bluuebunny/crossref_metadata_2025_split huggingface dataset:
Chinas International Financing Strategies
Authors: Foote Paul Sheldon , Zhu June 
Published: March 2016

In order to finance rapid economic growth in the 1990’s, Chinese companies tried different strategies for raising capital in international capital markets. The strategies ranged from the use of depository receipts to listings on major stock exchanges. The lessons learned from the experiences of the Chinese companies could be valuable for managers from many other countries seeking to raise capital in international capital markets and to investors seeking some foreign investments for their portfolios. In addition, there are many implications for researchers in international business and economics fields, such as: regulatory policies regarding overseas listings (registration procedures, foreign exchange control), initial public offering (IPO) processes for foreign companies, investment returns with and without international financing, efforts to narrow the differences between accounting standards, international investment banking and accounting services, and World Trade Organization (WTO) changes. While Chinese companies have been active in many capital markets, the focus of this study is upon the activities of Chinese companies in American capital markets.
Transborder Surface Movements Of Nafta CommoditiesTruck vs Rail
Authors: Spraggins H. Barry , Ozment John 
Published: March 2016

The boom in NAFTA trade has created a corresponding surge in the demand for surface transportation capacity to move the goods. So far, trucks have provided the major capacity to meet the requirements. Intensive lobbying efforts are being made for authority to utilized longer and heavier trucks along certain U.S. highway corridors to move the imports and exports from and to Canada and Mexico. In addition, a serious debate has erupted over allowing Mexican trucks to travel significant distances within the U.S. The surge in surface NAFTA based commodity movement via truck has serious economic, social and infrastructure consequences.The paper examines the surface transborder export-import flows between the U.S. and Canada and the U.S. and Mexico. Delineating these flows by the types of commodities, origins and destinations, and modal movements is an essential ingredient in any attempt to determine if the transportation infrastructure is being and will be utilized in optimum manner. Specifically, the paper finds that the overwhelming percentage of commodity movements is by truck regardless of distance traveled with very little moving by rail. The paper looks at the potential for commodity adaptability and flows to rail movement. Environmental considerations are also integrated into the trade-offs. Cost and service of trucking versus rail are the key ingredients to the conclusions.
Inter-Company Investments Between Affiliates Of Multinational Enterprises: Applying The Substance-Over-Form Doctrine To Distinguish Equity From Debt
Authors: LaRue David W. , Thompson Steven C. 
Published: March 2016

The classification of a financial instrument as “debt” or as “equity” is crucial in applying a wide range of income tax provisions. “Interest” expenses incurred on “debt,” for example, are deductible in computing a firm’s taxable income, whereas “dividends” paid on the firm’s outstanding “equity” are not. “Interest” paid by a U.S. corporation to a foreign creditor is generally not subject to U.S. withholding taxes, whereas “dividends” paid on stock held by a foreign shareholder are typically subject to U.S. withholding taxes that range from 5% to 30% of the gross amount of the dividend paid. And the list goes on . . . . Not surprisingly, these disparities in tax treatment have inspired a plethora of schemes, many of them successful, designed to disguise equity investments as “debt.” The urge to do so is perhaps nowhere more intense than in situations where the “debt” of a U.S. corporation is held by a foreign sister corporation located in a tax haven country. Interest paid or accrued on debt would be deductible in computing the U.S. corporation’s U.S. taxable income, and would thereby permanently reduce the debtor’s U.S. tax liability. The interest income earned by the foreign creditor would be exempt from both U.S. withholding taxes and income taxes in the foreign tax haven country. This interdisciplinary case was developed from the facts and circumstances before the U.S. Tax Court in litigation that resulted from the government’s assertion that $975 million in “loans” made by a wholly owned Dutch subsidiary of Laidlaw Transit, Ltd. to several of Laidlaw’s U.S. subsidiaries were in substance “equity.” As in most debt-versus-equity cases, the stakes were high: Laidlaw’s U.S. subsidiaries had deducted over $133 million of intercompany “payments” made to their Dutch sister corporation as “interest expense” and the IRS was suing to recover $52 million in back taxes (plus interest and penalties). This case integrates three disciplines – tax accounting, financial accounting, and finance -- in an easy-to-comprehend, yet rich setting appropriate for general management, finance, and accounting audiences. It invites students to thoroughly explore the substance-over-form doctrine as it applies to the debt-versus-equity issue, together with many of the tax, financial, accounting, and economic ramifications that flow from an instrument’s classification. It also provides students with an opportunity to identify the ethical issues that attend the formulation and implementation of many tax minimization strategies and to identify factors that separate legal “tax avoidance” from criminal “tax evasion.”
An Examination Of The Consistency Of Risk Differentials Between Historical Measures Of Risk And The Risk Implied By Economic Value Added
Authors: Jones Wes , Randolph George Lowry 
Published: March 2016

