bluuebunny/crossref_metadata_2025_split huggingface dataset:
On Alternative Measures of Accruals
Authors: Shi Linna , Zhang Huai 
Published: December 2011

SYNOPSIS
This paper investigates the difference between two widely used measures of accruals and their differential impact on accrual strategy returns. The two measures are accruals computed using consecutive changes in the balance sheet items and accruals computed as earnings minus cash flows from operating activities, both from the cash flow statement. Our investigations reveal that the difference between the two measures is caused by four items and non-articulations in changes in working capital accounts and depreciation expenses, in addition to non-articulation events as identified by Hribar and Collins (2002). We find that the non-articulation in working capital accounts and depreciation expenses between the cash flow statement and other financial statements is surprisingly prevalent and economically significant, and it can be attributed to special events, errors made by Compustat, firms' inconsistent definitions, and non-standard classifications of assets/liabilities. We show that, after excluding non-articulation events, the accrual strategy returns are higher for accruals computed using balance sheet items than accruals computed using cash flow statement items. Further investigations suggest that the return differentials are mainly due to other funds from operations and the non-articulation in changes in accounts receivable.
JEL Classifications: G12; G14; M41.
Data Availability: Data used are available from the sources identified in the study.
Auditor Resignation and Firm Ownership Structure
Authors: Khalil Samer K. , Cohen Jeffrey R. , Trompeter Gregory M. 
Published: December 2011

SYNOPSIS
This paper investigates whether the likelihood of auditor resignations and the associated stock market reaction in family firms is significantly different from that in non-family firms. It also examines whether the aforementioned associations vary with the identity of the CEO managing family firms (founder, descendant, or non-family CEO). Relying on a sample of auditor resignations in the U.S. over five calendar years, 2004–2008, and using two control samples (matched and random) as benchmarks, we document the following. First, the likelihood of auditor resignations in family firms is significantly lower than that in non-family firms. Second, auditor resignations in family firms managed by a founder or non-family CEO (descendant) are also less (more) frequent compared to non-family firms. Finally, abnormal returns following auditor resignations in family firms and in family firms managed by a non-family CEO are higher (less negative) than those in non-family firms. These results are robust to the selection bias resulting from family ownership and contribute to the literature investigating auditor portfolio management decisions.
Data Availability: All data are from publicly available sources.
Client Engagement Risks and the Auditor Search Period
Authors: Khalil Samer K. , Cohen Jeffrey R. , Schwartz Kenneth B. 
Published: December 2011

SYNOPSIS
This paper investigates whether client engagement risks lengthen the client acceptance phase for audit firms and result in a longer auditor search period for their clients. Using a sample of auditor resignations over the period 2003–2008, we document that the auditor search period is longer for firms associated with client business risk (financial distress) and audit risk (internal control weaknesses or management integrity issues), while it is shorter for firms representing reduced auditor business risk (auditor industry specialization). These findings highlight the importance of client risk assessment and explain audit firms' response to perceived client risks.
Mandatory IFRS Adoption and the U.S. Home Bias
Authors: Khurana Inder K. , Michas Paul N. 
Published: December 2011

SYNOPSIS
This paper examines whether mandatory IFRS adoption at the country level lowers U.S. investors' propensity to overweight domestic stocks in their common stock portfolios (generally referred to as home bias). We find that, on average, U.S. home bias decreases for countries that mandate IFRS adoption, after controlling for country-fixed effects. We also find that the reduction in the U.S. home bias after the mandatory adoption of IFRS is greater for countries with larger differences between IFRS and their domestic accounting standards, for countries with a stricter rule of law and a common law legal origin, and in countries with greater incentives to report high-quality financial information. Overall, our results indicate that a common set of global accounting standards matters for portfolio holdings of U.S. investors and that U.S. investors regard the enforcement of standards to be a key factor in making investments outside the U.S.
Data Availability: Data are publicly available.
A new convenient synthesis of 5-aryl-2-(arylamino)-1,3,4-oxadiazole derivatives
Authors: Kumar Sanjeev 
Published: December 2011

