bluuebunny/crossref_metadata_2025_split huggingface dataset:
How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements
Authors: Hermanson Dana R. , Smith Jason L. , Stephens Nathaniel M. 
Published: February 2012

SUMMARY
Based on survey responses from approximately 500 Chief Audit Executives (CAEs) and other internal auditors, this article provides an insider's view of the perceived strength of organizations' internal controls (i.e., internal control over financial reporting) in the Control Environment, Risk Assessment, and Monitoring components of the Committee of Sponsoring Organizations' (COSO 1992a) Internal Control—Integrated Framework. Although the respondents largely rate control strength as relatively high, we identify several areas for potential improvement of internal controls, especially related to assessing the “tone at the top,” as well as following up on deviations from policy and management override of controls. In analyzing individual control elements, we find that public companies' controls are consistently rated as more effective than those of other organizations. We also find a number of interesting differences across key industries, especially in the Monitoring component, where banks and other financial services firms appear to have more robust Monitoring controls than do healthcare and other services firms. The component-level analysis reveals that internal control component strength is positively related to the CAE reporting primarily to the audit committee, public company status, and the average tenure of the internal audit function staff, among other findings. Based on the survey findings, we describe key implications relevant to internal and external auditors, accounting researchers and educators, and management.
The Non-Impact of Paper Color on Exam Performance
Authors: Meyer Michael J. , Bagwell Jennifer 
Published: February 2012

ABSTRACT
This study attempts to determine if the conclusions of Fordham and Hayes (2009) can be confirmed to include exam performance (they study only quiz performance) by examining the impact of paper color on student final exam performance. One thousand three hundred seventy-two final exams were evaluated covering ten academic quarters, from the Winter 2007 through the Winter 2011. Over this time period, eight different paper colors were used, including seven pastel colors and white. The results show that paper color has no impact on student exam performance and that paper color and student exam performance are independent factors. If we assume that students are motivated to take a final exam and less so to take a quiz, then student motivation (as per Soldat et al. 1997) may be a plausible explanation for the differing results between this study and Fordham and Hayes (2009). The results of this study suggest there may not be a need to restrict the use of pastel paper color on exams, although we describe some evidence and opinions that suggest certain paper colors, including white, may impact those with certain disabilities (i.e., dyslexia, Attention Deficit Disorder [ADD], and Attention Deficit Hyperactivity Disorder [ADHD]). Further, we determine that the widespread use of colored paper may be somewhat of a U.S. phenomenon.
AACSB International: An Update and Perspective
Authors: Trapnell Jerry E. , Williams Jan R. 
Published: February 2012

ABSTRACT
AACSB International has been through a transformational process since 2000 expanding its focus as solely a business school and accounting accreditation body to a broader member services organization. Business and accounting accreditation remain cornerstones of the mission of the organization but its expanded services in support of business schools and accounting program are designed to enhance the value of AACSB accreditation and to foster continuous improvement on a global basis. This paper provides an overview of the different areas of AACSB's activities and outlines current initiatives that will influence the organization's activities for the next 10 to 20 years.
The Effect of Business Process Representation Type on Assessment of Business and Control Risks: Diagrams versus Narratives
Authors: Boritz J. Efrim , Borthick A. Faye , Presslee Adam 
Published: February 2012

ABSTRACT
The Sarbanes-Oxley Act (SOX) (U.S. House of Representatives 2002) mandates the assessment of internal controls over financial reporting, and many organizations are using diagrams to document their internal control processes. While educators regularly stress the effectiveness of diagrammatic representation of process information over textual representation, no prior study has offered convincing evidence that diagrammatic representation leads to improved performance. In an experiment, we examine students' performance on a business process risk and control assessment task using two informationally equivalent methods that are commonly taught in the classroom to document business processes: descriptive narrative (hereafter, textual) and diagrammatic. We also examine whether students' academic achievement and perceptions of their ability (self-efficacy) affect performance by type of representation. First, we find that while the method of representation has no effect on students' accuracy, those receiving the textual representation were more efficient and had a greater weighted-average performance than those receiving the diagrammatic representation. Second, we find academic achievement increases students' accuracy, decreases their efficiency, and has no effect on their weighted-average performance. Third, we find self-efficacy has no effect on students' accuracy, has no effect on their efficiency, and decreases their weighted-average performance. Finally, we find that both self-efficacy and academic achievement interact with the type of representation to affect students' performance. Implications for education and practice are discussed.
Comparison of Various Lipid Variables as Predictors of Coronary Heart Disease in Japanese Men and Women With Type 2 Diabetes
Authors: Sone Hirohito , Tanaka Sachiko , Tanaka Shiro , Iimuro Satoshi , Ishibashi Shun , Oikawa Shinichi , Shimano Hitoshi , Katayama Shigehiro , Ohashi Yasuo , Akanuma Yasuo , Yamada Nobuhiro ,   on behalf of the Japan Diabetes Complications Study Group
Published: February 2012

