bluuebunny/crossref_metadata_2025_split huggingface dataset:
Radial Drilling Revitalizes Aging Field in Tarim: A Case Study
Authors: Teng Xueqing , Yang Pei , Li Ning , Yang Chengxin , Jin Yan , Lu Yunhu , Zhou Bo , Wang Xiaoliang , Zhang Feng , Li Jiaxue , Zhang Tao , Zhou Xiaohong 
Published: July 2014

Abstract
Upward trends in oil prices and the proliferation of new technology enable operators to capitalize on new opportunities. This trend is not limited to previously undeveloped fields or by lithology. Operators are also able to gain higher recovery from old fields where production has declined over time, making new opportunities for matching technology to economies of scale for such marginal projects.
This paper outlines the recompletion of an old field using radial jet drilling, RJD. The reservoir in K-block, Tarim oilfield of China is a siltstone formation with low permeability and was damaged by the mud. The combination of low permeability, low productivity from traditional vertical completions in a thin net pay, and lack of low cost techniques to improve well productivity caused the production to dwindle.
In 2012, the operator implemented a program of radial jet drilling to enhance field production. Radial jet drilling is a low-cost, environmentally-friendly method to drill numerous small diameter horizontal laterals from a vertical or near-vertical wellbore. It works in both new and old wells that already have a production history.
The present paper outlines the completion and production history of the field, summarizes the workover effort and the production data before and after the workovers. The results show that nearly a 300% production increase was obtained. It can be clearly seen that radial jet drilling can be a viable alternative to improve productivity of shallow reservoirs that still have significant oil in place that can’t be produced with the existing conventional completions.
The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence
Authors: Farrell Anne M. , Goh Joshua O. , White Brian J. 
Published: July 2014

ABSTRACT
Managers may rely on emotional reactions to a setting to the detriment of economic considerations (“System 1 processing”), resulting in decisions that are costly for firms. While economic theory prescribes performance-based incentives to align goals and induce effort, psychology theory suggests that the salience of emotions is difficult to overcome without also inducing more deliberate consideration of both emotional and economic factors (“System 2 processing”). We link these perspectives by investigating whether performance-based incentives mitigate the costly influence of emotion by inducing more System 2 processing. Using functional magnetic resonance imaging and traditional experiments, we investigate managers' brain activity and choices under fixed wage and performance-based contracts. Under both, brain regions associated with System 1 processing are more active when emotion is present. Relative to fixed wage contracts, performance-based contracts induce System 2 processing in emotional contexts beyond that observed absent emotion, and decrease the proportion of economically costly choices.
Data Availability: Contact the authors.
Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings
Authors: Ayers Benjamin C. , Schwab Casey M. , Utke Steven 
Published: July 2014

ABSTRACT
We develop estimates of a firm's foreign earnings designated as permanently reinvested (PRE) and the unrecorded deferred tax liability (TAX) associated with PRE that are independent of whether a firm explicitly discloses this information. We then investigate firms' noncompliance with Accounting Standards Codification (ASC) 740 provisions that require financial statement disclosure of PRE and either the tax associated with PRE or a statement that calculating the tax is not practicable. We find that a nontrivial portion of firms do not comply with the PRE disclosure requirements and that the amounts of undisclosed PRE and the related tax are substantial in magnitude. Cross-sectional evidence suggests managers opportunistically choose when to disclose PRE and TAX and that compliance with PRE disclosure requirements increased following the American Jobs Creation Act of 2004, which increased incentives to disclose PRE.
JEL Classifications: M40; M41; H25; K34.
Data Availability: Data used in this study are available from public sources identified in the paper.
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise
Authors: Jayaraman Sudarshan , Milbourn Todd 
Published: July 2014

ABSTRACT
Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to carry out such manipulative activities. Using auditor industry expertise as one such detection mechanism, we document that CEO equity incentives are positively associated with misreporting only in subsamples where auditor expertise is low, but not where expertise is high. The implication of these results is that auditor expertise lowers the cost of granting equity-based incentives and that firms audited by an industry expert grant their CEOs greater equity incentives. We find strong evidence in favor of this implication. Controlling for previously identified determinants of CEO equity incentives, we find that firms audited by an industry expert grant their CEOs 14 percent more equity incentives than firms audited by a non-expert. To address endogeneity concerns, we use the collapse of Arthur Andersen as a quasi-natural experiment and find analogous evidence. Overall, our study documents the critical role of detection mechanisms in the link between CEO contracting and financial misreporting.
Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams
Authors: Chen Clara Xiaoling , Trotman Ken T. , Zhou Flora (Hailan) 
Published: July 2014

