bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PERHATIAN ORANGTUA, MOTIVASI BELAJAR, DAN LINGKUNGAN SOSIAL TERHADAP PRESTASI BELAJAR MATEMATIKA SISWA SMP
Authors: Kurniawan Didik , Wustqa Dhoriva Urwatul
Published: January 2017

Penelitian ini bertujuan untuk mendeskripsikan pengaruh perhatian orangtua, motivasi belajar, dan lingkungan sosial siswa terhadap prestasi belajar matematika siswa kelas VIII SMP di Kota Mataram. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat expost facto. Populasi dalam penelitian ini adalah siswa kelas VIII SMP Negeri se Kota Mataram pada semester gasal tahun ajaran 2013/2014. Sampel 12 sekolah dipilih dengan menggunakan teknik stratified random sampling berdasarkan tingkat nilai UN sekolah dan mewakili 6 kecamatan yang ada di Kota Mataram dengan jumlah responden sebanyak 364 orang siswa. Instrumen yang digunakan untuk pengambilan data adalah instrumen tes prestasi belajar matematika kelas VIII yang terdiri dari 25 soal, angket perhatian orangtua siswa, angket motivasi belajar, dan angket lingkungan sosial siswa. Hasil penelitian menunjukkan bahwa perhatian orangtua, motivasi belajar dan lingkungan sosial secara bersama-sama memberikan pengaruh yang signifikan terhadap prestasi belajar matematika siswa SMP dengan sumbangan sebesar 10,6%. Secara parsial perhatian orangtua dan motivasi belajar memberikan pengaruh terhadap prestasi belajar sementara lingkungan sosial tidak memberikan pengaruh terhadap prestasi belajar. Kata kunci: perhatian orangtua, motivasi belajar, lingkungan sosial, dan prestasi belajar matematika
PENGEMBANGAN PERANGKAT PEMBELAJARAN TEOREMA PYTHAGORAS DENGAN PENDEKATAN IDEAL BERBANTUAN GEOGEBRA
Authors: Fitriyani Wulan , Sugiman Sugiman
Published: January 2017

Penelitian ini bertujuan untuk mendeskripsikan tingkat kevalidan, kepraktisan, dan keefektifan hasil pengembangan perangkat pembelajaran Teorema Pythagoras dengan pendekatan IDEAL berbantuan GeoGebra ditinjau dari prestasi dan motivasi belajar matematika siswa. Penelitian ini merupakan penelitian dan pengembangan dengan model 4-D dari Thiagarajan, Semmel, & Semmel. Tahapannya meliputi define, design, develop, dan disseminate. Penelitian dilakukan pada siswa kelas VIII SMP Negeri 3 Pati dengan satu kelas uji coba yang dipilih secara acak. Data dikumpulkan melalui tes kemampuan penyelesaian masalah (TKPM), angket motivasi, lembar validasi, dan lembar penilaian guru dan siswa. Instrumen TKPM digunakan untuk mengetahui prestasi dan daya serap siswa, angket motivasi untuk mengetahui skor motivasi belajar matematika siswa, lembar validasi untuk mengetahui kevalidan produk yang dikembangkan, dan lembar penilaian oleh guru dan siswa untuk mengetahui tingkat kepraktisan produk yang dikembangkan. Data yang diperoleh dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa: (1) produk perangkat pembelajaran yang dikembangkan dalam penelitian ini berupa silabus, RPP, dan LKS sangat valid; (2) produk perangkat pembelajaran yang dikembangkan sangat praktis bagi guru dan siswa; dan (3) produk perangkat pembelajaran telah memenuhi kriteria sangat efektif ditinjau dari prestasi dan motivasi belajar siswa, sebanyak 83,33% siswa berhasil mencapai KKM yang ditetapkan dan 87,5% siswa memiliki motivasi belajar matematika yang tinggi. Kata Kunci: Teorema Pythagoras, IDEAL, GeoGebra
A Súmula 443 do Tribunal Superior do Trabalho e o Ativismo Judicial: A Defesa da Hermenêutica Constitucional não Seletiva
Authors: De Lucena Filho Humberto Lima , Branco Marcela Moreno
Published: January 2017

