bluuebunny/crossref_metadata_2025_split huggingface dataset:
The β-Silicon Effect. III. Substituent Effects of the β-Si-Aryl Moiety in the Solvolysis of 1-Aryl-2-(aryldimethylsilyl)ethyl 3,5-Dinitrobenzoates
Authors: Fujio Mizue , Alam Md Ashadul , Umezaki Yuzo , Kikukawa Kiyoshi , Fujiyama Ryoji , Tsuno Yuho 
Published: December 2007

Abstract
Solvolysis rates of 2-[dimethyl(X-phenyl)silyl]-1-(Y-phenyl)ethyl 3,5-dinitrobenzoates were determined conductimetrically in 60% (v/v) aqueous ethanol. The effects of substituents X in the β-arylsilyl moiety (X-C6H4(CH3)2Si–) were analyzed by means of the Yukawa–Tsuno Equation. The X-phenyl-Si substituent effects (at 25 °C) were correlated against a set of X parameters of r+≅0.1 to give a [(ρX)Si] value of −1.06 for α-Ph (Y=H) and [(ρX)Si]=−1.18 for α-(m-CF3)phenyl (Y = m-CF3) subsets, which are all distinctly lower than that of −1.75 for the 2-[dimethyl(X-phenyl)silyl]ethyl solvolysis. The δY[(ρX)Si]Y can be regarded as the effect of the aryl substituents on the β-Si moiety on the benzylic cation center in the rate-determining step. The α-aryl substituent effect δY[log(kY)X=H] of 2-[dimethyl(X-phenyl)silyl]-1-(Y-phenyl)ethyl system was correlated against Y scale characteristic of the benzylic cation reactions (r+≅1.0) to give (ρY)α-Ar≅−3.0. The [(ρX)Si]Y values changed in parallel with the reactivities δY[log(kY)X=H] of the α-Ar substrate.
Synthesis and Photocleavage of 7-[{Bis(carboxymethyl)amino}coumarin-4-yl]methyl-Caged Neurotransmitters
Authors: Senda Naoko , Momotake Atsuya , Arai Tatsuo 
Published: December 2007

Abstract
7-[{Bis(carboxymethyl)amino}coumarin-4-yl]methyl-caged neurotransmitters (glutamate and GABA) were synthesized. Both caged compounds showed sufficient stability in the dark, were water-soluble at pH 7.2 without using organic solvents, and exhibited relatively high quantum yield for photolysis upon irradiation with 390 nm light.
Optical Resolution of Selenonium Imides Stabilized by an 8-Dimethylamino-1-naphthyl Group
Authors: Soma Takahiro , Kamigata Nobumasa , Hirabayashi Kazunori , Shimizu Toshio 
Published: December 2007

Abstract
Selenonium imides 1 and 2, stabilized by intramolecular coordination of the amino group of 8-dimethylamino-1-naphthyl substituent to the selenium atom, were synthesized. Optically active selenonium imides were obtained by chromatographic resolution on optically active columns and were found to be stable toward racemization both in the solid state and in solution. Absolute configurations of the optically active selenonium imides were assigned on the basis of specific rotations and circular dichroism spectra.
Rumphellatins B and C, Two New Caryophyllane-Type Hemiketal Norsesquiterpenoids from the Formosan Gorgonian Coral Rumphella antipathies
Authors: Sung Ping-Jyun , Chuang Li-Fan , Hu Wan-Ping 
Published: December 2007

Abstract
Two new caryophyllane-type hemiketal norsesquiterpenoid alcohols, designated as rumphellatins B (1) and C (2), were obtained from the Formosan gorgonian coral Rumphella antipathies. The structures of natural products 1 and 2 were established by analyzing the spectral data. Rumphellatin B (1) showed antibacterial activity toward the Gram-positive bacterium Staphylococcus aureus.
Synthesis of β,γ-Unsaturated Ketones from Acid Chlorides through Carbon–Pentamethylcyclopentadienyl Bond Formation and Cleavage
Authors: Uemura Minoru , Iwasaki Masayuki , Morita Eiji , Yorimitsu Hideki , Oshima Koichiro 
Published: December 2007

Abstract
Reaction of acid chlorides with lithium pentamethylcyclopentadienide afforded the corresponding pentamethylcyclopentadienyl ketones in high yield. These ketones were treated with an allylaluminum reagent to form the corresponding 3-butenyl alcohols. Removal of pentamethylcyclopentadiene upon heating or treatment with a catalytic amount of trichloroacetic acid yielded the corresponding β,γ-unsaturated ketones in good yields.
Diastereoselective Allylation of 3,4-Dihydro-4-phenylisoquinoline. Convenient Methods for the Preparation of cis- and trans-1-Allyl-4-phenyl-1,2,3,4-tetrahydroisoquinoline
Authors: Taketoshi Ayako , Hosoda Naoya , Yamaguchi Yoshitaka , Asami Masatoshi 
Published: December 2007

