bluuebunny/crossref_metadata_2025 huggingface dataset:
Livestock-associated strains of methicillin resistant Staphylococcus aureus (LA-MRSA) – the current state of knowledge
Authors: Kizerwetter-Świda Magdalena , Pławińska-Czarnak Joanna
Published: January 2017

A methicillin-resistant Staphylococcus aureus (MRSA) referred to as livestock-associated (LA-MRSA) has recently emerged in farm animals, particularly in pigs. Strains of this MRSA variant from Europe and North America mostly belong to clonal complex (CC) 398. Generally LA-MRSA cause asymptomatic colonization among pigs, but also in veal calves, broiler chickens, turkeys, and horses. People in contact with livestock animals are at high risk of asymptomatic colonization or infection with these bacteria. In previous years, the impact of LA-MRSA on human health was considered small. However, LA-MRSA has become more prevalent among people without direct livestock contact, especially in areas with a high density of pig production. As a result of horizontal gene transfer S. aureus CC398 strains are constantly evolving. The adaptive power of S. aureus to new hosts and acquisition of resistance to antibiotics may cause the emergence of new, more virulent clones. LA-MRSA has evolved from human-adapted methicillin-susceptible S. aureus CC398, which was proved by comparative genome analysis. The adaptation to livestock was associated with several genetic changes. The most worrying aspect of MRSA CC398 seems to be its ability to spread to humans. For this reason, continuous surveillance of further genetic changes is recommended.
A comparison of three dual drainage models: shallow water vs local inertial vs diffusive wave
Authors: Martins Ricardo , Leandro Jorge , Chen Albert S. , Djordjević Slobodan
Published: January 2017

In this study we compared three overland flow models, a full dynamic model (shallow water equation), a local inertial equations model (gravity wave model), and a diffusive wave model (parallel diffusive wave model). The three models are coupled with the same full dynamic sewer network model (SIPSON). We adopted the volume exchange between sewer and overland flow models, and the hydraulic head and discharge rates at the linked manholes to evaluate differences between the models. For that purpose we developed a novel methodology based on RGB scale. The test results of a real case study show a close agreement between coupled models in terms of the extents of flooding, depth and volume exchanged, despite highly complex flows and geometries. The diffusive wave model gives slightly higher maximum flood depths and a slower propagation of the flood front when compared to the other two models. The local inertial model shows to a slight extent higher depths downstream as the wave front is slower than the one in the fully dynamic model. Overall, the simplified overland models can produce comparable results to fully dynamic models with less computational cost.
PENGEMBANGAN PERANGKAT PEMBELAJARAN TEMATIK-INTEGRATIF BERBASIS SOSIOKULTURAL DI SEKOLAH DASAR
Authors: Abduh Muhammad
Published: January 2017

Penelitian ini bertujuan untuk menghasilkan perangkat pembelajaran tematikintegratifberbasis sosiokultural dengan tema indahnya kebersamaan yang layak danefektif bagi peserta didik kelas IV SDN Pujokusuman 1 Yogyakarta. Jenis penelitian iniadalah penelitian pengembangan atau Research and Development (R & D). Tahap penelitianpengembangan ini mengacu pada model pengembangan Borg and Gall yang telahdielaborasi oleh Sukmadinata menjadi tiga kelompok, yaitu: (1) studi pendahuluan, (2)pengembangan, dan (3) pengujian dan sosialisasi. Subjek uji pendahuluan adalah tigaorang validator ahli dan satu orang validator praktisi. Subjek uji utama adalah pesertadidik kelas IV B SDN Pujokusuman 1 Yogyakarta yang berjumlah 29 peserta didik. Hasilpenelitian pada uji terbatas adalah produk silabus, RPP, media pembelajaran, bahan ajar,dan tes hasil belajar menurut validator ahli dan validator praktisi adalah layak untukdigunakan, dibuktikan dengan rerata skor Aiken’s V untuk masing-masing perangkatpembelajaran yang mendekati 1, Uji efektivitas menggunakan desain eksperimen beforeafterdengan data hasil pre-test dan post-test menunjukkan perbedaan yang signifikan.Signifikansi yang dihasilkan dari perhitungan SPSS menunjukkan angka 0,0001 ≤ 0,05.Kegiatan guru sebelum dan ketika menggunakan perangkat yang dikembangkanmengalami peningkatan sebesar 34,26%. Kegiatan peserta didik sebelum dan ketikaditerapkan perangkat yang dikembangkan mengalami peningkatan sebesar 38,89%
KONDISI INSANI DAN MATERIAL SEKOLAH MENENGAH NEGERI “PILIHAN KEDUA” DI KOTA YOGYAKARTA
Authors: Amirin Tatang M. , Wijayanti Wiwik , Abd. Jabar Cepi Safruddin
Published: January 2017

