bluuebunny/crossref_metadata_2025 huggingface dataset:
Parasite load in intact and ulcerative skin of dogs with leishmaniais
Authors: Silva Francine Maria de França , Santos Edna Michely de Sá , Torres Sandra Maria , Yamasak Elise Miyuki , Ramos Rafael Antonio Nascimento , Alves Leucio Câmara
Published: March 2016

Abstract The skin is the site of inoculation of Leishmania spp. in susceptible hosts, and consequently dermatopathies, especially ulcerative dermatitis, are the main clinical signs observed. The aim of this study was to assess parasitism of the skin (intact and ulcerated) among dogs that were naturally infected by Leishmania spp., through immunohistochemical analysis. Skin fragments (intact and ulcerated) were collected from 13 dogs with positive parasitological (bone marrow aspiration and exfoliative skin) and serological examinations (ELISA S7® Biogene) forLeishmania spp. These samples were processed using the immunohistochemical technique, involving the streptavidin-peroxidase complex. Ulcerative lesions were mainly observed on the elbows (53.84%; 7/13), nostrils (15.38%; 2/13), ears (23.07%; 3/13) and wings of the ilium (7.69%; 1/13). A severe parasite load was detected in 46.15% and 76.92% of the intact and ulcerated skin samples tested, respectively. The parasite load on ulcerated skin was statistically higher than on intact skin (p = 0.0221). These results indicate that the intact and ulcerated skin may host a high parasite load of amastigote forms of Leishmania spp., which can favor the transmission of the parasite.
A Estação: ideologia burguesa e sua denúncia em Quincas Borba
Authors: Saraiva Juracy Assmann
Published: March 2016

O artigo enfoca o contexto da instalação do mercado editorial no Brasil, a partir da década de 1870, e analisa o papel do periódico A Estação na difusão de práticas culturais oriundas da Europa, particularmente da França, e na formação de leitores. O periódico, proveniente da Alemanha, era composto por duas partes: um suplemento de moda, que informava as tendências parisienses sobre vestuário, decoração, etiqueta e comportamento, e um suplemento literário, produzido no Brasil, em que Machado de Assis publicou contos, poemas, novelas e o romance Quincas Borba. O confronto das duas versões de Quincas Borba, a primeira em fascículos e a segunda em livro, permite constatar que Machado reconhece serem distintos os leitores de cada uma das versões, estando as mudanças que ele introduz relacionadas a esse aspecto. Entretanto, em ambas as versões, transparece a denúncia contra a subserviência cultural e o apego à aparência, manifestando-se uma ruptura em relação aos valores do veículo em que a primeira versão se inscreve.
A lição de Alice: maravilhas da linguagem
Authors: Jardim Maria Antónia
Published: March 2016

Este artigo pretende ser um contributo para a fundamentação psicopedagógica da criatividade através da narrativa de L. Carroll que permite ao leitor reordenar as significações e transformar imagens. A psicologia da arte triangula o sentimento e a imaginação enquanto ciência da subjectividade que é; que analisa e interpreta a realidade do ser humano como expressão versus informação.
Modernidad y posmodernidad en El gran señor de Enrique Rosas Paravicino
Authors: Cabanillas Miguel Arribasplata
Published: March 2016

Em El Gran Señor, de Enrique Rosas Paravicino, há uma confluência de passado histórico e presente conflituoso em que o fervor religioso cumpre o papel de um núcleo integrador. Na sociedade andina ficcionaliada, aparece uma galeria inovadora de tipos sociais, como corresponde a um país, como o Peru, em luta para integrar a modernidade com a tradição cultural. Os Andes constituem um grande cenário de uma épica popular, com todo o colorido de gentes e a paisagem de sua cultura. Tudo se move em torno a um traço que é predominante no romance: o Cristo da “Nieve Resplandeciente”. Aqui, o sincretismo religioso dá lugar à presença de personagens envolvidos no mito, na magia e na tradição oral, ao mesmo tempo em que assomam as mudanças sociais e políticas impulsionadas por atores embarcados em projetos mundanos, de acordo com outro grande mito: o avanço coletivo, na perspectiva do desenvolvimento nacional.
Multimodalidade da linguagem nas campanhas de prevenção HIV/Aids: uma análise cognitiva e cultural
Authors: Rocha Sheila , Moraes Feltes Heloísa Pedroso
Published: March 2016

