bluuebunny/crossref_metadata_2025_split huggingface dataset:
Improving integrated reporting
Authors: Massingham Rada , Massingham Peter Rex , Dumay John 
Published: December 2018

Purpose
The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically vague concepts may improve intangible asset disclosures (IAD) and increase uptake of the<IR> framework.

Design/methodology/approach
The paper is conceptual. The authors use organisational learning to theorise about the learning and growth perspective of the BSC, within the context of the practice of IAD.

Findings
Several criticisms of IAD, the<IR>framework and the BSC have acted as barriers to implementing the<IR>framework. The improved version of the BSC’s learning and growth perspective, presented in this paper, addresses those criticisms by redefining the concept of integrated thinking (learning) and more fully connecting that learning to future value creation (growth). The model is designed to be used in tandem with the<IR>framework to operationalise integrated thinking. A new BSC strategy map illustrates how this revised learning and growth perspective interacts with the other three BSC perspectives to create long-term shareholder value through the management and growth of knowledge within an organisation.

Research limitations/implications
Organisational learning is an important source of competitive advantage in the modern knowledge economy. Here, the authors encourage further debate on how to report and disclose information on intangible assets, driven by a new conceptual strategy for organisational learning that fully supports the BSC’s capacity to help integrated thinking and future value creation for the<IR>framework.

Practical implications
From its roots as a performance measurement system, the BSC has become a widely used strategy execution tool. The<IR>framework has struggled to gain traction, but still has value in exploring intangible assets and its disclosure from a systems thinking perspective. The model is designed to bring an explicit understanding of how to improve integrated thinking for the<IR>framework facilitating better measurement, management and reporting of human and structural capital. By doing so, the new model enables a firm to use the BSC to engage with<IR>more effectively, which should also be useful for practitioners given the widespread use of the BSC.

Originality/value
The analysis of the BSC’s learning and growth perspective reveals two dichotomies – one between resources and growth, and another between systems and capability. The revised perspective resolves these dichotomies with clear, forward-focused measures of learning and intangible asset growth, and multiple vertical and horizontal connections between the perspective’s four constructs. The authors demonstrate practical paths to value creation through a range of strategic impacts.
Investment Dynamics and Earnings‐Return Properties: A Structural Approach
Authors: BREUER MATTHIAS , WINDISCH DAVID 
Published: December 2018

ABSTRACTWe propose the standard neoclassical model of investment under uncertainty with short‐run adjustment frictions as a benchmark for earnings‐return patterns absent accounting influences. We show that our proposed benchmark generates a wide range of earnings‐return patterns documented in accounting research. Notably, our model generates a concave earnings‐return relation, similar to that of Basu [1997], and predicts that the earnings‐return concavity increases with the volatility of firms’ underlying shock processes and decreases with the level of firms’ investments. We find strong empirical support for these predictions. Overall, our evidence suggests that our proposed benchmark is useful for understanding the joint dynamics of variables of interest to accounting research (e.g., earnings, returns, investment, market‐to‐book) absent accounting influences, a necessary precondition for inferring the effects of accounting from these dynamics.
James Andreoni and the quest for others in our utility functions
Authors: Muñoz‐Herrera Manuel , Nikiforakis Nikos 
Published: December 2018

Over the past 30 years, James Andreoni has produced a body of work like few others in public economics. Motivated by a personal need to understand the determinants of prosocial behavior, and by offering a rare blend of insights from formal theory, controlled experiments, and field data, Andreoni has succeeded in elucidating the broader relevance of prosocial motives and their far‐reaching economic implications. This article offers an overview of his work on prosociality, highlighting some of his seminal contributions and placing them in a historical context. We argue that James Andreoni has had a unique role in the quest to ensure that others have a place in our utility functions.
Solving Linear Optimal Control Problems Using Cubic B-spline Quasi-interpolation
Authors: Matinfar M. , Dosti M. 
Published: December 2018

In this article, we apply an impressive method for solving linear optimal control problem based on cubic B-spline quasi-interpolation. Hamilton-Jacobi equation are applied to linear optimal control problem convert to systems of first-order equations. The main idea of our scheme is approximation derivative with cubic B-spline quasi-interpolation. This method is straightforward, without restrictive assumptions.The results of scheme are made in pleasant agreement with analytic solutions. The accuracy of the proposed method is demonstrated by absolute error. Our scheme is simple to implement because its algorithm is easy and it's one of the advantages of the proposed method.
Time - Neutrosophic Soft Expert Sets and Its Decision Making Problem
Authors: Ulucay Vakkas , Şahin Mehmet , Olgun Necati 
Published: December 2018

