bluuebunny/crossref_metadata_2025 huggingface dataset:
MENINGKATAN MUTU PENDIDIKAN MELALUI PENERAPAN MANAJEMEN BERBASIS SEKOLAH
Authors: Mansur Nurdin
Published: February 2017

Administration has a wider meaning than management, for management is the core of administration. Educational management is a systematic and comprehensive process of cooperation to reach the goals of national education. Through educational management, everything related to the management process of education is done to achieve the goal of organization either for short, mid, or long term goals. School based management has several characteristics to empower many things, such as: small group formation, transfer of responsibility, leader made of participant, teacher as a facilitator, a democratic process and flexible relationship. Everything in school- based management is decided based on mutual understanding among the equal participant through a democratic way. Through school-based management it is hoped that headmasters, teachers, administrative staffs and also society can implement the education based on the era development and characteristic of the environment as well as the demand of global education.
Being on top of your game at the bottom of the pyramid
Authors: Oodith Pravina D. , Parumasur Sanjana Brijball
Published: February 2017

This paper analysed the viability of Prahalad’s Bottom of the Pyramid (BOP) proposition within the South Africa context as a mechanism to eradicate/minimize poverty by ensuring a joint collaborative effort by government, NGOs, large domestic firms, multinational corporations (MNCs) as well as the poverty stricken citizens themselves. It conceptualized the BOP proposition and, having reviewed statistics on the extent of poverty globally and in South African in particular, confirmed that the BOP is a lucrative market in the South African context. From the paper, it is evident that the BOP proposition, if effectively implemented, has the potential to reduce poverty in South Africa and increase the profits of MNCs. It then reviewed Prahalad’s twelve Principles of Innovation and strategically divided these into six differentiation and six low-cost strategies. The paper concludes by articulating creative strategies (based on Prahalad’s 12 principles of innovation) for active participation and competitive advantage at the bottom of the pyramid, which are vividly presented in a model for strategic partners especially multinational corporations (MNCs) to adopt when expanding their scale of operations to incorporate the BOP market.
Organizational structure, ownership structure and credit ratings: evidence from SMEs.
Authors: Ahmed Neveen , Farooq Omar , Bouaddi Mohammed
Published: February 2017

This paper documents that credit ratings of closed corporations depend on their organizational structure and ownership structure (family management and family control). Using the data from the Survey of Small Business Finance (SSBF), we show that S-Corporations have higher credit ratings than C-Corporations. We argue that lower information asymmetries inherent in S-Corporations lead to better credit ratings. We also show that ownership structure – as explained by family control and family management – is also associated with higher credit ratings. We argue that increased monetary stake of a single entity – family – translates into his altruistic commitment and increased effort, thereby improving credit ratings.
Governance and performance of banks in Brazil
Authors: Borges Bianca , Carvalhal Andre
Published: February 2017

The aim of this work is to analyze the relation between governance, ownership structure and performance of banks in Brazil. This work contributes to the literature, because there are only a few studies about governance of financial institutions in emerging markets. Our results indicate that banks with good governance have higher performance and lower administrative expenses. Contrary to the international literature, we find that, in Brazil, foreign banks have worse performance and higher administrative expenses, whereas State-owned banks have better performance and lower expenses.
Dilemmas in accounting research and implication for management
Authors: Ngwakwe Collins C
Published: February 2017

This paper engages in a review and discussion of some problems confronting accounting research and the implication for management. It is motivated by seeming doubt regarding the functionality of accounting research in updating accounting information to meet social, environmental and economic challenges that is associated with contemporary managements problems. The methodological approach is rooted in reviews. The dilemmas that the paper revealed are methodological dilemma, curriculum mismatch and application of research to practice. These dilemmas have some tendencies of asphyxiating innovation in accounting research. The paper points out that accounting is deeply implicated in allocation of social and economic resources, hence aligning accounting research purely toward economic bias is asymmetry of accounting function and may be dysfunctional in attending to and assisting with the contemporary management problems. Accounting researchers must therefore wake up to the realities of pluralism in accounting research which may accommodate and contribute to resolving social behavioural and political problems of management. The paper makes modest suggestions for making accounting research meet the exigencies of modern management problems. These includes the need for curriculum redesign to embrace management and social theories and research methodology in first degree accounting curriculum; the need for accounting research to embrace pluralism of paradigms to enhance its ability to assist in solving diverse management problems; and the need for accounting research to reflect management practice to explore the applicability of accounting theories, standards and techniques to management problems. There is scant literature linking accounting research dilemmas to management, hence the budding ideas in this paper offer agenda for a continuing research toward innovation in accounting research
Servqual: Students’ perception and satisfaction with regards to quality of service provided by student administration departments within tertiary institutions
Authors: Nell Corinne E. , Cant Michael Colin
Published: February 2017

