bluuebunny/crossref_metadata_2025 huggingface dataset:
Aspectos conceituais e fatores associados ao Letramento Funcional em Saúde: revisão de literatura
Authors: Rocha Poliana Cristina , Lemos Stela Maris Aguiar
Published: March 2016

RESUMO O objetivo deste estudo é revisar as produções científicas acerca da avaliação do letramento funcional em saúde em associação com a qualidade de vida; e analisar metodologicamente os estudos observacionais sobre a temática. Trata-se de revisão integrativa de literatura produzida com base em artigos relacionados aos seguintes eixos temáticos: letramento funcional em saúde e qualidade de vida, com busca realizada nas bases de dados PubMed, Lilacs, Biblioteca Virtual em Saúde. Após a aplicação dos critérios de inclusão obteve-se 538 artigos e após a aplicação dos critérios de exclusão foram selecionados 11 artigos sendo nove estudos internacionais e dois nacionais. A revisão constou de compilação e construção de linha histórica das publicações, análise metodológica dos estudos observacionais e elaboração de nuvem de textos. A maior parte dos artigos tem análise quantitativa; público alvo adultos e idosos e medem o nível de letramento funcional em saúde. Os estudos verificaram relação positiva do letramento funcional em saúde com a baixa escolaridade, idade mais avançada, sexo masculino e baixa renda. Os principais cenários foram ambientes assistenciais. O letramento funcional em saúde apresentou associação com variáveis sócio-demográficas como sexo, idade e escolaridade. A maior parte dos estudos encontrados na busca teve como objetivo relacionar o letramento a patologias e foi realizado em ambientes clínicos (ambulatórios e hospitais). Dos oito artigos observacionais incluídos na presente revisão atenderam totalmente aos critérios metodológicos para elaboração desse tipo de estudo.
CONSIDERAÇÕES SOBRE O MODELO DE ANÁLISE DO DISCURSO DE PATRICK CHARAUDEAU
Authors: Nogueira Cláudio Marques Martins
Published: March 2016

Resumo: O artigo discute o modelo de análise do discurso de Patrick Charaudeau. São destacados quatro compromissos ou preocupações teóricas que parecem orientar - embora, nem sempre de maneira explícita - o trabalho desse autor. Destaca- se, em primeiro lugar, seu compromisso com a articulação entre os planos situacional e linguístico. Aponta-se, em segundo lugar, o modo como esse autor integra em seu modelo os planos macro e microssocial. Em terceiro lugar, sublinha-se a grande importância atribuída pela perspectiva de Charaudeau às interações sociais. Finalmente, considera- se o modo particular como o autor concebe a intencionalidade dos sujeitos envolvidos nos atos de linguagem.
LA EDUCACIÓN SUPERIOR CUBANA: LOGROS Y PERSPECTIVAS
Authors: Zayas Acela Cantero
Published: March 2016

Resumen: El impetuoso desarrollo de la ciencia y la técnica contemporâneo en general y muy específicamente en la realidad cubana, estâ dirigido a satisfacer las necesidades creciente de nuestra sociedad, lo que conlleva a un continuo perfeccionamiento de todo el sistema educativo en correspondencia con las exigencias, demandas y necesidades de nuestro pueblo. En tal sentido, para comprender los resultados que exhibe la Educación cubana y dentro de ella la Educación Superior, se precisa de toda una reflexión histórica, como soporte lógico y metodológico del hecho educativo cubano. En la actualidad, el mayor impacto de nuestra Educación Superior, desde los puntos de vista social, político, económico y en especial formativo, lo constituye, el diseno e implementación del modelo de Universalización, el cual tiene como objetivo supremo la extensión de la Universidad a los distintos municipios del país, con la finalidad de irradiar cultura y saber, que son las únicas modalidades de garantizar un hombre libre y de hecho una sociedad independiente. En el presente trabajo se muestra una panorâmica de la Educación Superior en Cuba, partiendo del elemento histórico hasta la contemporaneidad y en ésta, los nuevos retos impuestos por el contexto socio-político a escala mundial.
UN ESTUDIO DE CASO SOBRE LA EFICIENCIA DE LOS PROCESOS DE AUTORREGULACION EN EL APRENDIZAJE DE LA FISICA
Authors: GARCÍA-CARMONA Antonio
Published: March 2016

Resumem: En este artículo presentamos el proceso de autorregulación como una práctica fundamental en la construcción de significados en Ciencias. Se trata de un proceso orientado a fomentar el aprendizaje autónomo del alumno, mediante estrategias que le permitan conocer, desarrollar y emplear sus propias capacidades, a fin de autogestionar su aprendizaje. Con el propósito de valorar la eficacia de los procesos de autorregulación en el aprendizaje de la Física, presentamos los resultados de un estudio de caso realizado con alumnos de 3° de ESO (15 anos). Se describen las estrategias seguidas para su puesta en práctica en el aula y se analiza el modo en que dicha metodologia contribuyó al aprendizaje de los alumnos.
Espécies arbóreas de Papilionoideae (Leguminosae) na região noroeste do estado de São Paulo, Brasil
Authors: Martins Milena Ventrichi , Cavassan Osmar , Tozzi Ana Maria Goulart de Azevedo , Koch Ingrid
Published: March 2016

