bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of Epoxy Grout Containing Fine Waste from Production of Mineral Wool Board Insulation
Authors: Hodul Jakub , Žlebek Tomáš , Drochytka Rostislav
Published: February 2018

Within this work, it was experimentally verified that the waste from mineral wool board insulation production (WIRG) with high portion of glass recyclate (> 80%) and no organic material seems like ideal filler for polymer grouting materials. The main objective was to develop a progressive grout on epoxy basis with as high content of this secondary raw material as possible, while achieving physical and mechanical properties as e.g. very fast strength increase and high thermal resistance. With regard to the consistency of epoxy grout in the fresh state, three different filling were tested, namely 60%, 65% and 70%. The grout with lower filling is too fluid, and it is also disadvantageous from an economic point of view because a large amount of epoxy resin is used. On the other hand, at higher filing, it is not possible to mix the filler into epoxy resin properly. Setting of an optimal filler content in the mixture was performed mostly on the basis of the results of compressive and three-point flexural strength test. It was found out that the optimal amount of the filler is 65%. In case of the best formulation with optimal filler content (65% WIRG), the thermal resistance was monitored by determination of the glass transition temperature (Tg) by the dynamic mechanical analysis (DMA) method. Furthermore, the optical microscope with high resolution was used to monitor filler distribution and homogeneity of the hardened developed epoxy grout.
Rapid Detection of Ara h2 Using Single Walled Carbon Nanotube Based Biosensor for Peanut Allergen Control
Authors: Sobhan Abdus , Oh Jun Hyun , Lee Jin Young
Published: February 2018

Peanut protein Ara h2 is one of the serious food allergens contributing to the allergic reaction, causing the common reasons for food-related life threating problems over the world. The objective of this study is to develop single-walled carbon nanotubes (SWCNTs) based biosensor using 1-pyrenibutanoic acid succinimidyl ester (1-PBASE) as a linker for rapid detecting peanut allergen Ara h2 in foods. The detection principal of this biosensor was based upon the binding of Ara h2 to the anti-Ara h2 on the linker-modified SWCNTs connecting gold electrode in biosensor silicon template. The measurements of each step were achieved using linear sweep voltammetry (LSV) with a potentiostat for Ara h2 detection. The application of anti-Ara h2 as pAbs on linker immobilized SWCNTs surface increased the sensor resistance values. The developed biosensor showed significant resistance response with the increase in the concentration of Ara h2 from 0 to 1000 ng/mL. Indirect enzyme-linked immunosorbent assay (ELISA) was successfully applied to confirm the specificity of antibodies using 96-well microplates. Scanning electrone microscopy (SEM) confirmed the microstructure of SWCNTs. Sensor sensitivity and specificity were tested with different peanut allergens and the detection range (1-1000 ng/mL).
Finite Element Analysis for the Roll Forming Process of Rib
Authors: Jung Dong Won
Published: February 2018

Roll forming is a continuous profile production process to form sheet metal progressively into the desired shape with closer tolerances. The process offers several advantages such as complex geometrical shapes, high strength, dimensional accuracy, closer tolerances, better quality and consistency, high production rate, improved conformity, and good surface finish. Several parts of automobile body are produced with this process. Nowadays roll forming technology draws more attentions than before in the automotive industry. In this paper, A Finite Element Method applied to study von mises stress, equivalent plastic strain, thickness, plastic strain, longitudinal strain and spring back of the metal sheet with ribs formed by roll forming process. The thickness variation was almost -6.144%.
Energy Absorption Capability of Composite Hexagonal Array Systems: Numerical Analysis
Authors: Alkhatib Farah , Mahdi Elsadig
Published: February 2018

In this paper, in-plane dynamic crushing test of E-Glass hexagonal array systems has been carried out numerically, using LS-DYNA FE software package. Two array systems of woven E-Glass/epoxy hexagonal were studied; single column array system and multi-column array system. The volume of material used in all models was constant. The significant effects of changing arrays’ sequences and number of E-Glass layers in the hexagonal cells on the energy absorption capability are investigated. To validate the FEM, a single 45º hexagonal was modelled and crushed in X1 direction; the obtained numerical results were compared with the experimental results in terms of energy absorption capability, deformation modes and load-displacement curves, showing good agreement. Results obtained from single column array system showed that 1×4 array exhibited the higher energy absorption capability, whereas in multi-column array system, 4×3 array had the maximum value of energy absorbing compared to the whole studied models in this paper. As a conclusion, the multi-column array system has a higher energy absorption capability compared to the single column array system.
Numerical Study of Oil Storage Tanks during Planar Settlement
Authors: Wisnugroho Joko , Sutomo
Published: February 2018