Abstract
Diastereoselective allylation of 3,4-dihydro-4-phenylisoquinoline by several allylating reagents was examined. Reactions using allyltin or allylsilane in the presence of alkyl chloroformate and a catalytic amount of trimethylsilyl triflate gave trans-1-allyl-4-phenyl-1,2,3,4-tetrahydroisoquinoline with moderate diastereoselectivity. In contrast, cis-1-allyl-4-phenyl-1,2,3,4-tetrahydroisoquinoline was obtained predominantly in the reactions using allyllithium, triallylborane, allylzinc bromide, and diallylzinc. cis-1-Allyl-4-phenyl-1,2,3,4-tetrahydroisoquinoline was transformed to (6S∗,10bR∗)-hexahydro-6-phenylpyrrolo[2,1-a]isoquinoline, a potential antidepressant agent, in five steps.
Novel Photoinduced Reduction of Conjugate Dienes by the Combination of Benzenethiol and Diphenyl Diselenide
Authors: Mitamura Takenori , Imanishi Yoshiaki , Nomoto Akihiro , Sonoda Motohiro , Ogawa Akiya 
Published: December 2007

Abstract
By using a binary system that consisted of benzenethiol and diphenyl diselenide under photoirradiation through a Pyrex vessel with a xenon lamp (λ&gt;300 nm), a variety of conjugate dienes could be reduced to the corresponding internal alkenes under mild conditions.
Low Driving Voltage of Twisted Nematic Liquid Crystal Displays Doped with CdS Nanoparticles
Authors: Du Yukou , Toshima Naoki 
Published: December 2007

Abstract
CdS nanoparticles with size of 2.5±0.4 nm were prepared by using well-known reverse micelle methods. The CdS particles were characterized with ultraviolet and visible (UV–vis) absorption spectroscopy, transmission electron microscopy (TEM), energy-disperse X-ray analysis (EDX), Fourier transform infrared (FT-IR), and X-ray diffraction (XRD). Twisted nematic liquid crystal display (TN-LCD) devices, doped with various amount of CdS nanoparticles, were studied for the first time. The results showed that electro-optic characteristics were featured by a frequency modulation. As the amount of dopant increased, a wider frequency response was achieved. Interestingly, the driving voltage of TN-LCD decreased as 4′-pentylbiphenyl-4-carbonitrile (4′-pentyl-4-cyanobiphenyl, 5CB) was doped with CdS nanoparticles.
Photoinduced Charge Separation of the Covalently Linked Fullerene–Triphenylamine–Fullerene Triad. Effect of Dual Fullerenes on Lifetimes of Charge-Separated States
Authors: El-Khouly Mohamed E , Kim Jong Hyung , Kwak Minseok , Choi Chan Soo , Ito Osamu , Kay Kwang-Yol 
Published: December 2007

Abstract
Photoinduced intramolecular events of the newly synthesized fullerene–triphenylamine–fullerene (C60–TPA–C60) triad, in which the TPA entity was substituted with an electron-donating CH3O-group to increase electron-donating ability, were investigated in relation to a C60–TPA dyad. The molecular orbital calculations showed that the radical cation is located on the TPA entity, whereas the radical anion is located on two C60 entities in the radical ion pair. The fluorescence intensity of the singlet excited state of C60 was efficiently quenched by the attached TPA moiety in polar solvents. The quenching pathway involves a charge-separation process from the TPA to the singlet excited state C60. The lifetimes of the radical ion-pairs for C60–TPA–C60 evaluated from nanosecond transient absorption measurements were found to be 600 and 454 ns in benzonitrile and dimethylformamide, respectively. These lifetimes of radical ion-pairs of C60–TPA–C60 are longer than those of the C60–TPA dyad, which reflects the effect of the second C60 moiety in stabilizing the radical ion-pairs.
The ‘Burden’ of Domestic Rates
Authors: Nevitt Della Adam 
Published: December 2007

