bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE FATIGUE BEHAVIOUR OF CRACKED CONCRETE
Authors: Plizzari G. A. , Cangiano S. , Alleruzzo S. 
Published: April 2007

Abstract— Cracks are among the most common flaws in civil engineering structures and, considering the cyclic nature of the variable loading patterns, it is evident that the evaluation of the structure safety factor should consider the stability of cracks when fatigue loading occurs.In the present paper, the behaviour of cracked concrete subjected to cyclic loading is experimentally investigated by means of direct tension tests. In particular, the experiments concern cycles that stay below the critical concrete softening curve.The results show that, depending on the maximum load, damage could occur and that the cyclic envelope curve is very close to the monotonic quasi‐static curve. On the basis of the experimental results, an empirical model for subcritical crack growth for cracked concrete under low‐cycle fatigue loading is proposed.
Forecasting Earnings Using Geographical Segment Data: Some UK Evidence
Authors: Roberts Clare B. 
Published: April 2007

AbstractThis study examines the question of whether or not the geographical segment data disclosed by UK companies can be used to generate forecasts of earnings that outperform forecasts based upon past consolidated data. One year ahead forecasts of attributable earnings or net income before extraordinary items are generated for both geographical sales data combined with a consolidated attributable earnings to sales margin and segmental earnings data. The forecasts are based upon forecasts of changes in the GNP of individual countries, both with and without the addition of forecasted inflation rates. It is found that models based upon both geographical segment sales and segment earnings outperform the random walk and random walk plus drift consolidated models for the years 1981 to 1983. The difference in the sizes of the errors generated by the segment data based models and the consolidated data based models are significant in the majority of cases especially when the errors are truncated at 100%. However, there is no additional advantage in terms of forecast accuracy in using segment earnings data rather than segment sales data.
Capital Market Reactions to Accounting Earnings Announcements in an International Context
Authors: Meek Gary K. 
Published: April 2007

AbstractThis study examines the association of four factors with U.S. securities market reactions to annual earnings announcements by non‐U.S. multinational corporations and by a control sample of U.S. firms. The four factors examined are firm size, the magnitude of earnings change, timeliness, and the presence or absence of a concurrent dividend announcement. The non‐U.S. corporations are from five countries ‐ Israel, Japan, Netherlands, Philippines, and United Kingdom. Results for the group of non‐U.S. firms indicate that firm size and timeliness are significant explanatory variables. For the control sample of U.S. firms, only size is significant.
The Debt/Equity Swap in Latin America– In Whose Interest?
Authors: Grosse Robert 
Published: April 2007

AbstractThis paper presents the basic analytics of a debt/equity swap and illustrates the concept with a detailed example of American Express Bank's swap transactions that began in 1986 and have resulted in construction of seven hotels in Mexico during the course of the swap agreement. The economics of the swap are presented from the lending bank's view, from the foreign direct investor's view, and from the borrowing country's view. It is concluded that: swaps offer net benefits to the borrower country when additional investment is generated (from the swap transaction itself and/or from encouraging further investment as a result of the swap policy); they offer net benefits to the lender when future loan servicing prospects are poor and viable investment opportunities exist; and they offer net benefits to the direct investor when the cost of financing the investment through the swap is less than for alternative financing sources.The analytical framework presented here allows the bank lender to formally compare alternatives of holding impaired LDC loans on its books, selling the loans in the secondary market, trading the loans for loans from another country, and swapping the loans for equity investments in the borrowing country. It similarly allows the government policymaker to compare the relevant economic costs and benefits of swaps, so that better swap policies can be developed.
Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions
Authors: Saudagaran Shahrokh M. , Biddle Gary C. 
Published: April 2007

