bluuebunny/crossref_metadata_2025 huggingface dataset:
HEPATITIS AND PNEUMONITIS DURIN ADALIMUMAB THERAPY IN CROHN’ DISEASE: mind the histoplasmosis!
Authors: PINHEIRO Bruno do Valle , DELGADO Áureo de Almeida , CHEBLI Julio Maria Fonseca
Published: July 2014

Context Tumor necrosis factor-alpha (TNF-α) inhibitor therapy plays a pivotal role in the management of moderate to severe inflammatory bowel disease. Because of the role of TNF-α in the host defenses, anti-TNF therapy has been associated with an increase the risks of granulomatous infections. Objective To report the first case of adalimumab-associated invasive histoplasmosis presenting as an acute hepatitis-like syndrome and febrile pneumonitis in a patient with Crohn’s disease. Method Case report of a patient with progressive histoplasmosis confirmed by percutaneous fine needle aspiration biopsy lung and urine Histoplasma antigen. Results We present the case of a young man with CD who developed pneumonia and acute hepatitis-like features caused by Histoplasma capsulatum infection during adalimumab therapy. To the best of our knowledge, this acute hepatitis-like manifestation has never been reported as a presentation of the histoplasmosis in patients with Crohn’s disease. Conclusions This case underscores the potential risk for serious infection that may arise in this setting and should alert clinicians to the need to consider the histoplasmosis diagnosis in patients presenting with acute hepatitis-like syndrome associated with prolonged febrile illness or pneumonitis during therapy with anti-TNF-α antibodies.
Assedio moral e assedio sexual: faces do poder perverso nas organizações
Authors: Freitas Maria Ester de
Published: July 2014

Este artigo analisa duas faces do poder perverso nas organizações modernas: o assédio moral e o sexual. No momento em que as empresas buscam uma orientação mais ética e a melhoria do ambiente de trabalho, a discussão desses temas se faz prioridade. O texto apresenta, ainda, resultados de pesquisas realizadas na França e no Brasil.
A qualidade de serviços médicos na perspectiva do cliente
Authors: Urdan André Torres
Published: July 2014

A qualidade de serviços de cuidado à saúde compreende dois domínios: técnico e interpessoal. Os pacientes quase sempre conhecem pouco sobre os aspectos da qualidade técnica, mas, em geral, não têm dificuldade em avaliar o lado interpessoal. Falta, no Brasil, porém, instrumental para a mensuração da Qualidade Experimentada pelo Paciente (QEP), razão pela qual o objetivo aqui foi analisar empiricamente propriedades psicométricas de uma escala desse construto no tocante aos serviços médicos de consultório. Assomaram-se seis fatores subjacentes à QEP, englobando 40 atributos, cobrindo os domínios técnico e interpessoal. Quanto à fidedignidade, ela é apropriada em todas as seis escalas dos fatores prevalecentes neste estudo para a QEP. No que concerne à validade, ela é destacada para as escalas de cinco desses seis fatores. Seguem, ainda, as limitações e implicações da pesquisa.
Sistemas de informação: um panorama da pesquisa científica entre 1990 e 2003
Authors: Hoppen Norberto , Meirelles Fernando S.
Published: July 2014

Este artigo apresenta uma análise da pesquisa científica brasileira em Sistemas de Informação (SI). Ele avalia o estado da arte da área a partir do exame de 343 artigos publicados em revistas científicas de Administração entre os anos de 1990 e 2003. A análise se concentra nos temas abordados e nas estratégias e metodologias de pesquisa. Constatou-se que: primeiro, no período ocorreu uma significativa redução na proporção de ensaios teóricos publicados; segundo, as estratégias de pesquisa são predominantemente exploratórias; terceiro, o estudo de caso e a pesquisa survey são os métodos preferenciais adotados; e, quarto, há um predomínio do tema Administração da Informação. Especificamente, para o período 1990-1997 avaliou-se a qualidade científica dos artigos publicados e verificou-se a existência de várias limitações metodológicas. Com o propósito de consolidar a pesquisa na área, sugerem-se algumas ações à comunidade acadêmica de SI para aperfeiçoar a consistência metodológica e a relevância das pesquisas.
Orientação para o mercado externo: o refinamento de uma escala de mensuração
Authors: Lapuente Garrido Ivan
Published: July 2014

O presente estudo consiste em um survey exploratório de corte transversal único, realizado com 617 empresas exportadoras brasileiras, desenvolvido com o objetivo de validar, no Brasil, uma escala de orientação para o mercado externo. Utilizou-se a modelagem de equações estruturais como base para a análise estatística dos dados coletados. Duas escalas de mensuração de orientação para o mercado serviram de referência para o estudo - a escala de orientação para o mercado externo de Cadogan, Diamantopoulos e Mortanges (1999) e a escala de orientação para o mercado de Matsuno, Mentzer e Rentz (2000b). A escala resultante - um modelo híbrido, unindo indicadores das duas escalas citadas, mas principalmente alicerçada sobre o modelo de Cadogan et al. (1999) - demonstrou resultados confiáveis e apresenta-se como um modelo válido para mensurar o grau de orientação para o mercado externo das organizações exportadoras brasileiras.
Teste do CAPM condicional dos retornos de carteiras dos mercados brasileiro, argentino e chileno, comparando-os com o mercado norte-americano
Authors: Tambosi Filho Elmo , Garcia Fábio Gallo , Imoniana Joshua Onome , Moreiras Luiz Maurício Franco
Published: July 2014

