bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prestige Projects Limited: Challenges in Transitioning to New Accounting Policy
Authors: Barua Samir K. , Gujarathi Mahendra R. 
Published: May 2021

ABSTRACT
This case provides an experiential learning opportunity to (1) appreciate the role of professional judgment in accounting policy choices, (2) evaluate the effect of accounting decisions on other business functions, and (3) understand the challenges in transitioning to a new accounting policy. Prestige's previous auditors had allowed the use of output-based measure (milestones completed) to compute the percentage-of-completion (POC) for its long-term construction contracts. The newly appointed auditors recommended switching to input-based measures (costs incurred) to compute POC. Students must choose the appropriate financial reporting policy, considering accounting and non-accounting issues. The case addresses an important context because almost one in every eight large 500 companies is engaged in long-term construction contracts (AICPA 2013). Although the case setting is in India, it can be used in any country given its GAAP-agnostic nature. The case is best suited for intermediate accounting courses in which the topic of revenue recognition is addressed.
Intralymphatic Glutamic Acid Decarboxylase With Vitamin D Supplementation in Recent-Onset Type 1 Diabetes: A Double-Blind, Randomized, Placebo-Controlled Phase IIb Trial
Authors: Ludvigsson Johnny , Sumnik Zdenek , Pelikanova Terezie , Nattero Chavez Lia , Lundberg Elena , Rica Itxaso , Martínez-Brocca Maria A. , Ruiz de Adana Marisol , Wahlberg Jeanette , Katsarou Anastasia , Hanas Ragnar , Hernandez Cristina , Clemente León Maria , Gómez-Gila Ana , Lind Marcus , Lozano Marta Ferrer , Sas Theo , Samuelsson Ulf , Pruhova Stepanka , Dietrich Fabricia , Puente Marin Sara , Nordlund Anders , Hannelius Ulf , Casas Rosaura 
Published: May 2021

OBJECTIVE
To evaluate the efficacy of aluminum-formulated intralymphatic glutamic acid decarboxylase (GAD-alum) therapy combined with vitamin D supplementation in preserving endogenous insulin secretion in all patients with type 1 diabetes (T1D) or in a genetically prespecified subgroup.

RESEARCH DESIGN AND METHODS
In a multicenter, randomized, placebo-controlled, double-blind trial, 109 patients aged 12–24 years (mean ± SD 16.4 ± 4.1) with a diabetes duration of 7–193 days (88.8 ± 51.4), elevated serum GAD65 autoantibodies, and a fasting serum C-peptide &gt;0.12 nmol/L were recruited. Participants were randomized to receive either three intralymphatic injections (1 month apart) with 4 μg GAD-alum and oral vitamin D (2,000 IE daily for 120 days) or placebo. The primary outcome was the change in stimulated serum C-peptide (mean area under the curve [AUC] after a mixed-meal tolerance test) between baseline and 15 months.

RESULTS
Primary end point was not met in the full analysis set (treatment effect ratio 1.091 [CI 0.845–1.408]; P = 0.5009). However, GAD-alum–treated patients carrying HLA DR3-DQ2 (n = 29; defined as DRB1*03, DQB1*02:01) showed greater preservation of C-peptide AUC (treatment effect ratio 1.557 [CI 1.126–2.153]; P = 0.0078) after 15 months compared with individuals receiving placebo with the same genotype (n = 17). Several secondary end points showed supporting trends, and a positive effect was seen in partial remission (insulin dose–adjusted HbA1c ≤9; P = 0.0310). Minor transient injection site reactions were reported.

CONCLUSION
Intralymphatic administration of GAD-alum is a simple, well-tolerated treatment that together with vitamin D supplementation seems to preserve C-peptide in patients with recent-onset T1D carrying HLA DR3-DQ2. This constitutes a disease-modifying treatment for T1D with a precision medicine approach.
revogação do direito às horas in itinere trazido pela reforma trabalhista e seu impacto na caracterização de acidente de trajeto
Authors: Deluca Ana Paula , Maciel Juliana 
Published: May 2021

