bluuebunny/crossref_metadata_2025 huggingface dataset:
CULTURAS TEMPORÁRIAS CULTIVADAS NO ESTADO DE MINAS GERAIS: UM ESTUDO COMPARATIVO ENVOLVENDO CRÉDITO RURAL E VARIÁVEIS CLIMÁTICAS
Authors: Carmo Carlos Roberto Souza , Almeida Sirlene de Aguiar Fernandes
Published: December 2016

Esta pesquisa teve por objetivo geral avaliar como variáveis climáticas relacionadas à precipitação pluviométrica e à temperatura, comparativamente ao total do crédito rural para custeio da safra, podem influenciar o dimensionamento da área plantada referente às culturas temporárias cultivadas nos municípios do estado de Minas Gerais. Para tanto, inicialmente, foram levantados os dados referentes à área plantada de culturas temporárias, às médias de  precipitação pluviométrica, médias de temperatura, e, ao valor referente à agregação do saldo contábil das operações de crédito para custeio das despesas do ciclo produtivo realizadas pelas instituições financeiras, tudo isso referente aos 853 municípios do estado de Minas Gerais. Contudo, após o tratamento dos dados, foi identificada uma amostra referente a 681 municípios mineiros, o que perfaz cerca de 80% do total de municípios dessa unidade federativa. Com a aplicação da análise de regressão múltipla, pelo método stepwise, foi possível observar que a precipitação pluviométrica não foi considerada uma variável estatisticamente significativa para explicar dimensionamento da área plantada das culturas temporárias. Por outro lado, a temperatura média daqueles municípios mostrou-se estatisticamente relevante e foi capaz de explicar quase 10% das observações integrantes da amostra de pesquisa. Sendo que, o crédito rural para custeio da safra mostrou como a variável mais relevante na explicação do dimensionamento da área destinada às culturas temporárias cultivadas nos 681 municípios mineiros analisados, pois, apresentou um poder explicativo em torno de 49%.
ADEQUAÇÃO DE PEQUENOS MUNICÍPIOS AS EXIGÊNCIAS DA POLÍTICA NACIONAL DE RESÍDUOS SÓLIDOS: ESTUDO DE CASO NOS MUNICÍPIOS DE VIÇOSA-MG E SEUS LIMÍTROFES.
Authors: Barbosa Elton Rogério Gonçalves , Sediyama Gislaine Aparecida Santana , Reis Anderson de Oliveira , Cezar Layon Carlos
Published: December 2016

Objetivou-se com este estudo compreender como as adequações da Política Nacional de Resíduos Sólidos (PNRS)têm sido realizadas pelo município de Viçosa e seus Limítrofes. Esta pesquisa justifica-se frente às dificuldades dos municípios em se adequarem às exigências da lei tornando necessário assim, entender os reais motivos que justificam tal dificuldade. Para efetivação desse estudo, os dados foram coletados por meio de questionários aplicados aos responsáveis pela gestão dos resíduos sólidos nos respectivos municípios, pela consulta aos dados dos Planos Plurianuais de cada um dos municípios e a comparação desses às exigências da PNRS. Os principais resultados sinalizam que apesar do conjunto de dados serem em sua maioria de ações positivas quanto à gestão dos resíduos sólidos, algumas medidas evidenciam que não se pode afirmar total adaptabilidade dos municípios às exigências da PNRS.
O LIXO E SUA RELAÇÃO COM A ATRATIVIDADE DE UM DESTINO TURÍSTICO: UM ESTUDO DE CASO EM TIBAU DO NORTE/RN
Authors: Pereira Filho Evadio , Da Silva Thaís Cristina
Published: December 2016

O presente estudo tem como objetivo avaliar se há relação entre a percepção ambiental dos banhistas sobre o lixo marinho e a atratividade do destino turístico da praia de Tibau do Norte/RN. Para tanto, foram realizadas entrevistas com 278 banhistas da praia. O instrumento de coleta contemplou quarenta e uma variáveis referentes às expectativas/importância atribuída pelos banhistas, ao desempenho do destino turístico e à percepção ambiental; todas baseadas nos estudos de Campos e Maia (2014) e Dantas et al. (2012). A atratividade do destino foi avaliada pelo modelo das lacunas de qualidade de Parasuraman, Zeithaml e Berry (1985), verificando a (des)confirmação entre expectativas e desempenho percebido. A análise de cluster, em conjunto com o teste de Spearman, foram empregados com intuito de identificar a correlação entre percepção ambiental e atratividade. Os resultados constataram que as correlações observadas são negativas, porém com magnitudes divergentes (oscilando desde forte até fraca). Não seguem, assim, uma tendência. Não é possível afirmar que uma percepção ambiental positiva aumenta a atratividade de um destino turístico, e, consequentemente, a intenção de revisitá-lo. A ausência de relação significativa no cluster 3 reforça a tese de que a relação não é robusta.
EVALUATION OF AN ASSOCIATION BETWEEN RS5219 POLYMORPHISM OF KCNJ11 GENE AND THE RISK OF TYPE 2 DIABETES MELLITUS
Authors: Sorokina E. Yu. , Pogozheva A. V. , Peskova E. V. , Makurina O. N. , Baturin A. K.
Published: December 2016

Background: Type 2 diabetes mellitus (T2DM) represents from 90 to 95% of all diabetes and usually occurs in obese individuals above 40 years of age, is highly prevalent, associated with high morbidity and mortality from complications involving, first of all, the cardiovascular system. The risk of T2DM is determined by combined effects of genetic and environmental factors. Genes associated with T2DM have been identified, including the gene of ATPdependent potassium channel (KCNJ11); the prevalence of its polymorphisms may have some regional characteristics.

