bluuebunny/crossref_metadata_2025_split huggingface dataset:
Advancing Environmental Responsibility in Times of Global Consolidation
Authors: Skaggs M.M. , Johnstone J.E. 
Published: June 2014

Summary
The oil and gas industry is continuing its trend toward global consolidation. The merged corporations are establishing their future environmental and social responsibility benchmarks as they structure their new organizations. Improvements in these areas result only when the best personnel and environmental management systems of the predecessor entities are preserved and spread throughout the merged corporation. Our industry is becoming more efficient and profitable through the efforts of its best people, the electronic exchange of best practices, and through other technological advancements. Mergers provide a unique opportunity to advance our industry's tradition of environmental and social responsibility in the same manner-by building new organizations that draw from the best resources and practices of both predecessors.
The phone rang in the middle of a dark, cold January night at 3 a.m. On the other end of the phone was one of my best friends calling me from the West Coast. "Did you hear?" were the first words I recognized, struggling to wake up. "Hear what?" was my reply. "We were just sold." At that instant, a cold feeling came over me as I realized that the company that I had toiled for, defended, and invested the greater part of my life in had suddenly vanished. The next morning, we all read about the deal in the newspapers and on the Internet.
The papers told how the alliance would increase shareholder value by reducing costs and improving profits. The synergies of adjacent producing properties and how overhead could be reduced by eliminating duplication was constantly touted. Employees would be treated extremely well because those who wanted to leave would be given a "golden parachute." Every where in the press there was a buzz about how much business sense this merger would make and how the stock price would benefit.
But where was the discussion about environment, health, and safety? There were no press reports about that. The Wall Street Journal did not mention it. The local newspapers did not write about it. The safety and health aspects of the merger were not mentioned on the television news.
We constantly hear about how mergers lead to reductions in costs, greater economies of scale, and the elimination of duplication. Reservoir engineers and the exploration staffs marvel at the combined potential strength of the new company. But there is virtually no comment or thought about how the merging of two great companies can help the environment or reduce injuries to personnel.
Can mergers improve safety and environmental performance? Obviously, each of the merged companies is going to already have safety and environmental programs in place. A side-by-side comparison of each company's programs would usually find areas of greater strengths and weaknesses. Safety and environmental professionals, much like the reservoir engineers and exploration staffs, should be able to develop new programs and practices, taking the best from each of the merged companies, to create a better result.
Practical Aspects of Scaleup of Simulation Models
Authors: Stern David 
Published: June 2014

Distinguished Author Series articles are general, descriptive representations that summarize the state of the art in an area of technology by describing recent developments for readers who are not specialists in the topics discussed. Written by individuals recognized to be experts in the area, these articles provide key references to more definitive work and present specific details only to illustrate the technology. Purpose: to inform the general readership of recent advances in various areas of petroleum engineering.

Abstract
With the advent in the early 1990s of stochastic geologic models with increased structural and stratigraphic complexity, a need arose for improved technology to create dynamic simulation models that preserve the displacement behavior of the more finely gridded static geologic model. This process of constructing relatively coarsely gridded simulation models from fine-scale geologic models is referred to as scaleup.

Introduction
Scaleup technology was developed for two reasons.• With model sizes ranging from 1 million to 50 million cells, geologic models are too large to simulate directly.• Because the new techniques for geologic modeling produced complex spatial variations in permeability and porosity for complex structures, simple methods used in the past for averaging properties across the model were no longer accurate.
This paper describes technology currently used to develop a simulation-model grid and scaleup grid properties, the underlying basis for the technology, and the practical process used to ensure that the simulation model preserves the behavior of the geologic model used as input. Most, if not all, of the individual components of this procedure have been implemented in commercial software. However, the process used to ensure creation of a useful model is as important as any of the individual algorithms. This paper describes such a scaleup process, which has been applied extensively at ExxonMobil over the last 10 years. It consists of six steps, as follows.Interrogate the geologic model.Construct the simulation grid.Generate static properties.Use flow-based scale averaging to determine permeability.Connect the wells.Verify quality of the model.
An example application of this process will be described briefly at the end of the paper.
The goal of this process is to create the simplest, coarsest simulation model that adequately preserves displacement-process physics and reservoir description.
Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?
Authors: Czerney Keith , Schmidt Jaime J. , Thompson Anne M. 
Published: June 2014

