bluuebunny/crossref_metadata_2025 huggingface dataset:
Can Audit Prevent Fraudulent Financial Reporting Practices? Study of Some Motivational Factors in Two Atlantic Canadian Entities
Authors: Hussain Mostaq M. , Kennedy Patricia , Kierstead Victoria
Published: January 2017

Much as has been written and done to prevent Fraudulent Financial Reporting (FFR) practices but FFR is still exists in the corporate world. It is common to think about FFR practices in large companies for its greater amount of consequences, though such practises have negative consequences in small companies as well. FFR practices raise questions
about the legitimacy of contemporary financial reporting process, roles of auditors, regulators, and analysts in financial reporting. This empirical study attempts to investigate the motivational factors of the prevention and detection of FFR through the auditing process. The interviewees were carried out within the entity and proprietary theoretical framework with some accounting related management in two medium-sized organizations in Atlantic Canada in winter 2008. The findings of this research demonstrate that an audit is not enough to prevent and detect FFR. The audit structure needs to be revised and employees need to be educated in order for them to better understand their internal control process, and their own role. Companies need to evaluate their controls and internal audit process instead of relying on the yearly audit. This study found that the most common methods used for FFR are improper revenue recognition, understatement of expenses/liabilities, and overstated and misappropriation of assets.
The Impact of Management on CSR
Authors: Fauzi Hasan , Idris Kamil M.
Published: January 2017

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights,
and (7) controversial business.           
Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)
Authors: Ditlev-Simonsen Caroline D
Published: January 2017

This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment,
sustainability and responsibility (coded as “environment”, “sustainab” and
“responsib” to catch relevant versions) are investigated.  The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories.
The Effect of Service Delivery Performance and Corporate Social Responsibility on Institutional Image and Competitive Advantage and its Implication on Customer Trust (A Survey of Private Hospitals in Solo Raya)
Authors: Purwanto Yadi
Published: January 2017

This paper investigates private hospitals performance measured by service delivery, corporate social responsibility, institutional image and competitive advantage with the effect towards customer trust. The data was collected from 420 patients from 21 private hospitals in Solo Raya including Solo city, and 6 regencies: Boyolali, Klaten, Sukoharjo, Wonogiri, Karanganyar, and Sragen. This study indicates that service delivery performance and corporate social responsibility is lesser and lower than  patients hope for. Private hospitals in Solo Raya do not yet value image,  competitive advantage, and customer trust. Service delivery performance and corporate
social responsibility have positive effects towards institutional image and competitive advantage. Institutional image and competitive advantage have reciprocal effects. The effect of service delivery performance towards customer trust, but corporate social responsibility do not have direct effect towards customer trust. From suggested finding result that private hospital
repairs service delivery performance, physical facilities, also personnel contact performance to increase corporate social responsibility, to increase institutional image and competitive advantage to increase customer trust.
Companies‟ Ethical Commitment –An Analysis Of The Rhetoric In CSR Reports
Authors: Ditlev-Simonsen Caroline D. , Wenstøp Søren
Published: January 2017

This paper investigates rhetoric applied in 80 Corporate Social  Responsibility (CSR) reports in 2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty (duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These
findings constitute a new approach in CSR research.
Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability
Authors: Ali Azham Md. , Yusof Hamidah
Published: January 2017

The concern over the subject of quality judgement of qualitative research has led to the emergence of several varied positions. Whichever labels used in describing the positions, each has a distinctive character. To attempt to an understanding of the meaning of the quality criteria of validity, reliability and generalizability in qualitative research, this paper provides a review of relevant literature of recent years. To check on the extent of their reporting in research papers, a total of 15 accounting research recently published in top-ranked accounting journals have been selected. Except for one paper, the rest has failed to provide detailed discussion on the validity, reliability and generalizability of their research. But this would not necessarily mean that the concerned researchers have disregarded the aspects of validity, reliability and generalizability during the conduct of their research. Perhaps the only way to find out the truth is by asking the researchers themselves the relevant questions.
Managing Supplier Requirements with HSE Accounting The case of the Mechanical Engineering Company Bisma Jaya, Indonesia
Authors: Schaltegger Stefan , Herzig Christian
Published: January 2017

