bluuebunny/crossref_metadata_2025 huggingface dataset:
It's Not my Fault! Insights into Subordinate Auditors' Attributions and Emotions Following Audit Review
Authors: Andiola Lindsay M. , Bedard Jean C. , Westermann Kimberly D.
Published: April 2018

This study utilizes attribution theory to guide an exploration of how subordinate auditors understand, rationalize, and internalize recollections of their actual experiences (both worst and best) with audit review. Respondents externally rationalize worst review experiences as the fault of an inattentive or incompetent supervisor, a flawed engagement review process, or familiar stressors of the audit environment. Worst reviews evoke frustration, invisibility, and powerlessness that can demotivate subordinates. We also find that respondents relationally attribute their best review experiences to reciprocal relationships and effective communication with their supervisor. Best reviews produce feelings of appreciation and a sense of control for subordinates that inspires comradery and a desire to work hard. Respondents' insights raise a number of concerns regarding the effectiveness of review as a quality control mechanism and for shaping auditors, but highlight that a positive role model and effective supervisor-subordinate interactions can help the subordinate grow as a reflexive professional.
Survey Nonresponse in the Auditing Profession: Trends and Recommendations
Authors: Nkansa Porschia , Bailey Charles D.
Published: April 2018

Researchers have anecdotally noticed the decline in response rates from accounting professionals (particularly auditors) across time. We document the extent of this decline and analyze the trends and the correlated situational and demographic variables. We conduct our analysis of articles published in Auditing: A Journal of Practice & Theory and Current Issues in Auditing from 1981 to 2016 and gather data on 75 articles that report response rates. The analysis shows a noticeable and statistically significant decrease in the response rates for auditors. Overall, the analysis illustrates a decline in the response rates from auditors that should be of concern to both the academic and auditing practitioner communities. We examine key drivers of the response rate and offer recommendations for improving the survey response of auditors.
A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing
Authors: Walker A. Kelly , Bueltel Brett L.
Published: April 2018

The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a blueprint for states to capture tax revenue from online companies and out-of-state retailers. In this paper, we review the constitutional complexities of the taxation of online sales. We also analyze state requirements for informational reporting of sales and use tax and recommend policy to increase potential sales and use tax collection.
Conservative Treatment of a Complicated Crown-root Fracture Using Adhesive Fragment Reattachment and Composite Resin Restoration: Two Year Follow-up
Authors: Martins AV , Albuquerque RC , Lanza LD , Vilaça ÊL , Silva NRFA , Moreira AN , da Silveira RR
Published: April 2018

Crown-root fracture is one of the most challenging fracture types in the dental traumatology literature. Traumatized anterior teeth require quick functional and esthetic repair. In the case of a complex crown fracture of the maxillary left central incisor, requiring endodontic treatment, a fiber-reinforced post was used to create a central support stump to restore the dental morphology. This report describes the clinical procedures involved in the treatment. After two years of follow-up, the clinical and radiographic findings demonstrated that the adopted clinical protocol was successful and yielded healthy periodontal tissues with no signs of periradicular pathology.
Determination of Caries Lesion Activity: Reflection and Roughness for Characterization of Caries Progression
Authors: Ando M , Shaikh S , Eckert G
Published: April 2018

Caries lesion progression is difficult to determine with visual and tactile examinations. The hypothesis of this study was that reflection and roughness measurements could determine caries progression. Ground/polished sound human enamel specimens were analyzed at baseline (sound) and after two four-day demineralization periods for reflection using optical reflectometry (ORef) and for roughness using optical surface profilometry (SPro). Specimens were demineralized using a microbial–Streptococcus mutans aries model. Comparisons among the periods for ORef and SPro were performed using repeated measures analysis of variance. Two-sample t-tests were used for differences in transverse microradiography. The integrated mineral loss and depth of the four-day demineralization period were significantly smaller than those for the eight-day demineralization period (p<0.01). With increased demineralization time, reflection was significantly decreased and roughness was significantly increased (p<0.01). Correlation between ORef and SPro was moderate (r=−0.63). Both reflection and roughness can be characterized for nondestructive longitudinal assessment of caries lesion progression.
Mechanical and Surface Properties of Monolithic Zirconia
Authors: Candido LM , Miotto LN , Fais LMG , Cesar PF , Pinelli LAP
Published: April 2018

Purpose:

This study compared monolithic zirconia with conventional ones based on mean roughness (Ra), Vickers hardness (VHN), topography, transmittance, grain size, flexural strength (FS), Weibull modulus, and fractographic behavior.

Methods and Materials:

One monolithic (Prettau Zircon [PR group]) and two conventional (ICE Zirkon Transluzent [IZ group] and BloomZir [BL group]) zirconias were used. Specimens were tested using a profilometer, a microhardness tester, a scanning electron microscope, a spectrophotometer, and a Universal Testing Machine (EMIC DL 2000). Ra, VHN, grain size, and transmittance were analyzed using the Kruskal-Wallis test associated with Dunn test (α=0.05). FS was analyzed using one-way analysis of variance with the Tukey honestly significant difference test (α=0.05).

Results:

Means and standard deviations of roughness, after sintering (Ra, in μm) and VHN, were, respectively, 0.11 ± 0.01, 1452.16 ± 79.49, for the PR group; 0.12 ± 0.02, 1466.72 ± 91.76, for the IZ group; and 0.21 ± 0.08, 1516.06 ± 104.02, for the BL group. BL was statistically rougher (p<0.01) than PR and IZ. Hardness was statistically similar (p=0.30) for all groups. Means and standard deviations of FS (in MPa) were 846.65 ± 81.97 for the PR group, 808.88 ± 117.99 for the IZ group, and 771.81 ± 114.43 for the BL group, with no statistical difference (p>0.05). Weibull moduli were 12.47 for the PR group, 7.24 for the IZ group, and 6.31 for the BL group, with no statistical differences. The PR and BL groups had higher transmittance values and grain sizes than the IZ group (p<0.05). Although the BL group had some fractures that originated in the center of the tensile surface, fractographic analyses showed the same fracture pattern.

