bluuebunny/crossref_metadata_2025 huggingface dataset:
Entre el marco conceptual de las NIIF/NIC y las normas básicas contables colombianas: un análisis sobre los efectos de la convergencia
Authors: Turmequé-Silva Jeremías , Osorio-García Sergio Néstor
Published: February 2016

El presente artículo de reflexión pretende mostrar las situaciones divergentes y convergentes existentes en el marco conceptual de las Normas Internacionales de Información Financiera (NIIF) y las Normas Internacionales de Contabilidad (NIC) y los principios de contabilidad de general aceptación en Colombia. Se intenta establecer la relación entre una y otra, con el fin de plantear posibles alternativas o puntos de discusión sobre los cuales se pueda fundamentar el revisor fiscal al entrar a aplicar las normas internacionales en Colombia, siendo este su referente —que es la esencia fundamental del actuar contable—, para proponer una mirada que dé el contador en su desempeño como revisor fiscal en cualquier organización. En el artículo se busca hacer un recorrido comparativo entre las principales corrientes teóricas para finalmente tratar de mostrar que hay intereses supranacionales que influyen en la orientación de la información con fines de inversión internacional. Por ello, el análisis de convergencia hace necesario acercarnos a estos intereses, para llegar al esquema de riesgos e incertidumbres que proponen las NIIF/NIC, lo cual hará posible identificar el negocio en marcha dentro de un sistema global.
Herramientas tecnológicas como instrumentos para la gestión del conocimiento en las organizaciones cooperativas
Authors: Ruiz-Cabezas Meri Rocío
Published: February 2016

La gestión del conocimiento adquiere importancia en el quehacer empresarial actual, por lo que el conocimiento generado en la empresa o adquirido por esta debe ser organizado, almacenado y distribuido. En este contexto, las herramientas tecnológicas son un pilar fundamental para el manejo del conocimiento dentro y fuera de la organización. Esta investigación contribuye a analizar el uso de las herramientas tecnológicas y el estado de la gestión del conocimiento en las organizaciones cooperativas en el departamento del Magdalena, Colombia. Se utilizó un enfoque mixto, cuantitativo-cualitativo, con aplicación de encuestas y observación directa a 39 cooperativas de las 214 inscritas en la Cámara de Comercio. Se detectó el uso restringido y la subutilización de herramientas tecnológicas, por lo que se concluye que el uso de estas en la gestión del conocimiento tiende a favorecer la competitividad de la organización. Esta investigación es de interés para el sector empresarial cooperativo porque servirá de base para redireccionar y valorar el uso actual de las herramientas tecnológicas como factor de desarrollo y vehículo para asumir los retos que impone la globalización y sus mercados emergentes, fortaleciendo los procesos de gestión del conocimiento.
Food Grains Storage: A Study of Central Warehousing Corporation of India
Authors: Sharma Reema
Published: February 2016

Warehouses play an important role in storage of food grain articles in bulk. In India, these are basically owned by Food Corporation of India (FCI), Central Warehousing Corporation (CWC) and State Warehousing Corporations (SFCs). There is burgeoning issue of the improper storage of food grains now-a-days. In this article, an attempt has been made to study the storage capacity available with Central Warehousing Corporation for the period of nine years i.e. from 2005-06 to 2013-14. The data with respect to storage capacity available and its utilization have been collected and compiled from the annual reports of CWC. Moreover, an attempt has also been made to study the total storage capacity with Food Corporation of India and State Warehousing Corporations along with Central Warehousing Corporation. The study reveals that there has been no significant increase in the storage capacity as compared to increase in the procurement of food grains.
Who Cares? Socio-Economic Conditions of Nurses in Mumbai
Authors: Patil Asha
Published: February 2016

Health is one of the basic human needs. The Human Rights and the International Covenant on Economic, Social and Cultural Rights (ICESCR) recognises health as central to the dignity of the person. Health is one of the indicators of development of a society. Hence, it is also included in the Millennium Development Goals. In developing countries like India, one can see large disparities in availability and access to health facilities. In India, health is the responsibility of the state and it is included in the Directive Principles. Attainment and maintenance of good health depends on access to nutritious food, clean water, appropriate and timely availability of medical services for treatment during sickness. From this point of view, providing good health services to people becomes responsibility of the state government. In India, three types of health services are available namely- hospitals run by government, hospitals run by municipal corporations and hospitals governed by public trusts and private organizations. Health workers play a vital role in taking these services to the patients. Hence, their physical and mental status matters in reaching the health services to patients. From this angle, the researcher has chosen the appropriate topic for the study. The book highlights equity issues in health services. Subordination of nurses and its ill-effects on patients are discussed keeping gender discrimination at the centre. The researcher has focused on many issues related to nursing profession. They include working conditions of nurses, their salary, shift duties and stress levels, safety at work place and violence, grievance redressal mechanism, affiliation to unions, etc. For this, the researcher has collected primary data by interviewing nurses from various sectors, which is the strength of this research. The sample of the research includes nurses employed in various health care institutions located in ward H-East and West of Mumbai district, Maharashtra.
Modern ethical, legal and institutional framework of biomedical cell technologies development in the People’s Republic of China
Authors: Kuz’menko G N , Lobazova O F , Evreeva O A
Published: February 2016

