bluuebunny/crossref_metadata_2025_split huggingface dataset:
Uncinariasis: una causa poco común de anemia severa
Authors: Vargas Rodriguez Ledmar Jovanny , Rozo Ortiz Edwar Jassir , Szemmelveisz Erika Tatiana , Jimenez W. Jessica Paola 
Published: October 2019

La anemia se caracteriza por niveles bajos de hemoglobina. En Colombia, la anemia afecta al 27,7 % de la población. Las poblaciones más afectadas son los niños en edad preescolar, mujeres en edad reproductiva, embarazadas y personas de edad avanzada.
Caso clínico: paciente de 58 años con cuadro clínico compatible con cor anémico, que requirió transfusión sanguínea. Mediante estudios de extensión se consideró una hemorragia digestiva por uncinariasis, por lo cual se dio un manejo antihelmíntico, con lo que tuvo buena evolución clínica y paraclínica.
Discusión: hay múltiples factores de riesgo asociados con la adquisición de este parásito; se considera que esta entidad es una causa olvidada de hemorragia de vías digestivas y en algunos casos conlleva consecuencias graves como el cor anémico. El tratamiento se realiza mediante antihelmínticos, que tienen una efectividad entre el 62 % y el 92 %.
Diseño de un modelo que interpreta el concepto de marketing territorial aplicado al departamento de Santander y su área metropolitana
Authors: Rojas Lizcano Luis Alfredo , Segura Moya Adolfo 
Published: October 2019

El concepto de cadena de valor acotado por M. Porter (1990) ha descrito los modelos de desarrollo de actividades que se llevan a cabo en empresas e industrias con el ánimo de obtener un mejor rendimiento traducido en generación de valor para los públicos objetivos, por lo cual la finalidad misma de la interpretación del concepto en referencia es lograr determinar las actividades o competencias diferenciadoras que lleven a la obtención de una ventaja competitiva y con ello considerar una rentabilidad superior a otros competidores presentes en el mercado.
Pero cuando no se habla de industria, sino de un territorio visto como una zona que puede ser aprovechada para generar valor; López, Méndez y Dones (2009), identifican una relación existente entre los conceptos de marketing territorial y cadena de valor, aludiendo a que existen actividades y procesos de crecimiento económico y de desarrollo regional que generan competitividad e interacción entre actores que se encuentran en un territorio definido. Así, de acuerdo a Cotorruelo (2001), el concepto de marketing territorial se incorpora en procesos de generación de valor y su aprovechamiento obedece a la identificación de elementos diferenciadores para una determinada región y de su utilización para hacerla visible y competitiva.
Según Boisier (2006), “todos los territorios quieren ser competitivos hacia adentro y hacia afuera”, por lo cual, la construcción de una imagen positiva regional incluye estrategias encaminadas hacia la generación del desarrollo local desde aspectos económicos, sociales, ambientales y culturales, que conducen a la proliferación de nuevas oportunidades...
Responsabilidad del auditor en el fraude de la información financiera
Authors: Enciso Herrera Erika Del Mar , Enciso Herrera Leidy Johanna 
Published: October 2019

La presente investigación se llevó a cabo en Villavicencio (Meta), fue planteada con el fin de analizar la Norma Internacional de Auditoria NIA 240 para determinar cuáles son las responsabilidades del auditor cuando lleva a cabo el proceso de una revisión; las capacidades, habilidades y destrezas que debe tener para que, cuando encuentre señales de fraude en la información financiera, no pierda el rumbo de la investigación y no se deje engañar al asumir los retos, ante quienes busquen confundirlo tratando de mostrar que sus hallazgos son fruto de un error involuntario y no el resultado de un fraude.
Se aclara que a quienes corresponde implementar las políticas de prevención del fraude, es a las personas encargadas del área administrativa. Para alcanzar los objetivos propuestos se implementó un tipo de metodología descriptiva y un método mixto. Este último integró el método cuantitativo y el cualitativo, utilizando como instrumento una encuesta que fue aplicada a los estudiantes de X Semestre de Contaduría Pública de la Universidad Cooperativa de Colombia, sede Villavicencio, quienes ostentan alto nivel de conocimiento sobre la norma internacional y desean que en su Universidad se ofrezcan ciclos de capacitación, bien sea a través de especializaciones, diplomados o talleres, entre otros.
Diagnóstico para aplicar una auditoría forense en las empresas de servicios públicos domiciliarios de Villavicencio por William Penagos –Leidy Reyes –Ange Uribe
Authors: Penagos Baquero William Orlando , Reyes Navarro Leidy Johana , Uribe Pineda Ange Lorena 
Published: October 2019

