bluuebunny/crossref_metadata_2025 huggingface dataset:
Het ‘getrouwe beeld’ in de financiële verslaggeving: immateriële vaste activa
Authors: Knoops Chris
Published: October 2019

Aan het getrouwe beeld van vermogen en resultaat dat de financiële verslaggeving moet geven, ligt een groot aantal afspraken, in de vorm van uitgangspunten en beginselen, ten grondslag. Deze zijn vastgelegd in de wet- en regelgeving, zoals in Nederland Titel 9 van Boek 2 van het Burgerlijk Wetboek en de Richtlijnen voor de Jaarverslaggeving van de Raad voor de Jaarverslaggeving.
De jaarrekening van financiële conglomeraten
Authors: Bakker Waldo , Camfferman C. , Van Der Wel Frans
Published: October 2019

Voor de verslaggeving van financiële conglomeraten (bankverzekeraars) in Nederland bestaan weinig specifieke voorschriften. Deze ondernemingen dienen daarom in belangrijke mate zelf te bepalen op welke wijze zij de verslaggevingvoorschriften voor banken en verzekeringsmaatschappijen combineren in hun concernjaarrekening. In dit artikel wordt beknopt verslag gedaan van een onderzoek naar de wijze waarop de conglomeraten in de praktijk met deze problematiek omgaan. Het artikel signaleert een aantal knelpunten en doet aanbevelingen voor enkele aanpassingen van de voorschriften.
De toetsing van de werking van de interne controle
Authors: Blokdijk Hans
Published: October 2019

In het juninummer 2002 van dit blad heeft Fred de Koning aandacht besteed aan mijn beschouwing in het maartnummer van 2001, waarin ik met name de toetsing van de werking van de interne controle in het kader van de accountantscontrole aan een kritische beschouwing heb onderworpen. Ik vind de bijdrage van De Koning zeer belangwekkend, zij het dat ik zijn visie niet steeds deel. Daarom waag ik mij aan een voortzetting van wat ik hoop dat een bredere discussie wordt. Eerst zal ik enkele kanttekeningen plaatsen bij zijn aanloop naar het pièce de résistance van zijn betoog, met name aan zijn voorafgaande beschouwingen over de effectiviteit van het Audit Risk Model en de verbreding van de aandacht van inherent risico naar bedrijfsrisico. De kern van zijn, en mijn, beschouwing betreft het toetsen van de werking van de interne controle. Nadat ik hierop ben ingegaan, besteed ik nog specifieke aandacht aan de beschouwingen van De Koning over enkele controlemiddelen.
Beoordeling van de interne controle in het kader van de accountantscontrole
Authors: De Koning Fred
Published: October 2019

Het Audit Risk Model heeft de laatste jaren vanuit verschillende invalshoeken ter discussie gestaan. Door de voorzitter van de SEC is eraan getwijfeld of het wel tot een voldoende effectieve vorm van accountantscontrole leidt. Anderen hebben voorgesteld het inherente risico (al dan niet tezamen met het interne-controlerisico) te vervangen door het bedrijfsrisico. Blokdijk heeft twijfels geuit of het model, en met name de toetsing van de werking van de interne controle, wel uitvoerbaar is. In dit artikel wordt de kritiek op het Audit Risk Model geanalyseerd. De conclusie daaruit is, dat in het kader van de accountantscontrole meer aandacht aan de beoordeling van opzet en werking van de interne controle moet worden besteed, waarbij het toetsen van de werking van de interne controle, ook in geautomatiseerde omgevingen, zeer wel mogelijk is.
Forensische accountants: rollen en procedures
Authors: Blokdijk Hans
Published: October 2019

Forensische accountants liggen onder vuur. Dit lijkt te wijten aan het feit dat zij vaak een dubbelrol spelen: onderzoeker van feiten en oordelende deskundige. Daarom wordt een strikte scheiding van deze rollen voorgesteld. Deze wordt ook uitgewerkt voor de te volgen procedures, met name die van ‘hoor en wederhoor’, mede in het licht van tuchtrechtelijke uitspraken. Besloten wordt met een korte beschouwing over de positie van de forensische accountant in het Nederlandse reglementaire bestel.
Het gebruik van alternatieve financiële prestatie-indicatoren in persberichten
Authors: Marseille E. A. , Vergoossen Ruud
Published: October 2019

Persberichten over de jaarresultaten van beursgenoteerde ondernemingen komen eerder uit dan de jaarrekening zelf en krijgen veel aandacht van de media. Dat laatste geldt ook voor de persberichten waarmee kwartaal- en halfjaarcijfers naar buiten worden gebracht. Het is daarom van groot belang dat deze persberichten eenduidige en betrouwbare informatie presenteren. Dit artikel doet verslag van een onderzoek naar het gebruik van alternatieve (niet-gedefinieerde) financiële prestatieindicatoren in de persberichten van 146 beursgenoteerde ondernemingen. Daaruit blijkt dat die veelvuldig en soms op misleidende wijze worden gebruikt. Zij hebben veelal een prominente plaats in het persbericht, terwijl een nadere toelichting of een aansluiting met gedefinieerde (winst)begrippen regelmatig ontbreekt. Ook valt er in de tijd gezien in de persberichten een weinig consistent gebruik van alternatieve financiële prestatie-indicatoren te constateren. Zolang het gebruik van alternatieve financiële prestatie-indicatoren niet goed is geregeld, doen beleggers er goed aan de nodige voorzichtigheid te betrachten bij het nemen van beslissingen op basis van in persberichten gepresenteerde financiële resultaten.
De toegevoegde waarde van audit software
Authors: Schouten R. P.
Published: October 2019

