bluuebunny/crossref_metadata_2025 huggingface dataset:
Comportamiento de variables químicas de un suelo sometido a distintos usos, departamento de Nariño, Colombia
Authors: Arteaga J. Julio César , Navia E. Jorge Fernando , Castillo Jesús Antonio
Published: January 2017

El presente estudio se realizó en un Andisol clasificado como Vitric haplustands, ubicado en el Corregimiento de Obonuco, Municipio de Pasto (Colombia). Se evaluaron algunas características químicas, en siete tipos de uso y manejo del suelo: T1: monocultivo de papa (Solanum tubersum L.), T2: pradera (Pennisetum clandestinum Hochst. ex Chiov), T3: barrera multiestrato, T4: sistema acacia - aliso, T5: banco de proteína, T6: bosque plantado (Eucaliptus globulus Labill) y T7: bosque nativo. El efecto de los tipos de uso y manejo, sobre las propiedades químicas del suelo, se evaluaron a través de pH, %MO, %CO, N total, P, CIC, Ca, Mg, K, Al, Fe, Mn Cu, Zn, B y S. Los resultados fueron sometidos a Análisis de Varianza, Prueba de Comparaciones de Medias (LSD), Diferencia Mínima Significativa (DMS) y correlaciones de Persson. Los valores mostraron diferencias significativas (P<0,05) entre los tratamientos para los contenidos de pH, %MO, %CO, N total, P, CIC Ca, Mg, K, Fe y S, mientras que no se presentaron efectos sobre los contenidos de Al, Mn, B, Zn y Cu. Los mayores valores de %MO, %CO, N total, CIC, Ca, Mg y S, fueron obtenidos con los tratamientos T3, T4 y T7. Los resultados sugieren a la materia orgánica, como la variable más sensible al efecto del manejo de los suelos.
Fertiriego con silicio en variedades de rosa sobre la severidad de mildeo polvoso (Sphaerotheca pannosa var. rosae)
Authors: Albornoz B. Cesar , Silva P. Amanda , Torres M. Francisco
Published: January 2017

La investigación evaluó el Fertiriego con silicio en la severidad del mildeo polvoso (Sphaerotheca pannosa var. rosae) en tres variedades de rosa bajo invernadero. Se empleó un diseño de parcelas subsubdividas; los tratamientos principales correspondieron a tres dosis de silicio (SiO2) (DS): (DS1=3mgL-1), (DS2=6mgL-1) y (DS3=9mgL-1); los sub-tratamientos a dos tipos de Fertiriego (L): (L1=3 mmdía-1), (L2=5 mmdía-1) y los sub-sub-tratamientos a tres variedades (V): (V1 = Vendela), (V2 = Reed Unique) y (V3 = Miracle). Se presentaron diferencias (p≤0,01) por el efecto de la DS (dosis de silicio), L (láminas de fertiriego) y V (variedades); como también de la interacción DS*L (p≤0,01). Las aplicaciones de DS3 redujeron el porcentaje de severidad del hongo (20%) y las de DS1 fueron menos eficientes (230%). Se obtuvieron menores porcentajes de severidad del hongo con la aplicación de la lámina de agua de fertiriego L1 (130%) y más altos con la L2 (280%). Las variedades V2 y V3 fueron menos afectadas por el hongo (170 y 160%) y la V1 fue más susceptible (320%). La dosis DS3 y la lámina de fertiriego L1 actuaron conjuntamente sobre una menor reducción del grado de severidad del hongo (75%) (p≤0,05). El comportamiento de las variedades Miracle y Reed Unique con una lámina de fertiriego de 3mmdía-1 y dosis de 9mgL-1 de Silicio, podrían ser claves para la disminución de la severidad de Sphaerotheca pannosa var. rosae en zonas productoras de flores de Colombia.
Políticas de inclusão e a crise da educação especial
Authors: Lopes Silmara Aparecida
Published: January 2017

A terminologia educação especial precisa ser revista e superada para não continuar atuando como um paradoxo à educação inclusiva que defende o direito de todos à educação nas salas regulares, já que aquela permite, em seu arranjo organizacional, escolas e classes especiais que são tipos de abordagens educacionais contraditórias à concepção de uma educação mais inclusiva e que luta pelo combate da exclusão educacional. Considera-se que a educação especial passa por uma crise de sentidos, especialmente, quando é criticamente examinada diante do conceito de educação inclusiva que vem ganhando força no Brasil. Tem-se como pressuposto que não é mais necessário continuar existindo dois tipos de educação para as pessoas com deficiências, transtornos, distúrbios, as quais deverão fazer parte da educação para todos (educação inclusiva) e não de uma educação que ainda se diz “especial”. A pesquisa procurou mostrar que há evidências para a superação dessa terminologia que se encontra descontextualizada na atualidade, principalmente, por apresentar-se na prática como uma política educacional antagônica à política de educação inclusiva entendida em sua essência como aquela que não excluí, não segrega, não discrimina nenhum aluno.
Desafios da didática diante das políticas de inclusão
Authors: Oliveira Ivanilde Apoluceno de
Published: January 2017

