bluuebunny/crossref_metadata_2025 huggingface dataset:
Perkembangan Moneter, Perbankan Dan Sistem Pembayaran Triwulan II – 2004
Authors: Bank Indonesia Tim Penulis Laporan Triwulanan II
Published: January 2017

Selama triwulan II-2004 perkembangan indikator-indikator ekonomi makro masih sejalan dengan prakiraan di awal tahun. Hal ini antara lain ditunjukkan dari pertumbuhan PDB yang sesuai dengan prakiraan, pertumbuhan ekspor yang lebih baik dibandingkan triwulan sebelumnya, serta perkembangan besaran moneter dan fiskal yang relatif terkendali. Namun demikian, peningkatan inflasi dan gejolak nilai tukar rupiah yang terjadi dalam periode laporan perlu diwaspadai dengan seksama. Dalam kondisi yang demikian, upaya mempertahankan stabilitas ekonomi makro menjadi penting untuk dilakukan dan diperkuat. Terkait dengan hal tersebut, Bank Indonesia telah menerapkan Paket Kebijakan Stabilisasi nilai tukar dan kebijakan moneter yang cenderung ketat. Paket kebijakan tersebut dipandang telah cukup efektif untuk menyerap kelebihan likuiditas di sistem perbankan sehingga dapat mengurangi potensi penggunaan dana yang dapat mengganggu kestabilan nilai tukar rupiah lebih lanjut.
Concept of application of the light-weight robot Robin Heart (“Pelikan”) in veterinary medicine: a feasibility study
Authors: Lis Krzysztof , Lehrich Krzysztof , Mucha Łukasz , Nawrat Zbigniew
Published: January 2017

Currently, there is a great interest in the use of minimally invasive surgery methods. Such surgeries require special instrumentation. Doctors increasingly use medical robots that replace assistants responsible for setting the position and orientation of the endoscope (vision), as well as make it possible to control surgical instruments. One of very promising fields of expansion of this technology is veterinary medicine. This article presents a review of literature on animal laparoscopic surgery with the use of medical robots. Particular attention was paid to animal experiments involving the Robin Heart family robots. Moreover, the article presents the construction and principle of operation of the smallest manipulator of the Robin Heart family, as well as describes preliminary simulations of surgery with the use of this robot. In the conclusion, possible directions for further improvement and implementation of the Robin Heart robot have been formulated.
Carcinogenesis in mammalian oral mucosa from the perspective of biomedical research
Authors: Bryja Artur , Dyszkiewicz-Konwińska Marta , Budna Joanna , Kranc Wiesława , Chachuła Adrian , Ciesiółka Sylwia , Sumelka Ewa , Krajecki Mateusz , Bukowska Dorota , Antosik Paweł , Nowicki Michał , Bruska Małgorzata , Kempisty Bartosz
Published: January 2017

Neoplastic diseases are a challenge to modern medicine. The understanding of histological, molecular and genetic transformation leading to cancer is essential in establishing methods for earlier diagnosis and better treatment of oral cavity cancer, not only in humans but also in animals – in particular, in dogs and cats, which develop oral cancer spontaneously. There are several methods of cancer modeling that expand research capabilities. The following overview discusses different methods of inducing carcinogenesis in animals and presents animal models used in the study of carcinogenesis. Publications reviewed in the paper discuss markers used in the diagnosis of oral cancer and describe the concept of cancer stem cells.
Characterization of pit latrines to support the design and selection of emptying tools in peri-urban Mzuzu, Malawi
Authors: Chiposa Rashid , Holm Rochelle H. , Munthali Chimuleke , Chidya Russel C. G. , de los Reyes Francis L.
Published: January 2017

The urban areas of many low-income countries must balance a rising demand for pit latrines for household sanitation provision against limitations in space, resulting in a need for pit latrine emptying services. This study was undertaken in the peri-urban neighborhood of Area 1B in the city of Mzuzu, Malawi, to examine the characteristics of household pit latrines for designing and selecting pit latrine emptying tools. We used 150 structured household surveys and field observations. From this, a subset was selected and 30 manual cone penetrometer tests were conducted at full latrines. Chemical oxygen demand analysis was also performed for 14 pit latrines. The results indicated that in addition to serving as a disposal for fecal matter, 90% of households also used pit latrines for domestic waste. Only 10% of the studied pit latrines were lined. The filling rate in the study area is calculated to be about three years, and no respondents reported previous emptying. It is suggested pit latrine emptying technology development focuses on a maximum tool diameter of 10 cm to fit through the keyhole (squat hole) and height of 146 cm to fit inside the superstructure, as well as supporting unlined pits and the ability to pump trash.
Cadmium ion adsorption by amine-modified activated carbon
Authors: Chen Acong , Xin Xin , Xu Jie , Bian Yu , Bian Zhaoyong
Published: January 2017

