bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluación del control interno en el proceso de tesorería de las pequeñas y medianas empresas de Medellín
Authors: Grajales-Gaviria Daniel Alberto , Castellanos-Polo Orlando Carmelo 
Published: May 2018

Al evaluar la empresa por áreas de trabajo, se identifica que el departamento más susceptible a fraudes es el de Tesorería, por esta razón, se propone evaluar la estructura del control interno con énfasis al ciclo transaccional del proceso de tesorería en las pequeñas y medianas empresas por medio de una muestra representativa en el municipio de Medellín.
Esta revisión permitirá identificar debilidades en los procesos y brindar opciones de mejora con el fin de garantizar la eficacia, eficiencia, efectividad y economía en la gestión institucional.
El alcance de esta investigación está basado en los componentes del modelo de control interno COSO, los cuáles serán el enfoque modular para la revisión del proceso de tesorería; Se revisarán: El proceso de cuentas por pagar, el proceso de cuentas por cobrar, el proceso de recaudo de efectivo y el proceso de pagos de obligaciones.
El resultado de esta investigación permitirá alcanzar el objetivo de identificar las principales falencias en el proceso de tesorería en cuanto a los mecanismos de control interno que las pequeñas y medianas empresas de Medellín tienen estipulados.
El aprendizaje organizacional (AO) y el desempeño empresarial bajo el enfoque de las capacidades dinámicas de aprendizaje
Authors: Londoño-Patiño Julio Albeiro , Acevedo-Álvarez Carlos Alberto 
Published: May 2018

El objetivo de este trabajo es presentar una reflexión sobre la relación entre el aprendizaje organizacional y el desempeño organizacional, bajo el enfoque de las capacidades dinámicas de aprendizaje, considerando las diversas tipologías que han sido planteadas por diferentes estudios para clasificar el aprendizaje organizacional que ocurre en las organizaciones, según su alcance colectivo o su nivel individual. Con base en estas tipologías, se consideran los factores que condicionan el desarrollo del aprendizaje con el desempeño empresarial, permitiendo encontrar las razones por las cuales las organizaciones deben asumir el aprendizaje como una plataforma de competitividad y permanencia en el tiempo como medida de mantenibilidad en entornos dinámicos y siempre cambiantes.
En términos metodológicos, para relacionar el AO, las capacidades dinámicas de aprendizaje y el desempeño, se realizó una revisión de la literatura de orden descriptiva por periodo de tiempo, usando como referencia conceptos relacionados a la organización que aprende, partiendo desde el tipo de aprendizaje organizacional y el entorno que lo rodea (individual y colectivo); por último, se realizan unas consideraciones del aprendizaje organizacional y el desempeño empresarial que destaca la importancia del AO bajo el enfoque de las capacidades dinámicas y su incidencia en el desempeño, donde se evidencia su importancia en la competitividad empresarial desde sus diferentes niveles y estructuras.
Effect of number of parents on some important biometric genetic parameters in rapeseed (Brassica napus L.)
Authors: Rameeh Valiollah 
Published: May 2018

Summary
Half F2 diallel crosses of eight spring cultivars of rapeseed were used in partial circulant diallel analyses to estimate biometric genetic parameters for phenological traits, yield components and seed yield. The greatest variation in the GCA-to-SCA mean square ratio was related to days to flowering, and its lowest variation to days to maturity. A high coefficient of variation of the narrow-sense heritability estimate was obtained for days to maturity, followed by plant height and seed yield. For diallel analysis with a low number of parents, the differences of the heritability estimates of the traits were small; therefore, for precise estimation of heritability, a high number of diallel crosses will be preferred.
Factors Influencing the Selection of Retail Chains with Large Purchasing in Bosnia and Herzegovina
Authors: Gluhović Nikola 
Published: May 2018

