bluuebunny/crossref_metadata_2025_split huggingface dataset:
ACCOUNTING DOESN'T NEED MUCH FIXING (JUST SOME REINTERPRETING)
Authors: Benston George J. 
Published: April 2005

In response to Stewart's proposal for comprehensive reform of GAAP, this article offers a classic defense of traditional accounting practices and standards. Like the recent efforts of the FASB to achieve greater balance sheet realism through “fair value accounting,” Stewart's call to make economic profit the centerpiece of GAAP is said to rest on a mistaken premise–the widespread notion that audited financial statements are intended primarily to guide equity investors in setting stock prices. More important than the valuation role of public accounting is its “stewardship” function in detecting theft and gross misuse of corporate assets. And it is this stewardship role, with its emphasis on producing reliable (and conservative) numbers that can be readily verified by auditors, that is likely to be compromised by Stewart's proposal, fair‐value accounting, and other well‐meaning attempts to incorporate greater economic realism into GAAP statements.At the same time, however, the author agrees with Stewart's contention that GAAP a accounting numbers have major limitations for investors seeking to establish the market values of companies and for managers attempting to make value‐increasing investment and operating decisions. Accordingly, he endorses many of Stewart's proposed modifications of GAAP both for internal purposes, such as performance evaluation and incentive compensation, and for voluntary supplemental reporting to the investment community.
THE ENERGY MLP GOES INSTITUTIONAL: IMPLICATIONS FOR STRATEGY AND GOVERNANCE
Authors: Ciccotello Conrad S. , Muscarella Chris J. 
Published: April 2005

Master limited partnerships (MLPs) were popular in the 1980s because of the favorable tax treatment of their cash distributions. But since the Revenue Act of 1987, which imited the lines of business and income sources for which this tax treatment was available, virtually all remaining public MLPs have been in natural resource businesses.Institutional investors have traditionally avoided investing in master limited partnerships because any cash distributions must be treated as unrelated business income, creating an immediate tax liability. But in an innovative underwriting in May 001, Goldman Sachs offered shares in a limited liability company that would pay stock dividends equivalent to the cash distributions on its proportional ownership interest in Kinder Morgan Energy Partners, a pipeline operator. In effect, this structure allows tax‐exempt investors (institutions) to own an interest in Kinder Morgan Energy Partners without triggering unrelated business taxable income.An interesting aspect of this recent development is that while the MLP was originally viewed as a vehicle for slow‐growth firms to distribute cash and wind down operations, the “institutional” MLP could be used to facilitate growth by attracting needed investment to businesses currently housed in MLP form—typically energy transportation and storage infrastructure businesses (so‐called “mid‐stream” energy assets). The new structure raises some potential corporate governance challenges in that it is highly complex and offers investors only limited control rights. But the authors' conclusion is that the institutional MLP is likely to be a successful financing innovation whose tax‐favored status and extensive public disclosure will outweigh any governance concerns.
The Stop Voicing Contrast in French Sentences: Contextual Sensitivity of Vowel Duration, Closure Duration, Voice Onset Time, Stop Release and Closure Voicing
Authors: Abdelli-Beruh Nassima B. 
Published: April 2005

Abstract
This study examined the manner in which French speakers used some acoustic correlates to produce the stop voicing distinction in French sentences when syllables containing syllable initial and -final stops were between vowels (/pa_a/) and between voiceless fricatives (/pas_s/). Data analyses revealed that /b, d, g/ were longer, were more frequently phonated, and were preceded by longer vowels than /p, t, k/ in three conditions: syllable-initial stops between vowels and between voiceless fricatives and syllable-final stops between vowels. When a voiceless fricative /s/ followed /b, d, g/, the voicing contrast was reduced as a result of complete regressive voicing assimilation, achieved by the concomitant devoicing of /b, d, g/ closures and the significant reduction in voicing-related differences in preceding vowel and closure durations. When /s/ preceded /b, d, g/, the voicing distinction was enhanced: significant voicing-related duration differences were accompanied by the complete assimilation of /s/ to [z]. Overall,findings suggest that in French sentences, voicing assimilation is strictly regressive and complete assimilation is achieved by the covariation of several acoustic correlates, which attests to the complementarity of the underlying articulatory gestures.
Hydrogen Production by Steam Reforming of Ethanol Using Cobalt and Nickel Catalysts Supported on Strontium Titanate
Authors: Urasaki Kohei , Tokunaga Kazuhisa , Sekine Yasushi , Kikuchi Eiichi , Matsukata Masahiko 
Published: April 2005

