bluuebunny/crossref_metadata_2025_split huggingface dataset:
VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the U.S.
Authors: Blanthorne Cynthia , Westin Stu 
Published: August 2015

ABSTRACT
This paper provides a review of the literature on the role of the Volunteer Income Tax Assistance (VITA) program in accounting education. The consensus is that the VITA program affords students an experiential learning opportunity to enhance their academic experience with real-life work exposure. However, there also seems to be a sense of underutilization of VITA as a service learning activity. Underlying that sentiment, somewhat, is the lack of an ongoing, constructive discourse on current practices. These observations provided us the impetus to develop and administer a cross-sectional survey investigating the structure of VITA programs in accounting education in the U.S. We utilize a non-sampling research design in that we reach out to the entire population of accounting programs in the U.S. The study includes an analysis of active VITA programs, an investigation into the demise of discontinued programs, and descriptive information on institutions that have never offered a program. Our goal is to energize VITA program activity in accounting education and promote future discussion and research about the program. We contribute to the literature by providing the first comprehensive literature review of VITA programs in accounting education coupled with a data-driven description of the current status of VITA.
Attained Education and Promotion in Public Accounting
Authors: Brink Alisa G. , Norman Carolyn Strand , Wier Benson 
Published: August 2015

ABSTRACT
The purpose of this study is to investigate the effects of various educational degree paths on promotion probabilities in public accounting in the Big 4 firms. We analyze survey responses from 860 accounting professionals in the United States who work at the Big 4 accounting firms to examine six distinct degree paths. Survival analyses indicate that Master's and M.B.A. degrees positively impact promotion probability relative to 120-hour or 150-hour undergraduate degrees. In general, technical degrees (Master's of Tax or Master's of Accountancy) offer a higher promotion probability for senior to manager, and M.B.A. degrees offer a higher promotion probability for senior manager to partner. This suggests that an M.B.A. with a concentration in tax or accountancy might be the best degree path for success in the accounting profession. Our results should be of interest to all accounting stakeholders, including accounting program advisors and their student advisees, accounting firms, state boards of accountancy in the United States, as well as the Federation of Schools of Accountancy.
Prevalence of class 1 and 2 integrons among the multidrug resistant uropathogenic strains of Escherichia coli
Authors: Azam Haddadi , Ghezeljeh Somayeh Mikaili , Mahmoud Shavandi 
Published: August 2015

Abstract

Background
Multidrug resistance is a serious problem in the treatment of urinary tract infections. Horizontal gene transfer, directed by strong selective pressure of antibiotics, has resulted in the widespread distribution of multiple antibiotic resistance genes. The dissemination of resistance genes is enhanced when they are trapped in integrons.

Objectives
To determine the prevalence of integrons among multidrug resistant Escherichia coli strains collected from regional hospitals and private clinical laboratories in Alborz province.

Methods
The susceptibility of 111 clinical Escherichia coli isolates was tested using a Kirby–Bauer disk diffusion method for common antibiotics. Isolates were screened for the production of extended spectrum β-lactamases (ESBLs) using a double disk synergy test. The existence of integrons was confirmed by amplification of the integrase gene and their class determined via analysis of PCR products by PCR-RFLP.

Results
Isolates showed the highest resistance to amoxicillin. Nitrofurantoin, amikacin, and ceftizoxime were the most effective antibiotics in vitro. Eighty-eight isolates of 111 (79%) were resistant to more than three unrelated drugs. We found 30% of the multidrug resistant isolates harbor integrons. Class 1 and 2 integrons were detected in 25 and 1 isolates, respectively. ESBL screening of strains showed 45 isolates (40%) were positive; 22% of the ESBL-positive isolates carried class 1 integrons and the frequency of MDR in ESBLpositive isolates was 93%.