ABSTRACT
In this study, we examine whether interacting hierarchical teams outperform nominal hierarchical teams in electronic brainstorming. Our hierarchical audit teams were composed of 111 managers and seniors from two Big 4 accounting firms. We compare fraud brainstorming outcomes between nominal and interacting teams for two tasks of varying complexity: a simpler task of fraud risk factor identification and a more complex task of fraud hypothesis generation. We find that nominal teams generate a significantly larger number of unique fraud risk factors and fraud hypotheses than interacting teams. Nominal teams also generate higher-quality fraud hypotheses. We provide evidence that social loafing by less experienced auditors in interacting teams drives the differences between nominal and interacting teams in the fraud hypothesis generation task. In addition, less experienced auditors have less developed mental simulations for frauds in interacting teams compared to those in nominal teams. A key contribution of our study is that it identifies the underlying mechanisms of the differential fraud brainstorming outcomes between nominal and interacting teams.
Training Auditors to Perform Analytical Procedures Using Metacognitive Skills
Authors: Plumlee R. David , Rixom Brett A. , Rosman Andrew J. 
Published: July 2014

ABSTRACT
Although lower-level auditors increasingly carry out mandatory analytical procedures (APs) in audits, they do not perform as well as partners and managers. In order to improve performance in APs by lower-level auditors, we investigated tasks requiring creativity, where training in metacognition—consciously thinking about one's thought process—improves task performance. As a result, we train lower-level auditors to use a sequential thought process comprised of two metacognitive skills: divergent thinking, where they generate explanations for unusual evidence, followed by convergent thinking, where they evaluate explanations generated and eliminate those judged infeasible. To test the efficacy of our training, we conducted an experiment with three conditions: both divergent and convergent thinking, divergent thinking only, and a control. We found that training auditors in only divergent thinking increases both the number and quality of explanations generated for an unusual situation. However, the combination of divergent and convergent thinking training leads to improved explanation generation over divergent thinking alone and, more importantly, leads to a greater likelihood of generating and choosing the correct explanation.
How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters
Authors: Tan Hun-Tong , Wang Elaine Ying , Zhou Bo 
Published: July 2014

ABSTRACT:
We conduct two experiments to investigate how readability (high versus low) and benchmark performance consistency (consistent versus inconsistent) influence investors' judgments. Using prior management guidance and year-ago quarter performance as two benchmarks against which to assess actual earnings performance, we manipulate whether the valence of guidance performance (positive or negative) and the valence of trend performance (positive or negative) are consistent with each other. We also manipulate the readability of trend performance in our main experiment. Our results show that when benchmark performance is inconsistent, higher as opposed to lower readability of positive (negative) trend performance leads to more (less) favorable investors' performance judgments. This effect of readability is smaller when benchmark performance is consistent. We also show that higher readability in the inconsistent benchmark performance condition improves investors' understanding of the firm's current-quarter performance, which in turn influences their judgments on the firm's future performance. In a supplementary experiment, we manipulate the readability of guidance performance in an inconsistent benchmark performance setting, and replicate the key finding that higher readability of positive guidance performance leads to more positive judgment on the firm's future performance.
Energy, Laplacian energy of double graphs and new families of equienergetic graphs
Authors: Ganie Hilal A. , Pirzada Shariefuddin , Iványi Antal 
Published: July 2014

Abstract
For a graph G with vertex set V(G) = {v1, v2, . . . , vn}, the extended double cover G* is a bipartite graph with bipartition (X, Y), X = {x1, x2, . . . , xn} and Y = {y1, y2, . . . , yn}, where two vertices xi and yj are adjacent if and only if i = j or vi adjacent to vj in G. The double graph D[G] of G is a graph obtained by taking two copies of G and joining each vertex in one copy with the neighbors of corresponding vertex in another copy. In this paper we study energy and Laplacian energy of the graphs G* and D[G], L-spectra of Gk* the k-th iterated extended double cover of G. We obtain a formula for the number of spanning trees of G*. We also obtain some new families of equienergetic and L-equienergetic graphs.
Body sway and performance at competition in male pistol
and rifle Olympic shooters
Authors: Mon Daniel , Zakynthinaki Maria , Cordente Carlos , Barriopedro Maria , Sampedro Javier 
Published: July 2014

