bluuebunny/crossref_metadata_2025 huggingface dataset:
The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis
Authors: Aghazadeh Sanaz , Peytcheva Marietta
Published: April 2017

We conduct a post-implementation research analysis of AS4, a standard guiding voluntary audits of material weakness (MW) remediation disclosures, to understand the reasons for the scarcity of AS4 audits in practice. We use multiple methods (experiments, comment letter analysis, and surveys) to understand the perspectives of key stakeholders. We find that regulators' expectations of the use of the standard did not come to fruition because an equilibrium market for active use of the standard could not be achieved; that managers desire to engage in AS4 audits for the riskier MWs but do not expect the associated costs to be high; and that auditors are reluctant to audit riskier MWs and would charge a considerable risk premium. Finally, we find that investors value AS4 audits, especially for riskier MWs, and find value in an AS4 audit for those risky MWs beyond that of the year-end audit. The overall findings of our study indicate that a mismatch in the cost-benefit functions of the key stakeholders led to a lack of AS4 audits. Our findings are important given the high costs associated with auditing standards development and approval.
The Not So Pokey Hokies
Authors: Adams Mollie T. , Inger Kerry K. , Meckfessel Michele D.
Published: April 2017

“The Not So Pokey Hokies” is a running club comprised of runners based on real people who participate in a wide range of running activities including charitable race participation, not-for-profit running organization management, nationally competitive racing, pacing, competitive team membership, coaching, and collegiate sports. This case requires students to identify tax issues related to the running club members' running activities and address the issues using tax research skills. Each runner in the case is based on a real person and is presented as a separate scenario with some common concepts across the scenarios. Specific concepts included are hobby versus for-profit activity classification, independent contractor versus employee role classification, income recognition, expense deductibility, charitable contribution deductions, and athletic scholarship taxation. The modular nature of the case allows the instructor to assign specific tax issues or entire scenarios, depending on the nature of the class. As the students complete the case, they are required to use critical thinking to identify and build tax research skills to address the issues. In addition, students gain technical knowledge through exposure to a variety of tax concepts and written communication skills through completion of a written analysis of the case.
The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight
Authors: Elder Randal J. , Yebba Alfred A.
Published: April 2017

The voters in Roslyn, New York inadvertently funded a multi-year embezzlement of $11 million of school district tax funds. Disguised by exceptional school rankings, and supported through a strong tax base, it was the largest embezzlement of school district funds to occur in the United States. Perpetrated by a school superintendent and his conspirators, initial evidence of the cash fraud was discovered two years prior to a formal investigation; however, a series of cover-ups by board of education members along with substandard audit work allowed the embezzlement to continue. State regulators responded to the crisis with the passage of a series of fiscal reform legislation aimed at improving school district internal control through changes in school district governance, the procurement of independent auditing, and state agency oversight. The case explores the incentives, rationalization, and opportunities for the perpetration and concealment of the Roslyn fraud as well as the overall impact of the state's fiscal reform legislation on New York's independent audit markets and reporting quality. This case is suitable for use in both auditing and governmental and not-for-profit courses.
The Effects of Decision-Aid Design on Auditor Performance in Internal Control Evaluation Tasks
Authors: Murthy Uday S. , Wheeler Patrick R.
Published: April 2017

Independent auditors evaluate internal controls (IC) using internal control questionnaires (ICQs). The Public Company Accounting Oversight Board (PCAOB) recommends that rather than using generic ICQs, auditors should consider using ICQs customized for each audit client. Based on Silver's (1988, 1990) decision-aid design principles and dilution effect research, we hypothesize that the presence of irrelevant task cues in an ICQ decision aid will negatively affect auditors' task performance and that task performance will be positively affected by an ICQ decision aid in which task cues are presented one at a time (directed search) rather than all together (non-directed). We conduct an experiment with practicing auditors as participants who complete an ICQ decision-aid with either few or many irrelevant questions presented all at once or a question at a time. We find partial support for the PCAOB's recommendation, in that participants were more accurate with a directed versus non-directed search ICQ decision aid. Irrelevant cues did not affect accuracy. Although the participants with directed search ICQ decision-aids were more accurate evaluating IC, they were less accurate assessing the overall strength of the IC system and recommending additional testing of IC and transaction details. These findings have important implications for the design and use of decision aids.

Data Availability: Contact the authors.
Insulin Receptor Signaling in POMC, but Not AgRP, Neurons Controls Adipose Tissue Insulin Action
Authors: Shin Andrew C. , Filatova Nika , Lindtner Claudia , Chi Tiffany , Degann Seta , Oberlin Douglas , Buettner Christoph
Published: April 2017

Insulin is a key regulator of adipose tissue lipolysis, and impaired adipose tissue insulin action results in unrestrained lipolysis and lipotoxicity, which are hallmarks of the metabolic syndrome and diabetes. Insulin regulates adipose tissue metabolism through direct effects on adipocytes and through signaling in the central nervous system by dampening sympathetic outflow to the adipose tissue. Here we examined the role of insulin signaling in agouti-related protein (AgRP) and pro-opiomelanocortin (POMC) neurons in regulating hepatic and adipose tissue insulin action. Mice lacking the insulin receptor in AgRP neurons (AgRP IR KO) exhibited impaired hepatic insulin action because the ability of insulin to suppress hepatic glucose production (hGP) was reduced, but the ability of insulin to suppress lipolysis was unaltered. To the contrary, in POMC IR KO mice, insulin lowered hGP but failed to suppress adipose tissue lipolysis. High-fat diet equally worsened glucose tolerance in AgRP and POMC IR KO mice and their respective controls but increased hepatic triglyceride levels only in POMC IR KO mice, consistent with impaired lipolytic regulation resulting in fatty liver. These data suggest that although insulin signaling in AgRP neurons is important in regulating glucose metabolism, insulin signaling in POMC neurons controls adipose tissue lipolysis and prevents high-fat diet–induced hepatic steatosis.
Ethics, Moral Philosophy and Accounting and Finance Research
Authors: Paterson Audrey , Leung David , Jackson William
Published: April 2017

