bluuebunny/crossref_metadata_2025_split huggingface dataset:
Studies in Wool Yellowing
Authors: Inglis A. S. , Lennox F. G. 
Published: January 2017

Wool fabric has been analyzed for amino acids after severe yellowing caused by irradiation with various sources of ultraviolet and visible light. Tyrosine and tryptophan were partly destroyed by all forms of radiation examined. In addition sunlight on the dry fabric caused partial destruction of histidine, serine, threonine, proline, methionine, isoleucine, leucine, phenylalanine, and cystine and increased the content of ammonia, cysteic acid and cysteine—the last three compounds arising from other amino acids. The Xenotest apparatus magnified these changes and also destroyed some lysine and glutamic acid. Sunlight acting on wet fabric partly destroyed histidine, the 254-m μ lamp acting on dry fabric partly destroyed cystine, and sunlamp irradiation of dry fabric partly destroyed proline, methionine, leucine, phenylalanine, and cystine, that is, in addition to tyrosine and tryptophan. No correlation exists between destruction of any particular amino acid and the final yellowness when the various methods of irradiation are compared.
Numbers of Fiber-to-Fiber Contacts in General Fiber Assemblies
Authors: Komori Takashi , Makishima Kunio 
Published: January 2017

General formulas are derived for the estimation of the number of fiber-to-fiber contacts in fiber assemblies with arbitrary distributions of orientation and fiber length. The average number of contacts per unit volume of an assembly ñv is given by [Formula: see text] where [Formula: see text] In this equation fi is the density function of orientation, D is the diameter of the cross section of the fiber, Lv is the total length of fiber per unit volume, and θ, φ, and θ', φ' are respective polar angles characterizing the orientation of two fibers to be brought into contact each other. The application of this general result is shown to lead to the same results in the special cases considered by van Wyk, and Kallmes and Corte.
Natural Gas – The Long Term Perspective
Authors: Clegg Michael 
Published: January 2017

The natural gas industry faces both an opportunity and a challenge in the 1990s – to expand its share of the energy market in the face of a number of constraints arising from historical, political and economic factors. The impetus for change comes from the growing environmental pressures exerted by those who believe that irreparable damage could be done to our planet by the increasing use of fossil fuels, and from the economic, strategic and technological pressures in a world increasingly dependent on energy. Opportunities for greater use of natural gas exist in both the OECD and the less-developed countries in the residential/commercial and industrial sectors, and in the generation of electric power. New technology, a large resource base and changing political attitudes to the uses for natural gas will all tend to expand the demand for gas. This will lead to growth in international trade in natural gas between OECD and its traditional suppliers. The scope for increased Middle East participation in this growth is constrained by two factors apart from the high transportation cost to market – political uncertainty, leading to concerns about the security of supply for the purchaser and the providers of finance; and the less dominant position of the Middle East in the gas business than in oil, leading to lower rewards and less influence in the market. In the developing countries the bulk of the supply will be indigenous gas, and its development will be critically dependent on these countries' success in encouraging and maintaining an active exploration and development programme. The lower overall profitability of natural gas projects compared with oil – less economic rent available – may inhibit the development of countertrade opportunities other than in the provision of the capital equipment for an export project.
Electrical Industry in USSR: Major Trends of Development
Authors: Ershevich V.V. , Volkova E.A. , Veretennikov G.A. , Makarova A.S. 
Published: January 2017

In recent years the problem of reliable power supply in the Soviet economy has grown acute. This is due to many reasons: high rates of power-consumption growth, the ageing of equipment of the operating power stations, a slow down in introducing new capacity, inadequate construction of the power-supply network, and ecological difficulties involved in the establishing of power plants. The solution of these problems in the new environment is complicated by the fact that power engineering has to carry the brunt of the changes that are to take place in the structure of energy production in the Soviet Union. The analysis has shown that in the years to come it is essential to increase the rate of construction of power plants and to accelerate the introduction of combined facilities using natural gas, and advanced technologies of burning coal, especially low grade coal, at such stations. The scope of involvement of nuclear energy and low-grade coal in the power balance, and the rates of power-consumption growth in the country in general and in its basic regions are not equal. This is bound to raise the role of the Unified Power system of the USSR which will have to meet a big challenge: to adjust itself to structural changes in the country's power balance.
Oil in USSR Energy. A Simulation Analysis
Authors: Eskin V.I. , Luokyanov A.S. , Ruodkevich A.M. , Zlochevsky A.S. 
Published: January 2017