New Chinese medicine democracy almost did not affect the traditional bases of the medical code, a certain pragmatism in relation to the moral component was preserved in it. Interest in the individual’s health was originally inscribed in the worldview code of the Chinese nation, which understands the best way of a living being existence as a harmony of the natural elements, energy states in it. General pantheistic basis, hidden or explicit anthropological naturalism of religious and philosophical views, which are traditional for China, Confucianism, Taoism and Buddhism form had a corresponding impact on medical ethics. Millennium beginning was expressed in the focusing of the government attention on the ethical and legal support of biotechnologies, in particular biomedical cell technologies. Government set targets to accelerate the implementation of the governmental scientific and technological specific projects in innovation areas. As a result of special solutions development by the China’s Communist Party, government emphasized the formation of developed system of «high technology zones», including biotechnoparks. Strict regulatory requirements for production, storage and use of stem cells different types, which have been adopted by the government of the People’s Republic of China in recent years, objectively allow China to sell products and services in the field of cell technology not only domestically but also abroad. If the business component of those services types, which are currently formed in the Chinese industry of biomedical cell technologies, are considered, three models can be distinguished: the first model is related to stem cells collection and storage; the second model includes stem cells production and research; the third business model - enterprises directly engaged with stem cell transplantation.
Epidemiological features and risk factors of non-scpecific low back pain in petrochemical enterprise workers
Authors: Amirova T Kh , Gubanov R A , Akhmetov I I , Egorova E S , Khismatova Z F , Fatkhutdinova L M
Published: February 2016

Aim. To study the prevalence and incidence of new cases, and the role of risk factors such as PARK2 gene polymorphism and mechanical loads in non-specific low back pain development in workers of a large petrochemical enterprise.Methods. On a cross-sectional study by continuous sampling method (all factory workers - 580 people, the participation rate 87.6%) the prevalence of problems with the musculoskeletal system, including low-back pain was studied. Russian version of the Nordic questionnaire and the analysis of medical records were used. 228 people without any musculoskeletal system problems (the participation rate 82.4%) were selected for the 6-month prospective study. PARK2 gene rs926849 A/G polymorphism has been identified in 177 workers; epithelial cells of the oral cavity served as material for genetic analysis. The severity of the work process was evaluated in all workplaces. Multivariate statistical analysis was conducted by logistic regression method.Results. The prevalence of low back pain reached 38.7%; the incidence of new cases at 6 months was 13.3%. In case of genotype AA of PARK2 gene rs926849 polymorphism (compared with protective genotypes AG and GG) the low back pain was more common (OR=1.68, p=0.047). Another risk factor was age (OR=1.06, p=0.005). The presence of the «work severity» variable in the model increased the level of statistical significance of the «genotype» variable from p=0.055 to p=0.047, i.e. the association with the risk of low back pain increased.Conclusion. Hereditary predisposition and age play a significant role in the development of non-specific low back pain among workers; mechanical loads may increase the effect of a genetic predisposition, but do not have an independent etiologic importance.
Modern possibilities of homeostatic reserves indication in bronchitis in children
Authors: Pikuza O I , Vahitov H M , Generalova E V
Published: February 2016

Aim. To study the homeostatic reserves indicators in children with bronchitis by assessment of colonization resistance indicators and oxidative stress processes in the oral cavity.Methods. Clinical and instrumental examination of 115 children aged 5 to 14 years admitted to hospital with different variants of bronchitis was performed. The patients (main group) were divided into two subgroups according to the diagnosis: the first subgroup included 70 children with recurrent bronchitis, the second subgroup consisted of 45 children with acute bronchitis. The control group included 33 apparently healthy children of the same age. The examination complex included, in addition to conventional clinical and laboratory methods, special methods of examination - the oral cavity colonization resistance indicators identification (buccal epithelial cells colonization index and saliva anti-adhesive activity). In addition, oxidative stress indicators on oral neutrophils model - spontaneous and induced luminol-dependent chemiluminescence, were measured.Results. It was found that colonization index and saliva anti-adhesive activity was significantly lower in children of the main group than in control group. The lowest rates were characterstic for the first subgroup of patients. In children with acute bronchitis higher values of the induced and the spontaneous luminol-dependent chemiluminescence were registered as compared to control, whereas in recurrent bronchitis, by contrast, they were lower than in control (pConclusion. Patients with recurrent bronchitis extremely «vulnerable» in relation to recurrent bacterial infections (diseases) in connection with the mucosal protection system severe defects; they need to undergo aimed preventive and rehabilitation measures, the effectiveness control of which can be performed using the proposed non-invasive methods.
Electron microscopic analysis of regional lymph nodes in the process of cancer development
Authors: Tsyplakov D E , Bazhanov A B
Published: February 2016

