bluuebunny/crossref_metadata_2025 huggingface dataset:
MÉTODOS DE DIFUSÃO PASSIVA PARA QUANTIFICAÇÃO DE AMÔNIA EM INSTALAÇÕES ABERTAS PARA PRODUÇÃO ANIMAL
Authors: Sousa F. C. , Tinôco I. F. F. , Saraz J. A. O. , Souza C. F. , Paula M. O. , Silva A. L. , Coelho D. J. R.
Published: July 2016

O objetivo deste estudo foi comparar os mencionados dois métodos de difusão passiva por poderem se adaptar mais facilmente às instalações que trabalham com ventilação natural durante a maior parte do tempo, com base em resultados de pesquisas já existentes com estudos relacionados a diversas características de ambos os métodos. O método Saraz é uma nova metodologia que vem sendo testada e aperfeiçoada para a operação em ventilação natural, e tem apresentado uma eficiência de recuperação de volatilização de amônia maior que 80 %. O método “Ferm Tube” constitui o primeiro amostrador de fluxo passivo, tendo sido principalmente aplicado para determinar as emissões de NH3 em confinamentos de bovinos. Os dois métodos foram comparados em termos de requisitos, tais como: custo, eficiência, aplicabilidade e uso em instalações abertas. No geral, em condições de ventilação natural, o método Saraz mostrou-se mais apropriado que o método Ferm Tube. Porém a escolha entre um ou outro método vai depender de uma série de condições, como recursos econômicos, disponibilidade de reagentes e laboratórios, tipos de análises possíveis de serem realizadas, além da precisão desejada e grau de dificuldade de operação.
SECAGEM DE GRÃOS DE MILHO DO CERRADO EM UM SECADOR COMERCIAL DE FLUXOS MISTOS
Authors: Coradi P. C. , Milane L. V. , Andrade M. G. O. , Camilo L. J. , Souza A. H. S.
Published: July 2016

Objetivou-se avaliar os efeitos da temperatura do ar de secagem (80, 100 e 120 °C) e a redução dos teores de água na qualidade física e físico-química de grãos de milho (Zea mays L.) em um secador de fluxo mistos operando de forma continua. O delineamento experimental foi inteiramente casualizado, em esquema fatorial (7x3) (teores de água x temperaturas de secagem). A redução dos teores de água associados ao aumento da temperatura do ar de secagem reduziu o comprimento, a largura, a espessura, o volume, a esfericidade e a circularidade dos grãos de milho. Os índices de acidez e a porcentagem de cinzas aumentaram com a redução dos teores de água, não havendo diferenças entre as temperaturas do ar de secagem. A diminuição dos teores de água com o aumento da temperatura do ar de secagem aumentou a condutividade elétrica e reduziu a germinação dos grãos, não havendo diferença entre as temperaturas de 100 e 120 °C. Concluiu-se que, o processo de secagem contínua em secadores de fluxo misto de ar e produto na temperatura do ar de até 80 °C, não afetou negativamente a qualidade física e físico-química dos grãos de milho.
CALIBRAÇÃO DE SENSOR ELETRÔNICO DE UMIDADE EM DIFERENTES TEXTURAS DE SOLO
Authors: Gava R. , Da Silva E. E. , Baio F.H.R.
Published: July 2016

A acurácia das leituras de sensores de umidade depende da qualidade do aparelho, mas também de sua calibração. Esses sensores eletrônicos já vêm de fábrica com calibração, porém, sabe-se que esta varia com o tipo de solo. O objetivo desse trabalho foi calibrar o sensor da Falker, modelo Hidrofarm, em solo de textura arenosa e argilosa. Foram utilizadas colunas de PVC de 0,1 m de diâmetro por 0,3 m de altura, que inseridas no solo após saturação, permitiram coletar amostras indeformadas, sem a desagregação das mesmas. No laboratório, cada coluna recebeu uma sonda do equipamento. Após as amostras serem saturadas, iniciou-se o processo de secagem natural, mantidas em laboratório com temperatura constante, e realizadas frequentes medidas de umidade. Sempre que se fazia leituras com o aparelho, as colunas eram também pesadas, para determinação da umidade com base massa. Assim, com a densidade do solo obtida pela relação entre a massa e o volume da coluna, foi possível encontrar a umidade volumétrica e correlacionar com as leituras do aparelho. Foram ajustadas curvas de correlação entre as leituras obtidas pelos sensores e as respetivas medidas de umidade. O desvio de leitura do sensor para a medida real de umidade apresentou-se ser sistemático, sendo de -8% para o solo de textura argilosa e de -4% para o solo de textura arenosa.
PHYSICAL ANALYSIS OF QUALITY WOOD Melia azedarach
Authors: Da Silva T. J. , Barreiros R. , Hansted F.
Published: July 2016

Forest species, in general, present a slow growth, which results and profits can manifest themselves in the long run, it becomes necessary the study and discovery of new species that may provide raw materials and return on invested capital more immediate, being that the Melia azedarach wood is a potential option. In the absence of information about, the objective of this paper is to determine its physical properties: basic density and shrinkage of the Melia azedarach species in the Itapeva-SP region. The data obtained in this study allow to classify wood Melia azedarach as wood of average density and good dimensional stability. Feature that makes it ideal for its use in furniture industry. The low amount of research related to quality of this wood prevents the commercial use of it to achieve its full potential harnessing its effectively, and essential investments in this field.
Domestic Violence and its Prevalence in Small Island Developing States- South Pacific Region
Authors: Taylor Charlotte Anne
Published: July 2016