To deliver quality service can be regarded as a key success factor for any tertiary institution that wants to be successful and profitable. It is evident that many tertiary institutions are ignorant towards the level of service they provide to their students. This can have either a positive or a negative effect on their students’ attitudes towards the institution. As a result of this a study was conducted among South African students that were registered at a tertiary institution. It is believed that the issues identified in a South African context will be applicable to students on an international scale, as there are huge similarities of this nature between universities in different countries. The aim of this study was to determine students’ perceptions and their satisfaction with the quality of services provided by Student Administration departments within the tertiary institution. Their perception and satisfaction was measured based on the SERVQUAL elements - empathy and assurance. The results obtained from this study can be used by the Student Administration departments of all universities to improve their level of service to students by gaining a better understanding of their needs. Quantitative survey research was implemented and 200 structured questionnaires were distributed among students. The results indicated that students’ perception about the quality of the service, as well as the overall level of satisfaction of the service in terms of assurance and empathy, are slightly above average, but that considerable improvements can be made on this
The quality of disclosure in the annual reports: Evidence from an emerging market
Authors: Islam Tahmin Fatema , Houqe Muhammad Nurul
Published: February 2017

This paper aims at determining the quality of disclosure in the annual reports of the listed companies in the Dhaka Stock Exchange Ltd. by applying the Singhvi and Desai (1971) index over the twenty seven selected companies of the "Food and Allied" and "Engineering" sector. The twenty-seven companies use the index to describe the trend of reporting practices for the years 2007 and 2008. We find that most of the companies are very much consistent in their disclosure practice. But a very few companies tried to enhance the quality of disclosure over the years.
Transparency in executive compensation and corporate governance in Brazil
Authors: Carvalhal Andre , Cochrane Pedro
Published: February 2017

Studies regarding executive compensation are still recent in Brazil, and are predominantly focused on qualitative surveys. Usually the reason given to justify the lack of studies in this area is the absence of available data, or the level of quality and transparency when the data exist. This study analyzes the relationship between governance practices and transparency in disclosure of executive compensation data by Brazilian companies. One of the contributions of this study to existing literature is the creation of an original transparency index for executive compensation. Using the listing of ADRs in the U.S. and on the “Novo Mercado” of the Brazilian stock exchange (BM&FBovespa) as proxy variables for good governance practices, the results show that companies with ADRs tend to be more transparent regarding executive compensation. On the other hand, there is no significant relation between executive compensation transparency and listing on Novo Mercado. This conclusion makes sense, given that the U.S. law includes detailed guidelines for information on executive compensation, whereas the Novo Mercado does not contain specific rules regarding disclosure of executive compensation.
The importance of knowledge and skills transfer in the private equity, venture capital and angel investing process
Authors: Cadle S.W. , Van Rooyen Johan H.
Published: February 2017

New business development is one of the most important contributors to economic growth, job creation and economic prosperity of any country. The successful creation of new ventures is a difficult process with many risks involved. The reward of a successful venture is such that many investors are prepared to accept a certain level of risk in the hope of achieving high returns on their capital invested. Many different aspects contributing to the success of a new venture and specifically the importance of the transfer of knowledge and skills in the investment process, was researched. Venture capital investment in the broader sense, including angel investing, venture capital and private equity investment, are important contributors to economic growth and prosperity. Venture capital and Angel investing are seen to be risky ways to invest. However, the risk may be reduced through the active involvement investment process thereby transferring knowledge. The investor is not only a provider of funds but also the provider of knowledge and skills to assist the venture to become successful. The literature review included the results from research recently conducted in the United States of America and Europe. This research highlighted factors, other than merely having a good business idea, that influence the success of a new venture. The global research clearly indicates that the active involvement of the angel investors, venture capitalists and private equity investors in new ventures, through the transfer of knowledge and skills, determines the success of the investment in new business development. The survey that was done in the SA venture capital environment support this outcome although the SA venture capital market sector is in the early stages of development and focuses on private equity investment and not so much new business development. The SA venture capital market discounts their risk through tangible securities taken in the investment process. Investments made are large amounts in well-established ventures with complete management teams where the investor’s involvement is restricted to control and ensuring that the venture complies too the expectation of the providers of the funds. The SA market concentrates much more on control and monitoring as their counterpart in the USA. The main objective of the study, to determine the impact of the transfer of knowledge and skills by the investor to the investee, is supported by the research done in the USA. The effect of the transfer of knowledge and skills is further supported by the effect on the long term return. The transfer of knowledge and skills and active participation increases the expected IRR. The findings are also supported by the literature research done indicating important elements needed to enhance the venture’s chances of success.
Levels of advancement in supply chain planning by large-scale petrochemical companies in South Africa
Authors: Louw Johan J. , Pienaar Wessel
Published: February 2017

