bluuebunny/crossref_metadata_2025_split huggingface dataset:
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples
Authors: Kitching Karen A. , Pevzner Mikhail , Stephens Nathaniel M. 
Published: April 2013

SUMMARY
On September 18, 2012, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) solicited public comments on its exposure draft of the document entitled Internal Control over External Financial Reporting: Compendium of Approaches and Examples (Compendium). According to COSO's press release, the Compendium is part of its project to update the Internal Control—Integrated Framework (Framework) and is meant to “assist users when applying the Framework to external financial reporting objectives.” The 63-day comment period ended on November 20, 2012. This commentary summarizes the contributors' views on this exposure draft (the exposure draft and other related information can be accessed at: http://www.pwc.com/us/en/cfodirect/publications/in-brief/2012-43-coso-releases-internal-control-compendium-for-public.jhtml and the associated updated Framework. Comments are separated into two sections: general comments, and comments in response to specific questions posed by COSO in its request for feedback.
An Interview Study to Understand the Reasons Clients Change Audit Firms and the Client's Perceived Value of the Audit Service
Authors: Fontaine Richard , Letaifa Soumaya Ben , Herda David 
Published: April 2013

SUMMARY
Audit firms are concerned that clients perceive the audit service as a commodity, with little value added, resulting in clients switching to firms that offer lower fees. However, the auditing literature lacks qualitative insight from clients on the reasons that they change audit firms and their perceptions of the value of audit services. To better understand the client's perspective, we conducted interviews with 20 financial managers who participate in audit firm appointment decisions. Our results suggest that the quality of the auditor-client relationship is the key determinant of auditor switching and audit value. Interestingly, price becomes an important factor only when the auditor-client relationship is mismanaged (e.g., when clients perceive that their auditor is not available to them).
The Ongoing Debate of and Direction for Future Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants
Authors: Gramling Lawrence J. , Rosman Andrew J. 
Published: April 2013

ABSTRACT:
In this paper we reflect on two streams of research on CPA examination candidacy and accounting enrollments that include studies by Allen and Woodland (2006), Gramling and Rosman (2009), and Allen and Woodland (2012). In our response to the more recent Allen and Woodland (2012) article, we observe that the literature is split on causes for declines in accounting enrollments and CPA exam candidacy. The reversal of both of these declines in a relatively short period provides further evidence to question whether the 150-hour education requirement was actually the cause of decreases in accounting enrollments and CPA exam candidacy.
With the adoption of 150-hour requirement in virtually all jurisdictions, we recommend that research refocus the questions to address how to structure the additional education to maximize the benefits of the increased education to the public, academe, students, and the profession. The continuing need for research into the content and the implications of the 150-hour requirement for members of the CPA profession is discussed and we call for additional research in a number of areas, including a concerted examination of the effects of changing delivery of accounting education on performance on the CPA exam and in practice.
Antibacterial properties of polyaniline-silver films
Authors: Kucekova Zdenka , Kasparkova Vera , Humpolicek Petr , Sevcikova Petra , Stejskal Jaroslav 
Published: April 2013

AbstractIn situ polymerised thin polyaniline (PANI) films produced on polystyrene dishes were tested for their antibacterial activity with respect to Escherichia coli and Staphylococcus aureus, representing both gram-positive and gram-negative bacteria. PANI films were subsequently used for the reduction of silver ions to metallic Ag. PANI salt and base in original forms and after the deposition of Ag were studied. PANI salt showed a significant antibacterial effect against both bacteria strains while the efficacy of neat PANI base was only marginal. After the Ag deposition, the PANI base exhibited different levels of antibacterial effect depending on the type of the bacterial strain; the growth of gram-positive Staphylococcus aureus was inhibited depending on the Ag concentration on the film, while Escherichia coli remained uninfluenced. Efficacy of the PANI salt with deposited Ag against both bacteria strains was comparable with that of PANI alone and was not affected by the Ag concentration. The results show that Ag deposition can be a suitable method for the preparation of PANI base films with improved antibacterial properties.
Efficacy of zinc and tourmaline in mitigating corrosion of carbon steel in non-flow mode
Authors: Tijing Leonard , Ruelo Michael , Park Chan-Hee , Amarjargal Altangerel , Kim Han , Pant Hem , Lee Dong-Hwan , Kim Cheol 
Published: April 2013

