bluuebunny/crossref_metadata_2025_split huggingface dataset:
Potencial teórico, social y metodológico en los trabajos finales de graduación de la maestría de Enfermería Ginecológica, Obstétrica y Perinatal
Authors: Rojas Valenciano Ligia , López Quirós Laura , Campos González Ana Ibis 
Published: February 2015

Introducción. El objetivo de este artículo es presentar los resultados del proyecto de investigación No. 421-B2-A19 en cuanto al potencial teórico, social y metodológico en los trabajos finales de graduación realizados en la maestría de Enfermería Ginecológica, Obstétrica y Perinatal. El componente de investigación en un área del quehacer de la Enfermería, cuya meta es preparar a los profesionales en enfermería clínica acerca de utilizar diligentemente la investigación. Método. Se aplicó la investigación documental como una variante de la investigación científica cuyo objetivo fundamental es el análisis de diferentes fenómenos utilizando técnicas muy precisas de la documentación existente que, directa o indirectamente, aporte la información. Se incluyó 37 trabajos de investigación aplicada, 22 sustentados en el enfoque cualitativo y 15 en el cuantitativo, desde el año 2003 al 2011. A cada trabajo se le aplicó un análisis crítico utilizando una matriz construida a partir de elementos recomendados por CASpe para valorar documentos científicos cuantitativos (Critical Appraisal Skills Programme Español). Para el análisis crítico de los trabajos finales de investigación de corte cualitativo también se construyó una matriz que incluye aspectos del CAT (Critically Appraised Topic): EBCP (Evidence-Based Clinical Practice).Resultado. Los trabajos finales de graduación no demostraron ser significativos en el cambio o mejoramiento de la práctica profesional en términos de mejorar la calidad de atención a las personas. Solo han sido relevantes para que se gradúe un grupo grande de estudiantes. Existe poca claridad –en general- de los aspectos metodológicos de los enfoques investigativos cualitativo y cuantitativo.Conclusión. La investigación en la maestría Ginecológica, Obstétrica y Perinatal no aporta un conocimiento enfermero sustantivo, lo cual provoca poco desarrollo disciplinar. Los trabajos finales de graduación aparentan ser solo requisito de graduación, por tanto, no contribuyen al mejoramiento de las prácticas ginecológicas, obstétricas y perinatales.
Carbon-TiO2 Nanostructures: Flame Synthesis and Characterization
Authors: De Falco Gianluigi , Commodo Mario , Pedata Paola , Minutolo Patrizia , D’Anna Andrea 
Published: February 2015

ABSTRACTThe synthesis of pure titania and carbon-titania nano-powders in a premixed atmospheric fuel-rich flame was studied. The variation of the flame C/O ratio allows to produce both pure titania and carbon-TiO2 nanoparticles. Raman Spectroscopy, X-ray Diffraction, Atomic Force Microscopy, Electrical Low Pressure Impactor and Scanning Electron Microscopy were used to characterize the synthesized nano-powders, in terms of crystallinity, phase content, size and morphology. Produced nano-powders with a dimension of 25-40 nm are composed by both rutile and anatase phases, with rutile being the predominant one. Reactive Oxygen Species analysis performed on the synthesized nano-powders showed that the inclusion of carbon in the nano-powders results in a reduced adverse health effect, in terms of ROS production.
Reactive Molecular Dynamics Simulations, Data Analytics and Visualization
Authors: Vashishta Priya , Kalia Rajiv K. , Nakano Aiichiro , Li Ying , Nomura Ken-ichi , Shekhar Adarsh , Shimojo Fuyuki , Shimamura Kohei , Kunaseth Manaschai 
Published: February 2015

