bluuebunny/crossref_metadata_2025 huggingface dataset:
Fertilization Scenarios in Sprinkler‐Irrigated Corn under Mediterranean Conditions: Effects on Greenhouse Gas Emissions
Authors: Álvaro-Fuentes Jorge , Arrúe José Luis , Cantero-Martínez Carlos , Isla Ramón , Plaza-Bonilla Daniel , Quílez Dolores
Published: May 2016

Core Ideas

Soil GHG emissions were quantified in four fertilization scenarios in irrigated corn.

Fertilization scenarios had minor effect on CO2and CH4emissions.

Soil mineral N level affected N2O emissions and yield‐scaled N2O emissions.

Agricultural soils emit greenhouse gases (GHG). Excessive application of N fertilizer may lead to the accumulation of mineral N in the soil, which is susceptible to loss to the environment. The objective of this study was to quantify the effect of two levels of available mineral N before planting (L, low; H, high) and two rates of NH4NO3fertilizer (0 and 300 kg N ha−1) on soil CH4, CO2, and N2O emissions in a sprinkler‐irrigated corn (Zea maysL.) field located in northeastern Spain during two growing seasons (2011 and 2012). For both soil N levels at planting, several sampling dates showed higher N2O emissions in the 300 kg N ha−1treatment than the 0 kg N ha−1treatment. Applications of N fertilizer resulted in a short‐lived increase of N2O emitted. Differences among fertilization treatments were found for soil CO2emissions in 2011 and for soil N2O emissions in 2011 and 2012. No differences were found between treatments for CH4. In the 2012 season, the application of 300 kg N ha−1in the L scenario reduced N2O yield‐scaled emissions (g N2O‐N kg−1aboveground N uptake) by 30% due to a significant increase in corn yield (7.6 Mg grain ha−1) compared with the treatment without N. Conversely, under the H scenario, N application doubled yield‐scaled N2O emissions. Results of this study demonstrate that fertilization strategies need to take into account mineral N levels in the soil before sowing to reduce GHG emissions during the growing season.
Antiulcer Effect of Formulation of Aloe Vera and Liquorice Againt Aspirin Induced Peptic Ulcer
Authors: Reddy V. Tejasvi , Kumar S. Hari Hara , Bakshi Vasudha
Published: May 2016

Gastric ulcers are the bowel diseases which develop chronically through a span of time because of acidity and disorderliness in eating habits as well. The aforementioned work is the novel approach to evaluate the antiulcer activity of the aloe vera and liquorice herbal formulation which never been reported before. The anti-ulcer activity of Herbal formulation of Aloe Vera and Liquorice was studied in rats and was compared with Omeprazole as standard. Ulcers was induced in rats by means experimental model using aspirin. The Anti-ulcer Herbal formulation is having significant activity in animal models used, as compared to the standard drug Omeprazole.
Method Development and Its Validation for Simultaneous Estimation of Domperidone and Esomeprazole by RP-HPLC in Combination Tablet Dosage Form
Authors: Reddy V. Tejasvi , Kumar S. Hari Hara , Haque M Akiful , Bakshi Dr. Vasudha
Published: May 2016

A simple and validated reverse phase high performance liquid chromatography (RP-HPLC) method was developed for simultaneous estimation of Esomeprazole and Domperidone. Different HPLC Chromatographic conditions were used to find out the optimum chromatographic condition for best elution of drugs. Good chromatographic separation was achieved on Develosil ODS HG-5 RP C18 (15cmX4.6mm, 5μm Particle size), analytical column using a mixture of Potassium dihydrogen phosphate buffer pH: acetonitrile in the ratio of 45:55 v/v used as mobile phase at the flow rate of 1 ml/min and detector wavelength at 284nm. The validation of the proposed method was carried out for specificity, linearity and range, accuracy, precision, limit of detection and limit of quantification. Linearity range was found to be 0-140 μgg/ml and 0-150 μgg/ml with correlation coefficients of 0.995 & 0.994 and retention time of 2.59 and 3.85 min for Domperidone and Esomeprazole respectively. The LOD was found to be 0.341 μg/ml and 2.031 μg/ml and LOQ was found to be 1.023 μg/ml and 6.093 μg/ml respectively. The result shows the developed method is yet another suitable method for assay and stability studies which can help in the analysis of Domperidone & Esomeprazole in different formulations.
Dinamika Perkembangan Pariwisata Pusaka: Tinjauan dari Sisi Penawaran dan Permintaan di Kota Bandung
Authors: Patria Teguh Amor
Published: May 2016