Within this chapter, we introduce you to the notion of ethics and moral philosophy and its importance to everyday life. We begin by first considering what ethics is and why it’s important. This is then followed with examples that demonstrate questionable ethical and moral behaviour from both research and professional practice. We deliberately draw in both as the outputs of research also inform the corporate world, the activities of which affect society as a whole. Following this we introduce a selection of key moral philosophies and their application to academic and professional practice within accounting and finance. The chapter includes examples of important issues that require careful reflections and consideration when determining approaches to data gathering and ensuring professional integrity. Finally, some practical advice and the fundamental principles of good research conduct and codes of ethics are put forward.
Data and Case Study Research in Accounting and Finance
Authors: Sagitova Roza , Jubb Darren , Farrukh Anees , Papachroni Angeliki , Lochrie Sean
Published: April 2017

This chapter represents the first stage in the gathering of data for research projects and introduces some of the factors that influence the choice of data collection methods. Different areas of accounting and finance research have different traditions for conducting research, which will have a direct impact on the researcher’s choice of data collection method. The chapter then proceeds with case study approach to collecting data, an approach that utilises a wide range of data sources and techniques. The chapter discusses the strength, difficulties and practicalities of using that approach in a research project.
Modernidade e exclusão na belle époque sertaneja: elites dirigentes e a construção urbana de São José do Rio Preto (SP) na Primeira República
Authors: Silva Henry Marcelo Martins
Published: April 2017

O presente trabalho visa analisar a atuação das elites dirigentes no processo de construção urbana de São José do Rio Preto (SP), nas primeiras décadas do século XX, período em que a pequena vila “boca do sertão” transforma-se em uma das maiores e mais importantes cidades do Estado de São Paulo, fruto da incorporação de seu território ao complexo cafeeiro. Por meio de fontes tais como as Atas da Câmara Municipal, jornais e Almanaques locais consegue-se apreender os contornos do processo de urbanização local, fortemente marcado pela ação de uma elite que, tomando por modelos os exemplos de cidades como Paris, Londres, São Paulo e Rio de Janeiro, gestava as transformações de acordo com seus interesses e em detrimento da grande maioria daqueles que participavam do processo.
Bernard Mandeville on hypochondria and self-liking
Authors: Simonazzi Mauro
Published: April 2017

This article analyses how Mandeville's Treatise of the hypochodriack and hysterick passions (1711) was received in the medical environment, and I show that this work, in spite of being unusual and of a satirical nature, was seriously read and studied by eighteenth-century physicians. In the second part I will describe hypochondria as it is intended in the Treatise, with particular attention to talking therapy. In the third part I will show that in the Fable of the bees and in the Enquiry into the origin of honour hypochondria is associated with a frustration of the desire to be esteemed, and that in light of the theory of self-liking expressed in the Fable, it is possible to account for talking therapy’s effectiveness as theorised in the Treatise.
FRACASO EN EL TRATAMIENTO DE LUPUS ERITEMATOSO SISTÉMICO EN PACIENTE JOVEN: REPORTE DE CASO
Authors: Maldonado Muñoz Pedro Luis , Narváez Molina Paola Andrea , Nivelo Gordon Marcos David , Olivos Massa Paula Francisca , Espinosa Martín Lizette
Published: April 2017

El Lupus Eritematoso Sistémico (LES) es una enfermedad autoinmune, multisistémica,episódica que puede llegar a ser fatal. Su sintomatología variable y presentaciones atípicas hacen de esta patología un reto diagnóstico.Se reporta el caso de una paciente mujer de 31 años con antecedente de teratoma de ovario, que refieredesde hace 9 meses la sensación de plentud epigástrica y distensión abdominal compatible con ascitis, acompañada de baja ponderal de peso. El diagnóstico riguroso que incluyó pruebas de laboratorio, de imagen y de líquido ascítico, descartó la etiología neoplásica; llegando a concluir que LES era la causa de estas manifestaciones.Debido a la demora en el diagnóstico y pese a que se inició tratamiento esteroideo, la presentación de una respuesta desfavorable al tratamiento y una infección intercurrente influyó en el desenlace fatal, lo que nos hace considerar la presentación de este caso.Palabras Clave: Lupus Eritematoso Sistémico, Pronóstico, Ascitis (DeCS)
LEPRA LEPROMATOSA CON REACCIÓN TIPO II: REPORTE DE CASO
Authors: CE Muñoz-Medina , Lozada K Leggio , AM Navas
Published: April 2017

