bluuebunny/crossref_metadata_2025 huggingface dataset:
Banks’ social investment and market share
Authors: Mphelo Martie P. , Ngwakwe Collins C.
Published: December 2016

This research examined probable relationship between banks’ social investment and market share of selected banks in the JSE SRI Index. Using data from the sustainability report of three selected banks, the research applied the panel data approach to conduct a simple regression analysis between cooperate social investment and banks’ market share (represented by bank deposits). Findings from the analysis suggest that, whilst keeping other factors constant, within the sample banks, a relationship exists between corporate social investment and banks’ market share. The paper thus recommends that further study should include more banks across many years to probe for further relationships between banks’ social investment and market share; such robust study would provide a more generalizable finding that may enhance a broader understanding and inference about the effect of banks’ social investment on banks’ market share.
Revenues from related parties: A risk factor in Italian listed company financial statements
Authors: Bava Fabrizio , di Trana Melchiorre Gromis
Published: December 2016

In recent decades, related party transactions (RPTs) have played a prime role in major corporate scandals, obliging regulators to strengthen the rules with new bans and expensive requirements on companies. This study aims to contribute to the literature on RPTs, providing evidence to justify increasingly expensive and mandatory regulation. Results show that the intensity of related party revenues increases where a company has lost profitability as well as turnover.
The effect of ifrs enforcement factors on analysts’ earnings forecasts accuracy
Authors: Rouhou Nadia Cheikh , Ben Mrad Douagi Fatma Wyème , Hussainey Khaled
Published: December 2016

This paper examines the effect of IFRS mandatory adoption by French companies on analysts’ earnings forecast accuracy. In addition, we consider the impact of corporate governance mechanisms, as IFRS enforcement factors, on earnings forecasts. Using a sample of 98 companies over the period from 2003 to 2007, our results show increased forecast accuracy after the mandatory adoption of IFRS. We also find that the independence, the international competency and the efficiency of the board members, the board size, and the quality of external audit are important factors for the implementation of IFRS and, these factors improve earnings forecast accuracy.
The relationship between capital structure and financial performance of firms listed on the Nairobi securities exchange
Authors: Otieno Odhiambo Luther , Ngwenya Sam
Published: December 2016

Until now, researchers are not in consensus, whether it is the capital structure that influences performance or performance that influences capital structure or both. The main objective of this study was to establish the relationship between capital structure and financial performance of firms listed on the NSE by employing a generalised linear model (GLM) as an improvement on ordinary least regression (OLS). The results of the study revealed that efficient and profitable firms employ more debt than comparable firms that are less profitable possibly because profitable firms’ exposure to financial risk is low. There results also indicate that firms that use more debt outperformed those that use less debt.
The comparisons of bank financial performance between government owned and listed bank in Indonesia
Authors: Suhardjanto Djoko , Putri Ayu Yohana Sylvi , Nurharjanto  , Setiadi Iwan
Published: December 2016

This study aims to examine the differences of bank financial performance based on listing status and government ownership. The population of this study is 120 banks in Indonesia in 2011-2013, both listing and non listing bank. Sample used in this study consist of 75 listing banks and non listing banks, not including Islamic Bank and District Development Bank (Bank Pembangunan Daerah-BPD). The data is analyzed using independent sample test. The results show that (1) Non Performing Loan (NPL) rate in non government ownership bank is lower than NPL rate of government owned bank, and (2) NPL rate of listed bank is lower than NPL rate of non listed bank
Determinants of audit risk assessment for governmental audits in Indonesia: a study of the national audit board of the republic of Indonesia
Authors: Probohudono Agung Nur , Payamta Payamta , Hantoro Sri
Published: December 2016

This study aimed to determine the influence of: geography, demography and topology; culture; maturity of organization (age of government); maturity of people; auditor’s capability in the assigned region; expertise / education level; and experience of auditing team in risk assessment; on the examination of audit risk by The National Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan (BPK) in Indonesia. This study found the factors affecting the audit risk model in general. This study identified several factors that influence the determination of audit risk assessment which occur when conducting local governmental audits in Indonesia. This study was conducted by identifying the factors that might influence the risk of audit used by The National Audit Board. The results of the identification are elaborated in some of the items included in the questionnaire. The number of respondents in this study was 143 respondents as Auditors of The National Audit Board in Indonesia. This study conducted multiple regression analysis. Maturity of people, auditor’s capability, and expertise level have a significant influence on the risk assessment. These factors are derived from an auditor’s judgment when they perform the examination seen from the condition of local government in Indonesia
Does size affect loan portfolio structure and performance of domestic-owned banks in Indonesia?
Authors: Atahau Apriani Dorkas Rambu , Cronje Tom
Published: December 2016