AbstractLaboratory corrosion immersion tests were carried out to investigate the effectiveness of a physical water treatment (PWT) using zinc and ceramic tourmaline-based catalytic materials for the control of carbon steel corrosion in acidic still water (i.e., pH 4.5–5). The tests were carried out at different water temperatures over 168 h. Our results showed a maximum of 22 % reduction in the corrosion rate using PWT in comparison with the control case. Furthermore, the corrosion products depicted more agglomerated particles after the PWT treatment. In both cases, differences were observed in the crystal structures, showing in general lower corrosion activity when PWT was used. The present results could find potential applications in water distribution systems and where metallic materials are exposed to stagnant acidic water.
Headspace single-drop microextraction coupled with gas chromatography electron capture detection of butanone derivative for determination of iodine in milk powder and urine
Authors: Hu Meihua , Chen Haiying , Jiang Yong , Zhu Huifang 
Published: April 2013

AbstractA new detection method using headspace single-drop microextraction (HS-SDME) coupled to gas chromatography (GC) was established to determine the iodine in milk powder and urine. The derivative from the reaction between iodine and butanone in the acidic media was extracted into a micro-drop then determined by GC-ECD. With the optimisation of HS-SDME and derivatisation, the calibration curve showed good linearity within the range of 0.004–0.1 μg mL−1 (0.004–0.1 μg g−1) (R 2 = 0.9991), and the limits of detection for milk powder and urine were 0.0018 μg g−1 and 0.36 μg L−1, respectively. The mean recoveries of milk powder and urine were 90.0–107 % and 89.4–101 % with mean RSD of 1.7–3.4 % and 2.7–3.3 %, respectively. This detection method affords a number of advantages, such as being simple, rapid, and inexpensive, with low organic solvent consumption, and is remarkably free from interference effects, rendering it an efficient method for the determination of iodine in milk powder and urine samples.
An evaluation of environmental constraints for biologically constrained development of gaze control on an iCub robot
Authors: Shaw Patricia , Law James , Lee Mark 
Published: April 2013

Abstract
Gaze control requires the coordination of movements of both eyes and head to fixate on a target. Using our biologically constrained architecture for gaze control we show how the relationships between the coupled sensorimotor systems can be learnt autonomously from scratch, allowing for adaptation as the system grows or changes. Infant studies suggest developmental learning strategies, which can be applied to sensorimotor learning in humanoid robots. We examine environmental constraints for the learning of eye and head coupled mappings, and give results from implementations on an iCub robot. The results show the impact of these constraints and how they can be overcome to benefit the development of fast, cumulative, on-line learning of coupled sensorimotor systems.
Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative
Authors: Alcouffe Simon , Berland Nicolas , Levant Yves 
Published: April 2013

Quels sont les facteurs qui ont une influence sur la diffusion des innovations dans le domaine de la comptabilité et du contrôle de gestion ? Après avoir défini le concept d’innovation managériale, cet article tente de répondre à une telle question en comparant les résultats de l’étude de la diffusion en France de trois innovations de ce type. Différentes catégories d’acteurs, de canaux de communication et variables de contexte ont toutes un impact sur la diffusion de l’ABC, du contrôle budgétaire et de la méthode Georges Perrin.
« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion
Authors: Bourguignon Annick 
Published: April 2013

Depuis une vingtaine d’années, un contrôle de gestion aux méthodes et à la philosophie renouvelées accompagne les mutations stratégiques des organisations. Cet article montre comment le discours du « nouveau » contrôle de gestion construit des oppositions, qui incitent à le penser en rupture avec les méthodes précédentes, et qui masquent la permanence, voire le renforcement des anciennes manières de faire. Ces procédés discursifs et rhétoriques nourrissent la quête de légitimité et de légitimation des dirigeants. Ils éclairent la dimension idéologique du « nouveau » contrôle de gestion, c’est-à-dire sa contribution active à la pérennité de l’ordre social dans les organisations.
De la conception des innovations managériales en contrôle de gestion : quelles propositions ?
Authors: Solle Guy , Rouby Évelyne 
Published: April 2013

