bluuebunny/crossref_metadata_2025 huggingface dataset:
Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Authors: Cameran Mara , Francis Jere R. , Marra Antonio , Pettinicchio Angela
Published: November 2013

Mandatory auditor rotation was recently proposed for the European Union and is also under consideration in the United States. There has been little research into either the benefits or costs of rotation in a true mandatory setting that could inform intelligent policy making. Our paper helps fill this gap by examining Italy, where mandatory rotation of auditors has been required since 1975. We find that outgoing auditors do not shirk on effort (or quality), but final-year fees are 7 percent higher than normal, which may indicate opportunistic pricing. The fees of incoming auditors are discounted by 16 percent even though they have abnormally higher engagement hours in the first year (17 percent), which is suggestive of lowballing. However, subsequent fees are abnormally higher and exceed the initial fee discount. Thus, the costs of mandatory rotation are nontrivial. Higher costs could be acceptable if rotation improves audit quality, but we find evidence of the opposite. Namely, the quality of audited earnings is lower in the first three years following rotation, relative to later years of auditor tenure. Since rotation is costly and earnings quality improves with longer auditor tenure, the evidence from Italy does not support the case for mandatory rotation.
Modification of the Audit Report: Mitigating Investor Attribution by Disclosing the Auditor's Judgment Process
Authors: Wright Arnold M. , Wright Sally
Published: November 2013

This study examines the effectiveness of disclosure in the auditor's report of the auditor's judgment process as a means to mitigate unfavorable attribution to the auditor after the occurrence of an adverse event, i.e., the tendency to ascribe the cause to a factor(s) that can be readily associated with the event (“second guessing”). Modification of the audit report in this manner is consistent with recent calls to make the audit report more responsive to user expectations and with the recommendations of the Advisory Committee on Improving Financial Reporting for the establishment of a professional judgment framework. We provide 72 nonprofessional investors with a case where there are both positive and negative indicators about the going-concern status of a client. The auditor issues a standard audit report, and nine months later the client files for bankruptcy. Participants are randomly assigned to two groups: judgment process information or no judgment process information. The results indicate that judgment process information significantly mitigates auditor attribution after the bankruptcy for four of five auditor performance measures. In all, the findings suggest disclosure of the auditor's judgment process is a promising tool to mitigate auditor attribution.
Diabetes Causes Bone Marrow Autonomic Neuropathy and Impairs Stem Cell Mobilization via Dysregulated p66Shc and Sirt1
Authors: Albiero Mattia , Poncina Nicol , Tjwa Marc , Ciciliot Stefano , Menegazzo Lisa , Ceolotto Giulio , Vigili de Kreutzenberg Saula , Moura Rute , Giorgio Marco , Pelicci Piergiuseppe , Avogaro Angelo , Fadini Gian Paolo
Published: November 2013

Diabetes compromises the bone marrow (BM) microenvironment and reduces the number of circulating CD34+ cells. Diabetic autonomic neuropathy (DAN) may impact the BM, because the sympathetic nervous system is prominently involved in BM stem cell trafficking. We hypothesize that neuropathy of the BM affects stem cell mobilization and vascular recovery after ischemia in patients with diabetes. We report that, in patients, cardiovascular DAN was associated with fewer circulating CD34+ cells. Experimental diabetes (streptozotocin-induced and ob/ob mice) or chemical sympathectomy in mice resulted in BM autonomic neuropathy, impaired Lin−cKit+Sca1+ (LKS) cell and endothelial progenitor cell (EPC; CD34+Flk1+) mobilization, and vascular recovery after ischemia. DAN increased the expression of the 66-kDa protein from the src homology and collagen homology domain (p66Shc) and reduced the expression of sirtuin 1 (Sirt1) in mice and humans. p66Shc knockout (KO) in diabetic mice prevented DAN in the BM, and rescued defective LKS cell and EPC mobilization. Hematopoietic Sirt1 KO mimicked the diabetic mobilization defect, whereas hematopoietic Sirt1 overexpression in diabetes rescued defective mobilization and vascular repair. Through p66Shc and Sirt1, diabetes and sympathectomy elevated the expression of various adhesion molecules, including CD62L. CD62L KO partially rescued the defective stem/progenitor cell mobilization. In conclusion, autonomic neuropathy in the BM impairs stem cell mobilization in diabetes with dysregulation of the life-span regulators p66Shc and Sirt1.
Racial/Ethnic Differences in Dementia Risk Among Older Type 2 Diabetic Patients: The Diabetes and Aging Study
Authors: Mayeda Elizabeth R. , Karter Andrew J. , Huang Elbert S. , Moffet Howard H. , Haan Mary N. , Whitmer Rachel A.
Published: November 2013

OBJECTIVE

Although patients with type 2 diabetes have double the risk of dementia, potential racial/ethnic differences in dementia risk have not been explored in this population. We evaluated racial/ethnic differences in dementia and potential explanatory factors among older diabetic patients.

RESEARCH DESIGN AND METHODS

We identified 22,171 diabetic patients without preexisting dementia aged ≥60 years (14,546 non-Hispanic whites, 2,484 African Americans, 2,363 Latinos, 2,262 Asians, 516 Native Americans) from the Kaiser Permanente Northern California Diabetes Registry. We abstracted prevalent medical history (1 January 1996 to 31 December 1997) and dementia incidence (1 January 1998 to 31 December 2007) from medical records and calculated age-adjusted incidence densities. We fit Cox proportional hazards models adjusted for age, sex, education, diabetes duration, and markers of clinical control.

