bluuebunny/crossref_metadata_2025 huggingface dataset:
Métodos y técnicas de análisis toponímico urbano y su aplicación en la ciudad de Toledo
Authors: Rodríguez de Castro Ayar , Rodríguez Chumillas Isabel , Vázquez Hoehne Antonio
Published: December 2017

En este trabajo se aborda el análisis de la toponimia urbana como herramienta de información
geográfica. En este sentido se propone una serie de técnicas toponímicas para el reconocimiento y la puesta en valor de la información que proporciona la toponimia en el marco urbano. El uso de observación de campo, derivas urbanas, mapas mentales y encuestas enfocado alanálisis de la toponimia urbana desde una perspectiva crítica, facilita una información muyvaliosa en el análisis urbano. A partir de la presentación de algunos casos de estudio, se pone de relieve la necesidad de afrontar el análisis de la toponimia desde una metodología múltiple.
Evaluando la influencia de la dispersión urbana en la elección de modos de transporte
Authors: Braçe Olta , Garrido Cumbrera Marco , Gálvez Ruíz David , López Lara Enrique
Published: December 2017

La promoción del transporte público y de modos de transporte no motorizados tiene
como objetivo reducir la dependencia del vehículo privado. Muchos estudios, realizados
principalmente en países anglosajones, han analizado la posible relación entre la dispersión
urbana y el uso de modos de transporte, aunque a escala metropolitana. Sin embargo, la
evidencia de esta relación no ha sido suficientemente evaluada en países mediterráneos. El
objetivo del presente estudio es evaluar, de manera empírica, la influencia de la dispersión
urbana en la elección de modos de transporte específicos a escala sub-municipal.
Desfavorecimiento rural: una propuesta para su medición aplicada a la realidad territorial de Castilla-La Mancha
Authors: Serrano Gil Óscar , Aparicio Guerrero Ana Eulalia
Published: December 2017

El mundo rural presenta una realidad variada y cargada de contrastes, con situaciones
económicas, demográficas, sociales, territoriales y de desarrollo heterogéneas y muy dispares
entre sí. Nuestra investigación presenta una herramienta metodológica para el análisis
del desfavorecimiento rural en el territorio de Castilla-La Mancha utilizando un conjunto de
indicadores agrupados en tres categorías: criterios demográficos, criterios derivados de la
relación de la población con la actividad económica y criterios vinculados a las características
del parque residencial. El establecimiento de un índice de desfavorecimiento para cada
uno de los municipios rurales de la región nos lleva a identificar la existencia de una clara
dicotomía socioeconómica en el territorio analizado.
A New Three-Phase Microemulsion Relative Permeability Model
Authors: Carpenter Chris
Published: December 2017

This article, written by JPT Technology Editor Chris Carpenter, contains highlights of paper SPE 187369, “A New Three-Phase Microemulsion Relative Permeability Model for Chemical-Flooding Reservoir Simulators,” by Hamid R. Lashgari, Gary A. Pope, Mohsen Tagavifar, Haishan Luo, and Kamy Sepehrnoori, The University of Texas at Austin, and Zhitao Li and Mojdeh Delshad, Ultimate EOR Services, prepared for the 2017 SPE Annual Technical Conference and Exhibition, San Antonio, Texas, USA, 8–11 October. The paper has not been peer reviewed.

The complete paper presents a new three-phase relative permeability model for use in chemical-flooding simulators. A model that has been widely used in chemical-flooding simulators for decades has numerical discontinuities that are not physical in nature and that can lead to oscillations in the numerical simulations. The proposed model is simpler, has fewer parameters, and requires fewer experimental data to determine the relative permeability parameters compared with the original model.

Background

Two- and three-phase relative permeability measurements at low interfacial tension (IFT) have been published previously, and microemulsion relative permeability models have been proposed in the literature as well. But none of these can model the microemulsion phase across different phase-behavior environments, from oil-in-water, to the middle phase, to water-in-oil emulsions. Desirable features should include agreement between two- and three-phase micro emulsion relative permeability and oil-recovery data, and relative simplicity for use in reservoir simulators with a minimum number of model parameters that can be estimated from experimental data in a straightforward way. Satisfying these requirements has turned out to be an extremely challenging task.   

The objective of this study was to develop a simple, continuous two- and three-phase microemulsion relative permeability model with relatively few parameters that is practical for use in chemical-flooding simulators. Discontinuities in relative permeability cause numerical problems that can cause severe reductions in the size of the timesteps. Discontinuities also cause errors in the physical predictions of important phenomena such as phase trapping and surfactant retention. The need for a continuous model has been well-known, but it was a challenging task to develop a continuous model because of the complexity of three-phase microemulsion phase behavior.
Non-specific inflammatory bowel disease and the risk of tumour growth
Authors: E. DUDZIŃSKA , M. GRYZIŃSKA , K OGNIK , M. KRAUZE , P. LISTOS
Published: December 2017

