bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Variations in Blood Pressure Values in Deadsea and Sea Level in Jordan are not Influenced by the Level of Angiotensin Ii
Authors: Amawi Kawther Faisal , Al-Shehabat Mustafa Ahmad , Alsarhan Ali 
Published: January 2017

Introduction: hypertension may be affected by environment. The variation of altitudes has been reported to play a role in hypertension. In Jordan, we have an environment rich in diversity as having areas in the sea level and others in the lowest depth in the world (the Dead Sea). Objectives: to examine the impact of altitudes on the level of angioten II among study participants. Methods and subjects: across sectional design was conducted. Two areas were included: the Dead Sea and the Sea level area, Jordan. The study sample included a total of 1000 participants of them 500 participants were included from each area. All participants were males, matched for age grouping, and they were apparently healthy. A working paper was made for each participant which included study variables such as blood pressure, weight, height, waist circumference, heart rate per minute, the level of angiotensin II, and packed cell volume (PCV). We analyzed data using SPSS version 20. All data were included and represented as mean and standard deviation. The relations between variables were computed using independent T test. Significance was considered at alpha <0.05. Study findings: there were no statistical differences between study groups for all variables except systolic blood pressure which its mean was 122.42±10.53 mmHg in the area of Dead Sea and this was significantly higher than that of the Sea level (118.07±11.64) (p=0.001). The mean of blood pressure in the Dead Sea was 91.64 ± 8.90 mmHg, and this was significantly higher than that of the Sea level (89.84 ± 8.72) (p=0.001). The level of angiotensin II was 8.48±4.65pg/ml in the Dead Sea area, and this was less than that of the Sea level (11.21± 6.05pg/ml). The difference in means for angiotensin II was not statistically significant. Conclusion: the altitude differences in the study area affected, but not significantly, the level of angiotensin II and significantly the level of systolic blood pressure.
The Opinions of European Companies on Corporate Social Responsibility and Its Relation to Innovation
Authors: López-Pérez M. Victoria , Perez-Lopez Mª Carmen , Rodriguez-Ariza Lazaro 
Published: January 2017

In recent years there has been greater concern among companies to include responsible practices in their goals. To achieve this aim, companies are beginning to manage economic, social and environmental factors following socially responsible practices. Adopting a strategy of Corporate <br />Social Responsibility (CSR) may influence the different policies implemented by the company, one of which is that regarding innovation. In this study, we analyze the opinions of 95 European companies, 42 of which form part of the Dow Jones Sustainability Index (DJSI) and 53 of which belong to the Dow Jones General Index (DJGI), concerning their CSR policy, the innovation carried out and the relation between the two concepts. Our results show that the DJSI companies, unlike those belonging to the DJGI, consider their CSR strategy to be a key factor in generating competitive advantages and profits. Moreover, the companies surveyed have implemented innovations that are more incremental than radical, and these innovation practices are found to be influenced by CSR strategies. <br /><br />
Corporate Social Performance, Financial Performance for Firms that Restate Earnings
Authors: Mahoney Lois , LaGore William , Scazzero Joseph A. 
Published: January 2017

This study examines corporate social performance (CSP) in firms that restate their financial statements and, using a match pair design, compares their performance to firms that do not restate their financial statements. Utilizing a randomized block design (two years prior to the<br />restatement and two years after the restatement) for a sample of 44 U.S. firms, we found that CSP Strengths, CSP Weaknesses, CSP People Strengths, and CSP People Weaknesses all increased after restatement <br />though weaknesses increased at a greater rate than strengths. Additionally, using panel data and a match pair design we found, we found<br />that restating firms had a greater increase in CSP Strengths, CSP Weaknesses, CSP Product Strengths, CSP People Strengths and a greater decrease in Total CSP People than non-restating firms after the restatement period. When comparing the relationships between CSP and<br />financial performance (FP), we found that the positive relationship between<br />ROA and CSP Strengths is greater for restatement firms than non-restating firms. In particular, we find that this positive relationship is a result of the People dimension of CSP, in particular CSP People Strengths.<br /><br />
The Role of Control System in Increasing Corporate social Performance: The Use of Levers of Control
Authors: Fauzi Hasan , Rahman Azhar Abdul 
Published: January 2017

