bluuebunny/crossref_metadata_2025 huggingface dataset:
PRECEDENCE AS A CATEGORY OF A POLICODE TEXT OF POLITICAL CARTOONS IN THE ARABIC AND FRENCH LANGUAGES
Authors: Dugalich Natalia M. , Gishkaeva Luisa N.
Published: October 2019

The article presents the material and the results of the study of a political cartoon in the Arabic and French languages. The relevance of this work is due to the description of the precedence in a polycode text in a comparative aspect due to the lack of a sufficient number of scientific papers affecting this issue. The authors offer an overview of the main stages of the study of texts with iconic and verbal components and different types of the component links; and history of the appearance of the terms that nominate this type of text. The text in our research is characterized by the use of semiotic codes, for example, colour and kinesics; it is accompanied by paragraphemic means, which are font variations that go beyond the use of punctuation marks in the standard language, and topographic means, representing various flat layouts of text. The implementation of the described type of text becomes a political discourse, the study of which also relates to the actual research topics of modern linguistics. It should be noted that a political cartoon is always a reflection of the opinion of society or an individual’s reaction to a significant public event, and it is its universal feature, which makes it possible to compare the means and categories of a creolized text of political cartoon in different linguistic cultures/in different languages. The object of the analysis is the creolized text of a political cartoon; the subject of the research is the category of precedence and its features aimed at the realization of the author’s intention in the political cartoon in Arabic and French. An important systemic characteristic of a creolized text is the category of precedence, which in this article corresponds to the category of intertextuality. The authors give examples to examine the use of precedent information at the level of the text and the image and their interconnection. The thorough analysis of the cartoons demonstrates the possibility of decoding a precedent sign in accordance with the type of speech culture of a native speaker. Precedence in a political cartoon can be expressed by a textual or graphic representation of universal human precedent phenomena, civilizational precedent phenomena, onyms and events of a supraregional nature. The formal expression of precedence can also be a symbol. In the conclusion, the article proposes a summary of the results of the study.
WAYS OF TRANSLATING NAMES OF WEAPONS IN THE HENRYK SIENKIEWICZ’S NOVEL “PAN WOŁODYJOWSKI”
Authors: Szetela Victor , Moroslin Petr V.
Published: October 2019

The article attempts to describe the ways of translating the names of weapons into Russian, which were used by the Polish writer Henryk Sienkiewicz in his historical novel “Pan Wołodyjowski”. The variety of Polish names of cold weapons, which the characters of the novel used, had to receive a corresponding translation into Russian. In the article by comparing fragments of Polish and Russian texts featuring such units, it is shown how the terms of the given thematic group were translated into Russian. It is noted that these units are able to reflect the colouring of the author`s language and the region the action takes place in. In many cases these borrowings as well as other foreign-language inclusions are the findings of a translator, and often have the character of innovation in Russian language text.
NOMINATION AS THE PRINCIPAL AXIS OF PUSHKIN’S THOUGHT
Authors: Perevolochanskaya Svetlana Nikolaevna
Published: October 2019

The article deals with the description of a modeling process of nominative units in A. Pushkin language; the units presenting a nominative field with certain value landmarks. The semantic valence of Pushkin`s word related to a primordial image (archetype) is shown in the ability to evolute extensively the meaning energy in a text prospect. The data for study were the units of two synonymic rows with the core units “ арап ” and “ негр ” functioning in A. Pushkin language. The study aimed at revealing the nomination specificity in the poet language, and characterizing the factors determining a nomination process. The author`s reflective vector in a language material analysis became evident at a deep symbolic level. An analytical procedure to reconstruct a meta-semantic text construct was based on a componential analysis combined with a contextual one, as well as on an interpretation technique and a descriptive method. The findings demonstrated the mentioned nominative units to have a specific axiological value, be implemented within the semantic areas “ своё ” (`my ancestors`, `pride of grateful descendants`) and “ чужое ” (`hostile world, which failed to comprehend and accept him`). And their semantic evolution specifies the text sign space arrangement. A nominative frame of Pushkin`s discourse is determined by a cross point of two destinies disconnected by time - the poet`s great grandfather, Abram Petrovich Hannibal, and Alexander Pushkin, a converging point of “racial” drama and public and creative loneliness drama of personalities rejected and unappreciated by their contemporaries. A semantic “tension” of the author’s idea, its dualism reaches the summit when the self-consciousness reason is fathomed: it is inside негр- арап opposition, where there is a semantic, and wider - a mental point haunting the poet’s reflecting consciousness. The conclusion appears to be conceptually significant: черный дед мой Ганнибал, <...> сходно купленный арап <...> Царю наперсник, а не раб . Semantic increments are exhibited against a rich association background of Pushkin cognition: the poet ‘models’ the text with abundant implication, where every “nominative hint” unfolds under the abundance of a semantic prospect. Major components of the process are intertextually loaded units - precedential names. Their usage forms the basis for a cognitive mechanism to convey implication through an “economical” nominative procedure. The study findings can be used to create semantic dictionaries of a complex type.
Impact of a Hands-on Knee Exam Workshop on Medical Student Clinical Examination Scores
Authors: Miniato Mohammed , Schaefer Paul , Weldy David
Published: October 2019

