bluuebunny/crossref_metadata_2025 huggingface dataset:
The impact of executive compensation and audit quality on accrual-based and real-based earnings management: Evidence from Jordan
Authors: Alhadab Mohammad
Published: March 2018

This study investigates the relationship between executive compensation, audit quality, and accrual and real earnings management in Jordan. While prior literature focuses on examining the impact of audit quality on accrual earnings management in Jordan, this study contributes to the literature by investigating the impact of executive compensation on real earnings management activities in Jordan. Further, this study contributes to the literature by investigating the impact of audit quality on real earnings management. By examining a Jordanian sample of 445 firm-year observations over the period from 2000 to 2011, this study presents new evidence that executive compensation is positively associated with accrual earnings management, suggesting that managers engage in accrual earnings management to increase reported earnings and, therefore, increase their pay-performance compensation. Further, the results show that managers who engaged in a higher level of real earnings management (via sales-based manipulation) received a lower level of compensation, suggesting that managers in Jordan are punished for the use of real activities. In terms of audit quality, the results show no evidence that audit quality is associated with accrual and real earnings management in Jordan. This study uses the corrected model of Jones (1991) as suggested by Dechow et al. (1995) is to estimate normal accruals, while the models of Roychowdhury (2006) are used to estimate real earnings management activities
Perfil das prescrições de medicamentos aviadas em um Centro de Saúde de Taguatinga ? Distrito Federal
Authors: De Oliveira Junior Laércio Silvano , Santana da Silva Soares Letícia , Leite Oliveira Waldelice , Galato Dayani
Published: March 2018

Introdução: Mais da metade de todos os medicamentos prescritos no mundo são inadequadamente utilizados, e muito deste fato pode estar relacionado ao perfil das prescrições. Para minimizar este fato a Organização Mundial da Saúde (OMS) desenvolveu indicadores que permitem avaliar a qualidade da prescrição. Estes indicadores são medidas que podem ser de origem quantitativa ou qualitativa, que possuem a finalidade de avaliar o desempenho e detectar problemas, orientando na busca por soluções. Objetivo: Analisar o perfil das prescrições de medicamentos aviadas em um centro de saúde, segundo os indicadores descritos na literatura. Métodos: Este estudo de perfil de prescrições respeita um desenho transversal e foi realizado por meio da análise amostral das prescrições aviadas durante o mês de Junho de 2015. Foram variáveis do estudo os indicadores da OMS e informações julgadas como mínimas para o acesso e uso racional dos medicamentos. Resultados: Foram analisadas 713 prescrições contendo 2178 medicamentos. Os indicadores avaliados demonstraram uma média de 3,03 medicamentos por prescrição o que corresponde de forma mais prevalente na polimedicação menor (2-4 medicamentos). A prescrição por nomenclatura genérica de foi de 88,31%, 89,55% dos medicamentos constavam na lista padronizada (Relação de Medicamentos Essenciais do Distrito Federal), 12,62% das prescrições continham antibióticos e 8,14%, injetáveis. Quanto às informações mínimas necessárias para o uso do medicamento observou-se que somente 49,0% dos medicamentos apresentaram a quantidade necessária. Das prescrições, 85,4% foram originadas no setor público, 73,9% foram julgadas como legíveis; 60,1% dos medicamentos prescritos foram dispensados. Conclusão: Pôde ser atestada adequação das prescrições aos indicadores preconizados pela OMS, exceto no que se diz respeito à média do número de medicamentos por prescrição. Este indicador aponta para a polimedicação da população atendida na unidade de saúde estudada o que apresenta relação com o acesso aos medicamentos. Além disso, problemas na legibilidade e no acesso podem impactar no uso adequado dos medicamentos.
Avaliação dos Resultados da CONITEC no Novo Processo Administrativo de Inclusão, Exclusão e Alteração de Tecnologias de Saúde ao SUS
Authors: Macatrão Nogueira Nunes Luciana , Dourado Arrais Paulo Sérgio , Brito Passos Ana Cláudia , Lopes Campos Reis Henry Pablo , De Souza Ponciano Ângela Maria , De França Fonteles Marta Maria
Published: March 2018

