bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax
Authors: Magro Anne M. , Nutter Sarah E. 
Published: November 2011

ABSTRACT
Evidence evaluation in accounting often involves both the assessment of evidence relevance and the combination of its relevance and source to assess overall strength. We decompose this strength-assessment judgment into its components—relevance assessment and source and relevance combination—and consider the effects of experience. Participants in our experiment assess the strength and relevance of tax authorities in relation to a client scenario. Contrary to prior research, we find that more-experienced participants exhibit greater use of analogical reasoning when evaluating tax-authority relevance than do less-experienced participants. We find a similar experience effect in the use of configural information processing to combine authority source and relevance, a judgment not previously considered in tax. The effects of experience are particularly important in the current environment as the tax function is a leading cause of material weaknesses and restatements under Sarbanes-Oxley and tax executives cite increasing difficulty in hiring and retaining qualified professionals.
Data Availability: Data are available from the authors on request.
A Fundamental-Analysis-Based Test for Speculative Prices
Authors: Curtis Asher 
Published: November 2011

ABSTRACT
I investigate the possibility that recent price movements include significantly larger speculative components than those observed historically, where speculation is defined as the component of price that does not co-move with fundamentals. Specifically, at the aggregate level, price and accounting fundamentals co-move historically (1979–1993) but do not co-move recently (1994–2008). The lack of co-movement in recent periods is accompanied by a significant reduction in the positive association between ratios of accounting fundamentals-to-price with future market returns. Changes in measurement error in accounting fundamentals do not appear to cause the lack of co-movement in recent periods, and risk- and growth-based explanations are not supported by the data. The results of this study provide evidence of a structural change in the long-run association between price and accounting fundamentals.
Data Availability: Data are available from public sources identified in the study.
Research Report
Authors: Demant Jakob , Houborg Esben 
Published: November 2011

The alcohol industry's way to discipline pleasure. Prevention campaigns aimed at Danish youth AIMS To analyze how two youth alcohol prevention campaigns funded by the Danish alcohol industry articulate the relationship between alcohol, intoxication and pleasure. DESIGN The two campaigns are first analyzed by applying an analytical model developed by Karlsson and Bergmark (2009) to analyze drug prevention campaigns in Sweden. After this a more detailed analysis of how the two campaigns articulate pleasure is done. Results Both campaigns recognize recreational motives for consuming alcohol. In both campaigns pleasure is central to the regulation of alcohol consumption among young people. Both campaigns aim to associate alcohol consumption with a disciplined pleasure that does not involve intoxication. In this way alcohol policy becomes a politics of pleasure. CONCLUSION Alcohol prevention that aims to moderate alcohol consumption among young people by associating alcohol consumption with disciplined pleasure can be seen as a corporate social responsibility strategy by the alcohol industry. These strategies become relevant to include in order to understand prevention efforts within the national state.
Drinking to Death: Traditional Masculinity, Alcohol and Shame in Finnish Metal Lyrics
Authors: Oksanen Atte 
Published: November 2011

AIM This article analyzes the use of alcohol in Finnish metal music lyrics from the perspective of cultural studies. It explores how alcohol is represented in the lyrics and focuses on the theme of shame and self-destructive drinking. MATERIAL Songs by Timo Rautiainen ja Trio Niskalaukaus (n=28), Kotiteollisuus (n=101) and Viikate (n=155) are analysed. Most attention is given to Elegia (2002, Elegy), a song by Timo Rautiainen ja Trio Niskalaukaus. METHOD Analysis of the lyrics involves narratology semiotics and cultural theory. Results Shame is the common factor in the lyrics and also the root of problem drinking. Alcohol is used as a way to overcome the feelings of shame. In Elegia the son's death caused by drinking brings shame over his mother. The song portrays a traditional Finnish tale of male misfortune. Such tragedies filled with shame are cultural narratives in Finnish culture. They portray alcohol and shame as the root of male problems. Conclusions These tragedies leave little hope for the male main characters; recovery is not an option. Understanding such cultural narratives can broaden knowledge of alcohol and drug abuse.
Influence of Extrusion Conditions on the Rheological Behavior of Nuclear Bituminized Waste Products
Authors: Mouazen M. , Poulesquen A. , Vergnes B. 
Published: November 2011