Abstract
The steam reforming of ethanol over Co and Ni catalysts supported on SrTiO3 was carried out at 823 K and atmospheric pressure. It was found that Co/SrTiO3 showed a high catalytic activity and long-term stability and remarkably inhibited carbon deposition.
Direct Measurement of Photochromic Durability at the Single-molecule Level
Authors: Fukaminato Tuyoshi , Umemoto Tohru , Iwata Yasuhide , Irie Masahiro 
Published: April 2005

Abstract
A fluorescent photochromic diarylethene, which has excellent photostability and efficient fluorescence switching character even at the single-molecule level, was synthesized and the fatigue resistant property was quantitatively evaluated.
White Light Electroluminescence from a Dendritic Europium Complex
Authors: Li Shangfeng , Zhong Gaoyu , Zhu Weihong , Li Fuyou , Pan Jianfeng , Huang Wei , Tian He 
Published: April 2005

Abstract
A novel dendritic europium complex Eu(TCPD)3(Phen) with carbazole units as the periphery has been prepared and the device ITO//NPB//CBP:Eu(TCPD)3(Phen)//BCP//Mg:Ag gave out white light with the CIE coordinate (0.333, 0.348) at 16.2 V and maximum external quantum efficiency of 1.1%.
Novel Naphthalimide Fluorescent Sensors Selective for Certain Proteins on Basis of Non-covalent Interactions between Enzyme and Inhibitor
Authors: Cui Dawei , Qian Xuhong , Liu Fengyu , Zhang Rong , Yang Qing 
Published: April 2005

Abstract
A non-covalent interactions’ concept for proteins’ fluorescent sensor of solvent-sensitive naphthalimide dyes was developed on basis of enzyme–inhibitor principle, which could selectively bind certain hydrolases with significant fluorescence enhancements and apparent blue-shifts in emission wavelength.
Sorption of 3-amino-1,2,4-triazole and Zn(II) onto montmorillonite
Authors: Ikhsan Jaslin , Wells John D. , Johnson Bruce B. , Angove Michael J. 
Published: April 2005

AbstractAcid-base titrations and attenuated total reflectance-infrared (ATR-IR) spectroscopy of solutions containing Zn(NO3)2 and the herbicide 3-amino-1,2,4-triazole suggested that soluble complexes ZnL2+ and Zn(OH)L+ form, where L represents aminotriazole. Sorption experiments and modeling in systems containing K-saturated Wyoming (SWy-K) montmorillonite suggest that at low concentrations the aminotriazole sorbs primarily in cationic form via an ion-exchange mechanism. Sorption isotherms for aminotriazole are ‘s’-shaped, indicating a co-operative sorption mechanism as the concentration of the molecule increases. At higher concentrations, ATR-IR spectroscopy indicated the presence of cationic and neutral triazole molecules on the surface, while X-ray diffraction data suggest interaction with interlayer regions of the clay. When the concentration of the herbicide was high, initial sorption of aminotriazole cations modified the clay to make the partitioning of neutral molecules to the surface more favorable. Experiments conducted in the presence of Zn(II) indicated that below pH 7, Zn(II) and aminotriazole compete for sorption sites, while above pH 7 the presence of Zn(II) enhances the uptake of aminotriazole. The enhancement was attributed to the formation of an inner-sphere ternary surface complex at hydroxyl sites (SOH) on crystal edges, having the form [(SOZn(OH)L)]0.
Conversion of chrysotile to a magnesian smectite
Authors: Cheshire Michael , Gũven Necip 
Published: April 2005