Cadmium (Cd) is one of the most toxic metals found in water and sediments. In the effort to develop an effective adsorbent for aqueous Cd removal, activated carbon (AC) was modified with an amino-terminated organosilicon (3-aminopropyltrimethoxysilane, APS). Response surface methodology was used to optimize selected operational parameters of adsorption of aqueous Cd by considering a central composite design with three input variables, temperature of the mixture solution, the contact time and feed ratio (APS/AC), on the surface modification. Results demonstrated that the strong Cd-binding amine ligands were effectively introduced onto the AC surfaces through the silanol reaction between carbon surface functional groups (–COOH, –COH) and APS molecules. The optimized preparation condition is 77 °C, 4 h and 2.1 ratio. The adsorbent presented a favorable adsorption of the aqueous Cd(II).
Treatment of urea manufacturing facility effluent by Hopea odorata and Khaya ivorensis
Authors: Yavari Sara , Malakahmad Amirhossein , Sapari Nasiman B. , Yavari Saba
Published: January 2017

Phytoremediation is an environmentally friendly and sustainable alternative for treatment of nitrogen-enriched wastewaters. In this study, Ta-khian (Hopea odorata) and Lagos mahogany (Khaya ivorensis), two tropical timber plants, were investigated for their performances in treatment of urea manufacturing factory effluent with high nitrogen (N) content. Plant seedlings received four concentrations of N (190, 240, 290 and 340 mg/L N) in laboratory-scale constructed wetlands every 4 days for a duration of 8 weeks. The solution volumes supplied to each container, amount of N recovered by plants and plant growth characteristics were measured throughout the experiment. Results showed that Ta-khian plants were highly effective at reducing N concentration and volume of water. A maximum of 63.05% N recovery was obtained by Ta-khian plants grown in 290 mg/L N, which was assimilated in the chlorophyll molecule structure and shoot biomass. Significant positive correlations have been shown between N recovery percentages and plant growth parameters. Ta-Khian plants can be applied as suitable phytoremediators for mitigating N pollution in water sources.
Polishing of municipal secondary effluent using native microalgae consortia
Authors: Beltrán-Rocha Julio César , Barceló-Quintal Icela Dagmar , García-Martínez Magdalena , Osornio-Berthet Luis , Saavedra-Villarreal Nidia , Villarreal-Chiu Juan , López-Chuken Ulrico Javier
Published: January 2017

This work evaluates the use of native microalgae consortia for a dual role: polishing treatment of municipal wastewater effluents and microalgae biomass feedstock potential for biodiesel or biofertilizer production. An initial screening was undertaken to test N and P removal from secondary effluents and biomass production by 12 consortia. A subsequent treatment was performed by selected consortia (01 and 12) under three operational conditions: stirring (S), S + 12 h of daily aeration (S + A) and S + A enriched with CO2 (S + AC). All treatments resulted in compliance with environmental regulations (e.g. Directive 91/271/EEC) and high removal efficiency of nutrients: 64–79% and 80–94% of total N and PO43−-P respectively. During the experiments it was shown that pH alkalinization due to microalgae growth benefits the chemical removal of ammonia and phosphorus. Moreover, advantages of pH increase could be accomplished by intermittent CO2 addition which in this research (treatment S + AC) promoted higher yield and lipid concentration. The resulting dry biomass analysis showed a low lipid content (0.5–4.3%) not ideal for biodiesel production. Moreover, the high rate of ash (29.3–53.0%) suggests that biomass could be readily recycled as a biofertilizer due to mineral supply and organic constituents formed by C, N and P (e.g. carbohydrate, protein, and lipids).
PELAKSANAAN STANDAR PENGELOLAAN PENDIDIKAN DI SEKOLAH DASAR KECAMATAN NGEMPLAK KABUPATEN SLEMAN
Authors: Rahayu Mugi
Published: January 2017

Penelitian ini bertujuan untuk mengetahui perencanaan, pelaksanaan, pengawasan danevaluasi, kepemimpinan sekolah dasar, dan sistem informasi manajemen pendidikan dasardi sekolah dasar se-Kecamatan Ngemplak, Kabupaten Sleman, Yogyakarta. Pengambilandata dengan menggunakan angket yang ditujukan kepada kepala sekolah dan guru.Analisis data dilakukan secara kuantitatif deskriptif. Hasil penelitian menunjukkan:pertama, pelaksanaan pengelolaan pendidikan pada aspek perencanaan programpendidikan telah memenuhi standar pengelolaan hingga 98%. Kedua, pelaksanaanpengelolaan pendidikan di Sekolah Dasar telah memenuhi standar pengelolaan hinggamencapai tingkat 96%. Ketiga, pelaksanaan pengelolaan pendidikan di Sekolah Dasarpada aspek pengawasan pendidikan telah memenuhi standar pengelolaan hinggamencapai tingkat 91%. Keempat, pelaksanaan pengelolaan pendidikan di Sekolah Dasarpada aspek kepemimpinan sekolah dasar telah memenuhi standar pengelolaan hinggamencapai tingkat 94%. Kelima, pelaksanaan pengelolaan pendidikan di Sekolah Dasar diKecamatan Ngemplak pada aspek sistem informasi manajemen telah memenuhi standarpengelolaan hingga mencapai tingkat 82,55%
KONTRIBUSI MANAJEMEN SUPERVISI KEPALA SEKOLAH, MOTIVASI KERJA GURU, DAN IKLIM ORGANISASI TERHADAP KINERJA GURU SEKOLAH DASAR
Authors: Andari Sri
Published: January 2017