Nas últimas décadas, o modelo Capital Asset Pricing Model (CAPM) tem despertado grande interesse por parte da comunidade científica. Apesar das críticas, o aprimoramento do CAPM estático deu origem a novos modelos dinâmicos que trazem maior segurança para o investidor ao longo do ciclo de negócios. Atualmente, encontramos adaptações mais complexas do modelo CAPM, as quais nos permitem ter respostas sobre questões em finanças que por muito tempo permaneceram não solucionadas. Diante desse panorama e considerando todo o debate acerca da validade do CAPM, este trabalho tem como objetivo testar o modelo CAPM condicional de Jagannathan e Wang (1996), incorporando variáveis macroeconômicas e financeiras, para o mercado brasileiro, argentino, chileno, e norte americano.
Antecedents of the importance of price in purchase decisions
Authors: Rosa Diaz Isabel Maria , Rondán Cataluña Francisco Javier
Published: July 2014

This paper analyses the commercial and socio-demographic antecedents of the importance of price in buyers' decisions. The study uses ordinal regression in order to analyze the data obtained from a random sample of consumers of frequently purchased products; these consumers were surveyed in different stores. The results demonstrate that shopping enjoyment and brand loyalty have an influence over the importance of price. However, responsibility for shopping (purchase frequency) does not show a significant relationship. Furthermore, some interesting socio-demographic characteristics were found in the context of the study that can be analyzed in future research.
Qualidade da educação superior e contextos emergentes
Authors: Morosini Marilia Costa
Published: July 2014

A qualidade da educação superior tem sido tema de frequentes produções científicas. Identifica-se a forte presença de posições em defesa do rankeamento e da garantia da qualidade de sistemas, instituições e cursos de educação superior defendendo um modelo universal de avaliação da qualidade, bem como posições que defendem a não comparabilidade entre tais elementos pela crença em diferentes identidades universitárias. Este texto tem como objetivo apresentar uma reflexão sobre o conceito de qualidade da educação superior, neste século, considerando como base para essa compreensão a noção de contextos emergentes. Retoma, resumidamente, as diferentes concepções de qualidade da educação superior apresentada em artigos anteriores (MOROSINI, 2001 e 2009) e identifica a consolidação da noção isomórfica, corroborada pelo processo de internacionalização transnacional; e a emergência de uma noção, mais substantiva e defensável, da equidade na qualidade da educação superior. Conclui pela complexidade da temática e reforça a relação entre contexto emergente e qualidade da educação superior, neste momento de transição, tensionada pela relação local-global.
A negação do direito à diferença no cotidiano escolar
Authors: Esteban Maria Teresa
Published: July 2014

Este artigo se propõe a contribuir com o debate sobre a qualidade da educação no Brasil, colocando em diálogo os procedimentos de avaliação instaurados, com ênfase na avaliação externa baseada em provas estandardizadas, e os processos de democratização da escola pública. Questiona o lugar que estudantes e professores/as ocupam na avaliação externa e evidencia outros percursos para a avaliação tomando como referência as questões postas pelo cotidiano escolar. Articula a reflexão considerando a necessidade de discutir a qualidade da educação para as classes populares, em consonância, também, com o movimento docente.
Poço de infiltração para controle de enchentes na fonte: avaliação das condições de operação e manutenção
Authors: Barbassa Ademir Paceli , Angelini Sobrinha Loide , Moruzzi Rodrigo Braga
Published: July 2014

Neste estudo foram investigados os seguintes aspectos relativos à avaliação de um poço de infiltração construído em escala real: i) tampa/filtro de entrada; ii) permeabilidade do geotêxtil interno ao poço; e iii) tempos de esvaziamento. O poço de infiltração com volume de 3,6 m³ drena área de 241,8 m². A tampa/filtro foi composta de camadas de areia, brita e geotêxtil dispostos sobre a estrutura metálica. Os anéis de concreto que compõem a estrutura lateral do poço foram revestidos com manta geotêxtil intercalada com blocos cerâmicos. O poço permaneceu em constante operação, entretanto foram simulados eventos específicos para o tempo de esvaziamento. Realizaram-se ensaios da permeabilidade de amostras de geotêxtil, do teor de materiais pulverulentos dos agregados ao poço, ou seja, a brita e a areia que compõem a tampa/filtro. O geotêxtil apresentou redução média da permeabilidade de 50,7%, 7,7% e 21,2% nas amostras do fundo, paredes e tampa do poço respectivamente. A areia do filtro da tampa reteve 34,8% de finos, enquanto a brita reteve 0,13% de finos no mesmo período. A capacidade hidráulica média do poço foi 34,7 mm/h. O coeficiente de determinação para os tempos de esvaziamento calculados e medidos foi de 0,97.
Estudo comparativo da análise de ciclo de vida de concretos geopoliméricos e de concretos à base de cimento Portland composto (CP II)
Authors: Borges Paulo Henrique Ribeiro , Lourenço Thuany Marra de Figueiredo , Foureaux Ana Flávia Souza , Pacheco Luiza Soares
Published: July 2014

