bluuebunny/crossref_metadata_2025 huggingface dataset:
TEORIA INSTITUCIONAL: UM ESTUDO BIBLIOMÉTRICO DA ÚLTIMA DÉCADA NA WEB OF SCIENCE
Authors: Motke Francies Diego , Ravanello Felipe da Silva , Rodrigues Glauco Oliveira
Published: June 2017

O objetivo deste estudo é analisar as características das publicações relacionadas à Teoria Institucional no período de 2005 a 2014. Para isso, utilizou-se da base Web of Science da ISI Web of Knowledge buscando a identificação das principais áreas temáticas, autores, instituições, título das fontes, países, idiomas e ano destas publicações. Além disso, 20 tópicos foram relacionados com esta a Teoria Institucional para o cálculo do índice h-b, índice m e identificação dos hot topics, de acordo com a metodologia de Banks (2006). Os resultados revelam que o maior número de publicação pertence aos autores Lai e Wright, publicado majoritariamente no periódico Journal of Business Ethics, com destaque à instituição University of Nottingham, concentrado principalmente nos Estados Unidos e redigidos em inglês. Identificou-se que Mudanças institucionais, Estratégia, Empreendedorismo, Inovação, Teoria da Agência, Economias emergentes, Governo e Teoria Baseada em Recursos são hot topics relacionados à Teoria Institucional. Através da comparação dos artigos mais citados com os autores com maior número de publicações identificou-se que Sarkis, Meyer, Marquis, Zhu e Dacin podem ser considerados como referências em estudos que contemplem a Teoria Institucional.
O pensamento de Antonio Gramsci e as políticas educacionais na atualidade
Authors: Zanlorenzi Maria Josélia
Published: June 2017

O livro aqui resenhado reúne estudos que analisam as políticas educacionais na perspectiva de Antonio Gramsci e tem como objetivo compreender as relações sociais hegemônicas e suas influências na elaboração das políticas educacionais na atualidade.
A educação trágica
Authors: Torrano José Antonio Alves
Published: June 2017

Apresentam-se primeiro os antecedentes da tragédia, as suas relações com o estado ateniense e sua importância no calendário das festas oficiais e na vida política ateniense. Com as tragédias de Ésquilo Os Persas e Agamêmnon, exemplificam-se a estrutura e o conteúdo doutrinário da tragédia. Por fim, descreve-se o modo trágico de propor reflexão e de reatualizar os valores tradicionais.
A função educativa da ginástica na República de Platão
Authors: Araújo Carolina
Published: June 2017

Este trabalho argumenta que há dois conceitos de ginástica envolvidos na proposta educativa da República de Platão: a ginástica da temperança e a ginástica para a coragem. A ginástica da temperança é uma autoeducação sobre o cuidado do corpo. Ela depende da educação pela poesia e consiste em um regime pessoal. Todos os cidadãos devem praticá-la. A ginástica para a coragem é uma prática funcionalmente especializada dos guardiões e consiste em treinamento atlético. Ela visa o fortalecimento da parte impetuosa e a preparação para o regime de resistência que lhes é demandado ao longo de toda a vida.
Public Expenditure Management in Indonesia: Islamic Economic Review on State Budget 2017
Authors: Jaelani Aan
Published: June 2017

This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the shari'a. Public expenditure on Indonesia's government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people's welfare.
The Fundamental Human Right to Marry and to Family Life and their Protection in the Legal Framework of the Republic of Macedonia
Authors: Metaj-Stojanova M.Sc. Albana
Published: June 2017

The right to family life is a fundamental human right, recognized by a series of international and European acts, which not only define and ensure its protection, but also emphasize the social importance of the family unit and the institution of marriage. The right to family life has evolved rapidly, since it was first introduced as an international human right by the Universal Declaration of Human Rights (UDHR). The family structure and the concept of family life have changed dramatically over the last few decades, influenced by the everchanging social reality of our time and the decline of the institution of marriage. Aside from the traditional European nuclear family composed of two married persons of opposite sex and their marital children, new forms of family structures have arisen. LGTB families are at the centre of the ongoing debate on re-defining marriage and the concept of family life. The aim of this paper is to analyse the degree of protection accorded to family life and to the right to marry, which has long been recognized as one of the vital personal rights essential to the pursuit of happiness by free men by both, international acts ratified by the Republic of Macedonia and the legal system of the country. The methodology applied is qualitative research and use of the analytical, historical and comparative methods. The paper concludes that in general Republic of Macedonia has a solid legal framework, in compliance with the international law, that protects and promotes the right to family life.
Discrimination of women in the private sector
Authors: Kosumi MSc. Arbenita
Published: June 2017

