bluuebunny/crossref_metadata_2025 huggingface dataset:
Bilinearization and new multi-soliton solutions of mKdV hierarchy with time-dependent coefficients
Authors: Zhang Sheng , Zhang Luyao
Published: March 2016

In this paper, Hirota’s bilinear method is extended to a new modified Kortweg–de Vries (mKdV) hierarchy with time-dependent coefficients. To begin with, we give a bilinear form of the mKdV hierarchy. Based on the bilinear form, we then obtain one-soliton, two-soliton and three-soliton solutions of the mKdV hierarchy. Finally, a uniform formula for the explicitN-soliton solution of the mKdV hierarchy is summarized. It is graphically shown that the obtained soliton solutions with time-dependent functions possess time-varying velocities in the process of propagation.
Assessment of Pharmacological Prophylaxis for Acute Pancreatitis Following ERCP in Patients with Choledoholithiasis
Authors: Łubowska-Pająk Ewa , Kołomecki Krzysztof
Published: March 2016

Endoscopic retrograde cholangiopancreatography (ERCP) is an effective tool in the diagnostics and treatment of bile duct diseases. Although minimally invasive, the procedure is associated with a risk of complications, with acute pancreatitis being the most serious. In recent years, high hopes have been placed on pharmacological prevention of acute pancreatitis after ERCP.

The aim of the study was assessment of the efficacy of low-molecular-weight heparin and somatostatin in combination with diclofenac in the prevention of acute pancreatitis after ERCP.

Material and methods. The study enrolled three groups of 30 patients diagnosed with cholelithiasis; group I: patients who received low-molecular-weight heparin prior to ERCP, group II: patients who received somatostatin and diclofenac, group III: control group. The study assessed the incidence of acute pancreatitis, hyperamylasemia and increased CRP levels.

Results. Acute pancreatitis was observed in 13.3% of group I patients, 10% of group II patients and 16.7% of group III patients (no statistical significance). Hyperamylasemia was observed in 16.7% of group I patients, 16.7% of group II patients and 43.3% of group III patients. These differences were statistically significant. No significant differences were found in the occurrence of increased CRP levels among the study groups.

Conclusions. No significant reduction in the occurrence of acute pancreatitis after ERCP was observed in patients who received pharmacological prophylaxis. A significant reduction in the occurrence of hyperamylasemia was found in drug-treated patients.
Long-Term Results of Partial Nasal Reconstructions with Indian Flap
Authors: Iljin Aleksandra , Lewandowicz Edward , Starska Katarzyna , Antoszewski Bogusław
Published: March 2016

The aim of the study was clinical evaluation of the results following reconstruction with the Indian flap in patients with partial nasal defects, and estimation of their postoperative life quality in functional and aesthetic aspects.

Material and methods. We analyzed results in 38 patients who underwent reconstructions with the Indian flap in the Department of Plastic, Reconstructive and Aesthetic Surgery between years 2000‑2013. The patients were followed-up for at least 2 years. We estimated their life quality in aesthetic and functional aspects after surgery.

Results. Observed complications of nasal reconstruction were alar asymmetry in 6 patients (15.8%), nasal obstruction in 6 persons (15.8%), wide postoperative scar in 4 (10.5%), and non-aesthetic appearance of the donor site in two cases (5.3%). Estimation of life quality post surgery in the examined group of patients revealed significant postoperative improvement in both functional and aesthetic aspects.

Conclusions. 1. Reconstructions of nasal defects with the Indian flap resulted in satisfactory longterm postoperative results, which confirms the efficiency of the applied technique. 2. Reconstructive surgery with Indian flap of individuals with partial nasal defects contributed to significant postoperative improvement in both functional and aesthetic aspects and their life quality.
Laparosocopic Appendectomy, Cost-Effectiveness of Three Different Techniques Used to Close the Appendix Stump
Authors: Matyja Maciej , Strzałka Marcin , Rembiasz Kazimierz
Published: March 2016

It is generally agreed that laparoscopic appendectomy is a valuable operative method.

The aim of the study was to evaluate cost-effectiveness of three different techniques used to close the appendix stump.

Material and methods. We conducted a retrospective study that compared three groups of patients who were operated on laparoscopically for acute appendicitis in 2013 at our institution. We used an endoscopic clip to close the appendix stump in the first group (n=20), endoscopic stapler was applied in the second group (n=20), and in the third group of patients the appendix base was closed with a laparoscopic suture (n=20). These groups were matched by age, sex and BMI.

Results. The average operative cost was the highest in the second group. Cost of the laparoscopic appendectomy with the application of the endoscopic clip was significantly lower (first group) and comparable to the third group. Observed differences in total hospitalization costs were associated only with the chosen appendix stump closure technique.