Summary
Study aim: We examine the body sway differences between a) pistol and rifle and b) elite and national level senior male Olympic shooters, as well as the possible relation between body sway and performance at competition in Olympic shooting.
Material and methods: Two body sway tests (feet together and feet apart) were performed by 28 Spanish male senior Olympic shooters just before competition. Performance was measured as the actual score at competition. Total center of mass (COM) areas and average/maximum COM velocities were calculated from force platform data. ANCOVA tests were implemented with age as a covariable. The non-parametric test U of Mann Whitney was used to study the differences between national and elite shooters. Pearson correlations were used to examine the relation between performance and total COM area.
Results: At the feet apart position, rifle and elite shooters were found to have statistically less body sway than pistol and national level shooters respectively (total COM areas: F1,25 = 6.7; p < 0.05, and Z = 2.36; p < 0.01). No statistically significant differences were found regarding the feet together position, regardless the level or discipline (total COM areas: F1,25 = 1.49 ; p > 0.05; 1 – β = 0.22, average COM velocities: F1,25 = 0.58; p > 0.05; 1 – β = 0.11, maximum COM velocities: F1,25 = 0.03; p > 0.05; 1 – β = 0.05). No significant relation was found between body sway and performance at competition (feet together: r = 0.13, feet apart: r = 0.14, p > 0.05). Age and body sway were not found to be significantly correlated (F1,25 = 0.23; p > 0.05; 1 – β = 0.08).
Conclusions: Easy to carry out, non-specific body sway tests can be used for the selection of novice shooters.
The Influence of Selected Factors on the Distribution of Epilithic Diatoms in a Torrential River the Kamniška Bistrica (Slovenia)
Authors: J. Toman Mihael , M. Grošelj Ana , Zelnik Igor 
Published: July 2014

Abstract
Physical and chemical characteristics of habitats and species diversity in streams and rivers are strongly influenced by the catchment area. We analysed the influence of selected environmental and spatial variables on the diversity and species composition of epilithic diatom communities in periphyton. Samples were collected along the river course in a torrential river the Kamniška Bistrica. Sampling sites were selected in reaches distributed from the source to the outlet of the river and were under different influences from the catchment area and with different physical and chemical characteristics. The most common and dominant diatom species in the periphyton community were Achnan-thes biasolettiana and A. minutissima. Achnanthes species often inhabit rivers and springs with moderate organic pollution. Another common diatom taxon was Gomphonema pumi-lum - a key species indicating oligosaprobic conditions. The results of the canonical cor-respondence analyses revealed that variance of the periphytic diatom community was explained by water temperature and conductivity as well as altitude. Diatom species richness was positively correlated with saprobic index values and abundance of filamentous algae in the river bed indicating a relatively low organic matter and nutrient input into the river system.
Chemical composition of soils on post-agricultural and forest sites before and after sawdust addition against the background of weather elements
Authors: Małecka Monika , Wójcik Józef , Sierota Zbigniew 
Published: July 2014

Abstract
We analysed changes in soil chemical properties (pH, C:N, N, P, K, Ca, Na) inside two forest areas chosen for renewal (Lubartów A and B) and within one post-agricultural site (Świerczyna) designated for afforestation with Scots pine. The experimental plots were located in areas known as persistent cockchafer grub spots. The Lubartów A site was not fenced and showed signs of wild boar activity. Analyses were carried out in the autumn of 2011 and spring 2012, prior to pine sawdust application to the soil and before tree planting, respectively, and again one year later in May 2013. Precipitation as well as air and soil temperatures were recorded throughout the experimental period. We found that soil temperature and humidity, determined by changes in weather, differences in soil chemical properties between forest and agricultural sites as well as sawdust treatments differentially affected soil reaction, C:N ratios and nutrient content. In the unfenced area (Lubartów A), the content of nutrient forms available to plants decreased no more under sawdust treatment than under control conditions. In the remaining areas, sawdust treatment caused an increase or no change in soil concentrations of the investigated nutrients. Under suitable temperature and humidity conditions, sawdust can represent a significant source of energy-rich compounds promoting diversified edaphone activity, which appears to be the main reason for changes in soil nutrient content.
Optimal observational planning of local GPSnetworks: assessing an analytical method
Authors: Mehrabi H. , Voosoghi B. 
Published: July 2014

Abstract
Precision, reliability and cost are the major criteriaapplied in optimization and design of geodetic networks.The terrestrial networks are being replaced quicklyby permanent and campaign Global Positioning System(GPS) networks. These networks must be optimized usingthe same three criteria. In this article the optimization ofthe observational plan of local GPS networks (Second OrderDesign (SOD)) is considered using the precision criterion.This study is limited to the selection of optimal numbersand the best distribution of the non-trivial baselinesthroughout the network. This objective is accomplishedbased on the SOD solution through the analytical methodin operational research by the means of quadratic programmingalgorithm. This presented method is tested ona real GPS network and appears to be a useful techniquein terms of cost reduction in the field work by the providedobservational plan and optimal distribution of thebaselines throughout the network. Results indicate thatweights of almost 36% of the baselines are negligiblewhencompared to the weights of the rest of the baselines; therefore,they could be eliminated fromthe observational plan,resulting in a 36% saving in the fieldwork cost.
‘The Edification of the Church’: Richard Hooker’s Theology of Worship and the Protestant Inward / Outward Disjunction
Authors: Littlejohn W. Bradford 
Published: July 2014