Domestic-owned banks (DBs) represent almost 40% of the overall number of banks in Indonesia. The objective of this study is to determine whether small and large Indonesian DBs differ in terms of their loan portfolio structures and performance. No previous studies addressed this issue. The study is based on 9 year loan portfolio structure and performance data of 69 large and 346 small Indonesian DBs. Descriptive statistics, univariate statistics and panel data regression are applied. The findings from univariate statistics show that the loan portfolio structures and returns of small and large DBs differ significantly. However, panel data regression shows that only the loan portfolio return-risk relationship of small and large DBs differs significantly.
Ownership structure and corporate financial performance in Bahrain bourse
Authors: Khamis Reem , Elali Wajeeh , Hamdan Allam
Published: December 2016

The study aimed at investigating the relation between different types of ownership structures and corporate financial performance. The study sample was 42 companies from all sectors listed in Bahrain Bourse in the period of 2007-2011. Different dimensions of ownership structure were put under scope and two different measurements of financial performance were used (Tobin’s Q and ROA) evaluate the different results from using each one of them, which will help in justifying the conflicting results found by previous studies. Another objective of this study was to explore the patterns of ownership structure found in Bahraini market. It was found that institutional ownership is the most common type of ownership in Bahrain Bourse. The study’s results were conflicting regarding the effect of ownership structure on financial performance using both measurements of performance. It was also found that ROA represents financial performance more that T’Q.
Factors affecting ethical sources of external debt financing for Indian agribusiness firms
Authors: Gill Amarjit , Mand Harvinder S. , Obradovich John D. , Mathur Neil
Published: December 2016

Majority of the Indian farmers are financially constrained and pay very high interest rate to private moneylenders who has a negative impact on the survivability and growth of agribusiness firms. Because of less strict debt financing requirements farmers become prey to predatory lenders from private lending institutions that are not controlled by the central bank and may not behave in an ethical way. The study investigates factors affecting ethical sources of external debt financing by taking a sample of Indian agribusiness firms. Owners of agribusiness firms were interviewed through personal visits and telephone calls regarding the factors affecting ethical sources of external debt financing. The findings show that several factors affect ethical sources of external debt financing for agribusiness firms in India. This study contributes to the literature on the factors that affect ethical sources of external debt financing. This study also provides recommendations to improve access to ethical sources of external debt financing. The findings may be useful for agribusiness owners (farmers), financial managers, investors, agribusiness management consultants, entrepreneurs, and other stakeholders.
Executive compensation: executive attributes and group decision-making effects in South African state owned enterprises
Authors: Maloa Frans
Published: December 2016

Executive attributes and group decision making effects are explored in the determination of executive compensation. A purposive sample was drawn, which comprised 20 respondents chosen for their expertise relating to executive remuneration in South African state-owned enterprises (SOEs). The study was carried out by conducting primary data collection through one-to-one interviews. Thematic analysis technique was utilised for data analysis. Findings in this study describe executive compensation as a fit between executive attributes and organisational strategic objectives, and multi-perspective engagement of all critical stakeholders of the organisation which includes internal and external sources.
Human capital disclosure and market capitalization
Authors: Dammak Saida
Published: December 2016

The voluntary disclosure of the intellectual capital occupies an increasingly important place. Thus, it is important to analyze the structure of the information offered on the intellectual capital to understand its management. The author wants to reveal the growing importance of the human capital in increasing the company’s wealth and the impact of the voluntary disclosure on market value. These objectives are completed by the use of quantitative and qualitative methodologies. The results show that the investors have exploited the information that reflects the capacity of knowledge and the experience of the management team to generate future profits.
Do banking sector reforms cause economic growth?: Empirical evidence from Africa’s largest economy
Authors: Okwu Andy Titus , Falaiye Olusola Babatunde , Obiakor Rowland Tochukwu , Olusegun Ajibola Joseph
Published: December 2016

This paper employed time series data on relevant empirical diagnostics to examine banking sector growth-led nexus within the context of Africa’s largest economy, Nigeria. Diagnostics established stationarity of banking sector indicators and control variables at first difference. Findings showed no causal relationships between banking sector reforms and economic growth in the short-run and that, though liberalisation in particular did not Granger-cause growth of the economy during the study period, banking sector reforms caused growth of the real sector of the Nigerian economy. Hence, the caveat was that long-run growth effects of banking sector reforms on real sectors of economies are functions of policy targets of such banking or financial sectors reform strategies. Consequently, articulation of banking and financial sectors reforms within long-run rather than short-run perspectives and complementarity of liberalisation were recommended.
Brazilian sovereign risk determinants: an analysis on the post-real plan period.
Authors: Cavalheiro Everton Anger , Vieira Kelmara Mendes , Costa Carlos
Published: December 2016