Conclusions. Clip closure of the appendix base is an easy and cost-effective procedure. The laparoscopic suture technique is the cheapest but technically demanding. According to our experience endoscopic stapler may be useful in some cases, although it is the most expensive method.
Bleeding Liver Tumor in a Patient on Anticoagulation Therapy – Case Report
Authors: Migdalski Łukasz , Kuzdak Krzysztof
Published: March 2016

Intraabdominal bleeding is a serious surgical problem, particularly in elderly patients following an anticoagulant therapy. It occurs, that abdominal haemorrhage is the first symptom of hepatocellular carcinoma, mostly in Asians and Africans, occasionally in Europeans. The article's author shows a case of an elderly man, treated by Acenocumarolum, in a haemorrhagic shock. During an operation a bleeding liver tumor was revealed. The surgical team performed an effectual tumor resection and stoped the bleeding.
Lösungsansätze für eine bedarfsgerechte Versorgungsplanung
Authors: Ozegowski Susanne
Published: March 2016

Die Reform der ambulanten Bedarfsplanung der Vertragsärzte steht erneut auf der Aufgabenliste des G-BA. In dem Beitrag werden Leitplanken für diese Reform anhand von sechs Thesen postuliert. Die zentrale Herausforderung besteht nach Ansicht der Autorin darin, die Bedarfsplanung zu einer sektorenübergreifenden Planung auszubauen. Dafür ist es jedoch entscheidend, im ersten Schritt ein Zielbild für sektorenübergreifende Versorgungsstrukturen und Versorgungspfade zu entwickeln.
Topic- and mode-sensitive interaction strategies: functions of ellipsis in oral communication
Authors: White Jonathan
Published: March 2016

In this article, we discuss ellipsis as an interactive strategy by analysing the author’s textchat corpus and the VOICE corpus of English as a Lingua Franca. It is found that there were fewer repetitions in the textchat data, and this is explained as a consequence of the textchat mode. Textchat contributions are preserved as long as the chat is active or has been saved, and therefore users can scroll through and review the discussion, compared to the more fleeting nature of oral conversation. As a result, repetition is less necessary. The frequency of other functions identified could be attributed to the topic of discourse. Discussions involve much ellipsis used to develop discourse, although some were self-presentations with repetition used to confirm details. Back-channel support and comments were often low because speakers instead used forms like yeah as supportive utterances.
Subcutaneous Immunoglobulin in Refractory Juvenile Dermatomyositis
Authors: de Inocencio Jaime , Enríquez-Merayo Eugenia , Casado Rocío , González-Granado Luis Ignacio
Published: March 2016

Juvenile dermatomyositis (JDM) is the most common form of juvenile idiopathic inflammatory myopathy. We report a child with steroid-dependent JDM refractory to hydroxychloroquine and subcutaneous methotrexate who experienced systemic reactions to intravenous immunoglobulin and was successfully treated with subcutaneous immunoglobulin. This form of therapy has been shown to be safe, has a very low rate of adverse effects, does not require hospital admission, reduces the number of missed school days, and decreases the costs associated with treatment.
Ecología y estructura poblacional del endemismo cubano Tetramicra malpighiarum (Orchidaceae), en el Parque Nacional Desembarco del Granma, Cuba
Authors: García-González Alfredo , Riverón-Giró Frander B. , González-Ramírez Ixchel S. , Escalona Domenech Raisa Y. , Hernández Montero Yamileth , Palacio Verdecia Ernesto
Published: March 2016

En Cuba se reconocen aproximadamente 315 especies para la familia Orchidaceae, de las cuales son endémicas alrededor de 32 %. Durante 2012 y 2013, se estudió una población del endemismo cubano Tetramicra malpighiarum (Orchidaceae), en el Parque Nacional Desembarco del Granma, Cuba. Se estudió la abundancia de la especie, clases de vida de los individuos (inmaduros y adultos), forófitos sobre los que crecían, micrositios que ocupaban en los mismos (tronco, ramas o ramillas), si los individuos estaban solitarios o agregados y orientación cardinal que tenían sobre los forófitos. Se encontraron 254 individuos de T. malpighiarum, distribuidos en 20 forófitos. Por primera vez se localizaron individuos de T. malpighiarum ocupando otras cinco especies de forófitos, además de Malpighia incana (Malpighiaceae) y Erythroxylum havanense (Erythroxylaceae). Fueron adultos 69.3 % de los individuos y en las ramillas crecía 93.7 % de la población. Es similar el número de individuos de T. malpighiarum creciendo agregados y creciendo solitarios. La población muestra una pequeña tendencia a crecer preferentemente con orientaciones sur y noroeste. Este trabajo es una primera aproximación a la ecología poblacional de T. malpighiarum, pero es fundamental realizar estudios genéticos y demográficos a largo plazo, que permitan monitorear el comportamiento poblacional y reproductivo de este endémico cubano, y averiguar los niveles de endogamia y variabilidad genética de los individuos, para conocer su posible comportamiento y permanencia en el futuro.
HPLC determination of K027 in the body of pregnant mice
Authors: Nurulain S.M. , Ojha S. , Dhanasekaran S. , Kuča K. , Nalin N. , Sharma C. , Adem A. , Kalász H.
Published: March 2016

