bluuebunny/crossref_metadata_2025 huggingface dataset:
An open label, non-controlled, multicentre, interventional trial to investigate the safety and efficacy of Canephron® N in the management of uncomplicated urinary tract infections (uUTIs)
Authors: Ivanov Dmitry , Abramov-Sommariva Dimitri , Moritz Kathrin , Eskötter Herbert , Kostinenko Tatyana , Martynyuk Liliya , Kolesnik Nikolay , Naber Kurt G
Published: August 2015

Background

Despite of increasing prevalence of bacterial resistance to antibiotics and possible adverse drug reactions (ADRs), uncomplicated lower urinary tract infections (uUTIs) are usually treated with antibiotics. Canephron® N, a herbal medicinal product, was now investigated for safety and efficacy in women suffering from uUTI.

Methods

In an open-label, non-randomized, multicentre clinical trial 125 Caucasian female patients suffering from uUTI with a sum score of at least 6 for the symptoms dysuria, frequency and urgency (each rated 0–4) were enrolled. Patients were treated with 3x2 tablets Canephron® N for seven days. Symptom assessment was performed by the patient on a daily basis and by the investigator at Day 0, Day 7, Day 37. Primary endpoint was the incidence of ADRs during the treatment. Secondary endpoints were clinical cure (none of the main symptoms scored as worse than mild (“1”)) on Day 7, severity of uUTI symptoms on Day 7 and Day 37, patients requiring antibiotic treatment until Day 7, duration of uUTI symptoms and patients with early recurrence. Changes in safety data (dipstick analysis of urine; analysis of blood and urine in a central laboratory) were analysed descriptively. Further post hoc analyses were performed.

Results

None of 19 adverse events within the study period was considered as drug-related or serious. The responder rate was 71.2 % on Day 7 and 85.6 % on Day 37 (FAS, N = 125) with a significant improvement of all symptoms (all: p < 0.001). Only 2.4 % of patients required antibiotics during the treatment period and none of the patients met the definition of recurrence until Day 37. The mean changes of the main symptoms on Day 7 and Day 37 compared to Day 0 were: −1.9/-2.3 (dysuria); −1.8/-2.4 (frequency); −1.6/-1.9 (urgency). Symptomatic improvement was accompanied by decreased nitrite, leukocytes as well as erythrocyte levels from Day 0 to Day 7 and Day 37.

Conclusions

This trial emphasises the safe usage and efficacious opportunity of a non-antibiotic therapy approach with Canephron® N and fully justifies a large-scale controlled clinical trial.

Trial registration

Eudra CT nr. 2011-000838-11. ClinicalTrials.gov Identifier NCT01478620
Identification of brittle/ductile areas in unconventional reservoirs using seismic and microseismic data: Application to the Barnett Shale
Authors: Perez Altamar Roderick , Marfurt Kurt J.
Published: August 2015

Brittleness in unconventional reservoirs is mainly controlled by mineralogy, and it increases with quartz and dolomite content, whereas an increase in the clay content represents an increase in ductility. To generate regional brittleness maps, we have correlated the mineralogy-based brittleness index to elastic parameters measured from well logs. This correlation can then be used to predict the brittleness from surface seismic elastic parameter estimates of [Formula: see text] and [Formula: see text]. We applied the workflow to a 3D seismic survey acquired in an area where more than 400 wells were drilled and hydraulically fractured prior to seismic acquisition. Combining [Formula: see text] and [Formula: see text] into a single 3D volume allowed the combination of both attributes into a single 3D volume, which can be converted to brittleness using a template based on the well log and core data. Neither of these seismic estimates were direct measures of reservoir completion quality. We, therefore, used production logs and extracted surface seismic estimates at microseismic event locations to analyze the completion effectiveness along several horizontal wellbores in the reservoir. We defined four petrotypes in [Formula: see text] and [Formula: see text] space depending on their brittleness and gas saturation, and we found that most of the microseismic events fell into the zone described as brittle in the [Formula: see text]-[Formula: see text] crossplots. These observations supported the well-known idea that regardless of where the well was perforated, microseismic events appeared to preferentially grow toward the more brittle areas, suggesting the growth of hydraulic fractures into the brittle petrotype.
A Longitudinal Study of Growth, Sex Steroids, and IGF-1 in Boys With Physiological Gynecomastia
Authors: Mieritz Mikkel G. , Rakêt Lars L. , Hagen Casper P. , Nielsen John E. , Talman Maj-Lis M. , Petersen Jørgen H. , Sommer Stefan H. , Main Katharina M. , Jørgensen Niels , Juul Anders
Published: August 2015

Context:

Physiological gynecomastia is common and affects a large proportion of otherwise healthy adolescent boys. It is thought to be caused by an imbalance between estrogen and testosterone, although this is rarely evident in analyses of serum.

Objective:

This study aimed to describe the frequency of physiological gynecomastia and to determine possible etiological factors (eg, auxology and serum hormone levels) in a longitudinal setup.