Abstract
The aim of the paper is to analyse the impact of factors that dominantly influence the choice of trade chains with large purchases in Bosnia and Herzegovina in retail trade, mainly food, beverages and household hygiene products. The survey was conducted using the survey questionnaire on a representative sample of 350 respondents in Sarajevo, Banja Luka and Mostar, with the aim of determining the prevailing buying behaviour of consumers during large purchases in Bosnia and Herzegovina, in retail outlets from large retail chains. For the purpose of analysing the collected data, the statistical package of SPSS was used, and in particular the methods: variance analysis (ANOVA) and multivariate variance analysis (MANOVA). On the basis of the obtained results, factors that have the greatest influence on the selection of retail chains in large purchases in Bosnia and Herzegovina at the level of Sarajevo, Banja Luka and Mostar can be determined. The contribution of this research is reflected in the recognition and understanding of the behaviour of consumers in the selection of retail chains in Bosnia and Herzegovina. The correct understanding of the factors that lead consumers in making large purchases is of essential importance for the business of retail chains in Bosnia and Herzegovina.
The Resourse Valorisation of Authentic Tourist Offer of Western Serbia
Authors: Gligorijević Aleksandar , Novović Milan 
Published: May 2018

Abstract
In recent decades, from a global scale aspect, tourism demand is becoming more differentiated. On one hand, a preserved natural environment and clean air are demanded, while, on the other hand, a growing number of tourists want to travel and see cultural and historical heritage of the area in which they are spending their holiday. In order to compete in the world tourist market, an area must possess various and extensive resources. Therefore, new destinations that, above all, have a rich original tourist offer are required. Since Western Serbia has significant natural and anthropogenic resources, this paper explores its original tourist potential. In this sense, with the use of modern methodologies for evaluating the still untapped potential tourist area, this paper presents an approach to valorisation, both natural and anthropogenic resources of Western Serbia. The research aims, through this evaluation, to show how, in what way these resources can be placed in the function of tourism exploitation and greater involvement of Western Serbia in contemporary touristic trends.
Recurrent Multi-Organ Cystic Echinococcosis
Authors: Habor Adriana , Sidlovszky Noémi Ecaterina , Török Edina , Simu Iunius , Copotoiu Monica , Mureșan Larisa 
Published: May 2018

Abstract
Cystic echinococcosis is the disease that occupies, together with trichinosis, the first place in the zoonoses in Romania. We present the case of a 75-year-old urban patient known for echinococcosis, firstly operated for bone cysts in the right coxofemoral joint at the age of 24, then in 2000 she was operated for a lung hydatid cyst and in 2011 she underwent a surgery for recurrent bone echinococcosis.
After a 7-year lull, she returns due to the appearance of tumorous masses in the abdominal right flank, the right thigh, accompanied by pain in the right coxofemoral joint, functional impotence of the right lower limb, asthenia, anorexia. Based on clinical, immunological, imagistic examinations, the diagnosis of cystic echinococcosis localised in the liver, bone and muscle was established. Since the patient in association had ischaemic heart disease in NYHA III (New York Heart Association) congestive heart failure, surgical treatment was delayed and preoperative treatment with Albendazole 10-15mg/kg/day was started. Initially we will apply a conservative treatment, laparoscopic drainage and aspiration of the contents, saline instillation and aspiration.
Monetary Policy and Economic Growth: A Review of International Literature
Authors: Twinoburyo Enock Nyorekwa , Odhiambo Nicholas M. 
Published: May 2018

Abstract
This paper aims to survey the existing literature, both theoretical and empirical, on the relationship between monetary policy and economic growth. While there has been a wide range of studies on the existing relationship between monetary policy and economic growth, the nexus between the two remains inconclusive. This paper takes a comprehensive view of the theoretical evolution of the relationship and the respective recent empirical findings. Overall, this paper shows that the majority of findings support the relevancy of monetary policy in supporting economic growth, mainly in financially developed economies with fairly independent central banks. The relationship tends to be weaker in developing economies with structural weaknesses and underdeveloped financial markets that are weakly integrated into global markets. This paper concludes that monetary policy matters for growth both in the short-run and long-run despite the prevailing ambiguous relationship. The paper recommends intensive financial development measure for developing countries as well as structural reforms to address to supply side deficiencies.
Aspects of Water Budget in Văcăreşti Wetland
Authors: Zaharia Valentin , Găitănaru Dragoş 
Published: May 2018

