bluuebunny/crossref_metadata_2025 huggingface dataset:
A escola rural na produção acadêmica portuguesa: Apontamentos sobre a (in)visibilidade de um objeto de estudo
Authors: Cruz Renilton
Published: December 2016

O artigo discute a invisibilidade da escola rural na universidade portuguesa. Embora exista produção científica centrada no rural e suas relações socioculturais, onde foca-se, direta ou indiretamente, a escola, desde os anos de 1980 com Pinto (1995), passando por Stoer e Araújo (1992) e Canário (1995), até chegar ao final dos anos de 1990 com Sarmento, Sousa e Ferreira (1998), a produção acadêmica disposta a problematizar a escola rural não ocorreu à altura da importância social, cultural e econômica daquele espaço. A pesquisa ocorre através de um estudo bibliográfico em dez revistas científicas direcionadas à educação, e do levantamento das teses e dissertações produzidas nas principais universidades portuguesas. Os dados sugerem uma crescente invisibilidade da escola rural na produção acadêmica e nas publicações especializadas em educação em Portugal, bem como a inexistência de força social atrelada aos interesses dos sujeitos do meio rural capaz de voltar a universidade à escola rural.Palavras-chave: escola rural; invisibilidade; produção acadêmica. ABSTRACT This paper discusses the invisibility of rural school in the Portuguese university. Although there is scientific production focused on rural and their socio-cultural relations, which focuses directly or indirectly, the school from the 1980s to Pinto (1995), through Stoer and Araújo (1992) and Canário (1995) until reach the end of the 1990s with Sarmento et al. (1998), the academic output willing to discuss the rural school was not up to the social, cultural and economic importance of that space. The research occurs through a bibliographic study in 10 scientific journals directed to education, and the survey of theses and dissertations produced in the main Portuguese universities. The data suggest a growing invisibility of rural school in the academic literature and in specialized publications on education in Portugal, and the absence of social force linked to the interests of the subjects of the countryside able to return to university to rural school. Keywords: rural school; invisibility; academic production.
La madera deTrema micrantha (L.) Blume de Veracruz, México
Authors: Quintanar-Isaías Alejandra , Jacobo-Villa Marco A. , López-Binnqüist Citlalli , Flores-Hernández Noé , Jaramillo-Pérez Ana Teresa , De la Paz Pérez-Olvera Carmen
Published: December 2016

Se estudió la anatomía microscópica, los índices hidráulicos y mecánicos de la madera de 28árboles de Trema micrantha de cuatro localidades ubicadas en los municipios de Xico y Coatepec enel estado de Veracruz. Adicionalmente, se determinaron las características macroscópicas, ladensidad relativa, el contenido de humedad y algunas pruebas de carpintería en probetas de diferentestamaños de la madera de tres árboles, con el fin de proponer usos alternativos en zonasrurales. Los resultados mostraron que T. micrantha presenta un xilema mesomórfico, poco resistentea la cavitación, de baja densidad relativa, con valores bajos de índices de colapso de vaso y fibras yaltos para el índice de vulnerabilidad. Los análisis de varianza confirman que de todas las característicasestudiadas solamente el índice de colapso de los vasos es similar entre indivíduos y poblaciones.Las comparaciones múltiples arrojan que los caracteres que separan a las localidades Bola de Oro yLos Barrales de las otras son el grosor de la pared y el número de radios. Las pruebas tecnológicasdescriben una madera que no se raja al clavado, responde bien al ensamblado y al torneado por loque se recomienda para su uso en la carpintería rural.
Carbono almacenado en la biomasa aérea de plantaciones de hule (Hevea brasiliensis Müell. Arg.) de diferentes edades
Authors: López-Reyes Liliana Y. , Domínguez-Domínguez Marivel , Martínez-Zurimendi Pablo , Zavala-Cruz Joel , Gómez-Guerrero Armando , Posada-Cruz Saúl
Published: December 2016

Las plantaciones de hule (Hevea brasiliensis Müell. Arg.) contribuyen a la reducción de dióxido de carbono en la atmósfera al fijar carbono a través de la fotosíntesis y almacenarlo en cada uno de los componentes del árbol (hojas, ramas, fustes, cortezas y raíces) y por la transformación de residuos orgánicos en materia orgánica estabilizada en el suelo. El objetivo del presente estudio fue determinar el carbono almacenado en la biomasa aérea de plantaciones de hule en edades de 5, 9, 15, 25, 32 y 51 años, mediante el uso de inventario dasométrico y ecuaciones alométricas en Tabasco, México. El carbono almacenado se determinó a través de la regresión lineal y se analizó mediante comparación de medias de Tukey (p < 0.05) con el programa Statistical Analysis System (SAS). El contenido de carbono varía en cada una de las edades; en la plantación de 51 años el carbono almacenado en el fuste fue 192.32 Mg ha-1, en las ramas fue 64.75 Mg ha-1 y el total aéreo del árbol fue 257.07 Mg ha-1, mientras que en la plantación de 5 años los valores fueron 16.65 Mg ha-1, 9.63 Mg ha-1 y 26.28 Mg ha-1, respectivamente. Los resultados indican que H. brasiliensis puede considerarse como una fuente potencial de mitigación ante el cambio climático.
Estructura y composición de la vegetación de pinares de Alturas de Pizarras en la Empresa Agroforestal Minas, Cuba
Authors: Alonso-Torrens Yatsunaris , Ramón-Hernández Martínez Fernando , Barrero-Medel Héctor , López-Ibarra Germán , Madanes Nora , Prieto-Méndez Judith
Published: December 2016

