bluuebunny/crossref_metadata_2025_split huggingface dataset:
Convergencia a Normas Internacionales de Contabilidad para el Sector Público (Nicsp): comparativo de los modelos de Colombia y Chile
Authors: Velásquez Graciano Oscar Darío , Pérez Morales José Vidal 
Published: December 2018

El presente artículo tiene como objetivo exteriorizar los adelantos que se vienen generando en algunos países de Latinoamérica, especialmente en Colombia y Chile, con el proceso de convergencia a las Normas Internacionales de Información Financiera para el Sector Público (Nicsp), expedidas por el Consejo de Normas Internacionales de Contabilidad del Sector Público (International Public Accounting Standards Board/Ipsasb), de la Federación Internacional de Contadores (International Federation of Accountants /IFAC), organismo responsable de expedir las normas contables para ese sector. Los garantes de esos cambios normativos, en el caso colombiano, son el Ministerio de Hacienda y Crédito Público, por intermedio de la Unidad Administrativa de la Contaduría General de la Nación; y en el de Chile, la Contraloría General de la República de Chile. Para el logro del objetivo se utilizará la información legal y contable de los organismos reguladores de cada país, artículos relacionados con Normas Internacionales de Contabilidad para el Sector Público y el portal de la IFAC, entre otros.
La auditoría interna como herramienta de gestión para el control en los gobiernos autónomos descentralizados de la provincia de Morona Santiago
Authors: López Jara Ana Alexandra , Cañizares Roig Marlene , Mayorga Díaz Mónica Patricia 
Published: December 2018

El control interno provee de una seguridad razonable a las operaciones administrativas y financieras de las instituciones; en la discusión sobre modelos de respuesta a los riesgos se presenta el modelo de control interno Committee of Sponsoring Organizations, (COSO), seleccionado por garantizar lo siguiente: 1) cumplimiento de leyes y regulaciones; 2) confiabilidad en la información financiera, y 3) salvaguarda de activos. Esta investigación se orientó hacia la necesidad de evaluar comparativamente el control interno de las unidades de auditoría interna pertenecientes a los gobiernos autónomos descentralizados cantonales de la provincia de Morona Santiago y a conocer su influencia sobre el control de gestión institucional. Para efectos del estudio se empleó una muestra de nueve de los trece cantones de la provincia seleccionada; la metodología para obtener información de la gestión de las unidades de auditoría interna sobre el control institucional, se fundamentó en entrevistas a los directores administrativos y financieros, y en la aplicación de un cuestionario de evaluación del control interno dirigido a los auditores internos o a los responsables de esta área en una entidad. La conclusión fundamental indica que el cumplimiento de las instituciones públicas con las normas técnicas de control interno dispuestas por la Contraloría General del Estado, bajo supervisión de las unidades de auditoría interna, promueve garantías razonables para la consecución eficiente de sus objetivos.
Avaliação de Desempenho Organizacional: trajetória das pesquisas internacionais por meio de paradigmas e teorias
Authors: Abilio Martins Vinicius , Rolin Ensslin Sandra , Dutra Ademar 
Published: December 2018

3 A pesquisa sobre Avaliação de Desempenho Organizacional (ADO) pode ser influenciada por diferentes paradigmas científicos, e analisada por diferentes teorias. Essa diversidade direciona a pluralidade de pensamentos na agregação de valor ao conhecimento científico. Nesse sentido, esta pesquisa teve como objetivo caracterizar a trajetória das pesquisas internacionais quanto aos paradigmas científicos e às teorias adotadas na área de ADO. Para orientar os procedimentos da pesquisa, o instrumento de intervenção Knowledge Development Process-Constructivist (Proknow-C) foi selecionado, o que formou o Portfólio Bibliográfico com 31 artigos de cunho teórico e 39 de cunho empírico. Os resultados permitem inferir que as pesquisas na área da ADO não evoluíram em função nem dos paradigmas científicos que as informaram nem das teorias adotadas. Grande parte dos estudos, por ser informados pela abordagem Positivista, não apresentam novas propostas para atender às demandas de negócios/sociais atuais, mas sim busca agrupar e apresentar, de forma cronológica, a trajetória histórica da área e das medidas/modelos/sistemas e as emergências dessas demandas. Embora a utilização de teorias com ‘olhares’ institucional e individual se fez presente, seu uso para a amplitude da ADO e sua consorciação com teorias advindas de outras áreas de conhecimento ainda são incipientes.
Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad
Authors: Ocampo Salazar Carmen Alejandra 
Published: December 2018

