bluuebunny/crossref_metadata_2025_split huggingface dataset:
Damage of Enterprises and Their Business Continuity in the 2016 Kumamoto Earthquake
Authors: Maruya Hiroaki ,   International Research Institute of Disaster Science, Tohoku University 468-1 Aramaki-Aza-Aoba, Aoba, Sendai, Miyagi 980-0845, Japan, Torayashiki Tetsuya 
Published: June 2017

Serious damages to enterprises as well as residences and infrastructure resulted from the 2016 Kumamoto Earthquake. Important factories of the automobile, information technology, chemical, and other industries were located in the affected area. The nature of the damage was that there was significant damages to the building of enterprises located near the fault that caused the strong Earthquake. The geographical scope of damage to the enterprises was not very wide.The authors performed continuous research on the public announcements posted on the websites of the affected enterprises for several months, following up with news reports on damaged enterprises and on-site interviews. We found that a considerable number of enterprises supplied their products to their important customers from substitute sites to achieve their business continuity. On the other hand, many enterprises attained early on-the-spot recovery, which might be explained partly by the fact that recovery of essential utilities, particularly electricity and telecommunications, was relatively quick.The authors found many examples of effective utilization of the lessons learned from the Great East Japan Earthquake (GEJE). For example, some enterprises adopted the substitution strategy of business continuity management (BCM) that fulfills the responsibility to maintain supplies to the customers. Other enterprises that had experienced the GEJE avoided serious direct damage by having installed adequate earthquake countermeasures to their buildings and facilities.
Oncogenic Osteomalacia Secondary to a Metastatic Phosphaturic Mesenchymal Tumor in the Talus
Authors: Aziz Keith T. , McCarthy Edward F. , Morris Carol D. 
Published: June 2017

Case:
We report the case of a 50-year-old woman with oncogenic osteomalacia secondary to a metastatic phosphaturic mesenchymal tumor (PMT) that presented, to our knowledge, with the first reported lesion in the talus.

Conclusion:
Oncogenic osteomalacia is a rare condition with a unique serum biochemical profile that requires a high index of suspicion for diagnosis. A PMT is a rare neoplasm that can lead to oncogenic osteomalacia through secretion of fibroblast growth factor 23. Symptoms can be debilitating, and diagnostic delays are extremely common. This case report emphasizes the importance of comprehensive anatomic assessment and the need for fastidious postoperative monitoring.
Estimation of the Basic Reproduction Number of Novel Influenza A (H1N1) pdm09 in Elementary Schools Using the SIR Model
Authors: Furushima Daisuke , Kawano Shoko , Ohno Yuko , Kakehashi Masayuki 
Published: June 2017

Background:The novel influenza A (H1N1) pdm09 (A/H1N1pdm) pandemic of 2009-2010 had a great impact on society.Objective:We analyzed data from the absentee survey, conducted in elementary schools of Oita City, to evaluate the A/H1N1pdm pandemic and to estimate the basic reproductive number (R0) of this novel strain.Method:We summarized the overall absentee data and calculated the cumulative infection rate. Then, we classified the data into 3 groups according to school size: small (<300 students), medium (300–600 students), and large (>600 students). Last, we estimated the R0value by using the Susceptible-Infected-Recovered (SIR) mathematical model.Results:Data from 60 schools and 27,403 students were analyzed. The overall cumulative infection rate was 44.4%. There were no significant differences among the grades, but the cumulative infection rate increased as the school size increased, being 37.7%, 44.4%, and 46.6% in the small, medium, and large school groups, respectively. The optimal R0value was 1.33, comparable with that previously reported. The data from the absentee survey were reliable, with no missing values. Hence, the R0derived from the SIR model closely reflected the observed R0. The findings support previous reports that school children are most susceptible to A/H1N1pdm virus infection and suggest that the scale of an outbreak is associated with the size of the school.Conclusion:Our results provide further information about the A/H1N1pdm pandemic. We propose that an absentee survey should be implemented in the early stages of an epidemic, to prevent a pandemic.
Infecções do trato respiratório superior e treinos de alta intensidade: uma revisão integrativa da literatura / Upper respiratory tract infections and high intensity training: an integrative literature review
Authors: Coelho Boaes Drucila , Da Silva Miranda Rosangela Maria , Fragata Mariney Bruce , Pinto Carol Gonçalves , Borges Grasiely Faccin 
Published: June 2017

