bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management?
Authors: Milian Jonathan A. , Smith Antoinette L. , Alfonso Elio 
Published: May 2017

SYNOPSIS
We examine whether analysts who use more favorable language during earnings conference calls subsequently issue more accurate earnings forecasts. Using a large sample of earnings conference calls from the 2004–2013 period for S&P 500 firms, we find a significantly positive relation between an analyst's tone during a firm's call and the accuracy of the analyst's next quarterly earnings forecast for that firm. We find a similar relation for analysts who praise a firm's management during the call. Our findings are consistent with the favorableness of an analyst's language reflecting their access to a firm's management. In additional analyses, we find that female analysts, analysts with less general experience, analysts at smaller brokerage firms, and analysts who cover more industries, on average, use significantly more favorable language during earnings conference calls. Overall, we contribute a new proxy, incremental to other proxies, for the analyst-manager relationship.
An Accounting Information Systems Perspective on Data Analytics and Big Data
Authors: Huerta Esperanza , Jensen Scott 
Published: May 2017

ABSTRACT
Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.
An REA Ontology-Based Model for Mapping Big Data to Accounting Information Systems Elements
Authors: Murthy Uday S. , Geerts Guido L. 
Published: May 2017

ABSTRACT
The term “Big Data” refers to massive volumes of data that grow at an increasing rate and encompass complex data types such as audio and video. While the applications of Big Data and analytic techniques for business purposes have received considerable attention, it is less clear how external sources of Big Data relate to the transaction processing-oriented world of accounting information systems. This paper uses the Resource-Event-Agent Enterprise Ontology (REA) (McCarthy 1982; International Standards Organization [ISO] 2007) to model the implications of external Big Data sources on business transactions. The five-phase REA-based specification of a business transaction as defined in ISO (2007) is used to formally define associations between specific Big Data elements and business transactions. Using Big Data technologies such as Apache Hadoop and MapReduce, a number of information extraction patterns are specified for extracting business transaction-related information from Big Data. We also present a number of analytics patterns to demonstrate how decision making in accounting can benefit from integrating specific external Big Data sources and conventional transactional data. The model and techniques presented in this paper can be used by organizations to formalize the associations between external Big Data elements in their environment and their accounting information artifacts, to build architectures that extract information from external Big Data sources for use in an accounting context, and to leverage the power of analytics for more effective decision making.
Asunción Rangel, La pulsión por el viaje de José Emilio Pacheco: su periplo al romanticismo. Universidad de Guanajuato, Guanajuato, 2013; 147 pp.
Authors: Alemany Bay Carmen 
Published: May 2017

Se reseñó el libro: La pulsión por el viaje de José Emilio Pacheco: su periplo al romanticismo
Pharmacokinetics of butorphanol tartrate in a long-acting poloxamer 407 gel formulation administered to Hispaniolan Amazon parrots (Amazona ventralis)
Authors: Laniesse Delphine , Guzman David Sanchez-Migallon , Knych Heather K. , Smith Dale A. , Mosley Cornelia , Paul-Murphy Joanne R. , Beaufrère Hugues 
Published: May 2017

Abstract
OBJECTIVE To determine pharmacokinetics of butorphanol tartrate incorporated into poloxamer 407 (P407) after SC administration to Hispaniolan Amazon parrots (Amazona ventralis).
ANIMALS 11 adult Hispaniolan Amazon parrots (6 males and 5 females; 11 to 27 years old).
PROCEDURES A sterile formulation of butorphanol in P407 (But-P407) 25% (percentage determined as [weight of P407/weight of diluent] × 100]) was created (8.3 mg/mL). Five preliminary experiments (2 birds/experiment) were performed to determine the ideal dose for this species. The formulation then was administered (12.5 mg/kg, SC) to 8 birds. Blood samples were collected before (time 0) and 0.08, 0.5, 1, 2, 4, 8, 12, and 24 hours after drug administration. Some birds were used more than once, with a washout period of ≥ 3 months between subsequent treatments. Butorphanol concentrations were quantitated by use of liquid chromatography-tandem mass spectrometry. Pharmacokinetic analysis was performed by use of noncompartmental analysis.
RESULTS Maximal plasma butorphanol concentration was reached at 1.31 hours. Plasma concentrations of butorphanol remained > 100 ng/mL for > 3 hours (all birds) or > 4 hours (5/8 birds) but < 8 hours (all birds). Half-life of the terminal slope was 3.41 hours. No adverse effects were detected.
CONCLUSIONS AND CLINICAL RELEVANCE Butorphanol was absorbed well from the But-P407 25% by Hispaniolan Amazon parrots, and absorption followed a pharmacokinetic profile compatible with a sustained-release drug. A dose of 12.5 mg/kg, SC, would theoretically provide analgesia for 4 to 8 hours. No adverse effects were detected. Studies on the pharmacodynamics of this formulation are necessary to confirm the degree and duration of analgesia.
Pharmacokinetics of cefazolin for prophylactic administration to dogs
Authors: Gonzalez Omar J. , Renberg Walter C. , Roush James K. , KuKanich Butch , Warner Matt 
Published: May 2017