As recent disasters in the offshore petroleum and other industries illustrate, managing HSE is particularly relevant for companies operating in high risk industrial sectors. HSE management systems support companies in minimising adverse health effects, injuries and environmental damages as well as in complying with legislation, standards and stakeholder expectations. Key elements are risk assessment and control through implementation of preventive and protective measures, the preparation of emergency situations and investigation of accidents. HSE management
systems have also become a common element of supply chain audits and management. To increase transparency in their supply chains and to reduce risks, large companies aim at aligning compliance of suppliers
with their health, safety and environment (HSE) goals and policy. This paper shows with the case of Bisma Jaya, an Indonesian mechanical engineering company, how accounting for HSE can support small and medium sized suppliers to meet the requirements of large international customers. This paper proposes a framework for HSE management accounting and examines the use of management accounting to improve
the HSE performance of an Indonesian company as a response to customer audit requirements.  The company is a supplier of a large oil company and seeks for effective and efficient ways of HSE improvement. The paper unfolds benefits and limitations of narrow efficiency-oriented responses to rating systems and audits and highlights that efficiency considerations in HSE management are only partially useful and require complementing effectiveness considerations on HSE performance.
Corporate Governance in PT Lippo Karawaci Tbk
Authors: Kusumastuti Retno , Kasim Azhar
Published: January 2017

When mismanagement and misuse run rampant in giant corporations, as in the case of Enron in 2001, good corporate governance becomes mandatory. From the perspective of the agency theory, the separation of capital owners and management must lead to strictly applied good corporate governance. The purpose is to eliminate any disadvantages to the corporation's objective, namely providing added values to all relevant parties. The agency theory also covers two aspects: agency issues and agency costs. The research uses the qualitative approach and data is gathered through extensive interview, secondary data, and bibliography study. Key persons among the sources are selected based on specific criteria. Data validity is obtained through the triangulation technique, and the samples used are PT Lippo Karawaci Tbk and subsidiaries. The results show that governance practices are unique in each corporation, in accordance with their characteristics.
Corporate Decision Making and SocioEnvironmental Investments In Brazil: An Analysis Based On Social Audits
Authors: Bufoni André Luiz , De Sousa Ferreira Aracéli Cristina , Carvalho Márcia Da Silva
Published: January 2017

The purpose of this paper is to analyse environmental investments made between 1996 and 2008 by two hundred Brazilian firms. The study uses traditional techniques to establish the representativeness and importance
of the variables and the extent of correlations between them. The results
indicate a significant correlation between the amount of environmental investments and variables such as age, level of education, professional training of employees and profit-sharing policies. However, no significant correlation between environmental investments and profitability was found. The analysis revealed a linkage between decisions to invest in the environment and social investments outside the firm.
Characteristic and Preferences of Green Consumer Stratification As Bases to Formulating Marketing Strategies of Ecolabel-Certified Furniture
Authors: Wulandari Ririn , Suharjo Budi , Soehadi Agus W. , Purnomo Herry
Published: January 2017

International furniture markets certify ecolabel has been growing, but the domestic market has not yet developed. Unfortunate, because these products have two advantages that ensure environmental sustainability and promote a furniture market. This study was expected to open and developed the domestic market for ecolabel-certified furniture. The aim of this study was to develop marketing strategies for ecolabel-certified furniture on each of green consumer stratifications. Consumer stratification was conducted to group a wider market. This grouping was meant to make the marketing strategies drawn up can be used appropriately. The formulation of the marketing strategies for ecolabel-certified furniture was done through an analysis of consumer preferences over the strategies in
question. The components used were: satisfaction, safety, socialization, and sustainability, as well as government policies which could open markets. The respondents were 408 potential consumers in Jakarta and its surroundings. The method used was purposive and convenience sampling, in which the survey was conducted at exhibitions and showrooms. Ward Method, Stepwise Discriminant Analysis and Biplot Analysis were used to generate consumer stratifications. Before that, reliability tests were conducted using Crombach Alpha method. In addition, data was explored and reduced using Component Principle Analysis. Preference analysis was performed using the method proposed by Thurston Case V. This study results four stratifications of green consumers. There were similarities and differences in preference on each of the stratification of the component of green marketing strategy as well as the marketing strategies of furniture-certified ecolabel for the targeted consumers.
Corporate Social Disclosures in Southeast Asia: A Preliminary Study
Authors: Gunawan Juniati , Hermawan Riandy
Published: January 2017

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world.  Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies‟ annual reports in 2007 and 2008 for countries located in Southeast Asia.  Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that „human resources‟ are the main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the annual reports.  However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.
Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry
Authors: Dandago Kabiru Isa , Binti Zamro Nur Diyana
Published: January 2017

