bluuebunny/crossref_metadata_2025 huggingface dataset:
Uso da Análise Hierárquica (AHP) para identificação da preferência de peritos-contadores quanto ao método de avaliação de sociedades em perícias contábeis
Authors: Caríssimo Claudio Roberto , Moreira Marcia Athayde , De Ornelas Martinho Maurício Gomes , Moreira Silva Jersone Tasso
Published: May 2016

Este artigo teve como objetivo evidenciar quais são as preferências dos peritos-contadores quanto à escolha do método de avaliação de sociedades em perícias contábeis, como também os principais critérios, quantificados com base em método multicriterial, denominado Método de Análise Hierárquica (AHP). Abordou-se no referencial teórico a relação entre a perícia contábil e a avaliação de sociedades, na qual o procedimento pericial é denominado como apuração de haveres. Foram apresentados os principais métodos de avaliação de empresas e o Balanço de Determinação, que é um procedimento determinado pelo judiciário brasileiro que evidencia os ativos a valor de mercado, os passivos a valor presente e o goodwill. O uso do AHP mostrou-se apto para a pesquisa, evidenciando a preferência dos peritos-contadores pelo Balanço de Determinação com Fluxo de Caixa Descontado (ABDFC), com 62,66%. Dentre os critérios estabelecidos para a escolha do método de avaliação de sociedades, a continuidade foi o que obteve maior percentual com 46,13%.
A Tríade de Giddens na Pesquisa em Contabilidade
Authors: Macohon Edson Roberto , Lavarda Carlos Eduardo Facin
Published: May 2016

Para compreender como a teoria da estruturação foi investigada na contabilidade, o objetivo foi analisar a Tríade de Giddens na pesquisa em contabilidade. Realizou-se a triangulação de estudos sob o arcabouço da teoria da estruturação (TE). Concebeu-se a dimensão estrutural da significação sob a lente perceptiva, ou seja, quando esquemas cognitivos são utilizados para interpretar a realidade. No entanto, no âmbito da informação contábil, a contabilidade não pode ser considerada como um instrumento monolítico de interpretação das informações. Sob a lente constitutiva têm-se as linguagens que proporcionam a construção social da realidade. Para a integração sistêmica das práticas sociais, a contabilidade tem a função de padronização dos processos entre os diversos setores das organizações. A estrutura de legitimação a partir do dispositivo window-dressing considera a contabilidade como um meio de refletir as expectativas da organização. No entanto, a contabilidade precisa exercer um papel de neutralidade para conquistar a confiabilidade das informações divulgadas. A perspectiva dos dispositivos de sanção considera as avaliações das formas de interações. Assim, a partir da padronização de regras e rotinas, a contabilidade pode promover os processos de aprovação ou não de condutas organizacionais. Na concepção da estrutura de dominação os recursos autoritários ou alocativos promovem o exercício do poder. Desta forma, a contabilidade pode ampliar seu campo de atuação, e como consequência participar diretamente das disputas de poder nas organizações. E, por fim, o mecanismo ideológico que considera a contabilidade como um mecanismo que pode facilitar a compreensão das contradições estruturais da sociedade. Para tanto, os contadores precisam ser agentes de mudanças nos processos de transformação social.
Vantagens da Implantação das IPSAS na Contabilidade Pública Brasileira: Análise da percepção dos membros do GTCON
Authors: Diniz Josedilton Alves , Silvestre da Silva Suzany Ferreira , Santos Leandro Da Costa , Martins Vinícius Gomes
Published: May 2016

O estudo teve como objetivo avaliar a percepção dos membros do Grupo Técnico de Padronização de Procedimentos Contábeis – GTCON quanto às vantagens da implantação das normas internacionais de contabilidade aplicadas ao setor público no Brasil. Para isso, fez-se uso de questionário elaborado sob cinco abordagens teóricas. O universo da pesquisa correspondeu aos participantes do GTCON. A amostra resultou de 108 respondentes, totalizando 27% da população. Testou-se a confiabilidade do instrumento por meio de modelo definido por Cronbach (1951). Como cada dimensão teórica abordada é composta por múltiplas variáveis, realizou-se a redução da dimensionalidade destas por meio da Análise dos Componentes Principais – ACP. Fez-se ainda uso de regressão linear múltipla, a partir dos componentes principais de cada construto teórico. A percepção das normas, a interpretação das normas, o custo-benefício da implantação e a responsabilidade educativa foram submetidas à análise como variáveis independentes, as vantagens da implementação das IPSAS foram submetidas como a variável dependente. Os principais resultados evidenciaram que os atores da pesquisa concordaram que a implantação das IPSAS é alvo capaz de ser alcançado. Quanto à análise custo-benefício da implantação, na visão do GTCON, a aplicação das IPSAS trará resultados superiores aos investimentos despendidos. Observou-se também que entrevistados não concordaram que o treinamento e a aplicação das IPSAS deva ser assegurado através de esforços pessoais, mas sim pelo governo, ou seja, quanto mais o setor público se responsabilizar pela capacitação das normas, maiores serão as vantagens obtidas. Finalmente, o componente interpretação das normas, na visão do GTCON, não está ainda bem definido como e quem efetivamente vai ser responsável pela interpretação: os órgãos internacionais ou as instituições locais envolvidas no processo.
Relação entre as Características da Empresa, do Comitê de Auditoria e do Auditor Independente com o Prazo de Publicação das Demonstrações Financeiras
Authors: Cunha Paulo Roberto da , Pletsch Caroline Sulzbach , Silva Alini da
Published: May 2016

