bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of Financial Leverage on Firm's Market Value Creation in Bangladesh
Authors: Rahman Syed Md. Khaled
Published: April 2018

This article contends that a firm's performance is affected by various factors and capital structure is one of the factors among them. The basic objective of the research is to analyze and compare the impact of financial leverage on firms' Market to Book Value (MV/BV) and Tobin's Q ratio of DSE-listed MNCs & domestic firms of Bangladesh over a 20-year period (1996-2015). Explained variables are Market to Book Value (MV/BV) and Tobin's Q ratio. Explanatory variables of the interest are indicators of six financial leverage ratios. MV/BV is negatively related with leverage ratios of both types of companies. Domestic companies' MV/BV decreases by 0.016 times for 1% increase of debt ratio while MNCs' MV/BV decreases by 0.048 times for 1% increase of debt-equity ratio and vice-versa. With debt-equity ratio, domestic companies' Tobin's Q is positively related while that of MNCs is negatively related.
Financial Evaluation of the Greek Port Authorities Operating as GOPC
Authors: Diakomihalis Mihail N , Droulia Anastasia , Kasimati Evangelia
Published: April 2018

This article provides a factual perspective on the immediate responses of the port industry to the 2008 economic downturn. Specifically, it investigates the port authorities' performance located in Greece in relation to the current economic crisis. Firstly, it translates the general theories on organizations that better adapt to crisis conditions into the practical setting of port authorities. Further, based on comprehensive literature, it concludes that several factors positively associate with better response of organizations, in general, and port authorities, in particular, to difficult economic conditions. Focusing on the financial statements of ten Greek ports of national interest, this article finds profitable financial results over a time span, but also raises considerable doubts as to the efficiency of their organizational structures, currently in a transitional phase. In addition, the review of the existing literature allowed formulating the hypotheses basing the application of adaptability of businesses to external economic shock theories to port authorities.
Resource Scheduling and Load Balancing Fusion Algorithm with Deep Learning Based on Cloud Computing
Authors: Hou Xiaojing , Zhao Guozeng
Published: April 2018

With the wide application of the cloud computing, the contradiction between high energy cost and low efficiency becomes increasingly prominent. In this article, to solve the problem of energy consumption, a resource scheduling and load balancing fusion algorithm with deep learning strategy is presented. Compared with the corresponding evolutionary algorithms, the proposed algorithm can enhance the diversity of the population, avoid the prematurity to some extent, and have a faster convergence speed. The experimental results show that the proposed algorithm has the most optimal ability of reducing energy consumption of data centers.
Comparative Performance Evaluation of Effects of Modifier in Asphaltic Concrete Mix
Authors: Shah Muhammad Zafar Ali , Gazder Uneb , Bhatti Muhammad Sharif , Hussain Muhammad
Published: April 2018

This article describes how the gradual increase in traffic volume, poor design and construction practices and lack of attention to maintenance during the last few decades has caused an accelerated and continuous deterioration of the road network in Pakistan. The above factors are among the main causes of pavement failures, especially rutting. Rutting failure occurs when the pavement surface exhibits wheel path depressions caused due to softening of asphalt. In this article, different modifications were used in bitumen to reduce rutting, and compared it with unmodified bitumen. Low Density Polyethylene (LDPE) and crumbed rubber were used as modifiers. The compacted asphalt mixes were tested for resistance to rutting using wheel tracking machine at 25°C and 55°C temperatures. From this research, it is concluded that the crumbed rubber modified bitumen is a better option than LDPE, especially at high temperatures. However, conventional (unmodified) bitumen gives satisfactory performance at low temperatures.
A Literature Review on Alkali Silica Reactivity of Concrete
Authors: Munir Muhammad Junaid , Kazmi Syed Minhaj Saleem , Wu Yu-Fei , Patnaikuni Indubhushan
Published: April 2018

Deterioration of concrete structures with time is well understood. One of the major reasons of deterioration is reaction between cement paste and reactive siliceous aggregates which is known as alkali silica reaction (ASR). This article reviews the studies on ASR in concrete. Although a vast literature is available on mechanisms and preventive measures against ASR, however there are still a lot of deficiencies regarding the test methods to detect the ASR potential in concrete. The aim of this article is to discuss different factors affecting ASR, consequences of ASR and different challenges encountered by researchers in the detection of ASR. The study revealed that alkali content of cement, aggregates grading, mineralogical combinations, testing methods and testing conditions are all the challenges, researchers face during evaluation of ASR potential in concrete.
Usage of KTP laser in posterior transverse cordotomy a Sri Lankan experience
Authors: Perera M. B. , Daminda D. A. D. G. , Jayasuriya C. , Kulasiri R. De S. , Rupasinghe S.
Published: April 2018

No abstract available
Is endoscopic repair a successful method in the treatment of CSF Rhinorrhoea? a retrospective study
Authors: Dissanayake S. , Dayasena R. P.
Published: April 2018