Penelitian ini bertujuan untuk mengetahui apakah manajemen supervisi kepalasekolah, motivasi kerja guru, dan iklim organisasi berpengaruh signifikan secara sendirisendiridan bersama-sama terhadap kinerja guru Sekolah Dasar di Kecamatan Wonosari,Kabupaten Gunungkidul. Penelitian ini adalah penelitian ex post facto. Subyek penelitianadalah 520 guru sekolah dasar yang ada di Kecamatan Wonosari Kabupaten Gunungkiduldan sampelnya sebanyak 78 orang yang ditentukan dengan teknik multi stage randomsampling. Instrumen pengumpulan berupa kuesioner. Analisis data dilakukan dengananalisis regresi sederhana dan analisis regresi ganda. Hasil penelitian menunjukkanbahwa 1) Manajemen supervisi kepala sekolah tergolong sangat baik, dan berpengaruhsignifikan terhadap kinerja guru dengan kontribusi 39,3%, 2) Motivasi kerja guru tergolongsangat baik, dan berpengaruh signifikan terhadap kinerja guru dengan kontribusi 31,7%,3) Iklim organisasi tergolong sangat baik, dan berpengaruh signifikan terhadap kinerjaguru dengan konstribusi 40,1%, dan 4) Manajemen supervisi kepada sekolah, motivasikerja dan iklim organisasi secara bersama-sama berpengaruh signifikan terhadap kinerjaguru di Sekolah Dasar Kecamatan Wonosari, Kabupaten Gunungkidul dengan konstribusi59,6%
PENINGKATAN MOTIVASI DAN PRESTASI BELAJAR OPERASI HITUNG BILANGAN BULAT SISWA KELAS 4 MELALUI MEDIA VISUAL INTERAKTIF
Authors: Endarwati Erni Dwi , Widjajanti Djamilah Bondan
Published: January 2017

Penelitian ini bertujuan untuk meningkatkan motivasi belajar dan prestasi belajar operasi hitung bilangan bulat siswa kelas IV SD Negeri Paliyan 4 Kecamatan Paliyan Kabupaten Gunungkidul melalui media visual interaktif. Jenis penelitian ini adalah penelitian tindakan kelas yang dilaksanakan dalam dua siklus. Penelitian ini dilaksanakan pada bulan Januari 2015. Subjek penelitian adalah seluruh siswa kelas 4 yang berjumlah 20 siswa. Data penelitian dikumpulkan melalui observasi, tes tulis, angket, dan dokumentasi.  Hasil penelitian menunjukkan bahwa media visual interaktif dapat meningkatkan motivasi dan prestasi belajar operasi hitung bilangan bulat siswa kelas 4.
Open Data Meets Digital Curation: An Investigation of Practices and Needs
Authors: Lee Christopher , Allard Suzie , McGovern Nancy , Bishop Alice
Published: January 2017

In the United States, research funded by the government produces a significant portion of data. US law mandates that these data should be freely available to the public through ‘public access’, which is defined as fully discoverable and usable by the public. The U.S. government executive branch supported the public access requirements by issuing an Executive Directive titled ‘Increasing Access to the Results of Federally Funded Scientific Research’ that required federal agencies with annual research and development expenditures of more than $100 million to create public access plans by 22 August 2013. The directive applied to 19 federal agencies, some with multiple divisions. Additional direction for this initiative was provided by the Executive Order ‘Making Open and Machine Readable the New Default for Government Information’ which was accompanied by a memorandum with specific guidelines for information management and instructions to find ways to reduce compliance costs through interagency cooperation. In late 2013, the Institute of Museum and Library Services (IMLS) funded the Council on Library and Information Resources (CLIR) to conduct a project to help IMLS and its constituents understand the implications of the US federal public access mandate and how needs and gaps in digital curation can best be addressed. Our project has three research components: (1) a structured content analysis of federal agency plans supporting public access to data and publications, identifying both commonalities and differences among plans; (2) case studies (interviews and analysis of project deliverables) of seven projects previously funded by IMLS to identify lessons about skills, capabilities and institutional arrangements that can facilitate data curation activities; and (3) a gap analysis of continuing education and readiness assessment of the workforce. Research and cultural institutions urgently need to rethink the professional identities of those responsible for collecting, organizing, and preserving data for future use. This paper reports on a project to help inform further investments. Â
Formalizing an Attribution Framework for Scientific Data/Software Products and Collections
Authors: Hou Chung-Yi , Mayernik Matthew
Published: January 2017