La Lepra es una enfermedad granulomatosa, infecto-contagiosa crónica, causada por Mycobacterium leprae, bacilo ácido alcohol resistente, también conocido como bacilo de Hansen, que afecta piel, nervios periféricos, predominando en varones, en países de bajos recursos y pobres políticas de salud, con gran estigma social. Reporte de caso: Paciente masculino de 31 años de edad, quien presentó fiebre, epistaxis anterior espontánea y fétida, y madarosis de evolución progresiva. Posteriormente, nódulos fríos y dolorosos mayores de 1 cm en miembros inferiores, infiltración de piel a nivel de cara, pabellón auricular y pérdida de la lámina ungueal de ambos pies, evaluado por dermatología quien por medio de biopsia diagnosticó lepra lepromatosa con reacción tipo II,recibiendo tratamiento y presentando mejoría de la sintomatología. Conclusión: La atención oportuna y adecuada evita serias discapacidades que ocasionan esta infección milenaria, mejorando la calidad de vida de estas personas, así como la de sus familiares con el objetivo de una reintegración social eficaz.Palabras claves: Lepra lepromatosa, Enfermedad de Hansen, reacción tipo 2, reacción leprosa. (DeCS)
UN ENFOQUE ADMINISTRATIVO EN SOCIEDADES CIENTÍFICAS ESTUDIANTILES: ORGANIZACIONES Y SISTEMAS PARA INVESTIGACIÓN
Authors: A Cvetkovic-Vega
Published: April 2017

Una de las competencias desarrolladas al participar de una Sociedad Científica de Estudiantes de Medicina (SOCEM) es la administrativa, la cual es muy poco explorada y reconocida por sus miembros. Sin embargo, éstos y en especial sus directivos, deben conocer algunas características organizacionales intrínsecas a estas asociaciones.
CARACTERÍSTICAS ECOGRÁFICAS DE LA EQUINOCOCCOSIS HEPÁTICA DE PACIENTES DEL HOSPITAL REGIONAL MANUEL NUÑEZ BUTRÓN PUNO,PERÚ (3827 msnm)
Authors: Calderón-Mena Lilian N. , Barriga-Nina Fátima L. , Huanca-Ilaquijo Wendy A. , Oré Quispe Roél
Published: April 2017

La hidatidosis es una zoonosis parasitaria producida por el estado larval del Echinococcus granulosus, que ocasiona la formación de quistes a nivel hepático y/o en otras localizaciones. En Latinoamérica afecta diversos países, siendo un problema de salud pública por los altos índices de mortalidad y pérdidas económicas (1). El Perú, probablemente es el país con mayor prevalencia de equinococosis quística, debido a sus actividades ganaderas, agrícolas y estado de salubridad; siendo la sierra central, y la ciudad de Puno, las más afectadas, donde el hombre es incidentalmente infectado por la ingesta de huevos de los parásitos por consumir vísceras crudas de animales infectados (2,3).
Okul öncesi eğitim kurumları bahçelerinin incelenmesi
Authors: Orçan Kaçan Maide , Halmatov Medera , Kartaltepe Olcay
Published: April 2017

Bu araştırma, okul öncesi eğitim kurumları bahçelerinin mevcut özellikleri ve uygulamaları, okullarda nitelikli bahçe olmasının önündeki engeller ve öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanlarını incelemek amacıyla yapılmıştır. Araştırmanın çalışma evrenini 2014-2015 eğitim öğretim yılında Ankara ve Muğla il merkezlerinde bulunan Milli Eğitim Bakanlığı’na bağlı bağımsız anaokulu ve ilkokula bağlı anasınıfında görev yapan okul öncesi öğretmenleri oluşturmuştur.   Araştırmanın örneklemini, Ankara ve Muğla il merkezlerinde bağımsız anaokulu ve ilkokula bağlı anasınıfında görev yapan 56 okul öncesi öğretmeni oluşturmuştur. Araştırma, genel tarama modelinde olup, veri toplama aracı olarak öğretmenlerin okul bahçelerine ilişkin görüşlerinin incelenmesi amacıyla ilgili yurt içi ve yurt dışı alan yazın incelenerek araştırmacılar tarafından oluşturulan anket formu kullanılmıştır. Anket formu genel bilgiler, okulların bahçe özellikleri ve uygulamaları, okullarda bahçe olmasının önündeki engeller ve öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanları bölümlerinden oluşmaktadır. Araştırmanın amacı doğrultusunda elde edilen verilerin analizinde; betimsel istatistiksel yöntemlerden frekans ve yüzde dağılımları kullanılmıştır. Araştırma sonucunda, okulların yarsının bahçeye sahip olduğu, okul bahçelerinin çoğunda otlar, yabani habitat ve süs bitkilerinin yetiştiği, öğretmenlerin yarıdan fazlasının okul bahçesini etkinlikler için kullandığı ve bu etkinliklerin çoğunlukla oyun, hareket, fen ve alan gezisi etkinlikleri olduğu belirlenmiştir.   Ayrıca okullarda nitelikli bahçe olmasının önündeki engeller çoğunlukla bütçe yetersizliği ve alan yetersizliği olarak belirtilirken öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanlarının okul öncesinde bahçe temelli öğretim, dış mekân sınıf yönetimi, bahçede dil ve matematik eğitimi konuları başta olmak üzere beslenme eğitiminde bahçe kullanma, bahçede bilim ve İngilizce eğitimi olduğu görülmüştür.
Anne-babalar okul öncesi eğitim kurumu yöneticilerinden ne bekliyor? Anne-baba ve yönetici beklentilerinin karşılaştırılması
Authors: Polat Yaman Rahşan , Saçkes Mesut
Published: April 2017