AbstrakPenelitian ini bertujuan mendeskripsikan secara evaluatif kondisi sumber daya manusia (guru) dan material (fasilitas) di sekolah-sekolah yang termasuk kelompok “pilihan kedua” atau kurang favorit di Yogyakarta, dan apakah guru dan fasilitas sekolah itu menjadi salah satu bahan pertimbangan memilih sekolah. Data dihimpun langsung dari sekolah dan lewat website sekolah, blog siswa, dan informasi terkait di internet. Penelitian menunjukkan bahwa guru dan fasilitas sekolah bukan faktor penting dalam memilih sekolah, bahkan kebanyakan calon murid tidak tahu kondisi sekolah yang sebenarnya. Kefavoritan sekolah  dan NUN menjadi dasar pertimbangan utama. Guru di sekolah-sekolah tersebut sebenarnya sudah hampir seluruhnya memenuhi  kualifikasi akademik dan memiliki sertifikat pendidik. Fasilitas sekolah pun sedikit banyak sudah memadai, hanya saja beberapa dari sekolah-sekolah ini berada di lingkungan padat dan bising dan atau tidak memiliki lahan yang luas. Sebagian sekolah bahkan mempunyai ruang kelas yang seragam berukuran standar 9 x 8 m, yang melebihi ketentuan minimum 2 m2 per siswa dengan maksimum isi kelas 32 orang. Memang di sebagian sekolah ruang kelasnya tidak seragam ukurannya dan ada yang di bawah standar. Penempatan murid pun tidak proporsional dengan luas ruang kelas. Salah satu sekolah, yaitu SMA Negeri 4, mempunyai tatabangunan sekolah yang ideal, yaitu menempatkan arena olah raga di luar (di depan) bangunan sekolah, sementara yang lain, karena lahan yang dimiliki terbatas, menempatkannya di dalam atau di samping bangunan sekolah yang dapat mengganggu ketenangan kelas. Hampir seluruh sekolah ini tidak memanfaatkan website sekolah sebagai wahana modal sosial dengan baik, yang dapat memberikan informasi yang akurat, lengkap, up to date dan “mengundang minat masuk sekolah” dan membentuk opini publik yang menguntungkan sekolah.
PENINGKATAN KETERAMPILAN BERBICARA MELALUI METODE BERMAIN PERAN PADA SISWA SD NEGERI 58 KOTA BIMA
Authors: Rahmawaty Sry Rahmawaty , Suwarjo Suwarjo
Published: January 2017

Penelitian ini bertujuan untuk meningkatkan keterampilan berbicara siswa melalui penggunaan metode bermain peran pada mata pelajaran Bahasa Indonesia di SD Negeri 58 Kota Bima. Penelitian ini merupakan penelitian tindakan kelas dengan menggunakan desain penelitian Kemmis dan McTaggart. Penelitian tindakan kelas ini diimplementasikan pada siswa kelas V SD Negeri 58 Kota Bima, pada semester I tahun ajaran 2013/2014. Penelitian ini dilakukan secara kolaboratif dalam dua siklus, dengan masing-masing siklus terdiri dari tiga tindakan. Setiap siklus terdiri dari perencanaan, implementasi dan observasi, dan refleksi. Data dikumpulkan menggunakan instrumen tes unjuk kerja, dan pedoman observasi, kemudian dianalisis secara  kuantitatif. Hasil penelitian menunjukkan bahwa penerapan metode bermain peran dapat meningkatkan keterampilan berbicara siswa. Hal tersebut dapat dilihat pada skor rata-rata siswa 78, 61 pada  siklus 1 dengan klasifikasi baik, dan skor rata-rata siswa siklus 2 menjadi 81,04 dengan klasifikasi sangat baik. Aktivitas siswa dalam proses pembelajaran dari rata-rata 81,00 pada siklus 1 menjadi 92,00 pada siklus 2 dengan klasifikasi sangat baik. Jadi pelaksanaan tindakan menggunakan metode bermain peran telah mencapai indikator keberhasilan dalam penelitian ini yakni skor perolehan rata-rata keterampilan berbicara siswa  ≥75,00 dan ketuntasan  belajar klassikal mencapai 75%. Peningkatan ini disebabkan karena adanya perubahan prosedur teknik, perubahan materi, dan perubahan anggota kelompok.
Emergency Department Use among Patients with CKD: A Population-Based Analysis
Authors: Ronksley Paul E. , Tonelli Marcello , Manns Braden J. , Weaver Robert G. , Thomas Chandra M. , MacRae Jennifer M. , Ravani Pietro , Quinn Robert R. , James Matthew T. , Lewanczuk Richard , Hemmelgarn Brenda R.
Published: January 2017

Background and objectives

Although prior studies have observed high resource use among patients with CKD, there is limited exploration of emergency department use in this population and the proportion of encounters related to CKD care specifically.

Design, setting, participants, & measurements

We identified all adults (≥18 years old) with eGFR<60 ml/min per 1.73 m2 (including dialysis-dependent patients) in Alberta, Canada between April 1, 2010 and March 31, 2011. Patients with CKD were linked to administrative data to capture clinical characteristics and frequency of emergency department encounters and followed until death or end of study (March 31, 2013). Within each CKD category, we calculated adjusted rates of overall emergency department use as well as rates of potentially preventable emergency department encounters (defined by four CKD-specific ambulatory care-sensitive conditions: heart failure, hyperkalemia, volume overload, and malignant hypertension).

Results

During mean follow-up of 2.4 years, 111,087 patients had 294,113 emergency department encounters; 64.2% of patients had category G3A CKD, and 1.6% were dialysis dependent. Adjusted rates of overall emergency department use were highest among patients with more advanced CKD; 5.8% of all emergency department encounters were for CKD-specific ambulatory care-sensitive conditions, with approximately one third resulting in hospital admission. Heart failure accounted for over 80% of all potentially preventable emergency department events among patients with categories G3A, G3B, and G4 CKD, whereas hyperkalemia accounted for almost one half (48%) of all ambulatory care-sensitive conditions among patients on dialysis. Adjusted rates of emergency department events for heart failure showed a U-shaped relationship, with the highest rates among patients with category G4 CKD. In contrast, there was a graded association between rates of emergency department use for hyperkalemia and CKD category.