O objetivo do estudo foi verificar a relação entre as características da empresa, do comitê de auditoria e do auditor independente, com o prazo de publicação das demonstrações financeiras das empresas listadas na BM&FBOVESPA. Utilizou-se de pesquisa descritiva quanto ao objetivo, documental em relação aos procedimentos e com abordagem quantitativa. Foi utilizada uma amostra de 64 empresas para cada ano de análise, que compreendeu o período de 2010 a 2012. Para a análise dos dados, foi utilizada regressão linear múltipla, por meio do software SPSS®. Os resultados demonstram que o prazo de divulgação das demonstrações financeiras possui relação significativa com o endividamento, o setor da empresa, os honorários de não auditoria e se a empresa é auditada por Big Four. Empresas endividadas ou que pagam altos honorários de não auditoria tendem a divulgar tardiamente suas informações. Se auditadas por Big Four ou pertencentes aos setores de bens industriais, tecnologia da informação, construção e transporte, tendem a divulgar suas demonstrações financeiras em menor tempo.
Biochemical diversity of fatty acid composition in flax from VIR genetic collection and effect of environment on its development
Authors: Porokhovinova Elizaveta A , Shelenga Tatyana V , Kosykh Larisa A , Sanin Andrey A , Kazarina Alexandra V , Kutuzova Sofya N , Pavlov Andrey V , Brutch Nina B
Published: May 2016

Background. In connection with climate change vary known patterns of environmental influences on the ratio of fatty acids(FA) in oil. Therefore,relevant data of modern geography test. Materials and methods. In work 24 lines and 3 commercial varieties of flax including 3 low linolenic (LL) accessions, grown in the Leningrad and Samara regions were used. FA composition was evaluated by gas chromatography for the ratio of palmitic (PAL), stearic (STE), oleic (OLE), linoleic (ω6,LIO), linolenic (ω3, LIN) acids, ω6/ω3 and iodine number of the oil (IOD). Results. The strongest differences are due to the level of LIN. It is lower in LL and gc-119 from India and higher in 3 lines carrying the gene s1 (deranged anthocyanin biosynthesis). In gc-119, contrast to LL, LIN decrease increase of OLE, instead of LIO. In lines with the gene s1 LIN increase due to the OLE reduction. Contrary to earlier publications the seeds of northern reproduction have more PAL, OLE, less LIN, IOD. 2F ANOVA revealed significant effect of genotype and reproductions place on PAL, OLE, LIN, IOD. LIO is affected only by genotype. Independence of ω6/ω3 is explained by strong abnormity of distribution due to LL. In high linolenic (HL) accessions group both factors influenced all characters except STE. Kruskal-Wallis H test (non-parametric 1F ANOVA analogue) show significant effect of genotype and place of reproductions on ω6/ω3. It reveals the impact of the reproduction place on LIN,no significant effect of genotype on OLE and IOD, which in the case of 1F ANOVA were significant. For characters of HL with normal distribution, comparing of both tests showed that in case of 0,01 p 0,09 conclusions concerning significance may vary,but in cases p 0,01 or p 0,10 they are identical. Conclusion. In our studies the geographical effect is less important than the weather in the year of growing. For abnormal distribution it is desirable to use both statistics and carefully make conclusions about the significance of differences in borderline probabilities.
Epistatic interaction of resistance genes to acaricides in interline hybrids of two-spotted spider mite
Authors: Sundukov Oleg V , Tulaeva Irina A , Zubanov Evgeniy A
Published: May 2016

Background. Study of the genetic bases of pesticide resistance of arthropods for sustainable rational pest control is important. Materials and methods. The disruptive selection cycles were conducted with inbred arrhenotokous reproduction of two-spotted spider mites Tetranychus urticae Koch. The resistant and susceptible lines of two-spotted spider mites to malathion, bifenthrin, abamectin and bromopropylate were obtained. The tests were performed by diagnostic concentrations of toxicants. Results. The resistant spider mites to malathion were crossed with resistant spider mites to bifenthrin, abamectin and bromopropylate. Mortality of interline hybrids in all variants of crosses were 2 times higher than mortality of spider mites with the gene resistance only to the current toxicant. Conclusion. The interaction of resistance genes to various toxic compounds in interline hybrids of spider mites is the type of epistasis. The resistance gene to the current pesticide in heterogeneous spider mites is hypostatic.
The genetic structure of populations of specially protected species Androsace kozo-poljanskii ovsz. in conditions of the south at the central Russian upland using dna markers
Authors: Snegin Edward A , Snegina Elena A , Novomlinskaya Tatiana A
Published: May 2016