Esta investigación fue realizada en pinares en Alturas de Pizarra de la Empresa Agroforestal Minas, con el objetivo de determinar la estructura y composición de estos pinares, para el manejo de los mismos. Se seleccionaron dos áreas; en cada área fueron establecidas 30 parcelas circulares de 15 metros de radio; se consideraron tres estratos en la vegetación para cuantificar las especies presentes y hacer los análisis correspondientes. Se calculó la diversidad alfa y beta, se evaluó la estructura horizontal mediante el índice de importancia ecológica y la distribución por clases diamétricas, se describió la estructura vertical a través de la riqueza de especies en cada estrato, así como su posición sociológica. En ambos pinares se identificaron en total 36 familias, 47 géneros y 61 especies de plantas, 42 especies en el área de Pinus caribaea y 36 especies en el área de Pinus tropicalis, observándose diferencias en cuanto a la composición de la vegetación acompañante en sus estratos. Las especies que mayor valor de importancia ecológica alcanzaron en las áreas estudiadas fueron Pinus caribaea con 205.96 y Pinus tropicalis con 175.59, siendo la abundancia y la frecuencia relativas los parámetros que más influyeron. Las parcelas, según la composición de especies, se agruparon en cuatro grupos diferenciándose por la altitud, altura de los árboles, el área basal y la abundancia de árboles muertos presentes en las mismas. Los resultados obtenidos en este estudio, al precisar en algunos de los parámetros de esta formación vegetal en Cuba, constituyen un referente el manejo de estos pinares.
Culture and environment in the Sierra de Misantla, Veracruz, Mexico: the case of Oecopetalum mexicanum
Authors: Lascurain Rangel Maite , López Binnqüist Citlalli , Emery Marla
Published: December 2016

We analyze the cultural and environmental dimensions of foraging the wild edible fruit cachichín (Oecopetalum mexicanum) in the Sierra de Misantla in central Veracruz, Mexico, including gathering practices, social organization, subsistence, commerce, and consumption. Gathering cachichín brings together generations and genders in practices that provide amusement, as well as resources for economic income and personal consumption. Socialization during the gathering of cachichín renews and strengthens family bonds, friendships, and a sense of belonging. This study provides valuable insights for management, use and conservation of non-timber forest resources with biocultural roots.Cultura y ambiente en la Sierra de Misantla, Veracruz, México: el caso de Oecopetalum mexicanumSe analizaron las dimensiones cultural y ambiental de la recolección del fruto silvestre comestible (Oecopetalum mexicanum) de la Sierra de Misantla en el centro de Veracruz, México. Se describen las prácticas de recolección, la organización social, la subsistencia, el comercio y el consumo. Las prácticas de recolección del cachichín proporcionan diversión y reúnen diferentes generaciones de hombres y mujeres; el fruto es para consumo personal y su venta genera ingresos económicos. La socialización durante la recolección de cachichín renueva y fortalece los lazos familiares, de amistad y sentido de pertenencia. Este estudio proporciona información valiosa para el manejo, uso y conservación de los recursos forestales no maderables con raíces bioculturales.
PENGARUH MENONTON ACARA BERBAHASA INGGRIS, LINGKUNGAN TEMPAT TINGGAL, DAN DUKUNGAN ORANG TUA TERHADAP HASIL BELAJAR BAHASA INGGRIS SISWA
Authors: Rahayu Varida Waty , Sugeng Bambang
Published: December 2016

Penelitian ini bertujuan untuk mendeskripsikan pengaruh menonton tayangan televisi berbahasa Inggris terhadap hasil belajar siswa kelas VIII SMP/MTs di Kecamatan Satui. Penelitian ini merupakan penelitian kuantitatif dengan metode ex post facto. Populasi penelitian ini adalah seluruh siswa kelas VIII Sekolah Menengah Pertama (SMP) dan sederajat di Kecamatan Satui yang terdiri atas 671 siswa. Teknik pengambilan sampel yang digunakan adalah simple proportional random sampling. Temuan penelitian adalah sebagai berikut. (1) Terdapat pengaruh yang positif menonton tayangan televisi berbahasa Inggris terhadap hasil belajar Bahasa Inggris siswa dengan nilai F regresi sebesar 17,154 dan signifikasi 0,000 (p < 0,05). (2) Terdapat pengaruh positif lingkungan tempat tinggal terhadap hasil belajar Bahasa Inggris siswa dengan nilai F regresi sebesar 19,331 dan signifikansi 0,000 (p < 0,05). (3) Terdapat pengaruh positif dukungan orang tua terhadap hasil belajar Bahasa Inggris siswa dengan nilai F regresi sebesar 24,651 dan signifikansi 0,000 (p < 0,05). (4) Terdapat pengaruh positif menonton tayangan televisi berbahasa Inggris, lingkungan tempat tinggal, dan dukungan orang tua terhadap hasil belajar Bahasa Inggris siswa secara bersama-sama dengan nilai F regresi sebesar 12,606 dan signifikansi pada 0,000 (p < 0,05). Kata kunci: tayangan televisi berbahasa Inggris, lingkungan tempat tinggal, dukungan orang tua, hasil belajar
KINERJA GURU BAHASA INGGRIS BERSERTIFIKAT PENDIDIK DI KOTA YOGYAKARTA
Authors: Munfangati Rahmi , Widodo Pratomo
Published: December 2016