Inflammatory bowel disease (IBD), which mainly includes ulcerative colitis (UC) and Crohn’s disease (Lesniowski-Crohn’s, ChL-C, CD), is a chronic and recurrent inflammatory condition of the gastrointestinal tract with multifactorial causes. Both types of IBD are characterized by chronic inflammation with periods of remission and exacerbation. An increasing number of studies have recently shown that chronic inflammation plays an important role in the carcinogenesis of colorectal cancer (CRC), generating suitable microenvironments for the formation and progression of the disease. The main factors are chronic inflammation and the scope and duration of the disease. The pro-inflammatory interleukins IL-13, IL-8 and TNF-α play an important role in tumorigenesis. It is further emphasized that reactive oxygen species (ROS) and reactive nitrogen species produced by inflammatory cells may interact with key genes involved in carcinogenic pathways such as TP53. Carcinogenesis in IBD involves proteins determined by the genes DLG5, OCTN and NOD2. Immunosuppressive drugs such as thiopurines and methotrexate may play a role in extra-intestinal tumour development by impairing the immune system and surveillance of tumour cells or by inducing DNA damage. Recognition of neoplastic changes associated with IBD is difficult due to the heterogeneity of the endoscopic image and variation in the diagnosis depending on the observer. Therefore surveillance of IBD patients by a multidisciplinary team is essential for early detection of the neoplastic process.
Genetic markers of canine hip dysplasia
Authors: KRZEMIŃSKA PAULINA , GOGULSKI MACIEJ , ALEKSIEWICZ ROMAN , ŚWITOŃSKI MAREK
Published: December 2017

Canine hip dysplasia is a complex skeletal malformation caused by genetic and environmental factors. The prevalence of hip dysplasia in different canine breeds ranges widely, from 1% (for Whippet and Borzoi) to over 70% (for Bulldog and Pug). These differences indicate the presence of genetic variants predisposing to or preventing this disorder in gene pools of particular breeds. The importance of genetic factors is also confirmed by a high coefficient of heritability (h2) of canine hip dysplasia, which for most breeds oscillates around 0.5 – 0.6. Application of modern genomic methods, that is, mainly genome scanning (based previously on microsatellite markers and currently on SNP microarrays) has led in recent years to the identification of potential genetic markers associated with this disorder. Such studies were carried out mostly in two breeds: Labrador retriever and German shepherd. Some of the markers were found in the vicinity of genes involved in skeletal development. Following these achievements, the use of some markers has been suggested for early risk diagnosis of hip dysplasia. This shows that molecular testing is becoming important for not only monogenic, but also polygenic canine diseases and disorders. Identification of genetic markers associated with predisposition to hip dysplasia offers an opportunity for an early risk evaluation of this disorder (prior to its first signs). Moreover, it facilitates effective breeding selection aimed at eradicating undesirable genetic variants from the gene pool of a given breed..
Editorial
Authors: Araujo Marta Maria
Published: December 2017

Editorial
Subjetividade no uso de adverbiais modalizadores em artigos de opinião
Authors: Castanheira Dennis , Cezario Maria Maura
Published: December 2017

Este artigo visa a análise dos usos de adverbiais modalizadores como elementos subjetivos a partir de uma amostra composta por artigos de opinião dos jornais O Globo Online e O Dia Online. Como fundamentação teórica, recorremos aos pressupostos do Funcionalismo norte-americano, mais especificamente aos estudos sobre subjetividade, de Traugott e Dasher (2002) e Traugott (2010) e ao arcabouço da Linguística do Texto (VAN DIJK, 1997), considerando, sobretudo, as investigações sobre articulação textual, de Koch (2003) e Campos e Torquato (2013). Nossos resultados apontam para um continuum de subjetividade relacionado aos seus efeitos de sentido e para a estreita relação dos usos dos adverbiais modalizadores com o gênero textual estudado.
TRAINER PID CONTROLLER SEBAGAI MEDIA PEMBELAJARAN PRAKTIK SISTEM KENDALI
Authors: Marpanaji Eko
Published: December 2017

Penelitian ini bertujuan untuk mengembangkan trainer PID controller dan menilai kelayakan trainer PID Controller. Trainer yang dikembangkan menggunakan aplikasi PID controller yaitu pengendali dual brushless. Penelitian ini merupakan penelitian R&D yang berorientasi produk berupa trainer dan modul pendamping. Setelah produk mendapat validasi dari ahli melalui uji alfa dan uji beta maka produk dievaluasi pada implementasi sesungguhnya. Pengembangan media merujuk pada model Lee & Owens. Penelitian ini menggunakan model pengembangan yang meliputi analisis, desain, implementasi dan evaluasi, dimana letak evaluasi dan revisi terletak pada tiap tahapan. Evaluasi dilakukan oleh ahli materi, ahli media dan pengguna. Pengambilan data menggunakan angket yang memiliki rentang nilai 1 s.d. 4. Perolehan nilai angket selanjutnya dikonversi untuk mengetahui kategori kelayakan. Hasil penelitian menunjukkan nilai kelayakan trainer PID Controller adalah 3,33 dan termasuk kategori Sangat Baik. Karena trainer PID Controller memperoleh nilai kelayakan sangat baik maka trainer ini dapat digunakan dalam pembelajaran di kelas
PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF PADA MATERI PENGENALAN COREL DRAW SEBAGAI SARANA PEMBELAJARAN DESAIN GRAFIS DI SMK MUHAMMADIYAH 2 KLATEN UTARA
Authors: Pramuaji Alfiyanto
Published: December 2017

