bluuebunny/crossref_metadata_2025 huggingface dataset:
INVESTICIJŲ IR INOVACIJŲ AKTYVUMO VERTINIMAS LIETUVOS PRAMONĖS IR PASLAUGŲ SEKTORIAUS ĮMONĖSE
Authors: Krušinskas Rytis , Norvaišienė Rasa , Lakštutienė Aušrinė
Published: December 2016

Straipsnyje tiriama Lietuvos pramonės ir paslaugų įmonių investicinės veiklos ir investicinio aktyvumo dinamika, inovacinės veiklos pokyčiai 2006-2012 m., bei investicijų ir inovacijų poveikis pramonės ir paslaugų įmonių darbo našumui ir grynajam pelningumui, išskiriant aukštųjų technologijų pramonės įmonės ir aukštųjų technologijų žinioms imlias paslaugų įmones. Atlikus tyrimą nustatyta, kad tiek pramonės, tiek paslaugų įmonių vykdomų investicijų apimtys itin jautrios makroekonominės aplinkos pokyčiams. Tačiau globali finansinė krizė neturėjo neigiamo poveikio pramonės ir paslaugų įmonių inovacijų diegimo aktyvumui. Itin tikslingos pramonės įmonių investicijos ir vis augantis pramonės įmonių inovatyvumas sąlygojo darbo našumo padidėjimą beveik 44 %. Didelis aukštųjų technologijų pramonės įmonių investicijų intensyvumas ir inovacijų diegimo aktyvumas lėmė itin spartų šių įmonių darbo našumo augimą, todėl 2012 m. šio sektoriaus įmonių darbo našumas beveik 2 kartus viršijo vidutinį pramonės įmonių darbo našumą. Aukštųjų technologijų žinioms imlios paslaugų įmonės pasiekė net 2-3 kartus aukštesnį darbo našumą, lyginant su vidutiniu Lietuvos paslaugų įmonių darbo našumu, tačiau šio sektoriaus įmonių vykdomos investicijos ir diegiamos inovacijos nesąlygojo darbo našumo augimo. Aukštųjų technologijų pramonės įmonių ir aukštųjų technologijų žinioms imlių paslaugų įmonių grynasis pelningumas visą tiriamą laikotarpį ženkliai viršijo pramonės ir paslaugų įmonių vidutinį grynąjį pelningumą. Tyrimo rezultatų analizė leidžia daryti išvadą, kad Lietuvos pramonės įmonių, o ypač aukštųjų technologijų pramonės įmonių, vykdoma investicinė ir inovacinė veikla yra efektyvesnė, nei paslaugų įmonių, sąlygojanti spartesnį pramonės įmonių konkurencinių pranašumų kūrimą.
LIETUVOS ĮMONIŲ INTERNETINIUOSE TINKLAPIUOSE ATSKLEIDŽIAMOS INFORMACIJOS VERTINIMAS KORPORATYVINIO SKAIDRUMO ASPEKTU
Authors: Legenzova Renata , Jovaišaitė Agnė
Published: December 2016

Interneto, kaip informacijos skelbimo erdvės panaudojimo tyrimai leidžia įvertinti įmonių korporatyvinį skaidrumą bei parodo įmonių požiūrį į suinteresuotiems asmenims svarbios informacijos skelbimą. Šiame kontekste įmonių skaidrumas yra apibrėžiamas kaip iš įmonės į aplinką patenkančios ir laisvai prieinamos informacijos srautas, o skaidriomis laikomos tos įmonės, kurios internete privalomai ar savanoriškai atskleidžia ne tik nefinansinę, bet ir finansinę informaciją. Šiame tyrime analizuojama problema, kaip pagal interneto tinklapiuose atskleidžiamos informacijos kiekį bei turinį būtų galima įvertinti Lietuvos įmonių korporatyvinio skaidrumo lygį. Straipsnyje analizuojama 95 didžiausių Lietuvos įmonių (pagal pardavimo pajamas) interneto tinklapiuose atskleidžiama finansinė bei nefinansinė informacija. Nors kokią finansinę informaciją savo internetiniuose tinklapiuose atskleidžia mažiau nei pusė tyrimo imties įmonių, o dažniausiai pasitaikančios kategorijos yra apyvarta, investicijos bei grynąsis pelnas, finansines ataskaitas internete pateikia tik 24 įmonės, iš kurių 19-ai (listinguojamoms bendrovėms ir bankams) – toks informacijos skelbimas yra privalomas ir tik 5 įmonės (apie 5% visų įmonių) finansines ataskaitas skelbia savanoriškai. Vertinant nefinansinės informacijos atskleidimą nustatyta, kad nors vieną nefinansinės informacijos kategoriją atskeidžia visos tyrimo imties įmonės, o dažniausiai pasitaikančios informacijos kategorjios yra bendra informacija apie įmonę, kontaktai ir produktai bei paslaugos. Įmonių internetiniuose tinklapiuose dominuoja nefinansinė informacija. Vertinat tyrimo rezultatus galima teigti, kad reglamentavimas (prievolė skelbti informaciją internete) yra svarbus veiksnys nulemiantis Lietuvos įmonių finansinės informacijos atskleidimą internete, o tuo pačiu ir analizuotų įmonių skaidrumą. Todėl bankų ir listinguojamų įmonių internete atskleidžiamos informacijos kiekis yra didesnis nei kitų įmonių. Kitų įmonių korporatyvinis skaidrumas yra įvertintas kaip santykinai žemas dėl mažo finansines ataskaitas ir kitą informaciją atskleidžiančių įmonių skaičiaus. Šių įmonių skaidrumas yra siejamas su savanoriškai skelbiama nefinansine informacija.
BALTIJOS ŠALIŲ LISTINGUOJAMŲ ĮMONIŲ AUDITO RINKOS POKYČIŲ POREIKIO VERTINIMAS ES REGLAMENTAVIMO KONTEKSTE
Authors: Legenzova Renata , Pukelevičiūtė Ieva , Pileckaitė Simona
Published: December 2016

