bluuebunny/crossref_metadata_2025 huggingface dataset:
An Empirical Research on Beximco Knitting Ltd: Ratio, DuPont, Valuation and Pro-Forma Analysis
Authors: Islam K.M. Anwarul
Published: April 2020

Beximco Knitting Ltd belongs to the Textile Industry. This paper examines some ratio analysis that showed the overall internal liquidity position of the company, that is not satisfactory; because of the entire ratio performance is not good, operating efficiency ratio is not good, indicates that lower efficiency generate capacity in terms of sale, debt-equity ratio is increasing overtime in order to employ the more debt financing as long-term borrowing compare to the equity financing, which make the firm more risky. Beximco Knitting Ltd is more sensitive to leverage compare to net profit margin and Asset turnover Discounted Cash Flow Analysis Model is using for valuation of the Beximco Knitting Ltd‘s prospective analysis. Forecasting the cash flow we have to use 2016-2017 as the base year of foresting cash flow for 2018-2020.The terminal growth rate of free cash flow is 2% and the present value of free cash flow is arrived using the 'Exit Multiple' model.Free cash flow to equity is discounted 10.77% to arrive at an estimated present value of free cash flows available to equity (debt and equity holders as a group), which is also known as Enterprise Value. Equity value per share (142.07) on the other hand, the market price of Beximco Knitting is 47.5tk per share, which indicates the share price is undervalued. Under pro-forma analysis we find out that all items of the financial statement is improving based on the assumption, but as investor‘s perspective we think investing in that company is not beneficial over the long run.Because the company can‘t earn positive return until 2020. Findings of the artcle are to really negative signs in accordance the investor‘s perspective, because its earnings per share are not attractive as much to invest.
Audit Reports and Value Relevance of Accounting Information: Evidence from Commercial Banks in Nigeria
Authors: Ibanichuka E. A.L. , Briggs Alasin Captain
Published: April 2020

This study examined audit reports and value relevance of accounting information in Nigeria quoted commercial banks. Data was sourced from financial statement of Commercial Banks. Two multiple regressions were formulated to investigate the effect of audit reports and audit characteristics on stock prices of the commercial banks. The data analysis technique employed is the multiple regression model based on Statistical Package for Social Sciences version (22.0). The Durbin-Watson statistics show the presence of multiple serial autocorrelation. The result shows collinearity that corresponds with the Eigen value condition index and variance constants are less than the required number, while the variance inflation factors indicate the absence of auto-correlation. The result from model I found that all the audit report variables have positive impact on value relevance while model   II found that audit compensation, audit familiarity and corporate governance have positive effect and audit independence, joint audit and audit size have  negative effect on stock prices.  The study concludes that the independent variables have significant relationship value relevance of accounting information of Nigeria quoted commercial banks. We recommend that auditing should principle of corporate management beyond the present statue.
Auditors in Convergence with Corporate Financial Reporting and International Financial Reporting Standard in Nigeria
Authors: S Abdulrahman, , A. A David,
Published: April 2020

The study looked at the challenges faced by the Nigerian Auditors in compliance with IFRS. The study uses the survey method to obtain information from sampled audit firms. Data were obtained through questionnaires and were analyzed with the use of chi-square statistical technique. It was discovered that the major challenges befalling auditors is the issue of adequate training and it was therefore recommended that auditors should train themselves through attending workshops, seminars, professional training and by getting materials that would assist in addressing this challenges and also train their clients to this effect.
An Empirical Evaluation on Performance of Organization through Human Resource Accounting (HRA): A Study on Selected Corporate Units of India
Authors: Bansal Atul , Sharma Preeti
Published: April 2020

This study attempts to analyze the importance of Human Resource Accounting (HRA) practices for corporate financial reporting. This paper is both a theoretical and empirical exploration, aimed to some suggestions of new thoughts, methods, techniques and applications of HRA. Various MNCs in the field of HRM provide different types of thought about the practices of personnel management with different systems and aims of financial analysis and reporting.  HRM has been and remains one of the most powerful and influential ideas to have emerged in the field of business and management. Effective practices of human resources in the accounting statement can ensure long-term benefits to the employees of the corporations and it also increases quality, performance, values, and commitment to future need. The data of this study was collected from secondary and primary sources from selected corporate units. Very few corporations are practically practices this concept in their accounting and financial report. Some findings and suggestions are addressed in the study that may be the prerequisite for organizational growth and development.
A Study on Effectiveness of the Crop Insurance in Karnataka -With Special Reference Chikmagalur District
Authors: H.P Hamsini , .R Rashmi
Published: April 2020