A Análise de Ciclo de Vida (ACV) é um método que inclui a compilação e avaliação das entradas, saídas e dos impactos de um produto ao longo do seu ciclo de vida. Os resultados desta análise são utilizados para escolher alternativas favoráveis para uma aplicação específica. Este artigo utilizou as ferramentas de ACV, apoiada pelo software Umberto, para comparar o processo de obtenção de concretos de cimento Portland com o de concretos geopoliméricos, obtidos da ativação alcalina de aluminossilicatos. O impacto ambiental foi avaliado considerando 1 m³ de cada concreto, sendo (i) as emissões de CO2 (kg CO2/ m³) e (ii) a demanda energética (MJ/m³) as variáveis para determinar o potencial sustentável de ambos materiais. O objetivo principal foi avaliar se os concretos geopoliméricos são mais sustentáveis do que os concretos tradicionais. Os resultados obtidos mostraram que o consumo energético é reduzido em 45,8% na produção do concreto geopolimérico, quando comparado à produção do concreto de cimento Portland de desempenho mecânico equivalente. Com relação às emissões de CO2, o concreto geopolimérico reduz as emissões em 72,4%, em comparação ao concreto tradicional de cimento Portland CPII. Assim, o primeiro se mostra uma alternativa a ser considerada, na produção de materiais de construção de menor impacto ambiental.
Phyllanthus (Phyllanthaceae) no estado do Rio de Janeiro
Authors: Martins Erika Ramos , Lima Letícia Ribes de , Cordeiro Inês
Published: July 2014

Phyllanthus ocorre em quase todas as regiões do planeta. No Brasil são registradas cerca de 100 espécies, que ocorrem em florestas, cerrados, campos e nas caatingas. O objetivo do presente trabalho foi estudar as espécies de Phyllanthus ocorrentes no estado do Rio de Janeiro, contribuindo para o Projeto "Flora Fanerogâmica do Estado do Rio de Janeiro". Para cada uma das espécies é indicada a obra original, coleções-tipo, distribuição geográfica, período de floração e frutificação, além de comentários sobre caracteres morfológicos diagnósticos. Além disso, foram propostos alguns novos sinônimos e apresentadas ilustrações originais de algumas espécies, bem com uma chave de identificação para as 20 espécies do gênero encontradas no estado.
CPCJ 50th Anniversary Editorial Board Commentary: Otolaryngology—Then and Now
Authors: Conley Stephen F.
Published: July 2014

This review continues the series of articles by the Editorial Board reflecting upon the first volume of the journal published in 1964 and celebrating the 50th anniversary of The Cleft Palate-Craniofacial Journal. This editorial examines the contributions of Otolaryngology-Head and Neck Surgery to interdisciplinary cleft care. The aerodigestive tract has many functions that are impacted by the cleft anomaly. Progress in the development of selected therapies will be reviewed.
Assessing environmental security in China
Authors: Grumbine R Edward
Published: July 2014

In recent decades, perspectives on the integrated social–ecological aspects of natural resource problems have become increasingly influential as traditional national security outlooks have expanded to include environmental and human concerns. However, China has not been influenced much by new environmental security frameworks. An overview of six main stressors – ecosystem degradation, food security, energy, water, urbanization, and climate change – that affect security in China reveals that current policies need to be reformed. China's ecosystems remain subject to widespread degradation, food supply is under stress, energy demand is growing rapidly, there are increasing conflicts over water quality and quantity, urbanization cannot proceed without fundamental environmental and social reforms, and climate‐change impacts are projected to intensify. To resolve such security issues, China's leaders must depend less on technological solutions and should instead craft adaptive management reforms to address the lack of interdisciplinary problem‐solving, low institutional capacity, and gaps between policy and implementation.
Transitioning the Premature Infant from Nonsupine to Supine Position Prior to Hospital Discharge
Authors: McMullen Sherri L. , Wu Yow-Wu , Austin-Ketch Tammy , Carey Mary G.
Published: July 2014

Purpose: The purpose of this study was to document the clinical practice of transitioning the hospitalized premature infant to the supine position and determine if hospital policy influenced practice.

Design: This study was a retrospective medical chart review.

Sample: The charts were reviewed from two urban hospitals that had Level III NICUs in upstate New York.

Main Outcome Variable: The outcome variable was to determine clinical practice of transitioning premature infants to the supine position.

