bluuebunny/crossref_metadata_2025_split huggingface dataset:
De RJ-richtlijnen als verslaggevingsstandaard in de toelichting van de jaarrekening
Authors: Hardeman Erwin 
Published: October 2019

Volgens art. 2:362 lid 10 BW dient in de toelichting op de jaarrekening vermeld te worden volgens welke wettelijke verslaggevingsstandaard de jaarrekening is opgesteld. De RJ-richtlijnen van de Raad voor de Jaarverslaggeving zijn geen wettelijk erkende verslaggevingsstandaard. Hoewel het wettelijk aanknopingspunt ontbreekt is het een rapporterende rechtspersoon niet verboden om in aanvulling op de vermelding van een wettelijk toegestane verslaggevingsstandaard een verwijzing naar deze richtlijnen in de jaarrekening op te nemen.
Resultaten uit dit empirisch onderzoek onder middelgrote controleplichtige rechtspersonen over verslagjaar 2016 laten zien dat het geheel niet vermelden van een verslaggevingsstandaard in de jaarrekening voorkomt (8%). Verder blijkt dat er in bijna de helft van de jaarrekeningen gecontroleerd door accountantsorganisaties zonder een OOB-vergunning een verwijzing naar de RJ-richtlijnen als verslaggevingstandaard plaatsvindt (49%). Bij rechtspersonen die worden gecontroleerd door accountantsorganisaties met een OOB-vergunning wijkt de mate van verwijzing af van niet-OOB-vergunninghouders. ‘Next 5-accountantsorganisaties’ – zijnde niet-Big 4 OOB-vergunninghouders – verwijzen meer naar de RJ-richtlijnen (57%). In jaarrekeningen met betrokkenheid van de ‘Big 4-accountantsorganisaties’ komt een verwijzing naar de RJ-richtlijnen beduidend minder vaak voor (28%). De meest voorkomende type verwijzing naar de RJ-richtlijnen is deze naar de ‘stellige uitspraken’ van de Raad voor de Jaarverslaggeving (72%).
De onderzoeksbevindingen zijn voor mij aanleiding om aan te bevelen een bovenwettelijke verwijzing, zoals de RJ-richtlijnen, niet te verantwoorden in de jaarrekening omdat daar geen wettelijke verplichting voor bestaat en complicerend werkt voor zowel gebruikers van de jaarrekening als controlerend accountants.
THE PAYNE EFFECT: PRIMARILY POLYMER-RELATED OR FILLER-RELATED PHENOMENON?
Authors: Warasitthinon Nadhatai , Genix Anne-Caroline , Sztucki Michael , Oberdisse Julian , Robertson Christopher G. 
Published: October 2019

ABSTRACT
The hysteretic softening at small dynamic strains (Payne effect)—related to the rolling resistance and viscoelastic losses of tires—was studied as a function of particle size, filler volume fraction, and temperature for carbon black (CB) reinforced uncrosslinked styrene–butadiene rubber (SBR) and a paste-like material composed of CB-filled paraffin oil. The low-strain limit for dynamic storage modulus was found to be remarkably similar for CB-filled oil and the CB-filled SBR. Small-angle X-ray scattering (SAXS) measurements on the simple composites and detailed data analysis confirmed that the aggregate structures and nature of filler branching/networking of carbon black were virtually identical within oil compared to the high molecular weight polymer matrix. The combined dynamic rheology and SAXS results provide clear evidence that the deformation-induced breaking (unjamming) of the filler network—characterized by filler–filler contacts that are percolated throughout the material—is the main cause for the Payne effect. However, the polymer matrix does play a secondary role as demonstrated by a reduction in Payne effect magnitude with increasing temperature for the CB-reinforced rubber, which was not observed to a significant extent for the oil–CB system.
Multicultural Education of Students as an Important Part of Education
Authors: Ishmuradova Izida I. , Ishmuradova Alfiya M. 
Published: October 2019

This article is about the improvement of the cross-cultural interaction of students. It is dealt with some country studies projects. It is shown that country studies projects have a positive effect on the process of teaching students. The content of this article can be used to improve the process of teaching a foreign language. results showed that Multicultural competencies of the students are the component of the professional competencies. Country studies projects, namely: creative works and country studies educational festivals are the effective basis for the formation of multicultural competencies of students.
A Teachers Perception on Localization of Curriculum with Emphasis on Social Studies Lesson
Authors: Laeen Shiva Jalayeri , Ayati Mohsen , Sani Hossein Jafari , Booreng Mohammad Akbari 
Published: October 2019