ABSTRACT
According to auditing standards, explanatory language added at the auditor's discretion to unqualified audit reports should not indicate increased financial misstatement risk. However, an auditor is unlikely to add language that would strain the auditor-client relationship absent concerns about the client's financial statements. Using a sample of 30,825 financial statements issued with unqualified audit opinions during 2000–2009, we find that financial statements with audit reports containing explanatory language are significantly more likely to be subsequently restated than financial statements without such language. We find that this positive association is driven by language that references the division of responsibility for performance of the audit, adoption of new accounting principles, and previous restatements. In addition, we find that (1) “emphasis of matter” language that discusses mergers, related-party transactions, and management's use of estimates predicts restatements related to these matters, and that (2) the financial statement accounts noted in the explanatory language typically correspond to the accounts subsequently restated. In sum, our results suggest that present-day audit reports communicate some information about financial reporting quality.
Applying the New Accounting for Business Combinations and Intangible Assets to Partner Admissions
Authors: Nurnberg Hugo 
Published: June 2014

ABSTRACT
A long-standing partnership accounting issue is whether to recognize a bonus or goodwill (or other asset write-ups) upon a partner admission when the incoming partner's net asset contribution differs from his/her capital balance. Although extensively discussed in advanced accounting textbooks, that guidance is nonauthoritative, and the authoritative guidance in the FASB Codification makes almost no mention of partner admissions.
This paper discusses how changes in GAAP since 2001 affect the accounting for partner admissions, especially the revised accounting for business combinations and intangible assets. It discusses the circumstances when partner admissions are business combinations. For most partner admissions that are business combinations, the partnership should recognize at fair value the net assets contributed by the incoming partner, including identifiable intangible assets and goodwill. For partner admissions that are reverse acquisitions, the partnership should revalue its own identifiable net assets and goodwill to fair value. Finally, for partner admissions that are not business combinations, the partnership should recognize the net assets contributed by the incoming partner, including identifiable and nonidentifiable intangible assets but not goodwill. Importantly, simple application of the bonus or goodwill methods that are illustrated in textbooks does not conform to GAAP for partner admissions that are business combinations.
The settling factors of Roman villas in southern Lusitania
Authors: Firnigl Anett 
Published: June 2014

Abstract
The Romans arrived to the Iberian Peninsula in the 3rd century B.C.: they transformed the Hispanian administration, the landscape and culture. The area of Lusitania expanded in the middle and southern part of Portugal, south from the River Douro, as well as on the autonom community of Extremadura, Spain. The production of the Roman villas gave the great mass the agricultural and commercial background of the Province. These produced wares got to the several lands of the Empire on the well-established road network and across the rivers and seas. The Roman villa was on a cultivation- and stock-raising-adapted farming unit with living houses, bath, and outbuildings, which had the biggest importance. The villas of Lusitania were concetrated into several groups: around the cities of Cascais and Lisboa, Èvora and Mèrida, as well. A bigger group ran along the southern coast of the Iberian Peninsula: the villas presented in this study (e.g., Milreu, Cerro da Vila, and Abicada) were specialized on seafood products and maritime trade. Other sites are also known where the presence of a villa has not been discovered yet, but where economic and industrial facilities were excavated (e.g., cetaria, which means a basin for the production of the fish sauce garum in the Portuguese terminology).
Cross-Country Nonparametric Analysis of Bahrains Banking System
Authors: Grigorian David , Manole Vlad 
Published: June 2014

Abstract
Bahrains financial sector development strategy succeeded in building a leading regional banking center, which has become one of the main engines of growth and sources of employment. Based on bank level productivity estimates obtained using non-parametric estimation, the paper concludes that Bahrain continues to occupy a front-runner position among sample GCC countries. Results also reveal that: (i) banks in Bahrain still lag behind their Singaporean counterparts (included in the study as a benchmark), and (ii) there is strong competition from other countries in the region. The results appear to be robust with respect to changes in the sample size and model specifications.
Of Artists and Models. Italian Silent Cinema between Narrative Convention and Artistic Practice
Authors: Blom Ivo 
Published: June 2014

Abstract
The paper presents the author’s research on the representation of painters and sculptors, their models and their art works in Italian silent cinema of the 1910s and early 1920s. This research deals with both the combination of optical (painterly) vs. haptical (sculptural) cinema. It also problematizes art versus the real, as well as art conceived from cinema’s own perspective, that is within the conventions of European and American cinema. In addition to research in these filmic conventions the author compares how the theme manifests itself within different genres, such as comedy, crime and adventure films, diva films and strong men films. Examples are : Il trionfo della forza (The Triumph of Strength, 1913), La signora Fricot è gelosa (Madam Fricot is Jelous, 1913), Il fuoco (The Fire, Giovanni Pastrone, 1915), Il fauno (The Faun, Febo Mari, 1917), Il processo Clemenceau (The Clemenceau Affair, Alfredo De Antoni, 1917) and L’atleta fantasma (The Ghost Athlete, Raimondo Scotti, 1919). I will relate this pioneering study to recent studies on the representation of art and artists in Hollywood cinema, such as Katharina Sykora’s As You Desire me. Das Bildnis im Film (2003), Susan Felleman’s Art in the Cinematic Imagination (2006) and Steven Jacobs’s Framing Pictures. Film and the Visual Arts (2011), and older studies by Thomas Elsaesser, Angela Dalle Vacche, Felleman and the author.
The Body as Interstitial Space between Media in Leçons de Ténèbres by Vincent Dieutre and Histoire d’un Secret by Mariana Otero
Authors: Monteiro Marlène 
Published: June 2014