Abstract
OBJECTIVE To evaluate pharmacokinetics of cefazolin after IV injection of cefazolin (22 mg/kg) and after simultaneous IV and IM injections of cefazolin (total dose, 44 mg/kg) to dogs.
ANIMALS 12 adult Beagles.
PROCEDURES Dogs (6/group) were assigned to receive a single injection of cefazolin (IV group; 22 mg/kg, IV) or simultaneous injections (IV + IM group; 22 mg/kg, IV, and 22 mg/kg, IM). Interstitial fluid was collected over a 5-hour period by use of ultrafiltration probes for pharmacokinetic analysis.
RESULTS Mean cefazolin concentration in the interstitial fluid at 1, 1.5, 2, 3, 4, and 5 hours after injection was 39.6, 29.1, 21.2, 10.3, 6.4, and 2.7 μg/mL, respectively, for the IV group and 38.3, 53.3, 46.4, 31.7, 19.1, and 8.9 μg/mL, respectively, for the IV + IM group. Mean area under the concentration-time curve extrapolated to infinity, maximum concentration, half-life, and time to maximum concentration was 74.99 and 154.16 h·μg/mL, 37.3 and 51.5 μg/mL, 0.96 and 1.11 hours, and 1.28 and 1.65 hours, respectively, for the IV and IV + IM groups.
CONCLUSIONS AND CLINICAL RELEVANCE Cefazolin concentrations in interstitial fluid of dogs were maintained at > 4 μg/mL for 4 hours after a single IV injection and for 5 hours after simultaneous IV and IM injections. Therefore, simultaneous IV and IM administration of cefazolin 30 to 60 minutes before surgery should provide interstitial fluid concentrations effective against the most common commensal organisms (Staphylococcus spp and Streptococcus spp) on the skin of dogs for surgical procedures lasting ≤ 4 hours.
Biomechanical evaluation of two plating configurations for fixation of a simple transverse caudal mandibular fracture model in cats
Authors: Greiner Christopher L. , Verstraete Frank J. M. , Stover Susan M. , Garcia Tanya C. , Leale Dustin , Arzi Boaz 
Published: May 2017

Abstract
OBJECTIVE To evaluate biomechanical properties of intact feline mandibles, compared with those for mandibles with an experimentally created osteotomy that was stabilized with 1 of 2 internal fixation configurations.
SAMPLE 20 mandibles from 10 adult feline cadavers.
PROCEDURES An incomplete block study design was used to assign the mandibles of each cadaver to 2 of 3 groups (locking plate with locking screws [locking construct], locking plate with nonlocking screws [nonlocking construct], or intact). Within each cadaver, mandibles were randomly assigned to the assigned treatments. For mandibles assigned to the locking and nonlocking constructs, a simple transverse osteotomy was created caudal to the mandibular first molar tooth after plate application. All mandibles were loaded in cantilever bending in a single-load-to-failure test while simultaneously recording load and actuator displacement. Mode of failure (bone or plate failure) was recorded, and radiographic evidence of tooth root and mandibular canal damage was evaluated. Mechanical properties were compared among the 3 groups.
RESULTS Stiffness, bending moments, and most post-yield energies for mandibles with the locking and nonlocking constructs were significantly lower than those for intact mandibles. Peak bending moment and stiffness for mandibles with the locking construct were significantly greater than those for mandibles with the nonlocking construct. Mode of failure and frequency of screw damage to tooth roots and the mandibular canal did not differ between the locking and nonlocking constructs.
CONCLUSIONS AND CLINICAL RELEVANCE Results indicated that both fixation constructs were mechanically inferior to intact mandibles. The locking construct was mechanically stronger than the nonlocking construct.
Culture Differences of Indonesia Ethnic Minorities in Non-verbal Communication
Authors: Roslidah Navila , Komara Indra 
Published: May 2017