Inspection and maintenance are necessary to maintain the continuity of critical equipment operations such as oil storage tank. The criteria for the various types of settlement specified in American Petroleum Institute (API) 653. However, the criteria for planar settlement could not be determined. In this paper, a finite element model is developed to study the hoop stress of the tank during planar settlement. In this paper, 384 finite element models were built in order to predict the most effective allowable planar settlement at oil storage tanks. Each model is variation of the tank size, shell plate thickness, seismic zone and planar tilt of the tank. Based on size of tank population in Pertamina, 8 of standard tank size from 500-10.000 m3were simulated. The simulation results are validated by case study in 500-5.000 m3full scale oil storage tank. From the results, equation for criteria of planar settlement has been created.
HLA Class II–Triggered Signaling Cascades Cause Endothelial Cell Proliferation and Migration: Relevance to Antibody-Mediated Transplant Rejection
Authors: Jin Yi-Ping , Valenzuela Nicole M. , Zhang Xiaohai , Rozengurt Enrique , Reed Elaine F.
Published: February 2018

Transplant recipients developing donor-specific HLA class II (HLA-II) Abs are at higher risk for Ab-mediated rejection (AMR) and transplant vasculopathy. To understand how HLA-II Abs cause AMR and transplant vasculopathy, we determined the signaling events triggered in vascular endothelial cells (EC) following Ab ligation of HLA-II molecules. HLA-II expression in EC was induced by adenoviral vector expression of CIITA or by pretreatment with TNF-α/IFN-γ. Ab ligation of class II stimulated EC proliferation and migration. Class II Ab also induced activation of key signaling nodes Src, focal adhesion kinase, PI3K, and ERK that regulated downstream targets of the mammalian target of rapamycin (mTOR) pathway Akt, p70 ribosomal S6 kinase, and S6 ribosomal protein. Pharmacological inhibitors and small interfering RNA showed the protein kinases Src, focal adhesion kinase, PI3K/Akt, and MEK/ERK regulate class II Ab-stimulated cell proliferation and migration. Treatment with rapalogs for 2 h did not affect HLA-II Ab-induced phosphorylation of ERK; instead, mTOR complex (mTORC)1 targets were dependent on activation of ERK. Importantly, suppression of mTORC2 for 24 h with rapamycin or everolimus or treatment with mTOR active-site inhibitors enhanced HLA-II Ab-stimulated phosphorylation of ERK. Furthermore, knockdown of Rictor with small interfering RNA caused overactivation of ERK while abolishing phosphorylation of Akt Ser473 induced by class II Ab. These data are different from HLA class I Ab-induced activation of ERK, which is mTORC2-dependent. Our results identify a complex signaling network triggered by HLA-II Ab in EC and indicate that combined ERK and mTORC2 inhibitors may be required to achieve optimal efficacy in controlling HLA-II Ab-mediated AMR.
Cutting Edge: A New Player in the Alternative Complement Pathway, MASP-1 Is Essential for LPS-Induced, but Not for Zymosan-Induced, Alternative Pathway Activation
Authors: Paréj Katalin , Kocsis Andrea , Enyingi Csenge , Dani Ráhel , Oroszlán Gábor , Beinrohr László , Dobó József , Závodszky Péter , Pál Gábor , Gál Péter
Published: February 2018

The complement system is a sophisticated network of proteases. In this article, we describe an unexpected link between two linear activation routes of the complement system: the lectin pathway (LP) and the alternative pathway (AP). Mannose-lectin binding–associated serine protease (MASP)-1 is known to be the initiator protease of the LP. Using a specific and potent inhibitor of MASP-1, SGMI-1, as well as other MASP-1 inhibitors with different mechanisms of action, we demonstrated that, in addition to its functions in the LP, MASP-1 is essential for bacterial LPS-induced AP activation, whereas it has little effect on zymosan-induced AP activation. We have shown that MASP-1 inhibition prevents AP activation, as well as attenuates the already initiated AP activity on the LPS surface. This newly recognized function of MASP-1 can be important for the defense against certain bacterial infections. Our results also emphasize that the mechanism of AP activation depends on the activator surface.
The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
Authors: Steenkamp Lee-Ann
Published: February 2018

Most tax treaties (including South Africa
Financial Intermediation and Economic Growth: Evidence from Rwanda
Authors: Gisanabagabo Sebuhuzu , Ngalawa Harold
Published: February 2018

