bluuebunny/crossref_metadata_2025_split huggingface dataset:
Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing*
Authors: SWANSON EDWARD P. 
Published: March 2007

AbstractBusiness schools evaluate publication records, especially for the promotion and tenure decision, by comparing the quality and quantity of a candidate's research with those of peers within the same discipline (intradisciplinary) and with those of academics from other business disciplines (interdisciplinary). A recently developed analytical model of the research review process provides theory about the norms used by editors and referees in deciding whether to publish research papers. The model predicts that interdisciplinary differences exist in quality norms, which could result in disparity among business disciplines in the number of top‐tier articles published. I examine the period from 1980 to 1999 and, consistent with the theory, find that significant differences exist in the number of articles and proportion of doctoral faculty who published in the “major” journals in accounting, finance, management, and marketing. Most notably, the proportion of doctoral faculty publishing a major article is 1.4 to 2.4 times greater in the other business disciplines than in accounting (depending on the set of journals). The theory also predicts an upward drift over time in the quality norms used by referees. Consistent with a drift, the number of articles published has declined substantially in marketing and, to a lesser extent, in the other business disciplines.
Tax‐Avoidance Activities of U.S. Multinational Corporations*
Authors: Rego Sonja Olhoft 
Published: March 2007

AbstractThis paper investigates whether economies of scale exist for tax planning. In particular, do larger, more profitable, multinational corporations avoid more taxes than other firms, resulting in lower effective tax rates? While the empirical results indicate that, ceteris paribus, larger corporations have higher effective tax rates, firms with greater pre‐tax income have lower effective tax rates. The negative relation between effective tax rates (ETRs) and pretax income is consistent with firms with greater pre‐tax income having more incentives and resources to engage in tax planning.Consistent with multinational corporations being able to avoid income taxes that domestic‐only companies cannot, I find that multinational corporations in general, and multinational corporations with more extensive foreign operations, have lower worldwide ETRs than other firms. Finally, in a sample of multinational corporations only, I find that higher levels of U.S. pre‐tax income are associated with lower U.S. and foreign ETRs, while higher levels of foreign pre‐tax income are associated with higher U.S. and foreign ETRs. Thus, large amounts of foreign income are associated with higher corporate tax burdens. Overall, I find substantial evidence of economies of scale to tax planning.
Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence*
Authors: Niu Flora F. , Richardson Gordon D. 
Published: March 2007

AbstractTwo standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140.
Association Between Congenital Heart Defects and Small for Gestational Age
Authors: Malik Sadia , Cleves Mario A. , Zhao Weizhi , Correa Adolfo , Hobbs Charlotte A. ,   and the National Birth Defects Prevention Study
Published: March 2007

OBJECTIVES. Infants with congenital heart defects may experience inhibited growth during fetal life. In a large case-control study, we addressed the hypothesis that infants with congenital heart defects are more likely to be small for gestational age than infants without congenital heart defects after controlling for selected maternal and infant characteristics.METHODS. Using data from population-based birth defect registries, the National Birth Defects Prevention Study enrolled infants with nonsyndromic congenital heart defects (case subjects) and infants without congenital heart defects or any other birth defect (control subjects). Small for gestational age was defined as birth weight below the 10th percentile for gestational age and gender. Association between congenital heart defects and small for gestational age was examined by conditional logistic regression adjusting for maternal covariates related to fetal growth.RESULTS. Live-born singleton infants with congenital heart defects (case subjects, n = 3395) and live-born singleton infants with no birth defect (control subjects, n = 3924) were included in this study. Case subjects had lower birth weights compared with control subjects. Small for gestational age was observed among 15.2% of case subjects and among only 7.8% of control subjects. Congenital heart defect infants were significantly more likely to be small for gestational age than control infants.CONCLUSIONS. Infants with congenital heart defects are approximately twice as likely to be small for gestational age as control subjects. Small for gestational age status may affect clinical management decisions, therapeutic response, and prognosis of neonates with congenital heart defects. Although the etiology of growth retardation among infants with congenital heart defects is uncertain, further exploration may uncover a common pathogenesis or causal relationship between congenital heart defects and small for gestational age.
Olivenite-Adamite Solid Solution From Oxidation Zone in Rędziny (West Sudetes, Poland)
Authors: Gołębiowska Boźena , Pieczka Adam , Franus Wojciech 
Published: March 2007