Tourism is one of the largest industries in the world today, and heritage tourism is one tourism segment that has shown a rapid growth. Heritage tourism in Indonesia only began to grow in the beginning of this millennium, marked by emergence of heritage tourism organizations in a number of major cities. In the city of Bandung, heritage tourism activities were initially organized in 2003 following the birth of Bandung Trails. The organization has been active in organizing heritage tours annually. Identification of heritage tourism development, both from demand and supply side, is the goal of a research that became the basis for this paper. The type of the research is qualitatiive and the population taken was the participants of tours organized by the Bandung Trails between 2003 and 2007. Samples were chosen randomly involving around 750 respondents who were given questionnaires from which primary data of profiles and demand patterns were generated. Aside from that, secondary data from literatures were used to identify the conditions of heritage tourism products at the supply side. Heritage tourism is a new phenomenon in Bandung that began to develop in the early millennium and pioneered by grassroots communities in heritage conservation. Findings of this research include, from the supply side, some challenges in the development of heritage tourism in Bandung, such as weak law enforcement, limited economic condition of local communities, and lack of attachment between the communities and heritage objects. From the demand side, heritage tourists in Bandung was domnated by young people aged 19-30 (78%) and it is assumed that there is a connection between level of education and interest in heritage tourism.
Pengembangan Kompetensi Sumber Daya Manusia untuk Mencapai Career Ready Professional di Universitas Tanri Abeng
Authors: Azmy Ahmad
Published: May 2016

This article discusses the development of competence in achieving organizational goals. This research discusses how the competence development of human resources in achieving the organization's motto, that is Career Ready Proffesional in Tanri Abeng University. This research objective is to analyze the organization's role in developing the human resource competencies in achieving organizational goals. The method used is descriptive. This research compared the theories related to the topic of research with applications that have been carried out and reinforced by previous studies. The results showed that development of human resource competencies needs to be done in achieving organizational goals. Organizational development and change must be done simultaneously and measured the results within a certain time. Both processes require competencies that are required by all members of the organization. Increased competence can be done by providing the process of knowledge transfer between members of the organization. The key of success is the commitment and communication.
Pengukuran Orientasi Pasar pada Jenis Usaha Mikro, Kecil, dan Menengah
Authors: Hidayat Cecep
Published: May 2016

The problem often faced in measuring market orientation of a business unit is to determine exact indicators of measurement. Small and medium-sized enterprises certainly have different characteristics that require appropriate indicators to measure market orientation. The objective in this study is to determine the dimensions and indicators for measuring market orientation in small and medium enterprise. To achieve the marketing objectives, marketing strategies are formulated that will adapt to internal and external environment. Strategic marketing is a marketing strategy based on market-driven. It means that the market needs is the basis of a marketing strategy. Research applied literature study with primary reference sources journal articles and books that discuss market orientation. Results of this literature study recommend that the dimension of the customer focus and competitor orientation is two dimensions that can be applied to measure market orientation for small and medium enterprises.
Prinsip Keadilan dalam Pajak atas UMKM
Authors: Endrianto Wendy
Published: May 2016

The purpose of this study is to provide a clear view and criticize opposing dualism that occurs between the spirit of the government in the pursuit of more dominant country’s revenue target (As in the issuance of PP 46 in 2013), compared to provide convenience to Small and Medium Enterprises (SMEs) in calculating, depositing, and reporting of Income Tax payablee in order to encourage SMEs to more easily gain access to the financial sector, capital and bank credit. However, whether the regulations are in accordance with the principles of justice that should be owned by every tax legislation? The method used was a descriptive study of the regulation and related legislation, and is expected to be a positive input to the Government, especially the Directorate General of Taxation (DGT).
Analisa Korelasi Return Indeks – Indeks Saham terhadap Indeks Harga Saham Gabungan pada Bursa Efek Indonesia
Authors: Mulyono Mulyono
Published: May 2016

Stock market generally has the stock price index that measures the performance of stock trading, the Indonesia Stock Exchange has a stock price index that is widely known as Jakarta Composite Index (IHSG). During its development, the Indonesia Stock Exchange has many alternative indexes that measure the performance of stock trading. Research that is to be conducted on the correlation between return of the stock index listed in Indonesia Stock Exchange and return of Jakarta Composite Index. Return stock index listed on the Indonesia Stock Exchange, namely, LQ45 Index, Jakarta Islamic Index (JII), KOMPAS100 Index, BISNIS-27 Index, PEFINDO25 Index and SRI-KEHATI Index, has a close relationship with the return Jakarta Composite,Index which is a reflection of the movement of all existing stock in the market. Return of stocks index that have the highest coefficient correlation is KOMPAS100 In dex, which have return index coefficient correlation is 0.949, thus KOMPAS100 Index that consisting of 100 stocks, based on the results of the study can be used as an alternative investment to get a return that is at least equal or close to the yield given by Jakarta Composite Index(IHSG) that consists of 445 stocks
Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle
Authors: Sari Nuraini , Hunar Ririn Susanti
Published: May 2016