Penelitian ini bertujuan untuk (1) mengembangkan media pembelajaran pengenalan corel draw berbasis Adobe Flash CS3 untuk siswa kelas X jurusan multimedia di SMK Muhammadiyah 2 Klaten Utara; dan  (2) mengetahui kelayakan media pembelajaran yang dihasilkan telah memenuhi sebagai bahan ajar bagi siswa. Model pengembangan yang digunakan adalah model ADDIE. Hasil penelitian menunjukkan bahwa: (1) Pengembangan Media Pembelajaran Interaktif pengenalan CorelDraw pada mata pelajaran Desain Grafis menghasilkan produk media pembelajaran interaktif yang berisikan tujuh kompetensi dasar dan dilengkapi dengan video tutorial. Pada media pembelajaran ini juga terdapat tutorial membuat sebuah objek untuk latihan dan latihan soal evaluasi; dan (2) tingkatkelayakan media pembelajaran dari ahli materi sebesar 88 % dengan kategori sangat layak, ahli media sebesar 82,5 % dengan kategori sangat layak, dan penilaian siswa terhadap media pembelajaran sebesar 81 % dengan kategori sangat layak. Berdasarkan hasil penelitian tersebut maka media pembelajaran interaktif pengenalan corel draw berbasis Flash layak digunakan sebagai alat bantu  mengajar dalam proses pembelajaran di sekolah.
Creating Low-Cost 360-Degree Virtual Reality Videos for Hospitals: A Technical Paper on the Dos and Don�ts (Preprint)
Authors: O'Sullivan Benjamin , Alam Fahad , Matava Clyde
Published: December 2017

UNSTRUCTURED

This article will provide a framework for producing immersive 360-degree videos for pediatric and adult patients in hospitals. This information may be useful to hospitals across the globe who may wish to produce similar videos for their patients. Advancements in immersive 360-degree technologies have allowed us to produce our own “virtual experience” where our children can prepare for anesthesia by “experiencing” all the sights and sounds of receiving and recovering from an anesthetic. We have shown that health care professionals, children, and their parents find this form of preparation valid, acceptable and fun. Perhaps more importantly, children and parents have self-reported that undertaking our virtual experience has led to a reduction in their anxiety when they go to the operating room. We provide definitions, and technical aspects to assist other health care professionals in the development of low-cost 360-degree videos.
Using Facebook for Health Promotion in “Hard-to-Reach” Truck Drivers: Qualitative Analysis (Preprint)
Authors: Sendall Marguerite C. , McCosker Laura K. , Crane Phil , Rowland Bevan , Fleming Marylou , Biggs Herbert C.
Published: December 2017

BACKGROUND

Workers in the road transport industry, and particularly truck drivers, are at increased risk of chronic diseases. Innovative health promotion strategies involving technologies such as social media may engage this “hard-to-reach” group. There is a paucity of evidence for the efficacy of social media technologies for health promotion in the Australian transport industry.

OBJECTIVE

This study analyzed qualitative data from interviews and focus group discussions to evaluate a social media health promotion intervention, the Truckin’ Healthy Facebook webpage, in selected Australian transport industry workplaces.

METHODS

We engaged 5 workplace managers and 30 truck drivers from 6 transport industry organizations in developing workplace health promotion strategies, including a social media intervention, within a Participatory Action Research approach. Mixed methods, including a pre- and postintervention manager survey, truck driver survey, key informant semistructured interviews, truck driver focus groups, and focused observation, were used to evaluate the social media intervention. We asked questions about workplace managers’ and truck drivers’ opinions, engagement, and satisfaction with the intervention. This paper focuses on qualitative data.

RESULTS

Of the workplace managers who reported implementing the social media intervention at their workplace, all (3/3, 100%) reported satisfaction with the intervention and expressed a keen interest in learning more about social media and how it may be used for workplace health promotion and other purposes. Truck drivers were poorly engaged with the intervention because (1) many believed they were the “wrong age” and lacked the necessary skills; (2) the cost of smartphone technology was prohibitive; (3) they confined their use of social media to nonwork-related purposes; and (4) many workplaces had “no Facebook” policies.

CONCLUSIONS

The use of social media as a health promotion intervention in transport industry workplaces has potential. Workplace interventions using social media can benefit from a Participatory Action Research approach. Involving managers and workers in the design of social media health promotion interventions and developing strategies to support and deliver the interventions helps to facilitate their success. The workers’ profile, including their age and familiarity with social media, and work, workplace, and family context is important to consider in this process. Much more research needs to be undertaken to better understand the effective use of social media to engage “hard-to-reach” groups.
TAX REFORM AND NONCOMPLIANCE IN INDONESIA
Authors: Iswahyudi Heru
Published: December 2017

The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Database and Indonesia’s Central Board of Statistics. The methodology uses one of the ‘top-down’ approaches, in which national accounts figures are employed to arrive at an estimation of the VAT liability. It is found that compliance deteriorated when reform efforts were incomplete – that is when the reforms suffered from decelerations, setbacks or reversals. This paper contributes to the literature by providing a framework for analyzing the impact of tax reform on taxpayer’s compliance behavior.
MANDATORY CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA
Authors: Andrini Laurensia
Published: December 2017