The adoption of a full supply chain approach in the chemical industry is still relatively slow compared to other industries. Although the awareness has been kindled, very few petrochemical companies have advanced to a point where supply chain considerations and influences are proactively taken into account and incorporated in the formulation of corporate- and unit-specific business strategies/tactics, and formally structured and applied. Conventional supply chain integration concepts focus primarily on the internal and external integration of individual supply chains. Due to the highly integrated nature of petrochemical value chains, the related supply chains should also be integrated by taking account of enterprise/industry-wide synergies and interdependencies. Since not much research has been done to indicate the level of advancement in terms of supply chain planning in large-scale, South African-based petrochemical companies, this empirical research is the first of its kind. This research provides useful information regarding an understanding of the petrochemical industry, appropriate supply chain planning practices and the level of advancement in a number of related planning dimensions.
Modeling executive pay as a barrier call
Authors: Canil Jean M. , Rosser Bruce A.
Published: February 2017

Criticism by the Administration at the height of the global financial crisis of ‘excessive’ company bonuses rekindles debate on the link between executive pay and firm performance. We model the relationship between realized CEO pay and an earnings-adjusted barrier call as the dependent variable. We employ both externally- and internally-derived metrics of target financial performance. Pay components are found strongly interrelated. Salary sensitivities to the dependent variable are broadly consistent with determination of a reservation wage set by the executive labor market, while annual bonuses are paid for expected above-target performance, but are also capped. Long-term incentive plans are used to mitigate noise in earnings only when above-target performance is expected. Hence, we find no evidence of excessive’ bonuses, at least during the interval ending in fiscal 2005. Rather, we document evidence that the ‘excessiveness’ may in fact be present in salaries.
Corporate governance and the divergence of learning channels
Authors: Cheung William Ming Yan , Lei Adrian , Tao Libin
Published: February 2017

We study the relation between corporate governance, market liquidity and stock price informativeness. Firms with more informative stock prices are associated with larger transaction volume, larger bid-ask spread and better corporate governance. Thisliquidity-informativeness relation is significant for firms with high antitakeover provision (bad corporate governance). However, bid-ask spread is insignificantly associated withprice informativeness for firms with less antitakeover provision (good corporate governance). This supports that firm-specific return variation better measures stock price informativeness when firm has strong corporate governance framework. Our results suggest that (i) more (less) informed trading activities associated with weak (strong) corporate governance, and (ii) corporate governance explains the cross-sectional variation in information efficiency of stock prices. Our results are consistent with theories in financial market learning that investor learn from informed trading activities associated with weak governance firms and informative disclosure from strong governance firms.
Evaluating the performance of board members: A portrait of Canadian firms
Authors: Berthelot Sylvie , Di Vito Jackie , Gagné Vincent
Published: February 2017

The object of this study is to examine how board members’ performance is evaluated and how they are compensated. In the last decade, the board of directors of publicly traded firms has been under strict surveillance by market participants and regulatory bodies. However, although market regulators require the full disclosure of executive and directors’ compensation plans, very few guidelines exist as to how directors should be evaluated. Hence, by thoroughly examining the information disclosed in management proxies, this study shows that publicly traded Canadian firms do indeed evaluate board members’ performance. However, the information disclosed regarding the evaluation of board members is parsimonious and mostly generic. Based on a sample of 173 Canadian firms, our findings also indicate that equity based incentive plans through differed share units (DSUs) are most often used as means to compensate directors.
The effects of corporate governance, bank risks and capital on bank performance in Malaysia (2004-2009)
Authors: Wan Mohammad Wan Masliza , Charumbira Takunda Guest
Published: February 2017

This study seeks to investigate the effects of corporate governance, risk and capital on the performance of Malaysian banks. This gives incremental insights on the effects of new regulations; revised Malaysian Code on Corporate Governance (MCCG, 2007) and the implications of this code on the performance of Malaysian banks. This is by addressing the level of boards and audit committees independence, risks and the level of risks weighted capital (RWC) on banks performance. In particular, this study aims to investigate whether regulations improves banks performance.
Analysis of firm efficiency and performance in the Chinese finance industry from ownership perspective
Authors: Shan Yuan George , Xu Lei
Published: February 2017

Nowadays the finance industry plays vital roles in supporting China’s economic growth. This study examines impacts of ownership concentration and various ownership categories on the performance of the 28 listed financial institutions in China, between 1999 and 2009. Our results indicate that ownership concentration, legal person and foreign ownership do not improve financial institutions’ performance while state ownership has negative impacts. However, these results are moderated by firm size. State and legal person ownerships have positive impacts on large financial institutions’ performance because of their great public scrutiny and political pressure.
Tests of two optimal incentive models for executive stock options
Authors: Canil Jean M. , Rosser Bruce A.
Published: February 2017