Aim: To study an association between rs5219 KCNJ11  gene polymorphisms and the risk of T2DM in the population of the Moscow Region.

Materials and methods: The study involved 1050  subjects, including 311  men and 739 women, 139 of whom (17 men and 122 women) had T2DM. Genotyping of rs5219 KCNJ11 gene polymorphisms was performed with the use of allele-specific amplification, the real-time detection and TaqMan-probes complementary to the DNA polymorphism sites.

Results: The analysis of rs5219 KCNJ11 polymorphism frequencies showed that 14.2% of patients had TT genotype, 44.8 – CT genotype, and 41.1% – normal (wild) CC genotype. The prevalence of the mutant T allele was 36.6%, that of the C allele – 63.4%. The frequency of the mutant T allele in patients with obesity (body mass index≥30  kg/m²) was not significantly different from that in patients without obesity (body mass index<30 kg/m²) (38.8% and 35.7%, respectively, odds ratio (OR) 1.14, 95%  confidence interval (CI) 0.907–1.439, p=0.26). At the same time, energy expenditure at rest per kg of lean body mass was significantly lower in men who have rs5219 KCNJ11 gene polymorphism, both in homoand heterozygotes. The frequency of the T allele and TT genotype in diabetic patients was higher than in the control group. An association between TT genotype and the risk of T2DM was found (OR  2.35, CI 1.018–5.43, p=0.04).

Conclusion: In the population of the Moscow Region, gene polymorphism rs5219 KCNJ11 contributes to the risk of developing T2DM which is most obvious and statistically significant in homozygotes.
BIOCHEMICAL MARKERS IN SERUM AND URINE IN THE WORKUP OF PATIENTS WITH NEUROENDOCRINE TUMORS
Authors: Lyubimova N. V. , Kushlinskii N. E.
Published: December 2016

This review summarizes current data on neuroendocrine tumors (NET), which, unlike other neoplasms, are able to produce biologically active substances (hormones, vasoactive peptides, amines). It is exactly their main characteristic that allows to unify this heterogeneous group and that may determine their clinical course. We present integrated recommendations for biochemical diagnosis and confirmation of over-secretion syndromes based on a  panel assessment of NET biochemical markers. Data from the literature are reviewed on evaluation of clinical significance of generic and specific NET markers, as well as the results of the studies performed by the authors themselves. Three hundred and thirty patients were examined with NETs of various localization (pancreas, stomach, small intestine and large intestine, lungs) and with metastatic NET disease with unknown primary location, who were treated in the N.N. Blokhin Russian Cancer Research Center. The control group included 115 healthy individuals. Before and during the treatment, plasma and serum chromogranin A (CgA) and serotonin levels, as well as 5-hydroxyindoleacetic acid (5-HIAA) in a  24-hour urine sample were measured with standardized immunoenzyme plate-based assays (“Chromogranin A ELISA kit”, Dako A/S; “Serotonin ELISA and 5-HIAA ELISA”, IBL International GMBH). We evaluated clinical importance of CgA as a generic NET marker, as well as that of serotonin and its metabolite 5-HIAA as specific markers of the carcinoid syndrome. CgA was shown to be the most efficient biochemical marker for diagnosis, assessment of prevalence and monitoring of NETs. CgA has a  high diagnostic sensitivity (63.4 to 88.9%) in various NETs. An association between CgA secretion and prevalence and biological activity of the tumor was confirmed. CgA measurement is particularly important in functionally inactive tumors, where serotonin and 5-HIAA have lower sensitivity, being specific markers of the carcinoid syndrome.
THE RELATIONSHIP OF SERUM LEPTIN AND PLASMA APELIN LEVELS IN MEN WITH METABOLIC SYNDROME
Authors: Fedotova A. V. , Chernysheva E. N. , Panova T. N. , Akhtyamova K. V.
Published: December 2016

Background: The metabolic syndrome is seen as a  cluster of high cardiovascular risk factors. New hormone-like substances, such as adipokines leptin and apelin, produced by fat tissue, are important for the pathophysiology of the metabolic syndrome.

Aim: To evaluate levels of plasma apelin and serum leptin in patients with metabolic syndrome.

Materials and methods: We examined 122 male patients with metabolic syndrome and 30 healthy males aged from 25 to 60 years. All patients were assessed accordingly to confirm the diagnosis of the metabolic syndrome, with additional measurements of serum leptin and plasma apelin.