Our research on the topic set forth, "Discrimination of women in the private sector" has resulted in a detailed picture of the role and place of women in the overall socio-economic and political life in post-war Kosovo, by emphasising the problem of the employment process and other current problems, which women face on daily basis.Women, who constitute half of humanity, since the beginning of the era of patriarchy have faced discrimination, in social as well as economic and political aspects, and since then appeared barriers to their career development. This problem is present even today, in almost all countries of the world and is not peculiar only for Kosovo, however the problem in Kosovo appears to be more acute. This kind of discrimination comes as a result of various “reasons“: religious, social and cultural. In subsequent periods, especially during the last decade, women‘s participation in everyday life has begun to improve in all sectors of life, however it is still far from the desirable one.Our findings, which helped the completion of this research, lead us to conclude that women have been, are and continue to be discriminated against in all walks of life and so it will be, until the woman does not realise that her fate is in her own hands, namely not to ask a man to free space for her, but to fight in order to conquer it herself.
Near‐Infrared Reflectance Spectroscopy Prediction of Leaf and Mineral Concentrations in Alfalfa
Authors: Halgerson James L. , Sheaffer Craig C. , Martin Neal P. , Peterson Paul R. , Weston Salli J.
Published: June 2017

Rapid and accurate prediction of leaf and mineral concentration of alfalfa (Medicago sativa L.) forage would be valuable for dried research and farm hay samples because current approaches are time‐consuming and expensive. Our objective was to study the effectiveness of near‐infrared reflectance spectroscopy (NIRS) in determining the leaf concentration in dried alfalfa forage and the concentration of total ash and minerals in leaves and stems. Leaf concentration in sun‐cured hay samples from several years was accurately predicted using NIRS with standard errors of cross validation (SECVs) of 34 to 49 g kg−1, but equations had to be redeveloped with samples representing each year. Equations derived from dried research samples had SECVs of 37 to 39 g kg−1 but still required equation redevelopment each year. Near‐infrared reflectance spectroscopy accurately predicted total ash and Ca, K, and P of leaves and stems of alfalfa hay and research samples but was less consistent in prediction of Mg and S and microminerals Al, B, Fe, Mn, and Si in leaves and stems. We failed to develop any useful equations for Na. Leaves had higher concentrations of total ash and most minerals than stems, except for K, Cd, Cu, Ni, and Cr. Near‐infrared reflectance spectroscopy is a rapid and accurate method for determining leaf, total ash, and Ca, K, and P concentration in sun‐cured hay and oven‐dried research samples. Near‐infrared reflectance spectroscopy would be especially useful in an electrical generating facility using large quantities of alfalfa as a biofuel.
Hourly and Daytime Evapotranspiration from Grassland Using Radiometric Surface Temperatures
Authors: Suleiman Ayman , Crago Richard
Published: June 2017

Determination of evapotranspiration (E) is needed for many applications in agriculture, hydrology, and meteorology. The spatial variability of leaf area index (LAI) and soil water availability makes it impractical to modelEover heterogeneous lands using ground‐based techniques. Remote sensing can be a good source for both LAI and radiometric surface temperature (Ts) estimates. However, remotely sensed soil moisture content is not suitable forEprediction. In this study, we propose a procedure to estimateEusingTs. The method uses a dimensionless temperature ΔT, defined as (Ts–Ta)/(Tmax–Ta), whereTais the air temperature andTmaxis the surface temperature that would occur if all the net radiation (Rn) was converted to sensible heat flux and no evaporation occurred. This approach has been tested on data from two grassland sites in Oklahoma and Kansas. Root mean square differences between hourly predicted and measuredEranged from 30 to 50 W m−2. The slope andr2for the zero‐intercept linear regression between hourly estimated and measuredEranged from 1.01 to 1.37 and 78 to 0.94, respectively. Daytime conservation of evaporative fraction (EF =E/Rn) was used to extrapolate from hourly to daytimeE. The slope andr2of the linear regression between daytime estimated and measuredEranged from 0.89 to 1.07 and 0.69 to 0.9, respectively. These results demonstrate that, for grassland, the model may give good estimates ofEwhenTaandTsare available.
Comparison of Different Models for Nondestructive Leaf Area Estimation in Taro
Authors: Lu Hsiu‐Ying , Lu Chun‐Tang , Wei Meng‐Li , Chan Lit‐Fu
Published: June 2017

