bluuebunny/crossref_metadata_2025 huggingface dataset:
EXTRACTION, ISOLATION AND STRUCTURAL ELUCIDATION OF FLAVONOID FROM CHROZOPHORA PLICATA LEAVES AND EVALUATION OF ITS ANTIOXIDATIVE POTENTIALS
Authors: Kumar Kadiri Sunil , Rao Avanapu Srinivasa
Published: April 2017

Objective: This investigation involves the extraction, isolation, and characterization of flavonoid from a Euphorbiaceae family plant Chrozophoraplicata followed by evaluation of its antioxidant principles.Methods: The dried leaves were subjected to sequential soxhlation with polar and nonpolar solvents. Methanolic extract reveals the presence of largeamount of flavonoids. Methanolic extract was subjected to isolation using column chromatographic analysis with solvents such as petroleum ether,chloroform, hexane, ethyl acetate, methanol, and water. Further, the isolated compound was subjected to thin layer chromatography technique andspectral analysis such as infrared, 1HNMR, 13CNMR, mass spectroscopy, and high performance thin layer chromatography (HPTLC) finger printingtechniques. The compound was evaluated for in vitro antioxidant studies using 2,2-diphenyl-1-picrylhydrazyl (DPPH), NO assay, reducing power assay,H2O2 scavenging assay, superoxide anion scavenging assay and β-Carotene linoleate system and in vivo antioxidative studies using carbon tetrachloride(CCl4), and acetaminophen intoxicated rats.Results: The compound was isolated in methanol:water in the ratio of 80:20 using column chromatographic technique. On the basis of phytochemical,chromatographic, and spectral analysis, the isolated compound was identified as kaempferol and finally with HPTLC finger printing technique it wasfound that the Rf value of the isolated compound was found to be 0.58 which is nearly similar to the Rf value of standard kaempferol (0.55). Hence,the isolated compound was confirmed as kaempferol and is structurally elucidated as 3,5,7-trihydroxy-2-(4-hydroxyphenyl)chromen-4-one. Thiscompound was isolated for the first time from the C. plicata leaves. The in vitro antioxidant assay of isolated flavonoid has shown a dose-dependentincrease in free radical scavenging activity using DPPH, no assay, reducing power assay, H2O2 scavenging assay, superoxide anion scavenging assay, andβ-carotene linoleate system. Further, the methanolic extract of C. plicata (MECP) leaves was subjected to single dose acute toxicity study for 14 days infemale rats on the basis of OECD guidelines 423 and the therapeutically selected doses were 200 mg/kg and 400 mg/kg. In vivo antioxidant studies inCCl4 and acetaminophen intoxicated rats indicated that the MECP leaves have significantly decreased lipid peroxidation in a dose-dependent mannerand increased the levels of catalase, superoxide dismutase, and glutathione.Conclusions: By the above results, it was concluded that the isolated compound from C. plicata leaves was confirmed as kaempferol and it possessessignificant antioxidative potentials.Keywords: Chrozophora plicata leaves, Flavonoids, Extraction, Isolation, Characterization, Methanolic extract, Antioxidant activity, Carbontetrachloride, Acetaminophen.
QUANTITATIVE ANALYSIS OF NATURAL ANTIOXIDANTS AND FREE RADICAL SCAVENGING ACTIVITIES OF CRUCIFERAE VEGETABLES
Authors: S Jamuna K , K Ramesh C , Sj Aditya Rao , M Paramesha , Mahmood Riaz
Published: April 2017

Objective: The aim of this research program is to evaluate the antioxidant potentialities comprehensively utilizing commonly available cruciferous vegetables of India, viz., cabbage, cauliflower, kohlrabi, and radish.Methods: The plant materials were procured and processed for cold extraction procedure using 70% ethanol. The extracts were primarily assessedfor their phytoconstituents and further for their in vitro antioxidant activity using various qualitative and quantitative estimations. The results of quantitative estimations were expressed in terms of equivalence with respective standards, and the antioxidant potentiality of various scavenging and chelating activities were expressed in terms of 50% effective concentration. Further, correlation studies were made between quantitative and qualitative assays to study the relationship between the effects of different phytoconstituents groups.Results: In this study, the results revealed that all the four cruciferous vegetable extracts possess potential antioxidant activities. Among the extractsunder study kohlrabi has recorded superior antioxidant potential than others. It is clear from the study that the tested cruciferous vegetablesmanifested differential expression of antioxidant capacity due to their phytoconstituents.Conclusion: From the results, it can be concluded that the Cruciferae vegetables have potent antioxidant activity contributing to the use for healthbenefits in addition to their nutritive role as vegetable.Keywords: Cruciferae vegetables, Phytochemicals, In vitro antioxidant activity, Correlation.
La representación social del narcotraficante en jóvenes sinaloenses
Authors: Reyes-Sosa Hiram , Larrañaga-Egilegor Maider , Valencia-Garate Jose Francisco
Published: April 2017

El narcotráfico es una problemática instaurada en México, y gracias a la figura del narcotraficante ha cobrado gran relevancia social. Los objetivos del estudio fueron presentar un esbozo histórico del narcotraficante en épocas diferentes; conocer tanto la representación social que los jóvenes sinaloenses tienen del personaje, así como su valoración sobre él. En el estudio participaron, por partes iguales, hombres y mujeres de la ciudad de Culiacán, Sinaloa. Se aplicó un cuestionario de libre evocación de palabras, con una pregunta inductora, y se usó el software evoc para tratar los datos, ya que los analiza con base en jerarquías de frecuencias y orden de evocación. Los resultados evidenciaron una valoración divergente del narcotraficante, que fluctúa entre lo positivo y lo negativo, que se aparta de las imágenes y valoraciones negativas difundidas por políticos y medios de comunicación.
La declinación de la hegemonía del PRI en los gobiernos estatales de México, 1989-2014
Authors: Rodríguez Montaño Luis Carlos , Pineda Pablos Nicolás
Published: April 2017