Neste estudo foram coletados os indivíduos arbóreos e arbustivos da subfamília Papilionoideae na região noroeste do estado de São Paulo, Sudeste do Brasil. A área possui a vegetação mais fragmentada do Estado e é ainda pouco conhecida quanto à composição da flora. Foram registradas 19 espécies arbóreas de Papilionoideae reunidas em 11 gêneros e três tribos. As tribos mais representativas foram Sophoreae, com Bowdichia, Leptolobium, Myroxylon, Ormosia e Sweetia, e Dalbergieae com Andira, Centrolobium, Machaerium e Platypodium, enquanto Dipterygeae foi representada por Dipteryx e Pterodon. O gênero com maior número de espécies foi Machaerium, com oito, seguido por Leptolobium, com duas. Os demais gêneros foram representados por uma espécie cada. Os dados de distribuição das espécies apontam para uma flora regional composta por espécies com ampla distribuição no domínio Cerrado, do Brasil central, e espécies que ocorrem prioritariamente no domínio de Mata Atlântica, no Brasil oriental. Chaves para identificação, descrições e ilustrações dos táxons encontrados são apresentadas.
Fabaceae na Floresta Nacional (FLONA) de Assú, semiárido potiguar, nordeste do Brasil
Authors: Amorim Louise Duarte Matias de , Sousa Leandro de Oliveira Furtado de , Oliveira Francisco Fabio Mesquita , Camacho Ramiro Gustavo Valera , Melo José Iranildo Miranda de
Published: March 2016

Fabaceae é a família mais diversa na flora do Brasil, inclusive na Caatinga, principal região natural do nordeste brasileiro. Este trabalho consiste no estudo taxonômico da família Fabaceae na Floresta Nacional (FLONA) de Assú, município de Assú, estado do Rio Grande do Norte, Brasil. Foram registradas 37 espécies distribuídas em 22 gêneros e 3 subfamílias: Caesalpinioideae (07 spp.), Mimosoideae (11 spp.) e Papilionoideae (19 spp.), das quais: Poincianella bracteosa, Mimosa camporum, Mimosa sensitiva, Galactia jussiaeana, Stylosanthes humilis e Vigna peduncularis representam novos registros para a flora do Estado. São apresentadas chaves para a separação das espécies, comentários sobre a taxonomia, dados de distribuição geográfica, floração e frutificação, além de ilustrações para as espécies.
Asteraceae no Município de Mucugê, Chapada Diamantina, Bahia, Brasil
Authors: Roque Nádia , Oliveira Edlaine C. de , Moura Lúcia , Quaresma Aline S. , Ogasawara Helen A. , Alves Maria , Santana Fernanda A. , Heiden Gustavo , Caires Taiara A. , Bastos Nayara G. , Lima Geraldo M. , Bautista Hortensia P.
Published: March 2016

Levantamentos florísticos de Asteraceae na Cadeia do Espinhaço têm confirmado uma significante riqueza de espécies e de endemismos dessa família para as vegetações campestres. O presente trabalho tem como objetivo realizar um inventário florístico de Asteraceae no município de Mucugê, Bahia, oferecendo subsídios para o reconhecimento da família na região. As coletas têm sido realizadas na região há pelo menos uma década e meia cobrindo grande parte da área do Município. Foram estudados também os materiais provenientes dos herbários ALCB, CEPEC, HRB, HUEFS, MBM, NYBG, RB, SP, SPF e UB. A família Asteraceae está representada em Mucugê por 18 tribos, 78 gêneros e 167 espécies. As tribos com maior número de espécies são Eupatorieae (49 spp.), Vernonieae (46 spp.), Astereae (18 spp.) e Heliantheae (11 spp.). Dos gêneros registrados, cinco são monoespecíficos (Pseudostifftia, Platypodanthera, Bahianthus, Conocliniopsis e Prolobus) e cinco são endêmicos da Bahia (Pseudostifftia, Stylotrichium, Lasiolaena e Semiria). Dentre os gêneros com maior riqueza, destacam-se Baccharis (17 spp.), Lychnophora (11 spp.), Mikania (10 spp.), Lepidaploa e Lessingianthus (7 spp.) cada. São apresentadas chaves de identificação para as tribos, gêneros e espécies, comentários taxonômicos e distribuição geográfica para cada táxon, além de ilustrações e fotos.
First record of Paratanaisia bragai (Digenea: Eucotylidae) in blue and gold macaw (Ara ararauna)
Authors: Silva Tarcísio Macedo , Pavan Leonardo Fabrício , Guimarães-Okamoto Priscylla Tatiana Chalfum , Milbradt Elisane Lenita , Andreatti Filho Raphael Lúcio , Silva Reinaldo José da , Okamoto Adriano Sakai
Published: March 2016