Neste artigo o objetivo é discutir questões sobre a educação inclusiva levantadas por docentes de escolas públicas de oito municípios do Estado do Pará, e mediante essas questões, apresentar os desafios da didática no processo de inclusão escolar, na medida em que a didática tradicional voltada ao “aluno padrão”, centrada no conteúdo escolar, universalista e monocultural, não dá conta para trabalhar com as diferenças, sendo a própria didática colocada em questão. Trata-se de um recorte de duas pesquisas qualitativas realizadas em municípios do Estado do Pará. A primeira concluída em 2012, envolvendo pesquisadores da UEPA, UFPA e UFOPA, em 08 municípios do Pará: Belém, Ananindeua, Marituba, Marabá, Santarém, Barcarena, Tucuruí e Altamira. A segunda, concluída em 2014, com pesquisadores da UEPA e da UFPA, em dois municípios: Belém e Marabá. Entre os procedimentos metodológicos realizados estão: entrevistas semiestruturadas com gestores da escola e da Educação Especial, coordenadores/assessores pedagógicos e professores da sala comum e de salas de recursos multifuncionais (primeira pesquisa) e técnica de grupo focal com professores de salas de recursos multifuncionais e técnicos (segunda pesquisa), levantamento bibliográfico e documental sobre o tema de estudo. A análise dos dados foi efetivada por meio de categorizações analíticas e temáticas com base na Análise de Conteúdo. Nas duas pesquisas foram realizados procedimentos éticos. Entre os desafios da didática para a inclusão escolar destaca-se lidar com a heterogeneidade superando a lógica da homogeneidade.
A Escola de educação básica na modalidade de educação especial no Estado do Paraná
Authors: Rossetto Elisabeth , Piaia Tiarles Mirlei
Published: January 2017

Este trabalho vincula-se ao Programa de Pós-Graduação em Educação da Universidade Estadual do Oeste do Paraná – UNIOESTE e busca compreender a trajetória de implementação da Escola de Educação Básica na Modalidade de Educação Especial no Estado do Paraná. Caracteriza-se como pesquisa documental e bibliográfica descritiva, de caráter qualitativo. A Escola de Educação Básica na Modalidade de Educação Especial teve sua implementação amparada por documentos nacionais e estaduais e surgiu mediante um momento conturbado após a Politica Nacional de Educação Especial na Perspectiva da Educação Inclusiva (2008). Em 2011 através da Res. 3600/2011–GS/SEED teve sua autorização quanto à alteração na denominação de Escolas de Educação Especial para Escolas de Educação Básica na Modalidade de Educação Especial e, entre suas ações, a certificação dos alunos. Três anos após a implementação necessitou de readequação pela constatação de que os alunos não conseguiam dominar os conteúdos curriculares previstos para o ano escolar em que estavam matriculados, o que anunciaria em final de 2014 grande percentual de reprovação. Assim, evidencia-se a necessidade de estudos que contemplem a proposta pedagógica com vistas à apropriação do conhecimento por parte desses alunos.
Hegemonia e senso comum na visão gramsciana: instituições especializadas e a meta 4 no PNE 2014-2024
Authors: Drago Rogério , Melo Douglas Christian Ferrari de
Published: January 2017

A compreensão das políticas educacionais da Educação e da Educação Especial, a partir da perspectiva materialista histórico-dialética, requer contextualizá-las no âmbito político, econômico e social em que foram formuladas e identificar os grupos sociais que as produziram e as suas finalidades. Dessa forma, o objetivo desse artigo é, pela via do referencial teórico gramsciano, identificar, no Plano Nacional de Educação, as forças que atuam na luta pela hegemonia, compreendidas aqui, como um direcionamento não apenas político, mas também moral, cultural e ideológico, exercidas pelas instituições especializadas sem fins lucrativos que ofertam o atendimento educacional especializado às pessoas com deficiência.
Práticas musicais com alunos surdos na extensão universitária: acesso e participação
Authors: Reily Lucia Helena , Nepomuceno dos S. Oliveira Márcia Regina
Published: January 2017

As linguagens expressivas oferecem possibilidades de significação para pessoas com alterações de fala e linguagem. Este estudo apresenta relato sobre um projeto de música com alunos surdos de quatro a 18 anos. O trabalho se desenvolveu impulsionado por uma aluna de graduação de Pedagogia que propôs um projeto de iniciação científica sobre práticas musicais com alunos surdos; a iniciativa foi acolhida no espaço de atendimento em artes visuais no decorrer de 2014 com cinco grupos de alunos surdos num programa de extensão universitária. Desenvolveram-se conversas sobre a presença da música na família; experimentos de física, que pretendiam “tornar o som visível”; construção de instrumentos nas quatro categorias (idiofone, membranofone, cordofone e aerofone); improvisação musical; vivências com notações musicais intuitivas e pautadas em George Self. Os resultados mostraram que os alunos surdos, apesar de inicialmente expressarem sentimentos de incapacidade e resistência ao serem convidados a participar, tiveram facilidade de manejar ferramentas e construir e decorar os instrumentos; engajaram-se nas atividades rítmicas, nos batuques e na imitação de danças rítmicas conhecidas. O projeto valorizou a participação e explorou maneiras acessíveis de desfrutar das vivências musicais.
Iniciativas de atenção ao estudante com altas habilidades/superdotação: levantamento e análise
Authors: Pedro Ketilin Mayra , Marques Ogeda Clarissa Maria , Moriel Chacon Miguel Claudio
Published: January 2017