In dit artikel wordt ingegaan op de toegevoegde waarde van audit software, zowel binnen de accountantscontrolepraktijk als daar buiten. Naast de ‘wat vraag’ (wat is audit software?) wordt ook ingegaan op de ‘hoe vraag’ (hoe wordt audit software toegepast, en hoe zou je het kunnen toepassen in de praktijk?) Met name wordt ingegaan op de audit softwarepakketten ACL en WinIDEA, die speciaal zijn geschreven voor data-analyses als onderdeel van de accountantscontrole. Om een goed beeld te geven van de mogelijkheden van deze audit softwarepakketten wordt in dit artikel ingegaan op de functionaliteit. Er bestaan heel veel goede toepassingsvoorbeelden die ook een goed beeld geven over de mogelijkheden. Maar in de toepassing van audit software kan het ook serieus verkeerd gaan. Om het risico van falen tot een minimum te beperken is in dit artikel een methode uitgeschreven die zijn nut in de praktijk heeft bewezen. Deze methode is gestoeld op de algemeen geaccepteerde controlemaatregelen, maar is daarentegen ook voor een belangrijk gedeelte voortgekomen uit praktijkervaring. De verkregen wijsheid door schade en schande is in deze methode geïncorporeerd. De methode is er tevens voor bedoeld om ervoor te zorgen dat het wiel niet nogmaals wordt uitgevonden c.q. de lezer te waarschuwen voor valkuilen.
Time-Driven Activity-Based Costing
Authors: Corbey Michael
Published: October 2019

De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.
De Nederlandse Corporate Governance Code
Authors: Strikwerda Hans
Published: October 2019

Er wordt vaak verwezen naar de Nederlandse Corporate Governance Code (NCGC) als bron voor normen voor goed bestuur van ondernemingen. Wanneer de NCGC tegen het licht wordt gehouden van de feitelijke praktijk in het bedrijfsleven, in het bijzonder de kritische rol van de functie van management control en de problemen daarmee, dan vraagt dit om een aantal correcties in de NCGC. Daarnaast speelt een institutionele verandering in de vorm van de gevolgen van de toenemende rol van ongecodificeerde en persoonsgebonden kennis voor de eigendomsverhoudingen rond ondernemingen. Deze wordt wel erkend door de kapitaalmarkt, maar niet in systemen voor corporate governance en vormt een impairment van de institutionele grondslagen van het systeem voor corporate governance, waarmee in de praktijk rekening moet worden gehouden. Het vertalen van die verschuiving in eigendom in een code voor corporate governance is een internationaal vraagstuk. Vandaar dat in dit artikel een onderscheid wordt gemaakt tussen correcties en vernieuwing. De in dit artikel geformuleerde inzichten hebben consequenties voor hoe om te gaan met de vereiste van pas-toe-of-leg-uit.
Le recours à l’Angleterre dans les débats publics de la France révolutionnaire
Authors: Dupuy Pascal
Published: October 2019

Pour beaucoup de députés, au-delà de leurs convictions philosophiques ou politiques, il s’agissait pour la plupart, à la suite d’un mouvement initial de sympathie pour le réformisme anglais, de ressusciter ou de maintenir un courant anglophobe dont les racines sortaient en réalité renforcées depuis au moins le milieu du siècle. Ces sentiments hérités d’anglophobie chez les députés se coulent dans la réalité des rapports entre révolution et contre-révolution et se réactualisent dans le contexte politique et diplomatique d’après 1792. Les principes de souveraineté générale, de droit des peuples à l’exercice de leur souveraineté nationale s’accordaient assez mal avec « l’impérialisme » politico-naval et la domination commerciale de l’Angleterre.
L’énigme, une clef d’interprétation de l’architecture ?
Authors: Léchot Timothée
Published: October 2019

Dans les périodiques du XVIIIe siècle, un nombre remarquable d’énigmes et de logogriphes porte sur l’architecture. Les réponses de ces devinettes versifiées peuvent désigner des constructions connues de tous, comme le château de Versailles ou la colonnade du Louvre, des réalisations qui caractérisent l’espace urbain, comme les enseignes des marchands, ou des éléments qui relèvent de l’espace domestique, comme la cheminée ou l’escalier. À côté d’autres sources, les énigmes déploient un imaginaire architectural qui reste à étudier. Elles révèlent certains traits saillants des motifs architecturaux dans les représentations collectives et permettent de suivre l’évolution de ces représentations sur une longue période. Réciproquement, il existe un imaginaire architectural de l’énigme : ce jeu littéraire possède sa propre architecture textuelle labyrinthique que les auteurs et les théoriciens cherchent à définir. Dans cette perspective, beaucoup de textes décrivent des motifs ou des espaces qui troublent la frontière entre l’intérieur et l’extérieur, le privé et le public, le caché et le visible. Enfin, l’énigme et le logogriphe apparaissent comme des entreprises ludiques de déconstruction. En démembrant et en recomposant des mots, les devinettes explorent l’architecture du langage.
El valor de lo efímero. Aproximaciones al concepto de melancolía
Authors: Fernández Gallardo Antonio
Published: October 2019