The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in Indonesia. There are three steps conducted in this study. First, using information provided by UK Her Majesty's Revenue and Customs (HMRC) and other related articles, find methods used by Starbucks UK to minimize the tax bill. Second, find Organisation for Economic Co-Operation and Development (OECD) viewpoint regarding Starbucks Corporation cases. Third, analyze how Indonesia’s transfer pricing rules will work if Starbucks UK’s cases happened in Indonesia. The results showed that there were three inter-company transactions that helped Starbucks UK to minimize the tax bill, such as coffee costs, royalty on intangible property, and interest on inter-company loans. Through a study of OECD’s BEPS action plans, it is recommended to improve the OECD Model Tax Convention including Indonesia’s domestic tax rules in order to produce a fair and transparent judgment on transfer pricing. This study concluded that by using current tax rules, although UK HMRC has been disadvantaged because transfer pricing practices done by most of multinational companies, UK HMRC still cannot prove the transfer pricing practices are not consistent with arm’s length principle. Therefore, current international tax rules need to be improved.
Analysis of Factors That Affects the Capital Structure within Companies Included in the Index of LQ45 during 2011 - 2013
Authors: Rufina Dominica , Ariyanto Stefanus , Lesmana Theresia
Published: May 2016

This study aims to determine the factors of ROA, Asset Structure, Sales Growth, and Firm Size affecting Capital Structure. The population in this study is the companies included in the Index LQ45 Indonesia Stock Exchange from the period 2011 to 2013, the data of a total of 270 listed companies in LQ45 during that period, only 90 corporate data that successively included in the index LQ45. The data used in this study uses secondary data from the Indonesia Stock Exchange website www.idx.co.id. In the process of data analysis and testing the assumptions of classical hypothesis testing using multiple linear regression analysis using SPSS v20.00. The results showed that partially variable ROA, Asset Structure, and Firm Size has a significant influence on the Capital Structure, Growth Sales whereas variable has no influence on the Capital Structure. Simultaneously ROA, Asset Structure, Sales Growth, and Firm Size effect on Capital Structure.
The Application of Dragon Fruit Peels as a Dye in Red Velvet Cake
Authors: Wahyuningtias Dianka
Published: May 2016

Red Dragon fruit peel that has a high antioxidant content is very useful and suitable processed into natural coloring in household industry are easily processed. One product to apply it is the Red Velvet Cake. Red Velvet Cake is basically uses natural coloring from the bits fruit and instant food coloring. This discussion will create a research that is attempting to replace the instant food coloring and natural food coloring from the bit that is commonly used in Red Velvet Cake by making use of the Dragon fruit that is considered to be food wastes. This research aims to provide a new alternative natural food coloring in the Red Velvet Cake. Experimental research is used by doing experiments and planned and systematic testing to Red Velvet Cake, and by collecting primary data and secondary data as well. All data is presented in a descriptive with SPSS. From the results of mean average can be inferred that the Red Velvet Cake using natural food coloring from Red Dragon fruit is acceptable to the community.
The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap
Authors: Thomas Gen Norman
Published: May 2016

This study is in research domain of behavioral accounting that is based on the current aspect is still interesting to explore.This study aims to reveal differences in perceptions of students, auditors and company managers to public accountant responsility related to expectation gap that includes fraud disclosures, maintain of independence, providing early warning of possibility of business failure, violation of law and improving audit quality. This research is quantitative research using descriptive and comparative research method. Data collective tehnique use survey method with sample was determined by non probability under convenience sample. Data quality was examined with using cronbach’s alpha shows the data is valid and realible. Data normality test used independent t test showed data in normal curve, no multicolinearity and no hetrogenity. First to fifth hyphotesis showed the difference of perception amongs PPAk students, KAP’s auditors and company managers to public accountant responsibility in various dimensions of expectation gap in Jakarta.
The Role of Person-Environment Fit in Mediating The Effects of Company Culture toward Employees’ Turnover Intention in PT. Berca Hardayaperkasa
Authors: Nursanti Tinjung Desy , Masruroh Masruroh , Maharani Andela Putri
Published: May 2016

The purpose of this study was to investigate the mediating effect of person-environment fit on the relationship between organizational culture and staff turnover intention. Data were obtained from permanent employees who were working in unit business at PT.Berca Hardayaperkasa (n = 75). This research method is explanatory survey. This type of research is associative. The analysis used in this study is a path analysis. The results indicate that the organizational culture has a significant influence to the staff turnover intention and person-environment fit has a significant mediating influence on the relationship between organizational culture with staff turnover intention.
The Effects of Financial Ratio and Market Based Ratio toward the Stock Price of Manufacturing Industry Sector in Indonesia Stock Exchange
Authors: Mulyono Mulyono
Published: May 2016

The research objectives to examine the magnitude of the significant influence between financial ratios and the market based ratio toward the stock price of manufacturing industry sector in Indonesia Stock Exchange (IDX). In accordance IDX data by December 2013, the number of companies, included in the stock of the manufacturing industry sector, is 139 companies. Based on the analysis, it is concluded that the variable return on assets (ROA) and price to book value (PBV) has positive influence on stock prices. It can be interpreted that the higher the return on assets ratio and price to book value, the more positive influence on the increase of the stock price. The variable debt to equity ratio (DER) and price earnings ratio (PER) has negatively influence the stock price on the stock of manufacturing industry sector. This can be interpreted the higher the value of the debt to equity ratio and price earnings ratio, the more negatively influence on the decrease stock price.
The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia
Authors: Lidiyawati Lidiyawati , Wulandari Ratih
Published: May 2016