This paper reviews the collective studies of domestic violence in Small Island Developing States (SIDS), in particular, Fiji, Vanuatu and Solomon Islands. Domestic violence is one form of gender inequality. Studies have shown that domestic violence is the most severe violation of human rights causing social and economic repercussions to countries. SIDS are no exception, with increase rate of domestic violence, the countries suffer through loss of productive labour and increase costs to the government, victims and society. By addressing domestic violence through education and workshops at the grass root level monetary funds can be diverted into other sectors within the economy, thus lifting a country’s status quo. More importantly, women and girls will have equal outcomes as men and boys; eradicating the vicious cycle of domestic violence, thus enabling a country to reach its full economic potential.
Перспективи розвитку малобюджетної авіації в Україні
Authors: Kasianova Nataliia , Suvorova Kateryna
Published: July 2016

Мета: Мета статті – довести, що розвиток бюджетної авіації на ринку внутрішніх авіаперевезень України дозволить не тільки збільшити використання літаків кінцевим споживачем, а й максимізувати прибуток вітчизняних авіакомпаній. Методи: Було використано методи економічного аналізу для оцінки витрат на авіаперевезення. Обґрунтовано необхідність використання коефіцієнта завантаження пасажирських місць, розраховано показники ефективності роботи авіакомпанії. На основі порівняльного аналізу показано переваги повітряного транспорту в порівнянні з залізничними перевезеннями. Результати: Розглянуто взаємозв'язок між обсягом авіаперевезень і доходами потенційних клієнтів, доведено доцільність зниження цін на авіаквитки до рівня залізничних тарифів. Обґрунтовано концепцію низької вартості авіаперевезень, визначено фактори здешевлення авіаперельотів. Максимізація прибутку авіакомпанії повинна бути досягнута за рахунок доступної ціни, що дозволить збільшити пасажиропотік. Обговорення: В Україні існує гостра потреба в нових рішеннях, які могли б допомогти авіакомпаніям успішно вести свій бізнес і задовольняти потреби пасажирів на внутрішніх повітряних лініях. Не викликає сумніву той факт, що за часів економічної кризи, інфляція істотно впливає на реальні доходи споживачів, а це дослідження дозволяє обгрунтувати доцільність створення малобюджетной вітчизняної авіації та її використання на внутрішніх лініях в умовах економічної кризи.
TEMPO DE EXPOSIÇÃO A ESTÍMULOS MULTIDIMENSIONAIS E TOPOGRAFIAS DE CONTROLE DE ESTÍMULO
Authors: VERNEQUE LUCIANA , HANNA ELENICE S.
Published: July 2016

Eventos ambientais possuem diversas dimensões ou elementos que podem ou não adquirir função de estímulo discriminativo. O presente estudo verificou a influência da duração da apresentação de estímulos multidimensionais no desenvolvimento de controle do comportamento. Seis crianças de 7 a 9 anos aprenderam a discriminar estímulos compostos por uma forma (F) desenhada sobre um fundo colorido (C) e preenchida por um padrão (P), quando deviam escolher um dentre quatro estímulos sem elementos comuns. A duração da apresentação dos estímulos na etapa de ensino foi manipulada em duas condições experimentais (1,5 s e 3 s), usando um delineamento intra-sujeito ABA, com conjuntos de estímulos diferentes. A Condição 1,5 s prolongou o treino, produziu maior exposição aos estímulos e mais erros quando comparada à Condição 3 s. Testes que avaliaram o controle estabelecido pelo composto e pelos seus elementos mostraram efeitos de história experimental e da exposição aos estímulos dependentes do contexto estabelecido pelas configurações dos estímulos das tentativas de teste. Três participantes mostram controle restrito a um ou dois elementos relacionado ao tempo de exposição aos estímulos. As estratégias metodológicas para monitorar topografias de controle de estímulos forneceram informações importantes para identificar habilidades discriminativas ensinadas e emergentes que podem ser úteis em vários contextos. Palavras-chave: Discriminação de estímulos compostos, tempo de exposição aos estímulos, Topografia de Controle de Estímulos, crianças.
ENSINO INFORMATIZADO DE LEITURA EM CONTEXTO DE EDUCAÇÃO INFORMAL
Authors: NUNES DANIELLE A. , TAKAHAJI MARCELA , BENITEZ PRISCILA , DOMENICONI CAMILA , FERREIRA PAULO ROBERTO DOS SANTOS
Published: July 2016

