bluuebunny/crossref_metadata_2025_split huggingface dataset:
Graphene/(h-BN) n/X-doped graphene as anode material in lithium ion batteries (X=Li, Be, B and N)
Authors: Monajjemi Majid 
Published: June 2017

Abstract: In this study Boron nitride sheet has been localized inside two X-graphene electrodes as an option to enhance the electrochemical ratio. Additionally, we have found the structure of X-G/(h-BN)n/X-G (N = 2–5) can improve the capacity and electrical transport in C-BN sheet-based LIBs. Therefore, the modification of BN sheets and design of X-G/ (h-BN)n/X-G structure provide strategies for improving the performance of BN-G-based anodes. X-G/(h-BN)n/X-G could also be assembled into free- standing electrodes without any binder or current collector, which will lead to increased specific energy density for the overall battery design. In this work the measured reversible lithium ion capacities of X-G//(h-BN)//X-G (X = Be, B, N) based anodes are considerably improved compared to the conventional graphite-based anodes
Accountable Care Organizations and Oral Health Accountability
Authors: Mayberry Melanie E. 
Published: June 2017

Accountable care organizations agree to be accountable for the cost and outcomes of an attributed population. However, in many, no provisions have been made to account for oral health. There are several social, medical, and financial implications for health care provider and payer systems and health care outcomes when oral health is not accounted for in patient management. How can an organization strive to improve population health without including the oral health system? Total systemic health for a population must include oral health. Accountable care organizations are positioned to change the course of oral health in the United States and close the disparities that exist among vulnerable populations, including seniors. Such efforts will reduce health care costs. Opportunities abound to expand points of entry into the health care system via dental or medical care. Closing the great divide between 2 historically isolated professions will position the United States to make gains in true population health. I provide evidence of the need to mandate access to oral health care services for all Americans—specifically adults, because legislation currently exists for pediatric dental coverage.
Rice Bodies and a Partial Flexor Tendon Rupture in a Patient with Juvenile Idiopathic Arthritis
Authors: Nabet Austin , Faruqui Safi , Hogan Christopher J. 
Published: June 2017

Case:
We present a case of rice-body formation and partial flexor tendon rupture in a 3-year-old child with seronegative juvenile idiopathic arthritis (JIA), which presented as a painless soft-tissue mass of the volar aspect of the hand. The diagnosis was not confirmed until histologic examination. The patient was managed with a tenosynovectomy and oral medication; he made a full recovery.

Conclusion:
JIA is one of the most common rheumatologic conditions of childhood. Establishing the diagnosis can be challenging in very young children, particularly when clinical presentation is atypical and serology is negative. Surgical intervention may be warranted in the appropriately selected patient with JIA.
Nanosized Magnesium Oxide With Engineered Expansive Property for Enhanced Cement-System Performance
Authors: Jafariesfad Narjes , Geiker Mette Rica , Skalle Pål 
Published: June 2017

Summary
The bulk shrinkage of cement sheaths in oil wells can result in loss of long-term zonal isolation. Expansive additives are used to mitigate bulk shrinkage. To compensate effectively for bulk shrinkage during the late plastic phase and the hardening phase of the cement system, the performance of the expansive additive needs to be regulated considering the actual cement system and placement conditions.
This paper presents an introductory investigation on the potential engineering of nanosized magnesium oxide (MgO) (NM) through heat treatment for use as an expansive agent in oilwell-cement systems. In this study, the bulk shrinkage of a cement system was mitigated by introducing NM with designed reactivity to the fresh cement slurry. The reactivity of NM was controlled by heat treatment. A dilatometer with corrugated molds was used to measure the linear strain of samples cured at 40°C and atmospheric pressure. The effect of NMs differing in reactivity on tensile properties of cement systems cured for 3 days at 40°C was examined by use of the flattened Brazilian test.
The reactivity of the NM played a key role in controlling the bulk shrinkage of the cement system. Addition of only 2% NM by weight of cement (BWOC) with appropriate reactivity was sufficient to maintain expansion of the cement system. Adding NM to the cement system also resulted in improved mechanical flexibility. The NM with highest reactivity caused the largest reduction in Young's modulus at 3 days and, in general, the ratio of tensile strength to Young's modulus improved through the addition of NM to the cement system. Our work demonstrates that controlling the reactivity of the additive is a promising method to mitigate bulk shrinkage of cement systems and thereby to sustain the mechanical properties of the cement sheath in the oil well at an acceptable level.
Perfil sociodemográfico e clínico dos usuários de um pronto socorro de uma instituição do Vale do Paraíba / Sociodemographic and clinical profile of the users of the emergency department in a Paraiba Valley institution
Authors: Hertel Valdinéa Luiz , Guimarães Kelly Sansevero , Cardoso Roseli Alves de Oliveira 
Published: June 2017