At the basis of DNA markers (ISSR) the state of the gene pools of ten populations (438 individuals) specially protected relict plant species Androsace kozo-poljanskii Ovsz. Seu Androsace villosa subsp. Koso-poljanskii Fed. in Southern Central Russian Upland was studied. The data demonstrated a low level of genetic heterogeneity of populations (Ish = 0,217 ± 0,011; He = 0,131 ± 0,007), as well as a slight degree of the genetic fragmentation (Фst = 0,136, Gst = 0,091), despite the strong geographical isolation. An analysis of multilocus genotypes (methods Chao1-bc and the 1st order jackknife) revealed the group with a potentially large number and low genetic combinations. There was a low correlation between the logarithms of the level of gene flow and geographic distances between populations (r = -0,276 ± 0,141), which constitutes a violation of the isolation by distance model and strengthening of the role of stabilizing selection. It has been hypothesized of preferential settling of the studied species in the past, along the river valleys. The effective population size (Ne), which calculated on the basis of index units and regression equations were in the range of 4.9-20.4 individuals.
On history of modern genetic terminology: What is a proper gender of term “allele”?
Authors: Sinjushin Andrey A
Published: May 2016

In modern Russian scientific literature, one may find usage of term “allele” in both masculine and feminine grammatical gender. Existence of “proper” usage is debatable and hence became a topic of the given paper. History of term in Russian language and grammatical bases of its gender are briefly reviewed. Basing on statistics of usage of this word in Russian genetic journals, one may conclude that its usage in feminine gender tends to decline and is attributed almost exclusively to Leningrad and Saint-Petersburg scientific schools. The word “allele” in feminine gender more suits the existing tradition of interlingual transition of words ending with «-el». Nevertheless, the modern Russian genetic literature obviously prefers using this term in masculine gender.
Organizational and legal issues of provision of paid services in maternity institutions in the conditions of reforming of health
Authors: Atlasov Vladimir Olegovich , Dolgov Gennadiy Viktorovich , Kulikova Natal’ya Aleksandrovna , Provodnikova Ekaterina Igorevna , Yaroslavskiy Konstantin Viktorovich
Published: May 2016

The article presents the substantiation of expediency of granting of paid services to the patients of maternity services in accordance with the applicable legal acts that are particularly relevant in the present time of reform of national health care. The necessity of expanding the range of medical and support services, enjoying considerable demand, the important role of the marketing Department in optimizing strategies for providing health and social care, the decision of problems of creation of market new services to better meet the needs of pregnant and parturient women. Special attention is paid to the analysis of the results of operations of the Department of paid medical services, studied the motivation of women using the services provided.
Clinical and morphological determinants of infertility associated with inflammatory diseases of the pelvic organs
Authors: Aylamazyan Edvard Karpovich , Tolibova Gulruhsor Haybulloyevna , Tral Tatiana Georgievna , Tsipurdeeva Anna Alekseevna , Jurkova Inna Kazimirovna , Kakhiani Maka Invirievna , Kogan Igor Yuryevich , Kvetnoy Igor Moiseevich
Published: May 2016

There is a violation of the secretory transformation of the endometrium during the implantation window in patients with the infertility associated with inflammatory diseases of the small pelvic organs, against the background of a high incidence of chronic endometritis and salpingitis. The impact of inflammatory changes in the small pelvic organs leads to disruption of morphological and functional state of the endometrium and also to receptor imbalance.
Medical and social factors of placental insufficiency in pregnant women in modern conditions of Tajikistan
Authors: Kamilova Markhabo Yadgarovna , Rakhmatulloeva Dil’noza Manonovna , Ishan-Khodzhaeva Farangis Rustamovna
Published: May 2016

Background. Actuality of the conducted research is concerned with the need of research of the development risk factors of placental insufficiency (PI), considering the regional specialties of Tajikistan for the development of preventive activities, aimed to decrease frequency of PI, which leads to negative perinatal outcomes. Methods. There was conducted a retrospective analysis of 2907 labor histories of pregnant women to assess the social and medical development risk are being labor migrants. The most efficient development risk factors of PI are the following social and medical factors - multireproduction in anamnesis, in the age of 18, labor migration of husbands during the current pregnancy, preeclampsiya, polyhydroamnios, iodine dericency disorders and anemia. Conclusion. Factors for PI. Risk assessment was carried out by calculating the relative risks (RR) and confidence intervals (CI), indicating contingency of the magnitude of the RR in the range calculated interval.
The contents of neurospecific enolase and neurotrofic growth factor in the cord blood of healthy full-term newborns elective planned caesarean section surgery and spontaneous delivery
Authors: Morozova Antonina Yurievna , Milyutina Yuliya Pavlovna , Arutyunyan Aleksandr Vartanovich , Evsyukova Inna Ivanovna
Published: May 2016

