bluuebunny/crossref_metadata_2025_split huggingface dataset:
Empirical Support for the PCAOB’s Elimination of the Independent Auditor’s Opinion Regarding Management’s Assessment of Internal Control
Authors: Thompson James H. , Ward Bart H. 
Published: July 2012

In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports filed by Fortune 500 Companies in 2004-2007. From the 10-K reports, copies of audit reports were gathered for 114 of the 120 largest companies and the opinions (unqualified, qualified, or adverse) were recorded.
International Accounting in a Trilateral MBA Program
Authors: Little Jr Harold T. , Lee Minwoo , Ross Mark T. 
Published: July 2012

This paper describes the rationale used in the development, delivery, and subsequent evaluation of an international accounting course required of students in an MBA program. The primary purpose of the course was to provide students in a collaborative arrangement among three universities with an exposure to emerging international accounting and reporting issues, as well as an opportunity to enhance the decision-making skills necessary to be successful in a global business environment. Included in the paper is a discussion of the issues encountered when incorporating the course into the curriculum, an explanation of how the course was tailored to fit with the program’s objectives, and a critique of the course from both the students’ and instructor’s perspective. Suggestions for design changes aimed at improving the course structure and content can provide valuable insight to both accounting educators and MBA program administrators as they consider the creation and subsequent implementation of an international accounting course.
Capacity Assessment for Integrated Coastal Management in India
Authors: Ramesh Devaraj Asir , Senthil Vel Arumugam , Paul Tapas , Sandhu Sonia Chand 
Published: July 2012

The coastal areas of India are getting greater importance in recent years, owing to increasing human population, urbanization and accelerated developmental activities. These anthropogenic activities have created conflict between physical, environmental and human dimensions. Systematic knowledge and understanding of various dimensions of the coastal area shall guide for wise use of coastal resources, resolving human-induced problems, and improving governance systems. Integrated coastal management (ICM) is conceived as a holistic management tool working across sectoral, disciplinary, and institutional boundaries. Any program aimed at integrated management of the coastal zone is to meet and overcome the challenges of building up and anchoring new institutional, technical, and administrative capacity. Capacity development on integrated management and planning are recently initiated at academic level in India. UNDP defines capacity development as “the process through which individuals, organisations and societies obtain, strengthen and maintain the capabilities to set and achieve their own development objectives over time. A capacity assessment provides a comprehensive perspective on capacities critical to the achievement of development objectives. Capacity need analysis are offering desired future capacities against current capacities and offers a systematic way of gathering critical knowledge and information on capacity asset. Capacity assessment on Integrated Coastal Zone Management (ICM) in India has been conducted by surveying published literatures through data mining from databases. In total seven thousand three hundred and fifty six indexed research papers which were published in Indias’ coastal areas between the years 1977 and 2008 were assessed for capacity need assessment purpose. The literatures were classified under sixteen subject heads which are the essential components of ICM planning process. The subject clusters were further classified into five levels viz., introductory level, process level, decision level, sustainable coastal zone management level, and innovative level. Researches where does not happened on the particular subjects were classified as “no evidence of research”. Based on the content of the literature and a skill map prepared, it is found that the literatures are mostly under introductory level and they are mostly on science subjects with few on socio-economic and management subjects. Considering the outcome of this literature survey and capacity analysis, the World Bank has accepted for financial assistance to establish National Centre for Sustainable Coastal Management at Chennai, India. The process of ICM capacity analysis in India is described in this paper.
Obstacles to Nigeria Political Development – A Critical Evaluation
Authors: Chukwuemeka Emma E.O. , Okoye Prof. J.C. , Egboh Prof. E.A. , Ewuim Ngozi 
Published: July 2012