The aim of this study understands teacher perceptions of the localization of curriculum of primary school. on the social Study Lessons. The methodological approach of this study is to investigate phenomenology as a qualitative method. The potential contributors were the native teachers of the Kalat city (Laeenno) in the 1397 which 19 participant were selected.. Data were collected using face-to-face interviews and were analyzed by Glaserian seven phases. Reliability was achieved through three criteria: being acceptable, being trustful and verifiability. The findings show that the current performance of students end up in lack of incentive, leaving school, shallow learning, the inefficiency of current performance of teachers, interruptions in communication, One-way interaction, and the challenges of localization is denial of the cultural diversity of politicians, non-native content (centralized knowledge), Lack of in-service courses, the time challenge, recruiting non-native teachers, the lack of comprehensive studies of sub-cultivated areas, immigration, executive challenge, School space and lack of a template from native syllables, and the consequences of localization for teachers is contentment of teaching, Creating and improving communication and promoting native culture, and the consequences of localizing for students is: protecting from native culture, Creating a motivation to learn and absorb and stay in the classroom and school. Finally, teachers' strategies about localization of Klein’s nine elements in the curriculum of social studies were identified.
Alternative Medicine and Oncology: Erroneous Biochemical Failure Following Herbal Supplementation in Early-Stage Prostate Cancer
Authors: Abel Stephen , Renz Paul , Hasan Shaakir , White Richard , Dawodu Dideolu , Wegner Rodney E. , Fuhrer Russell 
Published: October 2019

AbstractProstate-specific antigen (PSA) levels are routinely surveilled after oncologic intervention in patients with prostate cancer. Occasionally, PSA levels are elevated because of factors unrelated to disease recurrence, such as herbal supplement use. False-positive PSA elevations may confound the clinical picture and subsequent decision-making processes, potentially leading to unnecessary diagnostic and therapeutic interventions. In this case report, a patient with low-risk prostate cancer who was treated with low-dose-rate interstitial brachytherapy presented several years after treatment with an erroneously elevated PSA level after taking an herbal supplement. This case highlights the importance of a holistic approach to patient care, whereby tactful assessment of the psychosocial and spiritual aspects of health led to the identification of an uncommon but potentially morbid entity.
The Botany of Mungo Park’s Travels in Africa, 1795-1806
Authors: Wilson R. Trevor 
Published: October 2019

Mungo Park journeyed through West Africa during 1795-1797 and 1805-1806. The first journey was ostensibly purely geographical whereas the second journey was geographical plus the examination of British trade possibilities with the interior. His main brief was to discover the source and outlet of the River Niger. On both journeys he departed from the current Gambia, through Senegal and Mali the first time, and on to Niger and Nigeria the second. He was the first European to see the Niger, at Segou (Mali), and noted its eastward flow (prior speculation considered it flowed westwards). Botany was not in his brief but on both journeys he noted the vegetation and its use. He brought new facts to Britain’s intellectual establishment including describing the preparation of indigo dye and its use in spinning and weaving. His ‘discovery’ of the shea butter tree – given the specific epithet Butyrospermum parkii – is his outstanding contribution to botany. He also contributed to science the locust bean Parkia biglobosa and another indigenous multipurpose tree Pterocarpus erinaceus. Many of Park’s plants are important in regional agroforestry systems and continue to provide food and non wood forest products to the benefit of people and livestock.
Effect of Climate Change in the Stream Flow, Crop Yields and NP Levels at White Oak Bayou Watershed Using SWAT simulation: A Case Study
Authors: Magbalot-Fernandez Alminda , He Qianwen , Molkenthin Frank 
Published: October 2019