En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los estudios en gubernamentalidad. La unidad de análisis fueron setenta textos seleccionados en una revisión sistemática de artículos publicados entre 2012 y 2016, en cinco de las principales revistas internacionales relacionadas con las disciplinas analizadas. Para la recolección de los datos y la codificación de la información se utilizó una matriz de Excel y el software de investigación cualitativa Atlas.ti, versión 7.5.16. La comprensión de la información se complementó con un método de análisis de frecuencia y un análisis de red. Dentro de los resultados se destacan cuatro ejes temáticos: la gestión calculada, el gobierno a distancia, la modernización del gobierno y la contabilidad de la ciudad. Además, los cinco autores que más han publicado en el tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle y Peter Miller, así como las redes de cooperación entre países, dentro de los cuales se evidencia a Reino Unido y Canadá. También se identifica que el principal reto de investigación está en entender la contabilidad de las ciudades de las llamadas economías emergentes. Así, este artículo hace contribuciones importantes para la contaduría y la administración, en especial, se establecen herramientas teóricas para que los investigadores estudien la contabilidad y su incidencia en la gestión de las ciudades, desde la perspectiva de la gubernamentalidad, en aras de avanzar en este tópico que requiere de discusión en Latinoamérica para repensar las incidencias del cálculo contable y la gestión del ciudadano.
Effectiveness and safety of in vitro maturation of oocytes versus in vitro fertilisation in women with high antral follicle count: study protocol for a randomised controlled trial
Authors: Vuong Lan N , Ho Vu N A , Ho Tuong M , Dang Vinh Q , Phung Tuan H , Giang Nhu H , Le Anh H , Pham Toan D , Wang Rui , Norman Rob J , Smitz Johan , Gilchrist Robert B , Mol Ben W 
Published: December 2018

IntroductionIn vitro maturation (IVM) is a potential alternative to conventional in vitro fertilisation (IVF) to avoid ovarian hyperstimulation syndrome (OHSS). This is particularly relevant in women with a high antral follicle count (AFC) and/or polycystic ovary syndrome (PCOS), who are at increased risk for OHSS. However, no randomised controlled trials of IVM versus IVF in women with high AFC have reported both pregnancy and OHSS rates. The aim of this study is to compare the effectiveness and safety of one IVM cycle and one IVF with segmentation cycle within women with PCOS or high AFC-related subfertility.Methods and analysisThis randomised controlled trial will be conducted at a specialist IVF centre in Vietnam. Eligible subfertile women with PCOS and/or high AFC will be randomised to undergo either IVM or IVF. The primary outcome is live birth after the first embryo transfer of the started treatment cycle. Cycles in which no embryo is available for transfer will be considered as failures. The study has a non-inferiority design, with a maximal acceptable between-group difference of 5%. Rates of OHSS will also be reported.Ethics and disseminationEthical approval was obtained from the participating centre, and informed patient consent was obtained before study enrolment. Results of the study will be submitted for publication in a peer-reviewed journal.Trial registration numberNCT03405701; Pre-results.
Inpatients’ assessment of outcome at psychiatric institutions: an analysis of predictors following a national cross-sectional survey in Norway
Authors: Bjertnaes Oyvind , Iversen Hilde Hestad 
Published: December 2018