O objetivo deste artigo é analisar e comparar a linguagem multimodal em campanhas de prevenção HIV/Aids, concentrando-se, principalmente, na perspectiva da Linguística Cognitiva, incorporando a abordagem de fatores regionais, culturais e identitários, implicados na produção dessas campanhas. Para isso, também investigam-se as diretrizes apontadas por políticas públicas de saúde no Brasil, em especial ao caso da Aids, e como o marketing social atua para a criação de melhores condições de vida para todos, utilizando a publicidade como uma ferramenta de propagação desses conceitos. Para atender a essa proposição, o corpus é formado por três cartazes de campanhas publicitárias lançadas em diferentes regiões do país. A investigação fundamenta-se na Teoria da Metáfora Conceitual, proposta por George Lakoff, Mark Johnson e autores associados, bem como nos estudos sobre multimodalidade, desenvolvidos, especialmente, por Charles Forceville. Através deste estudo, conclui-se que as metáforas/metonímias verbais e visuais evidenciam traços regionais, culturais e identitários, aproximando a linguagem do seu público-alvo e salientando especificidades que acionam o processo perceptivo dos receptores, contribuindo para a eficácia de mensagens que estimulam a mudança de hábitos e comportamentos.
From ‘ontological metaphor’ to semiotic make-believe: giving shape and substance to fictive objects of conception with the ‘globe gesture’
Authors: Lapaire Jean-Remi
Published: March 2016

Speakers are moving cognizers who engage in bodily acts of conceptualization. The “globe gesture” is among the most spectacular forms of “manual thinking” (Streeck 2009) used in formal talk. A characterization of the kinesic action typical of the “globe gesture” is first provided that shows how “the image of a bounded, supportable object” is created (McNeill 1992) and set up in gesture space. As conceptual objects are created and masses of semantic substance fashioned, visible shape is given to shapeless mental representations. A powerful semiotic trick is performed with a simple cognitive artifact. Interestingly, a willing suspension of disbelief is required of speakers and listeners who must temporarily give up their rational conceptions of visibility, materiality and palpability to watch the symbolic manipulation of invisible objects. The basic expressive properties of the “globe gesture” are next characterized: outlining and isolating objects of conception; neutralizing semantic specification; establishing a joint focus of attention and imagination; shaping, displaying and unifying content; creating a sense of reality and existence through physical presence. Iconic modifications of the standard metaphoric hand configuration, virtuosic elaborations and creative blends are finally examined before reporting the results of an experimental study of the globe gesture’s heuristic properties in a controlled environment. 14 students attending a multimodal “kineflective” seminar used the hand configuration to engage in “choreographic thinking” (Forsythe 2009) and develop a haptic understanding of derivation, nominalization, substantivation, conceptual reification. The globe gesture acted as a facilitator so long as a high degree of generality was maintained but was promptly discarded when words with a strong emotional appeal were introduced (e.g. sadness, madness). Emblems and iconic gestures were spontaneously performed instead.
POST-TRANSPLANT DIABETES MELLITUS (PTDM)
Authors: Goes Nelson
Published: March 2016

Post-transplant diabetes mellitus is a major complication after transplantation and is associated with reduced allograft and patient survival.(1) It is hard to quantify the incidence of PTDM because of lack of standard definition and PTDM can occur many years after transplantation. A consensus conference in 2013, defined PTDM as newly diagnosed persistent diabetes mellitus among clinically stable posttransplant patients.
La unión hace la fuerza: Community Organizing in Adult Education for Immigrants
Authors: Carlock Russell H.
Published: March 2016

Adult English as a second language (ESL) educators have struggled to move beyond skills-based instruction to implement more student-centered, contextualized pedagogy that prepares students to become active citizens and to solve real-world problems, even as the growing number of immigrants make adult education increasingly important for determining the future of civic life in the United States. In this article, Russell Carlock investigates how community organizing can support adult education to foster democratic engagement among immigrant parents. The author co-taught and observed ESL classes with a community-based organization in the Boston area and examined how organizing strategies supported a content-based, student-centered curriculum that encouraged immigrant parents' civic engagement in their children's school and the wider community. Ethnographic data revealed two components of community organizing that catalyzed activism among immigrant parents in an adult ESL class: building a civic learning community and developing a public voice. Findings suggest that adult educators may use organizing to facilitate deeper learning and civic action among students.
O transporte dos advérbios de modo em português
Authors: Saraiva Maria Elizabeth Fonseca
Published: March 2016

Resumo: No primeiro capítulo de nossa dissertação. de mestrado, procuramos verificar as possibilidades de colocação dos advérbios de modo em estruturas superficiais do português, com verbos finitos, na voz ativa. Chegamos à conclusão de que estes advérbios não podem preceder o verbo. Mas, pospostos a ele, ocorrem livremente em várias posições, sem que se modifique o sentido das sentenças. Uma vez que adotamos a teoria transformacional 'standard', admitimos que os advérbios em questão têm origem em uma posição específica, na estrutura profunda, e que uma regra transformacional é responsável pela sua movimentação. Nosso objetivo, neste artigo, é exatamente discutir qual é esta origem e como seria a regra responsável pelas diversas colocações do advérbio de modo em português.
Lima Barreto: um posicionamento oscilante
Authors: Cury Maria Zilda Ferreira
Published: March 2016

Resumo: Este artigo é apenas uma parte de um estudo mais amplo sobre toda a obra de Lima Barreto que sairá sob a forma de livro em março de 1981.
Interrogativa indireta encoberta em português
Authors: Alvarenga Daniel Gonçalves de
Published: March 2016