Indian agriculture activities are severely dependent on rainfall that occurs in monsoon year. The behavior of the monsoon is unusual that cause natural disasters like lack of rainfall or floods, cyclones, etc.  Majority of the cropped area is affected by drought. About 12 million hectors of the agricultural land is affected by the calamities and this land does not have irrigation facility. Crop insurance is a tool to protect  the farmers  from  financial loss as a result of crop loss out of nearly all natural factors past their manage consisting of weather,  natural calamities , floods, pests, illnesses etc. There is a need for the crop insurance to protect the farmers against the financial loss due to crop loss. There are various schemes under crop insurance which aim to provide financial support to farmers. This is the motivation behind the study. The research is carried out to understand the effectiveness of crop insurance. A sample of 348 Farmers was considered to collect opinions through a structured questionnaire in Chikmaglur district, Karnataka. The factors under the study were Awareness, Financial security, income stability, Loan repayment towards the future acceptance of crop insurance.
Accounting Practices and Organizational Performance: Evidence from Small and Medium Scale Enterprises in Sri Lanka
Authors: Balagobei Saseela
Published: April 2020

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use.

JEL Classification: M41.
Comparing the Applications of Management Accounting between Vietnamese Public Universities by the Degree of Autonomy
Authors: LE Oanh Thi Tu , Tran Phong Thi Thu
Published: April 2020

This study was conducted based on a survey of 53 public universities in Vietnam to evaluate the applications of management accounting in universities according to the following metrics: (i) Cost classification; (ii) Conducting and evaluating budgets; (iii) Management responsibility; and (iv) Using information to make short-term and long-term decisions. The results showed that public universities have some interest in management accounting information, especially responsibility accounting. However, management accounting information which has not been used much in Vietnamese universities includes controllable and uncontrollable costs and variance analysis between actual results and estimates. Regarding the degree of autonomy, fully or partially autonomous universities tend to apply management accounting more than non-autonomous universities in terms of the cost per student, the fees for repeat classes, and management responsibility. The research results showed the need to use management accounting information when universities increase their autonomy.

JEL Classification: M40, M41, M49.
Scientific Study of Sociological Problem: Solve the Begging & Poverty Problem in Iraq
Authors: Alfahham Muayad Baqer Mohammed , Kadhium Afaq Jaber , Hussein Hanan Ali , Mohammed Jalal Hasan , Almosawy Manar Ghyath Abd Almutalib , Aljamali Nagham Mahmood
Published: April 2020

This  Case  study to Solve  social  problem  like  The  begging  in  street and  poverty  problem  for  small cities., This study investigated the prevalence and consequences of street begging among adults and children in small towns, Descriptive of this scientific study was adopted for the many cases in many small and poor towns  and Finding solutions  Of  The  Begging  Problem :

Name Problem: Treatment of Social problem (The Begging)

Type of Study: Scientific Study for Treatment of Social Problem (The Begging)

Aim of Scientific Study: Finding solutions of The Begging Problem
Young Consumer Green Purchase Behavior
Authors: Zafar Sohaib , Aziz Atif , Hainf Muhammad
Published: April 2020

Environmental pollution is increasing day by day which is causing serious threats to our planet. Global warming, increase in temperature, melting of glaciers are some of issues which the world is facing now.  Due to ease of information sharing and technology business across the globe has become quite easier and businesses are operating in whole world. Multinationals are working in whole world. Business is one of the sources of pollution. The production process, supply chain process and many other processes from manufacturing to end product cause pollution. So, to prevent Earth from pollution concept of green marketing emerged which means to produce products which are eco-friendly and then promote these products through ecofriendly ways. The main aim of a company is to satisfy consumers. So, company keeps focus on the factors which forces the consumer to buy the product. Consumer can be motivated by various factors while purchasing product. In this paper those factors are discussed and their effect is measured on green purchase behavior. According to environmental performance index Pakistan is among top 12 countries which are affected by pollution. Meanwhile according to DAWN newspaper 2019 Pakistan has largest population of youngsters in history. So, this paper investigates the factors that influence green purchase behavior of young students.
Collectivism vs. individualism: Can the EU learn from the history of the Israeli Kibbutz?
Authors: Munin Nellie
Published: April 2020

The EU seems to share some basic characteristics with the original model of the Israeli Kibbutz: both aim at enhancing a society based on solidarity and mutual guarantee, where members’ contribution is proportional to their abilities while their benefits are determined according to their needs. Both are underlined by the perception of subsidiarity, according to which the alliance is stronger than each of its individual members and can thus enhance their welfare more efficiently. On the other hand, both the Kibbutz and the EU were or are facing similar dilemmas. This paper reviews the efforts of Israeli Kibbutzim to encounter these challenges throughout their history, assessing whether a lesson relevant to current EU dilemmas can be drawn.
EU's trade agreements
Authors: Kováčiková Hana , Považanová Kristína
Published: April 2020