Os estudantes com altas habilidades/superdotação (AH/SD) fazem parte do público alvo da educação especial, sendo garantido por lei a identificação e atendimento educacional especializado (AEE), desta maneira, o objetivo desta pesquisa foi identificar e analisar, por meio de artigos científicos e dissertações/teses, iniciativas de atenção à estudantes com AH/SD. Para tanto, buscamos na base de dados Scielo, na Biblioteca Digital Brasileira de Teses e Dissertações, nos anais do Congresso Brasileiro de Educação Especial, Congresso Brasileiro Multidisciplinar de Educação Especial e Jornada de Educação Especial, artigos que tratassem de iniciativas de atendimento para este alunado. Foram encontradas 24 produções, sendo que nove referiam-se a iniciativas de projetos e centros, oito versavam sobre AEE e cinco sobre o Núcleos de Atividades de Altas Habilidades, consideramos que as iniciativas de atenção à estudantes AH/SD, mostram-se pontuais, concentrando-se em alguns estados brasileiros. Apontamos a necessidade de expandir as iniciativas de atendimento, e acreditamos que o maior número de estudos e de pesquisadores interessados no tema, promovem uma expansão da temática, proporcionando a ela maior cientificidade e um impacto positivo na vida escolar destes estudantes.
Representações sociais dos professores no ensino-aprendizagem do adolescente com Síndrome de Down
Authors: Vieira Sandra Conceição Maria , Paiva da Silva Kalina Vanderlei , Brandão Amorim Maria do Rosário Fátima , Souza Gama Oliveira Mariana Alves
Published: January 2017

ResumoEste artigo tem por objetivo compreender e analisar as representações sociais dos professores sobre o processo ensino aprendizagem do adolescente com síndrome de Down. Adotou uma abordagem qualitativa, utilizando o conceito das representações sociais. A escola escolhida é regular e adepta a educação inclusiva. A coleta de dados foi realizada por meio de um questionário. As entrevistas foram transcritas na íntegra e submetidos à análise do discurso.Três professores participaram da pesquisa. Percebeu- se que esses professores ainda não sabem bem o que fazem dentro de sala de aula, porque nenhum deles conseguiram responder, de fato, como trabalham pedagogicamente com esses alunos com Síndrome de Down. Pode- se acreditar que os aspectos indicativos de Representações sociais foram amplas. A representação mostrou- se como desafiadora para maior parte dos professores entrevistados, visto que compreendem que é necessário realizar o processo de inclusão, porém muitas vezes não sabem como. Ainda existe uma concepção que o aluno não aprende, demonstrando uma representação excludente, em relação ao fato de excluí-lo do direito adquirir conhecimentos como qualquer outro aluno e ao fato da falta de meios pedagógicos que facilitariam o processo ensino aprendizagem dos mesmos.
Interdependência na figuração família -escola na inclusão do estudante com deficiência
Authors: Pantaleão Edson , Gomes Núbia Rosetti Nascimento , Carvalho Elaine
Published: January 2017

Este artigo é resultado parcial de um estudo comparado internacional entre as realidades educacionais de municípios brasileiros e mexicanos. Como metodologia de pesquisa, optou-se pelo tipo etnográfico e, como técnicas, foram utilizados questionários, a dinâmica dos grupos focais e a análise documental. Constituíram sujeitos da pesquisa os pais/familiares de estudantes com deficiência matriculados no ensino comum e também os profissionais que atuam nas Secretarias de Educação e nas escolas. A investigação pautou-se nos pressupostos da Sociologia Figuracional, elaborada por Norbert Elias. Diante desse contexto, trazemos, neste texto, os dilemas e perspectivas na relação família e escola, retratados por meio das falas dos investigados nos momentos dos grupos focais, especificamente no município de Vitória-ES. Concluímos que, de maneira geral, as falas convergem para a valorização dessa relação. Percebemos também que não podemos analisar as figurações família-escola como grupos isolados, mas com base na compreensão sobre as interdependências que se vão estabelecendo. Portanto, a superação da exclusão escolar pode ser construída atrelada às transformações dessas relações e da sociedade.Palavras-chave: Figuração família-escola. Educação Especial. Inclusão Escolar. Estudante com Deficiência. Norbert Elias.
Avaliação da aprendizagem: educação especial na educação infantil
Authors: Victor Sonia Lopes
Published: January 2017

O objetivo deste trabalho é analisar a avaliação para o planejamento do ensino ao público-alvo da educação especial na faixa etária de 0 a 6 anos de idade que frequentam as salas de recursos multifuncionais (SRM) do Atendimento Educacional Especializado (AEE). Neste trabalho, trouxemos a análise das narrativas de professores que participaram da pesquisa do Observatório Nacional em Educação Especial. Verificamos que o AEE para a criança pequena, indicada à educação especial, necessita ainda de um aporte teórico-metodológico que norteie as práticas pedagógicas direcionadas a essas crianças, com o propósito de garantir acesso à aprendizagem pela via da avaliação contínua e sistematizada desse processo.
Is family business beautiful? Evidence from Italian stock market
Authors: Venanzi Daniela , Morresi Ottorino
Published: January 2017