The corporate world is continually striving to identify an effective means of evaluating management performance. Corporate concern over this issue stems from both the perspective of managerial compensation and maximizing shareholder value. Some companies have used such measures as returns on assets, equity, or investment. Some have relied on other measures like inventory management, trade credit management, or cash management. The common ground shared by these measures is that they rely on accounting measures of firm activity. The weakness of using such means to measure firm performance is that they are driven by a rule-based system, and anyone with sufficient understanding of the rules can manipulate the information to present the picture of the firm’s performance in a way that may not track with the reality of the firm’s performance. This does not suggest that managers will engage in such numerical fiddle-dee-dee; rather, it suggests that the opportunity to do so exists, and must somehow be incorporated into the shareholder’s interpretation of the reported performance. This situation leaves firms in the position of needing a better performance measure by which to evaluate the work of its management. One alternative performance measure offered to meet this need was introduced in the early 1980's by Stern Stewart and Company and is known as Economic Value Added or EVA®.(Ehrbar, 1998) The basic premise underlying EVA is an effort to encourage managers and other employees to think and act as entrepreneurs rather than employees.
Return The Sunk Costs Are Sunk Concept To Principles Of Economics Textbooks
Authors: Davis William Young 
Published: March 2016

The purpose of this paper is to establish a compelling case for the inclusion of the profoundly important “sunk costs are sunk” concept in all principles of economics textbooks. First, the paper will provide examples of the concept's relevance in political/military decisions. Second, it will supply business examples of where failure to recognize this concept has led to nearly disastrous results. Third, it will provide numerous examples of faulty decisions by individuals resulting from the non-application of the concept. Finally, the paper will provide a psychological explanation for the common failure to properly incorporate the concept into logical and rational decision-making.
Managerial Performance Measures And Shareholder Value Creation: The Case Of Latin American Companies
Authors: Sandoval Eduardo E. , Parraga Arturo Z. Vasquez 
Published: March 2016

In this paper we examine whether Economic Value Added (EVATM) is a good predictor of shareholder value creation (SVC) for a group of Latin American companies. We also examine whether EVATM is a better predictor of SVC than competing accounting-based measures of managerial performance. The relationship of these predictors to SVC is paramount in a study of factors influencing shareholder value creation such as the compensation of a firm’s executives. Our results show strong correlations between EVATM and SVC. They also indicate that EVATM outperforms competing measures even after controlling for the potential effects that these last metrics have on SVC. Moreover, they reveal different levels of SVC sensitivity to changes in EVATM across countries and significant differences in EVA’s association with SVC across industries.
Applying Solow Model To Measure The Appropriate Capital Stock And The Contribution Of Productivity To The Economic Growth In Lebanon, Jordan, Egypt, And Syria
Authors: Naimy Viviane Y. 
Published: March 2016

The productivity contribution to economic growth has never been measured in Lebanon, Jordan, Egypt, or Syria. This paper measures the contribution of productivity improvement to economic growth in each of the mentioned countries in addition to estimating the gap between the available capital stock and the appropriate one in a steady state world. The highest contribution is limited to 1.5% in Jordan compared with 0.4% (the lowest) in Syria and the average gap between available and appropriate capital stock exceeds 42% of GDP.
Product Development And Cost Management Using Target Costing: A Discussion And Case Analysis
Authors: Kocakulah Mehmet C. , Austill A. David 
Published: March 2016

This paper discusses the use and process of target costing for product development and cost management and why it should be used in product planning. To explain the target costing process, benefits, and problems with its use, the authors utilize a case study of a poultry processing company manufacturing home meal replacements for sale through supermarkets.
Youve Got Mail: Techniques To Increase Response Rates
Authors: Oliphant Karen , Sutton-Brady Catherine 
Published: March 2016

While much research exists on the benefits of using postal surveys especially in B2B marketing, it is understood and almost universally accepted that postal surveys are synonymous with low response rates. The paper presents results from a study carried out within the wine industry in Australia where a variety of techniques were utilised to overcome the expected low response rates. The various methods that were implemented to test how response rates can be influenced include the accompaniment of the survey with a reply paid addressed envelope, a coversheet on University letterhead explaining the offer of results in return for completing the survey, pre-notification and reminders via e-mail and the drop and collect survey method. The findings are significant in that a combination of techniques was used on the dyad (buyer and supplier) which allowed for comparison of relative effectiveness and success of the techniques. A timeline used to test these techniques is presented and the subsequent influence is presented. This research provides valuable insights to academics who, because of various circumstances (inaccessibility, cost etc.), have no choice but to use postal surveys. It is interesting also that pre-notification by e-mail had a significant impact.
The Presidents Social Security Plan: How much would you pay to participate?
Authors: Caliendo Frank , Atkins Allen B. 
Published: March 2016