RESULTS

Dementia was diagnosed in 3,796 (17.1%) patients. Age-adjusted dementia incidence densities were highest among Native Americans (34/1,000 person-years) and African Americans (27/1,000 person-years) and lowest among Asians (19/1,000 person-years). In the fully adjusted model, hazard ratios (95% CIs) (relative to Asians) were 1.64 (1.30–2.06) for Native Americans, 1.44 (1.24–1.67) for African Americans, 1.30 (1.15–1.47) for non-Hispanic whites, and 1.19 (1.02–1.40) for Latinos. Adjustment for diabetes-related complications and neighborhood deprivation index did not change the results.

CONCLUSIONS

Among type 2 diabetic patients followed for 10 years, African Americans and Native Americans had a 40–60% greater risk of dementia compared with Asians, and risk was intermediate for non-Hispanic whites and Latinos. Adjustment for sociodemographics, diabetes-related complications, and markers of clinical control did not explain observed differences. Future studies should investigate why these differences exist and ways to reduce them.
Cystatin C– and Creatinine-Based Estimated Glomerular Filtration Rate, Vascular Disease, and Mortality in Persons With Diabetes in the U.S.
Authors: Tsai Ching-Wei , Grams Morgan E. , Inker Lesley A. , Coresh Josef , Selvin Elizabeth
Published: November 2013

OBJECTIVE

Serum cystatin C is an alternative to serum creatinine for estimating glomerular filtration rate (GFR), since cystatin C is less influenced by age and muscle mass. Among persons with diabetes, we compared the performance of GFR estimated using cystatin C (eGFRcys) with that using creatinine (eGFRcr) for the identification of reduced kidney function and its association with diabetes complications.

RESEARCH DESIGN AND METHODS

We analyzed data from adult participants from the 1999–2002 National Health and Nutrition Examination Survey with available cystatin C (N = 4,457). Kidney function was dichotomized as preserved (eGFR ≥60 mL/min/1.73 m2) or reduced (eGFR <60 mL/min/1.73 m2) using the 2012 Chronic Kidney Disease Epidemiology Collaboration (CKD-EPI) cystatin C and the 2009 CKD-EPI creatinine equations.

RESULTS

Among 778 persons with diabetes, the prevalence of reduced kidney function was 16.5% using eGFRcr and 22.0% using eGFRcys. More persons with diabetes were reclassified from preserved kidney function by eGFRcr to reduced kidney function by eGFRcys than persons without diabetes (odds ratio 3.1 [95% CI 1.9–4.9], P < 0.001). The associations between lower eGFR and higher prevalence of albuminuria, retinopathy, peripheral arterial disease, and coronary artery disease were robust regardless of filtration marker. Similarly, the risk of all-cause mortality increased with lower eGFRcr and eGFRcys. Only lower eGFRcys was significantly associated with cardiovascular mortality.

CONCLUSIONS

More persons with diabetes had reduced kidney function by eGFRcys than by eGFRcr, and lower eGFRcys was strongly associated with diabetes complications. Whether eGFRcys is superior to eGFRcr in approximating true kidney function in a diabetic population requires additional study.
Effect of Lidocaine-soaked Nasal Packing on Pain Relief after Endoscopic Sinus Surgery
Authors: Mo Ji-Hun , Park Young-Min , Chung Young-Jun
Published: November 2013

Background

Nasal packing is usually performed to control bleeding after endoscopic sinus surgery (ESS). Although new packing materials have been developed, they still cause pain. This study was designed to evaluate the effect of lidocaine-soaked packs on pain after ESS.

Methods

A prospective, randomized, double-blind controlled trial was conducted in 63 patients with CRS undergoing ESS. At the conclusion of the operation, 2% lidocaine-soaked biodegradable synthetic polyurethane foam and saline-soaked polyurethane foam were inserted in both nasal cavities of 31 patients and 32 control patients, respectively. The same lidocaine or saline was reapplied into the nasal packs at postoperative 8 hours. Pain was evaluated using a visual analog scale at postoperative 1, 4, 8, 16, 20, and 24 hour(s). The number of gauze that cleaned the blood around the nose was counted. Heart rate, rhythm, and blood pressures were checked preoperatively and postoperatively to evaluate the influence of lidocaine on vital signs.

Results

Postoperative pain decreased in lidocaine group at all of the postoperative time periods (p < 0.05). Lidocaine reduced postoperative bleeding at postoperative 8 and 24 hours. Changes of blood pressure from preoperative values in the lidocaine group were not different from those in the control group (p > 0.05). Heart rate in the lidocaine group was more stable than that in the control group (p < 0.05).