AbstractFirms are increasingly listing their shares on foreign stock exchanges. However, not all exchanges have had equal appeal. Anecdotal evidence suggests that when firms are making foreign listing decisions, they are influenced by financial disclosure requirements. As a result, regulatory authorities around the globe are weighing increasing demands for foreign capital and investment opportunities against the desire to protect domestic investors from possibly misleading foreign financial disclosures. The competitiveness of domestic stock exchanges often hangs in the balance.This study examines a key question in this debate: whether firms' choices regarding alternative foreign stock exchange listings are influenced by financial disclosure levels. Examined are the listings of 302 internationally traded firms with at least one foreign listing, on one of nine major exchanges, as of year‐end 1987. Also examined are changes in listings between 1981 and 1987, an important design feature since these changes are more likely to have been influenced by differences across countries in financial disclosure levels during this period. Financial disclosure levels are obtained from a survey of 142 experts actively involved in the foreign listing process.Test results based on the cross‐section of listings at year‐end 1987 are consistent with the hypothesis that exchange choices are influenced by financial disclosure levels. However, they do not lend support to a second hypothesis suggesting that this effect should operate only for firms whose domestic disclosure levels are lower than those of a given foreign exchange. Tests based on changes in listings between 1981 and 1987 support both hypotheses. Overall, the results lend credence to concerns expressed by regulatory authorities and exchange officials that stringent disclosure levels could reduce access to foreign capital and foreign investment opportunities.
Hedging Foreign Project Risk
Authors: Kulatilaka Nalin , Marcus Alan J. 
Published: April 2007

AbstractWe study the firm's hedging problem when there is uncertainty about whether its bid on a foreign project will be accepted. Most treatments of this problem suggest that foreign currency options are the preferred hedging instrument. However, we show that when the uncertainty pertaining to the realization of the foreign cash flow is unrelated to the exchange rate, which typically will be the case, futures dominate options as hedge vehicles.Conversely, options hedging will be appropriate when the viability of the foreign project depends also on an exchange‐rate contingency, as would be the case when the bidding firm can withdraw its bid if the foreign currency depreciates sufficiently.In many cases, both futures and options will form part of the best hedge position. The general principle in forming the hedge is that futures will best offset exchange‐rate exposure the existence of which is not exchange‐rate contingent. Options will best hedge any costs or revenues that might occur in a foreign currency depending on the outcome of an exchange‐rate contingency.
The Economic Incentives and Consequences of Land Write‐Ups
Authors: Guo Miin H. 
Published: April 2007

AbstractFirms in Taiwan are allowed to write up their assets when certain conditions are met. Tax benefits from higher depreciation expenses are granted to encourage corporate investment and capital maintenance. Land write‐ups, unlike write‐ups of depreciable assets, do not generate tax benefits. This paper investigates the economic incentives for firms in Taiwan to write up their land, and the security price reactions to land write‐ups.An analysis of annual financial data for the manufacturing firms listed in the Taiwan Exchange between 1982 and 1992 shows that firms write up their land by a larger amount when raising capital. Firms with relatively higher debt‐asset ratios write up their land by a larger amount. Furthermore, the capital raised was invested in working capital or operational assets, but not in securities of other firms. The results suggest that land write‐ups may reduce firms' difficulties in raising external capital, and may enhance corporate investments. The result from capital market analysis offers weak evidence that land write‐ups are positively correlated with the market adjusted rate of returns of a firm's stock.
The Association Between Accounting Determined Risk Measures and Analysts' Risk Perceptions in a Medium‐Sized Stock Market
Authors: Selva Mohan 
Published: April 2007

AbstractThis paper investigates the association between financial analysts' risk perceptions and accounting and market determined risk measures in Hong Kong. Analyses from a survey of risk perceptions among analysts reveal that:(1) Accounting determined risk measures, together with a contextual variable, explain 0.77 of the variation in perceptions. The statistic is comparable to those reported for the US and UK stock markets.(2) Analysts perceive higher risk in companies expected to exhibit a decline in earnings.(3) Correlation between perceptions and p‐e ratios is ‐0.74.(4) Correlation between market beta and p‐e ratios/perceptions is not significant.The results suggest that earnings expectations play a substantial role in the formation of risk perceptions and that risk perceptions may be a superior surrogate for ex ante market risk than beta. Implications for stock valuation in medium‐sized markets are discussed.
Profit‐Volume‐Exchange‐Rate Analysis for Planning International Operations
Authors: Baber William R. , Ijiri Yuji , Kang Sok‐Hyon 
Published: April 2007