The relationship between financial intermediation and economic growth has been under investigation for decades. Some studies have been conducted using panels of countries with or without similar characteristics while others have been carried out on individual countries. In less-developed countries, the evidence about the link between financial intermediation and economic growth is particularly deficient. This study attempts to empirically investigate the possible cointegration and causal link between financial intermediation and economic growth in Rwanda, using quarterly data spanning from 1996Q1 to 2010Q4. A Structural Vector Autoregressive model is used to analyse the short-run dynamics between variables of interest. Findings of the study show evidence of a cointegrating relationship between financial intermediation and economic growth in the country. It is further observed that a shock to domestic private sector credit accounts for the largest proportion of fluctuations in real output growth, while the shock to potential liquidity comes second. This supports the supply-leading hypothesis in the intermediation link between financial sector development and economic growth in Rwanda, which suggests that the country can achieve significant economic growth if it reinforces incentives to attract businesses that can easily make use of the present financial services.
Realising the vision of Integrated Reporting: A critical viewpoint
Authors: Conradie Pieter , De Jongh Derick
Published: February 2018

The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement. The secondary purpose is to speculate on the constraints that IR will face on its journey towards achieving the aims and vision of the IIRC (International Integrated Reporting Council). The paper is written in the form of a critical viewpoint, and will engage with the relevant academic literature and industry-led initiatives to achieve its objectives. The main finding of this paper is that the potential of the International  Framework towards achieving its objectives lies more with the way it is applied than the way it was written. Academic literature does however highlight a number of potential constraints that will have to be overcome if integrated reporting is to achieve its long-term vision of financial stability and sustainability.
The adoption of Activity-Based Costing in private health care facilities in South Africa
Authors: Botha Gideon , Du Toit Elda
Published: February 2018

The implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to adversely affect the profitability of the health care industry. This could force management to look at ways to better understand the causal link between costs and the activities that drive costs. The study aimed to determine the extent of ABC use in health care facilities in South Africa, what the perceived and actual benefits are of adopting ABC and what other management tools and techniques are considered important. A structured questionnaire was sent to a target population, to which 51% of recipients responded. The results revealed that the rate of ABC adoptions has increased from 1.2% in 1994 to approximately 46% today. The growth in ABC adoptions and the high level of ABC adoption in relation to hospitals in the USA and Ireland indicate that the hospital industry in South Africa acknowledges the value ABC can add.
Retail format selection: Occupancy cost and profitability
Authors: Duvenhage Amanda , Kruger André
Published: February 2018

Retail property management teams neglect the influence of occupancy costs and the resultant profitability of different retail formats when assessing their decision to expand. The aim of this research was to provide an easy-to-understand profitability equation for shopping centres and stand-alone outlets to guide retail property management teams in their decision-making process. A quantitative study, using secondary data obtained from a single retailing group and analysed using a simplified profitability formula, was conducted. The research endeavoured to determine the influence of rent on profitability to provide financial guidance to property management teams when benchmarking different retail formats. This included an investigation into the relationship between size and rent value besides the comparison of the profitability of different retail formats. Although financial considerations form an important part of the decision-making process, retail property management teams should continue to combine the results of financial benchmarking with consumer preferences to achieve optimum results.
ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African
Authors: Segal Milton
Published: February 2018

The New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered. Effective from 15 December 2016, auditors for Johannesburg Stock Exchange (JSE) -listed companies will need to disclose key and significant transactions that occurred on the audit, even in the event of an unmodified audit opinion. The legislators describe this as increasing transparency and accountability to enhance the fairness of reporting and to assist the stakeholders with understanding the audited annual financial statements. This paper uses a detailed content analysis of prior academic and professional audit literature to explore possible unintended consequences, uncertainties and risks of the KAM. These include disclosure of potential confidential information and potentially increased auditor
Valuing user preferences for improvements in public nature trails around the Sundays River Estuary, Eastern Cape, South Africa
Authors: Lee Deborah , Hosking Stephen G. , Du Preez Mario
Published: February 2018

Many valuations have been made of changes to in-estuary attributes, but few have been made of out-of-estuary attributes. From a recreation perspective, an important type of out-of-estuary attribute is the availability of public paths by which to access attractive features of the estuary environment. This paper values an improvement in the level of public access in the form of an additional nature trail along the banks of the Sundays River Estuary in the Eastern Cape, but does not compare this value with the costs. By means of choice experiment modelling analyses it is estimated that in 2010 the marginal willingness to pay for an investment in a nature trail was R34 per user per annum. In order to determine whether the development of this trail is efficient, this benefit (R34 per user per annum) needs to be compared to the cost of the development, an analysis that remains to be done. However, this finding does serve to provide guidance on how much funding could efficiently be allocated to such a development – about ZAR1.22 million, assuming a social discount rate of 8.38%.
Organic agriculture: The trade-off between financial and non-financial benefits
Authors: Marais Joset-Jordaan , Eiselen Riëtte
Published: February 2018