Penelitian ini bertujuan untuk mengetahui kinerja guru bahasa Inggris bersertifikat pendidik ditinjau dari: (1) tiap penilai dan tiap kompetensi, (2) latar belakang syarat dan proses sertifikasi (tingkat pendidikan, pengalaman mengajar, jalur sertifikasi), dan untuk mengetahui (3) hambatan-hambatan yang dihadapi guru bahasa Inggris bersertifikat pendidik pascasertifikasi. Penelitian ini menggunakan pendekatan kuantitatif jenis survei. Populasi pada penelitian ini 43 orang guru bahasa Inggris bersertifikat pendidik dari 10 SMA Negeri dan 12 SMA Swasta di Kota Yogyakarta. Instrumen pengumpulan data menggunakan angket dengan penskalaan menggunakan model Likert. Analisis data yang digunakan adalah analisis deskriptif. Hasil analisis deskriptif menunjukkan bahwa (1) ditinjau dari penilai dan kompetensi, guru memiliki kinerja pada kategori baik; (2) guru yang memiliki tingkat pendidikan tinggi, pengalaman kerja tinggi, dan lulus sertifikasi melalui uji portofolio memiliki kinerja pada kategori sangat baik; dan (3) terdapat dua faktor yang menjadi hambatan guru bahasa Inggris SMA bersertifikat pendidik pascasertifikasi, yaitu faktor internal dan faktor eksternal. Kata kunci: Kinerja guru, tingkat pendidikan, pengalaman mengajar, jalur sertifikasi
UJI KETERBACAAN WACANA PADA BUKU TEKS BAHASA INDONESIA KELAS V SD NEGERI DI KECAMATAN WONOGIRI
Authors: Widyaningsih Nina , Zuchdi Darmiyati
Published: December 2016

Penelitian ini bertujuan untuk mendeskripsikan tingkat keterbacaan wacana dalam buku teks BSE bahasa Indonesia, mendeskripsikan tingkat keterbacaan wacana dalam buku teks NONBSE, dan mendeskripsikan perbedaan tingkat keterbacaan wacana antara buku teks BSE dengan buku teks NONBSE setelah diukur dengan alat ukur uji keterbacaan teknik cloze. Jenis penelitian ini adalah penelitian analisis konten. Menggunakan populasi dan sampel buku dan sekolah. Teknik pengumpulan data dengan mengerjakan lembar jawab tes cloze secara objektif. Teknik analisis data dengan mengoreksi lembar tes cloze. Hasil penelitian ini: (1) persentase rerata skor keterbacaan BSE 1 57,60% dan persentase rerata skor keterbacaan BSE 2 59,64%; (2) persentase rerata skor keterbacaan NONBSE 56,55%; (3) hasil uji keterbacaan wacana pada buku BSE dan NONBSE menunjukkan sama-sama menunjukkan presentase yang berada pada kategori instruksional. Kata Kunci: keterbacaan wacana, teknik cloze   THE READABILITY DISCOURSES IN INDONESIAN LANGUAGE TEXTBOOKS GRADE V OF PUBLIC ELEMENTARY SCHOOLS IN WONOGIRI DISTRICT Abstract This study aims to describe the readability levels of the discourses in electronic school books (ESBs) of the Indonesian language, to describe the readability levels of the discourses in non-electronic school books (NONESBs), and to describe the difference in the readability levels of the discourses between ESBs and NONESBs after they are assessed by the cloze technique as a readability measurement instrument. The type of study was a content analysis. The research population and sample of the book and school.. The data were collected by asking respondents to do the cloze test objectively. They were analyzed by checking the cloze test sheet in accordance with the answer keys for further analysis. The results of the study are as follows. (1) on the ESB 1 produced an average readability score percentage of 57, 60% and on the ESB 2 produced an average readability score percentage of 59, 64%. (2) on the NONESB an average readability score percentage of 56.55%. (3) The result of the readability test of the discourses both on ESBs and NONESB showed the same precentage in the category of instructional. Keywords: readability of discourses, cloze technique
SIKAP DAN PEMERTAHANAN BAHASA INDONESIA SISWA KELAS X SMA INTERNASIONAL BUDI MULIA DUA YOGYAKARTA
Authors: Sholihah Rizki Amalia , Suharti Suharti
Published: December 2016

