bluuebunny/crossref_metadata_2025_split huggingface dataset:
الحد من الاحكام الشخصية للمدقق وانعكاسه على جودة تقرير التدقيق
Authors: ابراهيم لبنى زيد , عبد الرحمن دعاء محمد 
Published: February 2019

ان الهدف الرئيس لعملية التدقيق هو تمكين المدقق من ابداء رأيه الفني المحايد وفيما أذا كانت البيانات المالية قد أعدت وفقا" لأطار التقارير المالية وتعبر بصورة عادلة عن المركز المالي ونتيجة النشاط والتدفقات النقدية، وبذلك تقع على المدقق مسؤولية مهنية في تحقيق هذا الهدف، وأن الاثار الناتجة عن أصدار رأي خاطئ يعمل على تحميل الاطراف المستفيدة أضرار كبيرة، ومن ثم وجود اي خطأ او تحيز من المدقق عند اتخاذه للأحكام الشخصية فيما يخص تحديده للأهمية النسبية واختيار عينات التدقيق وتحديد كفاية وصلاحية الادلة وتنفيذه للأجراءات التحليلية وتدقيقه للتقديرات المحاسبية، ينعكس سلبا" على جودة تقريره النهائي، ولأجل ذلك يعد الحد من الحكم الشخصي للمدقق أمراً ضرورياً من خلال ترشيده بمعايير التدقيق الدولية، ويهدف البحث الى بيان مفهوم ومحددات الاحكام الشخصية للمدقق عند تنفيذه للعمل التدقيقي واعداد التقرير وتحديد دور معايير التدقيق الدولية في الحد من الحكم الشخصي للمدقق فضلا عن تحديد العلاقة بين الحكم الشخصي للمدقق وبين جودة تقريره، وقد توصل الباحثان الى مجموعة من ألاستنتاجات أهمها عند أتخاذ المدقق لأحكامه الشخصية يلتزم بتنفيذ متطلبات معايير التدقيق الدولية بنسبة عالية اي بنسبة تقترب من الحالة المثالية المتمثلة بنسبة المطابقة مما يساعد في تخفيض مخاطر الحكم الشخصي للمدقق والحد منها، وتبين النتائج كذلك تحقق مستوى عالياً من جودة التقرير نتيجة التزام المدققين بمتطلبات معايير التدقيق الدولية التي تحد من الاحكام الشخصية وتؤدي الى تقارير ذات جودة من ناحية الدقة والموضوعية والتوقيت المناسب والوضوح. وأختتم البحث بمجموعة من التوصيات اهمها ضرورة أهتمام الباحثين بموضوع الحد من الاحكام الشخصية للمدقق والاهتمام بمدخل معايير السلوك الاخلاقي والمهني وكذلك معايير التدقيق الدولية كأهم المداخل المستخدمة في الحد من الاحكام الشخصية مع القيام بنشاطات تدريب ذات صلة بالحكم الشخصي وتعزيز الوعي والثقة به لأجل تعزيز خبرات المدققين .
أثر الاستثمار في رأس المال البشري على النمو الاقتصادي في الجزائر دراسة قياسية خلال المدة: 1970 – 2015
Authors: مولاي بوعلام , علام عثمان 
Published: February 2019

تقدم هذه الورقة البحثية دراسة اقتصادية قياسية بهدف بناء نموذج قياسي لبيان أثر الاستثمار في رأس المال البشري على النمو الاقتصادي في الجزائر، اذ أظهرت الدراسة وجود علاقة عكسية بين الاستثمار في الرأس المال البشري المعبر عنه بالإنفاق على التعليم والنمو الاقتصادي، وهذا ما يخالف النظرية الاقتصادية، ويمكن تفسير ذلك أن مخرجات الجامعات والكليات والمعاهد لا تتلائم مع متطلبات سوق العمل وان مؤهلات الخريجين والمعلومات التي تعلموها، لا تجدو لها تطبيقا في واقع سوق العمل الجزائري، وليس لهم دور في زيادة الإنتاج والإنتاجية في الاقتصاد الجزائري، كما يمكن تفسيره من الناحية الواقعية، أن مخرجات التعليم توضع في خانة البطالين أو يتم توظيفها في قطاع العمومي وتوجيهها نحو القطاعات غير المنتجة، أي تتركز مخرجات التعليم في المؤسسات والإدارات العمومية ذات الطابع غير الربحي وفي القطاعات غير المنتجة.
فإنه من الأهمية القصوى تحسين نوعية التعليم والاستثمار بكثافة في هذا القطاع، وذلك ببذل جهود كبيرة من جانب صانعي السياسات لتعزيز الاستثمار في التعليم من أجل تسريع وتيرة النمو التي من شأنها أن تولد التنمية الاقتصادية.
USE OF FOREST SITE CAPACITY BY FORESTS OF UKRAINE
Authors: Tkach V. P. , Kobets O. V. , Rumiantsev M. G. 
Published: February 2019