Using a unique data set, we test theoretical propositions relating to grant size and exercise price in determination of optimal executive compensation. For Hall and Murphy, pay-performance sensitivity does not behave as predicted with respect to CEO risk aversion and diversification, but the latter supports observed grant size while ATM grants exhibit positive abnormal returns as predicted. Consistent with Choe, exercise price is found inversely related to leverage. The unexpected positive relation between grant size and stock volatility is conjectured driven by CEOs’ influencing large grants, which are found associated with weak corporate governance but ameliorated by outside directors.
Audit committee composition, compensation committee composition, and compensation transparency
Authors: Felo Andrew J.
Published: February 2017

The increase in executive and director compensation in recent years has resulted in increased scrutiny of corporate compensation practices. Similarly, a recent survey indicates that 75 percent of directors and 75 percent of institutional investors believe that the manner in which executive pay is determined in the US is damaging to the image of corporate America (Perkins 2008). Investors, regulators, and other stakeholders have called on firms to provide greater transparency concerning these practices. My results from a sample of US firms indicate that compensation committee composition plays a greater role in the transparency of compensation practices than does audit committee composition. In addition, the independence of committee members is more important than their financial expertise. Investors, regulators, and other stakeholders outside of the US looking to increase the transparency of corporate compensation practices should look to increase the independence of compensation committees as one possible way to increase the transparency of corporate compensation practices.
The popular revolution of Tunisia and the system of corporate governance in the companies listed on the stock exchange
Authors: Regaieg Boutheina , Abdallah Meriam Ben
Published: February 2017

This paper examines the specificities of the governance system in Tunisian companies through the remuneration policy for executives, the board and the ownership structure in the period before the revolution. The purpose of this work is to identify possible dysfunctions and subsequently propose ways of to rehabilitate governance mechanisms and optimize their effectiveness. The agency theory identifies the necessary conditions for effective controlling. Empirical validation on a panel of 30 Tunisian companies listed on the Tunis Stock Exchange and observed for two years (between 2008 and 2009), Shows firstly that the policy of executive compensation is not a mechanism for effective governance, and secondly that the impact of internal control mechanisms on performance, through its components, seems mixed.
Wolsey, Henry, Wyclif and More in Tyndale’s
Authors: Millus Donald J.
Published: February 2017

William Tyndale’s Exposition is a mixture of translation, commentary, and criticism of historical figures. The bulk of the work is an ad hoc translation of St. John’s first epistle. Tyndale’s commentary focuses on his familiar theme of faith over works, especially superstitious works, as the key to salvation. But Tyndale is always concerned with current events: the death of Cardinal Wolsey, the life of Henry VIII, and the hypocritical vilification of the proto-reformer John Wyclif are his main targets. Surprisingly, he quotes his foe Thomas More favorably. But is Tyndale in defending Wyclif also drawing a subtle comparison with Wolsey’s successor as chancellor, Thomas More?
Les héritages chrétiens: quel avenir?
Authors: Bourdin Bernard
Published: February 2017

The legacy from Christianity unquestionably lies at the root of Europe, even if not exclusively. It has taken many aspects from the Middle Ages to modern times. If the Christian heritage is diversely understood and accepted within the European Union, the reason is essentially due to its political and religious significance. However, its impact in politics and religion has often been far from negative, if we will consider what secular societies have derived from Christianity: human rights, for example, and a religious affiliation which has been part and parcel of national identity. The Christian legacy has to be acknowledged through a critical analysis which does not deny the truth of the past but should support a European project built around common values.
Was Saint Thomas More a Mystic?
Authors: Marc’hadour Germain
Published: February 2017

The whole spirit of Christian humanism, as exemplified by Erasmus, makes one think, in Mesnard’s phrase, of ‘mystique légère:’ plenty of of moralism and reformism, with less room for experience; a fruit of it was the Exercices of St Ignatius, in contrast with the alumbrados or even the Rheno-Flemish masters such as Eckhart or even Denys the Carthusian. More may not have so much as heard of Juliana of Norwich, England’s best-known medieval mystic, whereas he recommends Walter Hilton’s Scala perfectionis, and The Following of Christ, as he calls Thomas à Kempis’s classic. The earliest influences perceptible in his life and writings are Pico della Mirandola and John Colet. The Lutheran challenge led him to stress the role of human cooperation with God’s grace in the business of eternal salvation, and the essential role of the Church as interpreter of the Bible. Prison life with the imminence of a martyr’s death colored his meditation on the agony of Christ, and his stress on God as the only source of comfort.
Thomas More’s Fortune Verses: A contribution to the solution of a few problems
Authors: Herbrüggen Hubertus Schulte
Published: February 2017