AbstractChrysotile from Thetford Mines in Quebec, Canada was treated first with mild formic or oxalic acid at concentrations of 0.5 to 2.0 N at 200°C in Teflon-lined 12.0 mL Parr bombs. The reaction products were identified by X-ray diffraction as a poorly crystalline Fe-bearing kerolite-like 2:1 layer silicate (which will be described as a kerolitic precipitate or a kerolitic mesophase in this report). Electron microscopic examination showed a thin foily morphology for this kerolitic mesophase that may have formed by the following reaction:
(1)$\mathop {{\rm{M}}{{\rm{g}}_{\rm{6}}}{\rm{S}}{{\rm{i}}_{\rm{4}}}{{\rm{O}}_{{\rm{10}}}}{{\left( {{\rm{OH}}} \right)}_{{8_{\left( {\rm{s}} \right)}}}}}\limits_{{\rm{chrysotile}}} + 6.02{{\rm{H}}^{\rm{ + }}}_{\left( {{\rm{aq}}} \right)} + 0.54{\rm{F}}{{\rm{e}}^{{\rm{2 + }}}}_{\left( {{\rm{aq}}} \right)} \to \mathop {\left( {{\rm{M}}{{\rm{g}}_{{\rm{2}}{\rm{.46}}}}{\rm{Fe}}_{{\rm{0}}{\rm{.54}}}^{{\rm{2 + }}}} \right){\rm{S}}{{\rm{i}}_{\rm{4}}}{{\rm{O}}_{{\rm{10}}}}{{\left( {{\rm{OH}}} \right)}_{\rm{2}}} \cdot n}\limits_{{\rm{kerolitic}}\;{\rm{mesophase}}} {{\rm{H}}_{\rm{2}}}{{\rm{O}}_{\left( {\rm{s}} \right)}} + {\rm{3}}{\rm{.55M}}{{\rm{g}}^{{\rm{2 + }}}}_{\left( {{\rm{aq}}} \right)}$The magnetite impurity in the initial chrysotile asbestos served as the source of Fe in the above reactions. Subsequently, this kerolitic precipitate was reacted with 0.2 N NaOH for 48–96 h at 200°C and a highly crystalline smectite was formed with the same foily morphology as the kerolitic precipitate. X-ray spectral analyses of the kerolitic mesophase and smectite suggest the following reaction to have taken place:
(2)$\eqalign{ & \mathop {\left( {{\rm{M}}{{\rm{g}}_{{\rm{2}}{\rm{.46}}}}{\rm{Fe}}_{{\rm{0}}{\rm{.54}}}^{{\rm{2 + }}}} \right){\rm{S}}{{\rm{i}}_{\rm{4}}}{{\rm{O}}_{{\rm{10}}}}{{\left( {{\rm{OH}}} \right)}_{\rm{2}}}}\limits_{{\rm{kerolitic}}\;{\rm{mesophase}}} \cdot n{{\rm{H}}_{\rm{2}}}{{\rm{O}}_{\left( {\rm{s}} \right)}} + {\rm{0}}{\rm{.53M}}{{\rm{g}}^{{\rm{2 + }}}}_{\left( {{\rm{aq}}} \right)} + 0.54{\rm{NaO}}{{\rm{H}}_{\left( {{\rm{aq}}} \right)}} + 0.01{\rm{F}}{{\rm{e}}^{{\rm{3 + }}}}_{\left( {{\rm{aq}}} \right)} \to \cr & \;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\;\mathop {\;\;{\rm{N}}{{\rm{a}}_{0.54}}\left( {{\rm{M}}{{\rm{g}}_{{\rm{2}}{\rm{.99}}}}{\rm{Fe}}_{{\rm{0}}{\rm{.01}}}^{{\rm{2 + }}}} \right)\left( {{\rm{S}}{{\rm{i}}_{{\rm{3}}{\rm{.46}}}}{\rm{Fe}}_{{\rm{0}}{\rm{.54}}}^{{\rm{3 + }}}} \right){{\rm{O}}_{10}}{{\left( {{\rm{OH}}} \right)}_{{\rm{2}}\;\left( {\rm{s}} \right)}}}\limits_{{\rm{saponite}}} + 0.54{\rm{S}}{{\rm{i}}^{{\rm{4 + }}}}_{\left( {{\rm{aq}}} \right)} \cr} $The reaction products, a kerolitic mesophase and smectite, possess a non-fibrous habit in contrast to the fibrous (asbestiform) morphology of chrysotile.
Cation-site partitioning in Ti-rich micas from Black Hill (Australia): A multi-technical approach
Authors: Schingaro Emanuela , Scordari Fernando , Mesto Ernesto , Brigatti Maria Franca , Pedrazzi Giuseppe 
Published: April 2005