AbstractRegulation on CSR under laws and regulations of Company Act have not given clarity and legal certainty as it does not stipulate sanction and control mechanism. In the practical level, the implementation of CSR is often mistargeted because the company does not have a clear guidance to fulfill people’s demand. It is the purpose of this research to understand how far CSR is obligatory towards Limited Liability Companies who perform business in the field of and or related to natural resources as well as to understand the reason behind mandatory CSR in Indonesia. IntisariPeraturan mengenai Tanggung Jawab Sosial dan Lingkungan yang diatur dalam peraturan perundang-undangan mengenai Undang-undang Perseroan Terbatas belum memberikan kejelasan dan kepastian hukum karena tidak adanya sanksi dan mekanisme pengawasan. Dalam ranah praktis, penerapan TJSL seringkali kurang tepat sasaran karena Perseroan Terbatas tidak memiliki panduan yang jelas untuk memenuhi permintaan masyarakat. Penelitian ini ditujukan untuk memahami sejauh mana kewajiban TJSL terhadap Perseroan Terbatas yang melakukan usaha di bidang atau terkait dengan sumber daya alam, sekaligus untuk memahami alasan di balik kewajiban TJSL di Indonesia.
Analisis Dampak Intrusi Air Laut Terhadap Airtanah di Pulau Koral Pramuka, DKI Jakarta
Authors: Cahyadi Ahmad , Adji Tjahyo Nugroho , Marfai Muh Aris , Noviandaru Sembodo , Agniy Romza Fauzan
Published: December 2017

Abstrak Pulau Koral Pramuka merupakan salah satu pulau yang memiliki fungsi strategis sebagai Ibukota Kabupaten Kepulauan Seribu, DKI Jakarta. Pembangunan yang terus berlangsung untuk mendukung fungsi sebagai ibukota sekaligus sebagai tujuan wisata menjadikan pertumbuhan penduduk tinggi dan kebutuhan akan sumberdaya air terus meningkat. Kondisi demikian dapat menyebabkan ancaman intrusi air laut menjadi semakin tinggi karena jumlah pengambilan airtanah akan semakin bertambah. Penelitian ini bertujuan untuk mengetahui dampak intrusi air laut terhadap airtanah di Pulau Koral Pramuka. Metode yang digunakan adalah analisis daya hantar listik (DHL) airtanah serta perbandingan ion klorida dan ion karbonat dalam airtanah. Data yang digunakan dalam penelitian ini adalah nilai DHL, kandungan ion klorida dan bikarbonat yang diambil dari sampel airtanah. Sampel diambil secara sistematis berdasarkan grid berukuran 100 meter x 150 meter. Total sampel airtanah adalah sejumlah 23 sampel. Hasil kajian menunjukkan bahwa 15 sampel airtanah menunjukkan bahwa intrusi telah berpengaruh cukup besar terhadap airtanah, sedangkan 8 sampel menunjukkan bahwa intrusi telah berpengaruh besar terhadap airtanah di Pulau Koral Pramuka.AbstractPramuka Cay, one of the islands in Kepulauan Seribu Regency, Jakarta, has a strategic role as the capital district. The constant development, which aims to support the functions as a capital district and a tourist destination, persistently increases population growth and, at the same time, demand for water resource. This condition may intensify the threats of seawater intrusion as it induces a higher groundwater withdrawal. This research aimed to identify the impact of seawater intrusion on groundwater in Pramuka Cay using electrical conductivity (EC) analysis and comparison analysis of the chloride and bicarbonate ions in the groundwater. The research data, including EC and the concentration of chloride and bicarbonate ions, were obtained from groundwater samples. The 23 samples were selected systematically from 100x150 m2 grids. The analysis of 15 samples found a rather significant impact of seawater intrusion on groundwater, whereas the test results on the remaining 8 samples showed that seawater intrusion had affected the groundwater in Pramuka Cay considerably.
Efficacy of a repeat testing protocol for cognitive fatigue assessment: a preliminary study in postconcussive syndrome participants
Authors: Rau Thomas F , Patel Sarjubhai A , Guzik Erik E , Sorich Edmond , Pearce Alan J
Published: December 2017

Aim: A small but notable number of individuals who suffer a concussion report ongoing cognitive difficulties. This preliminary study investigated the efficacy of repetitive test application to discern cognitive impairment in those with ongoing symptoms. Methods: Participants (n = 17) with continuing self-reported symptoms following a concussion (∼9 months postinjury) were compared with 17 age group matched controls for working memory and word-list learning. Results: Both groups performed similarly after the first trial for both assessments. However, in subsequent trials, the postconcussion group performed significantly worse than controls. Discussion: While further studies to understand the mechanisms are warranted, data from this preliminary study suggest that a repetitive test application may be useful to discern cognitive fatigue in individuals who report ongoing concerns following a concussion.
Bandeiras, hinos e cantos: as armas cívicas dos pelotões de saúde em Santa Catarina (1941-1953)
Authors: Metelski Michele , Carminati Celso João
Published: December 2017

Apresentamos, no presente texto, os resultados de uma pesquisa histórica que se fundamentou nas relações estabelecidas entre as propostas de nacionalização do ensino e das ideias da Escola Nova, por meio de símbolos educativos que visavam à reestruturação e regeneração da pátria. Com essa perspectiva, a partir de 1940, o Estado de Santa Catarina implantou as associações auxiliares da escola, e, entre elas, os pelotões de saúde. Tomamos como pressuposto de análise o período de 1941 a 1953 e utilizamos como principais fontes de pesquisa os relatórios e as atas dessas associações, documentos escritos pelos próprios alunos alistados nos pelotões. As fontes permitem compreender como as crianças interagiam e concebiam os cuidados com a saúde, possibilitando escrutinar e inferir como era o funcionamento das instituições que objetivavam inculcar valores morais e físicos, incorporados exatamente como pretendia o discurso médico higienista.
Nita Freire: histórias compartilhadas com o maior educador brasileiro e que nos ajudam a compreender o momento atual
Authors: Barroso Áurea Eleotério Soares
Published: December 2017