Resumo: E comum associar-se uma interrogativa direta ou indireta a uma pergunta. Assim todos os nossos gramáticos tradicionais afirmam que uma interrogativa é uma pergunta, direta ou indiretamente formulada. O próprio uso de termos como 'pergunta direta' e 'pergunta indireta' é questionável. O que vem a ser uma pergunta direta ou indireta?
Fachdeutschkurse in Brasilien: Ausgangssituation und Vorschlãge zum Grammatik und Wortschatzteil für ein Baukastensystem
Authors: Fuhr Gerhard
Published: March 2016

Resumo: O presente trabalho tenta dar uma visão geral sobre a situação do ensino de alemão científico. Partindo de uma breve avaliação crítica dos livros didáticos já existentes, considerando suas possibilidades de aplicação no Brasil, são examinados os pré-requisitos e condições para desenvolver cursos de alemão científico neste país; também são discutidos os objetivos de aprendizagem e as possibilidades de sua realização. Depois de uma avaliação do trabalho até agora desenvolvido na UFMG segue uma proposta para um sistema de módulos visando os cursos mais requisitados. Ao lado de algumas considerações sobre o vocabulário se analisa a problemática gramatical e das estruturas relevantes; estas são agrupadas segundo um critério lingüístico e colocadas em uma possível progressão didática. Isto deve servir de base para um módulo "Gramática referencial para Cursos de Alemão Científico", ao qual se podem estruturar Cursos de Introdução à Leitura, incluindo a parte de textos e exercícios de áreas específicas.
Restrições à regra da elipse verbal
Authors: Kato Mary Aizawa
Published: March 2016

Resumo: O objetivo deste trabalho é mostrar que a forma superficial de sentenças de diferentes origens sintáticas pode assumir feições similares em virtude da identidade funcional das mesmas na comunicação. Mais especificamente, mostrarei que as transformações sintáticas podem ser determinadas por fatores de ordem funcional.
Canto e plumagem: a retorica da publicidade
Authors: Campos Maria Helena Rabelo
Published: March 2016

Resumo: Este trabalho é parte da dissertação - O CANTO DA SEREIA - uma análise do discurso publicitário - apresentada ao curso de Pós-Graduação da Faculdade de Letras, da Unlversidade Federal de Minas Gerals, como parte dos requisitos para obtenção do grau de Mestre em Literatura Brasileira.
O levante dos mortos:um episódio fantástico
Authors: Fonseca Maria Nazareth Soares
Published: March 2016

Resumo: Este trabalho é parte da dissertação A RELAÇÃO HISTÓRIA/ESTÓRIA EM INCIDENTE EM ANTARES, de ÉRICO VERISSIMO, apresentada ao Curso de Pós-Graduação da Faculdade de Letras da UFMG, para a obtenção do Grau de Mestre em Literature Brasileira, em junho de 1980.
Robert Browning, "il maestro di S. Marco" - a study of the musical structure of "a tocata of Galupp's "
Authors: Resende Aimara Da Cunha
Published: March 2016

Abstract: On first reading "A TOCCATAOF GALUPPl'S" one is puzzled at the misleading title. How can Galuppi have his name connected with the form of the toccata when this latter had its birth in the 16th. century and its splendour in the seventeenth, while Galuppi lived in the elghteenth century? Besides, though Baldassare Galuppi came to be a "maestro di S. Marco", his fame is due to compositions for buffo opera and mainly for the sonatas.
Sobre a interpretação dos fatos do desenvolvimento fonológico
Authors: Maia Eleonora Albano da Motta
Published: March 2016

Abstract: This paper is an attempt at showing the difficulty of interpretation of data of phonological development out of the communicate context. Further more, it points out some ways to contrast child phonology and adult phonology.
A comicidade
Authors: Coelho Haydée Ribeiro
Published: March 2016

Resumo: Este estudo analisa a comicidade, presente em Triste Fim de Policarpo Quaresma, de Lima Barreto, com mecanismo expressivo utilizado pelo autor para impor seu mundo ficcional ao leitor e, ao mesmo tempo, para desmascarar o poder. Résumé: Cette étude est une analyse du comique présent dans le roman Triste fim de Policarpo Quaresma, de Lima Barreto. L'auteur emploie ce mécanisme expressif pour coinvaincre le lecteur du monde de la fiction et pour demasquer le pouvoir.
Dos problemas de imperfeita simetria
Authors: Ilari Rodolfo
Published: March 2016