A partir de 2011 uma série de legislações e atos normativos foram editados trazendo profundas transformações na incorporação, exclusão e alteração de tecnologias em saúde ao SUS como, por exemplo, a criação da Comissão Nacional de Incorporação de Tecnologias (CONITEC). Entendendo que essas inovações institucionais e legislativas estabeleceram um novo quadro da ATS no Brasil, que demanda uma avaliação aprofundada quanto a seus efeitos, o presente trabalho analisou, de maneira descritiva, os resultados da CONITEC, nos processos administrativos de incorporação, exclusão e alteração de tecnologias de saúde ao SUS, de janeiro de 2012 à julho de 2015. A coleta de dados ocorreu por análise documental, mediante pesquisa em fontes secundárias, mais especificamente nos bancos de dados disponibilizados para consulta nas páginas eletrônicas do Ministério da Saúde. Constatou-se que o Poder Público foi o principal demandante, responsável por 58,1% dos 420 processos. O motivo de solicitação mais recorrente foi a incorporação (93,8%) e o tipo de tecnologia (medicamento; 61,4%). Dos medicamentos incorporados, prevaleceram as classes dos antineoplásicos/imunomoduladores (39,47%). Na avaliação dos motivos de indeferimento de pedidos de incorporação de medicamentos na CONITEC, as principais razões para o resultado negativo das demandas foi o fato dos estudos referentes ao medicamento em questão terem apresentado resultados limitados de eficácia e/ou segurança, ou não terem estabelecido os benefícios clínicos. Dos 420 processos submetidos à CONITEC, 85,5% foram classificados como concluídos e 14,5% ainda se encontravam em algum estágio do processo de análise pela CONITEC.  Por sua vez, dos 359 já concluídos, houve decisão pela incorporação da tecnologia em 137 (38,2%) deles, pela não incorporação em 72 (20,1%) e, pela exclusão da tecnologia da Relação Nacional de Ações e Serviços de Saúde (RENASES) e Relação Nacional de Medicamentos Essenciais (RENAME), em 18 casos (5,0%). Os dados indicaram um total de 120 consultas públicas das quais 116 receberam contribuições públicas demonstrando, assim, o interesse da população em participar dos processos da CONITEC, bem como a relevância dessa inovação no procedimento. Foram destacados os avanços decorrentes dessas inovações no processo, bem como identificados desafios para os gestores e a comunidade acadêmica, uma vez que esse novo processo administrativo precisa ser constantemente monitorado, com levantamento, tratamento e categorização dos dados das demandas submetidas à CONITEC, a fim de comparar os resultados empíricos do processo com as expectativas e planos dos gestores, anseios dos usuários dos serviços e com os estudos de cunho programático na área de ATS.
Northern Snakes Appear Much More Abundant in Old Fields than in Forests
Authors: Retamal Diaz Francisco , Blouin-Demers Gabriel
Published: March 2018

Temperature is one of the most important factors regulating habitat selection by ectotherms. Through behavioural thermoregulation, reptiles maintain preferred body temperatures and thereby maximize fitness. At northern latitudes, small colubrids appear to use forest habitat rarely because of thermal constraints. In cool environments, open habitats such as old fields offer more favourable thermal conditions than forest. We studied two northern colubrid snakes, Red-bellied Snake (Storeria occipitomaculata) and Common Gartersnake (Thamnophis sirtalis), in Gatineau Park, Quebec, Canada, to test the hypothesis that small northern snakes are more abundant in open than in closed habitats because open habitats provide better opportunities for thermoregulation. Snakes were sampled using large arrays of tin and plywood coverboards. Snakes were indeed much more abundant in old fields than in forest, and fields offered more favourable thermal conditions. Most snakes were captured in spring and summer (May to August) when temperatures were highest. Storeria occipitomaculata preferred tin over plywood coverboards. We confirmed an apparent strong preference for open habitats in northern snakes.
Sytuacja ekonomiczna małych i średnich przedsiębiorstw korzystających z programu wzrostu konkurencyjności
Authors: Klepacki Bogdan , Radochońska-Wasiewicz Elżbieta
Published: March 2018

W opracowaniu zaprezentowano wyniki badań przeprowadzonych w przedsiębiorstwach, które uzyskały dotacje w ramach programu wzrost konkurencyjności. Dokonano rozpoznania poziomu i kierunków wykorzystania środków finansowych otrzymanych przez przedsiębiorstwa w oraz ich oddziaływania na sytuację ekonomiczną jednostek gospodarczych bezpośrednio po ich uzyskaniu, oraz po okresie kilku lat. Stwierdzono, że uzyskanie dotacji nie wywołało efektu „prorozwojowego”, a nawet wsparcie finansowe z zewnątrz zmniejszało innowacyjność, łatwiej było bowiem uzyskać dotację niż polepszyć w inny sposób funkcjonowanie przedsiębiorstwa. W badaniach nie potwierdzono korzystnego oddziaływania dotacji na funkcjonowanie przedsiębiorstw, a nawet w niektórych branżach (transportowej, informatycznej) wyższy poziom dotacji był negatywnie skorelowany z osiąganymi wskaźnikami zobowiązań czy płynności.
Uwarunkowania konkurencyjności przedsiębiorstw piekarniczych
Authors: Hadryjańska Barbara , Dolata Małgorzata
Published: March 2018

Celem artykułu jest identyfikacja i zaprezentowanie wybranych czynników wewnętrznych kształtujących konkurencyjność przedsiębiorstw branży piekarniczej uwzględniając ich wielkość pod względem liczby osób zatrudnionych. Materiał źródłowy do analizy stanowiły dane zebrane podczas badania empirycznego przeprowadzonego w 2016 roku wśród 77 przedsiębiorstw tej branży. Podstawowym narzędziem badawczym był kwestionariusz ankietowy. Mikromałe, średnie i duże przedsiębiorstwa wskazały na różne czynniki, które według nich są najistotniejsze dla budowania konkurencyjności w ich branży. Grupami przedsiębiorstw, które najbardziej wyróżniają się, są mikro- i duże przedsiębiorstwa. Największa zgodność między czterema grupami przedsiębiorstw wystąpiła w przypadku czynników związanych z potencjałem produkcyjnym oraz potencjałem w sferze produktu. Najmniej zgodne były przedsiębiorstwa piekarnicze w swojej opinii na temat czynników w sferze sprzedaży.
Determinanty zakupu żywności mieszkańców dużych miast w Polsce
Authors: Sojkin Bogdan , Bartkowiak Paweł
Published: March 2018