En este trabajo se indagó sobre la transición política mexicana en los gobiernos estatales, para lo que se planteó la pregunta: ¿qué tanto ha declinado la hegemonía del Partido Revolucionario Institucional en ellos? Para contestarla se revisaron tres indicadores: el partido de los gobernadores, el tamaño de la fracción del Partido Revolucionario Institucional en los congresos locales y la incidencia de los gobiernos hegemónicos priistas en los estados, de 1989 a 2014. El pluralismo político ha tenido avances sustantivos, y los regímenes de hegemonía priista se han reducido significativamente. Pero, mientras que en la mayoría de los estados hay gobiernos divididos, cinco mantienen la hegemonía priista sin alternancia, y hay 17 con dominio de otros partidos. A pesar de las limitaciones propias en los análisis sobre la evolución de la democracia, aquí se pretendió tener un punto de referencia sobre la pérdida del poder político de un partido que dominó la mayoría de los congresos locales durante gran parte del siglo XX.
El impacto de las tecnologías de la información y comunicación en la industria manufacturera de Baja California
Authors: González Torres Lourdes Alicia , Ibarra Cisneros Manuel Alejandro , Cervantes Collado Karla Emilia
Published: April 2017

En este artículo se analizó el comportamiento de la adopción de las tecnologías de la información y comunicación en los subsectores manufactureros de Baja California, para determinar sus efectos en los resultados económicos y los cambios que generan en las empresas. Para ello se utilizaron seis dimensiones del modelo desarrollado por Karmarkar y Mangal (2004), y con la tau-b de Kendall se calculó la correlación entre el grado de adopción de dichas tecnologías y los resultados económicos. Aunque éstos no se compararon con los de otros estudios, puesto que aquí sólo se seleccionó cierto tipo de empresas, se logró exponer la situación del sector manufacturero estatal, en relación con el uso de las tecnologías. Por lo que se puede concluir que la adopción de éstas influye positivamente en los resultados de las empresas.
In vitro Evaluation of Fungicides, Botanicals and Bio-agents against Phomopsis vexans, the Causal Agent of Fruit Rot of Brinjal
Authors: Jakatimath Sanjeev P. , Mesta R.K. , Mushrif Sadanand K. , Biradar I.B. , Ajjappalavar P.S.
Published: April 2017

Fruit rot (Phomopsis vexans) of brinjal is an important disease of Northern dry zone of Karnataka resulting into heavy losses. Recently the production of brinjal has been drastically reduced due to incidence of fruit rot disease caused by a fungus Phomopsis vexans. An investigation was carried out to test the efficacy of fungicides, botanicals and bio-agents in vitro. Among fungicides tested carbendazim, tebuconazole and hexaconazole at 0.25, 0.5, 0.75 and 1.00 per cent concentration showed high inhibition of 100 per cent of mycelial growth of the pathogen. The least mycelial inhibition was observed in case of captaf (63.33%).The results of botanicles tested in vitro revealed that highest inhibition of mycelial growth of Phomopsis vexans was observed in 5 and 10 per cent of garlic extract, kokum extract and onion extract. The results of dual culture technique revealed that fungal bio agents were better than bacterial bioagents in inhibiting the growth of fruit rot pathogen. Phomopsis vexans was effectively inhibited by T. harzianum-p.
Effect of Applied Pesticide on the Microbial System of Agriculture Soil
Authors: Janarthanan R. , Murugan A.
Published: April 2017

Pesticides are widely used to control the pest as well as to improve the yield of agricultural products. Pesticide applied in the soil affects the microorganisms, soil enzymes, and physicochemical parameters in the soil and in turn affect the soil fertility. Understanding the impact of pesticide on the soil both short-term and long-term exposure would provide a set of analytical data for risk assessment and resilience of the soil parameters. This would open up other possible ways given to improve the crop productivity. This review mainly focuses on standard biomarkers such as microbial enzymes, soil enzymes novel proteins, and microbial community other parameters developed as indicators, of pesticide contamination.
Avian Paramyxovirus Serotype-1 Detection from Chicken Reared in Kashmir Valley
Authors: Maqbool Rafia , Wani Shakil A. , Wali Asifa , Kashoo Zahid A. , Dar Parvaiz S. , Ganaie M. Younis , Qureshi Sabia , Hussain Ishfaq , Nazki Salik , Shah Aazima , Wani Najimaana
Published: April 2017

Avian paramyxovirus serotype-1 (AMPV1) infects a wide range of avian species leading to broader range of clinical symptoms. The ease of transmission has allowed the virus to spread worldwide with varying degree of virulence depending upon virus strain and host range. Rapid detection is an important step to prevent an outbreak of the disease. The present study was carried out to detect APMV-1 from chicken reared in Kashmir Valley. Out of 12 suspected disease outbreaks, all were positive for AMPV-1. APMV-1 was detected using Matrix Protein gene (M gene) by RT-PCR. Detection by M gene is used for primary screening of the APMV-1 in chicken with both virulent and avirulent forms.
In vitro Evaluation of Antibiotics, Chemicals and Bioagents against Xanthomons axonopodis. pv. glycines
Authors: Lamban Kumar , Jahagirdar Shamarao , Nirmalnath P. Jones
Published: April 2017