Conclusion
The existence of integrons in only 29.5% of multidrug resistant isolates showed that besides integrons, antibiotic resistance genes were probably carried on other transferable elements lacking integrons, such as transposons or plasmids.
De Verdonk-factor?
Authors: Sterckx L. 
Published: August 2015

Marriage migration from Turkey and Morocco in decline
Between 2001 and 2012 there has been a sharp drop in marriage migration from Turkey and Morocco. The number of migration marriages fell particularly sharply in the years after 2004, after changes were made in the legislation concerning marriage migration: the income and age requirements were raised and passing a pre-entry test became conditional to obtaining a visum. This article aspires to explain this decline of migration marriages among co-ethnics of Turkish and Moroccan origin in the Netherlands. As the strongest decline in the number of migration marriages coincides with the introduction of stricter conditions for marriage migration, the author states that these changes in the law acted as a catalyst for a change in mentality among migrant families of Turkish and Moroccan origin.
Grote diversiteit en enige rechtsgelijkheid
Authors: Waaldijk K. 
Published: August 2015

Great diversity and some equality: non-marital legal family formats for same-sex couples in Europe
This article gives a compact overview of developments in national and European law regarding same-sex partners. Over the last decades, new legal family formats (such as registered partnership and de facto union) have been made available in a growing number of countries. The number of countries that have opened up marriage to same-sex couples is also growing. Authors of comparative family law have proposed various classifications of the new legal family formats. Meanwhile, an increasing number of EU laws now acknowledge non-marital partners. The European Courts have been asked several times to rule on controversial differentiations between different legal family formats or between same-sex and different-sex partners. In the case law of the European Court of Human Rights one can find examples of affirmative eloquence which suggest that more steps towards full legal recognition of same-sex families could be expected.
Pre‐Plated Cell Lines for ADMETox Applications in the Pharmaceutical Industry
Authors: Torres Francisco M. , Sáfár Zsolt , Vázquez‐Sánchez Maria A. , Kurunczi Anita , Kis Emese , Magnan Rémi , Jani Márton , Nicolás Oriol , Krajcsi Péter 
Published: August 2015

AbstractMembrane transporters significantly modulate membrane permeability of endobiotics and xenobiotics, such as bile acids and drugs, respectively. Various in vitro methods have been established for both ATP‐binding cassette (ABC) transporters to examine cellular efflux and uptake, and for solute carriers (SLC) to examine cellular uptake of substrates. Cell‐based systems are the models of choice to test drug‐transporter interactions as well as drug‐drug interactions for research and regulatory purposes, albeit, for low passive permeability substrates of ABC transporters, vesicular uptake assays are also recommended. Commercially available pre‐plated cells (e.g., immortalized or transfected) offer a useful alternative to in‐house cell culture. Three main methods are known to manufacture pre‐plated cultures: regular culture medium with vacuum seal, cryopreserved delivery, and the solid shipping media technology. The regular culture medium and the solid shipping media technologies provide ready‐to‐use models for end users. Models expressing a broad selection of transporters are available in pre‐plated formats for absorption, distribution, metabolism, excretion, and toxicity (ADMETox) studies. Conversely, the application and utility of pre‐plated cultures coupled with personal experiences have not been extensively covered in published research papers or reviews, despite availability and significant use of pre‐plated products in the pharmaceutical industry. In this overview, we will briefly describe: 1) in vitro tools commonly used for ADMETox testing; 2) methods employed in manufacturing, shipment and preparation of pre‐plated cell lines; 3) cell‐membrane barrier models currently available in pre‐plated format to reproduce passage restriction of physiological barriers to certain compounds; and 4) recommended pre‐plated cell lines overexpressing uptake transporters for ADMETox applications. © 2015 by John Wiley & Sons, Inc.
Role of the strengthened El Niño teleconnection in the May 2015 floods over the southern Great Plains
Authors: Simon Wang S.‐Y. , Huang Wan‐Ru , Hsu Huang‐Hsiung , Gillies Robert R. 
Published: August 2015

AbstractThe climate anomalies leading to the May 2015 floods in Texas and Oklahoma were analyzed in the context of El Niño teleconnection in a warmer climate. A developing El Niño tends to increase late‐spring precipitation in the southern Great Plains, and this effect has intensified since 1980. Anthropogenic global warming contributed to the physical processes that caused the persistent precipitation in May 2015: Warming in the tropical Pacific acted to strengthen the teleconnection toward North America, modification of zonal wave 5 circulation that deepened the stationary trough west of Texas, and enhanced Great Plains low‐level southerlies increasing moisture supply from the Gulf of Mexico. Attribution analysis using the Coupled Model Intercomparison Project Phase 5 single‐forcing experiments and the Community Earth System Model Large Ensemble Project indicated a significant increase in the El Niño‐induced precipitation anomalies over Texas and Oklahoma when increases in the anthropogenic greenhouse gases were taken into account.
Modeling rainfall drop size distribution in southern England using a Gaussian Mixture Model
Authors: Ekerete K'ufre‐Mfon E. , Hunt Francis H. , Jeffery Judith L. , Otung Ifiok E. 
Published: August 2015