ABSTRACTMultimillion-atom reactive molecular dynamics (RMD) and large quantum molecular dynamics (QMD) simulations are used to investigate structural and dynamical correlations under highly nonequilibrium conditions and reactive processes in nanostructured materials under extreme conditions. This paper discusses four simulations:1.RMD simulations of heated aluminum nanoparticles have been performed to study the fast oxidation reaction processes of the core (aluminum)-shell (alumina) nanoparticles and small complexes.2.Cavitation bubbles readily occur in fluids subjected to rapid changes in pressure. We have used billion-atom RMD simulations on a 163,840-processor Blue Gene/P supercomputer to investigate chemical and mechanical damages caused by shock-induced collapse of nanobubbles in water near silica surface. Collapse of an empty nanobubble generates high-speed nanojet, resulting in the formation of a pit on the surface. The gas-filled bubbles undergo partial collapse and consequently the damage on the silica surface is mitigated.3.Our QMD simulation reveals rapid hydrogen production from water by an Al superatom. We have found a low activation-barrier mechanism, in which a pair of Lewis acid and base sites on the Aln surface preferentially catalyzes hydrogen production.4.We have introduced an extension of the divide-and-conquer (DC) algorithmic paradigm called divide-conquer-recombine (DCR) to perform large QMD simulations on massively parallel supercomputers, in which interatomic forces are computed quantum mechanically in the framework of density functional theory (DFT). A benchmark test on an IBM Blue Gene/Q computer exhibits an isogranular parallel efficiency of 0.984 on 786,432 cores for a 50.3 million-atom SiC system. As a test of production runs, LDC-DFT-based QMD simulation involving 16,661 atoms was performed on the Blue Gene/Q to study on-demand production of hydrogen gas from water using LiAl alloy particles.
Novel Stabilized Enzyme Breaker for Fracturing Applications
Authors: Chopade Prashant , Fontenelle Lucas , Reddy B.R. , Coria Bianca 
Published: February 2015

Abstract
Enzyme breakers have been widely used in water-based fracturing fluids for more than three decades. Enzyme breakers have several significant advantages compared to traditional oxidizer chemical breakers. First, enzymes specifically break long-chain polymers without causing undesirable damage to the wellbore, formation, or fracturing equipment. Second, because of the catalytic nature of the enzyme, they are not consumed, thereby requiring minimal amounts. Third, enzymes are non-toxic compared to oxidant breakers. However, enzymes operate under a narrow pH range and often become inactive at high pH values. In addition, at elevated temperatures, their activity decreases or completely diminishes as a result of denaturing. This paper discusses a new method to extend the breaker activity of a mannanase enzyme to higher pH and temperatures by the addition of lignin-based additives.
Results show that the addition of lignosulfonates stabilizes the enzyme at an elevated temperature and pH, thereby extending enzymes breaker performance beyond what was previously achievable. Another aspect of fracturing fluid breakers that is difficult to control is break time. Generally, varying the amount of breaker provides customizable break times. For example, if a faster break time is required, then a larger amount of breaker is added to the fluid. However, enzymes are highly expensive, and the use of greater amounts to achieve a faster break adds significant cost. On the other hand, if lesser amounts of enzyme are used, extended break times are achievable, but the polymer breakdown becomes incomplete, which could lead to formation or propped fracture permeability damage. In this study, it was possible to modulate the break times of guar-based fluids by varying the amount of lignosulfonate and keeping the enzyme loading constant. The higher loading of the less-expensive lignosulfonate aids in faster breaking of the fluid viscosity. Consequently, this approach is more economical as it requires less enzyme loading. Additionally, the polymer breakdown is complete despite the low amounts of the enzyme used. The effects of different structural types of sulfonated lignins on enzyme activity are also discussed.
To the best of the authors' knowledge, there are no mannanase enzyme stabilizer additives available in the oilfield industry. Introduction of these new additives will aid in improving higher temperature and pH tolerance of mannanase enzyme breakers.
Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession
Authors: Alles Michael G. 
Published: February 2015

SYNOPSIS
Big Data is one of the most important developments in management practice today, with McKinsey Global Institute (2011) arguing that it will fundamentally change business. Forbes (2013) states that “the market for Big Data will reach $16.1 billion in 2014, growing 6 times faster than the overall information technology (IT) market.” Given the growing significance of Big Data as a business tool, this paper considers the extent to which Big Data will be embraced by the audit profession and how that usage will evolve over time. I put forward the hypothesis that auditors cannot stray too far from the practices of their clients since their credibility with and respect of those clients are the basis of the value added that they provide. Hence, if Big Data becomes an essential business tool, then inevitably it will have the same impact on auditing, albeit, perhaps later and with a more muted reaction. Analysis also indicates that American and international auditing standards, technological advances, and market forces are some of the facilitators and obstacles that will determine the use of Big Data by auditors and that will shape how that usage will evolve over time.
The Center Cannot Hold: The AICPA and Accounting Professional Leadership 1997–2013
Authors: Sellers R. Drew , Fogarty Timothy J. , Parker Larry M. 
Published: February 2015