Leaf area is a valuable index in identifying taro [Colocasia esculenta (L.) Schott] growth and development. Several models for estimating the area of a taro leaf by using nondestructive measurements of length and/or width have been proposed. We evaluated these models as well as some modified versions of the models and analyzed variations in leaf area coefficients (K) across leaf developmental stages, crop seasons, and cultivars. Data were collected from experiments of two taro cultivars at three leaf developmental stages grown in two crop seasons at Taiwan Agricultural Research Institute. The models using both leaf length [maximum leaf length (LX), length from the sinus base to the apex of leaf (LSA), or length from petiole‐attaching point to the apex of leaf (LPA)] and leaf width (maximum width, leaf width passing the petiole‐attaching point and perpendicular to LPA, or leaf width passing the sinus base and perpendicular to LSA) factors (LW1–LW9) provided the most accurate estimations of taro leaf area. Using these models, the mean squared deviation (in the range 887–4862), percentage of deviation for total leaf area (<3%), and mean percentage of deviation for individual leaf area (<8%) were smaller than those from other models. However, model L1, which used only the length factor LSA, could be extended to the area estimation of nonexpanded taro leaves or leaves at initial wilting stage. Models LW1 to LW9 and L1 gave consistent K values across leaf developmental stages, crop seasons, and cultivars. With these models, estimating taro leaf area in large quantities could be done without the use of any expensive instruments.
Adjusting Management Practices Using Glyphosate‐Resistant Soybean Cultivars
Authors: Bertram Michael G. , Pedersen Palle
Published: June 2017

Glyphosate [N‐(phosphonomethyl)glycine]‐resistant soybean [Glycine max (L.) Merr.] cultivars have increased drastically in usage and acceptance. Little information exists to see how glyphosate‐resistant soybean cultivars should be managed. The objective of this study was to evaluate different row‐spacing and plant population systems using three weed management systems. A field study was conducted from 1997 through 1999 at six locations in Wisconsin. Soybean was planted in 19‐, 38‐, and 76‐cm rows at a recommended (optimum), low, and high plant population for each row‐spacing system with three weed management systems [glyphosate‐resistant soybean cultivars with glyphosate (GRS/G), glyphosate‐resistant soybean cultivars with conventional herbicides (GRS/CN), and conventional soybean cultivars with conventional herbicides (CN/CN)]. In northern Wisconsin, soybean yield in a GRS/G system did not respond to plant population while GRS/CN and CN/CN systems yielded 6% more in high than in low plant population. Additionally, soybean yield responded positively to plant population in 76‐cm row CN/CN and GRS/CN systems in northern Wisconsin. In southern Wisconsin, GRS/G and GRS/CN systems yielded 6% less than the CN/CN system. No differences were observed among weed management systems in central and northern Wisconsin. Averaged across weed management systems and plant population, 19‐ and 38‐cm rows yielded 7, 9, and 10% more than 76‐cm rows in southern, central, and northern Wisconsin, respectively. No yield differences were observed between optimum and high plant population across Wisconsin, averaging 4% greater yield than the low plant population. The results demonstrated that it might be beneficial to alter management practices when using glyphosate‐resistant soybean in some production environments in Wisconsin.
Midseason Nitrogen Fertility Management for Corn Based on Weather and Yield Prediction
Authors: Derby Nathan E. , Casey Francis X. M. , Knighton Raymond E. , Steele Dean D.
Published: June 2017

Nitrogen fertilizer applications for irrigated corn (Zea mays L.) based on yield goals established before planting may result in under‐ or overapplication of N because of weather‐induced variations in yield potential from year to year. This study was conducted to develop and evaluate a regression model to predict corn grain yield at a midpoint in the growing season based on the current year's cumulative thermal factors and N fertility levels. The relationship among early‐season growing conditions, N fertility, and corn grain yield under continuous corn production and sprinkler irrigation was investigated from 1990–1995 in southeastern North Dakota. Fertility levels on small plots ranged from 0 to 224 kg ha−1 applied N. There was a wide range of cumulative growing degree days (GDD) and evapotranspiration (ET) during the study period. Least‐squares regression was used to develop equations to predict, on 10 July, grain yield based on cumulative ET or GDD from 1 May to 10 July and soil N plus applied N. Yields predicted on 10 July corresponded well to individual observed yields (r2 = 0.80), and predicted optimum yield (YOPT) was highly correlated to observed YOPT (r2 = 0.885). The model could provide a season‐specific yield potential used to modify N application during the growing season, resulting in fertilizer savings in the extreme years when cool early‐season weather limited yield potential or fertilizer increases to take advantage of optimum growing conditions and increase yields. Including meteorological measurements can improve fertilizer management decisions by providing midseason adjustments to fertilizer recommendations.
Basal Stem Nitrate Tests for Irrigated Malting Barley
Authors: Thompson Thomas L. , Ottman Michael J. , Riley‐Saxton Emily
Published: June 2017