This study highlights the nature of auditor rotation in the Malaysian banking industry and its effects on auditor independence and quality of audit service in the industry. To generate primary data for analysis, interviews were conducted on officials of two banking institutions and one accounting/audit firm. The study finds that there have not been significant changes in the annual appointment of auditors in the Malaysian banking institutions over the last ten years, suggesting that there is a good working relationship between the auditors (especially the Big4) and the banks. This allows room for continuous debate on the need for mandatory rotation as a
means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.
Business Case for Integrated Reporting in the Nigerian Oil and Gas Sector
Authors: AYOOLA Tajudeen J. , OLASANMI Omoneye O.
Published: January 2017

The oil and gas sector is the mainstay of the Nigerian economy, accounting for over 95% of its revenue. The study therefore examines the business case for the adoption of Integrated Reporting in the sector. Secondary data
were sourced from the annual reports and stand-alone sustainability reports of the six multinational companies operating in the Nigerian oil and gas sector. The results found that efforts to address environmental, social and governance reporting (ESG) were adhoc, short term and unrelated to the core activities of the corporations and as such were not integrated into their business strategies and model. Information on ESG was also duplicated over many medium in a haphazard and distorted form. The study therefore concluded that the introduction of integrated reporting will streamline performance reporting that is in line with international best practice in the sector.
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah
Authors: Darus Faizah , Yusoff Haslinda , Abang Naim Dayang Milianna , Zain Mustaffa Mohamed , Amran Azlan , Fauzi Hasan , Purwanto Yadi
Published: January 2017

The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR) policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR) conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles.  Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations.
Determinant Factors of Corporate Social Disclosures in Indonesia
Authors: Gunawan Juniati
Published: January 2017

Indonesia as one of the big developing countries has been responding rapidly to the issue of Corporate Social Disclosure (CSD). This can be seen from the CSD section in the listed companies’ annual reports which keep increasing throughout the years. However, there are still inconclusive findings in factors that determine the extent of CSD. Based on a comprehensive research, therefore, this paper examines some selected factors in their relations to the extent of CSD, both quantitatively and qualitatively. Corporate annual reports for the year 2003 to 2006 were examined to verify the CSD practices by applying a content analysis method and multiple regression analysis. Then, firm’s characteristics (category, size, financial performances, age), and group influential (creditors, auditors, owners) were analysed to seek their significant relationships to the extent of CSD. The findings show that (1) there was no significant influence of ‘company type’ to the extent of CSD; but ‘company status’ was significantl y influence CSD (2) ‘company size’, ‘financial performances’, ‘age’, and ‘auditors’ influences’ were found to have significant positi ve influences to the extent of CSD; (3) ‘Owners’ influence’ correlated positivel y rather than negati vely to CSD; and (4) Mixed results were provided by the ‘creditors’ influence’ throughout the years. The overall correlations between predictor and criterion variables are considered to be low to moderate, varied from 0.463 to 0.607 for correlation coefficients (R) and 0.215 to 0.368 for determinant coefficients (R2) in the regression model.  
Success Factors for Clean Development Mechanism Implementation in Malaysia
Authors: Ooi Say Keat , Amran Azlan , Zainuddin Zainorfarah
Published: January 2017

The Clean Development Mechanism (CDM), established under the Kyoto Protocol, is one of the market-based mechanisms developed to assist industrialized countries mitigate greenhouse gas (GHG) emissions, achieve emission reduction targets, and at the same time promote sustainable development in developing countries. The CDM, which provides flexibility and costeffectiveness in meeting GHG emission reduction targets, has captured interest globally. CDM implementation is expected to generate benefits, give developing countries a sense of ownership, and share the global load in tackling global warming and climate change. However, CDM
implementation faces several complications. The successful participation of developing countries in emission reduction projects presents ongoing challenges, which inhibit their drive towards sustainable development goals. Through a comprehensive review of the literature and theoretical analysis, several factors have been identified as significant to successful CDM implementation in Malaysia. These success factors, which include regulation and a legal framework, competitive advantage, green supply chain, ethical values, financial benefits, and technology transfer, are presented and the importance of each factor is discussed.
Ethical Climate In Vocational Program Administrative Sciences Department: Student Perception
Authors: Kusumastuti Retno , Sakapurnama Eko
Published: January 2017

