bluuebunny/crossref_metadata_2025_split huggingface dataset:
Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions
Authors: Dalton Derek W. , Buchheit Steve , McMillan Jeffrey J. 
Published: November 2013

SYNOPSIS
Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals.
Data Availability: Data are available upon request.
The Relationship between Audit Report Lags and Future Restatements
Authors: Blankley Alan I. , Hurtt David N. , MacGregor Jason E. 
Published: November 2013

SUMMARY:
We investigate the relationship between future financial statement restatements and audit report lags. Audit report lags are defined as the number of days between the fiscal year-end and the date of the audit report. Ex ante, it is not clear whether there should be a relationship and, if there is, whether that relationship would be negative or positive. We first discuss the underlying conceptual rationale for both negative and positive associations, then we use a two-stage approach to empirically examine the relationship. We find that compared to non-restating firms, firms that eventually restate their financial statements have longer abnormal audit report lags. In subsequent testing, we consider a number of factors that may undermine additional audit effort and, thus, influence the association between audit report lag and subsequent restatements. Of the factors examined, we find that time pressure appears to be associated with increased probability of financial restatements.
Dosimetry in the human head for two types of mobile phone antennas at GSM frequencies
Authors: Karli Radouane , Ammor Hassan , Terhzaz Jaouad 
Published: November 2013

Abstract
In this paper, a comparative study of dipole and patch antennas commonly used in portable telephones is investigated. The two models antennas are considered working at 900, 1800 and 2450 MHz bands. Thus, we have included different distances between the mobile phone and the human head model. This study shows the effects of electromagnetic waves on the human head model. The objective is to evaluate the SAR in simulation anatomic based model of the human head for different antenna-head distances and in many frequencies. All numerical simulations results are performed using Ansoft HFSS software.
Crank-Nicolson Quasi-Wavelet Based Numerical Method for Volterra Integro-Differential Equations on Unbounded Spatial Domains
Authors: Luo Man , Xu Da , Li Limei 
Published: November 2013

AbstractThe numerical solution of a parabolic Volterra integro-differential equation with a memory term on a one-dimensional unbounded spatial domain is considered. A quasi-wavelet based numerical method is proposed to handle the spatial discretisation, the Crank-Nicolson scheme is used for the time discretisation, and second-order quadrature to approximate the integral term. Some numerical examples are presented to illustrate the efficiency and accuracy of this approach.
Bowel Endometriosis with Hemoperitoneum Complicating Pregnancy
Authors: De Vincenzo Rosa , Zannoni Gian Franco , Ricci Caterina , Conte Carmine , Masciullo Valeria 
Published: November 2013

Case Report We report a case of bowel endometriosis complicated by spontaneous hemoperitoneum and miscarriage in a 33-year-old primigravida at the 24th week of gestation. An emergency laparotomy showed spontaneous rupture of the left uterine artery and bowel wall endometrioma. Artery suture, bowel resection and cesarean section on demised fetus were performed. Conclusions Although pregnancy may have beneficial effects on endometriosis, rare but significant endometriosis-associated pregnancy complications may also occur.
Simultaneous Determination of Floctafenine and its Hydrolytic Degradation Product Floctafenic Acid Using Micellar Liquid Chromatography with Applications to Tablets and Human Plasma
Authors: Walash Mohamed I , Belal Fathalla , El-Enany Nahed , Eid Manal , El-Shaheny Rania N 
Published: November 2013