A presente pesquisa é explicativa e concomitantemente exploratória. Demonstrando a importância da avaliação e posição sobre as mudanças das horas in itinere, conforme a Reforma Trabalhista, Lei nº 13.467/2017 e sua atual equivalência para com os empregados. Além das referidas mudanças legislativas, faz-se o estudo do direito às horas itinerárias no contrato de trabalho antes da reforma e os princípios norteadores, como o da inalterabilidade contratual lesiva, princípio da norma mais favorável, princípio da condição mais benéfica e o princípio da proibição ao retrocesso social. Tem como pressuposto a origem das horas itinerárias e de que forma surgiram, atrelado ao seu conceito e características, até sua revogação, conjuntamente com a importância da jornada de trabalho. Apresenta também a relação do acidente de trajeto amparado como acidente de trabalho, compreendendo acerca da sua aplicação e ainda em relação às Medidas Provisórias 905/2019 e 955/2020. Por fim, tem como objetivo demonstrar se houve ou não prejuízos ao empregado em virtude da reforma trabalhista após a revogação das horas itinerárias e sua legislação do acidente de percurso. Concluindo que há supressão do direito ao recebimento das horas in itinere pela reforma trabalhista que por conseguinte, vem de encontro com o preceito legal relacionado ao acidente de trajeto, que gerou desta forma, conflito doutrinário e jurisprudencial.
A case report of simultaneous medullary and papillary carcinoma of thyroid
Authors: Ziaolhagh Reza , Sadrizadeh Ali , Shabany Babak Peyro , Roudi Asma Ahrari 
Published: May 2021

Abstract

Objective. Medullary (MTC) and papillary (PTC) thyroid carcinoma are two different types of thyroid carcinoma with significant differences in origin. Their co-occurrence in a patient is a rare phenomenon. We report a patient with simultaneous presentation of both MTC and PTC.

Case presentation. A 62-year-old euthyroid woman with a cervical mass was evaluated, underwent total thyroidectomy, and neck dissection. The examination revealed a MTC large nodule as well as a small nodule of the tall cell variant of PTC, along with the concomitant cervical lymph node metastases. Subsequently, the genetic analysis showed BRAF mutations. Adjuvant treatments including radioiodine and thyroid hormone replacement therapies were performed for the patient.

Conclusions. The cooccurrence of MTC and PTC in the same patient is a rare phenomenon. The clinical manifestations and biological behavior of these cancers are completely different. Since the therapeutic strategy and prognosis are very different in these patients, accurate diagnosis of this coexistence is very important.
Extra-forebrain impact of antipsychotics indicated by c-Fos or FosB/ΔFosB expression: A minireview
Authors: Kiss Alexander , Osacka Jana 
Published: May 2021

Abstract
It is apparent that the c-Fos and FosB/ΔFosB immunohistochemistry has generally become a useful tool for determining the different antipsychotic (AP) drugs activities in the brain. It is also noteworthy that there are no spatial limits, while to the extent of their identification over the whole brain axis. In addition, they can be in a parallel manner utilized in the unmasking of the brain cell phenotype character activated by APs and by this way also to identify the possible brain circuits underwent to the APs action. However, up to date, the number of APs involved in the extra-striatal studies is still limited, what prevents the possibility to fully understand their extra-striatal effects as a complex as well as differentiate their extra-striatal impact in qualitative and quantitative dimensions. Actually, it is very believable that more and more anatomical/functional knowledge might bring new insights into the APs extra-striatal actions by identifying new region-specific activities of APs as well as novel cellular targets affected by APs, which might reveal more details of their possible side effects of the extra-striatal origin.
General Theory and Tools for Proving Algorithms in Nominative Data Systems
Authors: Jaszczak Adrian 
Published: May 2021

Summary
In this paper we introduce some new definitions for sequences of operations and extract general theorems about properties of iterative algorithms encoded in nominative data language [20] in the Mizar system [3], [1] in order to simplify the process of proving algorithms in the future.
This paper continues verification of algorithms [10], [13], [12], [14] written in terms of simple-named complex-valued nominative data [6], [8], [18], [11], [15], [16].
The validity of the algorithm is presented in terms of semantic Floyd-Hoare triples over such data [9]. Proofs of the correctness are based on an inference system for an extended Floyd-Hoare logic [2], [4] with partial pre- and postconditions [17], [19], [7], [5].
Partial Correctness of an Algorithm Computing Lucas Sequences
Authors: Jaszczak Adrian 
Published: May 2021