From the agency perspective, literature studying links between investor protection and governance profiles argues that family is more disposed than other shareholders to divert private benefits in countries with a poor legal framework: the question is empirically puzzling. From the stewardship perspective, the degree of familiness affects the stewardship attitude of the firm. We do not find that family firms perform worse or better than non-family counterparts. Some evidence is found as regards the entrenchment effect: family CEOs seem to weaken firm performance. Stewardship attitude – not familiness – does matter: moderate levels of stewardship improve performance and increase risk-taking.
Shareholder activism and director retirement plans repeals
Authors: Ong Seow-Eng , Petrova Milena Tacheva , Spieler Andrew
Published: January 2017

We study proposals to repeal a potentially non-incentive compatible feature of outside director compensation contracts - director retirement plans. The reason for concern is that the required vesting period to receive benefits may instill complacency in director oversight. In the past, such pension plans were a common feature of compensation contracts until the mid-1990’s when shareholder attention shifted away from governance and toward compensation issues. Many firms removed/amended their plans voluntarily or from shareholder pressure. In a sample of 70 firms targeted by shareholders, we find no appreciable benefit to activist efforts to remove director retirement plans. This result holds regardless of the sponsor type (individual, institution or coordinated activism). However, relative to a control group, sample firms display lower levels of outside director oversight. There is also evidence that higher institutional ownership and poor prior performance increases the likelihood of a firm amending/removing its director pension plan. In addition, target firms significantly underperform standard market benchmark and mirror returns of control sample prior to event period. These results generally persist in the post-event period. Collectively, these results are consistent with the majority of the activism literature in that no discernible improvement in performance is detected. Our results have important implications to policymakers about the role of shareholder activism.
Empirical evidence of lack of significant support for whistleblowing
Authors: Buckley Conor , Cotter Derry , Hutchinson Mark , O’Leary Conor
Published: January 2017

Whistleblowing involves employees reporting upon wrongdoing occurring in their organisation. Traditional views of whistleblowing (a disloyal act) are evolving towards a more modern view (sympathetic). This study evaluates attitudes towards whistleblowing in Ireland. Corporate employees reviewed business scenarios, evaluated whether they were prepared to become whistleblowers or not and gave their reasons. They also evaluated their organisation’s attitude towards whistleblowing. The findings suggest many employees (particularly males) are still reluctant to report wrongdoings in their workplace and would rather report internally than externally. Also, employees who do whistle-blow are motivated more by feelings of loyalty than self-interest. Finally employees do not consider their organization particularly supportive of whistleblowing. Results suggest organisations must do more to promote whistleblowing if employees are to be encouraged to do so appropriately.
The determinants of the presence of independent directors in French board companies
Authors: Chouchene Ibtissem
Published: January 2017

The purpose of this paper is to study the determinants of the presence of independent directors on boards of directors. Based on the agency theory, we study the different factors influencing the nomination of independent directors. The tests were applied to a sample of 79 companies belonging to the SBF120 index from 1999 to 2001. The results suggest that ownership concentration, the size of the company and institutional investors activism explain the presence of independent directors inside French board companies.
Guidelines for the investment choice of capital projects by public corporations
Authors: Pienaar Wessel
Published: January 2017

This article provides guidelines on how public corporations can choose capital projects on the basis of economic and financial criteria. Project appraisal, selection and prioritisation criteria are listed, followed by a description of the way in which the result of each appraisal technique should be interpreted. Criteria that should be adhered to in the selection of mutually exclusive projects and the prioritisation of functionally independent projects in order to maximise the net output of public corporations in the long run are supplied. Applications of the proposed investment decision rules are illustrated by examples. Two techniques are proposed that may be used as additional decision-making instruments when evaluated projects show similar degrees of long-term financial viability.
The information content of economic value added, residual income, earnings and operating cash flow: evidence from South African industrial shares
Authors: Erasmus Pierre
Published: January 2017

Proponents of the value based financial performance measure of Economic Value Added (EVA) argue that it is a major improvement over other traditional measures. This study investigates the relationship between EVA and market-adjusted share returns, and compares it to that of residual income, earnings and operating cash flow. Relative information content tests suggest that earnings have the strongest relationship with share returns. The results from the incremental information content tests indicate that although the EVA components provide statistically significant information content beyond that provided by residual income, the level of significance is low.
Corporate governance and risk management: a South African perspective
Authors: Young Jackie
Published: January 2017

A code of governance is crucial for any emerging country as it endeavours to provide a sound management framework and principles. Corporate governance and risk management are fairly new management concepts, but are becoming important management disciplines for the public and private sectors in South Africa. The aim of this paper is to provide insight into corporate governance and risk management from a South African perspective. South Africa is regarded as one of the more advanced countries in Africa, although still an emerging country with huge development potentials. However, should corporate governance and risk management principles be lacking and not adequately developed and implemented, the aforementioned potential will be nullified and could negatively affect the economic growth and well-being of the country.
Ownership structure and performance: evidence from Portugal
Authors: Lisboa Inês , Esperança José Paulo
Published: January 2017

