bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE ANALYSIS OF MECHANICALLY FASTENED REPAIRS AND LAP JOINTS
Authors: Salgado N. K. , Aliabadi M. H. 
Published: April 2007

Abstract— A new Dual Boundary Element formulation is presented, which allows for the analysis of mechanically fastened repairs and lap joints. The method requires only the boundaries of the problem to be discretized and the fasteners location is simply defined by a set of internal points.The technique enables the evaluation of fastener forces, sheet stresses and the stress intensity factors which are important parameters for a Damage Tolerance assessment.Examples of applications to repair designs and to a lap joint are presented to demonstrate the robustness of the new formulation that is proposed in this paper.
RETARDATION AND REPAIR OF FATIGUE CRACKS BY ADHESIVE INFILTRATION
Authors: Sharp P. K. , Clayton J. Q. , Clark G. 
Published: April 2007

Abstract— This paper presents results which demonstrate that polymeric filler materials, such as low‐viscosity epoxies, can be vacuum‐infiltrated into fatigue cracks in 7050 aluminium alloy to produce significant levels of fatigue crack retardation. It was found that the main test variable affecting the degree of retardation was the stress level at which the adhesive was introduced and cured. Two infiltrated adhesives were tested.Infiltration at 0% (of the original) peak fatigue stress level produced negligible retardation, while infiltration at the 80% stress level produced about 300% increase in fatigue life for one adhesive and 3000% for the other adhesive. For the highest infiltration stress level both crack‐face wedging and adhesion contributed initially to the retardation, but the adhesive component ceased after a crack grew through the adhesive to the original crack tip position. The results are discussed in terms of the applicability of the technique to highly‐stressed aircraft components.
Inflation, Translation and Conflicts in Statements of Financial Accounting Standards*
Authors: Adler Michael , Harris Trevor S. 
Published: April 2007

AbstractThis paper utilizes the concept of aggregative consistency defined in Rubinstein and Fishburn [1986], and the FASB's concept of representational faithfulness to evaluate foreign currency translation and accounting for changing prices as embodied in SFAS 70. The paper shows that SFAS 70 produces measurement errors and creates a foreign currency translation adjustment which does not reflect the effects of exchange rate changes. The conditions defined in the paper also facilitate an evaluation of the relative merits of restate/translate and translate/restate. Restate/translate can conceivably be used if there is no consolidation. In the more usual case where consolidation is required, translate/restate using the relevant shareholders' consumption index will yield aggregatively consistent values under fewer restrictive conditions.
International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings*
Authors: Weetman Pauline , Gray Sidney J. 
Published: April 2007

AbstractThe purpose of this paper is to explore the extent to which there are systematic differences between UK and US accounting principles likely to give rise to significant quantitative differences in earnings and assessments of comparative corporate performance. The results of the empirical analysis provide evidence of a systematically more conservative bias in earnings measurement under US accounting principles. The most frequently occurring differences were found to be those dealing with amortisation of goodwill and with provision for deferred taxation. However, the dominant effect on earnings was accounted for by the different treatment of goodwill.
Risk Shifting in International Licensing Agreements: A Note*
Authors: Ravichandran R. , Pinegar J. Michael 
Published: April 2007

AbstractOn average, announcements of international licensing agreements are followed by reductions in US firms' betas only for licensing agreements announced after 1980 and only for licences that transfer technology. These findings are inconsistent with an unambiguous benefit from indirect international diversification through firms. When risk does change, the change relates positively to announcement period abnormal returns for multinational corporations but not for firms going abroad for the first time. The absence of a significant relation between abnormal returns and the change in risk for first‐time entrants into international markets may be caused by small sample sizes, by extraproject information conveyed by licensing announcements made by these firms, or by potential estimation risk.
Management Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications*
Authors: Shields Michael D. , Chow Chee W. , Kato Yutaka , Nakagawa Yu 
Published: April 2007

