scholarly journals Earthquakes and depleted gas reservoirs: which comes first?

2014 ◽  
Vol 2 (12) ◽  
pp. 7507-7519
Author(s):  
M. Mucciarelli ◽  
F. Donda ◽  
G. Valensise
Keyword(s):  
Oil And Gas ◽  
Gas Reservoirs ◽  
Po Plain ◽  
The Public ◽  
Hydrocarbon Traps ◽  
Fold And Thrust Belt ◽  
Depleted Gas Reservoirs ◽  
The Impact ◽  
Practical Implications ◽  
Shed Light

Abstract. While scientists are paying increasing attention to the seismicity potentially induced by hydrocarbon exploitation, little is known about the reverse problem, i.e. the impact of active faulting and earthquakes on hydrocarbon reservoirs. The recent 2012 earthquakes in Emilia, Italy, raised concerns among the public for being possibly human-induced, but also shed light on the possible use of gas wells as a marker of the seismogenic potential of an active fold-and-thrust belt. Based on the analysis of over 400 borehole datasets from wells drilled along the Ferrara-Romagna Arc, a large oil and gas reserve in the southeastern Po Plain, we found that the 2012 earthquakes occurred within a cluster of sterile wells surrounded by productive ones. Since the geology of the productive and sterile areas is quite similar, we suggest that past earthquakes caused the loss of all natural gas from the potential reservoirs lying above their causative faults. Our findings have two important practical implications: (1) they may allow major seismogenic zones to be identified in areas of sparse seismicity, and (2) suggest that gas should be stored in exploited reservoirs rather than in sterile hydrocarbon traps or aquifers as this is likely to reduce the hazard of triggering significant earthquakes.

scholarly journals Earthquakes and depleted gas reservoirs: which comes first?

2015 ◽  
Vol 15 (10) ◽  
pp. 2201-2208 ◽  
Author(s):  
M. Mucciarelli ◽  
F. Donda ◽  
G. Valensise
Keyword(s):  
Statistical Tests ◽  
Northern Italy ◽  
Relative Distribution ◽  
Gas Wells ◽  
Gas Reservoirs ◽  
Earthquake Sources ◽  
Hydrocarbon Traps ◽  
Depleted Gas Reservoirs ◽  
Production History ◽  
The Impact

Abstract. While scientists are paying increasing attention to the seismicity potentially induced by hydrocarbon exploitation, so far, little is known about the reverse problem, i.e. the impact of active faulting and earthquakes on hydrocarbon reservoirs. The 20 and 29 May 2012 earthquakes in Emilia, northern Italy (Mw 6.1 and 6.0), raised concerns among the public for being possibly human-induced, but also shed light on the possible use of gas wells as a marker of the seismogenic potential of an active fold and thrust belt. We compared the location, depth and production history of 455 gas wells drilled along the Ferrara-Romagna arc, a large hydrocarbon reserve in the southeastern Po Plain (northern Italy), with the location of the inferred surface projection of the causative faults of the 2012 Emilia earthquakes and of two pre-instrumental damaging earthquakes. We found that these earthquake sources fall within a cluster of sterile wells, surrounded by productive wells at a few kilometres' distance. Since the geology of the productive and sterile areas is quite similar, we suggest that past earthquakes caused the loss of all natural gas from the potential reservoirs lying above their causative faults. To validate our hypothesis we performed two different statistical tests (binomial and Monte Carlo) on the relative distribution of productive and sterile wells, with respect to seismogenic faults. Our findings have important practical implications: (1) they may allow major seismogenic sources to be singled out within large active thrust systems; (2) they suggest that reservoirs hosted in smaller anticlines are more likely to be intact; and (3) they also suggest that in order to minimize the hazard of triggering significant earthquakes, all new gas storage facilities should use exploited reservoirs rather than sterile hydrocarbon traps or aquifers.