The forest site capacity using was quantitatively assessed for the stands of the main forest-forming species of Ukraine, Scots pine and common oak, taking into account natural zones and forest types. The tables of productivity of modal and highly productive pine and oak stands have been developed. It has been found that the stands use an average of 50–75 % of the forest site capacity of lands. The average weighted value of the capacity used by pine forests was 68–76 % in the Polissya zone, 70–78 % and 68–73 % in the Right-bank and Left-bank Forest-Steppe zones respectively, and 54–78 % in the Steppe zone. For oak stands, the value was 71–75 % and 63–71 % for the Right-bank and Left-bank Forest-Steppe zones respectively and 65–75 % for the Steppe zone. The basis for increasing the productivity of forests was confirmed to be the differentiation of forest management systems and individual forestry activities on a zonal and typological basis.
RECREATIONAL INFLUENCE ON THE CONDITION AND STRUCTURE OF FOREST SHELTER BELTS
Authors: Vysotska N. Y. , Sydorenko S. V. , Sydorenko S. H. 
Published: February 2019

The influence of recreation of varying intensity on the health condition and structure of forest shelter belts formed by common oak (Quercus robur L.) and green ash (Fraxinus lanceolata Borkh.) is estimated. The long-term impact of recreational pressure on shelterbelts that were identical at the time of creation was evaluated. It was found that the long recreational influence of different intensity leads to a significant decrease in the stocking of the tree stand (by 27.5%), changes in the stand structure, deterioration of health condition (in the S-2 section, the health condition index was І.7 and in the S-1 section, ІІ.3) and a decrease in the average diameter of the trees (by 20.5 %). In addition, such an effect led to a significant reduction in the density, both for advance growth (by 73.5 %) and undergrowth (71.3 %), which ultimately affected the change in the openness of the vertical profile of the shelterbelt. Frequently, uncontrolled burning of refuse and dry grass by recreators provoked the emergence of surface fires and additional weakening of the trees in the stand (the health state of damaged trees fluctuated within the 3-4 category of health condition) as well as partial destruction of the advance growth and undergrowth. Cenomorphic analysis of forest phytocoenoses by Belgard revealed the predominance of ruderants. Sylvants (typical species for the forest) and Pratants (steppe species) are represented by three species and have occurred seldomly.
EFFECTIVE MASS KLEIN-GORDON EQUATION WITH POSITION DEPENDENT MAGNETIC FIELD
Authors: MIZRAK Özgür , AYDOĞDU Oktay , SÖĞÜT Kenan 
Published: February 2019

Recently, exact solutions of the classical and relativistic wave equations for the existance of an external potential have been widely studied in view of the position-dependent mass formalism. Such eorts have important applications in technology, especially in material science such as electronic properties of the semi-conductors and quantum dots. In the present study, we aim to obtain exact solutions of the Klein-Gordon equation in the presence of an exponential magnetic eld via effective mass formalism. Energy eigenvalues are derived by using wave functions. The studied magnetic eld and effective mass have the form ~B = B0e􀀀x^k and m(x) = (m0 + m1e􀀀x).
H-GROUP STRUCTURE ON INTUITIONISTIC FUZZY TOPOLOGICAL SPACE
Authors: DEMİRALP Sibel , HAÇAT Gülnur 
Published: February 2019

In this study we investigate some properties of the pointed
intuitionistic fuzzy topological spaces. Then some properties of intuitionistic fuzzy loop spaces are investigated Finally it is shown that an intuitionistic
fuzzy loop space is an H-group.
Revisit of Nonlinear Landau Damping for Electrostatic Instability Driven by Blazar-induced Pair Beams
Authors: Vafin S. , Deka P. J. , Pohl M. , Bohdan A. 
Published: February 2019

Abstract
We revisit the effect of nonlinear Landau (NL) damping on the electrostatic instability of blazar-induced pair beams, using a realistic pair-beam distribution. We employ a simplified 2D model in

