bluuebunny/crossref_metadata_2025 huggingface dataset:
FAR Research Project: Professional skepticism: a trending concept in need of understanding
Authors: Hardies Kris , Janssen Sanne
Published: March 2018

Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015). Indeed, a global recurring theme in audit inspection findings is instances in which auditors did not appropriately apply professional skepticism in their judgments and actions (IAASB, 2015). For example, IFIAR concluded from its 2014 Survey of Inspection Findings that: A factor underlying many audit deficiencies is insufficient exercise of professional skepticism during performance of the audit (IFIAR, 2015, p. 3). Hence, IFIAR has suggested that enhanced professional skepticism by auditors will contribute significantly to improve the quality of the audit and that firms should prioritize efforts in this area (IAASB, 2015, p. 12).
FAR Research Project: What do we know about group audits?
Authors: Downey Denise , Gold Anna
Published: March 2018

Despite concerns about the quality of group audits, recently raised by practice, inspectors, regulators, and standard setters, only a limited number of academic studies have specifically examined these engagements to date. This paper first describes some of the concerns about group audits to explain why research in this area is important and has the potential of providing a valuable contribution to practice. Then, we review the limited extant research available on group audits. Following, we present an overview of our own ongoing research project Coordination and Communication Challenges in Global Group Audits: Evidence from Component Audit Leaders, in which we examine (1) the determinants of coordination and communication challenges, (2) the degree to which the strategies described mitigate such challenges, and (3) how, ultimately, component auditors' perceptions of engagement performance are affected. We finalize the paper with a discussion of possible implications of our research for practice.
Relaties tussen management control-elementen: is de koppelingstheorie bruikbaar?
Authors: van der Kolk Berend
Published: March 2018

De accounting-literatuur heeft steeds meer aandacht voor relaties tussen management control-elementen. Tegelijk is men op zoek naar theorieën om deze relaties beter te kunnen begrijpen. Dit artikel evalueert of de koppelingstheorie geschikt is om relaties tussen management control-elementen te bestuderen en zo ja, in welke situaties.
Waardering tegen actuele waarde, waaronder toepassing van actuele kostprijs
Authors: Brouwer Arjan , Hoogendoorn Martin , van Brenkelen Jildit
Published: March 2018

Als gevolg van een wetswijziging kunnen ondernemingen hun materiële vaste activa en voorraden vanaf de jaarrekening 2016 niet meer waarderen tegen vervangingswaarde. Voor materiële vaste activa is de actuele waarde vanaf 2016 gelijk aan de actuele kostprijs, voor voorraden is waardering tegen actuele waarde niet meer mogelijk. In dit artikel bespreken wij kort de geschiedenis van de vervangingswaarde als waarderingsconcept, geven we een overzicht van de huidige wet- en regelgeving inzake waardering tegen actuele waarde, en doen we verslag van een empirisch onderzoek naar de wijze waarop ondernemingen die in de jaarrekening 2015 waardeerden tegen actuele waarde met de nieuwe bepalingen zijn omgegaan en wat de financiële effecten van de stelselwijzigingen zijn. Uit het onderzoek blijkt dat voor materiële vaste activa 60% van de onderzochte ondernemingen is overgegaan naar waardering tegen historische kosten, waarbij bijna alle ondernemingen gebruik hebben gemaakt van de overgangsregeling van de RJ om de laatste actuele waarde te hanteren als veronderstelde historische kostprijs. De financiële effecten van alle wijzigingen zijn in vrijwel alle gevallen nihil of niet significant.
Other comprehensive income: betekenis en presentatie in jaarrekeningen van Nederlandse beursfondsen
Authors: Backhuijs Jan , Camfferman Kees , Oudshoorn Louise
Published: March 2018

Onder IFRS worden sommige baten en lasten buiten de winst-enverliesrekening gepresenteerd onder other comprehensive income (OCI). Op basis van ons onderzoek naar de jaarrekening van ondernemingen met een beursnotering in Nederland laten we zien dat OCI-posten een relatief grote omvang kunnen hebben. We laten voorts zien hoe ondernemingen de opties toepassen die IFRS biedt voor de presentatie van OCI. Ook bespreken we de samenhang tussen de presentatie van OCI in de geconsolideerde jaarrekening, en het geconsolideerde overzicht van mutaties in het eigen vermogen, en met de presentatie van mutaties in het eigen vermogen in de enkelvoudige jaarrekening. We stellen vast dat deze samenhang niet altijd duidelijk tot uitdrukking komt in de verslaggeving, mogelijk omdat ondernemingen verschillen in de mate waarin zij het nog enigszins omstreden OCI-begrip aanvaard hebben als een wezenlijk onderdeel van de jaarrekening. In het artikel doen we aanbevelingen om de presentatie van OCI-posten te verbeteren.
De enkelvoudige jaarrekening van organisaties van openbaar belang
Authors: van Geffen Cees , Kamp Bart
Published: March 2018