BackgroundCSF rhinorrhoea is an important condition that can lead to morbidity and mortality. The endoscopic method has become the gold standard today for the treatment of nasal CSF fistulae. Many authors have shared their experience in endoscopic CSF leak repair but Sri Lankan data are not available. Hence, it is important to retrospectively audit the Sri Lankan practice. The study aimed at analysing the demographic data and success rates of endoscopic CSF leak repair. MethodologyIt is a retrospective study. Clinical records of all the patients who have undergone endoscopic CSF leak repair at the National Hospital of Sri Lanka during the past 7 years were included in the study. Results29 patients were included in the study. Whilst 20(69%) patients were having spontaneous CSF rhinorrhoea 9(31%) patients had a traumatic aetiology. Out of the patients with spontaneous CSF leak repair 16(80%) were females. The overall success rate of the surgery was 93% which was keeping the international published data. ConclusionEndoscopic CSF repair is a method which is globally accepted and has a very low morbidity and mortality.
Nasal endoscopic appearance in adult patients with idiopathic epistaxis
Authors: Widanage W. H. U. P. , Fernando R.
Published: April 2018

No abstract available
Post - operative Antral Pseudocyst
Authors: Agrawal S. , Velankar H. K. , Mathew M. S. , Dabholkar Y. G.
Published: April 2018

No abstract available
Coblator assisted (Endoscopic) recanalization as a treatment option for Laryngo -tracheal stenosis
Authors: Jayasena K. D. N. U. D. , Muhandiram M. E. C. , Balasubramanium A. , Daminda D. A. D. G.
Published: April 2018

A 49-year-old female with grade 3 tracheal stenosis underwent Coblator assisted recanalization and mytomycin-C application. Montgomery T-Tube was used to stent the lumen and she was successfully decanulated after one year. We believe that use of Coblator, mytomycin-C and T- tube resulted in successful outcome.
Exciting perspectives for Translational Myology in the Abstracts of the 2018Spring PaduaMuscleDays: Giovanni Salviati Memorial – Chapter II - Abstracts of March 15, 2018
Authors: Carraro Ugo
Published: April 2018

Myologists working in Padua (Italy) were able to continue a half-century tradition of studies of skeletal muscles, that started with a research on fever, specifically if and how skeletal muscle contribute to it by burning bacterial toxin. Beside main publications in high-impact-factor journals by Padua myologists, I hope to convince readers (and myself) of the relevance of the editing Basic and Applied Myology (BAM), retitled from 2010 European Journal of Translational Myology (EJTM), of the institution of the Interdepartmental Research Center of Myology of the University of Padova (CIR-Myo), and of a long series of International Conferences organized in Euganei Hills and Padova, that is, the PaduaMuscleDays. The 2018Spring PaduaMuscleDays (2018SpPMD), were held in Euganei Hills and Padua (Italy), in March 14-17, and were dedicated to Giovanni Salviati. The main event of the “Giovanni Salviati Memorial”, was held in the Aula Guariento, Accademia Galileiana di Scienze, Lettere ed Arti of Padua to honor a beloved friend and excellent scientist 20 years after his premature passing. Using the words of Prof. Nicola Rizzuto, we all share his believe that Giovanni “will be remembered not only for his talent and originality as a biochemist, but also for his unassuming and humanistic personality, a rare quality in highly successful people like Giovanni. The best way to remember such a person is to gather pupils and colleagues, who shared with him the same scientific interests and ask them to discuss recent advances in their own fields, just as Giovanni have liked to do”. Since Giovanni’s friends sent many abstracts still influenced by their previous collaboration with him, all the Sessions of the 2018SpPMD reflect both to the research aims of Giovanni Salviati and the traditional topics of the PaduaMuscleDays, that is, basics and applications of physical, molecular and cellular strategies to maintain or recover functions of skeletal muscles. The translational researches summarized in the 2018SpPMD Abstracts are at the appropriate high level to attract approval of Ethical Committees, the interest of International Granting Agencies and approval for publication in top quality, international journals. In this chapter II are listed the abstracts of the March 15, 2018 Padua Muscle Day. All 2018SpPMD Abstracts are indexed at the end of the Chapter IV.
Exciting perspectives for Translational Myology in the Abstracts of the 2018Spring PaduaMuscleDays: Giovanni Salviati Memorial – Chapter III - Abstracts of March 16, 2018
Authors: Carraro Ugo
Published: April 2018