AbstractElectrical energy offers numerous benefits for conducting a synthesis, including increased reaction rates, yield enhancements and cleaner chemistries. 5-Aryl-2-(arylamino)-1,3,4-oxadiazoles were synthesised directly from acylthiosemicarbazide on the platinum electrode under controlled potential electrolysis in an undivided cell assembly in acetonitrile.
Monitoring Pheasants (Phasianidae) in the Western Himalayas to Measure the Impact of Hydro-Electric Projects
Authors: Jolli Virat , Pandit Maharaj K. 
Published: December 2011

ABSTRACT
Jolli V., Pandit M.K. 2011. Monitoring pheasants (Phasianidae) in the Western Himalayas to
measure the impact of hydro-electric projects. Ring 33, 1-2: 37-46.
In this study, we monitored pheasants abundance to measure the impact of a hydroelectric development project. The pheasants abundance was monitored using “call count” and line transect methods during breeding seasons in 2009-2011. Three call count stations and 3 transects were laid with varying levels of anthropogenic disturbance. To understand how the hydro power project could effect the pheasant population in the Jiwa Valley, we monitored it under two conditions; in the presence of hydro-electric project (HEP) construction and when human activity significantly declined. The Koklass Pheasant (Pucrasia
macrolopha), Cheer Pheasant (Catreus wallichi) and Western Tragopan (Tragopan melanocephalus) were not recorded in Manjhan Adit in 2009. During 2010 and 2011 springs, the construction activity was temporarily discontinued in Manjhan Adit. The pheasants responded positively to this and their abundance increased near disturbed sites (Manjhan Adit). The strong response of pheasants to anthropogenic disturbance has ecological application and thus can be used by wildlife management in the habitat quality monitoring in the Himalayan Mountains.
Biometrics of Non-Breeding Immature Mallards (Anas Platyrhynchos) in North-Eastern Poland
Authors: Jankowiak Łukasz , Polakowski Michał 
Published: December 2011

ABSTRACT
Jankowiak Ł., Polakowski M. 2011. Biometrics of non-breeding immature Mallards (Anas
platyrhynchos) in north-eastern Poland. Ring 33, 1-2: 47-53. Non-breeding immature Mallards from north-eastern Poland (Północnopodlaska Lowland) were captured and measured (altogether 182 individuals in their 1st year of life). Immature males were significantly larger than females according to all analysed parameters. The length of bill and wing were the most sexually dimorphic traits and the least dimorphic were the total length of bill with head and tarsus length. The results of the present analysis and other studies in different regions of Europe suggest that wing size of Mallards follows Bergmann’s rule, while a bill size - Allen’s rule. Mallards from north-eastern Poland are larger than those from western Europe. We hypothesize that the reason for this is the fact that main population of non-breeding Mallards originates from the larger eastern European population, which is confirmed by some ringing data.
A Qualitative Investigation of Physical Therapists' Experiences and Feelings of Managing Patients With Nonspecific Low Back Pain
Authors: Jeffrey Janet E. , Foster Nadine E. 
Published: December 2011

BackgroundPhysical therapists' management of patients with nonspecific low back pain (NSLBP) has been found to be associated with their beliefs and attitudes toward NSLBP, as well as with guideline recommendations. Greater knowledge of physical therapists' experiences and feelings of treating patients with NSLBP may help to explain these associations and increase our understanding of some of the challenges physical therapists face when treating patients with NSLBP in clinical practice.ObjectivesThe objective of this study was to understand more about how the personal experiences and feelings of physical therapists might influence their decision making when treating patients with NSLBP.DesignThis was a qualitative study using a phenomenological hermeneutical approach and practitioner-as-researcher model.MethodsEleven semistructured interviews with physical therapists were conducted and analyzed using the hermeneutical circle to identify key themes relating to their experiences and feelings in treating patients with NSLBP.ResultsThree linked themes emerged: (1) physical therapists believe that NSLBP has an underlying mechanical and recurring nature, (2) physical therapists' attitude toward managing NSLBP is to empower patients to exercise and self-manage their pain and functional problems, and (3) physical therapists experience feelings of tension between the advice and treatment they feel is best for their patient and the patient's own beliefs and attitudes.ConclusionsThe experiences and feelings of physical therapists treating patients with NSLBP include conflict among their pain beliefs, attitudes, and working partnerships with patients. Treatment decisions may be influenced when physical therapists modify their beliefs and attitudes to reduce this sense of conflict. Improving physical therapist communication skills may help decrease feelings of conflict, enhance working relationships, and encourage a more consistent approach toward patients with NSLBP.
Effect Of Removal Of Some Photosynthetic Organs On Yield Components In Durum Wheat (<i>Triticum Aestivum</i> L.)
Authors: Balkan Alpay , Gençtan Temel , Bilgin Oguz 
Published: December 2011