Als gevolg van de wetswijziging die in werking is getreden met ingang van boekjaar 2016 zijn diverse vrijstellingen die Titel 9 Boek 2 BW geeft vervallen voor organisaties van openbaar belang (OOB's). Dit was mede aanleiding om nader te kijken naar de enkelvoudige jaarrekening van OOB's, bijvoorbeeld omdat daarin thans geen verkorte winst-en-verliesrekening meer is toegestaan. In de praktijk lijkt dit echter slechts beperkt aanvullende informatie op te leveren. Daarnaast is gekeken naar de waarderingsgrondslagen van deelnemingen in de enkelvoudige jaarrekening; hieruit blijkt dat toepassing van Combinatie 3 waarbij de waarderingsgrondslagen van de geconsolideerde jaarrekening worden gebruikt, veruit het meest voorkomt. Ondanks dat bij de presentatie van deelnemingen zowel nettovermogenswaarde als de equity method voorkomen, waarbij de omschrijving niet altijd duidelijk is, is in de enkelvoudige en geconsolideerde jaarrekening het vermogen en resultaat normaliter steeds gelijk.
Accountantshonoraria in de jaarrekening
Authors: Kevelam Wilfred , ter Hoeven Ralph , Brouwer Tristan
Published: March 2018

In deze bijdrage presenteren we de resultaten van een empirisch onderzoek naar de kwaliteit van de toelichting op accountantshonoraria in de jaarverslaggeving over 2016. Uit het onderzoek blijkt dat de toelichting op accountshonoraria over het algemeen vrij beknopt is. Veel ondernemingen presenteren wel de meest noodzakelijke cijfermatige informatie, zijnde de uitsplitsing van de accountantshonoraria. Een nadere toelichting op de gehanteerde methode van toerekenen van accountantshonoraria of de ontwikkeling in de hoogte en samenstelling van accountantshonoraria ontbreekt echter veelal. Gezien de maatschappelijke aandacht voor accountantshonoraria is verbetering in de toelichting volgens ons zeker mogelijk en wenselijk. Tevens is de ontwikkeling in de hoogte en samenstelling van accountantshonoraria over de periode 2012 tot en met 2016 geanalyseerd. We constateren dat het aandeel van honoraria voor controlewerkzaamheden in de totale accountantshonoraria sterk is gestegen ten opzichte van honoraria voor overige niet-controlewerkzaamheden. Dit verhoogt de gepercipieerde onafhankelijkheid van de accountant. Ons onderzoek toont voorts aan dat de gevolgen van accountantskantoorroulaties voor de hoogte van accountantshonoraria niet eenduidig zijn. Bij AEX-ondernemingen zien we dat een wisseling van accountant leidt tot een aanzienlijke daling van het accountantshonorarium, terwijl dit effect niet zichtbaar is bij AMX- en AScX-ondernemingen. Dit diffuse beeld is consistent met bestaande literatuur.
Gevolgen van invoering IFRS 9: Europese banken onder de loep
Authors: Huttenhuis Job , ter Hoeven Ralph
Published: March 2018

Banken dienen volgens IAS 8 zowel in hun jaarrekening als halfjaarberichten inzicht te geven in de impact van IFRS 9. Op basis van een analyse van jaarrekeningen over 2016 van 50 Europese banken komen we tot de conclusie dat in beperkte mate kwantitatieve informatie over de impact van IFRS 9 op de classificatie van financiële activa, de hoogte van voorzieningen alsmede het bankkapitaal is opgenomen. De verstrekte informatie door banken laat zien dat IFRS 9 naar verwachting leidt tot een toename van de voorzieningen, hetgeen in lijn is met de verwachting bij overgang naar een expected loss-model. Banken hebben in alle gevallen een IFRS 9-toelichting in hun jaarrekening opgenomen en zijn hierin vaak concreet over de toepassing van hedge accounting. Geen enkele bank in onze populatie heeft de keuze gemaakt IFRS 9 voor 1 januari 2018 volledig toe te passen. In de onderzochte halfjaarberichten over de eerste helft van 2017 is door meer banken concrete informatie over de impact van IFRS 9 opgenomen dan in de jaarrekeningen over 2016. De geschatte negatieve impact van IFRS 9 op voorzieningen en bankkapitaal is afgenomen, waarschijnlijk als gevolg van verbeterde economische omstandigheden per 30 juni 2017. In de halfjaarberichten 2017 wordt de impact van IFRS 9 op het bankkapitaal vaker gekwantificeerd dan de impact op de voorzieningen. Een verklaringsgrond hiervoor kan worden gevonden in het grote belang dat aan het bankkapitaal wordt toegekend alsook in de locatie van de toelichting (bestuursverslag).
Latitudinal variation rate of geomagnetic cutoff rigidity in the active Chilean convergent margin
Authors: Cordaro Enrique G. , Venegas Patricio , Laroze David
Published: March 2018

Abstract. We present a different view of secular variation of the Earth's magnetic field, through the variations in the threshold rigidity known as the variation rate of geomagnetic cutoff rigidity (VRc). As the geomagnetic cutoff rigidity (Rc) lets us differentiate between charged particle trajectories arriving at the Earth and the Earth's magnetic field, we used the VRc to look for internal variations in the latter, close to the 70° south meridian. Due to the fact that the empirical data of total magnetic field BF and vertical magnetic field Bz obtained at Putre (OP) and Los Cerrillos (OLC) stations are consistent with the displacement of the South Atlantic magnetic anomaly (SAMA), we detected that the VRc does not fully correlate to SAMA in central Chile. Besides, the lower section of VRc seems to correlate perfectly with important geological features, like the flat slab in the active Chilean convergent margin. Based on this, we next focused our attention on the empirical variations of the vertical component of the magnetic field Bz, recorded in OP prior to the Maule earthquake in 2010, which occurred in the middle of the Chilean flat slab. We found a jump in Bz values and main frequencies from 3.510 to 5.860 µHz, in the second derivative of Bz, which corresponds to similar magnetic behavior found by other research groups, but at lower frequency ranges. Then, we extended this analysis to other relevant subduction seismic events, like Sumatra in 2004 and Tohoku in 2011, using data from the Guam station. Similar records and the main frequencies before each event were found. Thus, these results seem to show that magnetic anomalies recorded on different timescales, as VRc (decades) and Bz (days), may correlate with some geological events, as the lithosphere–atmosphere–ionosphere coupling (LAIC).
Building Knowledge of Consumer Participation in Criminal Justice in Australia: A Case Study
Authors: De'Ath Sophie , Flynn Catherine Anne , Field-Pimm Melanie
Published: March 2018