The country risk has a significant importance for the equity market of a specific country since it works as the tax indicator in that market. Granted, this subject’s importance, several international agencies try to measure it, e.g., JPMorgan that created EMBI+BR. In this research, we sought to identify its determinant factors in the post-real plan period. Initially, we analyzed the existence of structural breaks in the series, where three different breaks and four regimes were found. In this research, we sought to analyze 29 explanatory variables, five of which were selected via the stepwise method: two dummy variables (one for the American crisis and another one for the political crisis in 2004) and three other continuous variables: Current Transactions Balance, Exchange Rate, and Debt Balance to the IMF. The most relevant is the Exchange Rate when explaining the country risk. These five variables explain 86% of the Brazilian credit risk variation between November 2003 and December 2014.
Corporate social responsibility and organisational performance of a professional football club in South Africa
Authors: Moyo Talent , Davies Simeon E.H. , Joubert E.
Published: December 2016

This research investigated the relationship between Corporate Social Responsibility (CSR) and organisational performance at Ajax Cape Town FC a professional football club in the South African Premier Soccer League (PSL). The data collected suggested that Ajax Cape Town FC employed CSR initiatives and consequently enjoyed various benefits from these activities. The CSR activities facilitated access to the club’s target market, developed and improved mutually beneficial relations with the community and consequently Ajax Cape Town FC experienced increased trust, a positive brand image and stronger loyalty from their fans. The outcomes of this study provide an insight into a South African professional football club and demonstrate how CSR initiatives can be used to successfully improve organisational performance.
Unlocking value by improving transparency: The case of spin-offs
Authors: Krishnaswami Sudha , Subramaniam Venkat
Published: December 2016

A spin-off is a type of divestiture where a conglomerate separates one or more of its divisions by distributing shares with equity claims specific to those divisions. These shares are not sold, but simply issued to the current shareholders of the conglomerate, similar to a stock dividend distribution. We present a formal model that shows that under information asymmetry, spin-offs are the optimal method to divest divisions of a firm. When firms operate in very different industries, analysts and other market participants sometimes fail to understand or recognize sources of value clearly. Thus, a divestiture by an undervalued firm could allow for improved valuation due to the market being able to discern value more clearly. Our model demonstrates that unlike other modes of divestiture such as asset sales and equity carve-outs, spin-offs are uniquely optimal for eliminating such undervaluation. The intuition lays in the fact that mitigating information asymmetry requires that the individual divisions of a conglomerate trade as separate entities in the market, allowing for analyst-following by analysts with industry-specific expertise. There is also more credible disclosure of operational and financial details of the now separated independent entities. These improvements in firm transparency lead to better recognition of value by the market. Although there is such separation of entities in asset sales and equity carve-outs, these are costly modes of divestiture for the firm since they involve the valuation and sale of undervalued assets prior to separation of divisions and correction of undervaluation. Spin-offs do not impose this cost because there is no sale of assets prior to separation. Our formal model shows that conglomerates needing to raise capital, but undervalued because of information asymmetry, will find it optimal to separate their divisions through a spin-off, eliminate the undervaluation, and then raise capital once the undervaluation is corrected.
A mindset of entrepreneurship for sustainability
Authors: Mo-Ching Yeung Shirley
Published: December 2016

This study focuses on exploring the elements needed for entrepreneurship education in the future for generating economic, social and environmental sustainability for the community and for developing future leaders through understanding the existing entrepreneurship related policies, programmes, modules and the perception of teenagers of entrepreneurship skills to realise the importance of a mindset of entrepreneurship and the ways of integrating multidisciplinary knowledge for developing entrepreneurship spirit to meet the challenges of the future. This topic has not been comprehensively explored in the past. After conducting quantitative analysis on 95 undergraduate students of a postsecondary institution in Hong Kong on entrepreneurship skills, the regression results presented in this paper found “entrepreneurship skills include implementation skill” can explain about 33percent of the change in the dependent variable of “sustainable skill sets include building a positive mindset”. And, the mean scores of “entrepreneurship skills include creativity and risk-taking are the same as 4.02 out of a 5-point scale while “dislike handling paperwork with details”, “dislike facing people I don’t know” and “dislike being challenges” received the lowest scores of 2.6, 2.7 and 2.7 respectively. With regard to the qualitative analysis of existing entrepreneurship related programmes, it is found that business, management, finance and contemporary issues are the common elements in existing programmes of which the skills of creativity, risk-taking, socialization, handling details and challenges are lacking. When analysing the meeting notes of UNESCO, APEID in February, 2015 of nine countries (India, Pakistan, Sri Lanka, Indonesia, Malaysia, Philippines, China Hong Kong, Japan, and Republic of Korea), there is a trend on the importance of entrepreneurship and innovation mindset with three common concerns, that is, a lack of competent teachers teaching entrepreneurship programmes, a lack of industry exposure and a lack of government support. This paper highlights the key elements of future entrepreneurship related programmes for sustainability. Both educators and policy makers not only need to respond to the ecosystem of entrepreneurship education, but also need to co-produce relevant and meaningful entrepreneurship related modules and programmes which focus on soft skills development for building a positive mindset for handling challenges of the future
Monitoring the efforts versus aligning the incentives of managers with those of their stakeholders
Authors: Toukan Amjad
Published: December 2016

