bluuebunny/crossref_metadata_2025 huggingface dataset:
İş-Aile Çatışması ve Örgütsel Sinikliğin Örgütsel Bağlılıkla İlişkisinin İncelenmesi
Authors: KIRAÇ Ramazan , ÖZTÜRK Yunus Emre
Published: October 2019

Amaç: Bu araştırmada,
sağlık çalışanlarda gözlemlenen iş-aile rol çatışmasının ve örgütsel
sinikliğin, örgütsel bağlılık ile ilişkisi incelenmiştir.

Gereç ve Yöntem: Araştırma Konya
ilinde bir devlet hastanesinde çalışmakta olan hastane personeline gerçekleştirilmiştir.
Araştırmanın örneklemi 256 kişiden oluşmaktadır.  Araştırma tanımlayıcı nitelikte olup nicel
araştırma deseni kullanılmıştır. Araştırmada Meyer and Allen (1991) tarafından geliştirilen örgütsel
bağlılık ölçeği, Netemeyer ve ark., (1996) tarafından geliştirilen iş-aile
çatışması ölçeği ve Brandes (1997)) tarafından geliştirilen
örgütsel sinizim ölçeği kullanılmıştır. Örgütsel bağlılık ölçeğinin cronbach
alpha değeri 0.917, iş- aile çatışması ölçeği cronbach alpha değeri 0.946 ve
örgütsel sinizm ölçeğinin cronbach alpha değeri 0.896’dır.

Bulgular: Araştırmaya
katılan sağlık çalışanlarının; %55,5’i erkek, %44,5’i kadındır. Bunların; %18’i
18-25 yaş aralığında, %61,7’si 26-35 yaş aralığında, %20,3’ü 36 yaş ve
üzerinden oluşmaktadır. Araştırmaya katılan sağlık çalışanlarının %59,u evli,
%41,0’i bekârdır. Araştırmaya katılan sağlık çalışanlarının eğitim durumu
oranları ise; %28,5’i ilkokul ve lise mezunu, %23,8’i ön lisans mezunu, %47,7 ’si
ise lisans mezunudur.

Sonuç: Örgütsel sinizm
ile örgütsel bağlılık arasında negatif yönlü düşük ilişki vardır. Bu da  örgütsel sinizm arttıkça örgütsel bağlılığın
azalacağı sonucunu vermektedir.  İş-aile
çatışması ile örgütsel bağlılık arasında negatif yönlü düşük ilişki vardır.
İş-aile çatışması arttıkça örgüte olan bağlılık da azalır. İş-aile çatışması
ile sinizm arasında pozitif yönlü düşük ilişki vardır. İş-aile çatışmasının
artması durumunda sinizm de arttığını gözlemlenmiştir.
Investigating the factor structure of the South African Personality Inventory – English version
Authors: Morton Nadia , Hill Carin , Meiring Deon , De Beer Leon T.
Published: October 2019

Orientation: Most psychological measuring instruments developed in Western, educated, industrial, rich, democratic (W.E.I.R.D.) countries have been found to inadequately capture and represent personality outside the borders of these countries. Consequently, culturally informed or indigenous measuring instruments need to be developed.Research purpose: This study aimed to inspect whether an overlap exists between the empirical data obtained and the theoretical six-factor SAPI framework, providing evidence for an indigenous personality structure in a multi-cultural context.Motivation for the study: Psychological professionals in South Africa have been criticised for using culturally biased instruments that do not display an accurate representation of the 11 official cultural groups. The South African Personality Inventory (SAPI) aims to address these criticisms, highlighting the importance of establishing the cultural applicability of the model through model-fit analyses.Research approach/design and method: A quantitative, cross-sectional design was used to administer the SAPI-English version to a sample of employed, unemployed and employment-seeking South Africans (N = 3912). Exploratory Structural Equation Modelling (ESEM) was used to model the data.Main findings: The results revealed that the model was a good fit to the data and that the SAPI factors accurately represent personality in a multi-cultural context.Practical/managerial implication: Using a well-researched indigenous personality assessment like the SAPI can assist South African organisations to fairly and reliably assess people across the 11 official cultural groups.Contribution/value-add: This study advances the processes surrounding indigenous test development through the establishment of a personality model and measure that encapsulates personality traits exhibited in a multi-cultural context.
Efficacy and Safety of FOLFOX as a Second-Line Chemotherapy for Patients with Locally Advanced and/or Metastatic Carcinoma Gall Bladder – Experience from a Tertiary Care Center in India
Authors: Dang Ketan , Gupta Deni , Sehrawat Amit , Gupta Satyanker , Parthasarathy KM
Published: October 2019