Straipsnyje pateikiami tyrimo, ES audito rinkos reformos kontekste vertinančio, ar ir kokie pokyčiai reikalingi Baltijos šalių listinguojamų įmonių audito rinkos charakteristikose (rinkos koncentracijoje, auditorių rotacijoje ir audito mokesčių atskleidime), rezultatai. Tyrime analizuota 2003-2013 metų Baltijos šalių listinguojamų įmonių audito rinkos koncentracija, auditorių rotacija bei audito mokesčių atskleidimo mąstas bei vertinta, kokiose iš nagrinėtų sričių yra reikalingi pokyčiai. Lietuvos, Latvijos ir Estijos audito rinkose Didžiojo ketverto audito įmonių koncentracija yra labai stipri. Tyrimo rezultatai parodė, kad į koncentracijos mažinimą nukreipti pokyčiai yra būtini visų trijų Baltijos šalių audito rinkose. Auditorių rotacija pilnai atitinka Latvijos 7 metų reikalavimą, 85,71 proc. atvejų tenkina Estijos 7 metų reikalavimą, 75 proc. atvejų atitinka Lietuvos 5 metų reikalavimą bei tenkina ES 10 metų rotacijos ribą. Pagal ES reikalavimus pokyčiai auditorių rotacijos srityje nėra reikalingi, tačiau Baltijos šalims pasirinkus griežtesnius reikalavimus, jie yra būtini Lietuvoje ir Estijoje. Didžiausių pokyčių galima tikėtis audito mokesčio atskleidimo srityje visose trijose Baltijos šalyse, nes tiriamu laikotarpiu šis mokestis buvo atskleistas fragmentškai, daugiau nei pusė tyrimo imties įmonių jo neatskleidė nei karto.
INTERNAL CONTROL AND FRAUD PREVENTION: PRIOR RESEARCH ANALYSIS
Authors: Mirinaviciene Stacey
Published: December 2016

The focus of this study is to analyze prior research on fraud detection and prevention. Most researchers agree that strong internal controls are an influencing factor on fair financial reporting and fraud prevention and detection. Financial statement and employee fraud can be very expensive to businesses and the economy as a whole. The establishment and evaluation of the internal control methods and procedures can decrease fraudulent events and losses. Accounting professionals, CPA’s, and tax preparers are the first to detect “red flags” in business activities and must work together with boards of directors, CFO’s, and small business owners. Simple methods, such as ratio analyses can help to signal early signs of fraudulent events and prevent future damages. Implementation of fraud prevention measures are the most efficient deterrent. Some of the most effective controls like, job rotation, mandatory vacations, training, fraud hotlines, and surprise audits, need not be expensive and should be employed by all businesses. Unfortunately, the most important and effective fraud prevention techniques are seldom applied by businesses. Surprisingly, the least effective and most expensive measures, like external audits, are more frequently employed. As reported in this review of the literature, most businesses focus on fraud detection, while fraud prevention and implementing proper internal controls would result in better prevention of financial losses.
TIESIOGINIŲ UŽSIENIO INVESTICIJŲ ĮTAKA KAUNO REGIONUI
Authors: Naraškevičiūtė Violeta , Barkauskaitė Aida
Published: December 2016

Pastaruoju laikotarpiu vis didesnę reikšmę įgyja tiesioginių užsienio investicijų judėjimas. Tiesioginių užsienio investicijų pritraukimo siekia įvairios pasaulio šalys, valstybės stengiasi pritraukti kuo didesnes šių investicijų apimtis dėl tiesioginių užsienio investicijų sukuriamos naudos. Tiek visame pasaulyje, tiek Lietuvoje yra atliekama įvairių tyrimų, siekiant išsiaiškinti tiesioginių užsienio investicijų poveikį šalies ekonomikos plėtrai, tačiau nėra mokslinių diskusijų ir tyrimų, kurie įvertintų šių investicijų naudą tam tikram šalies regionui, jo ekonominei plėtrai. Pastaruoju laikotarpiu Kauno regionas pagal savo sukuriamą bendrojo vidaus produkto dydį bei pritraukiamas tiesioginių užsienio investicijų apimtis yra antrasis Lietuvoje, todėl jo vaidmuo šalies ekonomikoje yra itin svarbus. Straipsnyje atliekama teorinė tiesioginių užsienio investicijų įtakos analizė, tiesioginių užsienio investicijų apimčių ir struktūros Kauno regione analizė ir investicijų poveikio šio regiono ekonominei plėtrai tyrimas. Tiesioginės užsienio investicijos gali atnešti įvairios naudos šaliai, prisidėti prie bendrojo vidaus produkto augimo, darbo našumo didėjimo, sukurti naujas darbo vietas ir taip prisidėti prie nedarbo mažėjimo, taip pat jos sukuria galimybę technologijų ir įgūdžių perėmimui iš užsienio valstybių. Gauti tyrimo rezultatai parodė, jog tiesioginės užsienio investicijos daro reikšmingą ir teigiamą įtaką Kauno regiono ekonominei plėtrai per bendrojo vidaus produkto ir darbo našumo didėjimą, tarp minėtų veiksnių ir tiesioginių užsienio investicijų buvo nustatytos stiprios teigiamos priklausomybės. Kadangi nustatyta, jog tiesioginės užsienio investicijos turi teigiamos įtakos Kauno regiono ekonominei plėtrai, šio regiono verslininkai bei šiam regionui priklausančios savivaldybės turėtų stengtis didinti Kauno regiono patrauklumą užsienio investuotojų atžvilgiu.
APLAIDŽIAI IR APGAULINGAI TVARKOMOS APSKAITOS ANALIZĖ LIETUVOJE
Authors: Senkus Kastytis , Mačiulis Danuta
Published: December 2016