O presente trabalho dedica-se à análise da súmula 443 editada pelo Tribunal Superior do Trabalho, que trata da presunção de dispensa discriminatória do empregado portador de doença que cause estigma social, sob a perspectiva do ativismo judicial no direito laboral brasileiro e sua influência objetiva no direito material e processual do trabalho na perspectiva de uma hermenêutica constitucional não unívoca. Busca, ainda, conceituar o instituto da estabilidade para que se possa configurar os malefícios e equívocos dela decorrentes. Conclui, portanto, pelo excesso ínsito na analogia que consubstanciou o posicionamento judicial reiterado. A pesquisa observa o método lógico-dedutivo operacionalizado pelo auxílio da revisão bibliográfica, posicionamento jurisprudencial e legislação aplicável.
A Publicidade como Ferramenta de Consumo: Uma Reflexão sobre as Novas Regras da Anvisa à Respeito dos Alimentos e Bebidas que Contém Ingredientes Alergênicos
Authors: Deretti Lucimara
Published: January 2017

O artigo analisa a publicidade como uma ferramenta para o consumo e a influência que exerce sobre a vida das pessoas. O consumidor tem o direito de ser informado das características dos produtos e serviços, visando o cumprimento do princípio da transparência. A publicidade visa a venda dos produtos e serviços, diferente da propaganda que tem objetivo de influenciar ou modificar a opinião alheia, a respeito de determinada ideologia, A publicidade, sem dúvidas tem poder de persuadir o consumidor para que adquira determinado produto ou serviço, e até mesmo criar necessidades, no entanto, essa persuasão também pode ser utilizada para modificar a consciência do consumidor, como por exemplo, no pósconsumo. Além disso, quando se fala especificamente dos alimentos, sabe-se que a publicidade também tem forte influência, pois os alimentos e bebidas não são apenas necessidades para o desenvolvimento, mas influencia o psicológico, econômico e social das pessoas, neste aspecto, surge a necessidade e dever de informação e o princípio da transparência quanto a composição, características, qualidades, quantidades, preço, etc., para todos os alimentos, mas, em especial, neste estudo, para os alimentos que contém ingredientes alergênicos, viabilizando o dever de transparência para essas pessoas que possuem alergias alimentares. Neste aspecto se faz importante refletir sobre a publicidade, sua influência, assim como, sobre a rotulagem desses alimentos que passa a ser obrigatória, a partir das novas regras de Anvisa, possuindo, os fornecedores, um ano para se adaptarem a este novo dever de informação.
The Opinions of European Companies on Corporate Social Responsibility and Its Relation to Innovation
Authors: López-Pérez M. Victoria , Perez-Lopez Mª Carmen , Rodriguez-Ariza Lazaro
Published: January 2017

In recent years there has been greater concern among companies to include responsible practices in their goals. To achieve this aim, companies are beginning to manage economic, social and environmental factors following socially responsible practices. Adopting a strategy of Corporate
Social Responsibility (CSR) may influence the different policies implemented by the company, one of which is that regarding innovation.  In this study, we analyze the opinions of 95 European companies, 42 of which form part of the Dow Jones Sustainability Index (DJSI) and 53 of which belong to the Dow Jones General Index (DJGI), concerning their CSR policy, the innovation carried out and the relation between the two concepts. Our results show that the DJSI companies, unlike those belonging to the DJGI, consider their CSR strategy to be a key factor in generating competitive advantages and profits. Moreover, the companies surveyed have implemented innovations that are more incremental than radical, and these innovation practices are found to be influenced by CSR strategies.
Evaluating Sustainability: a Need for Standards
Authors: Aras Güler , Crowther David
Published: January 2017

Sustainability is one of the most used words in relation to business activity and reporting at present, but its meaning is vague. We argue that its use is based upon the concepts of stewardship and of the firm as going concerned, coupled with the traditional view of the transformational process
of a business. We further argue that this is problematic in the present global environment when stewardship of resources is becoming paramount. We therefore argue that sustainability is actually based upon efficiency in the transformational process and equity in the distribution of effects. We therefore argue for the need for standards in analysing and measuring
sustainability and outline a more complete model which recognises distributional implications, and is developed into a model of operationalisability
The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry
Authors: Bewley Kathryn , Magness Vanessa
Published: January 2017

This study investigates environmental disclosure in the annual reports of US public companies in the chemical industry during a time when there was a substantial change in reporting regulation. This change concerned contingent environmental liabilities. We draw on signal theory and the economic cost perspective to generate predictions about environmental disclosure strategies. We find evidence that managers use disclosure to distinguish their companies from other companies: first by disclosing environmental liabilities that many other companies did not reveal; and later by disclosing other future-oriented financial information. We assumed initially, that this behaviour was indicative of signaling strategy. We find, however, that the companies which we initially thought were signaling have
higher levels of pollutant emissions (per dollar of assets) than non- signaling companies. This evidence does not support our earlier assumption. We argue that public concern about this industry, and the fact
that emissions levels are open to public scrutiny, lowers the disclosure-cost threshold for high emission companies, leading managers to disclose information they previously withheld.
Corporate Social Performance, Financial Performance for Firms that Restate Earnings
Authors: Mahoney Lois , LaGore William , Scazzero Joseph A.
Published: January 2017