Results: The percentage of premature infants who were transitioned to the supine position at least 24 hours prior to hospital discharge varied, but the postmenstrual age at transition did not vary. The hospital with a policy transitioned premature infants to the supine position one week prior to discharge as compared with two days in the hospital without a policy. Despite national recommendations, no infants were transitioned into the supine position by 32 weeks postmenstrual age.
Radiographic Assessment of Umbilical Venous and Arterial Catheter Tip Location
Authors: Marshall Michelle , Trotter Carol
Published: July 2014

Umbilical venous and arterial catheters are routinely used in the care of critically ill patients in neonatal intensive care settings. Providers caring for these vulnerable patients have a role in ensuring that catheter tips remain in an appropriate position. The ideal anatomic tip location for both types of umbilical catheters is reviewed, and the evaluation of this position via radiographic study is discussed. Umbilical venous catheters (UVCs) and umbilical arterial catheters (UACs) have their own different complications. Complications of a malpositioned catheter of either type can be life threatening; therefore, evaluation of catheter tip location is an important skill in the provision of neonatal intensive care.
Genetic Testing in Infants
Authors: Beck Carol L. , Rubarth Lori Baas
Published: July 2014

Genetic testing has made diagnosis and treatment possible for many infants. With the addition of many new tests over the past few years, it is important to understand the clinical usefulness of each of these tests. Selecting the correct method of genetic testing assists in obtaining an accurate diagnosis and development of a plan of care for the infant.
Problem-Based Learning in the NICU
Authors: Pilcher Jobeth
Published: July 2014

Problem-based learning (PBL) is an educational strategy that provides learners with the opportunity to investigate and solve realistic problem situations.1It is also referred to as project-based learning or work-based learning. PBL combines several learning strategies including the use of case studies coupled with collaborative, facilitated, and self-directed learning. Research has demonstrated that use of PBL can result in learners having improved problem-solving skills, increased breadth and analysis of complex data, higher-level thinking skills, and improved collaboration.2–4This article will include background information and a description of PBL, followed by examples of how this strategy can be used for learning in neonatal settings.
Self-Determined Goals and Treatment of Domestic Violence Offenders: What If We Leave It Up to Them?
Authors: Lee Mo Yee , Uken Adriana , Sebold John
Published: July 2014

Despite empirical evidence of self-determined goals and positive treatment outcomes, most conventional treatment programs of domestic violence offenders do not use self-determined goals as an integral part of their treatment efforts. The foundation for this article is a qualitative study that used data from 127 domestic violence offenders to explore the content and characteristics of goals that were self-determined by the offenders in a solution-focused, goal-directed treatment program. The emergent themes showed that the self-determined goals developed by offenders focused on self-focused and relational-focused attitudinal change and skills development. Three observed characteristics of these goals revolved around (a) emotional regulation versus cognitive understanding, (b) positively stated versus negatively stated goals, and (c) capacity building versus problem elimination. The implications of findings are discussed with the intention of generating useful dialogues among helping professionals to revisit treatment practices, orientations, and assumptions regarding treatment of domestic violence offenders.
Sticks and Stones May Break My Bones, But Abusive Text Messages Also Hurt
Authors: Leisring Penny A. , Giumetti Gary W.
Published: July 2014

Psychological abuse between intimate partners is common and is an important area of inquiry. The present study sought to develop and validate the Cyber Psychological Abuse (CPA) scale to assess psychological abuse during arguments between romantic partners using cell phones, e-mail, computers, and through social networking sites. A sample of 271 undergraduate students who were currently in romantic relationships completed a series of measures in an online survey. Results indicated a 2-factor structure of the CPA scale (minor and severe cyber abuse). Cyber psychological abuse was very common with 93% of college students perpetrating and being victimized by minor cyber abuse (e.g., swearing, insulting, or “shouting” with capital letters) during arguments in their current romantic relationships. Severe cyber psychological abuse (e.g., threats or public humiliation) was less common with 12%–13% of college students reporting such abuse. No gender differences were found for minor cyber abuse, but males were more likely to report being victimized by severe cyber abuse than females. The CPA’s victimization and perpetration scales showed an expected pattern of associations with previously validated abuse and aggression measures as well as with perceived stress levels. Minor cyber abuse on the CPA scale predicted levels of perceived stress over and above physical abuse. The results of the current study provide a preliminary demonstration of the validity of the CPA scale, which appears to be an internally consistent and valid measure for capturing psychological partner abuse as it occurs in an electronic context.
Radial Drilling Revitalizes Aging Field in Tarim: A Case Study
Authors: Teng Xueqing , Yang Pei , Li Ning , Yang Chengxin , Jin Yan , Lu Yunhu , Zhou Bo , Wang Xiaoliang , Zhang Feng , Li Jiaxue , Zhang Tao , Zhou Xiaohong
Published: July 2014

Upward trends in oil prices and the proliferation of new technology enable operators to capitalize on new opportunities. This trend is not limited to previously undeveloped fields or by lithology. Operators are also able to gain higher recovery from old fields where production has declined over time, making new opportunities for matching technology to economies of scale for such marginal projects.