AbstractThe crystal chemistry of Ti-rich trioctahedral micas of plutonic origin, cropping out at Black Hill (South Australia) has been investigated by combining electron microprobe analysis, single crystal X-ray diffraction, Mössbauer spectroscopy and X-ray photoelectron spectroscopy. Chemical analyses have shown the samples taken to be quite homogeneous and Ti-rich (TiO2 ≈ 7 wt.%). Mössbauer investigation yielded Fe2+/Fe3+ ≈ 30. X-ray photoelectron spectroscopy analysis seems to suggest the occurrence of three Ti species: octahedral Tr4+(60%), octahedral Ti3+(26%), and tetrahedral Ti4+(14%). The analyzed sample belongs to the 1M polytype and the relevant crystal data from structure analysis are: a = 5.347(1) Å, b = 9.261(2) Å, c = 10.195(2) Å, β = 100.29°(1). Anisotropic structure refinement was performed in space group C2/m, and converged at R = 2.62, Rw = 2.80. Structural details (the c cell parameter, the off-center shift of the M2 cation towards 04, the bond-length distortions of the cis-M2 octahedron, the interlayer sheet thickness, the projection of K−O4 distance along c*, the difference <K−O>outer-<K−O>inner) support the occurrence of the Ti-oxy substitution (VIR2+ + 2(OH)− ⇌ Ti4+ + 202− + H2) in the sample. Analysis of structural distortions as a function of the Ti content revealed that the positions of the oxygens 03 and 04 are displaced in opposite senses along [100]. This produces an enlargement of the M1 site with respect to the M2 site and a shortening of the interlayer distance. This trend seems to be in common with other Ti-rich 1M micas of plutonic origin.
The 2M1 dioctahedral mica polytype: A crystal chemical study
Authors: Brigatti Maria Franca , Malferrari Daniele , Poppi Marco , Poppi Luciano 
Published: April 2005