Ce papier postule qu’il existe une relation dialectique entre l’évolution ou la création des outils de contrôle et un positionnement épistémologique plus général de l’organisation à mettre sous tension, de sa stratégie et de sa compétitivité. La vision de l’organisation que nous adoptons nous conduit à choisir une perspective constructiviste de l’innovation, plutôt de type « innovation produit ou process », l’innovation étant alors une création collective, coordonnée et articulée dans le temps et dans l’espace. Cette création collective appellera des innovations managériales dans des domaines aussi variés que la stratégie, la gestion des ressources humaines, la qualité ou encore le contrôle de gestion. En amont de la question de l’innovation managériale à proprement parler et de la création d’outils en contrôle de gestion, l’étude préalable du positionnement, ou plutôt du repositionnement du contrôle de gestion, de ses contours et de son contenu constitue le fondement de nos propos. Nous axons alors notre réflexion sur l’évolution de la représentation du contrôle de gestion dans un contexte organisationnel donné (gestion transversale des compétences) et au regard de paradigmes qui véhiculent une vision spécifique de l’organisation, de la stratégie et de la compétitivité.
Evaluating bee (Hymenoptera: Apoidea) diversity using Malaise traps in coffee landscapes of Costa Rica
Authors: Ngo H.T. , Gibbs J. , Griswold T. , Packer L. 
Published: April 2013

AbstractEven though Arabica coffee (Coffea arabicaLinnaeus, Rubiaceae) can self-pollinate, bees are important pollinators, without which there is lower fruit quality and yield. We studied bee diversity in coffee agroecosystems in Costa Rica during two coffee flowering seasons (2005 and 2006). Malaise traps were used as a passive sampling method to collect bees during coffee blooms. We collected 1012 bee individuals from three different site types: nonagricultural fields and shaded and unshaded coffee farms. Unshaded coffee farms had significantly higher species richness (S) and number of bee individuals (n) than did the shaded coffee farms and nonagricultural sites. Overall bee diversity did not differ among site types but evenness (J′) was significantly lower in unshaded coffee farms. Using a more detailed community analysis, there was a significant association between functional groups and habitat type with more species and individuals of small-bodied ground-nesting bees (Lasioglossum(Dialictus) Robertson) associated with unshaded coffee farms. A large proportion (49%) of bees collected were of this subgenus, which was never before reported as common in coffee agroecosystems. Further studies should establish whetherDialictusis important in coffee pollination. We propose strategies involving conservation of native bees through simple habitat management for small-scale coffee farms that may improve crop quality and quantity.
Dickkopf-1: As a Diagnostic and Prognostic Serum Marker for Early Hepatocellular Carcinoma
Authors: Yang Hao , Chen Guo-Dong , Fang Feng , Liu Zhen , Hiu Yan Lau Stephanie , Zhang Jin-Fan , Lau Wan Yee , Yang Lian-Yue 
Published: April 2013

Background and aims The aim of the present study was to evaluate serum Dickkopf-1 (Dkk-1) as a marker for early detection of hepatocellular carcinoma (HCC), as well as for prognostic prediction of early HCC after hepatic resection. Methods One-hundred and four cases of matched fresh tissue specimens of early HCC and adjacent non-tumorous liver tissue (ANLT) were obtained for RT-PCR, qRT-PCR, western blot and immunohistochemistry assays. Sera were collected from patients with early HCC (n=184), benign liver tumors (n=29), cirrhosis (n=174), non-cirrhotic hepatitis B (n=193), and from healthy individuals (n=202). The levels of Dkk-1 and alpha fetoprotein (AFP) were measured. Results The Dkk-1 mRNA and protein levels were both upregulated in early HCC. Serum levels of Dkk-1 in patients with early HCC were significantly higher than in the other 4 groups (p<0.001). Dkk-1 had a better sensitivity and accuracy than AFP (p<0.05). More importantly, 73.1% of the patients negative for AFP could be diagnosed with early HCC using Dkk-1. A combination of Dkk-1 and AFP further improved the diagnostic efficacy. Patients with a high serum Dkk-1 level had poorer overall and relapse-free survivals than those with a low Dkk-1 level (p=0.028 and p=0.045, respectively). These results were shown in a testing cohort and confirmed in a validation cohort of patients. Univariable and multivariable Cox regression analyses showed serum Dkk-1 level to be an independent prognostic factor for overall survival. Conclusions Our data show that Dkk-1 is a diagnostic and prognostic serologic marker for early HCC.
Endometriosis of the Appendix: The Experience of General Surgeons in a Large Teaching Hospital
Authors: Ward Stephen T. , Scarpinata Rosaria , Hejmadi Rahul K. , Ismail Tariq 
Published: April 2013