OBJECTIVE
To determine the best lipid variable to predict coronary heart disease (CHD) in Japanese patients with type 2 diabetes.

RESEARCH DESIGN AND METHODS
Eligible Japanese men and women (1,771) aged 40–70 years with type 2 diabetes from 59 institutes nationwide were followed for a planned 8-year period. The performance of eight conventional lipid variables, i.e., total cholesterol (TC), LDL-cholesterol (LDLC), HDL-cholesterol (HDLC), triglycerides (TGs), non-HDLC, TC/HDLC ratio, LDLC/HDLC ratio, and TG/HDLC ratio, as predictors of incident CHD were evaluated by four methods: hazard ratio (HR) per one SD increment by multivariate Cox analysis, χ2 likelihood ratio test, area under the receiver operating characteristic curve (AUC), and tertile analysis.

RESULTS
Although all variables significantly predicted CHD events in men, non-HDLC (HR per one SD 1.78 [95% CI 1.43–2.21]; AUC 0.726) and TC/HDLC (HR 1.63 [1.36–1.95]; AUC 0.718) had the better predictive performances among the variables, including LDLC. In women, TGs (log-transformed; HR 1.72 [1.21–2.43]; AUC 0.708) were the best predictor according to results of tertile analysis (HR of the top tertile versus the bottom tertile 4.31 [1.53–12.16]). The associations with incident CHD were linear and continuous.

CONCLUSIONS
For Japanese diabetic men, non-HDLC and TC/HDLC were the best predictors, whereas TGs were most predictive for women. These findings, which included prominent sex differences, should be considered among clinical approaches to risk reduction among East Asians with diabetes.
One Risk Assessment Tool for Cardiovascular Disease, Type 2 Diabetes, and Chronic Kidney Disease
Authors: Alssema Marjan , Newson Rachel S. , Bakker Stephan J.L. , Stehouwer Coen D.A. , Heymans Martijn W. , Nijpels Giel , Hillege Hans L. , Hofman Albert , Witteman Jacqueline C.M. , Gansevoort Ron T. , Dekker Jacqueline M. 
Published: February 2012

OBJECTIVE
Individuals at high risk for chronic cardiometabolic disease (cardiovascular disease [CVD], type 2 diabetes, and chronic kidney disease [CKD]) share many risk factors and would benefit from early intervention. We developed a nonlaboratory-based risk-assessment tool for identification of people at high cardiometabolic disease risk.

RESEARCH DESIGN AND METHODS
Data of three population-based cohorts from different regions of the Netherlands were merged. Participants were 2,840 men and 3,940 women, white, aged 28–85 years, free from CVD, type 2 diabetes, and CKD diagnosis at baseline. The outcome was developing cardiometabolic disease during 7 years follow-up.

RESULTS
Age, BMI, waist circumference, antihypertensive treatment, smoking, family history of myocardial infarction or stroke, and family history of diabetes were significant predictors, whereas former smoking, history of gestational diabetes, and use of lipid-lowering medication were not. The models showed acceptable calibration (Hosmer and Lemeshow statistics, P &gt; 0.05) and discrimination (area under the receiver operating characteristic [ROC] curve 0.82 [95% CI 0.81–0.83] for women and 0.80 [0.78–0.82] for men). Discrimination of individual outcomes was lowest for diabetes (area under the ROC curve 0.70 for men and 0.73 for women) and highest for CVD mortality (0.83 for men and 0.85 for women).