Design, Settings, and Participants:

A prospective cohort study of 106 healthy Danish boys (5.8–16.4 years) participated in the longitudinal part of the COPENHAGEN Puberty Study. The boys were examined every 6 months during an 8-year follow-up. Median number of examinations was 10 (2–15).

Main outcome measurements:

Blood samples were analyzed for FSH, LH, testosterone, estradiol, SHBG, inhibin B, anti-Müllerian hormone, IGF-1, and IGF binding protein-3 by immunoassays. Auxological parameters, pubertal development, and the presence of gynecomastia were evaluated at each visit.

Results:

Fifty-two of 106 boys (49%) developed gynecomastia, of which 10 (19%) presented with intermittent gynecomastia. Boys with physiological gynecomastia reached peak height velocity at a significantly younger age than boys who did not develop gynecomastia (13.5 versus 13.9 years, P = .027), and they had significantly higher serum levels of IGF-1 (P = .000), estradiol (P = .013), free testosterone (P < .001), and FSH (P = .030) during pubertal transition. However, no differences in serum LH or in the estradiol to testosterone ratio were found.

Conclusions:

Gynecomastia is frequent in pubertal boys. Increased IGF-1 levels and pubertal growth appear to be associated, whereas changes in estrogen to testosterone ratio seem negligible.
Wages against Artwork: The Social Practice of Decommodification
Authors: La Berge Leigh Claire
Published: August 2015

From Foucault's claim that we are now all entrepreneurs of ourselves to Antonio Negri's (and others') claim that we are now in a moment of the real subsumption of labor to capital, the status of labor has changed. What aesthetic approaches to the status of labor as commodity can we locate at the end of labor, and how does this problem intersect with commodity-art? I suggest that a logic and an aesthetic of decommodification is required in order to continue our conversation about how aesthetics and value are co-constituted in contemporary arts practices; I introduce the artist Caroline Woolard's practice as a site to investigate the problem of artistic labor and aesthetic value in an entrepreneurial age. This essay is divided into two sections. The first offers a possible deduction of decommodification from the theoretical convergence of aesthetics and commodification. I move through the work of Karl Marx, Michel Foucault, Theodor Adorno, and contemporary commentators on commodity forms including Silvia Federici. The second considers Woolard's work as an example of how decommodification can help think through art, labor, and entrepreneurship in relationship to the emergent mode of social practice.
Sovereigns of Risk: The Birth of the Ontopreneur
Authors: Pendakis Andrew
Published: August 2015

This article explores the historical construction of the entrepreneur as a figure of antinomian or “deviant” risk. Though risk-bearing behavior has been the characteristic most often invoked to specify the economic function of the entrepreneur, this ostensibly descriptive category has operated culturally since the eighteenth century as a key nodal point in the reproduction of capitalist common sense. This tendency has deepened in the last thirty years as entrepreneurship graduated from a basic connection to spatial, physical “adventure”—the introduction of exotic products into a locality, a certain association with distant places explored and even conquered—and has begun to take on epistemological, affective, and ontological dimensions, linked not only to a radical transformation of the self but also to the transformation of society (via a notion of revolution) and even matter or “things” (via entrepreneurial innovation). This first section of this essay presents a reading of the figure of the “adventurous” entrepreneur via Richard Cantillon and Jean-Baptiste Say, a figure inserted into the broader context of a modernity frequently interpreted by commentators across the political spectrum as a machine designed precisely to foreclose “adventure” itself. The second and third sections of the essay follow this trope of entrepreneurial radicalism into the present conjuncture. Here, the method is less that of a textual genealogy than a dialectical criticism concerned with the surface of the era's common sense: its objects range from contemporary filmic representations of the entrepreneur to popular journalistic texts and memes. Tracked across all three sections are two sets of relations: 1) those pertaining to a taxonomy of risk, to the precise configuration of “dangers” thought to characterize the entrepreneurial horizon at a given moment in history and 2) those organized around a dialectics of sovereignty, around the entrepreneur's claim to a power or stature usually reserved for the “Great,” controversial founders of states. These lines of inquiry matter for the way they put pressure on the immediacy of our moment's core logics, For an order that envisions itself as perpetually deviant vis-à-vis its own protocols is one in which any clear distinction between an intolerable present and a possible, perhaps more just or alive, future has been dangerously deactivated.
“The Property-Less Sensorium”: Following the Subject in Crisis Times
Authors: Gilligan Melanie , Vishmidt Marina
Published: August 2015

This essay is part of a larger body of ongoing research and publication investigating how current shifts in the material relations of money, commodities, and social abstractions shape processes of contemporary subject formation. By moving dialectically through today's landscape of social abstraction, we analyze subject positions under postcrisis conditions starting with that of the entrepreneur, trying to better understand the social and political possibilities foreclosed by contemporary subjectivity. If the contemporary subject is a derelict shell housing data bodies, social commodities, and quantified selves, we need to develop another materialist understanding of the subject that looks to the collective production of affects and rationalities in resistance, which both exhibit and forecast the surpassing of the symptoms of our present.
Entrepreneurial U, or Bildung in the Ruins
Authors: Harvey Dan
Published: August 2015