Accounting for gaming in the time of plague: COVID-19 in Macau

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Noronha ◽  
Jieqi Guan ◽  
Sandy Hou In Sio
Keyword(s):  
Critical Event ◽  
Gaming Industry ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Social Account ◽  
The Government ◽  
The Impact ◽  
Practical Implications

Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

Public budgetary roles in Iran: perceptions and consequences

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Graham Gal ◽  
Bita Mashyekhi
Keyword(s):  
Transition Process ◽  
Budget Process ◽  
Public Budgeting ◽  
Content Type ◽  
Roles And Responsibilities ◽  
The Public ◽  
The Government ◽  
The Impact ◽  
Practical Implications ◽  
Budgeting Process

Purpose This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system. Design/methodology/approach This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm. Findings Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI. Research limitations/implications While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study. Practical implications When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions. Originality/value This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.

How do relational variables affect export performance? Evidence from Malaysian exporters

2019 ◽  
Vol 31 (1) ◽  
pp. 128-156 ◽  
Author(s):  
Abdel Hafiez Ali Hasaballah ◽  
Omer Faruk Genc ◽  
Osman Bin Mohamad ◽  
Zafar U. Ahmed
Keyword(s):  
Design Methodology ◽  
Positive Impact ◽  
Emerging Market ◽  
Export Performance ◽  
Content Type ◽  
Building Trust ◽  
Path Analyses ◽  
The Impact ◽  
Practical Implications ◽  
Shed Light

PurposeThe purpose of this paper is to analyze the influences of relational variables on export performance and the interactions among relational variables in the emerging market context of Malaysia.Design/methodology/approachThe study used a mail questionnaire sent to Malaysian companies that export to Arab-speaking countries and achieved a response rate of 27.92 percent, resulting in a sample of 106 exporters.FindingsThe results of the path analyses indicate a positive impact of relational variables (adaptation, cooperation and communication) on export performance. However, the authors found that the impact was mediated by trust and commitment, rather than being direct.Research limitations/implicationsThe findings suggest that the impact of relational variables on export performance is complex and indirect. Mediators and moderators play important roles in this relationship.Practical implicationsFirms should invest in export relationships with the aim of building trust and commitment, which are the primary factors that affect export performance.Originality/valueThe authors have shed light on the way relational variables affect export performance. Moreover, this study contributes to a better understanding of small emerging markets, which are poorly represented in studies in this field.

scholarly journals Tax Reform: Is it Welfare-Enhancing or Welfare-Reducing?

2021 ◽  
Vol 21 (3) ◽  
pp. 1101-1112
Author(s):  
Roshaiza Taha ◽  
Norsiah Ahmad ◽  
Wan Anisah Endut ◽  
Saeed Rabea Ali Baatwah
Keyword(s):  
Tax Reform ◽  
Consumer Welfare ◽  
Price Effect ◽  
Policy Changes ◽  
The Public ◽  
Goods And Services ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
Shed Light

The ongoing tax reform in Malaysia has triggered our motivation to understand the effect of such reform on the public since the government has continuously emphasised that the changes would not burden the consumer. Whether this is a myth or reality is deemed interesting to ponder upon. Thus, this study aims to provide evidence concerning Malaysian tax reform on consumer welfare by looking at the price effect, consumer burden, and inflation. Price observations of the pre-, during and post-reformation period were conducted to provide meaningful evidence. Interestingly, the outcome of the observation rules out the public accusation that the tax reform would boost the price of goods and services and further result in a welfarereducing event. Also, a review of the recent statistics on poverty incidence does not show a negative effect of tax policy changes on society’s welfare. It is hoped that the discussion provided in this paper will shed light on the impact of tax reformation in Malaysia, albeit a further thorough examination might be required. 