Background: Carcinoma gallbladder is mostly diagnosed in locally advanced, inoperable, or metastatic stage. Best supportive care with or without palliative chemotherapy is the only feasible treatment option. Gemcitabine and platinum agents' combination is the most effective first option with no well-established second-line regimen. Objectives: We planned to study the response rate, safety, the progression-free survival (PFS), and overall survival (OS) on the second-line FOLFOX-4 chemotherapy. Methods: This is a prospective single-arm observational study of 29 eligible patients. Patients were studies for response to the second-line FOLFOX-4 chemotherapy. Positron emission tomography/computed tomography scans were done for response assessment; chemotherapy toxicity was graded using National Cancer Institute clinical toxicity criteria; and survival rates (PFS and OS) were studied. Results: Among the 39 patients with gemcitabine-based chemotherapy (CT-1), the median PFS-1 was 6.5 months. Twenty-nine patients received second-line chemotherapy (CT-2). Responses observed complete response in 2/29, partial response in 7/29, stable disease in 1/29 patients, and progressive disease in 19/29. The overall response rate was 9/29 (31.0%). Grades 2–4 toxicities were anemia (17.95%), thrombocytopenia (12.82%), neutropenia (12.82%), and peripheral neuropathy (7.69%). The median OS was 9.13 months. Late PFS-1 (>median PFS-1) patients had significantly lower mortality as compared to early PFS-1, odds ratio of 0.251 (P = 0.002), and median PFS-2 was 2.53 months. Conclusion: After the failure of gemcitabine and platinum-based chemotherapy, FOLFOX-4 is modestly effective, fairly well tolerated and this needs to be proven in a larger randomized phase 3 study. Further research into the pathogenesis of biliary tract cancer with the aim to identify new targets for treatments is required.
Neurocognitive and Neuroanatomical Changes in Children with Acute Lymphoblastic Leukemia Treated with the Modified BFM-95 Protocol
Authors: Chidambaram Sundaramoorthy , Elangovan Vidhubala , Mahajan Vandana , Ganesan Prasanth , Radhakrishnan Venkatraman
Published: October 2019

Background: The use of cranial radiotherapy for central nervous system (CNS) prophylaxis in children with acute lymphoblastic leukemia (ALL) is debated owing to its effect on neurocognitive functioning, as only <30% of the patients present with low risk in India and majority of the patients with high risk have to be treated with cranial radiation therapy (CRT) to prevent relapse. Given the increasing number of ALL survivors in India, the effect of CRT on neurocognitive functioning in children with ALL needs to be studied. Methods: Children (n = 44) with ALL who received CRT, intrathecal methotrexate (IT-MTX), and high-dose methotrexate (HD-MTX) for CNS prophylaxis as part of the modified Berlin-Frankfurt-Munster 95 protocol were included. Neurocognitive assessments and magnetic resonance image were performed to assess neurocognitive functioning and neuroanatomical structures, respectively. Five assessments were performed during the induction, end of re-induction I and II, commencement of maintenance, and end of maintenance phases of the modified BFM-95 protocol. Neurocognitive data of children with ALL were compared with those of healthy children (n = 60) at the baseline and after the final assessment. Results: A significant deterioration was observed in the performance intelligence, visuospatial ability, processing speed, and verbal retention domains after the completion of CNS prophylaxis. Three children had white matter changes on magnetic resonance imaging and showed reduced functioning in performance intelligence quotient, working memory, visual immediate and delayed memory, processing speed, verbal retention, visuospatial ability, processing speed, attention, planning and fine motor skills, and verbal comprehension. Children with ALL had poorer neuropsychological functioning when compared with healthy children. Conclusion: CNS prophylactic therapy as part of the BFM-95 protocol had an adverse effect on the neuropsychological functioning of children with ALL, and the effect was more pronounced when CRT was added to the treatment.
Parasitic Infections and Cancer: A Status Report
Authors: Sora Yasr , Wiwanitkit Viroj
Published: October 2019

There are many tropical parasitic infections that are still present public health problem in tropical medicine. Of interest, some diseases are proved for the relationship with carcinogenesis. Many cancers are proved for the etiopathogenesis due to parasitic infections. The well-known tropical parasitic infections that can induce carcinogenesis are opisthorchiasis, clonorchiasis, and schistosomiasis. To prevent parasitic infection related cancer is an important consideration in clinical oncology. The standard practice is the prevention of the infection, but the hope is the development of the new vaccines for cancer prevention. Here, the authors briefly review on the current status on the cancer vaccines against the three important tropical diseases that can result in cancers, opisthorchiasis, clonorchiasis, and schistosomiasis.
Comparison of Efficacy of Positron Emission Tomography/Computed Tomography with Contrast-Enhanced Computed Tomography in Pretreatment Evaluation of Head and Neck Cancers: An Institutional Experience
Authors: Jain Mayuri , Sarin Arti , Suhag V , Gahlot GPS , Jain Anurag , Bandhopadhya A
Published: October 2019

Introduction: Head and neck squamous cell carcinomas (SCCs) constitute 5.4% of all cancers worldwide, and 23% of all cancers in males and 6% of all cancers in females diagnosed in India. Lots of ambiguity exists in primary, nodal, and metastatic workup of these patients, especially in developing countries. Aim: The study was designed to compare the accuracy of whole-body positron emission tomography/computed tomography (WBPET/CT) scan with contrast-enhanced CT (CECT) face and neck as pretreatment evaluation for staging workup and management decision and to confirm the nodal findings on imaging with fine-needle aspiration cytology (FNAC). Design: It was a single-institute, prospective, observational, interventional study over a 2-year period. All cases of SCC of upper aerodigestive tract who were scheduled for definitive treatment concurrent chemoradiotherapy or radiotherapy were evaluated with routine investigations followed by imaging in the form of CECT face and neck and 18F-fluorodeoxyglucose (FDG) WBPET/CT. Results: In the 40 enrolled patients, all underwent CECT face and neck and WBPET/CT. During initial workup, biopsy was taken from primary site and FNAC was done from neck nodes for diagnosis and for staging. In 40 patients, CECT neck showed nodal metastasis in 39 patients; however, FNAC came positive in 38 cases. PET/CT showed nodal metastasis in 38 patients; however, FNAC came positive in 38 cases. Any node with Standardized uptake value (SUV) >2.5 was taken as suspicious lesion and FNAC was done. Sensitivity of CECT and PET/CT was 97.36% and 100%, respectively, while the specificity was 0% and 100%, respectively. Positive predictive value calculated for CECT and WBPET was 94.87% and 100%, respectively, while the negative predictive value for CECT and WBPET was 0% and 100%, respectively. Conclusion: In head and neck SCC, FDG-PET/CT is more accurate than CECT in staging of the neck.
Role of Novel Marker Discovered on Gastrointestinal Stromal Tumor 1 in Evaluation of Gastrointestinal Stromal Tumors
Authors: Abbas Farhat , Besina Syed , Farooq Summyia , Bhat Gull Mohammad , Ashraf Shaziya , Latief Muzamil
Published: October 2019