Distribution of K027, a hydrophilic, positively charged compound is monitored in the body of pregnant mice using high-performance liquid chromatography (HPLC). Intraperitoneal injection was done on the 18th day of pregnancy; the plasma and brains of the mother mice, placentae and the fetuses’ brains were dissected following 5, 15, 30, 60, and 120 min of treatment. Significant incorporation of K027 was found in the placentae and in fetuses’ brains relative to its levels in the mothers’ plasma and brains. This incorporation warns of a possible adjustment of dose of pyridinium aldoxime antidotes in case of pregnancy. Further studies with different gestational periods and animal models are warranted.
A new and simple water retention model for root-permeated soils
Authors: Ng C. W. W. , Ni J. J. , Leung A. K. , Wang Z. J.
Published: March 2016

Vegetation can affect soil hydrology not only through evapotranspiration but also through changes in soil water retention curve (SWRC). Models that are able to predict root-induced change in SWRC are limited. Such models often contain many empirical parameters that are not easy to be obtained and calibrated. This letter proposes a new and simple model with only one root parameter, namely root volume ratio Rv, needed for predicting the SWRC of a root-permeated soil. The new model considers void ratio change through volume reduction of air void of soil due to the presence of roots. The modified void ratio of a root-permeated soil is then fed into a void-ratio-dependent SWRC model to predict any resultant change in SWRC. The performance of this new model is validated against three case studies. Good agreement between measurements and predictions is obtained, with discrepancies of degree of saturation <13% for a given suction.
Predicting Individual Renal Allograft Outcomes Using Risk Models with 1-Year Surveillance Biopsy and Alloantibody Data
Authors: Gonzales Manuel Moreno , Bentall Andrew , Kremers Walter K. , Stegall Mark D. , Borrows Richard
Published: March 2016

The ability to predict outcomes for individual patients would be a significant advance for not only counseling, but also identifying those for whom interventions may be needed. The goals of this study were to validate an existing risk prediction score that incorporates easily obtainable clinical factors and determine if histologic findings at 1-year surveillance biopsy and/or serum donor–specific alloantibody status could improve predictability of graft loss by 5 years. We retrospectively studied 1465 adults who received a solitary kidney transplant between January of 1999 and December of 2008 and had sufficiently detailed 5-year follow-up data for modeling. In this cohort, the Birmingham risk model (incorporating recipient factors at 1 year, including age, sex, ethnicity, renal function, proteinuria, and prior acute rejection) predicted death–censored and overall graft survival (c statistics =0.84 and 0.78, respectively). The presence of glomerulitis or chronic interstitial fibrosis (g and ci scores by Banff, respectively) on 1-year biopsy specimens independently correlated with graft loss by 5 years. Adding these variables to the model for death–censored graft loss increased predictability (c statistic =0.90), improved calibration (ability to stratify risk from high to low), and reclassified risk of failure in 29% of patients. Adding the presence of donor-specific alloantibody at 1 year did not improve predictability or reclassification but did improve calibration marginally. We conclude that, at 1 year after kidney transplant, a risk model of graft survival that incorporates clinical factors and histologic findings at surveillance biopsy is highly predictive of individual risk and well calibrated.
Endothelial Sphingosine 1‑Phosphate Receptor‑1 Mediates Protection and Recovery from Acute Kidney Injury
Authors: Perry Heather M. , Huang Liping , Ye Hong , Liu Chong , Sung Sun-sang J. , Lynch Kevin R. , Rosin Diane L. , Bajwa Amandeep , Okusa Mark D.
Published: March 2016

Epithelial and endothelial injury and a cascade of immune and interstitial cell activation in the kidney lead to AKI. After mild to moderate AKI, the epithelium can regenerate and restore kidney function, yet little is known about the endothelium during these repair processes. Sphingosine 1-phosphate receptor 1 (S1P1), a G protein–coupled receptor, is necessary for vascular homeostasis. Here, we used an inducible genetic approach in a mouse model of AKI, ischemia–reperfusion injury (IRI), to determine the temporal effects of endothelial S1P1 during AKI. Deletion of endothelial S1P1 before IRI exacerbated kidney injury and inflammation, and the delayed deletion of S1P1 after IRI prevented kidney recovery, resulting in chronic inflammation and progressive fibrosis. Specifically, S1P1 directly suppressed endothelial activation of leukocyte adhesion molecule expression and inflammation. Altogether, the data indicate activation of endothelial S1P1 is necessary to protect from IRI and permit recovery from AKI. Endothelial S1P1 may be a therapeutic target for the prevention of early injury as well as prevention of progressive kidney fibrosis after AKI.
Inaugural Editorial of Urban Planning
Authors: D’Acci Luca , Haas Tigran , Bardhan Ronita
Published: March 2016