The contents of neuron-specific enolase (NSE) and brain-derived neurotrophic factor (BDNF) was studied in the umbilical blood serum of healthy full-term newborns elective planned caesarean section and spontaneous delivery. The study has established that their levels in umbilical blood serum after elective planned caesarean section surgery are lover, than after spontaneous delivery. The authors of the article discuss the causes and possible effects of low levels of BDNF of newborns extrected elective planned caesarean section surgery before 39 weeks.
Effectiveness of growth hormone use in women with “poor” ovarian response to the stimulation of gonadotropins in IVF/IVF+ICSI programs
Authors: Niauri Dariko Aleksandrovna , Gzgzyan Alexander Mkrtichevich , Kogan Igor Yurievich , Dzhemlikhanova Liailia Kharryasovna , Krikheli Inna Otarovna , Obedkova Kseniia Vladimirovna , Alexandrova Lyudmila Alexandrovna
Published: May 2016

The use of growth hormone in women “poor” response groups to the ovulatory stimulation in IVF cycles raises ovarian sensitivity to the gonadotropin exogenous influence, this way, increasing the probability of pregnancy. Taking into consideration small sample of women examined, it is necessary to continue the study of growth hormone use effectiveness and safety for the recommendation of its wide administration in clinical practice.
Risk factors for cervical cancer
Authors: Pokul Liliana Viktorovna
Published: May 2016

Cervical cancer - polietiologic disease risk factors which are early sexual debut, sexual activity, injure of the cervix, ovarian dysfunction, urogenital infections, vitamin deficiencies, Smoking; the main role, of course, given HPV. Remain controversial issues for a long period of taking oral contraceptive pills. The review presents the results of modern research on cervical cancer. Despite the prevalence of cervical cancer in the world and in our country in particular, the risk factors for its occurrence remain subjects of controversy. The reasons of occurrence and development of cervical disease has not been established, but a number of factors external and internal environment is essential in the pathogenesis of pathological processes of the mucous membrane of the cervix. Analytical review of publications on the problem of the etiopathogenesis of cervical neoplasia suggests an important role in this process, exogenous factors, their combination and the combination with endogenous factors. In the present review data and results of current research on the most significant risk factors in the development of cervix blastom.
Cytokins as the markers for non-invasive diagnosis of pelvic endometriosis
Authors: Yarmolinskaya Marya Igorevna , Tsitskarava Dmitry Zurabovich , Selkov Sergey Alekseevich
Published: May 2016

To date, pelvic endometriosis is one of the most widespread gynecological disorders in the women of reproductive age. It has been known that pelvic endometriosis is a progressive disease occuring on the background of chronic estrogen-dependent inflammatory response in the lesser pelvis. One of the key element of the pathogenesis of endometriosis is a disfunction of the immune system at both the local and systemic levels. In recent years an upward trend in the number of infiltrative forms has been noted. In relation to the pronounced adhesive process as well as presence of the endometrioid infiltration the risk of complications during surgery increases. Furthermore, aforementioned conditions can lead to subsequent longer period of rehabilitation and additional surgical interventions. Thereby, the markers for non-invasive diagnosis acquire the leading role in the diagnosis of pelvic endometriosis, analysis of the levels of which may yield a relatively complete picture of the extent of the lesions and adress the issue of the need for surgical treatment (especially repeated) timely. The most pertinent is the assessment of the levels of pro- and anti-inflammatory cytokines, the activity of natural killer cells as well as the factors of adhesion and proliferation. The article discusses the diagnostic value of interleukins IL6, IL2, IL33, IL22, transforming growth factor (TGF), vascular endothelial growth factor (VEGF), chemokine MCP1 as well as others for the non-invasive diagnosis of the disease. On the basis of the data presented it may be concluded that the comprehensive assessment of the several cytokines is required for more accurate and timely diagnosis and determining the severity of pelvic endometriosis.
Expected applications of the endometrial stem cells in clinical practice
Authors: Usoltceva Elena Olegovna , Gzgzyan Alexander Mkrtichevich , Dzhemlikhanova Liailia Kharryasovna , Niauri Dariko Aleksandrovna
Published: May 2016

Recent findings in stem cell biology and cell engineering cannot be left without physicians’ attention. Endometrium as actively regenerating tissue represents also a source of endometrial stem cells. Endometrial stem cells have specific properties that distinguish them from other somatic stem cells. Endometrial stem cells have already shown their therapeutic efficiency and safety in a number of experimental and clinical trials. The biological basis of endometrial stem cells therapeutic potential and recent data on their use in clinical practice are discussed in the article.
Urinary tract infections in obstetrics and gynecology
Authors: Shipitsyna Elena Vasilyevna , Khusnutdinova Tatyana Alekseyevna , Savicheva Alevtina Mikhailovna , Ayvazyan Tatyana Aykovna
Published: May 2016

Urinary tract infections (UTIs) are among the most common infectious diseases in women, and are the most frequent cause of infectious complications of pregnancy. This paper reviews current scientific and methodical literature on UTIs in obstetrics and gynecology. Aspects of clinical importance of UTIs (epidemiology, clinical manifestations, complications), their etiology, antimicrobial resistance of UTIs agents were discussed, and current recommendations on diagnostics and treatment of UTIs were summarized. Special attention was paid to UTIs in pregnancy.
The mitochondrial ATP-dependent potassium channel and its pharmacological modulators
Authors: Pogilova Elena V , Novikov Vasiliy E , Levchenkova Olga S
Published: May 2016

