoor air quality in an information technology classroom
Authors: Tomic Mladen , Milutinovic Biljana , Zivkovic Predrag , Djekic Petar , Boricic Aleksandra
Published: September 2014

With the rapid development of information technology equipment and its use in
the teaching and learning activities, the working environment (especially
indoor air quality) in which students and pupils spend a great deal of time
in educational institutions has been changing. Therefore, special attention
must be paid to indoor air quality and comfort. It is of great importance to
maintain indoor air quality in an object, such as information technology
classrooms, where a large number of students spend long periods of time. Poor
indoor environment can negatively affect scholarly performances and cause
discomfort and poor work performance. The problem of indoor air quality in
educational institutions can be more serious than in other types of objects,
because of the higher concentration of students and information technology
equipment. This paper analyzes the changes in air quality in an information
technology classrooms, when occupied with students, for the period from March
to April. The changes of indoor air temperature, relative humidity, and
carbon dioxide concentration are monitored in the classroom, as well as
outdoor temperature and relative humidity. Several cases are studied: the
classroom with closed windows and doors (closed classroom), the classroom
with natural ventilation, the classroom cooled with a split system (cooled
classroom). Responses of students are followed for each case. The analysis is
performed based on the measurement results and numerical simulations using
the computational fluid dynamics package, and measures are proposed to
improve the indoor air quality in the considered classroom.
Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management
Authors: Feng Mei , Li Chan , McVay Sarah E. , Skaife Hollis
Published: September 2014

We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventory-related material weaknesses in internal control over financial reporting and firms' inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more likely to report inventory impairments relative to firms with effective internal control over financial reporting. We also find that inventory turnover rates increase for firms that remediate material weaknesses related to inventory tracking. Remediating firms also experience increases in sales, gross profit, and operating cash flows. Finally, we assess the generalizability of our findings by examining all material weaknesses in internal control over financial reporting, regardless of type, and provide evidence that firms' returns on assets are associated with both their existence and remediation. Collectively, our findings support the general hypothesis that internal control over financial reporting has an economically significant effect on firm operations.
Communication and Information Sharing in Teams
Authors: Rothenberg Naomi R.
Published: September 2014

This paper studies whether dissemination of private, pre-decision signals about productivity is valuable to the principal when agents work sequentially and observe each other's effort. The benefit of dissemination is that when productivity states are correlated, each agent's signal is useful as a performance measure for the other agent and for making efficient production choices. The more informative the signal is about agents' efforts, the greater the benefit of the additional performance measure, but there is a cost due to higher information rents. With no dissemination, the downstream agent learns about the upstream agent's productivity state by observing that agent's effort. The upstream agent's rents are lower because he has no incentive to free-ride on the downstream agent, who follows his effort, but there is less information on which to base the payments. The choice between dissemination and no dissemination depends on the informativeness of the signal about agents' efforts.

JEL Classifications: D82; D83; J41; M41.
Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?
Authors: Boritz J. Efrim , Kochetova-Kozloski Natalia , Robinson Linda
Published: September 2014

Previous studies indicate that auditors are able to identify fraud risk factors, but may not be able to translate this knowledge into an audit plan that effectively takes these factors into account to increase the likelihood of detecting fraud. Fraud specialists may be able to compensate for such limitations. This study investigates the relative merits of involving fraud specialists in assisting auditors by developing an audit plan that would effectively address fraud risk in a revenue cycle. Results show that fraud specialists did not differ from auditors in the number of procedures selected from a standard audit program; nor were these procedures cumulatively more effective than those selected by auditors. Fraud specialists generated a greater number of non-standard additional audit procedures, and those procedures were marginally more effective, but less efficient, than those of auditors, except for certain groups of procedures. Finally, although the fraud specialists proposed significantly more additional (non-standard) procedures than auditors, their proposed budget increase for this category of procedures was significantly smaller than the budget increase proposed by auditors. Adjustments to the overall time budget did not differ between fraud specialists and auditors.