Dabartinės globalios ekonomikos rinkos sąlygomis tiek Lietuvoje tiek pasaulyje klaidos ir apgaulės apskaitoje yra pakankamai dažnas reiškinys. Tai dažniausiai būna susiję su geresnių rezultatų apie įmonę pateikimu suinteresuotiems vartotojams. Aplaidžiai ir apgaulingai tvarkomos apskaitos būdai nuolat tobulėja. Didžiausia atsakomybė kovojant su manipuliavimu finansine informacija, klaidomis ir apgaulėmis tenka auditoriams, buhalteriams, apskaitininkams, įmonių vadovams. Klaidų ir apgaulių buvimas finansinėje informacijoje sumažina pasitikėjimą šia informaciją, taip pat gali įtakoti ir pasitikėjimą auditu. Todėl, norint sumažinti tokią tendenciją, tikslinga suklasifikuoti ir susisteminti problemiškiausias aplaidžiai bei apgaulingai tvarkomos apskaitos sritis. Tai būtų ypač aktualu Lietuvoje, kadangi tokių tyrimų yra atlikta labai mažai.
Straipsnyje nagrinėjama 2003–2012 metų Lietuvos Aukščiausiojo Teismo nutartyse paskelbtų įmonių duomenys, taip išvengiant netipinių metų, tai yra 2008-2009 metų pasaulinės ekonominės krizės, rezultatų įtakos, taip pat ir atskleidžiant vystymosi tendencijas. Remiantis išanalizuota informacija, straipsnyje pateikiama susistemintos problemiškiausių aplaidžiai ir apgaulingai tvarkytos apskaitos sričių klasifikacijos Lietuvoje. Tokia informacija gali padėti auditoriams planuoti auditą taip, kad būtų atskleisti reikšmingi nukrypimai finansinėje atskaitomybėje dėl klaidos ar apgaulės. Klasifikavimai taip pat gali padėti įmonių vadovybei, vidaus auditoriams su mažesnėmis laiko sąnaudomis nustatyti atvejus, kada gali pasitaikyti darbuotojų klaidos ir apgaulės ir laiku užkirsti tam kelią. Klasifikavimai gali būti panaudoti ir įmonių vidaus kontrolės sistemų tobulinimui.
BŽŪP IŠMOKŲ VAIDMUO REMIANT ŪKIŲ PAJAMAS LIETUVOJE IR VISOJE EUROPOS SĄJUNGOJE
Authors: Vitunskienė Vlada
Published: December 2016

Ankstesnių tyrimų išvados dėl tiesioginių išmokų ir kitų žemės ūkio subsidijų poveikio ūkių pajamoms nėra vienareikšmiškos. Vieni tyrėjai nustatė, kad jos mažina ūkių pajamų skirtumus bei nelygybę, kiti – atvirkštinį jų efektą. Be to Lietuvoje ši problema tirta vien šeimos ūkių (kitaip ūkininkų ūkių) atžvilgiu ir remiantis bendrojo pelno su ir be subsidijų rodikliais. Bendrojo pelno rodiklis nėra įtrauktas į ES Ūkių apskaitos duomenų tinklo (EU FADN) standartinių rodiklių sistemą ir jo negalima apskaičiuoti pagal EU FADN duomenų bazėje skelbiamus duomenis, dėl to jis nėra palyginamas tarp ES šalių narių ūkių. Šiame tyrime ūkių pajamų dekompozicinės analizės būdu nustatyti BŽŪP išmokų, išskyrus subsidijas investicijoms, vaidmens remiant ūkių pajamas skirtumai Lietuvoje ir visoje Europos Sąjungoje pagal ūkių ekonominio dydžio grupes, aprėpiant visų juridinių formų ūkius. Ūkio pajamos tyrime matuojamos ūkio grynosios pridėtinės vertės metiniam darbo vienetui (ŪGPV/MDV) rodikliu. Į EU FADN įtraukti ūkiai šiame tyrime pagal ekonominio dydžio kriterijų suklasifikuoti į keturias ekonominio dydžio grupes: labai maži ūkiai (kurių standartinė produkcija (SO) nuo 2 000 iki 8 000 €), maži ūkiai (8 000 – <25 000 € SO), vidutiniai ūkiai (25 000 – <100 000 € SO) ir dideli ūkiai (100 000 € SO ir daugiau). Nustatytas BŽŪP I ir II ramsčių tiesioginės paramos išmokų, kitaip einamųjų subsidijų, poveikis ūkių pajamoms ir indėlis mažinant pajamų skirtumus tarp skirtingo ekonominio dydžio ūkių Lietuvoje ir visoje Europos Sąjungoje. Tirtos BŽŪP išmokos, kitaip, ūkių gautos einamosios subsidijos Lietuvoje labiausiai padidino ekonomiškai labai mažų ir mažų ūkių pajamas, o visoje ES – vidutinio dydžio ūkių pajamas. Nustatyta, kad nuo Lietuvos narystės ES pradžios BŽŪP išmokos sumažino Lietuvos ūkių pajamų atsilikimą nuo visos ES ūkių vidutinių pajamų.
Hermeneutika Sebagai Metoda Interpretasi Teks al-Qur’an
Authors: Muflihah Siti
Published: December 2016