Conclusions:

All tested zirconia showed similar VHN, and the monolithic zirconia had similar roughness compared to one of the conventional zirconias. In addition, the monolithic zirconia showed similar flexural strength and Weibull modulus compared to the others even though its mean grain size was larger. The total transmittance of monolithic zirconia was higher than only one of the conventional zirconias tested.
Effect of Bleaching Gel Viscosity on Tooth Whitening Efficacy and Pulp Chamber Penetration: An In Vitro Study
Authors: Kwon SR , Pallavi FNU , Shi Y , Oyoyo U , Mohraz A , Li Y
Published: April 2018

Objectives:

Whitening efficacy has been related to hydrogen peroxide (HP) diffusion into tooth structure. However, little information is available relating rheological properties to whitening efficacy. The purpose was to evaluate the whitening efficacy and HP penetration level of a 10% HP gel at three different viscosities and to compare them to a strip delivery system.

Methods and Materials:

Extracted molars (n=120) were randomly assigned into five groups (n=24/ group): NC_MED (negative control; median): medium viscosity gel without HP; LOW: 10% HP gel (low viscosity experimental gel, Ultradent Products Inc); MED: 10% HP gel (medium viscosity experimental gel, Ultradent); HIGH: 10% HP gel (high viscosity gel, Ultradent); and CWS: Crest 3D Whitestrips 1-Hour Express (Procter & Gamble). All teeth were subjected to five 60-minute whitening sessions. Instrumental color measurements were performed at baseline (T0), and 1-day after each application (T1-T5), and 1-month after whitening (T6). HP penetration was estimated with leucocrystal violet and horseradish peroxidase. A Kruskal-Wallis test and post hoc Bonferroni test were performed to assess the difference in tooth color change and HP penetration among the groups (α=0.05).

Results:

Hydrogen peroxide penetration levels and overall color changes at T6 were 0.24 μg/mL / 2.80; 0.48 μg/mL / 8.48; 0.44 μg/mL / 7.72; 0.35 μg/mL / 8.49; 0.36 μg/mL / 7.30 for groups NC, LOW, MED, HIGH, and CWS, respectively. There was a significant difference for HP penetration, while there was no significant difference among the four experimental groups for tooth color change.

Conclusion:

Rheological properties should be considered when developing new whitening formulations.
Är vi överens om det? Samspel och samstämmighet i svensklärares bedömningssamtal om gymnasieelevers skrivande
Authors: Blomqvist Per
Published: April 2018

Artikeln beskriver svensklärares interaktion och samstämmighet i samtal om summativ bedömning av gymnasieelevers skrivande. I ett dialogiskt perspektiv (Linell, 2011) undersöks interaktionella mönster avseende dominans, dynamik och koherens i tre svensklärargruppers bedömningssamtal. Dessa interaktionella mönster ställs i relation till uttryck för samstämmighet inom och mellan lärargrupperna. Resultatet visar att lärarna uttrycker hög grad av samstämmighet i bedömningssamtalen men att de bedömningar som lärarna gör enskilt i anslutning till samtalen enbart till viss del överensstämmer med gruppens beslut. Lägst grad av samstämmighet uppvisar den lärargrupp som i samtalen framstod som mest samstämmig. Där kännetecknas beslutsprocesserna av låg intensitet genom att få alternativ till bedömningar prövas. I de lärargrupper där intensiteten är högre genom att flera lärare styr samtalet i olika riktningar och där lärarna tillsammans prövar flera olika förslag på bedömning överensstämmer även enskilda lärares bedömningar i högre grad med gruppens beslut. Bedömningsöverensstämmelsen mellan lärargrupperna är däremot låg. 
English abstract
Is There a Consensus? Interaction and Consistency in Teachers' Assessment Discussions of Upper Secondary Students' Writing
This article reports on a qualitative study of the interaction in Swedish teachers’ discussions about summative assessment of students’ writing. Interactional patterns of dominance, dynamics and coherens in the decision-making processes are described and analyzed, comparing the degree of assessment consistency between and within the groups. The analysis reveals a high degree of consistency within each teacher group’s discussion. However, the assessments that individual teachers make after the discussions comply only to some extent with the group’s decisions. The least degree of consistency was shown by the teacher group who seemed the most consistent in the discussions. Decision-making processes in these discussions are characterized by low intensity, where few assessment alternatives are being considered. In teacher group discussions characterized by higher intensity, a variety of suggestions for assessment are made by the teachers. The individual teachers' assessments in those groups are more consistent with the group's decisions. Meanwhile, the overall assessment consistency between the teachers was found to be low.
Det diskursiva skrivandets funktion – en läromedelsanalys
Authors: Magnusson Jenny
Published: April 2018