Abstract
A stability-indicating micellar liquid chromatography (MLC) method was developed and validated for the assay of floctafenine (FLF) in the presence of its degradation product and main metabolite, floctafenic acid (FLA). The analysis was carried out on a CLC Shim-Pack octyl silane (C8) column (150 × 4.6 mm id, 5 μm particle size) using a micellar mobile phase consisting of 0.15 M sodium dodecyl sulfate, 10% n-propanol, and 0.3% triethylamine in 0.02 M orthophosphoric acid (pH = 3). The mobile phase was pumped at a flow rate of 1.0 mL/min with UV detection at 360 nm. The method showed good linearity for FLF and FLA over the concentration ranges of 0.5–25.0 and 0.4–10.0 μg/mL, with LODs of 0.16 and 0.12 μg/mL, respectively. The developed method was successfully applied to the determination of FLF in commercial dispersible tablets, with mean recovery of 98.87 ± 1.37%. Also, the proposed method was specific for the analysis of FLF in presence of the co-formulated drug thiocolchicoside in laboratory-prepared tablets, with mean recovery of 100.50 ± 1.07%. Statistical comparison of the results obtained by the proposed MLC method with those obtained by a comparison method showed good agreement. Moreover, the method was extended to study the degradation behavior of FLF under different International Conference on Harmonization recommended conditions such as alkaline, acidic, oxidative, thermal, and photolytic. The method was further applied for direct determination of FLA as the main metabolite of FLF in human plasma without prior extraction steps, with mean recovery of 110.50 ± 6.5%.
Development and Validation of a Liquid Chromatography Method for the Simultaneous Determination of Eight Water-Soluble Vitamins in Multivitamin Formulations and Human Urine
Authors: Patil Suyog S , Srivastava Ashwini K 
Published: November 2013

Abstract
A simple, precise, and rapid RPLC method has been developed without incorporation of any ion-pair reagent for the simultaneous determination of vitamin C (C) and seven B-complex vitamins, viz, thiamine hydrochloride (B1), pyridoxine hydrochloride (B6), nicotinamide (B3), cyanocobalamine (B12), folic acid, riboflavin (B2), and 4-aminobenzoic acid (Bx). Separations were achieved within 12.0 min at 30°C by gradient elution on an RP C18 column using a mobile phase consisting of a mixture of 15 mM ammonium formate buffer and 0.1% triethylamine adjusted to pH 4.0 with formic acid and acetonitrile. Simultaneous UV detection was performed at 275 and 360 nm. The method was validated for system suitability, LOD, LOQ, linearity, precision, accuracy, specificity, and robustness in accordance with International Conference on Harmonization guidelines. The developed method was implemented successfully for determination of the aforementioned vitamins in pharmaceutical formulations containing an individual vitamin, in their multivitamin combinations, and in human urine samples. The calibration curves for all analytes showed good linearity, with coefficients of correlation higher than 0.9998. Accuracy, intraday repeatability (n = 6), and interday repeatability (n = 7) were found to be satisfactory.
IDEXX SNAP® Beta-Lactam ST Validation for Penicillin G Detection
Authors: Waldron Travis T 
Published: November 2013

Abstract
IDEXX has produced a robust and improved rapid test kit optimized to detect penicillin G in a variety of milk matrixes. The SNAP® Beta-Lactam ST Test Kit is designed to be run without the use of a heat block. The new test is optimized to ensure a detection capability for penicillin G that is at or below the European Union maximum residue limit of 4 parts per billion. The test can be used with commingled cow milk, commingled goat milk, commingled sheep milk, and reconstituted whole fat powdered milk. The SNAP Beta-Lactam ST Test Kit contains all the items necessary to run and interpret the test in a single package. No heat block or reader is required. The results can be read visually or with an IDEXX SNAPshot or SNAPshot DSR Reader. The total assay time is approximately 7 minutes.
Simultaneous Determination of Allura Red and Ponceau 4R in Drinks with the Use of Four Derivative Spectrophotometric Methods and Comparison with High-Performance Liquid Chromatography
Authors: Turak Fatma , Ozgur Mahmure Ustun 
Published: November 2013

