bluuebunny/crossref_metadata_2025_split huggingface dataset:
Integrating Information Technology into Accounting Research and Practice
Authors: Geerts Guido L. , Graham Lynford E. , Mauldin Elaine G. , McCarthy William E. , Richardson Vernon J. 
Published: December 2013

SYNOPSIS
As information and communication technologies (IT) become more deeply ingrained and inextricably woven into the fabric of organizations, more perplexing research and practice questions emerge. This commentary applies an organizing information systems research framework to accounting. The framework explicitly recognizes that complexities of the accounting value chain define relevant practice issues for research. We demonstrate application of the framework with examples that integrate different accounting disciplines and different research methodologies. Using a select number of prior research studies, we emphasize how design science, archival, and behavioral research paradigms work together to advance theory and inform practice. We also demonstrate how the framework directs future research for both well-established and emerging practice issues.
JEL Classifications: M15; M41.
Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors
Authors: Trotman Andrew J. , Trotman Ken T. 
Published: December 2013

SUMMARY
Internationally, disclosures related to greenhouse gas (GHG) emissions and energy usage have increased dramatically due to trends toward increased sustainability reporting, growing concerns about climate change, and the introduction of new legislation and taxes. Audit committees, management, internal auditors, external auditors, and other stakeholders all have a potential role in relation to GHG disclosures. Our study addresses the role of internal auditors. We conducted 29 interviews with senior audit committee members, senior accountants, in-house internal auditors, and partners specializing in internal audit from the major accounting firms. These interviews allowed us to gain insights into the present role of internal auditors in GHG/energy reporting, the factors explaining internal audit's role, and the future role of internal audit. In addition, audit committee members describe their present involvement in GHG/energy reporting. We consider the consistency of our findings with three corporate governance theories (agency theory, institutional theory, and resource dependence theory). Although our results support the importance of effective monitoring consistent with agency theory, no one theory fully explains our results.
An EL-model based passivity control of four-phase interleaved PFC
Authors: Hua-Wu Li , Hong-Xing Ma , Jian-Feng Jiang , Xi-Jun Yang , Xing-Hua Yang 
Published: December 2013

Abstract
With the continuous increase of output power ratings, multi-phase (multichannel) interleaved power factor corrector (IPFC) is gradually employed in domestic and commercial inverter air-conditioners. IPFC can solve several main problems, such as power rating increase, power device selection, input current ripple reduction as well as inductor on-board mounting. But for a multi-phase IPFC, the key problem is that it should show rapid dynamic responds and good current sharing capability, so in this paper the aim is to improve the dynamic performance and current sharing capability by means of passivity control theory. Considering the power circuit topology of a four-phase IPFC, an EL (Euler-Lagrange) mathematical model is established when the IPFC operates in continuous conduction mode (CCM). Then the passivity of the four-phase IPFC is proved, and the passivity-based controller using the state variables feedback and damping injection method is designed. The proposed control scheme, which is easy to control and needs no proportion integral controller, has strong robustness on disturbance from singlephase AC input voltage, the load as well as the parameters of the employed devices. Even in wide-range load condition, the mains current has a fast dynamic response and the average output voltage almost keep unchanged. As a result, the main functions of the four-phase IPFC are implemented including nearly unitary power factor and constant DC output voltage. Meanwhile, the four-phase IPFC acquires an excellent current sharing effect after using passivity-based controller. The above analysis has been proved with simulated results by means of MATLAB/SIMULINK and experimental results, showing that the passivity-based IPFC controller has superior performances and feasibility.
Design and Evaluation of Simple UI for Mobile Healthcare Application
Authors: Ito Atsushi 
Published: December 2013

Abstract
In 2008, the Japanese government enacted a new healthcare law that requires companies to reduce the weight of overweight employees suffering from so-called metabolic syndrome, and the weight of their spouses. In 2013, companies that fail to reduce the weight of their employees and their spouses will be penalized. So, companies aim to introduce tools to support to loose weight. At first, we developed the first version of mobile application, named HIPPO (Healthcare Information Platform Project), to support to loose weight in 2007. This application worked well during two months and 76% of users whose BMI was 25 or over lost their weight. However, this problem was that many users could not continue to use this application and users who could continued to use this application could loose weight. We thought that to develop application that made user continue to use was important. So, in 2008, redesigned the system architecture and application from three view points, (1) Address real user needs, (2) Rethink and streamline the data-entry model for food and exercise, (3) Make the user experience personal and engaging. We designed one simple application with limited functions and use email as a support tool. As the result, 84% of uses could continue to use the second generation application.
A Measure of Real-Time Intelligence
Authors: Gavane Vaibhav 
Published: December 2013