Conclusions

Emergency department use is high among patients with CKD, although only a small proportion of these encounters is for potentially preventable CKD-related care. Strategies to reduce emergency department use among patients with CKD will, therefore, need to target conditions other than CKD-specific ambulatory care-sensitive conditions.
Cost–effectiveness of different strategies for treatment relapsing-remitting multiple sclerosis
Authors: Sawad Aseel Bin , Seoane-Vazquez Enrique , Rodriguez-Monguio Rosa , Turkistani Fatema
Published: January 2017

Aim:To compare the cost–effectiveness of different disease-modifying therapies’ strategies for treatment of relapsing-remitting multiple sclerosis.Methods:A Markov model was developed to assess the cost–effectiveness and incremental cost–effectiveness ratios for different strategies of using disease-modifying therapies from a US third-party payer perspective. All costs were converted to 2014 US$.Results:Over 20 years, the total costs per patient were estimated at US$161,136.60 for Strategy 1 (symptom management [SM] alone), US$551,650.66 for Strategy 2 (SM and IFN-β-1a), US$703,463.60 for Strategy 3 (SM and natalizumab) and US$670,985.24 for Strategy 4 (SM and alemtuzumab). The accumulated quality-adjusted life years were 10.49, 10.66, 10.69 and 10.71 for each of the four Strategies 1–4, respectively. The resulting incremental cost–effectiveness ratios were 2,297,141.53 comparing Strategy 2 to Strategy 1, and -1,623,918.00 comparing Strategy 4 to Strategy 3.Conclusion:Strategy 1 was the cost-effective strategy for treatment of relapsing-remitting multiple sclerosis when compared with other strategies.
An empirical investigation between oil prices and the stock price in China and India
Authors: Hatemi-J Abdulnasser , Singh Harminder , Nandha Mohan
Published: January 2017

This paper explores the long run relationship between the oil price index and the stock price index in China and India during mid 1996 to 2007. We utilize three new tests for cointegration that allow for two unknown structural breaks. Our test results show that the null hypothesis of no cointegration in the presence of two unknown structural breaks can not be rejected by any test in both countries. We find that there is no long-run relationship between the oil price and the stock price index in both China and as well as India. We interpret these finds as empirical support for the efficient market hypothesis in semi-strong form.
Earnings management, risk and corporate governance in US companies
Authors: Neffati Amira , Fred Imène Ben , Schalck Christophe
Published: January 2017

The company directors seem to reconcile interests of shareholders and stakeholders before determining the published results. The aim of the paper is to analyse how the risk level could be affected by some governance mechanisms and if the risk is a motivation for earnings management. We identified three types of risk: overall risk, operational risk and financial risk. Our study focused on 222 U.S. firms and covers the 1994-2001 period. The results of an empirical study of U.S. companies indicated that earnings management is positively correlated with the risk, whatever its type, that means that good governance practices tend to decrease the risk. Nevertheless, good practices may differ according to the type of risk. We also found that good practices have a negative impact on earnings management while all types of risk have a positive impact on earnings management.
Corporate social responsibility (CSR) reportage on websites and in annual reports: The case of CAL bank in Ghana
Authors: Hinson Robert
Published: January 2017

Purpose – The management literature in recent years have been paying attention to the concept of corporate social responsibility. This could be attributed to stakeholder concerns of ethical practices of companies globally. This study focuses on how an indigenous Ghanaian bank reports its CSR activities online and in the annual reports. Design/methodology/approach – A conceptual framework was adopted from the extant literature and used as the basis of comparative content analysis of social responsibility data on CAL Bank’s website, www.calbank.net and the annual reports. We compared the social responsibility reportage on the website with the social responsibility reportage from the annual reports of the Bank from 2003-2009. We also conducted in-depth interviews with senior management of the bank to develop a deeper understanding of CAL Bank’s online CSR reportage. Findings: There seems to be a consistency between the annual reports and the corporate website CSR reportage of the bank. There however seems to be under-reportage of CAL Bank’s CSR activity online as their CSR online reportage focuses mainly on external disclosures. It also came to light that the bank’s CSR reportage is fragmented and is not integrated into a marketing communication plan. These findings demonstrate the challenges the bank faces in coordinating and integrating its marketing communication activities. Originality/value – Studies on online CSR communications within developing countries context is limited. This study does not only help bridge the gap but contributes to improving bank marketing practices in Ghana as well.
Financial market integration and co-movements among the growth rates: Evidence from South Asian countries
Authors: Edirisuriya Piyadasa
Published: January 2017

