bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pb(II) and Cu(II) Adsorption and Desorption Kinetics on Ferrihydrite with Different Morphologies
Authors: Tian Lei , Liang Yuzhen , Lu Yang , Peng Lanfang , Wu Pingxiao , Shi Zhenqing 
Published: January 2018

Core Ideas
Gellike and dense ferrihydrite had different structures and Pb/Cu distributions.
Ferrihydrite morphology and solution chemistry affected sorption and desorption kinetics.
The kinetics model successfully described the stirred‐flow kinetic data of Pb and Cu.
Different binding sites controlled adsorption and desorption kinetics differently.
Understanding the effect of ferrihydrite morphology on the kinetic reactions of metals with ferrihydrite is essential for predicting the dynamic behavior of metals in soil. In this study, kinetics of Pb(II) and Cu(II) adsorption and desorption on two types of ferrihydrite, the freshly precipitated gellike ferrihydrite and freeze‐dried dense ferrihydrite representing two typical morphologies under extreme soil conditions, were studied. The high‐resolution transmission electron microscopy (TEM) images revealed that the gellike ferrihydrite loosely aggregated with open structure, while the dense ferrihydrite compactly aggregated with more consolidated and thicker structure. The energy dispersive spectroscopy (EDS), at the nanometer scale, showed that Pb(II) and Cu(II) distributed evenly on gellike ferrihydrite but localized on dense ferrihydrite after adsorption. The stirred‐flow kinetic experiments showed that higher pH and higher influent metal concentrations increased metal adsorption for both types of ferrihydrite. The dense ferrihydrite adsorbed slower and much less metals than gellike ferrihydrite because of less reactive sites. The desorption of heavy metals from ferrihydrite was affected by combined factors of the ferrihydrite morphology, adsorbed metal concentrations, pH, and metal re‐adsorption rates. The mechanic kinetics model based on the CD‐MUSIC model successfully described the adsorption and desorption kinetics of Pb(II) and Cu(II) on both gellike and dense ferrihydrite under various chemistry conditions. Our model provided quantitative tools for considering the effects of ferrihydrite morphology and heterogeneous binding sites under varying solution chemistry conditions when predicting the dynamic behavior of Pb(II) and Cu(II) in soil environment.
Nitrogen Mineralization in Chernozemic Soils Amended with Manure from Cattle Fed Dried Distillers Grains with Solubles
Authors: Agomoh Ikechukwu , Zvomuya Francis , Hao Xiying , Akinremi Olalekan O. , McAllister Tim A. 
Published: January 2018

Core Ideas
Manure from distillers grains with bedding from construction waste had reduced N mineralization.
Addition of construction waste to manure from distillers grains diet reduced the Q10 of N mineralization.
Nitrogen mineralization was greater at the higher temperature (25°C) than at 15°C.
Inclusion of dried distillers grain with solubles (DDGS) in cattle diets, coupled with the increasing use of construction and demolition waste (CDW), particularly the wood and drywall fractions as bedding in beef cattle feedlots, may affect nitrogen (N) dynamics when the resulting manure is applied to soil. This laboratory incubation study was conducted to evaluate the mineralization of N in contrasting Chernozemic soils amended with regular manure (RM) from cattle fed a grain‐based diet versus manure from cattle fed a diet containing DDGS (DGM). The effect of adding CDW to DGM (DGMCDW) was also assessed. The soils (a Black Chernozem and a Brown Chernozem) were amended with manure (40 g kg soil–1, dry wt.) and incubated at 15 and 25°C. Nitrogen mineralization in the manure‐amended Brown Chernozem exhibited negative net mineralization. In the Black Chernozem, the first‐order mineralization rate constant varied among manure treatments and decreased in the order DGMCDW > DGM > RM. The rate constants were not significantly affected by temperature, but the temperature sensitivity (Q10) of N mineralization was significantly greater for RM (1.0) and DGM (1.3) than DGMCDW (0.3). The percentages of total organic N mineralized from RM and DGM were greater than that for DGMCDW, with RM producing the greatest mineralization. This suggests that adding CDW to manure will affect N dynamics by lowering the amount of N mineralized, which may necessitate either applying higher manure rates (and risking excess phosphorus build‐up) or supplementing with inorganic fertilizers to minimize N deficiency in receiving crops.
In the shadow of the city: financing water infrastructure in small towns in Burkina Faso
Authors: Humphreys Elena , Schwartz Klaas 
Published: January 2018