El propósito de este trabajo es mostrar por qué la melancolía ocupa un lugar privilegiado en nuestro acervo cultural. Después de más de dos mil quinientos años, sigue despertando un creciente interés como testimonian las diversas muestras dedicadas a esta afección milenaria, la profusión de ensayos o los diversos congresos que han abordado esta temática. En nuestro recorrido analizaremos algunas de las razones que hacen de la melancolía un término rico, ambiguo y complejo, nos remontaremos a la protohistoria del concepto, consideraremos los textos fundacionales que lograron que llegase a ser considerada una característica central de la condición humana y, finalmente, esbozaremos, a partir de los interrogantes que Kristeva plantea a propósito de Lo perecedero, de Freud, la relación entre belleza y melancolía.
Del componente crítico de la ontología hermenéutica. Reflexiones en torno a la analítica del acontecer del Dasein
Authors: Periáñez Llorente Luis
Published: October 2019

Las críticas contra Martin Heidegger por su supuesto suprahistoricismo o el desarraigo empírico de su ontología fundamental han sido abundantes y de diverso tipo. El presente artículo pretende confrontarlas con el estudio minucioso de la analítica del acontecer del Dasein, por cuanto el autor encuentra en ella justo la base teórica de una filosofía consciente de los límites infranqueables de la existencia histórica y de la forma como la realidad empírica articula significados, valores, pautas de comportamiento, narrativas… en definitiva, un sentido. De esta forma encontramos en la analítica del acontecer del Dasein el suelo teórico sobre el que cabe pensar el proyecto de una ontología del presente. En favor de esta segunda tesis, se desarrollan algunas reflexiones sobre lo específico de nuestra realidad contemporánea buscando medir el alcance de las tesis heideggerianas. Lo que este artículo halla finalmente es la existencia de un componente crítico inherente a la filosofía heideggeriana, a partir del cual puede comprenderse sin misticismos la idea del Destino.
El posgrado en la UNAN-Managua y su relación con la sociedad nicaragüense I: historia y actualidad
Authors: Escobar Soriano Álvaro Antonio
Published: October 2019

Este artículo expone de manera sintética y objetiva la primera parte del análisis documental que tiene por objetivo: a) presentar la descripción actual del posgrado en la UNAN-Managua, basada directamente en el Plan de Mejora Institucional (POAI 2015-2019), y de manera particular con el Plan Operativo Anual 2017, sin dejar de lado su desarrollo histórico. El posgrado en la UNAN-Managua ha atravesado por dos fases: la primera, que denominamos inicial, se desarrolló en la década de los 80; la segunda fase, que llamamos de expansión difusa. La descripción actual del posgrado se puede realizar desde varias dimensiones que se relacionan directamente con su quehacer. El conocimiento de estas, pasa por percibir lo mejor posible el impacto social del posgrado desarrollado en la universidad. Por consiguiente, se requiere explicitar y objetivar su desempeño y su relación con la realidad nacional de acuerdo con los ejes: relación con las instituciones del Estado, relación con la empresa privada y relación con la comunidad.
Determinación Serológica de Anticuerpos IgM para Toxoplasma Gondii en embarazadas que habitan en la zona N°4 de Juigalpa
Authors: Lazo Guerrero Yuber Ariel , Bonilla Alondra Lileana , Buitrago Sara , Duarte Mairelys
Published: October 2019

Como describe Botero y Restrepo, la toxoplasmosis es una infección producida por un protozoo Toxoplasma Gondi intracelular de la subclase coccidia que afecta a una parte de la población en todo el mundo, se asocia con una infección congénita y abortos. El objetivo de este estudio es determinar serológicamente la presencia de Anticuerpos IgM del Parasito Toxoplasma Gondii en mujeres embarazadas que habitan en la Zona número 4 de Juigalpa.  La investigación se llevó a cabo con el propósito de conocer el grado de positividad que presentaban las muestras sanguíneas de estas personas, el instrumento utilizado en esta investigación fue la encuesta y el análisis serológico a muestras sanguíneas, los datos obtenidos fueron insertados en un programa probabilístico (SPSS).

Esta investigación se posiciona en el paradigma positivista, en el que participaron 21 mujeres embarazadas. El examen de Toxoplasma gondii se llevó a cabo a través del método ELISA IgM. El 23.8% del 100% de las muestras analizadas provenientes de las participantes en la investigación, presentaron positividad para anticuerpos de tipo IgM, lo cual es un peligro para una mujer embarazada ya que si la madre se infecta de toxoplasmosis durante el embarazo, hay muchas posibilidades de que transmita la infección al feto, y el porcentaje de riesgo de transmisión es mayor cuanto más avanzada se encuentra la gestación en el momento de contraer la infección, siendo del 15% si esta ocurre durante el primer trimestre, del 30% durante el segundo trimestre, y llegando al 60% en el tercer trimestre
A Quantitative Exploration of Culturally-Pluralistic Segmentation Among Millennials
Authors: Thanos Lori M. , Clark Sylvia D.
Published: October 2019

The goal of this study is to expand upon recent qualitative research examining elements of culturally-pluralistic segmentation of Millennials in a large northeastern community college. The present study is a quantitative follow-up, incorporating data collected at the same New York City institution. The intention is to explore patterns and trends detected in the qualitative wave, with an eye toward solidifying findings using more sophisticated measures. A multivariate statistical method was employed, based on in-class surveys administered to 110 students. The object was to determine whether cultural pluralism’s influence varied between Millennial segments, specifically its effect on ethnic food purchases and consumption habits, as well as any possible acculturation influences on those behaviors. Findings indicate that, on average, younger Millennials tend to exhibit more culturally-pluralistic purchase behavior than do older Millennials. Additionally, female Millennials typically display significantly less cultural pluralism than do their male counterparts. This research bolsters cultural pluralism as a segmentation method and can assist in development of marketing stratagem, while also furnishing a unique and inestimable contribution to current literature.
Penetrating Keratoplasty with a Preserved Donor Cornea in Veterinary Ophthalmology
Authors: Usha Boris. V. , Kontsevaya Svetlana Y. , Lutsay Vladimir I. , Nityaga Inga. M. , Lukashina Uliyana E.
Published: October 2019