W artykule przedstawiono analizę determinant zakupu żywności przez nabywców indywidualnych w ośmiu dużych miastach w Polsce oraz ogółem. Analiza została przeprowadzona na podstawie wyników badań konsumenckich zrealizowanych w miastach w latach 2015–2016 w Uniwersytecie Ekonomicznym w Poznaniu oraz porównawczo innych polskich badań rynkowych z tego zakresu. W rezultacie zidentyfikowano i porównano podstawowe grupy czynników kształtujących zakupy artykułów żywnościowych oraz wykorzystano eksploracyjną analizę czynnikową dla pogłębionej analizy danych.
Fractional telegrapher’s equation as a consequence of Cattaneo’s heat conduction law generalization
Authors: Zorica Dusan , Cveticanin Stevan
Published: March 2018

Fractional telegrapher?s equation is reinterpreted in the setting of heat conduction phenomena and reobtained by considering the energy balance equation and fractional Cattaneo heat conduction law, generalized by taking into account the history of temperature gradient as well. Using the Laplace transform method, fractional telegrapher?s equation is solved on semi-bounded domain for the zero initial condition and solution is obtained as a convolution of forcing temperature on the boundary and impulse response. Some features of such obtained solution are examined.
Condensation heat transfer characteristics of the alkali metal thermal to electric converter (AMTEC) porous wick condenser
Authors: Xiao Lan , Zhang Deng , Wu Shuang-Ying , Yu Hui-Jia
Published: March 2018

An axisymmetric 2-D mathematical model was established and the volume of fluid +method was adopted to numerically investigate the condensation heat transfer process of alkali metal in the alkali metal thermal to electric converter (AMTEC) porous wick condenser. The steady-state physical fields of working medium were obtained and the impacts of some relevant parameters including geometrical and operational parameters on condensation heat transfer characteristics were discussed. The results show that the thickness of the liquid sodium increases along the radial direction. The temperature distribution in liquid phase is approximately linear. The condensation rate at the phasechange interface decreases along the radial direction, and the cold end heat flux, q, increases initially and then decreases along the radial direction. The porous wick condenser has very limited self-adaptive ability once the mass flow rate, M , exceeds in some critical value. In addition, there is a corresponding T for a certain M to ensure the w in stable phase-change interface. The performance of AMTEC can be enhanced by reducing the distance between artery and cell wall.
Flow and heat transfer performance of plate phase change energy storage heat exchanger
Authors: Zhang Ji-Min , Ruan Shi-Ting , Cao Jian-Guang , Xu Tao
Published: March 2018

In the present work, the phase change energy storage heat exchanger in thermal control system of short-time and periodic working satellite payloads is taken as the research object. Under the condition of constant heated power of the satellite payload, the heat transfer characteristics of phase change energy storage heat exchanger are analyzed by numerical simulation and experimental method. The heat exchanger with fin arrays to enhance heat transfer is filled with tetradecane, whose density varies with temperature. The flow field distribution, the solid-liquid distribution, the temperature distribution, and the phase change process in the plate phase change energy storage heat exchanger unit are analyzed. The flow and heat transfer characteristics of heat exchangers under different fluid-flow rates and temperature were investigated.
Effects of glazing design and infiltration rate on energy consumption and thermal comfort in residential buildings
Authors: Almarzouq Ali , Sakhrieh Ahmad
Published: March 2018

The building envelope is the most affecting part in the energy interaction between the buildings and the surrounding. Proper design of the envelope components not only can save the required energy for the building but also can improve the thermal comfort of its occupants. In this research, energy modelling and simulation for a residential building in Amman, Jordan is performed to investigate the effects of glazing design and infiltration rate on energy consumption and thermal comfort. Different design alternatives have been investigated to find the best alternative design to reduce energy use and improve indoor environment. The results showed that replacing single glazing window with double glazing window argon-filled with low emissivity coating can save the consumed energy by 24.7% while degrade the thermal comfort by 1%. Reducing the infiltration rate by 50% can save 19.4% of the energy consumed and improves the thermal comfort by 10%.
The maximum excess temperature of fire-induced smoke flow beneath an unconfined ceiling at high altitude
Authors: Liu Jiahao , Zhou Zhihui , Wang Jian , Xie Qimiao , Wang Jinhui , Yuen Richard
Published: March 2018

Conventional correlations for the maximum temperature under a ceiling were mainly developed based on the experimental results at atmospheric pressure. For high-altitude environment with lower ambient pressure, their feasibility needs to be reexamined. In this paper, a sequence of pool fires with different dimensions and fuel types was performed under a horizontal unconfined ceiling to measure the maximum excess temperature in a high-altitude city, Lhasa (3650 m / 64.3 kPa). The results show that the maximum smoke temperatures beneath the ceiling at high altitude are significant higher than the predicted values by Alpert?s model. Considering the effects of ambient pressure and entrainment coefficient, a new theoretical model for predicting the maximum excess temperature was proposed based on the ideal plume assumption. The current results together with the data in the literature which conform with Alpert?s model successfully converge by employing the proposed correlation.
Computational fluid dynamic simulation of swirl flow in hexagonal rod bundle geometry by split mixing vane grid spacers
Authors: Nazififard Mohammad
Published: March 2018