Data Availability: Data are available from the authors upon request.
Analyst Interest as an Early Indicator of Firm Fundamental Changes and Stock Returns
Authors: Jung Michael J. , Wong M. H. Franco , Zhang X. Frank
Published: September 2014

We posit that a change in analyst interest in a firm is an early indicator of the firm's future fundamentals, capital market activities, and stock returns. We measure increases in analyst interest by obser.ving analysts who do not cover a firm but participate in that firm's earnings conference call, and we measure decreases in analyst interest by observing analysts who cover a firm, yet are absent from that firm's call. We find that increases in analyst interest are positively associated with future changes in firm fundamentals and capital market activities, while decreases in analyst interest are negatively associated with capital market activities. We also find that increases (decreases) in analyst interest are positively (negatively) correlated with future stock returns over the next three months and that a hedge portfolio yields a significant abnormal return. Overall, our study shows that analyst interest is a novel and early indicator of future firm fundamentals and capital market consequences.

JEL Classifications: G11; G12; G14; G31; M41.
Addressing the Control Challenges of the Enterprise Architecture Process
Authors: Cram W. Alec , Brohman M. Kathryn , Gallupe R. Brent
Published: September 2014

This paper examines the enterprise architecture process from the perspective of information systems controls, which refer to attempts to influence the behavior of employees in order to achieve organizational goals. Although controls have been extensively studied in processes such as systems development, there is little research examining control within the enterprise architecture process, despite its rising importance in today's organizations. This paper examines how enterprise architecture controls are employed in practice and considers the challenges faced in their design and operation. Drawing on empirical data from two in-depth case studies, enterprise architecture controls are classified and analyzed using COBIT 5. Our findings identify a series of specific challenges with enterprise architecture controls. Based on these challenges, we outline recommendations to practitioners in overseeing the enterprise architecture process and develop propositions to help guide future research initiatives to enhance enterprise architecture performance.
Court Rulings in Estate Tax Cases: Is Gender a Factor?
Authors: Jackson Mark , Pippin Sonja , Wong Jeffrey A.
Published: September 2014

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.
Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research
Authors: Lavia López Oro , Hiebl Martin R. W.
Published: September 2014

Management accounting in small and medium-sized enterprises (SMEs) has been an issue of growing interest in the management accounting literature in recent years. However, published research is fragmented, spanning various fields such as accounting, small business and entrepreneurship, general management, and production and operations management. This paper aims to synthesize extant knowledge on management accounting in SMEs and provide concrete suggestions on how to proceed. We performed a systematic literature review, synthesized the results, and identified research gaps. Our findings show that usage of management accounting is not only lower but also different in SMEs compared to larger entities. Based on a comparison of SMEs, the review explains how environmental, staff, and organizational factors significantly influence the organization of management accounting in SMEs and that SME performance in general benefits from proper management accounting. We conclude with several concrete research questions and opportunities.
Canagliflozin Provides Durable Glycemic Improvements and Body Weight Reduction Over 104 Weeks Versus Glimepiride in Patients With Type 2 Diabetes on Metformin: A Randomized, Double-Blind, Phase 3 Study
Authors: Leiter Lawrence A. , Yoon Kun-Ho , Arias Pablo , Langslet Gisle , Xie John , Balis Dainius A. , Millington Dawn , Vercruysse Frank , Canovatchel William , Meininger Gary
Published: September 2014

OBJECTIVE

To assess the efficacy/safety of canagliflozin, a sodium–glucose cotransporter 2 inhibitor, compared with glimepiride over 104 weeks in patients with type 2 diabetes inadequately controlled with metformin.

RESEARCH DESIGN AND METHODS

In this randomized, double-blind study, patients (N = 1,450) received canagliflozin 100 or 300 mg or glimepiride (titrated up to 6 or 8 mg/day) during a 52-week core period followed by a 52-week extension.