Conclusion of the Trade agreements between the European Union and the third countries is one of the displays of the EU´'s sovereignty. At the same time, it is an effective tool for enhancement of the EU´'s position within a globalised world of trade. The aim of the trade agreements is to create an easier business environment for (European) entrepreneurs, in particular by removing the customs, opening the public procurement, establishing the common technical standards, setting the rules of solving the disputes. At the same time, the trade agreements guarantee the achieved level of rights and interests protected by law of the European subjects. This leads to exterritorial application of the European law. This article is focused on brief analysis of concluded EU´'s trade agreements and their application.
Local nexus in merger control regimes
Authors: Lukáčová Daniela
Published: April 2020

Merger control is one of the competition law tools. While competition authorities in EU act primarily on the basis of national legislation, European Commission controls mergers with EU dimension. The jurisdictional tests relate only to the economic size of the parties and do not depend on the market shares of the parties or substantive impact of the transaction, or on whether the concentration will have any effects within the state. Globalization increases the number of multijurisdictional mergers that are subject to control of several competition authorities within or outside the EU. Differences in merger control proceedings in such cases with regard to the timeframe, or the result of the proceeding, could have a negative impact on the economy in another country. Parties to the concentration could decide to neglect the merger notification due to the timeframe, or complications connected with approving of multijurisdictional merger in other countries with jurisdiction. Therefore, the national authorities’ effort to set in their legislation turnover criteria with local nexus could help to control concentrations with potential effect on competition in their country.
Causing death by negligence while reversing in a car park: Applying the principle of limited security in traffic
Authors: Beleš Andrej , Ľorko Jakub
Published: April 2020

The authors of this article based on a specific case, which is an example of the hypertrophic application of criminal repression, present an analysis of the issue of fault by negligence, especially the issue of existence and demonstration of the subjective aspect of negligence. Attention is also paid to the principle of limited security in traffic, the essence of which is the fact that a person who relies on adherence to the rules by others does not necessarily act in negligence.
Conceptual and functional diversity of the ombudsman institution in Asia (comparative constitutional law analysis)
Authors: Trellová Lívia
Published: April 2020

This paper deals with conceptual and functional diversity of the Ombudsman Institution in Asia from comparative constitutional point of view. The author analyses ombudsman institution in Asia. Characteristics and definiton of Ombudsman made by European legal doctrine and also by the International Bar Association resolution was used as an starting point to set certain criteria upon which Asian ombudsman institutions are subject to comparative anaysis. Final part throws light on the prospects and problems of models, establishment and functioning of ombudsman institutions in Asia.
Teorías de alcance intermedio, práctica científica y metateoría estructuralista
Authors: Abreu Cláudio
Published: April 2020

The present work is immersed in the context of the contemporary philosophy of science, especially of the semanticist philosophy of the structuralist metatheory. Objectively, the work aims to reestablish the dialogue between the general philosophy of science and the special philosophy developed by scientists concerned with the fundamentals of their discipline, in this case, with sociologists. After presenting the Mertonian notion of middle range theory, the conception of theory that offers ME and, from that conception, a way of conceiving both global intertheoretical relations and intertheoretical change will be presented. Finally, the analysis of the use of the notion of middle range theory in scientific practice will be made, analyzing the specific case of sociological research about organizations.
Supercooled drizzle development in response to semi-coherent vertical velocity fluctuations within an orographic-layer cloud
Authors: Majewski Adam , French Jeffrey R.
Published: April 2020

Abstract. Observations of supercooled liquid water are nearly ubiquitous within wintertime orographic-layer clouds over the Intermountain West; however, observations of regions containing supercooled drizzle drops (SCDDs) are much rarer and the factors controlling SCDD development and location less well understood. As part of the Seeded and Natural Orographic Wintertime clouds – the Idaho Experiment (SNOWIE) and its goal of improving understanding of natural cloud structure, this study examines the role of fine-scale (sub-kilometer) vertical velocity fluctuations on the microphysical evolution and location of SCDDs within the observed mixed-phase, wintertime orographic clouds from one research flight in SNOWIE. For the case examined, SCDDs developed in an elevated, postfrontal-layer cloud with cold cloud tops (T<-30 ∘C) and low number concentrations of both ice (less than 0.5 L−1) and cloud droplets (less than 30 cm−3). Regions of supercooled drizzle at flight level extended more than a kilometer along the mean wind direction and were first located at and below layers of semi-coherent vertical velocity fluctuations (SCVVFs) embedded within the cloud and subsequently below cloud top. The microphysical development of SCDDs in this environment is catalogued using size and mass distributions derived from in situ probe measurements. Regions corresponding to hydrometeor growth are determined from radar reflectivity profiles retrieved from an airborne W-band cloud radar. Analysis suggests that SCVVF layers are associated with local SCDD development in response to the kinematic perturbation pattern. This drizzle development and subsequent growth by collision–coalescence is inferred from vertical reflectivity enhancements (−20 dBZ km−1), with drizzle production confirmed by in situ measurements within one of these SCVVF layers. The SCDD production and growth occurs embedded within cloud over shallow (km or less) layers before transitioning to drizzle production at cloud top further downwind, indicating that wind shear and resultant vertical velocity fluctuations may act to enhance or speed up SCDD development compared to classic cloud top broadening mechanisms in orographic (or similarly sheared) cloud environment(s).
Viewpoints on modelling: Comments on "Achilles and the tortoise: Some caveats to mathematical modelling in biology"
Authors: Lei Jinzhi
Published: April 2020