Abstract The aim of this study was to provide the first report on a new host for the digenean Paratanaisia bragai in the caninde macaw Ara ararauna along with the pathological aspects of the infection in the new host. The microscopic findings revealed the presence of granulomatous interstitial nephritis. This study contributes towards knowledge of parasitism by P. bragai in A. ararauna, and emphasizes the need to use best practices in wildlife conservation parks.
Ystradfellte dam: health and safety improvements
Authors: Howard Jonathan
Published: March 2016

Several measures in the interests of safety (MITIOS) were required on Ystradfellte dam and draw-off tower. This paper describes the challenges and solutions to allow the replacement of landings and ladders within the tower. Although the measures should have been relatively straightforward, complex works were required to maintain a robust treatment works supply whilst taking the single-source supply main out of service. Live cross-connections were carried out using ‘UTS flow stops’ and safe isolations were achieved using remote-operated vehicles and diving teams. Access to key areas posed a challenge due to a life-expired access bridge and infrastructure with severe corrosion. The proposed structural solution for the tower refurbishment utilised ‘Tekla’ three-dimensional modelling. Concerns with respect to high flows through aged pipework were also addressed with pipe joint refurbishment and the installation of a cone regulator valve. The tower works were completed in June 2015, ahead of the major spillway upgrading works.
City-scale perspective for thermoactive structures in Warsaw
Authors: Ryżyński Grzegorz , Bogusz Witold
Published: March 2016

This paper presents the current conditions of and perspective on development of the use of shallow geothermal energy as a renewable energy source in highly urbanised areas in Poland, using the Warsaw municipality as an example. The type of geothermal energy source considered in the paper is the thermoactive foundation elements of high-rise buildings and underground structures. The rising demand for new office, commercial and housing spaces in Warsaw fosters the development of new engineering projects, mostly involving deep foundations and structural elements well suited for shallow geothermal energy utilisation. In this study, the preliminary assessment has been made, considering the city-scale impact of the thermoactive foundations. New as well as planned construction areas for new engineering projects in Warsaw were evaluated on the basis of spatial management plans and analysis of local geotechnical and geothermal conditions. Furthermore, the legal issues concerning the use of thermoactive foundations are discussed, considering the current state of the national regulations and the typical construction process.
Interaction factor for large pile groups
Authors: Wang A. D. , Wang W. D. , Huang M. S. , Wu J. B.
Published: March 2016

The adoption of the superposition principle for pile group may not be of sufficient accuracy when applied to a very large pile group. To solve the inherent defect, this paper has proposed a linear approximate method considering the interaction effect for both small and large pile groups in layered soil. In this method, a new theory for understanding the ‘pile group reinforcing effect’ for pile group is proposed to eliminate the error generated by the superposition principle. The result shows that the two-pile interaction factor and the efficiency of a large pile group are both significantly decreased by this ‘pile group reinforcing effect’.
Prediction of chloride content in concrete using ANN and CART
Authors: Asghshahr Mohammadreza Seify , Rahai Alireza , Ashrafi Hamidreza
Published: March 2016

Chloride-induced corrosion of concrete structures in marine areas is a serious problem and is generally affected by several factors. Chloride concentration is an important parameter for estimating the corrosion state of concrete. In this research, first chloride concentration at various depths of concrete specimens was measured using the accelerated chloride penetration test method under laboratory conditions, simulating a marine environment after 4·5 and 9 months. Then the obtained experimental dataset of 162 in 9 months of exposure was used to develop classification and regression trees (CARTs) and an artificial neural network (ANN) as subsets of artificial intelligence methods. Environmental condition, penetration depth, water-to-cementitious material ratio and silica fume mass were considered as input parameters, and chloride concentration was taken as the output parameter. Finally, results for the two methods were compared with the experimental observations to evaluate their accuracy in phases of training and testing. As a further aspect to the study, prediction of chloride concentration as a function of the exposure time and unavailable testing parameters was carried out. The results showed that ANN and CART have good ability and accuracy for predicting the chloride concentration in concrete under marine environment conditions. In the present research, the ANN method showed more accuracy.
William Golding and Lord of the Flies
Authors: MA Danni
Published: March 2016

This paper focuses on the a brief review on life, writing features displayed in his latter major work of William Golding and focus on the interpretation on symbolism in Lord of the Flies compared with other “deserted island” literature.
AGRADECIMIENTOS
Authors: Garcia Vargas Hugo
Published: March 2016

Agradecimientos del Editor General - Publicaciones UPG
An Analysis Of The Technical Efficiency Of The Russian Stock Market
Authors: McGowan, Jr. Carl B.
Published: March 2016

