bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perspectives of Accounting Theory
Authors: Purba Rahima Br. , . Nurlinda , Tambunan Saribulan 
Published: September 2018

The importance of strange accounting theory positions is Â used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
Vloga staršev in vzgoje za zdravje pri oblikovanju odgovornega spolnega vedenja
Authors: Pivač Sanela , Kalender Smajlović Sedina 
Published: September 2018

Uvod: Spolno vedenje je pogosto povezano z določenim zdravstvenim tveganjem, kar vključuje nizko spolno ozaveščenost, značilno za spolno vedenje mladih brez izkušenj. Namen raziskave je bil ugotoviti odnos učencev do spolnega vedenja ter vlogo staršev in spolne vzgoje pri zavedanju učencev o posledicah tveganega spolnega vedenja.Metode: Izvedena je bila kvantitativna neeksperimentalna metoda raziskovanja, s pomočjo strukturiranega vprašalnika na vzorcu 144 učencev ene izmed osnovnih šol na Gorenjskem, septembra 2013. Za analizo podatkov so bili uporabljeni opisna statistika, Mann Whitneyjev U-test, Kruskall – Wallisov test ter linearna večkratna regresijska analiza.Rezultati: Trditev »Kadar imam težave, mi družina nudi oporo« ima statistično značilen vpliv na pozitivno oblikovanje mnenj o spolnem vedenju (β = 0,259, p = 0,002). Ugotovili smo statistično pomemben vpliv zavedanja anketirancev o posledicah tveganega spolnega vedenja in proučevanih spremenljivk, kot sta »Spolna vzgoja pomaga pri razumevanju telesnih in čustvenih sprememb, ki jih prinaša puberteta (β = 0,089,p < 0,001)« in »Pri prvem spolnem odnosu moram paziti, da sem zaščiten/-a« (β = 0,066, p = 0,001).Diskusija in zaključek: Anketirani učenci so dovzetni za ustvarjanje boljšega spolnega vedenja takrat, ko jim podporo - pogosto kot prvi vir - nudi družina. Spolna vzgoja predstavlja preventivo pred tveganim spolnim vedenjem. Gre za proces, v katerem posameznik pridobi informacije in oblikuje stališče / prepričanja o spolnosti, spolni identiteti, odnosih in intimnosti.
Sellouts, Beliefs, and Bandwagon Behavior
Authors: Vikander Nick 
Published: September 2018

AbstractThis paper examines how a firm can strategically use sellouts to influence consumers’ beliefs about its product’s popularity. A monopolist faces a market of conformist consumers, whose willingness to pay is increasing in their beliefs about aggregate demand. Consumers are broadly rational but have limited strategic reasoning about the firm’s incentives. Formally, I apply the concept of a ‘cursed equilibrium’, where consumers neglect how the firm’s chosen actions might be correlated with its private information about demand. I show that in a dynamic setting, the firm may choose its price and capacity so as to generate sellouts, specifically to exploit consumers’ limited reasoning. It does so to effectively conceal unfavorable information from consumers about past demand in a way that increases future profits. Sellouts tend to occur when demand is low, rather than high, and may be accompanied by introductory pricing. The analysis also demonstrates that the firm’s ability to mislead some consumers always benefits certain others, and can result in higher overall consumer surplus.
Optimization of a Treatment System of Wastewater Streams for Electrochemical Cr(VI) Reduction: Selective versus Centralized Treatment
Authors: López-Yañez Adrián , Ramirez-Muñoz Jorge , Alonso Alejandro , Cota Luis G. , Montiel Jhonny Pérez 
Published: September 2018