SYNOPSIS
Trade associations should play an integral role in defining and defending the legitimacy and jurisdiction of a profession. In addition, they should provide a field upon which individuals can rise above the confines of their organizations and grow their professional leadership capacities. Evidence in the literature suggests that U.S. accounting conformed to this pattern under the auspices of the American Institute for Certified Public Accountants (AICPA). However, various recent events have transpired that reduce the confidence that this continues to be the case. Using network analysis on longitudinal data from 1997 to 2013, this paper documents an increasingly fragmented and isolated leadership structure. This finding suggests the reduced influence of the AICPA. Surprisingly, this decline has not been offset by the stronger influences of the large international firms. Implications for the profession are discussed.
Does Systematic Selection Lead to Unreliable Risk Assessments in Monetary-Unit Sampling Applications?
Authors: Hoogduin Lucas A. , Hall Thomas W. , Tsay Jeffrey J. , Pierce Bethane Jo 
Published: February 2015

SUMMARY
Monetary-unit sampling (MUS) applications using systematic selection are evaluated via the use of a statistical function that describes the distributional properties of simple random samples. Because systematic selection produces a significantly smaller set of potential samples, its distributional properties differ from those of simple random selection. Whether these distributional differences lead to unreliable MUS risk assessments is the focus of our study. Our findings indicate that risk assessments of MUS applications using systematic selection exhibit material error at a nontrivial rate. We also find that risk assessment reliability declines as sampling interval width decreases, error tainting magnitudes increase, and errors are increasingly concentrated in population members with larger recorded values. Given the availability of alternative sample selection methods, our findings suggest that auditors should avoid the use of systematic selection in MUS applications.
A Gain by Any Other Name: Accounting for a Bargain Purchase Gain
Authors: Kohlbeck Mark J. , Smith Thomas J. 
Published: February 2015

ABSTRACT
Students gain insight into a unique accounting treatment in acquisition accounting by completing this case—that of a bargain purchase gain (BPG). In December 2007, the Financial Accounting Standards Board (FASB) revised accounting for business combinations when they promulgated Statement of Financial Accounting Standard No. 141R, Business Combinations. Under the revised standard, acquirers record net assets of the acquiree at their respective fair market values at the time of acquisition and recognize the excess of net assets over the consideration paid as a BPG included in income from continuing operations. This case takes place after the acquisition is negotiated and the consideration is agreed upon. Students are required to estimate fair values of acquired net assets based on the information provided, determine whether goodwill or a bargain purchase gain exists, and evaluate the impact of this transaction on the financial statements. The case also requires students to consider subjectivity within the analysis, as well as to identify potential incentives that may influence certain estimates and judgments that managers make. The case is appropriate for accounting courses where business combinations, goodwill, and fair value estimation are discussed.
Section 1031 Like-Kind Exchanges: Review of the Past and Proposal for the Future
Authors: Schnee Edward J. , Stinson Shane R. 
Published: February 2015

ABSTRACT
Congress created the tax-free exchange of like-kind property over 90 years ago and has since made several revisions to the law to prevent tax abuse and limit its application. However, the like-kind exchange rules, now governed by Section 1031, are expanding over time. In this article, we review the legislative history of Section 1031 and recently proposed changes to the law. In line with recent proposals, we recommend that Congress eliminate the special tax treatment granted to like-kind exchanges. However, in the event that Congress is unable or unwilling to make such a change, we also offer policy suggestions to limit current abuses of the like-kind provision relating to exchanges of investment property, the use of qualified intermediaries in non-simultaneous exchanges, and exchanges involving dual-use property.
Network Analysis and Visualization of the Complexity of an Individual Tax Return
Authors: Luttman Suzanne M. , Monarchi David E. , Nagy Balázs 
Published: February 2015