This exploratory study investigates the various factors to be considered when developing and implementing consumer participation in community-based criminal justice settings. The study uses the Victorian Association for the Care and Resettlement of Offenders (VACRO), based in Melbourne, Australia, as its case study site as this organisation is in the process of formally introducing consumer participation. The study is informed by previous research in key areas related to criminal justice, focusing on the perspectives of various stakeholders: staff, volunteers, and consumers. A mixed method approach offered a range of opportunities for participants to engage with the research. Thematic analysis identified multi-layered issues need to be considered when implementing consumer participation. Poor individual understanding was noted as a barrier, alongside a limited shared vision of the concept. These were seen to be influenced by practical issues such as high staff turnover and conceptual challenges, notably the existing discourse around offenders. The implications of these findings for further research on consumer participation in the criminal justice setting are explored.
Mariana Valverde (2017) Michel Foucault. Oxon: Routledge.
Authors: Ball Matthew
Published: March 2018

Not applicable
The Sphere of Experience in Locke
Authors: Lähteenmäki Vili
Published: March 2018

Locke endorses a distinction between passive reflection and voluntary attentive reflection, which he occasionally labels contemplation. Failure to recognize this distinction properly has had an effect on interpretations of Locke’s theory of reflection, and caused puzzlement about the relation between reflection and consciousness. In particular, the function of reflection as a passive internal sense that produces simple ideas of mental operations has been downplayed in favour of the view that reflection in one manner or another involves attention and/or presupposes con-sciousness of mental operations. This has led a number of scholars to maintain, implicitly or explicitly, that Locke in fact abandons either his doctrine of sensation and reflection as the two exclusive sources of ideas or his doctrine of ideas as the only immediate objects of experience. According to one reading, ideas of mental operations are produced by virtue of consciousness, and reflection is assigned the role of forming definite ideas. This conflicts with Locke’s official doctrine of sensation and reflection as the only origins of ideas. According to another reading, ideas are not at all involved in our direct consciousness of mental operations, but the production of ideas through reflection is preconditioned by this primary consciousness. This means introducing immediate objects of experience that are not ideas, which conflicts with Locke’s commitment to ideas as the only immediate objects of all kinds of thinking.
John Locke, William Penn, and the Question of Locke's Pardon
Authors: Milton Philip
Published: March 2018

Shortly after Locke’s death, Jean Le Clerc began collecting materials for the short biography he was planning to publish in the periodical he edited, the Bibliothèque Choisie. He had known Locke in Holland but had very little knowledge of his earlier career in England, and he sought information from some of his English friends. One of these was Lady Masham, who sent a long letter detailing what she knew or had been able to find out from some of Locke’s other friends. One of the things she mentioned was that Locke had once received, but had turned down, the offer of a pardon:

After the Death of King Charles, Mr. Penn (with whom Mr. Locke had been long before acquainted in the Universitie, and than whom no man did ever more generously make use of Court Favour for the Service of others) undertook to procure a Pardon for Mr. Locke of King James and (as I am told) it was actually offer’d him, but he would not accept of it as not owning that he needed it.

Le Clerc was deeply appreciative for information of this kind, and in his biography, published a few months later, he repeated Lady Masham’s account almost word for word:

Après la mort du Roi Charles II, qui arriva le 16. de Fevrier 1685. Mr. Penn, que Mr. Locke avoit connu dans l’Université, & qui employa avec beaucoup de génerosité le credit, qu’il avoit alors auprè du Roi Jaques, enterprit d’en obtenir un pardon pour lui, & l’auroit en effet obtenu; si Mr. Locke n’avoit répondu qu’il n’avoit que faire de pardon, puis qu’il n’avoit commis aucun crime.

Le Clerc’s account was quickly translated into English and was published the following year. During the remainder of the eighteenth century many further short biographies of Locke were published, but these contained nothing new, in most cases being simply paraphrases or abridgements of Le Clerc’s account. It was not until 1829, when Lord King published The Life and Letters of John Locke, that any new material came to light. King accepted Le Clerc’s account of Penn’s efforts on Locke’s behalf, but he added that Locke had also received similar help from the Earl of Pembroke. In support of this he published, from Locke’s papers, a letter from Pembroke, written in August 1685, which, though it did not specifically mention a pardon, certainly did show that Pembroke had spoken to James II on Locke’s behalf and had received assur- ances from him. King also printed a letter from another of Locke’s friends, David Thomas, which mentioned that James Tyrrell had told him that ‘Will. Penn hath moved the King for a pardon for you, which was as readily granted’. This letter was dated November 1687, but King did not explain how the pardon Locke had now been granted related to the one he had supposedly turned down two years previously.
Locke the Thinker
Authors: Stanton Timothy
Published: March 2018