CONCLUSIONS
We demonstrate that a single risk stratification tool can identify people at high risk for future CVD, type 2 diabetes, and/or CKD. The present risk-assessment tool can be used for referring the highest risk individuals to health care for further (multivariable) risk assessment and may as such serve as an important part of prevention programs targeting chronic cardiometabolic disease.
Combined Influence of Insulin Resistance, Overweight/Obesity, and Fatty Liver as Risk Factors for Type 2 Diabetes
Authors: Sung Ki-Chul , Jeong Woo-Shin , Wild Sarah H. , Byrne Christopher D. 
Published: February 2012

OBJECTIVE
There is dissociation between insulin resistance, overweight/obesity, and fatty liver as risk factors for type 2 diabetes, suggesting that different mechanisms are involved. Our aim was to 1) quantify risk of incident diabetes at follow-up with different combinations of these risk factors at baseline and 2) determine whether each is an independent risk factor for diabetes.

RESEARCH DESIGN AND METHODS
We examined 12,853 subjects without diabetes from a South Korean occupational cohort, and insulin resistance (IR) (homeostasis model assessment-IR ≥75th centile, ≥2.0), fatty liver (defined by standard ultrasound criteria), and overweight/obesity (BMI ≥25 kg/m2) identified at baseline. Odds ratios (ORs) and 95% confidence intervals (CIs) for incident diabetes at 5-year follow-up were estimated using logistic regression.

RESULTS
We identified 223 incident cases of diabetes from which 26 subjects had none of the three risk factors, 37 had one, 56 had two, and 104 had three. In the fully adjusted model, the OR and CI for diabetes were 3.92 (2.86–5.37) for IR, 1.62 (1.17–2.24) for overweight/obesity, and 2.42 (1.74–3.36) for fatty liver. The OR for the presence of all three factors in a fully adjusted model was 14.13 (8.99–22.21).

CONCLUSIONS
The clustering of IR, overweight/obesity, and fatty liver is common and markedly increases the odds of developing type 2 diabetes, but these factors also have effects independently of each other and of confounding factors. The data suggest that treatment for each factor is needed to decrease risk of type 2 diabetes.
Reliability of Fiber Post Bonding to Root Canal Dentin After Simulated Clinical Function In Vitro
Authors: Bitter K , Perdigão J , Exner M , Neumann K , Kielbassa AM , Sterzenbach G 
Published: February 2012

SUMMARY
The aim of this study was to investigate the effect of thermomechanical loading (TML) on the bond strength of fiber posts luted with three different resin cements.
Sixty-six extracted human anterior teeth were endodontically treated and restored with fiber posts (RelyX Fiber Posts, 3M ESPE) using three commercially available resin cements and three corresponding core build-up materials (n=22 each): Panavia F 2.0/Clearfil DC Core Automix (Kuraray), Variolink II/Multicore Flow (Ivoclar Vivadent), and RelyX Unicem/Filtek Z250 (3M ESPE). Twelve specimens of each group received all-ceramic crowns and were subjected to TML. The other 10 specimens were stored in saline solution for 24 hours. The roots were sectioned and bond strength was measured using a push-out test. Adhesive interfaces of two specimens of each group subjected to TML were analyzed using field emission scanning electron microscopy (FESEM).
Bond strengths of fiber posts were significantly affected by the type of resin cement (p&lt;0.0005) and TML (p&lt;0.0005; two-way analysis of variance). TML significantly reduced bond strengths for all materials ((6.0 (6.2) MPa)) compared with initial bond strengths ((14.9 (10.4) MPa)). RelyX Unicem resulted in significantly higher bond strengths before ((18.3 (10.3) MPa)) and after TML ((9.8 (7.5) MPa)) compared with the other materials (p&lt;0.0005; Tukey HSD). Using FESEM, Variolink II and Panavia F demonstrated a hybrid layer partly detached from the underlying resin cement, whereas no hybrid layer was observed for RelyX Unicem.
The decrease in bond strength after TML suggests that retention of fiber posts may be reduced after clinical function. Therefore, endodontically treated teeth that are restored using fiber posts may benefit from additional reinforcement via coronal restorations using adequate ferrules and/or adhesive techniques.
Enhanced Sweet Corn Propagation: Studies on Transplanting Feasibility and Seed Priming
Authors: El-Hamed Khalid , Elwan Mohammed , Shaban Walied 
Published: February 2012