ABSTRACT
Tax professionals who work with the Internal Revenue Code are well aware of its volume and complexity. They also have an abstract sense of the interrelatedness of its many provisions. However, the brain soon limits our ability to comprehend the relationships involved in a tax problem. Data visualization can present a coherent representation of the degree of difficulty of comprehending the Code. We graphically illustrate the morass of interconnected Code sections directly and indirectly required to complete a simple tax return. We conclude by suggesting how this technique may be useful in developing and analyzing future tax reform proposals.
The Church and the Tax Law: Keeping Church and State Separate
Authors: Hofmann Mary Ann 
Published: February 2015

ABSTRACT
In a democracy characterized by the separation of church and state, what role does the federal government play in regulating the activities and the financial transactions of churches and other religious nonprofit organizations? What are the current federal requirements regarding tax exemption for churches, tax deductibility of donations to churches, and political activity by churches, and are these requirements justified? Rather than interfering with the free exercise of religion, does the federal government actually come closer to violating the establishment clause of the First Amendment by providing inappropriate tax benefits to churches and clergy? This paper discusses tax laws and federal court decisions relating to these and other issues.
Implications of Cost Behavior for Analysts' Earnings Forecasts
Authors: Ciftci Mustafa , Mashruwala Raj , Weiss Dan 
Published: February 2015

ABSTRACT
Recent work in management accounting offers several novel insights into firms' cost behavior. This study explores whether financial analysts appropriately incorporate information on two types of cost behavior in predicting earnings—cost variability and cost stickiness. Since analysts' utilization of information is not directly observable, we model the process of earnings prediction to generate empirically testable hypotheses. The results indicate that analysts “converge to the average” in recognizing both cost variability and cost stickiness, resulting in substantial and systematic earnings forecast errors. Particularly, we find a clear pattern—inappropriate incorporation of available information on cost behavior in earnings forecasts leads to larger errors in unfavorable scenarios than in favorable ones. Overall, enhancing analysts' awareness of the expense side is likely to improve their earnings forecasts, mainly when sales turn to the worse.
JEL Classifications: M41; M46; G12.
The Effect of DPT-1 Intravenous Insulin Infusion and Daily Subcutaneous Insulin on Endogenous Insulin Secretion and Postprandial Glucose Tolerance
Authors: Hao Wei , Greenbaum Carla J. , Krischer Jeffrey P. , Cuthbertson David , Marks Jennifer B. , Palmer Jerry P. 
Published: February 2015

OBJECTIVE
To investigate the effect of parenteral insulin therapy on endogenous insulin secretion in the Diabetes Prevention Trial–Type 1 (DPT-1).

RESEARCH DESIGN AND METHODS
In the parenteral insulin arm of DPT-1, subjects without diabetes at high risk of future type 1 diabetes randomized to active treatment received a yearly 4-day intravenous insulin infusion (IV-I) and daily subcutaneous insulin (SC-I). To examine the effects of these insulin therapies on endogenous insulin secretion, C-peptide and glucose levels were compared during oral glucose tolerance tests (OGTTs) performed on and off IV-I and SC-I. Forty-six paired OGTTs were performed in 30 subjects from DPT-1 to determine the effect of IV-I. Twenty paired OGTTs were performed in 15 subjects from DPT-1 to determine the effect of SC-I.

RESULTS
IV-I suppressed fasting and OGTT-stimulated C-peptide (62% and 40%, respectively), and it significantly lowered fasting glucose (67.4 ± 4.5 mg/dL during IV-I vs. 90.9 ± 1.8 mg/dL off insulin; P &lt; 0.05). By contrast, post-OGTT glucose levels were significantly higher during IV-I: Glucose during IV-I versus off insulin at 120 min was 203.9 ± 15.1 vs. 151.6 ± 10.2 mg/dL, respectively (P &lt; 0.05); 49% of OGTTs became transiently diabetic (&gt;200 mg/dL at 120 min) when receiving IV-I. Fasting glucose was significantly lower when receiving SC-I versus when off insulin (85 ± 3 vs. 94 ± 2 mg/dL, respectively; P &lt; 0.05), but SC-I did not significantly alter fasting or OGTT-stimulated C-peptide compared with being off insulin.