In this paper we present a new concept called time-neutrosophic soft expert set (T-NSESs). We also de¯ne its basic operations, namely complement, union, intersection, AND, OR and study some of their properties. We give examples for these concepts. Finally we present an application of this concept in a decision-making problem.
Keberkesanan ABM Pasang Bongkar Rak Alat Tulis dalam Merangsang Psikomotor Murid Bermasalah Pembelajaran Tahap 3 dan 4
Authors: Rosli Nur Najihah , Bahari Farul Afendi , Azman Mohamed Nor Azhari , Kiong Tee Tze , Jumintono Jumintono 
Published: December 2018

This study aims to evaluate the effectiveness of teaching aids (ABM) ‘Pasang Bongkar Rak Alat Tulis’ in stimulating the psychomotor of slow-learning students level 3 and level 4.This ABM is built to help the teaching and learning process (PdP) students with special needs in Manipulative Skills subjects especially for slow learner in raising student psychomotor stimulate. Qualitative approaches were used to obtain the study data through two instruments: observation and interview. The data collection process involves 16 students level 3 and level 4 for the special education stream as a sample to obtain data through observation, three (3) respondents with knowledge and expertise related to the Manipulative Skill subjects for the interview sessions. Data were analysed using content analysis method. The findings show that the ABM ‘Pasang Bongkar Rak Alat Tulis’ will help students with learning disabilities in Teaching and Learning Facilitation (PdPc) in the classroom. This can be proved by the students excitedly and more eager to include the components of the stationery rack back to the original shape. This can stimulate psychomotor students learning problem. Indirectly can stimulate student's cognitive (thinking) and affective (attitude and values) to think how ABM can be reentered correctly. The conclusions from this study suggest that ABM can help to increase student psychomotor stimulation by installing and unloading methods practiced in this ABM. The implication of the study shows that the use of ABM ‘Pasang Bongkar Rak Alat Tulis’ is able to increase interest in PdP in the classroom and enhance the psychomotor capabilities of slow learner students.
Indikator Kemahiran Employability dalam Kalangan Graduan Pendidikan
Authors: Hanapi Zaliza , Mohd Shariff Mohd Shazielan , Paijan Azlina , Mamat Abu Bakar , Abu Kassim Faizah 
Published: December 2018

The phenomenon of unemployment problem among graduates is not a new issue. In fact, it also involves graduates who hold an education degree. Hence, this study was conducted to determine the indicators of employability skills needed by the education graduates especially from technical and vocational education field in Malaysia. This study was conducted qualitatively through interview among five experts. Respondents were among those with experiences in teaching and working in technical and vocational education field. Results showed that there were nine elements of employability skills needed to be mastered by graduates in technical and vocational education. These indicators are communication skills, creative and critical thinking skills, information management skills, self-management skills, teamwork and cooperation skills, leadership skills, ethics and moral professionalism, entrepreneurial skills and social skills. The mastery of these employability skills are deemed important in order to produce teachers with highly qualified and competitive professionals.
Pengaruh Ansyitah (Aktiviti) Terhadap Pembentukan Akhlak Pelajar Sekolah Menengah Kebangsaan Agama (SMKA)
Authors: Muhamad Norhisham 
Published: December 2018

This working paper is to look into the Ansyitah (activity) and its link to students’character Sekolah Menengah kebangsaan Agama (SMKA). This research in the form of observation is to find information on the Ansyitah (activity) used in SMKA. Feedback was obtained from questionnaires that were distributed to SMKA students. A total of 886 Form Four students from 5 zones namely East Zone, Central zone, South zone, North zones and East Malaysia zone were involued in the research. Students were required to respond to 13 items related to the Ansyitah (activity) strategy and 75 items on students’character in schools and boarding schools. The 5- points Likert Scale Response is used on the questionnaire. A descriptive statistic is used to report on the result of the research Ansyitah (activity) and the students’ character. The Spearman Correlation is used to explain the link between Ansyitah (activity) and the character of the SMKA students in schools and boarding schools. The finding of the result shows that the Ansyitah (activity) is at a high level (min=4.03,sp=0.679) and the character of the SMKA students in schools and boarding schools (min=4.22, sp=0.431). The analysis correlation shows significance between Ansyitah (activity)and the students character of the SMKA students in schools and boarding schools (r=0.496,p<0.01). The findings of this study showed Ansyitah (activities) had a positive effect on students' moral development and the need to diversify away from activities that can build character by the Ministry of Education, the State Education Department and the school in particular.
Aplikasi Maqasid Syariah Terhadap Pentafsiran Ayat Hukum Arak Dalam Tafsir al-Azhar
Authors: Abdul Manas Mohd Fazali , Abd Ghani Abd Rahman , Daud Mohd Noor 
Published: December 2018