RESULTS

At week 104, reductions from baseline in A1C were −0.65%, −0.74%, and −0.55% (−7.1, −8.1, and −6.0 mmol/mol) with canagliflozin 100 and 300 mg and glimepiride, respectively. Durability analyses showed sustained A1C lowering with both canagliflozin doses versus glimepiride. Reductions in body weight (−4.1%, −4.2%, and 0.9%, respectively) and systolic blood pressure (−2.0, −3.1, and 1.7 mmHg, respectively) were seen with canagliflozin 100 and 300 mg compared with glimepiride at week 104. The overall adverse event (AE) incidence was 73.3%, 77.9%, and 78.4% with canagliflozin 100 and 300 mg and glimepiride; the incidence of AE-related discontinuations was low across groups (6.2%, 9.5%, and 7.3%, respectively). Incidences of genital mycotic infections, urinary tract infections, and osmotic diuresis–related AEs were higher with canagliflozin than glimepiride; these were generally mild to moderate in intensity and led to few discontinuations. Fewer patients had hypoglycemia episodes with canagliflozin 100 and 300 mg than glimepiride (6.8%, 8.2%, and 40.9%). Mild decreases in estimated glomerular filtration rate occurred initially with canagliflozin; these attenuated over 104 weeks.

CONCLUSIONS

Canagliflozin provided durable glycemic improvements compared with glimepiride and was generally well tolerated in patients with type 2 diabetes receiving background treatment with metformin over 104 weeks.
Quality Assessment of the Homogeneous Coordinate Time Series of Eastern European GNSS Stations in the IGS05 Reference Frame
Authors: Ishchenko M.
Published: September 2014

For the first time, a homogeneous coordinate solution in the IGS05 reference frame and the values of the zenith tropospheric refraction for the GPS weeks 935-1399 (from December 12, 1997 to November 4, 2006) were obtained at the GNSS Data Center Analysis of the Main Astronomical Observatory NAS of Ukraine.

The obtained solution is devoid of effects, brought by changes in the methods of processing models, a priori data and software (absolute phase center model combinations of antenna-dome instead of relative models, model of ocean loading FES2004 instead of GOT00.2_PP, the elevations cut-off angle 3° instead of 10°, etc. were used).

To estimate the quality of the solution, a comparison with the international combined solutions using the Helmert transformation was carried out. The RMS of direct station coordinate differences and correlation coefficients between the solutions estimated by the Main Astronomical Observatory, European GNSS Permanent Network and International GNSS Service are presented.

The obtained results allow making the conclusion that the solution obtained at the GNSS Data Center Analysis of the Main Astronomical Observatory shows a good quality and agrees well with other solutions.
A state-space approach for control of NPC type 3-level sine wave inverter used in FOC PMSM drive
Authors: Tarczewski T. , Grzesiak L.M. , Wawrzak A. , Karwowski K. , Erwinski K.
Published: September 2014

This paper presents the design and analysis process of state feedback controllers for NPC type 3-level sine wave inverter. In order to achieve good dynamic features in a state feedback control an internal model of reference input and a feedforward path are introduced. During synthesis process of the state feedback controllers maximum permissible dynamics of voltage control in the linear range of modulation is taken into account. It is shown that initially gains of the controller and feedforward path are non-stationary and depend on the angular velocity. Stationary approximation of a non-stationary state feedback controller is presented in details. Proposed state feedback control structures for continuous voltage shaping NPC type 3-level voltage source inverter are examined in FOC PMSM drive. The novelty of the presented controller lays in a stationary approximated state feedback control structure designed in terms of maximum permissible dynamics of a voltage control system. Simulation and experimental results (at the level of 3 kW) of the designed control algorithms are included.
Aggregation Operators on Triangular Intuitionistic Fuzzy Numbers and its Application to Multi-Criteria Decision Making Problems
Authors: Liang Changyong , Zhao Shuping , Zhang Junling
Published: September 2014