In this paper, we evaluate the weak form efficiency of the Russian Stock Market using the Russian Trading System Index for the period from when the market opened, September 4, 1995 to June 1, 2007. There does appear to have been a speculative bubble in the run-up to the market peak in late 1997/early 1998 that burst when the government defaulted on debt. However, based on the empirical results of this paper, it appears that the RTSI is generally weak form efficient, particularly in the last eight periods of the study. This weak form efficiency is not surprising given the international interest in the Russian Stock Market and because the RTSI is denominated in US dollars.
Marketing And Growth Strategies For Emerging Economies: A Case-Study Of Trinidad And Tobago
Authors: Oudan Rodney , Luparelli Augustus N.
Published: March 2016

The intent of this study is to examine the marketing concepts and issues affecting economic development in Trinidad and Tobago as an emerging market. A careful review of literature, combined with the researchers personal experience, produced this article demonstrating how marketing can assist economic development in the Trinidad and Tobago economy. The author draws mainly on personal experience and a theoretical framework to show the nature of business practice in Trinidad and Tobago and how changing economic factors have caused the economy to place some emphasis on marketing. This article highlights the benefits to be derived from changing from a production concept to marketing concept and a market-driven economy. Attention is given to three main sectors in the economy; namely, the government, multinational companies and indigenous marketers. The study outlines a marketing-oriented program undertaken by the government to promote economic development and incentives which are being offered to help stimulate marketing in the private sector. It indicates the extent of government involvement with multinationals and shows the advantages of this type of investment. The study concludes that marketing will have to play a much greater role in business activities, especially as an orientation for growth, innovation and future development.
The Impact Of Country-Level vs Firm-Level Factors On The Effectiveness Of IFRS Adoption: The Case Of European Union
Authors: Narktabtee Kanogporn , Patpanichchot Suntaree
Published: March 2016

The mandatory adoption of IFRS has been encouraged worldwide, with the objective to enhance the quality of accounting information. However, this effort is challenged by the argument that several factors affecting financial reporting incentives still vary across countries. Also, Gaio (2010) indicates that firm-level factors also have significant explanatory power on earning quality. Therefore, it is doubtful whether the mandatory adoption of IFRS can always lead to better quality of accounting information. This paper examines the effect of country-level and firm-level factors on value relevance of earnings and book value of equity. Among several country-level factors, this paper focuses on investor protection - proxied by anti-director right index (La Porta et al., 1998). In this study, firm-level factors refer to firm characteristics which allow or induce high use of managerial discretion. These characteristics are proxied by firm size, cash flow volatility, sales volatility, and incidence of negative earnings. Different from prior literatures which focus on level of value relevance, this paper examines the effect of country-level and firm-level factors on change in value relevance of earnings and book value of equity, arisen from the mandatory adoption of IFRS in the year 2005. By comparing value relevance of earnings and book value of equity among European Union countries during the years 1999-2007, the results indicate that the adoption of IFRS leads to improvement in value relevance. In addition, both country-level and firm-level factors have significant influence on the degree of improvement in value relevance from the IFRS adoption. In particular, the firms which operate in a weak investor protection environment and have firm characteristics which induce or allow the managers to use high managerial discretion (i.e., small size, high cash flow volatility, high sales volatility, and frequent incidences of loss) do not experience significant improvement in value relevance from IFRS adoption. The results imply that the IFRS adoption does not ensure better quality of accounting information. The improvement of the quality of accounting information depends on both country and firm characteristics, which influence financial reporting incentives.
An Evaluation Of Italian Banks In The Period Of Financial Distress
Authors: Stefancic Mitja , Kathitziotis Neophytos
Published: March 2016

This paper evaluates the performance of Italian banks during the 2006-2009 period. Banks are analysed according to their business models and their main activities. The analysis focuses on both cooperative and commercial banks. By contrast to commercial banks, Italian cooperative banks do not perceive profit-making as a principle itself. These banks have been able to accumulate capital and provide credit to customers despite the ongoing crisis. On average, they manage their loan portfolio better than commercial banks. Findings suggest that cooperative banking in Italy should be encouraged due to its positive contribution to economic development and possibly financial stability.
Occupational Attainment And The Earnings Of Native-Born And Foreign-Born Canadians
Authors: Sharif Najma R.
Published: March 2016

The economic performance of immigrants has been studied primarily in terms of entry earnings and how these earnings evolve over time in the host country. The empirical analysis typically revolves around variants of an earnings function, which relates worker earnings to human capital and other individual characteristics. In this literature, the effects of occupational attainment on earnings are typically not modelled mainly because occupation is perceived as just another way of looking at earnings. However, as noted by Chiswick and Miller (2008), amongst others, occupation is the channel through which an individuals human capital translates into earnings. That is, education has both a direct impact on earnings and an indirect one operating through occupational status. Empirical findings for the US and Australia provide support for this view. Our objective in this paper is to extend this analysis to Canada, to assess how the earnings gains from human capital depend upon occupational status for both native-born and immigrant workers, and upon the length of residence of the latter in Canada. This will also shed light on the relative importance of the intra-occupational vis-a-vis inter-occupational mobility of immigrants in realizing earnings gains from education, in the short and longer term. The paper assesses these issues by looking at data drawn from the 2001 Canadian census.
Policy And Implementation: Land And Agrarian Reform In South Africa
Authors: Davis Jason Stratton
Published: March 2016