Ana Maria Araújo Freire (Nita Freire) é mestre e doutora em Educação pela Pontifícia Universidade Católica de São Paulo (PUC/ SP), viúva e sucessora legal de Paulo Freire.   Aos 83 anos de idade trabalha intensamente, se dedica a organizar, publicar textos inéditos do Educador e responde pela tradução de parte da obra do autor para diversas línguas. Nita Freire também colaborou em algumas obras de Paulo Freire, escreveu Notas importantes que ajudam o leitor a compreender mais profundamente os ensinamentos contidos nos livros. É autora de diversos livros de autoria individual como “Nós dois”, Editora Paz e Terra, São Paulo, 2013. Neste livro, a autora reúne cartas, bilhetes, fotos que retratam a trajetória de encantamento de duas pessoas já na maturidade, ela com 54 anos e ele com 65 anos de idade.Na entrevista concedida em sua residência na cidade de São Paulo para a mestre em Gerontologia e doutora em Serviço Social pela PUC/SP, Pesquisadora e Professora Convidada da Universidade do Estado do Rio Grande do Norte, do Programa de Pós-Graduação em Ensino, Campus Avançado CAMEAM, Áurea Eleotério Soares Barroso, no dia primeiro de agosto de 2017, Nita Freire fala sobre educação, anistia política, longevidade e enaltece alguns atributos do ser humano Paulo Freire.
A reforma do Estado e o avanço neoconservador: impactos no caráter público da educação
Authors: Gonçalves Leonardo Dorneles , Puccinelli Vinícius Ramos
Published: December 2017

O trabalho aborda as mudanças na educação sob a égide da reforma do Estado e o avanço neoconservador sobre os direitos sociais. Explicitar as contradições que se movem no interior dessas mudanças e analisar as consequências à classe trabalhadora brasileira é o objetivo do trabalho. Para tanto, a pesquisa se caracteriza como bibliográfica e documental, considerando teóricos importantes da sociologia latino-americana, como Fernandes (2009) e as principais propostas para a educação que tramitam na esfera do Estado, como a reforma do Ensino Médio e o programa “Escola sem Partido”. Com base no estudo, é possível dizer que se configura no cenário político brasileiro pós-golpe uma reforma do Estado a qual pretende estreitar a progressão dos direitos sociais e garantir o caráter subordinativo da economia e educação nacional aos interesses do capital. Por isso a educação de nível médio, seja do campo ou da cidade, tem importância central para os reformadores.
About Some Problems of Designing of Autonomous Robots
Authors: Lozhkin A G , Maiorov K N
Published: December 2017

Кратко проанализированы основные методы проектирования автономных роботов, в том числе автоматная модель, классифицирующий автомат, обучение с подкреплением на основе прямонаправленной модели, метод гомеокинеза для управления поведением робота. Выделены недостатки методов, не позволяющие создать автономный робот, работающий в режиме реального времени. Упомянуты некоторые важные для темы статьи работы в области когнитивных исследований и биохимии. Показан недостаток общей точки зрения на мыслительный процесс человека. Предложено рассматривать автономный робот и среду его работы как текст на языке математики. Выдвинута концепция рассмотрения робота на основе прагматического и семантического анализов как части семиотического анализа. Выдвинуты основные постулаты данного подхода. Сформулирована четырехуровневая структура анализа автоморфизмов для принятия решений роботом.
Strengthening of the Concepts of Reforming Foreign Pension Systems in the Pension Reform of the Russian Federation
Authors: Volkova T G
Published: December 2017

В настоящее время в результате проводимой пенсионной реформы Россия стремится выстроить пенсионную систему, опираясь на опыт других стран. При этом в 2015 г. при вступлении в силу ФЗ «О страховых пенсиях» практически был сделан шаг назад и возврат к системе распределительной, которую принято называть пенсионной системой «солидарности поколений». При этом считается, что, отказавшись от накопительной составляющей, можно решить проблему сокращения дефицита бюджета ПФР за счет ее перераспределения в страховую часть. Это решение основывается на анализе успешного функционирования зарубежных пенсионных распределительных систем. Но при этом нельзя забывать, что все эти системы имеют ряд серьезных отличий от российской модели. В связи с этим в статье проведен сравнительный анализ некоторых зарубежных пенсионных систем по критериям: вид системы, виды пенсий, пенсионный возраст, пенсионный стаж, тариф страховых взносов и принципы его финансирования. Также эффективность пенсионного обеспечения разных стран сравнивается с использованием показателя «коэффициент пенсионного замещения». Исходя из проведенного анализа предложены рекомендации по более эффективному проведению реформы российской пенсионной системы. Во-первых, усиление роли личного участия застрахованных лиц в финансировании страховых взносов, причем как добровольного, так и обязательного. Во-вторых, создание профессиональной пенсионной системы (что приведет к появлению обязательных трудовых профессиональных пенсий) и усиление заинтересованности в ней работодателей (например, в обмен на снижение бремени выплачиваемых ими страховых взносов). В-третьих, рассмотрение возможности поднятия пенсионного возраста, но очень постепенно и дифференцированно. Рекомендуемые мероприятия, по нашему мнению, благоприятно отразятся на формировании бюджета Пенсионного фонда России и приведут к сокращению дефицита его бюджета.
Geologia da linguística e definição de máquina abstrata por Deleuze e Guattari (Geology of Linguistics and the meaning of abstract machine by Deleuze and Guattari)
Authors: Marins Roque Tatiana
Published: December 2017