Results: Serum leptin levels were 10-fold higher and plasma apelin levels 3-fold higher in patients with metabolic syndrome (n=122), compared to the controls (n=30): 25.43 vs. 3.99 ng/mL (p<0.05) and 1.13 vs. 0.66 ng/mL (p<0.05), respectively. Serum leptin levels correlated with all parameters of the excess body weight, such as body mass (r=0.79, р<0.05), body mass index (r=0.93, р<0.05), waist circumference (r=0.61, р<0.05), hip circumference (r=0.57, р<0.05), and waist-to-hip ratio (WHR; r=0.4, р<0.05). Plasma apelin levels correlated with the waist circumference (r=0.27, р<0.05) and WHR (r=0.29, р<0.05). There was a significant increase of serum leptin dependent on the bodyweight category: 19.8 ng/mL in patients with obesity Grade I  (n=49) and 28.7  ng/mL in those with obesity Grade II (n=46) (р<0.05). There was a  non-significant trend towards an increase in plasma apelin depending on bodyweight. As far as abdominal obesity is concerned, in patients with WHR<1 (n=35), plasma apelin level was 0.36  ng/mL, whereas in those with WHR of ≥1 (n=87), it was 3-fold higher (1.09 ng/mL, р<0.05); the increase in serum leptin levels was non-significant. There was no association between plasma apelin and serum leptin in patients with metabolic syndrome (r=0.1, р>0.05).

Conclusion: The adipokine levels in men with metabolic syndrome are higher than in normal men. Serum leptin level is a  sensitive parameter indicating accumulation of the fat tissue, irrespective of its localization. Plasma apelin is less sensitive, but it does reflect fat accumulation of the central (abdominal) type.
SLEEP APNEA IN ENDOCRINE DISORDERS
Authors: Misnikova I. V.
Published: December 2016

In the recent years, an association between sleep apnea and a  number of endocrine diseases has been established. The secretion of many hormones after falling asleep is considerably changed, compared to the period of wakefulness. In patients with endocrine disorders, abnormal hormonal secretion and its pathological consequences may contribute to sleep apnea. Sleep fragmentation and intermittent hypoxia arising in sleep apnea result in a decrease in insulin sensitivity, which contributes to the development of type 2 diabetes mellitus. The prevalence of sleep apnea increases in acromegaly, which may affect the risk of cardio-pulmonary complications. There is an association between sleep apnea and testosterone treatment in men, as well as in postmenopausal women. Sleep apnea in hypothyroidism is most frequently related to the development of hypothyroidism per se and can therefore be reversed with thyroid hormone replacement therapy. Timely detection and treatment of sleep apnea in patients with endocrine disorders can improve their survival prognosis and quality of life.
SECONDARY (ENDOCRINE) HYPERTENSION: LECTURE
Authors: Yukina M. Yu. , Troshina E. A. , Bel'tsevich D. G. , Platonova N. M.
Published: December 2016

Hypertension is a  very common disease with high morbidity and reduction in quality of life. Endocrine disorders are the most common cause of secondary hypertension affecting ~3% of the population. Primary aldosteronism can be the cause of endocrine hypertension more often than other endocrine disorders. Other less common causes of endocrine hypertension include Cushing syndrome, pheochromocytoma, thyroid disorders, and hyperparathyroidism. Endocrine hypertension is potentially curable if the underlying cause is identified and treated accordingly. Younger age at manifestation of resistance to multiple antihypertensive drugs, together with other clinical signs of an endocrine disorder, should raise the suspicion and prompt the appropriate evaluation.
VASCULAR CALCIFICATION, ATHEROSCLEROSIS AND BONE LOSS (OSTEOPOROSIS): NEW PATHOPHYSIOLOGICAL MECHANISMS AND FUTURE PERSPECTIVES FOR PHARMACOLOGICAL THERAPY
Authors: Dolzhenko A. , Richter T. , Sagalovsky S.
Published: December 2016

Vascular calcification or ectopic mineralization in blood vessels is an active, cell-regulated process, increasingly recognized as a general cardiovascular risk factor. Ectopic artery mineralization is frequently accompanied by decreased bone mineral density or disturbed bone turnover and development of the osteoporosis. The latest data support the correlation of osteoporosis and atherosclerosis, indicating the parallel progression of two tissue destruction processes with increased fatal and nonfatal coronary events, as well as a  higher fracture risk. Patients with osteoporosis, have a  higher risk of cardiovascular diseases than subjects with normal bone. Many proteins responsible for bone formation and resorption have been identified in the arterial wall. Vascular calcification includes mostly osteogenic and, to a  lesser extent chondrogenic differentiation of osteoblasts and osteoclast-like cells. It has been shown that many of the regulators of bone formation and resorption some bone structural proteins, such as osteoprotegerin (OPG), receptor activator of nuclear factor-κB ligand (RANKL) are also expressed in the atherosclerotic plaque. When RANKL binds to RANK, osteoclasts are activated and bone resorption occurs and processes of vascular calcification become also activated. OPG, protein homologue to receptor activator of nuclear factor-κB (RANK), can bind to RANKL, blocking the binding of RANKL to RANK, that results in inhibition of differentiation of preosteoclasts to mature osteoclasts, lower osteoclast capacity for resorption of bone mineral matrix, and development vascular calcification. The latest data supports that cathepsin K, a cysteine protease, can efficiently degrade type  I  and II collagen, both of which are major matrix components of the bone and atherosclerotic plaque. These findings further underscore the potential of cathepsin K as a target for novel molecules to treat osteoporosis and atherosclerosis. Thus, the discovery of the cytokine RANKL-RANK-OPG system and significant role of the cathepsin K in the process of bone remodeling, vascular calcification and atherosclerosis has made progress in understanding the mechanisms of disease development and possibly to develop new dual therapies. New therapies for osteoporosis and atherosclerosis that may potentially improve or augment existing treatments include the recently approved anti-receptor activator of NF-κB-ligand monoclonal antibody fms (denosumab) and the cathepsin  K  inhibitor odanacatib, presently in the late stage of clinical development.
MULTIPLE ENDOCRINE NEOPLASIA TYPE 2B: A CASE REPORT
Authors: Troshina E. A. , Mazurina N. V. , Logvinova O. V.
Published: December 2016