This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.
The Factors That Influence Consumer Decisions in Purchasing Products in Alfamart Minimarket in Pinang, a Subdistrict of Tangerang
Authors: Nawawi Muhammad Tony , Ikhaz Muhammad Safiqi
Published: May 2016

This study analyzes the factors that influence consumer decisions in purchasing products in Alfamart minimarket in Pinang, a subdistrict of Tangerang. The population in this study is the consumers of householdproducts that is retailed in minimarket Alfamart. The sampling technique used is purposive random sampling and samples are taken from 200 consumers. The purpose of the study is to examine and analyze the factors that may affect consumers decisions in purchasing products on Alfamart mini market. The method of analysis is multiple regression analysis and assumptions test. The validity and reliability test is done by using the help ofSPSS (Statistical Program for Society Science) versus16:00. The analysis shows that all positive significant factors affect consumers decisions in purchasing products and it is evidenced by the significance 0.000<0.05,and the factor of location has no significance as evidenced by the significance value 0.478>0.05 and the value of R Square value 0.369, it means that it is only 36.9% of consumer decisions are influenced by factors of locations.
Monitoring the human rights to water and sanitation: an analysis of policy in Pacific island countries
Authors: Kohlitz Jeremy , Chong Joanne , Willetts Juliet
Published: May 2016

Government monitoring of water and sanitation services is a critical step in realising the human rights to water and sanitation (HRWS). In this study we investigated the national water and sanitation policies of 13 Pacific island countries (PICs) to understand how they envision monitoring the water and sanitation service delivery dimensions put forth by the HRWS framework. In particular, we analysed the policies for fundamental aspects of good monitoring governance and sought to learn how strongly monitoring of each service delivery dimension was represented in the policies. We found that delineation of roles and responsibilities and defined information flows are generally underdeveloped, and that the policies tend to give precedence to monitoring the service delivery dimensions of availability, quality, and sustainability over accessibility, affordability, acceptability, and equality. Donors have considerable influence on which dimensions receive the most emphasis in the policies. If realisation of the HRWS is to be effectively supported in PICs, PIC governments and supporting donors must continue to refine national policy to clarify aspects of good monitoring governance and to be more inclusive of monitoring a wider range of service delivery dimensions.
Understanding Nature Sports Organizations in Portugal
Authors: de Melo Ricardo J. E. S. , Gomes Rui A. M.
Published: May 2016

Although Nature Sports are considered a growing phenomenon around the world, there is a lack of research and data about the organizations that are developing these activities. The purpose of this paper is to characterize the Nature Sports Organizations operating in mainland Portugal. Data was obtained through an online survey questionnaire applied to organizations which promoted Nature Sports in Portugal, both from private and public sectors, and 166 answers were obtained. Three main types of organizations were found based on their legal form and organizational vocation: sport tourism companies, sport clubs, and associations (environmentalists, cultural, sportive, recreational and others) which were further characterized by their organization profile, supply and demand. The results show significant statistical differences between the different types of organizations regarding their age, number of collaborators, and type of activities offered, as also the number and provenience of the practitioners. The data also enclose implications for the Nature Sports policies and Nature Sports Organizations management that will be discussed.
Physical Activities-Legal Horizon and Sports Regulation as Lex Specialis: Lex Sportiva
Authors: Panagiotopoulos Dimitrios P.
Published: May 2016

The physical movement and the athletic movement and, furthermore, the whole of the physical activity, are distinct from other activities due to the organization on the basis of which it is practiced, to the way it is conducted and implemented and to the objectives which it involves.

The legal entities in general and the ones of the sports sector in particular have been constituted so as to cover specific social needs, in accordance with the provisions of the applicable regulations and the ones of the Constitution.

In Physical Education and Sport there are many interesting legal entities, some governed by Private Law and some by Public Law.

This athletic action and particularly the sports contest can be achieved only within a specific framework of rules governing the contest and of rules of law, so as for all the above mentioned issues to be regulated.

The physical and the athletic activity, as sports’ manifestations, regulated by legal rules, constitute a specific cognitive field for both the sports science and the legal one. Sports rules are established in order to cover public and private interest in sport in the context of national and international sport activity. Sports rules, as the rules of the game, prevail over ordinary rules of law since they have been specially enacted for specific sports activities.