This review is devoted to analysis of current research about the role of mitochondrial ATP-dependent potassium channel (mitoКАТP) in the regulation of metabolic processes of the cell. The mechanisms of cell adaptation to hypoxia and ischemia involving mitoКАТP is considered in the article. The opportunity of pharmacological modulation of mitoКАТP activity to stimulate processes of cell adaptation to damaging factors is discussed. This approach seems promising for the development of effective pharmacotherapy of diseases which have in their pathogenesis the state of hypoxia and ischemia.
Acute hypoxia influence on cardio-respiratory system and new possibilities of pharmacological prophylactics of hypoxia in experiment
Authors: Evseev Andrei V , Pravdivtsev Vitaliy A , Sosin Denis V , Yevseyeva Marina A
Published: May 2016

Cardiorespiratory system activities have been studied on rats in experiment after oral introduction of the new selenium-containing metal-complex substance πQ1983 in dose 100 mg/kg before and under action of acute hypercapnic hypoxia (AH + Hc). The substance was introduced 90 min. before (incubation period) placement of animals into hypoxic chambers with 1.0 L free volume. During each experiment as well as during AH+Hc an electrical activity of myocardium (ECG) and respiration curves called pneumobarogramm (PBG) were recorded simultaneously. It has been established that the substance πQ1983 made cardiodepressive effect and decreases parameters of lungs ventilation in animals. According to ECG and PBG dynamics, rats protected by the substance demonstrated a high resistance level to the aroused acute hypoxia with hypercapnia, that expressed by weakening of early reactions from cardiorespiratory system under hypercapnia action, and by twice longer life span of animals in hypoxic experiment.
The role of hypoxia in stroke and convulsive states. Antihypoxants
Authors: Voronina Tatiana A
Published: May 2016

The review deals with the main types of hypoxia and the reasons leading to its development, discusses the development of mechanisms of hypoxiа. Particular attention is paid to brain hypoxia and its role in the development of strokes and convulsive states. The features of the application of antihypoxants and antioxidants at different hypoxic conditions including stroke and seizures are discussed.
Nitric oxide and hypoxia at adaptation to muscular work (brief review)
Authors: Radchenko Alexander S
Published: May 2016

The The last two decades there has been a growing interest in the nitric oxide (NO) function in the body of a healthy person. In the study, two very specific problems are discussed: a) the NO involvement in mechanisms of adaptation at muscular work under hypoxia conditions, and b) the inorganic nitrate supplementation in athlete’s diet with the aim of sports performance improvement. The reorganizations that occur in the heart vasculature and in skeletal muscle for providing muscle work under hypoxia conditions examined. The named problems are particularly relevant in contemporary sports in which the adding of hypoxic exposure on a body of training persons as well as the inorganic nitrate in sports nutrition application as added means to special performance improvement. Raise the problem of the hypoxia and inorganic nitrate mutual exploitation in the training process.
Commentary: Is There Clinical Benefit From Using a Diode or Neodymium:Yttrium‐Aluminum‐Garnet Laser in the Treatment of Periodontitis?
Authors: Cobb Charles M.
Published: May 2016

Despite a quarter of a century of laser research, there is a persistent debate regarding the efficacy of dental lasers in the treatment of periodontitis or periodontal maintenance therapy. There are many claims and much hyperbole surrounding the use of lasers, either as a monotherapy or adjunctive to scaling and root planing, to treat periodontitis. There is little evidence that using a diode or neodymium:yttrium‐aluminum‐garnet laser adds clinical value over and above conventional non‐surgical or surgical periodontal treatment. There is a significant need for better designed human clinical trials. Data from such trials should be analyzed according to initial probing depth and characteristics of the treated sites, such as non‐molar, molar flat surfaces, and molar furcations, and evaluated for long‐term post‐treatment results.
The Socio-Linguistic Study on the Literary Text (Kayar)
Authors: K. Lekhakumari.
Published: May 2016

The main aim of the study is to trace the socio-linguistic aspects of the text KAYAR by using the tool Discourse analysis.
मानसिक विकारों के निवारण हेतु दैनिक जीवन में प्रार्थना का महत्त्व: एक विवेचन
Authors: श्रीवास्तव रीमा , यादव कमल किशोर
Published: May 2016

प्रार्थना एक प्रकार का सुव्यवस्थित आध्यात्मिक व्यायाम है I प्रार्थना आत्म-मूल्यांकन की वह सीढ़ी है जो हमें परमात्म तत्त्व तक पहुंचाने का मार्ग प्रशस्त करती है I इस प्रपत्र का उद्देश्य दैनिक जीवन में प्रार्थना के महत्व को उजागर एवं सार्थक करना है I
Liquidity Considerations In Investment Portfolio Of A Commercial Bank In India
Authors: Aggarwal Meghna
Published: May 2016