The existence of ethics course in the designed curriculum given, expected to shape morale and develop ethic awareness between student in their study environment. This thing will be a primary asset for graduate  candidates in the future. This research is an effort to make an image about study environment climate, that occur in Vocational Program generally, and in Administration Science particularly. The aim of this study is to describe students’ perceptions of their institution’s ethical environment. The Ethical Climate Questionnaires were completed by fifty two final-year vocational program students. The result showed that the type of consensual morality is the most dominant factor that forms ethical environment in campus.
The Impact of Corporate Social Responsibility Information Richness on Trust
Authors: Saat Rafeah Mat , Selamat Mohamad Hisyam
Published: January 2017

Corporate Social Responsibility (CSR) is a concept that describes the relationship between company  and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT) in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition). The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.
The Association Between Corporate Social Responsibility And Corporate Financial Performance
Authors: Santoso Adrian Himawan , Feliana Yie Ke
Published: January 2017

The objectives of this study is to investigate the association between CSR and Corporate Financial Performance (CFP). This study investigates 800 firms listed on Indonesian Stock Exchange in 2010 - 2012. Financial performance is measured by accounting-based approach and stock-market-based approach. While, CSR practices is measured by Corporate Social Disclosure Index (CSRDI). Thus, the association was analyzed under multivariate linear regression by considering time difference. Firm size, growth, and risk are included as control variables. This study finds: (1) CSR provides positive impact on the financial performance until one next period; (2) financial performance measured by ROA influence positively CSR only the next two years; (3) there is significant positive relationship between firm size and CSR. The paper has implications in enhancing the understanding of company performance through understanding the association between CSR and CFP. This may increase the understanding of the association between CSR and CFP. The findings of this study contribute
to the literature and regulator  on CSR.
Contribution of Marine Protected Areas in Fisheries Governance in South Mediterranean
Authors: CHAKOUR Said Chaouki , CHAKER Asma
Published: January 2017

When studying fishing activities in south Mediterranean, particularly in Algeria, we face the particular case of coastal territory. The high dependence of human activities on marine territories and their resources is always related to the high level of conflicts, between fishing actors and other stakeholders, generated by some conservation projects. The aim of this paper is to highlight and illustrate the approach of MPAs (Marine Protected Areas) governance and their role in conserving biodiversity, in order to clarify their economic, social and environmental impacts on human activities such as fishing. This paper defends the flowing thesis: in the long term, protection could reduce conflicts, contribute to sustainable management of fisheries and improve the welfare of fishers’ community.
Sustainability Balanced Scorecard Disclosures and Corporate Commitment to Sustainability: An Australian Study
Authors: Elijido-Ten Evangeline O. , Tjan Yulianda
Published: January 2017

The purpose of this research is to analyse corporate sustainability commitment level (SCL) and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC) public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to analyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability.
Competitive Strategy and Sustainable Performance: The Application of Sustainable Balanced Scorecard
Authors: Sitawati Riana , Winata Lanita , Mia Lokman
Published: January 2017

To survive in such a highly competitive market, hotels have to sustain better-than-average performance over time. However, the empirical research on the ways and means of improving sustainable hotel performance, specifically in developing countries like Indonesia, is scant.
This study aims to help fill the knowledge gap of Indonesian hotel managers by providing empirical evidence on how competitive strategy could play a role in improving hotel sustainable performance (HSP). The Sustainable Balanced Scorecard (SBSC) approach was used to measure HSP based on financial, customer, internal business process, learning and growth, and social and environmental perspectives. A mixed methods research approach was used to test the relationships among the above mentioned variables. Online survey and in-depth interviews were used to collect data. The quantitative data were analysed using Partial Least Square (PLS). The results revealed that competitive strategy, particularly in the form of differentiation, had a significant influence on HSP.
Accountability and Control: Canada’s First Nations Reporting Requirements
Authors: Baker Ron , Schneider Bettina
Published: January 2017

This paper explores the accountability relationship between the Government of Canada and First Nations Bands arising from Program Devolution. Reporting requirements associated with this relationship have been characterized in a 2002 Report of the Auditor General of Canada as burdensome and of little use to many of the First Nations communities that are compelled to meet them. This study examines the reporting requirements used in the Auditor General ’s report and drawing on institutional theory and accountability literature develops a theoretically informed argument positioning Program Devolution, as it was practiced, as a colonizing undertaking that undermines self-government.
The Relation between Sustainable Innovation Strategy and Financial Performance Mediated By Environmental Performance
Authors: Hariyati Hariyati , Tjahjadi Bambang
Published: January 2017