The rules of ordinary law apply in sports for many issues. They may apply directly due to the lack of special sports rules or indirectly by absorption with analogous adaptation and implementation where appropriate.
On variations of quasi-cauchy sequences in cone metric spaces
Authors: Çakallı Hüseyin
Published: May 2016

sequence (xn) of points in a topological vector space valued cone metric
space (X,?) is called p-quasi-Cauchy if for each c ??K there exists an n0 ?
N such that ?(xn+p,xn)- c ??K for n ? n0, where K is a proper, closed
and convex pointed cone in a topological vector space Y with ?K?0. We
investigate p-ward continuity in topological vector space valued cone metric
spaces. It turns out that p-ward continuity coincides with uniform
continuity not only on a totally bounded subset but also on a connected
subset of X.
An optimal control problem with final observation for systems governed by nonlinear Schrödinger equation
Authors: Yildirim Aksoy , Aksoy Eray , Kocak Yusuf
Published: May 2016

In this paper, an optimal control problem with final observation for systems
governed by nonlinear time-dependent Schr?dinger equation is studied. The
existence and uniqueness of the solution of considered optimal control
problem are proved. The first variation of objective functional is obtained
and a necessary optimality condition in the variational form is given.
Characterizations of H-J matrices
Authors: Akgun Fatma , Rhoades Billy
Published: May 2016

In this paper we provide two characterizations of H-J generalized Hausdor
matrices. The first is a recursion relationship among each nonzero triangular
array consisting of three terms, and the second is a generalization of the
classical Hurwitz-Silverman theorem to H-J Hausdor matrices.
Stochastic optimal control problem of constrained switching system with delay
Authors: Aghayeva Charkaz
Published: May 2016

This paper concerns the stochastic optimal control problem of switching
systems with delay. The evolution of the system is governed by the collection
of stochastic delay differential equations with initial conditions that
depend on its previous state. The restriction on the system is defined by the
functional constraint that contains state and time parameters. First, maximum
principle for stochastic control problem of delay switching system without
constraint is established. Finally, using Ekeland?s variational principle,
the necessary condition of optimality for control system with constraint is
obtained.
On the spaces of Nörlund almost null and Nörlund almost convergent sequences
Authors: Tuğ Orhan , Başar Feyzi
Published: May 2016

In this article, the sequence spaces f0(Nt) and f (Nt) are introduced as the
domain of N?rlund mean in the spaces f0 and f of almost null and almost
convergent sequences which are isomorphic to the spaces f0 and f ,
respectively, and some inclusion relations are given. Additionally, alpha,
beta and gamma duals of the sequence spaces f0(Nt) and f (Nt) are determined.
Finally, the classes (?(Nt):?) and (?:?(Nt)) of matrix transformations are
characterized for given sequence spaces ? and ? together with two Steinhaus
type results.
Some remarks on topologized groups
Authors: Kocinac Ljubisa
Published: May 2016

We define and study classes of topologized groups, in particular
paratopological groups, related to precompactness and to several boundedness
properties of topological groups and uniform spaces.
Path-set induced closure operators on graphs
Authors: Slapal Josef
Published: May 2016

Given a simple graph, we associate with every set of paths of the same
positive length a closure operator on the (vertex set of the) graph. These
closure operators are then studied. In particular, it is shown that the
connectedness with respect to them is a certain kind of path connectedness.
Closure operators associated with sets of paths in some graphs with the
vertex set Z2 are discussed which include the well known Marcus-Wyse and
Khalimsky topologies used in digital topology. This demonstrates possible
applications of the closure operators investigated in digital image analysis.
Investor Reaction to the Prospect of Mandatory Audit Firm Rotation
Authors: Reid Lauren C. , Carcello Joseph V.
Published: May 2016

The PCAOB recently considered implementing mandatory audit firm rotation in hopes of better aligning auditors' interests with investors' interests, suggesting that the PCAOB views long auditor tenure as problematic. However, the accounting profession argues that long tenure actually improves audit quality. This study provides insight into investors' views by evaluating the market's reaction to events related to the potential adoption of rotation that occurred between 2011 and 2013. The results provide some evidence that the market reacts negatively (positively) to events that increased (decreased) the likelihood of rotation, although these results are sensitive to the market index used to calculate abnormal returns. More importantly, particularly given the lack of a U.S.-specific control group, cross-sectional tests provide strong evidence that the market reaction is more negative (positive) on dates that increased (decreased) the likelihood of rotation given longer auditor tenure. Moreover, we also find that the market reaction is more negative (positive) on dates that increased (decreased) the likelihood of rotation given a Big 4 auditor.

Data Availability: Data are available from public sources identified in the text.
The Effect of National Culture on Auditor-in-Charge Involvement
Authors: Bik Olof , Hooghiemstra Reggy
Published: May 2016