CONCLUSIONS
These data demonstrate that the IV-I used in the DPT-1 markedly suppressed endogenous insulin secretion, which was frequently associated with postprandial glucose intolerance. SC-I, however, did not.
The Effect of Above-Ground Medium Voltage Power Lines on Displaying Site Selection of the Great Bustard (Otis Tarda) in Central Hungary
Authors: Lóránt Miklós , Vadász Csaba 
Published: February 2015

Abstract
Our study was conducted in the Upper-Kiskunság region, Central Hungary, which hosts the largest Pannonian population of the Great Bustard (Otis tarda). The influence of the presence of aboveground medium voltage power lines on displaying site selection of Great Bustard males was investigated. The results revealed that displaying males totally reject the sites located within 350-400 m or closer to medium voltage power lines as displaying sites and show relative rejection towards potential displaying sites located at a distance between 500 and 1000 m far from power lines. Surprisingly, the overall negative effects influence much larger part of the potential displaying grounds, up to the distance to 3500 m from power lines. It can be declared that power lines reduce the extent of suitable displaying sites of the Great Bustards in the Upper-Kiskunság region. Accordingly, installation of new above-ground power lines (and other kind of wires, such as high voltage power lines, optical cables etc.) would further reduce the extent of suitable displaying sites.
Effect of 28-day oral administration of silver nanocolloid on the peripheral blood leukocytes in mice
Authors: Małaczewska J. 
Published: February 2015

Abstract
Silver nanoparticles, which have found a wide range of applications owing to their antimicrobial properties, are also recommended as dietary supplements in alternative medicine. Studies on rodents confirm that nanosilver is absorbed from the digestive tract into the bloodstream, which implies its possible interactions with leukocytes. The objective of the experiment discussed herein has been to determine the effect of 28-day oral administration of different doses (0.25, 2.5, 25 ppm) of commercial silver nanocolloid on hematological parameters, percentages of particular lymphocyte populations and activity of the peripheral blood leukocytes in mice. All the tested colloid doses decreased the counts of monocytes in the animals’ blood and induced phenotypic modifications among lymphocytes: an increase in CD4+/CD8+ T cell distribution, a decrease in NK and NKT cell distribution (doses of 0.25 and 2.5 ppm) and an increased CD4+:CD8+ ratio (25 ppm). Silver nanocolloid also affected the activity of cells, depressing the proliferation of lymphocytes (0.25 ppm) and stimulating phagocytosis as well as the respiratory burst of granulocytes and monocytes (all doses). The results verify the influence of orally administered silver colloid on the peripheral blood leukocytes, at the same time implying the potential risk of developing an inappropriate immune response of an organism exposed to prolonged administration of this substance
Immunohistochemical evaluation of superoxide dismutase (Cu/Zn SOD) concentrations in erythrocytes of dairy cattle and farm-raised deer by a computer-assisted analysis of microscopic images
Authors: Paździor-Czapula K. , Gesek M. , Rotkiewicz T. , Kluciński W. , Kołodziejska J. , Kleczkowski M. , Fabisiak M. 
Published: February 2015

AbstractThe effectiveness of the immunohistochemical method in determining Cu/Zn SOD concentrations in red blood cells of dairy cattle and farm-raised deer was evaluated by a computer-assisted analysis of microscopic images and scanning technique. Superoxide dismutase (Cu/Zn SOD) concentrations in erythrocytes were determined in smears of whole blood samples collected from 16 Polish Holstein-Friesian cows and 22 farm-raised deer in spring. Mouse anti-bovine SOD (Cu-Zn) monoclonal antibodies (2F5, Serotec) were used in 1:50 dilution. The degree of immunostaining for SOD in red blood cells was determined with the use of the MIDI 3DHistech Panoramic Scanner (Hungary) and 3DHistech Panoramic Viewer, NuclearQuant and MembraneQuant software. Our findings indicate that the immunohistochemical method is a useful technique for evaluating Cu/Zn SOD concentrations in red blood cells of cattle and deer