Conclusion

Lidocaine-soaked packs significantly reduced postoperative pain without serious changes on vital sign. These findings suggest that topical lidocaine application to nasal packs could be a useful method to reduce pain during the early postoperative period after ESS.
Physical Exercise Increases Nasal Patency in Asthmatic and Atopic Preschool Children
Authors: Haavisto Lotta E. , Lukkarinen Minna , Lukkarinen Heikki , Jartti Tuomas , Papadopoulos Nikolaos G. , Sipilä Jukka I.
Published: November 2013

Background

Physical exercise causes a decrease in nasal mucosal congestion and hence an increase in nasal patency. This nasal response has been studied only in adults. A correlation between nasal obstruction and asthma or allergic rhinitis has been previously found. This study evaluates the influences of atopy and asthma on nasal patency and the changes in nasal patency induced by physical exercise in preschool children.

Methods

An 8-minute exercise challenge test was conducted in 31 children aged between 4.1 and 6.4 years: 13 children had asthma, 17 were atopic, and 13 had neither asthma nor atopy. Nasal patency was measured with acoustic rhinometry at baseline and 10 minutes after the exercise.

Results

At baseline, the total acoustic values were 17–25% larger in nonasthmatic children than in asthmatic children. Accordingly, the acoustic values in nonatopic children were 16–35% larger than in atopic children. After physical exercise, there was an overall increase in mean total nasal volume from 2.973 (SD = 0.647) to 3.405 cm3 (SD = 0.705), indicating an improvement of 15% in nasal volume (p = 0.025). The increase in nasal patency was similar in asthmatic and nonasthmatic children, as well as in atopic and nonatopic children.

Conclusion

A significant increase in total nasal volume after physical exercise was found in all preschool children. The minimal cross-sectional areas remained smaller in asthmatic and atopic children after exercise, indicating partly irreversible nasal mucosal congestion in these children.
Surgical Treatment of Nasal Polyposis: A Comparison between Cutting Forceps and Microdebrider
Authors: Tirelli Giancarlo , Gatto Annalisa , Spinato Giacomo , Tofanelli Margherita
Published: November 2013

Background

Nasal polyposis (NP) is defined as a specific form of chronic rhinosinusitis (CRS), characterized by bilateral and multifocal polyps. Functional endoscopic sinus surgery represents the gold standard therapy when medical treatment fails. The availability of different tools raises the question of which one provides significant advances in technique and surgical outcome. This study considered the outcome of the surgical treatment of NP in relation to several comorbidities and the surgical device used: the microdebrider versus the Blakesley traditional forceps. Other studies compared the two instruments but did not evaluate the clinical relevance of history of comorbidities such as asthma, allergy, and eosinophilia.

Methods

A prospective randomized single-blind study was designed to analyze 311 cases of bilateral CRS with NP. Each patient served as his/her own control, meaning that one side was operated on using the Blakesley forceps and the opposite side using the microdebrider. The follow-up period was 13.3 ± 1.2 months.

Results

The Blakesley forceps caused a significantly lower NP recurrence rate than the microdebrider (p < 0.001), which was more effective in preventing synechia formation (p < 0.05). Only asthma was significantly associated with a higher recurrence rate, without being influenced by the instrument used (p < 0.001).

Conclusion

The manual instrument allowed for a significantly lower recurrence incidence but yielded a higher rate of synechia formation compared with the microdebrider. Only asthma was significantly associated with a poorer clinical outcome, and gender, age, allergy, and eosinophilia did not affect the surgical prognosis.
Characterizing Rhinitis Subtypes
Authors: Bernstein Jonathan A.
Published: November 2013

Background

Allergic rhinitis (AR) is estimated to affect 20–25% of the United States population and thus accounts for a significant portion of our annual total health care expenditure, especially when one includes all of the concomitant disorders associated with rhinitis such as asthma and sinusitis. Given the prevalence of chronic rhinitis, the significant comorbidities associated with this condition, its overall health burden, and dissatisfaction by allergy sufferers with treatment outcomes, it is essential that the allergist and otolaryngologist develop a consensus approach for the evaluation, diagnosis, and treatment of chronic rhinitis subtypes.

Methods

This study was designed to achieve this end point. Investigators have taken several clinical, physiological, and mechanistic approaches toward better characterizing rhinitis subtypes. An accurate diagnosis directed at differentiating AR, nonallergic rhinitis, and mixed rhinitis is essential to ensure that treatment(s) prescribed will lead to more favorable clinical outcomes.

Results

An accurate history taking into account age of symptom onset, family history, quantification of inciting allergic and/or nonallergic triggers, and seasonality followed by aeroallergen skin testing to assess atopic status has been shown to be the most useful approach for clearly differentiating rhinitis subtypes.

Conclusion

Other cellular, cytokine, genetic, and physiological markers have thus far been proven to be less useful. Ultimately, treatment response to medications will be most effective when they are individualized to the patient's diagnosis.
Effectiveness of Lumbar Drains on Recurrence Rates in Endoscopic Surgery of Cerebrospinal Fluid Leaks
Authors: Albu Silviu , Emanuelli Enzo , Trombitas Veronica , Florian Ioan S.
Published: November 2013

Background

In cerebrospinal fluid (CSF) leakage endoscopic repair, lumbar drains (LDs) were used in an attempt to increase success rates. To critically assess the relationship between use of LDs and recurrent leaks, we embarked on this randomized prospective study.

