bluuebunny/crossref_metadata_2025_split huggingface dataset:
A & B Companies: Impairment of Goodwill
Authors: Frucot Veronique G. , Jordan Leland G. , Lebow Marc I. 
Published: April 2008

Accounting for goodwill has long been a theoretical problem for accountants. Although most businesses possess some goodwill, accountants record it only when a premium is paid in the acquisition of another company. Subsequent to acquisition, valuing goodwill becomes a problem. Statement of Financial Accounting No. 142, Goodwill and Other Intangible Assets (FASB 2001), is the current standard for testing goodwill for impairment. This case is designed to introduce you to the “real-world” problems that many practitioners are likely to encounter while implementing this new standard.
The case involves two antagonists: an auditor eager to record an impairment of goodwill and a client even more eager to avoid recording any impairment. You must tactfully address both individuals' arguments and determine the correct method for accounting for goodwill and the standard for testing for impairment per SFAS No. 142.
Principles of Analytic Monitoring for Continuous Assurance
Authors: Vasarhelyi Miklos A. , Alles Michael G. , Kogan Alexander 
Published: April 2008

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.
The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm's stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.
A Blueprint for an AIS Consulting Course
Authors: Bryant Stephanie M. 
Published: April 2008

Although a myriad of commissions, committees, and reports has called for a change in accounting education, accounting educators have been relatively slow to respond. The recent monograph, Accounting Education: Charting the Course through a Perilous Future (Albrecht and Sack 2000), submits that while some positive changes have been made, far more dramatic changes are needed in accounting education. Skills such as critical thinking, problem solving, team building, and communication—while highly valued by the accounting profession—are not emphasized in most accounting curricula. One way to help bridge this gap is to include a course in consulting that provides an opportunity for students to develop many of these essential skills.
This article provides practical guidance to educators on how to design and administer a consulting course in the accounting information systems (AIS) program. This blueprint is based on actual experiences with an AIS consulting course taught at James Madison University. The consulting project component of the course requires the synthesis of general accounting knowledge and information technology skills to solve a real-world client problem. It is hoped that the blueprint for a consulting course outlined in this article encourages AIS educators to develop similar courses in their own curricula.
Logic Design
Authors: Damaj Issam W. 
Published: April 2008

AbstractElectronic circuits can be separated into two groups, digital and analog circuits. Analog circuits operate on analog quantities that are continuous in value, whereas digital circuits operate on digital quantities that are discrete in value and limited in precision. In practice, most digital systems contain combinational circuits along with memory; these systems are known as sequential circuits. Sequential circuits are of two types: synchronous and asynchronous. In a synchronous sequential circuit, a clock signal is used at discrete instants of time to synchronize desired operations. Asynchronous sequential circuits do not require synchronizing clock pulses; however, the completion of an operation signals the start of the next operation in sequence. The basic logic design steps are generally identical for sequential and combinational circuits; these are specification, formulation, optimization, and the implementation of the optimized equations using a suitable hardware technology. The differences between sequential and combinational design steps appear in the details of each step. The minimization (optimization) techniques used in logic design range from simple (manual) to complex (automated). An example of manual optimization methods is theKarnoughmap (K‐map). Indeed, hardware implementation technology has been growing faster than the ability of designers to produce hardware designs. Hence, there has been a growing interest in developing techniques and tools that facilitate the process of logic design.
Fuzzy Modeling Fundamentals
Authors: Melin Patricia , Castillo Oscar 
Published: April 2008

Abstract
This article introduces the basic concepts, notation, and basic operations for fuzzy sets that are needed in fuzzy modeling. Because research on fuzzy set theory has been underway for over 30 years now, it is practically impossible to cover all aspects of current developments in this area. Therefore, the main goal of this article is to provide an introduction to and a summary of the basic concepts and operations that are relevant to the study of fuzzy sets. We introduce in this article the definition of linguistic variables and linguistic values and explain how to use them in fuzzy rules, which are an efficient tool for quantitative modeling of words or sentences in a natural or artificial language. By interpreting fuzzy rules as fuzzy relations, we describe different schemes of fuzzy reasoning, in which inference procedures based on the concept of the compositional rule of inference are used to derive conclusions from a set of fuzzy rules and known facts. Fuzzy rules and fuzzy reasoning are the basic components of fuzzy inference systems, which are the most important modeling tool, based on fuzzy set theory.
This is Not Entertainment: Experiencing the Dream House
Authors: Krueger Ted 
Published: April 2008

AbstractTesting the spatiotemporal limits of experience and art installation, Dream House dwells upon a physical interaction between bodily movement and synthesised frequencies to prompt a variable sound spectrum and a specific interior atmosphere. Ted Krueger highlights the primacy of first‐person experience within a spatial continuum, and in particular an experience of a nonvisual and interactive nature. Copyright © 2008 John Wiley & Sons, Ltd.
Making Sense: The MIX House
Authors: Sanders Joel , Van Lengen Karen 
Published: April 2008

