bluuebunny/crossref_metadata_2025_split huggingface dataset:
Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations
Authors: Meder Anthony , Schwartz Steven T. , Spires Eric E. , Young Richard A. 
Published: September 2011

SYNOPSIS
We review the development of structured financial products, discuss their accounting treatment, and illustrate their valuation using simple numerical examples. The crucial element we incorporate is the possibility that the underlying assets in structured financial products have correlated returns. The benefit of structured finance is it uses diversification to protect the senior tranches' cash flows. However, when the underlying assets have correlated returns diversification is not as effective. Normally, structured financial products would be marked “to market,” obviating the need for analytical valuation techniques. Current accounting standards, however, have significant provisions for valuing structured financial products based on analytically derived expectations of future cash flows, especially when markets are illiquid. Therefore, it is important for both preparers and users of accounting information to understand how underlying economic fundamentals, such as the correlation in returns, affect expectations of future cash flows.
The controlled separable projection property for Banach spaces
Authors: Ferrer Jesús , Wójtowicz Marek 
Published: September 2011

Abstract
Let X, Y be two Banach spaces. We say that Y is a quasi-quotient of X if there is a continuous operator R: X → Y such that its range, R(X), is dense in Y.
Let X be a nonseparable Banach space, and let U, W be closed subspaces of X and Y, respectively. We prove that if X has the Controlled Separable Projection Property (CSPP) (this is a weaker notion than the WCG property) and Y is a quasi-quotient of X, then the structure of Y resembles the structure of a separable Banach space: (a) Y/W is norm-separable iff its dual W
⊥ is weak*-separable, (b) every weak*-separable subset of B
Y* is weak*-metrizable, (c) every weak*-null sequence in the unit sphere of Y* contains a “nice“ subsequence; and (d) if U is separable, then X/U also has the CSPP. Property (a) yields an easy way of obtaining separable quotients in a class of Banach spaces.
We also study the CSPP for C(K)-spaces, where K is a Mrówka compact space, e.g., we prove that the CSPP is not a three-space property.
Origin and significance of ‘dispersed facies’ basal ice: Svínafellsjökull, Iceland
Authors: Cook Simon J. , Swift Darrel A. , Graham David J. , Midgley Nicholas G. 
Published: September 2011

AbstractDispersed facies basal ice – massive (i.e. structureless) ice with dispersed debris aggregates – is present at the margins of many glaciers and, as a product of internal glacial processes, has the potential to provide important information about the mechanisms of glacier flow and the nature of the subglacial environment. The origin of dispersed facies is poorly understood, with several hypotheses having been advanced for its formation, and there is disagreement as to whether it is largely a sedimentary or a tectonic feature. We test these established hypotheses at the temperate glacier Svínafellsjökull, Iceland, and find that none fully account for dispersed facies characteristics at this location. Instead, dispersed facies physical, sedimentological and stable-isotope (δ18O, δD) characteristics favour a predominantly tectonic origin that we suggest comprises the regelation and strain-induced metamorphism of debris-rich basal ice that has been entrained into an englacial position by tectonic processes operating at the base of an icefall. Further thickening of the resultant dispersed facies may also occur tectonically as a result of ice flow against the reverse bed slope of a terminal overdeepening. Lack of efficient subglacial drainage in the region of the overdeepening may limit basal melting and thus favour basal ice preservation, including the preservation of dispersed facies. Despite the relatively low sediment content of dispersed facies ( ∼1.6% by volume), its thickness (up to 25 m) and ubiquity at Svínafellsjökull results in a significant contribution to annual sediment discharge (1635–3270 m3 a−1) that is ∼6.5 times that contributed by debris-rich stratified facies basal ice.
Greenland ice sheet surface melt extent and trends: 1960–2010
Authors: Mernild Sebastian H. , Mote Thomas L. , Liston Glen E. 
Published: September 2011