This paper provides new evidence on the impact of ownership over performance in small dimension markets. Analyzing the Portuguese firms we confirm the monitoring effect. Unlike previous studies, we also confirm the expropriation effect to low levels of ownership concentration. These results suggest that the free rider problem between the manager and the principal is significant in countries with small financial markets
Pyramid groups and firm performance: empirical evidence from Canadian corporations
Authors: Tian Gloria Y.
Published: January 2017

Using data of Canadian corporations in 1994 and 2003, this study analyzes whether controlling shareholders of corporate pyramid groups, with substantial divergences in ownership and control, negatively or positively impact firm performance. We find some evidence that the combination of ownership concentration and pyramidal structure would lead to inferior firm performance and valuation, but little evidence concerning tunneling within groups. We argue the robust legal environment in Canada that encourages shareholder value maximization could mitigate the negative impact of control enhancing mechanisms on minority public investors.
The relationship between corporate governance and firm performance revisited: where do we stand?
Authors: Hilger Stefan
Published: January 2017

How is corporate governance measured, and what is the relationship between corporate governance mechanisms and corporate performance? This paper aims to shed light on these questions by providing an overview of the most important research findings in this area with a focus on the USA and Germany. My analysis gives rise to the following remarks. First, studies examining the impact of singles governance mechanisms are inconclusive and mixed in their findings, and especially the question of causality is still unanswered. Second, when a holistic approach is used, the proposition that good corporate governance enhances long-term performance is supported. However, corporate governance practices alone cannot assure long-term corporate performance and good standards of corporate governance are no substitute for the solidity of business models.
The shareholder derivative suits: disfunction and remedies against a "paradoxal" inactivity
Authors: Latella Dario
Published: January 2017

The derivative action exerted by shareholders (rectius, by a single shareholder or by a minority of them) falls within the wider topic of the defence of shareholder minorities. Considered as one of the pillars of corporate governance, the above-mentioned subject tends to be a control tool as to the accurate execution of the managerial task. Some empirical studies show that, in spite of corporate fraud by managers, in listed companies there are no such lawsuits. This “physiological paradox” – under which the others’ indifference enables a few organised individuals to control the company – has urged the need for a deep re-examination of control power over management. According to the European Directive on the Cross-border Exercise of Shareholders’ Rights, effective shareholder control is a prerequisite to sound corporate governance and should, therefore, be facilitated and encouraged. But control power over management is usually based on “empty” procedures and frequently false meeting practices. The fundamental “hypocrisy” of corporate governance is due to different quality and quantity of information available for deeply different groups of people. From this point of view, the European Directive makes it easier to exercise some traditional rights, but still does not give a “full” right to be informed about management.
The underwriting process of property insurance in South Africa
Authors: Rossouw Laura , Mostert Frederik J. , Mostert Jan Hendrik
Published: January 2017

Various underwriting factors pertaining to the owner of the property, the characteristics of the assets which are considered, and the risks involved with the property concerned should be evaluated by short-term insurers when underwriting property insurance. Two stipulations of insurance contracts can be employed to incorporate the underwriting factors, viz. the adjustment of the premium level due to a change in the risk profile, as well as the requirement of an excess (or deductible) when a claim is made. The most important problem areas experienced when underwriting property insurance receive the necessary attention, as well as the possible solutions to solve the intricate situations. As South Africa is a developing country with an emerging economy, the conclusions of the empirical study may serve as an illustration to short-term insurance industries in other developing countries.
Re-examination of connectivity between CEO compensation and tenure at the helm and firm performance
Authors: Bulmash Samuel
Published: January 2017

This paper presents empirical evidence related to a CEO’s tenure, compensation, and performance. It reviews some generally accepted assumptions that have driven the rationale for CEO compensation packages, performance, and monitoring by the boards in charge of corporate governance. The empirical results of this paper provide only partial support for the underpinning basis of many of the compensation and corporate governance packages in today’s corporate world. The paper uses data that was available to management and shareholders prior to the onset of the asset bubble that imploded during 2007-2009 period, and shows that there was already by then room for concern. The empirical findings presented here suggest that there is a mild positive relation between improvement in firm performance and the compensation package but even this is more evident in firms where the CEO service has a longer tenure compared to firms with a shorter tenure serving CEO. The results also support the findings from earlier studies that it is desirable to have an incentive scheme contingent on future returns, not only on the short time horizon. The findings presented here also confirm that CEOs who have passed the “early probation” test of time and skills and gained time to develop experience to lead the firm and its business have a stronger relationship between compensation and firm performance. However, the relatively low statistical relationships between compensation and firm performance for the whole sample overall leave room for concerns about the limited extent of their effectiveness. This paper also raises indirectly also concerns that the theoretical motivations of some compensation packages and the actual practices in the real world were not well aligned despite the large number of studies and efforts aimed at improving the relationship between CEO compensation and firm performance.
Modes of governance and the use of cost information: a comparative study between Brazilian and British hospitals
Authors: Gonçalves Márcio Augusto , Maia Muniz Reynaldo , Mascarenhas Alemão Márcia , Maia dos Santos Lucas
Published: January 2017