Filling in the Blanks: A New Method for Estimating Campaign Effects

2006 ◽  
Vol 36 (2) ◽  
pp. 269-290 ◽  
Author(s):  
JOHN GEER ◽  
RICHARD R. LAU
Keyword(s):  
Presidential Elections ◽  
Fundamental Problem ◽  
The United States ◽  
Political Campaigns ◽  
National Data ◽  
Campaign Effects ◽  
The Public ◽  
Identical Manner ◽  
The Impact ◽  
Shed Light

Scholars have invested a great deal of effort in trying to estimate the impact of political campaigns on the public. While progress has been made, one fundamental problem continues to plague our attempts to study campaigns: the lack of good, detailed data about the behaviour of candidates. In the United States, for instance, the presidential battle is a national struggle that unfolds locally on the stages of fifty states, yet most data collection efforts have treated presidential elections as if they were national contests, conducted (implicitly) in an identical manner across the entire country. Using available (national) data as a baseline and theory to predict plausible variations from that baseline, the authors devise a method for simulating variation in presidential campaigns across states and over election years—one of the crucial missing pieces of the puzzle. Their method generates a range of plausible effects, which is often narrow enough to shed light on important hypotheses. It can be employed whenever data are available at a more aggregate level than is desirable. This method is then applied to assess the debate over the impact of attack advertising on turnout. This approach suggests that campaign negativism stimulated (rather than demobilized) turnout in presidential elections from 1980 through 2000.

The likelihood of widespread accounting manipulation within an emerging economy

2021 ◽  
Vol 11 (2) ◽  
pp. 312-339
Author(s):  
Lan Anh Nguyen ◽  
Brendan O'Connell ◽  
Michael Kend ◽  
Van Anh Thi Pham ◽  
Gillian Vesty
Keyword(s):  
Emerging Economies ◽  
Design Methodology ◽  
Emerging Economy ◽  
Experimental Methodology ◽  
Fraud Triangle ◽  
Content Type ◽  
Unethical Behaviors ◽  
The Impact ◽  
Practical Implications ◽  
Shed Light

PurposeThe study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.Design/methodology/approachThe study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.FindingsOur findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.Research limitations/implicationsWhile the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.Practical implicationsThe study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.Originality/valueThe fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

The Antaeus column: does the “open access” advantage exist? A librarian's perspective

2009 ◽  
Vol 58 (7) ◽  
pp. 477-481 ◽  
Author(s):  
Nicholas Joint
Keyword(s):  
Open Access ◽  
Design Methodology ◽  
Good Evidence ◽  
Evaluation Tool ◽  
Research Activity ◽  
Content Type ◽  
The Impact ◽  
Practical Implications ◽  
Shed Light ◽  
Remote Analysis

PurposeThe purpose of this paper is to discuss the evidence about the benefits of running open access repositories, with particular emphasis on the so‐called “open access advantage.”Design/methodology/approachA brief account of the evolving arguments for open access, together with a summary and analysis of some recent articles proposing arguments for and against the idea of “open access advantage.”FindingsThe paper finds that many of the original arguments for the benefits of open access have fallen by the wayside; but that, in spite of this, there is a good evidence that an “open access advantage” does exist. The application of straightforward library statistical counting measures which are traditionally used to evaluate user benefits of mainstream services is just as effective an evaluation tool as more sophisticated citation analysis methods.Research limitations/implicationsAs much of the research into the impact of open access on citation counts of articles is highly complex and narrowly focussed, a continuation of such abstract research activity may obscure this topic rather than shed light.Practical implicationsThe insights of practitioner librarians into repository evaluation are highly important.Originality/valueThis article attempts to refocus the discussion of open access repositories away from the more abstract and remote analysis of their benefits, and emphasise that open access repositories are straightforward information services like any other, and should be evaluated on the same terms.

On the drivers of BNDES credit to Brazilian state governments

2019 ◽  
Vol 11 (2) ◽  
pp. 283-302
Author(s):  
Paulo Rogério Faustino Matos ◽  
Jaime de Jesus Filho
Keyword(s):  
Design Methodology ◽  
State Governments ◽  
Content Type ◽  
The Public ◽  
Brazilian State ◽  
National Economic ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time. Design/methodology/approach The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables. Findings The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES. Practical implications This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil. Originality/value Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.

Opportunities for auditing research: back to our interdisciplinary roots

2017 ◽  
Vol 25 (3) ◽  
pp. 336-350 ◽  
Author(s):  
David Hay
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Interdisciplinary Research ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
The Public ◽  
Research Findings ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements. Practical implications Standard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards. Originality/value The paper evaluates existing research and provides suggestions for future research.

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