AbstractObserved meteorological data and a high-resolution (5 km) model were used to simulate Greenland ice sheet surface melt extent and trends before the satellite era (1960–79) and during the satellite era through 2010°. The model output was compared with passive microwave satellite observations of melt extent. For 1960–2010 the average simulated melt extent was 15 ± 5%. For the period 1960–72, simulated melt extent decreased by an average of 6%, whereas 1973–2010 had an average increase of 13%, with record melt extent in 2010. The trend in simulated melt extent since 1972 indicated that the melt extent in 2010 averaged twice that in the early 1970s. The maximum and mean melt extents for 2010 were 52% (∼9.5 × 105 km2) and 28% (∼5.2 × 105 km2), respectively, due to higher-than-average winter and summer temperatures and lower-than-average winter precipitation. For 2010, the southwest Greenland melt duration was 41–60 days longer than the 1960–2010 average, while the northeast Greenland melt duration was up to 20 days shorter. From 1960 to 1972 the melting period (with a >10% melt extent) decreased by an average of 3 days a−1. After 1972, the period increased by an average of 2 days a−1, indicating an extended melting period for the ice sheet of about 70 days: 40 and 30 days in spring and autumn, respectively.
Identifying annual peaks in dielectric profiles with a selection curve
Authors: McGwire Kenneth C. , Taylor Kendrick C. , Banta John R. , McConnell Joseph R. 
Published: September 2011

AbstractA novel ‘selection curve’ method is developed to interpret annual layers in the West Antarctic ice sheet (WAIS) Divide ice core based on dielectric properties (DEP). Because dielectric measurements are non-contact and represent the integrated response of the ice volume, they are particularly useful for the brittle zone of the core. Seasonal differences in ice chemistry create an annual signal in DEP, though multiple peaks of varying strength within a year may complicate the interpretation of annual layers. The selection curve algorithm uses a spline curve whose shape selects successive annual peaks in plots of DEP. This spline curve was scaled to the average annual-layer thickness at a given depth, where the layer thickness was best estimated using the fast Fourier transform (FFT) power spectrum within a sliding 10 m window. To explore the accuracy and stability of the method, several spline curves were generated from varying lengths of calibration data taken from multiple depths in the WAIS core. Using 50 m of manually interpreted calibration data, the selection curve method matched a manual interpretation throughout the entire 1200 m dataset to within 2% root-mean-square error (RMSE). This method is equally applicable to glaciochemical and other time/depth series measurements.
Le destin des « sports anglais » en France de 1870 à 1914 : imitation, opposition, séparation
Authors: Holt Richard 
Published: September 2011

En France, la naissance du sport moderne se situe entre 1880 et 1914 en pleine crainte d'un déclin racial, économique et militaire. C'est alors qu'une jeune élite anglophile tenta de rendre sa vigueur à la nation grâce au rugby, au football association et à l'athlétisme, une entreprise ramenée jusqu'ici à une simple relation entre « donateur » et « bénéficiaire ». Or ce mouvement se heurta à une résistance farouche de la part des défenseurs de la gymnastique, mais aussi des partisans du rétablissement des sports traditionnels français comme moyen de fortifier le pays. Ces deux groupes jugeaient les sports britanniques tout à la fois élitistes, dangereux et antipatriotiques. Mais la gymnastique présentait des faiblesses internes en tant qu'activité physique, tandis que des facteurs externes à la fois personnels et politiques minaient le mouvement en faveur des sports français. La course cycliste, principal rival des sports anglais, devint progressivement le nouveau sport national. Mots-clés : Nationalisme.
La certification ISO et le changement organisationnel dans la PME marocaine : résultats d'une enquête auprès de 100 PME
Authors: Fekari Abderrahim 
Published: September 2011

Résumé La PME est une structure qui présente des particularités au niveau stratégique et au niveau opérationnel. La mise en place au sein de cette structure d’une démarche qualité certifiée se traduit par des changements qui concernent essentiellement la clarification des rôles et des responsabilités, la mise en place des procédures et le contrôle à tous les niveaux. Ces changements exigés par la norme, ont pour principaux objectifs la garantie de la régularité de la qualité attendue par les fournisseurs et de la traçabilité. Ils ne sont pas directement bénéfiques sur le plan commercial, le retour sur ce plan est souvent mitigé. Par contre, leur impact sur plan managérial se traduit par une série de changements organisationnels. En conséquence, la démarche est parfois vécue comme une seconde organisation non congruente. Malgré cela, et compte tenu de la globalisation et de l’ouverture des marchés, la certification est nécessaire pour l’exportation et pour la survie dans les marchés locaux. Pour la PME, un choix s’impose : faut-il s’engager dans la certification au risque de perdre certaines vertus de la PME tels que l’autonomie et la flexibilité ou au contraire, se tenir au mode de management personnel au risque d’être écarté du marché. Tels sont les principaux enjeux que présente la certification pour les PME et auxquels cette contribution apporte une esquisse de réponse.
Diversité générationnelle : implications, principes et outils de management
Authors: Dejoux Cécile , Wechtler Heidi 
Published: September 2011