Abstract
The abundant praise awarded for the development of the urban water services sector in Burkina Faso stands in stark contrast with the development of the rural water services sector. This article examines the funding of water infrastructure in four small villages in Burkina Faso. The article finds that public funding for water infrastructure for these municipalities is largely nonexistent. First of all, central government makes very little funding available for rural areas. Funding that is made available is then also prioritized for regions that already are relatively well covered. Secondly, the municipalities themselves also prioritize other sectors over the water sector for the investment of locally generated revenue. As a result, these municipalities rely on donor funding for developing water supply in their villages. This dependence not only leaves these municipalities vulnerable to shifts in donor funding but can also lead to inequalities as some municipalities are better at attracting donor funds than others. Some small towns are thus confronted with a double bias. First an urban bias in which the majority of public finance goes to urban centres. Second, by a donor-bias in which some towns are favoured for project implementation due to favourable site characteristics.
Structural characteristics of extracellular polymeric substances (EPS) in membrane bioreactor and their adsorptive fouling
Authors: Su Xinying , Zhang Zhigang 
Published: January 2018

Abstract
The soluble (S), loosely bound (LB) and tightly bound (TB) extracellular polymeric substances (EPS) were extracted from sludge flocs of a membrane bioreactor to evaluate their characteristics and adsorptive fouling. The degrees of adsorptive fouling by the EPS fractions were in the order S-EPS &lt; TB-EPS &lt; LB-EPS. The images of atomic force microscopy showed the membrane fouled by LB-EPS was rougher than that fouled by the other fractions. The adsorbed EPS layer, which was sensed by quartz crystal microbalance with dissipation, was found to be more rigid and compact for LB-EPS, compared with the other EPS fractions. The excitation–emission matrix and Fourier transform infrared techniques were also used to characterize the individual EPS fractions. Compared with S-EPS and TB-EPS, the LB-EPS contained a larger amount of aromatic protein and less carbohydrates and lipids, exhibiting characteristics of greater aromaticity and hydrophobicity. These characteristics should be responsible for more severe fouling, and the stiffer and more compact structure of the adsorbed layer.
Optimization of the synthesis and operational parameters for NOM removal with response surface methodology during nano-composite membrane filtration
Authors: Yousefi Nader , Nabizadeh Ramin , Nasseri Simin , Khoobi Mehdi , Nazmara Shahrokh , Mahvi Amir Hossein 
Published: January 2018

Abstract
The aim of this study was to investigate membrane synthesis by interfacial polymerization methods, the application of synthesized nano-composite membrane for natural organic matters (NOMs) removal from water, evaluation of fouling mechanism and antifouling properties. Polysulfone (PSf) was selected as a porous ultrafiltration membrane support and interfacial polymerization was done using tannic acid (TA) and Trimesoyl chloride (TMC) with central composite design (CCD). The effects of TA and TMC monomer concentrations, reaction time and post treatment temperature was evaluated. The synthesized membrane was characterized by field emission scanning electron microscope (FESEM), atomic force microscopy (AFM), attenuated total reflection Fourier transform infrared spectroscopy (ATR-FTIR) and water contact angle. Based on the results, the optimum conditions for synthesizing nano-composite were: TA concentration of 0.27 g/L, TMC concentration of 0.22 g/L, reaction time of 68.29 min and temperature of 25.23 °C. The predicted optimum operational conditions were a NOM concentration of 6.429 mg/L; time of 10.931 min and applied pressure of 1.039 bar. The potential applications of the synthesized nano-composite membranes with interfacial polymerization can enhance water treatment.
EVALUASI PELAKSANAAN E-PURCHASING OBAT PADA DINAS KESEHATAN KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2015
Authors: Kusmini Kusmini , Satibi Satibi , Suryawati Sri 
Published: January 2018