Projected changes in temperature due to global climate change may have serious impacts on hydrologic processes, water resources availability, irrigation water demand, and thereby affecting the agricultural production and productivity. Therefore, understanding the impacts of climate change on crop production and water resources is of utmost importance for developing possible adaptation strategies. The White Oak Bayou, one of the several waterways that give Houston, Texas, United States its popular nickname "The Bayou City" was selected in this case study.
SWAT model is process based and can simulate the hydrological cycle, crop yield, soil erosion and nutrient transport. It is operated with an interface in ArcView GIS using raster or vector datasets including the digital elevation model (DEM), soil properties, vegetation, LULC, and meteorological observations observed which were derived from the Consortium for Geospatial Information, National Cooperative Soil Survey, National Land Cover Database 2006, NCEP Climate Forecast System Reanalysis and USGS website in 2005-2008. The climate change scenario was based on the projected increase in temperature by the IPCC by 2100.
This case study showed a decrease in streamflow from observed actual scenario (2005-2008) to projected increase of 4°C temperature in future climate change scenario by 2100. The evapotranspiration increased but there was a decrease in surface runoff and percolation.
Moreover, there were greater average plant biomass and more average plant yields. Hence, the nitrogen and phosphorus uptake and removed in yield increased. Thus, the total nitrogen decreased while the total phosphorus is zero indicating loss of the Phosphorus content in the soil. Yet, this case study needs to be validated and calibrated with actual data to support the projected outcome.
Biostratigraphic and Paleoenvironmental Characterization of Cretaceous Carbonate Deposits in the Ivorian Offshore Sedimentary Basin, Côte d'Ivoire
Authors: Cyrille Yao Kouadio , Kouadio Gbangbot Jean-Michel , Eric Diangone , Sylvain Monde , Bruno Digbehi Zéli , Victor N’da Loukou 
Published: October 2019

The biostratigraphic characterization of the Cretaceous carbonate levels of the offshore sedimentary basin of Côte d'Ivoire was made possible by a palynological and micropaleontological study of two drilling cutting (SN-X and DH-X). These sediments provided a rich microfauna consisting of species such as Ticinella madecassiana, Ticinella primula, Ticinella raynaudi and Ticinella roberti associated with a rich microflora composed of spores and pollen grains such as Appendicisporites potomacensis, Cicatricosisporites venustus, Appendicisporites baconicus, Ephedripites sp., Schizea certa and Elaterosporites klaszi characterizing the upper Albian.
This study highlights several stages including the Cenomanian foraminifera Globigerinelloides bentonensis, Globigerinelloides caseyi, and pollen grains Steevesipollenites cupuliformis, and Ephedripites barghornii and Turonian by the planktonic foraminifera Heterohelix moremani, Hedbergella planispira, Whiteinella archaeocretacea, Whiteinella baltica.
The lower Senonian is marked by the planktonic foraminifera Hedbergella delrioensis, Heterohelix globulosa, Heterohelix reussi, and the dynocyst Oligosphaeridium complex and Dinogymnium westralium. The Campanian is evidenced by the presence of the dinocysts Circulodinium distinctum and Hystrichodinium pulchrum.
Thanks to the lithological and biostratigraphic analysis of these carbonate sediments, the palaeo-provinces have been determined and are located in the internal, medium or external neritic domains. Massive limestones were established between the upper Albian and the lower Senonian. The matrix is generally present in the lower and medium Albian. The full carbonate sedimentation occurs between the medium Albian and the lower Senonian, with a maximum in the upper Albian.
The Diagnostic Value of the Glucose Curve in Individuals with and without Diabetes
Authors: El-Gareb Mohamed S. , El-Naggar Mohamed N. 
Published: October 2019

Aim: Of this study is to demonstrate the importance of glucose curve test in monitoring pre and post-meal variation in diabetic and normal individuals.
Methodology: The individuals subjected to this study mainly grouped in two categories the (DM2 group) and the (Control group), they instructed to came fasting at which blood sample will be collected in EDTA and blank tube then after 30 min. the first post-prandial blood sample collected and then after every 1,2,3,4,5,6,7,8 hours blood sample collected subsequently, then serum separated from each sample (except the EDTA tube) analysed biochemically for glucose and glycated haemoglobin HbA1c (from EDTA tube).
Result: We found that, the calculated glucose based on mean glycated haemoglobin HbA1c% results underestimate the real concentrations all over the glucose curve in control group but in DM2 group it underestimate the mean and some actually measured concentration in some points of the curve which adds more burden on the diabetic patient and the responsibility of adjusting the dose and time of administration.
Conclusion: from our prospect we recommend the use of blood glucose curve as a monitoring and diagnostic tool generally for glucose metabolism in normal, pre-diabetic, diabetic and uncontrolled diabetic patients before and during therapeutic conditions.
Effectiveness Test of Orchid Mycorrhizal Isolate (Ceratorhiza and Trichoderma) Indonesia and Its Role as a Biofertilizer
Authors: . Mahfut , Daryono Budi Setiadi , Indrianto Ari , Somowiyarjo Susamto 
Published: October 2019