-space to study the evolution of the electric-field spectrum and to calculate the relaxation time of the beam. We demonstrate that the 2D model is an adequate representation of the 3D physics. We find that nonlinear Landau damping, once it operates efficiently, transports essentially the entire wave energy to small wave numbers where wave driving is weak or absent. The relaxation time also strongly depends on the intergalactic medium temperature, T
IGM, and for T
IGM ≪ 10 eV, and in the absence of any other damping mechanism, the relaxation time of the pair beam is longer than the inverse Compton (IC) scattering time. The weak late-time beam energy losses arise from the accumulation of wave energy at small k, that nonlinearly drains the wave energy at the resonant

of the pair-beam instability. Any other dissipation process operating at small k would reduce that wave-energy drain and hence lead to stronger pair-beam energy losses. As an example, collisions reduce the relaxation time by an order of magnitude, although their rate is very small. Other nonlinear processes, such as the modulation instability, could provide additional damping of the nonresonant waves and dramatically reduce the relaxation time of the pair beam. An accurate description of the spectral evolution of the electrostatic waves is crucial for calculating the relaxation time of the pair beam.
The UBV Color Evolution of Classical Novae. III. Time-stretched Color–Magnitude Diagram of Novae in Outburst
Authors: Hachisu Izumi , Kato Mariko 
Published: February 2019

Abstract
We propose a modified color–magnitude diagram for novae in outburst, i.e., (B − V)0 versus (M

V
− 2.5 log f
s), where f
s is the time-scaling factor of a (target) nova against a comparison (template) nova, (B − V)0 is the intrinsic B − V color, and M

V
is the absolute V magnitude. We dub it the time-stretched color–magnitude diagram. We carefully reanalyzed 20 novae based on the time-stretching method and revised their extinctions E(B − V), distance moduli in the V-band (m − M)
V
, distances d, and time-scaling factors f
s against the template nova LV Vul. We have found that these 20 nova outburst tracks broadly follow one of the two template tracks, the LV Vul/V1668 Cyg or V1500 Cyg/V1974 Cyg group, in the time-stretched color–magnitude diagram. In addition, we estimate the white dwarf masses and (m − M)
V
of the novae by directly fitting the absolute V model light curves (M

V
) with observational apparent V magnitudes (m

V
). A good agreement of the two estimates of (m − M)
V
confirms the consistency of the time-stretched color–magnitude diagram. Our distance estimates are in good agreement with the results of Gaia Data Release 2.
A Proposed Internet of Everything Framework for Disease Prediction
Authors: Maghawry Noura E. , Ghoniemy Samy 
Published: February 2019

Social networks and Internet of things are two paradigms when integrated a new paradigm Internet of Everything is established that has its impact on revolutionizing various fields such as engineering, industry and healthcare. Social networks became nowadays of the most important web services on which people heavily rely, thus became a major source for information extraction for rational decision making considering individuals as social or socio sensors. Furthermore, people using sensors especially biological sensors enabled the use of internet of things technology in building intelligent healthcare systems. One of the challenges facing the design of such systems is the design of an intelligent recommender system that is able to deal with such big data. For that, this paper proposes a framework to develop an enhanced intelligent expert advisor-based health monitoring and disease awareness system. The proposed framework enables the researchers to design advisory systems that are able to observe physiological signals through the use of different bio sensors and integrate it with historical medical data together with � the massive data collected from social networks to provide accurate alerts and recommendations for many ailments inspected. The proposed Framework is designed to facilitate generic, dynamic and scalable process of integrating different types of social networks and bio sensors.
Assessment of head and neck cancer care in District General Hospital Trincomalee
Authors: Ekanayake L. S. B. , Vasantharajah G. , Alex P. A. , Priyadarshani K. , Dharshi M. K. S. , Dilrukshi M. K. N. 
Published: February 2019

ObjectiveTo compare whether head and neck cancer treatment provided at the district general hospital in Trincomalee is within the international temporal guidelines and if not the necessary measurements needed for improvement. MethodologyA Retrospective clinical audit of head and neck cancer care provided in 2016 and a re-audit in 2017 after application of remedial measures identified in the initial audit. ResultPatient delay, referral delay, initiationdelay, procedural delay, biopsy delay and treatment delay were minimized to the delays accepted by European guidelines. ConclusionFollowing the audit, the delays were identified involving all the stakeholders and implementation of an improvement plan done leading to near ideal head & neck cancer care provision.
PROGNOSTIC IMPACT OF IMMUNOHISTOCHEMICAL P53 EXPRESSION IN BONE MARROW BIOPSY IN HIGHER RISK MDS: A PILOT STUDY
Authors: Molteni Alfredo , Ravano Emanuele , Riva Marta , Nichelatti Michele , Bandiera Laura , Crucitti Lara , Truini Mauro , Cairoli Roberto 
Published: February 2019