This paper outlines the recompletion of an old field using radial jet drilling, RJD. The reservoir in K-block, Tarim oilfield of China is a siltstone formation with low permeability and was damaged by the mud. The combination of low permeability, low productivity from traditional vertical completions in a thin net pay, and lack of low cost techniques to improve well productivity caused the production to dwindle.

In 2012, the operator implemented a program of radial jet drilling to enhance field production. Radial jet drilling is a low-cost, environmentally-friendly method to drill numerous small diameter horizontal laterals from a vertical or near-vertical wellbore. It works in both new and old wells that already have a production history.

The present paper outlines the completion and production history of the field, summarizes the workover effort and the production data before and after the workovers. The results show that nearly a 300% production increase was obtained. It can be clearly seen that radial jet drilling can be a viable alternative to improve productivity of shallow reservoirs that still have significant oil in place that can’t be produced with the existing conventional completions.
Real-time implementation of foreground object detection from a moving camera using the ViBe algorithm
Authors: Kryjak Tomasz , Komorkiewicz Mateusz , Gorgon Marek
Published: July 2014

The article presents a real-time hardware implementation of a foreground
object detection for a non-static camera setup. The system consists of two
parts: the calculation of the displacement between two consecutive frames
using a correlation based corner tracker and background generation method
ViBE (Visual Background Extractor). The paper discusses details of the used
hardware modules, resource utilization, computing performance and power
dissipation. The solution was evaluated on sequences recorded with a static
and moving camera. The system was successfully tested on a hardware platform
with an FPGA device. It allows to process a 720x576 pixels and 50 frames per
second video stream in real-time.
Multiple low frequency dual reference PWM control of a grid connected photovoltaic three phase NPC inverter with DC/DC boost converter
Authors: Mechouma Rabiaa , Azoui Boubekeur
Published: July 2014

In recent years, power demand of industrial applications has increased
significantly reaching some megawatts. The use of multilevel converters for
applications of medium and high powers is proposed as a solution to drawback
semiconductor technology. A multilevel converter not only achieves high power
ratings, but also enables the use of renewable energy sources. Renewable
energy sources such as photovoltaic can be easily interfaced to a multilevel
converter system for a high power application. This paper presents the
simulation study in Matlab/Simulink of a grid connected photovoltaic three
phase Neutral Point Clamped (NPC) inverter with DC/DC boost converter for
constant and variable solar radiation.
The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence
Authors: Farrell Anne M. , Goh Joshua O. , White Brian J.
Published: July 2014

Managers may rely on emotional reactions to a setting to the detriment of economic considerations (“System 1 processing”), resulting in decisions that are costly for firms. While economic theory prescribes performance-based incentives to align goals and induce effort, psychology theory suggests that the salience of emotions is difficult to overcome without also inducing more deliberate consideration of both emotional and economic factors (“System 2 processing”). We link these perspectives by investigating whether performance-based incentives mitigate the costly influence of emotion by inducing more System 2 processing. Using functional magnetic resonance imaging and traditional experiments, we investigate managers' brain activity and choices under fixed wage and performance-based contracts. Under both, brain regions associated with System 1 processing are more active when emotion is present. Relative to fixed wage contracts, performance-based contracts induce System 2 processing in emotional contexts beyond that observed absent emotion, and decrease the proportion of economically costly choices.

Data Availability: Contact the authors.
Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings
Authors: Ayers Benjamin C. , Schwab Casey M. , Utke Steven
Published: July 2014

We develop estimates of a firm's foreign earnings designated as permanently reinvested (PRE) and the unrecorded deferred tax liability (TAX) associated with PRE that are independent of whether a firm explicitly discloses this information. We then investigate firms' noncompliance with Accounting Standards Codification (ASC) 740 provisions that require financial statement disclosure of PRE and either the tax associated with PRE or a statement that calculating the tax is not practicable. We find that a nontrivial portion of firms do not comply with the PRE disclosure requirements and that the amounts of undisclosed PRE and the related tax are substantial in magnitude. Cross-sectional evidence suggests managers opportunistically choose when to disclose PRE and TAX and that compliance with PRE disclosure requirements increased following the American Jobs Creation Act of 2004, which increased incentives to disclose PRE.

JEL Classifications: M40; M41; H25; K34.

Data Availability: Data used in this study are available from public sources identified in the paper.
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise
Authors: Jayaraman Sudarshan , Milbourn Todd
Published: July 2014

Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to carry out such manipulative activities. Using auditor industry expertise as one such detection mechanism, we document that CEO equity incentives are positively associated with misreporting only in subsamples where auditor expertise is low, but not where expertise is high. The implication of these results is that auditor expertise lowers the cost of granting equity-based incentives and that firms audited by an industry expert grant their CEOs greater equity incentives. We find strong evidence in favor of this implication. Controlling for previously identified determinants of CEO equity incentives, we find that firms audited by an industry expert grant their CEOs 14 percent more equity incentives than firms audited by a non-expert. To address endogeneity concerns, we use the collapse of Arthur Andersen as a quasi-natural experiment and find analogous evidence. Overall, our study documents the critical role of detection mechanisms in the link between CEO contracting and financial misreporting.
Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams
Authors: Chen Clara Xiaoling , Trotman Ken T. , Zhou Flora (Hailan)
Published: July 2014