This study aims to examine the relationship of sustainable innovation strategy and financial performance through the mediation environmental performance. The hypothesis in this study is sustainable innovation strategy affect the financial performance which is mediated by environmental performance. This study is quantitative research in the explanatory level. The population of this study is all the manufacturer companies in East Java. The data is collected through questionnaire. The unit of analysis is a business unit. The respondent of this study is the manager of a business unit manufacturing company in East Java. The results showed that the environmental performance mediates partially the relation between sustainable innovation strategy and financial performance.
Board Structures and Financial Performance of UK Top Firms: An Investigation of the Moderating Role of the Directors’ Compensation
Authors: Alabede James O. , Muff Tony
Published: January 2017

Although several studies have empirically investigated the connection between corporate governance structures and financial performance, evidence from the literature indicates that findings from these studies are inconsistent, hence inconclusive. In this light, some scholars suggest that the inconsistency in the findings could be an indication that there is factor(s) moderating the relationship between the two variables. For this reason, we investigate how corporate board structures relate to financial performance and the effect of directors’ financial compensation on such relationship using samples of the UK top firms. The findings of the study suggest that board composition is positively associated with financial performance (Tobin q). Other than that, the study also indicates that the effect of directors’ financial compensation interacts positively with board composition to influence financial performance. By implication, this finding demonstrates that financial rewards to the outside directors play an inevitable role in influencing the relationship between corporate board and financial performance.
FLORES TROPICAIS: PRODUÇÃO E COMERCIALIZAÇÃO NO MUNICÍPIO DE PORTO VELHO-RO
Authors: Santos Keila de Oliveira , Souza Ana Cristina Ramos de
Published: January 2017

A floricultura tropical vem despertando interesse comercial no Brasil e no mundo em função da beleza, exotismo, variedade de cores e de formas, resistência ao transporte e durabilidade pós-colheita, tornando-se uma atividade econômica representativa, gerando emprego e renda. A presente pesquisa teve como objetivo realizar um levantamento na produção e comercialização das plantas tropicais, buscando informações sobre o cultivo, processo de colheita e as espécies mais comercializadas no município de Porto Velho - RO. Para o desenvolvimento do trabalho foi utilizado o método qualitativo com entrevistas, organizadas de maneira semi-estruturada com questões abertas e fechadas, referentes a dados socioeconômicos como idade, tempo de comercialização e cultivo, etc, bem como questões sobre a diversidade das espécies trabalhadas. Os resultados da pesquisa demonstraram para as duas categorias investigadas, comerciantes e produtores que 100% dos homens são responsáveis pelo cultivo e produção destas plantas, enquanto na comercialização estes números diferem, destacando prioridade as mulheres 60% e 40% são homens. Outro item demonstrou que a maioria dos produtores entrevistados possui entre 31 a 50 anos, havendo uma inversão na comercialização, estes resultados já eram esperados por se tratar em sua grande maioria de um negócio familiar. Dados demonstraram que no cultivo são utilizadas diversas maneiras de plantio em vasos, canteiros/ cova e estufa. O gênero Heliconia foi o mais referenciado para ambas as atividades pesquisadas, nas diversas espécies. Sendo também representativos os Anturios com sua beleza exótica, as musas e folhagens com o colorido esplendor. Dados da pesquisa revelam para o município de Porto Velho que apesar de o agronegócio de flores serem promissor, a produtividade de flores ainda é baixa, porém um setor com crescimento em ascendência.
EDUCAÇÃO E INTERCULTURALIDADE: CONTRIBUIÇÕES DE PROFESSORAS BOLIVIANAS NA FRONTEIRA DO VALE DO GUAPORÉ
Authors: Falcão Kary Jean , Claros Yenny Leaños
Published: January 2017

Este artigo tem como objetivo descrever sobre atuação de professoras bolivianas e as suas contribuições para a Educação Escolar em Rondônia na medida em que os povos bolivianos possuem uma grande representatividade no Estado. A pesquisa foi realizada em dois momentos muito importante sendo uma etapa desenvolvida entre professoras bolivianas que atuam com o Ensino Fundamental em escolas públicas de Santa Cruz de La Sierra, Buena Vista e Guayaramerim - Bolívia e outra etapa com professoras bolivianas que atuam em escolas brasileiras em Porto Velho e Guajará Mirim - RO. O artigo apresenta as expectativas das professoras bolivianas em relação a sua atuação docente e como são superadas as dificuldades interculturais, bem como se a proposta curricular contempla a valorização da diversidade cultural e heterogenia linguística, analisando assim a necessidade de uma abordagem curricular multicultural dentro das escolas.
A FORMAÇÃO DO PROFESSOR NO ENSINO SUPERIOR, OS PARADIGMAS FORMATIVOS E SUA PRÁTICA DOCENTE
Authors: Andrade Rafael Ademir Oliveira de , Soares Francisca Juciene Campos
Published: January 2017