Mathematical modelling has been proven to be useful in understanding some problems from biological science, provided that it is used properly. However, it has also attracted some criticisms as partially presented in a recent  opinion article \cite{Gilbert2018} from biological community. This note intends to clarify some confusion and misunderstanding in regard to mathematically modelling by commenting on those critiques raised in \cite{Gilbert2018}, with a hope of initiating some further discussion so that both applied mathematicians and biologist can better use mathematical modelling and better understand the results from modelling.
How to model honeybee population dynamics: stage structure and seasonality
Authors: Chen Jun , Messan Komi , Rodriguez Messan Marisabel , DeGrandi-Hoffman Gloria , Bai Dingyong , Kang Yun
Published: April 2020

Western honeybees (Apis Mellifera) serve extremely important roles in our ecosystem and economics as  they are responsible for pollinating $ 215 billion dollars annually over the world.  Unfortunately,  honeybee population and their colonies have been declined dramatically. The purpose of this article is to explore how we should model honeybee population with age structure and validate the model using empirical data so that we can identify different factors that lead to the survival and healthy of the honeybee colony.  Our theoretical study combined with simulations and data validation suggests that the proper age structure incorporated in the model  and seasonality are important for modeling honeybee population.  Specifically, our work implies that the model assuming that (1) the adult bees are survived from the egg population rather than the brood population; and (2) seasonality in the queen egg laying rate, give the better fit than other honeybee models. The related theoretical and numerical analysis of the most fit model indicate that (a) the survival of honeybee colonies requires a large queen egg-laying rate and smaller values of the other life history parameter values in addition to proper initial condition; (b) both brood and adult bee populations are increasing with respect to the increase in the egg-laying rate and the decreasing in other parameter values; and (c) seasonality may promote/suppress the survival of the honeybee colony.
A prey-predator system with herd behaviour of prey in a rapidly fluctuating environment
Authors: SAMANTA G.P. , Mondal A. , Sahoo D. , Dolai P.
Published: April 2020

A statistical theory of non-equilibrium fluctuation in damped Volterra-Lotka prey-predator system where prey population lives in herd in a rapidly fluctuating random environment has been presented. The method is based on the technique of perturbation approximation of non-linear coupled stochastic differential equations. The characteristic of group-living of prey population has been emphasized using square root of prey density in the functional response.
Applying the chemical-reaction definition of mass action to infectious disease modelling
Authors: Al-arydah Mo'tassem , Greenhalgh Scott , Munganga Justin , Smith? Robert
Published: April 2020

The law of mass action is used to govern interactions between susceptible and infected individuals in a variety of infectious disease models. However, the commonly used version is a simplification of the version originally used to describe chemical reactions. We reformulate a general disease model using the chemical-reaction definition of mass action incorporating both an altered transmission term and an altered recovery term in the form of positive exponents. We examine the long-term outcome as these exponents vary. For many scenarios, the reproduction number is either 0 or $\infty$, while it obtains finite values only for certain combinations. We found conditions under which endemic equilibria exist and are unique for a variety of possible exponents. We also determined circumstances under which backward bifurcations are possible or do not occur. The simplified form of mass action may be masking generalised behaviour that may result in practice if these exponents ``fluctuate'' around 1. This may lead to a loss of predictability in some models.
Global asymptotic stability of a delayed plant disease model
Authors: Chen Yuming , Zheng Chongwu
Published: April 2020

In this paper, we consider the following system of delayed differentialequations,\[\left\{\begin {array}{rcl}\frac {dS(t)}{dt} & = & \sigma \phi-\beta S(t)I(t-\tau)-\eta S(t),\\\frac {dI(t)}{dt} & = & \sigma(1-\phi)+\betaS(t)I(t-\tau)-(\eta+\omega)I(t),\end {array}\right.\]which can be used to model plant diseases. Here $\phi\in (0,1]$,$\tau\ge 0$, and all other parameters are positive. The case where $\phi=1$ is well studiedand there is a threshold dynamics. Thesystem always has a disease-free equilibrium, which is globallyasymptotically stable if the basic reproduction number $R_0\triangleq\frac{\beta\sigma}{\eta(\eta+\omega)}\le 1$ and is unstable if$R_0>1$; when $R_0>1$, the system also has a unique endemic equilibrium,which is globally asymptotically stable. In this paper, we study thecase where $\phi\in (0,1)$. It turns out that the system only has anendemic equilibrium, which is globally asymptotically stable. Thelocal stability is established by the linearizationmethod while the global attractivity is obtained by the Lyapunovfunctional approach. The theoretical results are illustrated withnumerical simulations.
Historia de transmisión textual de seis cuentos de Tomás Carrasquilla
Authors: Buitrago Correa Héctor Fabio
Published: April 2020