Flera forskare har visat att lärare i skolan inte undervisar tillräckligt mycket och tillräckligt tidigt i diskursivt skrivande, ett skrivande som elever behöver för att klara sig i samhället. Som en följd av detta har det diskursiva skrivandet under de senaste åren blivit allt mer uppmärksammat i nya styrdokument och i nya läromedel. Utgångspunkten i den här artikeln är att undersöka vilket stöd lärare får för att klara den uppmärksamheten, alltså de nya kraven som styrdokumenten ställer när det gäller diskursivt skrivande. Det diskursiva skrivandets funktion undersöks här i skrivuppgifter i 19 läromedel i svenska för lågstadiet, där utgångspunkten är den stora betydelse som funktionen har när det gäller skolskrivande, i form av ett tydligt syfte, kontext och mottagare. Ivaničs skrivdiskurser är det analysverktyg som används, och skrivuppgifterna har kategoriserats utifrån dessa diskurser. Det analysen visar är framförallt att variationen är liten i skrivuppgifterna. Eleverna får träna genreform och process, men inte mycket som har med funktion i en samhällskontext utanför skolan att göra. Därutöver visar resultaten att tydliga kontexter och tydliga mottagare är ovanligt i skrivuppgifterna, och i relation till tidigare forskning kan detta ses som problematiskt, då dessa aspekter har visat sig vara avgörande för ett framgångsrikt skrivande.
English abstract
The Function of Discursive Writing – An Analysis of Educational Materials
Several researchers have shown that teachers in schools do not teach discursive writing enough and early enough; a type of writing that students need to master to succeed in society. As a result, discursive writing has in recent years gotten more and more attention in new policy documents and educational materials. The premise of this article is to examine what support teachers receive to cope with this new attention. Discursive writing is here examined in writing-assignments in some 20 educational materials for primary school, on the Swedish language. The main focus is function, the important role that function has when it comes to school writing, e.g. in the form of a clear context or clearly defined recipients. Ivaničs discourses of writing is the analytical tool that has been used. The analysis shows a little variation in the writing assignments examined. The students get to practice form of genre and process, but not much in relation with a social context outside of the schools. In addition, the results show that clear contexts or specified recipients are rare in the writing assignments, and in relation to previous research this can be seen as problematic, as these aspects have proven to be essential for successful writing.
ACRL:n informaatiolukutaidon kehykset korkeakoulukirjastoissa Suomessa ja Yhdysvalloissa
Authors: Syvälahti Kati , Asplund Janika
Published: April 2018

This article discusses the international IL framework in the Finnish academic library context. In our online questionnaire conducted in May 2017, we researched how Finnish academic libraries in the universities and universities of applied sciences have received the Information literacy framework launched by The ACRL (Association of College and Research Libraries) in 2015. In the article, we discuss the current awareness of the frames in Finland and show practical examples of using the frames. The usefulness as well as the pros and cons of the frames are being analyzed. This article compares the current interpretation of the frames in Finland with the recent discussion in the academic libraries in the United States. Moreover, we address the transition from the IL standards to the Information literacy framework, and discuss similarities in the themes discussed in the States and Finland. Our conclusion was that in Finland, the majority of the libraries are aware of the IL frames and some of the libraries have already used the framework in developing information literacy in higher education.
How Truthiness, Fake News and Post-Fact Endanger Brands and What to Do About It
Authors: Berthon Pierre , Treen Emily , Pitt Leyland
Published: April 2018

Brands can interact both directly and indirectly with fake news. In some instances, brands are the victims of fake news and, other times, the purveyors. Brands can either finance fake news or be the targets of it. Indirectly, they can be linked via image transfer, where either fake news contaminates brands, or brands validate fake news.

To control the risk of negative image transfer, the authors propose technical actions to address false news and systemic steps to rethink the management of brands in order to inoculate against various forms of “fakery” and to reestablish stakeholder trust. Systemic solutions involve a rethinking of brands and branding. Too often, brands have become uncoupled from the reality of the offerings they adorn. But brands are not ends in themselves, they are the result of outstanding offerings. They can act as interpretive frames, but they don’t unilaterally create reality, as many seem to believe. Brands should not be seen and managed as objects but as perceptual processes.
ORGANIC FERTILIZATION AND NATURAL SUBSTANCES TREATMENTS AFFECTS CHEMICAL CONSTITUENTS OF GUAR PLANTS
Authors: SHEHATA ABEER M. , F. A. ATTIA, R. A. TAHA M. A. H. ABDOU, A. A. EL-SAYED,
Published: April 2018

This experiment was conducted at the Floriculture Nursery, Faculty of Agriculture, Minia University during the two successive seasons to study the effect of compost at rates (0, 25, 2.50 and 3.75 ton/fed.) and natural substances i.e. vitamins (ascorbic acid at 50 and 100 ppm, ?-tocopherol at 10, 20 ppm and thiamine, at 25 and 50 ppm) and active yeast at 2.5 and 5 g/l. and their interaction on some chemical constituents of guar plants. The results indicated that, Addition of compost caused an increase in guaran %, Photosynthetic pigments, Total carbohydrates (%) N, P and K (%) and Protein (%). The maximum level in all previous traits was for the plants growing in the soil fertilized with the highest level of compost (3.75 t/fed.). Using the treatments of vit. C at 50 ppm followed by 5 g/l. active yeast, then vit. E at 10 ppm gave the highest values of all previous traits. The interaction between the two main factors (A×B) was significant for guaran %, photosynthetic pigments, total carbohydrates %, N and P %., The highest values were obtained from the interaction treatments of 3.75 ton/fed., compost in combination with active yeast at 5 g/l. and vit. C at 50 ppm. On the other hand, the interaction between compost, active yeast and vitamins treatments was not significant for protein content (%). We conclude that supply guar plants with compost at 3.75 ton/fed., and spraying plants with either active yeast at 5 g/l. or ascorbic acid (vit. C) at 50 ppm to improve the values of some chemical constituents under investigation condition.
COMBINING ABILITY STUDIES OF GRAIN YIELD AND RELATED TRAITS IN PEARL MILLET
Authors: Irshad-Ul- Haq, Saeeda Khanum Muhammad Siddique, Muhammad , Kamal Naveed , Ullah Muhammad Arshad
Published: April 2018

