bluuebunny/crossref_metadata_2025_split huggingface dataset:
Managing Foreign Exchange Rate Economic Exposure
Authors: Moffett Michael H. , Karlsen Jan Karl 
Published: April 2007

AbstractThe foreign exchange (FX) economic exposure of the firm is now receiving the attention once showered on the other two traditional FX exposures, transaction and translation. This economic exposure, recently referred to as competitive or strategic, is now seen by many financial managers as the primary exposure. Our preliminary opinion is that what is commonly referred to as competitive exposure management is a simplified economic exposure which, although potentially useful, is generally not applicable to most multinational firms and their own economic exposure profiles.SummaryAt present we know little of the magnitude of active economic exposure management. Few firms are willing to either publicize or discuss their economic exposure or competitive exposure management programs, either because of their unwillingness to divulge information which they believe is inherently competitive, or to provide details of financial contracts and derivatives which could result in heavy criticism from investors or financial analysts.The numbers of firms actively managing economic exposure is unknown, though it has been estimated in the United States at between 50 and 100, while 20 to 30 major European multinationals are thought to be active at a minimum. Whether this reflects differences in corporate governance, goals and methods of financial management, or even the incentives and performance evaluation methods of management and management's effectiveness, are questions for future research.19This paper is a first attempt at systematizing the analysis of economic exposure management. We have attempted to clarify old and new terminology in order that the subject may be linked to the previous and contemporary literatures of international financial management in specific, and international business in general. Our suggested taxonomy of what we prefer to simply call economic exposure is helpful in understanding which firms may or may not find economic exposure management beyond diversification of production and financing (natural hedging) useful or practical. We have also provided some basic principles which firms must address if they are to truly consider the hedging of economic exposure, and be cognizant of contractual hedging's effectiveness. Although little data exists at present regarding the degree of current corporate activity in economic exposure management, it is believed that continued exchange rate volatility on world markets combined with increasing degrees of direct international activity by firms will only serve to increase the level of interest.
Volatility, Efficiency, and Trading: Further Evidence
Authors: Ko Kwangsoo , Lee Sangbin , Chung Jeeseok 
Published: April 2007

AbstractAlong the lines of Amihud and Mendelson (1987a, 1989,1991), this study investigates the unique trading mechanism of the Korea Stock Exchange (KSE) and its intraday behavior of stock price volatility. The evidence from this study indicates that the introduction of an additional clearing procedure at the afternoon closing makes price discovery process more efficient than before from the viewpoint of stock price volatility. Hence, such trading mechanisms can be applied to emerging stock markets as well as developed stock markets. In addition, based on intraday analysis, stock price volatilities appear to occur mainly during the trading period, not during the lunch break or overnight period. Consequently, the results confirm the previous studies that information arrival and trading activities are the main sources of volatility.
Global Accounting Harmonization from a German Perspective: Bridging the GAAP
Authors: Glaum Martin , Mandler Udo 
Published: April 2007

AbstractThis paper presents the results obtained from a survey of various aspects of international accounting harmonization in which we submitted questionnaires to senior managers of major German companies and university professors of accounting. Most corporate managers were at least sceptical with regard to US‐GAAP principles. The professors held divergent views, ranging from clear rejection to decided approval. Almost all participants agreed, albeit to different degrees, that German accounting rules reduce the demand for German shares abroad. With respect to the information value for investors in capital markets, the majority of managers had a positive opinion of German accounting. They further assumed that US accounting practice has a negative effect on capital market conditions in that it encourages short‐term thinking. The academics, in contrast, were more in favor of US accounting and more critical towards German accounting. In the light of these results it was surprising to find that German accounting experts, including the managers interviewed, were far from rejecting further harmonization. Only a quarter of the managers and less than 10 per cent of the professors were decidedly against any modification of current German accounting rules. However, the experts clearly wished to limit the harmonization of accounting to consolidated financial statements. The majority of managers were in favor of giving German corporations the option of preparing their consolidated financial statements in accordance with either the German Commercial Code (HGB), IAS or US‐GAAP. The academic experts, on the other hand, wished to see IAS as the authoritative basis for consolidated financial statements.
BOOK REVIEWS
Authors: VALENZE DEBORAH , VICINUS MARTHA , KARRAS RUTH MAZO , ROPER LYNDAL , ERICKSON AMY LOUISE , NOBLE YVONNE , GRIMSHAW PATRICIA , JENSEN JOAN M. , SUMMERS ANNE , HERMAN JUDITH LEWIS , JOHN ANGELA V. , ALVARADO CARLOS S. 
Published: April 2007