Endometriosis presents frequently to the general surgeon both electively and as an emergency. One reason for this is that the symptoms from endometriosis may mimic appendicitis. Endometriosis is not closely associated with appendicitis but numerous case reports of appendiceal endometriosis exist in the literature. We reviewed all cases of appendiceal endometriosis from a large UK teaching hospital over a ten-year period to determine how this rare entity may present. Seven cases were identified and the case notes retrieved. Based on histology findings, two patients were found to have appendiceal endometriosis in association with acute appendicitis. In three cases, endometrial deposits were found in their appendix with evidence of previous endometriosis-associated inflammation. The finding of appendiceal endometriosis was incidental in a further two cases. Evidence for an association between endometriosis and appendicitis and the evidence for appendicectomy at the time of laparoscopic-diagnosis of endometriosis is discussed.
Experimental Study on Energy Dissipation Characteristics of ZSM‐5 Zeolite/Water System
Authors: Sun Yueting , Xu Jun , Li Yibing B. , Liu Bohan , Wang Yan , Liu Cheng , Chen Xi 
Published: April 2013

AbstractInteraction with liquids at the ultra‐large surface area of nanoporous material enables a high‐efficiency energy dissipation system with wide perspective applications [A. Han, et al., Langmuir 2008, 24, 7044]. In this paper, a nanoporous energy dissipation system composed of a mixture of zeolite ZSM‐5 and water is established and studied experimentally. Firstly, quasi‐static compression experiments are carried out to analyze the pressure–volume curve and reveal the energy dissipation mechanism. Afterwards, a parametric study is conducted to explore the effects of three parameters, the pretreatment temperature of zeolite ZSM‐5 (600–1100 °C), mass ratio of ZSM‐5 to water (1:5–6:5), and average zeolite particle size (2.145–5.251 µm before heated or 6.104–9.557 µm after heated). Results show that in order to obtain optimum energy absorption performance, the pretreatment temperature of about 1000 °C, and higher ratio of ZSM‐5 with larger particle size are desired. With high energy dissipation and reusability, the zeolite‐water system with optimal parameters established herein may become an attractive cushioning device.
Near‐Field Enhanced Plasmonic‐Magnetic Bifunctional Nanotubes for Single Cell Bioanalysis
Authors: Xu Xiaobin , Li Huifeng , Hasan Dihan , Ruoff Rodney S. , Wang Alan X. , Fan D. L. 
Published: April 2013

AbstractNear‐field enhanced bifunctional plasmonic‐magnetic (PM) nanostructures consisting of silica nanotubes with embedded solid nanomagnets and uniformly dual‐surface‐coated plasmonic Ag nanoparticles (NPs) are rationally synthesized. The solid embedded sections of nanotubes provide single‐molecule sensitivity with an enhancement factor up to 7.2 × 109 for surface‐enhanced Raman scattering (SERS). More than 2× SERS enhancement is observed from the hollow section compared to the solid section of the same nanotube. The substantial SERS enhancement on the hollow section is attributed to the dual‐sided coating of Ag NPs as well as the near‐field optical coupling of Ag NPs across the nanotube walls. Experimentation and modeling are carried out to understand the dependence of SERS enhancement on the NP sizes, junctions, and the near field effects. By tuning the aspect ratio of the embedded nanomagnets, the magnetic anisotropy of nanotubes can be readily controlled to be parallel or vertical to the long directions for nano‐manipulation. Leveraging the bifunctionality, a nanotube is magnetically maneuvered to a single living mammalian cell amidst many and its membrane composition is analyzed via SERS spectroscopy.
A New Type of Efficient CO2 Adsorbent with Improved Thermal Stability: Self‐Assembled Nanohybrids with Optimized Microporosity and Gas Adsorption Functions
Authors: Kim Tae Woo , Kim In Young , Jung Tae Sung , Ko Chang Hyun , Hwang Seong‐Ju 
Published: April 2013