ABSTRACT
Sixteenth-century English Protestants struggled with the legacy left them by the Lutheran reformation: a strict disjunction between inward and outward that hindered the development of a robust theology of worship. For Luther, outward forms of worship had more to do with the edification of the neighbour than they did with pleasing God. But what exactly did ‘edification’ mean? On the one hand, English Protestants sought to avoid the Roman Catholic view that certain elements of worship held an intrinsic spiritual value; on the other hand, many did not want to imply that forms of worship were spiritually arbitrary and had a merely civil value. Richard Hooker developed his theology of worship in response to this challenge, seeking to maintain a clear distinction between the inward worship of the heart and the outward forms of public worship, while refusing to disassociate the two. The result was a concept of edification which sought to do justice to both civil and spiritual concerns, without, pace Peter Lake and other scholars, conceding an inch to a Catholic theology of worship
‘From the Footstool to the Throne of God’: Methexis, Metaxu, and Eros in Richard Hooker’s of the Lawes of Ecclesiastical Polity
Authors: Dominiak Paul 
Published: July 2014

ABSTRACT
Commentators have commonly noted the metaphysical role of participation (methexis) in Richard Hooker’s Of the Lawes of Ecclesiastical Polity: participation both describes how creation is suspended from God and also how believers share in Christ through grace. Yet, the role in Hooker’s thought of the attendant Platonic language of ‘between’ (metaxu) and ‘desire’ (eros) has not received sustained attention. Metaxu describes the ‘in-between’ quality of participation: the participant and the participated remain distinct but are dynamically related as the former originates from and returns to the perfection of the latter. Within this metaxological dynamic, desire (eros) acts as the physical and psychic motor driving the move between potentiality and perfect actuality, that is to say from multiplicity to divine unity: desire aims at goodness and so ultimately tends towards that which is goodness itself, namely God’s nature. For Hooker, desire becomes couched in amorous affectivity and has an erotic register. This essay explores, then, how Hooker appeals to a language of ‘between’ and ‘desire’ within his accounts of participation. First, it examines how human beings exist between the footstool and throne of God in Hooker’s legal ontology. Here, angelic desire acts as a hierarchical pattern of and spur to erotic participation in the divine nature. Second, this essay examines how theurgy transforms desire in Hooker’s account of liturgical participation as a redemptive commerce between heaven and earth. Here, angels still act as invisible, hierarchical intermediaries within earthly worship, but soon give way to immediate grace through participation in Christ within the sacraments.
Finding God in the Darkness: A Fresh Look at Richard Hooker’s a Learned and Comfortable Sermon of the Certaintie and Perpetuitie of Faith in the Elect
Authors: Russell Andrea 
Published: July 2014

ABSTRACT
Richard Hooker’s sermon A Learned and Comfortable Sermon of the Certaintie and Perpetuitie of Faith in the Elect appears, on the face of it, to be further evidence of his commitment to Reformed theology. History, however, tells a slightly different story as readers have debated just exactly what theological position Hooker was taking. Over the years it has attracted comment from those who have used it both to align Hooker with and to separate Hooker from the Magisterial Reformers. These debates continue. This article, however, does not pursue this particular method of engagement. Instead, through a careful reading of the text, Hooker’s more complex and often startling theology is revealed- as he locates God’s presence in the pivot between doubt and despair, in places where God is thought to be absent. Hooker’s aim seems to be to find God in the darkness and in so doing he transcends the usual questions and debates that surround the doctrine of certainty and offers to present day readers a creative and sensitive approach to the anxiety caused by doubt.
Vegetation And Stratigraphic Interpretation Of The Mazovian (Holsteinian) Interglacial Profile From Dobropol and other New Sites in the West Polesie Region (SE Poland)
Authors: Hrynowiecka Anna , Żarski Marcin , Winter Hanna 
Published: July 2014

AbstractGeological mapping in eastern Poland resulted in the new find of organic deposits near Włodawa. Pollen and plant macrofossils analyses at the Dobropol site proved deposition during the Mazovian (Holsteinian) Interglacial (MIS 11). Pollen spectra indicated strong predominance of Carpinus in the optimum phase (pollen period III), suggesting intensive influence of continental climate in this part of Po land. The paleolake Dobropol was shallow, with many species of rushes in a littoral zone. During the Liviecian (MIS 10) and the Krznanian (MIS 8) Glaciations the reservoir was occupied by an ice-dam lake, in which silt and clay de position prevailed. The Mazovian Interglacial organic deposits were also recorded in immediate surroundings of the study area. Based on geological and paleobotanical examination of the Dobropol site, the ice sheet of the Krznanian Glaciation seemed to have reached at least the southern part of Włodawa. The ice sheet has not covered pre sum ably the whole study area as its advance occurred in several lobes. The surroundings of Włodawa in the West Polesie Region are the third largest Mazovian paleo-lakeland area in Po land, apart from the vicinities of Biała Podlaska and the Łuków Plain.