Methods

Patients undergoing CSF leak repair between 2000 and 2012 were randomized into two groups: 75 patients were managed without LDs and in the other group of 75 patients an LD was always placed. Different parameters were analyzed to identify their relationship with failures: occurrence of increased intracranial pressure (ICP), body mass index, smoking habits, existence of diabetes, chronic corticosteroid use, previous sinus surgery, etiology (traumatic, iatrogenic, or spontaneous leak), site, and size of the CSF leak.

Results

Success rate was 93% for the whole group. Patients managed with LDs attained 95% success rate and those without LD attained 92%; the difference is not significant (p = 0.2). The only factor predictive of recurrence is increased ICP: 77% success rate versus 97% for traumatic leaks and 96% for iatrogenic leaks. Recurrence rates were identical in the two groups with increased ICP, regardless of the use of a LD (23%).

Conclusion

In this study, success rates of CSF repair were not associated with the use of LDs. However, the small number of cases with high success rates precludes appropriate statistical analysis.
Investigating What Second Language Learners Do and Monitor under Careful Online Planning Conditions
Authors: Ahmadian Mohammad Javad , Tavakoli Mansoor
Published: November 2013

Abstract:

This study used quantitative analyses complemented by the retrospective data obtained through a stimulated recall procedure to address three interrelated issues: (a) whether second language learners use online planning opportunities to carefully plan their speech to enhance the quality of the language they produce, (b) what kinds of self-repair behaviour the pressured and careful online planning conditions are likely to induce speakers to make, and (c) the way careful online planning affects EFL learners’ oral L2 performance as measured in terms of complexity, accuracy, and fluency. Thirty intermediate EFL learners were asked to perform an oral narrative task under careful and pressured online planning conditions. Results of the qualitative and quantitative analyses revealed that L2 learners use the planning time to monitor their speech for grammatical accuracy, to retrieve and monitor the appropriate lexical items, and to plan the message they will communicate. In addition, it was found that careful online planning conditions induce learners to execute more error repairs and fewer appropriacy and different-information repairs compared to the pressured online planning condition. An analysis in terms of complexity, accuracy, and fluency measures testified to the positive effects of careful online planning on L2 oral performance.
Efficiency Improvement of HIT Solar Cells on p-Type Si Wafers
Authors: Wei Chun-You , Lin Chu-Hsuan , Hsiao Hao-Tse , Yang Po-Chuan , Wang Chih-Ming , Pan Yen-Chih
Published: November 2013

Single crystal silicon solar cells are still predominant in the market due to the abundance of silicon on earth and their acceptable efficiency. Different solar-cell structures of single crystalline Si have been investigated to boost efficiency; the heterojunction with intrinsic thin layer (HIT) structure is currently the leading technology. The record efficiency values of state-of-the art HIT solar cells have always been based on n-type single-crystalline Si wafers. Improving the efficiency of cells based on p-type single-crystalline Si wafers could provide broader options for the development of HIT solar cells. In this study, we varied the thickness of intrinsic hydrogenated amorphous Si layer to improve the efficiency of HIT solar cells on p-type Si wafers.
Human Respiratory Syncytial Virus Memphis 37 Grown in HEp-2 Cells Causes more Severe Disease in Lambs than Virus Grown in Vero Cells
Authors: Derscheid Rachel , Van Geelen Albert , McGill Jodi , Gallup Jack , Cihlar Tomas , Sacco Randy , Ackermann Mark
Published: November 2013

Respiratory syncytial virus (RSV) is the most common cause of bronchiolitis in infants and young children. A small percentage of these individuals develop severe and even fatal disease. To better understand the pathogenesis of severe disease and develop therapies unique to the less-developed infant immune system, a model of infant disease is needed. The neonatal lamb pulmonary development and physiology is similar to that of infants, and sheep are susceptible to ovine, bovine, or human strains of RSV. RSV grown in Vero (African green monkey) cells has a truncated attachment G glycoprotein as compared to that grown in HEp-2 cells. We hypothesized that the virus grown in HEp-2 cells would cause more severe clinical symptoms and cause more severe pathology. To confirm the hypothesis, lambs were inoculated simultaneously by two different delivery methods (intranasal and nebulized inoculation) with either Vero-grown or HEp-2-grown RSV Memphis 37 (M37) strain of virus to compare viral infection and disease symptoms. Lambs infected with HEp-2 cell-derived virus by either intranasal or nebulization inoculation had significantly higher levels of viral RNA in lungs as well as greater clinical disease including both gross and histopathologic lesions compared to lambs similarly inoculated with Vero-grown virus. Thus, our results provide convincing in vivo evidence for differences in viral infectivity that corroborate previous in vitro mechanistic studies demonstrating differences in the G glycoprotein expression by RSV grown in Vero cells.
Le logement des familles nombreuses : synthèse des connaissances statistiques
Authors: Kesteman Nadia
Published: November 2013

FRE: Logement, Familles nombreuses, Taux d’effort, Logement social.
Familles monoparentales et pauvreté en Europe : quelles réponses politiques ? [L'exemple de la France, de la Norvège et du Royaume-Uni]
Authors: Eydoux Anne , Letablier Marie-Thérèse
Published: November 2013