This research was carried out in experimental field of Field Crops Department of Agricultural Faculty of Namik Kemal University in randomized split block design with three replications per treatment during 2004-2005 and 2005-2006. The objective of this study was to find out the contribution rates of awn, flag leaf, 1st upper leaf blade, 2nd upper leaf blade and other leaf blades to main yield components in three durum wheat cultivars (cv. Kiziltan-91, Kunduru-1149, and Yelken-2000). The results of this experiment showed that removal of awn, flag leaf, 1st upper leaf blade, 2nd upper leaf blade, and other leaf blades reduced significantly spike weight, number of grains per spike, grain weight per spike, and 1000-grain weight except the number of spikelets per spike. It was concluded that the organs play an important role in grain yield in durum wheat during grain filling stage. Keywords: Photosynthetic organs; yield components; durum wheat.DOI: http://dx.doi.org/10.3329/bjar.v36i1.9224 BJAR 2011; 36(1): 1-12
Effect Of Crude Seed Extract Of Some Indigenous Plants For The Control Of Legume Pod Borer (<i>Maruca Vitrata</i> F.) On Country Bean
Authors: Rouf FMA , Sardar MA 
Published: December 2011

The crude seed extract of neem, black pepper, mahogani, and garlic bulb with three doses were evaluated against legume pod borer in the country bean field in two seasons kharif 2006 and rabi 2006-2007. The neem seed extract applied @150 and 100 g/l and mahogani seed extract @ 100 g/l of water 7 days intervals on the country bean showed better performance in the reduction of flower and pod damage with significantly higher yield of bean in both the seasons. The seed extracts lost the efficacy against legume pod borer after 7 days of application. Keywords: Indigenous plant materials; crude extract; country bean; legume pod borer. DOI: http://dx.doi.org/10.3329/bjar.v36i1.9228 BJAR 2011; 36(1): 41-50
Effect Of Boron On Yield And Mineral Nutrition Of Mustard (<i>Brassica Napus</i>)
Authors: Hossain MA , Jahiruddin M , Khatun F 
Published: December 2011

An experiment was conducted for three years from 2003-04 to 2005-06 to find out the optimum rate of B application for maximizing nutrient uptake and yield of mustard in calcareous soil of Jessore, Bangladesh. Boron was applied at 0, 1, and 2 kg/ha. The mustard variety BARI Sarisha-8, (B. napus group) was selected for the experiment. Effect of B was evaluated in terms of yield and mineral nutrients (N, P, K, S, Zn, and B) uptake. The mustard crop responded significantly to B application. The optimum rate of B was found to be 1 kg/ha There was no significant difference between 1 & 2 kg B/ha in all the years. Boron and N concentrations of grain and stover were significantly increased with increased rate of B application indicating that B had positive role on protein synthesis. In case of P, S, and Zn, the concentrations were significantly increased but in case of K, it remained unchanged in stover. The grain B concentration increased from 19.96 μg/g in B control to 45.99 μg/g and 51.29 μg/g due to application of 1 kg and 2 kg B/ha, respectively. Concerning the effect of B on the nutrient uptake, six elements followed the order K> N> S> P> B> Zn and these were significantly influenced by B application. Keywords: Mustard; boron; yield; nutrient uptake. DOI: http://dx.doi.org/10.3329/bjar.v36i1.9230 BJAR 2011; 36(1): 63-73
Platelet Reactivity and Disease Activity in Subjects with Psoriatic Arthritis
Authors: Di MINNO MATTEO NICOLA DARIO , IERVOLINO SALVATORE , PELUSO ROSARIO , SCARPA RAFFAELE , Di MINNO GIOVANNI 
Published: December 2011