Cost information can be considered an important tool to benchmarking, planning and control, improving the management of expenditures, mainly in a public institution that are known by having scarce resources. This study was carried out to investigate different modes of governance within Brazilian and British hospitals and the usefulness of cost information in terms of managerial plannig and control. The research was conducted by cross cultural analysis, using several statistical methods for measuring organisation characteristics, seeking to gain a deeper understanding of the profile of both hospitals and respondents. This study showed the dominance of hierarchy and clan as being the most relevant modes of governance in Brazilian and British hospitals. This discussion is relevant considering the congruence level of goals and the ambiguity level of performance measurement. Also, it defines which form of governance is more predominant. The exploratory and quantitative survey methods were used to test the research questions. After conducting a survey using a structured questionnaire, semi-structured interviews with middle managers at chosen case study hospitals were undertaken. In the cases analyzed, it was possible to identify a significant difference between the use of cost information in hospitals, allowing inferences between different modes of governance. The lack of studies about the use of cost information in planning and control regarding public hospitals impedes any other comparison or assessment considering empirical data. One of the objectives of this paper was to generate initial material for future researchers. Besides, the knowledge about the current scenario of the usefulness of cost information mainly in planning and control is relevant when associated with modes of governance.
Wealth effects of convertible bond issues – further evidence of agency costs and managerial entrenchment
Authors: Fink Christopher , Schiereck Dirk , Vogt Joachim
Published: January 2017

There is still some ambiguity about the company’s motivation for using the hybrid finance instrument of convertible bonds. Although manifold theoretical approaches provide varying assumptions about the rationale behind the issuance of convertible bonds, the empirical evidence about the major issuance reasons and the subsequent wealth impacts for the issuer remains mixed. The purpose of our study is to evaluate the relevance of these various theoretical approaches to explain empirically the motivation and characteristics of a company when issuing convertible debt and the resulting wealth effects for the company’s shareholders
The impact of voluntary related-party disclosure in China over the years 2001–2005: a period of changing regulation
Authors: Shan Yuan George , Round David
Published: January 2017

Changes in the regulatory environment in China since 2002 with respect to related-party disclosure were a sign that China wished to make its corporate sector more transparent and accountable. It was expected that the introduction of mandatory disclosure might also lead to higher levels of voluntary disclosure than had previously been the case. Our investigation of a large sample of listed Chinese companies finds that a significant increase in the extent of related-party disclosure occurred after the introduction of The Code of Corporate Governance for Listed Companies in China (The Code). This suggests that The Code issued by the China Securities Regulatory Commission have worked as ‘soft’ corporate directives as well as insisting on legally enforceable mandatory disclosure requirements, to effectively improve the extent of corporate disclosure in the sensitive area of related-party transactions
The technostructure gap the educational qualifications of executive and non-executive directors
Authors: Phillips Peter , Cotter Julie
Published: January 2017

The purpose of this paper is to investigate the educational qualifications and experience of executive and non-executive members of directorial boards in Australia. Inspired by Galbraith’s (1967) analysis of the ‘technostructure’, we examine the educational qualifications of managerial (executive) directors and non-executive directors to assess the extent of divergences in the relevance (to the company’s operations) of executives’ and non-executives’ educational qualifications. In addition, we measure the ‘relatedness’ of executives’ and non-executives’ educational qualifications to determine the extent to which the set of educational qualifications of executive directors diverges from that of non-executive directors. We find significant differences in the relevance of the educational qualifications possessed by executives and non-executives. We also find very low relatedness between the two sets of educational qualifications. The advantages of board diversity on the one hand and the disadvantages that may attend potentially sub-optimal technical information flow on the other are discussed.
Corporate governance in UK banks
Authors: Chisnall Paul
Published: January 2017

The crisis engulfing the World’s financial markets for the past two to three years has involved coordinated action on the part of governments, central banks, regulators and the industry itself on a scale rarely seen and as we approach mid-2010 the signs are that the crisis has been abated. During this time there has been much debate on the underlying causes of the financial crisis and the broad consensus is that the blend of macroeconomic factors and intellectual assumptions that contributed included. It is clearly also the case that many banks over-estimated their capacity to mitigate risk and that - whether in terms of culture, appetite or processes - their boards and risk management fell short of the required standard. The understanding of the broad nature of the underlying causes of the crisis has guided the regulatory response. Much of this activity has been guided by the Financial Stability Board, reporting to the G20, and in broad terms this regulatory change has comprised three components: to strengthen the resilience of the financial system; to reduce the impact and systemic effect of bank failure; and to improve intergovernmental and cross-agency cooperation.
An empirical investigation of the role of the Egyptian banking sector in attenuating the virulence of financial crises
Authors: Abdel-Baki Monal
Published: January 2017

The aim of this paper is to compare the relative efficacy of Egyptian public, private and foreign banks in alleviating adverse macroeconomic meltdowns inflicted by financial crises by employing the Pedroni Fully Modified Ordinary Least Squares (FMOLS) method. The research contrasts two financial reforms: the liberalization phase of 1991-2003 to the Banking Reform Plan (2004-2009). The results of the study reveal that financial reforms have rendered foreign and domestic private banks more efficient in enhancing credit flow to the real sector, whilst making state-owned banks more successful in mobilizing savings during financial crises.
Towards a Russian doll model of financial fragility and corporate governance
Authors: Wenger Thomas
Published: January 2017