Since the 1980s, South Asian countries have been implementing financial market deregulation policies continuously. Although the process of deregulations has been slow, many countries in the region are heading toward a more integrated market despite current global turmoil. Financial market integration in South Asia could have synchronised economic activities of the countries in the region due to the impact of consolidation. This suggests that when the region’s economies grow/contract, all countries could follow the same path demonstrating a co-movement of growth rates among countries. When economic growth rates are similar for a region, it may be easier to formulate economic policies to achieve a common goal. As the political leadership of South Asia has agreed to work towards forming an economic block similar to that of the European Union and ASIAN, examining co-movement of growth rates could shed more lights on the issue of the success of market integration in the region. The objective of this study is to study market integration by analysing financial markets, trade and economic growth data to spot whether there is any co-movement of growth rates among South Asian countries due to financial market deregulation policies implemented so far. As findings show mix results, we used region’s governance indicators to examine further and found that weak governance is a serious problem in the South Asian region.
Risk attitude and fraud detection: A Malaysian case
Authors: Jaffar Nahariah , Ismail Norhazlin , Ong Hway-Boon
Published: January 2017

Fraud is an important issue in many countries such as in the United States, United Kingdom, including of Malaysia. Malaysian Approved Auditing Standards, AI 240 “Fraud and Error” was established to provide guidance on the auditor’s responsibility to consider fraud and error during the audit of financial statements. The auditors are required to appropriately assess fraud risk during the planning of the audit work so that they can provide reasonable assurance that any material misstatement in the financial statements has been detected. If the external auditors are not able to detect fraud, this may expose them to litigation. The present study aims to examine whether risk attitude has an effect on the external auditors’ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that means difference exists on the ability to detect the likelihood of fraud between the external auditors who are risk averse and those who are risk taker.
The management process of project risk in South Africa
Authors: Coetzee Jos , Mostert Frederik J. , Mostert Jan Hendrik
Published: January 2017

As enterprises need to remain financially viable and competitive in a business environment which changes continuously, projects are of prime importance to assist the transformation process. Executive managers should therefore play a proactive role by handling project risks during the project life cycle to ensure the successful completion of projects. The objective of this research embodies the improvement of financial decision-making concerning the management of project risk. To achieve this objective, attention is paid, amongst others, to the project life cycle, the importance, duration and re-evaluation of the phases of the management process of project risk, the techniques used to identify, as well as analyse project risks, and alternative response strategies used when handling project risk. The various aspects mentioned will be addressed by means of a literature study and an empirical survey.
Financial crisis and central bank independence and governance (CBIG) in the Asia Pacific.
Authors: Ahsan Amirul
Published: January 2017

This paper examines the impact of financial crisis on central bank independence and governance in 36 Asia Pacific countries. It constructs a unique CBIG index for fifteen years (1991-2005); which has an overall index and six sub-indices covering all the necessary aspects of central banking operations. These indices are ranked first to measure the relative positions of the central banks and then statistically tested their relationship with inflation, economic growth and financial crisis of 1997. It applies a panel data pooled regression model and finds a robust negative relation of CBIG with inflation; moderate positive relation with economic growth; and CBIG in post crisis period is significantly different from the pre-crisis period.
Capital markets, financial intermediaries and financing of new technologies: International evidence from industry data
Authors: López-Iturriaga Félix J.
Published: January 2017

Using a sample of 18 industries from 18 OECD countries, I perform an industry-level analysis of the influence of the country’s financial-system orientation, i.e., bank- or market-oriented, on R&D intensity. Using OLS, GMM, and VAR methods, my results show a positive relation between capital market development and the importance of the most R&D-intensive sectors. Nevertheless, there are some exceptions to this pattern, which may be related to the legal and institutional framework of each country.
Board diversity and firm performance: The Indonesian evidence
Authors: Darmadi Salim
Published: January 2017

This paper examines the associations between diversity of board members and financial performance of the firms listed on the Indonesia Stock Exchange (IDX). Three demographic characteristics of board members—gender, nationality, and age—are used as the proxies for diversity. Using a sample of 169 listed firms, this study finds that both accounting and market performance have significant negative associations with gender diversity. Nationality diversity is found to have no influence on firm performance. In contrast, the proportion of young members is positively related to market performance, providing evidence that young people in the boardrooms are associated with improved financial performance.
Exploring the relationships between venture capital funds and venture-backed firms: A strategy process approach
Authors: Mario Minoja , Corvino Antonio , Romano Giulia , Tutino Marco
Published: January 2017

A great deal of studies have been carried out so far to explore the impacts of private equity or venture capital (VC) investors on their portfolio companies. Most of them focus on corporate governance, management composition and skills, competences, and performance. A lesser amount of studies have been conducted on how VC investments interact with backed firms’ strategy process. In the present paper we aim to shed light on this topic by investigating in which stage of backed firms’ strategy process venture capitalists (VCs) invest in them and explaining this choice in the light of the value they can deliver and simultaneously extract from them in the different stages of that process. After a cross comparison of eight cases of Italian firms in which venture capital funds have acquired minority stakes, we found that these investors do not challenge the intended strategy backed firms had undertaken, but help them implement this strategy by enriching their endowments of non business-related resources and capabilities. Furthermore, VCs seem to invest when the gap between the intended strategy and implemented strategy of backed firms is at intermediate levels. While at early stages of backed firms’ strategy implementation VCs tend to evaluate the risk of their investment as too high, at later stages they would not deliver a significant “value added” to backed firms themselves.
Corporate social responsibility and financial performance: Evidence from the financial sector.
Authors: Soana Maria-Gaia
Published: January 2017