Much criticism of rates has centred around the ‘burden’ of this tax – burden in the sense both of present weight of rates imposed and of the future burden which would have to be imposed if (a) local authority expenditure continues to rise as it has done in the past, and (b) central government grants are restricted to their present level of about sixty per cent of overall local authority expenditure. At present the domestic rate payer pays approximately half the amount raised through the local rate or twenty per cent of the total spent by local authorities. This amount varies from local authority to local authority as does the dependence on central government grants which represents only forty per cent of expenditure in some authorities but ninety per cent in the poorest.
The question of overall burden arises to some extent because the yield of rates is large and technically can be increased easily. The only tax yield which exceeds that obtained from the rates is the yield of direct taxes on incomes, and domestic rates share with these taxes the technical feature that they are inescapable and flexible.
The Creation of the Unemployment Assistance Board
Authors: Briggs Eric , Deacon Alan 
Published: December 2007

The creation of the Unemployment Assistance Board in 1934 was an event of constitutional as well as political significance. The transfer of responsibility for the administration of unemployment assistance to a Board whose members were neither drawn from, nor directly answerable to Parliament raised important issues of ministerial responsibility and Parliamentary control. Consequently much of the literature upon the early operation of the Board has emphasised these constitutional aspects rather than the immediate reasons for its introduction. In particular few have challenged the explanation contained in J. D. Millet’s brilliant contemporary study, The Unemployment Assistance Board. Millet was primarily concerned with the Board’s relationship to Parliament. He argued that the transfer was essentially a Treasury measure, designed to halt the rise in the cost of unemployment relief by creating a buffer between the Government and the political pressures for more generous benefits. In short it was an attempt ‘to accomplish politically unpopular ends without suffering from the political consequences thereof’.
It is not the purpose of this article to deny the validity of Millet’s basic assertion. Certainly the aim of those involved in the planning of the Board was economy.
The Significance of Clay Cross: Another Look at District Audit
Authors: Minns Richard 
Published: December 2007

In 1973 eleven councillors from Clay Cross Urban District Council were ‘surcharged’ (or ordered to meet the loss to the rate fund of) £7,000 by a district auditor—a central government employee—for not implementing the 1972 Housing Finance Act. The amount of the surcharge also automatically disqualified them from holding office as local councillors for five years. Similarly in 1971–72 other councils were threatened with surcharge for not implementing the Education (Milk) Act 1971 which imposed an obligation on local education authorities to charge children aged between seven and eleven for the school milk they received. The district audit system—often referred to as ‘the ratepayers watchdog’ or ‘police force’—has also been criticised for stifling initiative, innovation, or the reasonable exercise of discretion by local government.
Even impartial commentators who have described a more flexible approach by district auditors over the decades, nevertheless refer to the legal powers of the district auditors as, for example, a ‘longstop’ (‘not much more than a longstop’ to be precise), with councils complying with ‘advice’ from auditors. This could merely mean that district auditors are prevented from having to surcharge or disqualify councillors or disallow expenditure, because the threat of surcharge is enough to ensure strict observance of the law.
Comparative Urban Politics and Inter-organisational Behaviour
Authors: Elkin Stephen L. 
Published: December 2007

Lima, Peru, has no city government, the central city being divided into several municipalities including a portion governed by Lima Province. Similarly, Valencia, Venezuela is largely governed by a variety of central government agencies over which the local authority exercises limited influence. In contrast, Zagreb, Yugoslavia has a metropolitan area government which can vote its own budgets, pass laws and establish agencies without central control. In Calcutta, India, the chief executive is appointed by the state government, but locally elected councillors have considerable voice in a variety of administrative matters and personnel appointments, decisions in Calcutta reflecting these two apparently evenly balanced actors. In Lodz, Poland, however, local decisions are largely made in central departments and in conflicts between the local council and ministerial orders, the latter tend to dominate.
These are all examples of city or metropolitan governmental patterns and they and their counterparts are part of the subject matter of the study of comparative urban politics. Yet it is not clear what each of these governmental patterns and the political behaviour associated with them have in common.
Positive Discrimination as a Strategy Against Exclusion: the case of the inner cities
Authors: Edwards John 
Published: December 2007

There is increasing evidence that the shift from a broadly social-democratic mixed economy to more rigorous market ‘principles’, combined with a shift from inclusionary welfare policies based on a notion of citizenship, towards more selective and exclusionary welfare, are producing a marginalised population identified not only by being at the bottom end of a quantitative continuum but qualitatively distinguished by their exclusion from participative citizenship.
There will be a concentration of the marginalised population in some inner city areas where processes of economic decline and selective emigration will exacerbate the more general marginalising processes. Given this relative spatial concentration of the marginalised in the inner cities, this paper examines the potential of positive discrimination and positive action practices as applied in inner city policies, as strategies against exclusion.
What's Wrong with the Current Audit Risk Model?*/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION?
Authors: Smieliauskas Wally 
Published: December 2007