The present article describes the penetrating keratoplasty using the technique of rehydration of donor cornea dehydrated over silica gel, as well as complications that can arise. The indications included corneal ulcers, descemetocoele, corneal sequestrum and corneal perforation. 37 (88.37%) out of 43 corneal transplants had a favorable outcome in surgeries with complete excision of abnormal tissues. In 5 cases (11.63%), the authors faced such complications as suture failure, formation of anterior synechias, incomplete epithelization after the suture removal, and transplant swelling reversed with the preservation of eye optical functions, and secondary glaucoma in the late postoperative period that ended up in eyeball endoprosthesis transplantation. Due to a high rate of efficiency of the proposed method, penetrating keratoplasty with rehydrated grafts can be recommended for the treatment in case of medical emergency experienced by cats and dogs.
A Strong Link Between Organic Chemistry and Chemical Crystallography Started a Century Ago
Authors: Kojić-Prodić Biserka , Molčanov Krešimir
Published: October 2019

The article sheds light on some historical crossings of organic chemistry and chemical crystallography. It connects past and present bringing into the focus Prof. Kata Mlinarić-Majerski’s research. An impact of structural chemistry on organic synthesis and reactivity is shown. X-ray structure analysis was established as a unique method to determine the composition and architecture of synthetic and natural organic molecules, already in the second decade of the last century; some of historical and scientific milestones are shown. Numerous controversies were solved, when intriguing molecular structures had been determined and the nature of chemical bond was clarified. An absolute structure (chirality) determination using an anomalous dispersion of X-rays was an important step forward, particularly in pharmaceutical industry. Structural data provided by X-ray crystallography, stored by Cambridge Structural Data Centre have been of great impact on many areas of science. They are closely related to intra- and intermolecular forces and structure/function correlations directing us to synthesis of compounds with designed properties. The developments of supramolecular chemistry, crystal engineering, materials science, and most of all of molecular machines have been assisted by chemical crystallography. The essay does not aim to review the complete scientific opus of Prof. K. Mlinarić-Majerski but it is focused on some of the highlights of her research. The interdisciplinary approach in her research is related to the use of X-ray structural analysis to define molecular architecture, conformational chirality, conformational isomerism, and get insight into reaction paths, interactions governing molecular assembling, and to recognise chemical properties of new compounds. In these researches the X-ray crystallographers were involved.
Endoscopic transnasal resection of tuberculum sellae meningioma - case report
Authors: Kozok-Paździor Monika , Dobosz Paweł , Sobolewska Aleksandra , Sobański Dawid
Published: October 2019

Introduction: Tuberculum sellae meningiomas (TSM) represent 5-10% of all intracranial meningiomas. Tumours are located on tuberculum sellae or chiasmatic sulcus of the sphenoid bone. These suprasellar lesions often displace the optic nerves causing visual impairment that is commonly the presenting symptom. Tuberculum sellae meningiomas are traditionally operated by transcranial approach. There is an alternative method to remove tumours of anterior skull base by using endoscopic transnasal surgery. Methods: In this article we describe a case of the patient with tuberculum sellae meningioma. Results: 63-year old women was diagnosed due to a headache, facial sensation defects on the right and peripheral vision loss. Ophthalmology examination showed bitemporal vision loss up to 10-15%. Using magnetic resonance imaging scan the tumour of diameter 8.1x8.0mm was located in tuberculum sellae. The endoscopic transsphenoidal operation was made confirming diagnosis of meningioma. In postoperative period the symptoms was almost completely minimalized. Conclusion: The treatment of choice for tuberculum sellae meningiomas is a surgery. Neurosurgeons have two options to remove the tumour: by transcranial approaches or via endoscopic transsphenoidal surgery with rhinologist. The decision of the optimal surgical technique should be individually made. Knowing possible complications during endoscopic approach, the benefits prevail. Cerebrospinal fluid leak is still challenging but using nasoseptal flap (Hadad’s flap) makes reconstruction easier. Recovery is quicker and postoperative results are promising.
Isolated invasive fungal sphenoid sinusitis – a case study
Authors: Cieślik Joanna , Dobosz Paweł
Published: October 2019

Invasive fungal sphenoid sinusitis is a rare and potential life threating disease. An incidence rate of fungal sphenoiditis among patients with isolated sphenoid disease varies from 4.5% to 26.8%. Generally the symptoms of sphenoid sinusitis are non-specific and include headaches, visual disorder, post nasal drip, nasal obstruction and paralysis or paresis of single or multiplicitous cranial nerves. In this study, a case of isolated invasive fungal left sphenoiditis in immunocompetent 56-year-old woman is described. The first sinus computed tomography (CT) examination revealed complete opacification of the left sphenoid sinus, she second CT scans showed also erosions of the sphenoid sinus bony walls. Endoscopic sinus surgery was performed and intraoperatively fixed and dilated left pupil was observed thus surgery team decided to finish an operation immediately. Ophthalmologist diagnosed the left oculomotor nerve paresis. Pathologic analysis demonstrated fungal hyphae morphologically identical to Aspergillus spp. Due to suspicion of cerebrospinal fluid (CSF) leak, increasing pneumocephalus and manifestation of mental changes in our subject, endoscopic reoperation with CFS fistula closure was done nine days after the first operation. The patient was treated with intravenous voriconazole and ceftriaxone for one month, and after discharge with itraconazole for 3 months. The full recovery of the left oculomotor nerve function ensued 4 months after surgery and no signs of recurrence of the fungal disease were present up to date.
Termomodernizacja budynków zabytkowych Część 1. Uwarunkowania prawne
Authors: Orlik-Kożdoń Bożena
Published: October 2019