Heat transfer and pressure drop are numerically investigated for turbulent flows through a hexagonal fuel rod bundle. For the purpose of numerical analysis, the geometric and boundary conditions were taken from the VVER-1000. Since VVER-1000 does not have mixing vane on the grid spacer of the fuel assembly, split mixing vane is designed to boost turbulent flow and heat transfer in the rod bundle subchannels. The computational domain including two grid spacers extend from 100 ? Dh upstream of the first grid spacer to 250 ? Dh downstream of the second grid spacer. The steady-state form of the RANS, mass, energy and turbulence equations was discretized and solved using ANSYS-CFX. The standard k-? model is employed to simulate turbulence. The results show a considerable increase in the average heat transfer to ~10 ? Dh downstream of the grid spacer using the mixing vane on the grid spacer of VVER type reactor. As expected, the pressure loss through the grid spacer also increased slightly with the mixing vanes.
Numerical study of turbulent magnetohydrodynamic convection of molten sodium with variable properties in a square cavity
Authors: Pirmohammadi Mohsen
Published: March 2018

In this study, the finite volume method is used to simulate the turbulent natural convection in a square partitioned cavity. In this paper a fluid-flow with Pr = 0.01 and Ra = 106 and 107 in the presence of a magnetic field is investigated. The fluid properties are function of temperature. A parametric study is carried out using following parameters: non-dimensional different partition position from 0.2 to 0.6, non-dimensional different partition height from 0.1 to 0.4, and different Hartmann numbers from 0 to 200. It is found that Nusselt number is a decreasing function of partition height, Hp, and Hartmann number and the non-dimensional position of partitions, Dp, affects on streamlines and isotherms. It is observed that at Ra = 106 and Dp = 0.6 the Nusselt number is maximum and as Hartmann number increases the Nusselt number tends to a constant number. Also at Ra = 107 and Dp = 0.4 the variation of mean Nusselt number for different partition heights is more different than the other cases. Also the Nusselt number at Hp = 0.4 is nearly half for Dp = 0.4 in comparison with the other cases.
Forecasting energy consumption in Tamil Nadu using hybrid heuristic based regression model
Authors: Sakunthala Karuppusamy , Iniyan Salvarasan , Mahalingam Selvaraj
Published: March 2018

Energy consumption forecasting is vitally important for the deregulated electricity industry in the world. A large variety of mathematical models have been developed in the literature for energy forecasting. However, researchers are involved in developing novel methods to estimate closer values. In this paper, authors attempted to develop new models in minimizing the forecasting errors. In the present study, the economic indicators of the state including population, gross state domestic product, yearly peak demand, and per capita income were considered for forecasting the electricity consumption of a state in a developing country. Initially, a multiple linear regression model has been developed. Then, the coefficients of the regression model were optimized using two heuristic approaches namely genetic algorithm and simulated annealing. The mean absolute percentage error obtained for the three models were 2.00 for multiple linear regression model, 1.94 for genetic algorithm based linear regression and 1.86 for simulated annealing based linear regression.
Optimization of conjugate heat transfer in the electrofusion joint using Taguchi method
Authors: Rajabi Aref , Alinejad Javad , Fallah Keivan , Ganji Davood
Published: March 2018

Applications of electrofusion joints for gas pipes are increasing and so study on temperature distribution in these joints have an important role in polyethylene welding. The objective of this study is assessment of optimum rate of the conjugate heat transfer in electrofusion joints. The simulations were planned based on Taguchi?s L25 orthogonal array. The thermal lattice Boltzmann based on D2Q9 method was employed to simulate the flow and thermal fields. Signal-to-noise ratios analysis were carried out. The flow behaviors and the rate of heat transfer in terms of the Nusselt number have effectively changed by distance, height and radius of electrical wires inside the electrofusion joint. Finally, result analysis verified that Taguchi method achieved optimization of heat transfer rate with sufficient accuracy.
Numerical investigation of combined effect of nanofluids and multiple impinging jets on heat transfer
Authors: Kilic Mustafa , Ali Hafiz
Published: March 2018

The present study is focused on numerical investigation of heat enhancement and fluid-flow from a heated surface by using nanofluids with three impinging jets. Effects of different volume ratio, different heat flux and different types of nanofluids (CuO-water, Al2O3-water, Cu-water, TiO-water, and pure water) on heat transfer and fluid-flow were studied numerically. The CuO-water nanofluid was used as a coolant in the other parameter. Three impinging jets were used to cool the surface. Low Reynolds number k-? turbulent model of PHONEICS CFD code was used for numerical analysis. It is obtained that increasing volume ratio from ?=2% to 8% causes an increase of 10.4% on average Nusselt number. Increasing heat flux six times has not a significant effect on average Nusselt number. Using Cu-water nanofluid causes an increase of 2.2%, 5.1%, 4.6%, and 9.6% on average Nusselt number with respect to CuO-water, TiO-water, Al2O3-water, and pure water.
Rasgos acústicos de las obstruyentes simples y eyectivas en el maya yucateco del Camino Real: bases para una caracterización dialectal.
Authors: González Poot Antonio A.
Published: March 2018

El presente análisis de las obstruyentes eyectivas y simples del maya yucateco en contextos pre y postvocálicos contribuye a la necesidad de contar con trabajos que identifiquen acústicamente a los miembros no pulmonares de este contraste. Los resultados de nuestro estudio sugieren la existencia de pistas acústicas bien definidas para los sonidos en cuestión. Las oclusivas simples y eyectivas prevocálicas del maya yucateco pueden distinguirse mínimamente por la duración del voice onset time (VOT) y la intensidad de la explosión; el mismo contraste en posición postvocálica se identifica por diferencias en la duración del periodo de silencio entre el cierre de la vocal y la explosión de la oclusiva, así como por la intensidad misma de esta explosión. Por su parte, las africadas simples y eyectivas prevocálicas contrastan acústicamente tanto por la duración e intensidad del ruido, como por el VOT y la presencia/ausencia de silencio previo a la liberación de la oclusión glotal. Finalmente, el contraste simple/eyectiva en africadas postvocálicas está dado por diferencias en la duración del silencio tras el cierre vocálico, así como por la intensidad y la duración de la fricción. Original recibido: 2016/10/16Dictamen enviado al autor: 2017/04/15Aceptado: 2017/11/09
Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Kinerja Pedagang Kaki Lima Melalui Orientasi Kewirausahaan di Tawangmangu Karanganyar Jawa Tengah
Authors: . Nuryati , Suwarni Endang Sri
Published: March 2018