This article provides our own clinical observation of the patient with multiple endocrine neoplasia type 2B (MEN2B) associated with a  germinal mutation in the RET proto-oncogene. Although there are highly informative laboratory methods available, in clinical practice MEN2B syndrome is often diagnosed lately, which results in decrease in patients’ life expectancy and quality.
PARATHYROID CANCER OCCURRING IN RELAPSING SECONDARY HYPERPARATHYROIDISM
Authors: Kotova I. V. , Voronkova I. A. , Kazantseva I. A.
Published: December 2016

We present a clinical case of parathyroid cancer in a patient with relapsing secondary hyperparathyroidism at 4 years after subtotal parathyroidectomy. Its unique character is related to the combination of relapsing secondary hyperparathyroidism, parathyromatosis, ectopic of an adenomatous hyperplastic parathyroid gland into the thyroid gland, and parathyroid cancer. Several most complicated aspects of parathyroid surgery are disclosed, such as the choice of strategy for surgical intervention in secondary hyperparathyroidism, complexity of morphological and cytological diagnostics of this disorder.
Cleavages and political pluralism in the small municipality in Czech Republic
Authors: Kotaskova Sylvie Kobzev
Published: December 2016

This paper deals with the issue of the existence cleavages in rural communities in the Czech Republic. The paper is focused on an analysis of the party system in small municipality Kamenna and the pluralism and the political environment in the municipality of Kamenna. This paper aims to clarify the formation of cleavage in the given municipality. A partial aim is to analyse the voting behaviour in the municipality, as well as a subsequent evaluation of the political participation of the residents of the Kamenna municipality. In the analysis of voting behaviour, the paper focuses on analysing the dispersion of electoral votes and subsequent evaluation of how voters vote.
Keywords: Pluralism, Municipality, Cleavages, Political Process, Municipal Elections
Modeling the risk-return characteristics of the SB1 Mexican private pension fund index
Authors: Santillán-Salgado Roberto J. , Preece Marissa Martínez , Herrera Francisco López
Published: December 2016

This paper analyzes the returns and variance behavior of the largest specialized private pension investment funds index in Mexico, the SIEFORE BÃ¡sica 1 (or, SB1). The analysis was carried out with time series techniques to model the returns and volatility of the SB1, using publicly available historical data for SB1. Like many standard financial time series, the SB1 returns show non-normality, volatility clusters and excess kurtosis. The econometric characteristics of the series were initially modeled using three GARCH family models: GARCH (1,1), TGARCH and IGARCH. However, due to the presence of highly persistent volatility, the series modeling was extended using Fractionally Integrated GARCH (FIGARCH) methods. To that end, an extended specification: an ARFIMA (p,d,q) and a FIGARCH model were incorporated. The evidence obtained suggests the presence of long memory effects both in the returns and the volatility of the SB1. Our analysis results have important implications for the risk management of the SB1.
Keywords: Private Pension Funds, Time Series modelling, GARCH models, Long Term memory series
Investigation the Impact of Financial performance indicators on Dividend Policy
Authors: Maghool Ali
Published: December 2016

AbstractThis paper aims to study the effect of Financial performance indicators on the dividend policy among companies listed on the Tehran Stock Exchange. The statistical sample includes 91 companies between 2008 and 2012. Dividend policy was considered a dependent variable, independent variables were economic value added, market value added, return on assets, and market to book value ratio, and control variables included company size and systematic risk. In the theoretical principles part, data were gathered through library method, and in the part of hypothesis tests, data were collected from financial statements and the Tehran Stock Exchange Website. Data were then examined in a multiple regression analysis and a correlation test. Results showed that Financial performance indicators indicators are direct and significant effects on dividend policy.Keywords: Dividend Policy, Financial performance indicators, Economic Value Added, Market Value Added, Return on Assets
Insurance Education in Universities of Turkey
Authors: Cula Serpil , Muluk Zehra
Published: December 2016

The instinct of preservation of life caused the concept of insurance to be formed which is developing and keeping its existence since the very first ages to these days. Insurance sector that is related with the level of welfare of society, has presented the importance of conceptual and applied science in matter of determining the risks, examining and detecting the damage that may come out. It is an unavoidable necessity to develop quantity and quality of insurance education parallel to the development in the sector. Employment is divided into five sub groups in insurance sector. These sub groups are: technical staff, expert, actuary, broker and company staff. More than 55000 employees are taking place in these sub groups and one quarter of them are needed to be educated directly in insurance, risk and actuarial. So the importance of the insurance education is very clear when these factors are taken into account. Â Insurance education is provided by formal education vocational high schools, 2 year junior technical collages, 4 year collages, bachelor and graduate schools in our country. In service education about insurance is provided by Insurance Education Center (SEGEM) which is founded in October of 2008 in accordance with 5684th law, Â Â Â Â Â subject 31. In this study, education programs about insurance in Turkey will be examined and â€œCourse Planâ€ comparison will be made among each other.Â Keywords: Insurance; Education; Risk
Zebrafish as Toxicological Model for Screening and Recapitulate Human Diseases
Authors: Caballero Maria Virginia , Candiracci Manila
Published: December 2016