Nigeria is one of the fast developing nations of the third world, but has many obstacles to her political development. The military ruled Nigeria between 1966 to 1979 and 1984 to 1999. Military dominance in NigeriaPolitics has in no small measure impacted negatively on the political development of Nigeria. Therefore political development of Nigeria has been going at a snail speed not only due to frequent military incursion in government but also due to many other impediments which include ethnicity, incumbency politics, tenure elongation, godfatherism and poor political orientation . The paper which is theoretical and persuasive examined all these factors critically and recommended among other things that National Assembly should pass a law to make elective office a single tenure. The economy of Nigeria should be organized to make it more productive and also to devise a vision of society within which each person can reasonably perceive that equity and social justice are firmly on the national agenda. To eradicate ethnic politics in Nigeria efforts should be made towards equitable distribution of social, political and economic gains of the polity. Finally efforts should be made to enforce the section of the constitution that dwelt on the formation of political parties that are devoid of ethnicity.
Corneal Biomechanical Properties and Anterior Segment Parameters in Forme Fruste Keratoconus
Authors: Kozobolis Vassilios , Sideroudi Haris , Giarmoukakis Athanassios , Gkika Maria , Labiris Georgios 
Published: July 2012

Purpose. To evaluate the sensitivity and specificity of corneal biomechanical metrics, anterior segment data, and a combination model in differentiating forme fruste keratoconus (FFK) from normal corneas. Methods. A total of 50 FFK eyes were identified by calculation of the KISA index and recruited FFK group. Results were compared with 50 normal eyes (NG group) randomly selected from 50 patients. The following parameters were evaluated for their diagnostic capacity by evaluation of their receiver operating characteristic curves (ROC): corneal hysteresis (CH), corneal resistance factor (CRF), corneal astigmatism (Cyl), anterior chamber depth (ACD), corneal volume (CV) at 3 mm (CV3) and at 5 mm (CV5), maximum posterior elevation value (PEL), central corneal thickness (CCT), thinnest corneal thickness (TCT) and its coordinates (TCT x, TCT y), the ratio TCT/CCT, pachymetric progression indexes (PPImin, PPIavg, and PPImax), and Ambrósio's relational thickness (ARTmin, ARTavg, and ARTmax). Logistic regression was attempted for identification of a combined diagnostic model. Results. Significant differences were detected in all studied parameters except the Cyl, ACD, TCT x, and CV. Among individual parameters, the highest predictive accuracy was for ARTavg (area under the curve [AUC] 95.4%, sensitivity 90%, specificity 88.9%) and TCT (AUC 95.3%, sensitivity 90.9%, specificity 89%). Sufficient predictive accuracy (AUC 99.4%, sensitivity 98.8%, specificity 94.6%) was identified in a diagnostic model that combined the CRF, ARTavg, and PEL parameters. Conclusions. None of the individual parameters provide sufficient diagnostic capacity in FFK. However, diagnostic models that combine biomechanical and tomographic data seem to provide high accuracy in differentiating FFK from normal corneas.
Lipodystrophy among HIV‐infected children and adolescents on highly active antiretroviral therapy in Uganda: a cross sectional study
Authors: Piloya Thereza , Bakeera‐Kitaka Sabrina , Kekitiinwa Adeodata , Kamya Moses R 
Published: July 2012

BackgroundWith widespread use of antiretroviral therapy (ART) and prolonged survival of HIV‐infected children, toxicities like lipodystrophy are becoming more evident. Little is known about lipodystrophy in children in Uganda yet there is increased use of ART. The aim of this study was to determine the prevalence and factors associated with fat redistribution and metabolic abnormalities among HIV‐infected children on highly active antiretroviral therapy (HAART) in Uganda.MethodsA cross‐sectional study of 364 HIV positive children aged between 2 and 18 years on ART were enrolled after consent and assent as appropriate. Sociodemographic, clinical and immunological data were collected and recorded in a questionnaire. Fat redistribution was assessed clinically for physical findings of lipohypertrophy and lipoatrophy. A fasting blood sample was taken for lipid profile and blood glucose analysis. Lipodystrophy was defined as presence of abnormal fat redistribution or metabolic abnormalities or both. The proportion of children with fat redistribution and metabolic abnormalities was calculated. We conducted multivariate analysis for factors associated with lipodystrophy among children with lipodystrophic features and those without.ResultsThe median age of the participants was eight years (range 2 to 18), with 43% of these aged ≥10 years and a male to female ratio of 1.1:1. Majority (65%) had advanced HIV (WHO Stage III/IV) at ART initiation with a mean duration on ART of 3.8 years (±1.2). The prevalence of fat redistribution and hyperlipidemia was 27.0% and 34.0%, respectively. None of the children had hyperglycaemia. Among the children with hyperlipidemia, 16.8% exhibited hypercholesterolemia and 83% had hypertriglyceridemia. Only 29% of children with fat redistribution had hyperlipidemia. We found significant association between fat redistribution and Tanner stages 2 to 5 OR=2.3 (95%CI 1.3 to 3.8), age≥5 years OR=3.9 (95%CI 1.5 to 9.9) and d4T exposure OR=3.4 (95%CI 2.0 to 5.8). A Tanner stage 2 to 5 was independently associated with hyperlipidemia. No significant association was observed with HIV clinical stage and any of the anthropometric measurements.ConclusionThe prevalence of lipodystrophy is high among HIV‐infected children on ART with a likelihood of developing fat redistribution and metabolic abnormalities increased during puberty.
Feasibility of Disaster Mental Health Preparedness Training for Black Communities
Authors: Laborde Danielle J. , Magruder Kathryn , Caye Joanne , Parrish Theodore 
Published: June 2012