This editorial is the introductory piece of Urban Planning, a new international peer-reviewed open access journal of urban studies aimed at advancing understanding of and ideas about humankind’s habitats in order to promote progress and quality of life.
Planning for Planet or City?
Authors: Davidson Mark
Published: March 2016

If we now live with a planetary urban process (Brenner & Schmid, 2015a), the very idea of “future cities” must be brought into question. Indeed, we might ask whether urban planning has morphed into planetary planning, with its primary charge being the construction of vast networks of urban systems coordinating a global capitalist process. This commentary cautions against such over-extended theories of urbanization and related planning practices. Although global capitalism has engendered profound spatial changes, the concept of the city remains a crucial social and political idea. By outlining the continued centrality of the city to social and political life, the commentary argues for a democratic evaluation of the urban form in order to plan for, and realize, more just cities.
The Value of Summer Studentships to Help Shape Undergraduate Career Trajectories
Authors: Page Rachael , Ferraro Zachary , Fung Kee Fung Karen
Published: March 2016

Education level can have a substantial impact on disease risk and is considered a determinant of health. Quality learning experiences, both in- and outside the classroom, may encourage trainees to pursue higher education. Consequently, this could facilitate improvements in personal development and indirectly impact their outlook, motivation, and health status. Thus, students who have positive learning experiences may be more likely to have improved mental and physical health, and be motivated to apply their learnings in a way that positively impacts the health and well-being of others. Summer studentships are an integral part of stimulating students’ interest in science and medicine, and can direct future career endeavours. Many find summer placements beneficial as they give trainees the opportunity to apply classroom knowledge to real-world settings in order to better prepare them for life after undergrad. This commentary aims to inform aspiring medical students of the pros and cons of summer studentships, provide advice on how to overcome challenges they may be faced with during their work term, and encourage trainees to pursue these opportunities to further complement their education so they can develop the necessary skills to help others in the future.
Electronic Health Records: Patient Care Quality
Authors: Xu Rebecca
Published: March 2016

The advancement of technology has led to its integration in widespread fields, heavily impacting areas such as communications. While there is concern that the introduction of information technology into healthcare renders the medical practice impersonal, its implementation has a positive effect on patient care quality. The exchange of health information via an electronic medium, such as the electronic health record (EHR), is known as health information technology (HIT) and has been the focus of many studies. Many supporters of HIT promote the benefits associated with the general rise in technology, such as the increase in convenience and efficiency of information storage; but others are hesitant, often citing privacy and security breaches as primary concerns. Studies show that despite various initial qualms about EHR integration, once the integration is complete, the quality of patient care increases.
Ebola en Afrique de L’Ouest : L’Impact des Déterminants Sociaux
Authors: Caron Audrey
Published: March 2016

Depuis plus d’un an, l’Afrique de l’Ouest fait face à la plus importante épidémie d’Ebola de son histoire. Cet essai présente les divers déterminants sociaux de la santé qui ont eu un impact sur l’ampleur de cette crise. L’environnement, la culture, et les services de santé sont les facteurs prédominants du développement de cette épidémie, qui a fait des milliers de morts. Ces déterminants ont joué un rôle tant dans le déclenchement de l’épidémie et la transmission du virus, que dans l’étendue de celle-ci. Depuis plusieurs années, il est admis que les déterminants sociaux sont des facteurs essentiels dans la prévention des problèmes de santé. En effet, travailler sur ces facteurs permet d’améliorer en amont les capacités des communautés et les conditions de vie des populations, ainsi que de réduire les inégalités sociales en santé. Il est donc important de les considérer afin de permettre l’endiguement de la crise et prévenir une autre catastrophe.
Étude Préliminaire Entre L’Attachement Amoureux et la Dramatisation Face à la Douleur chez des Individus Vivant Avec de la Douleur Chronique
Authors: Martel Marie-Eve , Lafontaine Marie-France , Levesque Christine
Published: March 2016

L’objectif de cette étude préliminaire est d’examiner la perception du soutien offert par le partenaire amoureux comme médiateur de la relation entre l’attachement amoureux du patient (anxiété face à l’abandon et évitement de l’intimité) et la dramatisation de la douleur par ce dernier, de même que les liens directs entre ces variables. L’échantillon d'analyse comprend 46 adultes qui vivent quotidiennement avec de la douleur chronique et qui sont en relation de couple depuis au moins 6 mois. Les participants ont complété l’Experiences in Close Relationships, le Perceived Responsiveness Scale et le Pain Catastrophizing Scale. Les résultats indiquent que plus un individu a un attachement non sécurisant, moins il perçoit de soutien de son partenaire amoureux. L’anxiété face à l’abandon est associée à plus de dramatisation face à la douleur.
Analysis Of The Merluccius Merluccius Market Chain. Estimated Results For Production In Galicia
Authors: Amigo-Dobaño Lucy , Garza-Gil Ma Dolores
Published: March 2016