Does corporate social responsibility (CSR) entail economic and financial loss or does it guarantee competitive advantage? To answer this question, many studies have aimed to establish, largely in samples from multiple industries, the relationship between corporate social performance (CSP) and corporate financial performance (CFP). These studies have produced conflicting results and any attempt to give a generalised and coherent conclusion has proved inadequate. This paper investigates the possible connection between CSP (measured by ethical rating) and CFP (measured by price-to-book-value) in a sample of international financial intermediaries. Although most previous contributions seem to confirm the hypothesis of the existence of a positive relationship between the two variables, the paper finds no clear evidence of a significant relationship between CSP and CFP in the financial sector.
Market based performance: Do ownership structures, or firm policy choice matter?
Authors: Ali Ahmed Huson Joher , Wadud IKM Mokhtarul
Published: January 2017

This study examines whether the structure of share ownership or firm’s dividend and debt policies provide explanation for firm performances in Malaysia. Firm performance, measured as Tobin’s Q is modelled in a dynamic panel framework to estimate effects of director ownership, family ownership, foreign ownership, and firm’s dividend and debt policy. The generalised methods of moments (GMM) method is used to estimated the models for 80 CI components companies listed on Main Board of Malaysia observed from 1999 to 2002. The findings reveal strong evidence of positive impact of firm’s dividend and debt policy on firm performance. However, ownership structure seems to be less important for market based performance of Malaysian firms. These results are expected to provide guidelines to the investors regarding the significance of firm dividend policy, leverage policy and market to book value ratio as some of the key sources of value creation for Malaysian listed firms.
Does the well governed firm perform better? Regulatory implications for SMEs in the financial sector
Authors: Stiglbauer Markus
Published: January 2017

Although bad corporate governance has been identified as one reason for the failure of financial companies in the current financial crisis, the discussion almost exclusively refers to big players so far. This paper therefore investigates SMEs in the financial sector. Against theoretical assumptions and previous findings for big companies, in regressions for 21 SMEs in the German financial sector we find compliance with the German Corporate Governance Code (as a proxy for “good” corporate governance) not to affect performance significantly positively. This opens the discussion whether the existing rules of “good” corporate governance in Germany do also fit to SMEs and which actions have to be taken into consideration by politics, financial authorities and regulators to solve the situation.
Ukrainian banking system under review. Interaction between corporate governance and bank performance: Stakes on ownership type?
Authors: Brychko Marina , Kondrunina Kateryna , Neselevska Olga
Published: January 2017

The aim of this paper is to investigate the link between ownership type of the bank and its corporate governance and to find an empirical background for the hypothesis about relationships between corporate governance effectiveness and bank’s performance. The article also covers some theoretical backgrounds concerning regulation in banking sphere. The results of the study reveal that there is direct relationship between ownership type and corporate governance, while, on the contrary, there is no link between corporate governance and bank performance. Study findings provide the math-based recommendations to the national regulator about capital requirements.
Family-owned business in crisis: Introduction of outside manager in the board
Authors: Skidan Daria , Iefymenko Valeriia
Published: January 2017

Family-owned business is a company owned and/or controlled by family members. Nowadays FOBs occupy an integral part of world economics and contribute greatly into the world’s GDP. However, financial crisis made FOBs suffer from losses even more than non-family companies. One of the threats connected with family executing the company is decision-making process being influenced by family interests and relations. With this regard, an introduction of the outside manager and vesting him with executive power is proposed for the crisis period to maximize the effect of managerial decisions and corporate strategy. Criteria for the outside manager are similar to independent directors’ criteria.
Correlation between the corporate social responsibility and financial performance of the bank in Ukrainian context
Authors: Mozghovyi Yaroslav , Ratnykova Iuliia
Published: January 2017

The concept of the corporate social responsibility (CSR) has been developed since the first part of the XX century by many world known economists. Importance and significance of the CSR for all kinds of firms, banks and corporations became obvious many years ago. Hundreds of scientific papers were made on this topic, but still even nowadays the links between CSR and corporate financial performance (CFP) of the company are not clear and form a question for discussions. Especially interesting this problem appears in the banking sector, where it has its own specific. Banking institutions have implemented the CSR concept among the first, but the last financial crisis questioned the effectiveness of the banking CSR policy and its influence on the financial performance of the banks. This paper is aimed to make an attempt in finding correlation between CSR and financial performance on the example of the Ukrainian banking system. We have analyzed resident and non-resident banks which operate on Ukrainian market. The analysis was based on hypotheses proposed in the paper about correlation of CSR and CFP of the bank and separate indicators of the CSR such as the presence of independent directors, committees of the Board and code of conduct, expenditures on employees and some indexes of bank performance. Statistical analysis showed no clear link between CSR and CFP of the bank in general and between separate indicators of the CSR policy and efficiency of bank’s activity as well.
Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation
Authors: Issa Hussein , Sun Ting , Vasarhelyi Miklos A.
Published: January 2017

After decades of frustration with long “AI Winters,” various business industries are witnessing the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve with the application of AI. Recently, there has been a progressive evolution of technology aimed at creating “artificially intelligent” devices. Although this evolution has been permeated with false starts and exaggerated claims, there is some convergence on the fact that substantive progress has been obtained in the last few years with the adoption of deep learning in conjunction with much faster machines and dimensionally larger storage spaces (and samples). The area of auditing has lagged business adoption in the past (Oldhouser 2016), but is prime for partial automation due to its labor intensiveness and range of decision structures. Several accounting firms have disclosed substantive investments in the AI fields. This paper proposes various areas of AI-related research to examine where this emerging technology is most promising. Moreover, this paper raises a series of methodological and evolutionary research questions aiming to study the AI-driven transformation of today's world of audit into the assurance of the future.
Herbst appliance effects on pharyngeal airway ventilation evaluated using computational fluid dynamics
Authors: Iwasaki Tomonori , Sato Hideo , Suga Hokuto , Minami Ayaka , Yamamoto Yuushi , Takemoto Yoshihiko , Inada Emi , Saitoh Issei , Kakuno Eriko , Kanomi Ryuzo , Yamasaki Youichi
Published: January 2017

Objective:

To evaluate the effect of a Herbst appliance on ventilation of the pharyngeal airway (PA) using computational fluid dynamics (CFD).