Effect of different antibiotics, chemicals and bio-agents was assessed in vitro by paper disc method and the antibiotics revealed that Streptocycline (750 ppm) with the inhibition of 2.69 cm was more effective and bactrinashak was least effective. Among chemicals Bordeaux mixture at 1 per cent recorded maximum inhibitory zone. Among the combination COC (0.3%) + streptocycline (750 ppm) was found significantly very effective than rest of the treatments with maximum inhibition zone of 3.41 cm. Among the seven bio-agents evaluated, P. fluorescens recorded highest inhibitory zone (2.63 cm) against X. axonopodis pv. glycines which were followed by Bacillus amyloliquifaciens (0.93 cm). PPFM-20 (0.89 cm) and PPFM-71 (0.88 cm) which are on par with each other.
Antibacterial Activity of Some Medicinal Plants of Kashmir, J&K, India
Authors: Reshi Imtiyaz Ahmad , Sarkar Tarun Kumar , Bhat Ashiq Hussain , Malik H.U. , Muhee Amatul , Qureshi Sabia
Published: April 2017

The study was conducted to find out the activity of some medicinal plants against bacterial isolates. The bacterial isolates from milk samples of infected quarters of cows were investigated for in-vitro drug sensitivity by standard disc diffusion technique (Bauer et al., 1966). Cultural examination of milk samples was done by method described by Quin et al. (2004) in which predominant isolates were Staph. (55.55%), E. coli (22.22%), Strepto. agalactiae (16.66%) and other isolates as 5.5% and were subjected to in-vitro antibacterial sensitivity test to selected herbal extracts and standard antibiotic (cefuroxime) (Table-1). The four different aqueous concentrations of the herbs namely Fumaria indica, Adiantum capillus, Nepata cataria, Levandula stoeches and Borago officinalis collected from registered herbal shops prepared by standard procedure as 25mg/ml, 50mg/ml, 75mg/ml and 100mg/ml were used. The results indicated that aqueous extract of Fumaria indica, Adiantum capillus and Napeta cataria against Staphylococcus aureus, E.coli, Streptococcus agalactia and K. pneumonia exhibited maximum zone of inhibition 20.0±1.21, 21.0±0.19, 13.0±0.37 17.0±0.21; 18±0.41, 12±0.21, 13±0.31, 15±0.31 and 15±0.33, 16.01±0.19 14.09±0.37, 13.31±0.41 at 100 mg/ml respectively which was significantly low as compared to standard drug (cefuroxime) at 30 microgram concentration. Aqueous extract of Levandula stoeches against Staphylococcus aureus and E. coli exhibited maximum zone of inhibition 18.0±0.33 and 13.0±0.141 at 100 mg/ml respectively. Borago officinalis has shown nil to non-significant bacterial growth inhibition activity.
Enhanced Adhesion and Cell Damage by Escherichia coli Harboring hly, papC and cnf-1genes to the Uroepithelium in Diabetic Mouse Bladder Model
Authors: Anandkumar H. , Vinodkumar C.S. , Soham G. , Basavaraj B. , Rao Achut , Srinivasa H.
Published: April 2017

The in-vivo mouse bladder model was sought to determine the effect of virulent uropathogenic E. coli (UPEC) strain harboring hly, papC and cnf-1 genes on uroepithelium of diabetic mouse bladder infected transurethrally. The female BALB/c mice aged between 6-8 weeks were used in the study. The diabetes was induced by subcutaneous injection of alloxan hydrate (80mg / kg body weight) in mice. Two UPEC strains, one with hly, papC and cnf-1 virulent genes and the other (hypovirulent) without hly, cnf-1 and papC genes were selected for the study. The animals were anesthetized and 50 µl of bacterial inoculum was instilled in to bladder of DM and non-DM mice using specially devised mice catheter. The mice were sacrificed at 4 hrs, 24 hrs and 48 hrs of post infection, and the bladder was removed aseptically. One half of the bladder was homogenized and bacterial culture was performed. The other half of the bladder was used to document bacterial adhesion and invasion by histopathology and scanning electron microscopy. The exaggerated consequence of virulent UPEC strain on diabetic mouse bladder model was documented as enhanced adhesion and extensive damage of the uroepithelium of the bladder. However, hypovirulent UPEC strain failed to produce observable pathophysiological effect. Many of the UPEC were in the filamentous form and occasionally seen looping within and between adjacent superficial cells to escape from immune mechanism like micturation and exfoliation.
Screening of Okra [Abelmoschus esculentum (L.) Moench] Genotypes for Yellow Vein Mosaic Virus (YVMV) Resistance Under Natural Diseases Pressure Condition
Authors: Prakash M. , Alloli T.B. , Satish D. , Mansur C.P. , Raghavendra S. Venkateshalu , Hadimani H.P.
Published: April 2017