Enhanced Sweet Corn Propagation: Studies on Transplanting Feasibility and Seed Priming
Sweet corn hybrids with high-sugar genotypes (sh2
) has inherent problem of low seed emergence and stand in the field. This study was conducted to determine the effect of seed size, tray cell size and growing media components on sweet corn transplant transplanting. Other objectives were to evaluate the effect of priming sweet corn seeds on germination in the field. Bio-priming with Trichoderma and Bacillus, osmopriming with KNO3, and hydro-priming with H2O have been tested. The results indicated that transplanting sweet corn is feasible with high quality transplants from seeds that germinate well in disease-free environment. Large sweet corn seeds, large tray cells, and vermiculite-based growing media proved to gave higher germination percentages. While same factors did not show pronounced effect on seedling performance in terms of root and shoot length and fresh weight. In the priming experiment, the bio-priming treatment showed the highest germination of seeds percentage among other priming treatments and the control. Sweet corn seeds treated with Bacillus megaterium germinated 50% higher than seeds treated with Trichoderma spp. as bio-control agents. Aspergillus niger, and Penicillium represented 65% of pathogens responsible for failure of sweet corn seed germination. The results of this study demonstrated the feasibility of enhanced sweet corn seed propagation through transplanting and seed priming to improve emergence and field stand.
The Meatring of Beetroot Seeds Sowing Quality with the Use of Precision Seed Plate Planter
Authors: Zarajczyk Janusz , Sobczak Paweł 
Published: February 2012

The Meatring of Beetroot Seeds Sowing Quality with the Use of Precision Seed Plate Planter
This paper presents the results of the laboratory research concerning assessment of the quality of sowing Czerwona Kula beetroot seeds by means of S071 Kruk seeder. The research showed significant influence of the seeder operating speed on the quality of sowing, expressed in percentage of single, double and skipped plants. The most regular dosage of seeds in a row was obtained at the seeder's operating speed of 0.6 m·s-1 and sowing disk's peripheral speed of 0.6 m·s-1. Increase of the seeder operating speed above 0.6 m·s-1 caused deterioration of the beetroot seeds distribution in a row. Thus, it can be concluded that the seeder operating speed significantly affected the quality of Czerwona Kula beetroot sowing.
Carpophore Dry Matter Content of Several Agaricus Bisporus (Lange) Imbach and Agaricus Bitorquis (Quel) Sacc. Strains Found in Natural Habitats
Authors: Sobieralski Krzysztof , Siwulski Marek , Lisiecka Jolanta , Szymański Jan , Jasińska Agnieszka 
Published: February 2012

Carpophore Dry Matter Content of Several Agaricus Bisporus (Lange) Imbach and Agaricus Bitorquis (Quel) Sacc. Strains Found in Natural Habitats
Carpophore dry matter content of several strains of A. bisporus and A. bitorquis obtained from natural habitats was investigated. Two cultivated mushroom strains were used as the control. It was found that the dry matter content of the fruiting bodies differed depending on the strain as well as the species of the analyzed mushrooms. The highest carpophore dry matter content was determined in the strains obtained from the natural environment. The highest dry matter content in the fruiting bodies was determined in A. bisporus Ab/ZW/4 - 11.2% and A. bitorquis Ab/L/11 - 9.6%, as well as in the cultivated strain K26 - 9.3%.
Neopterin, cellular adhesion molecules and myeolperoxidase in patients with stable and unstable angina pectoris
Authors: Tretjakovs Pēteris , Jurka Antra , Bormane Inga , Miķelsone Indra , Reihmane Dace , Krieviņa Gita , Marksa Iveta , Elksne Karlīna , Verbovenko Jurijs , Bahs Guntis 
Published: February 2012