Nitrogen fertilizer use is essential for optimizing yield of irrigated malting barley (Hordeum vulgareL.) but must be managed carefully to achieve optimum grain protein concentrations demanded by the malting industry. Development of tissue tests, applicable for growing conditions in the desert Southwest, would be of benefit to growers for optimizing yield and grain protein of irrigated malting barley. Field experiments were conducted with two cultivars of malting barley [Morex (six row) and Crystal (two row)] under irrigated conditions in southern Arizona. The objectives were to (i) determine yield and grain protein response to N applications, (ii) determine the relationship between lower‐stem tissue and sap NO3–N, and (iii) develop lower‐stem and sap NO3test guidelines for N management in malting barley. Yields ≥90% of maximum relative yield and grain protein concentrations acceptable for malting were achieved at N rates (kg ha−1) of 242 to 269 (1997–1998) and 205 to 269 (1998–1999) for Morex and 162 to 178 (1997–1998) and 166 to 181 (1998–1999) for Crystal. Stem and sap NO3–N were significantly correlated in both cultivars, withr2values of 0.72 in Morex and 0.82 in Crystal. We propose that, to achieve acceptable grain yield and protein, lower‐stem sap NO3–N in malting barley should be no less than 300, 180, and 120 mg L−1and dry stem tissue NO3–N should be no less than 3000, 1000, and 800 mg kg−1at Feekes growth stages 3, 7, and 10, respectively.
Evaluation of modified montmorillonite with di-cationic surfactants as efficient and environmentally friendly adsorbents for arsenic removal from contaminated water
Authors: Shokri E. , Yegani R. , Pourabbas B. , Ghofrani B.
Published: June 2017

In this work, montmorillonite (Mt) was modified by environmentally friendly arginine (Arg) and lysine (Lys) amino acids with di-cationic groups for arsenic removal from contaminated water. The modified Mts were characterized by X-ray diffraction, Fourier transform infrared spectroscopy, zeta potential and thermal analysis. The adsorption of As(V) onto modified Mts as a function of initial As(V) concentration, contact time and solution pH was investigated. The removal efficiency was increased with increasing the As(V) concentration and contact time; however, it was decreased with increasing solution pH. The maximum As(V) adsorption capacities of Mt-Arg and Mt-Lys were 11.5 and 11 mg/g, respectively, which were five times larger than pristine Mt. The high adsorption capacity makes them promising candidates for arsenic removal from contaminated water. The regeneration studies were carried out up to 10 cycles for both modified Mts. The obtained results confirmed that the modified adsorbents could also be effectively used for As(V) removal from water for multiple adsorption – desorption cycles.
The role of logistics management in public services – research plan
Authors: Buics László
Published: June 2017

Public services and logistics are generally treated as different fields, but the tools of logistics management with the help of the Unified Services Theory can be used for the benefit of the public services. The aim of this theoretical paper is to generally introduce my topic and relevance of the research on which my PhD thesis will be based in the future. The expectations in the advanced, globalized world are pushing governments to find new methods to fulfil the needs of the citizens while keeping up or even increase efficiency and effectiveness. I believe that from a certain viewpoint the public administration system can be considered as a large scale supply network, and I am particularly interested in how we could apply logistical methods in public services to increase efficiency and effectiveness while simultaneously increase customer satisfaction. In this particular paper I would like to present how I see the connections between the concept of New Public management and the Unified Services Theory. I would like to show the similarities between them and how they could complete each other in order to serve as a background for later logistics related approaches and researches within the domain of public services.
Some Sources of Misunderstandings in Intercultural Business Communication
Authors: Lázár Tímea
Published: June 2017

It is always a big challenge for all types of companies anywhere in the world to survive in the globalised and accelerated world. Their primary objective is to stay competitive, keep or even enlarge their market share while keeping their costs at a minimum level. These corporations often cross borders and operate on a multinational level. In order to do that successfully they need flexible workforce: people who have a high level of intercultural competencies and can help their corporations to achieve their aim of profit maximising. It is widely accepted that culture and languages are among the most significant impacts on intercultural communication. In this paper first I am going to interpret intercultural communication and the role of culture and then look at different intercultural skills and the role of languages in intercultural communication. Some areas that might cause problems in intercultural business communication will also be described.
Üzleti menedzsment közszférabeli adaptációjának kihívásai
Authors: Kucsma Daniella
Published: June 2017

Mind az üzleti menedzsment, mind a közszféra próbál, olyan munkahelyet biztosítani a munkavállalók számára, amit a munkaerő megbecsül, valamint ahol jól érzi magát, azonban a közmenedzsment meglehetősen nagy kihívásokkal néz szemben, ezen a területen. A tématerület kutatásának nehézségei ellenére, fontosnak tartom az adaptációs elemeket megvizsgálni. Érdemes mélyebben belenézni abba, hogy a versenyszféra miért vonzóbb munkavállaló számára és ezeket a pozitív elemek milyen módon tudnak megjelenni a közszférában.
Egyetemi hallgatók motivációs és személyes kompetenciáinak statisztikai vizsgálata főkomponens és klaszteranalízissel
Authors: Nagy Richárd , Balogh Péter
Published: June 2017