Cet article part des nouveaux contours de la monoparentalité en Europe, où le phénomène se développe de manière différenciée selon les pays, et analyse le renouvellement des politiques sociales en direction des parents qui élèvent seuls leurs enfants. Si la monoparentalité est presque partout associée à un plus grand risque de pauvreté et de précarité, ce risque varie en fonction de la diversité nationale des formes familiales et des politiques sociales. Prenant appui sur trois pays – France, Norvège, Royaume-Uni – qui ont développé, dans les années 1950 à 1970, des allocations de « parent isolé » afin de soustraire les parents (et surtout les mères) seuls à l’obligation de travailler, avant de mettre en oeuvre, à la fin des années 1990, des programmes d’activation visant à les remettre au travail, l’article interroge les principes et les effets de ces transformations.
Les principes du revenu de solidarité active au regard des expériences étrangères
Authors: Marc Céline , Thibault Florence
Published: November 2013

The principles of «revenu de solidarité active » in light of other countries’ experience.

The revenu de solidarité active (RSA or working solidarity income) is a major reform in French social protection. Firstly, it replaced the minimum welfare benefits paid to people of a working age, along with the associated bonus mechanisms and has been added to the calculation of the «prime pour l’emploi » . Secondly, it is a significant income supplement for poor workers, with the objective being both to ensure financial support and to prompt a return to work. Based on a comparison with US and UK measures (the EITC and WTC and CTC respectively) which have long been contingent on employment-related benefits, the authors attempt better to understand the expected effects from the RSA. Thanks to the MYRIADE microsimulation model developed by the Caisse nationale des allocations familiales, an

ex-ante assessment of this measure and of several alternative scenarii is presented with emphasis on the role played by each component in the scale.
Attentes d’encadrement et d’autonomie des adolescents à l’occasion des activités de loisirs
Authors: Crépin Christiane
Published: November 2013

FRE: Adolescents, Loisirs, Politiques familiales.
Effet attendu de la crise économique actuelle sur les naissances : quelques hypothèses
Authors: Pailhé Ariane
Published: November 2013

FRE: Fécondité, Crise économique, Démographie.
Jeunes femmes face à la multiplicité des méthodes contraceptives
Authors: Amsellem-Mainguy Yaëlle
Published: November 2013

FRE: Contraception, Jeunes femmes, Sexualité.
Adoption et politiques familiales [Analyse critique et suites réservées au rapport sur l’adoption de Jean-Marie Colombani]
Authors: Crépin Christiane
Published: November 2013

FRE: Enfance, Adoption, International.
Une évaluation des composantes familiales du système sociofiscal en France.
Authors: Marc Céline , Pucci Muriel
Published: November 2013

Cet article évalue, à l’aide du modèle de microsimulation MYRIADE, les avantages familiaux des transferts sociaux et fiscaux, ainsi que leur impact sur les inégalités de niveau de vie et la pauvreté des ménages. Le nombre de ménages bénéficiant d’avantages familiaux des transferts sociaux et fiscaux est d’environ 9 millions, et les masses financières en jeu avoisinent 51 milliards dont 31 milliards au titre des prestations familiales, 13 milliards au titre de l’impôt, 4 milliards au titre des aides au logement et 2,5 milliards au titre des minima sociaux. L’impact des composantes familiales des transferts sociaux et fiscaux sur le niveau de vie des ménages dépend de leur composition et de leurs revenus. Bien que les prestations sociales et familiales diminuent quand les revenus augmentent, les gains de niveau de vie associés aux composantes familiales des transferts sociaux et fiscaux décrivent un profil en « U » en fonction du niveau de vie des ménages. Le supplément de revenu disponible par enfant à charge fait apparaître un profil similaire, le montant étant proche pour les deux déciles extrêmes et étant même plus élevé pour le dixième décile (environ 265 euros pour D1 et 280 euros pour D10). Malgré ce profil inégalitaire, les transferts monétaires associés à l’effort familial ont un effet redistributif non négligeable et réduisent à la fois les inégalités entre ménages et leur taux de pauvreté.
Sucre et café : entre enfer et paradis, les images contrastées de la plantation cubaine au milieu du XIXe siècle
Authors: Mégevand Sylvie
Published: November 2013

RESUMEN- Hacia la mitad del siglo XIX, la plantación cubana da lugar a representaciones muy contrastadas : a raíz de mutaciones económicas rápidas, la imagen del Edén tropieza con la de un jardín sobreexplotado y deshumanizado. Su declinar económico hace que el cafetal se ve marcado con signo positivo, al conrtario del ingenio azucarero. La vocación resueltamente moderna de la iconografía invierte la tendencia al volverse hacia el azúcar e ignorar al café. Pese a sus limitaciones y prejuicios ideológicos, es finalmente la imagen la que permite tomar la medida de cómo se vuelca irreversiblemente la Isla hacia la era industrial.
Fruticultura en el norte de la Patagonia: procesos de cambio y tramas sociales
Authors: Bendini Mónica Isabel
Published: November 2013

ABSTRACT- According to change processes in rurality's social construction —modernisation and globalisation— this work deals with the historical analysis of the exporter agricultural region's processes, the fruit bearing valleys of Rio Negro's basin. It questions the validity of the territory's multifunctional existence and the integration of social dynamics as an interpretative category combining agrarian fact and rural space. Subjects implied : workmen, family producers and enterprises. The perspective favours change's social processes which recompose the region.
Patronage ecclésiastique et souveraineté politique. Étude de cas : Córdoba del Tucumán (1820-1852)
Authors: Ayrolo Valentina
Published: November 2013