Introduction: The goal of this research project was to retrospectively evaluate the effect of a voluntary hands-on musculoskeletal knee exam workshop, presented to medical students in the family medicine rotation at the University of Toledo, on the outcomes of a required objective structured clinical examination (OSCE).
Methods: We analyzed student OSCE scores for both knee and back exams before (July 2011 to June 2012) and after (August 2013 to June 2015) the workshop was offered. The analysis was based on those who attended the voluntary knee exam workshop and those who did not. We compared scores between the two groups of students using two-tailed t testing and χ2 testing, and assessed the correlation of attending the workshop to passing the knee OSCE.
Results: One hundred eighty-seven students attended the workshop and 279 did not. During the period when the workshop was offered, the overall mean score on the knee OSCE was 59.5% for the 187 who attended the workshop and 35.9% for the 116 who did not, which was significantly different (P<.001). A χ2 test with α=0.05 showed that attending the workshop correlated with completing at least 70% of maneuvers acceptably during the knee OSCE (P<.001).
Conclusions: Our study yielded positive outcomes on OSCE scores, comparable to other studies that investigated the effect of similar teaching techniques. Comparison of the scores of those who attended the knee workshop on the simpler back exam OSCE, in which no workshop was offered, demonstrated the efficacy of the workshop.
Heterotopia pancreática en pólipo gástrico. Presentación de Caso
Authors: Rosales Torres Pedro , Pila Pérez Rafael Víctor , León Acosta Pedro , Pila Peláez Rafael Ulises
Published: October 2019

La heterotopia pancreática es un hallazgo poco frecuente, en ocasiones accidental, que se puede observar en cualquier nivel del tracto digestivo e inclusive fuera del mismo; es congénita y su patogenia está en discusión. Aunque su forma de presentación es lenta y progresiva y su comportamiento benigno y asintomático, en ocasiones puede originar manifestaciones obstructivas, hemorrágicas, inflamatorias y neoplásicas. En este último caso es imprescindible el diagnóstico histopatológico. Se presenta el caso de un paciente sintomático con heterotopia pancreática a nivel del píloro gástrico cuya localización es bastante infrecuente.
Un ensayo clínico piloto de la efectividad clínica de dos presentaciones de esomeprazol
Authors: Rojas Carlos Arturo , Sepúlveda Copete Mario , García Abadía Jairo Alberto , Echavarría Abad Héctor Raúl , Rosso Suárez Fernando , Jiménez Andrés Fernando , Castro Llanos Andrés Mauricio
Published: October 2019

Introducción: el presente estudio tuvo como fin investigar la efectividad clínica de dos presentaciones de esomeprazol en pacientes con dispepsia de causa no estudiada.

Métodos: se realizó un ensayo clínico piloto de dos presentaciones de esomeprazol de 40 mg recibidos diariamente por 28 días. Se eligieron pacientes con diagnóstico de dispepsia no estudiada que asistieron a consulta de gastroenterología en un hospital de referencia. Se evaluaron a los pacientes inicialmente con endoscopia y biopsia, el seguimiento a 2 y 4 semanas con escalas clínicas de síntomas y calidad de vida con cuestionarios validados en español (SODA y QoL-PEI) y eventos adversos. Además, se midieron los niveles de pH gástrico con pH-metrías en 24 horas al día 14 de tratamiento. Se tomaron niveles séricos del medicamento al momento de la evaluación de la pH-metría. Para las escalas clínicas se aplicó un análisis de varianza (ANOVA) de dos factores con medidas repetidas y al encontrar diferencias significativas en los tiempos se realizó una corrección de Bonferroni.

Resultados: se aleatorizó un total de 33 pacientes, 16 y 17 pacientes en cada grupo. No hubo diferencias en el porcentaje de inhibición del pH gástrico al día 14 de tratamiento (p = 0,9795). No hubo diferencias en concentraciones de niveles séricos el día 14 (p = 0,2199). No se encontraron diferencias significativas en las escalas de gravedad y calidad de vida en las dos primeras semanas de tratamiento, pero sí en las últimas dos semanas, en las cuales el producto de prueba demostró mayor disminución del dolor (p = 0,0048) y superioridad en conformidad (p = 0,01) en la subescala SODA. No se presentaron eventos adversos serios y no hubo diferencias estadísticas entre la presentación eventos adversos no serios.

Conclusiones: los productos de prueba y el de referencia mostraron efectos similares en variables clínicamente relevantes.
Síndrome de Budd Chiari de aparición en el puerperio: Reporte de caso y revisión de la literatura
Authors: Marín Zuluaga Juan Ignacio , Díaz Gabriel Sebastián , Zuluaga Gil Adolfo , Orozco Estefanía , Salgado Cifuentes Carlos Alberto
Published: October 2019

El síndrome de Budd-Chiari es una entidad definida como la obstrucción al flujo sanguíneo en el tracto de salida hepático. Esta obstrucción se puede localizar desde las pequeñas venas hepáticas hasta la entrada de la vena cava inferior a la aurícula derecha. En la mayoría de los casos, se ocasiona por una trombosis endoluminal conocida como Budd-Chiari primario y secundario, cuando ocurre por una compresión extrínseca asociada a las lesiones que ocupan espacio como malignidad. Por tanto, los estados trombofílicos hereditarios se conocen como los principales factores de riesgo. El embarazo y el puerperio, al ser estados hipercoagulables, se pueden asociar al síndrome de Budd-Chiari, sin embargo, la prevalencia reportada en la literatura es muy variable dependiendo de la población estudiada. En Colombia no hay estudios de incidencia o prevalencia de la enfermedad; existen varios reportes de caso, pero no relacionados con el embarazo.