This study aimed to identify of maqasid syariah and its importance in the interpretation of laws in the Quranic verses. This study also aimed to analyze maqasid syariah in the interpretation of alcohol laws in the Quran verses which were applied by Hamka in Tafsir al-Azhar. This study used texts and contents analyses. Inductive, deductive and comparative methods were also used to analyze the data. The main result of this study showed that the maqasid syariah was applied by mufassir in interpretation of the laws in the Quran verses. The study found that Hamka has applied the maqasid syariah in the interpretation of alcohol laws in the Quran verses in Tafsir al-Azhar. This study concludes that the application of maqasid syariah in the interpretation of law verses in the Quran should be emphasized by mufassir. The collection of law verses is important to facilitate Muslims to refer and practice them. The implication is that the study has created a maqasidi thematic interpretation methodology and it can be used as a method to interpret law verses in the Quran.
SOSYAL POLİTİKALARIN YENİDEN DİZAYNI: KÜRESELLEŞMEYLE BERABER GELEN YERELLEŞME
Authors: KARAGÖL Erdal Tanas , İPEK Esat 
Published: December 2018

Dünya tarihinde önceleri sivil toplum ve aile tarafından ihtiyaç sahiplerine ulaştırılan sosyal politika uygulamaları, değişen konjonktür ve sosyal yapı gereği, devletler tarafından üstlenilen bir sorumluluk haline gelmiştir. Küreselleşme rüzgarı bu değişim sürecinde yeni bir kırılma noktasının yaşanmasına sebep olmuştur. Dünya üzerinde her ülke farklı özelliklere sahip olduğu için sosyal politika anlayışlarında da farklılar mevcuttur. Her ne kadar yerel yönetimler sosyal alanda daha görünür olmaya başlasalar da bu, her ülkede farklı şekillerde ve yöntemlerle hayata geçmiştir. Bazen sivil toplum kuruluşları kamunun yerel idari birimleri gibi hareket etmişler bazen de güçlü bir merkezi otoritenin belirlediği çerçeve doğrultusunda sadece uygulayıcı olarak görev almışlardır. Ya da bütüncül bir sosyal politika anlayışı yerine sadece belirli bazı alanlarda faaliyet göstermişlerdir. Türkiye’de kırdan kente doğru yaşanan büyük iç göç hareketleriyle beraber sosyal yapıda ve demografik yapıda ortaya çıkan değişiklikler sonucunda yeni birtakım ihtiyaçlar kendini göstermiştir. Bu da yeni sosyal sorunları ortaya çıkarmış ve bugüne kadar vakıflar ve cemaatler aracılığıyla halka ulaştırılan sosyal politika uygulamalarının yetersiz kalmaya başlamasına neden olmuştur. Sivil toplumun bu alanda eksik kalması devletin daha çok sorumluluk almasını zorunlu kılmıştır. Dünyada hakim olan küreselleşme furyası ise devletin almış olduğu sorumluluğun merkez ve yerel arasında bölüşülmesine sebep olmuştur. Liberal anlayışın dünyada ağırlık kazanmaya başlamasıyla beraber, var olan sınırları yok sayan bir ticaret dünya genelinde kendini göstermeye başlamıştır. Bu anlayış ekonominin yanında siyasal ve toplumsal alanda da etkili olmuş ve daha ileri bir demokratikleşme hedeflenerek; yerel siyaset, yerel katılım ve yerel haklar gibi kavramlar ortaya çıkmıştır. Bu noktada yönetişim ve yerindelik kavramları da gün yüzüne çıkmıştır. Bu yeni kavramlar her alanda olduğu gibi sosyal politika alanında da bir dönüşümü tetiklemiş ve yerel yönetimlerin burada daha fazla rol almalarına kapı aralamıştır.
The Evolution and Arrest of a Turbulent Stratified Oceanic Bottom Boundary Layer over a Slope: Downslope Regime
Authors: Ruan Xiaozhou , Thompson Andrew F. , Taylor John R. 
Published: December 2018