Penelitian ini bertujuan untuk mengetahui sikap dan pemertahanan terhadap bahasa Indonesia pada siswa kelas X kelas internasional dan non-internasional di SMA Budi Mulia Dua. Sikap dan pemertahanan bahasa tersebut ditinjau dari tes menulis siswa. Penelitian ini merupakan penelitian deskriptif dengan pendekatan gabungan antata pendekatan kualitatif dan kuantitatif. Hasil penelitian berdasarkan kuesioner menunjukkan bahwa di kelas X GAC terdapat 9 siswa yang memiliki pemerta-hanan bahasa negatif dan kelas X Asia terdapat 2 siswa yang memiliki pemertahanan yang negatif. Berdasarkan hasil menulis, pada kelas GAC hanya terdapat 1 siswa yang memiliki pemertahanan negatif dan di kelas X Asia terdapat 2 siswa. Kata kunci: bahasa Indonesia, sikap bahasa, pemertahanan bahasa   LANGUAGE ATTITUDE AND MAINTENANCE ON INDONESIAN LANGUAGE CLASS X STUDENTS BUDI MULIA DUA INTERNATIONAL SENIOR HIGH SCHOOL YOGYAKARTA Abstract This study is aimed at understanding language attitude and language maintenance on Indone-sian language to Class X students of international class and non-international class at Budi Mulia Dua Senior High School. The language attitude and language maintenance were viewed from students’s writing test. The result of this research from questionnaire, X Asia there are 2 students who have negative language maintenance, and in Class X GAC, there are 9 students who have negative language maintenance. From writing performance in class X Asia there are 2 students who have negative language maintenance and in Class X GAC, there are 1 students. Key words: Indonesian language, language attitude, language maintenance
PEMILIHAN CERITA ANAK SEBAGAI BAHAN AJAR MEMBACA DI MADRASAH TSANAWIYAH (MTs)
Authors: Anwar Rosihan , Suryaman Maman
Published: December 2016

Penelitian ini bertujuan untuk mendeskripsikan kriteria-kriteria yang digunakan dalam pemilihan cerita anak yang layak sebagai bahan ajar membaca di MTs. Selain itu, penelitian ini juga bertujuan untuk menganalisis cerita anak yang layak sebagai bahan ajar membaca di MTs berdasarkan kriteria-kriteria itu.Penelitian ini adalah penelitian deskriptif kualitatif. Subjek penelitian ini adalah cerita anak yang ada di Buku Sekolah Elektronik, buku bacaan, dan internet. Objek penelitiannya adalah isi cerita. Ada dua puluh cerita anak yang yang dijadikan sampel penelitian. Pengambilan sampel dilakukan dengan teknik purposive sampling. Pengumpulan data dilakukan dengan membaca dan mencatat. Analisis data dilakukan dengan cara reduksi, penyajian, dan penyimpulan data. Hasil penelitian menunjukkan bahwa (1) ada tiga kriteria yang digunakan dalam pemilihan cerita anak yang layak sebagai bahan ajar membaca di MTs. Kriteria-kriteria itu adalah kriteria nilai/moral, motivasi, dan kesesuaian jenis sekolah. (2) Dari dua puluh cerita yang dianalisis, sebelas cerita dinyatakan layak dan sembilan cerita dinyatakan tidak layak dijadikan bahan ajar membaca di MTs. Kata kunci: cerita anak, bahan ajar, membaca   THE SELECTION OF CHILDREN STORIES AS READING TEACHING MATERIAL IN MADRASAH TSANAWIYAH (MTS) Abstract The study aims to describe criteria used in the selection proper children stories as reading teaching material in Madrasah Tsanawiyah (MTs). In addition, the study also aims to describe proper children stories as reading teaching material in Madrasah Tsanawiyah (MTs) based on the criteria.The study is descriptive qualitative research. The subjects of the study are children stories in Buku Sekolah Elektronik (BSE), reading book, and internet. The object of the study is the contents of the stories. There are twenty children stories that the research sample. The sample was taken by purposive sampling technique. The collection of data is done by reading and writing. Data is analyzed by reduction, presentation, and inference.The results of study showed that (1) there are three criteria used in the selection of children stories as reading teaching material in MTs. The criteria are Value/moral, motivation, and relevant of the type of school. (2) Of the twenty stories analyzed, there are eleven proper stories and nine stories are not proper as reading materials in the MTs. Keywords: children stories, teaching material, reading
FRONT MATTER (Cover, Editorial Board, Foreward of Chairperson, Table of Contents)
Authors: - -
Published: December 2016

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The effect of family control and management on performance, capital structure, cash holding, and cash dividends
Authors: Portal Márcio Telles , Basso Leonardo Fernando Cruz
Published: December 2016

This study investigates the effect of family firm on corporate performance and financial policy (capital structure, cash holding, and cash dividends). Using a sample of Brazilian firms, the study uses a treatment effect model to address self-selection and endogeneity problems. The results show that family firm has a negative net effect on performance. Family control has an effect on financial policies that indicate a aversive behavior to preserve control. The results indicate less problem of free cash flow and more risk-taking behavior in family-manage companies, suggesting that such aversion behavior is reduced when the family controls and manages the firm. This is the first study that takes into account the effect of family firm behavior through multiple financial policies
Brazilian initial public offerings, underwriters, and premium corporate governance segments listing
Authors: Souza e Almeid Vinicio de , Câmara Leal Ricardo Pereira
Published: December 2016