Sixty genotypes of okra along with pusa sawani as susceptible check were screened for YVMV resistance under field conditions. Per cent disease incidence and coefficient of infection were calculated for all the genotypes. Per cent disease incidence ranged from 10.0 to 100.0, where as coefficient of infection varies from 5.0 to 100.0. Out of 60 genotypes screened, seven genotypes were resistant (MHO -10, MHO -24, MHO -30, KRCO -3, KRCO -10, KRCO -15 and KRCO-28). Fifteen genotypes were moderately resistant(MHO-1, MHO-4, MHO-6, MHO -13, MHO -14, MHO-16, MHO -21, MHO -27, KRCO-13, KRCO -16, KRCO -18, KRCO -19, KRCO-21, KRCO-23, KRCO-30) and sixteen genotypes were moderately susceptible(MHO -12, MHO -18, MHO -20, MHO -22, MHO -26, MHO -29, KRCO-1, KRCO -4, KRCO -5, KRCO -7, KRCO -8, KRCO -9, KRCO -20, KRCO-22, KRCO-27, KRCO-29).Thirteen genotypes were found to be susceptible (MHO-2, MHO-3 , MHO -6, MHO -7, MHO -8, MHO -9, MHO -11, MHO -15, MHO -22 ,MHO -25 ,KRCO -12 , KRCO -14 , KRCO-24 , KRCO-26) and nine were highly susceptible (MHO -5, MHO -17, MHO -19, MHO -28, KRCO -2, KRCO -6, KRCO -11, KRCO -17, KRCO-25) .Resistant genotypes identified in the present study can be utilized further YVMV resistance breeding programme.
Comparing corporate governance codes in Germany and Eastern Europe – An analysis of different corporate governance characteristics
Authors: Eulerich Marc , van Uum Carolin , Zipfel Sarah
Published: April 2017

A series of accounting scandals and company failures led to a loss of trust by investors in an organization’s management, which triggered extensive debates regarding Corporate Governance. Eastern European countries require additional regulatory actions due to the privatization programs as a result of the transformation from the planned to market economy. The different corporate governance systems of the individual countries in terms of the monistic one-tier or the dualistic two-tier system resulted in distinctive contents of the corporate governance codes. Despite the differences, all codes have a common objective: to strengthen the confidence of investors through good corporate governance. The objective of this paper is to evaluate the similarities and differences of the Corporate Governance Codes (CGC) in various Central and Eastern European (CEE) countries. To do so, the CGCs of Romania, Slovakia, Slovenia, Hungary and Poland are illustrated and compared to the German Corporate Governance Code. On the basis of a broad theoretical model, the national characteristics of the CEE countries are linked to the respective code and the central components are evaluated in detail.
Las crisis financieras de la globalización
Authors: Posada Edgar Vieira
Published: April 2017

En el siglo XX se produjo el debate entre la corriente keynesiana y la corrienteneoliberal de economía de mercado y prevaleció el modelo keynesianohasta la llegada de la globalización contemporánea que adoptó el paradigmaneoliberal. En lugar de una globalización productiva se desarrolló primero unaglobalización financiera, que ha dado paso a crisis financieras recurrentes desde1929, la última iniciada en 2008, que todavía incide de forma negativa en elentorno económico del planeta. El resultado ha sido frenar la autorregulacióndel mercado propia del modelo neoliberal, con la incorporación nuevamentede mecanismos de vigilancia y seguimiento por los Estados y los organismosinternacionales que permitan prever la ocurrencia de crisis tan graves para laeconomía mundial.
El conocimiento objetivo como base para la educación según Karl R. Popper
Authors: Veloza Ivonne Patricia Piñeros
Published: April 2017

El libro con el título Conocimiento objetivo, fue publicado en 1972. En este,Popper recogió una serie de artículos donde aborda la teoría del conocimiento.Desde estos, es posible reconstruir las bases para lograr una educación crítica. El presente texto, se orienta a identificar elementos conceptuales que se relacionan con el aumento del conocimiento a partir del método del planteamiento y solución de problemas, el papel del lenguaje, el sentido de la libertad, el desarrollo del espíritu crítico y las implicaciones que estos tienenpara la vida política. Lo anterior se relaciona con el proceso educativo, a fin deque los estudiantes puedan aproximarse a la verdad, apropiarse de su entorno,y plantear, cada vez más, óptimas soluciones para enfrentar los obstáculos desu diario vivir y favorecer así, el mejoramiento de la sociedad.
Tiempo y constitución de sentido
Authors: Acosta Pedro Gerardo
Published: April 2017

El presente artículo se propone hacer una reflexión sobre nuestra conciencia de tiempo en el marco de la fenomenología de Edmund Husserl. Se pretende poner de relieve el papel fundamental de la constitución de sentido como fundamento y desarrollo de la intencionalidad en curso, una figura de la fenomenología de Husserl que hace posible reflexionar sobre el origen del sentido. La intencionalidad como propiedad de la conciencia, hace de cada vivencia presente una conciencia que se despliega en el tiempo inmanente logrando una apertura al mundo de los fenómenos como un mundo constituido en el flujo y corriente de nuestro vivenciar mismo. El tiempo inmanente en el cual las cosas atendidas en el presente viviente se despliegan inevitablemente hacia su pasado inmediato de retenciones y posteriormente de rememoraciones constituye y posibilita no solo el sentido de cada presente, sino del pasado como memoria y del futuro como expectativa. Para desarrollar esta reflexión el artículo se apoya en los textos de las Lecciones de fenomenología de la conciencia interna del tiempo (Husserl, 2002). DOI: http://dx.doi.org/10.22518/16578953.151
Facticidad y acción de tutela: presentación preliminar de un estudio empírico de la formulación y efectos de la acción de tutela en el marco colombiano, entre los años 1992-2011
Authors: Fuentes Contreras Édgar Hernán , Suárez López Beatriz Eugenia , Rincón Villegas Adriana
Published: April 2017