Embryonic and larval Danio rerio is increasingly used as a toxicological model to conduct rapid in vivo tests and developmental toxicity assays; the zebrafish features as high genetic homology to mammals; robust phenotypes; and its value in high-throughput genetic and chemical screening have made it a powerful tool to evaluate in vivo toxicity. New methodologies of genome editing as CRISPR/Cas9; ZFN or Talen make it a suitable model to perform studies to pair human genetic diseases as well. This review surveys recent studies; employing zebrafish as experimental model; comparing it with other in vivo and in vitro models; presenting zebrafish as a potent vertebrate tool to evaluate drug toxicity to facilitate more extensive; easy and comprehensive knowledge of new generation drugs.
A CSF Shunt System for Liquorpheresis and CSF Replacement
Authors: González Manuel Menéndez
Published: December 2016

Liquorpheresis (CSF filtration) comprises a therapeutical approach that has been proposed to treat several neurological conditions where antibodies, inflammatory mediators or abnormal peptides are the cause or play an important role in the pathogenesis of the disease. Continuous or intermittent CSF replacement may be an alternative approach not explored so far.Here, we review previous experiences in the use of liquorpheresis in autoimmune and degenerative neurological diseases. Then we describe a bidirectional CSF shunt system allowing portable liquorpheresis. Alternatively, CSF can be replaced with artificial cerebrospinal fluid. Both options would lead to mechanical dilution of the patient’s CSF.
Theoretical Studies of Acrolein Hydrogenation to Propenol and Propanal on Au3 and Au5
Authors: Kang Guo-Jun , He Shuai , Ren Xue-Feng
Published: December 2016

The stepwise hydrogenation of the C=C bond and C=O group of acrolein on Au3 and Au5 model systems is investigated using the density functional theory(DFT) PW91 functional. Our results show that the C=C hydrogenation is more favorable than that of C=O bond on Au3 with the barriers of the rate-determining step being 0.35 and 0.62 eV respectively. On the other hand, the C=O reduction is preferred over the hydrogenation of the C=C bond on Au5. The corresponding barriers of the rate-determining steps are 0.45 and 0.54 eV, respectively. This demonstrated that the second hydrogenation step controls the reaction on both Au3 and Au5 for C=O and C=C hydrogenation and the C=O hydrogenation on Au5 is preferred over the hydrogenation of the C=C bond, which is helpful to address the reactivity of small size-selected supported gold clusters.
Ease of use, security concerns and attitudes as antecedents of customer satisfaction in ATM banking
Authors: Bongazana Dondolo Hilda , Welcome Madinga Nkosivile
Published: December 2016

This study examines the influence of ease of use, security concerns and attitudes on South African consumers’ satisfaction with ATM banking services. Participants of the study were solicited through electronic mailing list of ATM users in South Africa. These participants were provided with a website link that directed them to an online survey hosted by Qualtrics. A total of 224 participants from the various provinces of South Africa responded. This study confirms that customer satisfaction is linked to security concerns, attitudes and ease of use. Overall, the results indicate that the respondents were satisfied with ATM banking services. Since there is a shortage of research on customer satisfaction with ATM banking services in South Africa, an area often neglected by South African researchers, this study contributes to knowledge available in the existing literature.
Keywords: ATM banking, customer satisfaction, ease of use, security, attitudes. JEL Classification: G21, M31
Value relevance of financial statements and share price: a study of listed banks in Nigeria
Authors: Ranti Uwuigbe Olubukola , Uwuigbe Uwalomwa , Jafaru Jimoh , Edith Igbinoba Ebeguki , Adebayo Oladipo Olufemi
Published: December 2016

This paper examined the effects of value relevance of financial statements on firms share price in Nigeria. In achieving the objectives of this research, the fact book from the Nigerian Stock Exchange Market and the audited financial statement of listed banks spanning the period 2010-2014 were used. Also, a total of 15 listed banks in the Nigerian stock exchange market were selected and analyzed for the study using the purposive sampling method. However, in analyzing the research hypotheses, the study adopted the use of both descriptive statistics and the use of Fixed Effects Panel data method of data analysis technique. Findings from the study showed that a significant positive relationship existed between earnings per share (EPS) and Last day share price (LDSP). The study recommends the need for banks in the country to improve on the quality of earnings reported, since it has a stronger ability to explaining share prices of firm.
Keywords: value relevance, financial statements, Nigerian, earnings per share, last day share, price, book value per share, accounting information. JEL Classification: M41, G21
The factors affecting customers’ decisions to adopt Islamic banking
Authors: Bodibe Seipati , Chiliya Norman , Tarisayi Chikandiwa Christopher
Published: December 2016