Aim. To study regional lymph nodes ultrastructure at different cancer stages, determine the reactive changes dynamics and identify the factors contributing to the inadequate local immune response and spread of tumor.Methods. The regional lymph nodes obtained from 149 cancer patients during surgery for cancer of various localization were studied. Lymph nodes obtained from 32 apparently healthy individuals who died of accidental causes were used as a control. One part of lymph node, cut in two parts along the major axis, was used for the histological sections preparation, the second - for electron microscopy. A comparative study of the following groups of preparations was conducted: (1) lymph nodes of the control group; (2) lymph nodes without metastases in stage I cancer; (3) lymph nodes without metastases in stage II cancer; (4) the affected lymph nodes in the II and III stages with various volume metastasis.Results. Ultrastructural changes in the regional lymph nodes in the process of cancer development have a certain dynamics: amid increasing microcirculation disorders and sclerotic processes, redistribution of immune cells and the immune reactions shift to B-cell humoral immunity occurs, resulting in the later stages to inactivation of T-cell-mediated immune reactions and macrophage-monocyte system, while maintaining plasmacytic reaction with high antibody-producing ability of the cells.Conclusion. Factors, contributing to inadequate local immune response are: (a) a progressive decrease in the number of activated (immune) lymphocytes - main cytotoxic anticancer elements, in cancer development; (b) high amount of antibody-producing plasma cells, which can block T-cell cytotoxic effect by humoral antibodies, at all stages of cancer development; (c) decrease of the number of migrated (free) macrophages of monocytic origin and the fixed macrophages - sinuses reticular cells, phagocytic activity decrease; (d) the sclerotic processes and microcirculatory disorders that impede tumor cells and cytotoxic lymphocytes contact.
Modern surgical approaches in treatment of simple solitary, multilocular, multiple cysts and polycystic kidney disease in children
Authors: Akramov N R , Baybikov R S
Published: February 2016

In a review of current literature, the evolution of technology of endovideosurgical treatment approaches of simple solitary, multilocular, multiple cysts and polycystic kidney disease in children is presented. The article describes different puncture, «open», retroperitoneoscopic and laparoscopic types of surgical interventions used in this disease, their negative and positive aspects. Over the past two decades, endoscopic surgery for cystic kidney disease minimize surgical trauma so that they became comparable to puncture techniques, and surpass them in the intervention radicality. Herewith cosmetic effect is not inferior to that when using puncture techniques. When comparing videoscopic with «open» operations, the advantage of the first in a traumatic effect on the child’s body, and cosmetic results also were noted, while the surgical treatment radicality of compared techniques was identical. Presented statistical data obtained from the international literature analysis (more than 500 cases of endovideosurgical treatment of cystic kidney disease in 22 hospitals) demonstrate the short duration of surgery, short-term hospitalization and a high proportion of treatment success up to 90-100%. The comparative analysis of surgical procedures performed in the renal cysts endoscopic fenestration performance by retroperitoneal access is conducted. All presented in the literature review surgery methods are original and can be used in the treatment of children with cystic kidney disease, however, each operation has its own complexities of the technical performance. In this connection, the search for the best method of surgical treatment that can become the «gold standard» treatment for children with cystic kidney disease continues. In conclusion, it is noted that endovideosurgical methods of treatment of solitary, multilocular, multiple cysts and polycystic kidney disease in children have excellent prospects for the widespread implementation in pediatric urology and andrology.
Detección de indicios de manipulación contable y posible práctica “fraudulenta” en el gremio del comercio textil de Londres en los siglos XIV y XV = Evidences in detection of accounting manipulation and potential “fraud” in the textile industry in London during the 14th and 15th centuries
Authors: Ballarín Garnica Ángel
Published: February 2016

El gremio del comercio textil de Londres es una institución con más de 710 años de historia que todavía sigue ejerciendo su actividad. Desde el siglo XIV dispone de registros contables detallados que reflejan su actividad económica. Este trabajo pretende obtener indicios de manipulación contable en dicha institución mediante técnicas forenses (Ley de Benford) en el periodo 1390-1435. La aplicación de esta técnica ha puesto de manifiesto la existencia de indicios de una posible manipulación contable que confirma la existencia de prácticas “fraudulentas” (pagos a un parlamentario, alcalde…).

The Mercers’ of London is an institution with more than 710 years of history which is exercising still today. Since the XIV century it has kept thorough accounting records showing its economic activity. This paper’s goal is to obtain indications of accounting manipulation in this institution during the period 1390 to 1435, by using forensic techniques (Benford’s Law). The use of this technique has revealed the presence of indications of a possible accounting manipulation, which confirms the existence of ‘fraudulent’ practices such as payments to a MP and the mayor of London.
Les interstices en institution
Authors: Furtos Jean
Published: February 2016