The aim of research to examine the influence of internal factors and external factors on the performance of vendors through entrepreneurial orientation in Tawangmangu Karanganyar regency, Central Java. This study took a sample of street vendors in Karanganyar, Central Java Tawangmangu some 150 street vendors. This study use path analysis. Hypothesis test results show that internal factors and external factors influence the entrepreneurial orientation and performance of vendors Entrepreneurial orientation does not affect the performance of street vendors. The variable external factors more effectively the performance of vendors without going through orientansi entrepreneurship.
Studi Perbedaan Niat Beli Green Electricity Product Berdasarkan Gender
Authors: Indarwati Tias Andarini , Untarini Nindria
Published: March 2018

Consumers adapt to this situation by considering environmental issue when shopping and  by their purchase behavior. The aims of this paper are examines of differences of environment awareness and purchase intentions between male and female of students of Surabaya State University. Secondly, examines also role linearly of environment awareness on purchase intentions. Examines role linearly of environment awareness on purchase intentions of green electricity product using simple linier regression analysis. The results indicate that there are no differences of environment awareness and purchase intentions at the students of Surabaya State University by gender. And finally, environmental awareness has also positive effect on purchase intentions. The results of this study have implications for marketers in identifying, designing, and managing marketing mix with consider discrepancy of purchase intentions in the green electricity product by gender.
Pengaruh Control Test Terhadap Ketepatan Tingkat Pengambilan Keputusan Akuntan Publik Dalam Menyatakan Opini di Kantor Akuntan Publik Surakarta dan Jogjakarta
Authors: . Mulyadi
Published: March 2018

The purpose of this study was to see how the influence of Structure of Internal Control  which includes authorization of transactions and activities were adequate, the separation of functions and duties, the design and use of documents and records adequate, secure assets and adequate records, as well as the examination independent of the performance of the level the accuracy of decision-making Public Accountant in determining the audit opinion. Analysis techniques used in this research is the analysis of data validity, realiabilitas and hypothesis testing that includes testing multiple linear regression analysis, t-test, f and determination test. T test results is a positive effect and does not significantly. Authorization transaction F-test, is a positive effect and significanlty. Test results showed that the variables R2 Authorization transaction, Separation of Duties and activities were adequate, the use of documents and records adequate, Sentry asset and independent checks on performance are able to explain 12.9% of the variable precision of giving opinions by public accountants, while the rest of 87 , 1% is influenced by other variables.
Tax Planning Melalui Penerapan Zakat Sebagai Upaya Meminimalisir Beban Pajak Badan (Studi Kasus Pada PT. Wonojati Wijoyo, Kediri)
Authors: Rahayu Puji
Published: March 2018

Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government. Zakat is part of the pillar of Islam is the third pillar. For the Islamic ummah zakat law it must be done.Manajemen company has done tax planning in minimizing the tax burden.How that has been used by companies through depreciation of assets and financing the procurement of goods using leasing or leasing services.Namun companies have never applied zakat payments As a tax savings. The purpose of this study to know the tax planning through the implementation of zakat as an effort to minimize the agency tax burden.Types of data used in this study are qualitative and quantitative data.Data in this study are taken directly in the form of data about corporate organizational structure, employee data, company history and tax planning system that has been applied company. The data analysis technique used in this research is qualitative descriptive by analyzing fiscal reconciliation in order to calculate the Corporate Income Tax by applying the company before applying the tax planning through the payment of zakat, calculating the amount of zakat, calculating the Income Tax after applying the tax planning through zakat payment, Comparing the Income Taxes owed before After applying the tax planning through the payment of zakat.From the research result, it is concluded that the income tax burden payable by the company in 2016 before doing the implementation of tax planning through the payment of zakat amounting to Rp 282.355.625, - while after implementing the zakat of Rp 275.449.750, - the difference of Rp 6.905.875, - And tax payable prior to the fiscal reconciliation of Rp 275,096,375,-. There is a difference of Rp 353,375, - so the researcher recommends to apply zakat payment to amil zalcat or amil zalcat institution which has been legalized by the government because it has been legalized by taxation and paying zakat besides being able to clean the property is also a mandatory command of Allah SWT We carry out according to His word in the Al-Qur'an.
Diagnostic problems with follicular thyroid cancer – case study
Authors: Koziolek Monika , Sieradzka Anna , Jakuszewski Michal , Osowicz-Korolonek Lilianna , Karpinska-Kaczmarczyk Katarzyna , Syrenicz Anhelli
Published: March 2018