AbstractThe structure of dioctahedral true micas such as muscovite and celadonitic muscovite (2M1 polytype, space group C2/c) is mostly affected by variations of the octahedral Al (VIAl) content. Crystals with greater Mg, Fe substitutions (i.e. celadonitic muscovite) reduce the dimensional difference between the larger trans-oriented M1 site and smaller cis-oriented M2 octahedral site. The octahedral anionic position O4 is displaced from the center of the hexagon, defined by 031 and 032 oxygen atoms (i.e. ‘octahedral hexagon’), both on and off the (001) plane. The distance between interlayer cation A and O4 is smaller in more substituted species, thus providing different orientations of the O4−H vector, as a function of VIAl. Octahedral distances (<M2−O3> and <M2−O4> are expressed as a function of cell parameters and VIA1 content, thus allowing an approximate estimate of site dimensions. These approximations are useful when a detailed structural refinement is not available. In celadonitic muscovite, the octahedral hexagon mean edge (<O31−O32>Hex) is not significantly affected by VIA1 content. The VIA1 increase produces both a decrease in cell lateral dimensions and a distorted ‘octahedral hexagon’. The decrease in a and b is consistent with a decrease of <O31−O32>Hex, whereas the distortion of the’ octahedral hexagon’ is consistent with an increase of (<031–032>Hex), because an irregular hexagon produces a longer mean edge than a regular hexagon of equal area.The tetrahedral mean basal edge (VI<O−O>bassal) is reduced as celadonitic substitution progresses. The tetrahedral rotation angle, α was thus found to increase from celadonite to muscovite. However, in muscovite with VIAl content between 1.8 and 2.0 atoms per formula unit (a.p.f.u.), α approaches a saturation value, thus showing a proportional increase of tetrahedral and octahedral sheet lateral dimensions. Furthermore, α variation allows a coarse approximation of the threshold VIAl content, below which celadonitic substitution may not progress.
Predicting Random Effects in Group‐Randomized Trials
Authors: Stanek Edward J. 
Published: April 2005

AbstractThe main objective in a group‐randomized trial is a comparison between treatments. Often, there is interest in the expected response for a particular group receiving a treatment. Since a random sample of groups is included in the trial, the parameter for such a group is represented as a random effect. In this context, predicting the expected response for a group requires predicting a random effect. We review proposed solutions to this problem focusing on differences in the model assumptions in a simple setting. We conclude that while popular computing solutions exist, fundamental open questions remain that impact interpretation.
Multiple Testing in Clinical Trials
Authors: Dmitrienko Alexei , Hsu Jason C. 
Published: April 2005

AbstractMultiplicity considerations play an important role in clinical trials with multiple treatment comparisons or endpoints. This article provides a high‐level review of key concepts in multiple testing, including control of false‐positive outcomes and popular multiplicity adjustments. The article also introduces and compares important statistical principles (union‐intersection, closed testing and partitioning principles) which provide a foundation for widely used multiple tests. The statistical methods described in this article are illustrated using examples from clinical trials.
A
liens of
A
merica: A Case Study
Authors:   Monterey WMD‐Terrorism Database (Revised)
Published: April 2005

Abstract
The group, Aliens of America, appears to have been the creation of Muharem Kurbegovic, better known as the Alphabet Bomber. The group first surfaced in 1974. Kurbegovic, a legal Yugoslavian immigrant who first came to the United States in 1967, began terrorizing various Los Angeles officials starting in 1973 as a response to denial of his application to open a dance club. The Aliens of America bragged that they possess nerve gas and they desire to liberate themselves from the “audacity and terror of the United States government.”
Anthrax (
Bacillus Anthracis
)
Authors: Godbold Gene 
Published: April 2005

Abstract

Bacillus anthracis
is listed by the Centers for Disease Control and Prevention as a Category A agent, of highest priority in terms of public health and national security. It is considered by most authorities to be the primary biological weapons and bioterrorism threat, a position supported by the fall 2001 “anthrax letters.” The organism has been developed by numerous state‐level offensive biological warfare programs in the past, and terrorist groups such as Aum Shinrikyo have pursued it as a weapon as well.
B. anthracis
is relatively easy to acquire and produce, and delivery is aided by the fact that its spores are highly resistant to heat, desiccation, and other environmental factors. Disease can occur in three forms depending on the route of infection. Of primary concern in a terrorism context is the inhalational form, caused by respiratory exposure to aerosolized spores. Lethality exceeds 80 percent in untreated individuals with this form of disease.
Anti‐Material Agents
Authors: Kosal Margaret E. 
Published: April 2005