Hermeneutics is part of the study of philosophy that aims to understand and interpret texts (including religious texts) elusive becomes easy, and explain the meaning of the text as objectively as possible. In the process of understanding and interpretation of the text, will always appear the assumption that there are three entities involved, namely the world author, the world of the text, and world readers. If any of the three subjects that far from each other, either because of time, place and culture, the text becomes a thing alien to readers. In such circumstances, the text easily misunderstood. For this reason, the theory of text interpretation, which is commonly known as hermeneutics, is indispensable. Areas of arable hermeneutics is covering text, context and contextual
Isrâ’ilîyât dalam Penafsiran al-Qur’an
Authors: Musyarrofah Hj
Published: December 2016

The dynamic interpretation of Koran never to stagnate since the holy book revealed to The Prophet Muh}ammad. Various shades of interpretation has been offered by mufassir, both classical and contemporary. Exegetic activity even will not arrive at the final point during the mind still exists in human. Dissatisfaction human with the principles, approaches and results of interpretation is the proof. In the range of a long history, various books have been compiled by those who’re experts in the particular field of study, so the result of interpretation is colored by areas of their expertise. Commentary which written by historians will be strongly influenced by elements of history. In a work of interpretation usually contains a lot of good stories, both complete with the sanad or just the story alone. as noted, between the inserts of story, one of them from clerics long before the Prophet Muhammad, either these stories come from Jews, Christians, and others. Those stories in the interpretation study known famously as isrâ’ilîyât.
Metode Penafsiran Ibn Qayyim dalam Tafsîr al-Qur’ân al-Hakîm
Authors: Fitrian Jalal Zaglul
Published: December 2016

This article is intended as an introduction to the work of heritage interpretation Ibn Qayyim al-Jawzîyah. As an introduction course cannot be expected to complete an exposure. But from the lilte bit of description above, at least we getting conclusion that general methods are applied in interpreting. The Koran is a tahlîlî method or tajzi’. However, if viewed from term of the propensity interpretation it’s can be categorized as a al-ma’thûr interpretation despite as well as the interpretation of bi al-ra’y. As a work of interpretation, al-Qayyim interpretation may be  not as famous as the work of other commentators, such as the interpretation of al-Jâmi‘ al-Bayân, Tafsîr Ibn Kathîr, Tafsîr Jalâlayn an so on. But as a work of Muslim intellectuals seem this book need to be reviewed more thoroughly.
Konsepsi Hadis Mukhtalif di Kalangan Ahli Fikih dan Ahli Hadis
Authors: Arifin Arifuddin
Published: December 2016

The scholars of hadith that every second sacrifice to serve their Sunnah is like the rain that never stopped watering the earth, like trees that never stop giving fruit. Anyone who wants to learn to understand the hadith with a good understanding, it should never leave them. It is ironic if we as students hadith the end is not yet in need of them, does not depend on them but rather learn hadith from thinkers who incidentally never glorify Sunnah especially koran. Among the Sunnah which is quite difficult to understand the Sunnah that among each other mentioned hadith contradict each other or mukhtalif. For the layman who does not have a strong faith would have negative thinking and may throw accusations to the Sunnah of the Prophet Muh}ammad as a speaker. Therefore, the scholars of hadith not remain silent in the face of many traditions who come to our mukhtalif. Scholars of hadith and then formulate the rules that are perfect to understand the h}adîth mukhtalif
Kritik atas Kontroversi Hadis tentang Aurat Laki-laki
Authors: Faruq Umar
Published: December 2016

This article discusses two seemingly contradictory hadith, is t tradition of male genitalia. There is a hadith which states that the thigh is including for male genitalia, so that should be covered, and there is another tradition that informs that the Prophet ever -in some circumstances-lifting clothes so it looks his thigh. This seems contradictory hadith then tried to reconcile with utilizing the science of hadith traditions that are concerned in this matter, namely mukhtalif al-hadîth. By the several methods of settlement, the authors take the methods of al-jam‘. Under this settlement, it can be seen that the two traditions is basically not contradictory, both are maqbûl and ma‘mul bih, prohibition to open thighs is makrûh tanzîh arbitrate and be open is allowed if there is an intent.
Makna Dalâl dalam al-Qur’an Perspektif Teori Dilâlat al-Alfâz
Authors: Fawaid Ahmad
Published: December 2016

The interpretation methodology of Koran always has significant development. No death of interpretation, because the interpretation methodology will develop agree with throb of people civilization and language development. A matter of fact, Koran is a guidance book for man with Arabic language. For example, dalâl. Although concept of dalâl was exist at Muhammed period, but there are many distortion and wrong conclution after Muhammed, and lost of essential meaning of dalâl. Some people or some community said that dalâl is used to tought that considered wrong or deviate on right way, in other opinion they said that dalâl just for unbeliever, polytheist, immoral in law, and the others. The difference opinion is none other than different interpretation method to word of dalâl. Because of that, the writer interested to analyze dalâl with semantic method. Because the writer is conviced about semantic will give some enticement concept of dalâl.
Metode Penafsiran Ibn al-‘Arabî dalam Ahkâm al-Qur’ân
Authors: Fahmi Saiful
Published: December 2016

This paper will explain the concept of ontological Ibn al-‘Arabi of interpretation, the general idea of the book Ahkâm al-Qur’ân that includes methods, patterns, sources of interpretation, interpretation elements and characteristics that distinguish it from the interpreters other. Ontological view regarding the interpretation that was never a logical consequence of the importance of the final carry was critical of the existing interpretation of the results so far, so it is legitimate to question whether Ahkâm al-Qur’ân is still relevant to the demands of his time or not? Whether in it there is coercion-coercion and preconceptions-ideological Ibn al-‘Arabî or not? Given, Ahkâm al-Qur’ân is reproduced in the 5th century AH, where the fight discourse between the schools of thought Islam was at its height. While Ibn al-‘Arabi is an intellectual who embrace genuine Mâlikî School, so it brought the prejudice that he is stuck in an ideological reason
Profil dan Kontribusi Ibn Sa‘d dalam Kajian Hadis Sîrah
Authors: Nirwana Dzikri
Published: December 2016