Aim: The existence of Orchid Mycorrhizal Fungi (OMF) has a role to stimulate growth and support the supply of orchid nutrition as a biofertilizer agent. This study aimed to determine the association of mycorrhizal with Phalaenopsis amabilis (L.) Blume which was carried out through the effectiveness test of two Indonesian orchid mycorrhizal isolates i.e. Ceratorhiza and Trichoderma.
Study Design: This study consisted of 4 treatments. Each treatment was repeated 3 times, each repetition of 5 plantlets, so that the total plantlet used was 60.
Place and Duration of Study: Laboratory of Plant Biotechnology, Department of Biology, Universitas Gadjah Mada, Indonesia, between June 2017 and April 2018.
Methodology: The method of inoculating orchid mycorrhizal by placing a plantlet in a petri dish containing orchid mycorrhizal for 1, 2, 3, and 4 days. Then plantlets are grown on sterile moss growing media and acclimatized in a greenhouse. Observation of each treatment is carried out every day for the next month. Observation variables include the number of initial and final roots, the number of live and dead roots, and the number of living and dead plants.
Results: The results of the orchid mycorrhizal induction test showed that the Ceratorhiza inoculation treatment showed a fluctuation in the mean increase in the number of final roots, live roots, dead roots, and dead plantlets that were higher than the Trichoderma inoculation treatment. The results also showed that the best inoculation time on Ceratorhiza and Trichoderma was day 3 and 4. The adaptation process had the effect of increasing the number of dead roots in weeks 1 and 2. The adaptation process stopped at the beginning of week 4 with the number of new roots appearing a lot.
Conclusion: Orchid mycorrhizal Ceratorhiza shows the value of effectiveness test compared with Trichoderma. The results of this study are expected to be basic information in efforts to cultivate natural orchids in Indonesia.
Path Coefficient Analysis of Some Prominent Agronomic Traits in Castor (Ricinus communis L.) Germplasm
Authors: Mullualem Atinafu Destaw , Alayachew Shiferaw Alemu , Jida Zerihun 
Published: October 2019

Background and Objective: Castor (Ricinus communis L.) is a diploid plant with chromosome number of 2n=20 which belongs to family of Euphorbiaceous and genus Ricinus. Correlation alone is not efficient for variability studies. So, it should be in conjugation with Path co- efficient analysis to know the direct and indirect effects. This study was conducted to assess the role of evaluating path coefficient analysis in castor.
Materials and Methods: A Field experiment was carried out to determine direct and indirect effects of yield and its components in castor accessions at Melkassa, central rift valley of Ethiopia under irrigation in 2014. The experiment was conducted using a randomized complete block design with 3 replications and a total of 48 castor accessions were evaluated.
Results: Number of capsules per plant, number of primary branches per plant, length of inter node and hundred seed weight had exerted positive direct effect for both at phenotypic and genotypic path analysis.Phenotypic and genotypic path analysis showed that the number of capsules per plant, number of secondary branches per plant, length of inter node, days to 50% second flowering and seed yield exhibited positive direct effect on oil content.
Conclusion: Thus, traits like number of capsules per plant, number of secondary branches per plant, length of inter nod and days to 50% second flowering should be given emphasis in improving seed yield.
‘Exquisite Atmography’: theories of the world and experiences of the weather in a diary of 1703
Authors: GOLINSKI JAN 
Published: July 2002

This paper describes and analyses a hitherto unknown document of considerable historical significance: a narrative diary of the weather for every day of the year 1703. Available evidence enables us to assign the authorship of the document, with a high degree of probability, to an Oxford graduate residing in rural Worcestershire. The text presents plentiful natural philosophical speculations about the causes of meteorological phenomena, drawing both upon the ideas of leading scientific thinkers and upon vernacular lore concerning the weather. Furthermore, the diarist composed a remarkably personal document, in a richly descriptive style, cataloguing his physiological and emotional reactions to prevailing weather conditions. The document thus represents an empathic and discursive style of meteorology, an alternative to the contemporary efforts to establish objective weather records that have previously been recognized by historians.Oft, as he travers'd the coerulean field,And mark'd the Clouds that drove before the wind;Ten thousand glorious systems would he build,Ten thousand great ideas fill'd his mind;But with the clouds they fled, and left no trace behind!James Thomson, The Castle of Indolence (1748).
BLANTYRE TRANSFORMED: CLASS, CONFLICT AND NATIONALISM IN URBAN MALAWI
Authors: McCRACKEN JOHN 
Published: July 2002