Indonesia’s islands are homes to a diverse ethnic and religious group which have given rise to a large number of cultural practices. Despite their cultural wealth, Indonesian Ethnic Minorities have been facing many problems regarding their cultural heritage existence. Most of their problems occur due to the inharmonious relationship between them and the government. Therefore, cultural approach is needed as a means to bridge the gap between the indigenous groups with the government by socialising the cultural aspects in the academic environment. By doing so, people from academic environment can take part in preserving those cultures by joining some performances, learning to play traditional instruments and raising awareness in the society. As a result, people in academic environment will have a chance to show the government that those cultural heritages need to be preserved. At the same time, the Ethnic Minorities will understand that there are some people who are aware of the cultural values. In the end, the Ethnic Minorities can work hand in hand with the government in the cultural preservation and development.Keywords: Culture, communication, Ethnic Minorities
Renouons avec les enjeux critiques de l’Analyse du Discours. Vers les Études du discours
Authors: Angermuller Johannes 
Published: May 2017

Cette contribution identifie deux tendances à l’œuvre parmi les chercheurs qui constituent ce champ : la spécialisation disciplinaire, dont témoigne l’évolution de l’Analyse du Discours en tant que sous-champ des sciences du langage ; l’approche transdisciplinaire à travers ce qui a donné naissance à un nouveau champ, les Études du discours (ou Discourse Studies ). L’Analyse du Discours est bien établie depuis les années 1970 en France et au Royaume-Uni alors que les Études du discours sont un phénomène aux contours encore flous. Dans la mesure où le discours est constitutif de la vie sociale, il ne peut se réduire à un objet dont on peut rendre compte moyennant le savoir spécialisé d’une seule discipline. En retraçant la carrière pluridisciplinaire du « discours », on rappelle les ambitions transdisciplinaires qui ont marqué l’Analyse du Discours à ses origines et qui trouvent ses prolongements aujourd’hui dans le débat théorique autour du poststructuralisme. Dans l’objectif de réinscrire ces enjeux épistémologiques et intellectuels dans le champ pluridisciplinaire et international que sont les Études du discours, on interroge la problématique du « discours » dans les espaces disciplinaires des sciences du langage, des sciences sociales et des humanités.
La sociologie du langage. Perspectives d’un champ émergent
Authors: Angermuller Johannes , Glady Marc 
Published: May 2017

En affirmant l’intérêt d’une « sociologie du langage », nous souhaitons interroger l’identité propre, les problématiques et les frontières de ce champ. Trois objectifs traversent donc cette contribution : passer en revue différentes tentatives de fondation, définir les défis et problématiques de ce champ aujourd’hui et finalement donner une idée de possibles cadrages de l’analyse à travers deux exemples de terrains, auxquels est appliqué ce programme de recherche. Si notre cartographie commence par discuter les approches macro et micro aux États-Unis, au Royaume-Uni, en Allemagne et en France (première partie), elle ne manquera pas de constater les limites d’une vision binaire qui oppose les niveaux macro et microsociologiques et montrera comment il convient d’aller au-delà, en mettant l’accent sur les pratiques langagières (deuxième partie). Nous illustrons cette proposition en présentant deux exemples de recherches sociologiques dans la troisième partie : le premier touchant aux pratiques d’accompagnement des demandeurs d’emploi comme pratiques de production de nouvelles formes d’individuation contemporaines (Glady), le second portant sur la recherche académique comme une pratique discursive de positionnement des chercheurs (Angermuller). Dans ces travaux, nous partons de l’idée que le social se réalise à travers les pratiques langagières et que les pratiques langagières sont des pratiques sociales. Nous démarquant des linguistes formalistes, nous nous passons de la notion de « langue » comme un système abstrait de règles et de possibilités grammaticales. Nous adoptons l’idée que le langage est une activité humaine qui puise dans un stock de ressources linguistiques pour réaliser les pratiques sociales.
Pratiques discursives et interactionnelles en contexte numérique. Questionnements linguistiques
Authors: Develotte Christine , Paveau Marie-Anne 
Published: May 2017