Mediante numerosos ejemplos y experiencias personales sobre la dinámica grupal, se establece un diálogo cercano a los lectores, para aportar elementos que permitan comprender los espacios y procesos intersticiales que se presentan de manera necesaria en las instituciones, en particular, las de salud mental. Se describen tres tipos de amenaza a los intersticios: la relacionada con el management, con aspectos procedimentales, y con la fetichización del marco. En las instituciones, los intersticios se presentan como espacio-tiempos de elaboración, o como procesos. A continuación, se caracterizan tres formas de grupalidad que se pueden presentar en las instituciones en: G1, G2, G3; así como los intersticios y temporalidades que se pueden dar en ellas. Se cierra con un análisis de la relación con adolescentes, especialmente en el espacio de los Centros de Atención de Día a Jóvenes. Se plantea que en muchos sentidos los jóvenes se encuentran en migración y por tanto, en una condición propicia para los procesos intersticiales que los transforman.
Comparación In Vitro de la adaptación marginal entre incrustaciones mod maquinadas con el sistema IPS e.max CAD® y restauraciones mod en oro colado tipo III
Authors: Gómez José Rodolfo , Ortega Roxana Margarita , Parada Leonardo Alberto , López Camargo Efraín De Jesús , Rojas Benavides Edgar Rene , Tamayo Muñoz Martha Cecilia , Bautista Gloria
Published: February 2016

Objetivo: comparar la adaptación marginal In Vitro de incrustaciones MOD con terminación en esmalte fabricadas con IPS e.max CAD (ComputerAsistedDesing) ® y fabricadas en oro tipo III.

Materiales y métodos: En este estudio experimental exploratorio se uso una muestra no probabilística de 15 premolares sanos por cada uno de los dos grupos;IPS e.max CAD® y oro tipo III.A todos los premolares se les realizó cavidades MOD estandarizadas para los 2 grupos. Los dientes preparados fueron asignados aleatoriamente a cada grupo. Las incrustaciones del grupo IPS e.max CAD® fueron elaboradas con el sistema CEREC 3 y las incrustaciones en oro fueron elaboradas por los investigadores. Se tomaron estereo microfotografías de todas las muestras sobre papel milimetrado, y las imágenes fueron analizadas mediante el programa ImageTool. Se tomaron tres medidas adaptación marginal en el área proximal mesial o distal de cada muestra, que fueron promediadas y reportadas en micras. Los datos fueron analizados mediante ANOVA y Test de Mann-Whitney.

Resultados: el 98% del total de las incrustaciones en oro y el 47% del total de las incrustaciones de IPS e.max CAD® presentaron una adaptación marginal < a 120 micras. El promedio de desadaptación marginal del grupo IPS e.max CAD® fue 122.8 μ + 44.1, mientras que para el grupo oro fue de 75.3 μ+42,6 encontrándose diferencias estadísticamente significativas entre los dos.

Conclusiones:El oro reporta mejor adaptación marginal en restauraciones inlays MOD que los sistemas maquinados como el sistema IPS e.max CAD®.
Las ilusiones sobre la fluorización de la sal
Authors: Duque Camilo
Published: February 2016

A partir de la reflexión sobre la utilización despectiva de la retórica en la ciencia, en este ensayo se reseñan las principales formas de representación de los supuestos alcances de los fluoruros como medidas de salud pública. De manera crítica, se concluye que los discursos científicos, no exentos de la retórica, atribuyen a los fluoruros efectos que no tienen dentro de la misma lógica en que fueron construidos. Es, pues, una invitación a la recuperación de la retórica para el análisis de los problemas que aborda la ciencia, y de las políticas públicas que se han montado sobre diferentes discursos que representan estos problemas desde perspectivas evidentemente interesadas
Declaración de lyon cuando la mundialización nos enloquece, por una ecología del vínculo social 22 octubre del 2011
Authors: Arcella Giraux Pilar
Published: February 2016

la investigación, los intercambios y las propuestas referentes a los problemas de precariedad y de sufrimiento psíquico relacionados con los efectos alienantes de la financiarización y mercantilización del mundo
Guía de tratamiento farmacológico del dolor agudo en el servicio de urgencias
Authors: Gálvez Pineda Paulina Margarita , Mora Castillo Diana Patricia , García Casallas Julio César
Published: February 2016

El dolor es el principal motivo de consulta en el servicio de urgencias. Sin embargo, en múltiples estudios se confirma que los pacientes en los servicios de urgencias reciben un tratamiento subóptimo. Por lo anterior, se deben adoptar estrategias para garantizar un adecuado estudio del dolor, analgesia apropiada, monitorización frecuente y nueva valoración del dolor con el objetivo de brindar analgesia adicional en caso de ser necesaria. La presente guía brinda grados de recomendación de los diferentes medicamentos utilizados en el manejo del dolor agudo en el servicio de urgencias con base en la información publicada hasta el momento. Se clasifica el dolor según las escalas internacionales validadas y se subdivide de acuerdo con el origen para orientar la elección del analgésico apropiado. Se hace un exhaustivo análisis de la utilidad de la dipirona en nuestro medio y se dan recomendaciones basadas en los datos disponibles para el uso seguro y costo-efectivo del tratamiento analgésico.
Evaluación de un estudio clínico sobre el efecto de la oración intercesora remota en pacientes críticamente enfermos
Authors: Sarmiento Medina María Inés
Published: February 2016