This article addresses the rise of entrepreneurship as a hegemonic mode of contemporary postsecondary education. It revisits Bill Readings's arguments about the corporate “University of Excellence,” which framed universities as ruined institutions that had abandoned their mission of subject formation as skills training gained prominence. It suggests that in the entrepreneurial university this problem has been resolved, as a global culture of entrepreneurship has replaced national culture as the guiding concept within them. The article traces the academic framing of the term “entrepreneurial university” from its genesis in the 1980s to its instantiation in current modes of pedagogy, managerial policy, funding, and social action within the university system. Although the focus remains on North American institutions, the article suggests that the hegemonic nature of entrepreneurship dispensed by entrepreneurial universities has a broader scope and has become the dominant global model of advanced education.
Probability distributions of whisker–surface contact: quantifying elements of the rat vibrissotactile natural scene
Authors: Hobbs Jennifer A. , Towal R. Blythe , Hartmann Mitra J. Z.
Published: August 2015

Analysis of natural scene statistics has been a powerful approach for understanding neural coding in the auditory and visual systems. In the field of somatosensation, it has been more challenging to quantify the natural tactile scene, in part because somatosensory signals are so tightly linked to the animal's movements. The present work takes a step towards quantifying the natural tactile scene for the rat vibrissal system by simulating rat whisking motions to systematically investigate the probabilities of whisker–object contact in naturalistic environments. The simulations permit an exhaustive search through the complete space of possible contact patterns, thereby allowing for the characterization of the patterns that would most likely occur during long sequences of natural exploratory behavior. We specifically quantified the probabilities of ‘concomitant contact’, that is, given that a particular whisker makes contact with a surface during a whisk, what is the probability that each of the other whiskers will also make contact with the surface during that whisk? Probabilities of concomitant contact were quantified in simulations that assumed increasingly naturalistic conditions: first, the space of all possible head poses; second, the space of behaviorally preferred head poses as measured experimentally; and third, common head poses in environments such as cages and burrows. As environments became more naturalistic, the probability distributions shifted from exhibiting a ‘row-wise’ structure to a more diagonal structure. Results also reveal that the rat appears to use motor strategies (e.g. head pitches) that generate contact patterns that are particularly well suited to extract information in the presence of uncertainty.
Diurnality as an energy-saving strategy: energetic consequences of temporal niche switching in small mammals
Authors: van der Vinne Vincent , Gorter Jenke A. , Riede Sjaak J. , Hut Roelof A.
Published: August 2015

Endogenous daily (circadian) rhythms allow organisms to anticipate daily changes in the environment. Most mammals are specialized to be active during the night (nocturnal) or day (diurnal). However, typically nocturnal mammals become diurnal when energetically challenged by cold or hunger. The circadian thermo-energetics (CTE) hypothesis predicts that diurnal activity patterns reduce daily energy expenditure (DEE) compared with nocturnal activity patterns. Here, we tested the CTE hypothesis by quantifying the energetic consequences of relevant environmental factors in mice. Under natural conditions, diurnality reduces DEE by 6–10% in energetically challenged mice. Combined with night-time torpor, as observed in mice under prolonged food scarcity, DEE can be reduced by ∼20%. The dominant factor determining the energetic benefit of diurnality is thermal buffering provided by a sheltered resting location. Compared with nocturnal animals, diurnal animals encounter higher ambient temperatures during both day and night, leading to reduced thermogenesis costs in temperate climates. Analysis of weather station data shows that diurnality is energetically beneficial on almost all days of the year in a temperate climate region. Furthermore, diurnality provides energetic benefits at all investigated geographical locations on European longitudinal and latitudinal transects. The reduction of DEE by diurnality provides an ultimate explanation for temporal niche switching observed in typically nocturnal small mammals under energetically challenging conditions. Diurnality allows mammals to compensate for reductions in food availability and temperature as it reduces energetic needs. The optimal circadian organization of an animal ultimately depends on the balance between energetic consequences and other fitness consequences of the selected temporal niche.
Summary of major factors affecting mechanical properties of TiZr based alloys
Authors: Yin Lixia , Liang Shunxing , Zheng Liyun
Published: August 2015

Effects of major factors, such as alloy composition, crystal structure and grain size, on mechanical properties of TiZr based alloys are investigated and summarized in this work. The microhardness of TC4 alloy obviously increases 15.3% and 17.6% after 30 wt.% and 47 wt.% Zr additions, respectively. Nanoindentation results show that the average nanoindentation hardness of α phase in annealed 30 Zr is approximately 18% higher than that of retained β phase. Tensile test results show that variation in strength of basketweave microstructural 30 Zr alloy with original β grain size from 100 to 203 μm is less than 2%.
Technology optimization on the rapid excavation in inclined shaft
Authors: Hou Wei , Chen Yitao , Dong Yunlong , Qin Xuanye , Miao Fei
Published: August 2015