Reportamos el caso de una paciente, que 12 semanas posparto presentó un síndrome de Budd-Chiari; además presentamos el manejo ofrecido, la evolución clínica y una revisión de la literatura de los casos asociados con el embarazo.
Sosyal Gösterim Modeli Üzerinden Bağrıyanık Ömer Adlı Romanı Okuma Denemesi
Authors: ARSEVEN TÜLİN
Published: October 2019

İlhan Başgöz’ün (D.1923- Sivas) bilimsel araştırmaları üzerine akademisyen Serdar Öztürk kapsamlı ve dikkate değer bir çalışma yapmıştır. Araştırmacı Serdar Öztürk bu çalışmasında İlhan Başgöz’ün bilimsel çalışmalarına dair çok önemli saptamalarda bulunmuştur. Bunlardan biri de İlhan Başgöz’ün iletişim bilimi ile halkbilimi birleştirmiş olduğudur. Serdar Öztürk, İlhan Başgöz’ün halk hikâyelerini incelerken kullandığı yöntemin ana çatısını gösterimci ekolün argümanlarının oluşturduğunu öne sürer ve İlhan Başgöz’e göre sözlü anlatım sosyal bir gösterimdir saptamasında bulunur. Serdar Öztürk, hikâye anlatımının sosyal gösterim olduğu düşüncesinden ve bu çerçevede öne sürdüğü görüşlerden yola çıkarak İlhan Başgöz’ün sosyal gösterim anlayışını modelleştirir. Hikâye anlatıcısının uzak ve yakın toplumsal çevre ile dinleyici arasındaki iletişimini şemalaştırır. Bu şema ile Serdar Öztürk, İlhan Başgöz’ün hikâye inceleme tarzını açık ve anlaşılır hale getirir. “Sosyal Gösterim Modeli Üzerinden Bağrıyanık Ömer Adlı Romanı Okuma Denemesi” başlıklı bu çalışma da Serdar Öztürk tarafından oluşturulan şemayı temel alarak Bağrıyanık Ömer adlı romanı incelemeyi amaçlamaktadır. Mahmut Yesari (1895-1945) tarafından yazılan bu romanın ilk basımı 1930 yılında yapılmıştır. Bu eserin seçiminde, kahramanın bir çocuk oluşu bakımından romanın edebiyatımızın ilkleri arasında sayılmasının yanı sıra geleneksel ve modern anlatıyı birleştirmesinin de etkisi büyüktür. Gerçekten yaşandığı varsayılan bir olayı, aslında halk arasında efsaneye dönüşmüş bir anlatıyı roman tekniği içinde kurgulaması ile Bağrıyanık Ömer, bir halk hikâyesinin romanlaşmış görüntüsü sergilemektedir. Bu çalışma, geleneksel anlatıyı incelemek üzere İlhan Başgöz tarafından uygulanan bir yöntemin modern bir anlatı metnine uygulaması şeklindedir. Başka bir ifade ile İlhan Başgöz’ün Serdar Öztürk tarafından sosyal gösterim olarak formüle edilen yönteminin romana uygulanmasıdır. Bu uygulama ile İlhan Başgöz’ün iletişim bilimi ile dilbilimi birleştiren yaklaşımının geleneksel olan ile modern olanı birleştiren, ancak sözlü değil yazılı kültürün ürünü olan bir metin üzerinde gerçekleştirilmesi amaçlanmaktadır. Böylece Bağrıyanık Ömer, edebî metin incelemeleri için yeni bir bakış açısıyla ve iletişim bilimi, dilbilim ve halkbilim gibi birden çok disiplini kapsayan bir model ile incelenmiş; ele alınan roman sosyal bir gösterim midir sorusuna yanıt aranmıştır.
Öteki, İktidar ve Erkeklik Ekseninde Murathan Mungan'ın "Binali İle Temir" ve "D
Authors: Duran ARSLAN Ahmet
Published: October 2019

Murathan Mungan’ın öyküleri disiplinlerarası çalışmalara, mukayeseli okumalara imkân veren bir yapıdadır. Bu yapıyı destekleyen iki temel özellikten bahsedilebilir. İlki, yazarın gelenek ve moderni bir araya getirerek kaynaştıran, sentezleyen üslubudur. Yazar bir yandan masal, efsane, destan, halk hikâyesi gibi geleneksel anlatı türlerinin niteliklerinden yararlanırken öte yandan metinlerarasılık, yeniden yazım, üstkurmaca gibi modern anlatım tekniklerinden beslenir. İkincisi, yazarın çok sesli ve girift kurgu(lama) yöntemidir. Yazar sosyoloji, psikoloji, felsefe, tarih gibi bilim dallarının inceleme alanına giren muhtelif kavramları birbirleriyle ilişkilendirerek örer ve neticede velut bir anlatı zemini inşa eder. Bu makalede ise yazarın bahsi geçen niteliklerini yansıtan iki öyküsü öteki, iktidar ve erkeklik kavramları etrafında incelenmiştir. Bu bağlamda öykülerin derin yapılarının etraflıca kavranabilmesi için ilk etapta kavramsal bir tartışma yürütülmüş, ardından “Binali ile Temir” öyküsü fallus-silah-iktidar, “Dumrul ile Azrail” öyküsü ise beden-köprü-iktidar üçgeninde derinlemesine çözümlenmiştir.
Prof. Dr. İlhan Başgöz'ün Yayımlanmamış Bir Eseri [Türk Folkloruna Giriş] Üzerin
Authors: Bekki Salahattin
Published: October 2019

“T.C. Kültür Bakanlığı, Türk Kültürüne Üstün Hizmet Ödülü”ne layık görülen Prof. Dr. İlhan Başgöz, 1921 veya 1923’te Gemerek/Sivas’ta dünyaya gelir. 1945’te Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesinden mezun olur. “Türk Folkloru ve Halk Edebiyatı” dalında Türkiye’de doktor unvanını alan ilklerden olur (1949). Bir süre edebiyat öğretmenliği yapan Başgöz, 1960’ta Amerika’ya gider. Orada değişik üniversitelerde çalışır ve 1976’da profesör olur. Amerikan Folklor Derneği onur üyeliğine de seçilen Başgöz, emekliye ayrıldığı 1997 yılına kadar Amerika’da kalır. Bu tarihten sonra Bilkent ve Yüzüncü Yıl Üniversitelerinde konuk öğretim üyesi olarak çalışır.
Prof. Dr. İlhan Başgöz’ün, Karac’oğlan (1978), Folklor Yazıları (1986), Âşık Ali İzzet Özkan (1979), Yunus Emre (1990), Türk Halkının Bilmeceleri [Andreas Tietze ile] (1999), Türkiye’nin Eğitim Çıkmazı ve Atatürk (2005), Geçmişten Günümüze Nasreddin Hoca (2005), Türkü (2008), Türkülü Aşk Hikâyeleri (2012) gibi çalışmaları yayımlanır. Başgöz’ün “Yıl 2010. Temmuz ayının 10’ncu günü. 89 yaşındayım.” cümleleriyle başlayıp hayat hikâyesini bir belgesel tadında anlattığı “Gemerek Nire Bloomington Nire” adlı kitabı, 2017 yılında ilk baskısını yapar.
Bu çalışmada Sayın Başgöz’ün hazırladığı ancak henüz yayımlanmamış olan ve kendisinin “Türk Folkloruna Giriş” adını verdiği eseri tanıtılacaktır.
İşgâl Altında Halk Şiirinin İşlevleri: Rus İşgâlindeki Karslı âşıklar Üzerinde
Authors: Çobanoğlu Özkul
Published: October 2019