This study examines corporate social performance (CSP) in firms that restate their financial statements and, using a match pair design, compares their performance to firms that do not restate their financial statements.  Utilizing a randomized block design (two years prior to the
restatement and two years after the restatement) for a sample of 44 U.S. firms, we found that CSP Strengths, CSP Weaknesses, CSP People Strengths, and CSP People Weaknesses all increased after restatement
though weaknesses increased at a greater rate than strengths. Additionally, using panel data and a match pair design we found, we found
that restating firms had a greater increase in CSP Strengths, CSP Weaknesses, CSP Product Strengths, CSP People Strengths and a greater decrease in Total CSP People than non-restating firms after the restatement period. When comparing the relationships between CSP and
financial performance (FP), we found that the positive relationship between
ROA and CSP Strengths is greater for restatement firms than non-restating firms.  In particular, we find that this positive relationship is a result of the People dimension of CSP, in particular CSP People Strengths.
The Role of Control System in Increasing Corporate social Performance: The Use of Levers of Control
Authors: Fauzi Hasan , Rahman Azhar Abdul
Published: January 2017

One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.  Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons‟ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization‟s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.
Social and Environmental Determinants of Risk and Uncertainties Reporting
Authors: LUNGU Camelia Iuliana , CARAIANI Chiraţa , DASCĂLU Cornelia , GUŞE Gina Raluca
Published: January 2017

Recently, risk reporting has gained interest in financial reporting practice, regulation, and international research. Social and environmental reporting is seen to benefit shareholders more by reducing risk than by increasing return. The researchers showed that the annual report is the most favoured channel of disclosure, along with presentation to investors. The general message is that, as far as annual reports go, quantified, verifiable disclosures have the most credibility and relevance. Our paper is meant to develop an analysis of specific requirements regarding risks and uncertainties reported into the financial statements according to different standards (US-GAAP, IFRS, and European Directives) and their connection to social and environmental information that an entity should disclose. We focus on fundamental research that is related to inductive accounting theory and uses scientific methods for identification of corporate reporting
theoretical and practical difficulties in European and international economic
entities.
Identity, Variety and Destiny in Accounting Education for a Social—Environmental and Liberal Arts Tradition
Authors: Palliam Ralph
Published: January 2017

When one considers that all profits are not made equally, philosophy, history, anthropology become pre-requisites for professional accounting and finance graduates. This allows for a complete understanding of an intimately related financial market that exerts tremendous influence
on socio-economic conditions. A graduate from a liberal arts institution may be worth more than what his or her academic balance sheet shows.  A liberal arts education teaches one how to think, how to analyze, how to read, how to write, how to develop a persuasive argument. Any liberal arts
education, even vaguely defined becomes an intellectual antidote to the
overwhelming flood of information and technological change.  A liberal arts education teaches students to read and to reason; to learn something about the range of human expression; to consider the great literature and
ideas of world civilizations; to recognize and construct arguments; and to have sensitivity towards others’ thinking.  It also makes possible a genuine kind of citizenship without which democracy and markets crumble.
This study presents emerging trends in accounting as a growing discipline in liberal arts institutions whose mission is aligned with social goals.  
The Contribution of Islamic Ethics Towards Ethical Accounting Practices
Authors: Yunanda Rochania Ayu , Bt. Abd. Majid Norakma
Published: January 2017

The professional ethics of accountants is an important issue directly relating to the integrity of the profession and its ability to secure the public trust. The fraudulent activities in accounting field indicate the failure of accounting education as the beginning stage of the practice. It is perceived that those happen due to deficiency of moral values inserted in the education level. Inevitably, education system is alleged as the main cause of the problem. Accounting education seeks for moral values to generate ethical accountants as part of society. Accordingly, the visibility of ethics
education in accounting programs may initiate the development of morality
and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals.  Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits) to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.
Standalone CSR Reports: A Canadian Analysis
Authors: Mahoney Lois S.
Published: January 2017

This research examines whether firms who issue these reports are really more socially responsible or if they are merely trying to convince stakeholders that they are. We use the CSID index as an independent evaluation of firms’ level of CSR and find that firms that issue standalone CSR reports every year do have significantly higher Total CSR, CSR Strengths and CSR Weaknesses than firms that never issue these reports. Additionally, we find that firms that issue standalone CSR reports in some years have higher Total CSR and CSR Strengths scores than firms that never issue standalone CSR reports. Our results provide support for the explanation that firms who issue standalone CSR reports do so as a signal of their superior commitment to social responsibility actions. We found minimal support for the argument that firms who issue standalone CSR reports are more profitable.
The Purpose of ISO 14001 Certification: Independent Assurance or Improved Environmental Management System?
Authors: Morrill Janet , Berthelot Sylvie
Published: January 2017