AbstractWe extend the conventional Profit‐Volume (P‐V) analysis to develop a new model of Profit‐Exchange‐Rate (P‐ER) analysis to evaluate how exchange rate fluctuations impact profit. We begin by classifying costs as either “global cost” or “local cost” according to whether or not input prices are exchange‐rate sensitive. This classification is analogous to the familiar variable/fixed cost classification based on the cost sensitivity to volume change. Data for the U.S. and Japanese steel industries are used to illustrate the approach. We then combine the conventional Profit‐Volume analysis with the Profit‐Exchange‐Rate analysis to form a composite model, called Profit‐Volume‐Exchange‐Rate (P‐VER) analysis, where both volume and exchange rate vary. We show that this composite approach suggests the use of a single rate‐volume variable, similar to “person‐hours,” as the key planning‐control variable for international operations.
An Exploratory Study of the Effect on Forecast Accuracy of Using Different Geographic Segment Data Sources
Authors: Nichols Dave , Tunnell Larry , Waldrup Bob 
Published: April 2007

AbstractThe specific research question this study investigates is whether or not model‐based earnings forecasts utilizing COMPUSTAT's country specific geographic segment data produce more accurate earnings forecasts than model‐based forecasts utilizing data from actual geographic segment footnotes. This study compares the accuracy of earnings forecasts from models using the geographic segment information in actual geographic segment footnotes to the accuracy of earnings forecasts from models using the geographic segment information in the COMPUSTAT business segment tape. Evidence collected in this study indicates that geographic segment data provided in the COMPUSTAT business segment data base appears to make it possible to more accurately predict sales than does the geographic segment data provided in the same companies' actual geographic segment footnote.
BOOK REVIEWS
Authors: BILLER PETER , HUDSON PAT , WALTHALL ANNE , JOUVE NICOLE WARD , SCIMÉ JOY A. , NICHOLSON BERYL , BUCKLEY MARY , RIDOUT KATHERINE 
Published: April 2007

Book Reviews in this Article:Danielle Jacquart and Claude Thomasset, Sexuality and Medicine in the Middle Ages,.David Levine, Reproducing Families. The political economy of English population history.Mikiso Hane, Reflections on the Way to the Callows: Rebel Women in Pre‐war Japan.Sandra M Gilbert and Susan Gubar, No Man's Land: The Place of the Woman Writer in the Twentieth Century.Nancy F. Cott, The Grounding of Modern Feminism.Brian Harrison, Prudent Revolutionaries, Portraits of British Feminists between the Wars.Birgit Sawyer and Anita Goransson (eds), Manliga strukturer och kvinnliga strategier.Susan Bridger, Women in the Soviet Countryside: women's roles in rural development in the Soviet Union.Veronica Strong‐Boag, The New Day Recalled: Lives of Girls and Women in English Canada, 1919–1939.
Does Conscientiousness Explain the Relationship Between Integrity and Job Performance?
Authors: Murphy Kevin R. , Lee Sandra L. 
Published: April 2007

AbstractThere is a meta‐analytic evidence that scores on integrity tests are related to measures of overall job performance, but it is not clear why this relationship exists. One hypothesis that would account for this correlation is that both integrity and performance measures are related to the personality trait conscientiousness, and that statistically controlling for conscientiousness would substantially reduce the integrity‐performance correlation. To test this hypothesis, we used the results of three meta‐analyses to estimate the components needed to calculate the partial correlation between integrity and performance, controlling for conscientiousness. Partialling had little effect; the best estimate of the corrected zero‐order and partial correlations between integrity and performance were 0.34 and 0.28, respectively. Sensitivity analyses suggest that imprecision in the estimates of the various components of this partial correlation cannot reasonably explain the small effects of partialling.
Attitudes to prioritization in selected health care activities
Authors: Ryynänen O‐P. , Myllykangas M. , Niemelä P. , Kinnunen J. , Takala J. 
Published: April 2007