Bu çalışmada Kars ve civarının Rus işgaline uğradığı 1878-1920 yılları arasındaki dönemde işgal altında yöre âşıklarının işgal altındaki hareket tarzları ürettikleri eserler incelenmektedir. İşgal altında âşıkların işgale karşı oluşan direniş cephesinin örgütlenmesinde ve üstlendikleri medyatik ve eğitimsel roller örneklenerek tahlil edilmektedir.
Bozcaada'dan Yadigâr Tekstiller Üzerine Bir Araştırma
Authors: ÖZCAN AYLİN
Published: October 2019

Öz
Toplumların kültüründe yer alan önemli öğelerden biri de geleneksel tekstillerdir. Türk kültürü köklü bir geçmişe sahip ve günümüze dek geçmişe dair kültürel öğeleri devam ettire gelmiş bir nitelik taşır. Bu bağlamda kültürel öğeler ve geleneklerin bir alt sınıflamasında da tekstil el sanatları dikkati çekmektedir. Çanakkale ili Bozcaada yöresine özgü tekstil el sanatı ürünleri incelenmiş, yörede kaynak kişilerle yapılan karşılıklı görüşmeler sonucunda kendilerine aile büyüklerinden yadigâr kalan tekstil ürünlerine tarihî bir tanıklık edilmiştir. Yörede 2007 yılında alan araştırması survey tekniği ile kişisel koleksiyonlarda bulunan veya günlük hayatta kullanılmaya devam eden atalardan yadigâr kalan tekstil ürünleri kaynak kişilerle yapılan karşılıklı görüşmeler neticesinde fotoğraflanarak belgelenmiş ve 2018 yılında 10 adet fotoğraf ve belge üzerinde incelemeye gidilmiştir. Her bir tekstil ürünü için “Yöresel Tekstil Ürünleri Alan Araştırması Belgeleme Fişi” tasarlanmıştır ve tekstillerin dokusal yüzey tür özellikleri, teknik bilgileri ve üretimlerine ilişkin bilgilere yer verilmiştir. Bozcaada’ya yerleşmiş insanların yaşantılarına yansıyan adaya yakın diğer yerlerden esintili kültürel izlerin ve halkın ekonomik geçimiyle harmanlanan kültürel örgelerin tanıtılması amaçlanmıştır. Tekstillerde yöreye özgü motiflerin olması, renk ve kompozisyon özellikleri, kullanım yeri ve özellikleri Türk kültürüne önemli bir kaynak sağlar. Araştırmada yöreye özgü bezeklerin kurdele, üzüm salkımı, camii, servi ağacı ve altın küpe olduğu, bu bezeklere dönemin Rokoko üslubunun yansıtıldığı ortaya çıkmaktadır. Yadigâr tekstillerin üzerinde görülen işlemelerin ipek ve pamuklu kumaşlar üzerine uygulandığı, giyim amaçlı kullanılan gömlek ve belde kullanılan en olarak bilinen kumaşın ise el dokuması pamuklu olduğu, tekstillerin giyimde ve ev dekorasyonunda kullanılmış ürünler olduğu saptanmıştır. Türk kültürüne özgü tekstil ürünlerinin yeni nesillere tanıtılması önemli bir görev olmalıdır.
Merchandising visual en el punto de venta, marcas versus consumidores en la toma de decisiones
Authors: Ramírez Beltrán Claudia Janeth , Alférez Sandoval Luis Gerardo
Published: October 2019

La investigación se realizó en los principales supermercados de la ciudad de Bucaramanga, Colombia, partiendo de una conceptualización teórica. Para la recolección de los datos se utilizaron técnicas cualitativas y cuantitativas en los supermercados seleccionados, para después realizar el análisis de los resultados obtenidos y concluir con la elaboración del modelo conceptual con su correspondiente validación estadística.

Se hace un análisis de los principales factores presentes en el punto de venta y que inciden en la toma de decisiones de compra. Se contrasta el comportamiento de los clientes con la propuesta del punto de venta y de las marcas para atraer su atención. Finalmente se plantea un modelo que destaca elementos claves para la toma de decisiones en el punto de venta, entre los que se cuentan la decoración del lugar, las promotoras de ventas y el merchandising visual. Los resultados llevan a concluir que el 28% de los clientes de forma usual cambian o toman su decisión por efecto de la publicidad o del merchandising visual, llegando incluso al 61%, considerando a quienes cambian su decisión de forma ocasional.
La responsabilidad social empresarial, más allá de lo legal
Authors: Torres-Flórez Dagoberto
Published: October 2019

La responsabilidad social empresarial RSE debe buscar la mejora continua, a su vez generar un valor agregado para todos sus grupos de interés (stakeholders), pues se debe ir más allá de las exigencias legales, debe ser de carácter voluntario y buscar un equilibrio entre el impacto social, económico y ambiental que genera la organización (Cajiga). Los elementos que establecen el concepto de RSE no expresan obediencia a un tipo de organización especifico, no importa su razón de ser, todas cuentan con grupos de interés y unas dimensiones que logran que el concepto se convierta en realidad, como la económica, la social y la ecológica sean internas o externas, esto lleva a que cada empresa establezca sus estrategias propias y actué de acuerdo a su contexto.