Book Reviews in this Article:Jim Obelkevich, Lyndal Roper, Raphael Samuel, eds, Disciplines of Faith: Studies in Religion, Politics and Patriarchy.John D'Emilio and Estelle Freedman, Intimate Matters: A History of Sexuality in America.Susan Mosher Stuard, ed, Women in Medieval History and Historiography.Bronislaw Geremek, The Margins of Society in Late Medieval Paris, transl. Jean Birrell.Sara Mendelson, The Mental World of Stuart Women: Three Studies.Alice Browne, The Eighteenth Century Feminist Mind.Helen Callaway, Gender, Culture and Empire: European Women in Colonial Nigeria.Claudia Knapman, White Women in Fiji 1835‐1930: The Ruin of Empire?….Marilyn Lake, The Limits of Hope: Soldier Settlement in Victoria 1915‐38.Susan M. Reverby, Ordered to Care: the Dilemma of American Nursing, 1850‐1945.Linda Gordon, Heroes of Their Own Lives: The Politics and History of Family Violence.Helena Whitbread, ed, I Know My Own Heart. The Diaries of Anne Lister 1791‐1840Zuzanna Shonfield, The Precariously Privileged. A Professional Family in Victorian London.Tierl Thompson, ed, Dear Girl. The Diaries and Letters of Two Working Women 1897‐1917.Yamila Azize, La Mujer en la Lucha (The Woman in Struggle) (2nd revised ed.).
Private Life Dramas? Sexuality, Regulation and Social Identities
Authors: D'CRUZE SHANI 
Published: April 2007

Lawrence Stone, Broken Lives: Separation and Divorce in England, 1680–1857A. James Hammerton, Cruelty and Companionship: Conflict in Nineteenth‐Century Married LifeDiana Jeater, Marriage, Perversion and Power: The Construction of Moral Discourse in Southern Rhodesia, 1894–1930Karen Dubinsky, Improper Advances: Rape and Heterosexual Conflict in Ontario, 1880–1928
An Examination of the Psychometric Properties of Holland's (1985) Vocational Preference Inventory (VPI), Using a British Sample
Authors: Parker Colin , Kline Paul 
Published: April 2007

AbstractThis study examines the psychometric properties of Holland's Vocational Preference Inventory (VPI) using a diverse UK sample. Whilst an item analysis appears to be satisfactory, the factor analysis reveals seven, rather than the hypothesized six factors. A number of gender and cultural differences were found in the inventory; the bases for these are discussed and suggestions for improving the inventory items for a UK population are offered.
The risks of using TQM philosophy in developing the quality of social welfare services
Authors: Mäntysaari M. 
Published: April 2007

Total Quality Management (TQM) seems to be a highly promising strategy for producing better quality in personal social services. However, there are at least four problems in implementing TQM philosophy in social services.According to the analysis, TQM must be further developed, particularly with regard to needs analysis; it has to be clarified where the TQM approach stands with respect to the matters of workplace democracy and justice, and its methodology has to be reconsidered.
BOOK REVIEWS
Authors: Bijlefeld Willem A. , Welch Alford T. , Welch Alford T. , Donaldson Dwight M. , Speight R. Marston , Nijim Basheer K. , Grandy Peter B. , Khader Bichara , Jreisat Jamil , Najjar Fauzi M. 
Published: April 2007