Background: Gastrointestinal stromal tumors (GISTs) are the most common mesenchymal tumors arising from myenteric ganglion cells, termed interstitial cells of Cajal. GISTs occur predominantly between 40 and 60 years of age. CD34 was the initially used for diagnosing GIST. Due to its low specificity for GISTs, CD34 was replaced by C-KIT, which is a reliable marker. However, 5% GISTs lack C-KIT expression. Recent studies have shown GIST1 (DOG1) to be a more sensitive and specific marker compared to C-KIT and CD34. Aims and Objectives: The aim was to study histomorphology characteristics and risk stratification of all cases previously diagnosed as GISTs, to evaluate these cases for CD117 and DOG1 expression by immunohistochemistry (IHC) and to see whether there was any advantage in using novel markers (i.e. DOG1) as compared to conventional (C-KIT) in GIST at our center. Materials and Methods: Fifty patients with histomorphologic or imaging impression of GIST were subjected to IHC using C-KIT and DOG1. Results and Conclusion: Of 50 cases 47 (94%) were positive for C-KIT, and all 50 (100%) cases were positive for DOG1. Hence, DOG1 was positive even in C-KIT-negative cases. Therefore, our study suggests that DOG1 should be added to workup of suspected cases of GIST along with C-KIT.
Validation of the 8th Edition of the American Joint Committee on Cancer Staging System for Gallbladder Cancer and Implications for the Follow-up of Patients without Node Dissection
Authors: Sung You-Na , Song Minjeong , Lee Jae Hoon , Song Ki Byung , Hwang Dae Wook , Ahn Chul-Soo , Hwang Shin , Hong Seung-Mo
Published: October 2019

PurposeThe 8th edition of gallbladder cancer staging in the American Joint Committee on Cancer (AJCC) staging system changed the T and N categories.Materials and MethodsIn order to validate the new staging system, a total of 348 surgically resected gallbladder cancers were grouped based on the 8th edition of the T and N categories and compared with patients’ survival.ResultsSignificant differences were noted between T1b-T2a (p=0.003) and T2b-T3 (p < 0.001) tumors, but not between Tis-T1a, T1a-T1b, and T2a-T2b tumors. However, significant survival differences were observed both by the overall and pair-wise (T1-T2, T2-T3) comparisons (all, p < 0.001) without dividing T1/T2 subcategories. When cases with ≥ 6 examined lymph nodes were evaluated, significant survival differences were observed among the entire comparison (p < 0.001) and pair-wise comparisons of N0-N1 (p=0.001) and N1-N2 (p=0.039) lesions. When cases without nodal dissection (NX) were additionally compared, significant survival differences were observed between patients with N0-NX (p=0.001) and NX-N1 (p < 0.001) lesions.ConclusionThe T category in the 8th edition of the AJCC staging system did not completely stratify the prognosis of patients with gallbladder cancer. Modification by eliminating T subcategories can better stratify the prognosis. In contrast, the N category clearly determines patients’ survival with ≥ 6 examined lymph nodes. The survival time in patients of gallbladder cancers without nodal dissection is between N0 and N1 cases. Therefore, close postoperative followed up is recommended for those patients.
St. Kitts and Nevis
Authors:   International Monetary Fund
Published: October 2019

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Iceland
Authors:   International Monetary Fund
Published: October 2019

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Republic of Lithuania
Authors:   International Monetary Fund
Published: October 2019

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Guinea
Authors:   International Monetary Fund. African Dept.
Published: October 2019

This paper discusses Guinea’s Eighth and Final Review Under the Extended Credit Facility (ECF) Arrangement and Financing Assurances Review, and Request for Extension of the Current Arrangement. Guinea’s medium-term economic prospects are good. Growth is projected to average 5 percent during 2017–20, on the back of higher investments in the mining sector, increases in food production, and better electricity services. The recovery in the agricultural sector will allow the growth rebound to be shared by larger segments of the population, but the sector remains vulnerable to weather-related supply shocks. The IMF staff supports the completion of the eighth review under the ECF arrangement and financing assurances review.
Montenegro
Authors:   International Monetary Fund. European Dept.
Published: October 2019

Montenegro: Selected Issues
Arab Republic of Egypt
Authors:   International Monetary Fund. Middle East and Central Asia Dept.
Published: October 2019