President Bush is in favor of using private retirement accounts to partially replace the current pay-as-you-go social security program. We use a simple life-cycle model to analyze whether or not private accounts would benefit workers. "Cash equivalents" are calculated under different assumptions to see how much a worker would be willing to pay to participate in the private account program. In most circumstances, workers would benefit from the private account program. Only when market rates of return are very low or a person expects to live for a very long time does the current pay-as-you-go system give a greater present value to a worker.
Demonstrating Failure To Discharge Plaintiffs Duty To Mitigate In A Wrongful Termination Case: An Empirical Approach
Authors: Rodriguez A.E. , Goldberg Martin A. 
Published: March 2016

In a wrongful termination case, the defendant has the burden of proving that the plaintiff did not adequately discharge his or her duty to mitigate damages. The defendant may satisfy its burden by proving that the claimant failed to exercise “reasonable care and diligence” in seeking a job; and it must do so by a preponderance of the evidence. On the other hand, the amount of any award turns on the difference between the plaintiff’s pre- and post-termination earnings. Thus, there is a conflict between the potential increased damages award made possible by remaining jobless and the legal duty to mitigate. It is reasonable to assume that a plaintiff may perceive an incentive to stay out of the workforce to enhance the damage award. In this paper we empirically establish the expected joblessness duration period for a plaintiff’s population cohort in a wrongful termination lawsuit; we also calculated the estimated duration period’s associated standard error. To illustrate the procedure we discuss a hypothetical case study and use uncensored data on joblessness duration from the Bureau of Labor Statistics’ Displaced Workers Survey.This process enables us structure a hypothesis test examining whether the plaintiff’s period of joblessness is statistically significantly different from the predicted test statistic in a manner consistent with case law. Succinctly, we are able to empirically assess the soundness of the duration of a plaintiff’s job search and thereby enhance the robustness of present-day approaches.
Pre-Employment Testing Prediction Of Employee Success And Legal Issues: A Revisitation Of Griggs V. Duke Power
Authors: Carrigan Martin 
Published: March 2016

Pre-employment testing has become one of the fastest-growing tools used to select successful employees within organizations. A variety of testing tools are at the disposal of Human Resource managers and hiring managers. Testing of employees has developed since the time of Sigmund Freud, and testing entered the legal arena with the seminal case of Griggs v. Duke Power. Ever since the Griggs case, “tests” need to be “relevant” and “valid” when given in the employment context, and left the burden of proof on the employer to demonstrate that its employment practices were not discriminatory, and that any disparate effects were clearly justified by the business. Since the Griggs case, employers have developed tests that legally comply with the letter of the law, but may violate the spirit of the law by still permitting illegal discrimination. This paper looks at recent case law and draws a conclusion.
Exodoncia de diente supernumerario, canino en transposición y enucleación de odontoma complejo: Reporte de Caso
Authors: Perea Paz Miguel , Aliaga Del Castillo Rosalinda , Aliaga Del Castillo Arón 
Published: March 2016

Las anomalías dentarias más frecuentes e importantes que afectan a los niños son la presencia de piezas supernumerarias, piezas retenidas y odontomas. Algunos dientes retenidos se pueden encontrar en transposición. Reportamos el caso de una paciente de sexo femenino de 11 años de edad con presencia de diente supernumerario, canino en transposición y odontoma complejo situados en la hemiarcada derecha del maxilar superior. El motivo de consulta fue por la presencia de dientes anteriores sobresalidos que no le permitía realizar un buen sellado labial. Al examen clínico, presentaba gingivitis generalizada asociada a placa bacteriana, secuencia de erupción retardada por permanencia de pieza 53, ausencia clínica de pieza 13, aumento de volumen en palatino a nivel de piezas 12 y 11 de consistencia dura y coloración blanquecina que a la presión presentaba isquemia. La presencia del odontoma complejo a nivel cervico mesial de la pieza 16 fue un hallazgo radiográfico. El abordaje quirúrgico se realizó en dos fases debido a las zonas donde se encontraban las tres patologías. El diagnóstico y tratamiento multidisciplinario fueron de vital importancia. En este caso, odontopediatría, radiología, ortodoncia y cirugía estuvieron involucrados.
Efecto antimicrobiano de la terapia fotodinámica sobre Enterococcus faecalis, estudio in vitro.
Authors: Silva Emmanuel João Nogueira Leal , Coutinho-Filho Wagner Pereira , Andrade Aurimar de Oliveira , Herrera Morante Daniel Rodrigo , Hirata-Junior Raphael , Coutinho-Filho Tauby de Souza , Krebs Renato Liess 
Published: March 2016