Through a lot of investigation, many times of demonstrating scheme, the in-depth theoretic analysis, a large scale numeric simulation tests and the field tests, the operating line of the rapid excavation is equipped which are consisting of the way of the drilling and blasting, the bolt-mesh-spurting supporting and the trackless transportation. The key technology which includes the stable technology of controling the surrounding rock, the optimization technology of transportation system, the excavating technology of layered drilling and the technology of parallel and cross operation develops the integral management framework and the advanced technology framework with the operating line, which realizes the safe and efficient construction and provides rich experience for the similar mines.
The effect of thermal camera and pyrometer usage in industrial tempering furnaces on optimum combustion performance
Authors: Ozkaymak Mehmet , Selimli Selcuk , Kaya Durmus , Yilmaz Esref , Tabak Abdulsamed , Aksay Mehmet Volkan
Published: August 2015

The decrease of energy sources, the increase of energy need and energy costs, competitive conditions in industry and environmental sensitivity require the effective usage of energy sources. In this study, optimum combustion study by using thermal camera and pyrometer in the correct heat furnace of an industry plant for the effective usage of energy in industry. For this reason, in tempering furnace of a milling roll workshop, in order to control the efficiency of tempering, detect the flame length and color and control the homogeneous tempering, 4 thermal cameras and 4 pyrometers have been assembled to the appropriate locations of the furnace. In the study, the tempering furnace has been observed and the results of observations have been evaluated. The contribution of the changes made to the production has been calculated by the information obtained from thermal camera and pyrometer and has been examined with the date of reimbursement. Possible spare part and production saving has been established as 364,460 $ annually and back-payment time as 3 months. Accident risk that is caused by the hot air and sometimes occurs during the controls has also been reduced so that the workers have been forced to work more safely according to WHS (workers’ health and security).
Testing of tractor mounted and self propelled coconut climber for coconut harvesting
Authors: Kolhe Kishor Purushottmrao
Published: August 2015

The coconut is known as Kalpa Vriksa to the world for being its multi faceted uses, which provide livelihood security to millions of people. Every part of it useful to humans in one of the other ways. The coconut palm is grown in more than 93 countries of the tropics. Its botanical name is Cocos-Nucifera L. and belongs to the aracaceae (Palm) family. The climbing methods of coconuts like manual, mechanical and climbing by Tractor Operated Hydraulic Elevator (TOME) were studied. The stability, safety, harvesting efficiency, drudgery of coconut harvesting is reduced by Tractor Mounted and Self Propelled Coconut Climber (TMSPCC) developed by considering the drawbacks of the above methods. The testing of developed TMSPCC was carried out at a Coconut Research Station, Bhyte Ratnagiri, India. To assess the physiological cost and the drudgery involved in the traditional method of tree climbing operation. The digital polar hart rate meter RS400TM having infrared connectivity sensor was used for recording the heart rates. The technical assessments included the use of biomechanical models, ODR, BPDS. The ergonomical evaluation of TMSPCC was carried out for testing feasibility, ease of operation; workers jeopardize safety health and efficiency for coconut harvesting. Ergonomically operational safe and controlled heart rates are recorded. The fourteen to seventeen number of coconut orchards were harvested in one hour by using TMSPCC. The tractor mounted and self propelled coconut climber founds suitable for harvesting 100 to 120 coconut trees in a day. The net coconut harvesting by using TMSPCC are 4000 coconuts/day. Also TMSPCC is safe, less hazardous and economical as compared to manual climbing coconut harvesting and climbing by the existing tractor mounted hydraulic elevator.
Olympic Medal-Winning Leadership
Authors: Din Cari , Paskevich Dave , Gabriele Tina , Werthner Penny
Published: August 2015

The purpose of this qualitative research was to develop a detailed description of leadership in contemporary Canadian Olympic medal-winning sport to better understand how Olympic podium performances are developed. The integrated research model of Olympic podium performance acted as a theoretical framework and starting point for inquiry. Semi-structured personal interviews were conducted with a purposive sample of ten coaches and twelve athletes who together won gold or silver medals in the 2010 winter Olympic Games. The interview questions were designed to assess the theoretical framework of Olympic medal-winning leadership as well as allow for new themes to emerge from the interview process. Including both coach and athlete perspectives in this research created an opportunity for a nuanced portrait of leadership. Interpretive thematic analysis of the 22 interviews revealed three major themes. Leadership was found to be demanding, relational and solution-focused for all the coaches and a strong consensus was found between the coach and athlete descriptions of leadership. Recommendations are suggested for future research and the development of effective coach leadership behaviours for coaches in the Olympic sport context.
Match Performance Profiles of Goalkeepers of Elite Football Teams
Authors: Liu Hongyou , Gómez Miguel A. , Lago-Peñas Carlos
Published: August 2015