Bu çalışma, çocuğu okul öncesi eğitim hizmeti alan anne-babaların okul yönetiminden beklentileri ve yöneticilerin anne-baba beklentilerine yönelik algılarının incelenmesi amacıyla yapılmıştır. Araştırma örneklemini, Balıkesir merkez ilçe (Karesi ve Altı Eylül) sınırları içinde ikamet eden ve çocuğu resmi bağımsız anaokullarınca verilen okul öncesi eğitim hizmetlerinden faydalan 927 anne-baba oluşturmaktadır. Veri toplama aracı bu çalışma kapsamında kullanılmak üzere geliştirilmiştir. Aracın ilk kısmı katılımcılar hakkında demografik bilgiler toplam üzere tasarlanmıştır. İkinci kısımdaki ölçek anne-babaların okul yönetiminden beklentilerini belirlemek amacıyla geliştirilmiş toplam 18 maddeden ve dört alt ölçekten (İletişim ve Erişilebilirlik, Sağlık ve Güvenlik, Fiziki Kaynaklar ve Eğitim) oluşmaktadır. Araştırmada anne-babalardan toplanan veriler kullanılarak geliştirilen ölçeğin yapı geçerliliğini incelemek amacıyla Doğrulayıcı Faktör Analizi (DFA) yapılmıştır. Anne-babaların ve yöneticilerin Anaokulu Yönetiminden Beklentiler Ölçeğinin dört alt ölçeğinden aldıkları puan ortalamaları arasında fark olup olmadığı MANOVA testi ile incelenmiştir. Sonuçlar anne ve babalar arasında anaokulu yönetiminden beklentileri açısından anlamlı bir fark olduğunu göstermiştir. Annelerin İletişim ve Erişilebilirlik ile Sağlık ve Güvenlik alt ölçeklerinden aldıkları puan ortalamaları babaların puan ortalamasından anlamlı derecede yüksek bulunmuştur. Sonuçlar yöneticiler arasında anne-babaların beklentilerine ilişkin algıları açısından anlamlı bir fark olmadığını ortaya koymuştur. Bununla birlikte anne-baba ve yönetici beklentileri karşılaştırıldığında yöneticilerin Fiziksek Kaynaklar alt ölçeğinden daha yüksek puan alma eğiliminde olduğu gözlenmiştir.
The Two-Step P2P Simulation Approach
Authors: Birck Hannes , Heckmann Oliver , Mauthe Andreas , Steinmetz Ralf
Published: April 2017

In this article a framework is introduced that can be used to analyse the effects & requirements of P2P applications onapplication and on network layer. P2P applications are complex and deployed on a large scale, pure packet level simulations do not scale well enough to analyse P2P applications in a large network with thousands of peers. It is also difficult to assess the effect of application level behavior on the communication system. We therefore propose an approach starting with a more abstract and therefore scalable application level simulation. For the application layer a specific simulation framework wasdeveloped. The results of the application layer simulations plus some estimated background traffic are fed into a packet layer simulator like NS2 (or our lab testbed) in a second step to perform some detailed packet layer analysis such as loss and delay measurements. This can be done for a subnetwork of the original network to avoid scalability problems.
On the Design of Punctured Low Density Parity Check Codes for Variable Rate Systems
Authors: Baldi Marco , Chiaraluce Franco
Published: April 2017

The authors face the problem of designing good LDPC codes for applications requiring variable, that is adaptive, rates. More precisely, the object of the paper is twofold. On one hand, we propose a deterministic (not random) procedureto construct good LDPC codes without constraints on the code dimension and rate. The method is based on the analysis and optimization of the local cycles length in the Tanner graph and gives the designer the chance to control complexity of the designed codes. On the other hand, we present a novel puncturing strategy which acts directly on the parity check matrix of the code, starting from the lowest rate needed, in order to allow the design of higher rate codes avoiding additional complexity of the co/decoding hardware. The efficiency of the proposed solution is tested through a number of numerical simulations. In particular, the puncturing strategy is applied for designing codes with rate variable between 0.715 and 0.906. The designed codes are used in conjunction with M-QAM constellations through a pragmatic approach that, however, yields very promising results.
Privacy conscious architecture for personal information transfer from a personal trusted device to an HTTP based service
Authors: Jäppinen Pekka , Yrjölä Mika , Porras Jari
Published: April 2017

Modern services request personal information from their customers. The personal information is not needed onlyfor identifying the customer but also for customising the service for each customer. In this paper we first analyse the existing approaches for personal information handling and point out their weaknesses. We desribe an architecture for the delivery of personal information from the customer to the HTTP based service in the Internet. For personal information storing our architecture relies on a mobile device, such as a customer’s mobile phone. The access of the service is conducted with a traditional desktop computer. The information is transmitted to the serviceon request via a desktop computer that fetches the information from a mobile device over a wireless link.The goal of our approach is to simplify the use of servicesby helping the customer to provide the required personal information. Furthermore our approach is designed so that existing services require only minor changes. We introduce methods for the customer to control his own privacy by providing notation to define the required security measures for automated data transfer. Finally we discuss the possible security risks of our architecture.
An Experimental Cross-Layer Approach to Improve the Vertical Handover Procedure in Heterogeneous Wireless Networks
Authors: G. Garroppo Rosario , Giordano Stefano , Lucetti Stefano , Risi Giuseppe , Tavanti Luca
Published: April 2017