Developments in raw materials production and in oil-production technology required new methods of long-term planning for oil-production levels, and such methods have been created. An analysis carried out by the Octopus simulator has revealed that economically it is expedient to cut production levels after 1995-2000. For the foreseeable future, Western Siberia will remain the major oil producer in the USSR.
Portfolio Balancing and Risk Adjusted Values under Constrained Budget Conditions
Authors: MacKay J.A. , Lerche I. 
Published: January 2017

For a given hydrocarbon exploration opportunity, the influences of value, cost, success probability and corporate risk tolerance provide an optimal working interest that should be taken in the opportunity in order to maximize the risk adjusted value. When several opportunities are available, but when the total budget is insufficient to take optimal working interest in each, an analytic procedure is given for optimizing the risk adjusted value of the total portfolio; the relevant working interests are also derived based on a cost exposure constraint. Several numerical illustrations are provided to exhibit the use of the method under different budget conditions, and with different numbers of available opportunities. When value, cost, success probability, and risk tolerance are uncertain for each and every opportunity, the procedure is generalized to allow determination of probable optimal risk adjusted value for the total portfolio and, at the same time, the range of probable working interest that should be taken in each opportunity is also provided. The result is that the computations of portfolio balancing can be done quickly in either deterministic or probabilistic manners on a small calculator, thereby providing rapid assessments of opportunities and their worth to a corporation.
Using Nontraditional Methods to Teach Pediatric Residents About Insulin-Dependent Diabetes Mellitus
Authors: Vandagriff Julie L. , Stern Connie H. , Orr Donald P. , Golden Michael P. 
Published: January 2017

The purpose of this study was to examine the effect of a training experience on the attitudes and beliefs of pediatric residents concerning insulin-dependent diabetes mellitus (IDDM), persons with diabetes, and the use of a multidisciplinary team to empower patients/families. The resident training experience consisted of three days of diabetes lifestyle simulation including attending an educational program designed for newly-diagnosed patients and their families. Residents' attitudes, beliefs, and team function attitudes were measured at preinstruction, postinstruction, and 6 months following instruction. There was no significant change in beliefs about diabetes. Attitudes about persons with diabetes became more positive after the training experience, but did not continue after six months. Residents also expressed a change in team attitudes, specifically, in their acceptance of having the certified diabetes educator (CDE) nurse and the patient/family adjust insulin and manage insulin during illness.
The Effect of Imposed Voting Requirements on FASB Decisions
Authors: Pasewark William R. 
Published: January 2017

To issue an accounting standard, members of the Financial Accounting Standards Board (FASB) must approve pronouncements with a majority. Since its inception, the FASB has been subjected to two types of voting requirements: a simple majority, which requires the approval of four of seven members, or a supermajority, which requires the approval of five of seven members. This study investigates the effects of different voting requirements on (1) the time taken to generate a pronouncement and (2) the need for subsequent revision of the accounting pronouncement. The results indicate that the supermajority voting requirement hinders the pronouncement generation process. This is evidenced by a decrease in the frequency of pronouncements issued and an increase in the amount of time required to generate an accounting pronouncement. In addition, the supermajority was found to have no effect on subsequent interpretation or supersedure of the pronouncement. As a result, the findings provide limited justification for the existence of a supermajority requirement.
The Impact of Intraday Timing of Earnings Announcements on the Bid-Ask Spread and Depth
Authors: Pronk Maarten 
Published: January 2017

Libby, Mathieu, and Robb (2002) investigate, among other things, the impact of intraday timing of earnings announcements on the bid-ask spread and depth for a sample of firms listed on the Toronto Stock Exchange. They document, in a univariate setting, that the spread is relatively wider and the depth lower after announcements declared during nontrading hours than after announcements released during trading hours. This study extends their research by (1) investigating earnings announcements declared by firms traded on the NYSE or AMEX, (2) addressing this issue in a multivariate setting, (3) exploring before-open and after-close announcements separately, and (4) analyzing the impact by half-hour interval. Interestingly, my results indicate, opposite to the findings by Libby, Mathieu, and Robb (2002), that the spread is relatively smaller and the depth higher after overnight announcements than after daytime announcements. These findings are robust to firm-specific factors, cross-listings, differences in the content of daytime and overnight releases, and intraday timing consistency. In addition, this effect occurs after before-open and after after-close announcements, and the analysis by half-hour interval reveals that the impact on the spread (depth) lasts for four (seven) trading half hours.
Use of Regression Models as Analytical Procedures: An Empirical Investigation of Effect of Data Dispersion on Auditor Decisions
Authors: Wilson Arlette C. 
Published: January 2017