Commercial Banking System occupies a unique position in the Indian financial system. The practice of banking in our society is not something that can be refined to a set of given rules and formulas applicable to a static economy but an art to be pursued in a dynamic economy with a public, yet profitable, service as the end result. The overall environment today is much more challenging and much more difficult than the yesteryears. It is rather difficult to determine the relative priority that exists in the mind of a commercial banker between the concepts of liquidity and profitability, as the bank can’t operate for a long duration without either of them. Modern commercial banking is an exacting business where the rewards are modest; the penalties for bad banking are enormous. Profitability is of concern to any going business enterprise, the lack of which would result in wide criticism to the banker by the shareholders while lack of liquidity, which is peculiar to the banking system, in its most extreme form could affect the entire community and might have even more wide repercussions. Thus, it is assumed in this study that the problem of liquidity holds priority over profitability by the banker and that the concept of liquidity should not be overlooked in determining over-all loan or investment policy.
Gender Equality and Women Empowerment: A Qualitative Study on Kinnauri Tribal Women in Social Work Prospective
Authors: Singh Hoshiar , Negi Sunder Kala
Published: May 2016

Inequalities between women and men and discrimination against women have also been age old issues all over the world. Hence in the present study a initial attempt has been made to explore the gender equality and women empowerment among Kinnauri tribal women in social work prospective. For accomplishing the objectives Case studies and Focus group discussion were deeply studies thorough Observation, and Interview. These techniques proved as great assets to record the narratives and main themes of the subjects under study. The result based on qualitative research revealed these tribal people still practices old customary laws and kinnauri women have no legal property right in their ancestral property but with spared of education now tribal women are aware about their rights. According to censes 2011, in tribal district of Kinnaur 71.34% tribal women are educated and earlier in 2001 censes it was 64.40. Tribal women’s, social activist, women association they all came together for property and equality rights of tribal women and in June ,2015 a landmark judgement by Himachal Pradesh High court , which will bring a new resolution in the tribal’s society to grant equal rights to the girls, now daughters are entitled to equal share in the family property. This judgment gives a ray of hope that it will help to end gender discrimination in tribal district of Kinnaur. The education and awareness is the only means that can be used to uplift the tribal women.
A Study on Knowledge Management of Employees’ sloping Vocational Dynamics
Authors: Chauhan Sadhna , Punia B.K.
Published: May 2016

As a consequence of increasing global competition, every organization is trying to find techniques from which they can enrich their own valuation. At presentthe most vital&modest resource that a business can have is knowledge. One of the most considerable aspects of knowledge is knowledge management amongst the employees of an organization. Increasingly it is well known that the organizations who are developing strategies to create a knowledge based culture will only last for the long run which is clearly evident in IT industry, consulting firms and in medical field. The current researchis based on the best practices(knowledge sharing knowledge acquisition knowledge creation and knowledge re use) in knowledge management and scrutinises the relation with respect to individual and institutional factorsThe main aim study is to examinethe concept of knowledge management and examine the belongings of individual and institutional variables on employees’ knowledge management practices in the Indian context. The data has been placid from employees with the help of questionnaire.
Recording African music in the field
Authors: Tracey Hugh
Published: May 2016

With the steady increase in the number of persons in Africa who own and operate small recording machines the technique of recording African music, as opposed to any other kind, is coming under discussion. It is rare that any African recordings are made under ideal conditions, and even the best equipped studio is not necessarily the right place for recording items which may sound best only in the background. There are so many facets to the art of recording in Africa that I would like to draw attention to a few of them which my own organisation has encountered in its field work, in order to encourage further discussion and ideas.
Some notes on a theory of African rhythm advanced by Erich von Hornbostel
Authors: Blacking John
Published: May 2016

In an article on African Music written in 1928, Hornbostel offered an explanation of certain features of African rhythms which may puzzle Western ears. Until Hornbostel’s theory has been hammered out and proved true or false—or perhaps true and false, according to its application in different parts of Africa—accurate research into African music is seriously impeded.
The Lukumbi: a six-toned slit drum of the Batetela
Authors: Gilbert Dorothy R.
Published: May 2016

Three types of drums are used by the Batetela, a Bantu tribe situated between the Lomami and the Sankuru rivers in the Kasai Province of central Belgian Congo. The ngomo skin drum is used for dancing, usually accompanying the lukumbi, the six-toned slit drum. The ekuli, a small cylindrical two-toned drum, formerly used to signal victory in battle, is now used to call people to church and classes. The lukumbi is the most interesting and intricate of the three, and constitutes a highly developed poetic and musical art form as well as a means of communication.
Choice of music for festivals in Africa
Authors: Hyslop Graham H.
Published: May 2016

One of the most significant developments in the sphere of music in Africa today is the increasing popularity of Music Festivals. At most of these both African and European music is sung. In Kenya three major Festivals are held each year, one in the area of Lake Victoria, another in Nairobi, the capital of the Colony, and the third at the coast. In recent years considerable attention has been paid to the choice and treatment of African songs for performance at a Festival and the selection of the best music from the West.
Yoruba vocal music
Authors: Beier H.U.
Published: May 2016