Hake is the preferred groundfish in Southern European markets. Spain is the largest hake market in the world, and accounts for one half of the total European consumption of hake. The aim of this study is to analyse the evolution of prices at first-hand sale level, at wholesale level and retail level in the commercialisation chain of one of the most-fished demersal species in the north-east Atlantic’s mixed fisheries, the Merluccius merluccius. In particular, we are testing a dynamic model to identify and measure the effect the level of price uncertainty has on the evolution of commercial margins, using monthly data relating to the last five years for this species in a regional market (Galicia, NW Spain), significant for its volume of landings. The results show that transitory changes in prices at first-hand sale level are absorbed neither by the wholesale level nor the retail level. A counter-cyclical price effect is observed, with the result that in periods when prices at first-hand sale level are low the wholesale and retail percentage margin is higher
Political Relations Between Arab World And USA In The Twenty-First Century
Authors: Al Shunnaq Walid
Published: March 2016

The manuscript entitled Political Relations Between Arab World And USA In The Twenty-First Century was retracted on March 6, 2014. Please contact our office at Journals@CluteInstitute.com for more information.
Fish Species That Could Help Develop Business Opportunities Between Japan And Turkey
Authors: Guzel Mahmut Munir , Kameda Kazuhiko , Yamamoto Naotoshi
Published: March 2016

This study examines fishery trade flows between Japan and Turkey, in order to identify existing trade patterns and look for potential business opportunities. In 2011, the total fish trade from Japan to Turkey was at its highest value ever, approximately USD 49.6 million; this number represents impressive growth, given that the value in 2000 was just over USD 12 million. Turkey and Japan are each surrounded by water, and both possess rich inland water resources; both countries also have high catching and production capacities. By correctly using these resources and placing even more importance on marketing activities abroad, the exports of both countries can surely rise. According to the information captured during our interviews, pacific salmon, skipjack tuna, sardine, and yellowfin tuna sales may indirectly contribute to the creation of new jobs, by expanding Japans trade with Turkey; participants also said that trout, sea bass, sea bream, and mussel sales could expand Turkeys trade with Japan.
Dealing With The Challenge Of Generating Employment In South Africa: Does Banking Sector Efficiency Matter?
Authors: Maredza Andrew , Ikhide Sylvanus
Published: March 2016

In this paper, the authors seek to investigate the nexus between banking sector efficiency and labour employment in South Africa. The Hicks-Moorsteen aggregator functions were used to generate total factor productivity (TFP) efficiency measures for the big-four commercial banks. The authors then used the pooled estimation technique to examine the link between banking sector TFP efficiency and employment. First stage results revealed that the average banking sector TFP efficiency was 68 percent implying that the observed TFP was 32 percent short of the maximum TFP possible using the available technology. Hence, the banking sector has the potential to augment productivity by 32 percent without the need for further input utilisation if they were to operate efficiently. Of paramount importance in the second stage analysis was that the authors found a positive and significant association between banking sector efficiency and national employment, meaning that national employment is influenced, inter alia, by the efficiency with which banks operate. This finding highlights how the enhancement of bank efficiency translates into increased employment in the economy. The authors therefore underscore the need for the banking sector to maintain high efficiency in order to augment efforts to achieve the objectives of the New Growth Path aimed at creating five million jobs in South Africa by 2020. They also advocate for banking sector policies and incentives that are directed at enhancing the efficiency of the banking sector.
The Return Of Hong Kong To China: An Analysis
Authors: Mavrokordatos Pete , Stascinsky Stan
Published: March 2016

The purpose of this paper is to discuss a topic that is somewhat recent, with outcomes that are still uncertain and hard to predict. The topic is the return of Hong Kong to China on July 1, 1997. It has only been 15 years since that date, and the impact is not completely clear yet. What the authors are aiming to do is to collect enough data from the literature, to be able to do an evaluation of both of these economies, before and after 1997. In attempting to do this an extensive discussion of both of the economies will be done, and it will be supplemented by the two GDPs, the Growth Rates and any other figures that might be relevant for this purpose.
Aligning Strategic Human Resource Management To Human Resources, Performance And Reward
Authors: Brauns Melody
Published: March 2016