One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance. Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons‟ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization‟s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.
Identity, Variety and Destiny in Accounting Education for a Social—Environmental and Liberal Arts Tradition
Authors: Palliam Ralph 
Published: January 2017

When one considers that all profits are not made equally, philosophy, history, anthropology become pre-requisites for professional accounting and finance graduates. This allows for a complete understanding of an intimately related financial market that exerts tremendous influence <br />on socio-economic conditions. A graduate from a liberal arts institution may be worth more than what his or her academic balance sheet shows. A liberal arts education teaches one how to think, how to analyze, how to read, how to write, how to develop a persuasive argument. Any liberal arts<br />education, even vaguely defined becomes an intellectual antidote to the<br />overwhelming flood of information and technological change. A liberal arts education teaches students to read and to reason; to learn something about the range of human expression; to consider the great literature and<br />ideas of world civilizations; to recognize and construct arguments; and to have sensitivity towards others’ thinking. It also makes possible a genuine kind of citizenship without which democracy and markets crumble.<br />This study presents emerging trends in accounting as a growing discipline in liberal arts institutions whose mission is aligned with social goals. <br /><br />
The Contribution of Islamic Ethics Towards Ethical Accounting Practices
Authors: Yunanda Rochania Ayu , Bt. Abd. Majid Norakma 
Published: January 2017

The professional ethics of accountants is an important issue directly relating to the integrity of the profession and its ability to secure the public trust. The fraudulent activities in accounting field indicate the failure of accounting education as the beginning stage of the practice. It is perceived that those happen due to deficiency of moral values inserted in the education level. Inevitably, education system is alleged as the main cause of the problem. Accounting education seeks for moral values to generate ethical accountants as part of society. Accordingly, the visibility of ethics<br />education in accounting programs may initiate the development of morality<br />and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals. Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits) to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.
Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection
Authors: Alimbudiono Ria Sandra , Suhartini Dwi 
Published: January 2017

This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
Managing Competency in Non-Profit Organization: Experience with a European University
Authors: Hussain Mostaq M. , Russell John , Haddad Ayman 
Published: January 2017

Competence Management (CM) has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research. <br /> <br /><br />
The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria
Authors: Isa Muhammad Aminu , Ismail Lukman Adesina 
Published: January 2017

This paper examines the impact of corporate governance mechanisms on intellectual capital efficiency (ICE) of Nigerian Banks. The data for the study were generated from the audited financial statements of the sample banks for the period of 11 year (2003 - 2013). The study adopted Value Added Intellectual Co-Efficient (VAIC) methodology which includes three ICE components: human capital efficiency, structural capital efficiency and capital employed efficiency. Corporate governance mechanisms considered in this study are Boards Composition, Managerial Rewards, and Ownership Structure. The study controls for the return on equity and leverage of banks. The regression results show that the corporate governance attributes considered in this study are good indicators of (ICE) because their impact are positively and significantly at less than 1% with R-square of 58% and adj R-square of 55%. Also the two control variables are significantly related with intellectual capital efficiency. This implies that corporate governance have significant impact on ICE of firms in the Nigerian banking industry. Therefore, the study recommends that board should acquire political skills which are necessary to effective governance. In order to improve ICE, board should make it as their responsibility to develop and sustain healthy relationships and maintain open, two-way communication with all constituencies of staff in order to incite their IC towards organization’s success.
Rúbricas como método efectivo de valoración en la evaluación del aprendizaje
Authors: Quintana Jederman Mauricio , Gil Mateos Jorge 
Published: January 2017