Neopterin, cellular adhesion molecules and myeolperoxidase in patients with stable and unstable angina pectoris
Recent data indicate that the serum level of neopterin, a marker of inflammation and immune modulator secreted by monocytes/macrophages, is elevated in patients with acute coronary syndrome (ACS) and seems to be a prognostic marker for major cardiovascular events. Soluble cellular adhesion molecules (sCAMs) and myeloperoxidase (MPO) levels are also related to ACS. The aim of the present study was to evaluate differences in serum levels of neopterin, sCAMs and MPO between coronary artery disease and metabolic syndrome (CAD-MetS) patients with stable and unstable angina pectoris (SAP, UAP), and to clarify the relationships between neopterin and other biomarkers. The study included 60 patients with CAD-MetS who were classified into two groups, 30 patients with SAP and 30 patients with UAP. Twenty healthy subjects were selected as controls (C). Serum soluble vascular cell adhesion molecule-1 (sVCAM-1), intercellular cell adhesion molecule-1 (sICAM-1), sE-selectin and MPO levels were measured by Luminex xMAP technology, and serum neopterin concentrations were measured by radioimmunoassay. Results: Serum levels of neopterin, MPO, sVCAM-1, sICAM-1, and sE-selectin were significantly higher in patients with UAP in comparison with the group of healthy controls (P < 0.05). Patients with SAP also had higher levels of these biomarkers than those in healthy controls (P < 0.05), except for sE-selectin. The biomarker level did not differ between the two patient groups, except for MPO, which was significantly higher in the USP group (P < 0.05). Neopterin was significantly correlated only with sVCAM-1 (P < 0.05). In conclusion, CAD-Met patients with SAP had more apparent raised levels of serum sICAM-1 and sVCAM-1, simultaneously with higher MPO and neopterin concentrations, in comparison to those in healthy subjects. However, UAP is also associated with more substantial changes in MPO and significantly increased sE-selectin levels. Neopterin concentration was had a close correlation only with sVCAM-1.
Methods for Estimation of Optical Fiber Non-Linearity Using Self-Phase Modulation Effect
Authors: Supe A. , Porins J. 
Published: February 2012

Methods for Estimation of Optical Fiber Non-Linearity Using Self-Phase Modulation Effect
Due to ever increasing channel density in WDM systems the nonlinear optical effects in fibers become a limiting factor for the high-speed data transmission, which necessitates determination of such important characteristic as the coefficient of optical nonlinearity. To measure it, two methods are proposed: continuous wave self-phase modulation (CW-SPM) and pulse phase self-modulation (P-SPM). The research work has been carried out both in the form of calculations and experimentally, taking as wavelength the central one from the third optical transparency window, λ = 1550 nm. Based on the OptSim 5.2 simulations and experimental results, the sought-for nonlinear coefficients have been calculated. In the paper, comparative analysis and estimation of the results are performed for two different optical fibers.
An Adaptive Vibration Control Procedure Based on Symbolic Solution of Diophantine Equation
Authors: Leniowska Lucyna 
Published: February 2012

AbstractIn this paper, the adaptive control based on symbolic solution of Diophantine equation is used to suppress circular plate vibrations. It is assumed that the system to be regulated is unknown. The plate is excited by a uniform force over the bottom surface generated by a loudspeaker. The axially-symmetrical vibrations of the plate are measured by the application of the strain sensors located along the plate radius, and two centrally placed piezoceramic discs are used to cancel the plate vibrations. The adaptive control scheme presented in this work has the ability to calculate the error sensor signals, to compute the control effort and to apply it to the actuator within one sampling period. For precise identification of system model the regularized RLS algorithm has been applied. Self-tuning controller of RST type, derived for the assumed system model of the 4th order is used to suppress the plate vibration. Some numerical examples illustrating the improvement gained by incorporating adaptive control are demonstrated.
Numerical study of fluid flow and power consumption in a stirred vessel with a Scaba 6SRGT impeller
Authors: Ameur Houari , Bouzit Mohamed , Helmaoui Mustapha 
Published: February 2012

Numerical study of fluid flow and power consumption in a stirred vessel with a Scaba 6SRGT impeller
The present work deals with agitation of non-Newtonian fluids in a stirred vessel by Scaba impellers. A commercial CFD package (CFX 12.0) was used to solve the 3D hydrodynamics and to characterise at every point flow patterns especially in the region swept by the impeller. A shear thinning fluid with yield stress was modelled. The influence of agitator speed, impeller location and blade size on the fluid flow and power consumption was investigated. The results obtained are compared with available experimental data and a good agreement is observed. It was found that an increase in blade size is beneficial to enlargement of the well stirred region, but that results in an increased power consumption. A short distance between the impeller and the tank walls limits the flow around the agitator and yields higher power consumption. Thus, the precise middle of the tank is the most appropriate position for this kind of impeller.