Attracting and retaining profitable customers to new and unfamiliar products and services is one of the challenges that the banking fraternity is faced with today. The purpose of this article is to highlight some of the important factors that influence attitude in the Islamic banking. Probability sampling was used and 250 questionnaires were distributed among participants based at a local university in Johannesburg. The results revealed that there is a positive relationship between product awareness, social norms, community influence and attitude towards Islamic banking. Also, the results indicated that most of the respondents were not aware of the Islamic banking. The bank practitioners and marketers were, therefore, recommended to take a focused approach on creating awareness of the Islamic banking. Marketers can target community leaders or opinion leaders in order to shed light on Islamic banking to the rest of their community.
Keywords: product awareness, social norms and community influence. JEL Classification: G21, Z13
Study of the effect of an acid treatment of a natural Moroccan bentonite on its physicochemical and adsorption properties
Authors: Daou Ikram , Zegaoui Omar , Amachrouq Ali
Published: December 2016

In this study, a natural bentonite taken from a deposit in the Northeast of Morocco has been purified (PB) and treated with various HCl molarities (xHPB) in order to obtain an HCl/Bentonite weight ratio equal to 0.2, 0.4 and 0.6. The obtained physicochemical characterization results indicated that the PB sample is composed mainly of the montmorillonite phase. The impact of acid treatment was investigated by identifying changes in the chemical composition, cation exchange capacity, infrared absorption bands, crystalline structure, morphology of the particles and specific surface area. The adsorption behavior of methylene blue (MB) and methyl orange (MO) in aqueous solution onto PB and xHPB samples was investigated by varying the initial concentration of dyes, the contact time and the temperature. The obtained results showed that the experimental data best fit the Langmuir model and the pseudo-second-order kinetic model. X-ray diffraction (XRD) and Fourier transform infrared spectroscopy (FTIR) studies carried out after MB and MO adsorption onto PB samples indicated that MB cations were intercalated, in the form of monomers and dimers, with a large amount of monomers, slightly tilted against the plane of the clay surface. While MO molecules adsorb, with a near perpendicular alignment, with their SO3− group and O− atoms facing the mineral surface plane.
An Association with the Participative Leadership Style Influence on Job Satisfaction and Affective Commitment and Continuous Head Junior High School in the City of Medan
Authors: Banjarnahor Humuntal
Published: December 2016

Commitment to the organization and job satisfaction was an indicator of the success principals in leading the school as an organization. Being good as an educator (affective commitment), accepting the norms and rules of the school (commitment normative) and willing to work hard for school (continuous commitments) are formed of loyalty of a principal. Good or not on a value of teaching and learning in school is influenced by the ability of the principal to manage each component of the school
(who’s behind the school). The facts show that the commitment of a principal still tends to be low and the leadership has not been demonstrated into an achievement of a goal to improve the quality of the education itself. The other thing about the process of the recruitment of some teachers who had been given for additional duties as a principal has not been done well.

The goal of research: to investigate the relation on a participative leadership style (X1) and job satisfaction (X2) and the influence againsts the affective commitment (X3) and continuous (X4) of the principal in Medan. The analysis data technique was the analysis of regression and ways analysis. The samples research were 164 principals were selected randomly by using a random number of 348 heads of Junior high school in Medan. The instrument of data had taken consists of 14 items instruments X1, 15-point X2, 16 items X3, and 16 grains of instrument X4 that meet the criteria, i.e., rij>0.30. The reliabilty Coefisient of each are: 0.83; 0.76; 0.77; and 0.82.

The description of an analysis turns out the average and standard deviation: 1=2,81; S1=0.91; 2=2.94; S2=0.89; 3=2.90; S3=0.80; 4=2.87; S4=0.76. Kolmogorove-Smirnove test turns all four normally distributed variable data. By taking it through the curve fit method and anova, the linear relations between variables and a row of data are independent. Hypothesis of test results turned out to be a participatory leadership and job satisfaction partially directly affect the significantly restricted ap affective commitment and continuous. As a concurrent job satisfaction does not function positively mediating on a participative leadership influenced on the affective and continuous commitment to
junior high school principal in city of Medan. The Total direct influence participatory leadership of the affective and continuous commitment to junior high school principal city of Medan, respectively was 11.69%, 11.15%. The implications of the research, leadership style worthy of being part of the policy as
teacher who was assigned as a recruitment for some teachers who was given things as principal, but it want to be called this way with the job satisfaction in Junior high school principal in Medan.
Actualidad de Pablo de Tarsis.
Authors: Hallet Collard Charles
Published: December 2016

Paul was a fundamental person for emerging Christianity. He was impetuous and somewhat fanatic but also a great thinker with mystic intuition. He was of the city not the country as Jesus was. He gave himself to Christ’s cause completely and even today is the object of admiration.
La Iglesia Pueblo de Dios en el Concilio Vaticano II.
Authors: Alfaro Hernán
Published: December 2016

From the fundamental contents of the “Lumen Gentium” of the Second Vatican Council the church is defined as a mystery. This mystery is founded in the People of God made up of consecrated and lay people. Both are called to form a part of the new People of God. The new People are from all races and each one collaborates with their own gifts. All are called to sainthood and are going to heaven. With this eschatological dimension the reality of the Church is not exhausted here on earth. The Holy Virgin is already enjoying this situation. On the other hand the document refers particularly to lay people, the faithful incorporated by baptism and made into kings, priests and prophets. They have a secular character given that they must carry out their work in such a way as to contribute to the sanctification of the world. Through their testimonial they are called to Jesus Christ through changing times.
Aproximación Teológica al documento de Aparecida.
Authors: Hubert Robinet André Marie
Published: December 2016