O artigo explica o uso que Deleuze e Guattari fazem da linguística de Hjelmslev, em particular de sua noção de matéria. O objetivo é entender como esses autores ultrapassam a separação entre os planos de conteúdo e expressão propondo a noção de máquina abstrata, que mostra como a pressuposição recíproca dos planos explica a produção de sentido em um novo regime de signos.
Corporate ownership structure and risk-taking: evidence from Japan
Authors: Chun SunEae , Lee MinHwan
Published: December 2017

We examine the relationship between ownership structure and corporate risk-taking in Japan over the sample periods of 2000 2010. Reflecting the ongoing changes in the ownership structure in Japan, we incorporate the various kinds of insider and outsider ownership in the analysis. Ownership such as concentrated ownership, ownership by closely related parties, financial institutions comprising banks and insurance companies and managers are categorized into inside ownership, while ownership by foreigners or financial institution such as investment trusts or pension funds are categorized into outside ownership. The ownership structure is found to have a different impact on the firm’s risk-taking behavior. The study shows that concentrated ownership or ownership by closely related parties affect the firm risks in a convex manner and encourages the firm management to take more risk when the firms have growth opportunities. On the other hand, ownership by financial institutions such as bank and insurance companies, does not seem to affect the firm risk level. This implies that the financial institutions fail to play their role of a shareholder monitor. When managerial ownership is allowed, it is found that Japanese managers’ incentives are aligned with those of shareholders. Contrary to the conventional entrenchment hypothesis, however, managers seem to take more risk as the share of managerial ownership increases. Foreign investors are found to enhance corporate risk-taking in a monotonic manner and do not bias corporate investment in a conservative direction in pursuit of their short-term gains. Domestic institutions such as investment trusts or pension funds are found to neither affect the firm risk level nor enhance the firm value.
Fractional variational iteration method for time-fractional non-linear functional partial differential equation having proportional delays
Authors: Dogan Durgun , Konuralp Ali
Published: December 2017

In this paper, time-fractional non-linear partial differential equation with proportional delays are solved by fractional variational iteration method taking into account modified Riemann-Liouville fractional derivative. The numerical solutions which are calculated by using this method are better than those obtained by homotopy perturbation method and differential transform method with same data set and approximation order. On the other hand, to improve the solutions obtained by fractional variational iteration method, residual error function is used. With this additional process, the resulting approximate solutions are getting closer to the exact solutions. The results obtained by taking into account different values of variables in the domain are supported by compared tables and graphics in detail.
An application of finite element method for a moving boundary problem
Authors: Aksan Emine , Karabenli Hatice , Esen Alaattin
Published: December 2017

The Stefan problems called as moving boundary problems are defined by the heat equation on the domain 0 < x < s(t). In these problems, the position of moving boundary is determined as part of the solution. As a result, they are non-linear problems and thus have limited analytical solutions. In this study, we are going to consider a Stefan problem described as solidification problem. After using variable space grid method and boundary immobilization method, collocation finite element method is applied to the model problem. The numerical solutions obtained for the position of moving boundary are compared with the exact ones and the other numerical solutions existing in the literature. The newly obtained numerical results are more accurate than the others for the time step ?t = 0.0005, it is also seen from the tables, the numerical solutions converge to exact solutions for the larger element numbers.
Pacioli, Profit, and Positivism: How Inherited Professional and Academic Traditions Have Stymied Accounting Scholarship
Authors: Badua Frank , Racca Joshua C.
Published: December 2017

Many criticisms have been leveled at the dominant positivist accounting research paradigm. This paper links this modern research paradigm to the development of double entry bookkeeping, which itself was part of a larger intellectual movement toward quantitative knowledge production, referred to herein as the quantification paradigm shift. Among the items discussed are the socio-economic forces that facilitated this shift, the role played by this movement in the development of accounting techniques, the advent of the concept of profit, and the emergence of positivism in accounting research. These items will be analyzed in the light of historical changes in philosophy and science, critical perspectives on the dominant research paradigm, and calls for alternative research programs.
Publications in Accounting History: A Long-Run Statistical Survey
Authors: Matthews Derek
Published: December 2017

The purpose of this article is to provide a comprehensive survey of the history of publications in accounting history. The paper uses data prior to 1980 from the bibliographies by Parker (1980), together with a new searchable database (available from the author) of accounting history publications compiled from the accounting history publications listed annually in Accounting, Business and Financial History/Accounting History Review from 1989 to 2015. In contrast to previous surveys, the data cover the period from the start of the profession down to the present day and include all the leading journals and historians. The results measure and chart the explosion in output of accounting history in the 1980s and 1990s, which reached a peak in 2000, and the worrying leveling-off of subsequent publications. The decline of interest in early accounting and bookkeeping and the rise of issues driven by the so-called New Accounting History is traced and, in terms of output and personnel, the relative decline of the early leadership of the American historians and the rise of the British and Australians is identified.
Extraordinary Items—An Elusive Concept
Authors: Hoyle Joe B. , Paik Gyung H. (Daniel) , Shi Ruoping (Cathy)
Published: December 2017