What sort of thinker was Locke? The obvious answer is, an important one; and not simply for what he thought, but for how he affected the thinking of those who came after him. Yet if this answer is obviously right in its place, it is out of place here; for the question raised in this essay is not the question of Locke’s importance—of why and in what ways he was significant—but the rather different though not less engrossing or exacting question of how he thought about the things he thought about. How, that is to say, did Locke go about making sense of the matters which commanded his attention—and why those matters? Or, to put the question in terms that are more recognizably Lockian, how did he conduct his own understanding?
Locke, 'Some Americans', and the Discourse on 'Carolina'
Authors: Farr James
Published: March 2018

The human inhabitants of ‘the whole great Continent of America’ (IV. xii. 11) captured the imagination of John Locke. They provided, so he thought, historical evidence for a state of nature and ‘a Pattern of the first Ages’ of government (II. 108). They falsified scholastic philosophies of innate ideas and innate principles. They forced a confrontation between cultural diversity and Christian religion. They dramatized the effect of environment and education, proving ‘Custom, a greater power than Nature’ (I. iii. 25). The inhabitants of America were not alone in provoking Locke on these matters, but their anthropological gravity can be felt amidst the other forces of influence on his philosophy and politics. Locke’s selective use of information about ‘Americans’ or ‘Indians’ is evident and fairly well documented in the case of the Two Treatises of Government. However, his attention to peoples of the New World in the Essay Concerning Human Understanding has received far less notice. Moreover, Locke’s references to individual Americans or particular Indian peoples in the Essay, its drafts, or his colonial memoranda have gone nearly unnoticed. And no student of Locke’s life and works has heretofore identified ‘some Americans, I have spoken with’ (II. xvi. 6). Thirty-five years ago, Roland Hall first took serious notice of this remarkable passage in the Essay, when putting the query, ‘When did this occur?’ Daniel Carey has more recently observed: ‘When and where these conver-sations took place remains a mystery’. Moreover, until now, the speakers themselves have remained mysterious. Identifying these various Americans serves historical, biographical, and textual interests in the study of Locke and the early colonial experiment in the New World. It casts new light on Locke—as theorist, reader, and administrator. It deepens our understanding of his anthropo-logical curiosity and philosophical fixation on language; sheds further light on his sources, in print and out; and invites further speculation about his colonial propaganda as (principal) author of the chapter-length ‘discourse’ on ‘Carolina’ in the atlas of America by John Ogilby. It also reinforces the interpretation of Locke’s writing as genre- driven and problem-oriented, given the different and perhaps inconsistent uses to which he put Indians in his various texts.
'Monkey' Business
Authors: Kelly Patrick
Published: March 2018

The publication of the ‘College’ letters in Esmond de Beer’s magnificent edition of Locke’s correspondence cast important new light on how William III’s government came to adopt the plan for the Great Recoinage of 1696—involvement with which had long been regarded as the philosopher’s most significant foray into practical politics. These letters, written by John Freke on behalf of Locke’s friend Edward Clarke (one of the Junto Whig managers in the Commons), in the course of the fifteen months from the setting up of a committee for the reform of the coinage in January 1694/5 to the end of March 1696, transformed the picture of how the ministry reached its decision on recoinage. They revealed serious divisions between Locke’s patron, the Lord Keeper, Sir John Somers, and Charles Montague, the Chancellor of the Exchequer, over how to implement the recoinage. These related not only to the question whether to maintain the existing sterling silver standard of 5s. 2d. per ounce, or devalue, but also to the terms and timing of withdrawing the clipped coin which by late 1695 constituted the bulk of the circulating medium and whose increasing unacceptability threatened public confidence in the currency. This more complex narrative replaced the long dominant view (classically formulated by Macaulay) of harmonious co-operation between Montague and Somers and their advisers Locke and Newton, already challenged by Ming-Hsun Li’s revelation in 1940 that Newton had actually recommended devaluation. The new interpretation, advanced in de Beer’s notes to the Locke Correspondence and elaborated in my introduction to Locke on Money, depended on the identification of the politician termed ‘the Monkey’ in the ‘College’ correspondence as Charles Montague. Together with other evidence, the ‘College’s’ cryptic references to the Monkey suggested that despite sponsoring the legislation for carrying out the 1696 Recoinage on retentionist principles, Montague had personally favoured a policy of devaluation. And that he subsequently attempted, in association with the rest of the Treasury Commission, to force through a devaluation of silver in February and March 1696 by retaining a high value for guineas, a move that ultimately proved unsuccessful.
Características formales de las plataformas de peticiones online: sistemas públicos anglosajones, opciones privadas en España
Authors: Calvo Miguel Dafne
Published: March 2018

