bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Publishing Patterns Of Mid-Career Economics Doctoral Graduates
Authors: Heinrich Jeff , Kashian Russ 
Published: February 2016

We present publication data for seasoned graduates of 120 economics Ph.D. programs. The data show that while publishing output is highly concentrated among the graduates of top programs, the inclusion of a wider pool of academic journals provides an opportunity to visualize the publishing potential of second and third tier programs. This paper’s distinctive methodology concurs with the rich history of literature that determines the top tier of academic programs. However, expanding the list to the full EconLit database allows a glimpse at the publishing trends of the lesser ranked programs. This provides an opportunity for small regional and liberal arts colleges and universities to evaluate graduate programs according to their distinct needs. In addition, inclusion of field designations (such as international, labor, monetary, etc) as grouped by the American Economic Association classification allows insight into the potential for specialization among programs.
Tax Benefits For Education
Authors: Kiani Raj , Stout Gary 
Published: February 2016

The past eight years have been a time of great change in the tax treatment of higher education expenses. The Taxpayer Relief Act of 1997 started this process with the creation of the HOPE Scholarship and Lifetime Learning Credits. The subsequent Economic Growth and Tax Relief Reconciliation Act of 2001 expanded these incentives, but these provisions will terminate at the end of 2010 unless new legislation extends them. This article provides an overview of determining eligibility for education credits and computation thereof, discussion of the deductibility of student loan interest, eligibility for tuition and fees deduction, and comparison of credits versus deductions in terms of which one is more beneficial to a particular taxpayer.
A Behavioral Approach To Derive The Cost Of Equity Capital For Small Closely Held Firms
Authors: Boudreaux Denis , Watson Tom , Hopper James 
Published: February 2016

The purpose of this research is to explore the theoretical structure that underlies the valuation process for small closely held firms. All discounted cash flow valuation models require an estimate of a firm’s weighted average cost of capital as well as the firm’s component cost of equity capital. The CAPM is frequently employed to measure the cost of equity capital for a publicly traded firm. A publicly held firm’s common stock price is determined in the capital markets and is readily available. The firm’s stock price can then be used to estimate its beta; a necessary input to the CAPM. Because there is no information about stock prices, the task of estimating the cost of equity for a closely held firm is more challenging. The build-up model is frequently used to calculate the cost of equity for the closely held firm. However there is much controversy over this model’s assumptions, reliability and validity. Specifically, this research critiques the build-up model identifying its advantages and its liabilities. The purpose of this work is to create discussion and stimulate economists to study and improve this important area. Additionally, this study offers a new economic model to estimate the cost of equity capital that is theoretically correct easy to understand
Proposed Changes to Social Security: An Analysis
Authors: Pritchard Robert E. , Potter Gregory C. 
Published: February 2016

Some 48 million Americans are expected to collect around $518 billion in Social Security benefits during 2005. Of these, about 70 percent are retired workers. The ratio of workers covered by Social Security to retirees is approximately three to one but will decrease to about two to one in the next generation. Furthermore, at present, there are significantly more Social Security taxes collected than benefits paid; the excess is spent to help fund other government programs. With the Baby Boomers starting to collect benefits in 2008 and large federal deficits already threatening to push interest rates higher, providing for future Social Security funding is being addressed. This paper explores existing and future demands expected to be placed on Social Security and possible changes that may be implemented to ensure its long-term viability.
Investigation Into The General Acceptance Of AACSB Ethics Standards
Authors: Myring Mark , Wrege William 
Published: February 2016

The Association to Advance Collegiate Schools of Business (AACSB) has long required the integration of ethics into the accounting curriculum of accredited schools. Little research investigates how this requirement is implemented. We conduct a survey of accredited and non- accredited institutions to determine how ethics are integrated into the accounting curriculum. Results of this survey are of interest to individuals at accredited and non-accredited schools.
Capital Ownership And Its Impact On International Trade And Economic Growth: The Tunisian Experience
Authors: Ghali Khalifa H. , Trabelsi Hedi 
Published: February 2016