ABSTRACT- This study analyses the use of Patronage, basis of ecclesiastical government and keystone of political order in the Province-diocese of Córdoba (Argentina) between 1820 and 1852. The study of cases enables to analyse the principles justifying the use of this prerogative and the concrete practices revealing the exercise of sovereignty and its own limits.
Mario Conde dans La Havane de Leonardo Padura Fuentes : lecture de Pasado perfecto (1990)
Authors: Lepage Caroline
Published: November 2013

ABSTRACT - When he undertakes what will become his tetralogy, Las cuatro estaciones, Leonardo Padura Fuentes postulates that a break with the castrist model of the hard boiled genre and a coming back to the inheritance of the U.S. founder fathers, especially Chandler's, is necessary. Through a policeman having problems with his superiors, and also by means of degraded image of Havana, shown as a town in complete decay, his aim, according to Padura Fuentes himself, was to propose a hard boiled novel which would be Cuban as well as true to the genre's raison d'être : the public exposure of a society's failures, excesses and corruptions. The problem is to determine up to what extent and with what consequences, Pasado perfecto sets free a rebellious voice or, on the contrary, what does this vehement claiming for break and truth actually masks or forgets to mention.
La ciudad como espacio del delito. Fábula de la Virgen y el Bombero de Angélica Gorodischer
Authors: De Sylvas Graciela Aletta
Published: November 2013

RESUMEN - Rosario, ambientada a principios del siglo XX, constituye el espacio privilegiado de la Fábula de la Virgen y el Bombero de Angélica Gorodischer. La novela se sitúa dentro de un ámbito delictivo y policial, en el prostibulario barrio de Pichincha y en el de la clase burguesa, articulados en torno a la visita de una princesa. La construcción del espacio nos remite a un momento en que Rosario se convierte en el centro prostibulario del país. Cuerpo de ciudad, cuerpo de mujer, cuerpos entrelazados en el antiguo oficio del sexo, cuerpos mutilados y cuerpos inocentes. Fábula significa una lectura de la ciudad y una versión de lo policial en el espacio concebido como escenario del delito.
Manuel Gálvez y la construcción de un imaginario nacional a través de la oposición campo - ciudad
Authors: Camurati Francesca
Published: November 2013

RÉSUMÉ - Il s'agit d'étudier les stratégies employées par Manuel Gálvez pour rendre cohérente une idée de la nationalité et définir des identités et des valeurs de l'argentinité. La lecture croisée de El Diario de Gabriel Quiroga, La maestra normal et Nacha Regules met en relief les points d'inflexion de ce projet nationaliste aux niveaux littéraire, social et politique.
L'arme cinglante de l'ironie et de la raillerie dans le débat présidentiel de 2012
Authors: Charaudeau Patrick
Published: November 2013

Dans les débats politiques, les actes humoristiques ne sont pas de mises, sauf dans des émissions de télévision − lesdits talk shows d’infotainment − qui s’y prêtent en en faisant leur raison d’être. Mais le débat politique est un genre marqué au coin du sérieux qui en son fondement ne s’y prête pas, et encore moins quand il s’agit d’un débat en face à face avec la solennité de l’enjeu présidentiel. Cependant, on sait qu’en même temps chacun des débatteurs est là pour gagner, et gagner auprès d’un public qui attend de voir lequel va l’emporter sur l’autre. Pour ce faire, chacun doit faire assaut de stratégies argumentatives, mais comme les débatteurs savent que celles-ci ne sont pas toujours probantes, ils tentent d’atteindre le contradicteur à coups de flèches empoisonnées. Or, parmi les différents procédés humoristiques, l’ironie et le sarcasme (ou la raillerie) sont ceux qui se prêtent le mieux à la stratégie de disqualification de l’adversaire dont le but est de le délégitimer et de lui ôter tout crédit. Dans le débat de 2012, les deux candidats ne se sont pas privés d’user d’ironies et de sarcasmes. La forte tension qui a présidé aux échanges entre les deux candidats explique que ceux-ci se soient « lâchés » de temps en temps. Mais il est intéressant d’observer que la manière dont chacun s’y est pris est révélatrice de leurs différences et permet de dire lequel des deux s’en sort le mieux en termes d’image.
The Role of World Bank in Global Development
Authors: Çelik Ismail Erkan , Hacıoğlu Ümit , Dinçer Hasan
Published: November 2013

In global development it has been observed that the World Bank sources have been allocated on a limited scale by developed countries as not all countries have been included in the process at the same rate. The efforts of the World Bank to increase the development level of countries, which have resource allocation and structural problems, have contributed to obtaining structural improvement in the world economy as well as necessary sources of income from the world trade for each country. Depending on that, recovery targets with the tools and resources of the World Bank used for the purpose of expanding developing countries are set forth in this study.
A Comparative Hybrid Method in Technical Analysis for Stock Selection Process in Banking Sector by Fuzzy AHP-Topsis and Vikor Method
Authors: Dinçer Hasan , Hacıoğlu Ümit
Published: November 2013

