bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Framework for Conducting Numerical Experiments on Cost System Design
Authors: Anand Vic V. , Balakrishnan Ramji , Labro Eva 
Published: February 2018

ABSTRACT
This paper aims to advance the use of numerical experiments in the study of cost system design. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables. Options for dependent and independent variables are ample, as are ways to model the relations among these variables. We provide a modular framework that provides structure to these variables, their definitions, and the modeling of connections among them. Further, we offer insights into the design and layout of output data files to facilitate data analysis. We also present tips on how to report the results from such numerical experiments effectively. Finally, we provide C# source code for many of these modules in an online appendix. We hope that the framework and guidance provided in this paper will promote further meaningful work in this important area of management accounting.
Data Availability: The appendix and computer code that accompany this paper are available for downloading at https://github.com/vanand74/CostSystemSim. We request that anybody who downloads the code and amends it for their research paper purposes acknowledges their use of this code and references this paper in an acknowledgement section.
Optimal Risk Trade-Off in Relative Performance Evaluation
Authors: Wu Martin G. H. 
Published: February 2018

ABSTRACT
In this study, I consider a company's optimal use of relative performance evaluation (RPE) in principal/agent relations to filter out common risk. I construct a risk-parity aggregate of the company's peer group to be the sum of the ratios of the common- and idiosyncratic-risk components of the group of peers' outputs, scaled by the variance of the common risk. I demonstrate that this aggregate embodies the peer group's informativeness about the common risk, so it captures precisely the group's innate capability to trade off optimally between the common- and idiosyncratic-risk components of those peers' outputs. The optimal use of RPE therefore entails a partial substitution of the common risk with the peers' idiosyncratic risks. Moreover, the risk-parity aggregate enables us to identify a boundary condition, which helps us rule out ineffective uses of RPE that completely eliminate the common risk, thereby improving the statistical power of a strong-form RPE test.
JEL Classifications: J3; M2.
Effect of A1C and Glucose on Postoperative Mortality in Noncardiac and Cardiac Surgeries
Authors: van den Boom Willem , Schroeder Rebecca A. , Manning Michael W. , Setji Tracy L. , Fiestan Gic-Owens , Dunson David B. 
Published: February 2018

OBJECTIVE
Hemoglobin A1c (A1C) is used in assessment of patients for elective surgeries because hyperglycemia increases risk of adverse events. However, the interplay of A1C, glucose, and surgical outcomes remains unclarified, with often only two of these three factors considered simultaneously. We assessed the association of preoperative A1C with perioperative glucose control and their relationship with 30-day mortality.

RESEARCH DESIGN AND METHODS
Retrospective analysis on 431,480 surgeries within the Duke University Health System determined the association of preoperative A1C with perioperative glucose (averaged over the first 3 postoperative days) and 30-day mortality among 6,684 noncardiac and 6,393 cardiac surgeries with A1C and glucose measurements. A generalized additive model was used, enabling nonlinear relationships.

RESULTS
A1C and glucose were strongly associated. Glucose and mortality were positively associated for noncardiac cases: 1.0% mortality at mean glucose of 100 mg/dL and 1.6% at mean glucose of 200 mg/dL. For cardiac procedures, there was a striking U-shaped relationship between glucose and mortality, ranging from 4.5% at 100 mg/dL to a nadir of 1.5% at 140 mg/dL and rising again to 6.9% at 200 mg/dL. A1C and 30-day mortality were not associated when controlling for glucose in noncardiac or cardiac procedures.

CONCLUSIONS
Although A1C is positively associated with perioperative glucose, it is not associated with increased 30-day mortality after controlling for glucose. Perioperative glucose predicts 30-day mortality, linearly in noncardiac and nonlinearly in cardiac procedures. This confirms that perioperative glucose control is related to surgical outcomes but that A1C, reflecting antecedent glycemia, is a less useful predictor.
Oranga
Authors: King Henare 
Published: February 2018