The threats of climate change have compelled humans to consider the environmental impact of their decisions, including those relating to agricultural practices. Organic agriculture is believed to be a mitigating factor when it comes to climate change. This paper explores the perceptions of organic farmers regarding the benefits of organic agriculture, from a financial and non-financial perspective. It also highlights the trade-off between the perceived non-financial and financial benefits of organic agriculture. A convenience sample of 26 farmers was obtained. The utility of a convenience sample was necessary due to the unavailability of a complete database of organic farms in South Africa. Results indicated that the perceived non-financial benefits of organic agriculture were considered to be the most important consideration for the decision to farm organically. The results confirmed and augmented those found by other authors, namely that the environmental benefits of organic agriculture were considered to be very important to organic farmers.
Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first decade of the 21st century
Authors: Coetzee Zahné , Bezuidenhout Henri , Claassen Carike , Kleynhans Ewert
Published: February 2018

Despite Africa’s strong foreign direct investment (FDI) performance since 2000, the majority of FDI inflows have been directed to a few selected countries. As investors face many risks when investing in developing countries, it is argued that risk perception plays a vital role in the FDI inflows into Africa. This article focuses on the relationship between risk and FDI. A structural equation model is used to analyse this relationship with a dataset of ten risk categories and FDI data from 42 African countries. The study focuses on four sectors, namely metals, automotive, communications and real estate. Overall, results indicate that government effectiveness and legal and regulatory risks produce the biggest concern for investors. The conclusion is that each sector’s risk pattern regarding FDI differs. The most important empirical results indicated that African countries should focus more on government effectiveness, stability and transparency to attract the levels of FDI required to stimulate economic growth.
Section 24C: Indicators regarding the certainty of the incurral of future expenditure
Authors: Calitz Lizelle , Van Zyl Linda
Published: February 2018

Section 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of this article is to compile a list of indicators demonstrating when there will be certainty that future expenditure will be incurred as aforementioned. The conclusion reached is that a definite connection must exist between the incurral of the future expenditure and the obligation to perform under the contract. Further, conditions and warranties are contractual terms that indicate that there is uncertainty regarding the taxpayer’s obligations to perform under the contract. A time clause in a contract and a high probability that the taxpayer will perform an unconditional obligation under a contract, however, both indicate that there is certainty regarding the incurral of future expenditure. A contingent liability to pay for future expenditure or if the future expenditure is unquantified are not indicators as to whether there is certainty that the future expenditure will be incurred.
Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient estimates?
Authors: Moyo Vusani
Published: February 2018

The partial adjustment model is key to a number of corporate finance research areas. The model is by its nature an autoregressive-distributed lag model that is characterised by heterogeneity among individuals and autocorrelation due to the presence of the lagged dependent variable. Finding a suitable estimator to fit the model can be challenging, as the existing estimators differ significantly in their consistency and bias. This study used data drawn from 143 non-financial firms listed on the Johannesburg Stock Exchange (JSE) to test for the consistency and efficiency of the leading partial adjustment model estimators. The study results confirm the bias-corrected least squares dummy variable (LSDVC) initialised by the system generalised method of moments (GMM) estimator, the random effects Tobit estimator and the system GMM estimator as the most suitable estimators for the partial adjustment model. The difference GMM estimator and the Anderson-Hsiao instrumental variables estimator are inconsistent and biased in the context of the partial adjustment model.
Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa
Authors: Vermeulen Marise
Published: February 2018

This study investigated the relationship between share returns and nine variables that had been proven to influence returns in previous research, using a multiple regression analysis. These variables are size, leverage, book-to-market ratio, earnings yield, dividend payout, earnings growth, return on equity, earnings per share and asset growth. The impact of some of the variables on share returns proved to be insignificant, and some collinearity was identified between some of the variables. However, three significant variables were identified and the final regression model included the book-to-market ratio, dividend payout and leverage as the explanatory variables.
Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university
Authors: De Villliers Rikus
Published: February 2018