Despite the widespread belief that a privatized economy performs better than a centrally planned one, there is no empirical evidence on whether changing the structure of capital ownership affects trade and growth in developing countries. This paper addresses this issue by analyzing and comparing the distinctive effects of privately and publicly owned capital on international trade and economic growth. Based on a modified version of the neo-classical one-sector aggregate production technology, we investigate the intertemporal interactions among the growth rate of real output, private capital, public capital, international trade and labor. The results of applying our methodology to data from Tunisia suggest that private capital performs better than public capital in promoting economic growth and international trade. Despite the widespread belief that a privatized economy performs better than a centrally planned one, there is no empirical evidence on whether changing the structure of capital ownership affects trade and growth in developing countries. This paper addresses this issue by analyzing and comparing the distinctive effects of privately and publicly owned capital on international trade and economic growth. Based on a modified version of the neo-classical one-sector aggregate production technology, we investigate the intertemporal interactions among the growth rate of real output, private capital, public capital, international trade and labor. The results of applying our methodology to data from Tunisia suggest that private capital performs better than public capital in promoting economic growth and international trade.
Straddle Option Profitability In Corporate Lawsuits
Authors: Wind Erica A. , Laux Judith A. 
Published: February 2016

The current study investigates whether abnormal returns may be gained by purchasing a straddle position prior to a verdict or settlement announcement in a lawsuit. The basis for the hypothesis stems from behavioral finance—more specifically, the Overreaction Hypothesis. Using CAPM expected rates of return and comparisons of 31 lawsuit firms’ straddle returns, three new straddle trading strategies are devised. Within the sample of lawsuits, abnormal returns are evident for the three strategies. The results and their implications support behavioral finance and the Overreaction Hypothesis and thus refute the Efficient Markets Hypothesis.
Accounting Internships: A Student-Driven Approach
Authors: Cummings Richard , Tataman William S. 
Published: February 2016

The battle for talent is fought over interns and not full-time hires according to the CPA Practice Management Forum (2005). Albrecht and Sacks (2000, 55) report that this internship learning experience needs to be carefully managed between the school and the firm. The purpose of this paper is to provide accounting educators with a model to effectively manage an internship program. Specifically this model will provide a unique “student driven” matching of students to employers in the internship process and an effective assessment for this process.
Supply-Chain Management Issues In The Oil And Gas Industry
Authors: Chima Christopher M. 
Published: February 2016

The oil and gas industry is involved in a global supply-chain that includes domestic and international transportation, ordering and inventory visibility and control, materials handling, import/export facilitation and information technology. Thus, the industry offers a classic model for implementing supply-chain management techniques. In a supply-chain, a company is linked to its upstream suppliers and downstream distributors as materials, information, and capital flow through the supply-chain. The purpose of this paper is to investigate the role of supply-chain management in the oil and gas industry. This paper also discusses the application of the Uniform Commercial Code (UCC) to supply-chain management issues. Then, several strategies are examined for improving supply-chains in the oil and gas industry. Finally, two case studies are introduced to show how improving supply-chain logistics in the oil and gas industry can improve efficiency and the bottom line.
Recent Advances in Viscoelastic Surfactants for Improved Production From Hydrocarbon Reservoirs
Authors: Hull Katherine L. , Sayed Mohammed , Al-Muntasheri Ghaithan A. 
Published: February 2016