ABSTRACTThis paper identifies a serious risk anomaly between the accounting and auditing literatures. This anomaly has important consequences for the validity of auditor professional judgement in today's rapidly evolving financial reporting environment. These risk consequences were comprehensively surveyed in a recent forum in this journal (2005, vol. 4, no. 2). I refer to these risk consequences as accounting risks. Accounting risks require an expanded concept of misstatements that incorporates forecast errors. The problem with the current audit risk concept is that it does not incorporate accounting risks. This is shown by reference to accounting and auditing standards and other authoritative literature, including empirical research. To remedy this limitation I propose a new risk model that helps integrate the accounting and auditing perspectives on financial reporting into one combined conceptual framework. Such an approach also addresses the problems of integrating into a conceptual framework the new business risk approaches to auditing.RÉSUMÉL'auteur relève une sérieuse anomalie relative au risque selon qu'il est abordé à travers le prisme de la comptabilité ou celui de la vérification. Cette anomalie a d'importantes répercussions sur la validité du jugement professionnel du vérificateur dans le contexte actuel de l'information financière qui évolue rapidement. Ces répercussions ont fait l'objet d'une étude approfondie dans un récent forum paru dans la présente publication (vol. 4, n0 2). L'auteur assimile ces répercussions au risque comptable, qui fait appel à une extension de la notion d'inexactitude incorporant les erreurs prévisionnelles. La notion actuelle de risque de vérification pose problème, car elle n'englobe pas le risque comptable. C'est ce que révèle la consultation des normes de comptabilité et de vérification, ainsi que d'autres textes faisant autorité, notamment ceux qui sont issus de la recherche empirique. Pour résoudre ce problème, l'auteur propose un nouveau modèle de risque qui facilite la conjugaison des points de vue de la comptabilité et de la vérification sur l'information financière dans un cadre conceptuel mixte. Ce modèle s'attaque également à un autre problème: celui d'insérer dans un cadre conceptuel les nouvelles approches de la vérification tenant compte du risque d'entreprise.
Effects of Capital Gains Taxation Changes on Stock Prices: Evidence from the February 2000 Canadian Budget*/RÉPERCUSSIONS SUR LE COURS DES TITRES DES MODIFICATIONS APPORTÉES À L'IMPÔT SUR LES GAINS EN CAPITAL: CONSTATATIONS TIRÉES DU BUDGET CANADIEN DE FÉVRIER 2000
Authors: Akindayomi Akinloye , Warsame Hussein A. 
Published: December 2007

ABSTRACTThis study investigates the impact on the Canadian stock market of the February 28, 2000 reduction in the Canadian capital gains tax inclusion rate from three‐quarters to two‐thirds. Using Lang and Shackelford's (2000) model and Canadian sample firms within a five trading‐day event window, the study tests the hypotheses that capital gains taxes are capitalized in stock prices and that dividend‐paying status mitigates the impact. The results show positive reaction to the change, with nondividend‐paying stocks outperforming dividend‐paying stocks during the event window. We argue that this is indicative of capital gains tax capitalization. The results hold when firm size, profitability, and leverage are controlled for. These results are important because previous studies on capital gains taxes in Canada, such as one on the 1985 lifetime capital gains exemption, found mixed results. The study also contributes to the literature on the capitalization of taxes in firm price.RÉSUMÉLes auteurs s'intéressent aux répercussions sur le marché boursier canadien de la décision du Canada, le 28 février 2000, de ramener la proportion des gains en capital assujettie à l'impôt de trois quarts à deux tiers. À l'aide du modèle de Lang et Shackelford (2000) et d'un échantillon de sociétés canadiennes observées sur une période de cinq jours de bourse, les auteurs testent les hypothèses selon lesquelles l'impôt sur les gains en capital est capitalisé dans le cours des actions et le fait que les titres rapportent des dividendes atténue cette capitalisation. L'étude révèle une réaction positive à la baisse du taux d'inclusion plus forte dans le cas des actions ne rapportant pas de dividendes que dans celui des actions rapportant des dividendes, au cours de la période d'observation. Selon les auteurs, ces résultats — qui persistent lorsque la taille, la rentabilité et le niveau d'endettement de l'entreprise sont contrôlés — indiquent une capitalisation de l'impôt sur les gains en capital. Cette constatation est importante, car les résultats des études précédentes sur le régime fiscal auquel sont assujettis les gains en capital au Canada, comme l'exonération cumulative des gains en capital de 1985, n'étaient pas concluants. La présente étude enrichit également la documentation relative à la capitalisation de l'impôt dans la valeur de l'entreprise.
Taking Stock at Quantum University*/INVENTAIRE À L'UNIVERSITÉ QUANTUM
Authors: Grudnitski Gary , Toole Howard R. 
Published: December 2007