This study provides evidence of the value of third party certification of environmental management systems. We examine the relative importance of improving an environmental management system as a result of certification, versus being able to communicate the quality of that system credibly to outsiders through third party certification. We use survey data where one half of the respondents had indicated that they had an environmental management (EMS) in place before seeking ISO 14001 certification, while the other half of respondents did not. Our analyses comparing the two groups find that the group already having an EMS report similar motivations for ISO 14001 certification and perceive to have received similar levels of benefits as firms having no pre-certification EMS. We conclude that even for organizations that already have an EMS, the ability to communicate credibly the quality of that system is a compelling reason to obtain ISO certification.
The Effect of Board Independence on the Sustainability Reporting Practices of Large U.S. Firms \
Authors: Herda David N. , Taylor Martin E. , Winterbotham Glyn
Published: January 2017

As sustainability reporting becomes more commonplace, it is important to understand the factors that influence firms’ voluntary reporting decisions. This exploratory study examines whether board independence affects the sustainability reporting decisions of the 500 largest firms in the United States. We also investigate other factors that may be associated with sustainability reporting, including environmental performance and reputation. We find that
firms with a greater proportion of independent board members are: 1) more likely to publish standalone sustainability reports, and 2) more likely to publish higher quality sustainability reports. This paper contributes to prior literature that reports somewhat mixed results on the effect of board independence on voluntary disclosure.
The Trend of CSR Disclosures and the Role of Corporate Governance Attributes: The Case of Shari'ah Compliant Companies in Malaysia
Authors: Haji Abdifatah Ahmed
Published: January 2017

This study examines the trend of corporate social responsibility (CSR) disclosures and the role of corporate governance attributes in the CSR disclosures of Shari’ah compliant companies (ShCCs) in Malaysia for the years 2006 and 2009, a period which corresponds before and after a plethora of significant changes in Malaysia, encompassing the recent financial crisis and policy changes in the form of corporate governance restructuring. Using a CSR disclosure checklist, the extent and quality of CSR discourses of a sample of 76 ShCCs was examined. The results indicate that the extent and quality of CSR disclosures by the ShCCs is in overall low. However, there was a significant increasing trend in both the extent and quality of the CSR disclosures by the ShCCs over time. results of this study offer a number of practical implications. First, whilst the findings reveal a significant increasing trend of CSR information subsequent to the policy changes and the recent financial crisis, the CSR information was however not systematically provided, with most of the disclosures being stated in a narrative form. Hence, the policy makers in Malaysia may want to re-enforce the mandatory requirement of CSR information and provide a detailed CSR framework for the companies to follow such as "what" and "how" the CSR information should be disclosed. Second, the role of corporate governance attributes in the social disclosures of the ShCCs did not improve following the revised code, perhaps due to the unfolding recent global financial turmoil which may have undermined the effectiveness of the corporate governance attributes.
Finally, this study offers the first empirical study to have assessed the trend of CSR disclosures and the role of governance attributes in CSR disclosure practices by the ShCCs.
Corporate Social Performance and Corporate Financial Performance: A Link for the Indian Firms
Authors: Tyagi Rupal , Sharma Anil K.
Published: January 2017

The present study addresses the issue of the relationship between Corporate Social performance and corporate Financial Performance in Indian context under good management theory. The study used S&P ESG India Index as a proxy of CSP/ CSR (Corporate social performance or Corporate Social Responsibility) of Indian firms for the first time over the 2005–2011 periods. We designed econometric models and controlled industry specific attributes and performed Weighted Least Square method for the analysis. Overall results show neutral though modest negative relationship between the CSP and CFP which eventually informs that if there would be any relationship, it would be negative.
Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach
Authors: Raimi Lukman , A. Patel , K. Yekini , A. Aljadani
Published: January 2017

Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the
moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where
religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.
Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection
Authors: Alimbudiono Ria Sandra , Suhartini Dwi
Published: January 2017

This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting
and environmental costing.
Managing Competency in Non-Profit Organization: Experience with a European University
Authors: Hussain Mostaq M. , Russell John , Haddad Ayman
Published: January 2017

Competence Management (CM) has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.  
 