Following a build-up of macroeconomic imbalances that had resulted in declining growth, rising debt, and a widening current account deficit, the Egyptian authorities undertook decisive policy actions since the launch of the reform program in November 2016. These efforts are increasingly yielding results in terms of restored market confidence, strengthening growth momentum, a narrowing of budget and current account deficits, and adequate foreign exchange reserves. Sustaining the reform effort will help secure macroeconomic stabilization and unlock Egypt’s potential for higher growth and much needed job creation.
Gabon
Authors:   International Monetary Fund. African Dept.
Published: October 2019

While external buffers are being rebuilt, the CEMAC’s recovery remains fragile.
In Gabon, macroeconomic conditions are slowly improving. Activity is stabilizing, with
2017 growth revised to 0.5 percent—a slowdown broadly in line with trends envisaged
at the time of the program request a year ago. Oil and mining exports helped narrow
the 2017 current account deficit. The overall fiscal deficit (cash basis) declined by
3¼ percent of GDP, but the adjustment relied on large cuts in public investment. Weak
program implementation contributed to the underperformance of non-oil revenues and
overruns on current spending. Fiscal slippages aggravated already significant cashflow
pressures, contributing to the authorities’ failure to clear all external arrears at end 2017.
The authorities recently announced a strong package of fiscal consolidation measures.
Russian Federation
Authors:   International Monetary Fund. European Dept.
Published: October 2019

Selected Issues
Spain
Authors:   International Monetary Fund. European Dept.
Published: October 2019

Spain’s economy has continued to grow strongly, reflecting its improved fundamentals. However, especially the young generation still faces daunting economic challenges. In the meantime, several downside risks are clouding the medium-term outlook. Externally, they comprise sudden changes in investors’ global risk appetite, escalating global protectionism, and weakening conditions in emerging economies. Domestically, they include pressure to reverse reforms, continued procyclical fiscal policy, and prolonged uncertainty related to Catalonia. These could hurt the economy particularly in an environment of high public debt and structural unemployment as well as sluggish productivity growth, which is set to slow Spain’s income convergence.
Republic of Poland
Authors:   International Monetary Fund. Fiscal Affairs Dept.
Published: October 2019

This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010–16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data from national accounts on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap.
RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put the level and trends of the compliance gap into context it is also necessary to analyze the level and trends of the overall tax gap and the policy gap.
Albania
Authors:   International Monetary Fund. European Dept.
Published: October 2019

Despite robust GDP growth, projected at 4 percent in 2018, inflation remains below its
3 percent target. The fiscal deficit has stabilized around 2 percent of GDP, implying a modest gradual reduction in public debt, which remains high at close to 70 percent of GDP. Monetary policy was relaxed further in June 2018 following a rapid appreciation of the exchange rate. The current account deficit has moderated over recent years, to about 6.5 percent of GDP. The outlook is mostly positive, with GDP growth projected to converge to 4 percent over the medium term, with inflation stabilizing around its target by 2021.
Further fiscal consolidation and an accommodative monetary policy, combined with growth-promoting structural reforms represent the right policy mix.
Nepal
Authors:   International Monetary Fund. Asia and Pacific Dept
Published: October 2019

This Selected Issues paper examines the degree to which inflation co-moves between India and a panel of countries in Asia. The paper shows that the considerable co-movement in headline inflation rates between India and Nepal is driven almost exclusively by food-inflation co-movement. By contrast, the role of inflation spillovers from India in driving nonfood inflation in Nepal appears limited. The implication is that Nepal should rely on domestic monetary policy rather than stable inflation in India to achieve stable domestic inflation. The main takeaway is that food inflation co-movement between India and other countries is higher when co-movement in rainfall deviation from seasonal norms is highest. Since core inflation co-movement is weak, idiosyncratic domestic factors such as economic slack, exchange rate movements, and differing degrees of pass-through from food- and energy-price shocks play an important role. This finding is critically important for monetary policy, especially since domestic policy is primarily effective only in controlling core inflation. Thus, domestic monetary policy must be calibrated according to domestic inflation pressure—Nepal cannot necessarily rely on stable inflation in India to achieve stable domestic inflation.
Manufacturing Jobs and Inequality
Authors: Novta Natalija , Pugacheva Evgenia
Published: October 2019

We examine the extent to which declining manufacturing employment may have
contributed to increasing inequality in advanced economies. This contribution is typically
small, except in the United States. We explore two possible explanations: the high initial
manufacturing wage premium and the high level of income inequality. The manufacturing
wage premium declined between the 1980s and the 2000s in the United States, but it does
not explain the contemporaneous rise in inequality. Instead, high income inequality played
a large role. This is because manufacturing job loss typically implies a move to the service
sector, for which the worker is not skilled at first and accepts a low-skill wage. On
average, the associated wage cut increases with the overall level of income inequality in
the country, conditional on moving down in the wage distribution. Based on a stylized
scenario, we calculate that the movement of workers to low-skill service sector jobs can
account for about a quarter of the increase in inequality between the 1980s and the 2000s
in the United States. Had the U.S. income distribution been more equal, only about one
tenth of the actual increase in inequality could have been attributed to the loss of
manufacturing jobs, according to our simulations.
Fiscal Risks - Sources, Disclosure, and Management
Authors:   International Monetary Fund
Published: October 2019

A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks and—building on an overview of existing practices in a wide range of countries—provides practical suggestions in this area, including a possible Statement of Fiscal Risks and a set of Guidelines for Fiscal Risk Disclosure and Management.
Review of Data Provision to the Fund for Surveillance Purposes - Informational Annexes
Authors:   International Monetary Fund
Published: October 2019