Abstract.In recent years, the success of Japanese firms in the global market has prompted efforts to understand the sources of their competitive advantage. It has been suggested that one such source is the Japanese firms' management accounting systems, and a number of articles have claimed that important differences do exist between U.S. and Japanese firms in this area. However, these claims have tended to be supported by anecdotal, rather than systematic, evidence. The objective of this article is to contribute further insights into similarities and differences between U.S. and Japanese firms' management accounting practices. Exhaustive searches of published surveys in the U.S. and Japanese literatures (much of which is in Japanese) provided the basis for U.S.‐Japan comparisons on six aspects of management accounting practices. In turn, these comparisons were used for deriving implications for future research. Two major limitations of extant research and, thus, directions for future research are identified. First, future research needs to go beyond the simple use or non‐use of techniques to investigate more detailed aspects of technique use. Second, since management accounting is only one component of a firm's total management system, attention also needs to be devoted to the organizational context, process, and goals of a firm's management accounting practices.
Merger Premia and National Differences in Accounting for Goodwill
Authors: Choi Frederick D. S. , Lee Changwoo 
Published: April 2007

AbstractWe examine the effects of international accounting diversity on the market for corporate control with particular reference to whether national differences in the treatment of purchased goodwill are associated with differences in premia offered by U.K. as opposed to U.S. acquirers of U.S. targets. We find merger premia associated with U.K. acquisitions to be consistently higher than those for U.S. acquisitions. Moreover, higher premiums offered by U.K. acquirors appear to be associated with not having to amortize goodwill to earnings. The evidence provided here suggests that national differences in accounting impact differentially on managerial behavior.
Coping with International Accounting Diversity: Fund Managers' Views on Disclosure, Reconciliation, and Harmonization*
Authors: Bhushan Ravi , Lessard Donald R. 
Published: April 2007

AbstractIn this paper we examine the practices of representative samples of U.S.‐ and U.K.‐based international investment managers in order to determine whether and how they are affected by accounting diversity and, therefore, by the presence or absence of quantitative reconciliation, and what their views are towards greater disclosure, reconciliation, or harmonization. We find that all three forms of reduced diversity‐more uniform disclosure, quantitative reconciliation to U.S. GAAP, and international harmonization are viewed as good things by managers. None, however, appears to be critical in the investment process. Reconciliation is a costly requirement and we conclude that the SEC's insistence on reconciliation is not well‐founded and that other means, especially greater emphasis on mutual recognition subject to certain minimum standards of disclosure and presentation, would be more effective.
Foreign Currency Translation Reporting and the Exchange‐Rate Exposure Effect
Authors: Bartov Eli , Bodnar Gordon M. 
Published: April 2007

AbstractThis study further explores a structural break in the relation between stock returns of firms with foreign currency positions and lagged exchange rate changes (exchange rate exposure effect) documented in Bartov and Bodnar (1994). We examine whether changes in the financial accounting reporting of foreign currency positions from SFAS No. 52 might have improved investors' ability to characterize firms' economic exchange rate exposures, and thus the impact of exchange rate movements on firm value. Our findings indicate that only firms reporting using the dollar as the functional currency (i.e., those reporting as if they were still under SFAS No. 8) retain a significant relation between the lagged change in the dollar and firm value in the post‐SFAS No. 52 period. For firms reporting using the foreign currency as the functional currency (i.e., those who switched to the new translation method) the significant lagged relation disappears. This is consistent with the use of a foreign currency as the functional currency under SFAS No. 52 facilitating valuation of U.S. firms with foreign operations.
The Choice of Accounting Policy In Japan
Authors: Inoue Tatsuo , Thomas Wayne B. 
Published: April 2007

AbstractThe purpose of this study is to investigate factors which potentially influence Japanese managers' choices of accounting policies. Several factors have been posed to affect the choice of accounting policy of U.S. managers (e.g., Watts and Zimmerman's (1986) positive accounting theory). However, the general business characteristics of the U.S. environment differ, sometimes drastically, from those in Japan. Factors affecting the choice of accounting policy in the U.S. may not similarly affect the choice of accounting policy in Japan. At the same time, new factors may be identified in the Japanese business environment.Income strategy models are developed for each firm according to the type (income increasing or income decreasing) of accounting policies employed. The results suggest that both the size and debt/equity hypotheses are significant, even for keiretsu firms. These results are surprising given (1) the close relationship between firms and the government, (2) regulations of the commercial code which serve to protect the interests of debtholders, and (3) the tight relationship between banks and firms within keiretsu groups which protects firms from bankruptcy and takeover. Variables representing firms' effective tax rate, ability to finance operations internally, and foreign political costs are also shown to significantly affect Japanese managers' choices of accounting policy. The bonus hypothesis is not significant in the Japanese environment. Furthermore, the choice of accounting policy is explained more by individual firm characteristics than by keiretsu membership or industry membership.
Voluntary US GAAP Disclosure in India: The Case of Infosys Technologies Limited
Authors: Narayanaswamy R. 
Published: April 2007