Abstract
The problem of the optimization of selective treatment systems of wastewater streams contaminated with hexavalent chromium [Cr(VI)] is investigated. In order to comply with the Mexican environmental norm of Cr(VI) for treated wastewater streams at minimum cost, a nonlinear programming (NLP) model for the electrochemical reduction of hexavalent chromium to trivalent chromium was developed. The model incorporates a variable reaction rate, which is a function of the Cr(VI) concentration and the electrical current density of the electrochemical process. For this purpose, a basic superstructure of the effluent treatment is proposed. The superstructure is composed of three continuous electrochemical reactors without recirculation, and it may produce either a series and/or parallel design topology. The NLP model was used to minimize the objective function, defined as the total annual cost (TAC), which includes the capital cost of each electrochemical reactor, the electrical energy cost and the cost of the treatment of the wastewater streams. In order to investigate the solution set of the proposed NLP model, i. e., to improve the possibilities of obtaining optimum solutions based on economic criteria, a multi-start algorithm was implemented. Two example problems are used to show the versatility of the model and different local optimal solutions were obtained for each case study. The results show that a selective treatment of wastewater streams based on the search of local optimal solutions yields significant savings with respect to a centralized treatment design.
Cognitively Motivated Query Abstraction Model Based on Associative Root-Pattern Networks
Authors: Haddad Bassam 
Published: September 2018

Abstract
This paper attempts to investigate some aspects related to problems involved in textual inter-cognitive communication in the context of search queries. Furthermore, it aims at stressing on the root-pattern and morpho-phonetic dimension of a word meaning within a query, and its effects on understanding and predicting the intended information conveyed by some search patterns in a human language. As humans are inclined to use very few words possibly pervaded with vague and uncertain interpretational potential for requesting information, misinterpreting conveyed information in a query term might critically influence an inter-cognitive communication, particularly in case of Arabic- and Semitic-based computer systems. Furthermore, as phonetic patterns are involved in the mental word perception, an abstract morpho-phonetic query model is proposed based on the non-linearity of the morpho-phonetic characteristic of Arabic word cognition. This model suggests forming the intended query information by constructing morpho-phonetic query patterns relying on the most associative root-pattern subnetworks. An important advantage of this model resides in introducing the concept of query abstract morpho-phonetic vectors expressing query vector space. Furthermore, this approach suggests employing the fuzzy subsethood theorem as an assessment reflecting model accuracy and the closeness to human associative word-networks. Finally, it opens the discussion to consider indexing based on a higher level of abstraction, such as utilising patterns as cognitive search variables. Furthermore, as this model is capable of predicting most human associative query key terms, integrating these within certain human-machine interaction would improve inter-cognitive communications.
Die Janusköpfigkeit des ahd. Konnektorswantaund ihre Relevanz für die korpusbasierte historische Syntaxforschung
Authors: Catasso Nicholas 
Published: September 2018

AbstractThe Old High German clause connectorwanta(‘because’) has been variously categorized in the literature, as well as in the largest existing corpus of annotated Old High German texts (theReferenzkorpus Altdeutsch), with respect to its selectional properties: when it introduces a causal clause, it is generally classified as a conjunction with variable (coordinating or subordinating) formal features or, in a smaller number of cases, as an adverb. This heterogeneous taxonomy, however, does not seem to besystematicallyjustified by any evident semantic or syntactic correlate. In this paper, it is shown – on the basis of data from the main prose texts of this period – thatwantaexhibits the same interpretive flexibility as embedding Present-Day Germanweil(viz. a propositional and a speech-act related reading) and that at least its function as a subordinating conjunction can, in most cases, be disambiguated by means of diagnostic tests (e. g., the predicates it introduces can resume cataphoric main-clause pronouns and appear in topicalized positions). The aim of the present contribution is therefore twofold: in the first place, to descriptively address the strategies for the expression of causation in Old High German; in the second place, to provide a precise syntactic categorization for Old High Germanwantaas a complementizer that may be of help to historical syntacticians who analyze clause phenomena in the above mentioned sources; finally, to address the methodological problem related to the categorization of non-disambiguable occurrences ofwanta.
Flower Buds Like MgO Nanoparticles: From Characterisation to Indigo Carmine Elimination
Authors: Modwi A. , Khezami L. , Taha Kamal K. , Idriss Hajo 
Published: September 2018