Summary
Viscoelastic surfactants (VES) are used in upstream oil and gas applications, particularly hydraulic fracturing and matrix acidizing. A description of surfactant types is introduced along with a description of how they assemble into micelles, what sizes and shapes of micelles can be formed under different conditions, and finally how specific structures can lead to bulk viscoelastic-solution properties. This theoretical discussion leads into a description of the specific VES systems that have been used over the last 20 years in improved oil recovery for upstream applications.
VES-based fluids have been used most extensively for hydraulic fracturing. They are preferred over conventional polymer-based fracturing-fluid systems because they are essentially solids-free systems that have demonstrated less damage to the reservoir-rock formation. In fact, approximately 10% of the fracturing treatments use VES-based fluids. Important advancements in VESs have been made by introducing “pseudocrosslinking agents,” such as nanoparticles, to enhance the viscosity. Fracturing-fluid systems modeled after VES have also been improved recently by developing internal breakers to lower their viscosity to flow back the well. The flexibility of VES-based fluids has been demonstrated by their application as foamed fluids, as well as their incorporation with brine systems such as produced water.
A second key area that has benefited from VES-based systems is matrix acidizing of carbonate-based reservoirs. The viscosity of these VES-based fluids is mostly controlled by pH; at low pH (low viscosity), the acid system flows easily and invades pore spaces in the formation. During acidizing, the acid is spent, and the pH and viscosity increase. Because the spent acid has higher viscosity, fresh acid is diverted to low-permeability, uncontacted zones and penetrates the rocks to form wormholes. A number of experimental studies and field applications to these effects have been performed and will be described in this study.
In order for VES-based fluids to play a more-prominent role in the field, inherent limitations such as cost, applicable temperature range, and leakoff characteristics will need to continue to be addressed. If we can efficiently and economically overcome these issues, VES-based fluids offer the industry an excellent clean and nondamaging alternative to conventional polymer-based fluids.
Cytokine Responses in Gills of Capoeta umbla as Biomarkers of Environmental Pollution
Authors: Danabas Durali , Yildirim Nuran Cikcikoglu , Yildirim Numan , Onal Ayten Oztufekci , Uslu Gulsad , Unlu Erhan , Danabas Seval , Ergin Cemil , Tayhan Nilgun 
Published: February 2016

ABSTRACT: Immunological biomarkers reflect the effects of exposure to environmental contaminants. In this study, the suitability and sensitivity of cytokine responses, interleukin1β (IL‐1β), interleukin‐6 (IL‐6), tumor necrosis factor‐alpha (TNF‐α) in gill tissues of Capoeta umbla (Heckel, 1843), collected from different regions, as early warning indices of environmental pollution and ecosystem health was evaluated. Fish and water samples were taken from ten stations in March and September 2011 and 2012. Tumor necrosis factor‐α, IL‐1β and IL‐6 levels were determined in samples of the gill tissues by using an ELISA kit. Significant variations of TNF‐α, IL‐1β and IL‐6 levels observed between stations and seasons. The results of this study show that seasonal variations of cytokine responses in gills of Capoeta umbla are sensitive to the contaminants present in Uzuncayir Dam Lake (Tunceli, Turkey) water and are valuable biomarkers for environmental pollution and ecosystem health.
Experimental Assessment of the Degradation of “Unbiodegradable” Organic Solids in Activated Sludge
Authors: Friedrich M. , Takács I. , Tränckner Jens 
Published: February 2016

ABSTRACT: In current process models activated sludge consists of biodegradable and unbiodegradable organic fractions. Recent evidence suggests that this approach may not be accurate because some of this “unbiodegradable” material may indeed be degradable. To improve sludge production predictions, it is important to know to what extent the “unbiodegradable” organic fraction is degradable. Assuming that volatile suspended solids (VSS) is a measure of the sum of biodegradable and unbiodegradable organic solids and the integral of the oxygen uptake rate (OUR) is representative of the biodegradable organics, the combination of these measurements can be used to predict the change of unbiodegradable organic solids within an aerobic digestion batch experiment. This procedure was used to estimate degradation rates of “unbiodegradable” VSS between 0.006 to 0.029 d−1. The advantage of the proposed method is that the degradation rate can be determined directly based on measurements and relies on a limited number of assumptions.
Influence of Battery Level of a Cordless LED Unit on the Properties of a Nanofilled Composite Resin
Authors: Pereira AG , Raposo LHA , Teixeira DNR , Gonzaga RCQ , Cardoso IO , Soares CJ , Soares PV 
Published: February 2016