Informational Annexes:

I. Article VIII, Section 5. Furnishing of Information

II. Table of Common Indicators Required for Surveillance

III. Data Provision Trends and Implications of the 2004 Decision

IV. Sample Selection for In-Depth Analysis of Treatment of Data Issues in Staff Reports

V. Survey of Data Provision to the Fund for Surveillance for Fund Mission Chiefs

VI. Recommended Methodologies for Data Provision

VII. Other Ongoing Data Initiatives

VIII. Security and Reporting Procedures for the Currency Composition of Official Foreign Exchange Reserves (COFER) Database

IX. Recent Data Improvements Through the Standardized Report Forms (SRFs)
Extension of the Periods for Consent to and Payment of Quota Increases
Authors:   International Monetary Fund
Published: October 2019

This paper proposes a further six-month extension of the period for members to consent to an increase in their quotas under the Fourteenth General Review of Quotas (“Fourteenth Review”) through December 30, 2016. The current deadline is due to expire on June 30, 2016. However, Board of Governors Resolution No. 66-2 provides that the Executive Board may extend the period for consent as it may determine. An extension under Resolution No. 66-2 will also extend the periods of consent for quota increases under the 2008 Reform of Quota and Voice (Resolution No. 63-2) and the Eleventh General Review of Quotas (Resolution No. 53-2).

This paper also proposes a further six-month extension of the period for payment of quota increases under the Fourteenth Review, and an extension for the payment of the quota increases under the 2008 Reform, through December 30, 2016.
Sierra Leone
Authors:   International Monetary Fund. African Dept.
Published: October 2019

This paper discusses Sierra Leone’s First Review Under the Extended Credit Facility (ECF) Arrangement, Request for Modification of Performance Criteria (PC), and Financing Assurances Review. Program performance has been strong. All PCs were met with comfortable margins, and all indicative targets (ITs) were met, except for the one on poverty-related spending that was missed owing to enhanced monitoring of domestic investment execution and delayed budget support. Economic growth momentum continued in 2013, with output expanding by 20 percent. The IMF staff recommends completion of the first review under the ECF arrangement.
Republic of Latvia
Authors:   International Monetary Fund. European Dept.
Published: October 2019

Selected Issues
Saudi Arabia
Authors:   International Monetary Fund. Middle East and Central Asia Dept.
Published: October 2019

Selected Issues
Namibia
Authors:   International Monetary Fund. African Dept.
Published: October 2019

Namibia’s economy is rebalancing, but significant challenges remain. The fiscal and current account deficits have narrowed, and credit and house prices growth has decelerated. However, public debt remains on a rising path, reserve coverage is below adequate levels, and growth has recently halted. Past years of strong growth masked slowing productivity and deteriorating external competitiveness, hindering the country’s development prospects; while income inequality and unemployment remain persistently high.
Mongolia
Authors:   International Monetary Fund. Asia and Pacific Dept
Published: October 2019

Selected Issues
Verschillen in diversificatie door coöperaties en vennootschappen
Authors: Hendrikse G. W. J. , Van Oijen A. A. C. J.
Published: October 2019

Productdiversificatie houdt in het betreden van voor het betreffende bedrijf nieuwe bedrijfstakken. Een derde deel van de voedselproductie in de wereld wordt voortgebracht via coöperaties (Pattison, 2000). Deze constatering geeft aanleiding tot twee vragen. In de eerste plaats is het van belang om te weten of de beheersstructuur coöperatie leidt tot efficiënte voedselproductie. In de tweede plaats is het interessant om te weten waarom niet alle productie van voedsel in coöperaties plaatsvindt.
Wat is ondernemingsbestuur?
Authors: Strikwerda Hans
Published: October 2019

In de literatuur is geen bevredigend antwoord te vinden op de vraag ‘wat is goed ondernemingsbestuur?’ De vraag wordt weliswaar vanuit verschillende disciplines, juridisch, economisch, bedrijfskundig, management control, journalistiek, zowel descriptief als prescriptief behandeld, maar een geïntegreerde benadering ontbreekt. Deze omissie begint te klemmen gezien het groeiende belang van corporate governance, het voornemen de goedkeuring van de jaarrekening te scheiden van het verlenen van decharge en de aandacht voor maatschappelijk verantwoord ondernemen. In dit artikel wordt ondernemingsbestuur belicht vanuit de genoemde disciplines en er wordt een voorstel gedaan hoe deze invalshoeken tot één geïntegreerd toetsingskader voor goed ondernemingsbestuur te integreren.
De private fraudeonderzoeker
Authors: Rense Francien
Published: October 2019

De private fraudeonderzoeker krijgt er in het eindrapport van de Enquêtecommissie Bouwnijverheid genadeloos van langs. De Enquêtecommissie spreekt van de ‘buitenwettelijke speurhond’ die zich ‘taken en bevoegdheden aanmeet welke hem wellicht niet toekomen en die opsporings- en vervolgingswerkzaamheden van overheden kunnen belemmeren’. Ze zouden zich bedienen van trucs en zouden voldoende gedetailleerde normering van hun werkzaamheden ontberen1. Een eerste aanzet tot gedetailleerde normering voor private fraudeonderzoekers is inmiddels gedaan; het Koninklijke NIVRA heeft op 14 maart 2003 de ontwerp-richtlijn inzake persoonsgerichte accountantsonderzoeken gelanceerd2. Dit artikel gaat over de toepasbaarheid van die ontwerp-richtlijn en stelt de vraag aan de orde of de daarin opgenomen verplichting tot hoor en wederhoor inderdaad een vereiste is in een fraudeonderzoek.
Theorie en praktijk vanondernemingsfinanciering: investeringsselectie
Authors: Brounen Dirk , De Jong Abe , Koedijk Kees
Published: October 2019