Abstract
Here, we demonstrate a pyrolysis route for the synthesis of flower buds like magnesium oxide nanoparticles using a magnesium carbonate precursor without additional chemicals. The effect of heating at different time intervals upon the structure and morphology of the acquired nanostructures were investigated via X-ray diffraction, scanning electron microscopy, energy dispersive X-ray analysis and Fourier transformation infrared spectroscopy. Nitrogen adsorption was employed to study its porosity. The obtained data confirmed the formation of target nanoparticles that exhibited increasing sizes as pyrolysis time was lengthened. As a consequence a high surface area up to 27 m2 g−1 was recorded for the sample heated for 1 h duration. Furthermore, Indigo Carmine dye adsorption was carried out using the largest surface area species which showed an adsorption capacity of 158 mg g−1. The adsorption was found to comply with the Langmuir isotherm and it follows the pseudo-second-order kinetics. The diffusion process showed intra-particle along with film diffusion mode.
Die Krisenfestigkeit der Unternehmerfamilie – Haniel, Stumm und der «doppelte» Strukturwandel
Authors: Urban Thomas 
Published: September 2018

Abstract

The resilience of business families in times of crisis. Haniel, Stumm and the «double» structural change.

In order to promote the longevity of their family firm, business families must be able to cope successfully with external and internal stressors. Their resilience in times of crisis derives from a combination of organizational, individual and family factors. Based on these assumptions, the article examines the way in which two German business families, Haniel and Stumm, have dealt with the «double» structural change that they faced between the 1950s and 70s. The Haniel family succeeded in recognizing the necessary separation from their coal and steel heritage at an early stage. Moreover their leading representatives were able to adapt the family policy to the grown and recently reunited shareholder community. In contrast, the Stumm family lacked ideas for a sustainable renewal of its crisis-prone family business structure. In addition and paradoxically, their spokesman did not find a voice in his vain attempts to fight against the intra-family estrangement that weakened the «belief system» of the family. These contrasting examples show that the resilience of business families must be seen as a historically shaped resource that is heavily influenced by non-economic psychological abilities and accomplishments.
Das Milliardengeschäft der Hoechst AG mit der DDR-Chemieindustrie von 1976
Authors: Karlsch Rainer 
Published: September 2018

Abstract

The billion dollar deal between Hoechst and the chemical industry in the GDR in 1976

In May 1976, Hoechst AG and its subsidiary Uhde entered into a contract with the GDR for the construction of a chlorine and PVC production plant valued at more than DM 1 billion. It was the largest German-German plant construction in the chemical industry. This business harbored mainly financial risks for the GDR, since only part of the sum could be paid for deliveries of products from the new plant to Hoechst. Hoechst was itself a large producer of PVC and tried to protect its own markets against competitors from the GDR by means of contractually agreed blacklists.
The plants built by Uhde GmbH were put into operation in 1980 by the VEB Kombinat Chemische Werke Buna, Schkopau. They were based, as was customary at that time, on the amalgam process in which mercury was used. About half of the chlorine and PVC production in Schkopau continued to be produced in old, dilapidated facilities, some of which were from wartime. In one section, where mercury-containing sludge from the chlorine electrolysis of the old and the new plant was processed, only prisoners were active. The management board of Hoechst AG was not aware of this. Business with the GDR was discussed only in economic terms, but not in moral terms.
Needs survey on the priority given to periodical medical examination items among occupational physicians in Japan
Authors: Ito Naoto , Nagata Tomohisa , Tatemichi Masayuki , Takebayashi Toru , Mori Koji 
Published: September 2018

Abstract

Objectives
To clarify the priority given to periodical medical examination items among occupational physicians in Japan.

Methods
Sixty-two occupational physicians who participated in this study selected statutory and non-statutory items within two types of budget plans: one lower (8,500 yen) than the total fee of statutory medical examinations (9,250 and 11,290 yen), and the other higher (12,000 yen) than the total fee. Medical fee points were used to set the cost of each medical examination item. A three round Delphi method was used from May to July 2016 to clarify the consensus opinion of occupational physicians.