Historically, the study of hadith in Islam emerged as the study of sîrah. Both of these disciplines appear as awareness and concern of the classical Muslim scholars to the purity and preservation of the historical mission of the Prophet Muhammad. The contribution of hadith to the formation of Islamic historiography in general, is not only just limited to the provision of material which is enormous for writing sîrah, but also has implications for the formation of Islamic historiography writing methods, such as the method isnâd as a character of hadith expert, and the chronological method as the character of historians. Al-Tabaqât al-Kabîr by Ibn Sa‘d (w. 230 H.) is considered as a pioneering work that elaborates on two systems. Even when viewed as an integrative, the works of Ibn Sa‘d regarded as the only one pioneering work who elaborates three forms of historiography at once (sîrah, maghâzî, and asmâ’ al-rijâl). Collaborative forms of Islamic historiography in the works of Ibn Sa‘d is certainly a new breakthrough in the classical historiography art which is in previously only in fragmentary form.
Kritik atas Pandangan Theodor Noldeke tentang al-Hurûf al-Muqatta‘ah dalam al-Qur’an
Authors: Cholily Naufal
Published: December 2016

The Holy Book of Koran have secrets contained in the al-hurûf al-muqatta‘ah the letter opener. Not a few scholars who claim that al-hurûf al-muqatta‘ah including part of paragraph mutashâbihât meaning known only to God. However, many Muslim scholars or Orientalists who try to uncover secrets about the intentions of al-hurûf al-muqatta‘ah. Among orientalists who participated in the secrets behind al-hurûf al-muqatta‘ah is Theodor Noldeke. In his book, Geschichte des Qorans, Noldeke view that al-hurûf al-muqatta‘ah not part of the Koran. Noldeke assume that al-hurûf al-muqatta‘ah who are in the early surah is the initials of the names of the authors of the Koran. The initials have been used prior to the codification process in the future ‘Uthmân. the letter also as a symbol mushaf their disposal. For example Alif-Lâm-Râ are the initials of al-Zubayr, the letter Sâd for Hafsah, Kâf to Abû Bakr, and Nûn to ‘Uthmân. This paper will attempt to explore and criticize opinions Noldeke in more depth
The “ABC to H” Rules of Teaching Large Classes in Medical Education: what do students think?
Authors: Hafez Shireen
Published: December 2016

This article was migrated. The article was not marked as recommended. Increased sources of distraction and reduced student attention in large classes demand more effective pedagogy. "High quality faculty" possess both deep subject knowledge and extensive experience; but additionally they need techniques to transfer that knowledge and experience effectively. Maintaining student attention in class is a teacher's most important duty, one best done by promoting engagement in class. The fundamental component of a learner-centered environment is not content, but student motivation; faculty-student contact is the most important and consistent source of motivation. This paper outlines (especially for new faculty) some ways to implement effective teaching in large classes. Students were surveyed about their perception to different teaching strategies and their opinion is highlighted in this work. I have adopted a simple alphabetically-ordered approach for easy implementation of the guide. A pproaching class with a smile, B efore class preparation; the C rules include Class greeting, Class-specific objectives, Communicating your expectations, Commending appropriate student responses; and Connecting the dots. The D rules are simple: Do not go over time, Do not be monotonous; Do not cram too much information. E nthusiasm, E ngagement of students, E ncouragement of thoughtful questions, E xercise, and E xploitation of previously learned materials to teach new concepts are all part of the program. Early F eedback and G aining students respect are valuable. A class session should always end with a H asty summary. Actions taken by an instructor during a class session impact students' lifelong learning: therefore teaching practices should focus on promoting critical thinking and long-term learning. Students feel strongly that precise and concise notes are the most helpful learning tool, followed by an enthusiastic teacher who maintains their attention. Only 5% of the students chose having a knowledgeable professor.
Urine Osmolality, Response to Tolvaptan, and Outcome in Autosomal Dominant Polycystic Kidney Disease: Results from the TEMPO 3:4 Trial
Authors: Devuyst Olivier , Chapman Arlene B. , Gansevoort Ron T. , Higashihara Eiji , Perrone Ronald D. , Torres Vicente E. , Blais Jaime D. , Zhou Wen , Ouyang John , Czerwiec Frank S.
Published: December 2016

The vasopressin–cAMP–osmolality axis is abnormal in autosomal dominant polycystic kidney disease (ADPKD). In the Tolvaptan Efficacy and Safety in Management of Autosomal Dominant Polycystic Kidney Disease and Its Outcomes 3:4 Trial, a 3-year randomized, placebo-controlled trial in adults, the vasopressin V2 receptor antagonist tolvaptan slowed ADPKD progression in patients with preserved GFR. Here, we investigated the determinants of baseline urine osmolality (Uosm) and its value as a severity marker of ADPKD, the factors influencing the response to tolvaptan, and whether change in Uosm associated with key trial end points. At baseline, lower Uosm independently associated with female sex, presence of hypertension, lower eGFR, higher total kidney volume (TKV), and higher age. Tolvaptan consistently reduced Uosm by 200–300 mOsm/kg over 36 months. The Uosm response to tolvaptan depended on baseline eGFR and Uosm. Subjects with greater change in Uosm experienced a significant reduction in clinical progression events. Among subjects receiving tolvaptan, those with a greater suppression of Uosm had slower renal function decline. Assessment at follow-up, off medication, revealed a significant decrease in Uosm in both placebo and treated groups. Tolvaptan significantly increased plasma osmolality, which returned to baseline at follow-up. In conclusion, baseline Uosm in ADPKD reflects age, renal function, and TKV, and baseline Uosm, eGFR, and TKV influence the effect of tolvaptan on Uosm. The greatest renal benefit occurred in subjects achieving greater suppression of Uosm, that is, those with better eGFR at baseline. These results support the link between vasopressin V2 receptor signaling and ADPKD progression.
NFκB-Induced Periostin Activates Integrin-β3 Signaling to Promote Renal Injury in GN
Authors: Prakoura Niki , Kavvadas Panagiotis , Kormann Raphaёl , Dussaule Jean-Claude , Chadjichristos Christos E. , Chatziantoniou Christos
Published: December 2016