Abstract
Wetlands located in cities are among the most diverse and productive natural based systems which provide important benefits such as water quality improvement, flood control, soil erosion protection, recreation opportunities, support for wildlife and natural products. This paper presents the water budget in Văcărești wetland in order to provide an overview of the hydrological processes that make wetlands unique. Văcărești wetland is located in south part of Bucharest city and represents the single urban Natural Park in Romania. The existing wetland has been formed on an area conceived initially as the bottom of an artificial lake where the nature and the wildlife developed on their own. Using historical data and several algorithms, this paper presents the analysis of the water budget on the considered area which would lead to a better assessment of the hydrological processes. The goal of the study was to gain knowledge on how the wetland is sustained and, as a result, to develop solutions to prevent the ecosystem deterioration conducted by external pressures like climate change with extended periods of droughts or anthropic influences.
Colour ringing programme of the lesser spotted eagle (Aquila pomarina) population in Slovakia and its new results in the period 2009–2012
Authors: Dravecký Miroslav , Danko Štefan , Hrtan Ervín , Kicko Ján , Maderič Boris , Mihók Jozef , Balla Miloš , Belka Tomáš , Karaska Dušan 
Published: May 2018

Abstract
In the years 2009-2012 a total of 316 individuals were marked in a colour ringing programme of the population ofA. pomarina in Slovakia. From this a total of 39 inds. were ringed with yellow readable plastic rings with a two-place alphanumeric code (all young in a nest) and 277 inds. (273 young and 4 adult inds.) with light-blue rings. For the entire period of the programme of marking the A. pomarina population in Slovakia in the years 2000-2012 a total of 952 inds. were ringed, 933 of which were young birds in nest and 19 adult individuals. In the period 2009-2012 48 records were obtained from observations of 35 individuals of different age categories (31 individuals from one to 11 years old, three of unknown age and one young individual about one month after fledging the nest). The age categories of immature individuals were determined, and six were found to be one-year-old individuals (12.5%) in the second calendar year of life after their first return from wintering grounds, six were two-year-old eagles (12.5%) and five were three-year-old eagles (10.4%) which spent breeding periods in Europe at a relatively small distance from their place of hatching. Adult individuals were found to be in their current breeding grounds at distances of 8-249 km from their hatching place. In the period 2000-2012 three individuals were recorded 3× and four individuals 2×. The results confirm breeding site fidelity in adults, but also the fidelity of immature individuals to their hatching place, and the return of one-year-old individuals from their wintering grounds to the vicinity of their hatching place immediately in the first year of life (that is, in the second calendar year).
Leaching of Contamination from Stabilization/Solidification Remediated Soils of Different Texture
Authors: Burlakovs Juris , Kasparinskis Raimonds , Klavins Maris 
Published: May 2018

Abstract
Development of soil and groundwater remediation technologies is a matter of great importance to eliminate historically and currently contaminated sites. Stabilization/solidification (S/S) refers to binding of waste contaminants to a more chemically stable form and thus diminishing leaching of contamination. It can be performed using cement with or without additives in order to stabilize and solidify soil with the contamination in matrix. A series of experiments were done to determine leaching properties of spiked soils of different texture bound with cement. Results of experiments showed, that soil texture (content of sand, silt and clay particles) affects the leaching of heavy metals from stabilized soils.
Influence of Temperature and Pressure Change on Adiabatic and Isothermal Methanation Processes
Authors: Porubova Jekaterina , Klemm Marco , Kiendl Isabel , Valters Karlis , Markova Darja , Repele Mara , Bazbauers Gatis 
Published: May 2018

Abstract
Energy plans of many countries anticipate an increased use of biomethane for energy supply, i.e., in power and heat production as well as in the transport sector. Existing infrastructure of natural gas storage, supply and application provides a good platform to facilitate transfer to biomethane utilization on a larger scale. One key element of the biomethane system is the upgrade of the biomass-derived synthesis gas originating from different sources, to a quality of natural gas (SNG - Synthesis Natural Gas) via the methanation process for further injection into the natural gas grid.. The maximisation of efficiency of the methanation process is of critical importance in order to make biomethane technology viable for wider application. The aim of the study was to improve efficiency of the methanation process by finding the optimum temperatures and pressure. Theoretical modelling of adiabatic and isothermal methanation processes by using thermodynamic equilibrium calculations was introduced as a method for the study. The results show the impact of temperature and pressure changes on the overall efficiency of methane production. It can be concluded from the study that knowledge about the relation between temperature, pressure and the efficiency of the methanation process makes it possible to optimize the process under various biomass synthesized gas input conditions.
Precipitation and Air Temperature Impact on Seasonal Variations of Groundwater Levels
Authors: Vitola Ilva , Vircavs Valdis , Abramenko Kaspars , Lauva Didzis , Veinbergs Arturs 
Published: May 2018