Introducción. Las medicinas alternativas y complementarias son un recurso de salud de amplia difusión en la población general, sin embargo su eficacia clínica es materia de discusión. Algunas instituciones reconocidas
en este campo sugieren que las investigaciones sobre los diversos tratamientos deben seguir los mismos requisitos de calidad y de evaluación de la evidencia que las de cualquier intervención médica alopática y someterse a los mismos criterios de verificación de cualquier innovación científica en salud.
Objetivo.Evaluar críticamente un ensayo clínico publicado sobre el efecto de la oración intercesora remota (OIR), en pacientes críticos hospitalizados en la unidad de cuidados intensivos.
Metodología.Se revisó el estado del arte de la investigación sobre el efecto de la OIR y se describieron puntos de controversia. Se analizó la argumentación que ofrece el estudio y se evaluaron críticamente los aspectos relacionados con el diseño, la recolección de información y la interpretación de resultados. Se utilizó la guía de evaluación elaborada por el National Collaborating Centre of Methods and Tools de McMaster University, del Canadá, que se fundamenta en los criterios compilados por Gordon Guyatt y Drummond Rennie (2002).
Resultados. Se observa ausencia de un marco teórico que fundamente el fenómeno de investigación y fallas metodológicas en la distribución aleatoria, el enmascaramiento, la estandarización de la intervención y la valoración e interpretación de los resultados.
Conclusión. El estudio no cumple los criterios de calidad de los ensayos clínicos y la evidencia aportada no puede aplicarse a ninguna población. En la literatura científica revisada se menciona que este tipo de problemas son frecuentes en estudios sobre medicinas alternativas
¿La fibrotomía contribuye a la estabilidad del tratamiento de ortodoncia? Revisión sistemática
Authors: Wasserman Isaac , Morales Ángela , Navas Yolimar , Rodríguez Sacha
Published: February 2016

Introducción: El propósito de esta revisión sistemática fue evaluar la efectividad de la fibrotomía supracrestal circunferencial como procedimiento coadyuvante en la estabilidad del tratamiento ortodóntico.
Métodos: Se realizó una búsqueda electrónica en diferentes bases de datos. Los criterios de inclusión fueron: artículos entre el año 1980-2013, realizados en humanos, estudios que evaluaran la efectividad del procedimiento en un período no menor a 1 año y pacientes que no hubieran sido sometidos a tratamientos periodontales similares.
Resultados: Un total de 268 títulos fueron encontrados en bases de datos electrónicas y en la búsqueda manual no se encontraron artículos relacionados con el tema. Un total de 37 abstracts fueron revisados y de éstos se excluyeron 34 por no relacionarse con el tema, finalmente fueron seleccionados tres artículos. La fibrotomía supracrestal circunferencial se considera un procedimiento efectivo para prevenir la recidiva a corto y largo plazo, siendo más efectiva para disminuir la recidiva rotacional que otros tipos de movimiento. El tiempo ideal para realizar la FSC no es conocido y la decisión del clínico es arbitraria y empírica.
Conclusiones: Se ha observado una tendencia a la recidiva relacionados con diversos factores como el efecto de la musculatura perioral, la oclusión, el aumento del ancho intercanino, la dirección del crecimiento mandibular, la discrepancia óseo-dental y la influencia de los tejidos periodontales y gingivales. Las conclusiones de esta revisión sistemática deben ser consideradas con cautela debido a que los estudios presentan un nivel de evidencia bajo-moderado. Se requieren ensayos clínicos aleatorizados prospectivos para soportar estos hallazgos
Hernias epigástricas recidivantes. ¿Manejo ideal o sugerido?
Authors: Zurita Nayib , Arévalo Caterin
Published: February 2016

La hernia incisional, es un defecto que aparece en una herida quirúrgica previa. Ha afectado a la salud, en cuanto al aumento de la limitación laboral y el incremento de los costos médico - quirúrgicos. Con la introducción de los nuevos materiales protésicos, se han revolucionado los conceptos del cierre de hernias de la pared abdominal, observando el advenimiento de diferentes tipos de reparaciones. El reporte de un caso corresponde a un paciente, de género masculino, con diagnóstico de hernias epigástricas recidivantes y antecedente de alergia al Látex, en quien se reparó el defecto con separación de componentes, disecando todo el espacio subfacial y preperitoneal, de manera roma, para lograr la colocación de una malla de baja densidad, con total cobertura del espacio, desde el epigastrio hasta el ombligo. El paciente no presentó complicaciones intra ni postoperatorias. En un seguimiento a corto plazo, no se observó recidiva. Las características clínicas y patológicas de este reporte, son discutidas y comparadas con las descritas en la literatura médica consultada
Manejo quirúrgico de frenillos labiales sobreinsertados: reporte de caso
Authors: Díaz Antonio , Puerta María Alejandra , Verbel Johana
Published: February 2016