Olivenite-Adamite Solid Solution From Oxidation Zone in Rędziny (West Sudetes, Poland)An extensive hydrothermal polymetallic mineralization with a well developed oxidation zone rich in secondary minerals occurs in dolostones several hundred meters from the Karkonosze granite at Rędziny. Using XRD and FTIR methods, mineral phases representing transitional members of the olivenite-adamite solid solution have been identified. Electron microprobe analyses reveal the most common varieties to be zincian olivenite and cuprous adamite with compositions ranging from (Cu1.17Zn0.83)(AsO4)(OH) to (Zn1.38Cu0.62)(AsO4)(OH). The two minerals are subordinate in the weathering zone which can be characterized as having been a zone of low Cu2+and Zn2+activity and with mineralizing solutions of increased pH. A high Ca2+concentration due to the ubiquitous presence of carbonate rocks resulted in the expansion of the stability field of another arsenate, conichalcite (or Zn-bearing conichalcite), which is a common mineral there.
Role of germanium L-cysteine α-tocopherol complex as stimulator of some antioxidant defense systems in gamma-irradiated rats
Authors: Ali Mamdouh , Noaman Eman , Kamal Sherien , Soliman Saaed , Ismail Dina 
Published: March 2007

Role of germanium L-cysteine α-tocopherol complex as stimulator of some antioxidant defense systems in gamma-irradiated rats
This study was conducted to evaluate the potency of the newly prepared germanium L-cysteine α-tocopherol complex [germanium dichloro tetrakis (L-cysteinyl-α-tocopherol amide) dichloride] as a protective agent against γ-irradiation-induced free radicals production and liver toxicity. Male Swiss albino rats were injected intraperitoneally with the germanium complex in a concentration of 75 mg kg-1 body mass per dose, for 6 successive doses, last dose administered twenty minutes pre-exposure to a single dose of whole body γ-irradiation of 6.5 Gy. Lipid peroxidation (LPx), nitric oxide (NO), glutathione (GSH) levels, and activity of the antioxidant enzymes glutathione peroxidase (GPx), superoxide dismutase (SOD), and catalase (CAT) were estimated in blood and liver. Blood total protein, cholesterol, triglyceride and α-tocopherol content were estimated as well. The results revealed that administration of germanium complex pre-irradiation resulted in significant (p < 0.001) improvement compared to the irradiated group in the level of hepatic and blood LPx. Hepatic GSH revealed a significant increase (p < 0.001), while its level showed no significant variation in blood. Also, the level of NO in blood and liver increased significantly (p < 0.001). On the other hand, pretreatment with the germanium complex normalized the activities of SOD, GPx and CAT in blood and liver when compared to the irradiated group. The study also documents a marked decrease in a blood triglyceride and cholesterol (p < 0.001) and a significant increase (p < 0.001) of α-tocopherol and total protein contents in blood. These biochemical changes were associated with marked improvement of histological status. Therefore, the germanium L-cysteine α-tocopherol complex may be a good candidate for ameliorating the changes induced by irradiation, which indicates the beneficial radio-protective role of this antioxidant agent.
Studies in 3,4-diaryl-1,2,5-oxadiazoles and their N-oxides: Search for better COX-2 inhibitors
Authors: Yadav Mange , Shirude Shrikant , Puntambekar Devendra , Patel Pinkal , Prajapati Hetal , Parmar Arvind , Balaraman R. , Giridhar Rajani 
Published: March 2007