Myologists working in Padua (Italy) were able to continue a half-century tradition of studies of skeletal muscles, that started with a research on fever, specifically if and how skeletal muscle contribute to it by burning bacterial toxin. Beside main publications in high-impact-factor journals by Padua myologists, I hope to convince readers (and myself) of the relevance of the editing Basic and Applied Myology (BAM), retitled from 2010 European Journal of Translational Myology (EJTM), of the institution of the Interdepartmental Research Center of Myology of the University of Padova (CIR-Myo), and of a long series of International Conferences organized in Euganei Hills and Padova, that is, the PaduaMuscleDays. The 2018Spring PaduaMuscleDays (2018SpPMD), were held in Euganei Hills and Padua (Italy), in March 14-17, and were dedicated to Giovanni Salviati. The main event of the “Giovanni Salviati Memorial”, was held in the Aula Guariento, Accademia Galileiana di Scienze, Lettere ed Arti of Padua to honor a beloved friend and excellent scientist 20 years after his premature passing. Using the words of Prof. Nicola Rizzuto, we all share his believe that Giovanni “will be remembered not only for his talent and originality as a biochemist, but also for his unassuming and humanistic personality, a rare quality in highly successful people like Giovanni. The best way to remember such a person is to gather pupils and colleagues, who shared with him the same scientific interests and ask them to discuss recent advances in their own fields, just as Giovanni have liked to do”. Since Giovanni’s friends sent many abstracts still influenced by their previous collaboration with him, all the Sessions of the 2018SpPMD reflect both to the research aims of Giovanni Salviati and the traditional topics of the PaduaMuscleDays, that is, basics and applications of physical, molecular and cellular strategies to maintain or recover functions of skeletal muscles. The translational researches summarized in the 2018SpPMD Abstracts are at the appropriate high level to attract approval of Ethical Committees, the interest of International Granting Agencies and approval for publication in top quality, international journals. The abstracts of the March 16, 2018 Padua Muscle Day are listed in this chapter III. All 2018SpPMD Abstracts are indexed at the end of the Chapter IV.
Exciting perspectives for Translational Myology in the Abstracts of the 2018Spring PaduaMuscleDays: Giovanni Salviati Memorial – Chapter IV - Abstracts of March 17, 2018
Authors: Carraro Ugo
Published: April 2018

Myologists working in Padua (Italy) were able to continue a half-century tradition of studies of skeletal muscles, that started with a research on fever, specifically if and how skeletal muscle contribute to it by burning bacterial toxin. Beside main publications in high-impact-factor journals by Padua myologists, I hope to convince readers (and myself) of the relevance of the editing Basic and Applied Myology (BAM), retitled from 2010 European Journal of Translational Myology (EJTM), of the institution of the Interdepartmental Research Center of Myology of the University of Padova (CIR-Myo), and of a long series of International Conferences organized in Euganei Hills and Padova, that is, the PaduaMuscleDays. The 2018Spring PaduaMuscleDays (2018SpPMD), were held in Euganei Hills and Padua (Italy), in March 14-17, and were dedicated to Giovanni Salviati. The main event of the “Giovanni Salviati Memorial”, was held in the Aula Guariento, Accademia Galileiana di Scienze, Lettere ed Arti of Padua to honor a beloved friend and excellent scientist 20 years after his premature passing. Using the words of Prof. Nicola Rizzuto, we all share his believe that Giovanni “will be remembered not only for his talent and originality as a biochemist, but also for his unassuming and humanistic personality, a rare quality in highly successful people like Giovanni. The best way to remember such a person is to gather pupils and colleagues, who shared with him the same scientific interests and ask them to discuss recent advances in their own fields, just as Giovanni have liked to do”. Since Giovanni’s friends sent many abstracts still influenced by their previous collaboration with him, all the Sessions of the 2018SpPMD reflect both to the research aims of Giovanni Salviati and the traditional topics of the PaduaMuscleDays, that is, basics and applications of physical, molecular and cellular strategies to maintain or recover functions of skeletal muscles. The translational researches summarized in the 2018SpPMD Abstracts are at the appropriate high level to attract approval of Ethical Committees, the interest of International Granting Agencies and approval for publication in top quality, international journals. In this chapter IV are included the abstracts of the presentations of the March 16, 2018 Padua Muscle Day, those of the remaining Posters and the complete Index of Authors.
From Ejtm (European Journal of Translational Myology) to Ejt3M (European Journal of Translational Myology, Mobility, Medicine)
Authors: Adamo Sergio
Published: April 2018

This first 2018 issue of the European Journal of Translational Myology presents many novelties, that demonstrate that the journal is vital and expanding its authorship, readership and relevance from focused fields of biology, physiology, diagnostic, management and rehabilitation of skeletal muscle tissue to the interesting and clinically relevant fields of human mobility and to those of general medicine. The Editorial Board is consequently being expanded to allow fair and expert evaluation of the broader interests and expertise of the Authors submitting manuscripts. Furthermore, we are considering the option to change the title of the journal from Ejtm to Ejt3M (Myology, Mobility, Medicine). Criticisms and suggestions are welcome.
Do environmental variables predict the trophic structure of fish fauna in a subtropical river (Uruguay River Ecoregion)?
Authors: Neves Mayara P. , Baumgartner Dirceu , Baumgartner Gilmar , Delariva Rosilene L.
Published: April 2018