Book Reviews in This Article:Al‐Quran Rendered into English. By Syed Abdul Latif.The Message of the Qur'an Presented in Perspective. By Hashim Amir‐Ali.Ibn Kamm&#x006e;̄a's Examination of the Three Faiths: A Thirteenth‐Century Essay in the Comparative Study of Religion. Translated from the Arabic, with an Introduction and Notes, by Moshe Perlman.Arab Civilization to A.D. 1500. By D. M. Dunlop.The Baha'i Faith: Its History and Teachings. By William McElwee Miller.Jeunesse, Famille et Développement: Essai sur le changement socio‐culturel dans un pays du Tiers Monde (Tunisie). By Carmel Camilleri.Jabal al‐Akhdar, Cyrenaica: An Historical Geography of Settlement and Livelihood. By Douglas L. Johnson.Is Western Civilization Universal? By Maryam Jameelah.Syria under the Ba'th, 1963‐1966: The Army‐Party Symbiosis. By Itamar Rabinovich.Politics and Change in Al‐Karak, Jordan. By Peter Gubser.Man, State, and Society in the Contemporary Middle East. Edited by Jacob M. Landau.
BOOK REVIEWS
Authors: Bijlefeld Willem A. , Boullata Issa J. , Boullata Issa J. , Boullata Issa J. , Boullata Issa J. , Speight R. Marston , Bishop Eric F. F. , Haddad George M. , Adamec Ludwig W. 
Published: April 2007

Book Reviews in This Article:Der Koran. Ed. by Rudi Paret.Introduction to Classical Arabic Literature. By Ilse Lichtenstadter.On the Art of Medieval Arabic Literature. By Andras Hamori.Four Egyptian Literary Critics. By David Semah.Hispano‐Arabic Strophlc Poetry. Studies by Samuel Miklos Stern.The Hamadsha: A Study in Moroccan Ethnopsychiatry. By Vincent Crapanzano.Publish it not… The Middle East Cover‐up. By Christopher Mayhew and Michael Adams.From Ottomanism to Arabism: Essays on the Origins of Arab Nationalism. By C. Ernest Dawn.An Inquiry into the Ethnography of Afghanistan. By Henry W. Bellew.
BOOK REVIEWS
Authors: Haddad Wadi' Z. , Bodine J. Jermain , Keer Malcolm H. , Boullata Issa J. , Waltz James , Ahmad Aziz , Haddad Wadi Z. , Al‐Qazzaz Ayab 
Published: April 2007

Book Reviews in This Article:Trois Œuvres Inédites de mystiques musulmans: āqq̄ al‐Bal?, Ibn ?, Niffarā. By Paul Nwyia.The Formative Period of Islamic Thought. By W. Montgomery Watt.The Arab Mind. By Raphael Patai.&#x006c;̄&#x006d;̄ al‐Adab al‐M?r f? Mir̄ (Bio‐bibliographical Critical Series), No. 1, h̄āūsayn. By Hamdi Sakkut and Marsden Jones.A History of the Crusades. Kenneth M. Setton, general editor. Volume III, The Fourteenth and Fifteenth Centuries, edited by Harry W. Hazard.The Muslim Dilemma in India. By M. R. A. Baig.Who is Maudoodi ? By Maryam Jameelah.A Tacit Alliance. By S. K. Crosbie.
RELEASE OF ENTEROTOXIN A AND THERMONUCLEASE FROM GROWING AND NON‐GROWING CELLS OF STAPHYLOCOCCUS AUREUS
Authors: NISKANEN AIMO 
Published: April 2007

Enterotoxin A and thermonuclease were produced by Staphylococcus aureus cell populations in all growth phases. Synthesis of entero‐toxin was more rapid than that of thermonuclease early in the exponential phase, whereas later in the exponential phase the thermonuclease synthesis was more rapid than that of enterotoxin. The optimum temperature for enterotoxin production was 42°C, while that for thermonuclease production was in the range 27–33°C. Small amounts of enterotoxin and thermonuclease were released at temperatures up to 45°C.During heat treatment of staphylococcal cells, enterotoxin production was not observed at temperatures in excess of those permitting growth, although small amounts of thermonuclease were produced. Intracellular enterotoxin was not detected after disintegration of cells under pressure at –30°C. Enterotoxin at detectable concentration, was not bound to the cell membranes. All the results obtained indicate that the synthesis of enterotoxin by S. aureus is intimately associated with cell growth.
INHIBITION OF AEROBIC AND ANAEROBIC GROWTH OF STAPHYLOCOCCUS AUREUS IN A MODEL SAUSAGE SYSTEM
Authors: SMITH JAMES L. , PALUMBO SAMUEL A. 
Published: April 2007