As scientific research and development become more collaborative, the diversity of skills and expertise involved in producing scientific data are expanding as well. Since recognition of contribution has significant academic and professional impact for participants in scientific projects, it is important to integrate attribution and acknowledgement of scientific contributions into the research and data lifecycle. However, defining and clarifying contributions and the relationship of specific individuals and organizations can be challenging, especially when balancing the needs and interests of diverse partners. Designing an implementation method for attributing scientific contributions within complex projects that can allow ease of use and integration with existing documentation formats is another crucial consideration. To provide a versatile mechanism for organizing, documenting, and storing contributions to different types of scientific projects and their related products, an attribution and acknowledgement matrix and XML schema have been created as part of the Attribution and Acknowledgement Content Framework (AACF). Leveraging the taxonomies of contribution roles and types that have been developed and published previously, the authors consolidated 16 contribution types that could be considered and used when accrediting team memberâ€™s contributions. Using these contribution types, specific information regarding the contributing organizations and individuals can be documented using the AACF. This paper provides the background and motivations for creating the current version of the AACF Matrix and Schema, followed by demonstrations of the process and the results of using the Matrix and the Schema to record the contribution information of different sample datasets. The paper concludes by highlighting the key feedback and features to be examined in order to improve the next revisions of the Matrix and the Schema.Â
Preserving Transactional Data
Authors: Thomson Sara Day
Published: January 2017

This paper is an adaptation of a longer report commissioned by the UK Data Service. The longer report contributes to on-going support for the Big Data Network â€“ a programme funded by the Economic and Social Research Council (ESRC). The longer report can be found at doi:10.7207/twr16-02. This paper discusses requirements for preserving transactional data and the accompanying challenges facing the companies and institutions who aim to re-use these data for analysis or research. It presents a range of use cases â€“ examples of transactional data â€“ in order to describe the characteristics and difficulties of these â€˜bigâ€™ data for long-term access. Based on the overarching trends discerned in these use cases, the paper will define the challenges facing the preservation of these data early in the curation lifecycle. It will point to potential solutions within current legal and ethical frameworks, but will focus on positioning the problem of re-using these data from a preservation perspective. In some contexts, these data could be fiscal in nature, deriving from business â€˜transactionsâ€™. This paper, however, considers transactional data more broadly, addressing any data generated through interactions with a database system. Administrative data, for instance, is one important form of transactional data collected primarily for operational purposes, not for research. Examples of administrative data include information collected by government departments and other organisations when delivering a service (e.g. tax, health, or education) and can entail significant legal and ethical challenges for re-use. Transactional data, whether created by interactions between government database systems and citizens or by automatic sensors or machines, hold potential for future developments in academic research and consumer analytics. Re-use of reliable transactional data in research has the power to improve services and investments by organisations in many different sectors. Ultimately, however, these data will only lead to new discoveries and insights if they are effectively curated and preserved to ensure appropriate reproducibility. This paper explores challenges to this undertaking and approaches to ensuring long-term access.Â
Using a Computational Study of Hydrodynamics in the Wax Lake Delta to Examine Data Sharing Principles
Authors: Zhang Qian , Imker Heidi , Li Chunyan , LudÃ¤scher Bertram , Senseney Megan
Published: January 2017

In this paper we describe a complex dataset used to study the circulation and wind-driven flows in the Wax Lake Delta, Louisiana, USA under winter storm conditions. The whole package bundles a large dataset (approximately 74 GB), which includes the numerical model, software and scripts for data analysis and visualization, as well as detailed documentation. The raw data came from multiple external sources, including government agencies, community repositories, and deployed field instruments and surveys. Each raw dataset goes through the processes of data QA/QC, data analysis, visualization, and interpretation. After integrating multiple datasets, new data products are obtained which are then used with the numerical model. The numerical model undergoes model verification, testing, calibration, and optimization. With a complex algorithm of computation, the model generates a structured output dataset, which is, after post-data analysis, presented as informative scientific figures and tables that allow interpretations and conclusions contributing to the science of coastal physical oceanography. Performing this study required a tremendous amount of effort. While the work resulted in traditional dissemination via a thesis, journal articles and conference proceedings, more can be gained. The data can be reused to study reproducibility or as preliminary investigation to explore a new topic. With thorough documentation and well-organized data, both the input and output dataset should be ready for sharing in a domain or institutional repository. Furthermore, the data organization and documentation also serves as a guideline for future research data management and the development of workflow protocols. Here we will describe the dataset created by this study, how sharing the dataset publicly could enable validation of the current study and extension by new studies, and the challenges that arise prior to sharing the dataset.
“Public” and “private” cross-locality networks: Conditions for access, complementary roles and impact on industrial district competitiveness
Authors: Minoja Mario
Published: January 2017