A kutatás célja a gazdasági és vidékfejlesztési agrármérnök alapszakos illetve gazdasági agrármérnök mesterszakos hallgatók tanulási motivációjának és személyes kompetenciáinak statisztikai vizsgálata, amely legfőbbképpen a kései „Y”-generáció jellemzőit, kihívásait összegzi és mutatja be. A sikeres diplomás munkavállaló feltétele nem kizárólag a felsőoktatásban megszerezhető tudás minőségi elsajátítása, hanem a jó személyiségjellemzők illetve a külső feltételek megléte. A primer adatgyűjtés egy kérdőíves megkérdezésen alapul, amelyet 121 fő töltött ki. A kérdőívben a válaszadóknak értékelniük kellett a tanulási motivációjukra ható tényezőket illetve a személyes kompetenciákra vonatkozó állításokat. Az elemzés főkomponens analízissel és klaszterek alkotásával valósult meg. A klaszterek alkotása K-means klaszterezési eljárással került végrehajtásra. A személyes kompetenciákat vizsgálva 5 különböző főkomponens került elkülönítésre a Belbin-féle csoportszerepek alapján: megvalósító, elnök, forrásfeltáró, palánta és serkentő. Az öt főkomponensből négy klaszter került kialakításra. A tanulási motivációra ható tényezők vizsgálata során 4 főkomponens került elkülönítésre: megfelelési és teljesítési kényszer, kapcsolatépítés és szórakozás, képzés hasznosítása a jövőben illetve az anyagi függetlenség elérése. Klaszterek képzése nem volt megvalósítható, mert az eljárás szignifikancia értéke minden csoportképző ismérv esetén p>0,05.
A HR stratégiai szerepe Magyarországon és Szlovákiában a nemzetközi Cranet kutatás tükrében (2015-2016)
Authors: Szabó Katalin , Poór József , Kiss Ádám Gergő , Blštáková Jana , Karoliny Mártonné , Körösparti Péter , Csipkés Margit
Published: June 2017

Közép-Kelet Európa országaiban döntően az elmúlt évtizedekben terjedtek el a nyugati-európai menedzsment irányzatok, köztük az emberi erőforrás menedzsment modern szemléletű megközelítései. Az új elfogás központi eleme a stratégiai partneri szerep, melynek hátterében az emberi erőforrások felértékelődése áll. A HR a versenyképesség szempontjából kritikus funkcióvá vált. A vizsgált országokban a gazdasági-társadalmi változásoknak köszönhetően rohamos változás állt be az ott működő szervezetek menedzsment módszereiben. Sok helyen azonban a személyügyekkel foglalkozó részlegek egyszerű átnevezése történt csak meg, melynek következtében az ottani HR szakemberek továbbra is inkább a hagyományos tevékenységeikre koncentrálnak. Ezeket a fontos tevékenységeket természetesen ma is el kell látni, ám hogy a szervezeti versenyképesség kialakításában és fenntartásában befolyásos szerepet játszhassanak, új típusú, stratégiai szerep alkalmazására is képesnek kell lenniük. A tanulmány a vizsgálatban résztvevő szervezetek HR stratégiai szerepvállalását vizsgálja a nemzetközi Cranet vizsgálat tükrében hazánkban és a szomszédos Szlovákiában elvégzett empirikus vizsgálatok alapján.
A regionális társadalmi innováció kérdései
Authors: Varga Krisztina
Published: June 2017

A társadalmi innovációnak nincs egységesen elfogadott definíciója, a szakirodalmi áttekintés után az alábbiak szerint határozható meg: a társadalmi innováció adott közösség jól-létének javítását jelenti új vagy újszerű módon [2]. A társadalmi innováció –a műszaki, gazdasági innovációkhoz hasonlóan –egyaránt értelmezhető és mérhető mikro-, mezo-és makroszinten, illetve kulcsszerepe van a versenyképességben. A gazdasági fejlettség különböző szintjeiből fakadó aránytalanságok miatt előtérbe kerülnek azok a perifériális helyzetben lévő területek, amelyek a felzárkózásra való igénnyel jelentkeznek. Az ún. technikai innovációk mellett, a társadalmi problémák megoldása társadalmi eszközökkel, új szervezetek létrejöttével valósítható meg. A felzárkózási folyamatban jelentős szerepe van a helyi, közösségi szinten értelmezhető újító ötleteknek, a társadalmi innováció tevékenységének. Az innovatív területek bővüléséből fakadó innovációkra komplementer folyamatokként tekinthetünk. A társadalmi és a technikai innováció szoros kölcsönhatásban áll egymással. Amennyiben változás történik a gazdaság területén, törvényszerű a társadalmi változások bekövetkezése is. A helyi közösségek szerepét vizsgálva a regionális szintű társadalmi innováció tanulmányozása, a megvalósítás kérdéseinek tisztázása alapvető feladat. A társadalmi innováció mint új eszköz, a mindennapi kihívásokra ad választ. A települések esetében az önkormányzatok innovatív megoldásai új együttműködéseket jelentenek, amelyek fenntartható, rugalmas és nyitott regionális szintű vezetést eredményeznek. Tanulmányomban vizsgálom, miért meghatározó az önkormányzatok (vagy intézményeik) szerepe a társadalmi innováció megvalósításában és ösztönzési lehetőségeiben, kik a regionális innovátorok, és hogyan generálnak társadalmi megoldásokat és modelleket Magyarország, illetve az Európai Unió egyes települései.
CHROMATOGRAPHIC STUDIES ON BIOACTIVE COMPOUNDS OF ETHANOLIC LEAF EXTRACT OF AERVA LANATA BY HIGH PERFORMANCE THIN LAYER CHROMATOGRAPHY TECHNIQUE
Authors: Sounder Lucia , Doss Victor Arockia
Published: June 2017