Abstract
The aim of this study is to clarify seasonal effects of precipitation and temperature on groundwater level changes in monitoring stations of the Latvia University of Agriculture - Mellupīte, Bērze and Auce. Groundwater regime and level fluctuations depend on climatic conditions such as precipitation intensity, evapotranspiration, surface runoff and drainage, as well as other hydrological factors. The relationship between precipitation, air temperature and groundwater level fluctuations could also lead and give different perspective of possible changes in groundwater quality. Using mathematical statistics and graphic-analytic methods it is concluded that autumn and winter precipitation has the dominant impact on groundwater level fluctuations, whereas spring and summer season fluctuations are more dependent on the air temperature.
Composições zoológicas
Authors: Volpi Maria Cristina 
Published: May 2018

Na cultura material dos oitocentos, na Europa e nas Américas, a vida após a morte de pássaros e insetos se materializou em composições que incluíam quadros [‘pinturas’], arranjos decorativos, joias, chapéus, ventarolas e trajes. Nessas diversas tipologias os enquadramentos classificatórios dos objetos não dão conta de sua natureza múltipla, ora natureza, ora arte. Este artigo reflete sobre o percurso e os sentidos atribuídos a um tipo de arte plumária não indígena produzida no Rio de Janeiro no século XIX, sob o ângulo das transferências culturais (Compangnon, 2009). O ponto de partida é o estudo de uma ventarola de penas, ave e insetos em sua caixa, um artesanato oitocentista muito pouco estudado no Brasil. Nesse percurso, encontramos o vínculo entre a produção oitocentista que atendia à demanda de um gosto de caráter burguês no contexto da influência franco-inglesa preponderante, com a época do descobrimento, quanto a produção material dos índios brasileiros passa a circular nas esferas mais restritas da aristocracia e alta burguesia europeia.
Pembuatan Counter Electrode Karbon Untuk Aplikasi Elektroda Dye-Sensitized Solar Cell (DSSC)
Authors: Chadijah Siti , Dahlan Dahyunir , Harmadi Harmadi 
Published: May 2018

Telah dilakukan pembuatan counter electrode karbon di atas substrat Indium Tin Oxide (ITO) untuk aplikasi DSSC. Counter electrode karbon dibuat dari; goresan pensil 7B, jelaga api lilin, serta kombinasi goresan pensil dangan jelaga api lilin. Komposisi bahan dasar terdiri dari serbuk karbon dari pensil, cetyl trymetil ammonium bromide (CTAB) dan TiO2. Hasil karakterisasi mikroskop optik memperlihatkan sumber karbon yang berasal dari jelaga api lilin menghasilkan morfologi permukaan sangat halus dan homogen serta terdistribusi merata pada substrat ITO. Sementara dari foto mikroskop electron (Scanning Electron Microscope, SEM) sampel tersebut memperlihatkan adanya pori-pori. Dari pengukuran karakteristik I-V dihitung efisiensi sel surya yang menggunakan elektroda karbon tersebut. Efisiensi counter electrode yang diperoleh dari goresan pensil adalah 0,064 %, jelaga api lilin adalah 0,163%, goresan pensil dan jelaga api lilina dalah 0,088%, jelaga api lilin baru digores pensil 0,008%, campuran serbuk karbon dengan 3 mL air serta 0,1 gram CTAB serta 0,1 gram TiO2 0,065%. Kata Kunci: Karbon, ITO, Counter electrode, DSSC, Efisiensi
Sınav Kaygısını Azaltmaya Yönelik Bir Psikoeğitim Programının Sekizinci Sınıf Öğrencilerinin Sınav Kaygısına Etkisi
Authors: GENÇ Hulisi , KUTLU Mustafa 
Published: May 2018