Users of next generation wireless devices will be likely to move across a heterogeneous network environment. Thiswill give them the possibility to always exploit the best connection to the global Internet. In order to keep a seamless connection, the handover between different access technologies, also known as vertical handover, must be as smooth as possible. The current evolution of network architectures toward an all-IP core favours the use of the Mobile IPv6 protocol to handle such handovers. However, this protocol still presents several drawbacks, mainly related to the assumption of static devices and wired connections. Hence we have designed and implemented a software module that exploits information from the lower layers (e.g. physical) to extend the capabilities of Mobile IPv6 to wireless environments. We have then evaluated both the plain Mobile IPv6 and our proposed implementation over an experimental testbed. The outcome of the assessment proves the effectiveness of our solution and reveals the possibility to perform a seamless vertical handover in heterogeneous wireless networks.
TREINAMENTO DOS COLABORADORES E GESTÃO À VISTA PARA UMA BENEFICIADORA DE ARROZ
Authors: Soares André Ricardo , Oliveira Bruna Rodrigues , Pinto Gabriela Hauke Rodrigues , Zangrandi Patricia De Carvalho , Aquino Sabrina De Cássia Limongi , Conceição Thais Garcia
Published: April 2017

Este estudo utiliza-se dos fundamentos da Gestão de Produção para a otimização dos processos de uma Beneficiadora de Arroz, focando no treinamento dos seus colaboradores e no controle de estoques através da Gestão à Vista. A Beneficiadora faz parte de uma empresa verticalizada que opera desde a plantação, colheita, secagem, estocagem, beneficiamento e comercialização. O avanço tecnológico em maquinários e melhoramento de sementes otimizou a parte do plantio e colheita, mas, sendo uma commodity a margem de lucro do arroz é reduzida; através de melhoramentos na parte produtiva do beneficiamento pode-se aumentar a lucratividade da empresa. Sugere-se neste estudo soluções que não necessitam de investimentos elevados, mas podem impactar positivamente na lucratividade e organização da empresa. O ambiente da Beneficiadora não é propício para instalações de computadores devido a poeira e calor, então sugerimos para o controle de estoque Quadros de Gestão à Vista, possibilitando decisões estratégicas para manutenção dos estoques. Sugere-se também o treinamento dos colaboradores em sistema on-the-job training com a padronização dos processos, utilizando e controlando padrões, determinando a sistemática das ações e o seu direcionamento para realização das metas, trazendo o benefício de todas as operações serem descritas detalhadamente de forma que possam ser realizadas por qualquer um dos colaboradores de forma correta e segura; seguindo as etapas da melhoria sugerida, elaborou-se um novo padrão de treinamento para os colaboradores, a fim de criar uma cultura de aprimoramento contínuo,  melhorar o ambiente de trabalho e eliminar os desperdícios existentes no processos produtivos  e no controle dos estoques.
THE BEHAVIOR OF THE MALE CONSUMER IN RELATION TO COSMETICS
Authors: Soares Brenda Rodrigues
Published: April 2017

The objective of this article is to understand and analyze the behavior of male consumers in relation to the variety of existing cosmetics in relation to the buying process; and whether the male consumer has become demanding and independent when purchasing cosmetic products. For the analysis of the subject a bibliographic survey was carried out, followed by a quantitative survey, with 8 questions using the Likert scale, with 155 male consumers. The modern man is a demanding and conceited consumer, seeking the cosmetic industry either by professional or personal necessity, worrying about his well-being. In Brazil, the man is becoming more and more vain, with that improving his self-esteem. Abandoning thus, the image of not the concern with appearance.
DESIGN OF A WESTERN ENGINEERING "GREEN" BUILDING
Authors: O'Carroll D. M. , Yanful E. K. , Berruti F. , Buchal R. O.
Published: April 2017

The Faculty of Engineering proposes to replace an existing building at the University of Western Ontario with a modern, state of-the-art, environmentally friendly, and energy-efficient building designed by students. This is an ideal opportunity to expose students to an interdisciplinary design project involving every engineering discipline. Students were commissioned to design a building that achieves the highest possible Leadership in Energy and Environmental Design accreditation. Initial design work was performed by students as part of their capstone design courses in 2004/2005. In 2005/2006, two competing multidisciplinary teams of students conducted detailed integrated design work in collaboration with industry - including architects and engineering consulting firms - to tackle the structural, environmental, materials, mechanical and electrical requirements. The experience was very positive, but the degree of interdisciplinary collaboration was less than expected due to the departmental nature of existing capstone design courses.
EXPERIENCE AND REFLECTION ON THE USE OF RUBRICS FOR SENIOR CAPSTIONE DESIGN COURSE ASSESSMENT
Authors: Brennan R. W. , Freiheit T. , Khan T. I. , Spiewak S.
Published: April 2017

In this paper we report on our experience with the use of rubrics for the assessment of senior capstone design reports and presentations. The motivation for this approach to assessment was to create tools that have clear requirements, are clearly linked to the course objectives, are flexible, and are fair. The paper provides a summary of the main rubrics used for assessment as well as an analysis of their use both in the form of student feedback and the authors’ general impressions.
3D DIGITIZING TECHNOLOGY IN PRODUCT REVERSE DESIGN
Authors: Peng Qingjin , Sanchez Hector
Published: April 2017