Abstract
This essay examines the ways in which the representation of the body in painting is the starting point of a broader reflection on the plasticity of the medium in two French autobiographical films. In Histoire d’un secret (Story of a Secret, 2003) by Mariana Otero and Leçons de ténèbres (Tenebrae Lessons, 2000) by Vincent Dieutre, the body is indeed at the centre, albeit in very different ways. The first is a documentary about the director’s mother who died of the consequences of an illegal abortion in the late sixties. She was an artist and her paintings, many of which depict lascivious female nudes, pervade the film. The second is a self-fictional essay that weaves together narrated episodes of the film-maker’s story as a homosexual and drug addict with close-ups of Caravaggist paintings which tend to focus on bodies in pain. Whether prefiguring death and embodying the absent body through the latent evocation of maternity in the first case, or looking back into figural art in the second, both films point to the plasticity of the medium through the representation of matter, that is, paint and, ultimately, the body. The way in which both film-makers resort to light, the close-up, and, as far as Dieutre is concerned, the diversity of film formats, embodies what Deleuze defines as the haptic gaze to explore cinema’s own materiality. In addition, the presence of the paintings introduces the issue of intermediality which modestly points to a mise en abyme of the broader question of cinema’s shifting ontology.
Sensations of Dysphoria in the Encounter of Failing Bodies: The Cases of Karaoke by Donigan Cumming, Last Days by Gus Van Sant, and Drunk by Gillian Wearing
Authors: Tremblay Élène 
Published: June 2014

Abstract
The essay examines films and video installations that present the figures of suffering bodies and trigger strong dysphoric sensations through empathy: Karaoke (1998) by Donigan Cumming, Last Days (2005) by Gus Van Sant, and Drunk (2000) by Gillian Wearing. In addition to strong pathemic strategies that intensify the reception of the image, these artworks also contain counter-pathemic elements that distance the viewer from pathos. These long, moving, close examinations of pathemic physical states not only project the viewer into a frozen, insistent, and fascinated gaze at the suffering body and place him or her in a mirrored passive position but also offer an opportunity to move from sensation to sentiment, and then to sensitivity toward and experience of various stages of the empathetic response.
Affective Realism and the Brand New Brazilian Cinema
Authors: Lira Ramayana 
Published: June 2014

Abstract
The restricted vocabulary that is often applied to discuss Contemporary Brazilian Cinema (aesthetics of hunger, marginality, national allegory, identity, bad consciousness) reveals a sort of generalizing approach that ignores the films’ singularities and overlooks diverse affiliations. Works by young Brazilian filmmakers such as Irmãos Pretti, Eduardo Valente, Rodrigo Siqueira, and Sérgio Borges are a real challenge for the critic inasmuch as they escape this vocabulary and propose other questions. The films made by this young generation bypass traditional themes like urban violence and historical revisionism, thus demanding we rethink the political potency of Brazilian Cinema. Moreover, these films are not concerned with images of Brazil, pointing out to a post-identity politics that go beyond narratives of nation, class, or gender. This proposal aims at discussing this Brand New Brazilian Cinema (Novísssimo Cinema Brasileiro) and its affective realism. No longer a referent for a sociological truth about Brazilian society, realism is taken as something that the image does, i.e., as an affect that challenges the viewer’s response-ability. This paper discusses two films (No meu lugar [Eye of the Storm, Eduardo Valente, 2009] and O céu sobre os ombros [The Sky Above, Sérgio Borges, 2010]) in order to assess the political relevance of the notion of realism, in its relationship with affect.
Many-valued logics—implications and semantic consequences
Authors: Pásztor Varga Katalin , Alagi Gábor 
Published: June 2014

Abstract
In this paper an application of the well-known matrix method to an extension of the classical logic to many-valued logic is discussed: we consider an n-valued propositional logic as a propositional logic language with a logical matrix over n truth-values. The algebra of the logical matrix has operations expanding the operations of the classical propositional logic. Therefore we look over the Łukasiewicz, Post, Heyting and Rosser style expansions of the operations negation, conjunction, disjunction and with a special emphasis on implication.
In the frame of consequence operation, some notions of semantic consequence are examined. Then we continue with the decision problem and the logical calculi. We show that the cause of difficulties with the notions of semantic consequence is the weakness of the reviewed expansions of negation and implication. Finally, we introduce an approach to finding implications that preserve both the modus ponens and the deduction theorem with respect to our definitions of consequence.
Stackless programming in Miller
Authors: Németh Boldizsár , Csörnyei Zoltán 
Published: June 2014