Abstract
In France, bitumen has been used since four decades as a container material for low/intermediate activity and long lifetime radionuclides. Industrial Bituminized Waste Products (BWP) are produced by continuous extrusion of 60 wt.% bitumen and 40 wt.% salts, in which a very small fraction is radioactive. These incorporated salts are, in majority, of two types: soluble or insoluble. During storage, the organic matrix subjected to irradiation produces gases, which can give rise to BWP swelling in the container and then to a possible overflow. The extent of gas production is directly linked to the degree of dispersion of the salts into the bitumen matrix. To quantify this dispersion, the effect of extrusion operating conditions, such as feed rate and screw speed, have been studied using a laboratory scale co-rotating twin screw extruder. BWP rheological characterization shows the development of a pseudo-solid plateau at low frequency and a change in the linear viscoelastic domain when screw speed and feed rate are varied, indicating a modification of the dispersion state. Samples characterization with environmental scanning electron microscopy (ESEM) confirms in the case of insoluble and soluble salts a change in the number of agglomerates, accompanied by an improvement of the dispersion at high screw speed but less remarkable with the feed rate. A Carreau-Yasuda law with a yield stress is proposed to describe the rheological behaviour of these materials. The effects of volume fraction and maximum volume fraction on viscosity are described using a Krieger-Dougherty equation.
Antarctic ice-shelf calving triggered by the Honshu (Japan) earthquake and tsunami, March 2011
Authors: Brunt Kelly M. , Okal Emile A. , MacAyeal Douglas R. 
Published: October 2011

AbstractWe use European Space Agency Envisat data to present the first observational evidence that a Northern Hemisphere tsunami triggered Antarctic ice-shelf calving more than 13 000 km away. The Honshu tsunami of 11 March 2011 traversed the Pacific Ocean in <18 hours where it impinged on the Sulzberger Ice Shelf, resulting in the calving of 125 km2 of ice from a shelf front that had previously been stable for >46 years. This event further illustrates the growing evidence of ocean-wave impact on Antarctic calving and emphasizes the teleconnection between the Antarctic ice sheet and events as far away as the Northern Hemisphere.
Evaluating ice fabrics using fabric analyser techniques in Sørsdal Glacier, East Antarctica
Authors: Wilson Christopher J.L. , Peternell Mark 
Published: October 2011

AbstractIce cores (∼4 m long) obtained from areas of different surface velocities near the terminus of Sørsdal Glacier, East Antarctica, have been investigated using two versions of a fabric analyser (G50). In sections parallel to the flow plane, the microstructure is typically interlocking with elongate grains that parallel air-bubble elongation, X, reflecting their development in an earlier ductile regime. The c-axis fabric patterns vary with respect to X and vary from single–double maxima to asymmetric small-circle girdles oblique to the planar foliation, which can be attributed to a simple shear regime. The siteto-site variations in the c-axis patterns can be related to areas of different surface velocities, the asymmetry of fabrics correlating with localized strain variations and differences in the deformation path, but not to the current strain pattern recorded by the near-surface deformation conditions. Overprinting fractures have little effect on microstructure except for local dissolution and precipitation along stylolitic surfaces. Comparison of results from the two different fabric analysers reveals that with a higher pixel resolution the incorporation of additional monochromatic light-emitting diodes and repositioning of a retarder plate produce more reliable c-axis measurements.
Using borehole logging and electron backscatter diffraction to orient an ice core from Upper Fremont Glacier, Wyoming, USA
Authors: Obbard R.W. , Cassano T. , Aho K. , Troderman G. , Baker I. 
Published: October 2011