The aim of this study was to measure attitudes to health care prioritization in various Finnish population groups. Three study groups were established: 1) the general public (n=4260); 2) politicians (n=1427); and 3) medical and social work professionals (n=1055).The following background data were obtained: sex, year of birth, marital status, number of children, education, profession, personal income, self‐perceived health, and how subjects viewed their own future and whether they were satisfied with their lives. Information on activities involving prioritization of health service was elicited by presenting a list of 16 health care activities. Respondents evaluated these activities as 1) more important than average, 2) of average importance, or 3) less important than average (indicated as numbers 1‐3).The response rate was 59.3%, and 57.2% (n=3858) of the original sample was accepted for analysis. The politicians and profes‐sionals showed almost identical attitudes. All groups prioritized treatment of life‐threatening diseases among children. The general public prioritized high‐tech surgery more highly than professionals or politicians. Alternative medicine and cosmetic surgery were the two least important activities. All groups agreed about prioritization of serious diseases among children, care of dying patients, prevention, surgery which helps people to perform their everyday tasks, and home care for the disabled elderly. Professionals and politicians prioritized mental health more highly than the population. The general public prioritized intensive care for premature babies with a low birth weight (less than 800 g). Professionals prioritized family planning more highly than politicians and the population. The results resemble those obtained in Britain, indicating that attitudes towards priorities in health are similar between Britain and Finland, and that the respondents' professions determine attitudes more strongly than does cultural background.
ATTACHMENT OF CERTAIN BACTERIAL STRAINS TO CHICKEN AND BEEF MEAT
Authors: FIRSTENBERG‐EDEN RUTH , NOTERMANS S. , VAN SCHOTHORST M. 
Published: April 2007

The attachment of bacteria to chicken and beef meat with and without fascia was studied. It was found that bacteria attach readily to the meat surfaces. The kinetics of attachment depend on the bacterial strain, as well as on the meat surface. Of the bacteria tested, Pseudomonas EBT/2/143 attached most readily to all meat surfaces examined. Chicken breast with fascia was the best surface for attachment.A study was also made of the effects of storage on the multiplication of the attached bacteria and the feasibility of removing them. A high level of Salmonella infantis was found in comparison to the other bacteria after 24 h of storage at 20°C.More investigations are needed to find out whether other serotypes of salmonellae will multiply to similar levels on these surfaces.After micro‐colonies began to form, the newly generated bacteria were easy to remove. The hygienic consequence of this phenomenon is discussed.
EVALUATION OF PLASTICS PACKAGING MATERIALS FOR FOOD PACKAGING APPLICATIONS: FOOD SAFETY CONSIDERATIONS
Authors: GIACIN JACK R. 
Published: April 2007

In evaluating a packaging system for food packaging applications, consideration must be given to the physical properties, chemical composition and extractivity of the packaging material. The last point, extractivity, or migration from the packaging material to a food contact phase, is of major concern in the selection and use of plastics packaging materials for food packaging.The present article deals specifically with migration of indirect food additives from plastics packaging materials and the scientific principles related to migrant transport or diffusion, as they apply to food safety. These principles and their experimental basis are discussed.
INCREASED INACTIVATION OF BACTERIAL SPORES AT HIGH TEMPERATURES IN THE PRESENCE OF MONOGLYCERIDES12
Authors: KIMSEY H. R. , ADAMS D. M. , KABARA J. J. 
Published: April 2007

The presence of monolauryl‐glyceride (monolaurin) in the heating menstruum (phosphate buffer, reconstituted non‐fat dry milk or cream style corn) of Bacillus stearothermophilus 1518 spores increased the rates of spore inactivation at 113–121°C by 2–3 fold. The ZD‐values for the spores heated with and without monolaurin were 8.7 and 6.9°C, respectively. Rates of inactivation of B. subtilis A spores also were enhanced, but spores of Clostridium perfringens NCTC 879B, C. sporogenes PA 3679, C. botulinum 62A, or C. botulinum 213B were unaffected.Increasing the concentration of monolaurin from 0.4 mM to 3.6 mM increased the rate of inactivation, but concentrations higher than 3.6 mM did not appear to influence the effectiveness of monolaurin. All monoglyerides containing C8‐C16 saturated fatty acids appeared to increase the inactivation of B. stearothermophilus spores, but the enhancement of spore inactivation declined as the fatty acid chain length increased beyond 10 carbon atoms. The influence of monolaurin on B. stearothermophilus spores did not appear to be pH dependent over the range of pH 6 to 8.The spore‐monolaurin interaction was not due to heat‐injury of the spores, although the interaction was dependent on the heat treatment. The increased inactivation appeared to be due to a heat enhanced chemical inactivation of the spores.
LACK OF ADVERSE INFLUENCE OF BLACK PEPPER, ITS OLEORESIN AND PIPERINE IN THE WEANLING RAT
Authors: BHAT B. GANESH , CHANDRASEKHARA N. 
Published: April 2007