We examined 89 offers in the most recent Brazilian IPO wave between 2004 and 2007, all listed in premium segments of the exchange that demand better corporate governance practices. Two non-US underwriters dominated the market, often acting as co-leaders and rarely as second-tier underwriters. Twenty-eight percent of issuers received pre-IPO loans from underwriters, which may constitute a conflict of interest. Syndicate membership increased with offer size, suggesting that distribution risk was relevant. Underwriter compensation increased with offer size, but percentage fees suggested scale effects. There was no evidence in favor of the relevance of underwriter reputation, certification, and price discovery roles. The study brings a portrait of underwriter relationships in this unique period of the Brazilian capital market.
Topics to be included in a meaningful and informative undergraduate business ethics course for accountancy students: A South African perspective. Part 1
Authors: Lubbe Nandi , Lubbe Dave
Published: December 2016

Unethical business practices in South Africa, as in many other countries, is at the order of the day. As a result there is increasing pressure on the auditing and accounting professions to devote sufficient attention to business education during the training of prospective auditors and accountants. This is the first in a series of two articles regarding topics that should be included in a meaningful and informative business ethics course for undergraduate students in the fields of accounting and auditing.
Resource dependency and the NGO response to famine: A theoretical study
Authors: Kluvers Ron , Isbister Trent
Published: December 2016

The 2011 famine in the Horn of Africa resulted in the death of many thousands of people. According to the report A Dangerous Delay, (2012) jointly published by Oxfam and Save the Children, the Non-Government Organisations (NGOs) attempting to mitigate the emergency responded too slowly. The report states that NGOs had access to accurate information about the growing crisis provided by the early warning systems (EWS). Yet the NGOs responded too slowly reducing the effectiveness of their interventions. Issues of inadequate financial and organizational capacity and a lack of co-operation between NGOs contributed to the slow response. We argue that resource dependency underscored many of the issues faced by the NGOs.
Institutional ownership and social and sustainability reporting in green companies
Authors: Nulla Yusuf Mohammed
Published: December 2016

This research study explores the social and financial performance and sustainability costs on institutional ownership companies. The quantitative research method is used for this research study. The sample comprised of top forty US environmental companies from 2012 to 2014. The research question for this study is, what relationship is there between the corporate governance, corporate social and environmental performance, employee participation, and market and financial performance? This research finds that there is a positive correlation among all the variables except for the sustainability costs. The social performance has a significant correlation with the institutional ownership than sustainability costs. The social performance had a positive impact on stock price than sustainability costs. The increased strategy of the CSR practices didn’t motivate employee participation in the company’s ownership structure, a negative correlation. Institutional ownership had a very weak positive effect on the employee stock ownership. Employee stock ownership had a strong correlation with the stock price. The quality and frequency of the CSR reporting varies from company to company; hence, the investors, stakeholders, and shareholders had to depend on the management goodwill.
Augmenting corporate governance through system dynamics
Authors: Mridula Mridula , Kumar Kuldeep
Published: December 2016

The paper aims to augment good corporate governance as a whole with the efficiency and effectiveness of system dynamics via a system dynamics model. The majority of study of corporate governance focus on financial issue, ownership, agency theory etc. rather than analyzing the relation of all aspects associated to corporate governance system as a whole. This study aims to address this gap by focusing on corporate governance in a holistic manner. The value is determined as two-fold: i) It is possible to understand the importance of system dynamics methodology; and ii) It can help the organization to quantify corporate governance for development of organization in holistic manner.
A discussion on the resilience of command and control regulation within regulatory behavior theories
Authors: O’Sullivan K.P.V. , Flannery Darragh
Published: December 2016

This paper provides the first insights into the factors that may drive the resilience of command and control regulation in modern policy making. We show how the forces of uncertainty and internal dynamics among customers, producers and regulators are the most dominate factors preventing the adoption of non-CAC regulations. Using case study evidence of internet regulation, we then integrate our analysis into the most prominent regulatory choice behavior theories and illustrate that regardless of the theory, these factors can help explain the dominance of command and control as a choice of regulation.
Accountability legislation: Implications for financial and performance reporting
Authors: Rixon Daphne
Published: December 2016

The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984) ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984) ladder of accountability in conjunction with Friedman and Miles (2006) ladder of stakeholder management and engagement.
Evaluating and integrating corporate social responsibility standards: Implications for CSR concepts
Authors: Stiglbauer Markus , Eulerich Marc
Published: December 2016

Standards play a major role when concepts of corporate social responsibility (CSR) ought to be implemented and corporate social performance (CSP) ought to be assessed.

Ethical reasoning and stakeholders’ expectations help to measure companies’ intentions to implement CSR standards and to measure their efficiency.

With different standards of CSR (company standards, industry standards, multi-stakeholder standards and independent standards) companies may implement we categorize and еvaluate those standards and give advice which opportunities but also threats may arise for companies when implementing such codes within firm-specific CSR concepts.