This essay is an approach and incentive for reading the Document of Aparecida. This Document is a pastoral text, but to use it in the best possible way, it is important to understand the theological foundations. Summaries of the inaugural address and the final message by Pope Benedict XVI are offered. In the theological aspect, special attention is given to the Christology, the presence of the Sacred Scriptures, the ecclesial, missionary and psychological aspects of the disciple-missionary. Missionary joy is a fundamental value.
Moral y valores.
Authors: Ayora Pinós Xavier
Published: December 2016

In order to explain something about the identity of moral value, appear some questions: Is the same value and virtue? What king of aptitudes and attitudes suppose the values? Is the same to educate in value as educate in moral? What are theologicals and fundamentals virtues? Is the christian moral an autonomous moral? How does the moral education affect to the integral person´s development?
La regla de la verdad en la tradición de la Iglesia según San Ireneo.
Authors: Astudillo Godoy Ibar Manuel
Published: December 2016

The Tradition is related to the Bible and the importance of finding within it the truth (St Iranaeus. Ad. haer. III, 2,1) and therefore it is fundamental to have a “Rule of Truth” or “Rule of Faith”. This “rule” allows the Church solid and truthful arguments to interpret and understand the gospels which even heretics agree with (St Iranaeus. Ad. haer. III, 11,17). It also allows us to understand that the four gospels are the columns on which the incorruptible is founded and life is given to man. This truth is present in the gospels and defers from heretic thinking.
The impact of inclusive business on ethical values & internal control quality: an accounting perspective
Authors: El Nashar Tamer
Published: December 2016

The objective of this paper is to examine the impact of inclusive business on the internal ethical values and the internal control quality while conceiving the accounting perspective. I construct the hypothesis for this paper based on the potential impact on the organizations’ awareness to be directed to the inclusive business approach that will significantly impact the culture of the organizations then the ethical values and the internal control quality. I use the approach of the expected value and variance of random variable test in order to analyze the potential impact of inclusive business. I support the examination by discrete probability distribution and continuous probability distribution. I find a probability of 85.5% to have a significant potential impact of the inclusive business by 100% score on internal ethical values and internal control quality. And to help contribute to sustainability growth, reduce poverty and improve organizational culture and learning.
Forecasts, ethics and financial behaviour: Another reading of economic crises
Authors: Parnaudeau Miia , Paulet Elisabeth
Published: December 2016

The forecasts of economic agents are not without influence on financial markets‟ fluctuations. The recent subprime crisis has shown that incorrect use of information available on the markets added to the creation of complex financial instruments can have major consequences, not only in financial terms, but also on the real economy. Based on a study of three European countries, France, Germany and the UK, the goal of this paper is to assess how more ethical practices among economic agents can reduce the volatility of financial markets and stabilise the business cycles. This should lead to greater stability for European economies. After discussing the various possible forms that the forecasts of economic agents can take, we will study their correlation with business cycles. The final section will be dedicated to formulating various hypotheses and scenarios for explaining speculative cycles and how to control them with more ethical practices.
Crises and (the absence of) ethics: Inseparable Magdeburg spheres?
Authors: Arthur Stephan V.
Published: December 2016

Ethics and trust can avoid crises, just as, as recent events have clearly proved, the reverse is true. The paper is simply constructed: Section 1 provides a historical analysis; Section 2 deals with today‟s situation, drawing similarities and differences and the possible outcomes thereby arising; the final section concludes. Historical data are difficult to come by for most countries, especially when they should also be comparable across time. In general, and for this reason, US data have been used: however, the situation in other countries was little different, as will be shown, so that the data may be considered to be representative.
Public debt improves the stability of exchange rates in developing countries? The specific case of news European members (2004 and 2007)
Authors: Cuénoud Thibault
Published: December 2016

The aim of this paper is to speak about the current situation in Central and Eastern European countries (CEEC). The majority of them have been entering in European Union in 2004 and 2007. This step has been increasing their international attractiveness and improves their economic growth. However, they must stabilize exchange rate to sustain their foreign direct investment attraction. Two strategies are adopting about the regulation of exchange rate. Bulgarian, Estonia, Latvia, Lithuania Slovenia and Slovakia are entering in Exchange Rate Mechanism 2 (ERM2) to adopt quickly euro currency (it is now the case for Slovenia in 2007, Slovakia in 2009 and Estonia in 2011). Hungary, Poland, Czech Republic and Romania prefer only to stabilize their currency for the moment. Despite the strong economic dynamic of these countries before the Subprime crisis, the impact reveals the incapacity for several of them to improve currencies stabilities. The theoretical approach about Mundell-Fleming trilemma informs the necessity to scarify monetary policy in a context of free financial market and fixed exchange rate. In a reality, the capacity to use fiscal policy appears supplementary indeed more efficient.
Navigating the financial crisis in Helvetic Waters: An analysis of the banking sector (2007-09)
Authors: Paulet Elisabeth , Relano Francesc
Published: December 2016