Studies in 3,4-diaryl-1,2,5-oxadiazoles and theirN-oxides: Search for better COX-2 inhibitorsA series of 3,4-diaryl-1,2,5-oxadiazoles and 3,4-diaryl-1,2,5-oxadiazoleN-oxides were prepared and evaluated for COX-2 and COX-1 binding affinityin vitroand for anti-inflammatory activity by the rat paw edema method.p-Methoxy (p-OMe) substituted compounds 9, 21, 34, 41, 42 showed COX-2 enzyme inhibition higher than that showed by compounds with other substituents. 3,4-Di(4-methoxyphenyl)-1,2,5-oxadiazoleN-oxide (42) showed COX-2 enzyme inhibition of 54% at 22 μmol L-1and COX-1 enzyme inhibition of 44% at 88 μmol L-1concentrations, but showed very lowin vivoanti-inflammatory activity. Its deoxygenated derivative (21) showed lower COX-2 enzyme inhibition (26% at 22 μmol L-1) and higher COX-1 enzyme inhibition (53% at 88 μmol L-1) but, markedin vivoanti-inflammatory activity (71% at 25 mg kg-1)vs.celecoxib (48% at 12.5 mg kg-1). Molecular modeling (docking) studies showed that the methoxy group is positioned in the vicinity of COX-2 secondary pocket and it also participates in hydrogen bonding interactions in the COX-2 active site. These preliminary studies suggest thatp-methoxy (p-OMe) group in one of benzene rings may give potentially active leads in this series of oxadiazole/N-oxides.
Physicochemical characterization and in vitro dissolution behaviour of celecoxib-β-cyclodextrin inclusion complexes
Authors: Sinha Vivek , Anitha R. , Ghosh Soma ,   Amita, Kumria Rachana , Bhinge Jayant , Kumar Manoj 
Published: March 2007

Physicochemical characterization and in vitro dissolution behaviour of celecoxib-β-cyclodextrin inclusion complexes
In this study, attempts were made to investigate the effects of β-cyclodextrin (β-CD) on the aqueous solubility and dissolution rate of celecoxib. Inclusion complexes were prepared by the kneading method and characterized by SEM, NMR, IR, DSC, and X-ray powder diffraction. Dissolution rate of the complexes was significantly greater than that of the corresponding physical mixtures and pure drug, indicating that the formation of inclusion complex increased the solubility of the poorly soluble drug celecoxib.
In vivo antioxidant potential of Teucrium polium, as compared to α-tocopherol
Authors: Hasani Parisa , Yasa Nargues , Vosough-Ghanbari Sanaz , Mohammadirad Azadeh , Dehghan Gholamreza , Abdollahi Mohammad 
Published: March 2007

In vivo antioxidant potential of Teucrium polium, as compared to α-tocopherol
The present study was undertaken to explore antioxidant potential of Teucrium polium (Lamiaceae) in vivo. Antioxidant activity was measured by three tests including inhibition of 1,1-diphenyl-2-picrylhydrazyl (DPPH) radical, total antioxidant power (TAP), and thiobarbituric acid reactive substances (TBARS) in serum. Rats received dry extract of T. polium in 80% ethanol by intragastric intubation at doses of 50, 100 and 200 mg kg-1 daily for 14 days. Treatment of rats with T. polium extract showed significant antioxidant activity in the DPPH test as compared to the control. T. polium extract at doses of 50 and 100 mg kg-1 significantly increased rats TAP and decreased TBARS compared to the control. Administration of T. polium at a dose of 200 mg kg-1 per day did not significantly alter serum TAP and TBARS. Antioxidant activities of T. polium at a doses of 50 and 100 mg kg-1 were in all experiments comparable to that of α-tocopherol (10 mg kg-1).
Copolymers of 3,3,3‐trifluoropropene and vinyl acetate: Synthesis, characterization, and hydrolysis
Authors: Zhang Shuxiang , Xu Anhou , Geng Bing , Xia Pandeng , Chu Shanzhuang , Liu Min 
Published: March 2007