We suggest a combination of different standards and replenish them with firm-specific codes of conduct.
A discussion paper for emerging markets: The role of IMF and the World Ban
Authors: Lizarzaburu Edmundo , Moysidis Anastasios , Salquero Julio Quispe
Published: December 2016

While both the World Bank and International Monetary Fund, are two separate entities, often not clear the role of each of them is therefore that this paper seeks to consolidate diverse information reviewed from both entities with the purpose of being able to understand the functioning and scope of each of these important institutions that have had successes and setbacks and ultimately have an active role in global finance and economy, despite the many detractors who are at levels world.
There is an anecdote which is worth mentioning. “John Maynard Keynes, recognized at the inaugural meeting of the International Monetary Fund was confused by the names he thought the Fund should be called a bank, and the World Bank should be called a bottom. Confusion has reigned ever since. The Bank and the IMF are two intergovernmental pillars supporting the structure of economic and financial world”.
The fundamental difference between the two is understood as: the Bank institution primarily for the development, while the IMF is a cooperative institution that seeks to maintain an orderly system of payments and receipts between nations.
The manner followed to choose the head of each organization has a different procedure, but the important thing is that in the next few years, several countries such as Brazil, India have more active participation and Latin America as a group may perhaps lead some of them.
Arbitrability limitation in consumer (B2C) disputes? : Consumers´ protection as legal and economic phenomenon
Authors: Bělohlávek Alexander
Published: December 2016

Protection of consumers became a phenomenon of many governmental politics. Retrieval of a balance between privat autonomy and protection of a weaker party is very sensitive. The particular degree of consumers protection through limitation of contractual autonomy (in B2C contracts) as well as procedural autonomy (regarding B2C dispute resolution mechanisms), as chosen by particular governments, has both legal and economic effects, in positive and negative sense. The European Court of Human Rights adjudicated repeatedly that traditional court litigation is not capable to grant effective protection to contractual claims in many countries. Arbitration is therefore one of possible tools for B2C dispute resolution, even if many countries and obviously the EU Commission followe rather an opposite strategy (keeping down arbitrability of B2C disputes in the opposite to US trends). Arbitration is not a cure-all and definitely not a method suitable for the resolution of any and all types of disputes. It has its proponents as well as opponents. Indeed, it is hard to claim that a particular type (class) of disputes is a priori fit to be resolved in arbitration, rather than litigation, or vice versa. This also applies to consumer disputes (disputes from consumer contracts). It is fairly undisputable that consumers deserve a certain degree of specific protection in cases in which they are forced to enter into a particular contract and have no other option than to accept the conditions stipulated by the other party (the professional). But we cannot principally claim that the resolution of these disputes in court would be more suitable than arbitration or any other, the so-called alternative, dispute resolution method (ADR).
Despite the basically undisputed importance of and the need for special consumer protection (whether provided by special laws, typically in Europe, or on the basis of general legal principles and the application of general contract law, like in the USA), the degree of such protection can be considered as somewhat controversial. The weaker party does deserve special protection within the regime of the equal status of the contracting parties. But the intensification of this protection often results in the possibility of the consumer to abuse this standard; abuse of the consumer’s right should naturally no longer enjoy any protection. Typically, consumers have grown accustomed to the practice of exercising their right to rescind (cancel) the contract by the statutory deadline while, in the meantime, they actively use the goods and thereby fulfill the purpose of the purchase (this specifically applies to seasonal goods). Besides, even a consumer ought to be required to exhibit a reasonable and usual degree of responsibility for his or her legal (juridical) acts, including the conclusion of contracts and assumption of obligations.
The alleged sins of the modern business corporation archetype in shaping the “boom-bust disaster capitalism”. A free market economics reappraisal.
Authors: Jora Octavian-Dragomir , Iacob Mihaela
Published: December 2016

Moral hazard defines the situation when the rightful owners of scarce resources are hampered by their entrusted agents from allocating these resources as they see fit, the later ones speculating not only the ubiquitous asymmetry of information, but the limitations, as coming from various state regulations, that impede the free and as complete as possible design of contracts in markets. The modern business corporation is said to be a particular headquarter of moral hazard – on one hand, between shareholders and managers, on the other, between itself and third parties – all that due to the legal shield that the “limited liability”, as “unnatural privilege granted by the state”, gives, fuelling propensity to pure speculation, and thus sending capitalism to ruinous instability. In our article, armed with reasoning coming from the Austrian School inspired libertarian ethics of private property rights (a rigorously reconstructed extension of classical liberalism precepts), we tried to enable the idea that in the corporation organizational design there is, ipso facto, nothing to be seen as an abusive license, granted by the state, through “limited liability” facility. In the light of this reappraisal, the corporation, the one that “strictly acts in the free market”, and so respects the societal division of labour, third parties’ legitimate property rights, not abusing the privileging safeguards (such as monopoly, customs protection or public subsidies, that incite the corporate actors to adopt abusive behaviours), is considered a socially benign capitalist pivot.
Getting the right balance between regulation and governance in the non-bank financial sector
Authors: Mayes David
Published: December 2016

This paper uses the example of the collapse of the finance company sector in New Zealand in 2006-2010 to illustrate the problems with light touch regulation and a reliance on good governance to ensure financial stability. It shows two major governance failures, the first in the governance of the sector by the authorities and the second, serious failures in corporate governance by the firms involved. While a light touch may assist economic development it also increases fragility. New Zealand has now switched to a greater emphasis on regulation and to a better alignment of incentives to ensure good governance. While other countries might consider implementing aspects of its new bank resolution regime most are opting for considerably more regulation and compliance costs.
Impact of auditor and audit firm rotation on accounting and audit quality: A critical analysis of the EC regulation draft
Authors: Velte Patrick , Stiglbauer Markus
Published: December 2016