SUMMARY
The properties of composite resins can be influenced by light activation, depending primarily on the performance of the curing unit. The aim of this study was to evaluate how different battery levels of a cordless light-emitting diode (LED) unit influence the properties of a nanofilled composite resin. First, the battery voltage and light intensity of the cordless LED unit were individually checked for all light-curing cycles. Then, composite resin discs were prepared and light-cured at different battery levels: high level (HL, 100%), medium level (ML, 50%), and low level (LL, 10%). The degree of conversion, diametral tensile strength, sorption, and solubility of the specimens were tested. Data were checked for homoscedasticity and submitted to one-way analysis of variance followed by Tukey honestly significant difference and Pearson correlation tests (p&lt;0.05). The battery voltage and light intensity varied significantly among the groups (p&lt;0.001). The LL group presented a lower degree of conversion than the HL and ML groups (p&lt;0.001), which shower similar results (p=0.182). Lower diametral tensile strength was also verified for the LL group when compared with the HL and ML groups (p&lt;0.001), which presented no difference (p=0.052). Positive correlation was observed between the light intensity and the parameters studied, with the exception of sorption and solubility (p&lt;0.001). The ML and LL groups showed higher sorption than the HL group (p &lt;0.001), but no difference was verified between the first two groups (p=0.535). No significant differences were found for solubility between the ML and LL groups (p=0.104), but the HL group presented lower values (p&lt;0.001). The different battery levels of the cordless LED curing unit influenced all the properties of the nanofilled composite resin evaluated.
Randomized Double-blind Clinical Trial of Bleaching Products in Patients Wearing Orthodontic Devices
Authors: Montenegro-Arana A , Arana-Gordillo LA , Farana D , Davila-Sanchez A , Jadad E , Coelho U , Gomes OMM , Loguercio AD 
Published: February 2016

SUMMARYObjectives: This double-blind randomized clinical trial evaluated tooth sensitivity (TS) and the effectiveness (EF) of two types of bleaching agents (Trèswhite Ortho [TWO] and Trèswhite Supreme [TWS]) when used in patients wearing orthodontic appliances.Methods and Materials: Forty patients between the ages of 18 and 40 years were randomly stratified, with an equal allocation rate, into two groups (n=20), according to the bleaching agent applied. Tooth color of the six maxillary anterior teeth was measured before and after the treatment with a spectrophotometer. The TS was recorded on three scales before and during the bleaching treatment.Results: With regard to EF, a significant reduction was found (ranging from 7.3-9.6 and 5.3-9.5 Vita scale units for TWO and TWS, respectively, p&lt;0.001); however, there was no statistical difference between the groups (p&gt;0.63). The number of patients with sensitivity was 58.8% and 73.3% for TWO and TWS groups, respectively (p=0.53); however, with each of the three scales used, the intensity of sensitivity was low and there was no statistical difference between TWO and TWS (p&gt;0.05).Conclusions: In spite of producing a side effect of low TS, the two bleaching treatments tested were effective for dental bleaching in patients with fixed orthodontic appliances.
Combined Bleaching Technique Using Low and High Hydrogen Peroxide In-Office Bleaching Gel
Authors: Rezende M , Ferri L , Kossatz S , Loguercio AD , Reis A 
Published: February 2016

SUMMARY
Objectives: The aim of this study was to evaluate the efficacy, color stability, risk, and intensity of tooth sensitivity (TS) of combined bleaching techniques performed with 20% or 35% hydrogen peroxide for an in-office protocol.
Methods: Thirty patients were randomly divided into two groups and submitted to a single 45-minute in-office bleaching session with 35% hydrogen peroxide or 20% hydrogen peroxide. At-home bleaching was performed with 10% carbamide peroxide for two hours daily over the course of two weeks. The color was evaluated with the value-oriented shade guide Vita Classical at different periods up to 12 months after bleaching. Patients recorded the intensity of TS using a five-point verbal scale. Color change data were submitted to a two-way repeated-measures analysis of variance and Tukey test (α=0.05). The absolute risk and intensity of TS were compared with the Fisher exact test and Mann-Whitney test, respectively (α=0.05).
Results: On average, an effective and similar whitening of three units in shade guide was observed for both groups, which remained stable for 12 months. When both protocols were compared, the one with hydrogen peroxide 35% showed a higher risk (p=0.02) and intensity of TS (p=0.04). In regard to the TS intensity, no significant difference was observed up to 48 hours after in-office bleaching (p=0.09) and during the at-home bleaching phase of the study (p=0.71).
Conclusion: The combined bleaching technique using at-home bleaching associated with in-office bleaching was effective and stable over the course of 12 months, regardless of the concentration of the hydrogen peroxide used for in-office bleaching. However, the protocol with 20% hydrogen peroxide produced lower risk and intensity of TS.
Antinociceptive effects of intravenous administration of hydromorphone hydrochloride alone or followed by buprenorphine hydrochloride or butorphanol tartrate to healthy conscious cats
Authors: Simon Bradley T. , Steagall Paulo V. , Monteiro Beatriz P. , Troncy Eric , Lizarraga Ignacio 
Published: February 2016