Abstract
Four simple, rapid, sensitive, and accurate spectrophotometric methods were developed for the simultaneous determination of Allura Red (AR) and Ponceau 4R (P) without previous chemical separation. The first method, derivative spectrophotometry, depends on first derivative spectrophotometry with zero-crossing and peak-to-base measurement. The second method, derivative ratio spectrophotometry, uses the first derivative of the ratio spectra. The ratio spectra are obtained by dividing the absorption spectra of a binary mixture by that of one of the components. The third method, differential derivative spectrophotometry, is based on the measurement of the difference absorptivities derivatized in the first order of a sample extract in 0.1 M NaOH relative to that of an equimolar solution in 0.1 M HCI. The fourth method, based on the compensation technique, is presented for the derivative spectrophotometric determination of binary mixtures with overlapping spectra by using ratios of the derivative maximum or minimum; the exact compensation of either component in the mixture can be achieved, followed by its determination. All the proposed methods were successfully applied to the determination of the colorants in their laboratory mixtures and granulated drinks without any interference by the ingredients. AR and P showed good linearity, with regression coefficients of 0.9994–0.9999. The LOD and LOQ values ranged from 0.059 to 0.102 and 0.198 to 0.341 μg/mL, respectively. The intraday and interday precision tests produced good RSD values (&lt;1.37%); recoveries ranged from 98.75 to 100.37% for all four methods. The common ingredients and additives did not interfere in the AR and P determination. The results of the proposed methods were statistically compared with the results of an HPLC method given in the literature (Nordic Committee on Food Analysis; NMKL 130) at the 95% confidence level by Student's t-test and the variance ratio F-test. No statistically significant difference was found among these methods.
A Novel Standardized Oxygen Radical Absorbance Assay for Evaluating Antioxidant Natural Products
Authors: Osakwe Odilia Nwadiche , Siegel Andre 
Published: November 2013

Abstract
Functional and quantitative evaluation of analytes in crude extracts or semipure mixtures has been considered challenging due to variation in generated results. Some of the drawbacks have been linked to the texture, form, and content of the samples. The crude extracts contain multiple components and, in oxygen radical absorbance capacity (ORAC) assays, have exhibited complex reaction kinetics due to interference or matrix effect. The conventional ORAC assay utilized a single dilution factor that brought about a wide CV difference (60–110%) in antioxidant activity for each extract compared to other dilution factors applied. Due to precision errors introduced from these extremely high CV% differences, determination of antioxidant capacity based on a single dilution may introduce discrepant results. A novel standardized ORAC (SORAC) assay for the determination of antioxidant capacity of dietary plant extracts is described in this study. Using the SORAC assay, positive linear correlations (R2 = 0.95–0.99) were obtained for the sample extracts tested when a multiple dilution strategy was applied. Thus, on the strength of our observations, SORAC has been proposed as an effective tool for assessing antioxidant analytes in a biological matrix. This technique could also be modified for use in other bioanalytical platforms concerned with the analyte matrix effect.
Certification of Elements in and Use of Standard Reference Material 3280 Multivitamin/Multielement Tablets
Authors: Turk Gregory C , Sharpless Katherine E , Cleveland Danielle , Jongsma Candice , Mackey Elizabeth A , Marlow Anthony F , Oflaz Rabia , Paul Rick L , Sieber John R , Thompson Robert Q , Wood Laura J , Yu Lee L , Zeisler Rolf , Wise Stephen A , Yen James H , Christopher Steven J , Day Russell D , Long Stephen E , Greene Ella , Harnly James , Ho I-Pin , Betz Joseph M 
Published: November 2013

Abstract
Standard Reference Material 3280 Multivitamin/ Multielement Tablets was issued by the National Institute of Standards and Technology in 2009, and has certified and reference mass fraction values for 13 vitamins, 26 elements, and two carotenoids. Elements were measured using two or more analytical methods at NIST with additional data contributed by collaborating laboratories. This reference material is expected to serve a dual purpose: to provide quality assurance in support of a database of dietary supplement products and to provide a means for analysts, dietary supplement manufacturers, and researchers to assess the appropriateness and validity of their analytical methods and the accuracy of their results.
Choline in Infant Formula and Adult Nutritionals by Ion Chromatography and Suppressed Conductivity: First Action 2012.20
Authors: Oates Kassandra , Chen Lillian , De Borba Brian , Mohindra Deepali , Rohrer Jeffrey , Dowell Dawn 
Published: November 2013