El presente texto corresponde a resultados parciales de la investigación: “Facticidad y acción de tutela”; que desarrolla interés en la materialización de la normatividad constitucional a través de la interposición y ejecución de acciones de tutela en el contexto colombiano, entre los años 1992 y 2011. De esta forma, presenta una primera orientación investigativa relacionada con la construcción del concepto de estado de cosas inconstitucional, en la doctrina de la Corte Constitucional colombiana, como herramienta de la actividad judicial para proteger la aplicación fáctica de la Constitución Política de 1991. En este sentido, recurriendo al método censitario para la recolección y selección de la jurisprudencia, se hace un análisis inicial de la doctrina constitucional sobre la categoría propuesta. DOI: http://dx.doi.org/10.22518/16578953.178
Capacitación en la empresa mexicana: un estudio de formación en el trabajo
Authors: Sapién Aguilar Alma Lilia , Piñón Howlet Laura Cristina , Gutiérrez Díez María del Carmen
Published: April 2017

Los procesos de capacitación y adiestramiento en la mediana empresa mexicana no están siendo entendidos como una inversión que contribuya al éxito empresarial. El objetivo del artículo es analizar estos procesos. El enfoque metodológico que se utilizó es de tipo explorativo y descriptivo con un diseño no experimental o ex post facto. Se eligieron aleatoriamente 17 medianas empresas. Los resultados indican que en la mediana empresa mexicana se deben emprender acciones contundentes que sirvan para que la capacitación y el adiestramiento dejen de ser vistos como un gasto innecesario. Es menester que se tomen como la mejor inversión que pueda hacerse en recursos humanos. Por lo anterior, la capacitación y el adiestramiento deben convertirse en parte de la cultura laboral de toda organización. DOI: http://dx.doi.org/10.22518/16578953.185
Case relations vs. semantic roles
Authors: Topolińska Zuzanna
Published: April 2017

The author understands the ?case? as a semantically motivated syntactic
relation between the predicate and its implied argument. The semantic
motivation of the relation means that the semantic role of the respective
argument is coded in the semantic structure of the controlling predicate.
Traditional adverbal cases such as Nominative, Dative, Accusative,
Instrumental, Locative imply primarily arguments functioning as agent (N),
addressee/beneficient (D), object (A), accompanying factor (I), location (L)
- the above labels should be understood as generalized semantic roles. The
set of concrete roles is open and it is impossible and unnecessary to compile
a universal inventory of semantic roles.
The linguo-geographical position and dialectal individuality of the Sirinic speech
Authors: Mladenovic Radivoje
Published: April 2017

This paper analyzes the importance of the linguo-geographical position for
the formation of the Sirinic dialectal type of Sara Mountain, which belongs
to a wider area of Prizren-South Morava speeches. This linguistic area also
comprises similar speeches in use in the basins of Metohija and Kosovo, in
the north of Macedonia and in Donji Polog. The most important thing in the
formation of the Sirinic speech is its geographical position in Sara
Mountain, an area covered in pastures, where many shepherds of different
dialectal and linguistic backgrounds have converged. Although situated in the
Prizren-South Morava speech complex, regions around Sirinic are dialectally
differentiated into two parts according to linguistic features: the northern
Metohija-Kosovo part and the southern part, situated around Polog, northern
Macedonia, which is heavily influenced by the Macedonian language (/t? and
d?/ became /k? and g?/, respectively, the declension is almost purely
analytic, articles have been developed). The effect of this differentiation
is the formation of the Sirinic vernacular as an idiom whose prosody and
phonology reflect the former close contact with the speeches in use in the
north of Macedonia, especially with the speech used in Skopska Crna Gora,
while the overall system of morphological features is closely related to the
speeches of Metohija and Kosovo, which have a very similar morphological
system - the best preserved inflection in the Prizren-Timok dialectal area,
total development of verb forms, and a number of morphosyntactic features -
thus being a unique sub-dialect of the Prizren-South Morava speech.
Towards a Serbian urban dialectology: Linguistic notes to a Dorcol idiolect
Authors: Bosnjakovic Zarko
Published: April 2017

On the basis of a limited corpus, the author concludes that the idiolect of a
woman from Belgrade, born in Dorcol in 1916, generally corresponds with
descriptions of the Belgrade idiom from the first half of the twentieth
century. The paper asserts: (a) that it has a four-accent system, but with
optional preservation of falling accents after the first syllable (zap?mti,
zami?sli), (b) that in the two-syllable words metataxis is present (ze?na,
co?vek), (c) that there is no transmission of accents to the prepositions (na
groblje, kod vas; na grob), whereas there is the optional shift to the verb
negation (ne volite, ali i: ne la?zem, ne vi?dite, ne p?tam), (d) that a
postaccentual length can generally appear after a short rising accent in the
position s?sir, d?v?jka, although optional shortening (raz?mes, p?kazem) can
also occur in this position, (e) that there is an optional shortening of long
accented syllables (bo?lovi, na?meru), but no lenghtening of the short ones,
except in emphasis (d?go, d?go), (f) that the non-discrimination of two pairs
of affricates is preserved, i.e. that the pronunciation of [djdz] gospodjdza
appears somewhat harder and there is also a slightly softened articulation of
[c?] ve?c?e, c?e?kaj; (e) that the accusative suppresses the locative with
the prepositions na and u (on ne moze da dubi na glavu), in addition to the
proper use of the locative (jos uvek sam bila sva u groznici). Our corpus has
not confirmed: (a) the Balkan model of the future tense I (ce kaze), but
analytically one (ja cu da kleknem; a ona ce da kaze), as well as the simple
and the complex one (dacu pa cu napisati treci), (b) the use of the
preposition with with the instrumental of agency (strugala nozem). Although
the earlier works have not referred to the use of the infinitive, we can
conclude that it, along with various semantic groups of verbs, is completely
suppressed by the da + present construction (ona nema obicaj da prica; ja
treba da odnesem; svi hoce da mi pomognu; nemojte da dolazite; obicno volim
da idem za Zadusnice, etc.). In addition, there are examples of postpositive
use of the congruent future tense. (Ja nikad nisam rekla: tata, u zivotu mom,
ni ja ni braca moja).
On the selection of concept nominator in cases of semantic parallelism
Authors: Stefanovic Marija
Published: April 2017