The use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitigated. The objective was to obtain students’ views on the use of simulations in the field of auditing. A qualitative approach in collecting the data was followed, including focus group discussions with third-year audit students at a SAICA-accredited South African university. The results form part of a bigger project involving the development of a simulation instrument for purposes of audit education. The qualitative results showed that the use of simulations in specifically audit education is invaluable to the learning process. The recommendations made on the basis of the content analysis also hold value for lecturers in the wider accounting pedagogy. Areas for further research and development are outlined, and the study’s limitations are acknowledged.
Who are the big trippers? Segmenting tippers based on the size of the tip
Authors: Saayman Melville
Published: February 2018

The purpose of this research is to distinguish big tippers from other categories or types of tippers. In this context four types have been identified: those who do not tip, those who tip sometimes, those who tip regularly and those who always tip. A survey was conducted, during a National Arts Festival held in Potchefstroom, South Africa, where 400 questionnaires were distributed, of which 374 were used in the statistical analysis. Results confirmed that different types of tippers exist and that those who tip always are more affluent; the quality of the food as well as the quality of the service were identified as further determinants of tipping. This research determines the reasons why people dine out and how those reasons influence tipping. In addition, reasons why people tip or do not tip were identified. This is one of just four studies conducted on this topic in Africa and the first of its kind in South Africa.
The competitive status of the South African Wheat Industry
Authors: Van der Merwe Johannes , Cloete Philippus , Van Schalkwyk Herman
Published: February 2018

This article investigates the competitiveness of the South African wheat industry and compares it to its major trade partners. Since 1997, the wheat-to-bread value chain has been characterised by concentration of ownership and regulation. This led to concerns that the local wheat market is losing international competitiveness. The competitive status of the wheat industry, and its sub-sectors, is determined through the estimation of the relative trade advantage (RTA). The results revealed declining competitiveness of local wheat producers. Compared to the major global wheat producers, such as Argentina, Australia, Brazil, Canada, Germany and the USA, South Africa’s unprocessed wheat industry is uncompetitive. At the same time, South Africa has a competitive advantage in semi-processed wheat, especially wheat flour. The institutional environment enables the importation of raw wheat at lower prices and exports processed wheat flour competitively to the rest of Africa.
Sport consumption patterns in the Eastern Cape: Cricket spectators as sporting univores or omnivores
Authors: Brock Kelcey , Fraser Gavin , Botha Ferdi
Published: February 2018

Since its inception, consumption behaviour theory has developed to account for the important social aspects that underpin or at least to some extent explain consumer behaviour. Empirical studies on consumption behaviour of cultural activities, entertainment and sport have used Bourdieu’s (1984) omnivore/univore theory to investigate consumption of leisure activities. The aim of this study is to investigate whether South African cricket spectators are sporting omnivores or univores. The study was conducted among cricket spectators in the Eastern Cape at four limited overs cricket matches in the 2012/2013 cricket season. The results indicate that consumption behaviour of sport predominantly differs on the grounds of education and race. This suggests that there are aspects of social connotations underpinning sports consumption behaviour within South Africa.
Determinants of internal ta compliance costs: Evidence from South Africa
Authors: Smulders Sharon , Stiglingh Madeleine , Franzsen Riel , Fletcher Lizelle
Published: February 2018

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.
A comparative analysis of the design of special economic zones: The case of South Africa, Malaysia and Indonesia
Authors: Le Roux Nadea , Schoeman Anculien
Published: February 2018

The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth. The main purpose of this study is to compare the key aspects of the new Special Economic Zones (SEZ) Programme in South Africa to those of Malaysia and Indonesia, since both these countries have successfully established SEZs which have contributed to the development of these countries. It was found that South Africa’s programme design was on par with that of these two countries, but further recommendations were made.
An analysis of the financial reporting compliance of South African public agricultural companies
Authors: Baigrie Ingrid , Coetsee Danie
Published: February 2018

This article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agriculture. Sixteen large South African public companies with material holdings of biological assets in their statements of financial position were selected for analysis. The results of the analysis show that the majority of South African agricultural companies are using fair value to measure their biological assets at initial recognition as well as at the end of each reporting period. Most of these companies are complying with the compulsory disclosure requirements of IAS 41, and are also providing certain of the recommended voluntary disclosures listed in IAS 41. The study concludes that the measurement methods used by companies to value their biological assets and the nature and extent of both compulsory and voluntary disclosures of these assets are sector-specific. This is consistent with previous research findings. This study contributes to the existing literature by providing a baseline on the financial reporting of agricultural entities in South Africa prior to the implementation of IFRS 13.
Disaggregated South African household net wealth: A mixed methods approach
Authors: Scheepers Debbie , De Clercq Bernadene
Published: February 2018