AbstractUnderstanding and modeling the rainfall drop size distribution is important in a number of applications, in particular predicting and mitigating attenuation of satellite signals in the millimeter band. Various standard statistical distributions have been proposed as suitable models, the first widely accepted being the exponential distribution. Subsequently, gamma and lognormal distributions have been shown to provide better rainfall rate computations. Some empirical studies have revealed bimodal distributions under some circumstances. A natural question to ask therefore is how often gamma and lognormal distributions fit the empirical data. In this paper we fit lognormal and gamma distributions to 1 min slices of rainfall drop size distributions taken from 7 year data from the Chilbolton Observatory in southern England. The chi‐square goodness of fit of the models against the data is calculated, and it is found that failure to fit is greater than would normally be expected. This failure to fit is broken down and examined against seasonal variations, different rain rates, atmospheric temperature, and wind speed. Possible reasons for the lack of fit are explored, and alternative fits using models based on Gaussian Mixture Models are developed and found to be an improvement.
Umwandlung einer Anthranilatsynthase in eine Isochorismatsynthase: Implikationen für die Evolution von Chorismat‐umsetzenden Enzymen
Authors: Plach Maximilian G. , Löffler Patrick , Merkl Rainer , Sterner Reinhard 
Published: August 2015

AbstractChorismat‐umsetzende Enzyme spielen in Pflanzen sowie frei lebenden und infektiösen Mikroorganismen eine entscheidende Rolle bei der Biosynthese zahlreicher Metabolite. Zu diesen Enzymen zählen die primärmetabolische Anthranilatsynthase (AS) und die homologe, sekundärmetabolische Isochorismatsynthase (ICS). Beide Enzyme katalysieren mechanistisch ähnliche Reaktionen, wobei sie Ammoniak bzw. Wasser als Nukleophil nutzen. Wir zeigen hier, dass die Nukleophilspezifität der AS durch nur zwei Aminosäureaustausche im Zugangskanal zum aktiven Zentrum von Ammoniak auf Wasser erweitert werden kann. Die resultierende Bifunktionalität dieser AS/ICS‐Variante verdeutlicht, dass die Evolution eines sekundärmetabolischen Enzyms von einem primärmetabolischen aus durch wenige Mutationen erfolgen kann und nicht zwingend eine initiale Genduplikation voraussetzt. Allgemein betrachtet, tragen unsere Erkenntnisse zum Verständnis bei, wie in der Natur innerhalb von Enzym‐Superfamilien neue Reaktionen evolvieren.
Ring Opening of Bicyclo[3.1.0]hexan‐2‐ones: A Versatile Synthetic Platform for the Construction of Substituted Benzoates
Authors: Feierfeil Johannes , Grossmann Adriana , Magauer Thomas 
Published: August 2015

AbstractDescribed is the development of a highly efficient 2π disrotatory ring‐opening aromatization sequence using bicyclo[3.1.0]hexan‐2‐ones. This unprecedented transformation efficiently proceeds under thermal conditions and allows facile construction of uniquely substituted and polyfunctionalized benzoates. In the presence of either amines or alcohols formation of substituted anilines or ethers, respectively, is achieved. Additionally, the utility of this method was demonstrated in a short synthesis of sekikaic acid methyl ester.
Aqueous Sulfate Separation by Crystallization of Sulfate–Water Clusters
Authors: Custelcean Radu , Williams Neil J. , Seipp Charles A. 
Published: August 2015

AbstractAn effective approach to sulfate separation from aqueous solutions is based on the crystallization of extended [SO4(H2O)52−]n sulfate–water clusters with a bis(guanidinium) ligand. The ligand was generated in situ by hydrazone condensation in water, thereby bypassing the need for elaborate syntheses, tedious purifications, and organic solvents. Crystallization of sulfate–water clusters represents an alternative approach to the now established sulfate separation strategies that involve encapsulation of the “naked” anion.
Minimal Synthetic Cells to Study Integrin‐Mediated Adhesion
Authors: Frohnmayer Johannes P. , Brüggemann Dorothea , Eberhard Christian , Neubauer Stefanie , Mollenhauer Christine , Boehm Heike , Kessler Horst , Geiger Benjamin , Spatz Joachim P. 
Published: August 2015