Analysis of a concept starts from the concept nominator - a word that best
represents the idea behind the concept. In cases of semantic parallelism
(i.e. existence of two or more often polysemous words that nominate the same
object or idea) it is necessary to establish the procedure for the selection
of the concept nominator. It is often the case that the many meanings of such
words are identical, in certain, but they are not interchangeable in all
contexts, which makes it difficult to determine the number of concepts they
represent. Therefore, it is necessary to establish whether a word is the
nominator of a concept, or it is only one of the possible elements in the
concept?s nominative field. The associative fields contain information on the
concept that an average person has, and that knowledge is context-free, so
the analysis of associative fields shows the ways of conceptualization for
the analyzed lexemes and it shows their relation in the lexical and semantic
systems. Analysis of the associative fields trud and rabota in the Russian
language has shown that the concept trud is included in the concept rabota,
because all aspects of their conceptualization coincide, but the lexeme trud
is perceived as more related to the political, economic and moral spheres, so
it is shifting towards the periphery of the lexical system. The lexeme rabota
should be considered the nominator of the concept related to purposeful human
activity in the Russian conceptosphere.
Zaharija Orfelin’s primer and its place in Serbian cultural history
Authors: Janjic Marina
Published: April 2017

The paper illuminates the enlightenment work of Zaharija Orfelin from the
viewpoints of broader cultural and historical and narrower linguistic and
didactic guidelines. In the social context of 18th-century Serbia, which
cannot be considered one-sided, amidst the fusion of cultural values of the
East and West, Orfelin conceptualized the key of national values in
education. The Primer is more than the first book - it is a latent
proclamation of the coming of the Enlightenment ideas. The aim of this work
is point to the fact that in the cultural history of Serbia he was the
precursor of modern Serbian language teaching long before it came to life in
our modern teaching under the influence of foreign methodologists.
Who Uses Financial Statements? A Demographic Analysis of Financial Statement Downloads from EDGAR
Authors: Drake Michael S. , Quinn Phillip J. , Thornock Jacob R.
Published: April 2017

SYNOPSIS

We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local conditions. Overall, we find each of the four demographics explain significant cross-sectional variation in EDGAR financial statement use. On a relative basis, we find that education has significantly more explanatory power for financial statement usage than does income or household characteristics. In our examination of specific demographic factors, we find that EDGAR financial statement usage is higher in areas with major cities, more accounting and finance jobs, higher capital gains and dividend income, greater access to broadband internet, a top 100 business school, or higher rates of college-educated residents. Usage is lower in ZIP codes with more fixed income, business income, retirees, unemployed workers, homeowners, or households with children. Overall, these results provide a general portrait of the users of financial statements hosted online on EDGAR.
Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development
Authors: Robinson Shani N. , Curtis Mary B. , Robertson Jesse C.
Published: April 2017

In recent years, professional skepticism (PS) has drawn extensive attention from both regulators and academics. While prior research theorizes that both stable personality traits and temporary states influence PS (e.g., Hurtt 2010; Nelson 2009), this literature tends to focus on either trait PS or contextual factors that influence judgments and behavior without disentangling the trait and state components of PS. We propose that state PS is a distinct construct from trait PS and provide the first measure of state PS. We validate our process for measuring state PS using rigorous analyses, demonstrating convergent and divergent validity with data collected from both professional and student samples. Furthermore, we replicate the Hurtt (2010) trait PS scale, which forms the basis for our state PS measure. Future researchers can employ our measure or, alternatively, replicate our process for measuring state PS in various experimental contexts.

Data Availability: Contact the corresponding author.
Bank Audit Fees and Asset Securitization Risks
Authors: Cullen Grant , Gasbarro Dominic , Monroe Gary S. , Shailer Greg , Zhang Yuyu
Published: April 2017

We examine whether bank auditor effort, proxied by audit fees, is related to asset securitization risks (ASR) and whether the incremental auditor effort attributed to ASR is related to audit quality. Our sample period encompasses the global financial crisis (GFC) and the introduction of FAS No. 166 and FAS No. 167, which were intended to constrain accounting for asset securitizations as sales. Using U.S. bank holding company (BHC) data from 2003 to 2013, we find significantly positive associations between ASR and audit fees for Big N auditors but not for non-Big N auditors. Pre-GFC audit fees have a positive association with ASR, and are more significant for BHCs reporting a loss. After the implementation of FAS Nos. 166 and 167, this positive association persists, mainly driven by BHCs reporting a loss. With respect to the incremental auditor effort attributed to ASR, we find that, prior to the GFC, the incremental audit effort by Big N auditors, but not by non-Big N auditors, reduced the likelihood of subsequent restatements and constrained reported gains on securitizations.