Investigou-se a efetividade de um procedimento informatizado no ensino de comportamentos de leitura e de escrita a três crianças com dificuldades de aprendizagem em um contexto de educação informal. O procedimento foi aplicado por agentes educacionais da instituição, o que permitiu a análise do comportamento desses monitores naquele contexto. Participaram do estudo três crianças (de 6 a 8 anos de idade) e três adultos (monitores). Dentre as variáveis dependentes do comportamento dos monitores, foram selecionadas para análise: (1) a frequência de participação nas sessões e (2) interação vocal entre monitor e aprendiz. O comportamento das crianças foi analisado com base na porcentagem de acertos nas tarefas aplicadas pelos monitores. As tarefas consistiram na nomeação de palavras e figuras, e na seleção de palavras e figuras em tentativas de matching-to-sample. Como efeito do treino, houve aumento na quantidade de palavras nomeadas corretamente pelas crianças. Os monitores aplicaram as sessões conforme o cronograma, com frequência de no mínimo três vezes por semana. Verificou-se diminuição no número de dicas fornecidas pelos monitores aos alunos conforme os critérios de aprendizagem eram atingidos, o que sugere que a criança passou a responder mais sob o controle dos estímulos fornecidos pelo software e menos sob controle das dicas emitidas pelo monitor.  Palavras-chave: discriminação condicional, matching-to-sample, educação informal, ensino informatizado, leitura, monitores e crianças.
PROJETO AMORA: CAPACITANDO MULHERES EM DIREITOS HUMANOS E CIDADANIA
Authors: Fernandes Gonçalves Juliana Alice , Leandro Maiara , Da Cunha Savino Filó Mauricio , Ovinski de Camargo Cortina Monica
Published: July 2016

O Projeto Amora tem como objetivo capacitar mulheres em situação de vulnerabilidade social em direitos humanos e promover a cidadania. Está em seu quinto ano de atuação e é direcionado atualmente às mulheres beneficiárias de programas sociais de transferência de renda, que são assistidas pelos CRAS de Criciúma-SC. Orienta-se pela concepção de extensão que pretende produzir conhecimento por meio do diálogo direto com a comunidade. Os resultados obtidos apontam para a importância de ações de extensão voltadas ao estímulo da
cidadania e ao protagonismo das mulheres no contexto atual.
ELOGIO, IMPERIALISMO E DISSIMULAÇÃO: os relatos franceses e a natureza brasileira no século XIX
Authors: BARBATO LUIS FERNANDO TOSTA
Published: July 2016

O presente artigo tem como objetivo analisar os discursos sobre a natureza brasileira publicados na Revue des Deux Mondes, no século XIX. A partir desse estudo, buscaremos mostrar que, mesmo quando havia o elogio á s belezas tropicais brasileiras, os discursos de dominação, próprios de um século marcado por imperialismos, como foi o século XIX, ainda estavam presentes, embora de maneira dissimulada. Assim, através da análise desses escritos, poderemos entender que havia a intenção de marcar a diferença entre o Brasil tropical e a Europa, ressaltando que, por mais belo que o paá­s fosse, ele não era a Europa, o que o colocava em patamares de inferioridade em relação á s grandes potências europeias.Palavras-chave: História Cultural. Relatos de Viajantes. Natureza.PRAISE, IMPERIALISM AND DISSIMULATION: the French reports and Brazilian nature in the nineteenth centuryAbstract: This article aims to analyze the discourses about the Brazilian nature published in the Revue des Deux Mondes in the nineteenth century. From this study, we intend to show that even when there was the compliment for Brazilian tropical beauties, the discourse of domination, typical of a century marked by imperialism, as the nineteenth century was, it was present yet, even though in a dissimulated way. Thus, by analyzing these writings, we can understand that there was an intention to make a difference between tropical Brazil and Europe, pointing out that no matter how beautiful the country was, it was not Europe, which placed it at levels of inferiority in relation to the great European powers.Keywords: Cultural History. Reports of travelers. Nature.ELOGIO, IMPERIALISMO Y DISIMULACIÓN:  informes franceses y la naturaleza brasileña en el siglo XIXResumen: Este artá­culo tiene como objetivo analizar los discursos sobre la naturaleza brasileña publicados en la Revue des Deux Mondes en el siglo XIX. A partir de este estudio, vamos a intentar demostrar que incluso cuando habá­a elogios para las bellezas tropicales de Brasil, el discurso de la dominación, propios de un siglo marcado por el imperialismo, como en el siglo XIX todavá­a estaban presentes, aunque en una forma disfrazada. De este modo, a través del análisis de estos escritos, entendemos que hubo una intención de hacer una diferencia entre Brasil tropical y Europa, señalando que, por muy bello que el paá­s era, no era Europa, lo que puso en los niveles de inferioridad en comparación con las grandes potencias europeas.Palabras clave: Historia de la Cultura. Informes de viajeros. Naturaleza.
Risk Indicators for Periodontitis in US Adults: NHANES 2009 to 2012
Authors: Eke Paul I. , Wei Liang , Thornton‐Evans Gina O. , Borrell Luisa N. , Borgnakke Wenche S. , Dye Bruce , Genco Robert J.
Published: July 2016

Background: Through the use of optimal surveillance measures and standard case definitions, it is now possible to more accurately determine population‐average risk profiles for severe (SP) and non‐severe periodontitis (NSP) in adults (aged 30 years and older) in the United States.

Methods: Data from the 2009 to 2012 National Health and Nutrition Examination Survey were used, which, for the first time, used the “gold standard” full‐mouth periodontitis surveillance protocol to classify severity of periodontitis following suggested Centers for Disease Control/American Academy of Periodontology case definitions. Probabilities of periodontitis by: 1) sociodemographics, 2) behavioral factors, and 3) comorbid conditions were assessed using prevalence ratios (PRs) estimated by predicted marginal probability from multivariable generalized logistic regression models. Analyses were further stratified by sex for each classification of periodontitis.