In a current regulation draft of 2011, the European Commission (EC) plans the mandatory audit firm rotation principally after six years and with regard to a cooling off period of four years to increase auditor independence. This could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive. The present paper gives a state of the art analysis of the empirical research results with regard to auditor and audit firm rotation. In contrast to the perception of the EC, the majority of the empirical results doesn’t find evidence for increased financial accounting and audit quality by audit firm rotation. Furthermore, the positive effects of the internal rotation period of seven years and the cooling off period of two years by the 8th EC directive are not empirically proved yet.
Can accounting rules be made neutral for bank capital regulation?
Authors: Song Guoxiang
Published: December 2016

This paper evaluates several methods which can possibly be used to minimize the pro-cyclical impact of accounting rules on bank capital regulation. Improving accounting rules cannot eliminate the pro-cyclicality problem as there cently proposed expected credit loss impairment model for historical cost accounting may be moving towards using information inputs for fair values. Limiting the trading activities accounted for by fair values may reduce the pro-cyclicality. However, it cannot eliminate the impact of fair values in a liquidity crisis. The most effective method is to exclude the unrealized accounting gains or losses from regulatory capital. But it needs a report of capital ratios based on accounting measures to help regulators read the early warning signals emitted by the accounting information.
Phasing-in Basel III capital and liquidity requirements in post-revolution Egypt.
Authors: Abdel-Baki Monal
Published: December 2016

The Basel Committee has introduced a new set of capital and liquidity requirements to be introduced by the global banking system during 2013 till January 2019. Egypt possesses a well-capitalised banking sector, yet it has been exposed to the devastating shock imposed by its popular revolution. Using the GMM method, the impact of introducing the new capital and liquidity requirements on the macroeconomic performance of the Egyptian economy is examined. The results reveal that Egyptian banks are motivated to enhance capital and liquidity ratios in the case of realizing high profits and favourable conditions at the individual banking level. On the other hand, negative macroeconomic performance and a poor business environment substantially deter the preparedness of Egyptian banks to meet the Basel III requirements. The analysis is timely given the need for compliance with Basel III as one of the requirements to raise the credit rating of the devastated economy.
Regulating household financial advice
Authors: Cummings Benjamin , Finke Michael
Published: December 2016

This paper reviews economic theory related to investment advice. This theory explains 1) why financial advisors need to be carefully regulated for the benefit of both the investment advice industry and for consumers, 2) why principles-based regulation (e.g., a fiduciary standard) is more efficient than rules-based regulation, 3) why dual regulation of financial professionals providing investment or insurance advice is inefficient and inequitable policy, and 4) why the application of a universal and uniform fiduciary standard will be difficult to implement
No-subsidy mantra of governance to attain the most efficiently competitive economy
Authors: Acharya Sankarshan
Published: December 2016

This paper proves the existence of a practically implementable system of governance necessary to attain the most efficiently competitive economy without the arduous collection of private information on individual preferences through a central planner. This governance is constituted with tenets:(a) adoption of only known commonly agreed rules like (i) common civil codes of conduct and (ii) penalties for robbery, killing and usurpation of public and private wealth and (b) an irrevocable mandate to frame any new commonly agreed rule that may be discovered in future or to repeal or amend any prevailing rule which may be ascertained in future to be preferentially catering to subsets of people. The only feasible available norm for common agreement to set rules is self-sufficiency of each group like the households and companies. Self-sufficiency or no-subsidy mantra is defined by the net surplus (production minus consumption) of a group being greater than the transfer from the public exchequer to the group.
Perceptions of knowledge management: A local government perspective
Authors: Ngcamu Bethuel Sibongiseni
Published: December 2016

Public sector institutions are grappling to maintain knowledge management cycle which integrates knowledge into different phases as it also incorporates socialization, externalization, combination and internalization model. Whereas, knowledge management could be used as a strategic tool to advance organizational effectiveness and efficiency whilst accelerating service delivery and achieving operational goals. This article seeks to address the bottlenecks as far as knowledge management is concerned by using biographical profiles with the view of promoting the creation and management of knowledge within eThekwini Municipality. The study reflects that the biographical profiles of employees (age, education, race, job level) influences their perceptions of the current knowledge management processes and strategies and their implementation and impact on effectiveness.
Does ownership structure influence firm performance? Empirical insights from an emerging market
Authors: Dockery Everton , Tsegba Ioraver , Herbert Wilson
Published: December 2016

This paper examines empirically the question of whether ownership structure leads to improvements in firm performance in an emerging market like Nigeria. The institutional climate in Nigeria differs from that of many industrialized economies in several ways, including a weak corporate control market, a strong concentrated ownership and weak investor protection. We utilize data on 73 firms, allowing us to discriminate between alternative hypotheses and to answer causal research questions on the relationship between ownership structure and firm performance. The results for concentrated ownership structure suggest that concentrated ownership has negative and insignificant impact on firm performance, which lend some credence to the entrenchment effects. Overall, the evidence supports the view that foreign ownership can be an effective mechanism to impact and thus ameliorate performance and, moreover, highlights the importance of assessing firm performance across alternative governance structures.
Corporate governance and performance of Turkish banks in the pre- and post-crisis periods
Authors: Taşkin F. Dilvin
Published: December 2016