Introdução: A procura excessiva nos serviços de urgência/emergência geralmente se dá devido a problemas que poderiam ser solucionados nos serviços de atenção básica à saúde. Os usuários procuram o serviço de emergência muitas vezes por desconhecerem a finalidade deste, gerando enormes filas de espera. Objetivos: Descrever o perfil sociodemográfico e clínico dos usuários de um pronto socorro (PS) de uma instituição do Vale do Paraíba. Métodos: O estudo segue a abordagem quantitativa, do tipo descritivo, transversal e de caráter documental, fundamentado na análise de dados coletados diretamente das Fichas de Atendimentos dos pacientes atendidos no PS. A amostra consistiu de 774 atendimentos nos meses de janeiro, fevereiro e março de 2015. Resultados: Observou-se que 39% dos pacientes tinham entre 19 e 25 anos de idade, 55% eram do sexo feminino, 63% eram pertencentes à cidade de Aparecida, 82% eram da zona urbana, 98% tinham prescrição médica, 34% não realizaram os exames, 29% tinham hipótese diagnóstica de sintomas gripais, 81% dos pacientes tiveram alta e 16% dos pacientes tinham histórico clínico de cefaleia. Conclusão: Os atendimentos apontaram para a necessidade de orientação dos usuários na utilização do serviço de atenção básica.Palavras-Chave: Urgência e emergência; Atendimento em pronto-socorro; Enfermagem em emergênciaABSTRACTIntroduction: The over going in the emer-gency service is usually because of the problems which could be solved at the primary health service. The patients look for the emergency service many times because they do not know exactly the finality, which results in a huge waiting line. Aims: To describe the clinic and soci-odemographic profile of the emergency users in an institution in Vale do Paraíba, São Paulo, Brazil. Methods: A quantitative, descriptive, transversal, the character documental, based on the data analysis collected from the attendance sheets of the patients who went to the emergency. The sample of this study was 774 attendances in the months of January, February, and March of 2015. Results: It was observed that 39% of the patients were between 19 and 25 years old, 55% female gender, 63% were from the city of Aparecida (Brazil), 82% were from the urban area, 98% had medical recipe, 34% did not do the exami-nation, 29% had symptoms of flu, 81% of the patients had been discharged from the hospital, and 16% of the patients had got a headache. Conclusion: The attendance showed the need of clients’ education to use the services in the primary health area.Keywords: Emergency department; ER visits; Emergency nursing
COCRYSTALLIZATION ACYCLOVIR-SUCCINIC ACID USING SOLVENT EVAPORATION METHODS
Authors: Winantari Agnes Nuniek , Setyawan Dwi , Siswodihardjo Siswandono , Soewandhi Sundono Nurono 
Published: June 2017