The aim of the current study was to examine match performance of elite goalkeepers considering three situational variables (opposition, outcome and location). Match performance statistics of 46 goalkeepers who played 744 full matches during season 2012–13 in the Spanish First Division Professional Football League were analyzed. Results indicated that there were only three performance indicators (Fouls Drawn, Fouls Committed and Tackles) that showed no differences among goalkeepers of high, intermediate and low levels of team. The sole indicator was Saves which differed for goalkeepers of all three team levels and also the sole varied indicator for goalkeepers of intermediate and low level teams when facing different opponent levels. High level team goalkeepers showed differences in none of their match performance indicators during matches won, drawn and lost. However, Saves (F2,244=6.459, p<0.01, &b.eta;p2=0.05) was the sole indicator which differed for low level team goalkeepers when the final outcome is different. Different variations in performance indicators were found depending on the match location for different team levels. The most interesting performance differential was that a goalkeeper of a high-level team had a higher number of Saves when playing against a low-level team than a high-level team or an intermediate-level team. Information provided by the profiles can be used by coaches to modify training programs depending on the game context of upcoming matches. Results can also enable a more thorough understanding of goalkeeper's performance profiles from different team levels, thus can be used for talent identification and player selection in the transfer market.
A Boxing-like Round-by-round Analysis of American College Basketball
Authors: Britton Paul , Yerger Carl R.
Published: August 2015

In the last two decades, basketball coaches have increasingly relied on statistical analysis to determine coaching strategies for their teams. Davidson College (USA) men's basketball coach Bob McKillop divides each game into ten “rounds”, with a round ending at each media timeout and at halftime, and gives his team several “round” goals for every game. In this article we investigate how winning rounds affects the outcome of a basketball game and investigate whether certain rounds are more important than others. We also look at whether the results of multiple rounds give more information than just looking at the results of one round at a time and whether there are other easy-to-measure factors that can produce a predictive model. Finally, we investigate whether there are any differences related to Davidson's round record compared to other teams as Davidson's players are coached to think about this strategy.
Golf Coaches' Perceptions of Key Technical Swing Parameters Compared to Biomechanical Literature
Authors: Smith Aimée , Roberts Jonathan , Wallace Eric , Kong Pui Wah , Forrester Steph
Published: August 2015

Assessing a coach's technical knowledge of a sporting technique can reveal measureable biomechanical parameters associated with a successful performance. Therefore, the purpose of this study was to identify the key technical parameters that golf coaches associate with a successful golf swing. Sixteen high-level golf coaches were observed coaching a highly skilled golfer after which they participated in a semi-structured interview regarding their technical analysis of the golf swing. The data were inductively analysed and five intrinsically linked key technical parameters were identified: ‘Posture’, Body Rotation’, ‘Arm and Wrist Action’, ‘Sequential Movement and Body Segments' and ‘Club Motion’. The parameters Posture and Body Rotation were further sub-categorised and compared to the existing biomechanical literature whereby gaps in knowledge were identified. The results of this study can be used to guide future golf biomechanics research and coaching technologies.
eIF4AII is dispensable for miRNA-mediated gene silencing
Authors: Galicia-Vázquez Gabriela , Chu Jennifer , Pelletier Jerry
Published: August 2015

MicroRNAs (miRNAs) are short noncoding RNAs that regulate gene expression through partial complementary base-pairing to the 3′ untranslated region (UTR) of target mRNAs. Inhibition of translation initiation has been identified as an early event of miRNA-mediated gene repression, but the underlying mechanistic details of this process are not well understood. Recently, eukaryotic initiation factor (eIF) 4AII was identified as a critical modulator of miRNA activity with depletion of this factor alleviating miRNA-mediated gene repression. Using the CRISPR/Cas9-editing system, we generated a novel cell line in which expression of eIF4AII was eliminated. The absence of eIF4AII does not affect cell viability, proliferation, or global mRNA translation. Importantly, we show that eIF4AII is dispensable for miRNA-mediated gene silencing.
Androgenetic alopecia: new insights into the pathogenesis and mechanism of hair loss
Authors: Sinclair Rodney , Torkamani Niloufar , Jones Leslie
Published: August 2015

The hair follicle is a complete mini-organ that lends itself as a model for investigation of a variety of complex biological phenomena, including stem cell biology, organ regeneration and cloning. 

The arrector pili muscle inserts into the hair follicle at the level of the bulge- the epithelial stem cell niche.  The arrector pili muscle has been previously thought to be merely a bystander and not to have an active role in hair disease.

Computer generated 3D reconstructions of the arrector pili muscle have helped explain why women with androgenetic alopecia (AGA) experience diffuse hair loss rather than the patterned baldness seen in men.  Loss of attachment between the bulge stem cell population and the arrector pili muscle also explains why miniaturization is irreversible in AGA but not alopecia areata.