In this seminal article, first published in German in 1967, Hubertus Schulte Herbrüggen offers answers to several important open questions regarding the textual history and structure of Thomas More’s Fortune Verses. He argues convincingly that the text should be dated about 1503 and that Richard Hill’s hand-written copy may be treated as the earliest source. Furthermore, he identifies the sources for two groups of stanzas among the sections of questionable provenance, which appear only in Robert Wyer’s edition. Internal evidence, together with William Rastell’s testimony, suggests that the fortune telling book for which the poems probably functioned as a preface was an early English version of Lorenzo Spirito’s popular lottery book Libro de le sorte. Their purpose was to admonish enthusiasts of the lottery book to humble themselves and not to take their game too seriously. The theme of the vanity of the coveted prizes of fortune recurs throughout More’s corpus.
The Role of Humor in Reforming the Imagination in St. Thomas More’s The Sadness of Christ and A Dialogue of Comfort
Authors: Karlin Louis W. , Oakley David R.
Published: February 2017

This essay analyzes More’s use of humor in The Sadness of Christ and A Dialogue of Comfort Against Tribulation, and finds that rhetorical devices such as satire, parody and the telling of merry tales play an integral role in engaging the reader’s imagination. In these two late works, dealing with the most serious of subjects, the humanist More embraces the rhetorical tradition of Antiquity which assigned a creative function to the imagination and recognized mockery, irony and humor as means of rational persuasion. The essay finds that More provokes laughter for three interrelated aims—to correct and inform the understanding, to strengthen communal bonds, and ultimately to express the joyful hope of the beatific vision.
Thomas More as Theologian in his Dialogue of Comfort Against Tribulation
Authors: Boyle John F.
Published: February 2017

This paper argues for the fundamentally theological character of Thomas More’s Dialogue of Comfort against Tribulation. An understanding of theology based on Thomas Aquinas is used to bring out important elements of the conceptual structure of the work through the theological virtues of faith, hope, and charity.
Thomas Aquinas, Thomas More and the Vindication of Humor as a Virtue: Eutrapelia and Iucunditas
Authors: De Marchi Carlo
Published: February 2017

In the Dialogue of Comfort (II, 1: 82/17-21), Antony and Vincent discuss “Whether a man may not in tribulation use some worldly recreation for his comfort,” and make an explicit reference to the auctoritas of St. Thomas Aquinas. The paper investigates the Thomistic foundation of the virtue of recreation, which is presented as a key aspect of More’s spirituality and theological outlook. Some theological sources for this study can be found in José Morales, Cornelio Fabro, Hugo Rahner and Louis Bouyer.
From the Editors (English)
Authors: Behrensen Maren
Published: February 2017

Abstract not available.
Utilitarianism and Animal Cruelty: Further Doubts
Authors: Davies Ben
Published: February 2017

Utilitarianism has an apparent pedigree when it comes to animal welfare. It supports the view that animal welfare matters just as much as human welfare. And many utilitarians support and oppose various practices in line with more mainstream concern over animal welfare, such as that we should not kill animals for food or other uses, and that we ought not to torture animals for fun. This relationship has come under tension from many directions. The aim of this article is to add further considerations in support of that tension. I suggest three ways in which utilitarianism comes significantly apart from mainstream concerns with animal welfare. First, utilitarianism opposes animal cruelty only when it offers an inefficient ratio of pleasure to pain; while this may be true of eating animal products, it is not obviously true of other abuses. Second, utilitarianism faces a familiar problem of the inefficacy of individual decisions; I consider a common response to this worry, and offer further concerns. Finally, the common utilitarian argument against animal cruelty ignores various pleasures that humans may get from the superior status that a structure supporting exploitation confers.
Synthesis of Novel Pyrazinamide Derivatives Based on 3-Chloropyrazine-2-carboxamide and Their Antimicrobial Evaluation
Authors: Jandourek Ondrej , Tauchman Marek , Paterova Pavla , Konecna Klara , Navratilova Lucie , Kubicek Vladimir , Holas Ondrej , Zitko Jan , Dolezal Martin
Published: February 2017