AbstractObjectivesTo test the feasibility of developing evidence-based mental health training to build capacity to respond to natural disasters in black communities and the adaptation of a train-the-trainer (TTT) model for black community leaders and clinical providers in distressed areas at risk of natural disasters.MethodsA core curriculum was developed based on a training needs assessment and resource review. Participants were recruited using network sampling in eastern North Carolina. The core curriculum was tested for usability, revised, and then pilot tested among five mental health providers. Three of the five were trained to lead one-day workshops tailored for black community leaders and clinical providers. Process data were collected, and workshop participants completed posttraining knowledge tests, evaluation forms, and debriefing focus groups.ResultsTen providers and 13 community leaders pilot tested the training. Posttest knowledge scores were generally higher among clinical providers. Perceived effectiveness of training was higher among community-based organization leaders than clinical providers. Evaluations indicated that the workshop components were culturally relevant and well received by all participants. We identified ways to facilitate recruitment, provide optional e-learning, evaluate effectiveness, and extend trainer support in future field trials.ConclusionThe curriculum and TTT model provide culturally competent disaster mental health preparedness training for black communities. (Disaster Med Public Health Preparedness. 2013;7:302-312)
A Non‐Mulberry Silk Fibroin Protein Based 3D In Vitro Tumor Model for Evaluation of Anticancer Drug Activity
Authors: Talukdar Sarmistha , Kundu Subhas C. 
Published: July 2012

AbstractThe limitations of clinical chemotherapy are credited primarily to drug resistance. Effective development and screening of new drugs require appropriate in vitro tumor models that resemble the in vivo situation to evaluate drug efficiency and to decrease the use of experimental animals. 3D in vitro model systems that are able to mimic in vivo microenvironments are now highly sought after in cancer research. Here, the characteristics of breast cancer cell line MDA‐MB‐231 cells on 3D, and 2D Antheraea mylitta silk matrices and tissue culture plates are compared. After long term culture of breast cancer cells in the silk scaffold, the engineered tumor construct shows different zones of cell proliferation, such as an avascular tumor. Silk fibroin matrix 3D tumor models are studied for the evaluation of various anticancer drugs. The cytotoxic effects of three different drugs (Paclitaxel, Celecoxib, and ZD6474) at different concentrations are evaluated for MDA‐MB‐231 grown on 2D films as well as on a 3D fibroin scaffold. Higher drug concentrations are required to achieve a comparable reduction in cell viability and invasive potential in 3D culture. Combinatorial treatment of drugs at IC50 concentrations result in up to 84% death of cancer cells. The results indicate that 3D in vitro tumor models may be better systems to evaluate cancer treatment strategies.
Positively K+‐Responsive Membranes with Functional Gates Driven by Host–Guest Molecular Recognition
Authors: Liu Zhuang , Luo Feng , Ju Xiao‐Jie , Xie Rui , Luo Tao , Sun Yi‐Meng , Chu Liang‐Yin 
Published: July 2012