Trophic interactions represent the routes through which energy flows upwards within ecosystems and the understanding of such structuring under varying environmental conditions is still challenging. Here we test the hypothesis that differences in environmental variables act as environmental filters on the composition and trophic structure of local the fish fauna of a subtropical mountain river. We predict that differences in the trophic structure of the fish fauna occur along the river continuum. Main environmental parameters have been measured and fishes were sampled quarterly between August 2013 and May 2014 at six sampling sites in the main channel of the Pelotas River, Upper Uruguay ecoregion. We collected 3848 individuals belonging to 38 species, 4 orders and 11 families. The most (82.1%) consisted of small- and medium-sized individuals. The species were classified into eight trophic guilds: aquatic insectivorous, carnivorous, detritivorous, detritivorous/aquatic insectivorous, herbivorous, iliophagous, omnivorous and piscivorous. In general, herbivorous and piscivorous guilds were the most representative in both number and biomass. Significant differences detected by Permanova were for richness, numerical abundance and biomass between all the sites sampled. Relationships between the environmental variables and the composition of trophic guilds were observed along the longitudinal gradient by RLQ and fourth-corner analyses. The abundance of guilds omnivorous, aquatic insectivorous and herbivorous increases with higher values of chlorophyll-a and vegetation cover, especially characterizing the upstream sites (S1, S2 and S3). On the other hand, the abundance of the iliophagous, detritivorous/insectivorous and piscivorous guilds increases with greater values of width, temperature, inorganic phosphorus and total solids, a fact observed in downstream sites (S4, S5 and S6). Thus, it was possible to identify a clear variation in the trophic structure of the fish fauna along the Pelotas River (upstream-downstream), in which the local variables were efficient in predicting environmental filters that influence the trophic organization. In this scenario, our study follows the longitudinal model and evidences a greater accumulation of energy in food webs in the upstream-downstream direction, which favors the greatest abundance of piscivorous, detritivorous and iliophagous verified in stretches of greater volume and dimensions of river. These results highlight the importance of the local variables and the interrelationships in the lateral connectivity processes along the river continuum.
Family medicine training in Africa: Views of clinical trainers and trainees
Authors: Jenkins Louis S. , Von Pressentin Klaus
Published: April 2018

Background: This article reports on the findings of a workshop held at the joint 5th World Organisation of Family Doctors (WONCA) Africa and 20th National Family Practitioners Conference in Tshwane, South Africa, in 2017. Postgraduate training for family medicine in Africa takes place in the clinical workspace at the bedside or next to the patient in the clinic, district hospital or regional hospital. Direct supervisor observation, exchange of reflection and feedback, and learning conversations between the supervisor and the registrar are central to learning and assessment processes.Objectives: The aim of the workshop was to understand how family medicine registrars (postgraduate trainees in family medicine) in Africa learn in the workplace.Methods: Thirty-five trainers and registrars from nine African countries, the United Kingdom, United States and Sweden participated. South Africa was represented by the universities of Cape Town, Limpopo, Pretoria, Sefako Makgatho, Stellenbosch, Walter Sisulu and Witwatersrand.Results: Six major themes were identified: (1) context is critical, (2) learning style of the registrar and (teaching style) of the supervisor, (3) learning portfolio is utilised, (4) interactions between registrar and supervisor, (5) giving and receiving feedback and (6) the competence of the supervisor.Conclusion: The training of family physicians across Africa shares many common themes. However, there are also big differences among the various countries and even programmes within countries. The way forward would include exploring the local contextual enablers that influence the learning conversations between trainees and their supervisors. Family medicine training institutions and organisations (such as WONCA Africa and the South African Academy of Family Physicians) have a critical role to play in supporting trainees and trainers towards developing local competencies which facilitate learning in the clinical workplace dominated by service delivery pressures.
Tuberculosis non-communicable disease comorbidity and multimorbidity in public primary care patients in South Africa
Authors: Peltzer Karl
Published: April 2018

Background: Little is known about the prevalence of non-communicable disease (NCD) multimorbidity among tuberculosis (TB) patients in Africa.Aim and setting: The aim of this study was to assess the prevalence of NCD multimorbidity, its pattern and impact on adverse health outcomes among patients with TB in public primary care in three selected districts of South Africa.Methods: In a cross-sectional survey, new TB and TB retreatment patients were interviewed, and medical records assessed in consecutive sampling within 1 month of anti-TB treatment. The sample included 4207 (54.5% men and 45.5% women) TB patients from 42 primary care clinics in three districts. Multimorbidity was measured as the simultaneous presence of two or more of 10 chronic conditions, including myocardial infarction or angina pectoris, arthritis, asthma, chronic lung disease, diabetes mellitus, hypertension, dyslipidaemia, malignant neoplasms, tobacco and alcohol-use disorder.Results: The prevalence of comorbidity (with one NCD) was 26.9% and multimorbidity (with two or more NCDs) was 25.3%. We identified three patterns of multimorbidity: (1) cardio-metabolic disorders; (2) respiratory disorders, arthritis and cancer; and (3) substance-use disorders. The likelihood of multimorbidity was higher in older age, among men, and was lower in those with higher education and socio-economic status. The prevalence of physical health decreased, and common mental disorders and post-traumatic stress disorder increased with an increase in the number of chronic conditions.Conclusion: High NCD comorbidity and multimorbidity were found among TB patients predicted by socio-economic disparity.
Exploring the South African tax consequences of a residential property lottery
Authors: De Lange Silke , Van Wyk Danielle
Published: April 2018

Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in South Africa have recently taken place. As this is not an ordinary way of disposing of and acquiring residential property, it is submitted that it is necessary to explore the tax consequences resulting from such a transaction. Aim: The objective of this article is to explore some of the most pertinent South African tax consequences of such a residential property lottery transaction, from the viewpoint of the owner (‘seller’) who disposes of the residential property and the winner (‘purchaser’) who acquires the residential property in terms of the lottery. Setting: This article examines existing literature in a South African income tax environment to explore the tax consequences resulting from a disposal and acquisition of residential property by way of a lottery. Methods: A non-empirical study, which entails the study of the various South African tax provisions and an application thereof to the facts of the lottery transaction, was conducted. A doctrinal research approach was followed within the realm of exploratory research. Results: Disposing of and acquiring residential property by way of a lottery results in a number of actual tax consequences, as well as a number of uncertainties regarding taxes (referred to as uncertain considerations). Conclusion: The conclusion is reached that the possible tax consequences of such a transaction can create tax risks or can result in unintended tax consequences relating to inter alia income tax (including capital gains tax), transfer duty and donations tax. The insights provided in this article do not always result in conclusive answers but they may, however, result in further research to be conducted, and a number of such areas for further research were identified. Should residential property lottery transactions occur more frequently in South Africa in future, it is recommended that the South African Revenue Services (SARS) issues clear guidance on the tax treatment from the perspective of the owner and the winner of such a transaction to ensure that any uncertainties are dealt with correctly.
Adenomatoid Tumor of Epididymis
Authors: Liu Chan-Jung , Huang Ho-Siang
Published: April 2018

Adenomatoid tumors are rare benign neoplasms in the scrotum that can occur in both sexes. The majority of the patients was asymptomatic and was incidentally found with scrotal mass. It is difficult to distinguish adenomatoid tumors from malignant intratesticular solid tumors, which may result in unnecessary orchiectomy. The present report describes a 64-year-old male presented with right testicular enlargement for 6 months. Radiological images and intra-operative findings all showed cystic mass attached to right testis. Right orchiectomy was performed and final pathology was adenomatoid tumor. The present report also summarizes the morphological and immunohistochemical features of adenomatoid tumors and reviews the literature to share this rare intrascrotal benign tumors.
Merge Decompositions, Two-sided Krohn–Rhodes, and Aperiodic Pointlikes
Authors: van Gool Samuel J. , Steinberg Benjamin
Published: April 2018

This paper provides short proofs of two fundamental theorems of finite semigroup theory whose previous proofs were significantly longer, namely the two-sided Krohn-Rhodes decomposition theorem and Henckell’s aperiodic pointlike theorem. We use a new algebraic technique that we call the merge decomposition. A prototypical application of this technique decomposes a semigroup $T$ into a two-sided semidirect product whose components are built from two subsemigroups $T_{1}$, $T_{2}$, which together generate $T$, and the subsemigroup generated by their setwise product $T_{1}T_{2}$. In this sense we decompose $T$ by merging the subsemigroups $T_{1}$ and $T_{2}$. More generally, our technique merges semigroup homomorphisms from free semigroups.
Occurrence of Near-Neutral pH Stress Corrosion Cracking in X80 and X100 Pipe Steels Under Various Cathodic Protection Conditions
Authors: Yan Li , Gravel Jean-Philippe , Kang Jidong , Xu Luyao , Arafin Muhammad
Published: April 2018

In this work, proof ring tests with a duration of 220 d were performed to investigate the effect of cathodic protection (CP) on the occurrence of stress corrosion cracking (SCC) of X80 and X100 pipe steels in near-neutral pH environment. Various CP conditions were used in the study to mimic the possible CP circumstances occurring in the field, i.e., under-protection, standard-protection, and over-protection. Also, the delayed CP conditions, i.e., 110-d without CP followed by 110-d with CP, were applied to simulate the interruptions of CP in the real world. The results showed that a sufficient continuous CP could prevent the occurrence of SCC cracks. Under a given condition X100 steel tended to form deeper cracks than X80 steel. The cracks formed in both X80 and X100 steels exhibited normal/quasi-normal depth distributions. Only a small fraction of cracks would propagate deep into the steel. For X80 steel, with CP no higher than −776 mV, CP exhibited an inhibiting effect on both SCC crack initiation and propagation, and the inhibiting effect increased with CP level. For X100 steel, it was indicated that hydrogen effect played a more significant role in crack initiation compared to that in X80 steel. The application of CP would retard the crack growth in X100 steel, but promote more cracks to form. Under the delayed CP conditions, the growth of cracks developed in X80 steel could be effectively controlled by the delayed CP of −776 mV; for the deeper cracks formed in X100 steel, a CP level higher than −776 mV was needed to achieve an effective control on the growth. For both materials, the delayed CP of −1,126 mV would enhance crack initiation.
De gedeponeerde jaarstukken van controleplichtige rechtspersonen
Authors: Vergoossen Ruud G.A. , Meershoek Ton
Published: April 2018

De gedeponeerde jaarstukken van grote en middelgrote rechtspersonen over het boekjaar 2015 zijn op een aantal aspecten onderzocht, waaronder de termijnen voor het opmaken en vaststellen van de jaarrekening en het deponeren van de jaarstukken, de volledigheid van de gedeponeerde jaarstukken, de beschikbaarheid van het bestuursverslag en de strekking en inhoud van de door de externe accountant afgegeven verklaring. De gedeponeerde jaarrekening wordt daarnaast op de volgende punten nader onderzocht: het kasstroomoverzicht, het verloopoverzicht eigen vermogen, het gemiddeld aantal werknemers, de bestuurders- en commissarissenbeloning, en de accountantshonoraria.