Abstract
We propose a new measure of intelligence for general reinforcement learning agents, based on the notion that an agent’s environment can change at any step of execution of the agent. That is, an agent is considered to be interacting with its environment in real-time. In this sense, the resulting intelligence measure is more general than the universal intelligence measure (Legg and Hutter, 2007) and the anytime universal intelligence test (Hernández-Orallo and Dowe, 2010). A major advantage of the measure is that an agent’s computational complexity is factored into the measure in a natural manner. We show that there exist agents with intelligence arbitrarily close to the theoretical maximum, and that the intelligence of agents depends on their parallel processing capability. We thus believe that the measure can provide a better evaluation of agents and guidance for building practical agents with high intelligence.
A High Pressure Resonator Transducer with a Programmed Correction of Static Characteristics
Authors: Tomczuk Krzysztof 
Published: December 2013

Abstract
A high pressure resonator transducer (0 to 100 MPa) devised by the author has been described. The elastic element of the converter consists of a cylinder with an offset arranged axis hole. Quartz resonators were used for the measurement of deformations of the pipe. Based upon the results of the transducer testing, a new algorithmic method for the minimizalizsation of the temperature error, that eliminates the need for a temperature gauge has been worked out.
Application of Infrared Thermography to Non-Contact Testing of Varistors
Authors: Galla Stanisław , Konczakowska Alicja 
Published: December 2013

Abstract
Testing of varistors using thermography was carried out in order to assess their protective properties against possible overvoltage phenomena in the form of high-level voltage surges. An advantage of the thermography technique is non-contact temperature measurement. It was proposed to assess the properties of varistors working in electronic devices as protective elements, on the basis of estimating temperature increments on varistor surfaces, registered by an infrared camera during surge resistance tests with standard voltage levels. To determine acceptable temperature increments on a tested varistor, preliminary testing was performed of P22Z1 (Littelfuse) and S07K14 (EPCOS) type varistors, working first at a constant load and presently during surge tests,. The thermographic test results were compared with measured varistor capacity values before and after tests. It was found that recording with thermography temperature increments greater than 6°C for both P22Z1 and S07K14 varistor types detects total or partial loss of varistor protective properties. The test results were confirmed by assessment of protective properties of varistors working in output circuits of low nominal voltage devices.
Coupled Energy Measurements in Multi-Core Photonic-Crystal Fibers
Authors: Klimek Jacek 
Published: December 2013

Abstract
This paper outlines a measurement method of properties of microstructured optical fibers that are useful in sensing applications. Experimental studies of produced photonic-crystal fibers allow for a better understanding of the principles of energy coupling in photonic-crystal fibers. For that purpose, fibers with different filling factors and lattice constants were produced. The measurements demonstrated the influence of the fiber geometry on the coupling level of light between the cores. For a distance between the cores of 15 μm, a very low level (below 2%) of energy coupling was obtained. For a distance of 13 μm, the level of energy transfer to neighboring cores on the order of 2-4% was achieved for a filling factor of 0.29. The elimination of the energycoupling phenomenon between the cores was achieved by duplicating the filling factor of the fiber. The coupling level was as high as 22% in the case of fibers with a distance between the cores of 8.5 μm. Our results can be used for microstructured-fiber sensing applications and for transmission-channel switching in liquid-crystal multi-core photonic fibers.
Low-Loss Connection of Hybrid Fibre Optic Systems with Low Sensitivity to Wavelength
Authors: Skorupski Krzysztof 
Published: December 2013

Abstract
This paper proposes a method for adjusting light waves propagating in systems composed of photonic fibers, light sources and detection elements. The paper presents the properties of these connections in terms of the loss of signal transmission. Different fiber core areas were analyzed, and measurements of the mode-field diameters (MFDs) of selected fiber structures are presented. The study analyzed two types of LMA (Large Mode Area) fiber structures, and the mode-field diameters of these structures were measured on the basis of the radiation distribution obtained under near-field conditions. The results are compared to the values obtained for a SMF-28 single-mode fiber. The LMA structures analyzed in the paper are characterized by low sensitivity of the MFD parameter to the length of transmitted waves, which creates the possibility of their use as intermediate fibers when connecting optical fibers of different diameters. In the wavelength range from 800 nm to 1600 nm, a 3.5% MFD change was observed for the first investigated LMA structure, and a 1% change was observed for the second. In addition, measurements of the mode-field diameters were also made using the transverse offset method for comparison of the results.
Edge effects on understory epiphytic ferns and epiphyllous bryophytes in moist afromontane forests of Ethiopia
Authors: Hylander Kristoffer , Nemomissa Sileshi , Enkosa Woldeyohannes 
Published: December 2013