Cet article propose une mise au point sur les travaux menés sur les discours numériques natifs essentiellement en France depuis les années 1990, dans les disciplines liées à la revue Langage & Société . On propose d’abord une vue d’ensemble des rapports entre sciences du langage et communication électronique et numérique. On insiste ensuite sur les apports notables des sciences de l’information et de la communication aux traitements linguistiques des données numériques. On formule ensuite les questions posées par les productions électroniques/numériques aux sciences du langage dans leurs dimensions sociolangagières. On décrit enfin des propositions élaborées actuellement pour rendre compte des spécificités des discours numériques natifs sous l’angle discursif et interactionnel.
Exporting British Policing during the Second World War
Authors: Emsley Clive 
Published: May 2017

Exporting British Policing is a comprehensive study of British military policing in liberated Europe during the Second World War. Preventing and detecting thefts, receiving and profiteering together with the maintenance of order in its broadest sense are, in the peacetime world, generally confided to the police. However, the Second World War witnessed the use of civilian police to create a detective division of the British Army’s Military Police (SIB), and the use of British civilian police, alongside American police, as Civil Affairs Officers to restore order and civil administration.
Part One follows the men of the SIB from their pre-war careers to confrontations with mafiosi and their investigations into widespread organised crime and war crimes during which they were constantly hampered by being seen as a Cinderella service commanded by ‘temporary gentlemen’. Part Two focuses on the police officers who served in Civil Affairs who tended to come from higher ranks in the civilian police than those who served in SIB. During the war they occupied towns with the assault troops, and then sought to reorganise local administration; at the end of the war in the British Zones of Germany and Austria they sought to turn both new Schutzmänner and police veterans of the Third Reich into British Bobbies.
Using memoirs and anecdotes, Emsley critically draws on the subjective experiences of these police personnel, assessing the successes of these wartime efforts for preventing and investigating crimes such as theft and profiteering and highlighting the importance of historical precedent, given current difficulties faced by international policing organizations in enforcing democratic police reform in post-conflict societies.
Religion, Equality and Employment in Europe
Authors: Alidadi Katayoun 
Published: May 2017

The management of religious and ideological diversity remains a key challenge of our time—deeply entangled with debates about the nature of liberal democracy, equality, social cohesion, minorities and nationalism, security and foreign policy. This book explores this challenge at the level of the workplace in Europe. People do not surrender their religion of belief at the gates of their workplace, nor should they be required to do so. But what are the limits of accommodating religious belief in the workplace, particularly when it clashes with other fundamental rights and freedoms?
Using a comparative and socio-legal approach that emphasises the practical role of human rights, anti-discrimination law and employment protection, this book argues for an enforceable right to reasonable accommodation on the grounds of religion and belief in the workplace in Europe. In so doing, it draws on the case law of Europe’s two supranational courts, three country studies—Belgium, the Netherlands and the UK—as well as developments in the US and Canada. By offering the first book-length treatment of the issue, it will be of significance to academics, students, policy-makers, business leaders and anyone interested in a deeper understanding of the potentials and limits of European and Western inclusion, freedom and equality in a multicultural context.
Santé mentale et physique des filles et des garçons agressés sexuellement
Authors: Daigneault2 Isabelle , Hébert Martine , Bourgeois Catherine , Dargan Sonia , Frappier Jean-Yves 
Published: May 2017