The diagnosis of follicular thyroid cancer is based on postoperative histopathology assessment. In its minimally invasive form, the signs of vascular invasion and capsular infiltration may sometimes be seen only in a small tumor fragment; hence, the diagnosis should be based on multiple histopathology specimens. This case study is a report on a 70-year-old female who was diagnosed with spinal metastasis of follicular thyroid cancer. This diagnosis was established 5 years after partial strumectomy due to goiter and there were no signs of thyroid cancer in postoperative histopathology assessment. Based on this case and literature reports, the authors conclude that the diagnosis of follicular thyroid cancer, especially its minimally invasive forms, may pose a diagnostic problem even when based on postoperative histopathology.
Sources of patients’ knowledge on the treatment of missing teeth with implants
Authors: Szymanska Jolanta , Koszuta Agnieszka , Drop Katarzyna
Published: March 2018

The number of patients who take the decision to have implantoprosthetic treatment keeps increasing. The aim of this study was to determine the sources of knowledge about possibilities of treating missing teeth with implants. The survey was conducted among 464 patients of both sexes aged from 20 to 74 years, treated with dental implants at the Non-Public Healthcare Centre “Dental” in Tomaszów Mazowiecki. The patients answered questions in an anonymous questionnaire. The questions included age, place of residence and source of knowledge about implants. Persons aged up to 40 years frequently obtained knowledge about the possibility of using implants from the media; patients aged 40-60 years - from their dentist, and people over 60 years of age - from family or friends. Persons living in rural areas or small town frequently acquired knowledge of the possibility of dental implants from the dentist, the city residents - from family or friends. The results of the survey indicate that the dentist is most commonly the main source of information about the possibility of replacing the missing teeth with implants, less family and friends and the media. The source of acquiring knowledge in this field varies depending on the age and place of residence of the persons concerned.
Plasma levels of catecholamines and asymmetric dimethylarginine levels as predictive values of mortality among hemodialysis patients
Authors: Dziedzic Marcin , Orlowska Ewelina , Gawel Kinga , Zawadzka Magdalena , Bednarek-Skublewska Anna , Solski Janusz
Published: March 2018

The aim of the study was to assess plasma concentration of catecholamines and asymmetric dimethyl arginine levels and a possible relationship to predict the mortality rates among hemodialysis patients. The study population comprised 27 subjects, aged 65-70 years. Each patient underwent dialysis thrice a week. Furthermore, the median duration of hemodialysis was 3.5 years. Based on the conducted research, it can be concluded that the concentrations of adrenaline and the level of asymmetric dimethylarginine have predictive value of mortality among hemodialysis patients. Of note, lowering plasma asymmetric dimethylarginine concentration may represent therapeutic target for prevention of progressive renal damage.
In vitro evaluation of immunogenic properties of active dressings
Authors: Orlowska Joanna , Kurczewska Urszula , Derwinska Katarzyna , Orlowski Wojciech , Orszulak-Michalak Daria
Published: March 2018

The aim of this study was in vitro evaluation of the level of the immune response in relation to wound dressings composed of alginate, calcium carboxymethylcellulose, and dibutyrylochitin and determination of the direction of response, which will make referring next to the results of in vivo phase possible.

The subject of the experiments was to examine the commercially available, biodegradable alginate dressing, commercially available but not biodegradable dressing constructed from the sodium carboxymethylcellulose, and synthesized in house biodegradable dressing constructed of the dibutyrylchitin. To determine the direction of the immune response, the degree of secretion of pro-inflammatory interleukin (IL-1, IL-6) and antiinflammatory (IL-10) interleukin from murine fibroblasts having contact with the tested dressings (ELISA enzyme linked immunosorbent assay), was tested.
Immunomodulatory and anti-inflammatory properties of macrolides
Authors: Bulska Magdalena , Orszulak-Michalak Daria
Published: March 2018

Macrolides are a group of antibiotics whose activity is ascribable to the presence of the macrolide ring, to which one or more deoxy sugars may be attached. Two properties are inherent in this group of antibiotics, the immunomodulatory and the anti-inflammatory actions, ensuring great efficacy in a wide spectrum of infections. Macrolides demonstrate several immunomodulatory activities both in vitro and in vivo. They can down-regulate prolonged inflammation, increase mucus clearance, prevent the formation of bacterial biofilm and either enhance or reduce activation of the immune system. According to given properties and exceptional effects on bacterial phatogens, the macrolide antimicrobial agents have been found to serve a unique role in the management of chronic airway disorders, including diffuse panbronchiolitis, cystic fibrosis and chronic obstructive pulmonary disease. Use of macrolides can result in clinical improvement in patients with severe, chronic inflammatory airway diseases, improving their spirometry indicators, gas exchange and overall quality of life.
Determination of caffeic acid in root and rhizome of Black cohosh (Cimicifuga racemosa (L.) Nutt.)
Authors: Zapala Karolina , Szymczak Grazyna , Wojciak-Kosior Magdalena
Published: March 2018

Cimicifuga racemosa, is a plant with a diverse and long history of medicinal use. Caffeic acid, bioactive compound, which often occurs with other polyphenols can influence the biological activity of this plant. The aim of our work was quantitative analysis of caffeic acid in roots and rhizomes of two varieties of C. racemosa. Analysis was performed by HPLC method. The extracts were separated on C18 reversed-phase column using mixture of methanol, water and formic acid (25:75:0.5 v/v/v) as a mobile phase. The flow rate of eluent was 1.0 ml·min-1. The obtained validation parameters such as linearity, linear regression equation and precision expressed as a relative standard deviation were adequate for quantitative determination. Caffeic acid was found in all tested extracts. The highest total amount of caffeic acid was determined in C. racemosa var. racemosa (255.3 μg·g-1) while its concentration in C. racemosa var. cordifolia was significantly lower (213.0 μg·g-1).
Economic Nationalism and Developmentalism
Authors: BRESSER-PEREIRA Luiz
Published: March 2018