There are good reasons why the remarkable outpouring of work on

Southern African urban history that has taken place over the last twenty

years has largely bypassed Malawi. To the overwhelmingly rural character

of the Malawi economy must be added the weak impact of settler colonialism

in the interwar period and hence the failure of Blantyre, one of the oldest

colonial settlements in Central Africa, with a history going back to the

foundation of the Blantyre mission in 1876, to develop as a substantial

commercial centre. This feature was reinforced in turn by Sir Harry
Johnston's decision, taken in 1891, to site the colonial capital at
Zomba and
by the construction in 1907 at Limbe, five miles from Blantyre, of the
railway
terminus for the protectorate.Urban development in Malawi was therefore not concentrated on a single

dominant commercial and administrative centre, as was the case in neighbouring

Tanganyika. Rather it was split between three equally impoverished
settlements, containing small populations ranging in size in 1945 from

approximately 4,600 in Blantyre and Zomba to 7,100 in Limbe. Far more
Malawians, in consequence, experienced urban culture as labour migrants
in
Johannesburg or Salisbury, where an estimated 10,000 Malawians were
living in 1938, than they did working at home.
Discrepancies between observed and predicted growth

stages in wheat
Authors: KIRBY E. J. M. , WEIGHTMAN R. M. 
Published: July 2002

A model to predict wheat growth stage is briefly described. It
is

based on prediction of the number

of emerged leaves and the final number of leaves on the main shoot, and

the co-ordination between

leaf emergence and apex development, including stem elongation. The input

variables are daily

maximum and minimum temperatures, date of sowing and site latitude, from

which thermal time, vernalization and daylength are calculated.Selected growth stages were predicted for six sites in each of three

growing seasons. The differences

between observations made by independent observers and predictions were

mostly 7 days or less but

in three site–season combinations the average difference was >10
days.

Observer errors were

implicated and examined, but it is concluded that the prediction scheme
must

also have been partly responsible for the discrepancies.
The New Roman Empire: European Envisionings and American Premillennialists
Authors: HERMAN DIDI 
Published: July 2002

A unified Europe – the economic and political powerhouse of the world – looms
just over the horizon. All that is lacking is a strong personality to galvanise and
unify the various factions on the continent. And that person is coming!Charles Dyer, World News and Bible Prophecy (1993, 206)The subject of Europe, its history, politics, and integration, is an
important area of study across a range of academic disciplines and
professional spheres. Theorists and policy-makers alike have made
European developments, particularly the elements of union, a key area of
inquiry. This article seeks to explore a somewhat neglected field of
analysis – the influence of religion in shaping understandings of Europe.
In contrast to much work on Europe, my focus here is on the European
perspective of a particular group of outsiders: conservative, premillennial
Protestants in the United States.
Polysaccharide production by kefir grains during whey fermentation
Authors: RIMADA PABLO SEBASTIÁN , ABRAHAM ANALÍA GRACIELA 
Published: July 2002

Fermentation of deproteinised whey with kefir grains CIDCA AGK1 was studied focusing on polysaccharide production from lactose. Kefir grains were able to acidify whey at different rates depending on the grain/whey ratio. During fermentation, kefir grains increased their weight and a water-soluble polysaccharide was released to the media. Exopolysaccharide concentration increased with fermentation time, reaching values of 57·2 and 103·4 mg/l after 5 days of fermentation in cultures with 10 and 100 g kefir grains/l, respectively. The polysaccharide fraction quantified after fermentation corresponded to the soluble fraction, because part of the polysaccharide became a component of the grain. Weight of kefir grains varied depending on the time of fermentation. Polysaccharide production was affected by temperature. Although the highest concentration of polysaccharide in the media was observed at 43 °C at both grain/whey ratios, the weight of the grains decreased in these conditions. In conclusion, kefir grains were able to acidify deproteinised whey, reducing lactose concentration, increasing their weight and producing a soluble polysaccharide.