Los frenillos labiales patológicos son comúnmente observados en la práctica clínica en grupos etarios no especificados. La presencia de frenillos sobreinsertados ocasiona no sólo alteraciones estéticas, sino también, alteraciones de tipo periodontal, protésicas, ortodónticas, e inclusive fonéticas, por lo cual es importante analizar el cuadro clínico, efectuar un apropiado examen radiográfico, establecer el diagnóstico correcto y aplicar el tratamiento más adecuado entre los distintos que hoy en día se utilizan. Se reporta el caso de una paciente de 21 años de edad de sexo femenino que asistió a consulta manifestando insatisfacción estética por presencia de frenillo labial superior e inferior sobreinsertados. Se practicó frenectomía y vestibuloplastia cuya finalidad principal era la eliminación de las fibras de inserción del frenillo, causantes del diastema entre los dientes incisivos y patología periodontal. En el control postoperatorio, se observaron resultados estéticos y funcionales satisfactorios.
Efectos extrapiramidales por metoclopramida en embarazo y recien nacido
Authors: Sánchez Julián
Published: February 2016

Las náuseas y la emesis son complicaciones posoperatorias que pueden derivar en broncoaspiración, una situación clínica potencialmente fatal. Para su prevención, se usan medicamentos como la metoclopramida. Se presenta un reporte de caso de extrapiramidalismo por metoclopramida en el recién nacido y la madre. Es una reacción secundaria a un medicamento, clasificada como un evento serio y definitivo, de tipo A. Se requiere considerar el balance entre riesgo y beneficio de este medicamento en este tipo de condiciones, como también considerar otras medidas que eviten estos casos. El reporte de reacciones adversas a medicamentos es una actividad que contribuye al uso seguro de los medicamentos
ANALISIS KINERJA BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (Studi pada Bank Umum Syariah Periode Tahun 2009–2013)
Authors: Sebtianita Evi , Khasanah Umrotul
Published: February 2016

Perkembangan bank berbasis syariah di Indonesia kini sedang mengalami
kemajuan yang pesat. Pertumbuhan perbankan syariah secara kuantitas telah
ditunjukkan dengan semakin banyaknya bank umum syariah dan unit usaha
syariah yang dibuka oleh bank konvensional. Oleh karena itu sangat penting
untuk mengetahui kinerja Bank Umum Syariah dengan menggunakan Islami-city Performance Index. Tujuan dari penelitian ini adalah untuk mengetahui
kinerja Bank Umum Syariah dengan menggunakan Islamicity Performance
Index. Penelitian ini adalah penelitian kualitatif. Data yang digunakan dalam
penelitian ini adalah data sekunder. Populasi penelitian ini adalah semua
bank umum syariah di Indonesia periode 2009–2013, dengan sampel sebanyak
lima bank. Penarikan sampel yang dilakukan dengan menggunakan metode
purposive sampling. Penelitian ini dengan pendekatan Islamicity Performance
Index yang menggunakan lima rasio yaitu profit sharing ratio, zakat perfor-mance ratio, equitable distribution ratio, directors - employees welfare ratio
dan islamic income vs non islamic income. Berdasarkan hasil penelitian menun-jukkan bahwa Bank Muamalat Indonesia adalah bank terbaik menggunakan
Profit Sharing Ratio. Bank Muamalat Indonesia juga merupakan bank terbaik
menggunakan zakat performance ratio. Equitable Distribution Ratio menunnjukan bahwa Bank Syariah Mandiri adalah bank terbaik. Penelitian
ini juga menunjukkan bahwa Bank Syariah Mandiri adalah bank terbaik
dengan menggunakan Directors - Employees Welfare Ratio. Islamic Income Vs
Non Islamic Income menunjukkan bahwa Bank BRI Syariah adalah bank
terbaik. Secara keseluruhan pendekatan Islamicity Performance Index sudah
diterapkan pada kinerja Bank Umum Syariah tahun 2009–2013.
Management of Epidermolytic Ichthyosis in the Newborn
Authors: Avril Mondell , Riley Cheryl
Published: February 2016

Abstract

Epidermolytic ichthyosis (EI) is a rare autosomal dominant genodermatosis that presents at birth as a bullous disease, followed by a lifelong ichthyotic skin disorder.1 Essentially, it is a defective keratinization caused by mutations of keratin 1 (KRT1) or keratin 10 (KRT10) genes, which lead to skin fragility, blistering, and eventually hyperkeratosis. Successful management of EI in the newborn period can be achieved through a thoughtful, directed, and interdisciplinary or multidisciplinary approach that encompasses family support. This condition requires meticulous care to avoid associated morbidities such as infection and dehydration. A better understanding of the disrupted barrier protection of the skin in these patients provides a basis for management with daily bathing, liberal emollients, pain control, and proper nutrition as the mainstays of treatment. In addition, this case presentation will include discussions on the pathophysiology, complications, differential diagnosis, and psychosocial and ethical issues.
The Impact of Judicial Reform on Crime Victimization and Trust in Institutions in Mexico
Authors: Blanco Luisa
Published: February 2016