AbstractTo shed light on cell‐adhesion‐related molecular pathways, synthetic cells offer the unique advantage of a well‐controlled model system with reduced molecular complexity. Herein, we show that liposomes with the reconstituted platelet integrin αIIbβ3 as the adhesion‐mediating transmembrane protein are a functional minimal cell model for studying cellular adhesion mechanisms in a defined environment. The interaction of these synthetic cells with various extracellular matrix proteins was analyzed using a quartz crystal microbalance with dissipation monitoring. The data indicated that integrin was functionally incorporated into the lipid vesicles, thus enabling integrin‐specific adhesion of the engineered liposomes to fibrinogen‐ and fibronectin‐functionalized surfaces. Then, we were able to initiate the detachment of integrin liposomes from these surfaces in the presence of the peptide GRGDSP, a process that is even faster with our newly synthesized peptide mimetic SN529, which specifically inhibits the integrin αIIbβ3.
The effect of processing routes on the thermal and mechanical properties of poly(urethane‐isocyanurate) nanocomposites
Authors: Kenny José María , Torre Luigi , Chiacchiarelli Leonel Matias 
Published: August 2015

ABSTRACTA systematic investigation of four processing routes was implemented so as to evaluate the thermal and mechanical properties of nanosilica (NS) reinforced poly(urethane‐isocyanurate) nanocomposites (NC). The NS dispersion in the Polmix and the Isomix routes was performed in the polyol and the isocyanate precursor, respectively. The Isopol and the Solvmix routes consisted on the dispersion of the filler after the mixing of the precursors and with the aid of solvents, respectively. The NS dispersion, fractography (SEM, TEM), flexural and tensile mechanical properties, thermogravimetric analysis and FTIR analysis of NCs was performed as a function of processing route, isocyanate index, and NS concentration. Each route produced a NC with distinct properties, which were correlated to the NS agglomeration degree and how the NS affected the thermal transitions of the HS and the relative ratio of urethane and isocyanurate chemical groups. For example, the NC prepared with the Polmix route had substantial improvements of σt and εt of around +40 and +52%, respectively and an improved thermal resistance of the Hard Segments. © 2015 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2015, 132, 42750.
Preparation and properties of epoxy‐modified tung oil waterborne insulation varnish
Authors: Cao Mengye , Wang Hualin , Cai Ruizhi , Ge Qing , Jiang Suwei , Zhai Linfeng , Jiang Shaotong 
Published: August 2015

ABSTRACTThis work aimed to develop a novel epoxy‐modified tung oil waterborne insulation varnish with blocked hexamethylene diisocyanate as a curing agent. The Diels–Alder reaction between tung oil and maleic anhydride, and the ring‐opening esterification reaction of epoxy resin were confirmed. The conversion rate of epoxy was explored as a function of reaction time and temperature. The effects of epoxy resin content on the thermal stability, water absorption and insulation properties (insulation strength, volume resistivity, and surface resistivity) of films were investigated, and the resistances of films to salted water were evaluated. The increase in epoxy resin contents could improve the thermal stability and insulation properties of films, and decreased the water adsorption of films, but when the epoxy resin content reached 30% and above, the water solubility of resin became poor. After being immersed in 3.5 wt % NaCl solution, the electrical insulation strength of films were lower than that in dry state, and decreased as the immersed time prolonged. In particular, the electrical insulation strength loss of films increased significantly for epoxy resin content at 15% and below. Furthermore, the increase of epoxy resin content could improve the hardness and adhesion of films, but the flexibility of films became worse. On the basis of experimental, the epoxy resin content at 25% was appropriate to prepare waterborne epoxy‐modified tung oil resin. The resulting varnish may have potential as an immersing insulation varnish for the spindle of electric motor. © 2015 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2015, 132, 42755.
167 individuals versus millions of hooks: bycatch mitigation in longline fisheries underlies conservation of Amsterdam albatrosses
Authors: Thiebot Jean‐Baptiste , Delord Karine , Barbraud Christophe , Marteau Cédric , Weimerskirch Henri 
Published: August 2015