AbstractThis paper describes the impact of economic liberalisation in India on financial reporting. It explains the role of internationalisation of business on financial reporting by firms. Infosys Technologies Limited, a leading Indian software company with extensive international operations, has recently provided supplementary unaudited US GAAP financial statements in addition to the financial statements required under Indian company law. The paper presents a case study of this company to illustrate the incentives for voluntary non‐domestic GAAP financial statements in corporate reports.
The Influence of the Keiretsu on Japanese Corporate Disclosure
Authors: Cooke T. E. 
Published: April 2007

AbstractThis paper represents a contribution to testing whether the extent of disclosure in Japanese corporate annual reports varies according to group structure. Consideration is given to keiretsu (group interfirm networks) classification and the mechanism for monitoring by a main bank or main company. This topic is of interest because the Japanese system of corporate governance is fundamentally different from those prevailing in Anglo‐Saxon countries and this distinction may impact on corporate disclosure policy. Attention is focused on the exclusionary theory of corporate disclosure in which information is disseminated within group members but specifically excludes others. Regression analysis is undertaken to assess the importance of group structure in explaining variability in the extent of disclosure after controlling for known factors such as size, stock market listing, industry, borrowings, and type of business. The results suggest that companies within a keiretsu with a main‐bank or main‐company monitor and which are therefore less subject to capital market discipline do not disclose less information than other companies in their annual reports. It appears that whatever type of corporate governance mechanism is adopted in Japan there exists a monitor that places approximately equal demands on information disclosure in corporate annual reports.
Some Administrative Aspects of Regionalism
Authors: Robertson C. J. 
Published: April 2007

SynopsisIntroductory. The advantages of a hierarchy of administrative units. Growth of occupational devolution at expense of areal devolution. “Planning” tends to restore the balance in favour of areal units. Occupational and areal units complementary. The need for an order of administrative units intermediate between the central administration and the local administration. Development of administrative regionalism in Germany, the U.S.S.R., Portugal, Italy, France, England and Wales, and Scotland. Advantages of the general‐purpose region as against ad hoc regions. The ad hoc region, particularly in Great Britain. Weaknesses of systems of ad hoc regions. Compromises between general‐purpose and ad hoc regions. Construction of regions: agglomerative or “organic.” Factors determining the size of the administrative region. The special importance of means of transportation. Other factors. Advantages of the region as against smaller units. The balancing of regions. The delimitation of regional boundaries. The need for elasticity. Boundaries as zones of change. Regional centres. The regional personnel. Public relations. The delegation of powers to the region. The prospects of regionalism in Great Britain.
Masculinity, Autobiography and History
Authors: MORGAN DAVID 
Published: April 2007

Men's history—masculine history, if you will—begins when we redefine our usual notion of historical significance and when we shift our usual frame of reference. Once we have made these two conceptual adjustments, we uncover some secrets hidden in the familiar landscape of the past. More often—and ultimately more important—as we shift our angle of vision, we recognise new meanings in the evidence that lay in front of our eyes all along.1A man would never set out to write a book on the peculiar situation of the human male. But if I wish to define myself I must first of all say: ‘I am a woman’; a man never begins by presenting himself as an individual of a certain sex, it goes without saying that he is a man.2
THEMATIC REVIEW
Authors: KENT SUSAN KINGSLEY 
Published: April 2007

M. Jeanne Peterson, Family, Love, and Work in the Lives of Victorian GentlewomenNorma Clarke, Ambitious Heights: Writing, Friendship, Love ‐ The Jewsbury Sisters, Felicia Hemans, and Jane Welsh CarlyleMary Lyndon Shanley, Feminism, Marriage, and the Law in Victorian England, 1850–1895Carol Dyhouse, Feminism and the Family in England, 1880–1939
Validation of the Micropat Battery
Authors: Bartram Dave 
Published: April 2007