In a rapidly changing business environment, one may recognise the words the only thing constant in life is change by French author Francois de la Rockefoucauld. Yet, with on-going change, it can be difficult to know what to do and how to do it. The world out there is harsh and competition is fierce. Indeed, the world is changing at a rapid pace. Therefore, both public and private sectors have to plan for the future and prepare for any unforeseen circumstance. This paper will discuss the link between Strategic Human Resource Management, Human resources, Performance and Reward, what we know, and the future direction of Strategic Human Resource Management. Strategic Human Resource Management involves making those decisions that define the overall vision, mission, core values and objectives of the organisation, thus determining the most effective utilisation of its resources. Walker (1992: 16) states that Strategic Management enables managers to respond to environmental changes based on a defined business mission, vision and values. Strategies are directional plans that guide management actions in the pursuit of opportunities. In essence, strategies point the way for the most promising changes. They are plans that give direction and address people related business issues. Human Resource strategies are important because they help determine how to manage people in relation to business strategies. Strategic Human Resource Management aligns Human Resources, which is necessary for the success of the organisation.
Customer Loyalty Programmes: The Loss To The Fiscus In South Africa
Authors: Pidduck Teresa Calvert , Odendaal Karen
Published: March 2016

The 2013 Budget Speech presented by the South African Minister of Finance highlighted that the best way to generate resources is to grow the economy and increase the tax base. In investigating the possible broadening of the South African tax base, as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes. The complexity of identifying and administering the receipt of customer loyalty award credits for millions of individuals has led to the receipt of customer loyalty award credits not being taxed whilst the expenses related to these award credits are being deducted by businesses. In closing this gap, the South African Revenue Service may be able to increase the tax base and limit fiscal leakage. For this reason, any gaps in the taxation of receipts and accruals is of interest to any researcher, taxpayer and government interested in understanding where current administration of legislation may be failing. In this study, the authors consider the tax leakage from a legislative and administrative perspective as well as investigate possible solutions. The revenue authorities in South Africa are urged to make changes to the current tax administration in order to prevent inconsistencies in treatment and tax leakage without negatively impacting the essence of the customer loyalty programmes.
Comparisons Of Labour Productivity And Per Capita Income In The Nordic Countries (2000-2010)
Authors: Jacobsen Gorm
Published: March 2016

Due to increased international trade for the last decades and also increased labour and capital mobility, there has been increased interest in international comparisons of economic performance and living standard among countries. Economic performance for a country may be measured by average labour productivity while living standard is measured by production per capita. Differences in these figures among countries are determined by differences in the number of working hours per person per year and the share of the population that works. This approach gives us the opportunity to examine how living standard and economic performance are related. Labour productivity depends, in general, on the amount of labour and capital, but also on factors like the education of the labour force and in investments in more modern technical equipment. This study will give us some ideas of the relative importance of labour market policy and the necessity for investments to improve the economic conditions in a country.
User Costs Of Housing And The Financial Crisis In Selected Countries
Authors: Duemmler Tobias
Published: March 2016

This paper examines the chronological order of impacts of the still ongoing financial crisis on the housing market in selected countries (United States, Spain, Italy and Germany). Our analysis is based on the concept of user costs of housing. We can trace back the beginning of the influence of the crisis on the Spanish economy to the year 2004. Our study shows that the American economy has been affected by the crisis around the 1st quarter of 2005. For Germany and Italy, the impact of the crisis can be detected in 2007 and 2009, respectively.
Beneficial Ownership Provisions In Tax Treaties Between Developed And Developing Countries: The Canada/South Africa Example
Authors: Steenkamp Lee-Ann
Published: March 2016

In the years since the Organisation for Economic Cooperation and Development (OECD) adopted its first draft tax treaty in 1963, the world has experienced an astonishing surge in international trade and investment. The tax treatment of these cross-border transactions is affected by double tax agreements. As tax treaty networks will likely continue to expand, concerns about tax treaty abuse might be expected to grow. The extent to which a countrys tax treaty policy favours developing countries - or not - depends upon the extent to which the country is prepared to adopt provisions from the UN model tax convention as opposed to the OECD model. Developing countries, in particular, should carefully consider the design of their tax treaties so as to effectively combat tax avoidance without sacrificing foreign direct investment. To this end, the Canada/South Africa tax treaty is compared and contrasted with these two models. The concept of beneficial ownership is reviewed in this context. It is contended that a general definition in South Africa's Income Tax Act of 'beneficial ownership' would assist in the interpretation of the term for the purposes of South Africa's tax treaties. It is submitted that the scope for the source taxation of passive investment income (viz. dividends, interest and royalties) in the developing country could be magnified through treaty negotiations.
The Internal Carbon Emissions Reduction Efficiency Of The South African Banking Sector: A Data Envelopment Analysis
Authors: Bimha Alfred
Published: March 2016