Abstract
Single-laboratory validation (SLV) data from a method for the determination of choline in infant formula and adult nutritionals by ion chromatography (IC) and suppressed conductivity were generated and presented to the Stakeholder Panel on Infant Formula and Adult Nutritionals (SPIFAN) Expert Review Panel (ERP) at the AOAC Annual Meeting held in Las Vegas, NV, during September 30 to October 3, 2012. The ERP reviewed the data and concluded that the data met the standard method performance requirements (SMPRs) established and approved the method as AOAC Official First Action. At the ERP's request, a second, full SLV was performed on 17 SPIFAN matrixes that included fortified and placebo products. Prior to IC analysis, microwave-assisted acid hydrolysis was used to digest and release bound choline from powder and ready-to-feed (RTF) infant formula and adult nutritional samples. Following hydrolysis, separation of choline from common cations was achieved on a Thermo ScientificTM DionexTM IonPacTM CS19 column followed by suppressed conductivity detection. Total choline was measured and reported as the choline ion in mg/100 g reconstituted material or RTF as-is. The system was calibrated over the analytical range specified in the SMPR (2–250 mg/100 g). Recoveries of spiked samples at 50 and 100% of the fortified choline amounts ranged from 93.1 to 100.7% with RSDs ≤6.7% for product containing &lt;2 mg/100 g and ≤4.1% for product containing 2–100 mg/100 g. Accuracy for the National Institute of Standards and Technology Standard Reference Material 1849a was determined over a 6-day interval and found to be 10.2 ± 0.2 mg/100 g calculated as the reconstituted powder with an RSD of 1.8%. The LOD was determined to be 0.009, and the LOQ 0.012 mg/100 g, well below the SMPR requirements of 0.7 and 2 mg/100 g, respectively. Repeatability RSDs over the range of the assay (2–200 mg/100 g) ranged from 1.0 to 5.93%
Choline in Infant Formula and Adult/Pediatric Nutritional Formula by Ultra High-Performance Liquid Chromatography/Tandem Mass Spectrometry: AOAC First Action 2012.18
Authors: Martin Frederic , Gimenez Catherine , Fontannaz Patric , Kilinc Tamara , Campos-Giménez Esther , Dowell Dawn 
Published: November 2013

Abstract
The method described below is for the determination of choline in infant formula and adult/pediatric nutritional formula by ultra high performance liquid chromatography tandem mass spectrometry (UHPLC-MS/MS). The single-laboratory validation data were submitted to the Stakeholder Panel on Infant Formula and Adult Nutritionals (SPIFAN) Expert Review Panel (ERP) for review at the AOAC INTERNATIONAL Annual Meeting held September 30 to October 3, 2012 in Las Vegas, NV. The ERP determined that the data reviewed met the standard method performance requirements set by SPIFAN, and the method was approved as AOAC Official First Action. The analytical range was found to be between 0.16 and 3.2 μg/mL. The recovery rates were within 80–120% at 50 and 100% of native levels for all samples. Repeatability precision (RSDr) was &lt;3%, with intermediate reproducibility (RSDir) no higher than 4%.
Determination of Vitamins A and E in Infant Formula and Adult/Pediatric Nutritional Formula by HPLC with UV and Fluorescence Detection: First Action 2012.09
Authors: Thompson Linda Butler , Schimpf Karen , Baugh Steve 
Published: November 2013