I examine the case where a firm bids on a private contract. To win the award, the firm may choose to comply with a demand by the corrupt manager for a share of the value of the project to avoid being excluded from trade. My analysis shows that in countries with weak enforcement of property rights and under the prevalence of corruption, we will arrive at an equilibrium that is sub-optimal in the sense that stakeholders’ welfare is not maximized. My analysis also shows that the optimal way to avoid this sub-optimality is to align managers’ incentives with those of their stakeholders.
Examining the relationship between CEO remuneration and performance of major commercial banks in South Africa
Authors: Khumalo Mahlomola , Masenge Andries
Published: December 2016

The relationship between CEO remuneration and firm performance continues to receive much attention. Although the focus of most of the studies is across sectors, attention is increasingly being directed towards the banking industry. At the same time, controversy around what is deemed excessive remuneration of CEOs in the light of not so impressive firm performance across sectors continues. The 2008 global financial crisis and subsequent problems in the banking industry have increased interest in the dynamics of CEO remuneration and bank performance. This study, which examines the relationship between CEO remuneration and bank performance in South Africa, aims to bring a new perspective to the on-going research and debate. The data used is for the years 2008 – 2013, and a purposive sampling method was employed to select a sample frame that consists of five major commercial banks in South Africa. The results suggest that not all measurement instruments used confirmed that a relationship between CEO remuneration and bank performance existed. In the overall, the results of the study do show that the remuneration of the CEO in the banking industry is such that it does have a significant influence on the performance of a bank.
Ownership, corporate governance and mandatory tax disclosure influencing voluntary financial disclosure in Indonesia
Authors: Probohudono Agung Nur , Sudaryono Eko Arief , Sumarta Nurmadi Harsa , Ardilas Yonatan
Published: December 2016

This study examines the impact of ownership, corporate governance and mandatory tax disclosure on voluntary financial disclosure in Indonesia using 102 Indonesian listed companies in the period of 2009 to 2012, a total sample is 408 annual reports. The results show that proportion of independent director, managerial ownership, institutional ownership, foreign ownership and mandatory tax disclosure are assosiated with voluntary financial disclosure. Analysis reveals a moderate level of 59,90% score of disclosure in the period of 2009 to 2012 in Indonesian listed companies. Statistical analysis shows that the lowest disclosure score is in 2009 with the “Projected Information” as the subcategory of the disclosure. The highest voluntary financial disclosure is in 2012 with the “stock price information” as the subcategory of the disclosure. This study implies that ownership, corporate governance and mandatory tax disclosure are the key factors to explain communicating companies’ voluntary financial disclosures.
Effect of electrospinning parameters on the air filtration performance using electrospun polyamide-6 nanofibers
Authors: Aliabadi Majid
Published: December 2016

Due to their high filtration efficiency and low basis weight nanofibrous filters are suitable for filtration applications. The objective of this study was to investigate the effect of electrospinning parameters including polymer solution concentration (10-15 wt.%), applied voltage (15-25 kV) and tip-collector distance (7.5-12.5 cm) on the filtration efficiency of polyamide (PA) nanofibers. The morphology of the PA nanofibers was characterized using scanning electron microscope (SEM) analysis. The SEM image results indicated that the average fiber diameter of PA nanofibers was 220 nm at PA solution concentration of 12.5 wt.%, applied voltage of 20 kV, tip-collector distance of 10 cm, flow rate of 0.5 mL h-1, temperature of 25 ?C and humidity of 40%. The obtained results showed that the highest quality factor and efficiency of 7.02?10-2 Pa-1 and 96% were optimal parameters for nanofibrous filters during 30 and 240 min of electrospinning time, respectively. The presented study showed that the morphology optimization of nanofibers is an effective method for improvement of filtration performance.
Innovative New Apps and Uses for the Accounting Classroom
Authors: Paz Veronica
Published: December 2016

New instructional technologies provide educators with opportunities for student engagement and collaboration. As technology evolves, educators will spend more time identifying and testing new platforms. This instructional resource paper reviews several recent innovative technologies by providing brief descriptions, pricing, and current and potential uses. More specifically, this paper examines Doceri and DisplayNote in detail. My results from analyzing exam scores and course grades identified that the use of Doceri improves overall course performance in an introductory managerial accounting class. Poll Everywhere is an audience response system using mobile phones, Twitter, and the web in place of clickers. Student surveys suggest that the use of the Poll Everywhere app encourages questions and class discussions. Students perceived they participated more, and the class provided more illustrative examples with the utilization of the Poll Everywhere app. Top Hat is a cloud-based classroom and student response system used to increase student engagement during lectures using cell phones, tablets, or other devices. Finally, nClass and Asana are new tools to consider for classroom adoption and future research.
Douglas versus Manning: The Ideological Battle over Medicare in Postwar Canada
Authors: Marchildon Gregory
Published: December 2016