Las peticiones, que pueden definirse como demandas hacia instituciones gubernamentales concretas firmadas por los ciudadanos, han desarrollado en Internet nuevas posibilidades en relación al feedback con las Administraciones, la comodidad y flexibilidad o el ahorro económico, entre otros (Juris, 2005). En países esencialmente anglosajones se han desarrollado plataformas que canalicen esta forma de participación, como es el caso del Parlamento Escocés, el Bundestag Alemán, o los municipios noruegos (Lindner & Riehm, 2011). Sin embargo, en España este tipo de iniciativas se han gestionado a través de alternativas privadas. El objetivo del presente trabajo es explorar la relación entre una de estas webs, Change.org, a fin de definir su funcionamiento y confrontar los rasgos formales de cada uno de los modelos. Para alcanzar estos objetivos, realizamos un análisis de contenido cualitativo del sitio web de Change.org, y así analizar el procedimiento para crear y firmar peticiones, los foros de discusión, la estructura de la página principal y las posibilidades del usuario para contactar con los miembros de la página. Los datos del trabajo de campo muestran resultados diversos sobre Change respecto a las plataformas públicas de e-petitions. Así, la web de peticiones destaca por su diseño simple y la aportación de instrucciones y guías de uso que facilitan la participación sencilla y rápida por parte de los usuarios. Sin embargo, los escasos espacios de deliberación y las posibilidades de contacto con el equipo y usuarios de Change.org alejan a la página de un modelo público de recogida de firmas online.
Mujer y autorretrato, la reivindicación del yo. Revisión del autorretrato fotográfico en la obra de mujeres artistas
Authors: Bascones Reina Noelia
Published: March 2018

Desde la perspectiva del autorretrato fotográfico se plantea un recorrido por la obra de algunas de las principales mujeres artistas del siglo XX y XXI que han utilizando el autorretrato fotográfico como medio de expresión y reivindicación del yo. El presente texto pretende ser una aproximación al actual universo femenino de la autorrepresentación caracterizado por la experimentación fotográfica y su vinculación con todo tipo de medios de expresión, enfoques multidisciplinares y tocando todos los géneros del arte desde la pintura, la performance o la video-instalación. Un espacio de construcción narrativa en un impulso reivindicador del papel de la mujer como mujer y como artista y que se encuentra íntimamente ligado a la manifestación de ideas y conceptos en torno a la identidad.
El desafío de las fotoperiodistas. Una aproximación a la presencia femenina en las agencias fotográficas.
Authors: Peralta Barrios María
Published: March 2018

A través de esta comunicación, se cuestiona la evolución que ha tenido la presencia de mujeres en el ámbito de las agencias más importantes de fotografía a nivel internacional. Utilizando una metodología cuantitativa, los datos extraídos de las estadísticas elaboradas no dejan un panorama muy alentador para el género femenino en el terreno de las agencias fotográficas. Los resultados obtenidos tras analizar por sexos los miembros pertenecientes a la plantilla de seis agencias creadas entre 1933 y 2001, reflejan una situación de desigualdad entre ambos géneros independientemente de la época y el origen de cada compañía, un hecho que demuestra que el desequilibrio es compartido en todos los países occidentales y que nada tiene que ver con la situación actual ni con la etapa de formación, en la que la presencia de la mujer en las aulas es muy superior a la de los hombres.
New Image Qualities in Education: A Comparative Study
Authors: Çankaya İbrahim
Published: March 2018

The aim of this study is to compare Turkish and European Union Countries Educations in terms of the new image qualities such as data like access to online education, digital access, foreign languages learnt per pupil, research & development investments, human resources employed in science and technology, the study opportunities offered to international students mobility and the scientific patents. It is a study in the descriptive scanning model. The data have been taken from the Eurostat, OECD and UNESCO databases. Qualities of Turkish Education is at a disadvantage in the face of European Union education qualities in terms of access to education, internet use, access to online education, R & D investment rates, number of specialists working in the field of science and technology, part-time employment opportunities offered to international graduate students, foreign languages learnt per pupil, and scientific patents.
Beyond Native and Alien: Nietzsche, Literally
Authors: Kiss E. A.
Published: March 2018

This article presents the outline of a rhetorical theory that allows us to take Nietzsche's statements that “all language is rhetorical” and that “language is entirely the product of the rhetorical art” literally, not as a hyperbole or metaphor. Nietzsche argues that the normativity of the human world canonized by scientific and philosophical taxonomy and logic is but a makeshift edifice of metaphors—habituated prejudices that humans take to be norms by suppressing the fact that they are but the residue of a primordial rhetorical activity. In this sense, scientists speak metaphorically, overlooking their own axiomatic bias, while poets speak literally, drawing on unbiased and defamiliarized “first impressions.” Human cognition, rigged by the homogenizing abstractions of metaphors, can thus be rebooted by the rhetorical art and thereby reconnected with the shared physiological roots of empathy and language. The newly empowered competence for achieving bias-free, unprejudiced, free thinking is rhetorical heuristics.
Evaluation of an ICD logging system to supplement an EMR in a Sub-Saharan country
Authors: Wubah Araba A. , Yankson Jean A. , Sumpter Cameron , Rawlins Fred , Sutphin Dean , Menier Kim , Garner Harold R.
Published: March 2018

Adoption of electronic medical records (EMRs) has been spotty and sluggish in the world, including the United States, despite the multiple benefits of medical technology and informatics. Though there are difficulties in establishing and maintaining an EMR system in a developing country, it is not impossible. The International Classification of Diseases (ICD) Logger, called CREDO (Clinical Rotation Evaluation and Documentation Organizer), developed by Edward Via College of Osteopathic Medicine (VCOM), provides a straightforward, economical EMR system to use in a developing country, such as Ghana. However, with a recently established EMR system developed locally and being used at the target new hospital, Healthwise Medical Center, the aim of the study was to use the common medical documentation language of the World Health Organization (WHO) ICD-10 codes to add value to the local EMR. This demonstration enabled the comparison of medical encounters in Ghana to those in the United States, specifically in Appalachia where VCOM students typically do their clinical rotations. We also evaluated the issues and tested the CREDO ICD Logger as a simple, stand-alone EMR system. Therefore, by collecting ICD data twice weekly from Ghana, a data point in Sub-Saharan Africa, it became possible to compare a public health snapshot of developing countries and sites in the United States.
Investigation of Prospective Teachers’ Beliefs Towards Authentic Assessment
Authors: Kinay İsmail
Published: March 2018