AbstractMost studies on edge effects in tropical forests have been conducted in landscapes with low human population density and in situations where the edges have been left unused after logging of the adjacent area. Here we studied forest margins heavily used by local farmers in a forest/agriculture mosaic landscape in Ethiopia. We compared forest structure and plant species composition across 41 forest-agriculture ecotones from 200 m out into the agricultural area to 200 m into the forest. There are strong edge effects from the edge and into the forest on canopy cover and number of stumps and apparently these forest-agricultural edges are intensively used by humans. They are penetrated by paths, beehives are found in the trees, timber of various dimensions is harvested and there is sometimes substantial cover of perennial wild (or semi-wild) crops such as coffee and spices. The number of understory epiphytic fern species as well as number of epiphyllous (i.e., growing on leaves) bryophyte species was lower at 20 m than at 75 m from the edge. The number of fern species was higher in newly created edges and thereafter they declined, which indicates an extinction debt. This pattern was not seen for the epiphyllous bryophytes. It is likely that different human management activities are responsible for many of the found edge effects besides wind and sun effects from the edge. Tropical forest margins provide important resources for people in many landscapes. It is important to understand how such use affects the biota of the forests. This study shows that there are substantial edge effects, but that the edge effects do not seem to become worse over time for epiphyllous bryophytes and only slightly so for ferns.
Rediscovery of the liverwort Frullania fragilifolia in Poland
Authors: Górski Piotr 
Published: December 2013

Abstract
This paper presents a distribution map for Frullania fragilifolia (Taylor) Gottsche, Lindenb. & Nees in Poland and a list of localities established from revised herbarium materials and literature data, and describes the rediscovery of F. fragilifolia in Poland almost 40 years after the last record. This liverwort was considered extinct in Poland. Twenty localities of the plant were catalogued. An attempt was undertaken to find F. fragilifolia in the Tatra Mts and northern Poland at selected localities known from literature data. The threat status of the species and its prospects in Poland are discussed.
Russian Caucasus distribution of fourteen hepatics rare and threatened in Europe
Authors: Konstantinova Nadezhda , Savchenko Anatoliy 
Published: December 2013

Abstract
The distribution in the Russian part of the Caucasus of 14 hepatic species rare and threatened in Europe is discussed and mapped based on literature records and specimens collected by the authors. Solenostoma caucasicum (Váňa) Konstant. is recorded as new for the Russian part of the Caucasus. New localities for Clevea spathysii (Lindenb.) Müll. Frib., Frullania parvistipula Steph., Frullania bolanderi Austin, Scapania carinthiaca J. B. Jack ex Lindb., S. verrucosa Heeg. and Lophozia ascendens (Warnst.) R. M. Schust. are reported. Their ecology, phytogeography and mode of dispersal in the Caucasus are discussed.
Fissidens grandifrons: a possible explanation for the rarity of sporophytes
Authors: Pursell Ronald A. , Shevock James R. 
Published: December 2013

Abstract
Perigonia are described for the first time in Fissidens grandifrons Brid. A possible explanation for the rarity of sporophytes in this species, the result of perigonial and perichaetial plants separated in different mats, is presented. Sexual reproduction in F. grandifrons is compared with that of F. perdecurrens Besch. and F. ventricosus Lesq. The peristome of F. perdecurrens is described for the first time.
Integrated IT environment for people with disabilities: a new concept
Authors: Mikołajewska Emilia , Mikołajewski Dariusz 
Published: December 2013

Abstract
This article evaluates the authors’ own concept of integrated IT environments for people with disabilities. Increasing numbers of disabled people and elderly people are affected by shortages of medical specialists and limited funding for medical care. Integrated IT environments for people with disabilities — through integration of various technical and medical solutions into one flexible system — are one way to provide increased independence and improved quality of life for disabled, elderly and severely ill people. The aim of this paper is to assess the extent to which the available possibilities in this area are being utilized, including the authors’ own concept. The implications of technological developments are discussed to lay the groundwork for further research.
Katena gleb mułowo-madowych w okolicy Suraża w Dolinie Górnej Narwi / Muddy-alluvial soils catena near Suraż in the Upper Narew Valley
Authors: Roj-Rojewski Sławomir , Walasek Marek 
Published: December 2013

Abstract
The aim of the study was the recognition of profile structure and main physical properties of humus-rich endogley soils, which form muddy-alluvial habitats, and soils appearing together with them in a catena developed in the Upper Narew Valley near Sura¿. Plant communities growing on these soils were also recognized. Typological development of the analysed soils is clearly connected with microrelief of flood terrace, water conditions and vegetation cover. The most moisture positions taken by humus-rich endogley soils are overgrown by Glycerietum maximae community. Typic czernozemic alluvial and mucky-like soils with Phalaridetum arundinaceae community are found slightly higher. In the highest and the most dried parts of the analysed terrain mucky soils overgrown by plant community with domination of Alopecurus pratensis appears. Due to lower ash content physical properties of humus-rich endogley soils and peaty-like deposits considerably distinguish from properties of the other soils and deposits founded on the study area.
Characterization of Surface Defects on Pulse-Electrodeposited Nickel Tubes
Authors: Klement U. , Yao Y. , Mortazavi S. N. , Hibbard G. 
Published: December 2013