Results: Likelihood of total periodontitis (TP) increased with age for overall and NSP relative to non‐periodontitis. Compared with non‐Hispanic whites, TP was more likely in Hispanics (adjusted [a]PR = 1.38; 95% confidence interval 95% CI: 1.26 to 1.52) and non‐Hispanic blacks (aPR = 1.35; 95% CI: 1.22 to 1.50), whereas SP was most likely in non‐Hispanic blacks (aPR = 1.82; 95% CI: 1.44 to 2.31). There was at least a 50% greater likelihood of TP in current smokers compared with non‐smokers. In males, likelihood of TP in adults aged 65 years and older was greater (aPR = 2.07; 95% CI: 1.76 to 2.43) than adults aged 30 to 44 years. This probability was even greater in women (aPR = 3.15; 95% CI: 2.63 to 3.77). Likelihood of TP was higher in current smokers relative to non‐smokers regardless of sex and periodontitis classification. TP was more likely in men with uncontrolled diabetes mellitus (DM) compared with adults without DM.

Conclusions: Assessment of risk profiles for periodontitis in adults in the United States based on gold standard periodontal measures show important differences by severity of disease and sex. Cigarette smoking, specifically current smoking, remains an important modifiable risk for all levels of periodontitis severity. Higher likelihood of TP in older adults and in males with uncontrolled DM is noteworthy. These findings could improve identification of target populations for effective public health interventions to improve periodontal health of adults in the United States.
Point-Counterpoint: Should Attendance Be Required In Collegiate Classrooms?
Authors: Pinto Jo Ann M. , Lohrey Peter
Published: July 2016

This paper examines two divergent viewpoints about whether or not class attendance should be mandatory in higher education. The authors, both accounting professors at the same institution, delineate their respective viewpoints citing school policy, federal regulations and academic freedom as factors which motivate their attendance policy.
Eco-friendly Retail Product Attributes, Customer Attributes and the Repurchase Intentions of South African Consumers
Authors: Dubihlela Job , Ngxukumeshe Tandiswa
Published: July 2016

Purpose –Consumers are becoming progressively aware of the significance of eco-friendly activities, and their environmental consciousness drives them to consume eco-friendly products and services more, and prefer to support organisations that favor conservational practices. Increased environmental impacts bring a rise in concerns locally and globally, on sustainability issues aimed at reducing non-conservative consumption patterns. Retail organisations are increasingly developing and marketing eco-friendly retail products to promote sustainable, eco-friendly consumption patterns. The purpose of this paper is to examine the relationships between eco-friendly retail product attributes and South African consumers’ eco-friendly product repurchase intentions.Design/methodology/approach – A survey approach was employed involving 241 consumers in Southern Gauteng. Confirmatory factor analysis and structural equation analysis were conducted respectively to test the reliability and validity of the scales as well as the proposed hypotheses.Research findings– Retail product consumers’ response to the attributes of eco-friendly products is still important in predicting their eco-friendly product repurchase intentions. South African consumers’ eco-friendly attributes moderate their environmental sensitivity, hence their repurchase intentions.Practical implications – It is not enough to retailers and wholesalers to promote sustainable and recyclable packaging materials. They must also improve eco-friendly product-related attributes to satisfy consumer needs better, and should be cautious in the direct and moderating effect of eco-friendly customer-related attributes in devising marketing plans to promote eco-friendly products.Originality/value – The paper contributes to research by advancing understanding of how consumers make their repurchase intentions of eco-friendly retail products, providing retailers with managerial insights. The paper also presents limitations and directions for future research.
A Study Of The Security Of Electronic Medical Records Utilizing Six Knowledge Categories And Subjects Demographics
Authors: Goreva Natalya , Mishra Sushma , Draus Peter , Bromall George , Caputo Don
Published: July 2016

Healthcare employees with their motivation to comply with security policies play an extremely important role in protecting patients’ privacy. In this research we attempt to survey the attitude of healthcare employees towards security of Electronic Medical Records. We further review what factors impact their perception of the medical data security and determine how well they understand policies, procedures, organization structures, and other aspects related to EMR protection.
An Empirical Examination Of The Nexus Between Information Systems And Organizational Performance Behaviors Of Quick - Service Restaurants In Port Harcourt
Authors: Gabriel Justin Mgbechi Odinioha , Ogbuigwe Tega Douborapade
Published: July 2016

This study examined the association of information systems and organizational performance behavior. The population of the study was 156 top echelon members of the selected organizations; whereas the sample size was 112 as determined using the Taro Yemen’s formula. Questionnaire was the instrument for data collection. Data were presented using descriptive statistics and hypotheses were tested with the Spearman’s Rank Order Correlation Coefficient and results showed that there is a significant association of three dimensions of information systems with the measures of organizational performance. The study concluded that adoption of information systems in the fast food outlets is capable of bringing about better performance because it allows the organizations to:(1) have hands- on information on virtually every bit of its operations, (2) promotes prudent and transparent resource application and (3) makes organizations to speedily and flexibly respond to service requests. The study recommended that: (1) Organizations should ensure that reasonable attention is accorded the application of information systems in the running of its operations by giving it a priority attention during resource allocations. (2) Staff should be periodically trained on the use of information systems’ supporting technologies so that everyone in the organization can use the systems effectively, and (3) Good systems development experts should be consulted periodically to analyze and design new systems or update existing ones to match with organizations’ current realities.
Quality In E-Procurement Success
Authors: Eskandarian Mahnaz , Marthandan Govindan , Malarvizhi C. A. , Tehrani Sanaz Zolfaghar
Published: July 2016