AbstractIn an effort to challenge the dominance of vision over the other senses in architectural experience, Joel Sanders and Karen Van Lengen infuse a speculative domestic environment with digital audio technology. Their design capitalises on the augmentation of aural–visual boundaries via technological interventions, ultimately recasting the house from a private and insulated environment to that of a hybridised interactive site. Copyright © 2008 John Wiley & Sons, Ltd.
The Aesthetics of Air: Experiments in Visualising the Invisible
Authors: Wagenfeld Malte 
Published: April 2008

AbstractMalte Wagenfeld tackles the difficult problem of visualising air, and in his physical experiments reveals a world of eddies, swirls and wafting particles circulating around moving bodies. Here he offers a literal and conceptual glimpse at the invisible nature of atmosphere. Copyright © 2008 John Wiley & Sons, Ltd.
Olafur Eliasson and the Circulation of Affects and Percepts: In Conversation
Authors: Frichot Hélène 
Published: April 2008

AbstractHélène Frichot's conversation with Olafur Eliasson reveals the depths to which his work mobilises atmosphere as an agent of human experience and social action, prompting a subjective transformation. Light and colour play significant parts in culling affective atmospheres open to multiple perceptions focused on the ephemeral. Copyright © 2008 John Wiley & Sons, Ltd.
Artists of the Floating World: SANNA, Niedermayr and the Construction of Atmosphere
Authors: Campbell Hugh 
Published: April 2008

AbstractHugh Campbell expands upon the mutually collaborative spatial qualities evoked in the photographic works of Walter Niedermayr and the architecture of Kazuyo Sejima and Ryue Nishizawa of Tokyo‐based practice SANAA. Describing their relation as forming a ‘thickened presence’, he alludes to a particular atmosphere reliant on an ambiguity of scale, detail and discernible proximity that serves to liberate the architecture and the photographs from mere documentation whereby instead they figure as transparent recordings of spatial intentions. Copyright © 2008 John Wiley & Sons, Ltd.
SANAA's New Museum of Contemporary Art, New York
Authors: Merkel Jayne 
Published: April 2008

AbstractWhen Kazuyo Sejima and Ryue Nishizawa, now of the Tokyo‐based firm SANAA (Sejima and Nishizawa and Associates), were selected to design the New Museum of Contemporary Art in 2002, they seemed an interesting but strange choice, since the cutting‐edge museum was moving to the Bowery, an area known more for its down‐and‐out residents than its art‐world glamour. But, as Jayne Merkel explains, the architects have managed to produce a building that is both rough and ready and beyond the fray. It is already a rather mysterious landmark rising several double‐height storeys above its gritty neighbours. Copyright © 2008 John Wiley & Sons, Ltd.
Thermal decomposition of cumene hydroperoxide: Chemical and kinetic characterization
Authors: Di Somma I. , Andreozzi R. , Canterino M. , Caprio V. , Sanchirico R. 
Published: April 2008

AbstractThermal decomposition process of cumene hydroperoxide (CHP) in cumene has been investigated by different researchers from chemical and kinetic point of view although its reactive characteristics have not yet been fully identified. The major discrepancy in the literature data is represented by different reaction nth‐order and autocatalytic kinetics suggested. In the present work CHP thermal decomposition is studied by means of isothermal experiments, adiabatic and scanning calometry on commercial hydroperoxide samples. The most simple autocatalytic scheme is adopted for the analysis of the data collected on CHP solutions in cumene at different initial concentrations (80%–30% w/w) allowing to estimate the kinetic parameters regulating the process. A characterization of the intermediate and product distribution at varying reaction time is attempted. The effect on the system reactivity of the addition of small quantities of carbinol or acetophenone or α‐methylstyrene to the CHP solution in cumene is also studied. © 2008 American Institute of Chemical Engineers AIChE J, 2008
Impact of genetic variation on perioperative bleeding
Authors: Muehlschlegel Jochen D. , Body Simon C. 
Published: April 2008

AbstractVariation in bleeding in the perioperative period is a complex and multifactorial event associated with immediate and delayed consequences for the patient and health care resources. Little is known about the complex genetic influences on perioperative bleeding. With the discovery of multiple variations in the human genome and ever‐growing databases of well‐phenotyped surgical patients, better identification of patients at risk of bleeding is becoming a reality. In this review, polymorphisms in the platelet receptor genes, plasminogen activator inhibitor, and angiotensin genes among others will be discussed. We will explore the nature, effects, and implications of the genetics that influence perioperative bleeding above and beyond surgical bleeding, particularly in cardiac surgery. Am. J. Hematol., 2008. © 2008 Wiley‐Liss, Inc.
Transition‐metal nanoparticles: synthesis, stability and the leaching issue
Authors: Pachón Laura Durán , Rothenberg Gadi 
Published: April 2008