In developing nations, particularly in Africa, agrarian and land reform is part of economic development. The main reason is that no country sustained a transition out of poverty without raising productivity in its agriculture sector (Timmer, 2005). This article examines the process of balancing land and agrarian reform in the agricultural sector in South Africa, where the need for social justice has to be weighed against the potential loss of agricultural production. The process has been likened to balancing deck chairs on the Titanic (Davis, 1993). In addition, the article seeks to measure the level of success achieved since 1994 and to suggest ways forward, by drawing on Brazils experience, where the process has evolved to developing ecological citizenship and agro-ecological production.
Investigating The Factors Affecting Successful BSC Implementation In The MAPNA Railway Sector
Authors: Ghaderi Mohsen , Saeednia Hamidreza , Doost Hosein Vazifeh
Published: March 2016

As a performance appraisal system and besides other traditional financial appraisal systems, Balanced Score Card (BSC) evaluates performance of organizations from three other perspectives, including customers, internal business processes, and growth and learning perspectives. As a whole, three main groups of effective factors on successful implementation of BSC are recognized, including Organizational, Staff and Top Management factors. In the verified model, these factors are shown. In the study done in the MAPNA railway sector, a sample of 35 persons was drawn to be used for the distribution of questionnaires. To verify the validity of the questionnaire, the face-validity method was used, and to verify its reliability, we used Cronbach's ?. To determine the degree of normality of our data, we used the Kolomogorov-Smironov method. Also, Spearman non-parametric correlation tests were used to test the hypotheses. The results verify all three hypotheses which indicate effectiveness of top management, staff and organizational factors in successful implementation of BSC. Top management is the most important factor, followed by organizational and staff. After verification of all three hypotheses, researchers tried to estimate the dependent variable (that is, successful implementation of BSC) using multiple regression analyses and the three main independent variables. This shows the simultaneous impact of the three independent variables on successful implementation of BSC. Based on the results, only staff factor is not statistically significant. It means that, for successful implementation of BSC, if Top Management and Organizational factors are considered correctly, indices related to staff automatically improve, too.
Polish Banking Customer Loyalty: Empirical Data Analysis (Years 2007-2010)
Authors: Skowron Lukasz , Skowron Stanislaw
Published: March 2016

In this article, the authors will try to answer the following question, How does the customer's loyalty in the banking sector change (at both the structural and quantitative levels) in the face of the financial and banking crisis? In order to do that, the authors use their own model of building customer satisfaction and loyalty in the Polish banking sector constructed on the basis of the EPSI (European Performance Satisfaction Index) and ACSI (American Customer Satisfaction Index) models. This article contains the necessary theoretical background and the precise statistical analysis of the obtained empirical data from the Polish banking sector from the years 2007-2010.
Cross-Sector Style Analysis Of Global Equities
Authors: Hsieh Heng-Hsing , Hodnett Kathleen
Published: March 2016

Value effect, size effect, mean reversal of long-term losers and the momentum of short-term winners are well-documented efficient market anomalies that exist in the cross-section of equity returns. Prior literature suggests that investing in stocks that have relatively higher beta, higher book-to-market ratio, lower market capitalization, higher prior 12-month returns and lower prior 36-month returns can reap above-average returns. Stocks possessing these investment styles are either riskier, or subject to investor overreaction. This paper undertakes to examine these anomalies across different sectors of the global equity market. The results of the univariate analysis show that market capitalization, book-to-market ratio and market beta are prominent factors that consistently explain the cross-section of global equity returns over the period from 01 January 1999 to 31 December 2009. Basic materials and oil and gas sector is the best performing sector while financials and technology sectors are the worst performing sectors on a risk-adjusted return basis over the examination period. Examination of the log cumulative style payoffs suggests that the value effect and mean reversals are particularly strong across sectors during turbulent times. The close resemblance of the cumulative payoffs to prior 12- and 36-month returns for the consumers goods and services and industrials sectors, as opposed to the widening gaps between the cumulative payoffs to prior 12- and 36-month returns for the technology sector, are possibly due to the relatively tighter competition and higher turnover rates for market leaders in the technology sector.
Online Shopping In The UK
Authors: Ramachandran K. K. , Karthick K. K. , Kumar M. Saravana
Published: March 2016

This paper will contribute to current academic literature in the area of online retailing and consumer behaviour. Our research outlines a survey conducted with respondents from the UK to ascertain their attitudes to grocery shopping both off and online. The findings indicate that, whilst the vast majority of our sample has experience of online shopping, few actively engage in online grocery shopping. Some of the reasons for this are highlighted and the key issues relate to consumer trust and confidence in both online and offline aspects of the service. If these issues are addressed, it is proposed that more people would be encouraged to shop for groceries online.
A Multicriterion Decision Support Methodology For Audit Opinions: The Case Of Audit Reports Of Distressed Firms In Turkey
Authors: Adiloglu Burcu , Vuran Bengu
Published: March 2016