Objective : The aim of this research is to prepare and characterize cocrystals of acyclovir through cocrystallization of acyclovir – succinic acid (AS) to improve the physical properties of the drug. Methods : AS cocrystals was prepared using solvent evaporation method. The cocrystals were characterized by Polarization Microscope, Scanning Electron Microscopy (SEM), Differential Scanning Calorimetry (DSC), Powder X-Ray Diffraction (PXRD), and Fourier Transform Infrared Spectroscopy (FTIR).Results : Physical characterization using polarization microscope and SEM showed the AS cocrystals have unique crystal habit and morphology. Phase diagram at molar ratio of 50% : 50% (acyclovir : succinic acid) showed a decrease in the melting temperature i.e 176.23 oC in comparison with the melting point of the constituent materials (acyclovir 253.53 oC and succinic acid 187.29 oC). The PXRD pattern of AS cocrystals (ethanol) exhibited new diffraction peaks at 2θ = 5.91; 9.16; and 13.40. Besides, cocrystals of AS (glacial acetic acid) indicated new peaks at 2θ = 5.98; 9.19; and 13.43. Furthermore, there was a shift in the N-H, O-H and C=O.Conclusion : Cocrystallization of acyclovir-succinic acid (AS) in ethanol and glacial acetic acid were succesfully formed using solvent evaporation methods.
Improvement of the turn-down ratio of gas turbines by autothermal on board syngas generation
Authors: Baumgärtner Max H. , Sattelmayer Thomas 
Published: June 2017

Abstract
The low reactivity of natural gas leads to a sudden increase of carbon monoxide (CO) and unburned hydrocarbons (UHC) emissions below a certain load level, which limits the part load operation range of current utility gas turbines in combined cycle power plants (CCPP). The feasibility of catalytic autothermal syngas generation directly upstream of gas turbine burners to improve burn-out at low flame temperatures is studied in this paper. The adiabatic reformer is supplied with a mixture of natural gas, air and water and generates syngas with high reactivity, which results in better low-temperature combustion performance. Substitution of part of the natural gas by syngas provides the opportunity of lowering overall equivalence ratio in the combustion chamber and of extending the operation range towards lower minimum power output without violating emission limits. A generic gas turbine with a syngas generator is modelled by analytic equations to identify the possible operating window of a fuel processor constrained by pressure loss, low and high temperature limits and carbon formation. A kinetic study shows good conversion of methane to syngas with a high hydrogen share. A calculation of the one-dimensional laminar burning velocity of mixtures of syngas and methane and the assessment of the corresponding Damköhler number show the potential for lowering the minimum equivalence ratio with full burn-out by fuel processing. The study shows that such a fuel processor has a possible operating range despite the before mentioned constraints and it has potential to reduce the lowest possible load of gas turbines in terms of thermal power by 20%.
Adverse Effects of Oral Hypoglycemic Agents and Adherence to them among Patients with Type 2 Diabetes Mellitus in Nepal
Authors: Manandhar Shrestha Jyoti Tara , Shrestha Himal , Prajapati Miyasha , Karkee Astha , Maharjan Aman 
Published: June 2017

Introduction: Oral hypoglycemic agents (OHAs) are the most common drugs used in Type 2 Diabetes Mellitus. There are various established adverse effects related to their use including hypoglycemia, weight gain, gastrointestinal disturbance, lactic acidosis, and fluid retention. However, the pattern of adverse effects related to OHAs in Nepalese patients still needs to be explored. Our study aims to determine the pattern of adverse effects resulting from the use of OHAs among Type 2 Diabetes mellitus patients and their adherence to the medication.
Methods: All diabetic patients who met the inclusion criteria were enrolled in the study. After informed consent, patients were interviewed and evaluated as per the designed proforma. They were mainly studied for common drug used, adverse effects of the drugs, occurrence of hypoglycemia, and adherence to treatment.
Results: The study comprised of 183 patients with mean age of 58.73 years (SD = 12.95). Fifty-six (30.6%) patients said that they developed adverse effects of drugs but only 21 (11.5%) of them reported to their treating physician. Most common adverse effect were related to central nervous system such as tingling sensation of hands and feet, dizziness, drowsiness, etc. Though 91 (49.7%) patients had developed symptoms suggestive of hypoglycemia, only 31 (16.9%) knew that it was due to hypoglycemia. Majority of the patients (n = 143, 78.1%) administered the drugs as prescribed by the physician. Among the defaulters, the most important reasons for failure to properly administer the drugs was forgetfulness in 82.5% (n = 33, N = 40) of cases. Among the study variables family history of chronic illness (p = 0.046) and information about adverse effects from physician (p = 0.001) had a significant relationship with incidence of adverse effects. Whereas none of them had a significant relationship with adherence to hypoglycemic medication.
Conclusion: The incidence of adverse effects was high with hypoglycemia occurring in 49.7% of the cases, though only one-third of them recognized it to be due to hypoglycemia, in the patients with Type 2 Diabetes Mellitus. Family history of chronic illness and information about adverse effects from the physician had significant relationship with the incidence of adverse effects of hypoglycemic treatment.
THE DARK AGES OF COST ACCOUNTING: THE ROLE OF MISCUES IN THE LITERATURE
Authors: Staubus George J. 
Published: June 2017