In deze studie bestuderen wij de praktijk van de ondernemingsfinanciering aan de hand van een grootschalig vragenlijstonderzoek onder 313 Europese financieel directeuren uit het Verenigd Koninkrijk, Duitsland, Frankrijk en Nederland. Wij vergelijken onze resultaten met eerdere bevindingen uit de Verenigde Staten. De studie richt zich op technieken voor investeringsselectie en het schatten van de kostenvoet. Op deze wijze ontstaat een unieke mogelijkheid om vast te stellen in hoeverre theoretische concepten, zoals het capital asset pricing-model, in de praktijk worden aangewend om bedrijfsdilemma’s op te lossen. De resultaten geven een duidelijk beeld van de raakvlakken tussen theorie en praktijk en de internationale discrepanties.
Verslaggeving van ziekenhuizen
Authors: Van Der Beek André , Van Ginkel Wim , Schaepkens Frans , Schrier Floortje
Published: October 2019

Ziekenhuizen acteren in een zeer dynamische marktomgeving waarin ze steeds meer risicodragend zijn geworden. Het bekostigingsstelsel is de afgelopen jaren fors gewijzigd, waarbij ziekenhuizen grote onzekerheid hebben over de toekomstige vergoeding voor de kapitaallasten. Ook staan de financiële performance en de financiering van nieuwbouwplannen van ziekenhuizen onder druk. In dit artikel is onderzocht welke gevolgen deze ontwikkelingen hebben voor de externe verslaggeving. Dit artikel publiceert de resultaten van een onderzoek naar de externe jaarverslaggeving 2009 van de ziekenhuizen. Onderzocht is de verantwoording over de onderwerpen immateriële vaste activa, vastgoedwaardering, financieel beleid, governance en risicomanagement. De verantwoording laat op nogal wat punten te wensen over.
Ontwikkelingen in het leesbaarheidsonderzoek van narratieve accountingteksten
Authors: Feenstra B.
Published: October 2019

De leesbaarheid van narratieve accountingteksten wordt traditioneel bepaald met behulp van een of meer leesbaarheidsformules. Deze formules, waarvan er drie worden besproken, zijn in de literatuur ernstig bekritiseerd. De toepassingen binnen accounting zijn dientengevolge aanvechtbaar. In het moderne leesbaarheidsonderzoek staat het sociaalpsychologische paradigma impressiemanagement centraal. Binnen dit paradigma wordt onderzocht hoe de ondernemingsleiding de informatieasymmetrie tussen de leiding en buitenstaanders benut in de vorm van vertekeningen in de externe verslaggeving. Manipulaties door middel van het gebruik van taal kunnen daartoe worden aangewend. Er worden veel voorbeelden gegeven van accountingstudies waarin verschillende soorten manipulatiestrategieën met betrekking tot het taalgebruik worden besproken. Meer en meer worden in het accountingonderzoek concepten uit de psychologie en de letteren toegepast. In het artikel worden in dit kader suggesties gedaan voor toekomstig onderzoek
Bijzondere waardeverminderingen in de jaarrekening
Authors: Ter Hoeven Ralph , Kuiper Ineke
Published: October 2019

In deze bijdrage worden de resultaten van een empirisch onderzoek naar de naleving van voorschriften omtrent de presentatie en toelichting van bijzondere waardeverminderingen (en terugnemingen daarop) gepresenteerd. De groep onderzochte ondernemingen bestaat uit de grootste beursgenoteerde ondernemingen in Europa die op basis van IFRS rapporteren. We concluderen dat de kwaliteit van toelichtingen op allerlei aspecten sterk verschilt tussen de ondernemingen in de door ons onderzochte groep. De gebrekkige naleving bij sommige ondernemingen van voorschriften omtrent een dergelijk belangrijk onderwerp stemt tot zorg. Tevens hebben we geconstateerd dat ondanks de doorgevoerde bijzondere waardeverminderingen een aantal ondernemingen een marktwaarde heeft die lager is dan het uit de jaarrekening blijkende eigen vermogen, wat een indicatie is van een bijzondere waardevermindering.
Verslaggeving van toegelaten instellingen volkshuisvesting
Authors: Jungheim Ernst-Jan , Suurland Lianne
Published: October 2019

Dit artikel beschrijft de uitkomsten van het onderzoek naar de wijze waarop woningcorporaties de wijzigingen in RJ 645 met betrekking tot de waardering en resultaatbepaling van vastgoed hebben verwerkt in de jaarrekening over 2012. Uit het onderzoek blijkt dat de in 2012 gekozen waarderingsgrondslag voor het sociaal en commercieel vastgoed belangrijke invloed heeft op de omvang van het eigen vermogen primo 2012 en op het resultaat over 2012. Verder blijkt dat woningcorporaties de toelichting van de bedrijfswaarde en de marktwaarde van het vastgoed kunnen verbeteren. Tot slot constateren we dat woningcorporaties verschillend zijn omgegaan met het al dan niet inrekenen van de verhuurderheffing en de inkomensafhankelijke huurverhoging in de bedrijfswaarde hetgeen de vergelijkbaarheid tussen woningcorporaties niet ten goede komt.
Derivaten en risicomanagement
Authors: Hoogendoorn Martin
Published: October 2019