AbstractMicroorganisms that metabolize organic and inorganic compounds are ubiquitous to the planet. The prospect of a bioterrorist using such an organism as a weapon is small, and the implications of this type of use would likely be far more economic or disruptive than life threatening. The use of recombinant DNA techniques (genetic engineering) has been suggested as a means to accelerate the natural degradation processes; however, little progress has been documented in the open literature to date.
Bioregulators
Authors: Pilch Richard F. 
Published: April 2005

AbstractIn 1989, the results of Project Bonfire, an ambitious undertaking of the former Soviet Union's biological warfare program, were presented at a review conference. Project Bonfire demonstrated for the first time that deliberate human action could turn a substance produced normally by body cells so it harmed the body itself. The substance in the study was myelin toxin, which was named so because it could damage the myelin sheaths of nerve cells and disrupt nerve impulse transmission through the body. Myelin toxin is a bioregulator. When present in elevated levels, it can overwhelm the body's compensatory systems. This article discusses the historical and future considerations of the use of bioregulators in weapon development. Examples of other bioregulators are endothelin, vasopressin, and Substance P.
Biosecurity: Protecting High Consequence Pathogens and Toxins Against Theft and Diversion
Authors: Salerno Reynolds M. , Estes Daniel P. 
Published: April 2005

Abstract
Biosecurity aims at the prevention of proliferation of biological agents by denying access to these by terrorists. Biosafety and biosecurity are two sides of the same coin. Pathogens may have useful applications, but it is important to protect the people working with them from accidental exposure. Various steps are involved in ensuring biosafety and biosecurity. Asset identification, threat identification, control and accountability of pathogens, and documentation should be part of this program. Putting in place a security program and development of a security culture can substantially reduce the risk of proliferation.
Biotechnology and Bioterrorism
Authors: Zilinskas Raymond A. , Dando Malcolm 
Published: April 2005

AbstractAdvances in modern biotechnology may have a significant impact on how biological weapons are acquired, produced, and delivered. Techniques that may be applicable to the weaponization of pathogens and toxins include genetic engineering, DNA technologies, protein engineering, and cell and tissue culture. These techniques might be applied to enhance any or all of the six characteristics or traits of microorganisms considered important for weaponization: hardiness, resistance, infectivity, pathogenicity, specificity, and detection avoidance. Expertise is still required to perform these tasks, however, as is applicable scientific information.
Characteristics of Future Bioterrorists
Authors: Dolnik Adam 
Published: April 2005

Abstract
In order to adequately address the threat of mass‐fatality bioterrorism, it is not only necessary to understand the level of this threat, but to identify the potential perpetrators of such an event. This article attempts to outline the probable characteristics of future bioterrorists in order to provide a profile by which groups that may attempt to procure and even use biological agents can be identified and preempted. Motivation, organization, capability, desire, and ability to innovate are the characteristics discussed. Although groups that are particularly dangerous may not break the technical hurdle of obtaining weapons of mass destruction, attempts may take the form of psychological threats.
B
reeders: A Case Study
Authors:   Monterey WMD‐Terrorism Database Staff
Published: April 2005

Abstract
The Breeders are a single‐issue environmental group that claimed responsibility for the Mediterranean fruit fly infestation in Southern California with the professed motive of protesting pesticide spraying in the area in 1989. Letters sent to various officials are the only known evidence of the group. Many letters may have been a hoax, but the infestation did display characteristics that suggest sabotage.
Camelpox
Authors: Kleinman Wendy 
Published: April 2005

Abstract
The camelpox virus is the closest relative of the variola virus, the cause of smallpox. Camelpox virus was investigated as part of Iraq's offensive biological weapons program. The Iraqis' interest may have been based on the idea that as a result of frequent contact with camels, Iraqi populations would be immune to camelpox but foreign troops would not. Another possibility is that the virus was being studied as simulant for the smallpox virus. The camelpox virus and other orthopoxviruses pose a threat to human populations, and a better understanding of their pathogenesis and management is needed.