The accepted narrative of the history of medicare in Canada does not do justice to the struggle between premiers Tommy Douglas of Saskatchewan and Ernest Manning of Alberta over two very different models of universal health coverage. Douglas and Manning were committed advocates of their respective models for ideological reasons, but these political differences had their origins in their conflicting interpretations of Christian teachings and biblical interpretation. These differences are examined in detail in order to arrive at a richer understanding of the values and the key policy design features of their respective models of medicare. Ultimately, Douglas’s model of medicare would be adopted in the rest of Canada even though Manningcare was the preferred choice of doctors, insurance companies, the business establishment, the majority of provincial governments, and fundamentalist Christians such as Manning who believed that Douglas’s model resulted in an abdication of individual responsibility and moral choice.
Revoir Emily Murphy : Première magistrate de police de tout l’Empire britannique
Authors: Méthot Mélanie
Published: December 2016

Emily Murphy a siégé à la Cour des femmes d’Edmonton de 1916 à 1931. Quatre banques de données (dossiers judiciaires, données compilées et envoyées mensuellement au Procureur de la Couronne, articles parus dans l’Edmonton Bulletin et le registre de la Prison de Fort Saskatchewan) permettent de cerner l’originalité de la carrière juridique de Murphy et de mesurer la réception de son action. Ses contemporains l’ont vue comme une femme engagée, un réformateur social qui a cherché à améliorer particulièrement la situation des femmes et des enfants. Ses biographes ont peint sensiblement le même portrait. Si elle croyait fermement qu’en tant que femme elle avait sa place dans l’appareil juridique, et qu’elle laissait entendre que sa nature maternelle changerait l’administration de la justice, son action ne permet pas de tirer une telle conclusion. Murphy a jugé près de 3800 causes au cours de sa carrière. Elle a eu tendance à imposer aux coupables des sentences plus lourdes que celles données par les autres magistrats.
Nutritional Status and Associated Factors among 24 to 59 Months old Urban Slum Children of Dhaka City
Authors: Bhuiyan Mahbubur Rahman , Ahmad Sk Akhtar , Shahidullah Md , Bhuiyan Mahfuzur Rahman
Published: December 2016

Introduction: Malnutrition is one of the leading causes of disease in children. Prevention of under nutrition is one of the priority efforts to reduce childhood mortality. About 20% of the population is forced to reside in urban slum due to rapid urbanization. Lack of basic human necessities in the urban slum, adversely affects the nutritional status resulting in poor growth and development of the slum children.Objectives: To assess nutritional status and associated factors among 24 to 59 months old urban slum children of Dhaka city in Bangladesh.Materials and Methods: This cross sectional study was conducted during the period of March 2009 to June 2009 among 24 to 59 months old children of Vashantek slum of Dhaka. A total of 207 children who were available along with their mother during data collection period, were included as the study participants. For data collection face to face interview of the mother was performed and to determine the nutritional status of children anthropometric measurement was carried out.Results: Among the total 207 children, 54.1% were male and 45.9% were female. The mean age± standard deviation of the children was 43.6±11.0 months. As per Z-score of National Centre for Health Statistics (NCHS) reference classification, 45.4% children were underweight, 48.3% were stunted and 28.1% were wasted. Majority of the malnourished children were within 46 months of age. There was a little difference in nutritional status between male and female children. As per immunization schedule, 85.0% of the children completed their immunization. A higher proportion of the underweight children (57.7%) were not exclusively breastfed in comparison to that of the wasted children (42.3%). Moreover, it was revealed that there was a positive association between incomplete immunization and underweight, stunting and wasting (p<0.05). The study also showed that there was an association between history of absence of exclusive breast feeding and underweight (p<0.005) and wasting (p<0.001) status of the children.Conclusion: The study revealed that none of the slum children had normal nutrition, all of them were suffering from malnutrition and majority of them had stunted growth or were underweight. As the slum children are a part of urban society and will be the future generation, it is expected that the finding of this study will sensitize the policy makers to formulate policy and undertake measures to prevent malnutrition amongst the slum children.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 14-18
Socio-demographic Profile of Homicidal Deaths of 3005 Post-Mortem Cases
Authors: Al Azad Md Abdus Samad , Rahman Muhammad Zubaidur , Ahmad Mushtaq , Majumdar Md Rakib Uddin
Published: December 2016