Background and objectives:
Mutations of the TP53 gene have an unfavorable prognosis in Myelodysplastic Syndromes (MDS). The product of the TP53gene is the p53 protein. Most of TP53mutations entail the accumulation of the protein in the nucleus of tumor cells. The immunohistochemical (IHC) staining for p53 can be a surrogate suggesting a mutational status and, if overexpressed, seems to be of prognostic value by itself. The best prognostic cut-off value of overexpression is controversial. The aim of this pilot study is to investigate about the correct value from a homogenous group of patients with higher IPSS-R risk MDS.
Methods:
In sixty consecutive patients diagnosed with MDS and categorized as IPSS-R risk “intermediate”, “high” and “very high”, the bone marrow biopsies performed at the diagnosis were retrospectively re-examined for IHC p53 expression. The result of p53 expression was subsequently related to survival.
Results:
A worst overall survival was observed both in patients whose IHC p53 expression was ≥5% and ≥ 10% compared to the patients with a p53 expression respectively below 5% (p= 0.0063) or 10% (p=0.0038).
Conclusions:
The ICH p53 expression in bone marrow biopsy in higher risk MDS was confirmed to have prognostic value. These results indicate more than 10% expression as the best cut off value.
On the neo-Vedanta as reconceptualised by Vivekananda in his Complete Works: A cognitive linguistic analysis in light of Conceptual Metaphor Theory
Authors: Naicker Suren 
Published: February 2019

This article investigates the use of metaphorical language in The Complete Works of Swami Vivekananda (henceforth CW). Vivekananda is one of the most important modern-day Hindu scholars because his interpretation of ancient Hindu scriptural lore has been very influential. Vivekananda’s influence was part of the motivation for choosing his CW as the empirical domain for the current study. AntConc software was used to mine Vivekananda’s CW for water-related terms, which seemed to have a predilection for metaphoricity. Which terms to search for specifically was determined after a manual reading of a sample from the CW. The data were then tagged using a convention inspired by the well-known Metaphor Identification Procedure – Vrije University (MIPVU). Then, a representative sample of the data was chosen, and the metaphors were mapped and analysed thematically. Five of these are referred to in this article, but special emphasis is placed on the theme of the Vedanta philosophy as the basis for neo-Hinduism, which has become synonymous with contemporary Hinduism, with Yoga as the practical wing, and Vedanta as the ideological basis for the practice; this aspect is expounded upon in more detail. The study’s main aim was therefore to investigate whether Hindu religious discourse uses metaphors to explain abstract religious concepts in a specific way, and indeed one of the main findings was the pervasiveness of water as a source domain. Hence, the key finding in this article is that neo-Hindu thought, as reconceptualised by Vivekananda, relies heavily on the water frame (as is convention in the field of Cognitive Semantics, conceptual domains are written in upper case, including hypothetical frames and conceptual metaphors), which is not as pervasive in other religio-philosophical traditions.
Fluorine chemistry at extreme conditions: Possible synthesis of $HgF_4$
Authors: Pravica Michael G. , Schyck Sarah , Harris Blake , Cifligu Petrika , Kim Eunja , Billinghurst Brant 
Published: February 2019

By irradiating a pressurized mixture of a fluorine-bearing compound ($XeF_2$) and $HgF_2$ with synchrotron hard x-rays (>7 keV) inside a diamond anvil cell, we have observed dramatic changes in the far-infrared spectrum within the 30-35 GPa pressure range which suggest that we may have formed $HgF_4$ in the following way: $XeF_2 \xrightarrow{hv} Xe + F_2$ (photochemically) and $HgF_2 + F_2 \rightarrow HgF_4$ (30 GPa < P < 35 GPa). This lends credence to recent theoretical calculations by Botana et al. that suggest that Hg may behave as a transition metal at high pressure in an environment with an excess of molecular fluorine. The spectral changes were observed to be reversible during pressure cycling above and below the above mentioned pressure range until a certain point when we suspect that molecular fluorine diffused out of the sample at lower pressure. Upon pressure release, $HgF_2$ and trace $XeF_2$ were observed to be remaining in the sample chamber suggesting that much of the $Xe$ and $F_2$ diffused and leaked out from the sample chamber.