The audit report represents the most important part of the audit process and it is the sole communication medium between the auditor and the users of the financial statements. After accounting scandals, auditors responsibility for assessing the appropriateness of audit opinions has become the subject of much debate in the auditing profession and considerable research by academics. This increased attention is due to the fact that auditors appear to be reluctant to disclose audit opinions other than unqualified. Indeed, many companies in the year prior to bankruptcy receive an audit report in which going concern uncertainty is not disclosed. The research of this paper is designed to examine the relationship between the type of audit reports and firm failure. Logistic regression analysis is applied to test the model of audit opinion decision with a sample of financially distressed firms operating in manufacturing sector in Istanbul Stock Exchange (ISE) between the period of 1998-2006. The results reveal that the audit opinions of distressed firms indicate the auditors fail to issue appropriate audit opinions one year prior to failure.
Foreign Firms Listing In The U.S.: Signaling Commitment To The U.S. Market
Authors: Kruse Timothy , Webb Michael , Webb Shelly
Published: March 2016

We hypothesize that the cost associated with the listing decision including the greater scrutiny of U.S. investors signals the depth of the firms commitment to the U.S. market to potential business partners and employees, providing a form of bonding that is directed within the U.S. Firms can credibly signal their commitment to the U.S. market by listing on more prestigious exchanges that bring greater investor scrutiny and, especially, by listing directly rather than using ADRs. We find strong evidence that firms with greater sales in the U.S. and those with a greater proportion of their sales to the U.S. are more likely to list directly in the U.S; firms with greater assets in the U.S. are more likely to list directly. With the greater scrutiny for companies that list on the NYSE, we expect the hypotheses to hold for the decision to list there versus elsewhere. With the exception of sales level in the U.S., we find evidence for the relationships described above hold for the decisions to list on the NYSE.
Financial Stability And Ageing In Europe And The US: The Connection To Health And Retirement Systems
Authors: McSweeney-Feld Mary Helen
Published: March 2016

An ageing population and expected future increases in the demand for long-term care services are important policy concerns in many European countries. According to the 2010 Eurobarometer survey 73, Europe faces major structural changes globalization, climate change and an ageing population (European Commission, 2010). Many Europeans also feel that families have to provide too much support for their older, dependent persons. Similar concerns have been expressed by individuals and policymakers in the US (Kinsella and He, 2009). These concerns are further exacerbated by the recent global economic downturn and the European and US financial bailout packages, which are only a short-term remedy to the complex issue of ageing in these geographic areas. This paper looks at the health and welfare systems of Europe and the United States, the scope of graying demographics in these areas, and the impact that these factors have on future financial stability in light of our attempts to recover from the current economic downturn. It also examines a number of potential solutions for economic recovery in an ageing society.
Dating Capital Market Integration In The EMU
Authors: Rakhmayil Sergiy
Published: March 2016

This paper analyzes the effect of the Euro on structural breaks in financial market variables in a sample of three EMU (France, Germany, Netherlands) and two non-EMU (U.K. and Switzerland) countries from March 1984 to November 2002. We identify two dates when integration-related structural breaks occurred in European asset pricing; the first in 1986 affected all sample countries whereas the second in 2000 affected only the EMU countries and could be attributed to the adoption of Euro in 1999.
Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement
Authors: Musvoto Saratiel Wedzerai , Gouws Daan G
Published: March 2016

This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue in business for the foreseeable future. Studies in accounting measurement have so far not succeeded in establishing foundations of measurements under going concern. The findings of this study suggest that the going concern assumption is anti-measurement in nature. Consequently, the findings suggest that financial statements be prepared on a basis that distinguishes quantifications produced under conditions that facilitate accounting measurement from those that do not.
Perceived Barriers Towards Adoption Of Internet Banking Among Non-Metropolitan Internet Users Of Pakistan
Authors: Aslam Hassan Danial , Khan Mannan , Tanveer Asif , Amber Tazeen
Published: March 2016

Internet banking is a vital component of E-banking flourished rapidly in developed countries unlike developing countries. This paper provides recommendations for the banks offering internet services after examining the barriers in adoption of internet banking perceived by the active internet users living in non-metropolitan areas of Pakistan. Various, significantly perceived barriers identified by previous studies are presented after an extensive literature review in order to form a basis for developing questionnaire and comparing the findings. Data were collected from 520 customers of the banks offering internet services. The respondents selection criteria was being active internet user and living in non-metropolitan area of Pakistan. Findings show that the loss of personal service and one to one relationship with bankers, low perceived value of internet banking as compared to traditional banking and lack of knowledge, information are perceived to be the most significant barriers in adoption of internet banking among respondents. Unlike other studies lack of security, risk of hacking, fear of incomplete transactions and high financial risks are perceived to be moderately significant barriers. The study recommends that the banks should identify the information needs of the customers and establish the effective information channels to communicate the benefits and uses of internet banking services and develop long term relationship.
Approaching The Asian Elephant: Understanding Business-To-Business Relationships In India
Authors: Cortes Angelica C. , Chapa Sindy , Dania Akash
Published: March 2016