In this study, a BCC/CCR Data Envelopment Analysis (DEA) Input-Oriented model is employed to measure the carbon reduction efficiency of the four major banks in South Africa (ABSA, Standard Bank, First National Bank, and Nedbank). Specifically, the Banxia Frontier Analysis DEA software is utilized to make two runs on publicly available data. In the first run, number of employees and operating costs are treated as inputs and carbon emissions as the output. In the second run, again, the number of employees and operating costs are treated as inputs, but electricity usage, paper usage, and business travel are treated as outputs. Results are opposite to those generated by the DEA input-oriented model; firms distant from the efficiency frontier are deemed efficient in terms of reducing carbon emissions and firms lying on the efficiency frontier are deemed inefficient. The first run reveals one bank (ABSA) to be inefficient and the second run demonstrates two banks (ABSA and Standard Bank) to be inefficient. Taken in sum, the current research study seeks to facilitate the measurement of carbon reduction efficiency within the banking sector.
Development Of Payment System: Case Of Central Bank Of Bahrain
Authors: Shubita Moade Fawzi , Harris Peter , Felaifel Abdulla Ahmed
Published: March 2016

This study analyses the payment system of the Central Bank of Bahrain based on interviews with bankers in addition to distributing 70 questionnaires to seven banks. The study presents the historical development of the Central Bank of Bahrain and reviews related studies. The results show that the value relevance of the payment system is important and there are various new tools for implementing this system. Further, the analysis reveals that there is a need to develop the infrastructure to fit the needs of Bahrain as the financial capital of the Middle East.
An Examination Of The Country Liquidity Index To Predict A Country's Foreign Direct Investment
Authors: Sparks Roland J. , Desai Nick , Thirumurthy Perumal
Published: March 2016

Foreign direct investment (FDI) is critical to the economic development of any nation regardless of its level of growth. There is a plethora of research on the determining factors of FDI, both economic and non-economic, but very little on the weighted influence of these factors. This research is an attempt to categorize and rank the major determinates of FDI. The conclusion reached by this research is that economic condition of a country is a major determining factor for FDI, but there are other competing factors, as well, that have major impact on FDI. Using the Country Liquidity Index (CLI) as a barometer, the FDI is regressed to develop a model to predict the potential FDI of a country. Results conclude that only 22.46% of a country's FDI is explained by economic factors leaving the remaining 77.54% unexplained. This research attempts to explain the unexplained factors and rank the countries as overinvested and underinvested. A review of the data for the over and underinvested countries indicates that political factors and third country influences may outweigh economic factors when it comes to FDI. The paper concludes with a ranking of 62 countries and their foreign direct investment potential along with their current over/under foreign direct investments.
The Case For Tax Relief On Private Security Expenditures In South Africa
Authors: Coetzee Liza (ESM) , Du Preez Hanneke , Maher Aideen
Published: March 2016

Like other countries in transitional democracies, South Africa is experiencing high levels of crime since its first democratic election in 1994. About 83 percent of South Africans believe that the South African Police Service is corrupt and citizens are losing faith in the government to protect them as promised in the Constitution. As a result citizens are paying a large portion of their disposable income on security expenses to protect themselves and their property. Currently no tax relief is available for non-trade related security expenditure, as stated by the South African Revenue Services in 2008 after a public outcry to allow private security expenses as a deduction. This paper urges government to revisit its decision made in 2008. Private security expenses have become a necessity in the daily lives of South Africans. This was demonstrated by surveying four of the largest private security companies in an area of Tshwane Metropolitan Municipality (previously called Pretoria), South Africa. The paper ends by proposing three possible ways of providing tax relief for private security expenses.
Strategic Marketing Insights For Small Business Meat Retailers
Authors: Groenewald A. C. , Prinsloo J. J. , Pelser T. G.
Published: March 2016

Branded meat of consistently high quality has earned a reputation worldwide as a means to increase beef consumption. The feedlot industry is the main beef producer in South Africa and falls in the category of Small Businesses. For these small business meat retailers to be successful in an industry subjected to fierce competition, it is necessary to be innovative in a market where high quality beef serves as just another commodity. This study explored the marketing efforts of meat producers in Middelburg, Mpumalanga, by drawing tangent planes between effective marketing and the knowledgeable consumer. The research approach that was used included both quantitative and qualitative research. The population consisted of consumers buying meat products at three different retailers in Middelburg, Mpumalanga. A sample of 612 was conveniently selected for the study. A total of 588 questionnaires were completed. The results of the study provide insights into the measures that influence brand equity for branded meat products. The importance to establish a link between brand variables and consumers perception regarding the importance of these variables is thus critical in the success of branded meat products. These marketing insights make a significant contribution to the competitive marketing strategies of small business meat retailers.
The Permanent Establishment Concept In Double Tax Agreements Between Developed And Developing Countries: Canada/South Africa As A Case In Point
Authors: Steenkamp Lee-Ann
Published: March 2016