Materials and Methods:

Twenty-one Class II patients (10 boys; mean age, 11.7 years) who required Herbst therapy with edgewise treatment underwent cone-beam computed tomography (CBCT) before and after treatment. Nineteen Class I control patients (8 boys; mean age, 11.9 years) received edgewise treatment alone. The pressure and velocity of the PA were compared between the groups using CFD based on three-dimensional CBCT images of the PA.

Results:

The change in oropharyngeal airway velocity in the Herbst group (1.95 m/s) was significantly larger than that in the control group (0.67 m/s). Similarly, the decrease in laryngopharyngeal airway velocity in the Herbst group (1.37 m/s) was significantly larger than that in the control group (0.57 m/s).

Conclusion:

The Herbst appliance improves ventilation of the oropharyngeal and laryngopharyngeal airways. These results may provide a useful assessment of obstructive sleep apnea treatment during growth.
Type 2 Diabetes, Cognition, and Dementia in Older Adults: Toward a Precision Health Approach
Authors: Cholerton Brenna , Baker Laura D. , Montine Thomas J. , Craft Suzanne
Published: January 2017

IN BRIEF There has been a concurrent dramatic rise in type 2 diabetes and dementia in the United States, and type 2 diabetes shares common genetic and environmental risk factors and underlying pathology with both vascular and Alzheimer’s dementias. Given the ability to identify this at-risk population and a variety of potential targeted treatments, type 2 diabetes represents a promising focus for a precision health approach to reduce the impact of cognitive decline and dementia in older adults.
Elusión o evasión fiscal / Tax avoidance or evasion
Authors: Ochoa León Martha
Published: January 2017

Elusión o Evasión Fiscal, figuras que encontramos dentro del Derecho Tributario, derecho que regula las normas y principios para la obtención de la contribuciones, como el ingreso más importante que un Estado requiere para realizar su actividad económica, la cual se enfoca en el bienestar común de una sociedad, vertida primordialmente en Educación, Seguridad, y Salud, por lo tanto, a mayores recursos, mejores Programas.
Pobreza intergeneracional en el estado de Oaxaca / Intergenerational poverty in the state of Oaxaca
Authors: Ramos- Soto Ana Luz , Velásquez Sánchez Rosa María
Published: January 2017

La pobreza ha aumentado en 24 estados de México. Durante el cuarto trimestre de 2014 el Consejo Nacional de Evaluación de la Política de Desarrollo Social (CONEVAL) informa que en cinco entidades el Índice de la Tendencia Laboral de la Pobreza (ITLP) reporta incrementos por arriba del 10 % anual, dentro de los cuales se encuentra el estado de Oaxaca. El objetivo general de este trabajo es identificar la pobreza intergeneracional en el periodo de estudio de 1990 a 2015 en el estado de Oaxaca, así como las consecuencias de la misma. La metodología de investigación es cuantitativa de gabinete con información de fuentes secundarias, el diseño del marco teórico se basó en trabajos de investigación de la Organización Internacional del Trabajo (OIT), la hipótesis que guía el trabajo es que el diseño de las políticas redistributivas implementadas en el combate a la pobreza en el estado de Oaxaca no han dado los resultados esperados dado que existe una pobreza que se ha heredado de generación en generación.
Diagnóstico de la Competitividad regional de Exportación de Espárrago de Sonora a Estados Unidos / Diagnosis of regional exporting competitiveness of asparagus from Sonora to United States
Authors: Jaime-Meuly Rosalina
Published: January 2017

Se analiza el comportamiento de las exportaciones mexicanas  a la luz del modelo propuesto por Vollarth (1991), específicamente en la comercialización de espárragos con respecto al mercado de Estados Unidos, con el propósito de analizar las competitividad mediante la aplicación del método del Índice de Ventaja Comparativa Revelada de Exportación (a partir de este momento IVCRE), que consiste en la medición de la ventaja comparativa revelada a nivel de productos específicos. Los niveles de exportación de espárrago hacia Estados Unidos han aumentado en términos de toneladas y en millones de dólares, por lo que se consideró necesario el uso de una metodología que revele si, efectivamente, el nivel de competitividad de las exportaciones de espárrago por parte de México ha disminuido o aumentado. Es por ello que se procedió a analizar este sector desde el enfoque del IVCRE propuesto por Vollart en 1991. Se puede comparar la competitividad de este sector exportador en varias dimensiones: con respecto a otros países exportadores internacionales; con respecto a otros productos agrícolas nacionales y mediante la comparación entre la competitividad nacional versus la del sector exportador del estado de Sonora. Lo anterior permitió realizar un análisis y medir la competitividad del espárrago.
Nivel de estrés en docentes universitarios
Authors: Barradas Alarcón María Esther , Trujillo Castro Perfecto Gabriel , Guzmán Ibáñez María de Lourdes Lidia , López González Javier
Published: January 2017