This article addresses the paucity of disaggregated household net wealth data in South Africa. A mixed methods approach was followed to develop and conduct a country-specific household net wealth measurement survey. A disaggregated household typology of assets and liabilities, based on international net wealth surveys, was developed. Focus group research was employed in the qualitative strand to finalise the survey. In the quantitative strand, disaggregated micro-level data estimates from 2 606 households were collected and the article presents the cursory findings. A comparison is drawn between the survey’s main asset and liability estimates with data estimates presented in the South African Reserve Bank’s household balance sheet. These estimates were constructed from macro-level data estimates and lack information on the disaggregated composition of household net wealth. Furthermore, the conceptual linkages and differences between the micro and macro data estimates are described. The manner in which differences in the concepts, construction methods and potential survey errors contributed to differences between the two sets of data estimates is also indicated. The aim of the research was to contribute to the field of household finances from the perspective of a developing country. Therefore, the process followed to construct and validate the survey instrument and data estimates could assist other developing countries to develop their own surveys. Disaggregated net wealth data estimates could assist policy-makers with the overview and management of a country’s household net wealth.
Financial analysis of the South African life insurance sector - An empirical decomposition of economic value added
Authors: Alagidede Paul , Mangenge Takalani
Published: February 2018

This article examines the determinants of economic value added (EVA) in insurance industries. It addresses the key components of EVA, the value drivers that are more important in managing economic value and the combination of these value drivers that best explain EVA as a group. The study covers the life insurance sector in South Africa, specifically focusing on the big five companies: Discovery Holdings, Liberty Holdings, MMI Holdings, Old Mutual plc, and Sanlam Ltd for the period 2004-2014. Variance and principal component analyses are used to identify the main drivers of EVA. Five main drivers were prominent, namely: underwriting, asset management, costs, opportunity cost and strategic investments. The implications of the results for best practice in the insurance industry are discussed.
A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016)
Authors: Strydom Nicolaas , Els Gideon
Published: February 2018

The Journal of Economic and Financial Sciences (JEF) reaches its tenth year of publishing in 2016. This paper explores the manuscript characteristics, authorship dynamics and main research trends of the journal’s first decade by analysing 245 published academic papers that appeared in the journal between 2007 and 2016. Using the principles of bibliometrics, the body of literature is analysed, with a number of trends emerging. The analysis explores, inter alia, the geographic distribution of contributing institutions, the degree of collaboration, and the main topics that were focused on in the journal’s first decade. The analysis shows that the majority of papers were written by more than one author, with contributing institutions spread out across South Africa. Furthermore, the analysis shows that the journal focussed mainly on matters of Economics (more specifically development economics, economic geography, economic growth and economic impact of certain events), Taxation (more specifically income tax matters, research on various Tax Acts, and tax compliance) and Finance (more specifically, research on financial crises, financial development, financial distress, financial performance, financial markets, and financial reporting/statements), while also making contributions to the fields of education, economic sociology, tourism studies and others.
Patient’s Expectation and Perception for Preorthodontic Treatment Consultation: A Study in a Dental School
Authors: Suntornlohanakul Supanee , Thearmontree Angkana , Attaveerapat Pittchaya
Published: February 2018

Objectives

The aim of the study is to explore the desired expectation (DE), adequate expectation (AE), zone of tolerance (ZoT), and perceived level (PL) from the patients attending a preorthodontic treatment consultation at Orthodontic Clinic, Dental School, Prince of Songkla University, Thailand.

Materials and Methods

A total of 170 patients aged 15 years and older were asked to express their DE and AE before the consultation and to give their PL after the consultation. Two sets of questionnaires were used in this study. The first set was designed to gain data regarding general information and the measured level of expectation. The second set was used to measure the PL of patients after the preorthodontic consultation. Both questionnaires contained four dimensions of the service: Dentist’s courtesy, dentist’s care and examination, dentist’s communication, and convenience of the services.

Results

The communication dimension especially information regarding the orthodontic treatment need got rather low PL compared to others.