Uno de los fines del Control Interno en una empresa es desarrollar una adecuada gestión de mitigación de riesgos, la cual, de ser bien ejecutada, facilita la investigación que pueda ser desarrollada a través de una auditoría forense. Bajo esta premisa se desarrolló una investigación documental y de campo, dirigida a algunas empresas de servicios públicos domiciliarios de la ciudad de Villavicencio, la cual consiste en diagnosticar la situación y capacidad actual para atender en cualquier momento una auditoria forense. El proceso fue realizado bajo los parámetros de la investigación descriptiva, con enfoque cuantitativo y utilizando la encuesta, la entrevista y la evaluación asociada con el nivel de riesgo, para recopilar la información primaria.
Con los resultados se pudo establecer la situación actual de las empresas en estudio para atender en cualquier momento una auditoria forense, además de identificar la forma en que las herramientas de control interno empleadas en estas empresas facilitan el desarrollo de la auditoria forense.
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
Authors: Ashraf Musaib , Michas Paul N. , Russomanno Dan 
Published: October 2019

ABSTRACT
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information technology-related material weaknesses (which account for 55 percent of all reported material weaknesses), and more timely earnings announcements at firms with audit committee information technology expertise. These findings are robust to controlling for a firm's other information technology attributes, as well as when using entropy balanced samples, and we mitigate endogeneity concerns with evidence that our findings hold in a subsample of firms that all possess overall high-quality information technology. Finally, a difference-in-differences analysis, inclusion of firm fixed effects, and a falsification test largely support our assertion that the quality of financial reporting is significantly improved by the presence of an audit committee information technology expert.
JEL Classifications: M41; M15.
Data Availability: All data used in the study are publicly available.
Mobile Devices and Investment News Apps: The Effects of Information Release, Push Notification, and the Fear of Missing Out
Authors: Clor-Proell Shana M , Guggenmos Ryan D , Rennekamp Kristina 
Published: October 2019

ABSTRACT
We examine how information dissemination via mobile device applications (apps) affects nonprofessional investors' judgments. In response to the prevalence of mobile device use, the media ungroups content into smaller pieces to accommodate users, and apps use push notifications to highlight this content. These changes increase users' ability to access investment information in real time, leaving some investors feeling as if they are missing out if they are not continuously connected. We validate a scale to capture investors' fear of missing out on investment information (I-FoMO) and document that I-FoMO is distinct from traditional FoMO that occurs in social settings. Then, using an experiment, we find that receiving ungrouped content via a mobile device has a greater effect on investment allocations in the presence, rather than absence, of push notifications. Further, we find that these results hold for higher, but not for lower, I-FoMO investors.
JEL Classifications: G23; M41; M48; M49.
Data Availability: Contact the authors.
Trust in Cloud-Based Services: A Framework for Consumer Adoption of Software as a Service
Authors: Lee Lorraine S. , Brink William D 
Published: October 2019

ABSTRACT
Guidelines originating from practice suggest the Trust Services Criteria of security, availability, processing integrity, confidentiality, and privacy should be key factors affecting the trust of cloud-based systems. In our study, we test a model of end-user adoption of cloud-based software as a service (SaaS) by integrating the five principles from the Trust Services Criteria with systems risk. Using a survey methodology to collect data and analyzing it with structural equation modeling, we test hypotheses associated with the model. Our results show statistical support for the factors of security, confidentiality, and privacy as influencing consumers' trust in cloud-based services. Additionally, our results demonstrate trust in cloud-based services negatively influences the perceived systems risk, and these two items (trust and systems risk) significantly influence the decision by end-users to adopt a cloud-based system. Overall, our findings support the use of the Trust Services Criteria for assessing consumers' trust in cloud-based services.
PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017”
Authors: . Jenifer , Sugiarti Yenny 
Published: October 2019

This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management. In addition, this study also observe whether or not student perceive difference between real earnings management and accrual earnings management. This study used questionnaires and then the data obtained will be processed using descriptive statistics of mean and mode. The results of questionnaire data that have been processed will be deepened with Focus Group Discussion (FGD). The results of this study indicate that there is no difference in student perceptions for real earnings management practices and accrual earnings management.
Analysis of Successful Offensive Play Patterns by the Spanish Soccer Team
Authors: Amatria Mario , Maneiro Rubén , Anguera M. Teresa 
Published: October 2019