The book “The Tail of the Fish” was publised in 1968 and written by a Te Aupouri kuia, Matire Kereama (nee: Hoeft) of the far north of Aotearoa, New Zealand. I grew up with this book as my grandmother would read the stories to me at bedtime. Although my comprehension of each story was very vague and unrelatable to my life at that time, today, I find myself totally absorbed by the historical content and knowledge encapsulated in each chapter.
I completed a Masters of Applied Indigenous Knowledge at Te Wananga o Aotearoa in 2017, entitled; Tales of the singing fish: He tangi wairua. I compsed twelve waiata (Maori songs) of which ten of the waiata was information extracted from ten chapters of the book. The other two waiata were composed specifically for my people of the Te Rarawa tribe, namely, Ahipara.
After a baby was born, being a male child, his navel or pito was very carefully treated.
Comparison of various tool wear prediction methods during end milling of metal matrix composite
Authors: Wiciak Martyna , Twardowski Paweł , Wojciechowski Szymon 
Published: February 2018

Abstract
In this paper, the problem of tool wear prediction during milling of hard-to-cut metal matrix composite Duralcan™ was presented. The conducted research involved the measurements of acceleration of vibrations during milling with constant cutting conditions, and evaluation of the flank wear. Subsequently, the analysis of vibrations in time and frequency domain, as well as the correlation of the obtained measures with the tool wear values were conducted. The validation of tool wear diagnosis in relation to selected diagnostic measures was carried out with the use of one variable and two variables regression models, as well as with the application of artificial neural networks (ANN). The comparative analysis of the obtained results enable.
A Study of the Toxicants and Biomarkers of Oxidative Stress in Samples from Ebubu and Elele-Alimini Communities in Rivers State
Authors: Ogunka-Nnoka Charity , Assor Kingsley , Onuoha Samuel , Amadi Peter 
Published: February 2018

Abstract
This study was carried out to assess the levels of heavy metals, polycyclic aromatic hydrocarbons (PAHs), and antioxidants present in pumpkin leaf (Telfairia occidentalis), catfish (Clarias anguillarus), and African land snail (Archachatina marginata), obtained from Ebubu and Elele-Alimini communities in Rivers State, Nigeria. The heavy metals and PAHs were analyzed using Atomic Absorption Spectrophotometry (AAS) and gas chromatography respectively, while the antioxidants were assayed by conventional methods. Soil samples at Ebubu contained significantly higher Pb, Cr, Cd, and Ni contents than that of Elele-Alimini. The pumpkin leaf from Elele-Alimini contained higher Pb, Zn, Cd, and Fe levels. Cr was undetected in the snails from both locations, while Cd and Ni contents of the snails and catfish at both communities were comparable. For the PAHs, the soil samples from Ebubu contained mostly anthracene (93.37 ppm), benzo[k]fluoranthene (74.36 ppm), fluoranthene (72.64 ppm), and acenaphthylene (47.38 ppm), while those from Elele-Alimini contained more of dibenz[a,h]anthracene (38.65 ppm) and naphthalene (20.55 ppm). Pumpkin leaves from Ebubu were mostly composed of naphthalene, indeno[1,2,3-cd]pyrene, and dibenz[a,h]anthracene, which were undetected in pumpkin leaf samples from Elele-Alimini. In the snail and catfish from Ebubu, acenaphthylene and fluoranthene respectively were the most occurring PAHs, whereas pyrene and phenanthrene respectively had the highest occurrences in snails and catfish from Elele-Alimini. Results for the antioxidant enzymes: catalase and superoxide dismutase in both snails and catfish from Elele-Alimini were significantly higher than those from Ebubu whereas samples from Ebubu contained significantly higher glutathione and malondialdehyde levels. The level of toxicants shown in the foods analyzed in this study is suggestive of potentials to pose significant health risks to the populace when consumed.
A systematic review on the effect of Ramadan on mental health: minor effects and no harm in general, but increased risk of relapse in schizophrenia and bipolar disorder
Authors: Heun Reinhard 
Published: February 2018

Abstract

Objectives
Globally, Moslems are the second largest religious group. During the month of Ramadan from dawn to sundown, healthy Moslems are required to refrain from eating, drinking, smoking, sexual activity and harmful behaviour towards others and themselves. Thus Ramadan may change individual physical states and social interactions. Both might affect mental health within society. Consequently, this systematic review looks at the various effects of Ramadan on mental health.