AbstractA new type of efficient CO2 absorbent with improved thermal stability is synthesized via self‐assembly between 2D inorganic nanosheets and two kinds of 0D inorganic nanoclusters. In these self‐assembled nanohybrids, the nanoclusters of CdO and Cr2O3 are commonly interstratified with layered titanate nanosheets, leading to the formation of highly microporous pillared structure with increased basicity of pore wall. The co‐pillaring of basic CdO with Cr2O3 is fairly effective at increasing a proportion of micropores and reactivity for CO2 molecules and at improving the thermal stability of the resulting porous structure. Of prime importance is that the present inorganic‐pillared nanohybrids show highly efficient CO2 adsorption capacity, which is much superior to those of many other absorbents and compatible to those of CO2 adsorbing metal−organic framework (MOF) compounds. Taking into account an excellent thermal stability of the present nanohybrids, these materials are very promising CO2 adsorbents usable at elevated temperature. This is the first example of efficient CO2 adsorbent from pillared materials. The co‐pillaring of basic metal oxide nanoclusters employed in this study can provide a very powerful way of developing thermally stable CO2 adsorbents from many known pillared systems.
Low Roll‐Off and High Efficiency Orange Organic Light Emitting Diodes with Controlled Co‐Doping of Green and Red Phosphorescent Dopants in an Exciplex Forming Co‐Host
Authors: Lee Sunghun , Kim Kwon‐Hyeon , Limbach Daniel , Park Young‐Seo , Kim Jang‐Joo 
Published: April 2013

AbstractAn exciplex forming co‐host is introduced in order to fabricate orange organic light‐emitting diodes (OLEDs) with high efficiency, low driving voltage and an extremely low efficiency roll‐off, by the co‐doping of green and red emitting phosphorescence dyes in the host. The orange OLEDs achieves a low turn‐on voltage of 2.4 V, which is equivalent to the triplet energy gap of the phosphorescent‐green emitting dopant, and a very high external quantum efficiency (EQE) of 25.0%. Moreover, the OLEDs show low efficiency roll‐off with an EQE of over 21% at 10 000 cdm−2. The device displays a very good orange color (CIE of (0.501, 0.478) at 1000 cdm−2) with very little color shift with increasing luminance. The transient electroluminescence of the OLEDs indicate that both energy transfer and direct charge trapping takes place in the devices.
Large‐Area Flexible Core–Shell Graphene/Porous Carbon Woven Fabric Films for Fiber Supercapacitor Electrodes
Authors: Li Xiao , Zang Xiaobei , Li Zhen , Li Xinming , Li Peixu , Sun Pengzhan , Lee Xiao , Zhang Rujing , Huang Zhenghong , Wang Kunlin , Wu Dehai , Kang Feiyu , Zhu Hongwei 
Published: April 2013

AbstractNew porous materials are of great importance in many technological applications. Here, the direct synthesis of multi‐layer graphene and porous carbon woven composite films by chemical vapor deposition on Ni gauze templates is reported. The composite films integrate the dual advantages of graphene and porous carbon, having not only the excellent electrical properties and flexibility of graphene but also the porous characteristics of amorphous carbon. The multi‐layer graphene/porous carbon woven fabric film creates a new platform for a variety of applications, such as fiber supercapacitors. The designed composite film has a capacitance of 20 μF/cm2, which is close to the theoretical value and a device areal capacitance of 44 mF/cm2.
Iron‐Catalysed Borylation of Arenediazonium Salts to Give Access to Arylboron Derivatives via Aryl(amino)boranes at Room Temperature
Authors: Marciasini Ludovic D. , Richy Nicolas , Vaultier Michel , Pucheault Mathieu 
Published: April 2013

AbstractComplementary to previously described Miyaura borylation methods, a new access to boron derivatives via aryl(amino)boranes is described. Direct coupling between aryldiazonium salts and diisopropylaminoborane is catalysed by 0.1% ferrocene leading to the formation of a carbon‐boron bond. The obtained aryl(amino)boranes could eventually then be transformed into boronic acids, boronates or borates.
Copper‐Catalyzed Domino SN2′/Coupling Reaction: A Versatile and Facile Synthesis of Cyclic Compounds from Baylis–Hillman Acetates
Authors: Niu Qingsheng , Mao Hui , Yuan Guodong , Gao Jilong , Liu Haiquan , Tu Yawei , Wang Xiaoxia , Lv Xin 
Published: April 2013

AbstractA variety of substituted quinoline/pyridine, thiochromene and naphthalene derivatives, which might be of biological and medicinal value, were synthesized by copper‐catalyzed domino SN2′/coupling, SN2′/deacylation/coupling and SN2′/coupling/elimination reactions. The method provides a general and convenient approach to the synthesis of various substituted cyclic compounds from the corresponding Baylis–Hillman (B‐H) acetates and N‐/S‐/C‐nucleophiles.