Much more attention has so far been paid to the famous instrumental music of the Yorubas than to their vocal music. The fame of the “Dundun” drum, the famous talking instrument, has probably overshadowed Yoruba singing. Yet there is an immensely rich field of study even here. There is no occasion in Yoruba life that is not accompanied by songs. Birth, marriage and funeral are all occasions for lyrical songs of great beauty. Everyday life is also accompanied by a great deal of impromptu singing, a kind of musical thinking, in which the singer puts everything to a tune, which happens to pass through his head. The Yorubas are indeed a poetic nation, because every person has his own praise songs, by which he will be greeted on all important occasions. Professional singers are able to recite these oriki (e.g. praise songs) of every important man in the town and those of his ancestors as well. In the case of a king, the praise singer must remember the oriki of all the kings from the beginning of the town.
Experiments in indigenous church music among the Batetela
Authors: Shaffer Jacquiline
Published: May 2016

The Batetela tribe of the Kasai of the Belgian Congo was reached by Protestant missionaries forty years ago. They entered the territory around Wembo Nyama, and, establishing it as their point of departure, they set out in all directions ministering to the vast area of Otetela speaking people. It is probably safe to assume that mission work began here in the same manner as in other parts of the Congo; the early missionaries found little or nothing in the old ways of the people upon which they could build the type of Christian faith which had been revealed to them. This was certainly true in the area of music. From the very earliest beginnings, as far as the author can discover, a strict ban was placed on all forms of native music, musical instruments, and rhythmical devices which were feared would encourage the people in their old practices. Thus began the “westernization” of music among the Batetela Christians.
Songs of the Ketu cult of Bahia, Brazil
Authors: Merriam Alan P.
Published: May 2016

The present study is directed toward establishing the music structure of an African- derived cult group of Bahia, Brazil. Such work is at present of considerable importance to the entire study of the musical relationships between New World and African Negro cultures; to date very few studies have been made. Before ethnomusicology can begin to make its most significant contributions to the study of the New World Negro acculturative problems and the broader questions of cultural dynamics that derive from it, a series of such works as that being undertaken here must be completed, so that factual information will become available for comparative data.
Four-toned announcements on Mbole talking gongs
Authors: Carrington John F.
Published: May 2016

As in many other areas of Belgian Congo, the talking drums of the Mbole tribe reproduce essential tones of linguistic elements of a corresponding spoken language and in all cases that I have met in this area, the spoken languages have only two essential tones. The problem therefore presented itself as to why four notes were being used when normally two are adequate.
Some forms of Bushmen art
Authors: Walton James
Published: May 2016

The majority of the rock paintings in Southern Africa belong to the last six hundred years although crude monochromes were being painted much earlier. The engravings, which include extinct animals, are, in part at least, older than the paintings but they also have continued down to recent times. It has frequently been asserted that the Bushmen could not have been the artists responsible for the rock paintings and engravings because today they do not practise any similar artistic expression. But, apart from those paintings which are undoubtedly attributed to Bushmen during the last hundred and fifty years, there are other forms of Bushman art which are closely related to the rock engravings and paintings and which shed considerable light on their origin.
Zulu male traditional singing
Authors: Rycroft David
Published: May 2016

One of the oddest and loudest forms of African noise to be heard nightly in some of the larger South African towns is described by its makers as ‘Zulu Male Traditional Singing’. This is their polite (and inaccurate) description of it when speaking to non- Zulus. Such singing, by small, all male, choirs and the restrained kind of strutting dance or slouch which goes with it is, however, a new tradition, if the term ‘traditional’ is to be allowed. Amongst the singers themselves it is called ‘Bombing’, a term coined during the war, as they felt it was just that kind of noise. The conductor demands of each of his seven or eight choristers an unflinching, hypnotic gaze, and executes vigorous and precisely timed signals, both manual and vocal, for the attack of each choral yell. Explosive fortissimo chords result. Their harmonic structure is largely open fourths and fifths, upper parts being rendered in ear-splitting coloratura falsetto. While barbarous to European ears, Zulu tribal elders of the older generation find such ‘town music’ equally foreign by their standards.
The dilema of Bantu church music
Authors: (Brother) Basil Basil
Published: May 2016

It is true that adaptations of old, and not so old, folk tunes to hymns are often forward as a possible solution to restore African church music. But I agree with Canon E.E. Lury and Father K. Carroll who show that the general attitude of Africans towards their own music in Church is negative. Several writers in this journal and elsewhere also expressed convergent views: old and young are adamant on this point. The old, beside their ingrained conservatism, deeper still in the African at large, shall howl their chant as long as they live, on the strength of “the virtue that is given it by usage and association.” Appreciated from a Christian point of view, this attitude is to be respected, for the pitfall is not far away: native folklore does not lend itself for a long time to musical adaptations to church service, and if one is not informed, one might invite the faithful to pray to-day on the themes which only yesterday called them to dance. The younger generation, though it is eager to get out of the cangue of the past, is also opposed to its own music in church, but for a motive of its own. “Inferior music” says of his own the young sophisticated African. “Savage music!” does he label his neighbour’s.
Organizational Culture as a Tool for Sustainable Development: A Study on ONGC
Authors: Khosla Dr. Rekha
Published: May 2016