ObjectivesThe objective was to assess the importance of different types of predictors for patient-reported outcome, both background factors at the patient level and healthcare predictors related to structure and processes of healthcare.DesignCross-sectional patient experience survey.SettingAll 280 secondary care institutions in Norway providing inpatient care for adult psychiatric patients.Participants1683 inpatients responded to the questionnaire on-site (73.4%).Primary outcome measuresThe outcome scale of the Psychiatric Inpatient Patient Experience Questionnaire–On-Site was the primary dependent variable. The scale consists of five items relating to overall patient satisfaction, benefit of treatment and patient enablement. Regressions were used to assess predictors, for all patients and for five different patient groups reported by the patients including anxiety/depression, drug-related problems and eating disorders.ResultsMultilevel linear regression for all patients showed that background factors related to overall current state, self-perceived mental health before admission and admission type were the most important predictors for patient-assessed outcome. Poor current state was associated with poor assessment of outcome (estimate: 8.64, p<0.001), poor health before admission was associated with better outcome (estimate: −6.89, p<0.001) and patients with urgent admission had poorer scores on the outcome scale (estimate: 4.40, p<0.001). A range of structure and healthcare variables were related to patient-assessed outcome, the most important being clinicians/personnel understanding your situation, treatment adjusted to your situation and adequate information about mental health condition.ConclusionsSelf-perceived mental health before admission, current overall state and type of admission were the most important background factors for patient-assessed outcome. The most important structure and process variables were related to patient-centred interaction. The background factors should be considered in case-mix adjustments of quality indicators, while the process variables could be used as focus areas in work aiming to improve patients’ assessment of outcome.
Ensuring basic competency in chest tube insertion using a simulated scenario: an international validation study
Authors: Hertz Peter , Jensen Katrine , Abudaff Saleh N , Strøm Michael , Subhi Yousif , Lababidi Hani , Konge Lars 
Published: December 2018

IntroductionChest tube insertion can be associated with serious complications. A structured training programme is needed to minimise complications and enhance patient safety. Novices should pass a reliable test with solid evidence of validity before performing the procedure supervised on patients. The aim of this study was to establish a credible pass/fail standard.MethodsWe used an established assessment tool the Chest Tube Insertion Competency Test (TUBE-iCOMPT). Validity evidence was explored according to Messick’s five sources of validity. Two methods were used to establish a credible pass/fail standard. Contrasting groups’ method: 34 doctors (23 novices and 11 experienced surgeons) performed the procedure twice and all procedures were video recorded, edited, blinded and rated by two independent, international raters. Modified Angoff method: seven thoracic surgeons individually determined the scores that defined the pass/fail criteria. The data was gathered in Copenhagen, Denmark and Riyadh, Saudi Arabia.ResultsInternal consistency reliability was calculated as Cronbach’s alpha to 0.94. The generalisability coefficient with two raters and two procedures was 0.91. Mean scores were 50.7 (SD±13.2) and 74.7 (SD±4.8) for novices and experienced surgeons, respectively (p<0.001). The pass/fail score of 62 points resulted in zero false negatives and only three false positives.DiscussionWe have gathered valuable additional validity evidence for the assessment tool TUBE-iCOMPT including establishment of a credible pass/fail score. The TUBE-iCOMPT can now be integrated in mastery learning programmes to ensure competency before independent practice.
Performance of colorectal cancer screening in the European Union Member States: data from the second European screening report
Authors: Senore Carlo , Basu Partha , Anttila Ahti , Ponti Antonio , Tomatis Mariano , Vale Diama Bhadra , Ronco Gugliemo , Soerjomataram Isabelle , Primic-Žakelj Maja , Riggi Emilia , Dillner Joakim , Elfström Miriam Klara , Lönnberg Stefan , Sankaranarayanan Rengaswamy , Segnan Nereo 
Published: December 2018

ObjectiveTo present comparative data about the performance of colorectal cancer (CRC) screening programmes in the European Union Member States (EU MSs).DesignCross-sectional study. We analysed key performance indicators—participation rate, positivity rate (PR), detection rate (DR) and positive predictive value for adenomas and CRC—based on the aggregated quantitative data collected for the second EU screening report. We derived crude and pooled (through a random effects model) estimates to describe and compare trends across different MSs/regions and screening protocols.ResultsParticipation rate was higher in countries adopting faecal immunochemical test (FIT) (range: 22.8%–71.3%) than in those using guaiac faecal occult blood test (gFOBT) (range 4.5%–66.6%), and it showed a positive correlation (ρ=0.842, p<0.001) with participation in breast cancer screening in the same areas. Screening performance showed a large variability. Compliance with referral for colonoscopy (total colonoscopy (TC)) assessment ranged between 64% and 92%; TC completion rate ranged between 92% and 99%. PR and DR of advanced adenomas and CRC were higher in FIT, as compared with gFOBT programmes, and independent of the protocol among men, older subjects and those performing their first screening.ConclusionsThe variability in the results of quality indicators across population-based screening programmes highlights the importance of continuous monitoring, as well as the need to promote quality improvement efforts, as recommended in the EU guidelines. The implementation of monitoring systems, ensuring availability of data for the entire process, together with initiatives aimed to enhance reproducibility of histology and quality of endoscopy, represent a priority in screening programmes management.
Health needs of ex-military personnel in the UK: a systematic review and qualitative synthesis
Authors: Senior Steven L 
Published: December 2018