AbstractWhile glacier fabric reflects the accumulated strain, detailed azimuthal information is required to link the microstructure to the flow, and this is not easily gathered at depth. Borehole logging provides a way to obtain a log of azimuthal orientation of tilted stratigraphic features that can be used to orient the core with respect to glacier flow. We demonstrate this using acoustic borehole logs and the ice core from a 162 m borehole in Upper Fremont Glacier, Wind River Range, Wyoming, USA. We measured the dip of tilted dust and bubble layers in the actual ice core, identified them on the borehole log, then used their strike to orient the core sections containing them. We examined the crystal orientation fabric of our samples, using electron backscatter diffraction in a scanning electron microscope. When we compared the orientation of the tilted layers in some samples with the fabric, we found that the normal to the foliation and the c-axes maxima both pointed in the direction of maximum shear stress. This illustrates the usefulness of borehole logs for orienting ice cores after removal from the borehole, and for developing a better understanding of fabric development.
Biogeochemical properties of water in surface ponds on Antarctic fast ice and their relationship with underlying sea-ice properties
Authors: Nomura Daiki , Simizu Daisuke , Shinagawa Hideo , Oouchida Chinatsu , Fukuchi Mitsuo 
Published: October 2011

AbstractSurface ponds on Antarctic fast ice were examined by measuring temperature, salinity and concentrations of chlorophyll a (Chl-a), dissolved inorganic carbon (DIC) and nutrients (NO3 + NO2, PO4 and SiO2) in the surface pond water and under-ice water. Sea-ice cores were also collected from the bottom of a surface pond (pond-ice core) and from a site away from the pond (bare-ice core). Time-series measurements of surface pond water temperature showed that it varied with solar radiation rather than with air temperature. Comparison of water properties between surface pond water and under-ice water suggested that DIC and nutrients were consumed by biological productivity during pond formation. Depth profiles of nutrient concentrations in the pond-ice core suggested the remineralization of organic matter at the bottom of the surface pond. The Chl-a concentration was lower at the bottom of the pond-ice core than in the bare-ice core, suggesting that surface pond formation reduces ice algae abundance in sea ice because meltwater flushes algae from the porous sea ice into the under-ice water.
Assessment of genetic variability, correlation and path association in rice (<i>oryza sativa</i> l.)
Authors: Yadav SK , Suresh BG , Pandey Praveen , Kumar Binod 
Published: October 2011

Context: Direct selection based on crop yields is often a paradox in breeding programmes because yield is a complex polygenically inherited character, influenced by its component traits. Objectives: The present research work was taken up to assess genetic variability, phenotypic and genotypic associations between various components of grain yield to provide basis for selection and yield improvement in rice. Materials and Methods: Correlation coefficient and path association are used to find out the degree (strength) and direction of relationship between two or more variable and for fixing up the characters which are having decisive role in influencing the yield. Therefore, a field experiment was carried out to establish the extent of association between yield and yield components and others characters in rice. Analysis of variance revealed that significant amount of genetic variability was present in the entire characters studied. Results: High heritability coupled with high to moderate genetic advance as % of mean was observed on plant height seed yield per plant, biological yield, harvest index, test weight and number of spikelets per panicle suggesting preponderance of additive gene action in the expression of these characters. The correlation coefficient between seed yield per plant and other quantitative attributing to yield showed that grain yield was significantly and positively associated with harvest index, number of tillers per hill, number of panicle per plant, panicle length, number of spikelet's per panicle and test weight at both genotypic and phenotypic levels. Path coefficient at genotypic level revealed that harvest index, biological yield, number of tillers per hill, panicle length, number of spikelets per panicle, plant height and test weight had direct positive effect on seed yield per hill, indicating these are the main contributors to yield.Conclusion: From the correlation and path study it may be concluded that harvest index, number of tillers per hill, panicle length, and number of spikelet per panicle and test weight are the most important characters that contributed directly to seed yield per hill. Thus a genotype with higher magnitude of these traits could be either selected from existing genotypes or evolved by breeding program for genetic improvement of yield in rice. Key words: Rice; variability; heritability; agro-morphological traits; correlation; pathDOI: http://dx.doi.org/10.3329/jbs.v18i0.8767 JBS 2010; 18(0): 1-8
Preliminary phytochemical screening and susceptibility of bacteria pathogens to whole extract of <i>evolvulus alsinoides</i> (L.)
Authors: Omogbai BA , Eze FA 
Published: October 2011