Nowadays, the quality of virtual service is diminishing, in which different aspects of E-business industry is signifying, especially in the business to business (B2B). E-procurement is part of the e-business, therefore, quality factors of E-procurement originates from e-business. Much research has focused on the critical success factors of E-procurement, however, when it comes to implementation, many E-procurements fail, which can be very costly. This article attempts to increase the success rate of E-procurement, and ensures that the success of E-procurement is more sustainable. This research estimates the structural equation model by collecting data from 208 managers to employ quantitative analysis to investigate the relationship between E-procurement quality factors. The result of this research shows that the quality of the organization culture has partial mediator relationship to the success of E-procurement. Meanwhile, the quality of IT infrastructure does not have a mediator relationship with the success of E-procurement. Lastly, quality of knowledge management has a full mediator relationship with the success of E-procurement and it does not affect the dynamic capability of organization directly.
Are Board Size And Ownership Structure Beneficial In Emerging Markets’ Firms? Evidence From Jordan
Authors: Alabdullah Tariq Tawfeeq Yousif
Published: July 2016

The present study aims to investigate the effect of board size and managerial ownership on firm performance in Jordan, based on agency. The current study examined cross sectional data to test all hypotheses through using statistical software, SPSS 20, to analyze data on a sample of 60 firms (service firms) in Jordan as one of emerging markets in Asia. Multiple regression analysis instruments were used to test the hypothesis regarding the effect of board size and managerial ownership on firm performance with the effect of firm size as a control variable. The data used in the current study is obtained from the annual reports issued by Amman Stock Exchange (ASE) for the year 2014. Accounting data is used in the current study for the purpose of measuring the performances represented by ROA and ROE. I find that measures of board size statistically affect ROA and ROE. Board size affects ROA and ROE positively while firm size has no effect on firm performance. Unfortunately, managerial ownership does not affect both ROA and ROE. The current study presents practical evidence to the policy makers, academic and all beneficiary parties in emerging markets, specifically Jordan.
Information Technology Investments And Aggregate Productivity
Authors: Choi Paul Moon Sub , Choe Hakyoul
Published: July 2016

Earlier studies have shown positive and large impacts of information technology (IT) investments on aggregate products in the nascent stage. However, this causal inference may not be applicable in the adult regime with a diminishing marginal productivity. We conduct a 52 cross-country analysis on a 15 year data of IT capital stocks, rather than flows as used in the literature. Controlling for country and time effects, the empirical implications of our study are as follows: First, the IT investment intensity positively affects aggregate productivity controlling for labor, assets, and financial markets. Second, the relative contribution has decreased as the law of diminishing returns predicts. Lastly, software and services have gained more capital allocation on relative terms in exchange for less on hardware. This finding contrasts with the existing argument that the hardware-software mix is time-constant due to substitution.
The Effect Of Humble Leader Behavior, Leader Expertise, And Organizational Identification On Employee Turnover Intention
Authors: Li Jie , Liang Qiao Zhuan , Zhang Zhen Zhen
Published: July 2016

As a bottom-up leadership style, humble leadership has attracted increasing attention from scholars in recent years. But its effectiveness and mechanism still lack rigorous empirical study. In this study, we investigate the mechanism and boundary condition by which humble leader behavior exerts influence on followers’ turnover intention. Two-wave data collected from 249 scientific and technological personnel in China supported our hypothesized model. We found that humble leader behavior is significantly negatively related to follower turnover intention. The relationship is further partially mediated by organizational identification, and moderated by leader expertise. Implications for theory, practice and future research are discussed.
The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management
Authors: Park Sun-young
Published: July 2016

This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions as the earnings management method. The study finds that debt in current liabilities only has a statistically significant impact on accrual earnings management, and short-term borrowings are only shown to have a statistically significant impact on real earnings management. These results indicate that managers engage in accrual earnings management of debt included in current liabilities and use real earnings management of short-term borrowings from financial institutions.Therefore, this evidence indicates that managers engage in accrual earnings management of debt in included current liabilities when they face the liquidity risk of short-term debt, and the firms with debt financing constraints are likely to manage real earnings in spite of enhanced firm monitoring by lenders such as financial institutions. The findings in this study may have implications in the debate about the monitoring function of financial institutions such as banks.
Complementarities In Organizational Design Of Franchising Networks
Authors: Chakroun Hela , Nekhili Mehdi , Chtioui Tawhid
Published: July 2016

This study investigates complementarities between components of the organizational design of franchising networks. We examine three components of governance, rarely distinguished as such in previous studies involving franchising: allocation of decision rights, performance measurement and incentives. We also analyze interdependencies between these variables. In particular, interdependencies seem more evident between the incentive system and the allocation of decision rights to franchisees, and between the incentive system and performance measurement. We also provide evidence of the role of three franchisee characteristics in franchising’s organizational design: multi-unit ownership, age of the relationship, and geographic distance. Implications for chain management are provided.
The Auditor’s Road Map For Client Acceptance
Authors: Decker Jeff , Ray Rich , Kizirian Tim
Published: July 2016

Our case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor business risk (engagement risk). Even so, guidance in the area of client acceptance is general in nature and not as extensive or prescriptive as other significant auditing promulgation. This student case study provides practical evaluation criteria for client acceptance that can also be used by accounting professionals to benchmark their client acceptance evaluation process. This student case study can be used in the accounting classroom as a descriptive benchmark of the evaluation of a prospective client.
The Atlanta Public Schools Scandal: Educator Fraud, RICO, And COSO
Authors: Colbert Jan
Published: July 2016