India is one of todays most important emerging economies, and as its market becomes more significant for multinational companies, it becomes more imperative that foreign firms identify those factors that contribute to successful negotiations. This study proposes and empirically tests a framework that measures the impact of social formalities and power distance on business relationships in India. The model shows that power distance sets the stage for negations, and the respect for social formalities sets a tone of mutual reference and understanding that will facilitate the establishment of a foundation for long-term business relations.
Managerial Capacity And Perceived Workers` Productivity In Industrial Organizations In Nigeria
Authors: Shadare Oluseyi A.
Published: March 2016

This study investigated the influence of managerial capacity on perceived workers` productivity in industrial organizations in Nigeria. This study adopted the descriptive survey research design. A total of 325 respondents were selected for the study using stratified sampling technique. Two sets of questionnaires were used for data collection. Regression Analysis, Pearson Product Moment Correlation and t test statistics were used to test the hypothesized research questions generated for the study. Findings of the study revealed that managerial capacity predicts workers` productivity in industrial organizations in Nigeria. Besides, there is a significant relationship between managerial capacity and perceived workers` productivity. Also, there is a significant difference between workers` productivity in public and private organizations on the basis of managerial capacity. Based on the findings of the study, it was recommended that the managers and workers should be exposed to capacity building programmes on a continuous basis in order to update their skills and knowledge for improved job performance and productivity. More so, the monitoring unit of the organizations should be empowered toward adequate utilization of the scarce resources through effective supervision of workers for efficiency and effectiveness on their jobs.
The Accounting Concept Of Measurement And The Thin Line Between Representational Measurement Theory And The Classical Theory Of Measurement
Authors: Scrimnger-Christian Charmaine , Musvoto S. Wedzerai
Published: March 2016

The purpose of this study is to discuss a possible way forward in accounting measurement. It also highlights the importance of understanding the lack of appreciation given by the accounting researchers to the distinction between representation measurement theory and the axioms of quantity on which the classical theory of measurement is based. For long, research in measurement theory has classified representational measurement as nothing but applications of the axioms of quantity. It was believed that there is in existence a single approach to measurement theory. However, recent studies in measurement theory have shown that there are two sides to measurement theory; one side at the interface with experimental science which is emphasized in representational measurement and the other side at the interface with quantitative theory which is emphasized in the classical measurement theory. Research in accounting measurement has concentrated on establishing a representational based accounting measurement theory. This has been done under the premise that no measurement theory exists in the discipline. Thus, this viewpoint neglects the concepts of classical measurement theory that already exists in the accounting discipline. Moreover, this created misunderstandings in accounting with regard to whether a theory of measurement exists in the discipline. This study highlights that the accounting concept of measurement was conceived under the principles of the classical measurement theory. Therefore this reason, it is suggested that research and improvements to the accounting measurement concept should be made in the light of the already existing principles of the classical theory of measurement in which the accounting concept of measurement was conceived.
The Effect Of NAFTA On Trade And Investment Between Member Countries
Authors: Frickel Beverly J. , Kotcherlakota Vani V. , Tenkorang Frank A. , Elder Bruce R.
Published: March 2016

Literature is full of studies on the relationship between trade and investment. Since trade agreements have the potential of altering this relationship, this study employed gravity model analysis to determine how NAFTA might have affected trade and investment among member countries. Overall improvement in NAFTA economy enhanced exports in the region; however, it was relative improvement in domestic economy that attracted foreign investment. Responsiveness plots show that the impact of NAFTA on exports was short lived, but was longer on FDI.
An Investigation Of Dynamic Dividend Behavior In Korea
Authors: Jeong Jinho
Published: March 2016

The principal objective of this study was to assess the dynamic dividend behavior of firms in Korea. Specifically, this study tests the presence of dividend smoothing and identifies the firm-level factors influencing the degree of dividend smoothing. For this purpose, 299 firms listed on the Korea Stock Exchange over a 26-year period, from 1981 to 2006, were investigated.The empirical results of this study demonstrate that Korean firms made dividend payments which were quite closely related to the average interest rate over the sample period. A change in dividend payments is less likely to reflect a change in the fundamentals of Korean companies. Instead, it appears to be related significantly to movements in the interest rate. This study also finds that the majority of Korean firms pay smoothed dividends. However, the degree of dividend smoothing in Korean firms was determined to be lower than that observed in US firms. In addition, the results demonstrate that the longterm target payout ratio is significantly lower than the observed payout ratio. The results indicate that Lintners dividend smoothing model does not explain the dynamic dividend behavior in Korea.The theoretical determinants of dividend smoothing were assessed by regressing the degree of dividend smoothing of firms against the firm characteristics. The results show that riskier firms tend to pay more smoothed dividends, thus supporting the prediction previously made by Kumar (1988). However, contrary to the theoretical predictions, our results find that larger and older firms are more likely to smooth dividends in Korea. Controlling shareholders ownership, growth, and financial slack all appear to exert insignificant effects on the degree of dividend smoothing. The results suggest that the information and agency theories of dividend smoothing do not explain the dynamic dividend policy of Korean firms.
The Aggregate Technology And Contractionary Effects: An Empirical Estimation
Authors: Guthlac Anyalezu, Nkem Kirk
Published: March 2016