Summary
In this paper we define some properties about finite sequences and verify the partial correctness of an algorithm computing n-th element of Lucas sequence [23], [20] with given P and Q coefficients as well as two first elements (x and y). The algorithm is encoded in nominative data language [22] in the Mizar system [3], [1].

i := 0

s := x

b := y

c := x

while (i <> n)

c := s

s := b

ps := p*s

qc := q*c

b := ps − qc

i := i + j

return s

This paper continues verification of algorithms [10], [14], [12], [15], [13] written in terms of simple-named complex-valued nominative data [6], [8], [19], [11], [16], [17]. The validity of the algorithm is presented in terms of semantic Floyd-Hoare triples over such data [9]. Proofs of the correctness are based on an inference system for an extended Floyd-Hoare logic [2], [4] with partial pre- and post-conditions [18], [21], [7], [5].
Basic Principles for Therapeutic Relationship and Practice in Gestalt Theoretical Psychotherapy
Authors: Böhm Angelika 
Published: May 2021

Summary
Gestalt Theoretical Psychotherapy, in the broader sense of the term, has developed in various forms on both sides of the Atlantic since the 1920s. Gestalt Theoretical Psychotherapy, in the narrower sense of the term, came into being in the second half of the 1970s in German-speaking countries. In Austria, it is a state-approved, independent scientific psychotherapy method since 1995, and an integrative psychotherapeutic approach based on the Gestalt theory of the Berlin School. With reference to this comprehensive, consistent, scientific theory, this article presents the basic concepts of therapeutic practice in the field of Gestalt psychotherapy. Starting from the overarching whole to the parts, the paper first examines the concept of therapeutic relationship and therapeutic attitude, and then describes the basic principles of the practical design of the therapeutic process.
Gestalt Theoretical Psychotherapy – A Clinical Example
Authors: Fuchs Thomas 
Published: May 2021

Summary
The case of an anorectic patient is presented to demonstrate how well-known symptomatic phenomena such as a supposedly distorted body perception can be understood. Further theoretical suggestions are made to explain the motive to starve, without making complicated psychodynamic assumptions. To do so, genuine gestalttheoretical concepts such as ‘centring’ and ‘reference system’ are used. This leads to hints for a temporarily perception-focused formation of the therapeutic relationship.
Effect of soil textural characteristics on longitudinal dispersion in saturated porous media
Authors: Mahmoodlu Mojtaba G. , Raoof Amir , van Genuchten Martinus Th. 
Published: May 2021

Abstract
This study focuses on the effects of soil textural heterogeneity on longitudinal dispersion under saturation conditions. A series of solute transport experiments were carried out using saturated soil columns packed with two filter sands and two mixtures of these sands, having d50
values of 95, 324, 402, and 480 µm, subjected to four different steady flow rates. Values of the dispersion coefficient (D) were estimated from observed in-situ distributions of calcium chlo-ride, injected as a short nonreactive tracer pulse, at four different locations (11, 18, 25, 36 cm). Analyses of the observed distributions in terms of the standard advection-dispersion equation (ADE) showed that D increased nonlinearly with travel distance and higher Peclet numbers+. The dispersion coefficient of sand sample S1 with its largest average particle size (d
50) was more affected by the average pore-water velocity than sample S4 having the smallest d
50. Results revealed that for a constant velocity, D values of sample S1 were much higher than those of sample S4, which had the smallest d
50. A correlation matrix of parameters controlling the dispersion coefficient showed a relatively strong positive relationship between D and the Peclet number. In contrast, almost no correlation was evident between D and porosity as well as grain size. The results obtained with the four sandy matrices were consistent and proved that the dispersion coefficient depends mainly on the particle size.
Recommendations of the Polish Association of Anaesthesia and Intensive Care Nurses on pain monitoring in Intensive Care Units using a Polish version of the Behavioural Pain Scale (BPS)
Authors: Gutysz-Wojnicka Aleksandra , Rozalska Ilona , Pawlak Aleksandra , Czyż-Szypenbejl Katarzyna , Grabska Wiesława , Knap Małgorzata , Ozga Dorota 
Published: May 2021

Abstract

Introduction. In 2018, another update of the Clinical Practice Guidelines for the Prevention and Management of Pain, Agitation/Sedation, Delirium, Immobilization and Sleep Disorders in Adult Patients Treated in Intensive Care Units (ICUs) was released.