Introduction: Homicide is a legal term for any killing of a human being as a result of the conduct of another. There has been a global increase in homicide and it causes over 500,000 deaths per year worldwide. Throughout the world deaths due to firearm weapons have been increased tremendously. Depending on the circumstances of the death, homicides can be divided into murder, manslaughter, justifiable homicide, killing in war, euthanasia and execution.Objectives: To find out socio-demographic features of homicidal deaths in some part of Dhaka city.Materials and Methods: A record based cross-sectional study includes 506 cases of homicide out of the total of 3005 medico-legal autopsies conducted at Forensic Medicine Department of Dhaka Medical College during the year of March 2006 to February 2007. Data were collected using a pre-designed schedule from Post mortem registers and reports. The cases have been labeled as homicide on the basis of autopsy and police inquest report. All the data were collected in a predefined data collection sheet and necessary statistical analyses were performed by using SPSS (Statistical Package for Social Science) software.Results: A total number of 3005 medico-legal autopsies were conducted, of them 1594 (53.04%) cases were accidents, 786 (26.15%) cases were suicide, 506 (16.84%) cases were homicide, undetermined cases were 88 (2.93%) and 31 (1.04%) cases were natural deaths. Of them 190 (37.55%) were caused by firearms. Other methods used for homicide were 97 (19.17%) cases by blunt weapons, 82 (16.21%) by sharp cutting weapons, 49 (9.68%) by stab injuries. Most of the victims 188 (37.15) were in the age group of 21-30 years followed by 110 (21.74%) in the age group of 31-40 years. In 447 (88.33%) cases the victims were male and 480 (94.86%) were Muslims.Conclusion: Homicide is a relatively rare offence than accidents or suicides but it is one of the most notifiable crimes in country as they are widely publicized by the media due to their severity and visibility. Homicidal deaths, mostly due to fire arms have increased substantially in the last decade. Strict measures should be taken to monitor and control the possession of illegal fire arms.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 30-33
Neonatal Gastric Perforation
Authors: Islam Abu Daud Md Shariful , Aziz Md Abdul , Shahjahan Md , Ali Md Ayub
Published: December 2016

Introduction: Neonatal Gastric Perforation is a rare but life threatening condition. Its incidence is reportedly to be 1 in 5000 live births. In most cases, the underlying cause could not be precisely determined. Prematurity, low birth weight, mechanical stress, and male gender are important factors.Objectives: The objective of this study is to share the experience of neonatal gastric perforation in Dhaka Shishu Hospital with regard to etiology, clinical presentation and surgical outcome.Materials and Methods: This retrospective study of seven neonates with Gastric Perforation was carried out at Dhaka Shishu Hospital from July 2008 to June 2011. The data reviewed included birth weight, gestational age at birth, age at presentation, clinical manifestations, pathological findings and outcome.Results: There were 5 male and 2 female neonates among them 3 were mature and 4 were premature. The average birth weight was 2.67 kg. Associated anomalies were present in 2 neonates (28.57%). Four patients had perforations in the greater curvature of stomach (57.14%), 2 in the anterior wall (28.57%), and 1 in the posterior wall (14.28%). The overall mortality in our series was 57.14%. The overall mortality of reported series was 48.91%. Among them thirty three were premature with 75.75% mortality, and 59 were term neonates with 33.89% mortality.Conclusion: Premature and low birth weight neonates are at increased risk of gastric perforation as well as mortality from it.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 34-37
A Study of Nail Changes in Various Dermatosis
Authors: Karim ATM Rezaul , Sadeque Shayesta Parvin , Khan Md Abdul Latif , Hasan Md Sayeed , Al Azad Md Abdus Samad , Siraj Md Shajahan , Kabir Md Humayun , Begum Syeda Tania
Published: December 2016

Introduction: Nails act as a window to diagnosis of skin diseases. Various dermatosis affect the nails and the severity of the skin disorder is reflected in the nails. Nail changes are seen in various dermatosis like psoriasis, lichen planus, onychomycosis, collagen vascular disorders, vescicobullous disorders and other papulosquamous disorders.Objectives: The objective of this study is to see the abnormal nail changes in patients reporting to the Department of Dermatology and Venereology in Combined Military Hospital, Comilla.Materials and Methods: This is a prospective study, carried out in the department of Dermatology and Venereology, Combined Military Hospital, Comilla from January 2014 to December 2014. Total 250 patients based on nail changes coming for various dermatological conditions were enrolled in this study. A detailed clinical history regarding onset, duration and associated symptoms was asked. A thorough systemic and dermatological examination was conducted and all details were recorded on a special proforma. Routine investigations like haemoglobin concentration (Hb), total leucocyte count (TLC), differential leucocyte count (DLC), ESR, platelet count, urine routine examination, serum urea and creatinine were carried out to confirm the diagnosis. Special investigations like nail clipping for bacteriological and fungal infection and skin biopsy were carried out whenever required.Results: This study showed, out of 250 patients, nail changes were seen in various dermatosis. Maximum number of patients (50%), were of onychomycosis (Fig-1) followed by 12% patients of paronychia (Fig-2), eight percent patients of Psoriasis (Fig-3), eight percent patients of lichen planus (Fig-4) and four percent patient were of Twenty nail dystrophy(Fig-5). Out of 20 patients of psoriasis the most common changes were pitting, subungual hyperkeratosis, onycholysis and discoloration. Out of 20 cases of lichen planus, the most common changes were longitudinal ridging, pterygiumand onycholysis. Twenty nail dystrophy was seen in 10 cases and the commonest cause of twenty nail dystrophy was idiopathic in 40% cases, psoriasis in 30% cases, lichen planus in 20% cases and alopecia areata was seen in 10% cases.Conclusion: A variety of nail changes can occur in various dermatological, systemic and other conditions. The nail unit is capable of only a limited number of reaction patterns; therefore, many diseases share similar changes, but correlation of the nail changes helps dermatologist to reach conclusive diagnosis. Nails remain an under studied and yet quiet accessible structure that lends itself for examination and evaluation. Hence truly said that nails are the windows through which one can look into the health of the patient.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 38-44
Management of a Critical Case of Double Outlet Right Ventricle (DORV) and Cerebral Abscess by Multiple Interventions
Authors: Begum Nurun Nahar Fatema , Sarker Ferdousur Rahman , Begum Maksuda , Yesmin Tamanna , Hossain Billal , Ferdous Jannatul , Hossain Jahangir , Salek Md Al Amin
Published: December 2016