JEL Classifications: G14; G21; M42.
The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences
Authors: Picard Claire-France , Durocher Sylvain , Gendron Yves
Published: April 2017

This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis, we examine the marketing-oriented transformations that took place in public accounting firms and the important outcomes ensuing from the spread of marketing ideology to the field of auditing. To carry out this work, we developed a customized conceptual framework aimed at enriching our understanding of the “marketization” of public accounting. Empirically, we document the development of various marketing strategies and the underlying translations of public accounting firm day-to-day activities (in terms of business relationships and technical advice) into marketing language. Our findings point to the transformation of public accountants to “part-time” marketers. The results are also suggestive of the colonization of public accountants' minds, whose core values are being subjected to the influence of marketing expertise. This shift engenders important consequences, particularly in potentially compromising auditor independence.
Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Authors: Seidman Jeri K. , Stomberg Bridget
Published: April 2017

Much empirical evidence is consistent with properly incentivized executives engaging in more tax avoidance. However, other studies provide evidence consistent with tax avoidance facilitating managerial rent extraction. We address these mixed results by reexamining the negative relation between executives' equity compensation and tax avoidance that is concentrated in firms with weaker shareholder rights. We propose this pattern of results is consistent with tax exhaustion theory because tax benefits from equity compensation reduce firms' demand for additional tax avoidance. Further, we draw on evidence suggesting shareholder rights indices are problematic as measures of governance when examining tax avoidance. Our results suggest tax exhaustion is a more compelling explanation for the relation between executives' equity compensation and tax avoidance. Although our analyses do not disprove the notion that managers can use tax avoidance to facilitate rent extraction, they challenge the interpretation of early evidence suggesting this behavior is widespread.

JEL Classifications: H25; H26; M41; M52.
A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues
Authors: Best Ellen E. , Schafer Jennifer Kahle
Published: April 2017

Practitioners routinely note that new staff lack documentation skills, communication skills, and strong Excel skills. Further, new staff report critical-thinking, written and oral communication, teamwork, and project management skills deserve greater emphasis in Master of Accountancy programs. The AICPA's (2014) Model Tax Curriculum suggests that active learning approaches be used to enable students to build communication, critical-thinking, and interpersonal skills. This case uses a realistic corporate tax return preparation experience to address these criticisms by focusing on four main areas: time management, communication, research, and technical skills. The case is divided into two phases. In Phase 1, students review client information, generate requests from the client for missing information, keep a log of hours spent on the project, research ambiguous issues, meet with the project “senior” to obtain guidance, and prepare electronic work papers. In Phase 2, students incorporate feedback from the senior's review of their work papers to make corrections, prepare a corporate tax return, and create a client letter. Student feedback about the project is positive.
Shining Additional Light on Effective Teaching Best Practices in Accounting: Self-Reflective Insights from Cook Prize Winners
Authors: Wygal Donald E. , Stout David E. , Cunningham Billie M.
Published: April 2017

The AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize is an award designed to recognize up to three currently active faculty members annually for teaching excellence in accounting. This paper has a three-fold objective: (1) provide an additional mechanism for promoting the Cook Prize as a formal means of rewarding and—in the words of the Pathways Commission (2012)—“shining a light” on teaching excellence in accounting; (2) share with other accounting faculty the self-reflective insights on effective and ineffective teaching practices from the first six recipients of the Cook Prize; and (3) compare Cook Prize recipient responses to those of other accounting educator exemplars reported previously in the literature. With regard to categorical identification of effective and ineffective teaching practices, we find general agreement between Cook Prize recipients and accounting educator exemplars, as reported by Stout and Wygal (2010) and Wygal and Stout (2015). Further analysis identifies purposeful planning perspectives common to Cook Prize respondents that inform their teaching strategies. Collectively, these insights from accounting exemplars should be of interest to accounting faculty members who wish to improve their teaching effectiveness, to individuals considering a teaching career in accounting, and to those seeking to inform their professional/teaching development.
A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach to Account for Income Taxes
Authors: Larson Melissa P. , Lewis Troy K. , Spilker Brian C.
Published: April 2017

This case guides students through the process of reconciling financial (book) income to its taxable income, calculating the tax provision, preparing the income tax footnote disclosure, and completing Form 1120, Schedule M-1 for a fictitious publicly traded client. In the case, students are presented with the company's financial statements, including supporting schedules, and a tax basis balance sheet. Students are asked to calculate the tax provision and construct the income tax footnote as a pre-class assignment. In class, students debrief the tax provision calculation and income tax footnote and use information contained in the income tax footnote to reconcile the company's book to taxable income. Students completing this case should be able to (1) interpret the differences between a book basis balance sheet and a tax basis balance sheet, (2) create the income tax footnote disclosure using the ASC 740 balance sheet approach to accounting for income taxes, and (3) use information in the financial statement footnote and related disclosures to determine a company's book-tax differences and reconcile its book to taxable income. This case is designed for an intermediate financial accounting or tax course but an advanced version of the case could be used in a graduate financial accounting or graduate tax course.
Unique Characteristics of Predator Frauds
Authors: Hermanson Dana R. , Justice Scot E. , Ramamoorti Sridhar , Riley Richard A.
Published: April 2017