Artykuł przedstawia zagadnienia problemowe towarzyszące działaniom na rzecz podnoszenia efektywności energetycznej głównie w kontekście termomodernizacji przegród zewnętrznych budynków zabytkowych.
LPWAN - inteligentne sieci niskoenergetyczne
Authors: Nowak Marisz , Urbaniak Andrzej
Published: October 2019

W artykule przedstawiono możliwości wykorzystania niskoenergetycznych sieci komunikacyjnych do zarządzania inteligentnym budynkiem i miastem. Omówiono wykorzystanie bezprzewodowej komunikacji niskoenergetycznej do zdalnego monitorowania zużycia mediów. Przedstawiono propozycję sieci komunikacyjnych wspomagających inteligentne magazynowanie energii pozyskiwanej ze źródeł odnawialnych oraz inteligentne zarządzanie rozdziałem tej energii do odbiorców w kontekście coraz powszechniejszej elektromobilności.
A cutaneous angiomyolipoma case mistaken for a parotid mass
Authors: Çaytemel Berkay , Yağcı ibrahim , Bozbora Erol , Polat Beldan
Published: October 2019

Angiomyolipoma is a benign tumor consisting of vascular structures, smooth muscle and adipose tissue. It is most commonly found in the kidney and more infrequently in the liver, lung, heart, intestines, nasal cavity, oral cavity and ear. Cutaneous angiomyolipomas are very rare and show some differences with non-cutaneous angiomyolipomas, these are mostly located in the distal extremities and due to trauma, HMB-45 antibody negativity and appear more frequently in men.
All cases except one presented until today were observed not to have cellular atypia; thus, cutaneous angiomyolipomas are considered not to perform malign transformation. It is thought that total excision of the mass is adequate in treatment of cutaneous angiomyolipoma.
Our case applied to our clinic with a left preauricular mass which was thought to be a parotid mass after initial physical examination. After magnetic resonance imaging (MRI) scan was performed, it was seen that the mass did not originate from parotid gland After the FNAC resulted non-diagnostic, the mass was excised. Pathological examination revealed "angiomyolipoma" diagnosis.
Korona Warszawy - najwyższe z najwyższych. Mennica Legacy Tower
Authors: Nowak Anna , Markowski Hubert
Published: October 2019

Artykuł przedstawia koncepcję
oraz aspekty techniczne budowy wieżowca
Mennica Legacy Tower. Prezentuje układ
funkcjonalny budynku oraz przybliża proces
jego budowy. Zawiera także informacje na
temat rozwiązań konstrukcyjnych, elewacji
i architektury wnętrz.
Istota sankcji podatkowej w podatku akcyzowym a zasada proporcjonalności – wybrane problemy orzecznictwa
Authors: Rycielski Radosław
Published: October 2019

Artykuł dotyczy analizy przepisu art. 89 ust. 14 ustawy z dnia 6 grudnia 2008 r. o podatku akcyzowym w zakresie, w jakim warunkuje zastosowanie stawki podatku akcyzowego od spełnienia warunku z przepisu art. 89 ust. 14 tej ustawy oraz w przypadku niedochowania obowiązku sporządzenia i przekazania zestawienia oświadczeń nabywców wyrobów energetycznych (oleju opałowego) w wyznaczonym terminie w kontekście zgodności tych przepisów z Konstytucją RP oraz regulacjami unijnymi. Przedmiot analizy to przede wszystkim obowiązująca linia orzecznicza w sądownictwie administracyjnym oraz wybrane aspekty orzeczeń Trybunału Konstytucyjnego odnoszące się do tych zagadnień, jak również orzecznictwo TSUE. Zwrócono też uwagę na postulaty de lege ferenda dotyczące zmniejszenia dolegliwości sankcji w postaci wysokiej stawki podatku akcyzowego z tytułu naruszenia obowiązków wiążących się jedynie z kwestią sprawozdawczości.
VAT – krajowe odwrotne obciążenie. Bilans 7 lat
Authors: Modzelewski Witold
Published: October 2019

: W artykule dokonano podsumowania 7 lat obowiązywania w ustawie z dnia 11 marca 2004 r. o podatku od towarów i usług odwrotnego obciążenia. Wskazano na przebieg procesu rozszerzania katalogu towarów objętych odwrotnym obciążeniem. W artykule przytoczono argumenty na rzecz wprowadzenia odwrotnego obciążenia oraz poddano je krytyce oraz podkreślono negatywne skutki funkcjonowania omawianego rozwiązania w prawie podatkowym.
UPPER PLEISTOCENE TO RECENT SHELF AND UPPER-SLOPE DEPOSITS OF OFFSHORE MISSISSIPPI-ALABAMA
Authors: KINDINGER JACK L.
Published: October 2019

A high-resolution single-channel seismic survey of the Mississippi-Alabama continental shelf and upper slope revealed relatively thin upper Pleistocene and Holocene deposits. The stratigraphy was defined by identifying depositional and erosional episodes recognized on seismic profiles by geomorphic patterns, high-angle clinoform progradational deposits, buried stream entrenchments, planar conformities, and erosional unconformities.