Abstract
OBJECTIVE To evaluate antinociceptive effects of IV administration of hydromorphone alone or followed by buprenorphine or butorphanol to cats.
ANIMALS 6 healthy adult cats.
PROCEDURES In a randomized, blinded crossover design, cats received each of 4 treatments in which 2 IV injections were given 30 minutes apart: 2 of saline (0.9% NaCl) solution (Sal-Sal) or 1 each of hydromorphone HCl and saline solution (H-Sal), hydromorphone and buprenorphine HCl (H-Bupre), or hydromorphone and butorphanol tartrate (H-Butor). Skin temperature and thermal threshold were recorded before (baseline) and for 12 hours after the first injection. Percentage of maximum possible effect (%MPE) and thermal excursion (TE) were compared among treatments and measurement points.
RESULTS Compared with baseline values, skin temperature was higher from 0.75 to 2 hours after the first injection for H-Sal; at 0.5, 1, 3, and 4 hours for H-Bupre; from 0.5 to 3 hours for H-Butor; and from 0.5 to 1 hours for Sal-Sal. Thermal excursion was higher than at baseline from 0.25 to 2 hours for H-Sal and H-Bupre and 0.25 to 0.75 hours for H-Butor; %MPE increased from 0.25 to 2 hours for H-Sal, 0.25 to 3 hours for H-Bupre, and 0.25 to 0.75 hours for H-Butor. Results were similar for comparisons with Sal-Sal, except TE was greater for H-Sal versus Sal-Sal and TE and %MPE were greater for H-Bupre versus Sal-Sal from 0.25 to 1 hours after the first injection.
CONCLUSIONS AND CLINICAL RELEVANCE Butorphanol administration decreased the duration of antinociception achieved with hydromorphone administration in cats. This opioid interaction and its impact on pain management require additional investigation.
Pharmacokinetics of long-acting cefovecin in copper rockfish (Sebastes caurinus)
Authors: Seeley Kathryn E. , Wolf Karen N. , Bishop Melissa A. , Turnquist Megan , KuKanich Butch 
Published: February 2016

Abstract
OBJECTIVE To assess the pharmacokinetic properties of cefovecin in a cold-water teleost species.
ANIMALS 10 healthy adult copper rockfish (Sebastes caurinus), sex unknown.
PROCEDURES Cefovecin (16 mg/kg) was administered SC to the rockfish. Blood samples were collected at predetermined points for measurement of plasma cefovecin concentrations (3 samples/fish). Plasma cefovecin concentrations were measured via liquid chromatography with mass spectrometry. Pharmacokinetic analysis was performed by means of naïve pooled analysis and compartmental modeling. Plasma protein binding of cefovecin was determined by ultrafiltration.
RESULTS Cefovecin administration appeared to be well tolerated by the rockfish. Pharmacokinetic analysis resulted in a maximum plasma concentration of 104.8 μg/mL at 2.07 hours after administration. Plasma terminal half-life was 32.5 hours, and area under the curve was 5,132 h·g/mL. Plasma protein binding was low (< 10%) for plasma concentrations of 10 and 100 μg of cefovecin/mL when assessed at 7.8° and 20°C. Plasma concentrations > 1 μg/mL persisted for the full 7-day follow-up period.
CONCLUSIONS AND CLINICAL RELEVANCE SC administration of cefovecin to copper rockfish at a dose of 16 mg/kg yielded plasma concentrations > 1 μg/mL that persisted to 7 days, but some interindividual variability was observed. The low degree of plasma protein binding but high circulating concentration of free drug may allow an extended administration interval in rockfish. Studies are needed to assess the efficacy and safety of this dose in rockfish.