The reverse design develops new products based on the improvement of existing products. The shape recovery of three-dimensional (3D) objects is the basis of the product reverse design. 3D digitization technology is an important tool for the 3D shape recovery. This paper analyses the current 3D data acquisition technology. The accuracy and performance of the 3D laser scanner is evaluated. A cost-effective approach is proposed to recover 3D shape of objects using a structured-light technique. Details of the proposed method are described. Application examples are presented. The accuracy is evaluated using a coordinate measuring machine.
THE CAM DRIVEN MILL DESIGN STORY
Authors: Radziszewski P. , Geng L. , Perlin R. , Angeles J.
Published: April 2017

Tumbling mills describe a class of mills defined by a cylindrical chamber filled with balls and/or rock that rotates around its longitudinal axis. These mills are used in at least three industries: mining, cement and metal powder industries to grind different materials (ore, clinker and metal powder) to desired quality specifications as principally described by a size distribution. In this paper, the story of meeting the challenge of designing and building a cam driven mill is presented, that uses a newly patented speed-o-cam technology and applies it to a 5 ft diameter lab mill.
DESIGN OF A COMPREHENSIVE CONDITION MONITORING SYSTEM FOR GAS TURBINE ENGINES
Authors: May David , Farber Steven , Poirier Vincient , Chen Chien Yu , Stiharu Ion
Published: April 2017

This report contains the work of the capstone design team, assigned to design a comprehensive, cost effective, monitoring system for gas turbine engines. The main objective of the design was to produce a system capable of detecting and recording only special conditions or events. As a sample engine, the SR-30 gas turbine was used. A simulation of the engine using GSP software provided a model. The model was used to determine the healthy operation of the engine. The integration of a developed algorithm has enabled the system to be used for aerodynamic component monitoring, as well as, mechanical systems monitoring.
INNOVATIVE FINAL YEAR DESIGN PROJECT-INTERNATIONAL EXPERIENCE MAKES A WORLD OF DIFFERENCE
Authors: Ruwanpura Janaka Y. , MacIver Andrew , Brown Thomas
Published: April 2017

The Department of Civil Engineering at the University of Calgary is proud to be a leader in multi-disciplinary design education in Canada by bringing many facets to design education including internationalization. This design education produces many contributions to university, industry and society by developing innovative design solutions. This paper explains the novel approach adopted for the final year civil engineering design course in 2002/3 using the largest urban renewal project currently underway in Europe, which the students the opportunity to develop designs. The concept, structure, challenges, contributions and the successful outcome of the civil engineering design course are also explained in the paper.
ENCOURAGING EMPATHY IN ENGINEERING DESIGN
Authors: Algra Holly R. , Johnston Clifton R.
Published: April 2017

Empathy is imperative for the creation of user-friendly products, and can be both taught and learned according to Jon Kolko in his book, “Well-Designed”. In it, he suggests that successful design requires the integration of human factors and an empathy with the users. However, in such statements as “the left circle is engineering, the right circle is design” and “engineering is a reductive activity… design, however, is frequently a generative activity” seem to imply that engineering does not overlap with design. Section headings including “Motivating Engineers”, and “How do you bridge the …gap between engineers and designers?” also strengthen the idea that engineering and design are not performed by the same people. Much of the literature on human factors implies that engineers are analytical, solution-oriented, and thorough. However, creativity and human considerations seem to have been left to someone else, or pushed to the end of the design process as a last-minute add-on. In this work, we focused on how to change this perception by helping engineers to better integrate human factors and empathy into their design processes.We have been exploring potential approaches that could encourage the two seemingly disparate worlds to merge together. After an initial design project with a focus on incorporating experiential learning and human factors did not achieve the expected outcomes, it was clear that encouragement and intentions were not enough to integrate empathetic principles into engineering design. Our research included analyzing different product choices based on experience in a specific area, and a case study to identify the source of human consideration in a capstone design project. This has culminated in the idea that a tool needed to be created to help novice designers introduce human factors into the early stages of their design process.We avoided making a checklist which could be completed with no real consideration for the user. Instead, we created a prototype of an application which we believe would help spark discussion and ideation, while interacting with designers on a platform that is accessible and recognizable. In this paper, we will describe the development activities that were required for this tool as well as the additional work needed to create an operational application for multiple operating platforms. In addition, we will discuss how we believe this will influence the incorporation of human factors into the design processes of novice designers and in which applications we believe this will be the most useful.
A FAILED ATTEMPT AT TEACHING CONTINUOUSLY EVOLVING SOFTWARE
Authors: McDonald C M , Millen B J
Published: April 2017

Not available
LIFELONG LEARNING: A SKILL NEEDED TODAY FOR THE ENGINEERS OF THE FUTURE
Authors: Babaii Kochekseraii Sadegh , Osgood Libby
Published: April 2017

This paper will focus on our efforts to introduce the lifelong learning graduate attribute into the classroom environment required by CEAB for engineering accreditation. ENGN334: Intro to Mechatronics is a third year focus area elective course in the new engineering degree at UPEI. It gave the opportunity to develop a syllabus in which the students were encouraged to proactively participate in developing their own weekly learning goals based on the proposed list of topics. From their weekly submissions and subsequent reflections, we tried to answer if the students were setting realistic goals, assessed against SMART learning goals, and how the balance of the short and long term goals changed over the semester. It is therefore the objective of this paper to examine how effective it could be to promote realistic goal setting through professional skill development (PSD) intervention and proactive self-directed learning.
Acquiring Skills for Academic Success through Project-Based Learning in First-year Engineering
Authors: Peach Brian , Spracklin-Reid Darlene , Bruneau Steve
Published: April 2017