Abstract
Victory is the ultimate aim in soccer and therefore when a team wins an elite European or world championship, attempts will invariably be made to emulate the winning team’s style of play. In this study, we performed an in‐depth analysis of play by the Spanish soccer team during the 2012 UEFA European Championship, where it was crowned champion. Using observational methodology and T‐pattern analysis, we identified hidden patterns of play that ended in a goal for the Spanish team. A generalizability coefficient (e2) of 0.986 demonstrated that the offensive patterns detected are robust and highly generalizable. These patterns were formed by technical actions consisting of ball control and pass, with alternations between short and long passes, in the central area of the rival pitch, with use of both wings to achieve width of play and prioritization of width over depth of play. We also found patterns showing that goals and shots at goal were made on a ball delivered from the opposite direction to the shot and were not preceded by a technical action.
Relationships Between the Expression of the ACTN3 Gene and Explosive Power of Soccer Players
Authors: Domańska-Senderowska Daria , Szmigielska Paulina , Snochowska Aleksandra , Jastrzębski Zbigniew , Jegier Anna , Kiszałkiewicz Justyna , Jastrzębska Joanna , Pastuszak-Lewandoska Dorota , Cięszczyk Paweł , Suchanecka Aleksandra , Wilk Michał , Brzeziański Michał , Brzeziańska-Lasota Ewa 
Published: October 2019

Abstract
Muscle strength and maximal speed are factors determining athlete’s results during competition. Their association with ACTN3 gene activity has been documented. The purpose of this study was the analysis of ACTN3 gene expression during a 2 month training cycle of soccer players and its correlation with the countermovement jump (CMJ) and squat jump (SJ). The study group consisted of 22 soccer players (aged 17‐18). The study material included peripheral blood lymphocytes. The relative expression (RQ) of the ACTN3 gene was analyzed by qPCR and performed before and after the two‐month training cycle. Before the training cycle low expression levels of ACTN3 (median RQ = 0.95) were observed, yet after the training cycle they were elevated (median RQ = 1.98) ( p = 0.003). There was an increase in performance of both jumps: SJ (p = 0.020) and CMJ (p = 0.012) at the end of the training cycle. A simultaneous increase in the ACTN3 gene expression level and height in both jump tests was observed in 73% of athletes (p > 0.05). There were no significant relationships between the ACTN3 gene expression level and the results of the CMJ and SJ. However, explosive strength is a complex feature shaped by many different factors and it could be the reason why we did not observe correlations between these variables.
International Standards for the 3‐Minute Burpee Test: High‐ Intensity Motor Performance
Authors: Podstawski Robert , Markowski Piotr , Clark Cain C. T. , Choszcz Dariusz , Ihász Ferenc , Stojiljković Stanimir , Gronek Piotr 
Published: October 2019

Abstract
The aim of this study was to develop international standards for evaluating strength endurance with the use of the 3‐Minute Burpee Test. The results of 3862 women (Poland – 2502, Great Britain – 500, Hungary – 412, Serbia – 448) and 5971 men (Poland – 4517, Great Britain – 500, Hungary – 451, Serbia – 503) aged 18‐25 (mean age of 20.36 ± 0.94 and 20.05 ± 1.25 y, respectively) were collated between 2004 and 2018. The students’ strength endurance was evaluated in the 3‐Minute Burpee Test. The results were expressed on a uniform scale with the 3‐sigma rule which was used to develop the T‐score scale for the 3‐Minute Burpee Test. Men completed 56.69 cycles/3 min and women – 48.84/3 min on average. The best male participant completed 82 burpees, and the best female participant – 73 burpees. The majority of male and female participants (66.71% and 68.18%, respectively) were characterized by average strength endurance in the 3‐Minute Burpee Test (range of scores: 47‐66 and 37‐60 cycles/3 min, respectively). Very good strength endurance (76‐85 and 72‐83 cycles/3 min, respectively) was noted in the smallest percentage of male and female participants (0.52% and 0.26%, respectively). Similar studies should be carried out in other countries and in different age groups to develop objective international classification standards for variously‐aged individuals.
Practical Use of the Navigate Pain Application for the Assessment of the Area, Location, and Frequency of the Pain Location in Young Soccer Goalkeepers
Authors: Muracki Jarosław , Kumorek Martyna , Kisilewicz Aleksandra , Pożarowszczyk Beata , Larsen Dennis Boye , Kawczyński Adam , Boudreau Shellie 
Published: October 2019

Abstract
Next to winning, minimizing injuries during training and matches is one of the primary goals of professional team sports games. Soreness and pain can be early indicators and risk factors for acute or long‐term injuries. Monitoring pain intensity and duration, as well as potential sources, are useful for planning practices and can be effective means for preventing injury. The aim of this study was to assess the areas and locations of pain in young soccer goalkeepers during a training camp, and to differentiate the area and frequency between pain arising from the muscles (MP), joints (JP), or as a result of an impact (IP). Recordings of the MP, JP, and IP location along with the area were performed using digital body mapping software (Navigate Pain Android app, Aalborg University, Denmark) installed on a tablet personal computer at the end of each training day across a 5‐day training camp. There was a significant difference in the area between the three types of pain (p < 0.001). The post hoc analysis revealed statistically significant differences between the pixel areas of IP versus JP (p < 0.001), IP versus MP (p < 0.001), and JP versus MP (p < 0.001). There was no significant time‐effect for the IP area between 1‐5 days of training (p = 0.610), neither for MP (p = 0.118) or JP (p = 0.797) and no significant difference for all three pain areas between the front and the back side of the body. The body regions most often reported for MP were thighs, while for JP they were groin and hips, and for IP the hips, shoulders, and forearms were most frequently indicated. This is the first study to map and report the pain distribution associated with training across a 5‐day training camp in soccer goalkeepers, and these findings emphasize the value of using digital pain drawings clinically as well as for monitoring the health status of soccer players.
Predicting Competition Performance in Short Trail Running Races with Lactate Thresholds
Authors: Scheer Volker , Vieluf Solveig , Janssen Tanja I , Heitkamp Hans‐Christian 
Published: October 2019