OBJETIVO: Evaluar el efecto antibacteriano, in vitro, de la Terapia Fotodinámica (PDT) sobre Enterococcus faecalis. MATERIAL Y MÉTODOS: Fueron preparadas suspensiones bacterianas a partir de cepas clínicas de E. faecalis. Estas suspensiones fueron divididas en tres grupos experimentales (1L, 2L y 3L) y un grupo control (GC). Utilizando un equipo Twin Laser conteniendo como medio activo un diodo de GaAIAs, los grupos experimentales recibieron respectivamente dosis de energía de 1 min a 60 J/cm2, 2 min a 120 J/cm2 y 3 min a 180 J/cm2. Las suspensiones fueron diluidas, sembradas e incubadas para posterior contaje de Unidades Formadoras de Colonia por mL (UFC/mL). Los valores de UFC fueron analizados estadísticamente por ANOVA y test de Tukey (p<0,05). RESULTADOS: Los grupos 1L, 2L y 3L mostraron una reducción de 99,88%, 99,86% y 99,92% respectivamente. Siendoque esta reducción de UFC/mL fue estadísticamente signifi cativa (p<0,05). Sin embargo, no fueron encontradas diferencias signifi cativas entre los tres grupos experimentales, sometidos a diferentes tiempos de PDT (p>0,05). CONCLUSIÓN: La PDT es una alternativa efi caz para la eliminación de E. faecalis, microorganismo frecuentemente asociado a casos de fracaso endodóntico.
Sialoadenitis purulenta submaxilar producida por cuerpo extraño en el conducto de Wharton.
Authors: Trevejo Bocanegra Ana Paola , Delgado Azañero Wilson , Calderón Ubaqui Víctor 
Published: March 2016

Una causa frecuente de infección crónica de la glándula submaxilar es la obstrucción de su conducto excretor que puede ser causada por litiasis, tapones de moco o a por la presencia de un cuerpo extraño. En las tres circunstancias se desarrollan cuadros de inflamación crónica del conducto (sialodoquitis) y de la glándula (sialoadenitis). Los estudios de imágenes radiográficas adecuadas son de gran utilidad para el diagnóstico, puesto que revelan el elemento obstructivo.La presencia dentro del conducto salival de un cuerpo extraño es extremadamente rara. En este reporte se presenta un caso inusual de un paciente masculino de 23 años de edad que presentaba secreción purulenta debajo de la lengua y dolor crónico en la región submaxilar izquierda, de diez años de duración, donde el examen radiográfico convencional y la tomografía espiral multicorte contribuyeron al diagnóstico, identificando un mondadientes de madera alojado dentro del conducto de Wharton. Se discute la importancia de la anamnesis y la interpretación de las imágenes en el manejo del caso.
‘We Wanted Our Coffee Black’: Public Enemy, Improvisation, and Noise
Authors: Scobie Niel 
Published: March 2016

In Music and Discourse, Jean-Jacques Nattiez theorizes that noise is not only subjective, its definition, and that of music itself, is culturally specific: “There is never a singular, culturally dominant conception of music; rather, we see a whole spectrum of conceptions, from those of the entire society to those of a single individual” (43). Noise in this context is therefore most often positioned as the result of music that runs contrary to an established set of rules. However subjective the assessments of both the musical producer and listener, Nattiez notes that these “‘criteria’ are always defined in relation to a threshold of acceptability encompassing bearable volume, the existence of fixed pitches, and a notion of order – which are only arbitrarily defined as norms” (45).
If these criteria are arbitrary, then music might just as arbitrarily be redefined to valorize noise rather than eschew it, something true of Public Enemy and their musical aesthetic of noise. It Takes a Nation of Millions to Hold Us Back (1988) uses saxophone samples in many songs that act in tandem with the lyrics to form “an aggression against the code-structuring messages” (Attali 27) found in popular music conventions. Moreover, noise has been a part of the musical landscape for longer than we might think. Public Enemy’s examples are comparable to the use of dissonance in the music of jazz legends Duke Ellington, Thelonious Monk, and others. Public Enemy created noise with saxophone squeals, erratic drums, and countless scratches on Nation, a recording that has influenced numerous hip-hop artists and it stands today as a critically lauded and influential album. This paper investigates Public Enemy’s use of saxophone samples as a strategy of creating noise as representative of ideals contrary to conventional Western musical practices, and as a bridge to African-American musical practices and suppressed voices of the past.