Eind januari 2012 schrok Nederland van de Vestia-affaire. Woningcorporatie Vestia, de grootste van Nederland, had te maken gekregen met grote tegenvallers in hun omvangrijke derivatenportefeuille. Discussies over en problemen met ingewikkelde derivaten waren, in elk geval in Nederland, toch vooral beperkt gebleven tot financiële instellingen. Niet-financiële instellingen hadden ook derivatencontracten afgesloten, maar dan toch vooral recht-toe recht-aan contracten, in het Engels wel aangeduid met de merkwaardige term ‘plain vanilla’, een term die naar verluidt is afgeleid van het eenvoudige vanille-ijsje, zonder ‘exotische’ toevoegingen. De derivatencontracten van niet-financiële instellingen betroffen vooral de afdekking van renterisico’s en valutarisico’s. De begrijpelijke wens van ondernemingen om een vaste rente te betalen en niet afhankelijk te zijn van fluctuaties in de renteontwikkelingen werd in het verleden gewoon gerealiseerd door een vastrentende lening van een bank te verkrijgen. Maar banken bieden tegenwoordig niet meer zo gemakkelijk vastrentende leningen aan en in plaats daarvan worden variabelrentende leningen in combinatie met een renteswap (ontvangen van een variabele rente en betalen van een vaste rente) afgesloten. Uit economisch gezichtspunt maakt dit feitelijk voor de kredietverkrijgende instelling niet uit: men blijft vaste rente betalen gedurende de looptijd van de lening.
Modelling long-term blanket peatland development in eastern Scotland
Authors: Swinnen Ward , Broothaerts Nils , Verstraeten Gert
Published: October 2019

Abstract. Blanket peatlands constitute a rare ecosystem on a global
scale, but blanket peatland is the most important peatland type on the British Isles. Most
long-term peatland development models have focussed on peat bogs and
high-latitude regions. Here, we present a process-based 2-D hillslope model
to simulate long-term blanket peatland development along complex hillslope
topographies. To calibrate the model, the peatland architecture was assessed
along 56 hillslope transects in the headwaters of the river Dee (633 km2) in eastern Scotland, resulting in a dataset of 866 soil
profile descriptions. The application of the calibrated model using local
pollen-based land cover and regional climate reconstructions (mean annual
temperature and mean monthly precipitation) over the last 12 000 years shows
that the Early Holocene peatland development was largely driven by a
temperature increase. An increase in woodland cover only has a slight
positive effect on the peat growth potential contradicting the hypothesis
that blanket peatland developed as a response to deforestation. Both the
hillslope measurements and the model simulations demonstrate that the
blanket peatland cover in the study area is highly variable both in extent
and peat thickness stressing the need for spatially distributed peatland
modelling. At the landscape scale, blanket peatlands were an important
atmospheric carbon sink during the period 9.5–6 kyr BP. However, during
the last 6000 years, the blanket peatlands were in a state of dynamic
equilibrium with minor changes in the carbon balance.
El concepto de concepto en la lógica hegeliana
Authors: Aragüés Aliaga Rafael
Published: October 2019

El propósito de este artículo es profundizar en el pensamiento de Georg Wilhelm Friedrich Hegel y estudiar una de las ideas centrales de su filosofía: el concepto especulativo. El concepto y la adecuación consigo mismo, es decir, la Idea, son las dos nociones capitales de la metafísica hegeliana y la base de todo el sistema. El artículo rastrea los antecedentes histórico-filosóficos del concepto hegeliano en la unidad originaria de la apercepción de Kant y el Yo absoluto de Fichte. Se adentra, posteriormente, en el texto de la Ciencia de la lógica y de la Enciclopedia para estudiar y ofrecer una interpretación de la noción de concepto especulativo expuesta en ambas obras. El artículo se cierra con unas reflexiones en torno a la relación entre concepto y libertad en Hegel: el concepto, en efecto, es la libertad, y la libertad es el concepto. Aquí se encuentra el núcleo de la unidad entre filosofía teórica y práctica.
Las bases filosóficas de la modernidad pedagógica. Comenio y Descartes
Authors: Llinàs Begon Joan Lluís
Published: October 2019

Se pretende indagar sobre la consideración de Comenio y Descartes como dos de los principales impulsores de la modernidad, pedagógica en el caso de Comenio y filosófica en el caso de Descartes. Para ello, en primer lugar, se analizan las bases filosóficas del proyecto pedagógico de Comenio, centradas en la idea de Ciencia Universal. En segundo lugar, se explica por qué este proyecto aparentemente configura la modernidad pedagógica pero no la filosófica. En tercer lugar, se presentan las líneas básicas de lo que podría ser el proyecto pedagógico cartesiano, proyecto en cualquier caso no expuesto por Descartes en ninguna obra específicamente dedicada al tema. Finalmente, se defiende, a partir de la comparación entre Comenio y Descartes, que la modernidad pedagógica se configuró a partir de una didáctica proporcionada por Comenio, pero con un marco programático cartesiano. Ello fue posible, entre otros factores, porque ambos comparten un principio básico de la nueva pedagogía: la democratización de la enseñanza.
Los fundamentos onto-lógicos de la metafísica de Alain Badiou: la relación entre ser y ser-ahí
Authors: Varela Pequeño Mikel
Published: October 2019