The present study was undertaken to explore the genetic architecture of pearl millet through combining ability analysis in a 5X5 diallel fashion. Both GCA and SCA mean squares were significant in grain yield, plant height, panicle length and days to flowering. However, these were non-significant for number of productive tillers and panicle girth. General combining ability estimates revealed that genotype MGP-322 was good general combiner for all the traits under study except for days to flowering for which MGP-335 and 13RBS-01 were good general combiners but these were poor general combiners for all other traits under study. The crosses MGP-322XMGP-328, MGP-322XMGP-335, MGP-328X13RBS-13, 13RBS-01X13RBS-13 and MGP-322X13RBS-01 were best specific combiners for grain yield and some other attributes respectively. All these crosses involved at least one good general combiner except MGP-328X13RBS-13. This suggested that good general combiners are the best tool in improving the crop yield by manipulating the genetic architecture. Combining ability variances revealed that although both GCA and SCA variances were important, however, SCA variances were higher than GCA variances suggesting that non additive type of gene action was more prominent in the inheritance of characters under study.
Establishment of Callus and Cell Suspension Cultures of Helicteres isora L.
Authors: Shaikh Samrin , Shriram Varsha , Vinay Kumar Tushar Khare and
Published: April 2018

Helicteres isora L. (Malvaceae) is a medicinal plant highly used in traditional therapeutic practices. It has shown wide-spectrum therapeutic activities including anti-plasmodial, hypoglycemic, hypolipidemic, hepatoprotective, antinociceptive, antioxidant and anti-HIV. Present investigation was undertaken with an objective of establishment of cell suspension cultures of this plant which can be further used for in vitro production of desired secondary metabolites and their further scale-up. Seed dormancy was broken using sulfuric acid and seedlings were raised in vitro. MS medium supplemented with 2,4-D (0.5 mg/L) produced maximum callus from the nodal explants. The callus produced was used as an explant for the establishment of suspension cultures. MS medium without any supplement was proved best for the establishment of cell suspension cultures of H. isora. To the best of our knowledge, this is the first report on H. isora cell suspension culture establishment.
Variation of Vitellaria paradoxa phenophases along the north-south gradient in Mali
Authors: Kelly Bokary Allaye , Poudyal Mahesh , Bouvet Jean-Marc
Published: April 2018

We monitored flowering, fruiting and leafing of Vitellaria paradoxa (shea tree) along the north–south gradient in Mali (West Africa), using three study sites for a period of three years. In each site, adult shea trees were marked and monitored in permanent plots of both field and fallow stands. The chronology of phenophases and their mean length as well as flowering and fruiting were assessed. Our data revealed significant variation according to site and stand. The onset of events starts earlier in the south than in the centre or north, but the period covered by events was almost the same for all sites (3 to 6 months for flowering; 5 to 6 months for fruiting; and 2 to 4 months before full leafing).Flowering and fruiting were more regular in the south, but often as high in the north, with an almost similar trend in both fields and fallows. In the centre, flowering was also high in fields as well as in fallows, while the fruiting was medium to high. We also observed variations in the mean length of phenological events in study sites and stands. Sites in the south showed the highest average length of flowering and leafing (76 days and 44 days, respectively), while the central site showed the greatest length of mean fruiting (110 days).  We observed a significant site*stand interaction and noticeable variation over the years. Our study indicates that phenological events of shea tree could be influenced by several interacting biotic and abiotic factors. A future research challenge in shea phenology would be to discriminate these factors and thus help sustainable management of shea tree parklands.
O “DIÁLOGO” DE NORMAS DE DIREITO ADMINISTRATIVO SANCIONADOR SOB AS ÓPTICAS DO PARADIGMA DA COMPLEXIDADE E DA ÉTICA DA ALTERIDADE
Authors: Dezan Sandro Lucio , Krohling Aloísio
Published: April 2018

O presente artigo busca aplicar as teorias do pensamento complexo, de Edgar Morin, e da ética da alteridade, de Emmanuel Lévinas, para além dos seus aspectos ordinários subjetivos, com vistas a demonstrar a inter-relação reflexiva entre os ramos do direito positivo material e processual, abrindo-se espaço para uma provável percepção de interação e de harmonia com algumas teorias da filosofia do Direito, a exemplo da necessidade de integridade do Direito, esposada por Ronald Dworkin. Para tanto, utilizar-se-á como exemplo de aplicação, a partir de uma percepção do fenômeno jurídico, o direito administrativo sancionador, concluindo-se que os seus sub-ramos material e processual encontram-se em equidistância de importância para a aplicação do direito ao caso concreto.
DIREITO SOCIAL AO TRANSPORTE: NOVA DIRETRIZ E VELHAS PREMISSAS NA MOBILIDADE URBANA
Authors: Silva Flavio Matioli Veríssimo , Figueiredo Eduardo Henrique Lopes
Published: April 2018

O presente artigo tem por objeto analisar um possível impacto do advento do Direito social ao transporte, inserido pela Emenda Constitucional 90, no rol de direitos sociais do Art.6º da Constituição, no âmbito dos transportes públicos. Esse direito social pode se tornar uma importante diretriz nos sistemas de transportes públicos urbanos, frente a uma realidade construída a partir do uso econômico do território, urbanização desordenada e um déficit nas políticas de mobilidade. Toma-se por referência as ideias de Milton Santos, que associam a questão da imobilidade à pobreza e desigualdades sociais. Por fim, aponta que a Emenda Constitucional cria importante referência para as políticas de mobilidade urbana.
PESSOA COM DEFICIÊNCIA INTELECTUAL ANTE A LEI 13.146/15: UM OLHAR JUSFILOSÓFICO
Authors: Martins Carvalho Suzy Anny , Pinheiro Freitas Ana Carla
Published: April 2018