This paper offers an overall picture of economic nationalism and its relationship with developmentalism – the form of economic and political organization alternative to economic liberalism that involves a moderate but effective state intervention. Why nationalism is a modern ideology; how it is associated with the nation and the nation-state; why it confronts with the West’s imperialism. Why, given the competition among nation-states that characterizes global capitalism, there is an “anti” element to nationalism. Why developing countries must challenge the West’s ideological hegemony and define a project of economic development that makes them able to compete internationally and make the catching up.
The New Generation (Late Neoclassical) Theories in Economics, the Transformation of the State and the Reflection to the Development Paradigm
Authors: ESER Uğur
Published: March 2018

The current global economic crisis has led to a growing dissatisfaction with the neo-liberal economic paradigm that became more widely known as the Washington Consensus. Washington Consensus which is as a type of free market capitalism is neoclassical economics greatly influenced by neo-liberalism, particularly in its anti-state attitudes, as with deregulation, privatization and liberalization. While the paradigm itself evolved from the late 1990s, in a more nuanced approach under the guise of a post-Washington Consensus, began to recognize a role for the state in correcting for market (largely informational) failures, neo-liberalism largely superseded by the new mainstream economics or late neoclassical economics – namely the new institutional economics, new growth theory, new economic geography and so on. Unlike the mainstream neoclassical economic paradigm the late neoclassical economics is based on the idea that markets are imperfect. Theoretically the late neoclassical economics, upon which the post-Washington Consensus draws, explain both market and non-market outcomes as the rational response to market imperfections. There is now widespread recognition, in some quarters, at least, that the state should engage in a more active role in guiding industrial development, primarily to negate market failure and to overcome the negative conditions of global economic crisis. This paper is largely focused on the paradigm shift of neo-liberalism, primarily from the market fundamentalism to negate market failure, government transformation in the light of late neoclassical theories in economics, and also seeks to demonstrate that policies based on this new paradigm, governments shifted slightly to a revised neoliberal model that approved different version of (market-friendly) state intervention.
Subtleties in the Standoff
Authors: CORREA Amelia , Correa Romar
Published: March 2018

We reflect on the issues raised by the recent faceoff between the Reserve Bank of India (RBI) and the Indian government over the short-term interest rate. Our conclusion is that the policy space must be enlarged and the set of outcomes specified in order for meaningful dialogue to be conducted between the two entities.
Size and Concentration Determination of Colloidal Nanocrystals by Small-Angle X-Ray Scattering
Authors: Maes Jorick , Castro Nicolo , Nolf Kim De , Walravens Willem , Abécassis Benjamin , Hens Zeger
Published: March 2018

The accurate determination of the dimensions of a nano-object is paramount to the de- velopment of nanoscience and technology. Here, we provide procedures for sizing quasi- spherical colloidal nanocrystals (NCs) by means of small-angle x-ray scattering (SAXS). Using PbS NCs as a model system, the protocols outline the extraction of the net NC SAXS pattern by background correction and address the calibration of scattered x-ray intensity to an absolute scale. Different data analysis methods are compared, and we show that they yield nearly identical estimates of the NC diameter in the case of a NC ensemble with a monodisperse and monomodal size distribution. Extending the analysis to PbSe, CdSe and CdS NCs, we provide SAXS calibrated sizing curves, which relate the NC diameter and the NC band-gap energy as determined using absorbance spectroscopy. In compari- son with sizing curves calibrated by means of transmission electron microscopy (TEM), we systematically find that SAXS calibration assigns a larger diameter than TEM calibration to NCs with a given band gap. We attribute this difference to the difficulty of accurately sizing small objects in TEM images. To close, we demonstrate that NC concentrations can be directly extracted from SAXS patterns normalized to an absolute scale, and we show that SAXS-based concentrations agree with concentration estimates based on absorption spectroscopy.
Endüstriyel Tav Fırınlarında Bir ORC Sistemi Uygulaması ile Enerji Tasarrufu
Authors: Çanka Kılıç FATMA , Sert MEHMET ÖNDER , Eyidoğan MUHARREM , Kaya DURMUŞ , Özdemir NECMİ
Published: March 2018

Bu çalışmada, bir
sanayi kuruluşunun doğalgaz yakıtlı haddehane tav fırınında enerji verimliliği
çalışması yapılmıştır. Bu kapsamda fırın işletme koşullarında çalışırken
sıcaklık ve baca gazı ölçümleri yapılmış, ölçüm verileri kullanılarak atık ısı
potansiyeli hesaplanmıştır. Yapılan hesaplamalarda; atık ısı potansiyeli
3.630,31 kW olarak bulunmuştur. Atık ısı potansiyeli kullanılarak ORC sistemi
ile elektrik üretimi hesabı yapılmıştır.
Altı Serbestlik Dereceli Bir Aydınlatma Manipülatörünün Yapay Sinir Ağları Temelli Ters Kinematik Çözümü ve Benzetimi
Authors: ÇABUK Nihat , Bakırcıoğlu Veli
Published: March 2018