BackgroundDespite all local authorities in England signing up to the Armed Forces Covenant, only a small proportion of Joint Strategic Needs Assessments (JSNAs) include detailed consideration of the health of the local ex-military population. This article supports improvements to JSNAs by systematically reviewing published research for evidence of differences in health between the ex-military population and the general public.MethodsSystematic review using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses methodology for qualitative synthesis of mixed study designs. SCOPUS, PubMed and Google Scholar were searched for published research on health outcomes among UK ex-military populations. All study designs were included.Results43 studies met the inclusion criteria. Rates of mental illness and hearing loss are higher among ex-military populations compared with the general public, while rates of cancer among ex-military personnel born after 1960 are lower. Despite high rates of hazardous drinking among serving personnel, rates of alcohol-related harm among ex-military populations are no higher than the general public. There is a subpopulation at increased risk of a range of adverse outcomes. This group is variously identified as younger, male, less educated, more likely to have served in a combat role and/or left service early.ConclusionsThis review found evidence of areas of increased and reduced disease burden among ex-military populations. More detailed information on the make-up of the local ex-service population would support more meaningful needs assessments. The Ministry of Defence and local authorities and service providers should work together to support early identification and targeted support for those at the highest risk of adverse outcomes.
New score for assessing bleeding risk in patients with atrial fibrillation treated with NOACs
Authors: Rutherford Ole-Christian Walter , Jonasson Christian , Ghanima Waleed , Holst René , Halvorsen Sigrun 
Published: December 2018

BackgroundInformation is needed on bleeding risk factors specific for patients with atrial fibrillation (AF) treated with non-vitamin K oral anticoagulants (NOACs). We aimed to identify risk factors in a large real-world cohort and to derive a bleeding risk score for patients with AF treated with NOACs.MethodsFrom nationwide registries (the Norwegian Patient Registry and the Norwegian Prescription Database), we identified patients with AF with a first prescription of a NOAC between January 2013 and June 2015. Cox proportional-hazards analysis was used to identify the strongest risk factors for major or clinically relevant non-major (CRNM) bleeding. Based on these, a risk prediction score was derived. Discrimination was assessed with Harrel’s C-index. C-indexes for the modified Hypertension, Age, Stroke, Bleeding tendency/predisposition, Labile international normalised ratios, Elderly age, Drugs or alcohol excess (HAS-BLED), the Anticoagulation and Risk Factors in Atrial Fibrillation (ATRIA) and the Outcomes Registry for Better Informed Treatment of Atrial Fibrillation (ORBIT) scores were also calculated from the same cohort.ResultsAmong 21 248 NOAC-treated patients with a median follow-up time of 183 days, 1257 (5.9%) patients experienced a major or CRNM bleeding. Ten independent risk factors for bleeding were identified, which when included in a risk prediction model achieved a C-index of 0.68 (95% CI 0.66 to 0.70). A simplified score comprising three variables; age, history of bleeding and non-bleeding related hospitalisation within the last 12 months, yielded a c-index of 0.66 (95% CI 0.65 to 0.68). In the same cohort, the modified HAS-BLED, ATRIA and ORBIT scores achieved c-indexes of 0.62 (95% CI 0.60 to 0.63), 0.66 (95% CI 0.64 to 0.67) and 0.66 (95% CI 0.64 to 0.67), respectively.ConclusionsOur proposed simplified bleeding score could be a useful clinical tool for quick estimation of risk of bleeding in patients with AF treated with NOACs.
Optimal Bloom Filters and Adaptive Merging for LSM-Trees
Authors: Dayan Niv , Athanassoulis Manos , Idreos Stratos 
Published: December 2018