Since the appearances of “extraordinary” gains and losses in the authoritative GAAP literature in 1917, the debate over how to report such items has continued for a century. Until the 1970s, the reporting of extraordinary items was widespread. During recent decades, however, the frequency of reported extraordinary items decreased sharply. Only 1.5 percent of companies reported them in 2014, followed in January 2015 by their elimination from U.S. GAAP. In this paper, we investigate factors affecting the decline in reporting of extraordinary items and reasons for their elimination from U.S. GAAP. Factors include evolving criteria for defining extraordinary items, variation in their financial statement placement, and their changing nature and size over the years. We examine several important FASB pronouncements and events that contributed to the elimination of extraordinary items, including APB Opinion No. 30 in 1973, the FASB's treatment of the losses from the World Trade Center attack in 2001, the FASB and IASB's convergence initiative, the FASB's simplification initiative, and widespread use of pro forma earnings in practice.
The Adiponectin Paradox for All-Cause and Cardiovascular Mortality
Authors: Menzaghi Claudia , Trischitta Vincenzo
Published: December 2017

Basic science studies have shown beneficial effects of adiponectin on glucose homeostasis, chronic low-grade inflammation, apoptosis, oxidative stress, and atherosclerotic processes, so this molecule usually has been considered a salutary adipokine. It was therefore quite unexpected that large prospective human studies suggested that adiponectin is simply a marker of glucose homeostasis, with no direct favorable effect on the risk of type 2 diabetes and cardiovascular disease. But even more unforeseen were data addressing the role of adiponectin on the risk of death. In fact, a positive, rather than the expected negative, relationship was reported between adiponectin and mortality rate across many clinical conditions, comprising diabetes. The biology underlying this paradox is unknown. Several explanations have been proposed, including adiponectin resistance and the confounding role of natriuretic peptides. In addition, preliminary genetic evidence speaks in favor of a direct role of adiponectin in increasing the risk of death. However, none of these hypotheses are based on robust data, so further efforts are needed to unravel the elusive role of adiponectin on cardiometabolic health and, most important, its paradoxical association with mortality rate.
Lower Risk of Death With SGLT2 Inhibitors in Observational Studies: Real or Bias?
Authors: Suissa Samy
Published: December 2017

Two recent observational studies reported a remarkably lower rate of all-cause death associated with sodium–glucose cotransporter 2 inhibitor (­SGLT2i) use in all patients with type 2 diabetes and not only those at increased cardiovascular risk. The >50% lower mortality rates reported in these studies are much greater than those found in the BI 10773 (Empagliflozin) Cardiovascular Outcome Event Trial in Type 2 Diabetes Mellitus Patients (EMPA-REG OUTCOME) and CANagliflozin cardioVascular Assessment Study (CANVAS) randomized trials. We show that these observational studies are affected by time-related biases, including immortal time bias and time-lag bias, which tend to exaggerate the benefits observed with a drug. The Comparative Effectiveness of Cardiovascular Outcomes in New Users of SGLT-2 Inhibitors (CVD-REAL) study, based on 166,033 users of SGLT2i and 1,226,221 users of other glucose-lowering drugs (oGLD) identified from health care databases of six countries, was affected by immortal time bias. Indeed, the immortal time between the first oGLD prescription and the first SGLT2i prescription was omitted from the analysis, which resulted in increasing the rate of death in the oGLD group and thus producing the appearance of a lower risk of death with SGLT2i use. The Swedish study compared 10,879 SGLT2i/dipeptidyl peptidase 4 inhibitor (DPP-4i) users with 10,879 matched insulin users. Such comparisons involving second-line therapies with a third-line therapy can introduce time-lag bias, as the patients may not be at the same stage of diabetes. This bias is compounded by the fact that the users of insulin had already started their insulin before cohort entry, unlike the new users of SGLT2i. Finally, the study also introduces immortal time bias with respect to the effects of SGLT2i relative to DPP-4i. In conclusion, the >50% lower rate of death with SGLT2i in type 2 diabetes reported by two recent observational studies is likely exaggerated by immortal time and time-lag biases. It thus remains uncertain whether the benefit seen with empagliflozin in the EMPA-REG OUTCOME trial applies to all SGLT2i and to all patients with type 2 diabetes, not only those at increased cardiovascular risk. While observational studies can provide crucial real-world evidence for the effects of medications, they need to be carefully conducted to avoid such major time-related biases.
Preliminares
Authors: Técnico Informador
Published: December 2017

Preliminares del v81n2(2017)
Características físico-químicas de humus obtenido de biosólidos provenientes de procesos de tratamiento de aguas residuales
Authors: Chávez Porras Álvaro , Velásquez Castiblanco Yessica Liceth , Casallas Ortega Nicolás David
Published: December 2017