ABSTRACTBlack pepper, its oleoresin or its active principle piperine fed to rats at doses 5 to 20 times normal human intake did not cause any adverse effect on: (1) growth, food efficiency ratio and organ weights; (2) RBC, WBC and differential counts; (3) the levels of blood constituents like hemoglobin, total serum proteins, albumin, globulin, sugar and cholesterol; (4) the levels of serum aminotransferases and phosphatases and (5) fat and nitrogen balance.
ASSESSMENT OF THE DISTRIBUTION AND ELIMINATION OF OCHRATOXIN A IN THE PREGNANT RAT1
Authors: BALLINGER MICHAEL B. , PHILLIPS TIMOTHY D. , KUBENA LEON F. 
Published: April 2007

ABSTRACTThe distribution and elimination of %H‐ochratoxin A was studied in pregnant rats following s.c. administration of a single dose of 2.5 mg/kg on day 12 of gestation. Elimination of radioactivity from serum was biphasic. The overall elimination (beta) half life was 55.88 h. Fecal elimination of radioactivity accounted for 29.1% of the total radioactivity in the first 24 h and 36.2% in 48 h. Radioactivity in the urine accounted for 6.7% of the total at 24 h and 8.6% at 48 h. Thin‐layer chromatography (TLC) of whole fetal extracts demonstrated the presence of the parent compound 12 h after maternal dosing, with peak fetal levels (64.2 ng/g) occurring at 48 h. Virtually all of the radioactivity from the extracts was equivalent to ochratoxin A by TLC. No metabolic congeners of ochratoxin were detected in fetal tissues.
RESIDUES OF p, p′‐DDE AND DICOFOL IN MILK OF DAIRY COWS FED COMMERCIALLY PRODUCED APPLE POMACE
Authors: CHASE LARRY E. , ECKERLIN RICHARD H. , EBEL JOSEPH G. , MAYLIN GEORGE A. , GUTENMANN WALTER H. , LISK DONALD J. 
Published: April 2007

ABSTRACTResidues of the miticide, dicofol, used in orchards, as well as p,p′‐DDE a metabolite of p,p′‐DDT present as an impurity in dicofol, were found in each commercial apple pomace sampled at several locations in Central New York. Traces of dicofol and p,p′‐DDE were found in milk when cows were experimentally fed one of the pomaces for 9 days. These compounds were also detected in the milk of cows which had been fed by a dairy farmer on a practical basis for several months. It was judged that the milk residues were too low to be of health significance to consumers.
FACTORS AFFECTING GROWTH OR SURVIVAL OF AEROMONAS HYDROPHILA IN FOODS
Authors: PALUMBO S. A. , BUCHANAN R. L. 
Published: April 2007

ABSTRACTRecent surveys of retail fresh foods (fish and seafood, poultry, red meat, raw milk and vegetables) have indicated the presence of organisms of the Aeromonas hydrophila group in virtually every sample examined. As part of these surveys, A. hydrophila was observed to increase in number during storage of the food at 5°C. Thus, other measures to control the growth of these organisms in retail fresh foods must be sought and evaluated; in addition, measures to destroy any A. hydrophila introduced into the foods must be investigated. This review discusses the various measures besides temperature (pH, NaCl) to control the growth of A. hydrophila in foods as well as their destruction by heat, irradiation, and sanitizers.
AN INVESTIGATION ON THE POSSIBLE PRESENCE OF MORPHOLINE AND N‐NITROSOMORPHOLINE IN WAX‐COATED APPLES1
Authors: SEN NRISINHA P. , BADDOO PHILANDER A. 
Published: April 2007

ABSTRACTFairly high levels (1.1 to 3.85%) of morpholine (MOR) and traces (140 to 670 ppb) of N‐nitrosomorpholine (NMOR) were detected in 9 commercial samples of liquid waxes used for coating apples. Also, low levels (0.25 to 7.7 ppm) of MOR but no NMOR were detected in 17 batches of apples coated with these waxes. Uncoated apples were negative for both MOR and NMOR. Although MOR is easily nitrosated, incubation of wax‐coated apples with 10 ppm nitrite under simulated gastric conditions did not form any detectable levels of NMOR (detection limit, 0.5 ppb). Therefore, the possibility of formation of NMOR in the human stomach, after ingestion of such wax‐coated apples, is highly unlikely.