Metode pengadaan obat secara e-purchasing berdasarkan e-catalogue merupakan sistem pengadaan obat yang relatif baru di Indonesia. E-purchasing obat bertujuan untuk meningkatkan transparansi, efektifitas dan efisiensi proses pengadaan obat di era Jaminan Kesehatan Nasional (JKN). Dampak kendala e-purchasing obat banyak dirasakan satuan kerja di bidang kesehatan, termasuk di Jawa Tengah. Penting untuk mengetahui hambatan yang terjadi pada pelaksanaan e-purchasingobat dan dampaknya. Tujuan dari penelitian ini untuk mengetahui permasalahan yang menjadi hambatan pada pelaksaaan e-purchasing obat dan dampaknya terhadap ketersediaan obat dan efisiensi biaya. Penelitian ini merupakan penelitian observasional studi kasus yang bersifat deskriptif analitis. Data yang digunakan berupa data retrospektif dan prospektif. Data retrospektif tahun 2015 meliputi data rencana e-purchasing, realisasi e-purchasing, hambatan e-purchasing, realisasi none-purchasing dan ketersediaan obat. Data prospektif meliputi pendalaman terkait hambatan pelaksanaan e-purchasing obat. Penelitian dilakukan pada 35 dinas kesehatan kabupaten/kota (DKK) di Jawa Tengah.Data kuantitatif diolah dan disajikan dalam bentuk tabel dan data kualitatif dianalisis dengan content analysis. Hasil penelitian menunjukkan bahwa 45,3% obat indikator diadakan melalui mekanismee-purchasingoleh 97,3% DKK.Realisasi obat yang tidak sesuai rencana sebesar 23,9%, yang menunjukkan adanya hambatan pelaksanaan e-purchasing. Hambatan terbesar adalah ketidakmampuan suplai oleh industri farmasi (IF) penyedia. Hambatan berdampak pada pengurangan ketersediaan obat dan efisiensi biaya obat. Pelaksanaan e-purchasingyang berjalan lancar akan menyumbangkan potensi penghematan biaya obat sebesar 19,1%. Kesimpulan, terdapat hambatan pelaksanaan e-purchasing obat. Hambatan terbesar adalah ketidakmampuan suplai oleh IF. Hambatan berdampak pada pengurangan ketersediaan obat dan efisiensi biaya obat. Terjadi potensi penghematan biaya obat pada pelaksanaan e-purchasing yang berjalan lancar.
THE MECHANISM FOR IMPROVING THE INTERNAL STATE CONTROL SYSTEM
Authors: Гварлиани Татьяна , Gvarliani Tat'yana , ТОМСКИХ Светлана , TOMSKIH Svetlana , Оборин Матвей , Oborin Matvey 
Published: January 2018

The article analyzes the conceptual foundations of the current system of extenal and internal state control, the basic problems of its regulatory and its implementation in public organizations to unify methodological support of the system of internal state financial control.
The authors substantiate the necessity for improving mechanisms of the internal financial control system in connection with the introduction of new forms of public services financial provision, including changes to ensure budget organizations amounts of state jobs and government contracts as the main ways of budget allocation.
The authors consider basics of the current system of state (municipal) financial control, which includes two subsystems: external and internal financial control. The study is based on a systematic approach, logic synthesis, analysis and hypothesis. The authors determine the ways for improving normative and methodical regulation of the introduction and implementation of internal financial control in public sector organizations.
Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism
Authors: Gong Guojin , Luo Shuqing 
Published: January 2018

ABSTRACT
Lenders often have lending relationships with borrowers' major customers (labeled as “supply-chain lenders”). We hypothesize that private information obtained from borrowers' major customers can facilitate more timely and precise evaluation of borrowers' creditworthiness; this potentially reduces supply-chain lenders' reliance on accounting conservatism in debt contracting. Consistently, we find that suppliers borrowing from supply-chain lenders provide less conservative financial statements than suppliers borrowing from non-supply-chain lenders at loan origination. This finding is more pronounced when supply-chain lenders are likely to have greater information advantage over non-supply-chain lenders. Based on latent factors that proxy for private information accessible from customers, we find that supply-chain lenders' information advantage relates to customers' future operational and financial risks. Further, in lending agreements, supply-chain lenders accept fewer accounting-based contractual terms, lower spreads, and longer loan maturity than non-supply-chain lenders. The overall evidence suggests that borrowers' major customers represent an important information channel that enables lenders to more effectively screen and monitor borrowers, thus weakening the debt contracting demand for accounting conservatism.
The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
Authors: Knechel W. Robert , Mintchik Natalia , Pevzner Mikhail , Velury Uma 
Published: January 2018