In this era of globalisation, developing countries have resorted to double tax agreements in order to attract foreign direct investment. The extent to which a countrys tax treaty policy favours developing countries or not depends upon the extent to which the country is prepared to adopt provisions from the UN model tax convention as opposed to the OECD model. Developing countries in particular should carefully consider the design of their tax treaties so as to effectively combat tax avoidance, without sacrificing foreign direct investment. To this end, the Canada/South Africa tax treaty is compared and contrasted with these two models. The concept of permanent establishment is reviewed in this context. It was found that the Canada/South Africa tax treaty is overwhelmingly based on the OECD model. This could indicate that South Africa has a deliberate tax treaty policy of ceding taxing rights to other countries. Thus, developing countries are seemingly unable or unwilling to make use of the UN model so as to retain greater source taxation. A number of recommendations are made to broaden the scope for the source taxation of business income in the developing country.
Assessing Consumer Purchasing Decision Styles: An Empirical Investigation From South Africa
Authors: Mafini Chengedzai , Dhurup Manilall
Published: March 2016

The determinants of how and why people shop has been a topical matter to many people for many years. This had a stimulus effect on the development and proliferation of a diversity of consumer typologies. The purpose of this study was to develop a typology of South African Generation Y consumers in their purchasing decisions. The study adopted a quantitative approach in which a structured questionnaire was used to survey 294 Generation Y consumers who were selected using an integration of non-probability convenience and judgement sampling methods. Seven groups of Generation Y consumers, namely quality conscious, brand conscious, novelty seeking, hedonistic, confused by over-choice, habitual, brand loyal, and fashion conscious were identified. Differences were found between consumers who are confused by over-choice and younger Generation Y consumers. Younger consumers were found to be more confused by over-choice compared to their older counterparts. Findings of this study suggest that retailers should use communication channels which would be more easily understood by Generation Y consumers, and they should provide information that assists buyers to make a rational decision in the buying process.
Interest Rate And Stock Market Returns In Namibia
Authors: Eita Joel Hinaunye
Published: March 2016

This paper analyses the causal relationship between interest rate and stock market return in Namibia for the period 1996 to 2012. The analysis was done through cointegrated vector autoregression methods. The analysis reveals that there is a negative relationship between stock market returns and interest rates in Namibia. Causality test indicates that there is bi-directional causality between stock market returns and interest rate in Namibia. The results suggest that contractionary monetary policy through higher interest rate decreases stock market returns in Namibia.
Competitive Advantage Through Taxation In GCC Countries
Authors: Almutairi Humoud
Published: March 2016

This study analyzes and compares the competitive advantage of taxation for six members of the Gulf Co-operation Council (GCC): Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. The GCC countries enjoy one of the least demanding tax systems in the world. The average total tax rate for the entire Middle East region is 23.6%, which is much less than the global average of 44.7%. Thus, the taxation structure and system of the GCC nations is uncomplicated when compared to rest of the world. Moreover, the GCC nations depend heavily on indirect taxes and revenue from energy exports, rather than internally generated funds. Though this system has its advantages, it may become a cause of concern for authorities in the future as taxation can influence the overall growth in different dimensions. Thus, this study further explores the need for an effective taxation policy to support future performance of the GCC member nations.
Innovative Rural Financing In Zimbabwe: A Case Of Cattle Banking
Authors: Bote David , Mago Stephen , Hofisi Costa
Published: March 2016

This study breaks new ground by looking at an innovative financial approach of livestock banking vis--vis rural finance. The purpose of this paper is to evaluate the validity and feasibility of cattle banking as an alternative innovative financing strategy in Africa with specific reference to Zimbabwe. Cattle banking has entered the debate on innovative financing for rural areas. In Zimbabwe, TN Bank (now Steward Bank) has taken the bull by the horns through introducing the new strategy to farmers who are mostly rural. Cattle are very important assets in the rural areas despite the challenge of climate change and global warming that have direct negative effects on pastures. This is an exploratory paper that relies on extensive literature relating to cattle banking. The authors find that cattle banking has the potential to assist farmers to open bank accounts using cattle, thus encouraging them to save their assets. Moreover cattle banking promotes asset-building among farmers. Many farmers in the rural areas of Zimbabwe do not have bank accounts because of what they experienced during Zimbabwes lost decade (2000-2010) when bankers lost millions of dollars to the hyperinflation. This paper recommends that cattle banking should be developed as it has the potential to uplift the livelihoods of rural farmers. It is also seen as an innovative strategy to overcome rural finance challenges.
Common Financial Data And Tax And Accounting Strategies In Spanish Micro-Enterprises
Authors: Ceballos-Santamaría Guillermo , Villanueva-Álvaro Juan-José
Published: March 2016

In EU governments, there is widespread concern of the current trends in small businesses. Their importance in generating wealth and employment justifies the adoption of economic measures to foster their development and durability. Experience shows that few European micro-enterprises are handed on to a second generation of owners and almost none to a third.Moreover, in times of crisis, the notion that micro-enterprises (including self-employed or businesspeople with no employees) should become the first link in economic recovery and employment generation appears recurrently.This paper studies the distinguishing features of such companies in a Spanish province through a descriptive statistical analysis of the basic data and ratios in their accounting statements.