O tratamento dado à chamada "pessoa com deficiência" hoje progrediu com a cronologia histórico-social. A Convenção Internacional da Pessoa com Deficiência e, posteriormente, a Lei 13.146/15 apontam um importante passo no sentido da mudança. O estudo realizado mostra alterações legais, doutrinárias e jurisprudenciais decorrentes do advento da Lei e delineia como a inclusão pode ser vista em uma perspectiva jusfilosófica. Esta aponta a dignidade da pessoa humana como viés apto a compreender a nova forma de inserção jurídica da pessoa com deficiência, de acordo com o paradigma inserido pelo novo estatuto no ordenamento pátrio. Para tanto, realizou-se uma pesquisa bibliográfica e documental, utilizou-se do método descritivo-analítico, desenvolvido por meio de pesquisa teórica. Conclui-se que a pessoa com deficiência tem a possibilidade de alcançar um patamar de igualdade relativamente às demais pessoas, por meio da efetiva compreensão e implementação jurídica do Estatuto.
A FUNÇÃO SOCIAL E SOLIDÁRIA DA EMPRESA NA SOCIEDADE DA INFORMAÇÃO
Authors: Possagnoli Heitor Henrique , Arruda Allan César de
Published: April 2018

O trabalho apresentado tratou sobre as mudanças ocorridas com o fenômeno da globalização, mudando o modo de convivências das pessoas, meios de compras em massa e automaticamente chegando a teoria da empresa que muda no Brasil com a Constituição Federal de 1988 e com o Código Civil de 2002, onde foram colocados os princípios da função social e solidária da empresa como novas regras de conduta, pois com as mudanças as empresas passaram a se utilizar da internet ferramenta trazida pela globalização, assim criando novas formas de empresas, tanto as que atuam na rede como aquelas que se aproveitam dessa para aumentarem suas vendas, assim com tais mudanças a legislação brasileira vem a passos curtos com leis que visa a regular essa nova atividade, conforme pesquisa bibliográfica realizada com a aplicação do método dedutivo que parte de um conceito geral para o particular, pois utiliza um princípio como verdadeiro chegando-se por intermédio de uma lógica a uma síntese particular como verdade.
Edge-ground axes in Pleistocene Greater Australia: new evidence from S.E. Cape York Peninsula
Authors: Morwood M.J. , Trezise P.J.
Published: April 2018

Recent archaeological research on S.W. Cape York Peninsula indicates that edge-ground axes were in use in this region of north Australia before 32 k.y.a. Edge-grinding is one of the hallmarks of the Neolithic in Europe but the evidence now suggests that it may have been part of the technological repertoire of the earliest Aboriginal colonists in some areas of Australia-New Guinea. This paper discusses some of the implications of edge-ground artefact distribution and chronology in the region.
The Limits of Liberalism in South African Film: Recycling Black Stereotypes in Sarafina and Tsotsi
Authors: Khan Khatija Bibi
Published: April 2018

Twenty-two years into democracy, and South Africa is still producing white films for a black audience. In this film genre, black people participate as part of the cast but they are accorded questionable roles that distort important strides that the country has made to achieve racial reconciliation. Although black South Africans are participating in the production of films in South Africa, they have not been able to defeat the ghosts of liberalism that inform black films. The aim of this article is to draw attention to instances of stereotyping black children and young adults who are part of the casts of Sarafina! and Tsotsi. The article argues that, because people internalise the roles imposed on them, the cultural consequence of the creation of negative images is the production of a mentality among young black Africans that they are permanently disabled. Stereotyping is a pernicious mode of representing blacks because in the context of the post-1994 period, a numerical minority is a majority in terms of creating images and controlling the film industry, and a numerical majority is transformed into a numerical minority that assumes important role models and empowering images in films. This reality, which is informed by the ideology of white liberalism, has ensured that blacks remain marginalised in terms of the cultural creations offered through film in South Africa.
Manifestations of State Censorship in Zimbabwean-Written Plays and Performances
Authors: Vhutuza Ephraim
Published: April 2018

The paper focuses on the legal banning and prohibition of plays and/or theatre productions, and, in extreme cases, the arrest and harassment of artists in Zimbabwe by a variety of state actors and instruments, which include the Board of Censors, the National Arts Council of Zimbabwe, the police, and, in some cases, local politicians of the ruling party, ZANU PF. Citing concrete historical examples of such cases, the paper illustrates how these state actors and/or instruments have been used to suppress content in both play scripts and/or performances. I argue that although there was play and performance censorship in the 1980s and 1990s, play bans, performance prohibitions, and harassment of artists rapidly increased during the crisis decade (1998â€“2008) in Zimbabwe and the life of the Government of National Unity (GNU). Using a combination of interviews and carefully selected and documented case studies of eight plays and/or performances, the paper arrives at the conclusion that there is no one narrative that can be deduced from looking at the prohibition of plays and/or performances and the arrest of artists. However, one common feature that was confirmed was that in most of the documented cases it was the performance that was banned and not the play script. In addition, it emerged that even after the Board of Censors had cleared some play scripts, the police, working alone or in association with local politicians, stopped and/or banned some performances.
Türkiye’de En Yüksek Net Satış Gelirine Sahip 20 Şirketin Finansal Performanslarının Gri İlişkisel Analiz Yöntemiyle İncelenmesi
Authors: Günay Fatih , Karadeniz Erdinç , Dalak Selda
Published: April 2018

Bu çalışmanın temel amacı, Türkiye’de en yüksek net
satış gelirine sahip ilk 20 şirketin finansal performanslarının gri ilişkisel
analiz yöntemiyle incelenmesidir. Bu bağlamda Fortune 500-2016 listesinde 2015
yılında en yüksek net satış gelirine sahip ve verilerine ulaşılabilen ilk 20
şirket ele alınmıştır. Ele alınan şirketlerin likidite, devir hızı, kaldıraç ve
kârlılık göstergeleri kapsamında 14 finansal oran, 2010-2015 dönemi yılları
oran ortalamaları ve 2015 yılı oranları gri ilişkisel analiz yöntemiyle analiz
edilmiş ve karşılaştırılmıştır. Yapılan analiz sonucunda şirketlerin altı
yıllık oranlarının ortalamasına göre genel finansal performanslarına en fazla
etki eden göstergeler sırasıyla kaldıraç, kârlılık, likidite ve devir hızı
göstergeleri olduğu belirlenmiştir. 2015 yılında ise incelenen şirketlerin
finansal performans sıralamasına etki eden göstergeler sırasıyla kârlılık,
kaldıraç, likidite ve devir hızı şeklindedir. İncelenen şirketler arasında altı
yıllık finansal performanslarına göre en başarılı şirketin Turkcell İletişim
Hizmetleri A.Ş. olduğu, en düşük performans gösteren şirketin ise Vestel
Elektronik A.Ş.  olduğu saptanmıştır.
Türkiye Elektrik İletim A.Ş. ise, 2015 yılı finansal performans açısından en
başarılı şirket olmuştur. 2015 yılında performansı en düşük şirketin Selçuk
Ecza Deposu olduğu saptanmıştır.
Artan Gıda Fiyatları Karşısında Borsa İstanbul'da İşlem Gören Gıda Firmalarının Finansal Performansının Değerlendirilmesi
Authors: TANRIÖVEN Cihan , KOÇOĞLU Şahnaz
Published: April 2018