De novo expression in the kidney of periostin, a protein involved in odontogenesis and osteogenesis, has been suggested as a biomarker of renal disease. In this study, we investigated the mechanism(s) of induction and the role of periostin in renal disease. Using a combination of bioinformatics, reporter assay, and chromatin immunoprecipitation analyses, we found that NFκB and other proinflammatory transcription factors induce periostin expression in vitro and that binding of these factors on the periostin promoter is enriched in glomeruli during experimental GN. Mice lacking expression of periostin displayed preserved renal function and structure during GN. Furthermore, delayed administration of periostin antisense oligonucleotides in wild-type animals with GN reversed already established proteinuria, diminished tissue inflammation, and improved renal structure. Lack of periostin expression also blunted the de novo renal expression of integrin-β3 and phosphorylation of focal adhesion kinase and AKT, known mediators of integrin-β3 signaling that affect cell motility and survival, observed during GN in wild-type animals. In vitro, recombinant periostin increased the expression of integrin-β3 and the concomitant phosphorylation of focal adhesion kinase and AKT in podocytes. Notably, periostin and integrin-β3 were highly colocalized in biopsy specimens from patients with inflammatory GN. These results demonstrate that interplay between periostin and renal inflammation orchestrates inflammatory and fibrotic responses, driving podocyte damage through downstream activation of integrin-β3 signaling. Targeting periostin may be a novel therapeutic strategy for treating CKD.
A Passage to India: Quantifying Internal and External Barriers to Trade
Authors: Van Leemput Eva
Published: December 2016

This paper quantifies the size of internal versus external trade barriers and assesses the impact on trade and welfare. I develop a quantitative multi-sector international trade model featuring nonhomothetic preferences in which states trade both domestically and internationally. I discipline the model using rich micro data on price dispersion as well as foreign and domestic trade flows at the Indian state level. I find that (1) state-based price data predict internal trade flows well; (2) internal trade barriers make up 40% of the total trade cost on average, but vary substantially by state depending on the distance to the closest port; and (3) the welfare impacts of domestic integration are substantial: reducing trade barriers across states to the U.S. level increases welfare by more (13%) than fully eliminating international import barriers (7%).
Application of the Numerical Characteristic of Formal Order Analysis of the Prokaryotic Genomes for Reclassification within the Genus Rickettsia
Authors: Шпынов С.Н. , Shpynov S.N.
Published: December 2016

Genomes representing Rickettsiaceae family were analyzed using formal order analysis (FOA) of information chain in order to develop a new approach for
the classification of prokaryotes. Average remoteness – the numerical characteristic of order was used to compare the genomes. FOA allows one to directly
take into account arrangement of nucleotides in each sequence. The obtained results clarified the previously known classification. In addition
Rickettsia felis group was discovered between the ancestral group and spotted fever group (SFG) and
R. akari group located between the SFG and genus Orientia. Software used for the analysis of
nucleotide sequences with FOA is freely available at http://foarlab.org.
Transforming Organization through Instructional Leadership and Supervision (TOILS)
Authors: Tovera Salvador Jordan , Jade Tovera Salvador Sunshine
Published: December 2016

Instructional leadership and supervision has been subjected in different substantiations in terms of its theoretical standpoints and underpinnings. These are often defined similarly, however, these two have different definitions when it comes to some aspects in the operations within the organization. Instructional leadership involves activities in managing an educational facility, while, supervision is defined as the guidance and oversight of an expert or a more experienced person. In fact, it is usually related with continuous improvement and sustainable development in the classroom instructions. The principal being the head of the school must have a robust platform in leading and managing the educational facility. The main goal of this paper is to establish a concept of instructional leadership and supervision that would answer all the questions in maintaining high competency level of faculty members, sustaining effectiveness of teaching and learning, upholding maximum students’ development programs and transforming the vision, voices, and values of the members of the organization towards solid vision, missions, objectives, and goals.
Updating Balanced Scorecard Model for The Evaluation of The Strategic Performance in Greater Amman Municipality
Authors: Al-haj Ahmad Fadia B. , H. Atieh Sulyman
Published: December 2016

This study aimed to develop and update the model of Balance Scorecard (BSC) to measure the strategic performance efficiency at Greater Amman Municipality (GAM). In addition, the study objectives include the following: (1) To identify the availability of the BSC requirements in GAM; (2) To develop a set of measures that are in line with municipal work; and (3) To add to the BSC Model of the environmental requirements as a fifth perspective. In achieving these objectives, a questionnaire was developed based on theoretical review, previous studies, and the work experience of the authors in GAM. The questionnaire includes many items which covered five perspectives of BSC, and it was distributed to the study participants who were responsible for preparing and reviewing Strategic plan of GAM and other responsible employees in GAM. After determining the descriptive statistics and after the testing of the hypotheses, the study concluded that there is a statistical significant impact of all independent variables (customer perspective, financial perspective, environmental perspective, internal processes perspective, and learning and growth perspective) based on the efficiency of strategic performance in Greater Amman Municipality.
Influence De La Bancarisation Et Du Credit Bancaire Sur La Croissance Economique Dans La Zone Cemac
Authors: Armand Gilbert Noula , Nguemnang Y. Rodrigue Bkwayep , Fokwa Arsène Mba
Published: December 2016