Este trabalho trata-se de uma revisão de literatura integrativa com o objetivo de discutir os principais achados na literatura envolvendo o comportamento do sistema imunológico frente ao estímulo de treino intenso. Foram utilizados os seguintes termos de busca: “infecção”, “inflamação”, “exercício”, “infecção do trato respiratório superior”. Foram revisados 70 estudos para a seleção inicial, dos quais selecionaram-se 19 publicações que atenderam aos critérios de inclusão. O treino intenso induz alterações transitórias no sistema imunológico, gerando reorganização das respostas fisiológicas entre seus componentes, tais como: citocinas, células natural killer, receptores como toll like, monócitos e linfócitos T e B. O treinamento intenso causa elevação de glicocorticóides e catecolaminas, bem como temporário e inapropriado desenvolvimento da resposta de imunidade adaptativa, especificamente relacionada a uma resposta das células T tipo 1 e 2, aumentando o risco de infecções do trato respiratório superior. Palavras-Chave: Infecção; Imunologia; Exercício; Infecções respiratóriasABSTRACTThis review aimed to present a discussion on recent scientific findings that correlated extenuating training and immunological response in human samples. Seventy stud-ies were initially chosen according to the following search terms: "infection", "in-flammation", "exercise" and "upper respir-atory tract infection". Eventually, nineteen investigations met the inclusion criteria and therefore were chosen to compose this article. The literature has shown that intense training is associated with transi-ent changes in the immune system, induc-ing reorganization of physiological re-sponses involving cytokines, natural killer cells, toll-like receptors, monocytes and T and B cells. Furthermore, it has been demonstrated that training at extenuating rates is associated to elevated plasmatic levels of glucocorticoids and catechola-mines. It has also been reported a tempo-rary and inappropriate development of the adaptive immunity response, particularly those mechanisms related to T1 and T2 lymphosite, hence increasing the risk of upper respiratory tract infections. Keywords: Infection; Immunology; Exercise; Respiratory tract infections
THE CELY SHIPPING ACCOUNTS: ACCOUNTABILITY AND THE TRANSITION FROM ORAL TO WRITTEN RECORDS
Authors: Hooper Keith 
Published: June 2017

The records of a voyage from London to Bordeaux during 1486–87 are reviewed. The voyage was the first of a regular pattern of trading voyages conducted on behalf of the Cely family who traded English wheat and wool for Bordeaux wine. This family were fifteenth century London merchants whose accounts and other papers are held by the London Public Record Office. Secondary sources are used to show that by the late fifteenth century many English merchants were attracted to overseas trade, which despite considerable risks, offered the prospect of a good return.
The paper illustrates some features of medieval accounting, especially the problem of accountability and control, when direct oversight was not possible. The expansion of English shipping and overseas trade was accompanied by the development of written records and the replacement of oral systems of accountability common in feudal England.
EVOLUTION OF PROFESSIONAL ENFORCEMENT IN TEXAS: AN EXAMINATION OF VIOLATIONS AND SANCTIONS
Authors: Harston Mary E. , Welch Sandra T. 
Published: June 2017

The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era.
Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board of Public Accountancy. During the period under study, internal professional competition between certified public accountants and non-certified public accountants surfaced as a substantial explanatory factor behind rule promulgation and enforcement. Violators differed from non-violators in level of education, type of training, and type of practice. In total numbers, certified public accountants were subject to more hearings and sanctions than non-certified public accountants. However, in accordance with expectations, the public accountants received a disproportionate share of alleged violations and sanctions. Violations implying practice incompetence and those impairing professional integrity were subject to more severe disciplinary actions, but the Board heard more competitive behavior allegations than those involving malpractice.
OBJECTIVES OF FINANCIAL REPORTING, ABORIGINAL COST, AND POOLING OF INTERESTS ACCOUNTING
Authors: Nurnberg Hugo 
Published: June 2017

ABSTRACT
Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information needs of public utility regulators who favored aboriginal (original historical) cost to determine the utility rate base; additionally, it was favored by public policy makers who sought lower utility rates (prices) to foster social and economic goals.
EXAMINING FRANK ADAIR JR. AS AN AFRICAN AMERICAN CPA PIONEER: A HISTORICAL NOTE
Authors: Hollingsworth Keith 
Published: June 2017

ABSTRACT
In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to stay in the Deep South would have had no other option. Third, he benefitted from a strong professional mentoring relationship that enabled him to forge his career path. Inadvertently, Adair Jr. was omitted from the 1990 NABA report of the first one hundred African American CPAs. This historical note seeks to correct that omission.
THE AIA'S SPECIAL BULLETIN SERIES AND ITS EARLY GUIDANCE ON TAX ISSUES RELATED TO DEPRECIATION, 1920–1929
Authors: Lang Teresa Kay , Heier Jan Richard 
Published: June 2017

ABSTRACT
When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners would question returns with such deductions. To help its members to understand better, the new law and the ever-increasing complexity of accounting issues related to it, the American Institute of Accountants began to publish the Special Bulletin Series in January 1920. Many of the answers present in the Bulletins between 1920 and 1929 solved accounting and tax problems in ways still used nearly a century later.
DONALDSON BROWN (1885–1965): THE POWER OF AN INDIVIDUAL AND HIS IDEAS OVER TIME
Authors: Flesher Dale L. , Previts Gary John 
Published: June 2017

ABSTRACT
Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in l914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early l920s.
ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach to financial management in industrial corporations by the l950s. As a national standard-of-performance measure, it was supported by varying sources including the American Management Association as well as in the teaching materials of academics, especially Robert N. Anthony of the Harvard Business School. The impact of these forms of dissemination led to ROI being adopted eventually at the Ford Motor Company when its previously autocratic centralized style of Ford family management was replaced by a team known as the Whiz Kids, led by Harvard Business School alumnus Robert McNamara and a former GM vice president, Earnest Breech. This paper asserts the significance of the innovations developed by Brown as being among the most important of those initiated in 20th century corporate America, and thus among the most important in the development of 20th century accounting and financial management thought.
PREPARING AN ACCOUNTING PROFESSIONAL: THE ARTICLES OF CLERKSHIP (1892–1897) OF GEORGE OLIVER MAY
Authors: Flesher Dale L. , Previts Gary J. 
Published: June 2017