A new model for the progression of AGA is presented.
Case Report: Traumatic vein of Labbé hemorrhagic infarction - a distinct neurosurgical entity
Authors: Munakomi Sunil , Kumar Bijoy
Published: August 2015

Traumatic vein of Labbé haemorrhagic infarction is a distinct neurosurgical entity which requires special attention due to the important nature of the area it drains and its higher propensity for early uncal herniation. Herein we discuss the case of a 55 year-old male presenting with altered sensorium following a road traffic accident. His computerized tomogram (CT) head was suggestive of traumatic vein of Labbé haemorrhagic infarction which was subsequently confirmed by magnetic resonance (MR) venography. Due to impending herniation, he underwent urgent craniotomy and evacuation of hematoma.The patient made an uneventful recovery and was subsequently discharged home.This diagnosis should always be kept in mind for a patient with petrous bone fracture, transverse sinus thrombosis and hematoma in the mid and posterior temporal lobe.
The role of professional judgment in international standards on auditing
Authors: Пожарицкая  , Pozharitskaya I.
Published: August 2015

Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.
Internal standards of audit activity «The contract for the provision of audit services
Authors: Лосева  , Loseva N.
Published: August 2015

The article deals with the content of internal standards of auditing, order of the conclusion and content of the contract for the audit of accounting (financial) statements, the standard form contract.
Internal audit of of fixed assets of organization
Authors: Бородина  , Borodina Valyentina
Published: August 2015

This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent

revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets;

workflow, as well as recommendations on the formation of the program of internal audit.
Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS
Authors: Неелова  , Neelova N.
Published: August 2015

The article discusses the recognition and disclosure of corporate pension plans of groups in a separate and consolidated financial statement in accordance with IFRS. The procedure of consolidation of the private pension funds, established by group and running its pension plans has been reviewed and recommendations has been suggested. The effect of incorporation of pension funds on the consolidated financial statements of the group has been revealed.
Features of application of erp-systems in management accounting
Authors: Харакоз  , Kharakoz Yu.
Published: August 2015

The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business

processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made

a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology

development and implementation of enterprise information systems taking into account the specifics of the company.
Non-financial information in the accounting (financial) of organizations
Authors: Ситникова  , Sitnikova V.
Published: August 2015

The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided
Legal framework of contracting audit
Authors: Ткаченко  , Tkachenko D. , Кожухов  , Kozhukhov V.
Published: August 2015

One of the most important innovations in the field of public procurement system control and auditing is the concept of a contracting audit. Contracting audit is

a sequence of procedures and actions aimed at confirming the validity, accuracy and legality of a state contract, verifying its execution and evaluation of its outcomes.

This article examines the legal framework for contracting audit.
Adaptation lending mechanism and methodological approaches to assessing the creditworthiness of small businesses implementing the strategy for innovation and growth
Authors: Филобокова  , Filobokova L.
Published: August 2015

Methodological approaches to assessing the creditworthiness of large and medium-sized enterprises do not provide objective opinions when appropriate estimates

of small businesses, distinctive, and the imperatives of transformation to an innovative type of reproduction necessitate the study of the adaptation mechanism

and the development of a formalized approach to the identification and differentiation of the creditworthiness, of the author’s rationale presented in this article, under

the proposed creditworthiness to understand the ability of the entity to preserve the solvency of the receipt of borrowed funds and their placement in the assets

(or to regroup liabilities) until full payment received prior lender obligations.
Internal control as a duty of the economic subject and object evaluation of the auditor
Authors: Коське  , Koske M. , Воюцкая  , Voyutskaya I.
Published: August 2015

The article deals with the problem of the internal control system consciousness of any business unit or an auditor in compliance with the “Accounting Act”, Auditing Standards and

Global best practices. Also the conditions of recognition the reliable fact of the internal control system existence were set up.
Errors in Accounting (financial statements): Classification and correction
Authors: Поленова  , Polenova S.
Published: August 2015

Activity of the professional accountant is accompanied high probability with mistakes, valued coming from positions of the order of the leader to organizations about account politician. The special record use for their corrections on count of the accounting. When shaping of information in accounting (financial) to reporting because of допущенных mistake follows to follow the rule, being kept in corresponding to normative legal document, interpretation and explication which is presented in given to article
International accounting practices of intellectual activity
Authors: Дмитриева  , Dmitrieva I. , Харакоз  , Kharakoz Yu.
Published: August 2015

The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets.

