bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring Elder Consumers Interactions With Information Technology
Authors: Hough Michelle G. 
Published: March 2016

Advances in health care are enabling the population of the United States to live longer. Use of information technology can improve the quality of life for the elderly, yet many older consumers have limited interactions with information technology and so may be denied its potential benefits for enhancing quality of life. This study explores older peoples’ current interactions with information technology, details personal and technological factors which may impact engagement, and discusses the resulting sociological and commercial implications for encouraging the elderly to embrace information technology toward enhancing quality of life.
Changing The Ethical Standards Of Organizations
Authors: D'Aquila Jill M. 
Published: March 2016

The scandals of Enron and WorldCom appear to be contagious and are the impetus for the media’s current focus on ethical issues. Business has been and continues to confront ethical dilemmas that impact decision-making and financial reporting. Codes of conduct and a focus on ethical standards continually surface as proposals to change the ethical values of organizations. Many argue that it is the “tone at the top” that is the driving force behind any serious changes to the ethical culture in organizations. This study presents the results of a survey of practicing CPAs. A factor analysis identifies the actions and procedures that are linked with a management culture that emphasizes the importance of integrity and ethical values. The results provide guidance on the key factors involved in invoking ethical change in organizations. These results should prove to be of assistance to both educators and employers in the development of feasible programs that maximize the ethical potential of organization members.
The Theory Of Opportunizing And The Sub-Process Of Conditional Befriending
Authors: Christiansen Olavur 
Published: March 2016

By applying the orthodox grounded theory methodology, the article offers a new conceptual theory of the Business Company, as well as new and grounded concepts as building blocks of the theory. The core variable of the emergent theory is the discovered latent pattern of “opportunizing”. Opportunizing explains practically all the variation in the data. It is found to be the main concern and the recurrent solving of it in business. One of the five sub-dimensions of opportunizing is “conditional befriending”. It consists of three sub-processes: “confidence building”, “weighing up for influence/match” and “modifying behavior”. The theory suggests new insights into business management practices. The data indicate relationships between performance of companies and the “weighing up” of elements in the sub-process of “confidence building”. Opportunizing is compared to the “hard core” of different theories of business, and opportunizing as well as conditional befriending are compared to the sub-disciplines of business economy. This comparison reveals some fundamental differences. One explanation for these differences might be the grounding of the discovered theory in the agenda of those being studied rather than in the compulsory, preconceiving agenda of the mainstream research community.
Expanding The Accounting Education Horizon: Sensitizing Students To The Professions Societal Obligations
Authors: Carpenter Brian W. , Mahoney Daniel P. 
Published: March 2016

This paper presents an alternative teaching pedagogy that goes beyond the learning of complex rules to provide accounting students with a better appreciation for their profession’s societal obligations. The proposed pedagogy presents students with the evolution of accounting standards in a given topical area, and challenges them to evaluate the extent to which the different stages of evolution succeeded in meeting the profession’s obligations to society. These obligations are defined in terms of the financial reporting objectives set forth in the Concepts Statements of the Financial Accounting Standards Board. The proposed pedagogy is offered as a means of addressing problems with respect to the more conventional “memorize these rules” method of accounting instruction. Our aim is to develop students who take a greater interest in the standard setting process and in fulfilling its promise of meeting the financial reporting needs of society.
Symmetric Combination With Leviathan Combinatorial Theory Applied To Public Choice
Authors: Villacis Jose 
Published: March 2016

Utility or welfare depend on the number of goods consumed, the variety of such goods and particularly in what order they are consumed from a temporal perspective, i.e. how they are combined. This is our starting point, which is new to economic science. We apply the combinatorial theory to the theory of consumption. Depending on the number of combinations we will obtain different levels of utility. Leviathan is present in our market offering a set of goods, as well as the citizens who seek a beneficial combination. The citizens have to negotiate with Leviathan. But before that they must reach an agreement among themselves. Leviathan knows his combination but the citizens don’t. This results in an asymmetric information situation.
An Examination Of The Business Sector Differentials Between Historical Measures Of Risk And The Risk Implied By Economic Value Added
Authors: Jones Wes , Lowry George 
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 be inconsistent with the reality of the firm’s performance. This does not suggest that managers will engage in such deception, rather it suggests that the opportunity to do so exists, and must somehow be incorporated into the shareholder’s interpretation of the reported performance.
Tax Shelters Sound Strategy Or Dangerous Game?
Authors: Masar Paul , Butterfield Scott 
Published: March 2016

Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continue to appeal to corporations and wealthy individuals. While some legal activities such as owning your own business, home ownership, retirement plans, and like-kind or section 1031 exchanges may allow you to “shelter” income, some individuals and organizations continue to invest in schemes that the Internal Revenue Service finds unacceptable. Known as abusive tax shelters, the IRS issued a new set of regulations on February 28, 2003 in an attempt to identify these transactions, and ultimately, end their use by taxpayers. This article provides an overview of tax shelters, highlights some of the more famous tax shelter scandals, and provides guidance on the rules surrounding the use of tax shelters.
Hispanic Women Entrepreneurs: Human Capital, Financial Capital, And Network Structure Relationships
Authors: Smith-Hunter Andrea E. , Venezio Carol 
Published: March 2016

In this paper, Hispanic women entrepreneurs are examined through a variety of perspectives. First, the analysis presented is an overview of miscellaneous characteristics, including financial information, age and marital status. The analysis continues with a look at the relationships between human capital, financial capital and network structures for the Hispanic women entrepreneurs. The study thus serves three purposes. First, it explores in depth areas of women entrepreneurship that are not always given an extensive focus; namely human capital and network structures. Second, it delineates how these dimensions are measured and are related to each other. Finally, it adds to the limited body of research on Hispanic women entrepreneurs, providing additional illumination for this sector.
A New Global Partnering Production Model NGP-PM Utilizing Advanced TPS
Authors: Ebioka Keiichi , Yamaji Manabu , Sakai Hirohisa , Amasaka Kakuro 
Published: March 2016

In order to improve quality at leading manufacturers’ overseas production bases from the perspective of “global production,” “a New Global Partnering Production Model, NGP-PM” - the strategic development of the “Advanced TPS” model - is proposed and its effectiveness discussed. The aim is to increase global quality by generating a synergetic effect that organically connects and promotes continual evolution of the production plants in Japan and overseas, as well as greater cooperation among production operators.
Modeling The Performance Evaluation Of Local Investment And Economic Development Corporations
Authors: Bernard Frederic , Desrochers Jean , Martel Denis , Prefontaine Jacques 
Published: March 2016

The purpose of this research is to propose an overall performance evaluation model for local development companies that takes into account social, financial and operational aspects. While there are many ways to evaluate business performance, few make it possible to take into account all the objectives of the organization. After reviewing the literature on the topic, we developed a model that uses a surface measurement to classify organizations. We then applied this model to the Société locale d’investissement et de développement d’emploi du Québec (SOLIDEQ), which itself comprises 84 SOLIDEs. The mission of these organizations is to provide venture capital to regional companies. As an arm of a labor-sponsored venture capital corporation, the SOLIDEs must obtain a return on investment commensurate with the risk incurred, achieve local development objectives such as job creation and maintenance, and lastly, manage operations wisely given that the management committee consists of volunteers. The study results show that our model can be effectively used to measure the performance of each SOLIDE and to create a classification that takes into account all their objectives.
Resenha de KURTZ, Marcus J. Latin American State Building in Comparative: social foundations of institutional order. New York: Cambrigde University Press/Ohio University Press, 2013
Authors: Makino Rogério 
Published: March 2016

Resumo Em seu livro, Kurtz tenta entender a atual diferença nas capacidades estatais de Argentina, Uruguai, Chile e Peru a partir de uma perspectiva institucionalista, sendo fortemente influenciada pela noção de dependência de trajetória. Dois momentos teriam sido cruciais nessa trajetória: as relações de trabalho (livre ou servil) à época da independência administrativa e o timing da incorporação das massas ao processo eleitoral.Palavras-chavecapacidade estatal, dependência da trajetória, América Latina ---AbstractIn his book, Kurtz analyzes the current diferences in the state capacity of Argentina, Uruguay, Chili and Peru from na institutionalist perspective under strong influence of the notion of path dependence. Two moments would have been crucial in their state-building: the labor relations (free or servile) by the time of their administrative independence and the timing of universalization of vote.Key wordsstate-building, path dependence, Latin American---ResumenEn su libro, Kurtz intenta entender la actual diferencia en las capacidades estatales de Argentina, Uruguay, Chile y Perú a partir de una perspectiva institucionalista, destacadamente influenciada por la noción de dependencia de la trayectoria. Dos momentos habrían sido cruciales en esa trayectoria: las relaciones de trabajo (libre o serviles) a la época de la independencia administrativa y el timing de la incorporación de las masas al proceso electoral.Palabras-clavecapacidad estatal, dependencia da trayectoria, América Latina---
As Experiências de Integração da ALALC e ALADI
Authors: De Castro Vieira Jeferson 
Published: March 2016