A base para a construção da formação docente está associada a uma necessidade inicial e a busca contínua de uma identidade que visa fornecer os saberes necessários para a prática docente, lembrando que o ser professor integra as vivências do profissional, ou seja, é comum constatar que o professor tende a reproduzir de forma integra ou parcial o formato de como aprendeu ou busca referências em alguns professores que marcaram significativamente a sua formação. A busca pelo conhecimento tem sido o foco das instituições de nível superior desde sua criação, o diferencial hoje é o papel do professor que antes era visto como o retentor absoluto do conhecimento e hoje seu papel é de mediar e fomentar no aluno um espírito investigador. Partindo deste pressuposto o presente artigo tem como finalidade analisar a formação do professor no ensino superior, os paradigmas formativos e sua prática docente, visando reconhecer como se dá este processo e qual o seu propósito. Será usado o método dedutivo baseado em uma revisão literária, através de pesquisa em livros e artigos científicos dos principais autores sendo estes: Freire, Nóvoa, Pimenta, Anastasiou e Becker.

PALAVRAS CHAVE: Formação. Perfil. Professor.
Symbiont abundance can affect host plant population dynamics
Authors: Rock‐Blake Rachel , McCormick Melissa K. , Brooks Hope E. A. , Jones Cynthia S. , Whigham Dennis F.
Published: January 2017

PREMISE OF THE STUDY:

Symbioses are almost universal, but little is known about how symbiont abundance can affect host performance. Many orchids undergo vegetative dormancy and frequent and protracted dormancy have been associated with population declines. If mycorrhizal fungi affect host plant performance, those effects are likely to alter patterns of vegetative dormancy. The goal of this study was to determine whether the abundance of mycorrhizal fungi is related to the likelihood of entering dormancy and whether fungal abundance varied with dormancy duration in the federally listed threatened orchid Isotria medeoloides.

METHODS:

We studied three populations of the threatened North American terrestrial orchid Isotria medeoloides using long‐term emergence data and evaluated the relationship between the abundance of associated mycorrhizal fungi (Russulaceae) and orchid dormancy and emergence. Mycorrhizal fungi in soil adjacent to orchids were quantified in two ways. First, ectomycorrhizal (ECM) fungi on adjacent root tips were identified using DNA sequencing to determine their phylogenetic relationship to fungi that are known to form mycorrhizae with I. medeoloides. Second, we extracted DNA from soil samples and used quantitative real‐time PCR to estimate the abundance of Russulaceae hyphae adjacent to each orchid.

KEY RESULTS:

We found that the abundance of Russulaceae, both in the soil and on nearby ECM root tips, was significantly related to orchid prior emergence. Both abundance and prior emergence history were predictive of future emergence.

CONCLUSIONS:

These results suggest that the abundance of mycorrhizal fungi can influence orchid population dynamics and is an essential component of orchid conservation.
Anatomically preserved “strobili” and leaves from the Permian of China (Dorsalistachyaceae, fam. nov.) broaden knowledge of Noeggerathiales and constrain their possible taxonomic affinities
Authors: Wang Shi‐Jun , Bateman Richard M. , Spencer Alan R. T. , Wang Jun , Shao Longyi , Hilton Jason
Published: January 2017

PREMISE OF THE STUDY:

Noeggerathiales are an extinct group of heterosporous shrubs and trees that were widespread and diverse during the Pennsylvanian–Permian Epochs (323–252 Ma) but are of controversial taxonomic affinity. Groups proposed as close relatives include leptosporangiate ferns, sphenopsids, progymnosperms, or the extant eusporangiate fern Tmesipteris. Previously identified noeggerathialeans lacked anatomical preservation, limiting taxonomic comparisons to their external morphology and spore structure. We here document from the upper Permian of China the first anatomically preserved noeggerathialeans, which enhance the perceived distinctiveness of the group and better indicate its systematic affinity.

METHODS:

We describe in detail the newly discovered, anatomically preserved heterosporous strobilus Dorsalistachya quadrisegmentorum, gen. et sp. nov., and redescribe its suspected foliar correlate, the pinnate leaf Plagiozamites oblongifolius.