The decision-making process on the stock requires the comprehensive analysis of both the fundamental and technical methods for the professionals invested in capital markets. Timing is an important issue of investment to profit from the capital markets. Thus, technical analysis based on the behavior of the investors and the timing as well as fundamental analysis to select the right securities are considered by the majority for stock selection. The purpose of the study is to uncover the performance results of the stocks in the banking sector by the main technical analysis indicators with comparative ranking methods under fuzzy environment.
A Market Analysis Approach to Portfolio Theories
Authors: Cinar Dilaysu
Published: November 2013

Stocks are affected by general economic conditions in different ways and differing severities. Various parameters affect different securities. Through diversification by making a mixture of the securities, which are affected by different states, transactions increase the benefit of the investor and this situation, which is called portfolio management. Portfolio management is deciding when securities are removed and when securities will be added. Traditional portfolio theory ignores the relationship between mutual funds and quantitative data. This is done by Modern Portfolio Theory, which uses the mathematical and statistical methods in the second half of the 20th century. Undoubtedly, market analysis within the scope of this theory will provide great convenience to investors. Thus, the aim of this study is to express some basic concepts to discuss the both traditional and modern portfolio theories and their importance in the technical and fundamental analyses.
Behavioral Finance in Theory and Practice
Authors: Okur Mustafa , Gurbuz A. Osman
Published: November 2013

Behavioral finance is a new approach in finance literature. The main idea is that investors are not as rational as they are assumed to be. Therefore, financial markets could be better understood by using models that capture the effects of both rational and irrational investors. The critics of behavioral finance could be grouped into two main categories: limits of arbitrage and psychological factors. This chapter concentrates on both challenges and possible contributions of behavioral finance theory to the modern finance theory, which is mainly based on rational expectations theory and efficient market hypothesis.
Financial Control and Ratio Analysis in Local Governments
Authors: Kablan Ali
Published: November 2013

Local governments have to use their sources in the most efficient way against increasing service demands. Local governments’ incomes are to be collected regularly and in accordance with the conditions, and their expenses are to be spent in the most efficient way. These depend on the healthy operation of budget, accounting, and financial control systems related to them. Progress of the system shall be controlled in local governments, and this data shall be analyzed and presented to the higher authorities as reports. Today, only official reports take place in local governments, and there is no analysis related to control. This causes the deterioration of the balance of income and expenditure and affects service presentation and service quality in a negative way. Financial structure of local governments is the most important issue that determines the quality and aspect of the services provided to the region. The efficiency of local qualified incomes, transfers of local management, and size of the resources caused of borrowing play an important role in forming the financial structure (Kurtulus, 2006, p. 28). Therefore, management and financial analysis ratios are needed. Due to these ratios, establishing a control system can be used in management. In this study, financial resources in public management are analyzed, ratios related to these financial resources are included, and a suggestion for financial implementation for local governments is promoted.
A Teaching Model for the College Algebra Flipped Classroom
Authors: Ogden Lori , Pyzdrowski Laura J. , Shambaugh Neal
Published: November 2013

A flipped classroom teaching approach has been used in the teaching of college algebra within a broader initiative for mathematics learning. The flipped classroom approach documented in this chapter utilizes multiple teaching strategies to enhance student learning. From the pilot teaching of two semesters of college algebra, a teaching model was developed using the Joyce, Weil, and Calhoun (2009) framework. The purpose of this study and chapter is to describe the design and development of the flipped classroom teaching model in terms of the design decisions, model implementation, and model evaluation over the two semesters. Student survey responses and interview results suggest that this teaching model improved student perceptions of learning college algebra. Findings reported in this study document the use of the model, while future iterations of the design and development cycle (Richey & Klein, 2007) are necessary to understand the impact of the flipped classroom model on student learning.
Triumphs and Tribulations of the Flipped Classroom
Authors: Carstens Frederick J. , Sheehan Milton
Published: November 2013

This chapter focuses on the experiences of a Social Studies teacher who has recently introduced the concept of the flipped classroom to his students at an inner city school in Buffalo, NY. Despite his technological issues and struggles with homework completion, his perseverance throughout this process provides valuable lessons for educators seeking to implement similar initiatives in their own classrooms. Ideas for improving student engagement and literacy in the flipped classroom as well as first hand accounts from his ninth grade students are discussed.
Student Rates of Outside Preparation before Class Discussion of New Course Topics
Authors: Francis Clare A.
Published: November 2013

The case study in this chapter explores the author’s experience in flipping introduction of new course topics from in-class lectures to students’ coverage outside the classroom. The author shares related techniques and an analysis of student access rates to materials on new course topics. The case takes an initial step to answer one question often posed by instructors concerned about the flipped classroom approach: Is it reasonable to expect students to access course content on new topics before an instructor-led introduction lecture? The materials reviewed were online narrated PowerPoint slides accessed prior to the initial class discussion on new topics. Data reviewed by the author shows an average access rate of 91% for 149 students in a junior-level business course. Limitations of the analysis and future instructional plans are discussed.
Uncertainty Modeling Using Expert’s Knowledge as Evidence
Authors: Datta D.
Published: November 2013