Aim. The study is aimed at presenting current recommendations concerning pain management in patients treated in ICU, and presenting the algorithm of pain assessment and monitoring in patients treated in ICU, using a Polish version of the BPS (Behavioural Pain Scale). The guidelines were prepared based on a systematic review of the literature published in the years 2013-2018.

Material and methods. The search for scientific publications was carried out using electronic databases in English and Polish. The following keywords and their combinations were used in the searches: pain, assessment, monitoring, nurse, intensive care, adult patient, unable to communicate. Initially, 758 papers were identified with the use of keywords. After excluding duplicates and preliminary checking and selecting the titles of publications and abstracts, 85 papers were qualified for the analysis of full text.

Conclusions. Access to effective pain treatment is a fundamental human right. Recommendations of the Polish Association of Anaesthesia and Intensive Care Nurses, concerning pain monitoring in ICU using a Polish version of the Behavioural Pain Scale (BPS), developed by the Task Force for Practice, are intended to provide a specific guideline for developing effective local pain management strategies in ICU.
Price Stickiness in US-Corn Market: Evidence from Dsge-Var Simulation
Authors: Shobande Olatunji A. , Shodipe Oladimeji Tomiwa 
Published: May 2021

Abstract
This study examines price stickiness in the United States (US) corn market using annual series data, on the dollar price of corn per bushel, obtained from the United States Department of Agriculture (USDA) and Federal Reserve Bank of Saint Louis (FRED), between 1930 and 2017. The study implemented the Calvo price stick model based on an agent in a general equilibrium and New Keynesian type, simulated using DSGE-VAR. The approach permits the indexing formula to include expected corn inflation rather than lagged inflation. The results show that corn price inflation only persists by 2% every trading year, resulting from changes in the immediate future corn-price inflation and output-gap, respectively. The shock to stochastic term only causes a partial decline in the corn price, converging at a future date with its long-run equilibrium. The experiment confirmed that corn price fluctuations are beyond the purview of the domestic economy, and any attempt to impose price policies will offset the price setting, creating further distortions and a wider gap in the corn yield. The study provides fresh insight into the Calvo price stick model of the New Keynesian type and its use to forecast agricultural outcomes.
Petroleum Pump Price Swing and Consumer Price Index Nexus in Nigeria: New Evidence from NARDL
Authors: Sakanko Musa Abdullahi , Adejor Gabriel Attah , Adeniji Sesan Oluseyi 
Published: May 2021

Abstract
The study analyses the role of the petroleum pump price on the consumer price index in Nigeria, using the Nonlinear Autoregressive distributive lag method was used to estimate the time-series data, spanning from 1980 to 2020. The study reveals a long-run equilibrium was found between the consumer price index and petroleum pump price measures. The empirical results obtained revealed an asymmetric relationship between the petroleum pump price and the consumer price index in Nigeria. The study recommended that the policymakers should transparently commit resources into rehabilitation and maintenance of domestic refineries to enhance their functionality and as well reduce importation cost to curtail frequent petroleum pump price adjustment that spiral domestic inflation.
Multi-Scale Modeling of Aqueous-Phase Methane Diffusion in Silicate Channels
Authors: Pace Tom , Rahmaninejad Hadi , Sun Bin , Kekenes-Huskey Peter 
Published: May 2021