Abstract
Compilers generate from the procedure or function call instruction a code that builds up an ”activation record” into the stack memory in run time. At execution of this code the formal parameters, local variables, data of visibility and the scope are pushed into the activation record, and in this record there are fields for the return address and the return value as well. In case of intensive recursive calls this is the reason of the frequent occurrences of the stack-overflow error messages. The classical technique for fixing such stack-overflows is to write programs in stackless programming style using tail recursive calls; the method is usually realised by Continuation Passing Style. This paper describes this style and gives an introduction to the new, special purpose stackless programming language Miller, which provides methods to avoid stack-overflow errors.
Identity, Otherness, Crime: Detective Fiction and Interethnic Hazards
Authors: Dobrescu Caius 
Published: June 2014

Abstract
The topic of Otherness has been investigated from the point of view of popular culture and popular fiction studies, especially on the basis of the multiracial social environments of the United States. The challenges of addressing real or potential conflicts in areas characterised by an ethnic puzzle are to some extent similar, but at the same time differ substantively from the political, legal, and fictional world of “race.” This paper investigates these differences in the ways of overcoming ethnic stereotyping on the basis of examples taken from post-World War II crime fiction of Southern Europe, and Middle East. In communist and post-communist Eastern Central Europe there are not many instances of mediational crime fiction. This paper will point to the few, although notable exceptions, while hypothesizing on the factors that could favor in the foreseeable future the emergence and expansion of such artistic experiments in the multiethnic and multicultural province of Transylvania.
Effects of Bracing of High-Rise Buildings upon their Static and Dynamic Behavior
Authors: Ivánková Oľga , Drobný Dušan , Medvecká Soňa 
Published: June 2014

Abstract
The paper describes effects of bracing of high-rise buildings upon their static and dynamic behaviour. In static and dynamic analyses, values of displacement for 4 different variants of stiffening elements distribution were calculated. The calculations were made for building both fixed into the ground and rested on elastic supports. The building was modelled as a 3D variant using Finite Element Method (FEM) in program Scia Engineer.
Bearing Capacity Analysis Using Meshless Local Petrov-Galerkin Method
Authors: Mužík Juraj 
Published: June 2014

Abstract
The paper deals with use of the meshless method for soil bearing capacity analysis. There are many formulations of the meshless methods. The article presents the Meshless Local Petrov-Galerkin method (MLPG) - local weak formulation of the equilibrium equations. The main difference between meshless methods and the conventional finite element method (FEM) is that meshless shape functions are constructed using randomly scattered set of points without any relation between points. The Heaviside step function is test function used in the meshless implementation presented in the article. Heaviside test function makes weak formulation integral very simple, because only body integral in governing equation is due a body force.
The use of accounting tools in the assessment of enterprise financing policy – debt and liquidity
Authors: Prysiński Łukasz , Kołysko Wiktor 
Published: June 2014

Abstract
The article is devoted to the use of accounting tools in the assessment of financial policy of enterprises in the financial crisis. The purpose of the article was to show the impact of financial structure on the financial liquidity of chosen similar firms.
The study hypothesized that during financial crisis, a better financial position in terms of liquidity have firms, which limit the level of short - term liabilities in financing short - term assets. To verify the hypotheses, the analysis of documents (financial statements) and debt and liquidity ratios were used.
Efficiency of public sector enterprises in conditions of crisis
Authors: Wypych Mirosław 
Published: June 2014

Abstract
The systemic transformation in Poland, aimed, among others, at activating market mechanisms, has resulted in a change in the ownership structure and privatization that has accompanied it. Privatization processes are commonly considered to be principally motivated by an increase in efficiency of the economy based on the assumption that efficiency of private enterprises is higher than that of public sector ones. The main aim of the article is to verify the above hypothesis. An analysis of efficiency of public and private sector enterprises, taking into account their organizational and legal forms, made on the basis of Central Statistical Office information, confirmed the above hypothesis. Private enterprises use their assets better and take advantage of the financial leverage mechanism to a larger extent. It should be emphasized, however, that private enterprises are more adversely affected by economic fluctuations caused by the crisis.
Public Debt under Financial Crisis in the New EU Member States
Authors: Uryszek Tomasz 
Published: June 2014

Abstract
With the growing imbalance of public sectors in the EU Member States, the public debt in the countries increased too. Public debt management institutions face the task of choosing the optimal debt structure in order to minimize the negative effects for the economy.
This article sets out to determine changes in the public debt structure in the EU Member States during economic crisis. It consists of four sections. Section one deals with public debt management under crisis conditions. In the next sections, the term, currency and lender structure of public debt in the new Member States are analysed and discussed. The last section presents major conclusions from the research.