As has been argued throughout this paper, the different way in which banks have been affected by the crisis is closely linked to their distinct business model. Consequently, the characteristic structure of the balance sheet in big banks and ethical banks is correlated with their divergent dynamic during the crisis. While the financial turmoil has left the business approach of ethical banks unchanged, as evidenced in the striking stability of their balance sheet from 2007 to 2009, the pattern shown by big banks has substantially changed over this same period. These developments would tend to suggest the need to reform the business model of big banks. There is no clear empirical evidence that a banking system with a large number of small institutions would be any more stable than the system as it currently stands. Besides, financing certain big projects would always require the existence of large international banks. Both types of financial institutions are in fact complementary. How to regulate the banking and financial sector is thus a complex and multifaceted issue. One cannot impose the same requirements on big international-oriented banks and small domestic banks. As this paper has tried to demonstrate, both have a distinct business model.
Global recession and microfinance risk governance in developing countries
Authors: Visconti Roberto Moro
Published: December 2016

Global recession, started in 2008, is still proving an unresolved perfect storm and the financial crisis has affected also the real economy, creating widespread social unrest. Microfinance institutions (MFIs) in developing countries seem however less affected by the worldwide turmoil, due to their segmentation and resilience to external shocks. Recession has a big impact on governance mechanisms, altering the equilibriums among different stakeholders and increasing the risk of investment returns; any governance improvement is highly welcome and recommended. No governance, no money for growth or bare survival. In the confused phase we are living in, at the moment there are not evident winners, but the underbanked poorest, unless properly supported, once
again risk being the ultimate losers.
Asset correlation, portfolio diversification and regulatory capital in the Basel Capital Accord
Authors: Gottschalk Sylvia
Published: December 2016

In this paper, we analyze the properties of the KMV model of credit portfolio loss. This theoretical model constitutes the cornerstone of Basel II’s Internal Ratings Based(IRB) approach to regulatory capital. Our results show that this model tends to overestimate the probability of portfolio loss when the probability of default of a single firm and the firms’ asset correlations are low. On the contrary, probabilities of portfolio loss are underestimated when the probability of default of a single firm and asset correlations are high. Moreover, the relationship between asset correlation and probability of loan portfolio loss is only consistent at very high quantiles of the portfolio loss distribution. These are precisely those adopted by the Basel II Capital Accord for the calculations of capital adequacy provisions. So, although the counterintuitive properties of the KMV model do not extend to Basel II, they do restrict its generality as a model of credit portfolio loss.
The role of the risk control function under the Basel II framework
Authors: Dietz Thomas
Published: December 2016

While the financial turmoil has left the business approach of ethical banks unchanged, as evidenced in the striking stability of their balance sheet from 2007 to 2009, the pattern shown by big banks has substantially changed over this same period. These developments would tend to suggest the need to reform the business model of big banks. There is no clear empirical evidence that a banking system with a large number of small institutions would be any more stable than the system as it currently stands. Besides, financing certain big projects would always require the existence of large international banks. Both types of financial institutions are in fact complementary. How to regulate the banking and financial sector is thus a complex and multifaceted issue. One cannot impose the same requirements on big international-oriented banks and small domestic banks. As this paper has tried to demonstrate, both have a distinct business model. The following statements and assessments represent the author’s opinion only. They should not be interpreted as official statements or assessments from Deutsche Bundesbank.
On the optimal design of risk retention in securitisation
Authors: Kaptan Metin
Published: December 2016

This paper examines the optimal design of retention in securitisation, in order to maximize welfare of screening per unit of retention, assuming that screening is costly and that the bank intends to securitise its loans. In contrast to the focus of previous literature on tranche retention, we deviate from the constitutional mechanisms of tranche retention to present a pareto-optimal method of tranche retention. Unlike the current ad-hoc-regulations, we derive the optimal design of retention from a utility maximization problem. We show that the level of retention per tranche should be dependent on
the rate of credit default, i.e. the higher the rate of default, the higher the optimal rate of retention required to provide an incentive to screen carefully. From this approach, it follows that the rate of retention per tranche should be higher, the higher the position within the ranking order of subordination. Accordingly, the efficiency of tranche retention can be enhanced, reducing the level of retention required to maintain a given level of screening-effort. This retention design entails a recovery of the bank’s equity capital, thereby increasing liquidity and lending capacities
Norms and international standards related to reduce risk management: A literature review
Authors: Fuentes César , Lizarzaburu Edmundo R. , Vivanco Edgar
Published: December 2016

The current work aims to develop a revision of the literature within the main concepts in the international rules and standards related to risk management in companies. By this way, there will be an analysis of issues such as the COSO - ERM model, an introduction to the ISO 27000 and 31000 standards; and the Project Management according to PMI targeted at risk management.
ISO standards a potential path for emerging markets: An initial literature review
Authors: Lizarzaburu Edmund R. , Salquero Julio Quispe
Published: December 2016

Nowadays, the companies and financial institutions from emerging markets are looking forward for more space in the international market. They have found several alternatives and one of them is to implement process and procedures in order to be more efficient and offer better conditions to the local and foreign customers. One of these alternatives is to implement internal standards not only following corporate governance policies but also, implementing international standards such as ISO norms. This paper seeks to show the evolution of initial ISOs most frequently used in the financial emerging markets.
A Arqueologia do Jê Meridional Uma longa aventura intelectual
Authors: Schmitz Pedro Ignacio
Published: December 2016

O artigo mostra como a equipe de arqueologia do Instituto Anchietano de Pesquisas trabalhou para construir uma longa história das populações consideradas ancestrais do Jê Meridional histórico, usando amostras do planalto do Rio Grande do Sul, do planalto e do litoral de Santa Catarina.