El presente artículo es un avance de los resultados obtenidos en la investigación titulada “Estudio previo y edición crítica de seis cuentos de Tomás Carrasquilla”, y el propósito de este apartado es exponer y analizar la historia de transmisión textual de este corpus. Para el desarrollo de este artículo nos basamos en los postulados de la crítica textual que contiene tres fases: recensio, dispositio textus y constitutio textus; que para este artículo solo corresponde a la primera de estas etapas, la cual, a grandes rasgos, consiste en la búsqueda exhaustiva de todas las publicaciones que se han realizado de los cuentos; luego de lo cual, proponemos una valoración crítica de aquello a lo que conduzcan los resultados. Esto nos lleva, finalmente, a concluir que estamos ante una obra con una amplia historia editorial, con unas características particulares que reflejan las condiciones editoriales a las que ha estado sometido este corpus.
Análisis de colación: heteroglosia para la fijación textual de El rifle del escritor colombiano Tomás Carrasquilla, publicado por primera vez en 1915
Authors: Hincapié Atehortúa Juan Esteban
Published: April 2020

En este artículo se afirma que la Crítica textual es el medio que facilita la comunicación entre texto y lector; materializada en el trabajo del editor crítico. El objetivo es la presentación y exposición de la solución al problema metodológico suscitado en el interior de las discusiones del grupo de investigación alrededor del tratamiento de las voces relacionadas con la oralidad en las obras objetos de estudio. Los métodos y materiales son fundamentados en la Ecdótica, y las teorías del círculo de Mijaíl Bajtín, ambos frentes aplicados a la construcción de una variante denominada “Heteroglosia” para un conjunto de diez cuentos publicados los miércoles y sábados por primera vez entre 1907 y 1931, especialmente, en “El rifle”. Los resultados por medio de la colación permitieron establecer como los diálogos en algunos pasajes textuales revelan la condición social de los personajes por lo que deben seguir los deseos editoriales del autor consignados en el texto base seleccionado.
Meningitis tuberculosa: padecimiento y enfermedad del narrador de Los adioses (1954) de Juan Carlos Onetti
Authors: As As
Published: April 2020

Meningitis tuberculosa: padecimiento y enfermedad del narrador de Los adioses (1954) de Juan Carlos Onetti
Monstruos prehumanos y supercíborgs en la narrativa de Lina Meruane
Authors: Alonso Mira Elena
Published: April 2020

La producción literaria de la escritora chilena Lina Meruane se interna en el valle de los monstruos e indaga en todos aquellos rincones donde pueden acechar. Este artículo analiza las diferentes representaciones del monstruo en la obra de la joven narradora de la mano de sus personajes: niñas y adolescentes, desobedientes y en busca de una identidad que pugna por no ser categorizada. Mártires ficcionales de un mundo real, las protagonistas de Las infantas (1998) y Fruta podrida (2007) claman por revertir las normas de un mundo que va perdiendo su humanidad a favor de la tecnología. Convertirse en aquel súper cíborg, propuesto por Donna Haraway en Simians, cyborgs and women (1991), que usaba la tecnología para erradicar la desigualdad, no parece posible en una ficción en la que la realidad dictatorial todavía hace estragos en la memoria. Los personajes sucumben ante su destino. Pero su mensaje todavía existe y resiste, y la monstruosa obra de Meruane advierte, recordando la identidad original del monstruo y sus habilidades videntes.
A tarifação do dano moral na Justiça do Trabalho: uma análise da (in)constitucionalidade diante dos parâmetros fixados pela reforma trabalhista
Authors: Brito Filho José Claudio Monteiro de , Pereira Sarah Gabay
Published: April 2020

Neste estudo pretende-se analisar, por meio do método hipotético-dedutivo, a inovação da reforma trabalhista na tarifação do dano moral. O objetivo é verificar se o art. 223-G, § 1, da CLT é constitucional, a partir da análise de sua observância ou não ao princípio da igualdade, sendo a hipótese de pesquisa a de que ele, além de inconstitucional, é insatisfatório na reparação do dano extrapatrimonial na prática trabalhista. O artigo pretende responder se o art. 223-G, § 1, da CLT encontra-se dentro dos ditames constitucionais, apontando suas consequências práticas. Para responder ao problema a que se propõe, o desenvolvimento da pesquisa será dividido em três seções: inicialmente será feita uma análise do instituto do dano moral e sua aplicação na seara trabalhista; na seção seguinte serão apresentadas as redações dos artigos introduzidos pela reforma trabalhista e o antigo texto da Medida Provisória 808/2017; por fim, será objeto de discussão a parcial inconstitucionalidade da tarifação do dano moral trabalhista.
A natureza da hierarquia entre lei complementar e lei ordinária em matéria tributária
Authors: Carvalho Paulo De Barros , Aquino Sérgio Serafim
Published: April 2020