Objective: This study was designed to determine the bioactive compounds such as alkaloids, glycosides, phenol, and tannins by high performance thin layer chromatography (HPTLC) which will help in crude drug identification and in the standardization of Aerva lanata in pharmacological industries. Methods: HPTLC studies were conducted as Harborne described. The toluene-acetone-formic acid (4.5:4.5:1); ethyl acetate-ethanol-water (10:1.35:1); ethyl acetate-ethanol-water (8:2:1.2); toluene-ethyl acetate-formic acid-methanol (3:3:0.8:0.2) were employed as mobile phase for phenol, alkaloid, glycoside, and tannin profiles. Result: The ethanolic extract of leaves of A. lanata illustrated the presence of 11 different types of phenol with 11 different Rf values with range 0.06- 0.95, 10 different types of alkaloid with 10 different Rf values from 0.02 to 0.92, 12 different types of glycoside with 12 different Rf values from 0.02 to 0.96, 9 different types of Tannin with 9 different Rf values from 0.07 to 0.93. Conclusion: This study supplements valuable information about known and unknown bioactive compounds with the bioactivity of A. lanata. Further, pharmacological studies on structure of the bioactive compounds can be formulated to treat diseases. Thus, the ethanolic extract of A. lanata plant can be utilized as a useful medicinal herb for alleviation of various illness and disorder.
DEVELOPMENT OF MOLECULAR IMPRINTED POLYMER SOLID PHASE EXTRACTION (MISPE) FOR SEPARATION NITROFURANTOIN RESIDUE IN CHICKEN EGGS
Authors: Damayanti Sophi , Gunawan Untung , Ibrahim Slamet
Published: June 2017

Background: The use of nitrofurantoin and other nitrofuran antibiotics in food which produced from animals is prohibited by European Union because of potentially carcinogenic and mutagenic. Various methods for analysis of residues of nitrofurantoin has been developed, but because of the interference of the matrix, it is necessary to separate the matrix therefore, the matrix effect will not interfere the analysis. Nowadays, molecular imprinted polymer (MIP) is a well-developed tool in the analytical field, mainly for separating substances in relatively complex matrices.Objective: The purpose of this study is to obtain MISPE that is selective for the separation of nitrofurantoin residues in chicken eggs.Methods: Analytical methods development of nitrofurantoin were optimization of HPLC system and validation of analytical methods performed to obtain the suitable system for nitrofurantoin detection. In silico study used for MIP design by observing the difference Gibbs free energy using Gaussview 5.08 software with Density Functional Theory (DFT) methods using 6-311G as basis set. MIP synthesis was done using bulk method use nitrofurantoin as template, acrylamide as functional monomer, ethyleneglycoldimethacrylate (EGDMA) as crosslinker, and azobisisobutyronitrile (AIBN) as an initiator reaction inside dimethylformamide (DMF) as solvent. Non imprinted polymer (NIP) was synthesized as comparison. MIP and NIP which has been synthesized was inserted into SPE cartridge and characterized using Infrared spectroscopy and HPLC.Result: MISPE that has been synthesized was characterized and compared to non-imprinted polymer solid phase extraction (NISPE) and marketed Solid Phase Extraction (SPE) C18. Sensitivity of MIP, NIP, and SPE C-18 to nitrofurantoin was 84.54 %, 37.73 %, and 33.95 % respectively, based on recovery of nitrofurantoin.Conclusion: Based on the result it was obtained MISPE has high selectivity toward nitrofurantoin compared to NISPE and either marketed SPE.
PHYTOCHEMICAL SCREENING OF ARTOCARPUS HIRSUTUS AND ITS ANTIMICROBIAL POTENTIAL
Authors: K Shanmugapriya , S Akanya , B Anderson Clinton , S Berril Nanzy , Pr Prakash , V Suganya
Published: June 2017