Sodium nitrite, potassium sorbate, and glycerol monolaurate all inhibited anaerobic growth of Staphylococcus aureus more than its aerobic growth in an agar‐meat model sausage system, and all were more inhibitory when lactic acid was added. Whereas anaerobic growth of S. aureus was inhibited by concentrations of 100, 2500, and 2500 ppm, respectively, of nitrite, potassium sorbate, and glycerol monolaurate, corresponding concentrations of 150, 5000, and 5000 ppm were required to inhibit aerobic growth ((20 meq lactic acid added).Sorbic acid, a 3:1 mixture of sorbic acid and glycerol monolaurate by weight, and butylated hydroxyanisole (BHA), however, did not show differential inhibitory effects toward aerobic and anaerobic growth of S. aureus and also were more effective inhibitors with addition of lactic acid. Sorbic acid suppressed staphylococcal growth in the model sausage system at 500 ppm, the mixture of sorbic acid and glycerol monolaurate at 750 ppm, and BHA at 10,000 ppm (20 meq lactic acid added).
STREPTOCOCCUS FAECALIS AND STREPTOCOCCUS FAECIUM IN FROZEN VEGETABLES. INCIDENCE AND SURVIVAL AFTER TREATMENTS COMMONLY USED AT THE VEGETABLE FREEZING PLANTS
Authors: SADOVSKI A. Y. , FARBER AYALA 
Published: April 2007

S. faecium predominated in fresh vegetables which were not irrigated with sewage treatment plant water. Vegetables which were irrigated with waste water from a sewage treatment plant contained equal numbers of the two species.S. faecium survived the effect of chlorination better than S. faecalis. The tendency for chain aggregate formation was more prominent in S. faecalis especially during exponential growth. This affected the recoveries after freezing but not after the chlorination treatment. With exponential cultures which were treated for aggregate dispersal and with stationary cultures, S. faecium survived the effect of freezing better. This indicates a higher resistance of this organism and that the vegetable treatments in the freezing plant may result in a relative enrichment in S. faecium. Thus, enterococcal count in frozen vegetables is comprised to a large extent of this group, a fact which reduces the significance of the enterococci as a sanitary indicator.A specific S. faecalis count may be a better indicator of the sanitary quality of frozen vegetables and may be performed with KF agar supplemented with 0.04% K2 Te03.
THE EFFECT OF LYSOZYME ON THE APPARENT HEAT RESISTANCE OF NONPROTEOLYTIC TYPE B CLOSTRIDIUM BOTULINUM
Authors: SCOTT VIRGINIA N. , BERNARD DANE T. 
Published: April 2007

ABSTRACTLysozyme has been shown to increase the recovery of heated spores of type E Clostridium botulinum, thereby increasing the measured heat resistance. This study evaluated the effect of lysozyme on the apparent heat resistance of spores of nonproteolytic type B strains of C. botulinum, which had heat resistances up to 30 times greater than type E strains. Adding lysozyme to the recovery medium increased the apparent heat resistance 16 to 160 times that of values previously established. This increase was comparable to that obtained with type E strain Saratoga (73 times). Lysozyme had no effect on the recovery of heated spores of a proteolytic B strain.
AUTORADIOGRAPHIC DISPOSITION OF 14C‐CAFFEINE IN MALE, FEMALE, AND PREGNANT MICE
Authors: LACHANCE MICHAEL P. , MARLOWE CAROLYN , WADDELL WILLIAM J. 
Published: April 2007