A lei complementar ostenta uma posição de destaque em matéria tributária, particularmente em função do papel a ela atribuído pela Constituição da República em seus artigos 59, parágrafo único, e 146, III. Em razão disso, desde que a lei complementar ingressou no ordenamento jurídico pátrio, doutrina e jurisprudência têm se debruçado sobre esse tipo normativo procurando estabelecer a sua relação com os demais diplomas legais, em especial com a lei ordinária. Com fundamento nas mais diversas premissas, ora as teses apontam para a existência de hierarquia entre lei complementar e lei ordinária, ora para a inexistência de hierarquia, argumentando-se que tudo não passaria de uma questão de reserva material definida na própria Constituição da República. Ao longo desta pesquisa foram exploradas correntes doutrinárias e jurisprudenciais a respeito do assunto, com especial atenção aos seus fundamentos. Ao final da pesquisa, concluiu-se que, embora existente em determinadas situações, a hierarquia entre lei complementar e lei ordinária em matéria tributária não tem como pressuposto a espécie normativa em si, mas o seu conteúdo.
O tempo de serviço rural como carência na aposentadoria híbrida por idade à luz da jurisprudência do STJ e da TNU
Authors: Garcia Silvio Marques , Santos Filho Oswaldo De Souza
Published: April 2020

A aposentadoria híbrida por idade, prevista no art. 48, § 3º, da Lei n. 8.213/1991, incluído pela Lei n. 11.718/2008, surgiu como forma de regulamentação ao princípio constitucional da uniformidade e equivalência dos benefícios e serviços às populações urbanas e rurais (CF, art. 194, parágrafo único, II). Os princípios constitucionais impõem uma visão multidisciplinar e global que considere diversos fatores, como os econômicos, sociais e históricos que levaram a grande maioria dos trabalhadores rurais a condições precárias de vida. A jurisprudência do STJ tem reconhecido o direito à chamada aposentadoria híbrida por idade (ou mista) para o segurado que em algum período da vida já exerceu atividades rurais, considerando-as para efeito de carência independentemente de terem sido realizadas na época em que foi cumprida a idade mínima ou quando do requerimento. A discussão gira em torno da existência de trabalho rural no momento em que o segurado cumprir o requisito etário ou efetuar o requerimento e da possibilidade de contagem do tempo de serviço rural e não contributivo, anterior a 25 de julho de 1991, para efeito de carência. A partir do método dedutivo, analisam-se os argumentos favoráveis e contrários ao aproveitamento do referido tempo, o qual foi afetado pelo STJ ao rito dos recursos repetitivos (Tema n. 1007).
A motivação das decisões sobre revista nas primeiras décadas dos Supremos Tribunais de Justiça no Brasil e em Portugal (1834–1866)
Authors: Hespanha António Manuel , Guandalini Junior Walter
Published: April 2020

No presente estudo realiza-se uma análise comparativa das motivações empregadas nas decisões proferidas em recursos de revista pelos Supremos Tribunais de Justiça do Brasil e de Portugal, na segunda metade do século XIX. Para isso se contextualiza historicamente o entendimento doutrinário predominante nas culturas jurídicas dos dois países acerca do dever de motivação das sentenças, verificando-se que na sociedade do antigo regime o dever de motivação era considerado instrumento acessório, necessário somente para a preservação do direito régio. Em seguida, emprega-se o método de análise de conteúdo para avaliar suas especificidades quanto às características dos recursos (origem, matéria, fundamentação) e das partes recorrentes (gênero, estatuto social). Foram identificadas correlações entre as características dos recorrentes, as matérias recorridas e os tipos de fundamentação empregados, e ao final concluiu-se que as decisões proferidas no período indicam tratar-se de uma jurisprudência de transição, a meio caminho entre a fundamentação pluralista do antigo regime e a fundamentação legalista típica da modernidade.
Tecnologia, meio ambiente e democracia: reflexões necessárias
Authors: Machado Carlos Augusto Alcântara , Resende Augusto César Leite de
Published: April 2020

A efetividade do direito ao meio ambiente sadio depende primordialmente da implementação de políticas públicas ambientais, o que envolve o dispêndio de recursos públicos, que são escassos. Por essa razão, o presente artigo tem como objetivo principal apresentar, a partir de uma pesquisa doutrinária e legislativa, argumentos favoráveis no sentido de que a tecnologia, que está na base da atual crise ecológica, pode ser utilizada como ferramenta de minimização da reserva do possível e, por consequência, de maximização da efetividade dos direitos fundamentais. Para tanto, tratar-se-á, inicialmente, da relação da tecnologia com a crise ambiental. Após, analisar-se-á o papel da tecnologia na abertura de novos espaços de participação política e de transparência administrativa. E, por fim, demonstrar-se-á que a internet é um instrumento facilitador do controle social dos gastos da Administração Pública e, por isso, de concretização do direito fundamental ao meio ambiente sadio.
Hierarquia supraconstitucional relativa dos tratados internacionais de direitos humanos
Authors: Gussoli Felipe Klein
Published: April 2020