This article studies the impact of judicial reform in Mexico. It does so using a survey about crime victimization and perceptions of insecurity (Encuesta Nacional Sobre la Inseguridad [ENSI]) collected in 2005, 2008, and 2009 in 11 Mexican cities, 3 of which implemented the reform in 2007 and 2008. This analysis shows that judicial reform not only reduces victimization but also lowers perceptions of security. Although we find that judicial reform has a negative effect on trust in the local and federal police, judicial reform reduces the probability of being asked by the transit police for a bribe.
The Link Between AACSB Accreditation And Graduate Schools
Authors: Hutchins Teresa , Olbrecht Alexandre
Published: February 2016

In this paper, we examine whether graduating with a business or management degree from an AACSB Accredited school is correlated with higher or lower levels of graduate school attainment. We find that AACSB graduates are less likely to apply to graduate programs, and having done so, less likely to be accepted.
Managing Learning Experiences In An AACSB Environment: Beyond The Classroom
Authors: Spruell James , Hawkins Al , Vicknair David
Published: February 2016

The study explores the development and management of a rich learning environment that extends the traditional classroom to include significant co-curricular programs. Learning enrichment is guided by the individual mission of the business school, accreditation agency (AACSB), and in our case, the Jesuit mission. That central framework provides a student centric focus to achieve our mission as well as our specific Assurance of Learning objectives. Key concepts discussed include identifying management models/approaches, how to measure the richness of the learning experience, maintaining Assurance of Learning standards, as well as a variety of implementation issues.
Key Determinants Of Student Satisfaction When Undertaking Group Work
Authors: Pang Elvy , Tong Canon , Wong Anthony
Published: February 2016

The increasing popularity of team structures in business environment coupled with the common practice of including group projects/assignments in university curricula means that business schools should direct efforts towards maximizing team as well as personal results. Yet, most frameworks for studying teams center exclusively on team level outcomes to address organizational needs. Far fewer studies have examined effectiveness at individual team member level in an educational context. The quantitative study on which this paper is based investigated the impact of team process on the effectiveness of individual satisfaction in group work amongst business students in Hong Kong with work group effectiveness and management educational literature providing the theoretical background. The study surveyed 489 university business students and revealed that all three team process factors, namely workload sharing, mutual support and communication play a positive and significant role in individual satisfaction in team settings.
Education & Entrepreneurship: Implications For Contemporary Microfinance
Authors: Gnegy Alan M. , Wilson Alan J. , Sementa Albert , McWilliams Aman , Helmer Caitlin , Kidwell Jacob , Swaim Kelsey L. , Neidermeyer Presha E.
Published: February 2016

In world regions receiving direct foreign aid, beneficiaries of aid often lack the education required to remove themselves from poverty. Micro-lending refers to the initiation of small loans to the neediest of borrowers who are unable to secure traditional financing from financial intermediaries. In order for micro-lending to thrive as a viable alternative to traditional government aid, borrowers must not only receive a loan, but also an education in business to fully equip borrowers with necessary resources to establish and operate a prosperous business entity. The authors will argue for the provision of increased educational resources and discuss the disparities between the US model of education and that of third-world nations. Furthermore, the authors will prescribe steps to develop educational materials and train micro-credit borrowers to better guarantee the viability of microfinance.
Marketing Plan Competition For Experiential Learning
Authors: Civi Emin , Persinger Elif S.
Published: February 2016

Many students find traditional lectures, routine memorization, and restatement of facts and terms tedious and boring (Munoz and Huser, 2008). This requires professors to employ a variety of teaching techniques, for example, live case classroom projects. Such an experiential learning opportunity encourages students to become involved with the materials they are attempting to learn by requiring them to apply theory to real-life situations where ambiguity, change, and risk exist (Lewis and Williams, 1994). This paper presents an assessment of a semester long marketing plan competition, which was incorporated into the Marketing Management Course. The competition required all student teams to deal with the assigned client and compete with each other to produce the winning marketing plan. Student feedbacks indicated they enjoyed the experiential learning opportunity and the competition format.
Managing Complex Dynamical Systems
Authors: Cox John C. , Webster Robert L. , Curry Jeanie A. , Hammond Kevin L.
Published: February 2016

Management commonly engages in a variety of research designed to provide insight into the motivation and relationships of individuals, departments, organizations, etc. This paper demonstrates how the application of concepts associated with the analysis of complex systems applied to such data sets can yield enhanced insights for managerial action.
A Comparison Of Traditional And Blended Learning In Introductory Principles Of Accounting Course
Authors: Du Chan
Published: February 2016

This paper examines whether a blended course that introduces lower-level education online learned by students before they come into class and after class online assignments and online discussions enhances student performance for an introductory principles of accounting course over the period 2009-2010. The blended course design includes (1) before-class online quizzes, (2) after-class online homework assignments and online quizzes, (3) after-class comments postings, and (4) company case and project online postings. The regression results show that the above designed blended course improves the student final examination/course performance through in-depth in class activities after controlling for prior GPA, math grade, gender, transfer, homework grade, online quiz grade, and in-class exercise grade.
Which Introductory Programming Approach Is Most Suitable For Students: Procedural Or Visual Programming?
Authors: Eid Chaker , Millham Richard
Published: February 2016