The aim of this study is to examine the prospective teachers’ beliefs toward authentic assessment in relation tovarious variables. The survey method has been used in this study and the sample of the study is comprised of 612prospective teachers 368 (60.1%) of whom are female and 244 (39.9%) of whom are male. The "AuthenticAssessment Belief Scale" (AABS) comprised of 17 items and 3 subscales and developed by the researcher has beenused as a data collection tool. As for the analysis of the data SPSS 20.0 package program has been preferred. Theprospective teachers’ beliefs toward the authentic assessment in terms of gender variable has been analyzed withindependent samples t-test and in terms of department and grade variables one way ANOVA has been used. 05degree of significance is used for the analysis. In case of observing significant differences LSD postdoc test has beenused to determine the source of difference and effect size has been calculated to determine the magnitude of thedifference. So as to determine the level of prospective teachers’ beliefs toward the authentic assessment, mean andstandard deviation values have been calculated. According to the findings of the study, the prospective teachers’beliefs toward the authentic assessment have been observed to be high. Moreover prospective teachers’ beliefs havebeen determined to differ significantly in terms of gender, grade and department variables.
Transforming Foreign Language Grammar Classes through Teacher Training: An Experience from Nepal
Authors: Poudel Kamal Kumar
Published: March 2018

reflection of the teacher training output in the real classroom situation. English teachers commonly blame on theunfavourable environment as the main obstacle to the successful classroom application of their knowledge and skillsneeded for teaching English as a foreign language (EFL) gained from professional development programmes. Thepre-training observations of a secondary level EFL teacher's four classes made the basis of a case study for thisresearch. Stemming from the case study, three techniques were used as a process of action research: i) theneed-based refresher training (along with other participants) as an intervention ii) the post-training class observations(in a demonstration class), and iii) informal post-class talks. Thus, this study was an attempt to examine throughaction research germinating from a case study, whether (and to what degree), the output of the Teachers' ProfessionalDevelopment refresher training (TPD refresher) would be transferred to the actual classroom situation. Thepre-training and post-training observations were compared and contrasted to reach the conclusion. The resultssuggest that the output would be reflected to a large degree in the classroom provided that the training is need-based.Thus, it was concluded that if (foreign) (Note 1) language teachers are properly equipped with professionalknowledge and skills through need-based training, (foreign) language classes are very likely to be transformed asdesired.
Ternary Diagram of Bithermal Systems
Authors: RAMOUSSE Julien
Published: March 2018

This paper proposes an original and
synthetic graphical representation of bithermal systems operation on a normed
ternary diagram (qh, qc, w). Thanks to the normed axes, an intuitive
graphical interpretation of the operating conditions is derived by using polar
coordinates. The energy flow intensity involved in the system is directly linked
to its distance rM to
the origin and its efficiency is only related to the angle \alpha defined in this work. Thus, the potential
operating modes depending on the energy flow directions, are distributed into
sectors of angle \pi/3. In addition to the potentially reversible
operating modes (heat engine and heat pump modes), the two dissipative
operating modes (forced heat transfer and thermal dissipation modes) are also
described. Moreover, the characterization of the operating mode interfaces
validates the physical continuity of the proposed description. According to the
second law of thermodynamics, the operation of bithermal systems is restricted
to the top half-plane bounded by the Carnot boundary (function of the reservoirs
temperature ratio). Furthermore, the introduction of an unconventional
definition of the energy efficiency when the hot reservoir is used as a heat
sink leads to positive and below unity efficiencies in both reversible modes
and negative efficiencies in both dissipative modes. In order to illustrate the
use of the proposed representation, two examples are introduced: (i) operation
of the classical thermodynamics cycles of Carnot, Stirling and Erricson is
plotted for graphical interpretation, (ii) endoreversible (exo-irreversible)
system representation helps to rediscover graphically the
Chambadal/Novikov/Curzon-Ahlborn efficiency (constant energy efficiency at
maximum work in heat engine mode).
Multiple Expansion ORC for Small Scale – Low Temperature Heat Recovery
Authors: Micheli D. , Reini M. , Taccani R.
Published: March 2018

ORCs are widely recognized as one of the
most suitable solution for energy recovery, if the temperature of the heat
source is of about 200°C, or lower. In case of heat sources of about 100 kW or
smaller, the more common solutions prescribe a simple cycle and a single stage
expander, in order to reduce complexity and costs. Scroll expanders, derived
from scroll compressors, are expected to be available at very low unit costs.
The drawbacks of this kind of solutions, originally designed for automotive, or
HVAC applications, are mainly two: the low fixed volumetric expansion ratio and
the small volumetric flow rate, that are not always well-suited for the
requirements of power production. In this paper, different ORCs with multiple
expansions are evaluated with the aim of achieving a better exploitation of
small scale-low temperature waste heat sources. The comparison takes in
consideration different possible solutions for the multiple expansions, with
internally recuperated and not-recuperated cycles, whilst the data describing
the actual behaviour of compressors derived scroll expanders have been
previously obtained by a test rig, set up at the University of Trieste, using
R245fa as working fluid.
Thermal Pyranometer Using the Open Hardware Arduino Platform
Authors: Avallone Elson , Mioralli Paulo César , Scalon Vicente Luiz , Padilha Alcides , Oliveira Santiago Del Rio
Published: March 2018