The regional bathymetry shows a gently sloping shelf with a relatively steeper continental slope. Local tectonics have had minimal effect on the shelf, with surface and subsurface faults exhibiting a random pattern. Diapirs on the shelf break and upper slope, in contrast, have created several topographic highs with associated faults.

The upper Pleistocene shelf and slope deposits are examples of two depositional environments, including four differentiated areas: inner shelf, middle shelf, outer shelf, and upper slope. The presence of sandy sediments in the shelf deposits is inferred to be the result of reworking by marine processes.

A five-stage model of sedimentation and shelf evolution is presented. The earliest stage (stage 1) is the early Wisconsinan transgression across a seaward-sloping erosional horizon. During the transgression, this paleosurface was overlain by a thin (< 10 m) layer of sediments (stage 2). The third stage was the late Wisconsinan regression, during which fluvial channels eroded the shelf, forming a thick (> 90 m) shelf margin delta. The Holocene transgression deposited a thin layer of sediment over parts of the shelf (stage 4). The last depositional episode occurred during the Holocene highstand and was the progradation of the St. Bernard delta (stage 5).
REASONS FOR AND SIGNIFICANCE OF DEEP, HIGH-RANK HYDROCARBON GENERATION IN THE SOUTH TEXAS GULF COAST
Authors: Price Leigh C. , Clayton Jerry L.
Published: October 2019

Organic geochemical analyses of Tertiary to Jurassic rocks from a 6,704 m wellbore in LaSalle County, Texas (interior South Texas Gulf Coast) revealed two hydrocarbon (HC) generation zones: a shallow (2,255–2,682 m) zone with a HC concentration maximum at a vitrinite reflectance (Ro) of 0.9, and a deep zone (4,000–5,791 m) with a HC concentration maximum at Ro = 3.4.

The shallow zone was due to generation from terrestrial-based (Type III) organic matter (OM), and organic-geochemical data of this zone agreed with results of other studies of HC generation from Type III OM and closely followed the generally accepted model of organic metamorphism. In contrast, the deeper, carbonate-rich, Lower Cretaceous to Jurassic rocks contained a marine-derived OM, and significant organic-geochemical changes accompanied this change in OM type at a lithologic break at 3,300 m in the well bore: 1) Hydrogen indices sharply increased. 2) ROCK EVAL Tmax and Transformation Ratio values sharply decreased. 3) Gas chromatograms of C15+ saturated and aromatic HCs had mature characteristics above the break and immature characteristics below the break. 4) In both the saturated and aromatic HCs, molecular compositions and compound ratios, which had been continually increasing to mature values with depth, strongly reversed themselves to very immature values. The immature characteristics of bitumen from the carbonate-rich rocks below the lithologic break are believed to be largely original characteristics which had not yet been diluted by significant HC generation.

Below the lithologic break, the maturity of both the saturated and aromatic HCs increased up to a deep generation zone defined by a sharp increase in the concentration of C15+ bitumen at 4,116 m (Ro = 1.9), followed by increases in the concentrations of C15+ saturated and aromatic HCs at 4690 m (Ro = 2.5), and 4,910 m (Ro = 2.8), respectively. A maximum in C15+ HC and bitumen concentrations at 5,242 m (Ro = 3.4) was followed by a decrease to background values by 5,821 m (Ro = 4.5) from primary migration. Thus, a generation sequence was encountered of resins and asphaltenes being generated first, followed by saturated and then aromatic HCs. A thermal deadline for C15+ HCs was apparently being approached at well bottom at Ro = 7.0.

The moderate to high amounts of C15+ bitumen and HCs, and the measurable to moderate amounts of generation potential in the deep, high-rank (Ro = 1.3–7.0) rocks of this well bore do not agree with the hypothesis of a thermal deadline for C15+ HCs in fine-grained rocks by Ro = 1.35. The organic maturation path of the marine-derived (presumed hydrogen-rich OM) from the deep rocks of this well supports the conclusions of other studies, that hydrogen-rich OM may have higher activation energies than Types II-S and III OM and therefore requires higher burial temperatures and maturation ranks to initiate and sustain HC generation and primary migration.
On the Origin of Hydrocarbons in the Gulf of Mexico Basin–A Reappraisal
Authors: Bissada K. K. , Katz B. J. , Barnicle S. C. , Schunk D. J.
Published: October 2019

The origin of hydrocarbons in the Gulf of Mexico basin has been a subject of controversy for many years. One series of arguments invokes source rocks of average organic enrichment, pervasively distributed throughout the Cenozoic sequence and intimately associated with the reservoir system. Other arguments invoke organic-rich, discrete source rocks not in direct contact with the reservoirs, possibly in pre-Tertiary sequences drained by deep-rooted faults and piercement structures.

Geochemical analyses of hundreds of crude oils, natural gases, and nonreservoir rocks from the Mesozoic and Cenozoic trends along the northern Gulf of Mexico basin and from DSDP sites indicate the general inadequacy of the Oligocene to Recent section to source significant oil accumulations. Furthermore, isotopic data indicate that much of the gas found in Neogene and Quaternary reservoirs is thermogenically derived from much greater depths where maturation is consistent with dry gas generation.