En Colombia, el grupo EPM incorporó en su sistema de RSE, un modelo para mejorar la relación con los grupos de interés, definido en una nueva postura política frente al territorio, buscando apoyar el desarrollo regional, establecido en dos factores, conocer mejor el entorno y el liderazgo para el establecimiento de reglas de juego respecto a los grupos de interés que actúan en la región, encontrándose que predomina la tendencia a remediar problemas existentes en lugar de establecer acciones preventivas y de desarrollo local
Proceso de evaluación del desempeño en las clínicas de Villavicencio
Authors: Torres-Flórez Dagoberto , Rodríguez Herrera Daniel Fernando
Published: October 2019

La evaluación del desempeño es una herramienta para a la toma de decisiones que ayuda a mejorar aspectos como la productividad, políticas de compensación, decisión de ubicación y necesidades de capacitación y desarrollo en una organización. De igual manera permite a los colaboradores, determinar el avance y desarrollo de su trabajo, ya que identifica las habilidades, competencias, fortalezas y debilidades para diseñar capacitaciones y hacer retroalimentación en los procesos; también sirve de base para establecer aumentos salariales, reconocimientos y ascensos. El realizar estas acciones permite establecer mejores relaciones de coordinación y elevar la moral de los colaboradores.

La presente ponencia presenta los resultados obtenidos por medio de la investigación realizada a las Instituciones Prestadoras de Servicios de Salud IPS de 2, 3 y 4 nivel de complejidad en la ciudad de Villavicencio. Su objetivo fue analizar el proceso de evaluación de desempeño que aplican, además de características como la periodicidad, lugar, personal responsable y uso de los resultados de la evaluación en reconocimientos, capacitaciones e incentivos. El desarrollo de la investigación involucró la participación de los jefes encargados de Gestión Humana de las IPS.
Allocation of Internal Cash Flow when Firms Pay Less Tax
Authors: Guenther David A. , Njoroge Kenneth , Williams Brian M.
Published: October 2019

We provide evidence about allocations of cash flow freed up by not paying taxes (“tax-related cash”). Uncertainty about future repayments suggests firms may use tax-related cash more cautiously than other cash flow. We utilize a flow-of-funds model from finance to quantify the relative amounts of tax-related cash associated with various potential uses of operating cash flow. We find firms allocate tax-related cash differently than other after-tax cash flow. Prior studies find tax avoiders hold more cash, and our results suggest this is because firms invest less (and save more) tax-related cash. We also find that the allocation of tax-related cash varies with relative financial constraints, economic uncertainty, and firms' multinational status in ways consistent with prior findings. For example, firms facing relatively higher levels of financial constraints invest a lower (higher) percentage of tax-related cash in capital expenditures (marketable securities and R&D), possibly to preserve funds for future investment opportunities.

JEL Classifications: G31; H20.
IMPLEMENTASI KURIKULUM BAHASA ARAB DI PERGURUAN TINGGI AGAMA ISLAM (PTAI) DI INDONESIA
Authors: Yusuf Enjang Burhanudin
Published: October 2019

كانت اللغة العربية في إندونيسيا قديما وسائلا في الأمور الدينية فقط من الصلاة والدعاء والأذكار والتقرب إلى الله، وتطورت هذه اللغة من بعده في تعليمها للوسائل لفهم مصادر الشريعة من القرآن والحديث وسائر الكتب التراثية، وتهتم المؤاسسات الإسلامية في مناهجه لتعليم اللغة العربية في القواعد والترجمة من تلك الكتب الدينية. لكن بمرور الزمان يعرفون أن اللغة لايكفي للعبادة وقراءة الكتب التراثية فقط حتى يأتي معهد غونتور بالاتحاهات الجديد في تعليم اللغة العربية حيث لايهتم في القراءة والترجمة فقط بل في الاستماع والكلام لأن اللغة هي وسائل الاتصال بين الناس. وتتبعه المدارس والجامعات في إندونيسيا في تسجيل اللغة العربية في مناهجها. والآن، كثير من المدارس والجامعات التي تطبق دراسته في تعليم اللغة العربية بالأساليب والطرايق الجديدة مثل ما فعله مركز اللغات لجامعة مولانا مالك إبراهيم الإسلامية الحكومية مالانق حيث تستخدم في تعليم اللغة العربية  بالكتاب العربية بين يديك وسلسلة اللغة العربية لأغراض خاصة للمجلات كثيرة منها سلسلة الكتاب لطلاب كلية التربية والشريعة والإقتصادية والنفسية والعلوم التكنولوجيا والطب.
INSTRUCTIONAL DESAIN PENDIDIKAN KARAKTER DAN IMPLEMENTASINYA PADA PEMBELAJARAN BAHASA ARAB DI MADRASAH TSANAWIYAH AL-MAARIF 01 SINGOSARI MALANG
Authors: Machmudah Umi , Rosyidi Abdul Wahab
Published: October 2019