ABSTRACTThe autoradiographic disposition of 14C‐caffeine in 13.5‐day pregnant mice was compared to that present in virgin females and males. C57B1/6J mice each received [8‐14C] caffeine ip at a dose of 18.5 mg/kg. At 0.33, 3, and 24 h after treatment, the mice were anesthetized with ether and frozen by immersion in dry ice/hexane. The mice were processed for whole‐body autoradiography by the Ullberg technique; this procedure does not allow thawing or contact with solvents. The early sacrifice periods, 0.33 and 3 h, revealed no significant differences among the three groups. Heavy sites of localization noted included the lacrimal glands, retinal and hair‐follicle melanocytes, olfactory epithelium, bile and urine. Even after 24 h, no major differences in heavy sites of retention were visible. The major sites of localization noted included the olfactory epithelium, centrilobular region of the liver, bronchi, trachea, bile, and urine. In the fetal compartment, there was a moderate level of retention observed in the yolk sac and fetal eye.
POLYCYCLIC AROMATIC HYDROCARBONS IN BARBECUE BRIQUETS
Authors: KUSHWAHA S. C. , CLARKSON S. G. , MEHKERI K. A. 
Published: April 2007

ABSTRACTNine different brands of barbecue briquets currently available in the Canadian consumer market were examined for the presence of polycyclic aromatic hydrocarbons (PAH). The total concentrations of PAH ranged between 2.5 to 13.0 μg per gram of briquet sample. Some 30 to 55 individual PAH components were identified by gas chromatography ‐ mass spectrometry. Coal briquets and wood charcoal briquets contained polycyclic aromatic hydrocarbons, while lava stones and pressed saw‐dust briquets did not show their presence.
RESEARCH NOTE: MYCOTOXINS IN FENNEL SEED
Authors: MISRA NISHA , BATRA SANGITA 
Published: April 2007

ABSTRACTTen samples of fennel seed from fields in India were examined for the presence ofaflatoxins B1, B2, G1 and G2. Five of the samples were fluorescent or became fluorescent during a 12 month storage period. Only aflatoxins B1, B2 and G1 were identified. One nonfluorescent sample contained detectable aflatoxin B1 after 12 months of storage.
LIQUID PREINCUBATION MUTAGENICITY TEST FOR FOODS
Authors: AESCHBACHER H.U. , WOLLEB U. , PORCHET L. 
Published: April 2007

ABSTRACTA bacterial mutagenicity test is described for the evaluation of unextracted food products containing otherwise high levels of interfering histidine. The system involves the use of Ames tester strains preincubated with food samples followed by centrifugal separation and washing of cells prior to plating in the complete absence of L‐histidine to determine his+ revertants.
LEAD CONTENT OF FOODS STORED IN CANS AFTER OPENING
Authors: CAPAR STEPHEN G. , LOGES MICHAEL 
Published: April 2007

ABSTRACTA study was conducted of the effect on the concentration of lead in canned foods when they are stored in their lead‐soldered cans after opening. Lead concentrations were periodically monitored during 5 days or 14 days after can opening. Fruit juices had the greatest increases in lead concentration during storage. Low‐acid foods did not exhibit a significant increase in lead concentration. Recommendations against storing acidic foods and juices in their opened cans are supported by the results of the study.
SALMONELLA CONTAMINATION OF EQUIPMENT AND BEEF CARCASSES IN THE BERLIN (WEST) SLAUGHTERHOUSE EVALUATED BY VARIOUS ENRICHMENT PROCEDURES
Authors: STOLLE F. A. 
Published: April 2007