In this study, we examine whether interacting hierarchical teams outperform nominal hierarchical teams in electronic brainstorming. Our hierarchical audit teams were composed of 111 managers and seniors from two Big 4 accounting firms. We compare fraud brainstorming outcomes between nominal and interacting teams for two tasks of varying complexity: a simpler task of fraud risk factor identification and a more complex task of fraud hypothesis generation. We find that nominal teams generate a significantly larger number of unique fraud risk factors and fraud hypotheses than interacting teams. Nominal teams also generate higher-quality fraud hypotheses. We provide evidence that social loafing by less experienced auditors in interacting teams drives the differences between nominal and interacting teams in the fraud hypothesis generation task. In addition, less experienced auditors have less developed mental simulations for frauds in interacting teams compared to those in nominal teams. A key contribution of our study is that it identifies the underlying mechanisms of the differential fraud brainstorming outcomes between nominal and interacting teams.
Training Auditors to Perform Analytical Procedures Using Metacognitive Skills
Authors: Plumlee R. David , Rixom Brett A. , Rosman Andrew J.
Published: July 2014

Although lower-level auditors increasingly carry out mandatory analytical procedures (APs) in audits, they do not perform as well as partners and managers. In order to improve performance in APs by lower-level auditors, we investigated tasks requiring creativity, where training in metacognition—consciously thinking about one's thought process—improves task performance. As a result, we train lower-level auditors to use a sequential thought process comprised of two metacognitive skills: divergent thinking, where they generate explanations for unusual evidence, followed by convergent thinking, where they evaluate explanations generated and eliminate those judged infeasible. To test the efficacy of our training, we conducted an experiment with three conditions: both divergent and convergent thinking, divergent thinking only, and a control. We found that training auditors in only divergent thinking increases both the number and quality of explanations generated for an unusual situation. However, the combination of divergent and convergent thinking training leads to improved explanation generation over divergent thinking alone and, more importantly, leads to a greater likelihood of generating and choosing the correct explanation.
How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters
Authors: Tan Hun-Tong , Wang Elaine Ying , Zhou Bo
Published: July 2014

We conduct two experiments to investigate how readability (high versus low) and benchmark performance consistency (consistent versus inconsistent) influence investors' judgments. Using prior management guidance and year-ago quarter performance as two benchmarks against which to assess actual earnings performance, we manipulate whether the valence of guidance performance (positive or negative) and the valence of trend performance (positive or negative) are consistent with each other. We also manipulate the readability of trend performance in our main experiment. Our results show that when benchmark performance is inconsistent, higher as opposed to lower readability of positive (negative) trend performance leads to more (less) favorable investors' performance judgments. This effect of readability is smaller when benchmark performance is consistent. We also show that higher readability in the inconsistent benchmark performance condition improves investors' understanding of the firm's current-quarter performance, which in turn influences their judgments on the firm's future performance. In a supplementary experiment, we manipulate the readability of guidance performance in an inconsistent benchmark performance setting, and replicate the key finding that higher readability of positive guidance performance leads to more positive judgment on the firm's future performance.
Defects in β-Cell Ca2+ Dynamics in Age-Induced Diabetes
Authors: Li Luosheng , Trifunovic Aleksandra , Köhler Martin , Wang Yixin , Petrovic Berglund Jelena , Illies Christopher , Juntti-Berggren Lisa , Larsson Nils-Göran , Berggren Per-Olof
Published: July 2014

Little is known about the molecular mechanisms underlying age-dependent deterioration in β-cell function. We now demonstrate that age-dependent impairment in insulin release, and thereby glucose homeostasis, is associated with subtle changes in Ca2+ dynamics in mouse β-cells. We show that these changes are likely to be accounted for by impaired mitochondrial function and to involve phospholipase C/inositol 1,4,5-trisphosphate–mediated Ca2+ mobilization from intracellular stores as well as decreased β-cell Ca2+ influx over the plasma membrane. We use three mouse models, namely, a premature aging phenotype, a mature aging phenotype, and an aging-resistant phenotype. Premature aging is studied in a genetically modified mouse model with an age-dependent accumulation of mitochondrial DNA mutations. Mature aging is studied in the C57BL/6 mouse, whereas the 129 mouse represents a model that is more resistant to age-induced deterioration. Our data suggest that aging is associated with a progressive decline in β-cell mitochondrial function that negatively impacts on the fine tuning of Ca2+ dynamics. This is conceptually important since it emphasizes that even relatively modest changes in β-cell signal transduction over time lead to compromised insulin release and a diabetic phenotype.
Energy, Laplacian energy of double graphs and new families of equienergetic graphs
Authors: Ganie Hilal A. , Pirzada Shariefuddin , Iványi Antal
Published: July 2014