The newly issued Statement on Auditing Standards No. 56—Analytical Procedures [AICPA 1988] has placed greater emphasis on analytical procedures by requiring their use in the audit of financial statements. Regression analysis may be used as an analytical procedure and has been shown through research to be an effective audit tool. The purpose of this paper is to empirically investigate whether different levels of dispersion of the data around the regression line affects auditor decisions when using regression models as analytical procedures. Monthly data from 15 companies in various industries used in analytical reviews by a CPA firm were used to determine the effect of data base dispersion on auditor's decisions. The decision model used in this study is the statistical technique for analytical review (STAR) approach used in the audit practice of Deloitte, Haskin, & Sells. This study reveals data bases with larger dispersions are more likely to have incorrect rejections than those data bases with smaller dispersions (an incorrect rejection is the signaling of a month for investigation when no error exists in that month). This study also develops a rule of thumb model for the auditor as follows: [Formula: see text] then dispersion may be too large, and results should be carefully interpreted. Regression analysis has proven to be a useful technique for auditors in the analytical review phase of the audit; however, care should be exercised to identify individual data sets which may not be suitable for application of this type of model.
Regression as an Analytical Procedure: Are Adjustments for Autocorrelation Really Necessary?
Authors: Wilson Arlette C. , Weld Leonard G. 
Published: January 2017

Auditors who use regression analysis when performing analytical procedures may be exposed to the problem of autocorrelation, especially if small-interval time-series data are used. The existence of autocorrelation may bias the standard error of the estimate, which is used in calculating the upper precision limit. This limit determines the acceptance or rejection of an account balance as not materially misstated. Using real-world data and the STAR decision rule, the results of this study suggest that transforming autocorrelated models increases effectiveness (capability of detecting material errors) only slightly, if at all. The results, however, did indicate that efficiency may increase significantly (reduced Type I errors), and that the more severe the autocorrelation, the more likely that efficiency will increase. Therefore, auditors have the most to gain in terms of audit-time savings when models are more severely affected by autocorrelation since fewer incorrect rejections requiring unnecessary additional audit attention would occur with successful transformation.
The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits
Authors: Boritz J. Efrim , Zhang Ping 
Published: January 2017

When an auditor's effort is not observable, auditor liability becomes an important mechanism for motivating the auditor to exert an appropriate level of audit effort. However, although the presence of legal liability helps to preserve the value of an audit to investors, some aspects of the liability system may motivate suboptimal behavior and perhaps, ultimately, detract from investors' welfare. This paper seeks to contribute to the analysis of litigation-related issues by examining the effects of alternative legal cost allocation systems—the so-called American versus British rules—on the value of audits. Using a game theoretic model, the paper characterizes investors' and an auditor's equilibrium strategies in pretrial negotiation and the auditor's effort decisions. The paper finds that the American system (where the parties pay their own litigation costs) provides a higher audit value than the British system (where the loser of a case pays the winner's litigation costs), although the auditor's total expected costs are higher in the American system than in the British system.
Indian Banking Sector: Challenges and Opportunities
Authors: Kamath K V , Kohli S S , Shenoy P S , Kumar Ranjana , Nayak R M , Kuppuswamy P T , Ravichandran N 
Published: January 2017

A distinguished panel of managing directors and chief executive officers of some of the well-known banks in the country responded to the theme on the challenges and opportunities faced by the Indian banking sector in the liberalized environment. The contributors addressed the following issues: Financial reforms with specific reference to Indian banking industry focusing on implications to the existing players, new entrants, multinationals, and consumer behaviour. New and emerging opportunities: consumer and commercial banking. Competition: players, intensity, market size, profitability, and growth. Responses to challenges with reference to restructuring, automation, product delivery, and process reengineering. Issues related to governance, regulation, and audit. Product engineering, product design, and product delivery. Consumer expectations, feedback, cross-selling, customer relationship management(CRM), market segmentation, marketing, branding, and new products introduction. HR related issues: VR5, compensation, education and training, empowerment, and career plan. Future scenario: Broad trends in the next five years and the expected position. E-banking and its importance. Salient features of the responses included: The Indian banking sector is at an exciting point in its evolution. The opportu- nities to enter new business and new markets and to deliver higher levels of customer service are immense. As the Indian banks position themselves as financial service providers, banking business is getting redefined. Technology is unsettling the earlier business processes and customer behaviour is undergoing change. These have enhanced the forces of competition. Competitive advantage can be achieved through harnessing the potentialavailable in the employees by creating a positive work culture and enlisting the support of all the employees to the organizational goals. Indian banks have adopted better operational strategies and upgraded their skills. They have withstood the initial challenges and have become more adaptive to the changing environment. In the complex and fast changing environment, the only sustainable competitive advantage for banks is to give the customer an optimum blend of technology and traditional service. Four trends are fundamentally altering the banking industry: consolidation, globalization of operations, development of new technologies, and universali- zation of banking.
Deciding Information Systems (IS) Outsourcing: A Multi-Criteria Hierarchical Approach
Authors: Gulla Umesh , Gupta M P 
Published: January 2017

