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TNAZ (1,3,3-trinitroazetidine) is a highly nitrated four membered nitrogen heterocyclic ring with greater performance when compared to melt castable explosive, TNT (trinitrotoluene). Desensitization of explosives is a significant area in military use. One current method is to use additives and coatings for explosives, as in the case of RDX. Another tactic would be to attempt small molecular level chemical changes in the explosive that bring the expected decrease in sensitivity without noteworthy loss in performance. TNAZ has three nitro groups. We thought that conversion of the nitro groups to nitroso and amine groups may decrease the sensitivity. We have correlated the bond dissociation energies with sensitivity and h50 values obtained from Keshavarz relations. We have also investigated chemical hardness and Mulliken electronegativities employing the frontier molecular orbitals. Furthermore, the explosive properties, i.e. detonation velocity (D), and detonation pressure (P) have been questioned by using both Kamlet-Jacobs equations and Keshavarz relations. Detonation products and power index values have also been calculated. We have proved that molecular modification is an operative method in desensitization of TNAZ.

TNAZ (1,3,3-trinitroazetidine) is a highly nitrated four membered nitrogen heterocyclic ring with greater performance when compared to melt castable explosive, TNT (trinitrotoluene). Desensitization of explosives is a significant area in military use. One current method is to use additives and coatings for explosives, as in the case of RDX. Another tactic would be to attempt small molecular level chemical changes in the explosive that bring the expected decrease in sensitivity without noteworthy loss in performance. TNAZ has three nitro groups. We thought that conversion of the nitro groups to nitroso and amine groups may decrease the sensitivity. We have correlated the bond dissociation energies with sensitivity and h50 values obtained from Keshavarz relations. We have also investigated chemical hardness and Mulliken electronegativities employing the frontier molecular orbitals. Furthermore, the explosive properties, i.e. detonation velocity (D), and detonation pressure (P) have been questioned by using both Kamlet-Jacobs equations and Keshavarz relations. Detonation products and power index values have also been calculated. We have proved that molecular modification is an operative method in desensitization of TNAZ.

PurposeThe aim of this paper is to describe senior lecturers' experiences of and reflections on the influence of gender on their work and career possibilities.Design/methodology/approachEight informants, four female and four male university teachers, representing different schools at a Swedish university college were interviewed. A qualitative content method was used for analysis.FindingsThe findings revealed that the lecturers at the university college had an experience of academic gender neutrality. The findings also pointed to experiences of gendered practice that had been internalized and made normal. It also revealed that the lecturers did not consider or reflect on the gap between experiences of and reflections on gender neutrality and gendered practice.Research limitations/implicationsEven if the number of informants is small, the findings have something important to tell about the gap between gender‐neutral academia and practice in academia.Originality/valueThe findings imply that although the Swedish model of equality work has been successful in many ways, a confrontation on the micro‐political level is required to achieve a gender equality workplace environment and to increase women's career possibilities.

A methodology is presented for assessing the information value of an additional dosage experiment in existing bioassay studies. The analysis demonstrates the potential reduction in the uncertainty of toxicity metrics derived from expanded studies, providing insights for future studies. Bayesian methods are used to fit alternative dose‐response models using Markov chain Monte Carlo (MCMC) simulation for parameter estimation and Bayesian model averaging (BMA) is used to compare and combine the alternative models. BMA predictions for benchmark dose (BMD) are developed, with uncertainty in these predictions used to derive the lower bound BMDL. The MCMC and BMA results provide a basis for a subsequent Monte Carlo analysis that backcasts the dosage where an additional test group would have been most beneficial in reducing the uncertainty in the BMD prediction, along with the magnitude of the expected uncertainty reduction. Uncertainty reductions are measured in terms of reduced interval widths of predicted BMD values and increases in BMDL values that occur as a result of this reduced uncertainty. The methodology is illustrated using two existing data sets for TCDD carcinogenicity, fitted with two alternative dose‐response models (logistic and quantal‐linear). The example shows that an additional dose at a relatively high value would have been most effective for reducing the uncertainty in BMA BMD estimates, with predicted reductions in the widths of uncertainty intervals of approximately 30%, and expected increases in BMDL values of 5–10%. The results demonstrate that dose selection for studies that subsequently inform dose‐response models can benefit from consideration of how these models will be fit, combined, and interpreted.

ABSTRACT: This case, which is derived from an actual fraud occurrence, provides an opportunity for students to employ fraud theory and assess the three conditions generally present when fraud occurs, i.e., incentive, opportunity, and ability to rationalize. Specific applications include the major provisions of SAS No. 99 (American Institute of Certified Public Accountants [AICPA] 2002), e.g., professional skepticism, brainstorming, risk assessment, and communication of findings. The case is designed with a scientific perspective, proceeding through the five sequential steps of a fraud examination (validate the suspicion, create a hypothesis, test, refine, and communicate). The case also provides an opportunity for students to employ financial statement analysis, journal entry testing, indirect methods of income reconstruction, and other evidence-gathering techniques in a realistic context. Additional topics include business valuations, ethics, professional standards, types of engagements, internal control, agency theory, and alternative dispute resolution. This case is suitable for use in an upper-level undergraduate or graduate course in auditing or forensic accounting, as well as practitioner education.

PurposeThe purpose of this paper is to examine the perception of export problems differentiating high‐performing export manufacturing companies from low‐performing ones in the context of two developing countries: Turkey and Lebanon.Design/methodology/approachThe paper focuses on the above objectives and aims at shedding light on them by testing some hypotheses. A structured questionnaire was applied to 144 Turkish companies and 71 Lebanese companies through the mail. The response rate was 20 percent for the Turkish sample and 23 percent for the Lebanese.FindingsSome differences were identified between high‐ and low‐performing Turkish and Lebanese manufacturing companies regarding the perception of export problems. The differences were grouped and discussed under internal and external export problems. Highlighted effects of such internal export problems were insufficient production capacity, packaging, and exporting being difficult and costly; and external problems were the imposition of high‐tariff/non‐tariff barriers by foreign countries.Originality/valueWhilst some of the literature has focused on company export barriers, there is a lack of studies investigating the effects of those problems on export performance, especially in developing countries. It is hoped that the paper's findings will help managers and policy makers to improve company and, thereby, country performance.