El uso de rúbricas es una de las soluciones contemporáneas al uso de tecnologías para la evaluación del aprendizaje. El presente trabajo aborda la relación entre las definiciones, conceptos claves, y autores relevantes en temas de evaluación del aprendizaje, y sus vínculos con las rúbricas. Se describen las características de las rúbricas como herramientas auxiliares para lograr un control pormenorizado de los objetivos de aprendizaje, así como para disponer de herramientas de rápida retroalimentación del docente a los estudiantes.
Characterization of mechanical properties of Al/TiCP MMC
Authors: Siddappa Poovanahalli Nanjappa , Shivakumar Bychapura Puttaiah 
Published: January 2017

Abstract
Metal matrix composite made from 6061 aluminum alloy matrix reinforced with titanium carbide particles was fabricated by stir casting. Titanium carbide particles were incorporated with varying proportions of 2, 4 and 6 percent weight fractions. Stirring was done to achieve uniform distribution of reinforcement and castings were made by pouring the mixture into graphite moulds. The composite was then studied with respect to its mechanical properties and microstructure. Tensile, compressive, impact and hardness specimens were machined to establish the mechanical properties of the composite. Comparative study for all the said composites is done with respect to yield strength, tensile strength, hardness, impact strength and compressive strength.
Concevoir et aménager les espaces publics à Bruxelles
Authors: Moritz Benoit 
Published: January 2017

Ce texte propose un court récit, une histoire sommaire des imaginaires urbains qui, depuis la création de la Région de Bruxelles‑Capitale, ont conditionné la manière de concevoir formellement l’aménagement des espaces publics.Il se décline en différents moments qui constituent autant de points d’articulation et de chevauchement dans l’évolution de ces imaginaires.A travers des exemples concrets, le texte illustre en particulier comment les pratiques d’aménagement d’espaces publics se sont constituées de manière agrégée, dans un premier temps à travers des projets qui visaient simplement à un meilleur équilibre dans le partage de l’espace public, puis progressivement à travers des projets intégrant des questions d’usage et de qualité architecturale des aménagements. L’auteur montre en particulier l’influence qu’a eue l’outil de revitalisation urbaine « contrat de quartier » dans cette évolution.Le texte se conclut sur l’identification des nouveaux défis méthodologiques auxquels sont confrontés les espaces publics bruxellois, tant au niveau de l’appréhension et de la compréhension des échelles qu’à celui des processus de formalisation des projets.
Résistances à l’autorité policière à Bruxelles (1945‑1975) : la construction judiciaire de la violence populaire
Authors: Skordou Melpomeni 
Published: January 2017

L’étude de la répression des résistances aux forces de l’ordre sur le territoire de Bruxelles pendant la période 1945 à 1975 infirme l’hypothèse d’un phénomène qui s’expliquerait par la tendance des jeunes à la révolte. Au contraire, l’analyse des dossiers judiciaires suggère que ces résistances sont le résultat de l’immixtion de la police dans des conflits privés. Des hommes ayant la trentaine, le plus souvent issus des classes défavorisées, occupent des espaces publics et semi-publics (rue et cafés) des communes urbanisées de Bruxelles pendant leur temps de loisir. Leur implication dans des interactions violentes avec leurs camarades ou leur épouse – affirmation de l’identité masculine ou déchargement des forces – dérange les représentants de l’autorité qui – véhiculant des normes de conduite bourgeoises – interviennent pour rétablir l’ordre. Des acteurs aux modes de conduite différents se heurtent sur la scène publique en essayant d’imposer leur façon d’être. L’activité policière participe à la criminalisation des formes populaires de vie sociale et de loisir.
When you can’t see the city for the trees. A joint analysis of the Sonian Forest and urban reality
Authors: Roland Lee Christopher 
Published: January 2017

Considering the width of the Sonian Forest “ecotone”, the forest cannot be studied as “nature” which is independent of urban dynamics. In this part of the urban area, the distribution of forms of developed land did not take place in the form of isotropic rings moving outwards from a central area represented by the Pentagon, but rather according to a second element historically tied to the latter, i.e. the forest itself. This article presents a chronological overview of the relationships between the mass of plant life referred to as “the forest” and urban forms and the lifestyle practices associated with the Brussels urban area today. It first highlights the asymmetry created by the forest during the Ancien Régime in terms of the distribution of activities and developed land. It then reviews the role played by the forest in the processes of urbanisation in the south/southeast of Brussels in the 19th and 20th centuries. Finally, it explains the impact of these interactions on the construction of the forest landscape and on its management, before taking a stance with respect to how the forest should be dealt with today.
Organisation of powers between Region and municipalities in Brussels: going beyond the antagonism of the “Tina” and “Nimby” approaches
Authors: Lagasse Nicolas 
Published: January 2017