As the new Chief Audit Executive (CAE) of the school district in Big City, you are interested in the lessons regarding internal control which can be learned from educator fraud (cheating) which occurred in the Atlanta Public Schools (APS) scandal.  You discover that educators erased students’ wrong answers and changed them to right answers, that educators made false certifications of test results, and that tests were opened (and resealed) prior to administration.  The cheating went on for years.  Multiple investigations ensued and the Georgia Bureau of Investigation eventually became involved.  About 150 educators resigned, retired or lost their appeals to have their jobs reinstated. Educators who chose to go to trial were prosecuted under the RICO statute (Racketeer Influenced and Corrupt Organizations Act).  The APS eventually begun making remediation efforts for the students impacted by false test results.  To attempt to prevent such cheating and fraud from occurring again, you relate the facts of the case to both the COSO internal control framework and to the fraud triangle. As CAE, you will use this information to instruct the internal auditors in your department.
Implementing A Balanced Scorecard In A Not-For-Profit Organization
Authors: Martello Michael , Watson John G. , Fischer Michael J.
Published: July 2016

This paper examines the use of the Balanced Scorecard in a not-for-profit organization (Cattaraugus County ReHabilitation Center).  The ReHabilitation Center has begun using the Balanced Scorecard paradigm in its strategic planning process.  In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.  The history and services of the ReHabilitation Center are then summarized.  The application of the Balanced Scorecard approach to the ReHabilitation Center is discussed in detail.  Implications in using the Balanced Scorecard are discussed.  Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented.
The Lasting Effects Of Social Media Trends On Advertising
Authors: Wright Elizabeth , Khanfar Nile M. , Harrington Catherine , Kizer Lee E.
Published: July 2016

Americans are exposed to an astounding number of advertising messages every day.  The result of this bombardment of advertising on society is that consumers have become increasingly resistant to traditional forms of advertising.  After spending millions of dollars on mass advertising that consumers tend to block out and ignore, marketers have re-evaluated their advertising methods and are following holistic marketing concepts that focus on customer relationship marketing and more creative, understated ads instead of in-your-face billboards and loud television segments.  This paper explores social media trends, including social media opportunities and mobile marketing, and the potentially lasting effects that these trends have on advertising.
The Effect Of Working Capital Management On Firm’s Profitability: Empirical Evidence From An Emerging Market
Authors: Charitou Melita Stephanou , Elfani Maria , Lois Petros
Published: July 2016

In this study, we empirically investigate the effect of working capital management on firm’s financial performance in an emerging market. We hypothesize that working capital management leads to improved profitability. Our data set consists of firms listed in the Cyprus Stock Exchange for the period 1998-2007. Using multivariate regression analysis, our results support our hypothesis. Specifically, results indicate that the cash conversion cycle and all its major components; namely, days in inventory, days sales outstanding and creditors payment period - are associated with the firm’s profitability. The results of this study should be of great importance to managers and major stakeholders, such as investors, creditors, and financial analysts, especially after the recent global financial crisis and the latest collapses of giant organizations worldwide.
Strategies For Mass Customization
Authors: Pollard Dennis , Chuo Shirley , Lee Brian
Published: July 2016

Mass customization allows firms to produce only things their customers want (or produce after they have orders in hand). This approach, make-to-order, brings many benefits to firms in terms of cost and profit because of lower inventory levels, maximum sales, elimination of material waste, flexible production and, most of all, customer satisfaction. However, mass customization may not be the panacea for all organizations. While some companies are very successful with mass customization, others are not.  This paper illustrates that mass customization strategies depend on an understanding of the conditions in each industry.
As condições de trabalho docente e a pedagogia histórico-crítica: uma reflexão (p. 123-139)
Authors: Guarda Vanessa Moraes Abdala
Published: July 2016

ResumoO presente artigo tem como objetivo promover uma breve análise de como as condições de trabalho docente podem influenciar o desenvolvimento da pedagogia histórico-crítica e, ainda, como essa perspectiva pode auxiliar a análise sobre as atuais condições de trabalho dos professores, tomando-se por base a concepção dialética da teoria proposta por Saviani. Este artigo contempla, ainda que de forma sucinta, uma reflexão sobre a pedagogia histórico-crítica, enquanto pressuposto teórico-metodológico, e alguns apontamentos acerca das condições de trabalho docente, a fim de problematizar as implicações dessas condições no desenvolvimento da perspectiva histórico-crítica, a partir do reconhecimento da influência de condicionantes histórico-político-sociais na educação.Palavras-chaves: Pedagogia histórico-crítica. Dialética. Trabalho. Condições de trabalho docente. The working conditions of teachers and historical- critical pedagogy: a reflectionAbstract AbstractThis article aims to promote a brief analysis of how the working conditions of teachers may influence the development of the historical-critical pedagogy, and also how this approach can help the analysis of the current working conditions of teachers, from the design dialectics of Saviani theory. This article contemplates, albeit briefly, a reflection on the historical-critical pedagogy as a theoretical-methodological fundamentals and some notes about the working conditions of teachers in order to discuss the implications of these conditions in the development of historical-critical perspective, from the recognition of the influence of historical, political and social conditions in education.Keywords: Historical-critical pedagogy. Dialectics. Work. Working conditions of teachers. Las condiciones de trabajo de los profesores y la pedagogía histórico-crítico: una reflexiónResumenEste artículo tiene como objetivo promover un breve análisis de cómo las condiciones de trabajo de los maestros pueden influir en el desarrollo de la pedagogía histórico-crítico, y también cómo este enfoque puede ayudar al análisis de las condiciones actuales de trabajo de los profesores, desde el diseño dialéctico de la teoría de Saviani. En este artículo se contempla, aunque sea brevemente, una reflexión sobre la pedagogía histórico-crítico como un supuesto teórico y metodológico, y algunas notas acerca de las condiciones de trabajo de los profesores con el fin de discutir las implicaciones de estas condiciones en el desarrollo de la perspectiva histórico-crítico desde el reconocimiento de la influencia de las condiciones históricas, políticas y sociales en la educación.Palabras clave: Pedagogía histórico-crítico. La dialéctica. Trabajo. Condiciones de la enseñanza.
Vida e sexualidade de mulheres estomizadas: subsídios à enfermagem
Authors: Soares Mota Marina , Silva Camila Daiane , Calcagno Gomes Giovana
Published: July 2016