The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.
The main stages of development of intergovernmental relations in Russia
Authors: Слободчиков  , Slobodchikov D. , Петренко  , Petrenko V.
Published: August 2015

In this article the basic stages of development of intergovernmental relations in Russia, problems and trends indicated by these relations are typical for different stages. The analysis of the Russian system of intergovernmental relations, showing the principles involved.
Change Escalation Processes and Complex Adaptive Systems: From Incremental Reconfigurations to Discontinuous Restructuring
Authors: Girod Stéphane J. G. , Whittington Richard
Published: August 2015

This study examines when “incremental” change is likely to trigger “discontinuous” change, using the lens of complex adaptive systems theory. Going beyond the simulations and case studies through which complex adaptive systems have been approached so far, we study the relationship between incremental organizational reconfigurations and discontinuous organizational restructurings using a large-scale database of U.S. Fortune 50 industrial corporations. We develop two types of escalation process in organizations: accumulation and perturbation. Under ordinary conditions, it is perturbation rather than the accumulation that is more likely to trigger subsequent discontinuous change. Consistent with complex adaptive systems theory, organizations are more sensitive to both accumulation and perturbation in conditions of heightened disequilibrium. Contrary to expectations, highly interconnected organizations are not more liable to discontinuous change. We conclude with implications for further research, especially the need to attend to the potential role of managerial design and coping when transferring complex adaptive systems theory from natural systems to organizational systems.
Solving the Continuous Berth Allocation and Specific Quay Crane Assignment Problems with Quay Crane Coverage Range
Authors: Li Feng , Sheu Jiuh-Biing , Gao Zi-You
Published: August 2015

This work solves an integrated model of the continuous berth allocation and specific quay crane (QC) assignment problem with QC coverage range. Based on the analysis of vessel berth position and QC coverage range, a nonlinear mixed-integer programming model is developed. A novel heuristic method based on spatiotemporal conflict analysis is applied to derive a high-quality berth-QCs plan. The initial pessimistic priorities of vessels are employed to reflect the preferences of vessels for terminal resources. The proposed cluster of vessels focuses on spatiotemporal conflicts among vessels. Coordinated assignments of resources for the clustered vessels are realized via the branch-and-bound method. The QC feasibility check identifies infeasibility of QCs-to-vessel assignment. Several experiments are conducted to validate the effectiveness of the proposed method. Numerical results demonstrate that high-quality berth-QCs plans can be obtained within an acceptable time. Further, the influence of coverage range of QC is discussed in detail.
A GOVERNANÇA NA POLÍTICA NACIONAL DE REGIONALIZAÇÃO DO TURISMO: ESTUDO DOS GRUPOS GESTORES DOS DESTINOS INDUTORES DO CEARÁ
Authors: Fernandes Laura Mary Marques , Teixeira Coriolano Luzia Neide Menezes
Published: August 2015

A política nacional de regionalização do turismo promoveu a definição de destinos indutores do desenvolvimento turístico regional e a implantação de instâncias de governança denominadas grupos gestores. Este artigo trata do desempenho da política na efetivação da governança por meio dos grupos gestores que têm o objetivo de coordenar o processo de regionalização e toma como objeto empírico as instâncias de governança dos destinos indutores do Ceará: Fortaleza, Aracati, Jijoca de Jericoacoara e Nova Olinda. Os estudos sobre governança não restringem o entendimento do termo à organização interna das empresas e avançam na descrição das diversas formas pelas quais as sociedades se organizam na busca de objetivos. É esta acepção a utilizada na política de regionalização. As literaturas relativas à governança e as concepções teóricas sobre a intencionalidade dos processos de governança são distintas. A pesquisa contempla revisão de literatura, pesquisa documental e de campo. O público entrevistado é composto por representantes dos grupos gestores que são tripartites. No Ceará, os grupos gestores não ganham impulso, não conseguem estabelecer vínculos fortes entre si e com as forças políticas. A criação dos grupos movimentou os locais, mas os grupos não se sustentaram. A condição de decidir e de interferir foi insuficiente e descontínua. Palavras-chave: Governança. Grupo gestor. Destino indutor.
ESTUDO DA GERAÇÃO DOS RESÍDUOS SÓLIDOS EM HOTEL
Authors: Peruchinn Bianca , Cunha Ferrão Ana Luísa Lopes da , Guidoni Lucas Lourenço Castiglioni , Corrêa Érico Kunde , Corrêa Luciara Bilhalva
Published: August 2015