Silica-based materials including zeolites are commonly used for wide ranging applications including separations and catalysis.Substrate transport rates in these materials often significantly influence the efficiency of such applications.Two factors that contribute to transport rates include1) the porosity of the silicate matrix and2) non-bonding interactions between the diffusing species and the silicate surface.Here, we utilize computer simulation to resolve the relative contribution of these factors to effective methane transport rates in a silicate channel.Specifically, we develop a `homogenized' model of methane transport valid at micron and longer length scales that incorporates atomistic-scale kinetic information.The atomistic-scale data are obtained from extensive molecular dynamics simulations that yield local diffusion coefficients and potentials of mean force.With this model, we demonstrate how nuances in silicate hydration and silica/methane interactions impact 'macroscale' methane diffusion rates in bulk silicate materials.This hybrid homogenization/molecular dynamics approach will be of general use for describing small molecule transport in materials with detailed molecular interactions.
Evans' Argument and Vague Objects
Authors: Priest Graham 
Published: May 2021

In 1978, Gareth Evans published a short and somewhat cryptic
article purporting to establish that there are no vague objects. This
paper is a commentary on this. Prima facie, the claim that there
are no vague objects is clearly false. Mt Everest, for example, has no
precise boundaries. And if this is so, there must be something wrong
with Evans' argument. In the paper, I discuss what this is, giving a
model of vague objects in the process.
Artificial Intelligence Technique and Wireless Sensor Networks in Energy Management System for Secure Power Optimization
Authors: John Ayuba , Yusuf Abdulazeez , Ardo Abdulhamid 
Published: May 2021

The modern basic building blocks of a control system consist of data acquisition, dispensation of data by the system operators and the remote control of system devices. However, the physical controls, technical examinations and deductions were originally implemented to aid the process and control of power system design. The complexity of the power system keeps increasing due the technical improvements, diversity and dynamic requirements. Artificial intelligence is the science of automating intelligent activities presently attainable by individuals. Intelligent system techniques may be of excessive benefit in the application of area power system controls. Whereas smart grid can be measured as a modern electric power grid structure for better productivity and dependability via automatic control, excessive power converters, modern communications setup, sensing and metering equipment, and modern energy management techniques established on the optimization of demand, energy and network accessibility,and so on. The enormous depiction of the entire transmission grid, in the perspective of smart grids, is quite unclear; and in Nigeria no studies have been put on ground in order for the existing network to be turn into a smart grid. In this research work emphasis is placed on generation and transmission stations; power optimization using artificial intelligent techniques and wireless sensor networks for power control management system.
Motivation of studentds to obtain technical and physical and mathematical education
Authors: Strilkova T. 
Published: May 2021

The relevance of the research is due to the need to understand the views of young people on the motivation to acquire knowledge in the field of technical education and further professional activity.
The paper analyses the process of interaction between students and the organization that provides educational services and ways to increase the motivation of young people to obtain technical and physical and mathematical education.
The factors that influence the level of motivation during technical and physical-mathematical education are reviewed. An analysis of methods aimed at strengthening motivation to learn in modern conditions of development of Ukrainian society.The results of the analysis of the opinion of students who receive technical and physical-mathematical education on the factors that increase motivation in on each course (level) of education are presented.Methods and techniques of organization of educational process which, according to students, will allow to provide high professional qualification, opportunities for self-realization and can increase of the level of the general progress of youth are defined.Based on the results of the students survey, the structure of the influence and consequences of the process of student interaction with the organization that provides educational services is proposed. The issues of student interaction with the educational organization are covered. Recommendations for increasing the motivation of modern youth to obtain technical and physical and mathematical education are offered. The bed-rock of recommendations for increasing efficiency of the students learning process are teaching methods based on the practical application of knowledge.The results of a student survey and interviews with graduates of Kharkiv National University of Radio Electronics are presented.
Innovative technologies for designing communication lines, geodetic support for the construction industry and improving the efficiency of specialist training
Authors: Ugnenko E. , Uzhviieva E. , Tymchenko O. 
Published: May 2021

In the article it has been analyzed that modern innovative technologies for designing communication lines, geodetic support for the construction industry require solving a wide range of problems associated with the creation of state geodetic networks and the basis for cartographic and topographic surveys. It has been established that to solve current issues on the use of geographic information systems and technologies in engineering surveys, highly qualified specialists in geodetic support of the construction industry, cadastral works and land management are needed.
The basic methodological principles of training specialists in geodetic support of the construction industry are considered. Based on the proposed concept, a list of basic functions is formulated, algorithms and models for solving problems of optimizing the educational process of the university are developed.