Firms located in industrial districts are acknowledged to benefit from externalities of geographic colocation, like access to specialized inputs and labour skills, better infrastructure and so on. Nevertheless, there is no clear empirical evidence that their performance is, on average, better than that of ‘isolated’ firms. I argue that a contingent approach is required to better explore the relationship between clustering and performance and suggest that access to external, more codified and ‘scientific’ knowledge, that complement informal and tacit knowledge developed within an industrial district, is of increasing importance as a source of competitiveness both for a district as a whole and for individual district firms. After illustrating main features of ‘public’ and ‘private’ cross-locality networks as possible ways to facilitate access to external knowledge for an industrial district, I propose a theoretical framework that, with the aid of some Italian cases, explores conditions of access, complementary roles and impact of cross-locality networks on performance both of an industrial district as a whole and of individual firms located in it
Ownership structure and voluntary disclosure in corporate annual reports of Malaysian listed firms
Authors: Ho Poh-Ling , Tower Gregory
Published: January 2017

This paper examines the impact of ownership structure on the voluntary disclosure in the annual reports of Malaysian listed firms. The result shows that there is an increase in the extent of voluntary disclosure in Malaysian listed firms over the eleven-year period from 1996 to 2006. Ownership concentration consistently shows positive association with voluntary disclosure. Firms with higher foreign and institutional ownership have a significantly positive association with voluntary disclosure levels while firms with family ownership exhibit lower voluntary disclosure. Consistent with agency theory, different ownership structures have varied monitoring effects on agency costs and clearly influence firm’s disclosure practices. The findings provide insights to policy makers and regulators in their desire to increase transparency and accountability amidst the continual enhancement of corporate governance. The findings provide evidence that optimized ownership structure in any jurisdiction should be considered in any regulatory process that seeks to improve transparency.
An analysis of the South African FTSE/JSE all-share index and the macroeconomic variables during the period 2002 to 2010
Authors: Mpofu Raphael Tabani
Published: January 2017

This article looks at the relationship between the monthly data series of the FTSE/JSE all-share index and macroeconomic variables in South Africa for the period 2002 to 2010. While the use of aggregate indices can be misleading when interpreting the actual performance of companies, there is a need for investors and portfolio managers to understand the dynamics of stock prices. The macroeconomic variables used in the study are the manufacturing and mining indices, JSE total return, prime overdraft rate, the exchange rates between the South African rand and the US dollar and the rate of inflation. The findings suggest that the FTSE/JSE index’s correlation with the macroeconomic variables studied is statistically significant, a finding similar to studies done in other countries. It was also found that the mining index, a unique index to mining countries, had a non-significant positive correlation with the FTSE/JSE index.
Large price decline, price reversal and firm characteristics: A comparative study of 2008 financial crisis
Authors: Garg Mukesh
Published: January 2017

On October 10, 2008 share price declined significantly in most capital markets and market rebounded on October 13, 2008. The market decline on October 10, 2008 and a price reversal on October 13, 2008 was one of the largest in the history of most capital markets making it a very significant event period. A firm level comparison is done in three significant and distinctly different capital markets, Australia, India and U.K from an international portfolio diversification perspective. Results show investors of domestic U.K. firms reacted more negatively to high leverage and large liability firms compared to Australian and Indian investors. Overall, differences are found in firm characteristics and reaction across the three markets during the large price change period.
Corporate governance characteristics of firms reporting internal control deficiencies
Authors: Rupley Kathleen
Published: January 2017

From a sample of firms reporting internal control deficiencies (ICD), I compare corporate governance structures to industry, exchange, and size – matched firms. I examine market reactions to reports of ICDs in 8-K filings. Additionally, I examine shifts in corporate governance characteristics since the Sarbanes-Oxley Act of 2002 (SOX). Results indicate that weaker boards, larger audit committees, less independent nominating committees, and high growth companies are associated with ICDs. Market reaction is negative to ICD disclosures when they are associated with controls over revenue. Firms have made changes post-SOX including reduced non-audit services, more frequent audit committee meetings, formation of nominating and governance committees, creation of internal audit functions, and implementation of corporate governance policies.
Board independence, ownership and CSR of Malaysian large firms
Authors: Abdullah Shamsul Nahar , Mohamad Nor Raihan , Mokhtar Mohd Zulkifli
Published: January 2017

The purpose of this study is to determine whether board independence and ownership have any influence on the decision on CSR disclosure. This study uses the proportion of pages in an annual report and a CSR disclosure checklist to measure the extent and quality of a firm’s CSR disclosure. Multiple regression and logistic regression analysis are employed to test the hypotheses. The paper finds that boards of family owned firms are negatively associated with the level and the quality of CSR disclosure. The fact that board independence is not significant on CSR disclosure could be due to the fact that CSR initiatives are strategic in nature. Finally, firm’s size, performance and leverage are found to have significant effects on CSR. This study was conducted among Malaysian top 100. The generalizability of the findings of this study is, thus, limited to Malaysian large firms. One of the major findings of this study is the ineffectiveness of the board of directors in ensuring firms discharge its social responsibility. Relevant authorities may need to come up with measures to ensure independent directors are effective. The study adds to the understanding of how ownership structure plays an influential role as oppose to independent board of directors on CSR disclosure in Malaysia.
Causality and multidimensionality of internal controls: Impact on organizations
Authors: Imoniana Joshua Onome , Costa Verônica Moreira , Araujo Mariana , Alberto Luiza Helena Pereira , Alves Patrícia P.
Published: January 2017