For a graph G with vertex set V(G) = {v1, v2, . . . , vn}, the extended double cover G* is a bipartite graph with bipartition (X, Y), X = {x1, x2, . . . , xn} and Y = {y1, y2, . . . , yn}, where two vertices xi and yj are adjacent if and only if i = j or vi adjacent to vj in G. The double graph D[G] of G is a graph obtained by taking two copies of G and joining each vertex in one copy with the neighbors of corresponding vertex in another copy. In this paper we study energy and Laplacian energy of the graphs G* and D[G], L-spectra of Gk* the k-th iterated extended double cover of G. We obtain a formula for the number of spanning trees of G*. We also obtain some new families of equienergetic and L-equienergetic graphs.
Body sway and performance at competition in male pistol
and rifle Olympic shooters
Authors: Mon Daniel , Zakynthinaki Maria , Cordente Carlos , Barriopedro Maria , Sampedro Javier
Published: July 2014

Study aim: We examine the body sway differences between a) pistol and rifle and b) elite and national level senior male Olympic shooters, as well as the possible relation between body sway and performance at competition in Olympic shooting.

Material and methods: Two body sway tests (feet together and feet apart) were performed by 28 Spanish male senior Olympic shooters just before competition. Performance was measured as the actual score at competition. Total center of mass (COM) areas and average/maximum COM velocities were calculated from force platform data. ANCOVA tests were implemented with age as a covariable. The non-parametric test U of Mann Whitney was used to study the differences between national and elite shooters. Pearson correlations were used to examine the relation between performance and total COM area.

Results: At the feet apart position, rifle and elite shooters were found to have statistically less body sway than pistol and national level shooters respectively (total COM areas: F1,25 = 6.7; p < 0.05, and Z = 2.36; p < 0.01). No statistically significant differences were found regarding the feet together position, regardless the level or discipline (total COM areas: F1,25 = 1.49 ; p > 0.05; 1 – β = 0.22, average COM velocities: F1,25 = 0.58; p > 0.05; 1 – β = 0.11, maximum COM velocities: F1,25 = 0.03; p > 0.05; 1 – β = 0.05). No significant relation was found between body sway and performance at competition (feet together: r = 0.13, feet apart: r = 0.14, p > 0.05). Age and body sway were not found to be significantly correlated (F1,25 = 0.23; p > 0.05; 1 – β = 0.08).

Conclusions: Easy to carry out, non-specific body sway tests can be used for the selection of novice shooters.
The Influence of Selected Factors on the Distribution of Epilithic Diatoms in a Torrential River the Kamniška Bistrica (Slovenia)
Authors: J. Toman Mihael , M. Grošelj Ana , Zelnik Igor
Published: July 2014

Physical and chemical characteristics of habitats and species diversity in streams and rivers are strongly influenced by the catchment area. We analysed the influence of selected environmental and spatial variables on the diversity and species composition of epilithic diatom communities in periphyton. Samples were collected along the river course in a torrential river the Kamniška Bistrica. Sampling sites were selected in reaches distributed from the source to the outlet of the river and were under different influences from the catchment area and with different physical and chemical characteristics. The most common and dominant diatom species in the periphyton community were Achnan-thes biasolettiana and A. minutissima. Achnanthes species often inhabit rivers and springs with moderate organic pollution. Another common diatom taxon was Gomphonema pumi-lum - a key species indicating oligosaprobic conditions. The results of the canonical cor-respondence analyses revealed that variance of the periphytic diatom community was explained by water temperature and conductivity as well as altitude. Diatom species richness was positively correlated with saprobic index values and abundance of filamentous algae in the river bed indicating a relatively low organic matter and nutrient input into the river system.
Chemical composition of soils on post-agricultural and forest sites before and after sawdust addition against the background of weather elements
Authors: Małecka Monika , Wójcik Józef , Sierota Zbigniew
Published: July 2014

We analysed changes in soil chemical properties (pH, C:N, N, P, K, Ca, Na) inside two forest areas chosen for renewal (Lubartów A and B) and within one post-agricultural site (Świerczyna) designated for afforestation with Scots pine. The experimental plots were located in areas known as persistent cockchafer grub spots. The Lubartów A site was not fenced and showed signs of wild boar activity. Analyses were carried out in the autumn of 2011 and spring 2012, prior to pine sawdust application to the soil and before tree planting, respectively, and again one year later in May 2013. Precipitation as well as air and soil temperatures were recorded throughout the experimental period. We found that soil temperature and humidity, determined by changes in weather, differences in soil chemical properties between forest and agricultural sites as well as sawdust treatments differentially affected soil reaction, C:N ratios and nutrient content. In the unfenced area (Lubartów A), the content of nutrient forms available to plants decreased no more under sawdust treatment than under control conditions. In the remaining areas, sawdust treatment caused an increase or no change in soil concentrations of the investigated nutrients. Under suitable temperature and humidity conditions, sawdust can represent a significant source of energy-rich compounds promoting diversified edaphone activity, which appears to be the main reason for changes in soil nutrient content.
Optimal observational planning of local GPSnetworks: assessing an analytical method
Authors: Mehrabi H. , Voosoghi B.
Published: July 2014