The CEMAC countries have decided to develop the banking sector to ensure economic growth48 for a sustainable development, given that the banking system leads to investments. Our study aims at analyzing the influence of bank credit and banking rate on economic growth in the CEMAC zone from time series data during 1980-2014 (CD -ROM, WBI- 2014). The econometric analysis that we have chosen was inspired by the generalized least squares method. The model we preferred was that of Hague (2000) where the Gross Domestic Product is the dependent variable for assessing the level of economic growth while the bank credit and the banking rate are the main explanatory variables. The results indicate that the variables are significant thus, the banking rate affects economic growth positively. Following these results one could think about new strategies that will help increase the banking rate which is still very low in the Sub-region.
Information Needs and Information Seeking Behaviour of the Physically Challenged: A Survey of Modupe Cole Memorial Child Care & Treatment Home School Akoka, Lagos
Authors: Funmilayo Oketunji Serah , Oketunji Ibidapo
Published: December 2016

Purpose The paper reports a study which investigated information needs and information seeking behaviour of physically challenged people. A literature review revealed a paucity of studies about the information-seeking behaviour of groups of people that are physically challenged. The study focused very specifically on both information needs and seeking behaviour of physically challenged at Modupe Memorial Home, Yaba Lagos. Methodology The techniques for collecting qualitative data included two focus groups involving 45 participants and 15 individual interviewees, from the Home. Findings The findings of the study address issues of information needs, information sources, the role of the library in meeting needs and the barriers to the use of the library. Implication A major conclusion is that people who are physically challenged deserve to be provided with a range of ways of meeting their information needs, as are available for people that are not physically challenged. Value Given the inexorable continuing impact of the information age, it is also concluded that ways must be found so that people with disabilities can participate equitably in the information economy. Paper Type: Research
Transformación Del Sector Eléctrico Mexicano, Obstáculos Y Perspectivas De Competitividad Global En 2016
Authors: Vilchis Vidal Agustín , Aranda Pastrana Elsa
Published: December 2016

This paper discusses the transformation of Mexico's electricity sector at birth as a parastatal entity of the federal government in 1937, until it became a productive state enterprise in 2016. In this transit, a series of obstacles can be seen that define its insertion in a global energy environment complex, dynamic, and very competitive. The work method was mixed descriptive and longitudinal between 2008 and 2016, the assessment is based on national and international indicators of energy efficiency, fuel use, energy diversification, and human resources, as well as interviews with experts to learn about the competitive prospects of the sector. The results show that the productive state enterprise outstanding large cargo, such as labor liabilities, debts incurred in dollars and with variable interest rate, all affect their levels of competitiveness in an international and national environment. However, the accumulated knowledge of its technical staff, a culture of solid quality, diversification of its energy portfolio, coupled with a comprehensive infrastructure of power plants and the transmission network, envision scenarios that, if properly managed, can allow strategic alliances for cogenerate value in the electricity sector and can improve the competitiveness and sustainability indicators. However, it should also be mentioned that the exogenous context is unfavorable with a tendency to systematically reduce CFE’s participation in the domestic market.
A Comparison of Select Aspects of Performance-Related Pay Between Local Companies and Branches of Multinational Companies Operating in Slovakia
Authors: Coculova Jana , Baca Lubos
Published: December 2016

The subject of this paper is the issue of the transfer of performancerelated pay, as HRM practices, from the parent company to its subsidiaries. The aim of this paper is a comparison of performance-related pay between local companies and the branches of IC. For this purpose, research was carried out in the Slovak Republic in which the existence of statistically significant differences between the subsidiaries of multinational companies and local companies in selected aspects of performance-related pay was tested, such as the subject of performance-related pay, the time horizon of providing performance bonuses, and the composition of the performance fee (the proportion of fixed and variable components rewards). There were three hypotheses tested by using the Student’s t-test. The research results have shown the existence of differences in two of these studied aspects.
Capacidad Emprendedora Y Limitantes En La Generación De Emprendimientos: Una Mirada Desde La Condición De Género
Authors: Orellana Bill Serrano , Brito-Gaona Luis , Riofrío Orozco Oscar , Sotomayor Pereira Guido
Published: December 2016

Entrepreneurship has a major impact on economic development and poverty reduction; for instance, in developed countries, it has been shown to impact the Gross Domestic Product (GDP) from 5 to 7%. It is also observed that those who undertake the entrepreneurial challenge tend to invest more in their education, health and welfare in favor of their families, encourage their children to learn to prepare and, thus, promote the desire to grow. Nonetheless, in this 21st century, they still face strong challenges for their full development. For this reason, it is imperative to know the entrepreneurial capacity and the limitations to convert that entrepreneurial capacity into real entrepreneurship. This article shows a statistical analysis of the entrepreneurial capacity by gender. The contribution of this paper is to use the covariance analysis model (ANCOVA) with explanatory variables of reason and dichotomous scales, where the entrepreneurial capacity, measured with Likert-type scales, is the regression. A 20 questions survey was applied fort data compilation. The final objective was to analyze the entrepreneurial capacity between men and women and to determine if there are significant differences among them, as well as the constraints that have blocked the generation of entrepreneurship, even in those individuals with high entrepreneurial capacity. The results show that there are significant differences in entrepreneurship between genders.
El Origen De La Vida Y La Naturaleza Humana En Las Creencias De La Población En General
Authors: Bautista Jesús Silva , Escobar Venazir Herrera , Miranda Rodolfo Corona
Published: December 2016