Objective.Platelet aggregation plays a major role in vascular mortality. Individuals with psoriatic arthritis (PsA) are highly predisposed to vascular mortality. We evaluated the correlation between disease activity and platelet aggregation in individuals with PsA.Methods.Individuals with PsA receiving tumor necrosis factor-α (TNF-α) blockers (n = 114) and healthy controls (n = 114) matched for age, sex, and cardiovascular risk factors were tested for light transmission aggregometry. None was receiving antiinflammatory drugs. Platelet aggregation (max-A%) was defined as maximal light transmittance achieved within 5 min after the addition of 0.1 or 0.2 mM arachidonic acid or 0.4 μM adenosine diphosphate. A value of ≥ 50% irreversible light transmittance (LT-50%) following platelet stimulation was used to define platelet hyperreactivity. Minimal disease activity (MDA) was evaluated in subjects with PsA.Results.Regardless of the agent used, individuals with PsA showed a higher max-A% and achieved LT-50% more often than controls. Among individuals with PsA, those achieving MDA exhibited a max-A% similar to that of controls, both being significantly lower (p < 0.001) than max-A% of subjects with active disease. Subjects with active disease showed platelet hyperreactivity (LT-50%) more often than those achieving MDA (p < 0.001). For increasing quartiles of max-A%, C-reactive protein levels increased and prevalence of MDA decreased.Conclusion.Compared with those achieving MDA, subjects with active PsA disease had abnormally high platelet reactivity. Whether this is relevant for the cardiovascular risk profile of subjects with PsA receiving TNF-α blockers requires further evaluation.
Dinâmicas Sócio-Espaciais Produtivas e a Formação do Território do Morango no Vale do Caí – Brasil
Authors: Specht Suzimary , Rückert Aldomar A. 
Published: December 2011

Este artigo apresenta o Território do Morango, no Rio Grande do Sul, Brasil. Analisa-se como a produção de morangos potencializou a construção deste território estruturado por relações de poder, em diferentes escalas, e uma territorialidade, externalizada nas construções, logomarcas e festividades associadas ao morango. A metodologia da pesquisa é qualitativa, sendo que o referencial teórico para tal análise está embasado no conceito de território. A pesquisa de campo foi realizada nos municípios de Feliz, Bom Princípio e São Sebastião do Caí, os três maiores produtores da região do Vale do Caí, RS, através da aplicação de sessenta e quatro entrevistas, com roteiros de questões semiestruturadas, a atores sociais envolvidos com a produção de morangos. Através das análises realizadas percebeu-se que o “Território do Morango” apresenta uma dinâmica territorial própria, baseada em uma legitimidade histórica construída através de diferentes saberes, variadas manifestações de poder e uma territorialidade gerada em função da produção desta fruta. Num primeiro momento, os atores sociais se apropriaram desta fruta, mas num segundo momento, sua produção passou a se apropriar de parte da paisagem, das ações públicas, construindo uma história, uma identidade territorial, uma tradição produtiva com conhecimentos específicos. E este processo contribuiu de forma significativa para a patrimonialização produtiva do morango no Vale do Caí, RS.
Ice and Iceberg Management Plans for Shtokman Field
Authors: Edmond Coche , Liferov Pavel , Metge Michel 
Published: December 2011

Abstract
The Shtokman gas condensate field lies in the centre of the shelf zone of the Russian sector of the Barents Sea about 600 kilometers northeast from Murmansk. Shtokman Development AG (SDAG, 51% Gazprom, 25% Total and 24% Statoil) is in charge of the integrated development of the phase 1 of the Shtokman Gas condensate field. Exploitation of the gas field will be done through a floating platform that will export gas and condensate to the shore via pipeline.
Significant sea ice invasions occur at Shtokman in approximately 3 out of 10 years, on average. Icebergs may also occur in the SCGF area. Ice and iceberg management activities have been planned to support the operations. The ice and iceberg management activities include surveillance, threat assessment and physical management. At this stage, definitions of strategy and philosophies for ice and iceberg management have been developed and preliminary plans for the main tasks have been outlined. The present paper describes the different components of the ice and iceberg management system and the rationales for the main technical choices.