Comparation of Greenhouse Gas Emission Disclosure Before and After Enactment of the Indonesia Act No. 17 of 2004
Authors: Asmaranti Yuztitya , Lindrianasari Lindrianasari
Published: January 2017

Indonesia, as a country with high vulnerable to the effects of global climate change due to greenhouse gas emissions, is committed to implementing the Kyoto Protocol by issuing the Law No. 17 of 2004 regulating the ratification of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. On the other hand, Indonesia with the second largest tropical forest in the world is expected to contribute oxygen to protect the world's top greenhouse gas effect as the main cause of global warming. This study aims to provide empirical evidence of the extent to which the response of companies in Indonesia in addressing global warming due to carbon emissions leading to dumping greenhouse gases and what efforts done as a form of corporate social responsibility. This study found that there are differences in the disclosure of carbon emissions before and after the enactment of Indonesian Act No. 17 of 2004. However, the study also found that only about 10% of manufacturing companies in Indonesia have an action associated with a reduction in carbon emissions of the company.
Environmental Management Systems (EMS) ISO 14001 Implementation in Construction Industry: A Malaysian Case Study
Authors: Yusoff Sumiani , Nordin Ridwan , Yusoff Haslinda
Published: January 2017

This study seeks to explore the crucial part in EMS implementation; i.e. environmental aspects and impacts, Good Environmental Practice to be developed in construction site, as well as the level of awareness or understanding amongst site staffs on ISO 14001 EMS implementation in their organizations. Data were collected via interviews, surveys and site visits. A number of environmental aspects and impacts, and Good Environmental Practices based on ISO 14001:2004 have been identified. The level of understanding of the site staffs on ISO 14001 EMS requirements has been found to be good except for matters concerning Schedule Waste Management. In conclusion, the successful implementation of ISO 14001 EMS mainly depends on staffs‘ understanding.
The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria
Authors: Isa Muhammad Aminu , Ismail Lukman Adesina
Published: January 2017

This paper examines the impact of corporate governance mechanisms on intellectual capital efficiency (ICE) of Nigerian Banks. The data for the study were generated from the audited financial statements of the sample banks for the period of 11 year (2003 - 2013). The study adopted Value Added Intellectual Co-Efficient (VAIC) methodology which includes three ICE components: human capital efficiency, structural capital efficiency and capital employed efficiency. Corporate governance mechanisms considered in this study are Boards Composition, Managerial Rewards, and Ownership Structure. The study controls for the return on equity and leverage of  banks. The regression results show that the corporate governance attributes considered in this study are good indicators of (ICE) because their impact are positively and significantly at less than 1% with R-square of 58% and adj R-square of 55%. Also the two control variables are significantly related with intellectual capital efficiency. This implies that corporate governance have significant impact on ICE of firms in the Nigerian banking industry. Therefore, the study recommends that board should acquire political skills which are necessary to effective governance. In order to improve ICE, board should make it as their responsibility to develop and sustain healthy relationships and maintain open, two-way communication with all constituencies of staff in order to incite their IC towards organization’s success.
Eco-Efficiency and Sustainable Development as Efforts to Produce Environmentally Friendly Product: An Exploratory Case Study
Authors: Basuki B.
Published: January 2017

The issue of climate change, global warming and environmental damage caused by the production process lead to many changes in manufacturing technology, in the understanding of environmental concern or environmental awareness. Eco-efficiency is a concept that requires companies to concern the environment, and is then forwarded to the concept of sustainable development which requires current generations think and act for not passing the environmental damage to future generations. This study was aimed to answer whether a go-international company has environmental awareness, how they understand, interpreted, and applied these eco efficiency and sustainable development concepts. The research methodology used is Yin’s non positivist exploratory case study research in PT. Semen Indonesia. The results showed that although the company has already understood and implemented eco-efficiency, and other environmental friendly program, such as Japanese 5’ S (Seiri, S eiton, Seiso, Seiketsu, and Shitsuke mean Tidiness, Order liness, Cleanliness, Standardiza tion, and Discipline); Triple Bottom Line (Profit, People and Planet), and other programs. The implementation of such programs leads to the application of sustainable development concept.
The research’s implications is academically it will enrich management accounting literature by introducing environmental-based management accounting, and push academicians to restructure the content of management accounting subject as well as it will inform companies to aware to possible environmental problem in their production process.
A RENDA NAS RESERVAS EXTRATIVISTAS: SITUAÇÃO DA CADEIA PRODUTIVA DA CASTANHA DO BRASIL
Authors: Barbosa Marcelo Augusto Mendes , Moret Artur de Souza
Published: January 2017