AbstractThis perspective examines the state‐of‐the‐art of catalysis by metal nanoparticles. We outline various methods for preparing metal nanoparticle suspensions, and highlight the role of the stabilizers and the stabilizing principles. Subsequently, we examine some catalytic applications of homometallic and bimetallic nanoparticle suspensions in a variety of reactions. The cases are divided according to the stabilizing agent: polymers, dendrimers, ionic liquids, surfactants, micelles and micoremulsions, ligands and solid supports. We explain the importance of atom/ion leaching (all too frequent in nanoparticle catalysis, especially for the catalytically active group VIII metals) and consider ways of minimizing it. The future perspectives of nanoparticles as catalysts are discussed. Copyright © 2008 John Wiley & Sons, Ltd.
Ruthenium N‐heterocyclic–carbene catalyzed diarylation of arene CH bond
Authors: Yaşar Sedat , Doǧan Öznur , Özdemir Ismail , Çetinkaya Bekir 
Published: April 2008

AbstractNovel ruthenium‐1,3‐dialkylimidazolin‐2‐ylidene complexes (2a–e) have been prepared and characterized by C, H, N analysis, 1H‐NMR and 13C‐NMR. The ortho position of the aromatic ring of pyridyl group substituted aromatic compound was directly arylated with aryl bromides and chlorides in the presence of a catalytic amount of [RuCl2(1,3‐dialkylimidazolin‐2‐ylidene)] complexes. Copyright © 2008 John Wiley & Sons, Ltd.
Preparation and optoelectronic properties of a novel poly(N‐vinylcarbazole) with covalently bonded titanium dioxide
Authors: Han Yangang , Wu Gang , Chen Hongzheng , Wang Mang 
Published: April 2008

AbstractA functional organic–inorganic composite containing carbazole moieties (electron donors) and TiO2 (electron acceptors) in different molar ratios, TiO2‐modified poly(N‐vinylcarbazole) (PVK–TiO2), was synthesized through a nucleophilic reaction. The molecular and electronic structure of the PVK–TiO2 composite was characterized with Fourier transform infrared, ultraviolet–visible absorption, cyclic voltammetry, and so forth. The highest occupied molecular orbital and lowest unoccupied molecular orbital energy levels of the PVK–TiO2 composite were higher than those of pristine poly(N‐vinylcarbazole). The PVK–TiO2 composite exhibited an enhanced glass‐transition temperature and improved thermal stability. The photoinduced charge transfer observed in photofluorescence and photoconductivity measurements makes applications in the field of photodetectors possible. The PVK–TiO2 composite containing carbazole moieties and TiO2 in a molar ratio of about 58 :1 was found to have the best photosensitivity. © 2008 Wiley Periodicals, Inc. J Appl Polym Sci, 2008
Layered clay/epoxy nanocomposites: Thermomechanical, flame retardancy, and optical properties
Authors: Kaya Elcin , Tanoğlu Metin , Okur Salih 
Published: April 2008

AbstractIn this study, layered clay/polymer nanocomposites were developed based on epoxy resins and montmorillonite as the nanoplatelet reinforcement. Clay particles were treated with hexadecyltrimethylammonium chloride (HTCA) through an ion exchange reaction. In this way, Na+ interlayer cations of the clay is exchanged with onium cation of the surfactant that turns the hydrophilic clays (MMT) to organophilic (OMMT) characteristics. Thermal analysis results revealed that the glass transition temperature (Tg) and the dynamic mechanical properties including the storage and loss modulus of the neat epoxy resin increases by the incorporation of clay particles. It was also found that flame resistance of the polymer is improved by the addition of the clay particles. © 2008 Wiley Periodicals, Inc. J Appl Polym Sci, 2008
Ing4 induces Cell Growth Inhibition in Human Lung Adenocarcinoma A549 Cells by Means of Wnt‐1/β‐Catenin Signaling Pathway
Authors: Li Xiaomei , Cai Limin , Liang Meihua , Wang Yandong , Yang Jing , Zhao Yulan 
Published: April 2008