In this article, we show that key-value stores backed by a log-structured merge-tree (LSM-tree) exhibit an intrinsic tradeoff between lookup cost, update cost, and main memory footprint, yet all existing designs expose a suboptimal and difficult to tune tradeoff among these metrics. We pinpoint the problem to the fact that modern key-value stores suboptimally co-tune the merge policy, the buffer size, and the Bloom filters’ false-positive rates across the LSM-tree’s different levels.
We present Monkey, an LSM-tree based key-value store that strikes the optimal balance between the costs of updates and lookups with any given main memory budget. The core insight is that worst-case lookup cost is proportional to the sum of the false-positive rates of the Bloom filters across all levels of the LSM-tree. Contrary to state-of-the-art key-value stores that assign a fixed number of bits-per-element to all Bloom filters, Monkey allocates memory to filters across different levels so as to minimize the sum of their false-positive rates. We show analytically that Monkey reduces the asymptotic complexity of the worst-case lookup I/O cost, and we verify empirically using an implementation on top of RocksDB that Monkey reduces lookup latency by an increasing margin as the data volume grows (50--80% for the data sizes we experimented with). Furthermore, we map the design space onto a closed-form model that enables adapting the merging frequency and memory allocation to strike the best tradeoff among lookup cost, update cost and main memory, depending on the workload (proportion of lookups and updates), the dataset (number and size of entries), and the underlying hardware (main memory available, disk vs. flash). We show how to use this model to answer what-if design questions about how changes in environmental parameters impact performance and how to adapt the design of the key-value store for optimal performance.
FRC: a high-performance concurrent parallel deferred reference counter for C++
Authors: Tripp Charles , Hyde David , Grossman-Ponemon Benjamin 
Published: December 2018

We present FRC, a high-performance concurrent parallel reference counter for unmanaged languages. It is well known that high-performance garbage collectors help developers write memory-safe, highly concurrent systems and data structures. While C++, C, and other unmanaged languages are used in high-performance applications, adding concurrent memory management to these languages has proven to be difficult. Unmanaged languages like C++ use pointers instead of references, and have uncooperative mutators which do not pause easily at a safe point. Thus, scanning mutator stack root references is challenging.
FRC only defers decrements and does not require mutator threads to pause during collection. By deferring only decrements, FRC avoids much of the synchronization overhead of a fully-deferred implementation. Root references are scanned without interrupting the mutator by publishing these references to a thread-local array. FRC's performance can exceed that of the C++ standard library's shared pointer by orders of magnitude. FRC's thread-safety guarantees and low synchronization overhead enable significant throughput gains for concurrently-readable shared data structures.
We describe the components of FRC, including our static tree router data structure: a novel barrier which improves the scalability of parallel collection workers. FRC's performance is evaluated on several concurrent data structures. We release FRC and our tests as open-source code and expect FRC will be useful for many concurrent C++ software systems.
Optimizing RAID/SSD controllers with lifetime extension for flash-based SSD array
Authors: Han Lei , Shen Zhaoyan , Shao Zili , Li Tao 
Published: December 2018

Flash-based SSD RAID arrays are increasingly being deployed in data centers. Compared with HDD arrays, SSD arrays drastically enhance storage density and I/O performance, and reduce power and rack space. Nevertheless, SSDs suffer aging issues. Though prior studies have been conducted to address this disadvantage, effective techniques of RAID/SSD controllers are urgently needed to extend the lifetime of SSD arrays.
In this paper, we for the first time apply approximate storage via the interplay of RAID and SSD controllers to optimize the lifespan of SSD arrays. Our basic idea is to reuse faulty blocks (those contain pages with uncorrectable errors) to store approximate data (which can tolerate more errors). By relaxing the integrity of flash blocks, we observed that the endurance of NAND flash memory can be significantly boosted, thereby providing huge potentials to significantly extend the lifetime of SSDs. Based on this observation, we propose the use of an efficient space management scheme for data allocation and FTL strategies by coordinating the interplay of RAID and SSD controllers to optimize the lifetime of SSD arrays. We implemented a prototype, called FreeRAID, based on an SSD array simulator. Our experiments show that we can significantly increase the lifetime by up to 2.17× compared with conventional SSD-based RAID arrays.