Context: Plant based antimicrobial represent a vast untapped source for medicines and further exploration of plant antimicrobial neeto occur. Evolvulus alsinoides (L) (Convolvulaceae) is a perennial herb is used in traditional medicine in East Asia, India, Africa and Philippines to cure fever, cough, cold, venereal diseases, azoospermia, adenitis and dementia. Objective: The objective of this research was to evaluate the antimicrobial activity of the extracts of E. alsinoides on some clinical microbial isolates. Materials and Methods: The ed thanolic and aqueous extracts of the whole plant (leaves and twigs) were analysed for alkanoids, tannins, glycosides, steroids, flavonoids, saponins, volatile oil and resins. The determination of antibacterial activity was done using the agar well diffusion technique. Pure cultures of pathogenic bacteria such as Bacillus cereus, Staphylococcus aureus, Micrococcus leutus, Klebsiella Pneumoniae, Pseudomonas aeruginosa, Escherichia coli and Salmonella typhi were used for antibacterial activity assay, minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC). Results: The ethanolic extract of the plant had MIC values ranging from 16 mg/ml to 512.5 mg/ml. The least MIC was 16mg-ml against Salmonella typhi while Bacillus cereus and Staphylococcus aureus showed the highest MIC of 512.5 mg-ml. In the aqueous extract the MIC ranged between 512.5 to >1025 mg/ml. Salmonella typhi, Micrococcus luteus and Staphylococcus aureus were not inhibited by the water extract. Phytochemical result showed ethanol to be a better solvent for the extraction of the bioactive agents in this plant which include: glycosides, alkaloids, saponins, tannins, flavonoids and volatile oil. Conclusion: In this study the gram-negative organisms had the lowest MICs and MBCs. This suggests their higher susceptibility to the extract of this plant. On the basis of the result obtained in this investigation it can be concluded that ethanol extract of Evolvulus alsinoides had significant in vitro broad spectrum antimicrobial activity. Keywords: Evolvulus alsinoides; Phytochemical screening; Antibacterial activity. DOI: http://dx.doi.org/10.3329/jbs.v18i0.8769 JBS 2010; 18(0): 16-20
Effect of artificial shading on growth and morphogenesis of <i>rauvolfia serpentina</i> benth. Ex. Kurz and <i>r. Tetraphylla</i> L.
Authors: Trivedi MP , Kumari Rachna 
Published: October 2011

Context: Plants behaviour is greatly influenced by light intensity, quality and photoperiods. Rauvolfia serpentina Benth. ex. Kurz and R. tetraphylla L. grow well during April to September with longer daylength and maximum light intensity. Growth of both the species continues during rest months with slow rate. From their overall performance in their normal habitat R. serpentina seems to appear that it can tolerate some shading as against R. tetraphylla. Objective: To study the growth behaviour of R. serpentina and R. tetraphylla under three different light intensities i.e. full open sun, partial shade and shade in a glasshouse. Materials and Methods: Experiments were done on three light regimes measured with the help of luxmeter, i.e. full light under natural condition with 100% light under netted cloth cover with 90% and diffused light under muslin cloth with 70% Seedlings were raised in earthenware pots. The harvesting was started after 2 weeks after transference of the plants to their appropriate light intensities. The performance of species was judged with respect to mean dry weight accumulation, leaf area increase, relative growth rate, leaf area ratio, specific leaf area, leaf weight ratio, net assimilation rate and α. Results: In both species dry weight and leaf area increased steadily in successive harvests but R. serpentina and R. tetraphylla appear to behave differently in their response to different light regimes. R. serpentina grows well in partial shade and full light as against R. tetraphylla which does well in full light than in partial shade. R. serpentina always maintained an edge over R. tetraphylla. Conclusion: Both species showed the value of α more than one in most regimes. It means that they are morphogenetically well balanced and are ready for flowering. Keywords: Artificial shading; Growth; Morphogenesis; Rauvolfia serpentine; R. tetraphylla. DOI: http://dx.doi.org/10.3329/jbs.v18i0.8770 JBS 2010; 18(0): 21-26
Effects of cypermethrin, deltamethrin and nimbicidine on population of <i>tribolium castaneum</i> (Herbst)
Authors: Islam R Khatun W , Mondal KAMSH 
Published: October 2011