Bu çalışmanın amacı, sürekli gıda fiyatlarının
arttığı bir ekonomik konjonktürde Borsa İstanbul'da işlem gören gıda
firmalarının finansal performansını değerlendirmektir. Artan gıda fiyatlarının
en çok etki etmesi gereken sektör gıda sektörüdür. Bu etki olumlu ya da olumsuz
olabilmektedir. Artan gıda fiyatlarının artan girdi maliyetine dönüşüp olumsuz
etki yaratması mümkündür. Fakat artan gıda fiyatları karşısında tüketicinin
paketlenmiş hazır gıdalara yönelip, sektörün satışlarına olumlu etki yapması da
olasıdır.  Bu amaçla, öncelikle gıda
fiyatlarında 2012-2017 yılları arasında trend incelenmiştir. Daha sonra, gıda
sektöründe faaliyet gösteren Tukaş, Ülker, Penguen, Tat, Kerevitaş, Avod,
Pınar Et ve Un ve Pınar Süt firmalarının dönem karı(zararı), toplam varlıklar,
toplam özsermaye, toplam satışlar kalemlerinin ortalaması alınarak sektörü
temsil eden bir veri yaratılmıştır. Sonuç olarak, artan gıda fiyatları
karşısında, sektör büyümekte ve finansal performansı da iyileşmektedir. Bundan
sonraki çalışmalarda amaç, gıda fiyatlarının gıda firmalarının finansal
performansına olan olumu etkisini ekonometrik modellerle ispat etmek olacaktır
Türkçe Öğretmeni Adaylarının Tweet Atma Becerileri Üzerine Bir Araştırma
Authors: AYTAN Talat , GÜNEŞ Gökhan , ÇALICI Mehmet Ali
Published: April 2018

Bireyin

zihinsel, duygusal ve sosyal becerilerini geliştirmeyi esas alan eğitim, çağın

enerjisine veya zamanın ruhuna göre değişimler gösterebilmektedir. İnsanlık

tarihinde tarım ve sanayi devriminden sonra en etkili dönüm noktası bilişim

devrimi olmuştur. Yirmi birinci yüzyıldaki teknolojik gelişmelere koşut olarak

farklı yazarlık türlerinin oluştuğu bilinmektedir. Bu bağlamda kâğıt temelli

yazma çalışmaları yerini yavaş yavaş elektronik yazmaya bırakmaktadır.

Yenilenen öğretim programları da bu değişimi göz önünde bulundurarak e-posta,

blog vs. gibi ekran yazma becerilerine ait türlere yer vermektedir. Bu

araştırmanın amacı, Türkçe öğretmeni adaylarının bir sosyal medya uygulaması

olan Twitter kanalıyla tweet atma becerilerini, okudukları farklı metin

türlerinden hareketle anahtar kelimeleri kullanma becerileri açısından

incelemektir. Çalışma grubunu İstanbul’daki bir devlet üniversitesinin Türkçe

eğitimi bölümünde öğrenim gören 36 öğretmen adayı oluşturmaktadır. Çalışma

grubundaki öğretmen adaylarına  “haber

metni, küçürek öykü, köşe yazısı, anı ve deneme” türlerinde birer metin

okutulmuş, metinden anladıklarını Twitter uygulamasının bir sınırlılığı olan

140 karakterle ifade etmeleri istenmiştir. Araştırmanın sonuçlarına göre,

Türkçe öğretmeni adaylarının deneme ve köşe yazısı türlerinde daha başarılı

olduğu; haber, küçürek öykü ve anı metninde ise başarılarının daha düşük

seviyede olduğu tespit edilmiştir. Genel anlamda Türkçe öğretmeni adaylarının 3

ve üzerinde anahtar kelimeyi kullanamadıkları görülmüş, bu sebeple okudukları

bir metinden hareketle çıkarımlarını yazılı olarak ifade etmede zorlandıkları

sonucuna varılmıştır.
Hoca Dehhânî Divanı
Authors: BAŞPINAR Fatih
Published: April 2018

Hayatı hakkında çok az bilginin bulunduğu, hatta hangi asırda yaşadığı bile tam olarak tespit edilemeyen Hoca Dehhânî’nin 1 kaside ve 7 gazelden başka elde şiirleri bulunmamaktaydı. Hayatı ve edebî şahsiyeti hakkında verilen bilgi ve varılan kanaatlerin bir kısmı bu az sayıdaki şiire dayanıyordu. 2017 yılının yaz aylarında neşredilip okuyucular ve araştırmacıların istifadesine sunulan Hoca Dehhânî Divanı, Kütahya Dumlupınar Üniversitesinden Doç. Dr. Ersen ERSOY ve Marmara Üniversitesinden Doç. Dr. Ümran AY’ın ortak çalışması.Neşrini merakla beklediğimiz divan hakkında araştırmacılar Divan Edebiyatı Araştırmaları Dergisi’nin 15. sayısında (2015) Hoca Dehhânî Hakkında Yeni Bilgiler adıyla bir makale yayımlamışlardı.
TANITMA: Eduard Mijit’in “Kültegin” Piyesi
Authors: TOSUN İlker
Published: April 2018