O artigo parte das classificações mais frequentes sobre a hierarquia dos tratados internacionais de direitos humanos no ordenamento jurídico para diante delas sugerir o reconhecimento do status hierárquico supraconstitucional relativo das convenções internacionais daquela natureza. A proposta afasta-se das posições santificadoras da soberania constitucional como único horizonte viável no plano jurídico contemporâneo. Reposiciona, assim, o discurso da força normativa da Constituição e demonstra a emergência de um paradigma jurídico universalista em que a própria Constituição Federal de 1988 assentou a relativização de suas normas em favor de instrumentos jurídicos internacionais. A partir de uma perspectiva dogmática, aliada ao princípio pro persona do Direito Internacional dos Direitos Humanos, a pesquisa busca acima de tudo contribuir para a rediscussão do posicionamento atual do Supremo Tribunal Federal acerca da hierarquia supralegal dos tratados, bem como iniciar um diálogo com as teorias normativas heterárquicas em busca da formulação de critérios práticos para resolução de conflitos pelos julgadores.
Editorial
Authors: Hachem Daniel Wunder , Faria Luzardo
Published: April 2020

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Sumário Bilíngue
Authors: Table of Contents Bilingual
Published: April 2020

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Low Surgeon and Hospital Volume Increase Risk of Early Conversion to Total Knee Arthroplasty After Tibial Plateau Fixation
Authors: Brodke Dane J. , Morshed Saam
Published: April 2020

Background:

Some orthopaedic procedures exhibit volume-outcome relationships that suggest benefits associated with a triage and treatment by higher volume surgeons and hospitals. The purpose of this study was to determine whether this association is present for open reduction internal fixation (ORIF) of tibial plateau fractures regarding the outcome of conversion to total knee arthroplasty (TKA).

Methods:

The Florida State Inpatient Database was queried to identify patients who underwent ORIF of a tibial plateau fracture between 2006 and 2009. The annual volumes of surgeons and hospitals were determined. The outcome of interest was any subsequent hospitalization for TKA within 5 years. Comparing the rates of this outcome, cut points were established to define high and low volume. Survival analysis, including Cox proportional hazards modeling, was used to estimate the effect of volume on rates of TKA while controlling for patient factors and injury characteristics.

Results:

In this cohort of 3,921 patients, 172 patients (4.4%) underwent TKA within 5 years of ORIF of the tibial plateau. This included 5.0% of patients treated by low-volume surgeons versus 2.1% treated by high-volume surgeons and 4.8% treated at low-volume hospitals versus 2.0% treated at high-volume hospitals. High-volume surgeons and hospitals were defined by annual volumes greater than or equal to 7 and 29, respectively. After adjustment, treatment at a low-volume hospital was associated with a larger hazard of conversion to TKA (hazard ratio = 2.05; 95% confidence interval = 1.11 to 3.80). Treatment by a low-volume surgeon was also associated with a larger hazard of conversion to TKA (hazard ratio = 2.17; 95% confidence interval = 1.31 to 3.59).

Discussion:

High-volume treatment of tibial plateau fractures is associated with a lower rate of conversion to TKA, suggesting that the regionalization of care for these injuries may improve outcomes.

Level of Evidence:

Level III
Scleroderma of the Hand: Evaluation and Treatment
Authors: Beldner Steven , Rabinovich Remy V. , Polatsch Daniel B.
Published: April 2020

Scleroderma is derived from Latin meaning hard skin. It is an uncommon, noninflammatory connective tissue disorder characterized by increased fibrosis of the skin and in certain variants, multiple other organ systems. Scleroderma involves a spectrum of pathologic changes and anatomic involvement. It can be divided into localized and systemic scleroderma. Hand involvement is common and can include calcium deposits within the soft tissues, digital ischemia, and joint contracture. Nonsurgical management consists of lifestyle modifications, biofeedback, therapy for digital stiffness/contracture, and various pharmacologic medications. When nonsurgical measures are unsuccessful, certain surgical options may be indicated, each with their inherent advantages and pitfalls. Patients with scleroderma who are undergoing surgical intervention pose unique difficulties because of their poorly vascularized tissue and deficient soft-tissue envelopes, thus increasing their susceptibility to wound healing complications and infection. Some subgroups of patients are frequently systemically ill, and specific perioperative measures should be considered to reduce their surgical risk. The spectrum of hand manifestations seen in patients with scleroderma will be reviewed with the focus on evaluation and management.
'Holding the door open' for continuing education in the UK: Strategies for survival until its time comes again.
Authors: O'Brien Mark
Published: April 2020