Results
The statutory items (selection rate: between 66 and 100%), except for waist circumference (15%) and sputum examination (0%), and serum creatinine (58%, non-statutory item) were included in the smaller budget plan (8,500 yen) . In the larger budget plan (12,000 yen), the statutory items (selection rate: between 92 and 100%), except for waist circumference (39%) and sputum examination (0%), and some non-statutory items, namely serum creatinine (95%), leukocytes (92%), uric acid (89%), and fecal occult blood reaction (81%), had a selection rate over 80%. In addition, statutory items with higher accuracy were preferred, which included the following : air conduction pure-tone audiometry (92%), imaging diagnosis of thoracic X-ray examinations by a specialist (97%), glycated hemoglobin levels (98%), and electrocardiogram assessment by a specialist (100%).

Conclusion
The statutory items, except for waist circumference and sputum examination, and some of the non-statutory items (e.g., serum creatinine) were given higher priority among occupational physicians in Japan.
Opus operatum e opus operantis: quando a validade do direito se desconecta da virtude de quem o aplica
Authors: Simioni Rafael Lazzarotto 
Published: September 2018

Esta pesquisa estabelece uma aproximação entre leitourgia e jurisdictio, baseada na arqueologia do officium de Giorgio Agamben, para observar a correlação entre os processos históricos de legitimação simbólica do ministério sacerdotal litúrgico e das competências jurisdicionais. Pretendemos, com isso, oportunizar uma releitura da relação entre liturgia, jurisdição e política, de modo a desencadear uma reflexão crítica sobre as condições de inteligibilidade da separação entre sujeito e ator social, pessoa e cargo, indivíduo e função, decisão e organização. Como resultado, sinaliza-se a separação entre opus operatum e opus operantis, operada pelo Concílio de Trento em 1545, que tornou explícita a separação entre a virtude da obra e a virtude quem a realiza.
Os impactos das inovações na diversificação da indústria brasileira: uma análise com base na Pintec e no Cempre
Authors: Kretzer Jucélio 
Published: September 2018

O artigo tem por objetivo associar as diferenças no padrão de diversificação com as diferenças no padrão de inovação dos setores industriais brasileiros. A literatura neo-schumpeteriana preconiza que o estabelecimento de padrões setoriais de inovação influencia os ritmos e as direções da mudança tecnológica de forma distinta entre os setores. Trata-se de um estudo empírico, com base nas informações estatísticas da Pesquisa de Inovação (Pintec 2011) e do Cadastro Central de Empresas (Cempre 2010), para investigar a relação entre inovação e diversificação, no sentido de contribuir para o entendimento dos padrões setoriais de diversificação da indústria brasileira. Os resultados estatísticos sugerem que a introdução de inovações, em grande medida, tem levado as indústrias a uma concentração de suas linhas de negócios em atividades que guardam alguma ‘proximidade’ em suas funções de produção, independente das atividades inovativas. Notadamente, certos setores, como os ‘baseados em ciência’, assumem comportamentos típicos de ‘diversificação baseada em atividades tecnológicas’.
Design of Fuzzy Logic Controller and its Distinctive Feature
Authors: Yamakawa Takeshi ,   Fuzzy Logic Systems Institute (FLSI) 1-5-204 Hibikino, Wakamatsu, Kitakyushu, Fukuoka 808-0135, Japan
Published: September 2018

Prof. Lotfi A. Zadeh, who created a new approach to describe a knowledge of a human expert with a natural language, passed away on September 6, 2017. His significant accomplishment was to create a novel artificial intelligence (AI) which exhibits the knowledge of human experts in natural linguistic terms. This system is structured and clear in two points of why a result is obtained and how it is done. The system contrasts with AI systems based on neural networks or deep learning.
In this paper, the design of a fuzzy logic controller and its application to controlling of the mouse-platform stabilization are described. In addition, the distinctive features of fuzzy logic control are discussed. The author wants to offer this paper on the altar of Prof. Zadeh.
DOS CHEIROS ÀS MEMÓRIAS DA ESCOLA: FORMAÇÃO E DOCÊNCIA EM CIÊNCIAS BIOLÓGICAS
Authors: Bremm Daniele , Güllich Roque Ismael da Costa 
Published: September 2018