Different explanations that have been created around the origin of the universe, human nature and the role of human beings. These explanations have been founded primarily on religious, philosophical and scientific responses based on the belief system. Prior to this premise, it became necessary to investigate what were the beliefs concerning the origin of life and the nature of the human population. Taking into consideration this objective there was a selected sample of 600 people from the general population who answer the five-point Likert type survey. Through statistical tests and validated instrument, it performed comparisons between the beliefs of people according to their sex, educational background, age and marital status. The statistical results showed significant differences between beliefs about the origin of life and human nature in the general population in terms of gender, educational background, age and marital status. Based on the results, the role of beliefs on the behavior of people is basically characterized by how knowledge is acquired on the basis of their theory and practice. Through these means, they know each other’s processes, scientific and nonscientific principles; and assisted on structuring their interaction with reality, the world, their peers and themselves.
Globalisation, Glocalisation and Community Uncertainties A Qualitative Research Study at Roşia Montană, Romania
Authors: Pascaru Mihai , Plesa Roxana
Published: December 2016

The study examines Roşia Montană inhabitants' opinions, attitudes and the "mutations" of the representations generated by Roşia Montană Gold Corporations' retrenchment of economic activity. Our hypothesis is that the retrenchment of activities and the ensuing layoffs are the result of the wrong choice of globalisation strategy that the company attempted in 2013 rather than continuing the glocalisation strategy which proved successful up to that point. The study presents the main themes of a 2014 qualitative research survey namely: 1) the rift between the private and the public opinions on the merits of the mining project; 2) inhabitants' representations of the distinction between the classic (underground) mining methodology perceived as "true mining" and the modern open pit approach perceived as "fake mining"; 3) inhabitants' opinions on the sustainability v. jobs dichotomy; 4)representations on the need for temporary employment to fill the gap until the recommencement of mining activity; 5) the perceptions on the possibility of returning to previously owned properties should the project fail to ever launch again. The general conclusion is that a switchback to the glocalisation strategy would result in benefits for both the Roşia Montană Gold Corporation and for the local community which is at risk of becoming uncertain, already finding itself in a precarious quality-of-life situation.
Prevalence De L’anemie Et Des Anticorps Specifiques Anti-P. Falciparum Chez Les PVVIH Et Co-Infectees Par Le Plasmodium Falciparum Au Congo-Brazzaville
Authors: Satoguina S. Judith Gbenoudon , Bolanga Ruphin , Mokondjimobe Etienne , De Souza Comlan
Published: December 2016

HIV and P. falciparum lead to diseases with overlapping endemic areas. Both diseases are leading cause of nearly 2 millions of deaths each year, which occur mostly in developing countries. People living with HIV are more susceptible to disease progressions. It is therefore important to further understand the biology of HIV and P. falciparum coinfection. The present study sets to characterize the coinfection with regard to malaria specific antibodies and to anemia. We found that antibody and hemoglobin levels as well as CD4 counts differ significantly according to parasite load and to treatment with anti retroviral. People undergoing treatment with antiretroviral, produced specific antimalarial IgG compared to their treatment naïve counterparts.
Effects of High-Frequency Electromagnetic Field on Ghrelin`S Quantitative Changes and Animal Memory
Authors: Dondoladze Khatuna , Nikolaishvili Marine , Zurabashvili David
Published: December 2016

Ghrelin is one of the major ways of improving memory, which is approved by different amino acids ratio. However, reducing the concentration of Ghrelin helps to prevent the implementation of generated and stiffened nutritional act. The processes of stimulation cause various improvement of expressed behavior on positive stimulus. This is based on the type of overpass labyrinth for improving the reflexive behavior to two feeding test. These facts approve that the processes which was developed as a result of Ghrelin`s and EMF action and the central mechanisms of animals behavioral reaction on positive stimulus were connected to each other by morphofunctional and neurochemical organization.
Insuffisance Rénale Aigue Post-Opératoire Au Centre Hospitalier Universitaire Et Départemental Du Borgou : Fréquence Et Facteurs De Risques Associés
Authors: Séraphin Ahoui , Adrien Hodonou Montcho , Alexandre Allode Salako , Blaise Tchaou , Jacques Vigan , Roméo Agbidinoukoun , Kabibou Salifou
Published: December 2016

Introduction: Acute renal failure (ARF) post-operative is a specific form of acute deficiencies causing multiple declining factors. Objective: This survey aims to study the incidence and risk factors associated with acute renal failure (ARF) in post-operative surgical intensive care units to University Hospital of Borgou (UH-B): during 2015. Patients and Methods this study is a cross sectional, descriptive and analytical ones with the prospective data collection from March 1st to August 31th, 2015. The research has involved all patients admitted to the operating room for surgery and motherhood whatever reason and then transferred respectively to the intensive care areas at UH-B. The postoperative ARF has been investigated inner patients following inclusion criteria and classification according to RIFLE score. The socio-demographic, clinical and biological variables monitoring, even support and evolution are experimented. A questionnaire is designed for data collection. Data are analyzed by Epi-Info means with 5% of significance level. Results: 130 patients are registered. The mean age is 27.68 ± 12.87 years. The sex ratio is 0.66. The frequency of post-operative ARF reaches 12.31%. The associated risk factors are: hypertension (p = 0.0018), diabetes (p = 0.002), heart failure (p = 0.0104), severe sepsis (p = 0.006) hypovolemic shock (p = 0.002), ASA class ≥ 3 (p = 0.0014), preeclampsia-eclampsia (p = 0.012), the Altémier class classification ≥ 3 (p = 0.0164), a pathological urinary sediment like a proteinuria (p=0.006), haematuria (p= 0.001) and nitrituria (p=0.007). Consequently, three (03) subjects out of sixteen (16) have died (18.75%). Conclusion: The post-operative ARF is a reality in University Hospital Borgou , with a higher mortality rate. Thus, the prevention strategy is the best treatment through the screening and monitoring promotion towards risk factors.