Abstract
Electroplated thin-walled tubes were tested in compression. Most cracks were found at defects, i. e. protrusions on the surface of the tubes. The study focusses on the characterization of these defects. Optical microscopy revealed that the defects were already present in the metallization layer and occurred during the metallization process. When electrodepositing a Nickel coating on top, grains grow perpendicular to the surface of the metallization layer creating local orientation changes. Thus, protrusions occur on the surface of the tube where imperfections are located in the metallization layer.
The results will be valuable for improving the deformation characteristics of the electrodeposited tubes; they can also be used to design new types of electrodeposits by patterning the substrate.
Munc18-2 and Syntaxin 3 Control Distinct Essential Steps in Mast Cell Degranulation
Authors: Brochetta Cristiana , Suzuki Ryo , Vita Francesca , Soranzo Maria Rosa , Claver Julien , Madjene Lydia Celia , Attout Tarik , Vitte Joana , Varin-Blank Nadine , Zabucchi Giuliano , Rivera Juan , Blank Ulrich 
Published: December 2013

AbstractMast cell degranulation requires N-ethylmaleimide–sensitive factor attachment protein receptors (SNARE) and mammalian uncoordinated18 (Munc18) fusion accessory proteins for membrane fusion. However, it is still unknown how their interaction supports fusion. In this study, we found that small interfering RNA–mediated silencing of the isoform Munc18-2 in mast cells inhibits cytoplasmic secretory granule (SG) release but not CCL2 chemokine secretion. Silencing of its SNARE-binding partner syntaxin 3 (STX3) also markedly inhibited degranulation, whereas combined knockdown produced an additive inhibitory effect. Strikingly, while Munc18-2 silencing impaired SG translocation, silencing of STX3 inhibited fusion, demonstrating unique roles of each protein. Immunogold studies showed that both Munc18-2 and STX3 are located on the granule surface, but also within the granule matrix and in small nocodazole-sensitive clusters of the cytoskeletal meshwork surrounding SG. After stimulation, clusters containing both effectors were detected at fusion sites. In resting cells, Munc18-2, but not STX3, interacted with tubulin. This interaction was sensitive to nocodazole treatment and decreased after stimulation. Our results indicate that Munc18-2 dynamically couples the membrane fusion machinery to the microtubule cytoskeleton and demonstrate that Munc18-2 and STX3 perform distinct, but complementary, functions to support, respectively, SG translocation and membrane fusion in mast cells.
Global budget and radiative forcing of black carbon aerosol: Constraints from pole‐to‐pole (HIPPO) observations across the Pacific
Authors: Wang Qiaoqiao , Jacob Daniel J. , Spackman J. Ryan , Perring Anne E. , Schwarz Joshua P. , Moteki Nobuhiro , Marais Eloïse A. , Ge Cui , Wang Jun , Barrett Steven R. H. 
Published: December 2013

AbstractWe use a global chemical transport model (GEOS‐Chem) to interpret aircraft curtain observations of black carbon (BC) aerosol over the Pacific from 85°N to 67°S during the 2009–2011 HIAPER (High‐Performance Instrumented Airborne Platform for Environmental Research) Pole‐to‐Pole Observations (HIPPO) campaigns. Observed concentrations are very low, implying much more efficient scavenging than is usually implemented in models. Our simulation with a global source of 6.5 Tg a−1 and mean tropospheric lifetime of 4.2 days (versus 6.8 ± 1.8 days for the Aerosol Comparisons between Observations and Models (AeroCom) models) successfully simulates BC concentrations in source regions and continental outflow and captures the principal features of the HIPPO data but is still higher by a factor of 2 (1.48 for column loads) over the Pacific. It underestimates BC absorbing aerosol optical depths (AAODs) from the Aerosol Robotic Network by 32% on a global basis. Only 8.7% of global BC loading in GEOS‐Chem is above 5 km, versus 21 ± 11% for the AeroCom models, with important implications for radiative forcing estimates. Our simulation yields a global BC burden of 77 Gg, a global mean BC AAOD of 0.0017, and a top‐of‐atmosphere direct radiative forcing (TOA DRF) of 0.19 W m−2, with a range of 0.17–0.31 W m−2 based on uncertainties in the BC atmospheric distribution. Our TOA DRF is lower than previous estimates (0.27 ± 0.06 W m−2 in AeroCom, 0.65–0.9 W m−2 in more recent studies). We argue that these previous estimates are biased high because of excessive BC concentrations over the oceans and in the free troposphere.