Thermal Pyranometers are very important
devices for evaluating the intensity of solar radiation under different
climatic conditions. These devices utilize thermal radiation for comparison and
determination of their efficiency. Because of this wide use associated with the
development of new technologies, a simple and low-cost version of thermal
pyranometer has been studied, designed and manufactured. A blackened aluminum
disk is used as a hot junction, and the cold junction is exposed to ambient
air. The two terminals are connected to a digital amplifier with output signal
directed to an Arduino board. A device calibration was performed by comparing
the results with a commercial photodiode sensor. Statistical analysis of the
calibration data considering a 99% confidence level leads to an estimated
standard error of 20.8 W/m². An analysis of its response time also estimated
from a dynamic model. This model uses a numerical solution of the energy
balance on heat exchange between the aluminum disc and the environment. The
instrument response time based on the average of the estimates obtained from
the dynamic model is about 1.5 minutes. Based on these studies it was concluded
that the characteristics of the sensor are adequate for most solar energy tests
and the final cost of US $ 60.00 is much lower than the large majority of such
commercial devices.
Frame for operators in finite dimensional hilbert space
Authors: Janfada Mohammad , Morshedi Vahid Reza , Kamyabi Gol Rajabali
Published: March 2018

In this paper, we study frames for operators ($K$-frames) in finite dimensional Hilbert spaces and express the dual of $K$-frames. Some properties of $K$-dual frames are investigated. Furthermore, the notion of their oblique $K$-dual and some properties are presented.
Prevalência de dor nas costas e fatores associados de escolares de Viamão, RS
Authors: Dutra Eduardo Silva , Rosa Bruna Nichele da , Candotti Cláudia Tarragô
Published: March 2018

Introduo: Dores nas costas esto presentes cada vez mais em crianas e adolescentes e existem diversos fatores que contribuem para isso. Objetivos: Verificar a prevalncia de dor nas costas e identificar os fatores associados em estudantes de uma escola privada do municpio de Viamo/RS. Mtodos: Participaram do estudo 155 estudantes do 4 ao 6 ano do ensino fundamental, que responderam ao questionrio BackPEI. Resultados: A partir de anlise multivarivel, apurou-se que a dor nas costas est associada (p0,05) com dor nas costas dos pais e o nvel de escolaridade dos mesmos. Concluso: Conclumos que a prevalncia de dor nas costas dos estudantes foi de 56,9%, o que sugere a necessidade do desenvolvimento de programas preventivos nessa comunidade escolar.
O itinerário das violências singulares da obra ‘Sapato de Salto’ de Lygia Bojunga
Authors: Gregorin Filho José Nicolau , Lauriti Thiago
Published: March 2018

Pretende-se, neste artigo, o mapeamento dos indcios da violncia, utilizando como um caminho analtico possvel o paradigma do indicirio proposto por Ginzburg (1989) que possibilita buscar no interior de um sistema de signos culturalmente condicionados, aqueles que apresentam a involuntariedade dos indcios com o objetivo de se chegar ao desvelamento de como as imagens figurativizadas da violncia materializam-se pelos detalhes na construo das identidades de seus protagonistas, registrando pelas lentes da literatura infantil/juvenil.
The report of the Polish Universal Neonatal Hearing Screening Program in 2016
Authors: Zych Monika , Greczka Grażyna , Dąbrowski Piotr , Wróbel Maciej , Szyfter-Harris Joanna , Szyfter Witold
Published: March 2018

The Polish Universal Neonatal Hearing Screening Program (PUNHSP) has been carried out in Poland for 14 years. The main aim of this Program is to organize hearing screening tests and to gather the information about risk factors of hearing loss in almost all newborns in Poland. It consists of 496 centers at 3 referral levels. A total
of 5 458 114 children had been registered in the Central Database (CDB) of PUNHSP by the 22nd of August 2017.
Bilateral sensorineural hearing loss was the most frequently appearing hearing impairment in children. It was diagnosed in 260 cases in 2016. This report presents the most important results and conclusions concerning the running of the PUNHSP in 2016.
Otolaryngological symptoms in patients treated for tick-borne diseases
Authors: Sowula Klaudia , Składzień Jacek , Szaleniec Joanna , Gawlik Jolanta
Published: March 2018

infections
are borreliosis (Lyme disease) and tick-borne encephalitis (TBE). Lately there is growing incidence of Bartonella,
Babesia, Anaplasma and Brucella co-infections. The similarity between the symptoms of tick-borne diseases and
other pathologies causes serious diagnostic issues.
Material and methods: 216 patients aged 18–55, who presented to the outpatient clinic for tick-borne diseases in the
years 2014–2016, were enrolled in the study. The patients had been diagnosed with Lyme disease and co-infections.
The principal diagnostic tests to confirm the infections included ELISA, Western-Blot and circulating immune complexes
(CIC).
Results: In the group of 216 patients, 162 presented with otolaryngological symptoms. The most common complaint
was tinnitus (76,5%) accompanied by vertigo and dizziness (53,7%), headache (39%), unilateral sensorineural hearing
loss (16,7%). The patients also had tick-borne coinfections, among them the most common was Bartonella henselae
(33,4%) and Bartonella quintana (13%).
Conclusions: Otolaryngological symptoms are a common manifestation of tick-borne diseases. They are most frequently
observed in Lyme disease and Bartonella spp. infections. The symptoms in the head and neck region are usually
occur in chronic Lyme disease with predominant IgG antibodies nad VlsE antigen.
Cidade de porte médio de importância histórica: particularidades de Bragança no Nordeste do Pará / Medium size - city of historical importance: particularities of Bragança, Northeast of Pará
Authors: Ribeiro Willame De Oliveira
Published: March 2018