Tetralogy of Fallot (TOF) is the commonest type of cyanotic congenital heart disease which accounts for 10% of all congenital heart disease. Delay in surgical treatment leads to polycythaemia, cerebral abscess, thrombotic episodes etc. Corrective surgery in a case with cerebral abscess always has risk of intracranial hemorrhage during bypass1. We are hereby reporting a case of TOF who had multiple cerebral abscess managed with burr hole operation and extra ventricular drainage. Later 5 coronary stents were placed in Right Ventricular Outflow Tract (RVOT) to Main Pulmonary Artery (MPA) to overcome infundibular and valvular stenosis and thus reducing right to left shunt and cyanosis. This is the first ever palliation with RVOT stenting in a case of Double Outlet Right Ventricle (DORV), Ventricular Septal Defect (VSD), Pulmonary Stenosis (PS) with cerebral abscess where surgery was contraindicated at that time and patient condition was unstable. Later on she had bidirectional Glenn shunt on 8th December 2015 by Saudi charity team.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 81-84
Primary T-cell Non-Hodgkins Lymphoma Presenting as a case of Testicular Mass
Authors: Horaira SM Abu , Badruddoza SM , Alam Mahbubul , Islam SK Jaynul , Shah Md Kabiruzzaman
Published: December 2016

Introduction: T-cell lymphoma is a very rare tumor. Only a few cases have been reported in world literature. It involves the testis infrequently, which deserves special attention because of the poor prognosis and the need to make an appropriate diagnosis, which can lead to a better therapeutic strategy.Case presentation: A 34-year-old man presented with left testicular swelling for past four months. The swelling was painless, hard and rubbery. Testicular ultrasound showed diffuse increase in size of the testicle, with alteration in its echogenicity. FNAC was done and the diagnosis was Non-Hodgkins lymphomas. The patient underwent orchidectomy and basing on histopathological and immunohistochemical tests, a peripheral T-cell lymphoma, not otherwise specified was diagnosed.Conclusion: Testicular peripheral T-cell lymphomas are rare and aggressive cancers which is clinically different from seminoma and other non-neoplastic conditions.Journal of Armed Forces Medical College Bangladesh Vol.11(1) 2015: 89-92
Moving Mesh Strategies of Adaptive Methods for Solving Nonlinear Partial Differential Equations
Authors: Gao Qinjiao , Zhang Shenggang
Published: December 2016

This paper proposes moving mesh strategies for the moving mesh methods when solving the nonlinear time dependent partial differential equations (PDEs). Firstly we analyse Huang’s moving mesh PDEs (MMPDEs) and observe that, after Euler discretion they could be taken as one step of the root searching iteration methods. We improve Huang’s MMPDE by adding one Lagrange speed term. The proposed moving mesh PDE could draw the mesh to equidistribution quickly and stably. The numerical algorithm for the coupled system of the original PDE and the moving mesh equation is proposed and the computational experiments are given to illustrate the validity of the new method.
University Knowledge Transfer Offices and Social Responsibility
Authors: Martín-Rubio Irene , Andina Diego
Published: December 2016

Numerous studies and reviews about University Knowledge Transfer Offices (UKTO) have been written, but there are few that focus on Social Responsibility (SR). We present a systematic review of the research on both fields. We consider not only logics from agency theory and resource-based view, but also the dynamic approach from institutional theory, as they aim to generate sustainable economic and social value. The evolution of Knowledge Transfer Offices depends on their role as brokers of collaborations among different stakeholders, according to their mission and capacity to confront the innovation gap. We follow the line of SR viewed as a response to the specific demands of large stakeholders. Building upon recent conceptualizations of different theories, we develop an integrative model for understanding the institutional effects of the UKTO on university social responsibility.
Quorum Sensing and the Use of Quorum Quenchers as Natural Biocides to Inhibit Sulfate-Reducing Bacteria
Authors: Scarascia Giantommaso , Wang Tiannyu , Hong Pei-Ying
Published: December 2016