Objective: In the present study, the effort was aimed to evaluate the phytochemical components, antioxidant activity, and antimicrobial activity of Artocarpus hirsutus fruit and leaf. Methods: Each plant materials were extracted with two suitable solvents such as acetone and ethanol. Then, the extracts were tested for the presence of active phytoconstituents and antimicrobial activity. Then, it was subjected to antimicrobial activity against fungal and bacterial strains. Results: The present study suggested that the selected plant extracts of A. hirsutus exhibit major phytoconstituents, such as alkaloids, glycosides, terpenoids, phenols, and saponins. Furthermore, the results showed that acetone fruit extract of A. hirsutus and ethanolic fruit extract of A. hirsutus exhibited significant antimicrobial activity with a maximum zone of inhibition against Staphylococcus aureus and Aspergillus tamarii. Conclusion: The present study also exhibited remarkable antimicrobial activity against all the test microorganisms due to the presence of major bioactive phytochemicals
ANTIOXIDATIVE AND ANTIBACTERIAL POTENTIALS OF FUNGAL ENDOPHYTES FROM JUSTICIA WYNAADENSIS HEYNE: AN ETHNOMEDICINAL RAIN FOREST SPECIES OF WESTERN GHATS
Authors: Das Madhuchhanda , Prakash Harischandra Sripathy , Nalini Monnanda Somaiah
Published: June 2017

Objective: Endophytes, living within the medicinal plants, are recognized as an alternative source of bioactive components useful for human health. This study aims to isolate and identify the fungal endophytes from the ethnomedicinal rain forest plant Justicia wynaadensis and evaluation of their antioxidant and antimicrobial potentials. Methods: Endophytic fungi were isolated and identified by sequencing the internal transcribed spacer. The secondary metabolites were extracted with ethyl acetate and evaluated for the total phenolic, flavonoid, antioxidant, and antibacterial potentials. The antioxidative capacities were determined using different experimental models, viz., radical scavenging capacity, reducing power, and inhibition of lipid peroxidation. The antibacterial potential of extracts was determined through disc diffusion method and by evaluating minimum inhibitory concentration through microplate technique. Results: A total of nine fungal endophytes belonging to six genera were identified. The total phenolic content of the extracts ranged from 4.8±0.08 to 20.74±0.96 mg Gallic acid equivalent/g dry extract. Flavonoid was present in eight extracts in the range of 2.1±0.08 to 8.75±0.6 mg catechin equivalent/g dry extract. Fusarium incarnatum was found to have potentially high antioxidant capacity as well as broad spectrum antibacterial activity against Gram-positive and Gram-negative bacteria. Conclusion: This study reported various endophytic fungi from the plant J. wynaadensis. This is the first attempt to explore the treasure of endophytes and their bioactive potentiality from this plant. Hence, our findings encourage the exploration of these fungi and exploit them in search of potential drug discovery.
Síndrome hemolítico urémico atípico posterior a trasplante renal: presentación de un caso y revisión de la literatura
Authors: Ramírez José Ignacio , Gómez Edgar David , Aldana Campos Maria Carolina , Puerto Ricardo , Córdoba Juan Pablo
Published: June 2017

El síndrome hemolítico urémico (SHU) es una entidad clínica caracterizada por la aparición de anemia hemolítica no inmune, trombocitopenia e insuficiencia renal aguda. Se trata de una enfermedad perteneciente al grupo de las microangiopatías trombóticas (MAT) de la que hacen parte también la purpura trombocitopénica trombótica (PTT) y algunas otras MAT asociadas a otras condiciones médicas antes conocidas como MAT secundarias.Por otra parte, la variedad conocida como SHU atípico (SHUa) es una patología ultra-huérfana que frecuentemente evoluciona a insuficiencia renal crónica (IRC) y se asocia con elevada morbimortalidad si no recibe el tratamiento adecuado.Se examina el caso de un paciente que presenta su primera manifestación clínica de síndrome hemolítico urémico atípico después de trasplante renal cadavérico lo cual no solo lo hace un caso aún más exótico, sino que implica mayor complejidad en su manejo.
Volatility explosions and price prediction: case of oil market.
Authors: Plastun Alex , Bashlai Serhii
Published: June 2017