Resumo: Sentenças contendo um predicado simétrico como trabalhar na  mesma sala que,  ser da mesma altura que, ou o ser de igualdade  deveriam ser usadas e interpretadas do mesmo jeito, sem interessar  qual das duas FN's associadas aparece na posição de sujeito. Entretanto, Eu adoto a mesma teoria que Chomsky e Chomsky adota  a mesma teoria que eu não significam a mesma coisa. Este trabalho é uma tentativa de estabelecer as dificuldades que se encontram nos tratamentos pragmático e semântico de tais construções simétricas.Abstract: Sentences containing a symmetric predicate like trabalhar na  mesma sala que (to work in the same office as), ser da mesma altura que (to be as tall as) or the identity ser (be) should  be used and interpreted in the same way no mattter which of the  two associated NPs appears in subject position. Actually, Eu adoto a mesma teoria que Chomsky (I adopt the same theory as Chomsky does) and Chomsky adota a mesma teoria que eu (Chomsky  adopts the same theory as I do) do not mean the same. The paper is an attempt to state the difficulties arising in pragmatic and  semantic treatments of such symmetric constructions.
Recombinant Human Insulins – Clinical Efficacy and Safety in Diabetes Therapy
Authors: Landgraf Wolfgang ,   Medical Affairs Diabetes Division, Sanofi-Aventis Frankfurt, Germany, Sandow Juergen ,   Professor, Centre of Pharmacology, Johann-Wolfgang-Goethe University, Frankfurt/Main, Germany
Published: March 2016

Insulin replacement therapy is the standard of care for patients with type 1 and advanced type 2 diabetes mellitus. Porcine and bovine pancreatic tissue was the source of the hormone for many years, followed by semisynthetic human insulin obtained by modification of animal insulin. With the development of recombinant DNA technology, recombinant (biosynthetic) human insulin became available in large amounts by biosynthesis in microorganisms (Escherichia coli, yeast) providing reliable supplies of the hormone worldwide at affordable costs. The purity and pharmaceutical quality of recombinant human insulin was demonstrated to be superior to animal and semisynthetic insulin and patients with diabetes could be safely and effectively transferred from animal or semisynthetic human insulin to recombinant human insulin with no change expected in insulin dose. The decision for change remains a clinical objective, follow-up after any change of insulin product is recommended to confirm clinical efficacy. This review provides a summary and retrospective assessment of early clinical studies with recombinant insulins (Insuman®, Humulin®, Novolin®).
The Hypoglycaemia-Hyperglycaemia Minimizer System in the Management of Type 1 Diabetes
Authors: Levy Brian L ,   Animas Corporation, Wayne, USA, McCann Thomas W ,   Animas Corporation, Wayne, USA, Finan Jr and Daniel A ,   Animas Corporation, Wayne, USA
Published: March 2016

Living with type 1 diabetes (T1D) presents many challenges in terms of daily living. Insulin users need to frequently monitor their blood glucose levels and take multiple injections per day and/or multiple boluses through an insulin infusion pump, with the consequences of failing to match the insulin dose to the body’s needs resulting in hypoglycaemia and hyperglycaemia. The former can result in seizures, coma and even death; the latter can have both acute and long-term health implications. Many patients with T1D also fail to meet their treatment goals. In order to reduce the burdens of self-administering insulin, and improve efficacy and safety, there is a need to at least partially remove the patient from the loop via a closed-loop ‘artificial pancreas’ system. The Hypoglycaemia-Hyperglycaemia Minimizer (HHM) System, comprising a continuous, subcutaneous insulin infusion pump, continuous glucose monitor (CGM) and closed-loop insulin dosing algorithm, is able to predict changes in blood glucose and adjust insulin delivery accordingly to help keep the patient at normal glucose levels. Early clinical data indicate that this system is feasible, effective and safe, and has the potential to dramatically improve the therapeutic outcomes and quality of life for people with T1D.
The Rationale for Continuous Glucose Monitoring-based Diabetes Treatment Decisions and Non-adjunctive Continuous Glucose Monitoring Use
Authors: Price David ,   Dexcom, Inc., San Diego, California, US, Walker Tomas ,   Dexcom, Inc., San Diego, California, US
Published: March 2016

Self-monitoring of blood glucose (SMBG) is now recognised as a core component of diabetes self-management. However, there are many limitations to SMBG use in individuals with diabetes who are treated with intensive insulin regimens. Many individuals do not test at the recommended frequencies. Additionally, because SMBG only provides a blood glucose reading at a single point in time, hypoglycaemia and hyperglycaemia can easily go undetected, limiting the user’s ability to take corrective action. Inaccuracies due to user error, environmental factors and weaknesses in SMBG system integrity further limit the utility of SMBG. Real-time continuous glucose monitoring (CGM) displays the current glucose, direction and velocity of glucose change and provides programmable alarms. This trending information and ‘aroundthe- clock’ vigilance provides a significant safety advantage relative to SMBG. No published clinical studies have evaluated outcomes when CGM is used as a replacement for SMBG; however, recent in silico studies support this indication. This article reviews the limitations of SMBG and discusses recent evidence that supports CGM-based decisions as an effective approach to managing insulin-treated diabetes.
The Role of Religion in Voters’ Preference During General Election 2014 in Central Java DI JAWA TENGAH
Authors: Sofianto Arif
Published: March 2016