O presente artigo objetiva verificar e determinar quais são as principais necessidades apontadas pela população extrativistas para o aumento de suas rendas a partir da coleta, quebra e comercialização da castanha-do-Brasil. O objeto balizador para medir e analisar o desempenho dos resultados para o aumento dessa renda tem como referência as iniciativas realizadas pela Cooperativa Central de Comercialização Extrativista do Acre- COOPERACRE que produz resultados positivos e satisfatório em relação a renda dos Extrativistas. A pesquisa foi realizada nas Reservas Extrativistas (RE): Chico Mendes (RECM) no Acre, em três comunidades; e Rio Ouro Preto (REROP) em Rondônia em cinco comunidades. A amostra foi do tipo aleatória estratificada, chegando a 26 famílias de um total de 50 que residem nestas oito comunidades, dessa amostra 15 famílias pesquisadas foram da RECM e 11 da REROP. Trabalhou-se com um percentual de 1,96% dessa amostra com nível de confiança 95%, e 0,2 de desvio padrão; o valor crítico em relação ao grau de confiança é de 2. Foi definido uma única questão de estudo e seis hipóteses que foram testadas e confirmadas, com destaque para a 1ª,4ª e 6ª que mostraram que para aumentar a renda dos extrativistas a condição principal é a inserção das boas práticas, ou seja mais tecnologia de produção para gerar melhores desempenhos econômicos e financeiros aos residentes em RE.
dUTPase (DUT) Is Mutated in a Novel Monogenic Syndrome With Diabetes and Bone Marrow Failure
Authors: Dos Santos Reinaldo Sousa , Daures Mathilde , Philippi Anne , Romero Sophie , Marselli Lorella , Marchetti Piero , Senée Valérie , Bacq Delphine , Besse Céline , Baz Baz , Marroquí Laura , Ivanoff Sarah , Masliah-Planchon Julien , Nicolino Marc , Soulier Jean , Socié Gérard , Eizirik Decio L. , Gautier Jean-François , Julier Cécile
Published: January 2017

We describe a new syndrome characterized by early-onset diabetes associated with bone marrow failure, affecting mostly the erythrocytic lineage. Using whole-exome sequencing in a remotely consanguineous patient from a family with two affected siblings, we identified a single homozygous missense mutation (chr15.hg19:g.48,626,619A>G) located in the dUTPase (DUT) gene (National Center for Biotechnology Information Gene ID 1854), affecting both the mitochondrial (DUT-M p.Y142C) and the nuclear (DUT-N p.Y54C) isoforms. We found the same homozygous mutation in an unrelated consanguineous patient with diabetes and bone marrow aplasia from a family with two affected siblings, whereas none of the >60,000 subjects from the Exome Aggregation Consortium (ExAC) was homozygous for this mutation. This replicated observation probability was highly significant, thus confirming the role of this DUT mutation in this syndrome. DUT is a key enzyme for maintaining DNA integrity by preventing misincorporation of uracil into DNA, which results in DNA toxicity and cell death. We showed that DUT silencing in human and rat pancreatic β-cells results in apoptosis via the intrinsic cell death pathway. Our findings support the importance of tight control of DNA metabolism for β-cell integrity and warrant close metabolic monitoring of patients treated by drugs affecting dUTP balance.
Rúbricas como método efectivo de valoración en la evaluación del aprendizaje
Authors: Quintana Jederman Mauricio , Gil Mateos Jorge
Published: January 2017

El uso de rúbricas es una de las soluciones contemporáneas al uso de  tecnologías para la evaluación del aprendizaje. El presente trabajo aborda la relación entre las definiciones, conceptos claves, y autores relevantes en temas de evaluación del aprendizaje, y sus vínculos con las rúbricas. Se describen las características de las rúbricas como herramientas auxiliares para lograr un control pormenorizado de los objetivos de aprendizaje, así como para disponer de herramientas de rápida retroalimentación del docente a los estudiantes.
Determinación de las propiedades mecánicas de la caña Guadúa Angustifolia del Ecuador sometida a esfuerzos flectores y cortantes
Authors: La Tegola Antonio , Yépez Roca Luis Octavio , Mera Ortíz Walter Vicente , Córdova Alcívar Pedro Luis
Published: January 2017

El principal objetivo de este artículo es la determinación de las propiedades mecánicas de la caña guadúa Angustifolia Kunth de Ecuador cuando está sometida a flexión y esfuerzos cortantes. A través de la metodología experimental se pretendió delimitar los valores de la resistencia al cortante, a la flexión y su módulo de elasticidad. Se realizaron ensayos estructurales a muestras de caña Guadúa obtenidas de plantaciones de Valencia, provincia de Los Ríos, Ecuador, para poder dar un soporte ingenieril y científico a este trabajo. Las muestras fueron sometidas a ensayos de corte y flexión. La metodología cuantitativa dio base al trabajo empírico de la investigación, basado en tres variables independientes y ajustadas a través de la revisión bibliográfica. La metodología de diseño se basó en la mecánica estructural, y la norma ISO 22157. El conjunto de las variables será explicado a través del estudio de la información estadística. Los resultados de los ensayos permitieron determinar los valores característicos de las variables de estudio, con los cuales se puede diseñar y construir estructuras de caña Guadúa seguras. Con estos y otros resultados producto del trabajo de investigación, los autores esperan aportar a la creación de la nueva norma ecuatoriana de construcción y diseño estructural de bambú.
Inflammasomes in Host Defense and Autoimmunity
Authors: Broz Petr
Published: January 2017