This study analyzes the managers’ (Chief Financial Officer (CFO)) perception of impact of implementation of internal controls. It investigates the causes of adoption in the multidimensionality of internal control of the Brazilian companies traded in the New York Stock market. A survey sent to the CFOs of the 70 companies listed in the NYSE collected empirical data from these companies. The final response rate was 15.16 %. The study uses partial least squares modeling for statistical analysis to test the research question. Our empirical evidence supports the hypotheses that “the greater the level of multidimensionality of controls in an organization the lower the level of causal effects and damage to the control environment. Based on work performed, one is able to infer that overall, there is a significant relationship between causal effects on operating activities, financial reporting and compliance in relation to the multidimensionality of internal controls, thus, when there are uncommon features, depending on the level of multidimensionality special attention should be paid to the causes of adoption of controls to track risks posed to business.
The impact of successor characteristic on stock returns
Authors: Wang Wei-Chuan , Yu Yi-Min , Jiang Shi-jie
Published: January 2017

To find out effects of top managers’ turnover on stock returns, this study utilizes the market model to analyze the wealth effects of top executive turnover in Taiwanese listed electronic companies. Results in this study show that in the case of insider successor condition, it supports the ritual scapegoating theory for top executives (R&D Managers and CEOs). The results of chairmans are more consistent with vicious cycle hypothesis. On the other hand, the case of outsider successor condition shows that the ritual scapegoating theory is more suitable for CEOs and chairmans. The common sense theory is more valid when the new outsider successors are R&D Managers. The results of this study show that selecting the chairman of board is a critical decision when new successors of chairman of board are insider. The results also show the turnovers of R&D managers have positive stock reactions when new successors are outsiders
Stakeholders and conflict systems mapping on why the founding charter compact becomes the mainstay of corporate governance
Authors: Apreda Rodolfo
Published: January 2017

n this paper we put forward an alternative approach to dealing with the Charter of any organization, that essential document which ought to be regarded as the mainstay of governance. In the first place, we show that an organization carries out its tasks by becoming a responsive mechanism to fulfill stakeholders’ demands. In the second place, organizations behave like conflict-systems within which political issues are of the essence when coping with power, influence, control and authority; on these grounds, we give heed to agenda building and the problem of factions. We argue that such two-tiered structure stands for the preconditions of any Charter. Lastly, we set up the Charter as a compact of regulatory and discretionary governance, comprised not only by the articles and certificate of incorporation, but also internal bylaws of the organization, the Statute of Governance, the Code of Good Practices, and provisions for upgrading, overhauling, and even changing the architecture of governance in its entirety.
Do foreign correspondent relationships indicate Russian banks quality?
Authors: Edmister Robert , Chernykh Lucy
Published: January 2017

This paper examines the relationship between foreign correspondent banking and domestic bank quality. The research compiles a unique data set from Russian language sources (Russian bank correspondent relationships, Central Bank of Russia decisions, and Russian bank financial and non-financial characteristics) and Federal Reserve sanctions for violations of correspondent bank transactions during a rare event timeframe, the Russian implementation of a de novo deposit insurance system for private banks. After controlling for financial and non-financial risk factors of Russian banks, we find that sanctions imposed on foreign correspondents are significant, additional indicators of domestic bank quality. Specifically, we observe that Russian banks who had correspondent relationships with sanctioned U.S. banks were less likely to be accepted into the deposit insurance system. These results suggest that foreign correspondents may possess complementary data useful for improving the external monitoring of banks. This study is the first to reveal the significant information content in correspondent bank associates. Recommendations for researchers and government supervisory agencies suggest future studies and regulatory policies.
Kuhn’s theory of scientific revolutions in accounting articles
Authors: Beuren Ilse Maria , de Souza José Carlos
Published: January 2017

The aim of the article is to verify the insertion of Kuhn’s Theory of Scientific Revolutions in articles in the accounting area. The focus of the analysis is the possibility of inserting and using the Kuhn’s ideas in theoretical and empirical research on Accounting Science. Documental analysis was done on articles published in journals of the accounting area that make reference to Kuhn’s Theory of Scientific Revolutions and that are available at CAPES Journals Portal. Sixty-two articles with at least one reference to Kuhn’s work were found in fifty-six journals, concentrated in seventeen journals. Kuhn’s Theory of Scientific Revolutions is present in scientific articles in the accounting area and authors in this area appropriate related ideas to base their researches on.
A reflection on the evolution of relational dynamics in new systems of governance applied to the health sector
Authors: Meier Oliver , Missonier Audrey , Schier Guillaume
Published: January 2017

This research paper is concerned with the development of relational dynamics in new governing systems in the health sector. Changes brought about in this domain in decision and management structure lead to a reconsideration of relations between the different players in the system, in particular in terms of power and operational approach. This article uses a case study to analyze this new reality and shows how these developments can be sources of value creation and vehicles of a cooperative, productive approach. This article intends to show the interest and scope of the cognitive governing approach applied to the hospital sector. To this aim, the research has three objectives to provoke reflection and discussion: to investigate conflicts between health and administrative staff; to understand how they come about; and finally to determine the actions that enable the management of these conflicts, with a view to establishing a cooperation of creative value and sense between the medical and administrative domains.
The Ukrainian usage effect of the finance market self-regulation
Authors: Rekunenko Igor
Published: January 2017