Previous research has called for examination of differences in the fraud profile between “predator” fraudsters (repeat offenders) and “situational” fraudsters (first-time offenders). Using data from nearly 2,800 fraud cases included in the Association of Certified Fraud Examiners' Report to the Nations database, we identify unique characteristics of predator frauds. In the primary analysis, we find that predator fraudsters are less likely to be in leadership positions, are less educated, and tend to target smaller companies, while appearing less likely to target public companies. Predator frauds are shorter, but more costly overall, and there is some evidence that predator frauds are more likely to involve asset misappropriation or corruption. We also present exploratory analyses of “possible predators,” first-time offenders who strike the organization early in their tenure. Overall, the data suggest that predators and situational fraudsters are fundamentally different on several dimensions. Based on the results, we discuss implications related to fraud prevention and detection, as well as directions for future research.
RAGE-Aptamer Blocks the Development and Progression of Experimental Diabetic Nephropathy
Authors: Matsui Takanori , Higashimoto Yuichiro , Nishino Yuri , Nakamura Nobutaka , Fukami Kei , Yamagishi Sho-ichi
Published: April 2017

The interaction of advanced glycation end products (AGEs) and their receptor (RAGE) plays a central role in diabetic nephropathy. We screened DNA aptamers directed against RAGE (RAGE-aptamers) in vitro and examined the effects on the development and progression of diabetic nephropathy in streptozotocin-induced diabetic rats. RAGE-aptamer bound to RAGE with a Kd of 5.68 nmol/L and resultantly blocked the binding of AGEs to RAGE. When diabetic rats received continuous intraperitoneal injection of RAGE-aptamer from week 7 to 11 of diabetes, the increases in renal NADPH oxidase activity, oxidative stress generation, AGE, RAGE, inflammatory and fibrotic gene and protein levels, macrophage and extracellular matrix accumulation, and albuminuria were significantly suppressed, which were associated with improvement of podocyte damage. Two-week infusion of RAGE-aptamer just after the induction of diabetes also inhibited the AGE-RAGE-oxidative stress system and MCP-1 levels in the kidneys of 8-week-old diabetic rats and simultaneously ameliorated podocyte injury and albuminuria. Moreover, RAGE-aptamer significantly suppressed the AGE-induced oxidative stress generation and inflammatory and fibrotic reactions in human cultured mesangial cells. The findings suggest that continuous infusion of RAGE-aptamer could attenuate the development and progression of experimental diabetic nephropathy by blocking the AGE-RAGE axis.
Mechanisms Controlling Glucose-Induced GLP-1 Secretion in Human Small Intestine
Authors: Sun Emily W. , de Fontgalland Dayan , Rabbitt Philippa , Hollington Paul , Sposato Luigi , Due Steven L. , Wattchow David A. , Rayner Christopher K. , Deane Adam M. , Young Richard L. , Keating Damien J.
Published: April 2017

Intestinal glucose stimulates secretion of the incretin hormone glucagon-like peptide 1 (GLP-1). The mechanisms underlying this pathway have not been fully investigated in humans. In this study, we showed that a 30-min intraduodenal glucose infusion activated half of all duodenal L cells in humans. This infusion was sufficient to increase plasma GLP-1 levels. With an ex vivo model using human gut tissue specimens, we showed a dose-responsive GLP-1 secretion in the ileum at ≥200 mmol/L glucose. In ex vivo tissue from the duodenum and ileum, but not the colon, 300 mmol/L glucose potently stimulated GLP-1 release. In the ileum, this response was independent of osmotic influences and required delivery of glucose via GLUT2 and mitochondrial metabolism. The requirement of voltage-gated Na+ and Ca2+ channel activation indicates that membrane depolarization occurs. KATP channels do not drive this, as tolbutamide did not trigger release. The sodium–glucose cotransporter 1 (SGLT1) substrate α-MG induced secretion, and the response was blocked by the SGLT1 inhibitor phlorizin or by replacement of extracellular Na+ with N-methyl-d-glucamine. This is the first report of the mechanisms underlying glucose-induced GLP-1 secretion from human small intestine. Our findings demonstrate a dominant role of SGLT1 in controlling glucose-stimulated GLP-1 release in human ileal L cells.
Approaches to Quantitative Data Analysis and Evaluation
Authors: Rae Stephen , Salhin Ahmed , Taheri Babak , Porter Catherine , König Christian , Valantasis-Kanellos Nikolaos
Published: April 2017

To understand data and present findings appropriately, researchers need awareness of statistical techniques. This chapter discusses the statistical tools used to analyse data collected. It focuses on two sets of the most widely used statistical tools, as shown in the ‘Deductive’ section in the data analysis area of the Methods Map (see Chapter 4): (1) exploring relationships and (2) comparing groups. In addition, we briefly explain ‘Big Data’.
Writing Up: A Tool Kit for Constructing your Written Project
Authors: MacIntosh Robert , Farrington Thomas , Sanders John , Denedo Mercy
Published: April 2017

For many people, their dissertation represents the largest piece of written work they would have to produce. Writing tens of thousands of words is a qualitatively different problem than writing shorter essays. With the scale comes the challenge of making sure that the document as a whole is clearly structured and reads like a single integrated piece. This chapter highlighted key points about the process of writing up a coherent research project, as distinct from the process of doing the research itself, and offer some advice on effective writing. This chapter critically discussed how you can map out your writing, before offering suggestions on how to find your focus and maintain it. The chapter also discusses how to overcome writer’s block, rewriting and editing, and the use of technology. This is subsequently followed by series of writing tips and concluded with some practical advice on the relationship between you and your supervisor.