Résumé Pour la première fois dans l’histoire des entreprises, quatre générations se côtoient : les Vétérans, les Baby-boomers, la Génération X et la Génération Y. Face à ce constat, il est intéressant d’examiner les implications de cette diversité générationnelle, les comportements qui en découlent, les problèmes qui apparaissent et les solutions mises en place. Cette recherche a pour objectif de s’intéresser aux modes d’ajustement entre la Génération Y et les autres générations. La première partie expose les caractéristiques de cette génération en soulignant les mythes qui la concernent. La deuxième partie présente la problématique de la diversité générationnelle au sein de l’entreprise et propose une grille d’analyse. La troisième partie met en évidence à la fois des outils et des pistes de réflexion pour développer des outils de management et de motivation à l’égard de la Génération Y.
Les paradigmes épistémologiques constructivistes : post-modernisme ou pragmatisme ?
Authors: Avenier Marie-José 
Published: September 2011

Résumé Depuis que la réflexion épistémologique s’est instaurée dans la recherche en management, les références au constructivisme se sont multipliées. Parmi les théorisations constructivistes qui traitent effectivement d’épistémologie, deux paradigmes épistémologiques constructivistes, qui reposent sur des hypothèses fondatrices distinctes, ont été conceptualisés. Ces paradigmes épistémologiques ne diffèrent-ils qu’à la marge ? Cet article met en évidence que ces deux paradigmes épistémologiques constructivistes présentent des différences radicales : alors que l’un est de portée générale et relève de la philosophie pragmatiste, l’autre a une portée régionale et s’inscrit dans le post-modernisme.
Rapprocher chercheurs et praticiens pour le développement de connaissances scientifiques : l'exemple d'une recherche en PME
Authors: St-Pierre Josée , Schmitt Christophe 
Published: September 2011

Résumé Il n’est de discussions méthodologiques sans réflexions épistémologiques. Il en va de même pour la recherche en PME où la complexité de cet objet et son hétérogénéité nécessitent parfois des approches méthodologiques originales si l’on souhaite en améliorer notre compréhension. Dans cet article, nous présentons une expérience réalisée entre un laboratoire de recherche universitaire et un regroupement de dirigeants de PME qui a permis le développement d’une nouvelle méthode de recherche fertile contribuant à approfondir différentes spécificités des PME peu explorées sur de grands échantillons d’entreprises. Trois principes ont pu être mis en évidence pour favoriser la relation entre chercheurs et praticiens : la confiance, la temporalité et la pluridisciplinarité.
Approche pragmatiste de la connaissance et de l'apprentissage dans les organisations
Authors: Gillberg Claudia , Vo Linh Chi 
Published: September 2011

Résumé Cet article a pour but de proposer une compréhension de la connaissance et de l’apprentissage dans les organisations d’un point de vue pragmatiste. Dans cet article, la connaissance est présentée comme provisoire, à points de vue multiples et ayant un caractère à la fois particulier et général. Notre point de départ est que la valeur dominante de la connaissance est son utilité dans la résolution des problèmes. Les visions pragmatistes de la connaissance sont expliquées plus en détail dans notre discussion articulée autour de quatre thèmes pragmatistes que nous avons considérés comme particulièrement valables sur la base de la vision pragmatiste de Jane Addams et de l’usage de la démocratie dans la vie organisée (Fisher, Nackenoff et Chmielski, 2009). 1) Le caractère transactionnel de la connaissance dans les organisations, 2) La réciprocité et l’apprentissage dans les organisations, 3) La connaissance et la construction du sens par expérience dans les organisations et 4) La durabilité comme processus continu et démocratique dans les organisations. Dans l’école de pensée pragmatiste dont nous faisons usage, une question prédominante est toujours l’objet même de la connaissance ou ce que nous appelons l’« utilité » (Biesta & Burbules, 2007 ; Elliott, 2007). Dans le cadre de notre discussion, nous soutenons qu’une compréhension pragmatiste de la connaissance et de l’apprentissage dans les organisations nous permet d’aller au-delà de la polarisation du positivisme – antipositivisme et, au lieu de cela, de travailler à partir d’une base différente, en se concentrant sur les processus d’apprentissage et de connaissance dans les organisations qui tendent vers une résolution intégrante et démocratique des problèmes.
Adding insult to injury: effects of interpersonal rejection types, rejection sensitivity, and self‐regulation on obsessive relational intrusion
Authors: Sinclair H. Colleen , Ladny Roshni T. , Lyndon Amy E. 
Published: September 2011