AbstractCopolymers based on 3,3,3‐trifluoropropene (TFP) and vinyl acetate (VAc) were synthesized in supercritical carbon dioxide(scCO2). The copolymers were characterized by Fourier transform infrared spectroscopy (FTIR), nuclear magnetic resonance (NMR), and differential scanning calorimetry (DSC) as the thermal analysis method. The copolymer compositions were estimated by three techniques: mass balance, NMR and electric potential analysis. The mole fraction of TFP in the copolymer increased with the feeding TFP added from 12.1% to 76.4% and almost unchanged with a feeding TFP increase from 76.4% to 89.7%. After partial carboxyl groups turned to hydroxyl groups by hydrolysis, the P(TFP‐co‐VAc) copolymer turned into terpolymers, P(TFP‐VAc‐VA). Dispersed in water, the hydrolyzed copolymer obtained emulsion by self‐emulsifying. The size distribution and the morphology of the latex were also investigated. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 2007
Preparation and characterization of a novel pH‐, thermo‐, and ionic strength‐responsive hydrogels based on xanthan gum–poly(aspartic acid)
Authors: Yang Jun , Fang Li , Wang Fang , Tan Tianwei 
Published: March 2007

AbstractA series of interpenetrating polymer networks (IPN) hydrogels with different compositions that based on xanthan gum (XG) and poly(aspartic acid) (PASP) were synthesized. The effects of various external surrounding stimuli, including pH, temperature, and ionic strength on XG–PASP hydrogels swelling properties were investigated. Chemical structural changes of the IPN hydrogels were characterized by Fourier transform infrared spectroscopy (FT‐IR), differential scanning calorimetry (DSC), transmission electron microscopy (TEM), and swelling ratio measurement. The swelling process was found to be a Fickian diffusion and reached swelling equilibrium quickly. It was found that the feed composition of PASP was an important factor that affected the properties of IPN hydrogels. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 2007
Morphology, crystallization, and mechanical properties of poly(ethylene terephthalate)/multiwall carbon nanotube nanocomposites via in situ polymerization with very low content of multiwall carbon nanotubes
Authors: Wang Yang , Deng Jinni , Wang Ke , Zhang Qin , Fu Qiang 
Published: March 2007

AbstractSo far, the reported content of multiwall carbon nanotubes (MWNTs) in polymer/MWNTs nanocomposites is usually above 0.1 wt %. In this article, we will report our work on the study of the morphology, crystallization, and mechanical properties of poly(ethylene terephthalate) (PET)/MWNTs nanocomposites prepared by in situ polymerization with very low content of MWNTs (from 0.01 to 0.2 wt %). Well‐dispersed MWNTs with a big network throughout PET matrix were observed by SEM. The very small amount of MWNTs displayed a great nucleating effect on the PET crystallization. The crystallization temperature was improved for 6.4°C by using only 0.01 wt % MWNTs. The decreased chain mobility of PET by adding MWNTs was evident by the formation of imperfect or smaller/thinner crystallites with low melting temperature. An increased storage modulus was also achieved for the nanohybirds with MWNT content less than 0.05 wt %. Our result indicates that using very low content MWNTs (less than 0.1 wt %) is a simple way to achieve good dispersion, yet with remarkable enhancement for polymer/MWNTs modification. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 104: 3695–3701, 2007
Mechanochemical modification of silica with poly(1‐vinyl‐2‐pyrrolidone) by grinding in a stirred media mill
Authors: A. Voronov , A. Kohut , A. Synytska , W. Peukert 
Published: March 2007

AbstractThe polymerization of 1‐vinyl‐2‐pyrrolidone (VP) mechanochemically initiated by grinding silica was investigated in a wet stirred media mill. The polymerization itself proceeds from the silica grinding without any additional initiator. We have found that the amount of grafted polymer increases with an increase in total ground silica surface. The suspension of polymer‐modified silica nanoparticles showed high colloidal stability in water because of the appearance of grafted hydrophilic PVP on the surface during the reactive grinding. Because the nanoparticles SiO2‐graft‐PVP are biocompatible, the developed polymer nanocomposite material can be of particular interest for the performance of membranes and for the fabrication of biocompatible hydrogels with enhanced mechanical properties and porosity. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 104: 3708–3714, 2007
Ceric ion‐induced graft copolymerization of acrylamide on cationic guar gum at low temperature
Authors: Wan Xiaofang , Li Youming , Wang Xiaojun , Wang Yanxia , Song Linlin 
Published: March 2007