Micropat is a battery of computer‐based aptitude tests designed to assess aspects of psychomotor coordination and information management. Initial research and development work on Micropat started in 1980 with the Army Air Corps and the tests were successfully validated against rotary wing pilot training outcome. In 1985, funding for the project was taken over by the Royal Navy (RN) with a view to improving selection for both RN Pilots and RN Observers. Validation of the main battery was carried out on Pilot and Observer trainees at Britannia Royal Naval College (BRNC), Dartmouth, UK.The paper outlines the development of the Micropat programme over the past decade, focusing on a number of key practical methodological issues. These include discussion of the task‐based approach to test construction, the use made of the potential afforded by computer‐based assessment and the problem of developing robust composite predictors from small samples. In particular, the relative merits of unit‐weighted, rationally weighted and empirically weighted composite predictors are examined.Evidence for the validity of the tests is summarized. It is concluded that we are unlikely to improve substantially on the levels of prediction which were being obtained in the 1950s. Continual development and improvement in selection testing is needed simply to maintain levels of prediction as the demands of flying change. The new forms of test made possible by computer‐based assessment technology provide the means of maintaining useful levels of prediction as flying training courses become longer and more complex.
INFLUENCE OF SODIUM NITRITE ON THE AEROBIC CATABOLISM OF GLUCOSE BY STAPHYLOCOCCUS AUREUS1
Authors: BUCHANAN ROBERT L. , SOLBERG MYRON 
Published: April 2007

The inhibitory effect of sodium nitrite upon glucose catabolism by Staphylococcus aureus was investigated using [U–1 4C] glucose, liquid chromatography, and gas‐liquid chromatography.Acetate and acetoin are the end‐products of glucose metabolism by S. aureus at 37°C and pH 6.3. In the presence of inhibitory levels of sodium nitrite, acetate and lactate with traces of pyruvate and acetoin are the end products. Acetate production per unit of growth is significantly lower in the sodium nitrite inhibited cultures. The decreased acetoin accumulation was not due to inhibition of diacetyl reduction. The production of acetoin was induced by the addition of acetate to the sodium nitrite containing medium.
DESTRUCTION OF TRICHINELLA SPIRALIS BY LOW‐DOSE IRRADIATION OF INFECTED PORK
Authors: BRAKE R. J. , MURRELL K. D. , RAY E. E. , THOMAS J. D. , MUGGENBURG B. A. , SIVINSKI J. S. 
Published: April 2007

ABSTRACTGamma irradiation of Trichinella spiralis‐infected pork with a dose of 15 to 30 krad blocks maturation of ingested larvae in the host gut and prevents production of larval progeny. Experiments with freshly‐slaughtered (prerigor) hog carcasses indicate that larvae distributed throughout the skeletal muscles have similar radiosensitivities. Neither the age of the encysted muscle larvae nor vacuum packaging of the meat significantly affected this radiosensitivity. Postirradiation holding of irradiated meat leads to little if any recovery of trichina viability. The data indicate that 30 krad cesium‐137 gamma radiation can be delivered to split market‐weight hog carcasses with acceptable uniformity, and that under all conditions tested such a dose can provide a substantial margin of safety for human consumption of heavily infected meat.
SURVEY OF NITRATE, CADMIUM AND SELENIUM IN BABY FOODS — HEALTH CONSIDERATIONS
Authors: SCARLETT‐KRANZ JANET M. , SHANE BARBARA S. , MCCRACKEN KATHLEEN E. , BACHE CARL A. , LITTMAN CHERYL B. , LISK DONALD J. 
Published: April 2007