Muslims are the largest part of Indonesian society, but in the history of elections,
Islamic political parties have never won. The nationalist party tended to be a strong
party, whereas religion-based party tend to be a weak party. This study aims to
analyze how the influence of religion values on voting behavior during legislative
elections in the Central Java. This study was conducted in 10 electoral districts in
Central Java and it involved 400 respondents. This research used a qualitative and a
quantitative method. The result depicted that religious values were used by voters as
reference in assessing political figures whether they are good or bad, without looking
at the background of parties and ideologies. Voters are more influenced by rational
and pragmatic considerations than the leaders or religious organization.
Muhammadiyah Studies: The Transformation of Research on Islamic Movement in Indonesia
Authors: Jinan Mutohharun
Published: March 2016

This research aims to describe the studies of the Muhammadiyah movement. Scholars have condukted research, observations, and discussions of the Movement. This research is not limited the Muhammadiyah as an Islamic movement, but also its role as economic,educational, and socio-political movement. Research and discussion on the various dimensions of Muhammadiyah are called "Muhammadiyah Studies". By hitoriographical approach, there are three stages of development in the Muhammadiyah Studies. First, study of the fundamental of islamic teaching (1912-1950). Sceond, the preriod wich the Muhammadiyah Studies as a part of modern islamic studies (1950-200). Thrid, after 200s, Muhammadiyah Studies is Characterized by new themes as a part of papular culture.
The Influence of Social Networks and Supports on Depression Symptoms: Differential Pathways for Older Korean Immigrants and Non-Hispanic White Americans
Authors: Jeon Haesang , Lubben James
Published: March 2016

Objectives: The current cross-cultural study examines the pathways underlying different formations of social networks and social support systems, which affect depression symptoms among older Korean immigrants and non-Hispanic Whites in the United States.

Method: Data for this study came from a panel survey of 223 older Korean American immigrants and 201 non-Hispanic White older adults 65 years of age and older living in Los Angeles. Structural equation modeling (SEM) is used to test the proposed conceptual model designed to explain the direct and indirect relationships between social networks and social support on depression symptoms.

Results: Empirical evidence from this study indicated different effect of one’s social networks and social support on depression by race/ethnicity.

Discussion: The work discussed in this article pointed to the need to recognize the role of culture in assessing the relationships between social networks, social support, and health among older adults.
Important Case Management Goals in Community Aged Care Practice and Key Influences
Authors: You Emily Chuanmei , Dunt David , Doyle Colleen
Published: March 2016

Aim: To investigate important case management goals and key influences on the achievement of the goals in community aged care practice from the perspectives of case managers in Australia.

Methods: We surveyed 154 case managers, representing 17.1% of the target population in the State of Victoria, Australia. The key information collected was case managers’ characteristics and their selections of important case management goals. We also conducted 33 interviews with 47 case managers to explore their perceptions of important case-managed community aged care goals and the key influences on the achievement of these goals. Descriptive analysis, logistic regression, and qualitative thematic analysis were performed.

Results: The survey findings showed that important case management goals included improving client outcomes, improving care quality, enhancing care coordination and accessibility, and reducing nursing home admissions. The interview findings indicated that important case management goals were divided into client-centered goals (e.g., maintaining clients safely at home), case managers’ personal goals (e.g., gaining professional development), and organizational goals/expectations/values (e.g., expecting case managers to manage budgets wisely). Finally, the mixed research methods determined constraints of organizational resources and policies, clients’ risky decisions, and case managers’ work experience and employment status as key influences or significant factors associated with the achievement of case management goals.

Conclusion: Client-centered goals are of particular importance among those important case management goals. Case managers helping clients establish reasonable expectations and organizations developing favorable professional development policies and establishing reasonable job requirements and expectations will facilitate the achievement of case management goals.
Ethics In The Accounting Curriculum: What Is Really Being Covered?
Authors: Miller William F. , Becker D’Arcy A.
Published: March 2016

This paper examines the current level of ethics integration across the accounting curriculum, analyzing the quantity, methods and topics included in coverage. Results of a survey of U.S. accounting faculty from 44 states and 97 different institutions on these issues are presented. The study is broken into two sections: the actual level of ethics integration and what is actually being taught. Prior research in the field has been limited to the extent to which ethics is covered in the classroom and avoided looking at what specifically is being done. This study extends this research by providing an update on the level of coverage as it exists today in the U.S., and by identifying the specific ethics topics being covered. Overall, we find that ethics integration efforts on a per-course basis are modest, and may be inadequate. We suggest that accounting programs that integrate ethics develop a formal ethics integration plan to ensure essential topics are covered, and to maximize the impact on students ethics.
Teaching Accounting Courses Online: One Instructors Experience
Authors: Dusing Gregory M. , Hosler Jonathan C. , Ragan Joseph M.
Published: March 2016

Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that dont work when delivering courses over the internet. This paper addresses the good and bad aspects of teaching accounting online. It looks at optimal ways to integrate state-of-the-art technology into an online teaching model and explores ways to increase effectiveness of online delivery as compared to traditional courses. This paper examines teaching accounting courses online at a small liberal arts school. Our research identifies features in the course that led to its effectiveness.
Fostering Culture Change In An Undergraduate Business Program: Nudging Students Towards Greater Involvement In Extra-Curricular Activities
Authors: Martin Elizabeth M.
Published: March 2016

A report on a successfully implemented program to increase student participation in extra-curricular activities in an undergraduate business program with a high percentage of first-generation college students. A market-research study offered insight as to why students were not participating before the program was launched. Greater participation in extra-curricular activities was used as a means to provide valuable career preparation and to develop professional habits. Participation was encouraged with very small rewards tied to existing courses, consistent with the nudging mechanism of behavioral economics.
Structuring An MBA Consulting Course: Aligning Pedagogical Strategies To Meet The Needs Of A Business Schools Critical Stakeholders
Authors: Roche Olivier P. , Downie Yvonne , Diriker Memo
Published: March 2016

At a time when business schools of second-tieruniversities face budget constraints, the MBA consulting program has become avehicle to build a schools reputation and to engage the business community inorder to raise financial resources. Business schools also face competition fromon-line programs, and consulting assignments help to define a schools competitive advantage. Finally, an increasing number of students with little or no prior business experience are seeking the MBA edge to help them find their first positions. As a result, the consulting program is rapidly becoming aninstrument of choice to facilitate the transition from campus to professional environment. This article presents the pedagogical strategies implemented by auniversity with limited resources and for which the consulting program has been designed to address the needs of both external and internal stakeholders.
The Use Of Article Summaries In Accounting Courses: Improving Students Reading Comprehension, Learning, Thinking, And Communication Skills
Authors: Etter Edwin R. , Ross Barbara W.
Published: March 2016

This paper describes the use of article summaries in accounting courses. Article summaries promote active learning. They assist students in improving their reading comprehension, learning, thinking, and written communication skills. We provide a template for the writing assignments, a grading rubric, and a list of accounting related periodicals for various accounting courses. We also suggest strategies for administering and grading the assignments to minimize the workload for instructors.
Influential Factors Of Executives Equity-Based Revenue In Chinese-Listed Companies
Authors: Li Lei , Sanseau Pierre-Yves
Published: March 2016

In the Chinese context of economic reform and restructuring to establish the modern corporate system, new models of executives equity-based revenue are tested. Stock option income is currently becoming a critical part in the whole package offering to the executives. In this research, we examine the influential factors of executives equity-based revenue in 127 Chinese-listed companies. It appears that business performance is positively related to executives equity-based compensation, that there is no significant correlation between executives equity-based compensation and corporate size, that industry is an influential factor of executives equity-based compensation, and that there is no significant correlation between executives equity-based compensation and tenure. Based on these findings, we suggest future improvements to establish a healthier equity incentive system in China.
Interlinkage Between Real Exchange Rate And Current Account Behaviors: Evidence From India
Authors: Arouri Mohamed , Dar Arif Billah , Bhanja Niyati , Tiwari Aviral Kumar , Teulon Frederic
Published: March 2016

The study analyzes the dynamic interlinkage between Indias real effective exchange rate and real current account deficit using standard VAR and structural VAR (SVAR). The empirical analysis suggests that a real currency appreciation leads to an improvement in the current account deficit, thereby highlighting the occurrence of permanent shocks such as technical innovations, productivity shocks, and changes in tastes and preferences. A positive shock to the current account deficit leads to an appreciation in the real exchange rate. Moreover, both current account and real exchange rates are found to be affected by the changes in these variables themselves rather than changes in the other variables in the system.
US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement
Authors: Harris Peter , Stahlin William , Shubita Moade Fawzi
Published: March 2016

International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculum and make it a major component of accounting classes. This case study takes a US GAAP Prepared Cash Flow Statement and, based on the facts of the case, requires students to prepare an IFRS-based Cash Flow Statement. The need to understand both US GAAP and IFRS rules is required to adequately address this case study, which is most suitable for an Intermediary Accounting, Accounting Theory and a Financial Statement Analysis class, as well as an Investment Finance course, at the graduate level.
Important Business Considerations For Successful Entry Into The China Market
Authors: Lee Sooun , Schwarz Joshua , Coyle James , Boulton Thomas , Kameda Naoki
Published: March 2016

This case requires students to practice international management skills as they consider a wide range of important business questions for a medium-size US company looking to enter the Chinese market. Over the course of four separable modules, students determine the best entry strategy for the company, how to finance the project, how to select the best project manager and how to develop an initial marketing plan. Faculty can choose to assign some or all modules. In addition, the authors, who have implemented this case multiple times with American, Chinese, South Korean and Japanese students working together, discuss the cross-cultural lessons they have learned and recommend ways to improve cross-cultural communication. Specific case questions and case resources are provided.
Olympus Corporation Financial Statement Fraud Case Study: The Role That National Culture Plays On Detecting And Deterring Fraud
Authors: Morgan Anita R. , Burnside Cori
Published: March 2016