Esta investigación tuvo como objetivo identificar el nivel de estrés, en docentes del área de ciencias de la salud y del área de humanidades de educación superior región Veracruz. Orientación metodológica es cuantitativa y el nivel de estudio descriptivo. Instrumento utilizado fue el test Perfil de Estrés Kenneth M.  Nowak.   La población fue 54 docentes. Resultados, con una distribución del 100% para cada área, en nivel alto de estrés se tuvo un 58% en docentes del área de la salud y un 7% en docentes del área de humanidades, con estrés moderado manifestaron el 29% de docentes de ciencias de la salud y el 13% de docentes de humanidades mientras que no presentaron estrés solo el 4% de docenes del área de ciencias de la salud y el 80% de docentes del área de humanidades
Estudio de habilidades directivas en el desempeño de un corporativo aduanal / Study of managerial skills in the performance of Corporate Customs
Authors: García Andrade José Noel , Barradas Alarcón María Esther , Gutiérrez Serrano Leticia
Published: January 2017

El objetivo del presente trabajo es identificar las habilidades humanas directivas importantes y el desempeño laboral de los gerentes de operación en un corporativo aduanal. El material y métodos utilizados para ello fueron el enfoque cuantitativo, la investigación descriptiva, el test de MOSS, el cuestionario de personalidad situacional (CPS) y la evaluación de desempeño. La población estuvo conformada por nueve gerentes de operaciones de las diferentes sucursales pertenecientes al corporativo aduanal en México. El análisis de la informa­ción se realizó con base en estadística descrip­tiva utilizando software IBM SPSS Statistic versión 20. Asimismo, la acción de evaluar correspondió a los directivos a partir de los métodos de: observación, lista de cotejo, entrevistas con los colaboradores del gerente, evidencias presentadas por cada gerente (reportes, correos, quejas) a lo largo del periodo e incorporación de un coevaluador (director general y gerente de desarrollo humano). En los resultados se presentaron habilidades significativas con puntuación baja: autoconcepto, habilidad de supervisión y capacidad de decisión en las relaciones humanas. Con respecto a  la evaluación de desempeño, 67 % de los gerentes tuvo un desempeño regular y 33 % uno bueno. En conclusión, se constata que el conocimiento y desarrollo de las habilidades humanas son de suma importancia para los gerentes, sin embargo, ello no implica que el puesto asegure propiciar el óptimo desarrollo de dichas habilidades. La mayoría de los ejecutivos en esta empresa se mostraron más orientados hacia el manejo de rasgos intrínsecos, como el autocontrol y la capacidad para adaptarse, incrementando su habilidad en la conducción y manejo del grupo bajo su mando.
Estudio de factibilidad para elaborar barras energéticas con insumos andinos / Feasibility study to develop energy bars with Andean supplies
Authors: Silva Ordoñez Fernando , Medina Chicaiza Patricio , Jiménez Silva Walter , Sarzosa Rivera Soledad
Published: January 2017

El presente trabajo tiene como objetivo realizar un estudio de factibilidad para elaborar barras energéticas con insumos combinados propios de la sierra ecuatoriana en la ciudad de Ambato, en Ecuador. Para ello se ejecutó un diagnóstico a través del sistema de marco lógico, posteriormente se realizaron estudios de mercado, técnico-administrativos y económico-financieros con el propósito de determinar la factibilidad y viabilidad de esta idea de negocio a través de la evaluación económica y financiera. Además, con el marco lógico se definieron los problemas e involucrados directos e indirectos. Mediante el análisis de mercado se determinó una demanda potencial insatisfecha, por los altos índices de trastornos digestivos en la sociedad que provocan bajo rendimiento en el desarrollo de actividades cotidianas. En el estudio técnico-administrativo se destaca el marco legal de la empresa y la ingeniería del proyecto, estableciendo los insumos, materia prima, materiales directos e indirectos, servicios básicos, maquinaria, equipos, herramientas y mano de obra indispensable, además de la localización, tamaño óptimo y los procesos de producción. La fase económica-financiera se centró en encontrar la inversión inicial, determinar los ingresos brutos y costos, reflejados en el estado de resultados y el balance general. Finalmente, la evaluación económica y financiera mostró la factibilidad y viabilidad del proyecto mediante evaluadores a futuro.
Desarrollo de clústeres industriales: un enfoque de dinámica de sistemas / Development of industrial clusters: A system dynamics approach
Authors: Rodríguez Parada Adolfo , Jiménez Nieto Yara Anahí , Jiménez Nieto Yara Anahí , Herrera Franco Laura Verónica , Herrera Franco Laura Verónica , Espinosa García Patricia , Espinosa García Patricia
Published: January 2017