Conclusion

The information regarding the orthodontic treatment need was the main item that patients need to receive in the consultation.
Música y estatuas: el descenso órfico en "Prosas profanas" de Rubén Darío
Authors: Oviedo Pérez de Tudela Rocío
Published: February 2018

El orden de los poemas en Prosas profanas permite considerar el deseo de iniciación del lector, que se advierte en el cisne, pero que se consolida a través de otros mitemas como la música y la estatua. El libro ofrece una orientación órfica cuya culminación es el descenso al mundo mítico de “El coloquio de los centauros”. La estatua, por su parte, símbolo de la belleza se identifica, finalmente, con el poeta y se transforma.
Páginas de sombra y espanto: Rubén Darío y el pintor Henry de Groux
Authors: Parrondo García Arturo
Published: February 2018

La admiración de Rubén Darío hacia la obra y personalidad del pintor Henry de Groux motiva el presente artículo. Revisaremos el contexto que posibilita dicha amistad y ahondaremos en el problema de las relaciones interartísticas a través de la imagen del artista finisecular que ambos proyectan en textos y cuadros
Rubén Darío: las repúblicas americanas
Authors: Ramos Víctor Manuel
Published: February 2018

Este artículo contiene un análisis del libro Prosa política (Las repúblicas Americanas) de Rubén Darío, reunido para las obras completas (1920). El volumen es una compilación de semblanzas periodísticas de cada una de las Repúblicas Americanas, publicadas por Darío en el Mundial Magazine, con las que el poeta caracteriza el progreso político, económico y cultural de las naciones del Nuevo Continente
Rubén Darío, españolista mayor
Authors: Arellano Jorge Eduardo
Published: February 2018

El título que otorga Juan Ramón Jiménez a Rubén Darío de “españolista mayor” se constata a través de las palabras del poeta nicaragüense, que en prosa y en verso se considera como tal, así como en la recepción de su obra en España y su proyección en otros autores, frente a Martí cuyo paso por la península, en diferentes circunstancias, apenas si deja huella
Rubén reescribe su vida: autobiografía, crónicas, autoficción… o de cómo pasar a la posteridad
Authors: Caballero Wangüemert María
Published: February 2018

Como pone de manifiesto el título de mi trabajo,  y fiel a la idea de que la biografía de un escritor, más que con su biología o los hechos que le acaecieron, descansa en sus textos, estudiaré las páginas autobiográficas  complementándolas y contrastándolas con Historia de mis libros, El oro de Mallorca, ciertos versos de la segunda época y algunas crónicas. De la conjunción de todo deberá extraerse una autobiografía más completa y fidedigna del genio modernista y padre de la modernidad.
Effect of Chemically Disinfected Wheat Straw on the Growth and Yield of Pleurotus Ostreatus Mushroom
Authors: Roksana Kanij Mohoua , Ahmed Kamal Uddin , Uddin Md. Nashir
Published: February 2018

We investigated the effect of chemically disinfected wheat straw on the growth and yield of oyster mushroom (Pleurotus ostreatus). Various levels of treatments combined with different time (12, 18 and 24 hours) and dose of Formalin (250, 500 and 750ppm) and Bavistin (75ppm) were used, and the results were compared with the control. Compared to the control, almost all the treatments showed increased values, and among them significantly higher mycelium running rate, the lowest time from stimulation to primordial initiation and to harvest, number of primordial per packet, number of fruiting body per packet were found in treatment consists of 750ppm of Formalin with 75ppm of Bavistin for 18 hours. Length and diameter of the stipe, diameter and thickness of pileus, biological yield, economic yield, dry yield and biological efficiency were also significantly increased in this treatment. Wheat straw treated with 500ppm of Formalin with 75ppm of Bavistin for 18 hours performed best in terms of per cent protein and nitrogen content. However, weight of individual fruiting body was significantly higher when treated with 250ppm Formalin with 75ppm of Bavistin for 24 hours.As the sterilization of wheat straw using 750ppm of formalin with 75ppm of Bavistin for 18 hours could control pathogens and gave increased yield, this treatment might be useful as an economically effective treatment for the highest yield of oyster mushroom.
Perspectives on the Teaching of Geometry: Teaching and Learning Methods
Authors: Serin Hamdi
Published: February 2018

Geometry, an important branch of Mathematics, has a place in education for the development of critical thinking and problem solving, furthermore, that geometrical shapes are parts of our lives as they appear almost everywhere, geometry is utilized in science and art as well. This paper defines geometry teaching and puts forth why it has been given an important place in teaching mathematics. The major issue the paper deals with is to facilitate teaching Geometry through employing same useful preaches.
Home-School Communication Practices in Primary Schools in Kenya
Authors: Nyatuka Benard Omenge , Lemmer Eleanor Maud
Published: February 2018