ABSTRACTAn analytical survey was conducted of the nitrate, cadmium and selenium content of baby foods containing fruits, vegetables or meats. Those containing greenbeans, beets, carrots, spinach, squash and mixed vegetables were notably higher in nitrate ranging up to 5228 ppm (dry weight) in squash. Among the vegetables, beets, carrots and spinach were highest in cadmium, with carrots containing 2467 ppb. Selenium was consistently higher in meats and vegetables. Fruit‐containing baby foods were lowest in all three constituents measured. The epidemiologic health implications of this study are discussed.
CADMIUM IN TISSUES OF SWINE FED BARLEY GROWN ON MUNICIPAL SLUDGE‐AMENDED SOIL
Authors: BACHE CARL A. , GUTENMANN WALTER H. , KIRTLAND DAVID , LISK DONALD J. 
Published: April 2007

ABSTRACTBarley was grown on soil which had been amended five years earlier with a municipal sewage sludge from Syracuse, New York. The harvested grain was fed to growing male swine for 73 days and, following slaughter, animal tissues were analyzed for cadmium. The concentration of cadmium in kidney and liver were greater (p < 0.01) in the sludge treatment group than in the controls. Average daily feed intake and weight gain was greater (p < 0.01) for the animals in the sludge treatment group but the feed/gain was not different (p > 0.05) between the two treatment groups.
EFFECT OF LEAF TYPE, LEAF INJURY, STORAGE TEMPERATURE AND WASHING SOLUTION ON ETHYLENETHIOUREA RESIDUES OF CARBAMATE‐TREATED CANNED SPINACH.1
Authors: GONZALEZ A. R. , DAVIS D. R. , KATTAN A. A. , ELKINS E. R. , KIM E. S. 
Published: April 2007

ABSTRACTEthylenethiourea (ETU) residue originating from ethylenebisdithiocarbamate (EBDC) fungicides sprayed in the field was evaluated in canned spinach. The effect of leaf type, mechanical injury, holding temperature and washing solution on levels of ETU were studied. A smooth leaf cultivar had lower ETU residues than savoy and semisavoy. Leaf‐injured spinach had higher ETU residues than the intact control. Spinach washed in water reduced the ETU level to less than 5 ppm, while addition of sodium hypochlorite (300 ppm) and a basic detergent (0.1%) further reduced ETU levels to less than 1 ppm. Increasing the washing time from 1 to 3 min did not significantly reduce the residual ETU levels. High holding temperatures (21°C) resulted in canned spinach with low but not significantly different levels of ETU as compared to low temperatures (2°C).
BACILLUS CEREUS IN SOME INDIAN FOODS, INCIDENCE AND ANTIBIOTIC, HEAT AND RADIATION RESISTANCE
Authors: KAMAT A. S. , NERKAR D. P. , NAIR P. M. 
Published: April 2007

ABSTRACTSamples of 124 different foods purchased from local markets were examined to determine the incidence of Bacillus cereus. The foods examined were pulses, rice and rice products, oils, fish, meat, spices, milk and milk products and ice creams. Isolations were made on mannitol‐egg yolk‐polymyxin B agar medium and confirmed by morphological and biochemical tests. B. cereus was present in 28.5% of rice and rice products (100% of boiled rice), 40% of fish, 80% of chicken and meat products, 30% of spices and 87% of ice creams. Pasteurized milk and milk products and protein‐rich food powders containing milk or cocoa were also contaminated with B. cereus. The average count of B. cereus varied from 2 × 102 to 5 × 105/g. The response of cells and spores from 6 randomly selected isolates of B. cereus to antibiotics and to heat treatment was identical. However, both vegetative and spore forms of these isolates exhibited subtle differences in radiation resistance. Pathogenicity of all isolates was determined by their ability to lyse human erythrocytes. Five of the six isolates selected produced a strong nonhemolytic toxin which is lethal to mice.
ELIMINATION OF SALMONELLA FROM FROZEN SHRIMP BY GAMMA RADIATION
Authors: NERKAR D.P. , BANDEKAR J.R. 
Published: April 2007

ABSTRACT Shrimp samples were found to be contaminated with Salmonella. The D10 values of S. typhimurium and S. enteritidis were between 0.225 to 0.250 kGy when cells were irradiated in frozen 0.1 M phosphate buffer. The radiation resistance of these Salmonella spp. increased marginally when cells were irradiated in shrimp homogenate. A radiation dose of 4.0 kGy completely eliminate Salmonella from frozen prepackaged shrimp, which was confirmed by inoculated pack studies.