The article represents the issue of activity of self-regulatory institutions on the financinal market of Ukraine. Their role in the regulation, the main types of risks and principles of activity are defined. Besides, the general recommendations concerning the settling the major problems in self-regulation have been issued
Mode of correction is related to treatment timing in Class II patients treated with the mandibular advancement locking unit (MALU) appliance
Authors: Candir Muhsin , Kerosuo Heidi
Published: January 2017

Objective:

To investigate the proportion of skeletal/dentoalveolar components for correction of Class II malocclusion in relation to the pubertal growth peak (PGP) among patients treated with the mandibular advancement locking unit (MALU) appliance.

Materials and Methods:

We conducted a retrospective study of 27 orthodontic patients (age range: 12–18 years; mean age 14.9 years) with skeletal Class II Division 1 malocclusion who were treated with the MALU appliance until they reached Class I occlusion with overjet and overbite within normal range. Pretreatment (T1) and posttreatment (T2) lateral cephalograms were analyzed using standard cephalometrics and sagittal occlusion analysis to assess changes in the dentoalveolar and skeletal complex. The cervical vertebral maturation (CVM) method was used to determine participants' skeletal maturation in T1 cephalograms. Based on this maturation, participants were divided into two groups: the peak group (treatment initiation before or during PGP [peak group, n=15]) or the postpeak group (treatment initiation after the PGP [n = 12]).

Results:

No significant differences between groups were found at T1 for most of the skeletal and dental parameters investigated. At T2, the mean ANB angle and proclination of the mandibular incisors were significantly smaller in the peak group than in the postpeak group. In the peak group, skeletal correction comprised 54% and dental correction 46% of the total change at T2, while in the postpeak group the corresponding figures were 24% and 76%, respectively.

Conclusions:

Treatment initiated before or during PGP seems to result in a more favorable SNA/SNB relationship and less tipping of the mandibular incisors than when treatment is initiated after PGP.
Opinión y perspectiva de los productores de caña de azúcar del valle Grullo-Autlán, Jalisco, en relación a los apoyos de las organizaciones cañeras locales
Authors: Sandoval-Legazpi J. de J. , Figueroa-Rangel B. L. , Velázquez-Núñez J. J.
Published: January 2017

Las actividades campesinas en el valle de El Grullo-Autlán son de gran importancia para el progreso y tranquilidad social de sus habitantes, ya que los cultivos básicos son parte importante en su economía y consumo. En las últimas décadas la caña de azúcar ha jugado un papel relevante en el desarrollo de esta región dada la gran importancia de este cultivo tanto a nivel nacional, como internacional y donde la demanda del mismo es parte sustancial en la economía mundial. Esta actividad ha permitido detectar bajo la percepción de algunos actores (ejidatarios, ingenio, asociaciones e inclusive gobierno), situaciones que generan molestia en los mismos,  malos entendidos en el accionar de la cadena productiva de la caña de azúcar reflejados principalmente en los costos de los insumos del cultivo. Uno de los propósitos de este estudio es dar a conocer el sentir y perspectiva  de los productores de caña de azúcar en relación a las organizaciones cañeras locales (CNPR y CNC).  Los resultados muestran como la mayoría de los productores de caña de azúcar confían en las organizaciones cañeras locales ya que reciben los apoyos técnicos y económicos de manera ágil y expedita, aun así una pequeña minoría muestra su inconformidad en cuanto a los apoyos económicos y lenta asesoría técnica, aunado a los cada vez más altos costos de los fertilizantes.
Gobierno, economía, bienestar y seguridad pública. el desempeño del gobierno de oaxaca en la opinión cuidadana / Government, economics, welfare and public safety. performance of oaxaca government in public opinion
Authors: Ramos Soto Ana Luz
Published: January 2017

La investigación llevada a cabo tuvo como objetivo general describir la percepción que el oaxaqueño promedio tiene de la situación económica de la entidad, referente a: creación de fuentes de trabajo, oferta de empleo, percepción salarial, permanencia en el trabajo, seguridad social, costo de la vida, facilidades para iniciar un negocio, dificultades para mantener un negocio y su pronóstico para el año 2012, dado que en el estado de Oaxaca después de varios gobiernos priistas, ganó la coalición a través del Lic. Gabino Cué Monteagudo; la metodología llevada a cabo fue tomar una muestra aleatoria de la población de los principales centros poblacionales del estado de Oaxaca, aplicando una encuesta vía telefónica; y a través del método de análisis factorial se dio respuesta a las hipótesis y preguntas de investigación planteadas.
La Responsabilidad Social Empresarial: Una estrategia enfocada al desarrollo sustentable. Caso: Las ESR de Hermosillo, Sonora. / Corporate Social Responsibility: A strategy aimed at sustainable development. Case: The SRC of Hermosillo, Sonora.
Authors: Ibarra Morales Luis Enrique , Casas Medina Emma Vanessa , Olivas Valdez Erika
Published: January 2017