ان التربية الطبيعية يمكنها ان تندمج فى التعليم فى كل من الدراسات. وتطور المواد الدراسيات التى تتكون من السلوك و القيم فى كل الدراسات تطورا ملحوظا و متعلقا مع السياقات فى الحيات اليومية. فبهذا التطوير لا تنحصر التربية الطبيعية فى مجالات المعرفية  فقط بل تدخل فى الخبرات داخليا وفى خبرات الطلاب فى الحيات اليومية فى المجتمع        تقع مدرسة الثانوية المعارف الواحدة موقعا هاما فى مجال التربية الطبيعية لدى الطلاب لأن هذه المدرسة تصبح مدرسة مثالية فى المنطقة الشمالية التى تحيطها المعاهد الاسلامية ويأتونها الطلاب من أى مدن من جاوى الشرقية حتى تكون هذه المدرسة مرجعا هاما فى عملية التعليم و التعلم وفى مجالات أخرى لاسيما فى اندماج التربية الطيعية.        يُدخِل أساتيذ اللغة العربة فى المدرسة الثانوية المعارف الواحدة بسنجاسارى فى تصميم دراساتهم عناصر التربية الطبيعية فى التخطيط الدراسي الذى خططه. ولكن لم تطبق هذه المدسة جميع عناصر التربية الطبيعية التى أعلنتها الحكومة بل طبقت بعضها التى تناسب مع الموضوعات المدروسة. وتلك العناصر الطبيعية التى تدرس فيها فهي: الدينية و الاهتمام بالبيئة و النظام النفسي و الرغبة بالمعرفة و الاتصالي او الأخوة و التسامح و الميول الى القراءة و النشاط فى العمل و المسئولية.
The Time of Acharya Sankara
Authors: Subramony Dr R.
Published: October 2019

It was the time when Buddhism was on the decline in India after flourishing for nearly a thousand years. In the midst of the prevailing degenerate religious and social conditions, Sankara was fired with the zeal of re-establishing the supremacy of the Vedic religion and philosophy in all its purity and grandeur and cleansing society of all accretions and excess by assimilating to it the good points in Buddhism that were in harmony with the Vedic teachings.
Decolonization of Mind in Amitav Ghosh’s Writing: A Postcolonial Study of The Shadow Lines
Authors: Bera Rajkumar
Published: October 2019

The present paper is an attempt to explore the spirit of decolonization through the representation of the characters’ sensibility that creates the room in their mind for the sense of nationalism against the Eurocentric culture. Ghosh in The Shadow Lines has tried to restore the national identity of the characters with a sense of liberalism and universal brotherhood. Through the presentation of the characters with their sentiments, he obliquely satirizes the lines that create the gap among the nations. In this novel, Tha’mma, a major figure, tries to free her own nation from the despotic clutch of British rule by showing her earnest desire to contribute in the activities of national leaders, where as Tridib and the narrator believe in their intellectual imagination that is far beyond the grip of all kind of boundaries constructed by the imperialistic demand of the Eurocentric zeal. Again, Ila, another character of the novel, tends to adopt the western culture but is criticised by Tha’mma for her blindly following nature of western culture. However, the characters in their presentation bring forth the sense of nationality to strengthen the decolonizing spirit of mind.
Basaveswara and Thoreau: A Comparative Study of Their Religious Thought
Authors: Naikar Basavaraj
Published: October 2019

That great men think alike is borne out by a comparative study of the religious thought and philosophy of Basaveswara, a twelfth century mystic and social reformer of Karnataka, India and Thoreau, a nineteenth century American Transcendentalist. Although there is a time gap of seven centuries and a spatial gap of about three thousand miles between them countries and background the ideas propounded by them are so similar that one feels that either of them must have copied from the other. But they did not know each other by any chance whatever. But they were placed in similar circumstances though not the same ones. Some of the similarities in their views may be studied at some length in the following paragraphs. Inner Purity The concept of inner purity is common to both Basaveswara and Thoreau. They insist upon the subjective improvement which automatically paves the way for objective or social betterment. Both of them attach an extraordinary importance to inner purity as they associate it with the principle of divinity in man. Inner purity should be simultaneous with the external purity. As Basaveswara says in one of his vacanas or mystic utterances: You shall not steal,
Story around the Wonderful World of Corals
Authors: Mukhopadhyay Aju
Published: October 2019

Corals are special to our lives; they give us when alive as well as on their death. Corals are at the centre of biodiversity. Many solid elements allow us to stand, sit on or sleep on. Earth is the most common but we may rest on sand hill, mountain top or tree. Corals provide us the same solid base to stand on as earth when it dies. When it lives it gives shelter, protection and food to many living things. Coral reefs offer multiple benefits to people and the economy - providing food, sustaining livelihoods, supporting tourism, protecting coasts, and even helping to prevent diseases. India has many coral coasts and coral areas. Lakshadweep is the largest among them. The coral reef in and around Lakshadweep has fascinated us. A travel in the remote islands and visit among the corals was an unique experience. The article deals with all aspects of coral kingdom including the islands. Not only facts and figures, it tells the story of travel and more; what happened on the way and in between; adventurous from the beginning to the end.
Action Research on Exploring the Effectiveness of Continuous Assessment on English Common Course in a Case of Plant Science Year I Students Aksum University Shire Campus
Authors: Tolosa Mr. Mihiretu Wakwoya
Published: October 2019

This action research was aimed mainly to investigate the effectiveness of continuous assessment in English common course in case of students of plant science first year program at shire campus. The study involved 55 (M =15, F= 40) students and 1 male English common course instructor as participant of the study. It also employed three data gathering tools: questionnaire, interview and document analysis.  Data obtained from these multisources were analyzed quantitatively and qualitatively in which case percentage and verbal description were used respectively. Hence, the finding indicates that there were no bolded theoretical and practical implementation gaps of CA among instructors and students. However, many impressing factors were found, which impede the implementation of CA. Among these, large number of students in a section, instructors’ workload, students’ attitudes toward CA, lack of specific criteria for checking subjective form of students’ assignment and project work were some. Generally, the study attempts to forward action to be taken to tackle the problem, such as lessen teachers’ workload, minimizing number of students in one section accordance with MEO policy, proposing clear-cut criteria for checking and giving feedback for subjective case assignments. Moreover, instructors need to motivate students to work or involve in CA as well as committed themselves to implement effectively that contributed to prove quality of education. Key words: Continuous assessment, effectiveness, exploring.
Analysis of the Governance Models Applied in Agricultural Primary Cooperatives: The Case of Ilu Galan District, West Shawa Zone, Oromia, Ethiopia
Authors: Minda Motuma Hirpassa , Boka Mikire Dase , Nakkiran S.
Published: October 2019