Este estudo parte da análise de narrativas de licenciandos, escritos durante um componente curricular de Prática de Ensino sobre Currículo do Curso de uma licenciatura em Ciências Biológicas. Aos licenciandos foi proposto relembrarem os cheiros de quatro momentos diferentes das suas vidas estudantis: o cheiro da escola em que estudou, o cheiro da escola que visitou na prática, o cheiro da universidade que estudou e os cheiros que desejavam para a sua docência. Através da análise do conteúdo das narrativas, verificamos como as memórias ativadas pelos odores influenciaram na escolha profissional dos mesmos. Percebemos que muitas das memórias, ligadas aos cheiros, remetem a professores de escola, ligando-se à escolha profissional dos mesmos. Portanto, a investigação da ação, pela via da rememoração narrativa, permite repensar muitas das atitudes vividas como alunos, pensadas como professores em formação.
Palavras chaves: Narrativas; Investigação-formação-ação; Ensino de Ciências; Constituição Docente.
Study on separation characteristics of two-phase flow in double helical separator
Authors: Guo Hua , Zhou Chuangchuang , Jiang Zhen , Zhou Xiaojun 
Published: September 2018

The helical separator plays an important role in improving the working efficiency of electric submersible pump. Separation efficiency of two-phase flow in double helical separator is studied by numerical simulation and theoretical calculation. It is found that the separation efficiency of helical separator increases with the increase of gas-liquid ratio and flow rate. At the same time, under the condition of constant helical number and gas-liquid ratio, the separation efficiency is best when the even difference of pitch is 10 mm.
1,3-Thiazolidin-4-ones: Biological Potential, History, Synthetic Development and Green Methodologies
Authors: da Silva Santos Jonas , Junior Joel Jones , da Silva Flavia M. 
Published: September 2018

Background:
We present here the synthesis of 1,3-thiazolidin-4-one (1) and its functionalised analogues,
such as the classical isosteres, glitazone (1,3-thiazolidine-2,4-dione) (2), rhodanine (2-thioxo-1,3-
thiazolidin-4-one) (3) and pseudothiohydantoin (2-imino-1,3-thiazolidin-4-one) (4) started in the midnineteenth
century to the present day (1865-2018).

Objective:
The review focuses on the differences in the representation of the molecular structures discussed
here over time since the first discussions about the structural theory by Kekulé, Couper and Butlerov. Moreover,
advanced synthesis methodologies have been developed for obtaining these functional group, including
green chemistry. We discuss about its structure and stability and we show the great biological potential.

Conclusion:
The 1,3-thiazolidin-4-one nucleus and functionalised analogues such as glitazones (1,3-
thiazolidine-2,4-diones), rhodanines (2-thioxo-1,3-thiazolidin-4-ones) and pseudothiohydantoins (2-imino-1,3-
thiazolidine-2-4-ones) have great pharmacological importance, and they are already found in commercial
pharmaceuticals. Studies indicate a promising future in the area of medicinal chemistry with potential activities
against different diseases. The synthesis of these nuclei started in the mid-nineteenth century (1865), with the
first discussions about the structural theory by Kekulé, Couper and Butlerov. The present study has demonstrated
the differences in the representations of the molecular structures discussed here over time. Since then,
various synthetic methodologies have been developed for obtaining these nuclei, and several studies on their
structural and biological properties have been performed. Different studies with regards to the green synthesis
of these compounds were also presented here. This is the result of the process of environmental awareness.
Additionally, the planet Earth is already showing clear signs of depletion, which is currently decreasing the
quality of life.