Higher education (HE) in the UK, as in other parts of the world, is now big business, with revenues measured in the many ?billions annually. Organisational and cultural changes that have accompanied this 'new world' for HE represent the rise of a 'business model' of the university that
is far more engaged with income generation than in the even relatively recent past. However, while increases in tuition fees have not put off young people from applying for and taking up university places, mature student recruitment has dropped precipitously. Alongside this, commitments to
community and lifelong models of learning have fared badly. Continuing education services, for example, are not well positioned to contribute significantly to their host universities' income streams. The trends accompanying these changes have also affected notions of skills acquisition and
even how 'learning' itself is conceptualised. This paper briefly considers the historical trajectory of continuing education as well as potential strategies that might be mobilised to make its position in the modern university more secure.
Learning needs, barriers, differences and study requirements: How students identify as 'disabled' in higher education
Authors: Lister Kate , Coughlan Tim , Owen Nathaniel
Published: April 2020

Higher educational institutions (HEIs) often categorise certain students as 'disabled' in order to support inclusive and equitable study. 'Disabled' students studying in higher education may be asked to 'disclose a disability', request and agree 'reasonable adjustments' that their institution
will 'provide' them, and engage with processes such as applying for 'Disabled Students' Allowance'. However, there is little understanding of preferences and comfort with language in this area, and if students do not i dentify with terms such as 'disabled', this can create barriers to requesting
or accessing support. This paper describes a qualitative study to investigate language preferences for common points of communication with the HEI. We held interviews and focus groups with students (n=12) and utilised discourse analysis to investigate the language used and student perceptions
of language. We identified three distinct models of language used to discuss study needs relating to a 'disability', each with language nor ms and specific nomenclature. Furthermore, we found divergence in preferences in language, leading us to argue that differential and inclusive approaches
to language use should be explored.
Capital Structure Determinants: A Cross-Country Analysis
Authors: Alber Nader , Youssef Iman S.
Published: April 2020

This paper examines the capital structure across different countries from 2005 to 2015 in Egypt and other three selected countries namely: Turkey, Brazil and Argentina. The book leverage sensitivity to the explanatory variables (profitability, firm size, tangibility, volatility, GDP growth, inflation and stock market development) was examined. Specifically, this paper documents the determinants of capital structure in Egyptian listed non-financial firms and investigates how capital structure decisions in three other countries who are one-step ahead in terms of economic development entertain any unique features.

Profitability was the only variable consistently highly significant with negative coefficient obtained in our regressions for four countries using GMM estimation method. Inconsistency of results for other variables prevailed. Findings reveal that Egyptian firms on average are not highly leveraged due to supply constraints on bank lending and demand constraints on consumer borrowing. The empirical evidence seems reasonably consistent with some versions of capital structure theory and other studies.
Strategically Measuring Quality of Existing Building Stock
Authors: Stapper Arie , Ravesloot Christoph Maria
Published: April 2020

Dutch housing corporations generally have two methods of assessing the strategic value of existing housing stock. The first is by calculating the financial return on investments with a life expectancy of fifty to sixty years. The second method is to balance the technical quality against maintenance and renovation planning. A Dutch housing corporation needed a integrated method, so in a single case study, a new method was developed based on research on how to monitor the technical and financial assets better.

Four problems were detected: (1) the existing strategy did not seem to be resilient to future changes, (2) there was no instrument for measuring progress, (3) there was no way to translate strategic data to individual estates and (4) there was no instrument for monitoring the results of improvements set off against the strategic goals.

With one integrated tool to fix these four problems, an integrated approach to a closed asset management strategy and policy would be available. Such a tool would make it possible to make adjustments to the strategy based on facts gained by measuring the results of former adjustments to the strategy. The goal of this paper is to present the research supporting the design of a new model.

The result, the so called Return Matrix, is a fully elaborated model. It supports the management team in decision making about strategy (five years) and vision (twenty years) development. It creates insight into and support for the outcome of the strategy among policy professionals, staff and colleagues. And finally, it creates understanding among the tenants, it s understood and supported by the civil servants and gets approval and agreement of cooperation from the municipal executives.

With the knowledge gained by this study, it will not be difficult to compose the instrument for other cases too.
RISK ARISING FROM AUDITING OF EUROPEAN PROJECTS PROMOTIONAL ACTIVITIES
Authors: Grzeszczyk Tadeusz A. , Czajkowski Błażej
Published: April 2020

Organizations implementing projects co-financed with EU funds are obliged to disclose information about the use of such funds and provide targeting promotional information to proper multiple audiences. Project managers should identify real threats in this area resulting from potentially negative results of audit processes regarding the presentation of promotional information in a manner inconsistent with applicable legal provisions and concluded contracts for co-financing projects. The purpose of this paper is to present the consequences of the lack of adequate risk management related to inappropriate communication with the environment and promotion of co-financed activities. The outlined theoretical considerations are illustrated by examples of consequences stemming from the negative audit results of various types of projects.