This paper presents the development of a ballista-themed project that comprises part of the pilot of a redeveloped first-year engineering course at Memorial University. The course aims to teach students to “think like an engineer” and provide them with skills and tools to support them throughout their engineering education. Students learn to use tools such as Microsoft Excel and Matlab through the use of meaningful, yet accessible, technical assignments.Students are acquiring requisite engineering knowledge while developing a skill set that will support further learning. The ballista project requires students to design a simple numerical computer model linking the launch and trajectory of a projectile in order to calculate the launch settings required to hit a series of targets. In preparation for the project, instruction is offered on topics including the conservation of mechanical energy, projectile motion and numerical integration. Students compete using an assembled, moderately sized ballista prototype to launch wooden spheres at a castle-like structure. Student use their computer models along with experiment-based model corrections to account for discrepancies in  theoretical and actual trajectories.
Improving ACL Reconstruction Outcomes
Authors: Wilk Kevin E. , Spindler Kurt P. , McCarty Eric , Grooms Dustin , Silbernagel Karin Grävare
Published: April 2017

Anterior cruciate ligament (ACL) reconstruction is a common and predominantly successful surgical intervention. But are there specific preoperative patient characteristics or intraoperative surgeon decisions that lead to better or worse outcomes? And can understanding brain function changes of patients after ACL reconstruction reveal insights into the ways that postsurgical rehabilitation can be improved to further enhance outcomes?

These intriguing and clinically applicable questions are addressed in this webinar titled “Improving ACL Reconstruction Outcomes,” hosted jointly by JOSPT and JBJS. The webinar is based on 2 published research articles—one from JBJS and the other from JOSPT. Participants in this continuing education activity are asked to read both articles carefully before watching the webinar.

JBJS co-author Kurt Spindler, MD, discusses findings from a longitudinal analysis that identified certain baseline patient characteristics and intraoperative choices that predicted higher and lower SF-36 Physical Component scores after ACL reconstruction. JOSPT co-author Dustin Grooms, PhD, ATC, shares recently published results of a controlled laboratory study that employed functional MRI to investigate brain-activation differences between patients who did and did not undergo ACL reconstruction. Moderated by Kevin Wilk, PT, DPT, FAPTA, a leading authority on rehabilitation of sports injuries, the webinar includes additional insights from expert commentators Eric McCarty, MD, and Karin Grävare Silbernagel, PT, PhD, ATC.
Dolichoectatic aneurysms of the vertebrobasilar system: clinical and radiographic factors that predict poor outcomes
Authors: Xu David S. , Levitt Michael R. , Kalani M. Yashar S. , Rangel-Castilla Leonardo , Mulholland Celene B. , Abecassis Isaac J. , Morton Ryan P. , Nerva John D. , Siddiqui Adnan H. , Levy Elad I. , Spetzler Robert F. , Albuquerque Felipe C. , McDougall Cameron G.
Published: April 2017

OBJECTIVE

Fusiform dolichoectatic vertebrobasilar aneurysms are rare, challenging lesions. The natural history of these lesions and medium- and long-term patient outcomes are poorly understood. The authors sought to evaluate patient prognosis after diagnosis of fusiform dolichoectatic vertebrobasilar aneurysms and to identify clinical and radiographic predictors of neurological deterioration.

METHODS

The authors reviewed multiple, prospectively maintained, single-provider databases at 3 large-volume cerebrovascular centers to obtain data on patients with unruptured, fusiform, basilar artery dolichoectatic aneurysms diagnosed between January 1, 2000, and January 1, 2015.

RESULTS

A total of 50 patients (33 men, 17 women) were identified; mean clinical follow-up was 50.1 months and mean radiographic follow-up was 32.4 months. At last follow-up, 42% (n = 21) of aneurysms had progressed and 44% (n = 22) of patients had deterioration of their modified Rankin Scale scores. When patients were dichotomized into 2 groups— those who worsened and those who did not—univariate analysis showed 5 variables to be statistically significantly different: sex (p = 0.007), radiographic brainstem compression (p = 0.03), clinical posterior fossa compression (p < 0.001), aneurysmal growth on subsequent imaging (p = 0.001), and surgical therapy (p = 0.006). A binary logistic regression was then created to evaluate these variables. The only variable found to be a statistically significant predictor of clinical worsening was clinical symptoms of posterior fossa compression at presentation (p = 0.01).

CONCLUSIONS

Fusiform dolichoectatic vertebrobasilar aneurysms carry a poor prognosis, with approximately one-half of the patients deteriorating or experiencing progression of their aneurysm within 5 years. Despite being high risk, intervention—when carefully timed (before neurological decline)—may be beneficial in select patients.
Deep brain stimulation for Tourette syndrome: a single-center series
Authors: Dowd Richard S. , Pourfar Michael , Mogilner Alon Y.
Published: April 2017

OBJECTIVE

Tourette syndrome (TS) is a complex neuropsychiatric disorder characterized by multiple motor and phonic tics. While pharmacological and behavioral therapy can be effective in most patients, a subset of patients remains refractory to treatment. Increasing clinical evidence from multiple centers suggests that deep brain stimulation (DBS) of the medial thalamus can be effective in many cases of refractory TS.