The aim of this work is to present some aggregation operators with triangular intuitionistic fuzzy numbers and study their desirable properties. Firstly, the score function and the accuracy function of triangular intuitionistic fuzzy number are given, the method for ranking triangular intuitionistic fuzzy numbers are developed. Then, some geometric aggregation operators for aggregating triangular intuitionistic fuzzy numbers are developed, such as triangular intuitionistic fuzzy weighted geometric (TIFWG) operator, the triangular intuitionistic fuzzy ordered weighted geometric (TIFOWG) operator and the triangular intuitionistic fuzzy hybrid geometric (TIFHG) operator. Moreover, an application of the new approach to multi-criteria decision making method was proposed based on the geometric average operator of TIFNs, and the new ranking method for TIFNs is used to rank the alternatives. Finally, an example analysis is given to verify and demonstrate the practicality and effectiveness of the proposed method.
Specific Language Impairment (SLI): The Internet Ralli Campaign to Raise Awareness of SLI
Authors: Conti-Ramsden Gina , Bishop Dorothy V. M. , Clark Becky , Norbury Courtenay Frazier , Snowling Margaret J.
Published: September 2014

In this short article, we discuss what is specific language impairment (SLI) and why it is a hidden disability that few people have heard about. We describe the impact on research, policy and practice of SLI being a neglected condition. We end by providing the background and rationale of a new internet campaign, RALLI (www.youtube.com/rallicampaign), aimed at changing this state of affairs and raising awareness of SLI.
The Outline of Selected Marital Satisfaction Factors in the Intercultural Couples based on the Westerner and non-Westerner relationships
Authors: Skowroński Dariusz P. , Othman Atifa Bte , Siang Daniel Tan Wen , Han Gabriel Lum Wei , Yang Jeremy Wong Jia , Waszyńska Katarzyna
Published: September 2014

The paper investigates the various factors from a socio-cultural perspective that have a bearing on the intercultural couple’s marital satisfaction in Westerner and non-Westerner relationships, and how cultural differences may potentially amplify the difficulties, which non-intercultural couples themselves are already likely to face. These factors include acculturation, language and communication, attitudes toward marriage, individual traits and behaviours, support of the family, societal views, gender roles, managing of the household finances and child rearing. Certain theories are also highlighted in an attempt to explain why these cultural differences have such a profound effect on the marital satisfaction of intercultural couples.
Reflection-based fibre-optic refractive index sensor using surface plasmon resonance
Authors: Hlubina P. , Kadulova M. , Ciprian D. , Sobota J.
Published: September 2014

A reflection-based fibre-optic refractive index sensor using surface plasmon resonance (SPR) in a thin metal film sputtered on a bare core of a multimode optical fibre is presented. The sensing element of the SPR fibre-optic sensor is the core of a step-index optical fibre made of fused silica with a gold film double-sided sputtered on the whole core surface, including the core end face. Consequently, a terminated reflection-based sensing scheme to measure the refractive indices of liquids is realized. The sensing scheme uses a wavelength interrogation method and the refractive index of a liquid is sensed by measuring the position of the dip in the reflected spectral intensity distribution. As an example, the aqueous solutions of ethanol with refractive indices in a range from 1.333 to 1.363 are measured. In addition, the increase in the sensitivity of the SPR fibre-optic refractive index sensor with the decrease of the fibre sensing length is demonstrated.
The narrow band AOTF based hyperspectral microscopic imaging on the rat skin stratum configuration
Authors: Zhang C. , Wang H. , Huang J. , Gao Q.
Published: September 2014