Geochemical data from several Mesozoic and Paleogene units in the basin indicate the existence of excellent oil-prone source rocks. It is proposed that such units extend below Cenozoic producing trends and are drained by deep-rooted faults and piercement salt structures. Maturation history, structural style, and patterns of migration and remigration control the variable productivity along the various trends.
Gas Chromatography as a Development and Production Tool for Fingerprinting Oils from Individual Reservoirs: Applications in the Gulf of Mexico
Authors: Kaufman R.L. , Ahmed A.S. , Elsinger Robert J.
Published: October 2019

Unique gas chromatographic fingerprints of oil from individual reservoir units can be obtained when careful attention is paid to sample collection and analytical technique. The comparison and correlation of these fingerprints can be used to evaluate reservoir continuity, identify well production problems and assign the relative amounts of production to specific intervals when production is commingled. This use of fluid geochemistry is a useful accompaniment to the more traditional reservoir geology and production engineering tools, such as well logs and well tests. The result is a more complete understanding of reservoir characteristics. The chromatographic technique can be applied in the early stages of field development as well as the later stages of reservoir management. This paper describes the technique of reservoir typing through gas chromatography and illustrates its use with several geologic and engineering case histories from Angola and the Gulf of Mexico.
Evidence for Large-Scale Vertical and Lateral Migration of Formation Waters, Dissolved Salt, and Crude Oil in the Louisiana Gulf Coast
Authors: Hanor Jeffrey S. , Sassen Roger
Published: October 2019

Spatial variations in properties of both inorganic and organic components of Louisiana Gulf Coast fluids provide insight into migration pathways of formation waters and hydrocarbons. The salinity variation of subsurface formation waters, for example, helps delineate the regional permeability field of a sedimentary basin and pathways of long-range solute transport. Variations in the carbon isotopic composition of crude oils help to establish sources of hydrocarbons and pathways of migration.

In the Louisiana coastal parishes, aqueous fluid flow directions in most of the deep, geopressured sediments are nearly vertically up. Contrary to the presumed membrane behavior of the shale-rich sediments of the geopressured zone, however, pore water salinities also increase upward. It is possible, therefore, that fluids are being channeled through fractures and faults, rather than through matrix porosity. Geochemical characteristics of crude oils in thermally immature Tertiary reservoirs of the shallow hydropressured zone suggest that they have been emplaced by vertical migration from deeper and older geopressured source rocks.

The 2 to 3 km-thick, sand-rich hydropressured zone which overlies the geopressured sediments in south Louisiana is far more dynamic hydrologically than previously recognized. Dissolution of salt diapirs generates brines at shallow depth and helps to produce pore-fluid density inversions sufficient in magnitude to drive large-scale vertical and lateral flow. Vertical mixing of oxygenated meteoric and formation waters may explain the presence of many biodegraded crude oils in south Louisiana.

Calculated fluid flow directions in the geopressured zone north of the coastal parishes have a pronounced lateral component to the north. Regional variations in pore water salinities suggest that fluids from the overpressured zone are channeled laterally updip through regionally continuous sand sequences of the Wilcox Group where they mix with brines formed by the dissolution of salt domes in the Northern Louisiana and Mississippi salt basins 200 km to the north. Geochemical characterization of crude oils in Wilcox reservoirs in this area suggests that long-range lateral migration from deeply buried Lower Tertiary source rocks to the south has occurred. Some of these crude oils have been altered by water washing, suggesting a zone of significant fluid flow exists along the axis of the Mississippi Embayment.
BIPOLAR SIMPLE-SHEAR RIFTING RESPONSIBLE FOR DISTRIBUTION OF MEGA-SALT BASINS IN GULF OF MEXICO?
Authors: WATKINS JOEL S. , MacRAE GRANT , SIMMONS GREGORY R.
Published: October 2019

Major salt basins in the Gulf of Mexico region are distributed in a diagonally symmetric manner with greatest abundances of salt located in the northeastern (Texas-Louisiana shelf and slope basin) and southwestern (Campeche basin) quadrants. Basement elevation and hydrocarbon distribution are also diagonally symmetric. Highest basement elevations occur in the southeastern (Yucatan) and northwestern (Llano-San Marcos Arch) quadrants. Hydrocarbon distribution mimics salt distribution.

We believe that these diagonal symmetries are a consequence of the nature of the rifting process. We envisage a simple-shear rift sequence in which the Gulf basin is fractured and fragmented by a series of northwest-southeast trending transfer faults. The transfer faults divide the lithosphere into segments characterized by different rates of extension, amounts of extension, and most importantly, directions of detachment dip.

The principal transfer fault is the Brazos transfer fault (BTF). It parallels the eastern margin of the Llano Uplift-San Marcos Arch in the northern Gulf and may follow the Ticul fault in western Yucatan. The basal detachment surface in the segment northeast of the BTF dips southeast, whereas the detachment southwest of the BTF dips northwest. The Llano-San Marcos and Yucatan areas belong to paleo upper (or breakoff) plates, whereas major salt basins overlie subsided lower (or breakaway) plates.
INCISED VALLEYS IN THE BRENT GROUP OF NORTHWEST HUTTON FIELD, UK NORTH SEA: FILL CHARACTERISTICS, GEOMETRIES AND COMPARISON WITH OUTCROP ANALOGUES FROM THE BOOK CLIFFS, UTAH
Authors: FLINT STEPHEN , HOWELL JOHN , KNIGHT SIMON , TILBROOK ANDY
Published: October 2019

The Middle Jurassic Brent Group of Northwest Hutton Field includes recently recognized incised valley systems in the Etive and Ness formations. These valleys were cut during relative sea-level falls and back-filled during subsequent rises. Valley-fills comprise mixed fluvial-tidal and purely fluvial rocks. Their grain size, orientation, and geometry contrast markedly with volumetrically greater highstand shoreface and delta mouth bar sheet sandstones. The valley-fills have significantly influenced production history of the field.