AbstractThis study tested the I3 model [Finkel, 2007; 2008] of intimate partner violence as applied to obsessive relational intrusion (ORI) to assess the relation among self‐regulation, rejection, rejection sensitivity (RS), and stalking‐related aggression. In Study 1, participants (N=221) read one of three vignettes: no relationship termination, an “internal” rejection (involves an internal attribution to the rejected as cause of relationship ending), or an “external” rejection (external attributions for relationship demise). Next, participants experienced one of two conditions manipulating self‐regulation (no depletion vs. depletion). Finally, participants rated their likelihood of engaging in ORI (e.g. unwanted pursuit and/or aggression). Consistent with predictions, participants receiving an internal rejection reported higher aggression than participants experiencing an external rejection, especially when depleted of self‐regulation. Study 2 extended the design of Study 1 by adding in a screening survey of RS. Internal rejections still yielded more aggression than other conditions, but this was especially so when rejection‐sensitive persons were depleted of self‐regulation. In addition to providing support for the I3 model of aggression, this research shows that not all types of rejection are created equal. Aggr. Behav. 37:503–520, 2011. © 2011 Wiley Periodicals, Inc.
Identical twin sisters with Rubinstein–Taybi syndrome associated with Chiari malformations and syrinx
Authors: Parsley Lea , Bellus Gary , Handler Michael , Tsai Anne Chun‐Hui 
Published: September 2011

AbstractChiari malformations are multifactorial and heterogeneous entities, characterized by abnormalities in the posterior fossa. They have been identified in association with various genetic syndromes in recent years. Two previous studies have noted an association of Chiari malformations with Rubinstein–Taybi syndrome (RTS). In this clinical report, we highlight identical twins with RTS caused by a mutation in CREBBP that presented with slightly different Chiari malformations in association with an extensive multiloculated syrinx and scoliosis. RTS has been found to be associated with craniocervical abnormalities in literature review, and this clinical report demonstrates the prudent consideration of the physician who cares for patients impacted by RTS to effectively screen via symptomatology and physical examination for Chiari pathology or other craniocervical abnormalities. © 2011 Wiley Periodicals, Inc.
Christianson syndrome in a patient with an interstitial Xq26.3 deletion
Authors: Tzschach Andreas , Ullmann Reinhard , Ahmed Alischo , Martin Thomas , Weber Georg , Decker‐Schwering Oliver , Pauly Fernand , Shamdeen Mohammed Ghiath , Reith Wolfgang , Oehl‐Jaschkowitz Barbara 
Published: September 2011