Aminodehalogenation of 3-chloropyrazine-2-carboxamide with variously substituted benzylamines yielded a series of fifteen 3-benzylaminopyrazine-2-carboxamides. Four compounds possessed in vitro whole cell activity against Mycobacterium tuberculosis H37Rv that was at least equivalent to that of the standard pyrazinamide. MIC values ranged from 6 to 42 μM. The best MIC (6 μM) was displayed by 3-[(4-methylbenzyl)amino]pyrazine-2-carboxamide (8) that also showed low cytotoxicity in the HepG2 cell line (IC50 ≥ 250 μM). Only moderate activity against Enterococcus faecalis and Staphylococcus aureus was observed. No activity was detected against any of tested fungal strains. Molecular docking with mycobacterial enoyl-ACP reductase (InhA) was performed to investigate the possible target of the prepared compounds. Active compounds shared common binding interactions of known InhAinhibitors. Antimycobacterial activity of the title compounds was compared to the previously published benzylamino-substituted pyrazines with differing substitution on the pyrazine core (carbonitrile moiety). The title series possessed comparable activity and lower cytotoxicity than molecules containing a carbonitrile group on the pyrazine ring.
El difícil camino de la mujer en la ciencia
Authors: Val Castillo Otilia
Published: February 2017

Cuando se piensa en personas de ciencia, siempre se nos ocurren científicos. ¿No hay mujeres científicas? A lo largo de la historia la mujer ha sido considerada por el hombre como un ser inferior, relegada a tareas domésticas y a la que se impedía el paso a la educación. En un principio no había sido así. Hipatia de Alejandría fue una precursora mujer de ciencias pero fue acusada de conspiración por no convertirse al cristianismo y asesinada en el año 416.  Empezó así la postergación de la mujer que se ha mantenido durante siglos.
Introduciendo la dinámica de fluidos computacional en el análisis de flujos en medio poroso
Authors: Salcedo Ramón , Bayón Arnau , Chueca Patricia
Published: February 2017

Este trabajo presenta una introducción a la modelización con Dinámica de Fluidos Computacional (CFD) de un fluido atravesando un medio poroso.  Para ello, se propone un caso práctico mediante la simulación de un flujo de aire producido por el ventilador de un pulverizador hidráulico asistido por aire que atraviesa un medio poroso (la vegetación).  El trabajo consiste en dotar de las herramientas necesarias para configurar un modelo CFD para, posteriormente, ajustar la resistencia de la porosidad al paso de la corriente usando datos experimentales. El ajuste contempla tres escenarios: uno, considerando sólo pérdidas inerciales iguales entre los diferentes cuerpos porosos, dos, considerando dichas pérdidas inerciales más las pérdidas viscosas y, tres, considerando sólo pérdidas inerciales diferentes entre los diferentes cuerpos porosos. Finalmente, se comparan las velocidades obtenidas en cada simulación con datos reales, eligiéndose aquella configuración que arroja mayores ajustes.  La metodología planteada pretende poner de manifiesto la importancia de usar con criterio los distintos parámetros propios de la configuración de modelos CFD.
Discoloration Effects of Traditional Turkish Beverages on different Composite Restoratives
Authors: Baglar Serdar , Keskin Erol , Orun Tahir , Es Abdulhamit
Published: February 2017

Aim

The aim of this study was to evaluate the discoloring effects of five beverages including, especially, traditional Turkish ones on five commonly used dental composites by using a spectrophotometer device.

Materials and methods

Five methacrylate-based composites (shade A2) were selected to evaluate their color stability (175 disk samples). Four of them (Filtek Ultimate Universal, Clearfil Majesty ES-2, Tetric EvoCeram, and Cavex Quadrant Universal LC) were nanofilled universal composites for both anterior and posterior restorations, and one (Clearfil Majesty Posterior) was nano-superfilled for posterior restorations. The tested beverages were tamarind syrup, ottoman syrup, turnip juice, pomegranate juice, and distilled water (control). All samples were kept in an incubator at 37°C for 12 days (measured at 3rd, 6th, 12th day intervals) in immersion solutions which was equivalent to 1 year in vivo. Color measurements were made with VITA Easyshade Advance (Vident, Brea, CA) spectrophotometer device according to CIE L*a*b* system. Statistical analysis was performed with analysis of variance and least significant difference test to analyze differences in L*a*b* and ΔE values.

Results

All materials showed significant discoloration (p < 0.05) when compared with the control group. The highest ΔE was observed in turnip juice, whereas ottoman syrup had the lowest ΔE. Tetric EvoCeram showed the lowest ΔE, while Clearfil Majesty ES-2 showed the highest ΔE.

Conclusion

In all the groups tested, clinically unacceptable ΔE values were obtained. Although color stability of methacrylatebased composites has been widely investigated, this has not been done before with these kinds of immersion solutions.

Clinical significance

Potential discoloration might be limited by dietary adjustments based on in vitro evaluations.