AbstractING4, as a novel candidate tumor suppressor gene, has been implicated in several human malignances by tumor growth inhibition and apoptosis enhancement. The mechanism of ING4 remains largely unknown. The purpose of this study was to investigate the inhibitory tumor growth effects of ING4 on lung adenocarcinoma, and its mechanism, by ING4 cDNA transduction into A549 cells. Furthermore, the expression level of ING4 in lung adenocarcinoma tissues was examined. The expression of ING4 was markedly reduced in human lung adenocarcinoma tissues. Overexpression of ING4 can induce growth inhibition in A549 cells both in vitro and in vivo, and also induce up‐regulation of p27, down‐regulation of cyclinD1, SKP2, and Cox2, and inactivation of the Wnt‐1/β‐catenin pathway. Moreover, overexpression of ING4 can enhance the sensitivity of A549 cells to radiotherapy and chemotherapy. Thus, ING4 may play an inhibitory role on A549 cell proliferation and tumor growth in lung adenocarcinoma by up‐regulation or down‐regulation of cell proliferation‐regulating proteins such as p27, cyclinD1, SKP2, and Cox2 by means of inactivation of Wnt‐1/β‐catenin signaling. Anat Rec, 291:593–600, 2008. © 2008 Wiley‐Liss, Inc.
Seeing is not enough: manipulating choice options causes focusing and preference change in multiattribute risky decision‐making
Authors: Vlaev Ivo , Chater Nick , Stewart Neil 
Published: April 2008

AbstractWe show that preferences depend on the attributes that can be directly manipulated when people need to integrate multiple sources of information because direct manipulation causes focusing bias. This effect appears even when all relevant information is simultaneously and explicitly presented at the time the decisions are made. Participants decided how much to save, what investment risk to take and observed the future financial consequences in terms of the mean and variability of the expected retirement income. Participants who manipulated only the future income distribution saved more and took less risk. This effect disappears when the risk‐related variables are removed, which indicates that task complexity is a mediator of such focusing effects. A more balanced trade‐off between the choice attributes was selected when all attributes were manipulated. However, when there is a dichotomy between manipulating versus observing choice attributes, then decisions were based mostly on the manipulated attributes. Copyright © 2008 John Wiley & Sons, Ltd.
Embryonic pattern formation without morphogens
Authors: Bolouri Hamid 
Published: April 2008

AbstractOne of the earliest and most‐fundamental pattern‐ formation events in embryonic development is endoderm and mesoderm specification. In sea urchin embryos, this process begins with blimp1 and wnt8 gene expression at the vegetal pole as soon as embryonic transcription begins. Shortly afterwards, wnt8/blimp1 expression spreads to the adjacent ring of mesoderm progenitor cells and is extinguished in the vegetal‐most cells. A little later, the ring of wnt8/blimp1 activity moves out of the mesoderm progenitors and into the neighboring endoderm cells. Remarkably, this moving ring of gene expression has now been shown to be controlled entirely by transcriptional cis‐regulatory logic.1. BioEssays 30:412–417, 2008. © 2008 Wiley Periodicals, Inc.
Treatment options for muscle‐invasive urothelial cancer for patients who were not eligible for cystectomy or neoadjuvant chemotherapy with methotrexate, vinblastine, doxorubicin, and cisplatin
Authors: Higano Celestia S. , Tangen Catherine M. , Sakr Wael A. , Faulkner James , Rivkin Saul E. , Meyers Frederick J. , Hussain Maha , Baker Laurence H. , Russell Kenneth J. , Crawford E. David 
Published: April 2008

AbstractBACKGROUND.Many patients with invasive urothelial cell cancer are poor candidates for cisplatin‐based chemotherapy, and many are high risk for cystectomy. Southwest Oncology Group Trial 8733 was designed to address treatment for such patients.METHODS.Eligible patients had primary or recurrent muscle‐invasive disease with transitional cell or squamous cell histology, a performance status from 0 to 2, no extrapelvic disease, a life expectancy >3 months, and adequate hematologic function. The treating clinician assigned patients to operable or inoperable groups. All patients received 2 cycles of 5‐fluorouracil (5‐FU) at a dose of 1000mg/m2 per day × 4 starting concurrently with radiation at a dose of 200 centigrays per day × 10 each cycle. After 2 cycles, operable patients with positive biopsies underwent cystectomy, and patients with negative biopsies received a third cycle of chemoradiotherapy. Patients in the inoperable group received 3 cycles without interim biopsy.RESULTS.Eighteen of 24 eligible patients in the operable group were evaluable for response. Five patients had a complete response (CR), 9 patients had stable disease, 1 patient had progressive disease, and 3 patients were not assessable. The median progression‐free survival was 10 months (95% confidence interval [95% CI], 4–14 months), and the median overall survival was 18 months (95% CI, 7–28 months). In the inoperable group, 35 of 37 eligible patients were evaluable for response with 17 CRs (49%; 95% CI, 31%–66%). The median progression‐free survival was 13 months (95% CI, 10–17 months), and the median overall survival was 20 months (95% CI, 11–53 months). There were no episodes of grade 4 toxicity.CONCLUSIONS.In the current study, the combination of 5‐FU and radiation was found to be tolerated well by patients with numerous comorbidities who could not tolerate cisplatin‐based therapy or cystectomy. Cancer 2008. © 2008 American Cancer Society.