Inflammasomes are large multi-protein complexes that control host defense and inflammation during infections with pathogens. Their clinical importance however reaches beyond infectious disease, since dysregulated inflammasome activity has also been linked to many auto-inflammatory disorders.
This article gives a short overview on the basics of inflammasome signaling, their activation mechanisms and their role in autoimmunity.
Characterization of mechanical properties of Al/TiCP MMC
Authors: Siddappa Poovanahalli Nanjappa , Shivakumar Bychapura Puttaiah
Published: January 2017

Metal matrix composite made from 6061 aluminum alloy matrix reinforced with titanium carbide particles was fabricated by stir casting. Titanium carbide particles were incorporated with varying proportions of 2, 4 and 6 percent weight fractions. Stirring was done to achieve uniform distribution of reinforcement and castings were made by pouring the mixture into graphite moulds. The composite was then studied with respect to its mechanical properties and microstructure. Tensile, compressive, impact and hardness specimens were machined to establish the mechanical properties of the composite. Comparative study for all the said composites is done with respect to yield strength, tensile strength, hardness, impact strength and compressive strength.
Targeting Autophagy for Oncolytic Immunotherapy
Authors: Hu Lulu , Jiang Ke , Ding Chan , Meng Songshu
Published: January 2017

Oncolytic viruses (OVs) are capable of exerting anti-cancer effects by a variety of mechanisms, including immune-mediated tumor cell death, highlighting their potential use in immunotherapy. Several adaptation mechanisms such as autophagy contribute to OV-mediated anti-tumor properties. Autophagy regulates immunogenic signaling during cancer therapy which can be utilized to design therapeutic combinations using approaches that either induce or block autophagy to potentiate the therapeutic efficacy of OVs. In this article, we review the complicated interplay between autophagy, cancer, immunity, and OV, summarize recent progress in the contribution of OV-perturbed autophagy to oncolytic immunity, and discuss the challenges in targeting autophagy to enhance oncolytic immunotherapy.
Acknowledgement to Reviewers of Condensed Matter in 2016
Authors:   Condensed Matter Editorial Office
Published: January 2017

The editors of Condensed Matter would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Diversity in 2016
Authors:   Editorial Office
Published: January 2017

The editors of Diversity would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Data in 2016
Authors:   Editorial Office
Published: January 2017

The editors of Data would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Foods in 2016
Authors:   Editorial Office
Published: January 2017

The editors of Foods would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Games in 2016
Authors:   Games Editorial Office
Published: January 2017

The editors of Games would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Gels in 2016
Authors:   Gels Editorial Office
Published: January 2017

The editors of Gels would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Origin DNA Melting—An Essential Process with Divergent Mechanisms
Authors: Martinez Matthew , Jones John , Bruck Irina , Kaplan Daniel
Published: January 2017

Origin DNA melting is an essential process in the various domains of life. The replication fork helicase unwinds DNA ahead of the replication fork, providing single-stranded DNA templates for the replicative polymerases. The replication fork helicase is a ring shaped-assembly that unwinds DNA by a steric exclusion mechanism in most DNA replication systems. While one strand of DNA passes through the central channel of the helicase ring, the second DNA strand is excluded from the central channel. Thus, the origin, or initiation site for DNA replication, must melt during the initiation of DNA replication to allow for the helicase to surround a single-DNA strand. While this process is largely understood for bacteria and eukaryotic viruses, less is known about how origin DNA is melted at eukaryotic cellular origins. This review describes the current state of knowledge of how genomic DNA is melted at a replication origin in bacteria and eukaryotes. We propose that although the process of origin melting is essential for the various domains of life, the mechanism for origin melting may be quite different among the different DNA replication initiation systems.
Acknowledgement to Reviewers of Geosciences in 2016
Authors:   Geosciences Editorial Office
Published: January 2017

The editors of Geosciences would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Geriatrics in 2016
Authors:   Geriatrics Editorial Office
Published: January 2017

The editors of Geriatrics would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.
Retinoic Acid Protects and Rescues the Development of Zebrafish Embryonic Retinal Photoreceptor Cells from Exposure to Paclobutrazol
Authors: Wang Wen-Der , Hsu Hwei-Jan , Li Yi-Fang , Wu Chang-Yi
Published: January 2017