How to cite this article

Baglar S, Keskin E, Orun T, Es A. Discoloration Effects of Traditional Turkish Beverages on different Composite Restoratives. J Contemp Dent Pract 2017;18(2): 83-93.
O Direito tributário sob uma perspectiva transnacional
Authors: De Simas Estrela Borges Franciele
Published: February 2017

O presente artigo versa sobre o fenômeno da transnacionalização do direito, com foco no direito tributário. A partir de uma análise de situações transnacionais que evolvem os sistemas tributários nacionais, os tratados internacionais, as normas modelos emanadas das organizações internacionais e os planejamentos tributários elaborados pelas empresas transnacionais, instaura-se uma reflexão sobre a necessidade de se pensar o direito tributário sob uma perspectiva transnacional.
Introduction: Miscellany
Authors: Bennett Michael , Chinn Sarah
Published: February 2017

An introduction to Radical Teacher, Issue 107: Miscellany.
A Qualitative Investigation on Work in NGOs: The Case of Songkhla Province of Thailand
Authors: Wesarat Phathara-on , Sharif Mohmad Yazam , Majid Abdul Halim Abdul
Published: February 2017

The concept of work in Non-Governmental Organizations (NGOs) specifically in Songkhla province of Thailand is highlighted in this paper. The study assumed that the meaning of work in NGOs is different from other types of organizations such as business and governmental organizations. NGO operations are seen to be different in terms of their goals when compared to those organizations. Even though research on work had been widely conducted in the business as well as the governmental sectors worldwide, few studies on this issue had been done in the NGO or non-profit sector. The concept of work in NGOs needs to be explored further in order for interested parties to get a true understanding of the nature of work in NGO sector. The research questions posed in this paper relate to how and why the work in NGOs influences the NGO professionals. The objective of this paper is to present some findings based on an in-depth study on the meaning of work in NGOs. This study consists of two core aspects of work: subjective and objective aspects. The respondents in this paper were 16 professionals (i.e. university graduates) selected from five local NGOs in Songkhla province of Thailand. This study used a mixed method within qualitative approach comprising in-depth interviews, non-participant observation, and secondary documents. This study showed that the NGO professionals had given high values on the subjective aspects of work because they were seeking fulfillment from work, while the objective aspects of work were seen to be less important to them.
An evaluation of Employee Commitment of Part-Time Faculty (PTF) in Hong Kong’s Continuing Professional Development (CPD) Sector
Authors: Li KS , Wong Anthony , Tong Canon
Published: February 2017

Economic crises in recent years have exposed the presence of a large number of poorly educated workers who can barely meet the needs of Hong Kong’s knowledge-based economy.  In response, in April 2002 the HKSAR Government set up a HK$5 billion Continuing Education Fund to encourage and subsidize those who want to improve themselves through continuing education. This policy presents unprecedented opportunities for continuing professional development (CPD) course providers.  To grasp these opportunities, they must act quickly to develop program mixes that match the education needs of potential students and demonstrate excellence in teaching quality by recruiting and retaining well-qualified faculty. As the majority of the courses are designed for those who seek to improve themselves after work, most of the courses are extramural courses conducted by part-time faculty (PTF).  Recruitment of PTF raises an employee commitment problem which might affect their performance in teaching and also subsequently the effectiveness of those part-time courses. In addition, the various backgrounds of PTF also might affect the effectiveness of delivering of those CPD courses. So the objectives of this study are to examine the extent of employee commitment of those part-time staff and also the relations of their background towards the employee commitment. A quantitative study was used by applying Wang’s (2004) five-component commitment model to test employee commitment of PTF in Hong Kong.  An online questionnaire was used to collect sample data from a population of PTF working at the 450 registered CPD course providers in Hong Kong. The data were analyzed and tested by means of factor analysis, correlation tests and structural equation modeling (SEM). Based on the data collected from 270 respondents, the study suggests that Wang’s five-component model is better than other models for explaining employee commitment in Hong Kong’s CPD industry. All five components of employee commitment of PTF and demographic variables were concluded to have no association with passive continuance commitment, but have varying levels of influences on different components of employee commitment.
Fishermen Adherence on Source Utilization in Southeast Aru Conservation Area
Authors: Dangeubun Fernando D.W.
Published: February 2017

Southeast Aru Conservation Area is stipulated in the decree of Ministry of Forestry of the Republic of Indonesia No. 27/Kpts-II/1991, as Marine Sanctuary which is fully managed by Department of Forestry Affairs, henceforth it is returned to the Ministry of Marine and Fisheries in 2009 through the decree of the Ministry of Marine and Fisheries No. 63/Men/2009 under the status of Water Nature Reserve (IN: Suaka Alam Perairan/SAP). Purpose of the establishment is to preserve endemic source which should be retained altogether with its ecosystem diversity. Decreasing of this existence along with the utilization rate by society which is predicted as simultaneity of society's social, economic and culture variables becomes the aim of this study to understand some factors. These factors affect the decision of society in adhering or violating formal regulation about conservation to formulate continuous management plan. Data collection method was performed by structured interview supported with list of questions, while analysis was performed by using basic model of adherence and renewable adherence model. Based on the analysis result, it is concluded that some factors affecting society's decision in adhering or violating formal regulation about conservation include economic profit frequency if the society catches fishes in conservation region, law enforcement capacity by Jagawana (EN: Rangers), productive age level and experienced men to access the sources as well as the background of society.
To Survive and Thrive under Hypercompetition: An Exploratory Analysis of the Influence of Strategic Purity on Truckload Motor-Carrier Financial Performance
Authors: Jin Yao “Henry” , Swanson David , Waller Matthew , Ozment John
Published: February 2017