Context: Pyrethroid insecticides and plant products can control the population of stored products insect pest Tribolium castaneum (Herbst). Objective: To determine the influence of cypermethrin, deltamethrin and nimbicidine individually and combinedly on the population of T. castaneum. Materials and Methods: One hundred T. castaneum adults (1:1) aged 10-20 days old were introduced into a beaker containing 100 g of either fresh or treated flour and kept in an incubator (30 ± 0.5ºC). After 4 months the total number of adults were assessed. Pupae and fourth to sixth instar larvae were also counted. Results: The population of T. castaneum was significantly (P<0.01) reduced by cypermethrin, deltamethrin and nimbicidine alone and their combinations over a period of 4 months than control. Among chemicals, cypermethrin alone at 2 ppm was the most effective in reducing the total population (PRC 63.44), followed by 5 ppm dose of deltamethrin (PRC 55.81) and 24 ppm dose of nimbicidine (54.39). In case of adult population the maximum reduction was in 24 ppm of nimbicidine (PRC 76.17). However, the combined dose of cypermethrin, deltamethrin and nimbicidine significantly (P<0.01) reduced the pupal and adult population. The lowest larval population was found in the treatment of cypermethrin (2 ppm) (PRC 61.51) followed by the deltamethrin (5 ppm) (PRC 51.17). Conclusion: In cypermethrin and deltamethrin the reduction of population was probably due to mortality of different life stages of T. castaneum but in case of nimbicidine it was most probably due to its growth regulatory activity. Keywords: Cypermethrin; Deltamethrin; Nimbicidine; Population; Tribolium. DOI: http://dx.doi.org/10.3329/jbs.v18i0.8780 JBS 2010; 18(0): 84-87
Comparison of the effects of growth regulators on <i>in vitro</i> regeneration of ridge gourd and sponge gourd through shoot
Authors: Nahar E , Haque ME , Sikdar B 
Published: October 2011

Context: Luffa cylindrica and Luffa acutangula are highly cross pollinated crops and propagated mainly by seeds. Genetic stability cannot be maintained easily by seed propagation. It can be maintain by developing special vegetative technique through tissue culture. Objectives: To compare the effects of growth regulators between two species of Luffa using shoot tips for develop the rapid, simple and efficient in vitro regeneration protocol. Materials and Methods: Shoot tips used were collected from in vivo grown plants. They were excised from plants and surface sterilized by HgCl2 treatment. The isolated tips were cultured on semisolid MS medium supplemented with different concentrations and combinations of different growth regulators. Results: The highest result of direct shoot multiplication of ridge gourd was observed using 2 mg/l BAP + 0.2 mg/l GA and in case of sponge gourd it was 1.5 mg/l BAP. For callus induction significant result was found using 4 mg/l BAP + 0.2 mg/l NAA in ridge gourd and 3 mg/l BAP + 0.2 mg/l NAA in sponge gourd. Indirect regeneration was performed by subculturing organogenic callus of sponge gourd on MS with 1.5 mg/l BAP + 0.2 mg/l GA3 and the callus of ridged gourd on MS + 1.5 mg/l BAP + 0.2 mg/l NAA + 0.2 mg/l nicotinic acid. Regenerated shoots of both species were rooted well on MS containing NAA at low concentration. Conclusion: Hormonal differences and simple rapid in vitro regeneration protocol of L. cylindrica and L. acutangula have been established. Keywords: Growth regulators; in vitro regeneration; ridge gourd; sponge gourd. DOI: http://dx.doi.org/10.3329/jbs.v18i0.8781 JBS 2010; 18(0): 88-93