AbstractThe dynamics of a stratified oceanic bottom boundary layer (BBL) over an insulating, sloping surface depend critically on the intersection of density surfaces with the bottom. For an imposed along-slope flow, the cross-slope Ekman transport advects density surfaces and generates a near-bottom geostrophic thermal wind shear that opposes the background flow. A limiting case occurs when a momentum balance is achieved between the Coriolis force and a restoring buoyancy force in response to the displacement of stratified fluid over the slope: this is known as Ekman arrest. However, the turbulent characteristics that accompany this adjustment have received less attention. We present two estimates to characterize the state of the BBL based on the mixed layer thickness: Ha and HL. The former characterizes the steady Ekman arrested state, and the latter characterizes a relaminarized state. The derivation of HL makes use of a newly defined slope Obukhov length Ls that characterizes the relative importance of shear production and cross-slope buoyancy advection. The value of Ha can be combined with the temporally evolving depth of the mixed layer H to form a nondimensional variable H/Ha that provides a similarity prediction of the BBL evolution across different turbulent regimes. The length scale Ls can also be used to obtain an expression for the wall stress when the BBL relaminarizes. We validate these relationships using output from a suite of three-dimensional large-eddy simulations. We conclude that the BBL reaches the relaminarized state before the steady Ekman arrested state. Calculating H/Ha and H/HL from measurements will provide information on the stage of oceanic BBL development being observed. These diagnostics may also help to improve numerical parameterizations of stratified BBL dynamics over sloping topography.
Hip Joint Torsional Loading Before and After Cam Femoroacetabular Impingement Surgery
Authors: Ng K.C. Geoffrey , El Daou Hadi , Bankes Marcus J.K. , Rodriguez y Baena Ferdinando , Jeffers Jonathan R.T. 
Published: December 2018

Background: Surgical management of cam femoroacetabular impingement (FAI) aims to preserve the native hip and restore joint function, although it is unclear how the capsulotomy, cam deformity, and capsular repair influence joint mechanics to balance functional mobility. Purpose: To examine the contributions of the capsule and cam deformity to hip joint mechanics. Using in vitro, cadaveric methods, we examined the individual effects of the surgical capsulotomy, cam resection, and capsular repair on passive range of motion and resistance of applied torque. Study Design: Descriptive laboratory study. Methods: Twelve cadaveric hips with cam deformities were skeletonized to the capsule and mounted onto a robotic testing platform. The robot positioned each intact hip in multiple testing positions: (1) extension, (2) neutral 0°, (3) flexion 30°, (4) flexion 90°, (5) flexion-adduction and internal rotation (FADIR), and (6) flexion-abduction and external rotation. Then the robot performed applicable internal and external rotations, recording the neutral path of motion until a 5-N·m of torque was reached in each rotational direction. Each hip then underwent a series of surgical stages (T-capsulotomy, cam resection, capsular repair) and was retested to reach 5 N·m of internal and external torque again after each stage. During the capsulotomy and cam resection stages, the initial intact hip’s recorded path of motion was replayed to measure changes in resisted torque. Results: Regarding changes in motion, external rotation increased substantially after capsulotomies, but internal rotation only further increased at flexion 90° (change +32%, P = .001, d = 0.58) and FADIR (change +33%, P < .001, d = 0.51) after cam resections. Capsular repair provided marginal restraint for internal rotation but restrained the external rotation compared with the capsulotomy stage. Regarding changes in torque, both internal and external torque resistance decreased after capsulotomy. Compared with the capsulotomy stage, cam resection further reduced internal torque resistance during flexion 90° (change −45%, P < .001, d = 0.98) and FADIR (change −37%, P = .003, d = 1.0), where the cam deformity accounted for 21% of the intact hip’s torsional resistance in flexion 90° and 27% in FADIR. Conclusion: Although the capsule played a predominant role in joint constraint, the cam deformity provided 21% to 27% of the intact hip’s resistance to torsional load in flexion and internal rotation. Resecting the cam deformity would remove this loading on the chondrolabral junction. Clinical Relevance: These findings are the first to quantify the contribution of the cam deformity to resisting hip joint torsional loads and thus quantify the reduced loading on the chondrolabral complex that can be achieved after cam resection.
Superior Capsule Reconstruction for Reinforcement of Arthroscopic Rotator Cuff Repair Improves Cuff Integrity
Authors: Mihata Teruhisa , Lee Thay Q. , Hasegawa Akihiko , Fukunishi Kunimoto , Kawakami Takeshi , Fujisawa Yukitaka , Ohue Mutsumi , Doi Munekazu , Neo Masashi 
Published: December 2018