Two identifying techniques were used to examine the effects on employment (or hours worked) following a technological innovation at the aggregate level in the United Kingdoms (U.K) economy for the period 1970-2007. In addition, special attention was given to the treatment and/or the definition of hours worked, particularly the debate on level and first differenced hours. Thus, in primarily utilizing the Bank of England dataset, no significant evidence of contractionary effects in the U.K private business economy was found, which contrasts with some recent studies based on the USA post-war II private business economy.
Human Resource Management At The Crossroads
Authors: Prabhu Narayan Krishna
Published: March 2016

Getting work done through other people is management; heterogeneities and complexities are managerial issues. Studies in management in 20th and 21st centuries focused on principles of management and management practices. The management theory jungle continues to be dense and impenetrable. Pessimism rules the roast with organizations perceived as insensitive. There is a divide between theory and practice. Epistemology of management practice and management theory building needs to be understood. HRM processes have to be evaluated along with choice making. Theories have to be self fulfilling by changing conditions under which they work. A number of failure stories have been analyzed, impacting several role holders. Searching for evidence for the various failures have provided live instances of actual situations which have caused trauma to the role holders. Financial scandals along with issues of corporate governance have generated conflict. Reviewing practices one perceives repeat errors perpetuated by managers; they are engaged in handling symptoms rather than curative aspects. Grand exits follow. Managers do not consider it safe and seem to work under such constraints. How long will they wait.
Global Risk Diversification: An Empirical Investigation From The U. S. Perspective
Authors: Hsu H. Christine
Published: March 2016

The case for global risk diversification has been built on correlations between the U.S. and international stock markets. Now that we witness how tightly the world stock markets are correlated, especially after the global financial crisis of 2008-2009, does it still make sense to diversify globally? Can the investments in global equity portfolios be protected in todays volatile markets? These questions have preoccupied a growing number of portfolio managers in recent years, as well as many of us who invest in stock markets. Since gold/silver and bonds tend to move inversely with the stock markets, a hedging strategy of combining them with stock portfolios should protect the equity investments during global market downturns. The study explores the risk-return profiles of various global portfolios and provides insights about the extent to which the U.S. investors need to allocate their investments in Asia/Pacific, European stock markets, and across other investment vehicles, such as gold/silver and bonds. The findings from this research have practical implications for both investors and portfolio managers interested in going global.
Corporate Reputation And Social Responsibility: An Analysis Of Large Companies In Croatia
Authors: Vitezic Neda
Published: March 2016

This paper aims to explore the relationship between corporate reputation and social responsibility (CSR) in selected large Croatian companies. The research is based on the theoretical framework that supports a thesis of their positive relationship. CSR is measured through economic, environmental, and social aspects and is primarily based on testing the relationship between CSR and financial performance to determine whether the relationship is positive, neutral or negative. Many researchers have concluded that it is generally positive, depending on which measures of financial performance are used. At the same time, corporate reputation is considered as a key mediator in the relationship between a firm's CSR and financial performance. In this concept of CSR, reputation is a global perception of a group of stakeholders, its assessment of the credibility of the organization's projection. Company reputations may vary from one stakeholder to another depending of their expectations, which are dynamic and likely to change over time. It is within this context of company relationships with its stakeholders that determines the level of reputation a company will develop over time. Thus corporate reputation will be directly and significantly related to CSR. Based on this hypothesis, they are a few objectives of this research. The first is to analyze the significance of the proposed corporate attributes according to company and customer perspective. For that purpose, seven practical and theoretical background attributes are selected and ranked - quality of products and services, corporate vision and strategy, quality of management leadership, labor force, financial performance, social and environmental responsibility, and corporate governance. Second is to propose indicators for each reputation attribute and rank them according to their significance collected by surveying large companies executives. Third is to analyze the correlation between socially responsible companies and their reputation. The research results show that one of the corporate attributes CSR - is ranked very low from the point of view of company executives and employees, but very high from the perspective of consumers. Among the indicators which represent socially responsible performance, financial performance is ranked first, followed by ecological and social performance. A positive relationship between financial performance and corporate reputation has been statistically confirmed; i.e., socially responsible Croatian large companies have better financial results measured by ROA, ROE, margin profit and EPS.