Effective two-way communication between the parents and schools  is crucial in realizing meaningful learning among children. However, home-school communication was reported to be poor, especially among  primary schools in Kakamega County, Kenya.  Thus, this study sought to ascertain the effectiveness of family-school communication practices in these schools. A literature review concerning family-school communication and interviews were conducted. Twelve parents, thirteen Parent Teacher Association (PTA) chairpersons and ten District Quality Assurance and Standards Officers (DQASOs), as being information-rich informants, were purposively sampled for the interviews. Semi-structured individual interviews, guided by interview schedules were used. The presentation of the relevant data was done in a narrative format substantiated by verbatim quotations. The findings revealed inadequacies in as far as home-school communication was concerned. It was established that the family-school communication practices in the county were largely ineffective. The findings could be used to improve  practice with intent to enhance meaningful learning among the children.
The Literary Contexts and Early Transmission of the Latin Life of Judas
Authors: Hawk Brandon W.
Published: February 2018

The apocryphal legend known as the Life of Judas developed in the twelfth century, and soon after became a popular medieval text, included in Jacobus de Voragine's Golden Legend and translated into many vernacular languages. While most studies of this tradition examine later versions, this article focuses on the earliest surviving Latin Life in Paris, Bibliothèque nationale de France, lat. 14489. The article argues for situating this apocryphon among preaching exempla, which also developed in the twelfth century. Understanding the Life in the contexts of such preaching texts allows for new ways to interpret the framing of the Latin apocryphon with biblical material at the beginning and conclusion, as well as to identify literary parallels that speak to the early transmission of this text. These associations reveal that the Life emerged within more general developments as religious literature brought together intellectual and popular culture in the high Middle Ages.
If you cannot agree, move on! On labels and non-nominative subjects
Authors: Citko Barbara , Germain Allison , Witkoś Jacek
Published: February 2018

This paper examines the predictions of Chomsky’s (2013; 2015) Labeling Algorithm for structures with non-nominative, non-agreeing elements in what looks like a subject position: since such non-nominative subjects do not agree with the verb, the resulting structure cannot be labeled through feature sharing. Thus, the only option for such subjects is to move from [Spec, TP] or never land there. We argue for the latter option, motivating it for PPs in Polish locative inversion, instrumental DPs in Polish predicate inversion, dative subjects in Russian and Polish, genitive subjects in Lithuanian Inferential Evidentials, and accusative DPs in Russian and Polish Adversity Impersonals. We conclude by showing that under certain very restricted circumstances (i.e. when partial Agree takes place or Agree for structural case holds but Agree for phi-features is attempted and fails for independent reasons), the non-nominative elements can remain in [Spec, TP].
The Key Success Female Entrepreneurs Batik Jonegoro in Indonesia
Authors: Laily Nur , Wahyuni Dewi Urip
Published: February 2018

The success of female entrepreneurs Batik need hard work, self-efficacy, innovation and ambition behavior. The purpose of this research is to find out the role of self-efficacy and innovative behavior towards the success of female entrepreneurs Batik in Bojonegoro. This research uses descriptive and quantitative analysis research design. The population in this research are all female batik entrepreneur in Bojonegoro. The sample collection technique has been carried out by using non-probability sampling in which samples are determined based on certain criteria in accordance with the research purpose. The numbers of samples are 32 respondents. The Data collection techniques has been done by using questionnaires and conducting interviews. The obtained data are analyzed by using Partial Least Square (PLS) which is the equation model of Structural Equation Modeling (SEM) which is based on components or variants. The results of the research show that: self efficacy gives influence to the success of female batik entrepreneurs. Self-efficacy gives influence to the innovative behavior of female batik entrepreneur. Innovative behavior gives influence to the success of female batik entrepreneurs, Self-efficacy gives indirect influence to the success of female entrepreneurs through the mediator i.e. innovative behavior.
Industrial Robotic Systems & International Human Rights
Authors: Basiri Abbas , Mousazadeh Reza
Published: February 2018

The development and growth of industrial robots started in 1947. The velocity of this process has increased as a result of development technology. Now, industrial robots have broad applications. They can be substituted for human force in different industries. The ever increasing growth and development of robotic technology in the field of industry was always challenging. One of these important challenges emphasizes on the negative effect of robotics on employment rate. As a result of cost reduction and production improvement, industrial countries have been motivated to employ robots and substitute them for workers in production lines. However, the broad use of robotic systems in the field of industry can have negative consequences in different societies. One of the common and negative effects of these systems is the reduction of employment opportunities which increases unemployment for those who look for jobs and for employed individuals. It can lead to employment insecurity and threat the health and safety of workers. These matters violate the human rights regarding the security and health of individuals, equality of opportunity, and particularly the employment rate. It also violates the employment standards supported by the international human rights instruments.