Recent cases provide insight into the role that an unethical corporate culture plays in financial statement fraud. The case of financial statement fraud in Olympus Corporation, a Japanese firm, provides the opportunity to examine how national culture plays a role in corporate governance and fraud detection. This case study focuses on the impact of Japanese culture on the corporate culture of The Olympus Corporation, and how that corporate culture resulted in financial statement fraud.
From OEM Supplier To A Global Leading Company
Authors: Wu Wei-Li , Lee Yi-Chih
Published: March 2016

Firms in developing countries generally have lower technological and marketing capabilities compared to firms in developed countries. Joining OEM alliances can help firms with fewer capabilities to learn from their partners and then upgrade their technological capabilities. In this kind of scenario, learning firms in OEM alliances are usually from developing countries, and they play the role of suppliers; on the other hand, teaching firms are usually from developed countries and play the role of buyers. Although OEM alliances provide a platform for acquiring, transferring and creating knowledge, few suppliers can sufficiently upgrade their technological capabilities to reach a higher level and develop marketing capabilities in order to complete in the global market. Therefore, it is an important issue to know how an OEM supplier from developing countries can become a leading firm in the global market. In this study, we choose Giant Bicycles to explore this issue. We conduct a case study to explore the growth of Giant Bicycles from an OEM supplier to a leading company in the bicycle industry.
Will Worldwide Adoption Of IFRS Improve Comparability? An Instructional Case Between Two Companies In Two Countries
Authors: Portz Kris , Strong Joel
Published: March 2016

One of the most compelling arguments for US companies to adopt IFRS is to increase comparability between companies and countries worldwide. This instructional case emphasizes to students that even though two companies both follow the same set of accounting rules (IFRS in this case), comparability of financial statements can still be difficult due to accounting choices, judgments, and estimates made by management. In this case, two start-up companies enter the renewable energy industry and begin retailing wind turbines. Students record identical first-year transactions for the two companies, record six additional transactions where each company makes different accounting choices when applying IFRS, prepare a set of financial statements, and calculate ratios. Through these tasks, students can see how accounting choices made by management affect comparability of the financial statements. This case also gives students an opportunity to discuss how culture and the general accounting environment in a country may influence the accounting choices made by management.
Lockheed Martin And The Controversial F-35
Authors: Hughes Michael P.
Published: March 2016

Over the course several years - from late in the 1950s to the early 1970s - Lockheed was embroiled in the Deal of the Century where the company was found guilty of bribing foreign countries governments to select the Lockheed F-104 Starfighter over arguably better alternatives in addressing those nations respective air force needs. Today, Lockheed Martin is the leading contractor on the F-35 Lightning II project, which is intended to produce the worlds most advanced stealth strike-fighter for US armed forces and those of several allied foreign nations. However, the F-35 program has become the single most expensive project in American history and has been beset with serious technical problems, major schedule delays, cost overruns, and the F-35s performance capabilities are seen by many as inferior to the nations potential adversaries fighter aircraft, if not inferior to the aircraft it is intended to replace.
Teaching Supply Chain Operations Planning Using Actual Industry Data Across Multiple Organizations
Authors: Pepe Michael S.
Published: March 2016

The purpose of this case study is to provide a pedagogical teaching tool from a business-oriented viewpoint for an undergraduate supply chain management class. Students are provided with challenging questions and problems to solve which enriches their analytical skills in assessing product assortments, developing effective forecasting techniques and collaborative decision making skills with operation managers and supply chain partners. This case examines supply chain management as a collaborative function intertwined with other organizational tasks and provides future supply chain managers lessons on interactions and integration of multiple business units using the latest business practice examples in supply chain management. The case was developed through interviews with eight supply chain professionals across six organizations and uses actual POS data from a retailer.
Push-down Accounting: A Comprehensive Case Study
Authors: Harris Peter
Published: March 2016

Push-down Accounting has gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business activities. The SEC recommends Push-down accounting, where appropriate, as it is an easier and more effective method of financial reporting than the complex structure of inter-company elimination entries. The ending reported consolidated amounts are also identical whether this method is used or not. This case study provides the criteria for Push-down and details an actual case study of its preparation and presentation of a balance Sheet on the date of acquisition.
Motivational Factors And The Hospitality Industry: A Case Study Examining The Effects Of Changes In The Working Environment
Authors: Marshall Thomas , Mottier Ewa M. , Lewis Robert A.
Published: March 2016