KEY RESULTS:

Plagiozamites possesses an omega (Ω)‐shaped vascular trace and prominent cortical secretory cavities—a distinctive anatomical organization that is echoed in the newly discovered strobili. Dorsalistachya strobili bear highly dissected sporophylls alternately in two vertical rows, suggesting that they are homologs of leaf pinnae. If so, the “strobilus” is strictly a pseudostrobilus and consists of sporangium‐bearing units that are one hierarchical level below true sporophylls. The “sporophylls” bear four microsporangia on the lower (abaxial) surface, occasionally interspersed with short longitudinal rows of megasporangia. A single functional megaspore develops within each winged megasporangium, suggesting adaptation for dispersal as a single unit.

CONCLUSIONS:

Dorsalistachya presents a unique combination of reproductive features that amply justifies establishment of a new family, Dorsalistachyaceae. Noeggerathiales represent a distinct taxonomic Order of free‐sporing plants that most resembles early‐divergent eusporangiate ferns and the more derived among the extinct progymnosperms. By the early Permian, noeggerathialeans had attained levels of reproductive sophistication similar to the most derived among the Paleozoic sphenophytes and lycophytes, but their heterosporous life history may have contributed to their extinction during the Triassic climatic aridification.
Les conseils locaux syriens face à la militarisation du conflit
Authors: Kachee Akram
Published: January 2017

Des « conseils locaux » ont été mis en place à partir de 2012 dans un grand nombre de villes des zones échappant au contrôle du régime. Ces conseils étaient soit élus, soit composés d’une proportion variable de notables, de personnalités locales, d’activistes, de fonctionnaires. Leur objectif était de pallier la disparition de l’État et de remettre sur pied les services publics d’éducation, de santé, de police et de justice. Ils ont été confrontés au double défi de l’absence de ressources, de la militarisation, qui dans bien des cas, a abouti à la mise à l’écart des structures civiles au profit des groupes armés, et de la fragmentation du territoire, qui a entravé tout effort de coordination. Si on peut voir dans ces expériences une esquisse de ce que pourrait être un futur pouvoir civil décentralisé, leur difficulté à résister à la violence laisse peu d’espoir.
The Unacknowledged Syrians: Mobilization of Palestinian Refugees of Yarmouk in the Syrian Revolution
Authors: Salamah Salim
Published: January 2017

Yarmouk a été un des groupements palestiniens de Syrie les plus touchés par la répression, et néanmoins un des pôles de mobilisation civile les plus actifs. Cet article vise à discuter le rôle qu’a joué le camp dans la mobilisation révolutionnaire. Pour ce faire, il présente d’abord brièvement le contexte de Yarmouk, en tant que camp « multi fonctionnel ». Ensuite, il rappelle les principaux moments de la mobilisation et présente les efforts fournis par les habitants pour accueillir les déplacés de toute la Syrie malgré les tentatives du régime pour éveiller un sentiment antirévolutionnaire. Puis il montre la militarisation progressive et la tragédie du siège du camp. Sont exposés enfin certains aspects des stratégies de survie mises en œuvre par les civils et les organisations locales pour résister au siège. L’article se propose également d’ouvrir le débat sur la question de l’identité palestinienne syrienne. Il suggère que pour la jeune génération, celle-ci n’était pas incompatible avec leur participation au mouvement social, à la différence de l’ancienne génération, pour laquelle l’identité partisane était plus centrale.
Ziad Kalthoum ou le parcours du combattant : le cinéma syrien d’après mars-2011
Authors: Appelt Nicolas
Published: January 2017

Dès l’éclatement de la révolte, une création cinématographique échappant au contrôle du régime est apparue en Syrie. A travers l’exemple du jeune réalisateur Ziad Kalthoum (Le Sergent immortel, 2014), cette contribution vise à en mettre en lumière les différentes caractéristiques, spécificités et innovations, qu’elles soient formelles ou liées aux conditions de production. Prise dans sa diversité, la création cinématographique offre une compréhension du vécu des Syriens dans toute sa complexité ainsi qu’une réflexion profonde sur le rôle et la place du cinéma dans un contexte de crise.
L’écriture habitée : à propos de quelques caractéristiques de la nouvelle écriture syrienne
Authors: Al-Haj Saleh Yassin
Published: January 2017