SUMMARY
We examine the impact of country-level generalized trust and civic cooperation (i.e., societal trust) on Big N auditor choice and audit fees. Because higher societal trust countries are associated with lower levels of agency problems, we expect a negative association between societal trust and Big N auditor choice and audit fees. We find this to be the case in countries with strong investor protection, i.e., a substitution effect. However, because higher trust societies may also experience higher costs of inappropriate behavior and place higher value on a strong audit function, we could observe a positive association between societal trust and Big N audit demand or audit fees. We find this to be the case in countries with weaker investor protection, i.e., a complementary effect. These results suggest that both formal institutions (audit, investor protection) and informal attitudes (trust, civic cooperation) can influence the demand and supply for audit services.
Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG's Audit Practice?
Authors: Baugh Matthew , Boone Jeff P. , Khurana Inder K. , Raman K. K. 
Published: January 2018

SUMMARY
We examine the consequences of misconduct in a Big 4 firm's nonaudit practice for its audit practice. Specifically, we examine whether KPMG's audit practice suffered a loss of audit fees and clients and/or a decline in factual audit quality following the 2005 deferred prosecution agreement (DPA) with the Department of Justice for marketing questionable tax shelters. We find little evidence that the DPA adversely impacted KPMG's audit practice by way of either audit fees or the likelihood of client gains/losses, suggesting little or no harm to KPMG's audit reputation. We also find that the DPA had no effect on the firm's factual audit quality, even for those audit clients that dropped KPMG as their tax service provider. Collectively, our findings suggest that there was no spillover effect from the DPA to KPMG's audit practice.
Data Availability: All data are publicly available.
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
Authors: Fargher Neil L. , Hou Wenxuan , Zhang John Ziyang 
Published: January 2018

SUMMARY
Prior research documents that nonfinancial firms resort to more real activities management when their ability to manage accruals is constrained by specialist auditors (e.g., Chi, Lisic, and Pevzner 2011; Burnett, Cripe, Martin, and McAllister 2012). Within the context of banks' real activities management through repurchase agreements (repos), we argue that repo management can increase litigation risk for auditors and, hence, specialist auditors will pay greater attention to repo management and will better constrain the extent of such real activities management than non-specialists. We find that banks audited by specialists, including both Big 4 and non-Big 4 specialists, are associated with less downward repo deviation than banks audited by non-Big 4 non-specialists. We also find that banks audited by the joint national and city-level specialists are associated with less downward repo deviation than banks audited by Big 4 non-specialists.
The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision-Making Research
Authors: Griffith Emily E. , Nolder Christine J. , Petty Richard E. 
Published: January 2018

SUMMARY
Critics argue that audit research rarely impacts practice, in part due to challenges associated with synthesizing and interpreting research. We propose that using the Elaboration Likelihood Model (ELM) as a meta-theoretical framework can help in understanding the collective findings within auditor judgment and decision-making (JDM) research. Our goal is to demonstrate the utility of the ELM by interpreting the results of two samples of studies on client cooperation and auditors' moods. Our synthesis of client cooperation studies suggests cooperation on a current issue affects auditors' judgments only when auditors lack motivation to think carefully about the task. In contrast, a history of client cooperation tends to bias even highly motivated auditors' judgments. Our synthesis of mood studies suggests motivational interventions are necessary, but not sufficient, to mitigate mood's effects on judgments. Our ELM interpretations offer theoretical explanations for seemingly unrelated predictions and findings that can inform future research and practice.
Tax-Related Corporate Political Activity Research: A Literature Review
Authors: Barrick John A. , Brown Jennifer L. 
Published: January 2018

ABSTRACT
Academic researchers and the public have long shared an interest in whether and how corporate political activity (CPA) relates to taxes and tax policy. This paper reviews the literature on tax-related CPA. We frame our discussion around three main questions: (1) Which firms are likely to engage in tax-related CPA? (2) What do firms expect to gain from participating in politics? And (3) how do firms achieve their political goals? We highlight contributions made by prior studies and identify themes to guide future research. We also provide detailed information on available data and resources for interested researchers.
JEL Classifications: H25; H32.
Using MTurk to Distribute a Survey or Experiment: Methodological Considerations
Authors: Hunt Nicholas C. , Scheetz Andrea M. 
Published: January 2018