The Mandarin Oriental Hotel in Bangkok is a world-wide leader in hospitality management. A critical ingredient for their success has been developing and maintaining superior performance from their employees. How is that accomplished? What Human Resource Management (HRM) practices should organizations invest in to acquire and retain great employees? Recent studies have demonstrated the importance of providing a supportive work environment, one that engenders employee satisfaction and promotes effective service performance among hospitality employees. But what is a supportive environment for hotel workers who are required to be responsive to the needs of guests twenty four hours a day? The Mandarin Oriental’s unique approach involved building a separate area in the hotel dedicated to the well-being of their employees. This area—The O-Zone—originated from the idea of providing workplaces which support fun and enjoyment as part of work-life balance. The case focuses attention on how changes in the working environment can significantly enhance the recognition and appreciation of employees A dedicated employee center in the hospitality industry has not been explored before and offers up an exceptional opportunity to examine the effect on motivation and how the center may be appreciated differently by employees based on gender, department and work experience—an important consideration for Human Resources when designing incentive programs.
Blaze Manufacturing: An Ethical Analysis
Authors: Causseaux Wanda K. , Caster A. Bruce
Published: March 2016

Students frequently have difficulty systematically analyzing ethical situations.  They tend to respond to situations by indicating that a particular action is “just not right.”  This case uses the IMA Statement of Ethical Professional Practice as a framework for analyzing and resolving ethical conflict.  The case is based on cost/managerial accounting and is appropriate for late in a managerial accounting course or early in a junior level cost accounting course. The case involves cost analysis, and it examines gross margin versus contribution margin as tools for analyzing product profitability.  It also challenges the student to examine the behavior of several of the main characters from an ethical point of view and to examine pathways for resolving ethical conflicts.  Suggested solutions, additional discussion, and teaching notes are provided.  The story is based on a real situation with a privately held company.  Details have been changed to protect the identity of the persons and companies involved.
International Expansion Via Acquisition: The Failed Engagement Of Chromalox And Ero
Authors: Festervand Troy A. , Lumpkin James R.
Published: March 2016

Growth is a common organizational objective that can be achieved via development and/or acquisition. In this case, a US company seeks to achieve growth, both domestically and internationally, by acquiring a technologically related foreign firm. The logic surrounding the planned acquisition was to expand and improve an existing product line domestically, while gaining immediate access to European markets. Targeted toward upper-division undergraduate business majors and/or graduate business students, this case provides an example of how growth via acquisition can fail for all the wrong reasons.
Path Modeling The Antecedent Factors To Consumer Repurchase Intentions For Advanced Technological Food Products: Some Correlations Between Selected Factor Variables
Authors: Spais George S. , Vasileiou Kostantinos
Published: March 2016

The major objective of this study is to test a model that explains consumer repurchase intention for technological advanced food products in developing economies. We address the core research themes of our study using a survey of 800 Greek households. Our intention is to test consumers' perceptions in order to investigate the potent influence of some set of variables, (discussed in the consumer research literature), in order to analyze repurchase intention for technological advanced food products in developing economies. The proposed model is not intended to explain all consumption behavior related to alternative food products. We believe that the final findings of our research can advance retailers' strategic tries as it seems that geographical differentiation is needed to be considered, in terms of pricing and promotion planning at a store level in developing countries.
The Relationship Between The Managers Managerial Practice And The Location Of Automotive Service Business
Authors: Li Jeen-fong
Published: March 2016

The gap between the development of rural and urban areas is widening in Taiwan. The population of metropolitan areas keeps growing while that of rural areas stagnates. Certain rural towns even experienced negative growth. Transportation and industrial development in the eastern and the western parts of this island is also quite unbalanced. Aside from environmental factors, the shortage of managers knowledge of total quality management (TQM) is the primary barrier to applying TQM in an enterprise. Based on the background, this research was focused on the relationship between the managers managerial practice (MP) and the locations of the automotive service businesses. Consequently, it was found that the managers who work in the eastern areas of Taiwan are better than those who work the other regions in terms of MP.
Trickle Down Effect Of The Sarbanes Oxley Act On A Privately-Held Seasonal Textile Manufacturer
Authors: Dube Sema
Published: March 2016

The Sarbanes?Oxley Act (SOX) of 2002 was intended for enforcing accuracy and transparency in the financial statements of publicly held corporations, primarily to protect investors. While it does not directly impact private corporations, we present an indirect effect of SOX related to unsubstantiated deductions by retailers, against a privately?held manufacturer, in the textile industry.
When Management Override Negates Common Sense
Authors: Noe Kelly , Rogers Violet
Published: March 2016

Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were made to him or on his behalf. Valices lack of good judgment allowed this to happen. The human factors allowing this breach were professional character, business culture and environment, the ability to recognize there is an issue and the quality of the decision-making process as outlined by the Independence Education Program.
Blinds R U A Case Study On Activity Based Costing
Authors: Shanahan Yvonne P.
Published: March 2016

This paper presents a teaching case study on the application of Activity Based Costing. The purpose of the case is for participants to develop an ABC system for Blinds R U Limited, particularly in relation to administrative expenses. Blinds R U IS is manufacturing firm which produces a range of window treatments. A report is to be written which explains ABC principles to Blinds R U management, including an analysis of product profitability and recommendations. Presentations could also be used instead of a written report.