RESUMOEste artigo avalia as experiências de integração celebradas entre os países-Membros da ALALC e ALADI. Descrevem os mecanismos do processo de integração, seus objetivos de curto, médio e longo prazo, seus princípios e normas, criados pelos Tratados de Montevidéu de 1960 e 1980. Levanta-se a hipótese que a conformação do mercado interno e de fluxos reduzidos de intercâmbio comercial com parceiros locais dificultam a formação de um conjunto regional coeso de países para participar da economia mundial. Conclui-se que o processo de integração depende da vontade política dos seus países-Membros em definir uma agenda que seja útil para todos e adequada ao processo de transformações da economia. Palavras-chave: experiências de integração; integração econômica; integração ALALC e ALADI; América Latina.***RESUMENEste artículo evalúa las experiencias de integración celebrados entre los países miembros de la ALALC y ALADI. Describen los mecanismos del proceso de integración, sus objetivos de corto, medio y largo plazo, sus principios y normas, creado por los Tratados de Montevideo de 1960 y 1980. Se plantea la hipótesis de que la conformación del mercado interior y los flujos reducidos de intercambio comercial con socios locales, dificultan la formación de un grupo regional marcado por la cohesión de los países integrantes para participar de forma conjunta en la economía mundial. La conclusión es que el proceso de integración depende de la voluntad política de sus países miembros en definir una agenda que es útil para todos y adecuado con el proceso de transformación de la economía.Palabras-clave: experiencias de integración; Integración económica; integración ALALC y ALADI; Latinoamérica.***ABSTRACTThis paper evaluates the experiences of integration treaties between the Member countries of ALALC and ALADI. Describe the mechanisms of the integration process, its short, medium and long term, its principles and rules, created by the Montevideo Treaties of 1960 and 1980. Raises the hypothesis that the conformation of the internal market and reduced trade flows business with local partners hinder the formation of a cohesive regional group of countries to participate in the global economy. Conclude that the integration process depends on the political will of its Member countries to set an agenda that is useful and appropriate for all the transformations of the economy.Keywords: integration experiences; economic integration; ALALC and ALADI integration; Latin America.
The Use of PPCA in Scale-Inhibitor Precipitation Squeezes: Solubility, Inhibition Efficiency, and Molecular-Weight Effects
Authors: Farooqui N. M. , Sorbie K. S. 
Published: March 2016

Summary
Phosphino polycarboxylic acid (PPCA) is an industry standard polymeric scale inhibitor (SI) that is often applied as a precipitation-squeeze treatment. In this phase-separated process, PPCA forms a sparingly soluble complex with calcium ions. We show that the solubility of the precipitated complex is rather different than the stock (“as supplied”) PPCA. We examined important properties such as its inhibition efficiency (IE) and its response in assay [by inductively coupled plasma (ICP) spectroscopy or wet-chemical methods], which are all understood in terms of the molecular-weight distributions (MWDs) of the various species involved in the precipitation squeeze.
Our findings on the MWD effects have relevance not just in determining the concentration of the polymer in the return curve (PPCA), but also in its ability to prevent scale formation (i.e., its IE in the PPCA return curve), and they have implications for how the process should be modeled correctly. We study the MWDs of PPCA in great detail along with the solubility behavior of the PPCA_Ca complex, which plays an important role in precipitation-squeeze treatments. We describe several novel findings on the solubility of the (PPCA_Ca) complex system. Specifically, the precipitated complex was isolated and its solubility was determined experimentally in various brine compositions and as a function of temperature. MWDs were determined for the various fractions of PPCA. The solubility of the precipitated PPCA_Ca complex becomes lower as it is exposed to successive fresh supernatant brine, and the behavior is very unlike that expected from a “solubility product” model. However, by being able to carry out MWD experiments on the various PPCA species, a fairly complete understanding is being generated. This has led to the proposal of the “stripping” model of dissolution for the precipitated complex of PPCA.
We believe that these results are the most detailed to be published in the literature on the PPCA system and that they are of particular significance and application for all polymeric SI precipitation-squeeze treatments. The relevance of these results for field precipitation-squeeze treatments is also discussed.
A Comprehensive Study for Completion Plan for the Steam Flood Pilots
Authors: Alali Y. , Sanyal T. , Kyanpour M. , Bagheri M. , Salter T. 
Published: March 2016