Prompted by increased concern about cooperative governance, the study was conducted to analyze the governance architecture, the governance models applied and the factors determining the choice of the application of the models using data obtained from 114(99 male and 15 female) respondents from four  of Primary Agricultural cooperatives in Ilu Galan District. The study focuses on the governance architecture, six governance models (Democratic, Compliance, Partnership, Cooptation, Stakeholder and Rubber Stamp) and determining factors thematically organized in to seven themes: Teaming, leadership, Conflict of interest, Unnecessary intervention, legal, governance and education/training. The data analysis was made using descriptive statistics: percentage of frequency, weighted mean, standard deviation and ranking methods. The results identified that primary Agricultural cooperatives in the District have the poorly adapted governance architecture which cannot clearly show the governance framework or the four pillars (accountability, transparency, predictability and participation) and strategic leadership activities (the vision, mission, objectives and activities to be achieved in their plan and bylaw). The cooperatives hardly apply the principles of cooperatives in general and that of governance models in particular. Democratic, Co-optation, Rubber Stamp Models were the top three models that Primary Agricultural Cooperatives were implementing in the District. The data analyzed show that almost all the members of the cooperatives were confused with word “model” as a result of which governance related factors, lack of awareness/education/training, Teaming   and strategic leadership factors were the first four important factors in influencing the choice of the application of Cooperative Governance Model to Primary Agricultural Cooperatives in the District.  Therefore, the prescriptions for the cure also lie in bringing about improvement in these factors.
What Are The Problems For Students In Writing The First Research Paper In A Second Language?
Authors: Javed Muhammad
Published: October 2019

In this paper, I have mentioned the problems faced by students in writing the first research paper and solution of these problems. There are a lot of students who have the ability to write the research paper, but due to the lack of guidance and not familiar with the format and the process of writing a research paper, they are unable to write this type of academic work. So I have mentioned in this study the different types of problems and their solution. In this paper, I deal with lots of problems but major problems are eight. The first thing I deal in this study is the problem in selecting the research topic, what type of topic can be selected at the student level? And how can choose a topic? Secondly, how to write the introduction? And problems in writing the introduction. Thirdly, problems in writing the literature review and rules of writing the literature review, fourthly the format of a research paper. Second language problem which is a major problem in writing a research paper; students are much worried to face this problem. The fifty percent students of second language having problems in writing the research papers. I have mentioned the problem of plagiarism, paraphrase and the starting point of a research paper. I have collected the data from universities. I have organized two tests in order to collect the data. This study will be very helpful for the beginner researchers.
PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015
Authors: Adi Vania , Feliana Yie Ke
Published: October 2019

This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income. 

This research uses quantitative approach with multiple regression analysis. Researcher use companies listed in Indonesia Stock Exchange within 2012 – 2015 period as the sample. There are 304 companies used in this research.

The results show that the more convergent IFRS in Indonesia can make company’s earning more persistence even the coefficient value fluctuates, so the net income in current year can be used to predict the net income in next year. Meanwhile, operating income proved can predict net income in next yearrather than non-operating income even the ability to predict was decreased in 2015.
DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RUMAH SAKIT (Analisis Pengukuran Kinerja NonKeuangan)
Authors: SARI DIAN PURNAMA , SARASWATI ERWIN
Published: October 2019

Performance measurement in hospitals is difficult to do because the human resources did much in the operational activities. This study tried to analyze patient satisfaction as one of the non-financial measurement process quality of services performed by doctors, nurses and pharmacy staff. Results of this study showed that the quality of the service process by doctors, nurses and successfully treatment significantly influence patient satisfaction. This indicates that the quality of the service process by doctors, nurses and successfully treatment can be measured through patient satisfaction. Quality of the service process by pharmacy staff and ease adminitratif no significant effect on patient satisfaction. That is, there is the quality of the service process by pharmacy staff and ease adminitratif should be measured through the measurement of non-financial sharing.
Avaliação da rotulagem de flocos de milho pré-cozidos do tipo “Flocão”
Authors: Santos Maria Clara Leopoldino , Furtado Ayla Fernanda Tavares de Lima , Shinohara Neide Kazue Sakugawa
Published: October 2019

O milho (Zea mays L.) é cereal nativo das Américas, pode ser consumido minimamente processado ou na forma de muitos derivados e coprodutos que compõe a mesa nas diferentes regiões do Brasil. Presente nas raízes da cultura antropológica do Nordeste, observa-se na dieta o consumo frequente de farinha floculada de milho, obrigando a observância nos cuidados e aspectos informativos no rótulo sobre a produção, embalagem, rotulagem e armazenamento. O objetivo foi analisar o cumprimento das resoluções e normas referentes à rotulagem de flocos de milho pré-cozidos do tipo “flocão”. Foram empregadas: elaboração e aplicação do checklist e coleta dos rótulos. Os resultados das inconformidades se apresentam: Portaria nº 157 (28,5%): Medidas dos algarismos e letras em milímetros, correspondentes as terminologias de “500g”, “PESO LÍQUIDO”,“CONTÉM LÍQUIDO” e  “CONTEÚDO  LÍQUIDO”, informando o quantitativo do produto na embalagem; RDC nº 259 (38%): denominações ou informações insuficientes, induzindo o consumidor a equívoco sobre composição do produto como marketing ou propaganda; Lei nº 10.674 (28,5%): enunciado de “CONTÉM GLÚTEM” ou “NÃO CONTÉM GLÚTEN”, para prevenir celíacos; Portaria nº 2.658 (14%): ausência do símbolo de produto transgênico; RDC nº 359 (9,5%): expressar medida padrão de 50g (gramas) e nº de xícaras (medida caseira), como base da tabela nutricional; RDC nº 360 (19%): tabela nutricional contendo a ordem obrigatória de nutrientes; Lei nº 1 (52%): informação sobre OGM em ingredientes alimentares; RDC nº 263 (9,5%): nomenclatura referente ao cereal originário e NBR 13230 (71,5%): ausência de simbologia de reciclabilidade associado ao código do polímero plástico.
Is Test Standardization Important when Arm and Leg Muscle Mechanical Properties are Assessed Through the Force‐Velocity Relationship?
Authors: Cosic Marko , Djuric Sasa , Zivkovic Milena Z. , Nedeljkovic Aleksandar , Leontijevic Bojan , Jaric Slobodan
Published: October 2019