The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved.
Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the “miscues” are J. M. Clark's emphasis on different costs for different purposes in his Studies in the Economics of Overhead Costs; Paton and Littleton's difficulties in clarifying the cost concept; the American Institute of Accountants' definition of depreciation accounting as systematic and rational allocation; the direct/variable costing literature; and the rejection of allocation. An effort is made to show how each of those miscues harmed the cause of cost accounting.
TRENDS IN THE EVOLUTION OF SCHOLARLY ACCOUNTING THOUGHT: A QUANTITATIVE EXAMINATION
Authors: Vasarhelyi Miklos A. , Bao Da Hsien , Berk Joel 
Published: June 2017

Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years.
Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is examined through major taxonomies and a crosstabulation of research method vs school of thought. The last part of the analysis focuses on trends within the taxonomies in the 1963–1984 period.
THE EVOLUTION OF THE UNITARY TAX APPORTIONMENT METHOD
Authors: Foran Nancy , Gray Dahli 
Published: June 2017

Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the legal system and the political process.
This paper traces the effect of taxpayers' judicial, political and economic actions on the evolution of the unitary tax apportionment method. The study demonstrates that although taxpayers challenged this expansion numerous times in the courts and through the political process, it was not until taxpayers used economic sanctions that the states began to restrict the reach of the unitary method.
Public law, case law, position statements, interviews and journal and newspaper articles provided the data for this study.
THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG EARLY NINETEENTH CENTURY U.S. TEXITLE MANUFACTURERS
Authors: Tyson Thomas 
Published: June 2017

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.
This paper reports the results of such a re-examination. It initially describes the social and economic environment of U.S. textile manufacturing in New England in the early nineteenth century. Selected cost memos and reports are described and analyzed to indicate the nature and scope of costing undertaken at the mills in Lowell, Massachusetts, in the late 1820s and early 1830s. The paper discusses how particular cost information was used and speculates why certain more modern procedures were not adopted. Its major finding is that cost management practices fully measured up to the business complexities, economic pressures, and social forces of the day.
SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION
Authors: Previts Gary John , Robinson Thomas R. 
Published: June 2017

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession.
The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.
RENDERING THE UNFAMILIAR INTELLIGIBLE: DISCOVERING THE HUMAN SIDE OF ACCOUNTINGS PAST THROUGH ORAL HISTORY INTERVIEWS
Authors: Tyson Thomas 
Published: June 2017

Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history — the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports.
This undocumented, human aspect of accounting history is best revealed through oral history interviews. This paper initially discusses the benefits and limitations of oral history interviews. It then includes examples from a recently completed oral history project to illustrate how recollections about the past help illuminate aspects of twentieth century cost accounting history that neither conventional nor critical historians have clearly revealed. The paper concludes by identifying three current accounting topic areas that appear befitting of oral history investigations.
EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856
Authors: Previts Gary John , Samson William D. 
Published: June 2017

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations.
In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.