Attracted by the desire to cut cost and improve performance continuously, managers across the continents are showing interest in outsourcing their Information Systems. Influenced by this global trend, Indian firms, e.g., Bharti Telecom, Ballarpur Industries, Bank of India and many others have followed the path of extensive outsourcing of their IS services. However, while there is optimism regarding the benefits of outsourcing, there are also concerns regarding security issues, technological obsolescence, vendor captivity, risk assessment in IS outsourcing relationship and so on which require serious consideration in deciding on IS outsourcing, Outsourcing is a complex decision process, which is the interplay of various internal as well as external environmental factors. The concerned manager has to factor various dimensions, both short term and long term. Strategic alignment of business and information technology dimensions influence IS outsourcing strategy. Further, outsourcing drivers would also influence the IS outsourcing decisions in any organization. The manager therefore needs to identify various factors and also measure the intensity of each factor influencing the outsourcing decision. In this paper, Analytical Hierarchy Process (AHP)—that has been used extensively in complex decisions and situations where hierarchical structure in factors are involved in decision goals—has been applied for analysing the IS outsourcing decisions. The.key outcome of the study are as follows: High IS outsourcing is the preferred strategy over low and selective IS outsourcing strategy. Strategic alignment of business and information technology emerges as the most important factor followed by the medium-term impact of outsourcing in deciding the degree of IS outsourcing. Among the sub-factors, business strategy is the most important factor in deciding the IS outsourcing degree, and its role is maximum in high IS outsourcing option. The second most important decision element emerges to be outcome-based performance. Among the business drivers, focus on core operations comes out to be the most important outsourcing driver. While the illustration in this paper tries to cover broad factors, it gives flexibility to practitioners to account for different sub-factors under these factors. The application of AHP using these broad array of sub-factors would lead to a decision model and customized solutions for the IS outsourcing in the particular situations.
Kinetics of Adsorption: The S-Shaped z-t Plot
Authors: Aharoni C. 
Published: January 2017

One characteristic property of the kinetics of adsorption is the fact that the plot of the reciprocal of the rate against the time is S-shaped. The initial part of this plot is convex and can be fitted by a power equation (i.e. with the amount adsorbed being proportional to a fractional power of the time), the final part is concave and can be fitted by a Langmuir-type equation (i.e. with the rate decreasing linearly with the amount adsorbed) and the intermediate region around the inflection point can be fitted by the Elovich equation (i.e. with the amount adsorbed increasing logarithmically with the time). In many cases the above regions are preceded by a region at which the rate is constant. The equation dθ/dt = A(1 – θ)/θ where θ is the fractional coverage, t is the time and a is a constant, is consistent with these kinetics. It corresponds to kinetics in which the activation energy increases logarithmically with the coverage. It can be derived on the basis of a statistical-rate theory or on the basis of a precursor-state theory. The diffusion equation [Formula: see text] where q and qx are the quantities adsorbed at time t and t = ∞, an and bn are parameters determined by the integers n, D is the diffusion coefficient and r the length path, is also consistent with the above kinetics. Both equations have also been extended to heterogenous surfaces. Isotherms with constant initial rate are associated with non-activated adsorption and measurements at low pressures. The constant initial rate corresponds to a state at which the kinetics are determined by the rate of arrival of the gas molecules to the surface.
Statistical Thermodynamic Calculations of Adsorption Data for the Adsorption of Simple Gases at Solid Surface — A Two Phase Approach
Authors: Wittkopf Hartmut , Bräuer Paeter 
Published: January 2017

Statistical thermodynamic calculations were carried out in the two-phase approach to describe the temperature dependence of adsorption data for simple gases on homogeneous and heterogeneous solid surface at low coverages. It was shown that the high temperature region is much more sensitive to the kind of model potential function representing the potential hypersurface of the absorbed phase than it is in the low temperature region. At low temperatures [Formula: see text] the adsorption data can be calculated from using a harmonic potential function with good realistic background. For the description of a heterogeneous solid surface a potential function Φ(x,y,z) was proposed by Φ(x,y,z) = Φ(z) + Φ(x,y) or Φ(x,y,z) = Φ(z)-φ(x,y). At low temperatures and small heterogenities [Formula: see text] the adsorption data can be approximated by adding one part related to a Φ(z) potential and another one related to Φ(x,y). If an anharmonic potential function Φ(z) is used a maximum in ΔaC (T) appears caused by the anharmonicity of this function. This high temperature maximum is overlayed by the heterogenity maximum in ΔaC and gives additional peaks if Δε is not in the same order of magnitude than ε0.