Con este artículo pretendemos esbozar los fundamentos onto-lógicos esenciales de la propuesta metafísica de Alain Badiou; así como identificar los nexos dialécticos imprescindibles para la elaboración de lo que podemos considerar una metafísica contemporánea de lo múltiple infinito –frente a las clásicas metafísicas dogmáticas de lo Uno y las filosofías de la finitud– que incorpora de un modo dialécticamente inclusivo la matemática de la teoría de conjuntos, en L’être et l’événement, y la lógica matematizada de la teoría de categorías, en Logiques des mondes. Sin adentrarnos en los pormenores de los conceptos vehiculares necesarios para pensar los procedimientos de verdad de la propuesta de Badiou, veremos cómo las relaciones dialécticas que se establecen a nivel onto-lógico en el interior de esta nueva metafísica concentran toda la historicidad del pensamiento de las correlaciones clásicas ser/aparecer, o ser/ser-ahí, univocidad/equivocidad, objeto/relación, extrínseco/intrínseco, lógica binaria/lógica trascendental y matemática/lógica en el pensamiento filosófico de la relación dialéctica contemporánea entre la teoría de conjuntos y la teoría de categorías.
Redimir a Nietzsche (por enésima vez)
Authors: Rodríguez Mariano
Published: October 2019

Romero Cuevas, José Manuel, ¿Nietzsche contra Nietzsche? Ensayos de crítica filosófica inmanente. Madrid, Locus Solus, 2016, 244 págs.
Quantifying Model Form Uncertainty of Epidemic Forecasting Models from Incidence Data
Authors: Hengartner Nicholas , Fenimore Paul
Published: October 2019

ObjectiveWe present a mathematical framework for non-parametric estimation of the force of infection, together with statistical upper and lower confidence bands. The resulting estimates allow to assess how well simpler models, such as SEIR, fit the observed time series of incidence data.IntroductionUncertainty Quantification (UQ), the ability to quantify the impact of sample-to-sample variations and model misspecification on predictions and forecasts, is a critical aspect of disease surveillance. While quantifying the impact of stochastic uncertainty in the data is well understood, quantifying the impact of model misspecification is significantly harder. For the latter, one needs a "universal model" to which more restrictive parametric models are compared too.MethodsThis talk presents a useful modeling framework for time series of incidence data from contagious diseases that enables one to identify and quantify the impact of model form uncertainty. Specifically, we propose to focus on estimating the timedependent force of infection. The latter is a universal parameters for all contagious disease model. Using a machine learning technique for estimating monotone functions, i.e., isotonic regression and its variants, one can estimate the force ofinfection without addtional assumptions. We note that most contagious disease model do satisfy this monotonicity assumption, due to a combination of factors: depletion of susceptibles, implementation of mitigation strategies, behavior change, etc. Comparing the resulting "non-parametric" estimate with parametric estimates, obtained by fitting an SEIR for example, can reveal model deficiencies and help quantify model form uncertainties.Finally, we discuss how ideas from "strict bound theory" can be used to develop upper and lower uncertainty bands for force of infection that acknowledge the intrinsic stochasticity in the data.ResultsWe demonstrate the application of the methodology to weekly Influenza Like Illness (ILI) incidence data from France andcompare the results to fitted SIR and SEIR models. This comparison can be seen as a nonparametric goodness of fit test, providing one with tools to do simple model selection.ConclusionsWe present a novel and flexible model to statistically describe the force of infection as a function of time. Comparing the fit to incidence data of that model with the fit of simpler parametric models enables the quantification of model form uncertainty and associated model selection.
Analysing Trends of Guillain-Barre Syndrome (GBS)and Dengue cases in Hong Kong
Authors: Wang Xin
Published: October 2019

Objective: To study the trends of GBS and dengue in Hong Kong, the ecological associations between GBS, dengue, and local meteorological factors. To examine the non-stationary oscillating association among these factors.Introduction: Guillain-Barre Syndrome (GBS) is a severe paralytic neuropathy associated with virus infections such as Zika virus and Chikungunya virus. There were also case reports of dengue fever preceding GBS. With the aim to understand the mechanisms of GBS and dengue outbreaks, this ecological study investigates the relationships between GBS, dengue,meteorological factors in Hong Kong and global climatic factors from January 2000 to June 2016.Methods: The correlations between GBS, dengue, Multivariate El Nino Southern Oscillation Index (MEI) and local meteorological data were explored by Spearman's Rank correlations and cross-correlations. Three Poisson regression models were fitted to identify non-linear associations among GBS, dengue and MEI. Cross wavelet analyses were applied to infer potential non-stationary oscillating associations among GBS, dengue and MEI.Results: We found a substantial increasing of local GBS and dengue cases (mainly imported) in recent year in Hong Kong. The seasonalities of GBS and dengue are different, in particular, GBS is low while dengue is high in the summer. We observed weak but significant correlations between GBS and local meteorological factors. MEI could explain over 17% of dengue's variations based on Poisson regression analyses. We report a possible non-stationary oscillating association between dengue fever and GBS cases in Hong Kong.Conclusions: We report increasing patterns of both local GBS cases and imported dengue cases in Hong Kong, and investigate the possible mechanism behind these patterns.This study has led to an improved understanding about the timing and ecological relationships between MEI, GBS and dengue.