Background: Retear of repaired rotator cuff tendons worsens patient outcome and decreases patient satisfaction. Superior capsule reconstruction (SCR) was developed to center the humeral head and thus restore the force couple for patients with rotator cuff tears. Purpose: To evaluate whether SCR for reinforcement before arthroscopic rotator cuff repair (ARCR) improves cuff integrity. Study Design: Cohort study; Level of evidence, 3. Methods: Thirty-four consecutive patients (mean age, 69.1 years) with severely degenerated but reparable rotator cuff tears underwent SCR with fascia lata autografts for reinforcement before ARCR. All tears were medium (1-3 cm) or large (3-5 cm), and the number of torn tendons was 2 (supraspinatus and infraspinatus) in 29 shoulders and 3 (supraspinatus, infraspinatus, subscapularis) in 5 shoulders. To assess the benefit of SCR for reinforcement, all data were compared with those after ARCR alone among 91 consecutive patients with medium or large rotator cuff tears (mean age, 63.6 years). The American Shoulder and Elbow Surgeons (ASES) and Japanese Orthopaedic Association (JOA) scores, active shoulder range of motion, and cuff integrity (Sugaya magnetic resonance imaging classification) were compared ( t test and chi-square test) between ARCR with and without SCR, as well as before surgery and at final follow-up. Results: All 34 patients who underwent SCR before ARCR had neither postoperative retear nor type III cuff integrity, whereas those treated with ARCR alone had a 4% incidence (4 of 91) of retear and 8% incidence of type III cuff integrity. ASES and JOA scores, active elevation, active external rotation, and active internal rotation increased in both treatment groups ( P < .001). Postoperative ASES score and active range of motion did not differ between groups, although the Goutallier grade of the supraspinatus was higher for ARCR with SCR (mean, 2.8) than ARCR alone (mean, 2.1; P < .0001). Conclusion: SCR for reinforcement prevented retear at 1 year after ARCR and improved the quality of the repaired tendon on magnetic resonance imaging. Functional outcomes were similar between groups, even though degeneration of the torn tendons was greater among patients who underwent ARCR with SCR.
The Mental Health of Young Canadians Who Are Not Working or in School
Authors: Gariépy Geneviève , Iyer Srividya 
Published: December 2018

Objective: Recent studies suggest that youth who have a mental health problem are more likely to be NEET—not in education, employment, or training—but findings remain mixed, and evidence from Canada is limited. We examined this association across a range of mental and substance disorders in a representative sample of Canadian youth. Method: Data were from the 2012 Canadian Community Health Survey–Mental Health ( n = 5622; ages 15-29). The survey identified past-year mental (depression, bipolar, generalized anxiety) and substance (alcohol, cannabis, other drugs) disorders from a structured interview and included questions on suicidal ideation. We classified as NEET respondents who were not in school or employed in the past week. Logistic regression models tested the associations between mental and substance disorders and NEET status, adjusted for sociodemographic, health, and geographic variables. Results: About 10% of youth were NEET. Being NEET was associated with past-year depression (odds ratio [OR] = 1.67; 95% confidence interval [CI], 1.06 to 2.63); bipolar (OR = 2.31; 95% CI, 0.98 to 5.45), generalized anxiety (OR = 2.65; 95% CI, 1.37 to 5.12), and drug use (OR = 3.22; 95% CI, 1.33 to 7.76) disorders; and suicidal ideation (OR = 1.75; 95% CI, 0.99 to 3.09) but was not associated with alcohol (OR = 1.03; 95% CI, 0.63 to 1.69) or cannabis (OR = 0.97; 95% CI, 0.47 to 2.00) disorders. Conclusions: Poor mental health was associated with being NEET in Canadian youth. Efforts targeting NEET should include provisions for mental health. Moreover, youth mental health initiatives should consider educational and employment outcomes. Further longitudinal and intervention studies are warranted.