Abstract
The method presented is for quantification of α-tocopherol (vitamin E), vitamin E acetate, vitamin A acetate, and vitamin A palmitate in infant formula and adult/pediatric nutritionals. The entire lipid fraction, including vitamins A and E, is extracted from product with iso-octane after products are mixed with methanol, which precipitates proteins and disrupts micelles freeing lipids for extraction. Vitamin A palmitate, vitamin A acetate, and vitamin E acetate are separated from α-tocopherol on a 3 cm silica column with a 1% methylene chloride, 0.06% isopropanol in iso-octane mobile phase; eluted onto a 20 cm silica column; and, after a column switch, further separated on the 20 cm column before UV detection at 325 nm (vitamin A palmitate and vitamin A acetate) and 285 nm (vitamin E acetate). α-Tocopherol is further separated from other extraneous compounds on the 3 cm silica column and detected by fluorescence at excitation and emission wavelengths of 295 and 330 nm, respectively. Quantification limits in ready-to-feed products were estimated to be 80 IU/L for vitamin A palmitate, 207 International Units (IU)/L for vitamin A acetate, 2.4 mg/L for vitamin E acetate, and &lt;0.15 mg/L for α-tocopherol. Over-spike recoveries and intermediate precision averaged 100.4 and 2.09% RSD for vitamin A palmitate, 100.4 and 1.52% RSD for vitamin E acetate, and 99.6 and 3.02% RSD for α-tocopherol. Vitamin A acetate spike recovery data averaged 96.6%, and the intermediate precision for the only product fortified with vitamin A acetate was 2.75% RSD.
Characterization of Volatile Constituents from Origanum onites and Their Antifungal and Antibacterial Activity
Authors: Altintas Ayhan , Tabanca Nurhayat , Tyihák Erno , Ott Péter G , Móricz Ágnes M , Mincsovics Emil , Wedge David E 
Published: November 2013

Abstract
Essential oils obtained by hydrodistillation (HD) and microwave-assisted HD (MWHD) of Origanum onites aerial parts were analyzed by GC and GC/MS. Thirty-one constituents representing 98.6% of the water-distilled oil and 52 constituents representing 99.6% of the microwave-distilled oil were identified. Carvacrol (76.8% HD and 79.2% MWHD) and thymol (4.7% HD and 4.4% MWHD) were characterized as major constituents in both essential oils. Separation of carvacrol and thymol was achieved by overpressured layer chromatography. HPTLC and TLC separations were also compared. Essential oils were evaluated for antifungal activity against the strawberry anthracnose-causing fungal plant pathogens Colletotrichum acutatum, C. fragariae, and C. gloeosporioides using a direct overlay bioautography assay. Furthermore, main oil components carvacrol and thymol were then evaluated for antifungal activity; only carvacrol demonstrated nonselective antifungal activity against the three Colletotrichum species. Thymol and carvacrol were subsequently evaluated in a 96-well microdilution broth assay against Phomopsis obscurans, Fusarium oxysporum, three Colletotrichum species, and Botrytis cinerea. No activity was observed against any of the three Colletotrichum species at or below 30 μM. However, thymol demonstrated antifungal activity and produced 31.7% growth inhibition of P. obscurans at 120 h and 0.3 μM, whereas carvacrol appeared inactive. Thymol and carvacrol at 30 μM showed 51.5 and 36.9% growth inhibition of B. cinerea at 72 h. The mechanism of antibacterial activity was studied in a bioautography-based BioArena system. Thymol and carvacrol showed similar inhibition/killing effect against Bacillus subtilis soil bacteria; the action could be enhanced by the formaldehyde generator and transporter copper(II) ions and could be decreased in the presence of L-arginine, a formaldehyde capturer. Results indicated that Origanum essential oils and its major components thymol and carvacrol appear to generate antimicrobial activity through a mechanism of action where formaldehyde and its reaction products are produced.
Applications of Novel Direct Bioautography Tests for Analysis of Antimicrobials: A Review
Authors: Grzelak Edyta M , Jesionek Wioleta , Majer-Dziedzic Barbara , Choma Irena M 
Published: November 2013

Abstract
TLC coupled to direct bioautography detection can be applied to the analysis of various antimicrobial agents in complex matrixes. Because of the lack of commercially available microbiological detection methods, two direct bioautography tests were developed in our laboratory to be used after TLC separation. One method was based on Gram-positive bacteria, Bacillus subtilis, and the other on Gram-negative bacteria, Escherichia coli. These tests can be used for detection and determination of wide spectrum of antimicrobials as well as for other, nontypical purposes, such as choosing the best sample preparation method before the analysis. Some of the more interesting applications of the newly developed tests are described in this paper.