Methods
A literature search on Ramadan and mental health initially identified 294 papers. We finally selected all 22 relevant papers covering Ramadan and mental health from which study data were extracted.

Results
Relevant papers focussed on the general population and healthy volunteers, on subjects practising sports, on subjects with severe physical disorders, on subjects at risk of eating disorders and on subjects with mental health disorders. The effects of Ramadan on mental well-being were mixed. Positive and negative effects were usually minor, except in subjects with schizophrenia and metabolic syndrome, and in subjects with bipolar disorder who suffered a substantial increase of relapses.

Conclusion
Ramadan fasting is safe in most conditions and disorders, but caution is required in subjects with schizophrenia and bipolar disorder. The research on mental health and Ramadan would profit from larger studies with more representative samples to help understand the intra-individual and social factors that affect the mental health and well-being in patients and in society. The scientific potential of such studies may have been overlooked in the psychiatric community.
Perancangan Pembangkit Listrik Tenaga Angin Dengan Turbin Ventilator Sebagai Penggerak Generator
Authors: Padmika Made , Satriya Wibawa I Made , Trisnawati Ni Luh Putu 
Published: February 2018

A prototype of a wind power plant had been created using a ventilator as a generator spiner. This power plant utilizes wind speed as its propulsion. Electricity generated in the DC voltage form between 0 volts up to 7.46 volts. The MT3608 module is used to stabilize and raise the voltage installed in the input and output of the charging circuit. For instrument testing, the wind speed on 0 m/s up to 6 m/s interval used. Maximum output of this tool with a wind speed of 6 m/s is 7.46 volts.
DIVERSI TINDAK PIDANA NARKOTIKA DALAM SISTEM PERADILAN PIDANA ANAK
Authors: Wiharsa I Made 
Published: February 2018

Diversion of narcotic crime in the criminal justice system for the children. Children in conflict with the law, especially in narcotic cases not specifically regulated in Law Number 35 of 2009 on the Narcotics. During this time the children in conflict with the law that is drafted in the Law Number 11 of 2012 on the Criminal Justice System for The Children. Criminal punishment against with a certain person started because that person has committed a crime. Children in the case of a criminal act of narcotics criminal sanctions will have a negative impact on a child's future. Referring to the criminal justice system for the children are known to attempt a diversion to divert the child's completion of the criminal case of the trial into a non-judicial process. This research with the normative methods research type, which aims to determine the impact of the imposition of criminal sanctions and diversion efforts for children in narcotic crime.
Diversi tindak pidana narkotika dalam sistem peradilan pidana anak. Anak yang berkonflik dengan hukum khususnya dalam tindak pidana narkotika belum diatur secara khusus dalam Undang-Undang Nomor 35 Tahun 2009 Tentang Narkotika. Selama ini terhadap anak yang berkonflik dengan hukum mengacu pada Undang-Undang Nomor. 11 Tahun 2012 Tentang Sistem Peradilan Pidana Anak. Penjatuhan pidana terhadap seseorang bermula karena seseorang tersebut telah melakukan suatu tindak pidana. Anak dalam hal melakukan tindak pidana narkotika yang dijatuhi sanksi pidana akan berdampak buruk pada masa depan anak. Mengacu pada sistem peradilan pidana anak yang dikenal upaya diversi untuk mengalihkan penyelesaian perkara tindak pidana anak dari proses peradilan ke proses non peradilan. Penelitian ini menggunakan metoda penelitian hukum normatif, yang bertujuan untuk dapat mengetahui dampak penjatuhan sanksi pidana dan upaya diversi bagi anak dalam tindak pidana narkotika.
IMPLIKASI YURIDIS FOTOKOPI SURAT KEPUTUSAN PENGANGKATAN PEGAWAI NEGERI SIPIL YANG DILEGALISASI SEBAGAI AGUNAN DALAM PERJANJIAN KREDIT BANK (STUDI DI PT BANK PERKREDITAN RAKYAT ASHI KABUPATEN BADUNG PROVINSI BALI)
Authors: Partha Suwirya Ida Bagus Gede 
Published: February 2018