ABSTRACTThe spread of salmonellae in the abattoir environment during the slaughtering of cattle in the Berlin (West) slaughterhouse was investigated. A total of 99 (3. 66%) out of 2704 swab samples were positive. Cutting off the hooves and preskinning gave the highest recovery of salmonellae. Less recoveries were obtained after opening the abdominal cavity. Removal of head, loosening the skin of head, removing the hide and splitting the breastbone and the carcass did not result in the isolation of the organism. Salmonella anatum was the most common isolate. The same serotypes were isolated from both carcasses and equipment. A comparison between Tetrathionate‐enrichment (TTE) and Cystine‐Seleniteenrichment (CSE) was made with 2 different pre‐enrichment periods (6h and 24 h); this was done with swab samples from red meat carcasses and slaughterhouse equipment. Overall, TTE had a higher isolation rate at 24 h preenrichment. The variation between enrichment media may be partly attributable to the multiple swab sampling technique used in the study.
MUTAGENIC ACTIVITY IN HEAT‐PROCESSED FOODS AS DETERMINED BY THE AMES SALMONELLA/MUTAGENICITY ASSAY
Authors: GREEN NANCY R. , FUGUA DEBRA L. 
Published: April 2007

ABSTRACTDifferent concentrations of six commercially available heat‐processed foods were screened for mutagenic activity using the Ames Salmonella mutagenicity assay. Bacterial strain TA 98 which detects frame shift mutations was used with S‐9 mix prepared from livers of Aroclor 1254 induced rats for metabolic activation. Cornflake cereal, branflake cereal, and a breakfast replacement product were not mutagenic at 90 g concentrations or less. At concentrations of 20 g or above, liquid smoke was toxic to the bacteria. At lower concentrations of 1 and 5 g the bacterial colony survival rate was low, therefore no conclusions were made regarding its mutagenic behavior. A canned brown gravy was not mutagenic at concentrations of 75 g or less. A canned au jus gravy displayed moderately high levels of mutagenic activity of 100 g concentrations or less. The contribution of manufacturers’processing techniques to the formation of chemical mutagens in foods is discussed.
POTENTIAL SOURCES OF AEROMONAS HYDROPHILA
Authors: ABEYTA CARLOS , WEKELL MARLEEN M. 
Published: April 2007

ABSTRACTAeromonas species are associated with marine and fresh water environments, including natural mineral springs, chlorinated and unchlorinated domestic supplies, and polluted water sheds. Most studies attribute water supplied as the principal source for A. hydrophila. Recently, Aeromonas has been recognized as a potential cause of food‐associated gastroenteritis outbreaks. Its actual involvement in large foodborne outbreaks is presently unknown. Aeromonas can be readily isolated from a variety of food sources such as seafoods, meats, dairy products, and poultry. Another potential source is asymptomatic and immuno‐compromised individuals, particularly, food‐handling workers.
IS AEROMONAS SP. A FOODBORNE PATHOGEN? REVIEW OF THE CLINICAL DATA.
Authors: MORGAN DONNA R. , WOOD LINDSEY V. 
Published: April 2007

ABSTRACTMembers of the genus Aeromonas are frequently found in the environment, food, and water. Aeromonas hydrophila is a human pathogen which causes skin infections, septicemia, and endocarditis predominantly in immunocompromised patients. Epidemiological studies indicate that A. hydrophila may be an important cause of food‐borne gastroenteritis, but studies in primates and humans have not confirmed the pathogenic role. Further characterization of virulence determinants may clarify the importance of this organism. In this review, the organisms, epidemiological evidence, and the challenge studies are discussed in an attempt to determine the role of Aeromonas sp. in the pathogenesis of food‐borne gastroenteritis.
ANTIMUTAGENIC ACTIVITIES OF PHENOLIC PLANT FLAVONOIDS
Authors: ALWAN ALI H. , MAHMOUD MUHANNED J. , NAJI ADIBA , HUSSEIN W. A. 
Published: April 2007

ABSTRACTTotal phenolic plant flavonoids obtained from Thuia accidentalis L. and Cupressus sempevirens L. showed antimutagenic effects on benzo(a) pyrene [B(a)P] in Salmonella typhimurium strains TA100 and TA98. The n‐butanol extract was more effective then chloroform and petrol eum‐ether extracts, respectively. Aqueous extracts exhibited no inhibition in both strains. Total flavonoids from C. sempevirens showed more antimutagenic activity than flavonoids from T. accidentalis. None of the extracts revealed any cytotoxic or mutagenic activity on the bacterial tester strains.