Hoewel er vergeleken met soortgelijke studies uit het verleden sprake is van verbetering, worden de termijnen voor het opmaken, vaststellen en deponeren niet altijd nageleefd en zijn de gedeponeerde jaarstukken niet altijd compleet. Het onderzoek brengt verder aan het licht dat in een aantal gevallen de naleving van wettelijke bepalingen of stellige uitspraken van de Raad voor de Jaarverslaggeving gebrekkig is zonder dat daarvan melding wordt gemaakt in de accountantsverklaring.

De onderzoeksbevindingen zijn voor ons aanleiding te pleiten voor een verplichte deponering van het bestuursverslag door grote en middelgrote rechtspersonen en voor een wettelijke verankering van het kasstroomoverzicht.
Molecular distribution and stable carbon isotopic compositions of dicarboxylic acids and related SOA from biogenic sources in the summertime atmosphere of Mt. Tai in the North China Plain
Authors: Meng Jingjing , Wang Gehui , Hou Zhanfang , Liu Xiaodi , Wei Benjie , Wu Can , Cao Cong , Wang Jiayuan , Li Jianjun , Cao Junji , Zhang Erxun , Dong Jie , Liu Jiazhen
Published: April 2018

Abstract. Abstract: Molecular distributions and stable carbon isotopic (δ13C values) compositions of dicarboxylic acids and related SOA in PM2.5 aerosols collected on a day/night basis at the summit of Mt. Tai (1534 m  a.s.l.) in the summer of 2016 were analyzed to investigate the sources and photochemical aging process of organic aerosols in the forested highland region of North China Plain. The molecular distributions of dicarboxylic acids and related SOA are characterized by the dominance of oxalic acid (C2), followed by malonic (C3), succinic (C4) and azelaic (C9) acids. The concentration ratios of C2/C4, diacid-C/OC and C2/total diacids are larger in daytime than in nighttime, suggesting that the daytime aerosols are more photochemically aged than those in nighttime due to the higher temperatures and stronger solar radiation. Both ratios of C2/C4 (R2 > 0.5) and C3/C4 (R2 > 0.5) correlated strongly with the ambient temperature, indicating that SOA in the mountaintop atmosphere are mainly derived from the photochemical oxidation of local emissions rather than long-range transport. The mass ratios of C9/C6, C9/Ph, Gly/mGly and the strong linear correlation of major dicarboxylic acids and related SOA with biogenic precursors further suggest that aerosols in this region are mainly originated from biogenic sources (i.e., tree emissions). C2 concentrations correlated well with aerosol pH, indicating that particle acidity favors the organic acid formation. The stable carbon isotopic compositions (δ13C) of the dicarboxylic acids are higher in daytime than in nighttime with the highest value (−16.5 ± 1.9 ‰) found for C2 and the lowest value (−25.2 ± 2.7 ‰) found for C9. An increase in δ13C values of C2 along with increases in C2/Gly and C2/mGly ratios was observed, largely due to the isotopic fractionation during photochemical degradation of the precursors.
Tropospheric sources and sinks of gas-phase acids in the Colorado Front Range
Authors: Mattila James M. , Brophy Patrick , Kirkland Jeffrey , Hall Samuel , Ullmann Kirk , Fischer Emily V. , Brown Steve , McDuffie Erin , Tevlin Alex , Farmer Delphine K.
Published: April 2018

Abstract. We measured organic and inorganic gas-phase acids in the Front Range of Colorado to better understand their tropospheric sources and sinks using a high-resolution time-of-flight chemical ionization mass spectrometer. Measurements were conducted from 4 to 13 August 2014 at the Boulder Atmospheric Observatory during the Front Range Air Pollution and Photochemistry Éxperiment. Diurnal increases in mixing ratios are consistent with photochemical sources of HNO3, HNCO, formic, propionic, butyric, valeric, and pyruvic acid. Vertical profiles taken on the 300 m tower demonstrate net surface-level emissions of alkanoic acids, but net surface deposition of HNO3 and pyruvic acid. The surface-level alkanoic acid source persists through both day and night, and is thus not solely photochemical. Reactions between O3 and organic surfaces may contribute to the surface-level alkanoic acid source. Nearby traffic emissions and agricultural activity are a primary source of propionic, butyric, and valeric acid, and likely contribute photochemical precursors to HNO3 and HNCO. The combined diel and vertical profiles of the alkanoic acids and HNCO are inconsistent with dry deposition and photochemical losses being the only sinks, suggesting additional loss mechanisms.
ORCHIDEE-ROUTING: A new river routing scheme using a high resolution hydrological database
Authors: Nguyen-Quang Trung , Polcher Jan , Ducharne Agnès , Arsouze Thomas , Zhou Xudong , Schneider Ana , Fita Lluís
Published: April 2018