In this paper, we discuss the visual programming approach to teaching introductory programming courses and then compare this approach with that of procedural programming. The involved cognitive levels of students, as beginning students are introduced to different types of programming concepts, are correlated to the learning processes of programming. Our hypothesis is that if beginning students are introduced to programming concepts by means of a console-based procedural programming approach, they perform better in subsequent visual programming higher level courses. The performance of two groups of students, one group who began with the console-based procedural programming approach and then advanced to a higher level visual programming course and the other group which began with a lower level visual programming course before proceeding to the same higher level visual programming course, is measured, analysed, and the results are reported, with statistical analysis, and correlated to the hypothesis.
Training Requirements Of Entry Level Accountants: CA (India) vs. CPA (US)
Authors: Arora Alka
Published: February 2016

In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an entry level Chartered Accountant (CA) in India with the training requirements and costs to become an entry level Certified Public Accountant (CPA) in the US. This topic is important because of the controversy that surrounds the quality of the training received by accountants in India who prepare tax returns for US clients. Section 7216 of the Internal Revenue Code requires written taxpayer consent before a tax return is outsourced to an overseas tax preparer. The article provides relevant information that may be shared with clients.
Teaching Time Value Of Money Using An Excel Retirement Model
Authors: Arellano Fernando , Mulig Liz , Rhame Susan
Published: February 2016

The time value of money (TVM) is required knowledge for all business students. It is traditionally taught in finance and accounting classes for use in various applications in the business curriculum. These concepts are also very useful in real life situations such as calculating the amount to save for retirement. This paper details a retirement model that can be built during class to teach TVM. While traditional teaching methods give small pieces of the TVM picture, then exercises to reinforce that partial knowledge, this model incorporates many TVM techniques into one Excel modeling exercise. The model incorporates both TVM functions that are included in Excel and other formulas that must be entered into Excel by the student modeler. Unlike some other articles that focus on how much should be saved annually assuming a constant salary, this exercise focuses on a percentage of income to be saved. The model also addresses an assumed growth factor in the salary and the issue of inflation. This modeling tool is presented to adults in graduate level classes, so it incorporates the fact that they might already have some savings coming into this retirement planning exercise. This method of teaching TVM has several objectives. Primarily, the exercise contributes to the learning of TVM concepts and techniques. It also shows how the equations modeled here can be used to solve retirement planning questions, while contributing to the personal financial literacy of students, and improving model building skills in Excel.
Using Business Plans For Teaching Entrepreneurship
Authors: Zimmerman John
Published: February 2016

Many educators use the preparation of a Business Plan as a culminating assignment in entrepreneurship courses. Additionally, a number of institutions and organizations conduct business plan competitions to further entrepreneurship education. The objective for both of these exercises is to prepare student entrepreneurs for the challenging task of authoring a coherent and compelling document to communicate their proposed new venture to a variety of audiences including potential investors, lenders, employees, and partners. Some research shows that business plans are not always the key success factor for the success of new ventures, but the exercise of writing a business plan is an important planning tool for entrepreneurs and a valuable integrative educational process for students, because it requires the student to employ concepts from a variety of their courses including marketing, finance, accounting, strategy, operations, and human resources. This paper provides a case study of a recommended method for teaching students how to prepare business plans using the best known methods from the literature, and from the requirements of organizations that finance new ventures. The case study also provides suggested tools for writing the business plan, and a rubric for evaluating the plan.
Leadership Training In An MBA Program Using Peer-led Team Learning
Authors: Dobson Gregory , Frye Robin , Mantena Ravi
Published: February 2016

Leadership training is an important part of any MBA program, but is often difficult to provide in an effective way. Over the last three years, we implemented a program of Peer-Led Team Learning in two core courses of our MBA curriculum, which we believe provides a good solution. The program combines leadership training with practical hands-on application of the ideas taught, and provides for an effective feedback loop. Response to the program has been overwhelmingly positive. The program and benefits for learning leadership are discussed in this paper.
Computer Literacy In Undergraduate Business Education: The Case For The Adult Fast Track Programs
Authors: Barrera Juan Carlos
Published: February 2016

Industrialized nations have invested a great deal of public and private resources to facilitate access to information technologies (ITs) and to adjust their cultures and societies to them. These efforts are commonly associated with the idea of expanding computer literacy from higher education institutions to business organizations. Computers have fundamentally altered how we live and work, as well as how we learn and have transformed the world into a global community. Moreover, business organizations have struggled to train and to turn their workforce into a computer literate group that keeps a breast of changes in computing and information technologies, since most of the work does not rely on standardized literacy levels to perform well. This paper presents an examination on current computer literacy skills between groups of adult students enrolled in accelerated undergraduate business programs in the USA and in Germany. Special emphasis is granted to the discussion of the similarities and differences found in computer literacy skills and the implications associated with having literate and illiterate groups in the workplace.