Amaç: Bu araştırmanın amacı sınav kaygısı psiko-eğitim
programının öğrencilerin sınav kaygısı düzeylerini azaltmada etkililiğini
incelemektir.Yöntem: Çalışmada ön test-son test kontrol gruplu deneysel desen kullanılmıştır.
Araştırma Malatya il merkezinde bir ortaokulda öğrenim gören 8.sınıf
öğrencileri üzerinde yürütülmüştür. Araştırmada deney grubu, kontrol grubu ve
plasebo grubu olmak üzere üç grup bulunmaktadır ve her grupta 15’er öğrenci
bulunmaktadır. Üç gruptaki öğrenciler de gönüllülük esasına göre seçilmiştir.
Veri toplama aracı olarak Sınav Kaygısı Envanteri
uygulanmıştır. Deney ve kontrol grubunun sınav kaygısı ön ve son
testlerinden aldıkları puanların anlamlı farklılaşıp farklılaşmadığını
belirlemek için non-parametrik Mann Whitney-U testi yapılmıştır. Deney, kontrol
ve plasebo gruplarının sınav kaygısı son test puanlarının sınav kaygısı ön test
puanlarına göre anlamlı bir farklılık gösterip göstermediğini belirlemek
amacıyla non-parametrik Wilcoxon İşaretli Sıralar Testinden
faydalanılmıştır. Bulgular: Araştırma bulgularına göre sınav kaygısını azaltma psiko-eğitim programının
öğrencilerin sınav kaygısını azaltmada etkili olduğu sonucuna ulaşılmıştır. Sonuçlar ve Öneriler: Araştırma sonucuna göre sınav kaygısını azaltma psiko-eğitim programının
öğrencilerin sınav kaygısını azaltmada etkili olduğu bulunmuştur. Sınav
kaygısını azaltmaya yönelik psiko-eğitim programlarının ortaokul öğrencileri
özelinde daha fazla uygulanması gerekmektedir.
Assessment of food intake rates in pink‐footed geese Anser brachyrhynchus based on examination of oesophagus contents
Authors: Therkildsen Ole R. , Madsen Jesper 
Published: May 2018

An alternative to the so‐called ‘marker substance’ method used to estimate daily food intake in geese is presented. Based on the assumption that a grazing bird takes one leaf per peck, the daily food intake rate can be calculated by multiplying mean bite weight, peck rate and total daily foraging time. Wintering pink‐footed geese Anser brachyrhynchus feeding on pastures and winter wheat fields were collected and samples of leaves in the oesophagus were measured, dried and weighed individually. We measured leaf lengths in unexploited areas of the same fields upon which geese had been feeding. Peck rates of winter wheat feeding geese were measured. Daily foraging time was obtained from observations of activity budgets of flocks of geese. Daily food intake of winter wheat feeding geese was estimated at 159–229 g ash free dry weight (AFDW) during late winter and at 188–212 g AFDW in early spring. For geese feeding on pastures in early spring food intake was estimated at 170 g AFDW. Averages were generally in accordance with estimates derived by the ‘marker substance’ method. Bite length was positively related to primary leaf length of winter wheat, suggesting that geese adjust bite size to available leaf lengths. There was a negative relationship between peck rate and length of all leaf types, but the relationship was only significant for primary leaves. Based on the assumption that bite length was identical to primary leaf length and the relationship between primary leaf length and peck rate, a quadratic relation between primary leaf length and instantaneous intake rates was derived, yielding a peak intake rate of 0.62 g AFDW min−1 at a primary leaf length of 8.4 cm. In the beginning of the winter, bite lengths were close to this optimal leaf length, but decreased during winter.
Fate of captive‐reared brown hares Lepus europaeus released at a mountain site in central Italy
Authors: Angelici Francesco M. , Riga Francesco , Boitani Luigi , Luiselli Luca 
Published: May 2018

We conducted a radio‐telemetry study of translocated brown hares Lepus europaeus during March 1992 ‐ November 1994 in a mid‐elevation mountain site in central Italy. Of 44 hares released in the study area, 38 died during our field studies. Most hares (68.2%) died within 10 days after release, 7.89% died within 11–20 days, 2.63% within 21–30 days and 21.05% later than 30 days after release. We found no difference in mortality rates between sexes. Most of the hares were preyed upon by red foxes Vulpes vulpes or beech marten Martes foina, but a few died of coccidiosis and various natural diseases. Some hares disappeared during the monitoring period. The average survival time was 52.7 days for males (N = 20), and 66.8 days for females (N = 21). We found no significant effect of sex, season or weight (g) on individual survival. Nearly all of the hares dispersed randomly from the release site within a radius of 1,200 m. We found no significant effect of survival time on dispersal rates, nor did we find any significant intersexual difference in the maximum distances moved by translocated individuals. We did not observe this trend among females. Season, survival time and individual weight did not influence individual dispersal, whereas sex had a significant effect, as males tended to disperse farther than females.