ABSTRACT
Amazon Mechanical Turk (MTurk) is a powerful tool that is more commonly being used to recruit behavioral research participants for accounting research. This manuscript provides practical and technical knowledge learned from firsthand experience to help researchers collect high-quality, defendable data for research purposes. We highlight two issues of particular importance when using MTurk: (1) accessing qualified participants, and (2) validating collected data. To address these issues, we discuss alternative methods of carrying out screens and different data validation techniques researchers may want to consider. We also demonstrate how some of the techniques discussed were implemented for a recent data collection. Finally, we contrast the use of unpaid screens with merely putting participation requirements in the MTurk instructions to examine the effectiveness of using screens. We find that screening questions significantly reduce the number of manipulation check failures as well as significantly increase the usable responses per paid participant.
Management Control of New Product Development and Perceived Environmental Uncertainty: Exploring Heterogeneity Using a Finite Mixture Approach
Authors: Janka Marc , Guenther Thomas W. 
Published: January 2018

ABSTRACT
Results regarding the association between perceived environmental uncertainty (PEU) and management control (MC) of new product development (NPD) are ambiguous and sometimes contradictory. Based on survey data for 276 firms, we first contribute to MC research by finding that firms have two completely different responses regarding their MC of NPD when facing high PEU. Whereas the first group of firms increases all MCs when PEU increases, the second group responds with a loosening of MC. The first group consists of slightly larger and older firms than the second group, with relatively emergent innovation strategies, greater innovation capabilities, and weaker perceived complexity of their environment. Second, we reveal these two contrary groups of firms behind an aggregated sample by introducing finite mixture partial least squares (FIMIX-PLS) as a new approach to MC research. Our study may inspire future researchers to control for previously unobserved heterogeneity in structural models by using FIMIX-PLS.
JEL Classifications: D81; L60; M11; M40; O32.
Accruals, Managerial Operating Decisions, and Firm Growth: Implications for Tests of Earnings Management
Authors: Liu Michelle 
Published: January 2018

ABSTRACT
One of the most crucial yet controversial issues in executive performance evaluation is disentangling which managerial decisions reflect firms' economic position versus opportunistic earnings management. I explore this issue and find that specific managerial policies often used by growing firms are likely to be identified as upward earnings management by widely used annual accrual expectation models. I find that incorporating linear and nonlinear growth measures (for various assets and a growth factor) into these models increases the explanatory power by 1.01 percent to 9.86 percent. Models with asset growth, receivables growth, and a growth factor generate the lowest Type I error rates, while models with asset growth, operating cycle, and a growth factor generate the lowest Type II error rates. In reexamined tests of upward earnings management around IPOs, inferences change after controlling for growth. I make empirical suggestions to help distinguish growth from opportunism in tests of earnings management.
Cultura, Mídia e Direitos Humanos
Authors: Da Silva Santos Marco Antonio , Bilate Janaína , Pinheiro da Silva Lucas , Conde Fernanda , Olímpio Laís 
Published: January 2018

Este trabalho é o resultado do Projeto de Pesquisa e Extensão Cultura, Mídia e Direitos Humanos, que visa contribuir com o estímulo de ações educativas na temática direitos humanos, bem como assessorar e estimular ações políticas coletivas no âmbito da pressão pelo acesso a direitos. Intentou-se descortinar sobre e desenvolver processos de potencialização da consciência crítica e emancipatórios, visando o acesso a direitos e a educação em direitos humanos através de estímulos culturais.
El destino común de la economía y la teoría: de su origen y su epílogo
Authors: Rojas Jiménez Alejandro 
Published: January 2018

En este trabajo se comenta el paso del Neolítico a las civilizaciones antiguas rastreando la relación esencial entre el nacimiento de la economía de producción y el origen de las ciencias, vinculando finalmente la crisis de las ciencias europeas con la crisis de la economía cuando, devaluada la actitud emancipadora propia de la economía de producción, la teoría queda desasistida de su sentido real que es liberar del mundo de medios pensando más allá de lo posible