AbstractInterstitial deletions of chromosome band Xq26.3 are rare. We report on a 2‐year‐old boy in whom array comparative genomic hybridization analysis revealed an interstitial 314 kb deletion in Xq26.3 affecting SLC9A6 and FHL1. Mutations in SLC9A6 are associated with Christianson syndrome (OMIM 300243), a syndromic form of X‐linked mental retardation (XLMR) characterized by microcephaly, severe global developmental delay, ataxia and seizures. FHL1 mutations cause Emery–Dreifuss muscular dystrophy (OMIM 310300), X‐linked myopathy with postural muscle atrophy (XMPMA, OMIM 300696), scapuloperoneal myopathy (OMIM 300695), or reducing body myopathy (OMIM 300717, 300718). The clinical problems of the patient reported here comprised severe intellectual disability, absent speech, ataxia, epilepsy, and gastroesophageal reflux, and could mostly be attributed to SLC9A6 insufficiency. In contrast to the majority of reported Christianson syndrome patients who were microcephalic, this patient was normocephalic, but his head circumference had decelerated from the 50th centile at birth to the 25th centile at the age of $2{\raise0.5ex\hbox{$\scriptstyle 2$}\kern-0.1em/\kern-0.15em\lower0.25ex\hbox{$\scriptstyle {12}$}}$ years. Muscle problems due to the FHL1 deletion are not to be expected before late childhood, which is the earliest age of onset for FHL1 associated Emery–Dreifuss muscular dystrophy. This patient broadens the spectrum of SLC9A6 mutations and contributes to the clinical delineation of Christianson syndrome. This is also the first patient with a deletion affecting both SLC9A6 and the complete FHL1 gene. © 2011 Wiley Periodicals, Inc.
Ectopia lentis as the presenting and primary feature in Marfan syndrome
Authors: Zadeh Neda , Bernstein Jonathan A. , Niemi Anna Kaisa , Dugan Sarah , Kwan Andrea , Liang David , Hyland James C. , Hoyme H. Eugene , Hudgins Louanne , Manning Melanie A. 
Published: September 2011

AbstractMarfan syndrome (MFS) is a multisystem connective tissue disorder with primary involvement of the ocular, cardiovascular, and skeletal systems. We report on eight patients, all presenting initially with bilateral ectopia lentis (EL) during early childhood. These individuals did not have systemic manifestations of MFS, and did not fulfill the revised Ghent diagnostic criteria. However, all patients had demonstratable, disease‐causing missense mutations in the FBN1 gene. Based on molecular results, cardiovascular imaging was recommended and led to the identification of mild aortic root changes in seven of the eight patients. The remaining patient had mitral valve prolapse with a normal appearing thoracic aorta. The findings presented in this paper validate the necessity of FBN1 gene testing in all individuals presenting with isolated EL. As we observed, these individuals are at increased risk of cardiovascular complications. Furthermore, we also noted that the majority of our patient cohort's mutations occurred in the 5′ portion of the FBN1 gene, and were found to affect highly conserved cysteine residues, which may indicate a possible genotype–phenotype correlation. We conclude that in patients with isolated features of EL, FBN1 mutation analysis is necessary to aid in providing prompt diagnosis, and to identify patients at risk for potentially life‐threatening complications. Additionally, knowledge of the type and location of an FBN1 mutation may be useful in providing further clinical correlation regarding phenotypic progression and appropriate medical management. © 2011 Wiley Periodicals, Inc.
Crosslinked poly(vinyl alcohol)/carboxymethyl chitosan hydrogels for removal of metal ions and dyestuff from aqueous solutions
Authors: Sabaa Magdy W. , Mohamed Riham R. , Eltaweel S. H. , Seoudi Rania S. 
Published: September 2011

AbstractHydrogels composed of poly(vinyl alcohol) (PVA) and carboxymethyl chitosan (CMCh) were synthesized via ultraviolet (UV) irradiation that can be used in several industrial fields. Several analysis tools were used to characterize the physical and thermal properties of CMCh/PVA hydrogels namely FT‐IR, scanning electron microscope (SEM), XRD, thermogravimetric analysis (TGA), and differential scanning calorimetery (DSC). TGA results showed that CMCh/PVA hydrogels are thermally more stable than CMCh and their thermal stability increases as PVA content increases in the hydrogel. Also, DSC results showed that CMCh/PVA hydrogels are at least partial miscible blends. Moreover, the swelling behavior of the CMCh/PVA hydrogels was studied in different buffered solutions and in different salt solutions at various concentrations. CMCh/PVA hydrogels swell much more than CMCh especially at alkaline pH. Both metal and dye uptake were studied for CMCh/PVA hydrogels. The hydrogels adsorb much more dyestuff and metal ions like Cu2+, Cd2+, and Co2+ than CMCh itself. Much dyestuff and metal ions are adsorbed by the hydrogels as PVA content increases in the hydrogel. © 2011 Wiley Periodicals, Inc. J Appl Polym Sci, 2012