La révolution syrienne a entrainé l’apparition d’une nouvelle écriture syrienne qui se caractérise par la centralité de l’expérience personnelle, le sentiment tragique, l’imbrication des genres, une nouvelle confiance en soi, la radicalité et la mondialité. Cette nouvelle écriture s’appuie sur une grande diversité de supports et de formes, internet y joue un rôle décisif, et permet de s’exprimer pour de « nouveaux auteurs » issus d’horizons bien plus larges qu’auparavant. A la différence de l’écriture « par en-haut », « vide d’humanité », de la majeure partie des auteurs de la période assadienne, la nouvelle écriture est « habitée » d’une multitude d’expériences et de détails vécus dans le contexte tragique de ces années révolutionnaires et de guerre. 1
Le salafisme à l’épreuve de la Révolution
Authors: Zaghloul Shalata Ahmed
Published: January 2017

La production académique sur le salafisme est restée relativement limitée et confidentielle jusqu’en janvier 2011. Les rares travaux disponibles ont tendance à rendre cohérente et homogène une dynamique sociale marquée par son caractère disparate et à laquelle est prêtée un même comportement à l’égard du politique, fait de distance voire de condamnation. C’est ainsi que l’entrée en 2011 au parlement égyptien d’une des composantes du courant salafiste, avant son éviction aux élections législatives en 2015, a rendu perplexes les observateurs du champ politique égyptien. Afin de mieux cerner ce qui fait la réalité sociale et politique du salafisme égyptien contemporain, cet article se propose d’en dresser une vue d’ensemble avant la Révolution de 2011, pour comprendre les transformations subies à l’épreuve du politique, jusqu’à aujourd’hui.
Un « pivot » inamovible ? Genèse(s) et usages du Heartland de Halford J. Mackinder
Authors: Page Arnaud
Published: January 2017

Plus d’un siècle après sa première formulation, la pensée du géographe britannique Halford J. Mackinder (1861-1947) demeure très fréquemment mobilisée pour éclairer des questions géopolitiques contemporaines, notamment concernant l’Asie centrale. Ses notions de « pivot géographique de l’histoire » et de Heartland sont ainsi régulièrement présentées comme des concepts toujours pertinents et qui permettent de mieux penser certains enjeux stratégiques du XXI e siècle. L’objectif de cet article est de présenter les éléments clés de la pensée de Mackinder en les replaçant dans le contexte ayant présidé à leur élaboration. Cette contextualisation permet de montrer que le travail du géographe britannique est façonné par des circonstances et des objectifs précis et ainsi d’insister sur le caractère fluctuant et très nettement situé (historiquement, géographiquement, politiquement) de ses idées. Cet article propose également, en conclusion, quelques pistes de réflexion concernant les raisons de la popularité de Mackinder et du Heartland .
Cathelicidin-WA Improves Intestinal Epithelial Barrier Function and Enhances Host Defense against Enterohemorrhagic Escherichia coli O157:H7 Infection
Authors: Yi Hongbo , Hu Wangyang , Chen Shan , Lu Zeqing , Wang Yizhen
Published: January 2017

Impaired epithelial barrier function disrupts immune homeostasis and increases inflammation in intestines, leading to many intestinal diseases. Cathelicidin peptides suppress intestinal inflammation and improve intestinal epithelial barrier function independently of their antimicrobial activity. In this study, we investigated the effects of Cathelicidin-WA (CWA) on intestinal epithelial barrier function, as well as the underlying mechanism, by using enterohemorrhagic Escherichia coli (EHEC)–infected mice and intestinal epithelial cells. The results showed that CWA attenuated EHEC-induced clinical symptoms and intestinal colitis, as did enrofloxacin (Enro). CWA decreased IL-6 production in the serum, jejunum, and colon of EHEC-infected mice. Additionally, CWA alleviated the EHEC-induced disruption of mucin-2 and goblet cells in the intestine. Interestingly, CWA increased the mucus layer thickness, which was associated with increasing expression of trefoil factor 3, in the jejunum of EHEC-infected mice. CWA increased the expression of tight junction proteins in the jejunum of EHEC-infected mice. Using intestinal epithelial cells and a Rac1 inhibitor in vitro, we demonstrated that the CWA-mediated increases in the tight junction proteins might depend on the Rac1 pathway. Furthermore, CWA improved the microbiota and short-chain fatty acid concentrations in the cecum of EHEC-infected mice. Although Enro and CWA had similar effects on intestinal inflammation, CWA was superior to Enro with regard to improving intestinal epithelial barrier and microbiota in the intestine. In conclusion, CWA attenuated EHEC-induced inflammation, intestinal epithelial barrier damage, and microbiota disruption in the intestine of mice, suggesting that CWA may be an effective therapy for many intestinal diseases.