ABSTRACTThis case describes the operations and procedures of a major university's athletic equipment room. It details the functions of requisitioning, purchasing, and receiving of equipment and gear used by the university's sports teams; and the custody, management, and record keeping of these items. On the basis of this description, the student is asked to prepare a two‐part report. In the first part of the report the student should identify the weaknesses and associated risks that existed in the operations of the equipment room and its inventory of athletic equipment, gear, and clothing. Furthermore, instances in the case that provide evidence of these weaknesses and risks should also be reported. Upon receiving feedback on the adequacy of the first part of the report, the student in the second part of the report should delineate the controls that might be implemented to address these weaknesses and mitigate their associated risks.RÉSUMÉLe cas élaboré par les auteurs contient une description du fonctionnement et des méthodes de gestion de la salle de matériel de sport d'une grande université. Les fonctions de demande d'achat, d'achat et de réception du matériel et des appareils utilisés par les équipes sportives de l'université y sont décrites avec précision, de même que celles de la garde et de la gestion de ce matériel ainsi que de la tenue des registres de stock. À partir de cette description, l'étudiant est appelé à préparer un rapport en deux volets. Dans le premier volet doivent être relevés les faiblesses que présentent le fonctionnement de la salle de matériel de sport et la tenue de l'inventaire du matériel, des appareils et des vêtements de sport, et les risques qui y sont associés. Les données du cas établissant l'existence de ces faiblesses et de ces risques doivent aussi figurer dans le rapport. Lorsque l'étudiant reçoit une appréciation de la pertinence du premier volet du rapport, il doit, dans le second volet, décrire les contrôles qui pourraient être mis en œuvre pour combler ces faiblesses et atténuer les risques qui y sont associés.
St. Thomas University: Which Balanced Scorecard to Use?*/ST. THOMAS UNIVERSITY: LE CHOIX D'UN TABLEAU DE BORD
Authors: Chan Yee‐Ching Lilian 
Published: December 2007

ABSTRACTThis case provides background on a university that undertook a formal strategic‐planning initiative. Mary White, Vice‐President (Administration), was responsible for developing the performance evaluation framework. She established a special task force, which included Peter Crimson, Assistant Vice‐President (Administration), Eva Black, Director of Financial Analysis, and Adam Green, Director of Planning and Analysis, to assist her in this endeavor.The special task force had an insightful discussion on the balanced scorecard during its first meeting. When the meeting concluded, Mary White asked Adam Green to conduct research on the different approaches to the balanced scorecard adopted in a number of universities. She expected Adam Green to provide an analysis of the different balanced scorecard approaches in universities, to make recommendations on the balanced scorecard approach that St. Thomas should adopt, and to develop a balanced scorecard for the university.An objective of the case is to provide students with an opportunity to evaluate the implementation of the balanced scorecard in universities, to recommend an approach for developing the performance evaluation framework, and to design a balanced scorecard for the university.RÉSUMÉLe cas élaboré par l'auteure contient les données de base relatives au projet structuré de planification stratégique entrepris par une université. Mary White, vice‐présidente à l'administration, assumait la responsabilité de l'élaboration du cadre d'évaluation de la performance. Elle a constitué un groupe de travail spécial, réunissant Peter Crimson, adjoint à la vice‐présidente à l'administration, Eva Black, directrice de l'analyse financière, et Adam Green, directeur de la planification et de l'analyse, pour lui prêter main‐forte dans cette entreprise.Lors de sa première réunion, le groupe de travail spécial a tenu une discussion instructive sur le tableau de bord. Au terme de cette réunion, Mary White a demandé à Adam Green de faire des recherches sur la façon dont différentes universités ont choisi de traiter le tableau de bord. Elle souhaitait obtenir une analyse des différentes méthodes utilisées dans les universités, des recommandations quant au choix de la méthode appropriée à St. Thomas et l'élaboration du tableau de bord de l'université.Ce cas a notamment pour objectif d'offrir aux étudiants l'occasion d'évaluer la mise en application du tableau de bord dans les universités, de recommander une méthode d'élaboration du cadre d'évaluation de la performance et de concevoir un tableau de bord pour l'université.