Abstract. This study presents a revised river routing scheme (RRS) for the Organising Carbon and Hydrology in Dynamic Ecosystems (ORCHIDEE) land surface model. The revision is carried out to benefit from the high resolution topography provided the Hydrological data and maps based on SHuttle Elevation Derivatives at multiple Scales (HydroSHEDS), processed to a resolution of approximately 1 kilometer. The RRS scheme of the ORCHIDEE uses a unit-to-unit routing concept which allows to preserve as much of the hydrological information of the HydroSHEDS as the user requires. The evaluation focuses on 12 rivers of contrasted size and climate which contribute freshwater to the Mediterranean Sea. First, the numerical aspect of the new RRS is investigated, to identify the practical configuration offering the best trade-off between computational cost and simulation quality for ensuing validations. Second, the performance of the revised scheme is evaluated against observations at both monthly and daily timescales. The new RRS captures satisfactorily the seasonal variability of river discharges, although important biases come from the water budget simulated by the ORCHIDEE model. The results highlight that realistic streamflow simulations require accurate precipitation forcing data and a precise river catchment description over a wide range of scales, as permitted by the new RRS. Detailed analyses at the daily timescale show promising performances of this high resolution RRS for replicating river flow variation at various frequencies. Eventually, this RRS is well adapted for further developments in the ORCHIDEE land surface model to assess anthropogenic impacts on river processes (e.g. damming for irrigation operation).
Open-source algorithm for detecting sea ice surface features in high-resolution optical imagery
Authors: Wright Nicholas C. , Polashenski Chris M.
Published: April 2018

Abstract. Snow, ice, and melt ponds cover the surface of the Arctic Ocean in fractions that change throughout the seasons. These surfaces control albedo and exert tremendous influence over the energy balance in the Arctic. Increasingly available meter- to decimeter-scale resolution optical imagery captures the evolution of the ice and ocean surface state visually, but methods for quantifying coverage of key surface types from raw imagery are not yet well established. Here we present an open-source system designed to provide a standardized, automated, and reproducible technique for processing optical imagery of sea ice. The method classifies surface coverage into three main categories: snow and bare ice, melt ponds and submerged ice, and open water. The method is demonstrated on imagery from four sensor platforms and on imagery spanning from spring thaw to fall freeze-up. Tests show the classification accuracy of this method typically exceeds 96 %. To facilitate scientific use, we evaluate the minimum observation area required for reporting a representative sample of surface coverage. We provide an open-source distribution of this algorithm and associated training datasets and suggest the community consider this a step towards standardizing optical sea ice imagery processing. We hope to encourage future collaborative efforts to improve the code base and to analyze large datasets of optical sea ice imagery.
Mobility tools and use: Accessibility’s role in Switzerland
Authors: Loder Allister , Axhausen Kay Werner
Published: April 2018

In much of Switzerland, public transport offers high levels of accessibility to workplaces and other places that make season tickets legitimate substitutes for a car. These similar patterns of accessibility provided by both modes result in high levels of correlation between the accessibility measures of both modes. This correlation almost always precludes a travel behavior analysis with several accessibility measures and cannot provide any insights into the effects of the differences in accessibility levels by both modes. We propose a principal component analysis of the accessibility measures to extract
as much information as possible. We interpret the principal components obtained as: general accessibility, comparatively better accessibility by public transport and comparatively better job accessibility.

The new accessibility variables are used in a model of car and season ticket ownership and the number of car, public transport and non-motorized trips using data from the 2010 Swiss transportation microcensus. These outcomes are jointly estimated with a probit-based model for mixed types of outcomes because we anticipated simultaneous choices and that choices are dependent on each other. We found that greater levels of general accessibility, comparatively better accessibility by public transport and comparatively better job accessibility increased the probability of season ticket ownership, while the probability of car ownership decreased. We realize that ownership and use must be jointly modeled to consistently estimate the structural effects of mobility tool ownership on use.
Los lastres de las desigualdades de género en la educación y el trabajo: jóvenes castellano-manchegas atrapadas en la precariedad
Authors: Candela Soto Paloma
Published: April 2018

En el marco de un estudio de caso sobre los efectos de la crisis en la vida y el trabajo de los jóvenes, este artículo ofrece algunas evidencias y reflexiones críticas sobre la situación de creciente vulnerabilidad que muestran las mujeres jóvenes: a las conocidas desigualdades de género se suman dificultades que reducen sus oportunidades de inserción laboral, particularmente en contextos rurales. Desde el prisma de las desigualdades de género, se profundiza en las dinámicas de inserción y estabilización profesional de las mujeres jóvenes en Castilla-La Mancha. Los desajustes entre la formación y el trabajo, el impacto de viejas y nuevas desigualdades educativas que actúan como barreras de acceso al empleo, junto a las elevadas cotas de paro, flexibilidad y precariedad, son algunas problemáticas analizadas.
Increasing awareness about the neonatal care of fathers whose babies are hospitalized in neonatal intensive care unit
Authors: Özbey Harun , Kahriman İlknur
Published: April 2018