Regulators and professional accounting bodies have identified auditor-in-charge involvement as one of the key indicators of audit quality. A potentially important, yet overlooked, issue is that auditor-in-charge involvement is affected by numerous contextual factors. In this study, we aim at advancing our understanding of what affects differences in auditor-in-charge involvement by focusing on the influence of national culture in general and power distance, (in-group) collectivism, and uncertainty avoidance in particular. Based on archival, proprietary data from a Big 4 audit firm comprising time-record data of 2,251 individual audit engagements in 50 countries, we find robust evidence supporting our expectations that differences in the extent of auditor-in-charge involvement are negatively associated with power distance and (in-group) collectivism, and positively with uncertainty avoidance. An implication of our findings is that, while the extent of auditor-in-charge involvement may serve as a relevant audit quality indicator, regulators, firms' management, and academics need to take culture into account and may want to consider different thresholds for different regions in the world. Hence, unless the role of culture is well understood, the use of auditor-in charge involvement as an audit quality indicator could be uninformative or even misleading.
An Analysis and Taxonomy of Disclosure Controls and Procedures Effectiveness
Authors: Weirich Thomas R. , Olsen Lori
Published: May 2016

With the passage of the Sarbanes-Oxley Act, there has been much discussion and analysis of Section 404 dealing with management's and the external auditor's evaluation of internal controls over financial reporting (ICFR). However, Section 302 of the Act requires management to evaluate their disclosure controls and procedures (DC&P) and report on the effectiveness of such controls in their 10-Q and 10-K filings. This paper explains the SEC's differentiation of ICFR and DC&P and attempts to report on the effectiveness of DC&P utilizing the Audit Analytics database. The data show that DC&P have been ineffective, as reported by management in their 10-K filings, ranging from a low of 13.75 percent to a high of 33.91 percent of observations over the 11-year period from 2004 through 2014. The paper concludes with potential research issues related to DC&P.
The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements
Authors: Hermanson Dana R. , Houston Richard W. , Stefaniak Chad M. , Wilkins Anne M.
Published: May 2016

This study examines the work environment in the audit division of large public accounting firms. Based on 18 semi-structured interviews (eight partners and ten staff auditors currently or recently employed by large public accounting firms), we find that the interviewees cite several positive aspects of auditing careers including the people, intellectual stimulation, challenge, and responsibility. However, they also cite significant negatives, including PCAOB regulation, stress, and hours. None of the staff interviewees plans to stay in public accounting long term, and while all of the partners would recommend public accounting to others, most focused only on public accounting as a place to start a career. The findings raise a number of concerns regarding the profession's ability to sustain the quality of its human capital, especially since there are no signs of a radically improved work environment in public accounting that may appeal to Millennials. We conclude by discussing possible improvements in the public accounting work environment that would address the issues raised in the interviews.
A Call for a More Measured Approach to Reporting and Interpreting PISA Results
Authors: Rutkowski Leslie , Rutkowski David
Published: May 2016

In the current article, we consider the influential position of the Programme for International Student Assessment (PISA) and discuss several methodological areas that demonstrate the need for caution when using and interpreting PISA results. We motivate our argument by briefly describing the program’s increased influence in educational policy over time. Subsequently, we describe the methodological areas of interest, including sampling participants, the achievement estimation model, and measuring trends. We also offer our perspectives on how the Organisation for Economic Co-operation and Development might productively and more clearly communicate PISA’s limitations.
Who Is Opposed to Common Core and Why?
Authors: Polikoff Morgan S. , Hardaway Tenice , Marsh Julie A. , Plank David N.
Published: May 2016

Rising opposition to the Common Core Standards (CCS) has undermined implementation throughout the country. Yet there has been no scholarly analysis of the predictors of CCS opposition in the populace. This analysis uses poll data from a statewide poll of California voters to explore the demographic and policy predictors of CCS opposition. We find opposition strongly associated with views about President Obama, several education policy issues (especially testing), and two mis/negative conceptions about the standards. We advocate future work using poll data to understand public opinion on education issues.
Identification of Principal Causal Effects Using Additional Outcomes in Concentration Graphs
Authors: Mealli Fabrizia , Pacini Barbara , Stanghellini Elena
Published: May 2016

Unless strong assumptions are made, nonparametric identification of principal causal effects can only be partial and bounds (or sets) for the causal effects are established. In the presence of a secondary outcome, recent results exist to sharpen the bounds that exploit conditional independence assumptions. More general results, though not embedded in a causal framework, can be found in concentration graphical models with a latent variable. The aim of this article is to establish a link between the two settings and to show that adapting and extending results pertaining to concentration graphical models can help achieving identification of principal casual effects in studies when more than one additional outcome is available. Model selection criteria are also suggested. An empirical illustrative example is provided, using data from a real social experiment.
Chemical bile duct embolization for chemical hepatectomy, long term efficacy and feasibility in rats
Authors: Shrestha Anuj , Zhou Yong , Mao Hui , Li Fu-yu , Ma Wenjie , Yang Qin , Zhang Yong-qiong , Feng Huan , Zhang Wei , Cheng Nan-sheng
Published: May 2016