Received: 29 October 2018, Accepted: 18 January 2019; Edited by: A. Goñi, A. Cantarero, J. S. Reparaz; DOI: http://dx.doi.org/10.4279/PIP.110001
Cite as: M Pravica, S Schyck, B Harris, P Cifligu, E Kim, B Billinghurst, Papers in Physics 11, 110001 (2019).
This paper, by M Pravica, S Schyck, B Harris, P Cifligu, E Kim, B Billinghurst, is licensed under the Creative Commons Attribution License 4.0.
Return to the origin: what creates a procrastination identity?
Authors: Tibbett Thomas P. , Ferrari Joseph R. 
Published: February 2019

BackgroundProcrastination affects over 20% of adult men and women, with current international data indicating a global preference to sys-tematically delay the start or completion of intended tasks. Procrastination is a common, sub-optimal decision-making strategy that emphasises short-term benefits at the expense of later performance. Some individuals develop a pattern of procrastination which proves difficult to break; worse, they may begin to identify as a procrastinator, setting themselves up for failure.Participants and procedureThe current investigation examined what develops a procrastinator identity. Previous research indicated that chronic procrastina-tion is a learned tendency beginning in one’s early development from parental control approaches.
We extended that line of research using a cross-cultural sample (n = 2124), self-reported procrastination (behavioural or deci-sional), and retrospective regret scores in 12 domains. We used logistic regression to predict the likelihood of explicitly identify-ing as a procrastinator.ResultsAcross three randomised partitions, results indicated that indecision and regrets about education, career, and finances most in-creased the likelihood of identifying as a procrastinator.ConclusionsThese findings support that regrets largely influenced by earning-potential best predict procrastination identity. The current re-sults are consistent with other studies assessing the causes and consequences of chronic procrastination regardless of country or ethnic background. Future research is needed.
“I can’t decide, and it upsets me”: assessing self-critical cognition, indecision, and hope among young adults
Authors: McGarity-Palmer Rebecca , Excell ShayLin , Ferrari Joseph R. 
Published: February 2019

BackgroundDecisional procrastination, or indecision, is the maladaptive postponing of decision-making when faced with conflicts or choic-es. In the present exploratory study, we examined two factors of a psychological model toward understanding the underpinnings of indecision, namely: self-critical cognition as a predisposition to indecision and decreased hope as a post-decision behavior of indecision. Self-critical cognition is the tendency for self-related thoughts to be critical and defeating. It is hypothesized to pre-dict indecision as self-critical individuals are likely to also doubt their competence at tasks such as decision-making and may, in turn, delay. Decreased hope is hypothesized to be an outcome of indecision as the latter is related to anxiety, worry, and life regret.Participants and procedureParticipants were 327 undergraduate students from a large Midwestern university (242 women, 82 men; M<sub>age</sub> = 20.31 years old). They completed the self-report measures in an online survey and received class credit for participation.ResultsUsing a bootstrap analysis of the indirect effect, the results showed that indecision mediates the relationship between self-critical cognition and decreased hope among emerging adults.ConclusionsImplications for future research and potential interventions to alter the pattern of indecision and to increase hope are discussed. This study moves forward the literature of indecision by examining a new predictor and outcome of indecision.
A pictorial essay of the most atypical variants of the vermiform appendix position in computed tomography with their possible
clinical implications
Authors: Zacharzewska-Gondek Anna , Szczurowska Agata , Guziński Maciej , Sąsiadek Marek , Bladowska Joanna 
Published: February 2019

PurposeThe tip of the appendix may be located in various areas of the abdominal cavity due to its variable length and/or the changeable position of the caecum. Although in the case of an atypical position the tip is usually located behind the caecum, there are possible locations that occur very rarely. Therefore, in the case of appendicitis the symptoms may lead to the wrong diagnosis. The aim of this study is to present the most atypical locations of the tip of the appendix found on CT (computed tomography) scans and thus help to avoid misdiagnoses.Imaging findingsThe most unusual locations of the tip of the appendix found in healthy subjects included: left inferior quadrant, along the lower edge of the liver near the gallbladder and the right kidney, the tip touching the duodenum, the rectum or appendages, and a long appendix located in the scrotum as the content of a hernia. In these positions, appendicitis may mimic acute diverticulitis, cholecystitis, duodenal ulcer, duodenitis, enteritis, or adnexal or testis pathologies.ConclusionsIt is important to be aware of atypical locations of the appendix because appendicitis in an unusual area may mimic other acute abdominal diseases and delay the proper treatment.