AbstractA novel positively K+‐responsive membrane with functional gates driven by host‐guest molecular recognition is prepared by grafting poly(N‐isopropylacrylamide‐co‐acryloylamidobenzo‐15‐crown‐5) (poly(NIPAM‐co‐AAB15C5)) copolymer chains in the pores of porous nylon‐6 membranes with a two‐step method combining plasma‐induced pore‐filling grafting polymerization and chemical modification. Due to the cooperative interaction of host‐guest complexation and phase transition of the poly(NIPAM‐co‐AAB15C5), the grafted gates in the membrane pores could spontaneously switch from “closed” state to “open” state by recognizing K+ ions in the environment and vice versa; while other ions (e.g., Na+, Ca2+ or Mg2+) can not trigger such an ion‐responsive switching function. The positively K+‐responsive gating action of the membrane is rapid, reversible, and reproducible. The proposed K+‐responsive gating membrane provide a new mode of behavior for ion‐recognizable “smart” or “intelligent” membrane actuators, which is highly attractive for controlled release, chemical/biomedical separations, tissue engineering, sensors, etc.
New Biocide with Both N‐Chloramine and Quaternary Ammonium Moieties Exerts Enhanced Bactericidal Activity
Authors: Li Lingdong , Pu Tianyun , Zhanel George , Zhao Nan , Ens Werner , Liu Song 
Published: July 2012

AbstractConsidering the rise of antibiotic resistance, the development of new antibacterial agents with improved biocidal functions is urgently required. In this study, ionic 5,5‐dimethylhydantoin (DMH) analogues containing either a quaternary ammonium moiety (2)–4) or a phosphonate functional group (5),–6), were designed and synthesized to investigate the possible enhancing effect of quaternary ammonium moieties on the antibacterial performance of N‐chloramines. These ionic DMH analogues were converted to their N‐chloramine counterparts either in free form or after being covalently immobilized on a polymer surface via the “click” chemistry method. In the subsequent antimicrobial assessment against multi‐drug‐resistant Escherichia coli (MDR‐E. coli) and methicillin‐resistant Staphylococcus aureus (MRSA), chlorinated 2 and 3, the cyclic N‐chloramines with a structural cation, exhibited distinctly enhanced biocidal functions in solution and after immobilization on surfaces.
Wire Metamaterials: Physics and Applications
Authors: Simovski Constantin R. , Belov Pavel A. , Atrashchenko Alexander V. , Kivshar Yuri S. 
Published: July 2012

AbstractThe physics and applications of a broad class of artificial electromagnetic materials composed of lattices of aligned metal rods embedded in a dielectric matrix are reviewed. Such structures are here termed wire metamaterials. They appear in various settings and can operate from microwaves to THz and optical frequencies. An important group of these metamaterials is a wire medium possessing extreme optical anisotropy. The study of wire metamaterials has a long history, however, most of their important and useful properties have been revealed and understood only recently, especially in the THz and optical frequency ranges where the wire media correspond to the lattices of microwires and nanowires, respectively. Another group of wire metamaterials are arrays and lattices of nanorods of noble metals whose unusual properties are driven by plasmonic resonances.
Mixed gas and pure gas transport properties of copolyimide membranes
Authors: Chen Xiao Yuan , Kaliaguine Serge 
Published: July 2012

AbstractCopolyimides were synthesized from dianhydride of 4,4′‐(hexafluoroisopropylidene)diphthalic anhydride (6FDA) with various diamine contents of 4,4′‐oxydianiline (ODA) and 2,3,5,6‐tetramethyl‐1,4‐phenylenediamine (TeMPD) by chemical imidization in a two‐step procedure. Polyimides (PIs) were characterized using thermogravimetric analysis, Fourier transform infrared spectroscopy, differential scanning calorimetry, as well as specific volume and free volume. The gas transport properties for pure gas and blends of CO2 and CH4 for the homopolymers and 6FDA‐ODA/TeMPD copolymers were investigated at 35°C and 150 psi pressure. In pure gas permeation, permeability of CO2 and CH4 increased with increasing TeMPD content in the diamine moiety, whereas the ideal selectivity decreased with increasing TeMPD content. In the mixed gas permeation, permeabilities and separation factor were measured as a function of CO2 feed molar fraction for five PI membranes. The behavior of pure gas and mixed gas permeabilities and separation factor of CO2/CH4 mixtures as the chemical nature of the diamine and the CO2 molar fraction in the feed gas were varied and are discussed in detail. © 2012 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2013
Preparation and properties of a degradable interpenetrating polymer networks based on starch with water retention, amelioration of soil, and slow release of nitrogen and phosphorus fertilizer
Authors: Jin Shuping , Wang Yongsheng , He Jinfang , Yang Yan , Yu Xinghai , Yue Guoren 
Published: July 2012