A noncollinear acousto-optic tunable filter (AOTF) was designed with a comprehensive treatment of the properties of TeO2 as an acoustooptic (A-O) material. The results of optical testing validated that it predicted the performance of the designed AOTF. The bandwidth of the AOTF was very narrow in the visible light range. The high spectral resolution of AOTF was useful in practical applications to the hyperspectral imaging. The experimentally observed spectral pattern of the diffracted light was nearly the same as the theoretical result. The measured tuning relationship between the diffracted central optical wavelength and acoustic frequency was in accordance with the theoretical prediction. It demonstrates the accuracy of our design theory. Furthermore, by selecting the AOTF as the spectroscopic element, a hyperspectral microscopic imaging system was designed. The hyperspectral microscopic images of the rat skin tissue under the different optical center wavelength were acquired. The experimental results indicated that the imaging performance was satisfactory. The stratums of the rat skin can be clearly distinguished. The inner details of the epidermis and the corium can be shown on the hyperspectral microscopic images. Some differences also can be found by the comparison of the hyperspectal images under the different optical wavelengths. The study indicated the applicability and the advantage of our system on biomedicine area.
Spatial and temporal resolutions pixel level performance analysis of the onboard remote sensing electro-optical systems
Authors: El-Sheikh H. M. , Yakushenkov Y. G.
Published: September 2014

Formulas for determination of the interconnection between the spatial resolution from perspective distortions and the temporal resolution of the onboard electro-optical system for remote sensing application for a variety of scene viewing modes is offered. These dependences can be compared with the user’s requirements, upon the permission values of the design parameters of the modern main units of the electro-optical system is discussed.
Controllable 3D display system based on frontal projection lenticular screen
Authors: Feng Q. , Sang X. , Yu X. , Gao X. , Wang P. , Li C. , Zhao T.
Published: September 2014

A novel auto-stereoscopic three-dimensional (3D) projection display system based on the frontal projection lenticular screen is demonstrated. It can provide high real 3D experiences and the freedom of interaction. In the demonstrated system, the content can be changed and the dense of viewing points can be freely adjusted according to the viewers’ demand. The high dense viewing points can provide smooth motion parallax and larger image depth without blurry. The basic principle of stereoscopic display is described firstly. Then, design architectures including hardware and software are demonstrated. The system consists of a frontal projection lenticular screen, an optimally designed projector-array and a set of multi-channel image processors. The parameters of the frontal projection lenticular screen are based on the demand of viewing such as the viewing distance and the width of view zones. Each projector is arranged on an adjustable platform. The set of multi-channel image processors are made up of six PCs. One of them is used as the main controller, the other five client PCs can process 30 channel signals and transmit them to the projector-array. Then a natural 3D scene will be perceived based on the frontal projection lenticular screen with more than 1.5 m image depth in real time. The control section is presented in detail, including parallax adjustment, system synchronization, distortion correction, etc. Experimental results demonstrate the effectiveness of this novel controllable 3D display system.
Simulated validation and quantitative analysis of the blur of an integral image related to the pickup sampling effects
Authors: Chen Y. , Wang X. , Zhang J. , Zong J.
Published: September 2014

In an integral imaging (II) system, the pickup sampling effects play an important role in affecting the blur of an integral image. In this paper, the blur property of an integral image due to the pickup sampling artifacts is first analyzed. Then, a figure of merit-the edge blur width (EBW) of a white and black bar object is proposed to characterize the blur of the reconstructed image, and its theoretical model is derived in detail based on a continuous/discrete (C/D) sampling mechanism by considering both the pickup sampling and the reconstruction process. Further, the quantitative relationships of the blur with the pickup sampling parameters (the pixel number of each elemental image, the number of elemental images) are calculated by the EBW model and measured by C/D sampling II simulation experiments, respectively. We find out that the theoretical results have a good agreement with the estimated ones, and the minimum values of the EBW occurred periodically when the pixel number of an elemental image is an integral multiple of the magnification ratio.
Concept of Paradigm Shift in Public Health Research
Authors: Khanal K
Published: September 2014

No abstract available.DOI: http://dx.doi.org/10.3126/kumj.v10i4.10984 Kathmandu University Medical Journal Vol.10(4) 2012: 1-2