A problemática dos resíduos sólidos constitui um desafio. A caracterização dos resíduos sólidos e a determinação da sua composição gravimétrica estão entre as principais ferramentas de planejamento do manejo dos resíduos. Desta forma, este estudo teve como objetivo usar estas ferramentas para encontrar os principais fatores que determinam a geração dos resíduos em um hotel voltado para o turismo de negócios localizado no sul do Brasil. Foram realizadas quatro caracterizações durante os meses de maior ocupação do hotel em dias escolhidos para abranger a sazonalidade de hospedagem. Os resultados obtidos permitiram verificar que a categoria de resíduos gerados em maior quantidade é a matéria orgânica putrescível e que uma grande parcela da totalidade de resíduos gerados pode ser destinada para a reciclagem. Ainda, dentre os fatores que influenciam a geração dos resíduos estão o motivo da hospedagem, a realização de eventos, além da quantidade de pessoas presentes no estabelecimento – hóspedes, funcionários, pessoas extras e em eventos. Os resultados obtidos neste estudo são fundamentais para a construção, ampliação e/ou melhoria do plano de gerenciamento dos resíduos sólidos, ferramenta que atualmente é exigida pela legislação brasileira para empreendimentos que geram grandes quantidades de resíduos, o que inclui o setor hoteleiro. PALAVRAS CHAVE: Impacto ambiental no turismo. Hotelaria. Composição gravimétrica dos resíduos sólidos.
British ‘Bollocks’ versus American ‘Jerk’: Do native British English speakers swear more – or differently – compared to American English speakers?
Authors: Dewaele Jean-Marc
Published: August 2015

The present study investigates the differences between 414 L1 speakers of British and 556 L1 speakers of American English in self-reported frequency of swearing and in the understanding of the meaning, the perceived offensiveness and the frequency of use of 30 negative words extracted from the British National Corpus. Words ranged from mild to highly offensive, insulting and taboo. Statistical analysies revealed no significant differences between the groups in self reported frequency of swearing. The British English L1 participants reported a significantly better understanding of nearly half the chosen words from the corpus. They gave significantly higher offensiveness scores to four words (including “bollocks”) while the American English L1 participants rated a third of words as significantly more offensive (including “jerk”). British English L1 participants reported significantly more frequent use of a third of words (including “bollocks”) while the American English L1 participants reported more frequent use of half of the words (including “jerk”). This is interpreted as evidence of differences in semantic and conceptual representations of these words in both variants of English.
Topic-as-script and Topic-as-action in Language Assessment and Teaching
Authors: Seedhouse Paul , Supakorn Sumita
Published: August 2015

‘Topic’ is a construct of great practical importance in the fields of language teaching and assessment. Topic organisation featured prominently as an object of early Conversation Analysis (CA) research (for example in Sacks’s (1992) lectures) but has fallen from the research agenda and become the Cinderella construct in discourse studies in recent years. This article considers two institutional settings in which ‘topic’ is foregrounded and becomes a prominent interactional organisation which drives the institutional business, namely language assessment and language teaching. The argument is that much remains to be discovered about how topic becomes adapted to institutional goals. In these specific settings, topic has developed a ‘dual personality’ in service to the institutional goals; ‘topic-as-script’ is the homogenised topic which examiners give to candidates and teachers give to learners, whereas ‘topic-as-action’ refers to the ways in which candidates and learners talk a topic into being. The movement from ‘topic’ as a single homogeneous script to a heterogeneous series of responses by different learners/candidates (topic-as-action) is the main focus of interest in this study. In both teaching and assessment settings, this transformation of ‘topic’ provides a basis for the analysis and evaluation of learner/candidate performance. Sacks (1992: 541) argues, in relation to ordinary conversation, that topical organisation is an “accessory” to turn-taking and sequence. By contrast, topic is, in the language classroom and language testing settings examined, employed in multiple ways on multiple levels as an organising principle for the interaction; topic is both a vehicle and a focus of the interaction. It is suggested that research into institutional talk should investigate more closely how topic becomes adapted to the institutional goal.
An epidemiology-based model as a tool to monitor the outbreak of inappropriateness in tumor marker requests: a national scale study
Authors: Gion Massimo , Peloso Lucia , Trevisiol Chiara , Squarcina Elisa , Zappa Marco , Fabricio Aline S.C.
Published: August 2015

Evaluation of appropriateness of laboratory tests on the basis of individual requests remains a serious problem as the clinical question is usually not reported with the test order. This study explored the comparison of the rate of tumor marker orders with cancer prevalence as a putative indicator of inappropriateness.

Tumor marker orders (2011 and 2012) were obtained from the Ministry of Health and cancer prevalence from the Italian Association of Cancer Registries. The rate of tumor marker orders was matched with demographic data and tumor prevalence and examined by using the confidence interval approach. Region-to-region and year-to-year variations were also examined. Focus was placed on CEA, CA125, CA19.9 and CA15.3.

Tumor markers ordered in Italy were 13,207,289 in 2012 (221.3/1000 individuals). Given an estimated prevalence of 2,243,953 cancer cases, 7.04 tumor markers appear to be requested for each prevalent case of epithelial cancer per year. The rate of requests of CEA, CA125, CA19.9 and CA15.3 (in aggregate 5,834,167 requests in 2012, 44.2% of total) from the first and the last ranked region (96 and 244/1000 individuals) are significantly different (p<0.01). Region-to-region differences do not correspond to any known variation of prevalence in the different regions.

The developed approach provides a proxy indicator of inappropriateness showing that tumor markers are overused in Italy and their ordering pattern is not related to tumor prevalence. The model is suitable to be validated in other laboratory tests used in diseases whose prevalence is known.