Abstract
The first phase of development of the viscous oil resources of Kuwait is planned to be delivered through cyclic steam and steam flood technology. A pilot plan to ensure optimum utilization of the injected heat and maximizing recovery from this resource is under implementation. The reservoir is layered and the level of communication between the zones is not fully understood. Careful planning in completion is needed in this complex reservoir, to obtain meaningful information for interpretation of the pilot results. The present study summarizes the methodology used to address this challenge.
The complex layered nature of the reservoir along with possible free gas pockets poses serious challenge for the completion strategy. In this study, simulation history matching of the dynamic test data from the ongoing thermal and non-thermal pilots was used to interrogate the preliminary static description. The process resulted in an improved and reliable dynamic model, which was then used in the prediction mode, for deciding on an optimum completion strategy for the later steam flood phase.
The study recommended Vertical Expansion Steaming and simultaneous steaming strategies to be used in different pilot areas. The nature of the "baffle" zones between the oil bearing zones and their flow property under steam flood is considered an unknown factor, which needs careful evaluation in the pilots. The proposed well completion scheme is designed to address this subject.
The study summarizes how the planned completion study would be used to interpret and utilize the pilot performance data, for optimizing cost and reserves of the commercial project. The different completion options that were evaluated in the study and their results should provide valuable knowledge for application in similar EOR projects.
Alkali-Surfactant-Polymer Pilot Implementation in South Oman: Establishing Waterflood Baseline
Authors: Al-Shuaili K. , Guntupalli S. , Al-Amri M. , Nurzaman Z. , Al-Hinai G. , Svec Y. 
Published: March 2016

Abstract
A field in Southern Oman has been identified as a potential target for Alkali-Surfactant-Polymer (ASP) flooding. Experimental investigations showed that ASP flood recovers more than 90% of waterflood remaining oil saturation. Simulation study showed that ASP increases the field recovery factor by more than 20% over waterflood or 12% over polymer flood. The potential size of the prize by ASP in this field alone is significant.
The successful ASP single well chemical tracer test (SWCCT) and micro-pilot in this field validated the lab experimental results and demonstrated the significant desaturation by ASP and the extremely low oil residual after ASP. The ASP pilot was designed and initiated to de-risk and underpin the financial investment decision for a full-field implementation.
The ASP pilot is designed as a small 1.4 acres (75m × 75m) inverted 5-spot pattern. It ensures completion of the field trial within one year of ASP flood. The pilot was commissioned in Q1 2014 with water pre-flush and the first ASP injection is anticipated for Q1 2016. A dynamic model was constructed and simulation was carried out.
A comprehensive surveillance program was included in the pilot design and is being executed successfully. Surveillance data provide critical information to understand pattern communication, fluid flow path and reservoir characteristics. This paper will describe the results and analysis of some waterflood surveillance data and the integrated workflow of history matching. During the ASP pilot drilling campaign in 2013, an unexpected fault was encountered crossing the well pattern. This introduced an element of uncertainty regarding pattern communication. Pressure data and a passive tracer test confirmed the connectivity between the injector to 4 producers and that the fault is non-sealing. Initially the sector model was built with one fault across the pilot area, but the fluid communication in the pattern revealed by analysis of tracer suggested possible different geological realizations than the initial model. Therefore several static geological models were generated to reduce the uncertainties on history match. Well conformances were determined by PLT and DTS/DAS and were incorporated in the dynamic model. The time-lapse NMR log in the observation well provides insights on sweep, desaturation and micro displacement efficiency. Establishing and building a waterflood baseline is the foundation for the next phase of ASP implementation. This paper will share the analysis, learnings and practical implications of the pilot to date.
An Experimental Investigation of Steam Induced Permeability Changes in Clay Bearing Formation of North Kuwait
Authors: Jain Anil Kumar , Ahmed Khalid , Ferdous Hasan , Mishra Prasanta , Al-Matrook Mohammad , Al-Ali Yaqoup , Al-Khamees Waleed , Piwowar Mike , Rick Bujnowicz 
Published: March 2016

Abstract
The Neogene of North Kuwait comprises of unconsolidated sandstone reservoir having viscous crude. The field is to be developed by way of injecting steam into the reservoir. The XRD and SEM studies revealed that variety of the detrital clay minerals like Illite, Smectite, Chlorite, and Palygorskite commonly occurring within the formation. An experimental study was carried out to understand the implications of steam injection on the clay bearing formations and to determine temperature-dependent water-oil relative permeability to provide an indication of the recoverable reserves under steam injection. Sensitivity to different pH and salinity were also analyzed.
Detailed laboratory study was conducted on nine plugs to determine the effect of hot water and steam injection on the permeability, relative permeability, residual oil saturation and mineralogical changes in the reservoir. The baseline steamflood was carried out to determine the residual oil saturation and evaluate the permeability changes due to clay swelling/dispersion in contact with brine and steam. The other six sensitivity steamfloods were carried out to determine the potential permeability damage resulting from clay swelling/dispersion when contacted with different pH fluid, salt concentrations (TDS) and clay stabilizers. Pre and post XRD and SEM analysis were done to see the effects of each steamflood on the core sample.
This paper presents the discussion on results of core flood experiments conducted on nine preserved core samples at reservoir conditions. The results show that clays when contacted with steam induce significant permeability reduction. High salinity and pH control may not be sufficient to eliminate the loss of permeability. However, some clay stabilizers are found to be useful to improve the permeability and recovery.