Published data from other Brent Group fields allows correlation of sequence boundaries semi-regionally. Incised valley-fills range from 1.5 to 15 km in width and appear to have been focused on the Northwest Hutton area through time. Similarly other Brent Group fields appear to have occupied interfluve positions at successive sequence boundary times. This observation reconciles historical conflicts over the presence of sequence boundaries in the Brent province, with some fields having only subtle expressions of these key regional surfaces. Comparison of Brent incised valleys with well exposed examples from the Book Cliffs, Utah increases confidence in valley-fill interpretation and allows prediction of likely ranges of geometry and fill type in undrilled areas. The Book Cliffs example also raises the issues of the nature and location of possible lowstand deposits in front of the Brent delta.
A formação da zona sul de Poços de Caldas, Minas Gerais
Authors: Da Silva Eduardo de Araujo , De Andrade Alexandre Carvalho
Published: October 2019

Poços de Caldas (MG) é uma cidade média localizada no Sul de Minas Gerais. Conhecida por suas belezas paisagísticas, a cidade é um ponto turístico reconhecido nacionalmente. Em seu espaço urbano, podem ser vistas diferenças significativas, tanto de construções, padrões urbanísticos e diferenças sociais, caso recorrente nas cidades inseridas na lógica capitalista. A partir da década de 1960, a cidade começa a crescer expressivamente, impulsionada pelas novas dinâmicas econômicas relacionadas à industrialização. Dessa forma, a cidade se organiza/reorganiza, criando novas áreas urbanas, como o caso da zona sul, que começa a ser predominantemente ocupada a partir da década de 1970. Na mesma década, empresas privadas instalaram unidades industriais na mesma região, induzindo a criação de infraestruturas. A zona sul apresenta índices socioeconômicos baixos para a população que ali reside, a homogeneidade social da zona sul e sua relativa descontinuidade com o restante do tecido urbano indicam segregação socioespacial.Palavras–chave: Cidade média, Urbanização, Segregação socioespacial.Abstract Poços de Caldas (MG) is a medium-sized city located in the south of Minas Gerais. Well known for its scenic beauty, this city is a nationally recognised tourist spot. In its urban space, relevant differences can be perceived, such as its buildings, urbanistic patterns and social inequalities that are recurrent in the cities inserted in the capitalist logic. By the 1960s, the city began to grow significantly, driven by the new economic dynamics related to industrialisation. Therefore, the city is organised/reorganised by creating new urban areas, such as the south zone, which began to be highly occupied from the 1970s. In the same decade, private companies have installed industrial buildings in the same region, encouraging the creation of infrastructures. The south zone presents low socioeconomic indexes for the population that resides there, the social homogeneity of the south zone and its relative discontinuity with the rest of the urban area indicate socio-spatial segregation.Keywords: Medium-sized City, Urbanization, Socio-spatial Segregation.
Produção e valorização do espaço urbano: o caso dos novos loteamentos de Alfenas-MG
Authors: Ribeiro Ariádina Aparecida Lelis
Published: October 2019

Este trabalho apresenta um estudo da expansão urbana no município de Alfenas-MG através dos novos loteamentos horizontais e suas implicações sobre a estrutura socioespacial da cidade. Evidencia-se que o crescimento horizontal da cidade está sendo impulsionado por uma intensa especulação imobiliária, viabilizada pelo poder, acumulação e competitividade pelo espaço. Tal processo provoca alterações na paisagem urbana e rural e, afeta os valores das residências já instaladas próximas aos novos loteamentos, assim como também dos moradores e dificulta o acesso às terras das camadas de menor renda, contribuindo assim, para o aprofundamento da desigualdade socioespacial, da exclusão social e segregação dos bairros da cidade. Buscou-se através de pesquisas bibliográficas, trabalhos de campo realizados e consultas em sites IBGE, entre outros, mostrar que esses novos loteamentos se tratam de uma visível especulação e antecipação espacial, pois a cidade, por mais que é considerada como média, não possui porte e demanda para tais empreendimentos, assim como também não possui estruturas para atender novas demandas sociais. Além disso, é plausível de atenção para que não ocorra novos empreendimentos imobiliários e que sejam realizados estudos e um planejamento urbano mais coerente com os ensejos da população.Palavras-chave: Produção do espaço, especulação imobiliária, cidade média, segregação,  acumulação.Abstract This research presents a study of urban expansion in the city of Alfenas-MG through the new horizontal subdivisions and their implications in the socio-spatial structure of the city. The horizontal growth of the city is being driven by intense real estate speculation, made feasible by the power, accumulation and competitiveness by the space. This process causes changes in the urban and rural landscape and affects the values of residences already installed in the vicinity of the new subdivisions, as well as of the residents and demanding access to the lands of the lower-income layers, thus contributing to the deepening of the socio-spatial conditions Inequality, Social exclusion and segregation of the city's neighborhoods. It was searched through bibliographical researches, field works and consultations in the IBGE, sites, among others, to show that these new subdivisions are a visible speculation and a spatial anticipation, since the city, although considered average, does not have size and demand By these companies, nor do they have the structures to meet new social demands. Besides, it is plausible to ensure that no new real estate developments occur and that studies and urban planning are conducted that are more consistent with the opportunities of the population.Keywords:  Production of space, real estate speculation, middle-sized city, segregation, accumulation.