In this paper we discuss the uncertainty modeling using evidence theory. In practice, very often availability of data is incomplete in the sense that sufficient amount of data which is required may not be possible to collect. Therefore, uncertainty modeling in that case with this incomplete data set is not possible to carry out using probability theory or Monte Carlo method. Fuzzy set theory or any other imprecision based theory is applicable in this case. With a view to this expert’s knowledge is represented as the input data set. Belief and plausibility are the two bounds (lower and upper) of the uncertainty of this imprecision based system. The fundamental definitions and the mathematical structures of the belief and plausibility fuzzy measures are discussed in this chapter. Uncertainty modeling using this technique is illustrated with a simple example of contaminant transport through groundwater.
Numerical Solution of Fuzzy Differential Equations and its Applications
Authors: Chakraverty S. , Tapaswini Smita
Published: November 2013

Theory of fuzzy differential equations is the important new developments to model various science and engineering problems of uncertain nature because this theory represents a natural way to model dynamical systems under uncertainty. Since, it is too difficult to obtain the exact solution of fuzzy differential equations so one may need reliable and efficient numerical techniques for the solution of fuzzy differential equations. In this chapter we have presented various numerical techniques viz. Euler and improved Euler type methods and Homotopy Perturbation Method (HPM) to solve fuzzy differential equations. Also application problems such as fuzzy continuum reaction diffusion model to analyse the dynamical behaviour of the fire with fuzzy initial condition is investigated. To analyse the fire propagation, the complex fuzzy arithmetic and computation are used to solve hyperbolic reaction diffusion equation. This analysis finds the rate of burning number of trees in bounds where wave variable/ time are defined in terms of fuzzy. Obtained results are compared with the existing solution to show the efficiency of the applied methods.
Mathematics of Probabilistic Uncertainty Modeling
Authors: Datta D.
Published: November 2013

This chapter presents the uncertainty modeling using probabilistic methods. Probabilistic method of uncertainty analysis is due to randomness of the parameters of a model. Randomness of parameters is characterized by specified probability distribution such as normal, log normal, exponential etc., and the corresponding samples are generated by various methods. Monte Carlo simulation is applied to explore the probabilistic uncertainty modeling. Monte Carlo simulation being a statistical process is based on the random number generation from the specified distribution of the uncertain random parameters. Sample size is generally very large in Monte Carlo simulation which is required to have small errors in the computation. Latin hypercube sampling and importance sampling are explored in brief. This chapter also presents Polynomial Chaos theory based probabilistic uncertainty modeling. Polynomial Chaos theory is an efficient Monte Carlo simulation in the sense that sample size here is very small and dictated by the number of the uncertain parameters and by choice of the order of the polynomial selected to represent the uncertain parameter.
MV-Partitions and MV-Powers
Authors: Drossos C. , Theodoropoulos P. L.
Published: November 2013

In this chapter, the authors generalize the Boolean partition to semisimple MV-algebras. MV-partitions together with a notion of refinement is tantamount a construction of an MV-power, analogous to Boolean power construction (Mansfield, 1971). Using this new notion we introduce the corresponding theory of MV-powers.
Pricing and Lot-Sizing Decisions in Retail Industry
Authors: Yaghin R. Ghasemy , Ghomi S. M. T. Fatemi , Torabi S. A.
Published: November 2013

Analysis of inventory systems involving market-oriented pricing decisions has recently become an interesting topic in the field of inventory control. Price and marketing expenditure are considered as important elements when selling goods and enhancing revenues by manufacturers. The importance of accounting for uncertainty in such environments spurs an interest to develop appropriate decision making tools to deal with uncertain and ill-defined parameters (such as costs and market function) in joint pricing and lot-sizing problems. In this research, a fuzzy chance constraint multi-objective programming model based on p-fractile approach is proposed to determine the optimal price, marketing expenditure and lot size. Considering pricing, marketing and lot-sizing decisions simultaneously, a possibilistic programming based on necessity measure is considered to handle imprecise data and constraints. Discount strategy as a fuzzy power function of order quantity is determined. After applying appropriate strategies to defuzzify the original possibilistic model, the equivalent multi-objective crisp model is then transformed by a single-objective programming model. A meta-heuristic algorithm is applied to solve the final crisp counterpart.
A New Approach for Suggesting Takeover Targets Based on Computational Intelligence and Information Retrieval Methods
Authors: Paul Satyakama , Janecek Andreas , Neto Fernando Buarque de Lima , Marwala Tshilidzi
Published: November 2013

In recent years researchers in financial management have shown considerable interest in predicting future takeover target companies in merger and acquisition (M&A) scenarios. However, most of these predictions are based upon multiple instances of previous takeovers. Now consider a company that is at the early stage of its acquisition spree and therefore has only limited data of possibly only a single previous takeover. Traditional studies on M&A, based upon statistical records of multiple previous takeovers, may not be suitable for suggesting future takeover targets for this company since the lack of history data strongly limits the applicability of statistical techniques. The challenge then is to extract as much knowledge as possible from the single/limited takeover history in order to guide this company during future takeover selections. Under such an extreme case, the authors present a new algorithmic approach for suggesting future takeover targets for acquiring companies based on solely one previous history of acquisition. The approach is based upon methods originating from information retrieval and computational intelligence. The proposal is exemplified upon a case study using real financial data of companies from the Indian software industry.