Precision, reliability and cost are the major criteriaapplied in optimization and design of geodetic networks.The terrestrial networks are being replaced quicklyby permanent and campaign Global Positioning System(GPS) networks. These networks must be optimized usingthe same three criteria. In this article the optimization ofthe observational plan of local GPS networks (Second OrderDesign (SOD)) is considered using the precision criterion.This study is limited to the selection of optimal numbersand the best distribution of the non-trivial baselinesthroughout the network. This objective is accomplishedbased on the SOD solution through the analytical methodin operational research by the means of quadratic programmingalgorithm. This presented method is tested ona real GPS network and appears to be a useful techniquein terms of cost reduction in the field work by the providedobservational plan and optimal distribution of thebaselines throughout the network. Results indicate thatweights of almost 36% of the baselines are negligiblewhencompared to the weights of the rest of the baselines; therefore,they could be eliminated fromthe observational plan,resulting in a 36% saving in the fieldwork cost.
Employee interests in the light of human resource management concepts
Authors: Gableta Małgorzata , Bodak Andrzej
Published: July 2014

Representation of employee interests is addressed, as reflected in the modern human resource management concepts. By attending to the need of respecting employee interests, companies may greatly increase their chances of reaching company business objectives and increase their effectiveness, as a result of improved employee involvement. Direct and indirect expressions of this aspect in modern HRM concepts are discussed. Specifics of local approaches to the realization of employee interests are discussed, based on empirical studies of more than 200 companies operating in the Lower Silesia region of Poland. Based on the study results, the authors demonstrate that the practice of management in the area under study is only in part consistent with the model representations of human resource management, as recommended in professional literature.
The concept of management by flexible goals
Authors: Krzakiewicz Kazimierz , Cyfert Szymon
Published: July 2014

The aim of this paper is to contribute to the debate on the directions of change of contemporary organizations and present assumptions of a management concept based on flexible goals. The paper starts with the presentation of conditions in which modern organizations operate. It is followed by the discussion of the essence of the concept of governance based on flexible goals and description of the principle of agreement about relative improvements. Finally, a model of the organization implementing the management process based on flexible goals is presented and the rules of management based on flexible goals are defined.
Influence of selected strategic variables on the development of the intellectual capital of an enterprise
Authors: Prusak Rafał
Published: July 2014

Intellectual capital is an important issue of currently undertaken studies in the field of enterprise organization and management.. The introduction of this concept has undoubtedly opened up new prospects for enterprises to perceive their business activity and building market advantages. At the same time, however, it has given rise to many new problems associated with the hard-todetermine nature of intellectual capital and its internal and external relationships and dependencies. An attempt has been made in the article to analyze problems related to the dissemination of the concept of intellectual capital, and its practical use, and to assess the state of the intellectual capital components in the surveyed entities.
Social capital and development of an enterprise
Authors: Wyrwa Joanna
Published: July 2014

The enterprise is presently perceived as a source of social capital development. The development of social capital within an enterprise is visible through the increase of level of potential of its dimensions, e.g. increase of the level of trust in interpersonal contacts, striking a bigger number of close contacts with coworkers, or developing by the employees’ new capabilities and competencies. Modern enterprises are no longer competing only through traditional, i.e. hard means of production, presently they concentrate also on intangible resources, among which, social capital is becoming an important source of value creation. Modern management of economic organizations puts growing emphasis on the ability to join, balance and adjust tangible and intangible assets, including broadening and developing social capital, relevant from the point of view of effective cooperation and realization of different economic goals. The ability to enterprises to create and broaden intellectual resources, including social capital, as well as appropriate relational and social links, has decisive relevance for generating unique competencies, especially precious for the maintenance of lasting competitive advantage. It is in this article that the key issues of social capital in enterprises are presented with the use of a critical review of the literature on this subject. It is a new and simultaneously very topical issue that is reflected in numerous theoretical and empirical studies published in the world literature over the last years. The aim of this article is to present the concept of social capital by taking into account the influence of this capital on functioning of an enterprise.
The impact of firm size and its ownership on innovation cooperation in medium-high and high technology sectors in Poland
Authors: Dzikowski Piotr , Tomaszewski Marek
Published: July 2014

The main goal of this study is to identify the impact of firm size and its ownership on innovation cooperation in medium-high and high technology sectors in Poland between 2008-2013. The most open for innovation cooperation are large and foreign enterprises which mainly cooperate with foreign and national R&D units and universities.
Attitudes of young consumers towards innovations on the food market
Authors: Barska Anetta
Published: July 2014

In this article, the author presents the results of her own surveys concerning attitudes of young consumers - living in the border areas of Poland, Czech Republic, Slovakia and Germany - towards innovation on the market of food products. Innovative food is positively accepted by the young consumers, although it should be noted that large group of consumers are driven by the habits, especially Polish and Czech consumers. The process of diffusion of innovations on the food market among young consumers depends on the country they live in, gender (women considerably faster accept innovations) but is not determined by high incomes.