Objetivo: o estudo teve por objetivo conhecer como a estomização interfere na expressão da sexualidade de mulheres estomizadas. Método: trata-se de uma pesquisa qualitativa, realizada no segundo semestre de 2012 com as mulheres estomizadas há mais de um ano, cadastradas em um Serviço de Estomaterapia de um hospital. Os dados foram coletados por entrevistas semiestruturadas e tratados pela técnica de Análise Temática. Resultados: parte significativa das mudanças concentra-se no controle fecal e de gases, bem como problemas no exercício da profissão e de atividades físicas e lazer. Quanto à sexualidade, a mulher possui barreiras construídas por ela mesma, como vergonha da imagem corporal e o medo da rejeição do parceiro. Conclusão: é importante que os profissionais da saúde implementem estratégias educativas para mulheres estomizadas e seus companheiros, auxiliando-as a superarem suas dificuldades a fim de se tornarem capazes de vivenciar sua sexualidade de forma prazerosa.
Capacidade de autocuidado de idosos atendidos pela consulta de enfermagem na atenção secundária à saúde
Authors: Nicolato Fernanda Vieira , Do Couto Alcimar Marcelo , De Castro Edna Aparecida Barbosa
Published: July 2016

Objetivo: analisar a capacidade de autocuidado de idosos atendidos pela consulta de enfermagem em um ambulatório multiprofissional de atenção à saúde do idoso e levantar as características sociodemográficas e epidemiológicas deste grupo populacional. Método: estudo descritivo e exploratório, com aplicação de uma escala para a avaliação da capacidade do autocuidado, de autoria dos pesquisadores, em fase de validação e um questionário sociodemográfico e epidemiológico. Participaram deste estudo 40 idosos. Resultados: predominaram idosos do gênero feminino (77,5%), com idade entre 60 a 69 anos, vivendo em união civil estável, aposentados ou pensionistas com um salário-mínimo, com baixa escolaridade. À avaliação, 40,0% relataram um episódio de queda no último ano. Quanto à classificação da capacidade de autocuidado, 77,5 % foram classificados como independentes; 17,5 % com algum grau de dependência e 5,0 % como totalmente dependentes. Conclusão: os resultados apontaram que o idoso demonstra comportamento de busca de atendimentos na atenção secundária com a meta de aprender a desempenhar o autocuidado geral e terapêutico. O modo de intervenção da enfermagem utilizado neste nível de atenção, adotando o sistema de enfermagem proposto por Dorothea Orem, foi o de apoio-educação, sobressaindo-se as ações de orientação e ensino de autocuidado terapêutico.
Maternidade atrás das grades: particularidades do binômio mãe e filho
Authors: Miranda Denismar Borges de , Matão Maria Eliane Liégio , Malaquias Ariana , Souza Eliane Luciana de
Published: July 2016

Objetivo: conhecer as particularidades acerca da relação mãe-filho no ambiente carcerário, na perspectiva de mulheres em privação de liberdade e de funcionários do sistema prisional. Método: pesquisa de campo, descritiva e com abordagem qualitativa, a qual utiliza a Teoria das Representações Sociais como referencial teórico-metodológico. Dados obtidos a partir de entrevista aberta em profundidade com presidiárias puérperas reclusas; também participaram funcionárias da mesma penitenciária; a análise se deu pelo software ALCESTE 4.5. Estudo aprovado pelo Comitê de Ética em Pesquisa da Pontifícia Universidade Católica de Goiás sob protocolo nº 5712.0.000.168-09. Resultados: emergiram dois eixos e quatro classes, os quais retratam o ambiente carcerário no contexto do binômio mãe e filho, a assistência à saúde e cuidados gerais prestados a elas, as particularidades da maternidade e o vínculo estabelecido entre ambos, bem como a influência da permanência e separação do bebê na perspectiva das participantes. Conclusão: os dados obtidos levam a identificar a necessidade de inserção de profissionais da saúde preparados que atendam à díade de forma humanizada, bem como garantia de direitos, por exemplo, ambiente apropriado à permanência de mãe e filho, dentre outros relevantes.
Benzeção e busca de sentido: uma reflexão a partir das práticas das benzedeiras
Authors: Caldas Marcus Túlio , Alves Maria Jeane Dos Santos , Menezes Anderson De Alencar
Published: July 2016