TANITMA: Eduard Mijit’in “Kültegin” Piyesi
Prisons of Volyn province during the Russian Empire period (the end of the XVIIIth century – the beginning of the XXth century) historical and legal research
Authors: Yatsyshyn Mykhailo , Levchuk Ihor
Published: April 2018

The monograph is devoted to the study of the problems of organization and functioning of deprivation of liberty places in the Volyn province of the Russian Empire period beginning from the end of the XVIIIth century to the beginning of the XXth century. The paper describes the historiography of the problem and source base, examines the institute of deprivation of liberty as a form of criminal punishment in the pre-reform period, investigates the legal aspects of the execution of criminal punishment in the form of deprivation of liberty in the pre-reform period, analyzes the normative and legal framework for the functioning of places of deprivation of liberty, as well as their system and the authorities of places of deprivation of liberty in the Volyn province. Intended for scholars and law enforcement practitioners, lecturers, postgraduates students and students of higher educational establishments.
BOBİ FRS’NİN MUHASEBE UYGULAMALARINA GETİRDİĞİ DEĞİŞİKLİKLER: BOBİ FRS, TMS/TFRS VE MEVCUT MUHASEBE SİSTEMİ ÇERÇEVESİNDE BİR İNCELEME
Authors: KIYMETLİ ŞEN İlker , ÖZBİRECİKLİ Mehmet
Published: April 2018

Kamu
Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanan
Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS)
Hakkında 30138 Sayılı Tebliğ 29 Temmuz 2017 tarihli Resmi Gazetede
yayınlanmıştır. Bu tebliğin amacı, bağımsız denetime tabi olup Türkiye Finansal
Raporlama Standartlarını (TMS/TFRS) uygulamayan işletmelerin konsolide ve
bireysel finansal tablolarının gerçeğe uygun, ihtiyaca uygun ve
karşılaştırılabilir bilgi sağlamasını temin etmek için BOBİ FRS’nin yürürlüğe
konmasıdır.

Bu
çalışmada, BOBİ FRS’de yer alan ilkelerin TMS/TFRS ve Muhasebe Sistemi Uygulama
Genel Tebliği/Vergi Usul Kanunu (MSUGT/VUK) ile karşılaştırılması suretiyle
TMS/TFRS ve MSUGT’ye göre BOBİ FRS’nin Türkiye’de muhasebe uygulamalarına ne
tür değişiklikler getirdiğinin ortaya konulması amaçlanmaktadır.
BOBİ FRS AÇISINDAN MADDİ DURAN VARLIKLARIN MUHASEBELEŞTİRİLMESİ
Authors: YELGEN Esin , UYAR Süleyman
Published: April 2018

Büyük ve
Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS), bağımsız
denetime tabi olup Türkiye Finansal Raporlama Standartlarını (TFRS) uygulamayan
şirketlerin (MSUGT’i
uygulayan işletmelerin) isteğe bağlı olarak uygulayacakları finansal raporlama çerçevesidir. BOBİ FRS seti, uluslararası muhasebe ve finansal raporlama
uygulamalarıyla ve AB düzenlemeleriyle uyumlu olarak Kamu Gözetimi
Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanarak
29/07/2017 tarihli Resmi Gazete’de yayımlanarak yürürlüğe girmiştir. Bu tebliğe
göre; şirketler 01/01/2018 tarihi ve sonrasında başlayan hesap dönemlerinde
gerçeğe uygun, ihtiyaca uygun ve karşılaştırılabilir bilgi sağlamak amacıyla
münferit ve konsolide finansal tablolarını BOBİ FRS’ye göre hazırlamaları
gerekmektedir.

Yapılan
bu çalışmada, ilk olarak BOBİ FRS’yi uygulayacak olan şirketlere ilişkin genel
bir değerlendirme yapılmıştır. Ardından, şirketlerin bilançolarında önemli bir
paya sahip olan maddi duran varlıkların (MDV) BOBİ FRS’ye göre muhasebeleştirme
esasları ele alınmıştır. Bu kapsamda çalışmanın amacı, BOBİ FRS açısından maddi
duran varlıklara ilişkin ilk kayda alınma, muhasebeleştirilme ve bu varlıklarla
ilgili amortisman ve değer düşüklüğü konularını ayrıntılı
şekilde açıklamaktır.
TÜRKİYE’DE DOĞRUDAN YABANCI YATIRIMLAR İLE EKONOMİK BÜYÜME İLİŞKİSİ: EŞBÜTÜNLEŞME VE NEDENSELLİK ANALİZİ
Authors: ÖZTÜRK Mutlu Başaran , VERGİLİ Gizem , AKTAN Ceyda
Published: April 2018

Türkiye’de
doğrudan yabancı yatırımlar ile ekonomik büyüme arasındaki ilişki 1974-2016
yılları arasındaki zaman dilimi için zaman serisi analizleri yardımıyla
incelenmiştir. Doğrudan yabancı yatırımlar (Foreign Direct Investment-FDI) ve ekonomik büyüme (Gross Domestic Product-GDP) verileri
Amerikan Doları cinsinden "World Bank Data Bank" tan sağlanmış ve bu
serilerin logaritmaları alınarak analize tabi tutulmuştur. Öncelikle serilerin
durağanlığını test etmek için Augmented Dickey Fuller (ADF) ve Phillips Perron
(PP) birim kök testleri kullanılmış ve serilerin birinci farklarında durağan
oldukları belirlenmiştir. Aynı seviyede durağan olan doğrudan yabancı
yatırımlar ile ekonomik büyüme değişkenleri arasındaki uzun dönemli ilişkinin
varlığını tespit etmek için Engle Granger Eşbütünleşme testi uygulanmış ve bu
serilerin eşbütünleşik olduğu tespit edilmiştir. Uzun dönemli ilişki
belirlendikten sonra hata düzeltme modeli kurulmuş ve geçen yıl dengedeki
sapmanın bu dönem ne kadar düzeldiği hata terimlerinin katsayısıyla
belirlenmiştir. Hata düzeltme terimi katsayısının istatistiksel olarak anlamlı
çıkması ve negatif işaretli olması da dengeden sapmanın olması durumunda tekrar
dengeye doğru hareketin olduğunu göstermiştir. Seriler arasındaki ilişkinin
yönünü belirleyebilmek için de Granger Nedensellik analizi yapılmış olup
nedensellik ilişkisi bulunmamıştır.
Lead effects on body composition and organ size of wintering canvasbacks Aythya valisineria in Louisiana
Authors: Pace Richard M. , Hohman William L. , Custer Thomas W.
Published: April 2018