Hoy en día, el cambio climático supone tanto riesgos como oportunidades para las organizaciones, sus inversionistas y sus grupos de interés. Las organizaciones pueden enfrentarse a muchos riesgos que representan un aumento en su estructura de costos u otros factores que pueden afectar su competitividad y su estabilidad financiera, debido a los cambios en el medio ambiente y en los patrones de conducta en materia de ética empresarial. La filosofía de incorporar la responsabilidad social en la planeación estratégica de las empresas, puede ofrecer muchas oportunidades de progreso para las empresas, ya que conduce, además del cumplimiento estricto de las obligaciones legales, se contribuye al desarrollo sustentable. Bajo este esquema de actuación social; las estrategias, políticas y procedimientos empresariales, buscarán disminuir las preocupaciones sociales, laborales, medio ambientales y de respeto a los derechos humanos que surgen de la relación y el diálogo transparente con sus grupos de interés, responsabilizándose así, de las consecuencias e impactos que se deriven de sus acciones.
La globalización, el impacto para México y las economías emergentes / Globalization, the impact on Mexico and emerging economies
Authors: Morales Vázquez Blanca Hortencia , Haro Zea Karla Liliana
Published: January 2017

La globalización de la economía ha implicado una convergencia de modelos socio-económicos nacionales para la mayor parte de los analistas. De esta manera, a pesar de que la economía liberal de mercado de Estados Unidos y de otros países anglosajones es solo una de las “variantes del capitalismo”, hay la tendencia a debilitar el modelo de los países con “economías de mercado coordinadas”, como Alemania y los países nórdicos. (Bizberg, 2007)Asimismo, la globalización no solo ha traído grandes cambios en los sistemas económico, financiero y político del mundo, sino también ha acarreado grandes consecuencias a la educación y en particular a la educación superior; esto porque como se ha demostrado en los mercados, son un referente obligado para la creación de la innovación y particularmente la tecnología, lo cual nos permite generar valor a la producción. Por lo tanto, América Latina y en especial México deben redefinir la dirección de su educación superior a fin de mejorarla y equipararla con los estándares internacionales en competitividad.
Vínculo de mipymes con universitarios en contaduría para promover su incorporación al sector productivo / Link between smes and accounting students to promote their incorporation into the productive sector
Authors: Argüelles Ma Luis Alfredo
Published: January 2017

Las instituciones de educación superior que utilizan en su proceso de enseñanza aprendizaje el enfoque por competencias, lo hacen pensando que sus estudiantes adquieren las habilidades y aptitudes necesarias para incursionar en el sector productivo. Atendiendo esto, se efectúa este trabajo de investigación aplicada, que determina si las competencias profesionales adquiridas por los estudiantes en su formación académica han sido la plataforma idónea para incursionar exitosamente en las mipymes. Se encuestaron a 52 (69 %) alumnos de la carrera de contaduría, de un total de 75 de la primera generación del enfoque en competencias que egresa en 2013, obteniendo como resultado que aunque al final de su preparación la totalidad logra incursionar en el ámbito laboral, solo pueden hacerlo a partir del 5º semestre de un total de 8, opinando que se requiere un reajuste en el mapa curricular, en los horarios, así como ser competentes en algunas disciplinas altamente especializadas que el campo demanda.
Los derechos en el sistema tributario mexicano / Rights in the mexican tax system
Authors: Morales Velueta Angel , Hernández del Real Jesús , Ramos González Blanca Lilia
Published: January 2017

El presente estudio pretende analizar la contribución fiscal denominada Derechos y su incompatibilidad con los principios que establece la Constitución Política de los Estados Unidos Mexicanos y el Derecho Tributario. Veremos su origen, definición y la forma como opera en las leyes mexicanas. Dicha contribución ha sido impuesta por el Estado, en un acto que puede calificarse de lesivo a los intereses del contribuyente.
Seguimiento a egresados de la carrera de Negocios Internacionales del Centro Universitario de Los Altos de la Universidad de Guadalajara / Tracking Business International graduates of Los Altos University Center of the University of Guadalajara
Authors: González Pérez Cándido , Machaen López Luz Elena
Published: January 2017

Desde que dieron inicio los estudios de seguimiento a egresados, hace medio siglo, ha sido importante investigar a qué se dedican estos y cuáles fueron los obstáculos que encontraron a lo largo de su formación universitaria. Los resultados de dicha investigación pretenden responder estas preguntas. Para ello, se utilizaron dos teorías científicas: la teoría del capital humano y la teoría del capital cultural, dos ópticas sumamente distintas al grado de ser opuestas. En este trabajo se explican detalladamente sus aportaciones y deficiencias con relación al fenómeno objeto de estudio. En ambos casos, el origen social de los estudiantes es definitorio.