This paper aims to analyze the relationship between corporate governance and bank performance. Return on asset (ROA), return on equity (ROE) and net interest margin (NIM) is considered as the measures of bank performance. Corporate governance is determined through the measures of internal governance mechanism which is measured by CEO duality and external governance mechanisms which are proxied by discipline exerted by shareholders, creditors and educated personnel and bank ownership. The analysis covers the period 1990-2000 and 2002-2011 which are the pre and post periods of the severe 2001 banking crisis. The results show that different governance characteristics are important in the pre and post crisis periods.
Seasonal Variation of Pediatric Dermatoses
Authors: Shrestha Pratistha , Mikrani Jameel Akhtar
Published: December 2016

Introduction: Skin diseases are common in children; however they differ depending in age, region, socioeconomic status and climate. Many studies have been done to study pattern of dermatological disease in pediatric age group but only few studies have been done in its seasonal variation. So we decided to study seasonal variation of pediatric dermatoses.

 

Methods: This was retrospective study done from hospital record of Lumbini Medical College Teaching Hospital (LMCTH). All children 14 years and below attending the Dermatology out-patient clinic with skin diseases between the period of March 2015 to February 2016 were included. Demographic, clinical and laboratory details were recorded. Data were collected and categorized according to four seasons. Microsoft Excel was used for data entry while all analysis, both descriptive and inferential, was done using SPSS version 22.

 

Results: There were a total of 987 children visiting Dermatology clinic during the study period. Of those, 520 (52.7%) were male and the remaining 467 (47.3%)  were female with M:F ratio of 1.1:1. Most of the disorders were seen between 10-14 years of age. Majority of visits was in summer (n=403, 40.8%) followed by spring, autumn and winter. Most common dermatosis seen among children during summer was fungal infection (n=91, 9.2%) and during winter was eczema (n=49, 5%).

 

Conclusion: In the present setting there is seasonal variation of dermatological diseases in pediatric age group.
Outcome of Eclamptic Mothers Attending Tertiary Care Centre from Home and those Referred from Primary Heath Care Site
Authors: Pandit Upendra , Das Chittaranjan , Banu Farhat , Ahamad Shakil
Published: December 2016

Introduction: Magnesium sulphate (MgSO4) is an effective and safe drug which stabilizes the patient within few hours of eclampsia and terminates subsequent seizures if it is given on time. The aim of this study was to compare maternal and fetal outcome between a group of eclamptic mothers who came to the tertiary care hospital directly without receiving MgSO4 (Group 1) and those referred from primary care centers after receiving loading dose of MgSO4 (Group 2).

 

Methods: This is a retrospective cohort study of eclamptic mothers who were admitted and managed from the period of 1st January 2012 to 31st March 2016 at Nepalgunj Medical College Teaching Hospital, Nepal. Sociodemographic characters and maternal and fetal outcome was compared between the two groups.

 

Results: Among 92 cases, 57 (62%) were from Group 1 and 35 (38%) were from Group 2. Most of the mothers attended from Banke district (n=52, 56.5%) followed by Bardia district (n=17, 18.5%). Brahmin and Chhetri were 20 (35%) and 10 (29%); Muslim 16 (28%) and 4(11%); Janajati from Terai 16 (28%) and 8 (23%); Janajati from hilly region 4 (7%) and 5 (14%); and Chaudhari 1 (2%) and 8 (23%) in Group 1 and Group 2 respectively.  More (n=26, 74%) mothers had baby with good Apgar score in Group 2 than in Group 1 (n=33, 58%). There were 14 (15.2%) still births; 9 (16%) in Group 1 and 5 (14%) in Group 2. Complication rate was observed more in Group 1 (n=16, 28%) than in Group 2 (n=7, 20%) and the most common complication in both groups was wound infection. The mean days of hospital stay was 5.96 (SD=3.32) and 5.91 (SD=3.38) in Group 1 and Group 2 respectively.

 

Conclusion: The group receiving magnesium sulphate in primary care centre have good fetal outcome and less maternal complications compared to those who were admitted directly in tertiary care centre and receive the treatment there.
Elastic Stable Intramedullary Nailing for Treatment of Pediatric Tibial Fractures
Authors: Gurung Sandeep , KC Dipendra , Khatri Roshni
Published: December 2016

Introduction: Tibia fractures in the skeletally immature patient can usually be treated with above knee cast or patellar tendon bearing cast. The purpose of our study was to evaluate epidemiology and outcome of Elastic stable intramedullary nailing fixation of pediatric tibial shaft fractures treated at our institution.

 

Methods: Over a period of one year, fifty pediatric patients of tibial shaft fractures, with average age of 9.68 yr (SD=2.37), were treated with elastic stable intramedullary nail. Demographic data, union and complication rate were evaluated.

 

Results: There were 36 closed and 14 open fractures. The average time to union was 11.6 weeks  (SD=2.65) for close and  14.3 weeks (SD=2.62) for open fracture. There were no instances of growth arrest, remanipulations, or refracture.

 

Conclusion: We conclude that flexible intramedullary fixation is an easy and effective method of management of both open and closed unstable fractures of the tibia in children.