Objective: This research was conducted to determine the efficiency of the training given to the fathers whose babies were hospitalized in the neonatal intensive care unit regarding the improvement of awareness about “Newborn Care” and to develop their awareness about it.Methods: In this experimental study including pre/post tests and control group, the fathers in the experimental group were given theoretical training and brochures about neonatal care. No training was provided to the fathers in the control group. They were only given visually enriched brochures. The data were collected using a father identification form and an information form including questions to determine the knowledge levels of the fathers level about newborn care. In the analysis of the data, numbers, percentages, distributions, Wilcoxon test for the comparison of pre/post training scores, Mann-Whitney U test for the comparison of two independent groups, and chi-square test for the comparison of socio-demographic characteristics of fathers were used. The significance level was accepted as p < .05. Institutional and ethics committee permissions were obtained for the research.Results: While pre-training knowledge scores of the fathers in the experimental and control groups were 12.24 ± 12.24 and 12.48 ± 8.46 respectively, their post training scores increased up to 42.98 ± 3.70 and 18.60 ± 6.05 and the difference between them was statistically significant (Z = -6.157, p = .00; Z = -5.297, p = .00). When the experimental and control groups were compared in terms of knowledge scores, while the pre-training scores were found similar, the post training scores in the experimental group were significantly higher than those of the control group (p = .23, p = .00, respectively).Conclusions: According to these data, the training given to the fathers was found to be effective and their awareness of basic new born care increased.
Glue masquerading as a catheter: Retrieval of embolized vertebroplasty cement
Authors: Narayanan Meena Rohini , Matthews Ray
Published: April 2018

Identification of foreign body objects may be difficult based on imaging characteristics. History is essential to making a diagnosis. Cement leakage is a common complication of percutaneous vertebroplasty and the optimal management for cement embolism remains unknown. This report presents a case of a 72-year-old female with asymptomatic pulmonary cement embolism, which was partially retrieved via a percutaneous endovascular approach.
The Efficiency of Administrative CPD Courses towards School Managers
Authors: Bozak Ahmet , Karadag Mumtaz , Bolat Yavuz
Published: April 2018

The aim of this study is to define the points of view of the schools directors on administratorship CPD training course organized by local educational directorates. A mixed model was used in this study and related data was evaluated both at quantitative and qualitative dimensions. The sample group was formed by 174 participants among 567 school directors who participated to the administratorship CPD training course organized by Şanlıurfa Local Educational Directorate in Bozova, Haliliye, Siverek and Viranşehir districts in educational year of 2015 and 2016, and study group was formed by 149 school directors who participated the CPD training course in the same educational districts. Data was collected via a survey in quantitative dimension and by phenomenological interviewing technic in qualitative dimension. In the study, it was concluded that CPD course led the participants acquire new knowledge and skills, and have new perspective and understanding related to school management, the content of training course and qualification of the instructors were efficient enough according to the participant school managers, the CPD course was sufficient in terms of educational tools and equipment, school managers pay more attention to self-learning and find the CPD course sufficient enough in terms of self-learning opportunities, participants are concerned about the teaching methodology of the training course and they demand to have teaching methods which will depend on practical and operative activities rather than theoretical and academic information, the participants were not satisfied with the facilities supplied by the CPD organization, the timing of the CPD course was not welcomed and many participants stated their negative concern about the timing of the CPD course as it was held within educational year and as they had to manage their school simultaneously.
Separating Prescription From Dispensation Medicines: Economic Effect Estimation in Japan
Authors: Yokoi Masayuki , Tashiro Takao
Published: April 2018

This study examined the effects of the separation between dispensing and prescribing medicines by pharmacists in pharmacies and doctors in medical institutions, respectively (separation system). The methodology avails public national data. The participation of Japanese medical institutions to the separation system was optional according to the legal system. Consequently, its spreading rate for each administrative district is highly variable, allowing us to study its correlation with various medication costs and other factors, such as the generic medicine replacement ratio, proportion of elderly, and number of doctors per 100 000 individuals as independent variables. These four factors are known to be influential in medical compensation. We used regression analysis by the weighted least square method, with dependent variables being costs of daily medicines, specifically, total, internal, one-shot, external, and injection medicines; medical devices, brand-name medicines, generic medicines, and number of prescribed medicines; as well as technical fees. The analysis focused on whether the extent of the separation system reduces costs such as those for medicines, medical devices, technical fees, or number of prescribed medicines. The partial regression coefficient of the spreading rate of the separation system was found to have negative relationships with all daily costs and number of prescribed medicines, as well as the technical fee, except for external medicines, for which most of the market is represented by light analgesics (taken by patients as needed). The necessity of separating prescribing and dispensing is thus low because of the low information asymmetry between doctors and patients. The results revealed that promoting the separation system reduced medication costs, because it normalized the medication market for daily necessities by compensating information asymmetry. Furthermore, the separation system reduced excesses in prescribing medicines.
Line segments which are unions of tessellation edges
Authors: Cowan Richard , Weiss Viola
Published: April 2018

Planar tessellation structures occur in material science, geology (in rock formations), physics (of foams, for example), biology (especially in epithelial studies) and in other sciences. Their mathematical and statistical study has many aspects to consider. In this paper, line-segments which are either a tessellation edge or a finite union of edges are studied. Our focus is on a sub-class of such line-segments – those we call M-segments – that are not contained in a longer union of edges. These encompass the so-called I-segments that have arisen in many recent tessellation models. We study the expected numbers of edges and cell-sides contained in these M-segments, and the prevalence of these entities. Many examples and figures, including some based on tessellation nesting and superposition, illustrate the theory. M-segments are much more prevalent when a tessellation is not side-to-side, so our paper has theoretical connections with the recent IAS paper by Cowan and Thäle (2014); that paper characterised non side-to-side tessellations.