AbstractIn this study, we aimed to develop a degradable nitrogen and phosphorus (NP) fertilizer with properties of slow release, water retention, and remediation of saline soil; the nitrogen and phosphorus was coated with starch/poly(acrylic acid‐co‐acrylamide) [poly(AA‐co‐AM)] superabsorbent (SAAmF) by reverse suspension radical copolymerization. The variable influences on the water absorbency were investigated and optimized. The results of the structure and morphology characterization of SAAmF show that poly(AA‐co‐AM) was grafted partly from the chain of starch, and the different contents of starch brought about a difference in the size of the three‐dimensional net hole of the coating polymer. The property of water retention, the behaviors of slow release of nutrient, and the degradation of the SAAmF were evaluated, respectively, and the results revealed that the water transpiration ratio of soil with SAAmF was lower by approximately 8 percentage points than that of the blank test, about 60% nutrient was released from SAAmF by the 30th day, and 32 wt % of SAAmF with a content of starch of 20% was degraded after 55 days. Moreover, a considerable decrease in the conductivity was observed, which revealed a sharp reduction in the concentration of residual ions for the soil mixed with SAAmF. It may be inferred from these that the product seems to be a promising vehicle for the management of soils, including saline soils. © 2012 Wiley Periodicals, Inc. J. Appl. Polym. Sci., 2013
Poly(ethylene terephthalate), modified with bisphenol S units, with increased glass transition temperature
Authors: Lotti Nadia , Colonna Martino , Fiorini Maurizio , Finelli Lara , Berti Corrado 
Published: July 2012

AbstractNovel copolyesters have been prepared by melt mixing poly(ethylene terephthalate) (PET) with an ethoxylated bisphenol S, with the aim to prepare new polyesters with increased Tg, to be used in a wider range of temperatures with respect to neat PET. No side reactions occur during the synthesis of the samples, as proved by NMR analysis. The insertion of the bisphenol S (sulfonyldiphenol) groups does not significantly alter the thermal stability of PET. The thermal analysis showed that Tm and crystallization rate of the copolymers decreased with incasing co‐unit content. The Tg of the copolyesters can be increased by bisphenol S insertion, up to 40°C higher with respect to neat PET, that allows the use of amorphous PET in a wider range of applications. © 2012 Wiley Periodicals, Inc. J. Appl. Polym. Sci., 2013
Evaluation of hydroxyl terminated polybutadiene‐isophorone diisocyanate gel formation during crosslinking process
Authors: Ducruet Nicolas , Delmotte Luc , Schrodj Gautier , Stankiewicz Francine , Desgardin Nancy , Vallat Marie‐France , Haidar Bassel 
Published: July 2012

AbstractCrosslinking reaction of hydroxyl‐terminated polybutadiene (HTPB)/isophorone di‐isocyanate (IPDI) was monitored by infrared spectroscopy, dynamic mechanical analysis (DMA), swelling measurements, and by relaxation time (T2) measurements obtained by low‐field NMR technique. Chemical reaction monitored by FTIR shows that urethane bonds were predominantly formed throughout the whole reaction period while DMA and swelling became only effective once the three‐dimensional network was formed. NMR results allow differentiating between relaxation‐processes associated with different fractions of the reactants in the mixture prior to the network formation. The most important finding in this study is that two of the relaxation processes were found to decline whereas a new fraction with a short relaxation time which emerged specifically at an early stage of reaction and progressed along with advancement of the reaction. All results pointed out to a change in the mixture behavior around 30 h of crosslinking reaction at 60°C, reflecting an important restriction in molecules diffusion and mobilities which were attributed to the gel point formation. © 2012 Wiley Periodicals, Inc. J. Appl. Polym. Sci., 2013