Sulfate-reducing bacteria (SRB) are one of the main protagonist groups of biocorrosion in the seawater environment. Given their principal role in biocorrosion, it remains a crucial task to develop strategies to reduce the abundance of SRBs. Conventional approaches include the use of biocides and antibiotics, which can impose health, safety, and environmental concerns. This review examines an alternative approach to this problem. This is achieved by reviewing the role of quorum sensing (QS) in SRB populations and its impact on the biofilm formation process. Genome databases of SRBs are mined to look for putative QS systems and homologous protein sequences representative of autoinducer receptors or synthases. Subsequently, this review puts forward the potential use of quorum quenchers as natural biocides against SRBs and outlines the potential strategies for the implementation of this approach.
Photonic Packaging: Transforming Silicon Photonic Integrated Circuits into Photonic Devices
Authors: Carroll Lee , Lee Jun-Su , Scarcella Carmelo , Gradkowski Kamil , Duperron Matthieu , Lu Huihui , Zhao Yan , Eason Cormac , Morrissey Padraic , Rensing Marc , Collins Sean , Hwang How , O’Brien Peter
Published: December 2016

Dedicated multi-project wafer (MPW) runs for photonic integrated circuits (PICs) from Si foundries mean that researchers and small-to-medium enterprises (SMEs) can now afford to design and fabricate Si photonic chips. While these bare Si-PICs are adequate for testing new device and circuit designs on a probe-station, they cannot be developed into prototype devices, or tested outside of the laboratory, without first packaging them into a durable module. Photonic packaging of PICs is significantly more challenging, and currently orders of magnitude more expensive, than electronic packaging, because it calls for robust micron-level alignment of optical components, precise real-time temperature control, and often a high degree of vertical and horizontal electrical integration. Photonic packaging is perhaps the most significant bottleneck in the development of commercially relevant integrated photonic devices. This article describes how the key optical, electrical, and thermal requirements of Si-PIC packaging can be met, and what further progress is needed before industrial scale-up can be achieved.
Phase- and Workload-Dependent Changes in Corticospinal Excitability to the Biceps and Triceps Brachii during Arm Cycling
Authors: Spence Alyssa-Joy , Alcock Lynsey , Lockyer Evan , Button Duane , Power Kevin
Published: December 2016

This is the first study to examine corticospinal excitability (CSE) to antagonistic muscle groups during arm cycling. Transcranial magnetic stimulation (TMS) of the motor cortex and transmastoid electrical stimulation (TMES) of the corticospinal tract were used to assess changes in supraspinal and spinal excitability, respectively. TMS induced motor evoked potentials (MEPs) and TMES induced cervicomedullary evoked potentials (CMEPs) were recorded from the biceps and triceps brachii at two positions, mid-elbow flexion and extension, while cycling at 5% and 15% of peak power output. While phase-dependent modulation of MEP and CMEP amplitudes occurred in the biceps brachii, there was no difference between flexion and extension for MEP amplitudes in the triceps brachii and CMEP amplitudes were higher during flexion than extension. Furthermore, MEP amplitudes in both biceps and triceps brachii increased with increased workload. CMEP amplitudes increased with higher workloads in the triceps brachii, but not biceps brachii, though the pattern of change in CMEPs was similar to MEPs. Differences between changes in CSE between the biceps and triceps brachii suggest that these antagonistic muscles may be under different neural control during arm cycling. Putative mechanisms are discussed.
Stand-Off Device for Plastic Debris Recognition in Post-Blast Scenarios
Authors: Spizzichino Valeria , Caneve Luisa , Colao Francesco
Published: December 2016

The fast analysis of crime scenes is a very critical issue for investigators that should collect, as much as possible, all and only meaningful evidence, and rapidly bring back to normality the involved area. With the scope to respond to the end user’s requirements, the project FORLAB (Forensic Laboratory for in-situ evidence analysis in a post blast scenario) has set, as its main goal, to develop a system of sensors for fast screening of post-blast scenes. In this frame, a new sensor based on laser induced fluorescence has been developed for standoff individuation and localization of plastic debris in post-blast scenarios. The system can scan large areas in short times (in some cases, minutes) providing real-time images of the scene where material discrimination is highlighted. In fact, the combined use of a laser source with a high repetition rate and of a signal collection setup based on a fixed intensified charged coupled device (ICCD) with a large field of view has allowed for the brief duration of the scanning process. In addition, dedicated software elaborates the fluorescence data obtained from the targets and retrieves a chemical characterization useful for material recognition.
Quantum Thermodynamics with Degenerate Eigenstate Coherences
Authors: Bulnes Cuetara Gregory , Esposito Massimiliano , Schaller Gernot
Published: December 2016

We establish quantum thermodynamics for open quantum systems weakly coupled to their reservoirs when the system exhibits degeneracies. The first and second law of thermodynamics are derived, as well as a finite-time fluctuation theorem for mechanical work and energy and matter currents. Using a double quantum dot junction model, local eigenbasis coherences are shown to play a crucial role on thermodynamics and on the electron counting statistics.