A cidade de Bragança desempenha importantes papeis no âmbito da rede urbana do Nordeste Paraense, entretanto, a definição de sua condição regional não constitui tarefa simples. Nesse contexto, a questão central deste artigo está assim delimitada: qual a importância da cidade de Bragança na rede urbana do Nordeste Paraense e como se delineiam as particularidades de sua inserção regional? Mediante levantamentos documentais e trabalhos de campo e se utilizando da noção de cidade média como estratégia para refletir sobre os papeis regionais de Bragança, se constatou que a cidade apresenta significativa importância na oferta de comércio e serviços para uma área razoavelmente ampla, mas apresenta diminuição de sua importância regional em relação a outros períodos de sua história, além de contar na atualidade com a concorrência das cidades de Castanhal e Capanema na oferta de serviços no Nordeste Paraense. Diante disso, a expressão ‘cidade de porte médio de importância histórica’ é aquela que melhor traduz as particularidades de seus papeis regionais.

Palavras–chave: cidade média, rede urbana, centralidade, região, Nordeste do Pará.

Abstract

The city of Bragança plays important roles in the urban network of the Northeast of Paraense, however, the definition of its regional condition is not a simple task. In this context, the central question of this article is thus delimited: what is the importance of the city of Bragança in the urban network of the Northeast of Paraense and how do they delineate the particularities of its regional insertion? Through documentary surveys, fieldwork, and using the notion of the average city as a strategy to reflect on the regional roles of Bragança, it was found that the city presents significant importance in the supply of commerce and services to a reasonably wide area. However, it has a decrease in its regional importance in relation to other periods of its history, besides counting in the present time with the competition of the cities of Castanhal and Capanema in the offer of services in the Northeast of Pará. Therefore, the term 'medium sized city of historical importance' is the one that best reflects the particularities of its regional roles.

Keywords: medium-size city, urban network, centrality, region, Northeast of Pará.
Geografia e gestão ambiental empresarial: uma análise crítica / Geography and entrepreneurial environmental management: a critical analysis
Authors: Pacheco Rodrigo Da Cunha
Published: March 2018

A geografia se constitui em um campo do conhecimento que se ocupa das relações entre os seres humanos e a natureza no espaço. Embora a aplicabilidade imediata não deva ser o critério único de valorização de uma ciência, o fato é que, muitas vezes, estas contribuem para a solução de problemas sociais e econômicos, característica que deve ser valorizada e estimulada também na geografia. Neste contexto, a hipótese do presente trabalho é que a geografia e os geógrafos podem contribuir com a gestão ambiental empresarial como uma das suas áreas de atuação.

Palavras–chave: geografia, geógrafos, empresas, gestão ambiental.

Abstract

Geography is a field of knowledge that deals with the relations between humans and nature in space. Although the immediate applicability should not be the sole criterion of valorization of a science, the fact is that, often, they contribute to the solution of social and economic problems, a characteristic that must be valued and stimulated also in geography. In this context, the hypothesis of this work is that geography and geographers can contribute to entrepreneurial environmental management as one of their areas of activity.

Keywords: geography, geographers, enterprises, environmental management.
Faces of the Ballot: The Personalization of Electoral Systems in Europe
Authors: Hamřík Lukáš
Published: March 2018

Renwick, Alan, Pilet, Jean-Benoit (2016). Faces of the Ballot: The Personalization of Electoral Systems in Europe. Oxford: Oxford University Press, 338 pages.
Intraductal Tubulopapillary Neoplasm of the Pancreas: An Overview
Authors: Kim Hyunsung , Ro Jae Y.
Published: March 2018

Intraductal tubulopapillary neoplasm is a rare tumor that the World Health Organization recognized in 2010 as a subtype of premalignant pancreatic neoplasms. It is important to distinguish it from other intraductal neoplasms, including intraductal papillary mucinous neoplasm, pancreatic ductal adenocarcinoma, and intraductal variant of acinar cell carcinoma, because intraductal tubulopapillary neoplasm has a favorable prognosis. Histopathologically, intraductal tubulopapillary neoplasms are characterized by tubulopapillary growth, uniform high-grade cytologic atypia, frequent necrotic foci, evident ductal differentiation, and absence of mucin. Intraductal tubulopapillary neoplasms show distinct immunohistochemical and molecular findings, with positive cytokeratin 7, cytokeratin 19, MUC1, and MUC6, and somatic PIK3CA mutations (2 of 11; 18%), and low rates of KRAS (2 of 20; 10%), TP53 (5 of 22; 23%), and BRAF (2 of 13; 15%) mutations. These differences also highlight the fact that intraductal tubulopapillary pancreatic neoplasm is distinct from other similar neoplasms.