Abstract
Trail running is a popular sport, yet factors related to performance are still not fully understood. Lactate thresholds have been thoroughly investigated in road running and correlate strongly with race performance, but to date few data are available about the value in trail running performance prediction. We examined 25 trail runners (age 31.2 ± 5.1 years, BMI 22.2 ± 1.82 kg/m2) with an initial graded exercise test for measurement of VO2max (59.5 ± 5.2 ml.kg‐1.min‐ 1) and lactate thresholds (LT): LTAET (LT aerobic) 1.03 ± 0.59 mmol/l; 11.2 ± 1.1 km/h), IAT (individual lactate threshold) (2.53 ± 0.59 mmol/l; 15.4 ± 1.6 km/h) and LT4 (lactate threshold at 4 mmol/l) (16.2 ± 1.9 km/h). All runners subsequently participated in a 31.1 km XS trail race and 9 runners in a 21 km XXS trail race. Race performance times correlated negatively with the XS trail run (LTAET: r = ‐0.65, p < 0.01; LT4: r = ‐0.87, p < 0.01; IAT: r = ‐0.84, p < 0.01) and regression analysis showed that race performance could be predicted by: LT4: ‐324.15×LT4+13195.23 (R2 = .753, F1,23 = 70.02, p < 0.01). A subgroup analysis showed higher correlations with race performance for slower than faster runners. No correlations were found with the XXS race. Lactate thresholds can be of value in predicting trail race performance and help in designing training plans.
2D numerical analysis of the seismic response of a karst rock mass: importance of underground caves and geostructural details
Authors: Giovanni Bruno , Fabrizio Carucci 
Published: October 2019

Abstract
The present study shows the results of a 2D local seismic response (LSR) analysis, simulated for a geomechanical model consisting of a layered carbonate rock mass with hypogean karst caves and a structural–lithostratigraphic complex setting, in an area within the Municipality of Turi (Apulia, Italy). In this case study a Distinct Element Code (DEM) code (UDEC) was used for the LSR simulations conducted on a model both in the absence and in the presence of two overlapping karst caves. The preliminary stress–strain model analysis show some tensile yielding points clustered on the roof of the upper karst cave, already in static conditions, and the phenomenon becomes even more noticeable in dynamic conditions. This is perfectly in agreement with the real occurrence of a sinkhole that brought to the light the underlying karst cave, in the case study area, in the recent past.
The amplification/deamplification factor (FA) was calculated as the ratio of the top value to the bottom value in the model, both of the max X-acceleration and of the spectral Fourier amplitude in three different ranges of frequencies, in order to estimate the effects of LSR on the X-component of the seismic input. According to the previous studies, the results obtained show a generalised deamplification of the seismic ground motion at the top of the model, both without and with underground karst caves, caused by the presence of the upper karst cave and by the seismic energy absorption because of layers’ discontinuity.
The Role of Human Resource Slack on the Total Quality Management Implementation “An Empirical study at College of Administration and Economics / University of Duhok”
Authors: Fouaad Tawfeeq R. 
Published: October 2019

This study aimed to find the level of the human resource (HR) Slack, and investigate its impacts on implementing Total Quality Management (TQM) as perceived by teaching board members at college of administration and economic / university of Duhok.
The study adopted the descriptive approach, and utilized a questionnaire for data collection. The sample of the study consisted of (69) teaching board members whom were selected randomly from the study population during the academic year 2017/2018.
The findings of the study indicated that, there was a significant negative relationship at (α ≤ 0.05) between the level of HR Slack and the level of TQM implementation. Furthermore, there was a statistically significant impact of HR slack as independent variables on the depended variables (team working, continuous improvement ,Customer Focus , and employee involvement) with default significance at (α ≤ 0.05).
In light of the findings , the study presents a set of suggestions including ; the necessity of reducing HR slack by spreading the culture of compliance with the rules and regulations work and the official working hours between the employees of the surveyed college included in the research , whatever their job location ,as well as ,the top management of the surveyed college should consider TQM as a priority in its interests, and involving the surveyed college to TQM implementation at all levels.