AbstractThe solution polymerization of acrylamide (AM) on cationic guar gum (CGG) under nitrogen atmosphere using ceric ammonium sulfate (CAS) as the initiator has been realized. The effects of monomer concentration and reaction temperature on grafting conversion, grafting ratio, and grafting efficiency (GE) have been studied. The optimal conditions such as 1.3 mol of AM monomer and 2.2 × 10−4 mol of CAS have been adopted to produce grafted copolymer (CGG1‐g‐PAM) of high GE of more than 95% at 10°C. The rates of polymerization (Rp) and rates of graft copolymerization (Rg) are enhanced with increase in temperature (<35°C).The Rp is enhanced from 0.43 × 10−4 mol L−1 s−1 for GG‐g‐PAM to 2.53 × 10−4 mol L−1 s−1 for CGG1‐g‐PAM (CGG1, degree of substitute (DS) = 0.007), and Rg from 0.42 × 10−4 to 2.00 × 10−4 mol L−1 s−1 at 10°C. The apparent activation energy is decreased from 32.27 kJ mol−1 for GG‐g‐PAM to 8.09 kJ mol−1 for CGG1‐g‐PAM, which indicates CGG has higher reactivity than unmodified GG ranging from 10 to 50°C. Increase of DS of CGG will lead to slow improvement of the polymerization rates and a hypothetical mechanism is put forward. The grafted copolymer has been characterized by infrared spectroscopy, thermal analysis, and scanning electron microscopy. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 104: 3715–3722, 2007
Effects of different coagulation conditions on polyacrylonitrile fibers wet spun in a system of dimethylsulphoxide and water
Authors: Wang Yan‐Xiang , Wang Cheng‐Guo , Yu Mei‐Jie 
Published: March 2007

AbstractPolyacrylonitrile (PAN) precursors were prepared by the wet spinning way. The effects of the coagulation conditions, such as coagulation temperature, coagulation ratio, and coagulation concentration, are discussed in detail. While keeping the coagulation bath concentration constant, as the coagulation bath temperature increased, the cross section deviated less from a circular form, and the as‐spun fiber diameter decreased. Measurement to the rate of the boundary movement has been calculated depending on the coagulation rate. While keeping the coagulation bath temperature constant, high coagulation bath concentration can cause more coagulant to diffuse into the solution to the polymer precipitated consequently, which led to a faster coagulation rate. The as‐spun fiber from high coagulation concentration was compacted than those from low concentration. The character of the formed structure reflected the system mobility and capability to crystallize. Improvement in fiber density in the as‐spun fiber resulted in improvements in the tensile strength of the as‐spun fiber. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 104: 3723–3729, 2007
Immobilization of borate waste simulate in cement–water extended polyester composite based on poly(ethylene terephthalate) waste, part 3: Behavior of solid waste form during a scenario of flooding accident in the disposal site
Authors: Tawfik M. E. , Eskander S. B. 
Published: March 2007

AbstractLaboratory scale testing program was conducted to investigate the feasibility of using water extended polyester cement composite (PCC) based on poly‐ (ethylene terephthalate) waste (PET) as immobilization matrix for borate waste, originated from pressurized water reactors (PWRs), during prolonged term of disposal process and in scenario of flooding accident. Twenty‐eight days cured solid blocks prepared as a premix of 3% by weight of the water extended polyester (WEP) and ordinary Portland cement (OPC) past having 40% by weight water were subjected to static immersion in three type of leachants, namely tap, sea, ground water. Weight changes, compressive strength variations, porosity, water absorption, and some other physical properties of the solid PCC waste forms were evaluated during 260 days of the static immersion. X‐ray diffraction (XRD), infrared analysis (IR), and electron scanning microscope were performed for the waste forms at the end of immersion prolonged period to follow the internal changes in the solid waste forms that may occur due to the corrosion action of the different leachants. The results obtained from the different measurements confirm the performance of the PCC solidified waste form, based on the mentioned formulation, as an acceptable matrix in the various disposal sites and for extended disposal time even at the worst flooding environment. © 2007 Wiley Periodicals, Inc. J Appl Polym Sci 104: 4113–4120, 2007