We tested whether lead exposure, as evidenced by liver lead concentration, affected body composition and organ sizes of canvasback ducks Aythya valisineria in Louisiana during winter 1987–88. After adjusting for body size, sex, age, and site and month of collection, we found decreases in ingesta‐free body mass; breast, leg, and body protein; body fat; intestine length; and liver and gizzard masses associated with increased liver lead concentrations. There were no apparent associations between liver lead concentrations and testes and body ash masses, or caecal length. We used the concentration of 26.7 ppm of liver lead on a dry matter (dm) basis as indicative of lead toxicosis. We predicted that a canvasback with 26.7 ppm dm liver lead would weigh 209 g less and have 105 g less fat than an unexposed individual. Whereas many lead exposed canvasbacks may survive through winter, their subsequent survival, ability to reproduce and perform other annual cycle events may be compromised. We recommend management to make lead unavailable to waterfowl at major concentration areas and periodic monitoring of lead contamination in waterfowl populations.
Appropriateness of the linear correction method for GPS positional fixes in wildlife studies
Authors: Casaer Jim , Hermy Martin , Verhagen Ron , Coppin Pol
Published: April 2018

This paper describes the results of tests performed to evaluate linear correction of GPS measurements as an alternative to differential correction of GPS positional fixes. Differential correction requires information which is not provided by the existing animal‐borne GPS systems for smaller mammals. Therefore, linear correction, by means of a second GPS rover, has been suggested as an alternative to differential correction. To test the accuracy of linearly corrected measurements, we compared the position estimates of raw, linearly corrected and differentially corrected GPS positional fixes with the true (known) geodetic position. The tests indicate that the accuracy of linear correction is highly unstable and is related to differences in the satellite constellation used by the GPS receivers. Linear correction is consequently strongly discouraged. If differential correction is not possible, we recommend the use of raw GPS measurements, of which the error is well known and more predictable.
Use of dens by redVulpes vulpesand arcticAlopex lagopusfoxes in alpine environments: Can inter‐specific competition explain the non‐recovery of Norwegian arctic fox populations?
Authors: Linnell John D. C. , Strand Olav , Landa Arild
Published: April 2018

Following over‐harvest in the early decades of the 20th century, the arctic foxAlopex lagopushas declined and failed to recover in Norway. Competition with the red foxVulpes vulpeshas frequently been suggested as a possible factor hindering arctic fox recovery. Between 1988 and 1997, a total of 213 former arctic fox dens in four alpine regions of Norway, i.e. Hardangervidda, Dovrefjell, Børgefjell and Dividalen, were checked at least once for occupation by red or arctic foxes. Of these 213 former arctic fox dens, 138 were unoccupied, and 32 and 43 were occupied by arctic and red foxes, respectively. In general, red foxes occupied dens situated at significantly lower altitudes than those occupied by arctic foxes, which supports present ideas of red fox/arctic fox coexistence. As arctic foxes tended to avoid dens at the lowest altitudes, it is possible that arctic foxes to some degree avoid the areas where red foxes are most abundant. This may have disproportionate effects, as the probability of reproduction in arctic fox dens was highest in dens at lower altitudes. Despite this, the large number of unoccupied dens indicates that dens are unlikely to be in limited supply. Therefore, neither our data, nor a review of published data and trapping records, support the hypothesis that inter‐specific competition with the red fox is currently preventing arctic fox recovery in the Norwegian alpine environment.
Winter lynxLynx lynxpredation on semi‐domestic reindeerRangifer tarandusin northern Sweden
Authors: Pedersen Vegar A. , Linnell John D.C. , Andersen Reidar , Andrén Henrik , Lindén Mats , Segerström Peter
Published: April 2018

The predation behaviour of six lynxLynx lynxfamily groups, i.e. adult females with dependent kittens, was studied using radio‐tracking and snow‐tracking in the Sarek area of northern Sweden during winter 1995/96 and 1996/97. One hundred and six daily radio‐locations were obtained, and 340 km of intervening tracks were followed in the snow. Forty‐one scats were collected, and 57 hunting attempts, 37 of which were successful, were recorded. Semi‐domestic reindeerRangifer taranduscontributed over 90% to lynx ingested meat calculated from both scats and kills. Eighty‐three percent of hunting attempts on reindeer, and 53% of attempts on small prey species, mainlyLagopussp. and mountain haresLepus timidus, were successful. Four incidents of multiple‐killing of reindeer were documented. Reindeer were generally in poor body condition, with an average femur marrow fat content of 27%. Lynx spent an average of three nights at each reindeer kill‐site. Reindeer were less completely consumed than small prey (61% vs 99%). The amount of meat eaten from a reindeer was proportional to the number of lynx‐nights on the kill. An overall kill rate of one reindeer per five days was calculated. We concluded that reindeer are a very important food source for lynx in winter, which potentially could lead to problems in resolving the camivore‐livestock conflicts in the region.