Robot
manipülatörlerinde ters kinematik problem, manipülatörün uç işlevcisinin
istenilen konumda olması için eklem değişkenlerinin hesaplanmasını içeren
lineer olmayan bir problemdir. Ters kinematik problemin çözümü robotlarda
başlıca zorluklardandır. Bazı manipülatör konfigürasyonlarında bu problemim
çözümü zor da olsa mümkün olabilirken bazı konfigürasyonlarda mümkün
olamamaktadır. Bu çalışma 6 serbestlik dereceli (6-DOF) bir aydınlatma
robotunun ters kinematik probleminin yapay sinir ağları (YSA) temelli çözümünü
amaçlamaktadır. Aydınlatma robotu olarak ifade edilen bu robot, bir tıbbi
operasyon alanında istenilen bölgeyi aydınlatmak için kendiliğinden aydınlatma
görevini yapmaktadır. Aydınlatma için kullanılan manipülatör bilgisayar
destekli tasarım (CAD) programında tasarlanmış olup Simulink ortamına
aktarılmıştır. Bu sayede geliştirilen YSA modeli görsel olarak uygulaması
gerçekleştirilmiştir. Elde edilen sonuçlar grafiksel olarak verilmiştir. Elde
edilen sonuçlara göre, tasarlanan modelin makul sonuç verdiği gözlemlenmiştir.
Darlington CMOS İnverter Tabanlı Paralel Analog-Sayısal Dönüştürücü Tasarımı
Authors: Aytar Oktay
Published: March 2018

Yapılan
bu çalışmada, CMOS eşik gerilimine göre çalışan darlington cmos inverter devresi
ile paralel analog-sayısal dönüştürücü(A/D) yapısı tasarlanmıştır.  Böylece bu yapıda nicemleme gerilimlerini elde
etmek için kullanılan direnç bölme dizisine ihtiyaç kalmamıştır. Darlington
yapısı, genellikle bipolar transistor için kullanılan bir yapı iken burada cmos
yapısı için önerilmiştir. Bu sayede kullanılan inverter devresinin kazancı
artırılmıştır.  Önerilen 4-bit paralel
A/S dönüştürücü için besleme gerilimi +1.8V,  sistemin saat frekansı 10GHz, analog giriş
işaretinin frekansı 100MHz alındığında elde edilen simülasyon sonuçlarına göre
güç tüketimi 96.6mW, INL hatası (0/-1.24)LSB, DNL hatası ise (-0.71/+0.82)LSB
olarak ölçülmüştür. Bütün simülasyon sonuçları şematik devre üzerinden
alınmıştır.
INCLUSÃO E FORMAÇÃO DE PROFESSORES NO CONTEXTO EDUCACIONAL PÚBLICO BRASILEIRO
Authors: Alves de Souza Maria Izania , Ferreira Lúcio Fernandes
Published: March 2018

Atualmente, muito se discute sobre inclusão. O debate por mais que seja recorrente é inesgotável, pois inúmeras situações, positivas e/ou negativas, emergem diariamente no âmbito escolar envolvendo todos os seus atores. Este artigo de revisão de literatura pretende descrever os principais momentos em que a inclusão tornou- se pauta nacional e mundial, contextualizando a história das transformações sociais e políticas em prol da pessoa com deficiência, seus paradigmas e a formação do professor frente a esse desafio. A pesquisa é de caráter bibliográfico com abordagem qualitativa, por meio dela foi possível perceber as dificuldades existentes no processo de implantação da educação especial e posteriormente do processo de inclusão no cenário nacional. Este trabalho propicia uma reflexão, acerca dos paradigmas da educação especial e da inclusão no cenário nacional, observando as transformações sociais, econômicas e políticas que incidem diretamente em todo o processo de educação em nosso país.

Palavras-chave: Inclusão; educação inclusiva; formação docente.
APRESENTAÇÃO: DA EDUCAÇÃO QUE PENSA, AGE E ENFRENTA
Authors: Maia Garcia Fabiane , Ferreira David Goes
Published: March 2018

O terceiro número on-line da Revista Amazônida apresenta pesquisas que tratam temas variados da educação básica, que vão da organização do trabalho docente a experiências educativas no espaço escolar em diferentes espaços e geografias. As análises são parte de um contexto de “reformas” e mudanças que se apresentam como parte da política oficial e legal para o campo da educação. Esses processos chegam à sociedade como necessários para uma “modernização” das áreas de relevância social, e dentre elas, a educação. Um dos exemplos mais simbólicos é a propalada Reforma do Ensino Médio, que aos olhos críticos e proeminentes em educação, se configura como um regresso aos moldes de um Ensino Médio dual, atrelado à modernização tecnológica, a demanda mercadológica e a lógica produtivista. Assim, neste volume os resultados das pesquisas perpassam a organização do trabalho docente como instrumento de efetivação do direito à educação e a formação docente para atendimento à educação inclusiva, discussões que se atrelam ao campo do financiamento, da transferência de recursos públicos para o setor privado e ao da gestão de resultados, em que nem os jovens e as crianças são poupados. A configuração disposta resulta da seleção de oito artigos, com temáticas diversificadas, e que procuram apresentar o pensamento e as preocupações acadêmicas em vigor.  Assim, este número conta com colaborações de pesquisadores de distintas instituições como, por exemplo, a Universidade Estadual de Campinas (UNICAMP), a Universidade Federal do Ceará (UFC), a Universidade Federal de Rondônia (UNIR), a Universidade Federal do Amazonas (UFAM), a Universidade do Estado do Amazonas (UEA), a Secretaria de Educação do Amazonas (SEDUC/AM) e a Universidade Nilton Lins (UNINILTONLINS). Os envolvidos asseguram a esta edição uma publicação uma interlocução com distintos pesquisadores, tanto no aspecto institucional quanto geográfico.