The force‐velocity (F‐V) relationship observed in multi‐joint tasks proved to be strong and approximately linear. Recent studies showed that mechanical properties of muscles: force (F), velocity (V) and power (P) could be assessed through the F‐V relationship although the testing methods have not been standardized. The aim of the present study was to evaluate and compare F‐V relationships assessed from two tests performed on a modified Smith machine that standardizes kinematics of the movement pattern. Fifteen participants were tested on the maximum performance bench press throws and squat jumps performed against a variety of different loads. In addition, their strength properties were assessed through maximum isometric force (Fiso) and one repetition maximum (1 RM). The observed individual F‐V relationships were exceptionally strong and approximately linear (r = 0.98 for bench press throws; r = 0.99 for squat jumps). F‐V relationship parameter depicting maximum force (F0) revealed high correlations with both Fiso and 1 RM indicating high concurrent validity (p < 0.01). However, the generalizability of F‐V relationship parameters depicting maximum force (F0), velocity (V0) and power (P0) of the tested muscle groups was inconsistent and on average low (i.e. F0; r = ‐0.24) to moderate (i.e. V0 and P0; r = 0.54 and r = 0.64, respectively; both p < 0.05). We concluded that the F‐V relationship could be used for the assessment of arm and leg muscle mechanical properties when standard tests are applied, since the typical outcome is an exceptionally strong and linear F‐V relationship, as well as high concurrent validity of its parameters. However, muscle mechanical properties could be only partially generalized across different tests and muscles.
Variability of Technical Actions During Small‐Sided Games in Young Soccer Players
Authors: Clemente Filipe Manuel , Sarmento Hugo , Costa Israel Teoldo , Enes Ana Rita , Lima Ricardo
Published: October 2019

The purpose of this study was three‐fold: (i) to test the between‐sessions variability of 3 vs. 3 and 6 vs. 6 formats in under‐11 players, (ii) to assess the within‐session variability of 3 vs. 3 and 6 vs. 6 formats, and (iii) to investigate the variations of technical actions between formats. Sixteen soccer players (10.1 ± 0.3 years old) participated in this study. Both formats of play were played twice within an interval of one week to test the between‐session variability and the variables of conquered balls (CBs), received balls (RBs), lost balls (LBs), attacking balls/passes (ABs) and shots (Ss) were analyzed using the Performance Assessment in Team Sports instrument in all matches. Moderate variations on the sum of sets during the 3 vs. 3 and 6 vs. 6 formats were observed in all variables. Considering the variations of technical actions made between sets in the 3 vs. 3 format, likely moderate increases were found in set 2 vs. 1 in terms of RB (37.5%, [‐2.7;94.2]), and likely small decreases were found in set 3 vs. 2 for the same variable (‐18.3%, [‐37.8;7.3]). In the 6 vs. 6 format, only possibly small increases were found for set 3 vs. 1 in S (22.5%, [‐7.0;61.3]). Generally (sum of sets), the variables standardized per minute revealed almost certain very large decreases in the 6 vs. 6 vs. the 3 vs. 3 format in the variables of CB (‐67.9%, [‐75.3;‐55.9]), LB (‐66.0%, [‐73.9;‐55.7]), RB (‐65.6%, [‐74.8;‐ 53.1]) and S (‐87.6%, [‐93.1;‐77.7]). The results of this study suggest that both formats of play are too noisy to be reproducible. The 3 vs. 3 format largely increased the number of individual technical actions.
Physical Performance Differences Between Starter and Non‐Starter Players During Professional Soccer Friendly Matches
Authors: Giménez Jesús V. , Leicht Anthony S. , Gomez Miguel A.
Published: October 2019

The aim of this study was to investigate the physical performance differences between players that started (i.e. starters, ≥65 minutes played) and those that were substituted into (i.e. non‐starter) soccer friendly matches. Fourteen professional players (age: 23.2 ± 2.7 years, body height: 178 ± 6 cm, body mass: 73.2 ± 6.9 kg) took part in this study. Twenty, physical performance‐related match variables (e.g. distance covered at different intensities, accelerations and decelerations, player load, maximal running speed, exertion index, work‐to‐rest ratio and rating of perceived exertion) were collected during two matches. Results were analysed using effect sizes (ES) and magnitude based inferences. Compared to starters, non‐starters covered greater match distance within the following intensity categories: >3.3≤4.2m/s (very likely), >4.2≤5 m/s (likely) and >5≤6.9 m/s (likely). In contrast, similar match average acceleration and deceleration values were identified for starters and non‐starters (trivial). Indicators of workloads including player loads (very likely), the exertion index (very likely), and the work–to‐rest ratio (very likely) were greater, while self‐ reported ratings of perceived exertion were lower (likely) for non‐starters compared to starters. The current study demonstrates that substantial physical performance differences during friendly soccer matches exist between starters and non‐starters. Identification of these differences enables coaches and analysts to potentially prescribe optimal training loads and microcycles based upon player’s match starting status.