A nivel mundial las prácticas de manipulación, almacenamiento, transporte y disposición final de los residuos orgánicos constituyen uno de los retos de complejidad y relevancia; debido a que éstos son considerados como foco potencial de contaminación de recursos naturales disponibles. Uno de los factores, de mayor incidencia, se relaciona con el tratamiento de aguas residuales domésticas, el cual tiene como subproductos los biosólidos; éstos son definidos como elementos sólidos, semisólidos o líquidos que poseen elevado contenido de Materia Orgánica (MO) y macronutrientes como nitrógeno (N), fosforo (P) y potasio (K); y se considera la posibilidad de procesarlos y aprovecharlos, empleando diferentes alternativas orientadas al reúso. Una de ellas, la técnica de vermicompostaje, está basada en la estabilización de la MO por la acción de lombrices de diferentes especies, que son capaces de alimentarse de esos sustratos, generando humus que pueda ser usado como corrector de suelos o abono. Esta investigación muestra el caso donde se desarrolló un sistema de reactores, con lombrices de la especie roja californiana Eisenia foetida; usando como materia prima los biosólidos provenientes del tratamiento de aguas residuales del Campus Nueva Granada, UMNG, Cajicá, Cundinamarca. Se tuvo como objetivo el generar y medir un proceso biológico de estabilización que mejore las condiciones del biosólidos, donde el humus obtenido pueda ser usado como enmienda para la recuperación de suelos; estableciendo las características físico-químicas del producto final, bajo el marco de la NTC 5167. Pudiendo concluir se encuentra entre los límites establecidos por la norma, para ser utilizado como acondicionador de suelos, degradados o descompensados por procesos antrópicos o naturales.
PENGARUH PELATIHAN PENCEGAHAN DEMAM BERDARAH DENGUE (DBD) TERHADAP TINGKAT PENGETAHUAN DAN SIKAP SISWA DI SDN WIROGUNAN I KARTASURA KABUPATEN SUKOHARJO
Authors: Sugiyono Sugiyono , Darnoto Sri
Published: December 2017

Penyakit Demam Berdarah Dengue (DBD) merupakan penyakit akibat infeksi virus dengue yang masih menjadi masalah kesehatan masyarakat Indonesia. Penyakit ini menyerang semua kelompok umur, namun sebagian besar berusia di bawah 15 tahun. Siswa Sekolah Dasar (SD) merupakan kelompok rentan yang kepeduliannya sangat diperlukan guna menjaga kesehatan bagi masyarakat sekolah. Sehingga, membutuhkan pengetahuan dan sikap yang baik terhadap upaya Pemberantasan Sarang Nyamuk (PSN). Peningkatan pengetahuan dan sikap siswa dapat dilakukan dengan memberikan pelatihan kesehatan. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan pencegahan DBD terhadap tingkat pengetahuan dan sikap siswa di SDN Wirogunan I. Metode penelitian menggunakan penelitian eksperimen yang dilengkapi dengan pendekatan metode kuantitatif. Rancangan penelitian yang digunakan yaitu rancangan pra eksperimen dengan bentuk one group pretest and posttest design. Jumlah sampel pada penelitian ini sebanyak 57 siswa. Pengambilan sampel dalam penelitian ini menggunakan teknik non probability sampling dengan metode sampling jenuh. Uji statistik menggunakan uji t-test dengan wilcoxon signed ranks test. Hasil penelitian menunjukkan ada pengaruh pelatihan pencegahan DBD terhadap tingkat pengetahuan (p = 0,000) dan sikap siswa (p = 0,000) di SDN Wirogunan I.
Changes in Length of Grandparenthood in Finland 1790-1959
Authors: Chapman Simon N. , Lahdenperä Mirkka , Pettay Jenni E. , Lummaa Virpi
Published: December 2017

The importance of grandparents for their grandchildren is well-studied in several disciplines, and studies are now also addressing the potential effects of grandchildren on grandparental wellbeing. Any such effects are limited by the time grandparents share with their grandchildren. Changing child mortality rates, grandparental longevity, and childbearing patterns may have profoundly altered the length of grandparenthood across the demographic transition, but this has received little scientific attention. Using a genealogical dataset from Finland, we investigate changes in this shared time, from the late 18th to mid-20th century. We found the number of shared years between grandparents and grandchildren was low until roughly the onset of industrialisation in Finland, after which point shared time increased rapidly, from both the grandchild and grandparent perspectives. Understanding changing patterns in the opportunity for intergenerational transfers between grandparents and grandchildren has implications for several fields of study, including biology, demography, sociology, health studies, and economics.
EÇA DE QUEIRÓS E MACHADO DE ASSIS: CRONACA DI UN MANCATO INCONTRO
Authors: DE OLIVEIRA Vera Lúcia
Published: December 2017

Eça de Queirós and Machado de Assis: a chronicle of a missed encounter. Eça de Queirós and Machado de Assis had much in common, just as so many are the differences that separate them, both in the conception of the world and of art. Machado never left Rio de Janeiro and his trips were vertical, in the consciousness of the fictional characters and of his time. Eça, on the other hand, was a restless traveler, and from 1872 on, he almost always lived outside Portugal. From this perspective, he made a kind of autopsy of the Portuguese society of that time, with a refined and ironic language. In this work, I have tried to trace the lines of a subtlety dialogue between these two great writers, a possible encounter that for various reasons, never really happened.
Rezumat. Eça de Queirós și Machado de Assis: cronica unei întâlniri ce nu a avut loc. Eça de Queirós și Machado de Assis au multe în comun, așa cum multe sunt și diferențele care îi despart, atât în ceea ce privește viziunea asupra lumii, cât și concepția asupra artei. Machado nu a plecat niciodată din Rio de Janeiro, iar călătoriile lui au fost verticale, în conștiința personalelor ficționale și în cea a vremurilor sale. Eça, pe de altă parte, a fost un călător neobosit, din 1872 locuind aproape numai în afara Portugaliei. Din această perspectivă, a realizat un fel de autopsie a societății portugheze din vremea respectivă, folosind un limbaj rafinat și ironic. În această lucrare, am încercat să creionez un subtil dialog între cei doi mari scriitori, o întâlnire posibilă care, de fapt, din diferite motive, nu a avut loc niciodată.
Cuvinte cheie: Eça de Queirós, Machado de Assis, literatură portugheză, literatură braziliană, realism