We show that the phenomenology of sources of financial instabilities can be traced back to the iteration of a single and conceptually simple step: the pooling of cash-flows priced at different levels of resolution of price-relevant information. We illustrate this with examples from bond rating, bond pricing, deposit insurance pricing, various kinds of regulatory arbitrage, risk-adjusted capital allocation, persistent mispricing of risk, the impact of accounting for Level-3 assets, the design problem for a special resolution regime and financial implications of the process of financial reform itself. We find that conflicts between the financial interests of various stakeholders can be viewed as examples of tranche wars from the point of view of abstract synthetic re-securitizations of pools of cash-flows.
The prevalence of stress and burnout syndrome in hospital doctors and family physicians
Authors: Stanetic Kosana , Savic Suzana , Racic Maja
Published: January 2017

Introduction. Burnout syndrome is the result of chronic emotional stress. It
is characterized by high levels of emotional exhaustion and
depersonalization, and reduced level of personal accomplishment. The aim of
this study was to determine the level of stress and risk for burnout
syndrome in doctors employed in health centers and hospitals, and to
investigate the impact of socio-demographic characteristics on the level of
stress and the occurrence of burnout syndrome. Material and Methods. A
cross-sectional study was conducted in the period from October 1 to December
31, 2015 in three health centers and in the University Clinical Center of
the Republic of Srpska. The survey was anonymous. A socio-demographic
questionnaire and a questionnaire for self-assessment of the level of
stress and Maslach Burn?out Inventory were used as research instruments. Out
of 151 doctors included in the study, 49% were family physicians, and 51%
were hospital doctors. Results. The analysis of responses to questionnaires
for self-assessment of stress level revealed that 51.7% of participants had
high levels of stress (52.7% of family physicians, 50.6% of doctors working
in hospital). A high degree of emotional exhaustion was found in 27.2% of
participants (29.7% of family physicians, 24.6% of doctors working in
hospital), high depersonalization was found in 23.8% of participants (25.7%
of family physicians, 22.1% of doctors working in hospital), a low level of
personal accomplishment was found in 39.7% of participants (37.8% of family
physicians, 41.6% of doctors working in hospital). No statistically
significant difference regarding stress degree, emotional exhaustion and
depersonalization and personal accomplishment was found between hospital
doctors and family physicians. The physicians aged over 45 years had a
significantly (p = 0.030) higher level of emotional exhaustion than their
younger colleagues. Conclusion. This study found that there was a high risk
of burnout syndrome in physicians in the Republic of Srpska. Although the
exposure to professional stress was higher in family physicians than in
hospital doctors, the obtained difference was not statistically significant.
The case of T-cell large granular lyphocyte leukemia presented as transfusion dependent anemia with sustained response to cyclosporine a therapy: Case report
Authors: Zeremski Vanja , Savic Aleksandar , Cemerikic-Martinovic Vesna , Milosevic Ivana , Dragicevic Marina , El Farra
Published: January 2017

Case report. A 41-year-old man presented with anemia, lymphocytosis and
splenomegaly. T-cell large granular lymphocyte leukemia was diagnosed based
on lymphocytosis of T-cell large granular lymphocytes, characteristic
immunophenotype (CD3+, CD8+, CD16+, CD57+) of the lymphocytes and clonally
rearranged T-cell receptor genes. Therapy indication was
transfusion-dependent anemia. Initial cyclosporine therapy and low-dose
oral methotrexate failed to control anemia and lymphocytosis. Yet, a
complete clinical and hematological response (without molecular remission)
was achieved and sustained when cyclosporine was reintroduced into the
therapy. Conclusion. Our case confirms that cyclosporine therapy is
effective in treating T-cell large granular lymphocyte leukemia and suggests
that indefinite treatment may not be needed to maintain the response.
Six decades of development
Authors: Milankov Miroslav , Gojkovic Zoran
Published: January 2017

nema
Analysis of Ilizarov apparatus application in acute traumatic lesions and treatment of complications of different parts of musculosceletal system at the Department of orthopedic surgery and traumatology in Novi Sad
Authors: Lalic Ivica , Harhaji Vladimir , Kecojevic Vaso , Ninkovic Srdjan , Dulic Oliver , Rasovic Predrag
Published: January 2017

Introduction. For multiply traumatized or polytraumatized patients, the
preservation of normal limb function with minimal complication is the
highest priority. The supreme principle of the Ilizarov techique is to
achieve limb stability with equality, without deformities, with sufficient
muscle function and full range of joint movement with minimal risk of
infection. It is also of great importance to decrease the length of
immobility with the least possible number of surgical procedures. Material
and Methods. We present a retrospective and partially prospective study with
the analysis of the Ilizarov apparatus application for managing acute
traumatic fractures, bone fracture complications and other orthopedic
conditions eligible for treatment with this technique. This study covers our
experiences and results gained in the period from 2003 to 2016. The analysis
included a broad spectrum of orthopedic and traumatology conditions such as
acute fractures, non-union fractures, malunion fractures, pseudoarthrosis,
congenital and acquired bone deformities and the final treatment after total
knee joint replacement failures. Results. After a long follow-up time, the
long-term results were assessed by estimating the results of clinical
examinations, X-ray evaluations, Association for the Study and Application
of the Method of Ilizarov bone and functional scoring system and Karlstrom
and Olerud functional scoring system evaluations. Conclusion. The
introduction of the Ilizarov method at our Department 13 years ago has
justified its application in everyday clinical practice by achieving
excellent results in the treatment of the most complicated orthopedic and
trauma conditions.
Knee osteoarthritis and arthroplasty of the knee joint
Authors: Lazetic Aleksandar , Lukic-Sarkanovic Mirka , Savic Dragan , Dulic Oliver , Radic Srdjan , Obradovic Mirko
Published: January 2017