Este artigo é parte de uma pesquisa de doutorado em psicologia que trata das práticas curativas das benzedeiras no Estado de Alagoas. Nele fazemos uma reflexão acerca das práticas curativas das benzedeiras e porque em pleno avanço da ciência, onde a medicina se apresenta cada vez mais especializada tanto em diagnósticos quanto em tratamento as pessoas buscam as benzedeiras como forma de tratamento. Em seguida, aborda-se a benzeção e cuidado na modernidade técnica, onde esta é tradicionalmente uma das formas de cuidado que envolve religiosidade e espiritualidade, tanto da benzedeira quando daquele que a procura. Envolve questionamentos pessoais e aspectos relacionados a razões existenciais, o que conduz em última análise a realizar neste artigo uma reflexão acerca da relação entre a benzeção e a busca de sentido.
A validated high performance liquid chromatography method for determination of three bioactive compounds p-hydroxy benzoic acid, negundoside and agnuside in Vitex species
Authors: Dhanani Tushar , Shah Sonal , Kumar Satyanshu
Published: July 2016

A validated rapid and simple isocratic HPLC-PDA method was developed for identification and quantification of p- hydroxy benzoic acid and two iridoids negundoside and agnuside in the extracts of two Vitex species, Vitex negundo and Vitex trifolia. The separation of the three compounds was achieved on a RP-18 (250 mm X 4 mm, 5µm) column at 25o C using acetonitrile (15%) and 0.05% trifluoroacetic acid (TFA) in water (85%). Limit of detection (LOD) were 1, 2.5 and 2.5 μg/ml for p- hydroxy benzoic acid, negundoside and agnuside respectively. Similarly, limit of quantification (LOQ) were 2.5, 5 and 5 μg/ml for p- hydroxy benzoic acid, negundoside and agnuside respectively. Good linearity (r2 > 0.999) was observed for all the three compounds in wide concentration range. Using the developed HPLC method, the three compounds were identified and quantified in leaves and bark extracts of Vitex negundo and Vitex trifolia. The novelty of the developed HPLC method is that it does not require complex sample processing such as use of solid phase extraction as well as use of buffer in mobile phase. This is the first report of a validated HPLC method for the simultaneous determination of p- hydroxy benzoic acid, negundoside and agnuside in Vitex species.
Desorption of β-carotene from bentonite adsorbent under microwave irradiation
Authors: Novaković Tatjana , Rožić Ljiljana , Petrović Srdjan , Stanisavljev Dragomir
Published: July 2016

The desorption behavior of β-carotene from a bentonite adsorbent under microwave irradiation in isopropanol was studied as a function of temperature and different initial loading concentrations. A first-order, two-component, three-parameter model described the desorption kinetics with a coefficient of determination R2 > 0.9932, and the β-carotene desorption process under microwave irradiation was controlled by both rapid and slow desorption. The activation energies of β-carotene desorption for the rapid and slow desorption processes were 19.61 and 53.04 kJ mol–1, respectively. It was observed that the desorption equilibrium data fitted well to both the Freundlich and Langmuir isotherms. The data obtained from the desorption-isotherm model were used to determine the thermodynamic parameters. The positive value of free energy indicates the non-spontaneity of β-carotene desorption. The change in entropy relative to the enthalpy of desorption reveals that the reaction is physical in nature.
Lithological distribution of rare earth elements in automorphic and alluvial soils in the Bregalnica river basin
Authors: Balabanova Biljana , Stafilov Trajce , Šajn Robert
Published: July 2016

The present study gives an overview of the rare earth elements (REEs) distribution in automorphic and alluvial soil (top and sub soil sample) in the Bregalnica river environ. The elements contents were determined using inductively coupled plasma with mass spectrometry. The total sum of the light rare earth elements (ΣLREEs) in the whole investigated area ranges from 8.6-225 mg kg-1, while the total sum of the heavy rare earth elements (ΣHREEs) ranges from 0.92-33.7 mg kg-1. The distribution of the LREEs (La-Ce-Pr-Nd-Sm-Gd) is predominantly related to the Quaternary terraces and the Paleogene flysch. The anthropogenic activities that occur in the Pb-Zn surroundings and the Cu mineralization in the investigated area significantly influence the lithological distribution of this geochemical association of elements. On the other hand, the long-term deposition of the HREEs (Eu-Tb-Dy-Ho-Er-Tm-Yb-Lu) presents a typical geochemical marker of the area of the Bregalnica river basin.
Evaluation of immunoconjugates of non-radioactive lutetium- and yttrium-rituximab – a vibrational spectroscopy study
Authors: Gjorgieva Ackova Darinka , Smilkov Katarina , Janevik-Ivanovska Emilija , Stafilov Trajče , Arsova-Sarafinovska Zorica , Makreski Petre
Published: July 2016

Fourier Transform Infrared (FT-IR) and Raman spectroscopy were used to study the molecular structure of the recombinant monoclonal antibody and anti-CD20-conjugates which are intended to be used as anti-cancer therapeutic agents. We characterized the secondary structure of a therapeutic immunoconjugates, formulated with different bifunctional chelating agents and labeled with non-radioactive lutetium and yttrium. The secondary structure content of all three immunoconjugates was assessed to be similar to that of unlabeled antibody. In addition, no significant changes upon lyophilizing procedures were observed. The results demonstrate that amide bands could be taken as analytical peak which enables quick and reliable way for screening of protein pharmaceuticals during development of lyophilized formulations.