Abstract1. Industrial fisheries represent one of the most serious threats worldwide to seabird conservation. Death of birds in fishing operations (i.e. bycatch) has especially adverse effects on populations of albatrosses, which have extremely low fecundity.2. The single population worldwide of Amsterdam albatross (Diomedea amsterdamensis) comprises only 167 individuals and risks considerable decline over the mid‐term from additional mortality levels potentially induced by fisheries. The priority actions listed in the current conservation plan for this species included characterizing the longline fisheries operating within its range, dynamically analysing the overlap between albatrosses and these fisheries, and providing fisheries management authorities with potential impact estimates of longline fisheries on the Amsterdam albatross.3. During all life‐cycle stages and year quarters the birds overlapped extensively with fishing effort in the southern Indian and Atlantic oceans. Fishing effort, and consequently overlap score (calculated as the product of fishing effort and time spent by the birds in a spatial unit) was highest in July–September (45% of the hooks annually deployed). Just three fleets (Taiwanese, Japanese and Spanish) contributed to >98% of the overlap scores for each stage (72% from the Taiwanese fleet alone, on average). Daily overlap scores were higher for the non‐breeding versus the breeding stages (3‐fold factor on average).4. Based on previous bycatch rates for other albatross species, this study estimated that longline fisheries currently have the potential to remove ~2–16 individuals (i.e. ~5%) each year from the total Amsterdam albatross population, depending on whether bycatch mitigation measures were or were not systematically employed during the fishing operations.5. Recent bycatch mitigation measures may be instrumental in the conservation of the Amsterdam albatross. This study suggests three further key recommendations: (1) to focus conservation efforts on the austral winter; (2) to require all operating vessels to report ring recoveries; and (3) to allocate special regulation of fishing operations in the areas of peak bycatch risk for the Amsterdam albatrosses. Copyright © 2015 John Wiley & Sons, Ltd.
Studies on the synthesis, characterization, human serum albumin binding and biological activity of single chain surfactant–cobalt(III) complexes
Authors: Vignesh G. , Sugumar K. , Arunachalam S. , Vignesh S. , Arthur James R. , Arun R. , Premkumar K. 
Published: August 2015

AbstractThe interaction of surfactant–cobalt(III) complexes [Co(bpy)(dien)TA](ClO4)3 · 3H2O (1) and [Co(dien)(phen)TA](ClO4)3 · 4H2O (2), where bpy = 2,2′‐bipyridine, dien = diethylenetriamine, phen = 1,10‐phenanthroline and TA = tetradecylamine with human serum albumin (HSA) under physiological conditions was analyzed using steady state, synchronous, 3D fluorescence, UV/visabsorption and circular dichroism spectroscopic techniques. The results show that these complexes cause the fluorescence quenching of HSA through a static mechanism. The binding constant (Kb) and number of binding‐sites (n) were obtained at different temperatures. The corresponding thermodynamic parameters (∆G°, ∆H° and ∆S°) and Ea were also obtained. According to Förster's non‐radiation energy transfer theory, the binding distance (r) between the complexes and HSA were calculated. The results of synchronous and 3D fluorescence spectroscopy indicate that the binding process has changed considerably the polarity around the fluorophores, along with changes in the conformation of the protein. The antimicrobial and anticancer activities of the complexes were tested and the results show that the complexes have good activities against pathogenic microorganisms and cancer cells. Copyright © 2015 John Wiley & Sons, Ltd.
Das Leitgewebe gibt den Takt an
Authors: Meyer Katja , Staiger Dorothee 
Published: August 2015

AbstractEine innere Uhr synchronisiert den Tagesablauf der Pflanze mit dem Tag‐Nacht‐Rhythmus. In jeder Pflanzenzelle tickt ein molekulares Uhrwerk, das durch den Licht‐Dunkel‐Wechsel getaktet wird. Bisher gingen die Chronobiologen davon aus, dass die Uhren in den einzelnen Pflanzenzellen unabhängig voneinander gehen. Neuere Arbeiten an der Modellpflanze Arabidopsis thaliana haben nun gezeigt, dass die innere Uhr der Blätter etwas anders aufgebaut ist als die innere Uhr in den Wurzeln und diese sogar steuert. Auch innerhalb eines Blattes sind die Zellen in verschiedenen Zelltypen, den Mesophyllzellen, den Zellen der Epidermis und den Zellen des Leitgewebes unterschiedlich, und die Uhr im Leitgewebe gibt den Uhren in den Mesophyllzellen den Takt vor. Somit scheint es im Uhrensystem der Pflanze eine Hierarchie zu geben. Eine solche Rangordnung war bisher nur von Tier und Mensch bekannt mit dem übergeordneten Steuerzentrum im Gehirn und galt als ein fundamentaler Unterschied in der Organisation des Zeitmess‐Systems.