This paper explores behavior of oil market after volatility explosions (days with abnormally high price volatility). It examines possible price patterns and whether they create exploitable profit opportunities from trading. A number of statistical tests both parametrical (t-test, ANOVA, regression analysis with dummy variables) and non-parametrical (Mann–Whitney U test) confirm presence of price patterns after volatility explosions: the next day price changes in both directions are bigger than after “normal” days. Oil prices (case of Brent) for the period from January 2000 till the end of 2016 (for the trading robot analysis the period is 2014-2016) are analyzed in this paper. To incorporate transactional costs in results a trading robot approach is used. Testing of two trading strategies based on detected anomalies shows that a strategy based on counter-movements after volatility explosions produces profits and the one based on so called “inertia anomaly” does not generate profits in oil market. An important result of this paper is that presence of statistical anomaly does not necessarily means anomaly in price behavior and inconsistency with the Efficient Market Hypothesis
VEDIC PARTNERSHIP RULES
Authors: Choudhury N.
Published: June 2017

The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity—concepts which form an important part of present day partnership law.
ACCOUNTING IN THE EARLY YEARS OF THE EAST INDIA COMPANY
Authors: Baladouni Vahé
Published: June 2017

Although the account-books of the East India Company for the period 1600–1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.
ACCOUNTING ON THE OLD PLANTATION: A Study of the Financial Records of an Ante-bellum Louisiana Sugar Planter
Authors: Razek Joseph R.
Published: June 2017

Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of Natchez, Mississippi and Houma, Louisiana, maintained a detailed set of records, among which are two ledgers. From these we learn that a hybrid accounting system, using elements of cash and accrual and single and double-entry bookkeeping, was in use. While such a system might seem strange today, it appears to have served its purpose in its particular operating environment.
THE NINETEENTH CENTURY INCOME TAX IN THE SOUTH
Authors: Samson William D.
Published: June 2017

In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed during this time. Of particular interest are the common factors and events which led most southern states and the Confederacy to experiment with an income tax. These experiments influenced the structure of the United States federal and state income taxes in the next century.
SHAKER ACCOUNTING RECORDS AT PLEASANT HILL: 1830–1850
Authors: Kreiser Larry , Dare Philip N.
Published: June 2017

Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An analysis of these records indicates that the same care and attention to detail which came to be associated with the Pleasant Hill Shakers in agriculture, mechanics, and architecture is also evident in their accounting records
MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS
Authors: Fleischman Richard K. , Marquette R. Penny
Published: June 2017

Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend increasingly on expert accountants to devise new systems and to audit the results.
PREHISTORIC ACCOUNTING AND THE PROBLEM OF REPRESENTATION: ON RECENT ARCHEOLOGICAL EVIDENCE OF THE MIDDLE-EAST FROM 8000 B.C. TO 3000 B.C.
Authors: Mattessich Richard
Published: June 2017

Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. — after this date cuneiform clay tablets emerged.

The economic-philosophic implications of this discovery are important. First, it suggests that accounting preceded abstract counting as well as writing. Second, it suggests that conceptual representation emerged gradually. Third, it confirms the previous hypotheses that counting emerged in several stages. Fourth, it reveals the existence of an abstract input-output principle some 10,000 years ago and a kind of double entry over 5,000 years ago. Finally, it offers the earliest illustration of the (occasional) validity of the correspondence theory.

To assist readers I have inserted at the beginning of the fifth section some explanatory paragraphs on Wittgenstein's work.
THE IMPORTANCE OF ACCOUNTING TO THE SHAKERS
Authors: Faircloth Archie
Published: June 2017

A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, “family,” and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the “gospel order” which elevated accounting procedures to a means of creating and protecting consecrated property.
CHARACTERISTICS OF THE WORK OF LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1926–1945
Authors: Fleming Robert J. , Graci Samuel P. , Thompson Joel E.
Published: June 2017

The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926–1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.
THE NATURAL BUSINESS YEAR: A SHIFT FROM PROACTIVE TO REACTIVE BEHAVIOR BY ACCOUNTANTS
Authors: Vangermeersch Richard , Higgins Mark
Published: June 2017

There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive once again on the natural business year and to regain the vitality of the financial/managerial accounting literature on the topic.
THE ETHICS OF DISCLOSURE IN COMPANY FINANCIAL REPORTING IN THE UNITED KINGDOM 1925–1970
Authors: Stewart Ian C.
Published: June 2017

Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.
TRACING THE EVOLUTION OF RESEARCH IN THE ACCOUNTING REVIEW THROUGH ITS LEADING AUTHORS: THE 1946–1965 PERIOD
Authors: Fleming Robert J. , Graci Samuel P. , Thompson Joel E.
Published: June 2017

In order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946–1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926–1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946–1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.
USING HISTORICAL ANNUAL REPORTS IN TEACHING: LETTING THE PAST BENEFIT THE PRESENT
Authors: Amernic Joel , Elitzur Ramy
Published: June 2017

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.
CHINESE DOUBLE-ENTRY BOOKKEEPING BEFORE THE NINETEENTH CENTURY
Authors: Lin Z. Jun
Published: June 2017

This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.