En ésta investigación, se empleó la metodología de dinámica de sistemas  (Forrester, 1961), la cual fue idónea para determinar las relaciones causales que presentan los clústeres industriales como estructuras complejas. Estableciendo  los factores que intervienen en la competitividad de una región para el desarrollo de éstos; factores basados en el dinamismo que presenta el diamante de Porter (1990) y los contextos: macroeconómico, político-legal y social. Por lo tanto, el diseño del estudio es de corte cualitativo, debido a la naturaleza de la metodología. En consecuencia, el resultado obtenido es un modelo causal, que presenta las relaciones formales de las variables que intervienen en la competitividad de una región para el desarrollo de un clúster industrial.
Formación docente en profesores de la Licenciatura en Administración en FACPYA, UANL
Authors: Chávez Escobedo Juan Manuel
Published: January 2017

Los futuros licenciados en administración deben estar bien capacitados en distintas áreas del conocimiento, como finanzas, economía, derecho y matemáticas. La distribución congruente de cargas académicas garantiza que el proceso académico brinde al licenciado en administración una formación eficaz.
Grado de satisfacción de calidad de las actividades del mantenimiento industrial, según la percepción del área de producción / Degree of satisfaction of quality activities of industrial maintenance, according to the perception of the production area
Authors: Castillo Flores Ángela Liliana , Estrada Castillo Francisco J. , Rodríguez Vázquez Jesús
Published: January 2017

La misión fundamental del departamento de mantenimento en las organizaciones es mantener  la disponibilidad de los equipos y que estas condiciones logren a su vez mantener la calidad de los productos o servicios ofrecidos al mínimo costo (Gento y Redondo, 2005). A pesar de que el área de mantenimiento industrial trabaja con elementos tangibles, equipos y herramientas, el resultado del proceso de sus actividades suele ser un servicio en el cual el cliente interno inmediato es el área de producción. Este trabajo tiene como finalidad determinar el grado de satisfacción de la calidad de los servicios ofrecidos por el área de mantenimiento al área de producción mediante una adaptación de la herramienta SERVQUAL.                       Para realizar este estudio se utilizó un cuestionario de 17 preguntas, de las cuales 5 fueron cerradas y estuvieron encaminadas a conocer el perfil de la muestra, la información general del área en función a normatividades y las certificaciones de calidad; las otras 12 preguntas se formularon con la intención de adaptar la herramienta propuesta por Parasuraman, Zeithaml, y Berry (1988), denominada SEVQUAL, en este caso para la evaluar el servicio interno —según la percepción del área de producción—,  con respecto a los trabajos del área de mantenimiento industrial.  El cuestionario fue dirigido a los responsables del área de producción de 20 plantas industriales ubicadas en el puerto industrial de Altamira, Tamaulipas.Con el estudio empírico realizado se analizó la información a través del SPSS, obteniendo los valores de cada una de las dimensiones ponderadas de la herramienta SERVQUAL, mostrando que el índice promedio de calidad en el servicio de las actividades el área de mantenimiento es de 69.81 %. Con ello se interpreta que la percepción de calidad del servicio por parte de los responsables del área de producción es de nivel satisfactorio.Sin embargo, surgen algunas interrogantes como las siguientes: ¿a pesar de analizar el servicio de mantenimiento se adaptan estas ponderaciones a cualquier giro de la empresa?, ¿varían las ponderaciones de cada dimensión si el servicio de mantenimiento es externo o interno?
Diagnóstico de la industria del mármol en la Comarca Lagunera / Diagnosis of the Marble Industry in the Comarca Lagunera
Authors: Chávez Rebeca Sandoval , Moncayo Luján María del Rosario
Published: January 2017

El objetivo del presente trabajo fue detectar los obstáculos de las empresas dedicadas a la industria del mármol que les impiden exportar. El diagnóstico se dividió en cinco grandes áreas: datos generales, aspectos tecnológicos, mercado, fuentes de financiamiento y capacitación. El informe se centra en la Comarca Lagunera, ubicada al norte de México, la cual forma parte de los principales productores y exportadores de mármol en el mercado internacional, y que sigue ostentando el primer lugar nacional en producción de bloques de mármol. La extracción anual alcanza más de un millón 800 mil toneladas, de las cuales 80 % son procesadas por la industria local. Dentro de los resultados más destacables se encontró que 77 % de las industrias manejan tecnología obsoleta y/o básica, 73 % de las empresas analizadas muestran posibilidad de incrementar su capacidad de producción con el fin de exportar, y 4 de cada 10 empresas no exportan debido a la falta de financiamiento. Otro dato relevante fue la falta de capacitación en el sector, ya que 32 % del personal no recibe capacitación. Mercados, medios de transportación y acceso a fuentes de financiamiento fueron las principales áreas de interés en cuanto a capacitación.
Factores que detonan el síndrome de burn-out / Factors that trigger burn-out syndrome
Authors: García Castro Patricia Eugenia , Gatica Barrientos Maria Laura , Cruz Sosa Emma Rosa , Luis Gatica Kathia , Vargas Hernández Rubí del Rosario , Hernández García Jesús , Ramos Velázquez Virginia Araceli , Macías Díaz Dulce María
Published: January 2017

El propósito de esta investigación es determinar el nivel del Síndrome de Burnout que padece la planta docente de una Institución de Educación Superior de Puebla, México, así como describir la relación entre el estrés y los factores significativos que causan dicha condición, como pueden ser la edad, el género, tener una pareja, la antigüedad laboral y el ambiente laboral. El tipo de investigación utilizado es cuantitativo mediante el cuestionario “Maslach Burnout Inventory”. Los resultados mostraron que la planta docente de la IES mencionada sufre un alto nivel de Síndrome de Burnout.