Introduction : L’agression sexuelle durant l’enfance est associée à de nombreux problèmes de santé physique et mentale. Toutefois, au Québec, nous ne connaissons pas bien les problèmes de santé physique et mentale que présentent les enfants et les adolescents ayant vécu une agression sexuelle corroborée en comparaison de ceux de la population générale. Objectif : L’objectif de la présente étude est donc de déterminer si les jeunes agressés sexuellement consultent ou sont davantage hospitalisés pour des problèmes de santé physique et mentale que ceux de la population générale sur une période de 10 ans après un premier signalement. Méthode : Des données administratives ont servi à documenter les diagnostics médicaux de 882 jeunes (75 % filles) ayant au moins un signalement fondé d’agression sexuelle entre le 1erjanvier 2001 et le 31 décembre 2010 au Centre jeunesse de Québec-Institut universitaire. Ces diagnostics sont comparés à ceux de 882 jeunes de la population générale appariés en genre et en âge au groupe de jeunes agressés sexuellement. Résultats : Les résultats indiquent que l’agression sexuelle à l’enfance entraîne un risque jusqu’à cinq fois plus élevé de consultations externes et d’hospitalisations pour des problèmes de santé mentale et physique, et ce, jusqu’à 10 ans après le signalement d’agression sexuelle.
Repensando la innovación educativa en y desde la filosofía. Estudio introductorio
Authors: Gracia Calandín Javier 
Published: May 2017

Resumen: La innovación educativa supone un reto para la filosofía. Un reto porque nos lleva a replantear el magisterio de la filosofía a la luz de los últimos avances en la investigación educativa. Pero también porque nos hace volver con energías renovadas a las fuentes originales de la actitud filosófica de vigilancia y de búsqueda sin término del conocimiento y de la verdad. En estas líneas, en primer lugar, analizamos filosóficamente la relevancia que ha cobrado la innovación en el ámbito educativo y proponemos una visión humanista (no reductiva a las nuevas tecnologías) para entender la innovación educativa con especial significación para la labor educativa de la filosofía. En segundo lugar, invitamos a la lectura de todos y cada uno de los artículos seleccionados en este volumen monográfico.Palabras clave: innovación educativa, filosofía, formación humana, visión humanista. English title: Rethinking Educational Innovation in and from Philosophy. Introductory StudyAbstract Educational innovation is a challenge for philosophy. This is a challenge because it leads us to rethink the teaching of philosophy in the light of the latest advances in educational research. But also because it makes us return with renewed energy to the original sources of the philosophical attitude of vigilance and unfinished search of knowledge and truth. In this paper, firstly, I analyse philosophically the relevance of innovation in the educational field and propose a humanistic vision (not reductive to new technologies) to understand educational innovation with special significance for the educational task of philosophy. Secondly, I invite you to read each and every one of the selected articles in this monographic volume.Keywords: educational innovation, philosophy, human formation, humanist vision.
La Filosofía como descarga de la sobrecarga de innovación
Authors: Marín-Casanova José Antonio 
Published: May 2017

Resumen: Se ensaya la tesis de que no habiendo innovación sin tradición, la filosofía opera en un espacio en tensión entre estos dos polos. Se comienza trazando un recorrido por las distintas precomprensiones de la naturaleza y el conocimiento en la Antigüedad y en la Modernidad como esquemas del contraste entre tradición e innovación; a continuación, se acude a Ortega y Gasset y a Heidegger para precisar en qué consiste la innovación en filosofía y para explicitar su conexión con y dependencia de la tradición; por último, se propone explorar la innovación educativa de la filosofía como, siguiendo a Odo Marquard, descarga compensatoria de la sobrecarga innovativa. Palabras clave: innovación, tradición, Ortega y Gasset, Heidegger, Marquard. English title: Philosophy as unloading of innovation overloadAbstract: This paper claims that insofar as there is no innovation without tradition, philosophy operates in a space of tension between those two poles. I begin by sketching different pre-understandings of nature and knowledge in Antiquity and Modernity as schemas of the contrast between tradition and innovation. I then resort to Ortega y Gasset and Heidegger to specify what innovation consists of in philosophy and to explain its connection with and dependence on tradition. I finally propose to understand, following Odo Marquard, educative innovation in philosophy as a compensatory unloading of innovation overload. Keywords: innovation, tradition, Ortega y Gasset, Heidegger, Marquard.