Easy access to equipment and low barriers to entry have led to an intensely competitive truckload industry in which carriers possess little power to increase prices consistent with inflation. Yet, the heterogeneous performance among TL carriers indicates that sustained success in such a hypercompetitive industry is possible. Under the strategic purity framework, this research adopts a multimethod approach by first utilizing panel of financial and operational data composed of 828 firm-quarter observations and finds that the relationship between a popular industry metric—the trailer-to-tractor ratio (T2T)—and performance is convex. Empirical results are further explained by interviews with senior executives and industry analysts. This research contributes to theory and practice by first showing that, consistent with the strategic management literature, strategy-driven heterogeneous configuration of common assets may increase performance. Second, we show that strategic purity allows carriers supernormal financial performance, despite the hypercompetitive environment. Third, as the TL industry becomes increasingly conscious of competitive strategies, our study shows that the T2T can be used as a guide for carriers to align their competitive strategy with asset configuration.
Superconducting String Theory (Gravity Explanation)
Authors: P. F. Sergio
Published: February 2017

Gravity explained by a new theory, ‘Superconducting String Theory (SST)’, completely opposite from current field emission based and inspired on originals string theories. Strengths are decomposed to make strings behave as one-dimensional structure with universe acting as a superconductor where resistance is near 0 and the matter moves inside. Strong nuclear force, with an attraction of 10.000 Newtons is which makes space to curve, generating acceleration, more matter more acceleration. Electromagnetic moves in 8 decimals, gravity is moved to more than 30 decimals to work as a superconductor.
Shallow Subsurface Evidence for Postglacial Holocene Lakes at Ivanpah Dry Lake: An Alternative Energy Development Site in the Central Mojave Desert, California, USA
Authors: Sims Douglas B. , Spaulding W. Geoffrey
Published: February 2017

Dry lakes, or playas, in the American Southwest have become important locations for alternative energy solar electric generation systems.  Many of these playas have not been investigated for past environmental conditions prior to their development, causing alterations to the shallow sediment profile and altering subsurface chemical and physical data important to recent geologic and hydrologic histories of these areas.  Recent studies of these features commonly have focused on surficial data with little or no subsurface geologic data to delineate wet and dry cycles of playa lakes.  Many of the playa margins are covered with a surficial layer of alluvial and/or aeolian sands varying in thickness, which could interfere with correct interpretations of data gathered only on the surface material on these lands.  Over the past 13,000 years Ivanpah Dry Lake has had at least three episodes of lake highstands up to ~10m in response to climate changes, based on data in this study with the oldest episode dates to ~13,000 cal yrs BP.  This study has a link to other sites as many other playas are slated for energy development and could endure subsurface data alteration during site reworking and occupation, resulting in a loss in their collective historical geologic and hydrologic records if more complete studies of important sites are not carried out before developments begin.
Brown tumor as a result of secondary hyperparathyroidism in chronic renal disease
Authors: Mascarenhas Letícia de Santana , Marchionni Antonio Márcio Teixeira , Rebouças Deyvid Silva , Neri Júlia dos Santos Vianna , Medrado Alena Ribeiro Alves Peixoto
Published: February 2017

Introduction: Brown tumor is a focal lesion of giant cells that develops in association with hyperparathyroidism. Objective: To report a case of brown tumor that occurred in the mandibular symphysis region, associated with secondary hyperparathyroidism. Case report: A 45-year-old male patient with chronic renal failure exhibited increased volume with comorbid local paresthesia in the mandibular symphysis region. Radiographs showed a unilocular radiolucent area with partially defined edges in the anterior mandible region. The histopathological findings revealed connective tissue, rich in oval, notched cells and giant cells with hemosiderin pigments. Laboratory tests showed increased serum levels of parathyroid hormone. An attempt to control the hormone levels with medication while the patient awaited a kidney transplant was unsuccessful. Therefore, as a transplant was not imminent and injury continued to develop, the lesion was surgically excised. Three years later, the lesions recurred in the paranasal region. Following partial removal of the lesions, the patient is now under follow-up care. Conclusion: Correct diagnosis and effective treatment of brown tumor requires correlation of biochemical data with the patient’s clinical, imaging, and histological profile.