Background: Hepatolithiasis is the presence of calculi within the intrahepatic bile ducts. It represents a significant problem in hepatobiliary surgery because of its high recurrence rate and the associated intra-operative and post-operative risks. This study was designed to explore the long-term efficacy of chemical biliary duct embolization (CBDE) to treat recurrent hepatolithiasis and to explain the mechanism of CBDE.Aims and Objectives: To investigate the long term efficacy of chemical bile duct embolization (CBDE) on the targeted hepatic lobe and to explain the mechanism of CBDE to achieve chemical hepatectomy. Materials and Methods: The median biliary duct of rats were embolized with phenol and N-butyl-cyanoacrylate. The short-term (6 weeks) and long-term (12 weeks) effects of chemical bile duct embolization were compared by observing the degree of atrophy, fibrosis, and proliferation of collagen fibers and apoptosis of hepatocytes of the embolized hepatic lobe. The feasibility and effectiveness of chemical hepatectomy were analyzed by histology, Western blot analysis of collagen I fibers and assessment of hydroxyproline content.Results:  After 6 weeks of the procedure, destruction of hepatocytes, fibrosis and "self-cut" was seen only in the periphery of the targeted hepatic lobe. Whereas after 12 weeks, complete destruction of hepatocytes, and replacement with proliferative bile ductules and collagen fibers leading to complete fibrosis and "self-cut" phenomenon in the whole targeted hepatic lobe was seen. Collagen I expression in the 6-weeks treatment group and 12-weeks treatment groups were 4 times and 12 times higher than that in the Sham operated (SO) group respectively (P<0.05). In addition, there was increase in hepatic hydroxyproline content (HYP) approximately by sevenfold in 6-weeks treatment group and twentyfold in 12-weeks treatment group after CBDE, when compared to that in the SO group (P<0.05).Conclusion: Chemical bile duct embolization can achieve ideal effect of chemical hepatectomy in the whole targeted lobe.Asian Journal of Medical Sciences Vol. 7(3) 2016 41-46
Best Fit Void Filling Segmentation Based Algorithm in Optical Burst Switching Networks
Authors: Rauniyar A. K. , Mandloi A. S.
Published: May 2016

Optical Burst Switching (OBS) is considered to be a promising paradigm for bearing IP traffic in Wavelength Division Multiplexing (WDM) optical networks.  Scheduling of data burst in data channels in an optimal way is one of a key problem in Optical Burst Switched networks. The main concerns in this paper is to schedule the incoming bursts in proper data channel such that more burst can be scheduled so burst loss will be less. There are different algorithms exists to schedule data burst on data channels. Non-preemptive Delay-First Minimum Overlap Channel with Void Filling (NP-DFMOC-VF) and Non-preemptive Segment-First Minimum Overlap Channel with Void Filling (NP-SFMOC-VF) are best among other existing segmentation based void filling algorithms. Though it gives less burst loss but not existing the channel utilization efficiently. In this paper we propose a new approach, which will give less burst loss and also utilize existing channels in efficient way. Also analyze the performance of this proposed scheduling algorithm and compare it with the existing void filling algorithms. It is shown that the proposed algorithm gives some better performances compared to the existing algorithms.

Journal of Advanced College of Engineering and Management, Vol.1, 2015, pp. 1-10

 
Post Construction Effectiveness of Kathmandu-Naubise Alternative Road
Authors: Bhatta Anjana
Published: May 2016

Transportation is the backbone of the economic development of any developing country. Therefore, Nepal has emphasized on the construction of new roads both in the rural and urban areas. But there are various types and degrees of environmental problems associated with the construction of roads in Nepal. Kathmandu-Naubise Alternative Road has been taken in the case study for the research work. The project directly deals with the Twelve Environmental issues and their performance indicators which are contain in EMAP. This study emphasizes on the mitigation measures implementation in the project. This study has evaluated the degree of effective implementation of mitigation measures.
The study has evaluated the arrangement in the project design and implementation aspects. It is concluded that the enforcement in the implementation is the key to the success of the project.

Journal of Advanced College of Engineering and Management, Vol. 1, 2015, pp. 25-33
Open Channel Surges
Authors: Pandey Bharat Raj
Published: May 2016

The open channel Surges due to sudden changes of flow depth creates Celerity (Wave Velocity) in the flow in addition to the normal water velocity of the channels. These waves travel in the downstream and sometimes upstream of the channels depending on the various situations. The propagation of the Surges becomes positives or negatives depending on its crest and the trough of the waves. Therefore, on this topic, these principals are presented in the analytical methods.

Journal of Advanced College of Engineering and Management, Vol. 1, 2015, pp. 35-43
Some Classical Sequence Spaces and their Topological Structures
Authors: Pahari Narayan Prasad
Published: May 2016

The aim of this paper is to study some of the   basic scalar and vector valued sequence spaces. We also study the topological structures of some of the basic sequence spaces when topologized through a norm or a paranorm.