Does the “big city” project take place via the suppression of municipalities and the drastic reduction in their powers? There is a heated debate between “regionalists” and “municipalists”. A legal analysis provides lines of thought to stop this “trench war”. The Constitution and the European Charter of Local Self-Government provide a framework for reflection. The law does not impose or exclude any scenario, but forces the legislator to question the possibility of synergetic cooperation between the Region and the municipalities in terms of the principles of subsidiarity and proportionality. Based on this, four questions are asked in the article. Does the Region make full use of its capacity for cohesion and coordination? Is the municipal institution organised in the most efficient way? Have all of the methods for dialogue and synergy been mobilised? Should inter-municipal collaborations not be revised in view of improving the quality of service at a lower cost? This reflection opens the way to rationalising the organisation of institutions and promoting the methods of cooperation.
Bruxelles et Washington : deux capitales fédérales enclavées, deux expériences métropolitaines comparables ?
Authors: Van Wynsberghe Caroline 
Published: January 2017

L’article fait suite à une mission d’étude comparative. Il montre que l’approche métropolitaine actuellement à l’œuvre à Bruxelles est très atypique si on la confronte à la littérature ou à l’exemple américain de Washington, DC. Elle relève plus de mécanismes belgo-belges de compromis que de la mise en œuvre de modèles classiques de coopération métropolitaine, qui mettent souvent l’accent sur l’implication volontaire des différents acteurs. Dans le cas bruxellois, le fait métropolitain s’est finalement imposé « par en haut », même si elle était réclamée par une partie des partenaires de la réforme de l’État. Mais contrairement au cadre américain, aucun incitant n’est prévu par l’autorité fédérale. La communauté métropolitaine bruxelloise est aussi spécifique parce que cette structure n’est pas prévue pour d’autres grandes villes du pays, alors que l’organisation métropolitaine de Washington ne fait qu’appliquer une règle commune à toutes les grandes villes américaines. La comparaison souligne aussi le temps nécessaire à la mise en place de la coopération. La concertation métropolitaine est pratiquée à Washington depuis plus de 60 ans et s’est faite progressivement en commençant par les domaines où c’était le plus évident, comme les transports publics.
A forgotten anniversary: the first European hypermarkets open in Brussels in 1961
Authors: Grimmeau Jean-Pierre 
Published: January 2017

Hypermarkets are self-service shops with a surface area of more than 2 500 m², which sell food and non food products, are located on the outskirts of a city, are easily accessible and have a large car park. They are generally considered to have been invented in France in 1963 (Carrefour in Sainte-Geneviève-des-Bois, close to Paris, 2 500 m²). But nearly two years earlier, in 1961, GB had opened three hypermarkets under the name of SuperBazar, in Bruges, Auderghem and Anderlecht, measuring between 3 300 and 9 100 m². Through an examination of the literature, an exploration of GIB archives and the stories of stakeholders in the Belgian distribution sector, the article compares in detail the history of the first Belgian and French hypermarkets, which has never been done before. If we do not consider the Bruges location of only 3 300 m², which was initially designed as a department store, the point of sale in Auderghem (9 100 m² Boulevard du Souverain), based on the American model of the discount department store but associated with an integrated supermarket, must be considered as the first European hypermarket. Even if the association of food and non food products under the same roof was unusual in the United States, it nevertheless existed. Hypermarkets are therefore an American invention, GB opened the first European hypermarkets in Belgium and Carrefour spread the model of the hypermarket throughout the world, taking over most of the Belgian hypermarkets in 2000.