According to the Public Health Institute of Vojvodina one of the main causes
of morbidity, invalidity and absence from work in Vojvodina are
musculoskeletal diseases. Osteoarthritis is a multifactorial joint disease,
with catabolism and inflammation in its background. For radiological
classification of knee osteoarthritis stage Kellgren-Lawrence scale is used.
It consists of five levels, from stage ?0? to stage ?4?. The goal of
osteoarthritis treatment is to reduce pain and muscle spasms, improve limb
function, prevent joint contractures and train patients to function in
everyday life and professional activities. The therapy is divided into
conservative (medical and physical) and surgical. Arthroplasty is a surgical
procedure that involves destruction of articular surfaces and replacement
of degenerative joints with endoprostheses, which result in increased
general and working ability. Modern endoprostheses enable a high success
rate of the procedure. At the Department of Orthopedics and Traumatology,
Clinical Center of Vojvodina in Novi Sad, the first knee aloarthroplasty
was performed in 1989. Since then, more than 3000 knee aloarthro?plasties
have been done. Clinical patient evaluation was obtained through subjective
status, functional evaluation and use of scoring systems. More than 80% of
patients had a good or a great score.
The use of partial prosthesis in shoulder surgery
Authors: Ninkovic Srdjan , Radosavljevic Sladjana , Harhaji Vladimir , Lalic Ivica , Janjic Natasa , Obradovic Mirko
Published: January 2017

Introduction. Indications for the use of partial shoulder prosthesis are
dislocated four-part fractures and multi-part and four-part
fractures-dislocations, impressive fractures of the humeral head
(including involvement of more than 40% of the articular surface) and ?head
splitting? fractures of humerus. The aim of this study was to present the
results of the application of partial shoulder prosthesis at the Department
of Orthopedic Surgery and Traumatology, Clinical Center of Vojvodina in
Novi Sad and identify risk groups among the participants. Material and
Methods. The study, which was retrospective, included 22 patients who had
undergone the partial shoulder arthroplasty in the period from 2005 to 2015
at the Department of Orthopedic Surgery and Traumatology, Clinical Center of
Vojvodina. The functional results were evaluated on the basis of the
Constant Shoulder Score. Results. The study sample consisted of 15 women and
7 men, whose mean age was 64.9 ? 9.1 years. The average time from the injury
to surgery was 13.3 days. According to the Constant scoring scale, the
result was excellent in 6 (27%) patients, good in 3 (14%), fair in 7 (32%),
and poor in 6 (27%) participants. 75% of participants said they were
satisfied with the results of the operation. Conclusion. Partial shoulder
prosthesis gives good functional results and allows resumption of activities
of daily living. Better results were obtained within the subjective
segments (pain, daily activities, vitality), which points out a greater
subjective patient?s satisfaction in relation to the measured functio?nal
outcome.
Correlation between graft contamination incidence and length of surgery performed to reconstruct anterior cruciate ligament
Authors: Rasovic Predrag , Harhaji Vladimir , Ninkovic Srdjan , Lalic Ivica , Marinkovic Marija , Milankov Miroslav
Published: January 2017

Introduction. Anterior cruciate ligament reconstruction is one of the most
performed procedures in orthopedic surgery. Due to the increasing number of
population and their better access to health care, as well as the ever
faster pace of modern living, this procedure is likely to become the most
performed surgical procedure in orthopedics generally. One of the most
common complications after this procedure is septic arthritis of the knee.
The concept of intraoperative contamination of the graft during the
procedure as one of the possible causes of the development of postoperative
infection was mentioned as late as at the end of last and the beginning of
this century and it has become the subject of much controversy among
orthopedic surgeons. Material and Methods. This study was conducted at the
Department of Orthopedic Surgery and Traumatology, Clinical Center of
Vojvodina in Novi Sad and included 200 patients who had undergone primary
anterior cruciate ligament reconstruction. Graft swabs were taken during the
reconstruction intraoperatively, immediately before its implantation. The
follow-up period was 24 months. Results. Of the 200 samples taken
intrao?peratively, 33 swabs were positive. The most common cause of
intraoperative contamination was coagulase-negative Staphylococcus (in
72.7%). Average duration of surgery was 55.15 minutes, being 66.82 minutes
in the group of patients with isolated positive swabs and 52.84 minutes in
the group with negative swabs. Conclusion. The results of the study clearly
show that prolonged duration of surgery significantly influences the
incidence of graft intaoperativne contamination.