Writing this journal aims to analyze the credit agreement of the bank between the bank as a creditor with the Civil Servants as the debtor who uses a photocopy of the Decree of the Appointment of Civil Servants who are legalized as collateral. This journal is prepared using empirical juridical research method and the approach used is case approach and concept approach. Based on the results of this study it is known that the Bank piahk dare to receive a copy of the Decree of the Appointment of Civil Servants who are legalized as collateral in the credit agreement using the juridical basis of credit analysis 5c which is the basic principle of bank credit analysis based on the Law of the Republic of Indonesia Number 10 of 1998 on Amendment to Act Number 7 of 1992 Concerning Banking. Photocopy of a legalized appointment letter of civil servants belonging to movable and intangible objects that can be used as collateral based on the classification of legal guarantees because it has economic value in the form of slip of gajih civil servants. Trust to the debtor is the foundation of the bank providing credit funds.
Penulisan jurnal ini bertujuan untuk menganalisis perjanjian kredit bank antara pihak bank selaku kreditor dengan pihak Pegawai Negeri Sipil selaku debitor yang menggunakan fotokopi Surat Keputusan Pengangkatan Pegawai Negeri Sipil yang dilegalisasi sebagai agunan. Jurnal ini disusun dengan menggunakan metode penelitian yuridis empiris dan pendekatan yang digunakan adalah pendekatan kasus dan pendekatan konsep. Berdasarkan hasil penelitian ini diketahui bahwa piahk Bank berani menerima fotokopi Surat Keputusan Pengangkatan Pegawai Negeri Sipil yang dilegalisasi sebagai agunan dalam perjanjian kredit dengan menggunakan dasar yuridis yaitu analisis kredit 5c yang merupakan prinsip dasar analisis kredit bank berdasarkan Undang-Undang Republik Indonesia Nomor 10 tahun 1998 tentang Perubahan Atas Undang-Undang Nomor 7 tahun 1992 Tentang Perbankan. Fotokopi Surat Keputusan Pengangkatan Pegawai Negeri Sipil yang dilegalisasi termasuk ke dalam benda bergerak dan tidak berwujud yang dapat dijadikan agunan berdasarkan klasifikasi hukum jaminan karena memiliki nilai ekonomis berupa petikan slip gajih pegawai negeri sipil. Kepercayaan kepada debitor merupakan dasar pihak bank memberikan dana kredit.
ANALISIS FUNDAMENTAL MAKRO DAN INTEGRASI PASAR SAHAM DUNIA DENGAN BURSA EFEK INDONESIA
Authors: Artini Luh Gede Sri , Aryati Nyoman Tri , Lestari Putu Vivi , Darmayanti Ni Putu Ayu , Sudiartha Gede Merta 
Published: February 2018

This study is a combination of previous studies about a relationship between the stock market with a macro economic performance and research on the international capital market integration. There is a strong relationship between the stock price with a macro-economic performance, in which the macro economic variables according Tandelilin (2010.343) include Gross Domestic Product (GDP), the growth rate of inflation, interest rates and currency exchange rates. Research on the international capital market integration has been done because of the domestic capital flows over the country and their potential gains from international diversification. Macroeconomic variables used in this study was limited to GDP growth, inflation, interest rate of Bank Indonesia Certificates ( SBI ) and the value of the US dollar against the rupiah exchange rate, and stock index that used are Kuala Lumpur Stock Index, Thailand stock index and Singapore.

The objective of this paper are to to analyze the movement of macroeconomic and examine the degree of four stock market integration in South East Asia based on data from 2010 to 2014 with the period of observation January 2010 – December 2014. Analysis model regression multivariable is used to detect economic factor (GDP, inflation, interest rate and exchange rate) and south East Asia stock market (KLCI, STI and STI) influence toward movement of the Indonesian composite stock market index in Indonesian Capital Market partially and simultaneous.