Paclobutrazol (PBZ) is a widely used fungicide that shows toxicity to aquatic embryos, probably through rain-wash. Here, we specifically focus on its toxic effect on eye development in zebrafish, as well as the role of retinoic acid (RA), a metabolite of vitamin A that controls proliferation and differentiation of retinal photoreceptor cells, in this toxicity. Embryos were exposed to PBZ with or without RA from 2 to 72 h post-fertilization (hpf), and PBZ-treated embryos (2–72 hpf) were exposed to RA for additional hours until 120 hpf. Eye size and histology were examined. Expression levels of gnat1 (rod photoreceptor marker), gnat2 (cone photoreceptor marker), aldehyde dehydrogenases (encoding key enzymes for RA synthesis), and phospho-histone H3 (an M-phase marker) in the eyes of control and treated embryos were examined. PBZ exposure dramatically reduces photoreceptor proliferation, thus resulting in a thinning of the photoreceptor cell layer and leading to a small eye. Co-treatment of PBZ with RA, or post-treatment of PBZ-treated embryos with RA, partially rescues photoreceptor cells, revealed by expression levels of marker proteins and by retinal cell proliferation. PBZ has strong embryonic toxicity to retinal photoreceptors, probably via suppressing the production of RA, with effects including impaired retinal cell division.
Acknowledgement to Reviewers of Inventions in 2016
Authors:   Inventions Editorial Office
Published: January 2017

The editors of Inventions would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of Journal of Clinical Medicine in 2016
Authors:   Journal of Clinical Medicine Editorial Office
Published: January 2017

The editors of Journal of Clinical Medicine would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Acknowledgement to Reviewers of JFB in 2016
Authors:   JFB Editorial Office
Published: January 2017

The editors of Jfb would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2016.[...]
Liquid Phase Sintering of (Ti,Zr)C with WC-Co
Authors: Ma Taoran , Borrajo-Pelaez Rafael , Hedström Peter , Blomqvist Andreas , Borgh Ida , Norgren Susanne , Odqvist Joakim
Published: January 2017

(Ti,Zr)C powder was sintered with WC-Co following an industrial process, including an isotherm at 1410 °C. A series of interrupted sintering trials was performed with the aim of studying the sintering behavior and the microstructural evolution during both solid-state and liquid-state sintering. Reference samples, using the same elemental compositions but with the starting components TiC and ZrC instead of (Ti,Zr)C, were also sintered. The microstructure was investigated using scanning electron microscopy and energy dispersive X-ray spectroscopy. It is found that the (Ti,Zr)C phase decomposes into Ti-rich and Zr-rich nano-scale lamellae before the liquid-state of the sintering initiates. The final microstructure consists of the binder and WC as well as two different γ phases, rich in either Ti (γ1) or Zr (γ2). The γ2 phase grains have a core-shell structure with a (Ti,Zr)C core following the full sintering cycle. The major differences observed in (Ti,Zr)C with respect to the reference samples after the full sintering cycle were the referred core-shell structure and the carbide grain sizes; additionally, the microstructural evolution during sintering differs. The grain size of carbides (WC, γ1, and γ2) is about 10% smaller in WC-(Ti,Zr)C-Co than WC-TiC-ZrC-Co. The shrinkage behavior and hardness of both composites are reported and discussed.
Spray-Drying to Get Spin-Crossover Materials
Authors: Daro Nathalie , Moulet Lucie , Penin Nicolas , Paradis Nicolas , Létard Jean-François , Lebraud Eric , Buffière Sonia , Chastanet Guillaume , Guionneau Philippe
Published: January 2017

Spin-crossover (SCO) triazole-based coordination polymers can be synthesized by micelle techniques, which almost always lead to rod-shaped nanoparticles. In order to notably reach new morphologies, we explore here the potentiality of the spray-drying (SD) method to get SCO materials. Three SCO coordination polymers and a mononuclear complex are investigated. In all cases, the SD method obtains particles definitely showing SCO. The features of the latter are yet always different from those of the referenced materials, in the sense that SCO is more gradual and incomplete, in adequacy with the poor crystallinity of the powders obtained by SD. In the case of coordination polymers, the particles are preferentially spherical. Indications of possible polymorphism and/or new materials induced by the use of the SD method are evidenced. In the case of the mononuclear complex, the SD method has allowed reproducing, in a quick and easy way, the well-known bulk compound. This exploratory work demonstrates the relevance of the concept and opens the way to a systematic scrutiny of all the experimental parameters to tune the size, morphology, and properties of the SD-synthesized SCO particles.