METHODS

The authors retrospectively reviewed outcomes in 13 patients with refractory TS who underwent medial thalamic DBS performed by their team over a 7-year period. Patients were evaluated by a multidisciplinary team, and preoperative objective assessments were performed using the Yale Global Tic Severity Scale (YGTSS) and Yale-Brown Obsessive Compulsive Scale. YGTSS scores were calculated at visits immediately postoperatively and at the most recent follow-up in patients with a minimum of 6 months of postoperative follow-up. Coordinates of the active DBS contacts were calculated and projected onto each patient's pre- and postoperative images.

RESULTS

Patients showed an average decrease of 37% (p = 0.0063) in the total tic severity at their first postoperative visit. At their latest visit, their scores achieved significance, decreasing from preoperative scores by an average of 50% (p = 0.0014). The average position of the active contact was noted to be at the junction of the posterior ventralis oralis internus/centromedian-parafascicular nuclei. Device-related complications occurred in 2 patients, necessitating additional surgeries. All patients continued to use the system at last follow-up.

CONCLUSIONS

The authors' data are consistent with the small but growing body of literature supporting DBS of the ventralis oralis internus/centromedian-parafascicular thalamus as an effective and relatively safe treatment for severe, refractory TS.
Flow diverter devices in ruptured intracranial aneurysms: a single-center experience
Authors: Lozupone Emilio , Piano Mariangela , Valvassori Luca , Quilici Luca , Pero Guglielmo , Visconti Emiliano , Boccardi Edoardo
Published: April 2017

OBJECTIVE

In this single-center series, the authors retrospectively evaluated the effectiveness, safety, and midterm follow-up results of ruptured aneurysms treated by implantation of a flow diverter device (FDD).

METHODS

The records of 17 patients (12 females, 5 males, average World Federation of Neurosurgical Societies score = 2.9) who presented with subarachnoid hemorrhage (SAH) due to the rupture of an intracranial aneurysm treated with an FDD were retrospectively reviewed. Of 17 ruptured aneurysms, 8 were blood blister–like aneurysms and the remaining 9 were dissecting aneurysms. The mean delay between SAH and treatment was 4.2 days. Intraprocedural and periprocedural morbidity and mortality were recorded. Clinical and angiographic follow-up evaluations were conducted between 6 and 12 months after the procedure.

RESULTS

None of the ruptured aneurysms re-bled after endovascular treatment. The overall mortality rate was 12% (2/17), involving 2 patients who died after a few days because of complications of SAH. The overall morbidity rate was 12%: 1 patient experienced intraparenchymal bleeding during the repositioning of external ventricular drainage, and 1 patient with a posterior inferior cerebellar artery aneurysm developed paraplegia due to a spinal cord infarction after 2 weeks. The angiographic follow-up evaluations showed a complete occlusion of the aneurysm in 12 of 15 surviving patients; of the 3 remaining cases, 1 patient showed a remnant of the aneurysm, 1 patient was retreated due to an enlargement of the aneurysm, and 1 patient was lost at the angiographic follow-up.

CONCLUSIONS

FDDs can be used in patients with ruptured aneurysms, where conventional neurosurgical or endovascular treatments can be challenging.
The value of endoscope assistance during transcranial surgery for tuberculum sellae meningiomas
Authors: Marx Sascha , Clemens Stefan , Schroeder Henry W. S.
Published: April 2017

OBJECTIVE

In tuberculum sellae meningioma (TSM) surgery, endonasal approaches are claimed to have a superior visual outcome compared with transcranial approaches. The authors question whether this is always true and analyze their series of cases of endoscope-assisted transcranial TSM surgery with special regard to the postoperative visual outcome in order to explore this issue.

METHODS

All surgical procedures for TSM performed between 2003 and 2015 in the Department of Neurosurgery, University Medicine Greifswald, were retrospectively analyzed. Special attention was paid to the postoperative visual outcome.

RESULTS

During the study period, 15 patients (12 female and 3 male) underwent surgery for TSM. Gross-total resection was achieved in 14 cases (93.3%) and near-total resection in 1. One patient suffered from a major stroke during surgery and had to be excluded from further analyses. No other complications occurred. Preoperatively, visual acuity was disturbed in 12 patients (80%) and visual field deficits were present in 11 patients (73.3%). In 3 patients (20%), the TSM was an incidental finding. Postoperatively, ophthalmological examination revealed an improvement of visual acuity in 10 (90.9%) of 11 patients and improvement of visual field deficits in 9 (90%) of 10 patients; no deterioration of visual acuity or visual field was seen in any patient. Visual acuity and visual field improvement was observed in all patients who had surgery within 3 years after the onset of visual disturbances. No tumor recurrence was observed during follow-up (mean 32 months, range 3–134 months). TSMs were approached via a frontolateral craniotomy in 7 patients and via a supraorbital craniotomy in 8. The use of the endoscope as an assistive device led to improved tumor visualization and consequent removal in areas that were hidden in the microscopic view in 6 patients (40%).

CONCLUSIONS

The present series confirms a favorable visual outcome after TSM surgery via supraorbital or frontolateral endoscope-assisted approaches. With endoscopic visualization, major manipulation of the optic apparatus could be avoided, perhaps affecting the favorable visual outcome.