1 INTRODUCTION
The Barents Sea is bordered by the cold and icy waters of the Arctic Ocean and the Kara Sea on the North and East sides and by the warm water of the Norwegian Sea on the west side. The Gulf Stream enters the Barents Sea as the North Cape and Spitsbergen branches of the Norwegian current, bringing warm water into the region. The border between warm and cold water varies in location, depending on the oceanographic and meteorological conditions; this change is more sensitive in the Eastern part of the Barents Sea and especially at the Shtokman field.
Sea ice does not form at Shtokman (except very thin ice in very cold years) but is exported from the North - Northeast by persistent winds. Thus, the origin of ice which can arrive at Shtokman is North-Eastern Barents Sea and possibly Kara Sea. The presence of drifting sea ice is observed in approximately 40% of the years on the Shtokman field, based on satellite observations from 1974 to 2007. This means that sea ice in the Shtokman area occurs approximately once every 2.6 years. Sea ice arrives rapidly at the Shtokman area and ice concentration may increase from 2/10th to above 8/10th within a few hours. Furthermore, ice may not be continually present at Shtokman throughout any one ice season.
Historically, icebergs have been observed near Shtokman (within 75 nm) about once every five years on average. 10% of icebergs observed within 25 nm circle around Shtokman were in ice while 40% of icebergs observed within up to 100 nm north of Shtokman were in ice. With regard to seasonal variation it must be assumed that the probability of encountering icebergs at Shtokman during spring is higher than during late summer / early autumn.
Real-Time Pack Ice Monitoring Systems - Identification of Hazardous Sea Ice Using Upward Looking Sonars for Tactical Support of Offshore Oil and Gas Projects
Authors: Fissel David , Mudge Todd , Chave Rene , Stone Matt , Kanwar Anudeep , Bard Adam , Buermans Jan 
Published: December 2011

Abstract
There is an increasing requirement for real-time detection of sea ice hazards. These hazards include the identification of thick ice keels, large hummocky ice, fast moving ice, rapidly changing ice direction and multi-year ice. Such information is needed in real-time to support tactical applications for safe routing of ships in heavy sea ice concentrations. More recently, a need has emerged for tactical support of offshore oil and gas activities in ice infested waters of the Arctic Ocean and in marginal ice areas such as the Barents Sea, the Sea of Okhotsk, the Caspian Sea, Baffin Bay, the Labrador Sea and East Greenland waters. Reliable upward looking sonar (ULS) instruments, including the ASL Ice Profiler for ice keel measurements and the Acoustic Doppler Current Profiler for Ice Velocity measurements have been widely used in these areas for many years. These instruments, which record data internally, are operated from subsurface moorings that are deployed and recovered by ship during times of minimal sea ice coverage.
Providing real-time measurements from the upward looking sonar measurements operating under heavy ice cover pose new technological challenges. The use of surface buoys to relay data from subsurface instruments to shore facilities or satellites is not possible due to the ice cover itself. A more feasible approach is to transmit the data from each instrument using underwater cables on the sea floor and which link the instruments on the subsurface moorings to a bottom mounted or floating structure. For a floating structure, the use of high performance acoustic modems may be required.
Previous experience with real-time ULS ice measurement systems dates back to operational projects undertaken from 2002 to the present. More challenging requirements for real-time ULS ice measurement systems are being addressed in much deeper and more remote areas of the Arctic Ocean such as the Barents and Beaufort Seas. Conditions in these areas can vary from short episodes of hazardous ice to more prolonged and severe ice conditions. ULS ice systems may be deployed on a yearround basis or used episodically strategically just before hazardous ice episodes begin. The requirements for timely and accurate ice information demand high reliability in support of ship navigation, offshore oil and gas drilling and development applications. The real-time ULS ice measurement system must be capable of operating for multiple years without servicing in conjunction with other metocean sensors packages (e.g. ice radar, satellite, winds). Multiple ULS measurement arrays will be needed over operational areas spanning distances of many kilometers. For these Arctic Ocean applications, cabled ocean observatory technology and advanced underwater acoustic modems become key enabling technologies.