The results of this research indicate that GDP, inflation, interest rate, exchange rate, KLCI, SETI and STI have significant effect on the IHSG. Based on the test results the coefficient of determination, the value of the Adjusted R Square of 96,9 % while the remaining 3,1 % is influence by other variables not included in this research. Partially GDP, Inflation and STI have insignificant positive effect on IHSG, interest rate have significant negative effect on IHSG. While KLCI and SETI have significant positive effect
Impacto de la actividad ganadera sobre el suelo en Colombia
Authors: Mora Marín Maria Alejandra , Ríos Pescador Lucero , Ríos Ramos Lucero , Almario Charry José Luis 
Published: February 2018

Este artículo de revisión documental denominado impacto de la actividad ganadera sobre el suelo en Colombia, proporciona la recopilación histórica del desenvolvimiento de esta actividad en el país, teniendo en cuenta, la afectación que esta actividad ha generado sobre el suelo, en donde cabe resaltar, que el sistema de pastoreo es extensivo, provocando unas modificaciones nocivas sobre las propiedades del suelo, como también, se exaltará su imagen representativa para la economía y bajo el impacto social ocasionado en las poblaciones de forma inherente al sistema productivo. Igualmente, el tipo de investigación se ciñe al descriptivo con un enfoque analítico. En este sentido, se detallará el proceso de análisis realizado a la actividad ganadera nacional y todas sus implicaciones medioambientales. A lo que obedece la ruta metodológica, esta investigación se basa en los procesos de revisión documental, bajo la búsqueda de información relacionada al tema a tratar, luego se hace una selección de los documentos científicos, ya sean de tesis, revistas o de otros recursos investigativos, especialmente obtenidos por la vía internet; luego, se organiza la información sobre una base de datos, en donde se estructura el documento, a partir de un resumen que sintetiza los principales aspectos el artículo; la introducción sobre la importancia del tema; siguiendo con los resultados sobre los hallazgos obtenidos por expertos en la materia. Más adelante ya con los resultados constituidos se realiza una especie de análisis o comparación de los diversos planteamientos de los autores llamada Discusión, con lo que después servirá de base para emitir unas conclusiones que puntualizan los hallazgos bibliográficos, y para cerrar el documento, la bibliografía que es el listado de los estudios de donde se ha sacado la información.
Impacts of Rice Importation on Nigeria's Economy
Authors: Abbas Asiru Monday , Agada Iye Gloria , Kolade Olaoluwa 
Published: February 2018

This study critically examined the negative effects of importation of rice on the Nigerian economy. The study also took a look at various import policies embarked upon by the Nigerian government as inconsistency in policy is a major hurdle to long term investment in the rice sub-sector. Nigeria spends billions of Naira on annual basis to import rice with its attendant depletion of the nation’s foreign reserves and this study analyzed that this negative trend can be reversed as there are a lot of opportunities in the rice sector that will not only help the country to achieve self-sufficiency in rice production, but also transform the country from a net importer to an exporter of rice. In order to meet local demand, right investment has to be made in production, milling and grading (especially in the production of excellent quality rice that can replace imported rice), marketing, road infrastructure etc. It is recommended that farm inputs (fertilizers, improved quality seeds, pesticides etc.) should be heavily subsidized by the government at different levels as timely access to inputs can significantly raise the level of production and also lead to an increase in the quantity and quality of yield. Also, there has to be a consistent and business friendly government policy in the rice sub-sector in order to encourage investors.
Keywords: Consumption; opportunities; policies; production; systems; tariff
REPENSANDO LA GOBERNANZA DE LA SEGURIDAD: EL PROBLEMA DE LAS CONSECUENCIAS IMPREVISTAS
Authors: SOLAR FORNAZZARI CARLOS 
Published: February 2018

Friesendorf y Daase, ambos investigadores del Peace Reasearch Institute Frankfurt (PRIF), establecen en Rethinking Security Governance el problema de las consecuencias imprevistas que son efecto de la puesta en marcha de casi toda política de seguridad. Los resultados de este libro confirman que muchas consecuencias, pero no todas, son problemáticas, debido en parte a que los efectos de una política de seguridad se han vuelto contingentes a una infinidad de factores que hacen altamente complejo atribuir a qué medida se debió el éxito o el fracaso de una política en particular.