Journal of Advanced College of Engineering and Management, Vol. 1, 2015, PP. 59-65
Superior Venacava Thrombus-A Case Report
Authors: Sah Bijay , Shrestha Krishna Gopal , Tiwari Kaushal Kishor , Reddy D. Jayapal
Published: May 2016

Superior venacava (SVC) thrombus is a condition requiring immediate diagnosis and treatment. SVC thrombus causes obstruction of blood flow through the SVC resulting in severe decrease in venous return from the head, neck and upper extremity to the heart. The presenting symptoms of SVC obstruction include headache, hoarseness of voice, dyspnea, and laryngeal edema, dizziness, swelling of face, neck, and upper extremity. We hereby present a case of SVC thrombus who presented to the casualty department of COMS-TH with features of SVC syndrome which was diagnosed and managed promptly.JCMS Nepal. 2016;12(1):33-5.
Role of transabdominal ultrasound in detection of ectopic pregnancy
Authors: Thapa Narayan Bikram , Dwa Yam Prasad
Published: May 2016

Background & Objectives: Ectopic pregnancy is one of the common medical emergencies encountered in the clinical practice. Confirmation of diagnosis is usually done by urine pregnancy test and transabdominal sonography. Thus, the present study is carried out to determine the role of transabdominal ultrasonography in the diagnosis of ectopic pregnancy by comparing the ultrasonography findings with that of operative and histopathology and to evaluate clinical profile of the women with confirmed ectopic pregnancy. Materials & Methods: Transabdominal ultrasound record of patients referred for first trimester ultrasound, from January 2008 to December 2015, at radiology department of Kist medial college teaching hospital were reviewed to identify patients with ectopic pregnancy. Among these patients those who underwent surgery and histopathology confirmed ectopic pregnancies were identified and their medical records were retrieved. Ultrasound and clinical profile were recorded and statistically analyzed. Results: There were 19 patients with ultrasound diagnosis of ectopic pregnancy among 1480 first trimester ultrasound record. Among these patients, ectopic pregnancy was confirmed on 18 patients. Ultrasound diagnosis included adnexal mass with pelvic fluid in 15 (83.3%) patients and pelvic fluid without adnexal mass in 4 (16.7%) patients. The study result revealed that sensitivity of transabdominal ultrasonography was 100% and specificity was 99.9%. Positive predictive value and negative predictive value of transabdominal ultrasonography was 94% and 100%.Conclusion: The transabdominal ultrasound accurately diagnose ruptured ectopic pregnancy.JCMS Nepal. 2016;12(1):1-4.
Dipeptidyl-Peptidase IV inhibitors and glycemic control in type 2 Diabetes Mellitus
Authors: Sapkota Lokendra Bahadur , Thapa Sangita
Published: May 2016

Background & Objectives: Type 2 diabetes mellitus (T2DM) is a progressive disease, characterized by insulin resistance, impaired glucose-induced insulin secretion, inappropriately elevated glucagon concentrations, and hyperglycemia. Many patients cannot obtain satisfactory glycemic control with current therapies. New and more effective agents, targeted not only at treatment, but also at prevention of the disease, its progression, and its associated complications, are, therefore, required. The dipeptidyl peptidase-4 (DPP-4) inhibitors are a newer class of oral drugs for the treatment of T2DM. They inhibit the breakdown of glucagon-like peptide-1 (GLP-1) and glucose-dependent insulinotropic polypeptide (GIP) thereby increasing the incretin effect in patients with T2DM. In clinical practice they are associated with significant reductions in HbA1c, no weight gain and a low risk of hypoglycemia. Since incretin response is markedly diminished in Asian populations, these agents can be used to achieve satisfactory glycemic control in Nepalese T2DM patients.JCMS Nepal. 2016;12(1):28-32.
Effect of Different Dress Weight Categories on Yield Part Percentage and Relationship of Live and Dress Weight of Broiler Carcasses Slaughter at Different Conditions
Authors: Marpana R. A. U. J.
Published: May 2016

Commercially reared mixed sex broilers were utilized to determine the effect of dress carcass weight on percentage yield of broiler parts, breast meat yield in weight category of <1.0, 1.0-1.2, 1.2-1.4, 1.4-1.6, 1.6-1.8, 1.8-2.0 and >2.0 kg. Then  pH, cooking yield and moisture content of the breast meat with different time intervals (0 hours, 12 hours, 24 hours, 36 hours, 48 hours) and proximate compositions of meat were measured. Percentage yield of whole leg, thigh, breast, back  and rib, neck, wings, gizzards, heart, liver, drumstick and total giblet were significantly affected by dress carcass weight at p<0.05. Yield of body components changed with the increasing body weight. pH values was significantly affected by time after slaughtering and finally it's reduced up to 5.69 at 48 hr after slaughtering. Suitable processing weight of broiler carcass to gain maximum breast yield is >2.0 kg which could be obtained highest fillet yield. To gain highest cooking yield (83.55%), carcass should be cooked immediately after slaughtering. Regression analyses revealed that linear relationship between live weight and dress weight of broiler carcass at different transport distance, starvation period, life time, and cage system at p<0.01 except >150 kg transport distance. Based on the dressing percentage, weight of total edible meat, it may be concluded that broiler chickens are optimally slaughtered up to 2.0 kg live weight. Live and dress weight had highly significant relationship with the transport distance, starvation period, life time, cage system and live weight category.