Work culture evolves in response to the demands placed on and perceived by the organization members over a given period of time. With a change in demand patterns, both internal and external, the prevailing work culture would tend to become a hindrance to the capability of employees to re-define the transformed reality and to re-direct their responses in meeting the challenges. Work Culture thus becomes the main focus of any organizational change efforts which can provide the basic principles and conceptual framework around which organizational structures and processes are designed for sustainable development. It is therefore, necessary to assess the existing work culture with the goal of developing a responsive work culture that may enable the organization to gain, retain and maintain competitive edge in the world of business. This paper intends to find that how far OCTAPACE culture plays an important role in enhancing employee and organizational effectiveness. The importance of this lies is the fact that culture reflecting OCTAPACE can be viewed as an approach to supplement organizational strategy and to develop the capabilities of the organizational members for continuous growth. To understand the dimensions of culture and sustainable development, the study has been conducted at ONGC and data was collected from different levels in the organization. Instrument developed by Udai Pareek, has been used to collect data which, indicated that ethos in ONGC is at an average level. It has emerged that some of the values are distinguished enough to make the culture a performance oriented culture. Public sector enterprises play a significant role in the all round development of the country. They need to operate at the maximum level of efficiency and productivity. Productivity improvement in their working gives a fillip to national economy and prosperity for the entire nation. In order to introduce the spirit of productivity and efficiency of the workforce, there is a need to develop a new work ethic as well as corporate culture.
Leadership and Employee Motivation: Moderating Role of Gender
Authors: Prakash Beena
Published: May 2016

With the present business environment which is creating a strong demand pull for quality and efficient logistics services, core issues are being gradually removed with time but HR issues are still neglected. Motivation can be the key process of boosting the morale of employees to encourage them to willingly give their best in accomplishing assigned tasks. During growth of any sector, dimensions of leadership can have great impact on employee motivation. This research paper analyzes impact of transformational leadership on employee motivation and moderating role of gender. The result shows significant positive correlation between transformational leadership and employee motivation and gender does moderate the relationship.
Impact of Pharmaceutical Advertisement on Doctor’s Prescription Behavior With Reference to Educational Qualification of Doctor
Authors: Dheeraj Ram
Published: May 2016

This study was conducted to develop a simple framework for finding out the impact of the different kinds of promotional tools offered by pharmaceutical industry on the prescribing behavior of doctors. Moreover the study also focused on whether the perception of physicians towards various promotional tools is different with respect to qualification of doctors. Pharmaceutical advertisement is effected by various variables which have different extent of impact. Qualification of doctor is also one of the variable in which there is a difference in impact of advertisement when compared with different dimensions. ANOVA is applied on the data to check whether difference exists in impact of advertisement perceived by education of doctors among all the dimensions. Pharmaceutical marketing is unique as the decision making of buying the medicine lies in the hand of intermediate customer (doctor) rather than final consumer (patient). Thus, pharmaceutical companies try to influence the customer (doctor) rather than final consumer (patient). Thus doctors are the most important players in pharmaceutical marketing system. Doctors write the prescriptions that determine which drugs (brands) will be used by the consumer (patient). Thus, influencing the doctor is a key to the pharmaceutical sales. Pharmaceutical companies try to influence prescription pattern of doctors in favor of their brands by offering various kinds of promotional inputs like samples, gifts and sponsorships etc. This study focuses on impact of advertisement on the physicians prescribing behavior. This research based on descriptive research. Well-structured questionnaire was developed for doctors to identify important variables influencing Pharmaceutical advertising effectiveness and prescription behavior towards medicine. Non probability systematic convenient sampling technique has been followed. Survey was conducted and data was analyzed. This study was conducted on 150 respondents who are doctors and analysis was carried out on the data collected from questionnaire in which the doctor were asked to tick a number that was most suitable to their choice. Findings of the study can help the marketing managers of pharmaceutical companies in designing their promotional strategies especially for doctors and consumers. Some of the pharmaceutical medium of advertisement was found to be persuasive with reference to qualification of doctor.
A Comparative Analysis of Dividend Policy of Selected New and Old Generation Private Sector Banks in India
Authors: Banerjee Souvik
Published: May 2016

Determinants of Dividend Distribution are one of the hotly debated topics in corporate finance. In this research paper fourteen private sector banking companies in India are taken into account, for analysis. Out of these, six are new generation private sector banks, whereas eight are old generation private sector banks. The statistical analysis showed that there is no significant difference in Dividend Payout Ratio of public and private sector banks. The data are considered for two financial years, i.e. 2013-14 and 2014-15.
Impact Of Local Accounting Standard On IFRS For Defining Firm’s Capital Structure: An Analysis Based On Indian Companies
Authors: Das Mr. Surajit
Published: May 2016

In this study, the main purpose is to examine the impact of Indian Accounting Standard on International Financial Reporting Standards (IFRS) for defining capital structure components, which has been expressed as ratios. The study employed an innovative design known as “same firm-year” research design (2010-11) and effort is being made to understand its impact. Regression analyses were used to test the statistical significance of this impact and ANOVA were used to test the hypothesis. Main finding from the study is that Indian Accounting Standard has a great impact on IFRS for disclosing the capital structure components. IFRS and Indian Accounting Standards are interrelated for defining the capital structure components. The study found that Indian AS and IFRS are inter-related for disclosing the capital structure components.