George O. May, one of, if not ‘the’ leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his ‘cameo’ role at the l904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as well as his countrymen Pixley and Dickinson [Official Record, p. 164].
This study of George O. May's preparation provides details about a relatively unnoticed chapter in the career of an individual who was among the first group of inductees, in l950, along with William A. Paton and Robert H. Montgomery, to the Accounting Hall of Fame at The Ohio State University. Additionally, May's clerkship requirements are indicative of the role of professional responsibility in the decade before the turn of the twentieth century.
THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA
Authors: Gibson Robert W. , Arnold Roger 
Published: June 2017

The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia.
The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought.
The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency.
The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a commitment to the continuing review of auditing standards.
“De la metáfora náhuatl: la construcción de la divinidad en dos textos sahaguntinos”
Authors: C. Zinni Mariana 
Published: June 2017

Fecha de recepción: 17 de agosto de 2012.Fecha de aceptación: 20 de mayo de 2013. En este trabajo me interesa analizar la noción de dios/teútl en dos textos sahaguntinos en tanto que construcción metonímica para propiciar un entendimiento doctrinal profundo entre dos mundos hermenéuticos distintos: el cristiano y el nahua. El objetivo de tal construcción será intentar una evangelización más eficaz, promover una conquista y ordenación de los esquemas cognitivos ajenos, por medio de la concreción de metáforas inéditas. Propongo estudiar una reactualización del concepto de “mimesis por adecuación”; revisar la intervención de Sahagún y, así, pensar un espacio semántico abierto y peligroso para pre-decir -o decir por primera vez-- en una situación de evangelización.
The Initial Anthropology in Aristotle’s Nicomachean Ethics
Authors: APOSTOLOPOULOU Georgia 
Published: June 2017

In the ‘Foreword’, I address some aspects of Academician Georg Brutian’s philosophy. The Initial Anthropology paper follows.
In his Nicomachean Ethics, Aristotle considers the relation of ethical theory to anthropology in a specific way. He sets out an initial anthropology that describes the human through its common and non-common elements to plants as well as to ‘other animals’. The conclusion is that the human animal is the only living being that is endowed with reason and carries out ‘practical life’. We may call this difference ‘the anthropological difference’. In his ethical theory, Aristotle points to the limits of the anthropological difference. On the one hand, he holds that only practical theory can explain the ‘practical life’ as well as the ‘human Good’. On the other hand, he highlights that the human is higher than the ‘other animals’, since the human is endowed with the divine element of intellect; nevertheless, there are beings that are ‘more divine’ than the human. Thus Aristotle corroborates the human and its practical life, without abandoning the Socratic-Platonic view of the Divine. In this aspect, the alleged anthropocentrism of Aristotle’s ethics is to be reconsidered.
Treating tumors with immune checkpoint inhibitors: Rationale and limitations
Authors: Seidel Judith Anna , Otsuka Atsushi , Kabashima Kenji 
Published: June 2017

Immune checkpoints are essential for preventing immunopathology but can also obstruct anti-tumor immune responses. Recent medical advances in blocking these mechanisms have therefore opened promising avenues in the treatment of cancer. Various blocking antibodies targeting the immune checkpoints programmed cell death 1 (PD-1) and cytotoxic T-lymphocyte-associated protein 4 (CTLA-4) are now approved for human use. This review summarizes the properties of PD-1 and CTLA-4 in physiological and tumor settings, and examines the treatment efficacy, side effects and biomarkers of their inhibitors. Future avenues in the application and development of immune checkpoint inhibitors for the treatment of cancer are also explored.
La epopeya libertaria de los ancestros. Religión, historia y memoria en Changó, el gran putas de Manuel Zapata Olivella
Authors: Santafé Varcárcel Elizabeth 
Published: June 2017

El presente artículo analiza algunas relaciones entre historia, memoria y ficción en la literatura afrocolombiana del siglo XX. Para este propósito, toma como objeto de estudio la obra Changó, el gran putas de Manuel Zapata Olivella. Aunque no se trata de una novela histórica, alude a hechos que cambiaron la historia de millones de africanos exiliados contra su voluntad en América y la de sus descendientes, quienes, a pesar de haber transcurrido más de cinco siglos de esta diáspora, todavía luchan, ya no por la libertad, sino por la inclusión social y el derecho a participar del poder político y económico. Todo ello configurado de forma transversal por elementos simbólicos de las religiones yoruba y bantú, así como de la ficción, propios de una particular narrativa mitopoética. Después de efectuar un recorrido por las orientaciones teóricas que guían este estudio, se lleva a cabo un análisis complementado con testimonios de Zapata Olivella, con otros estudios sobre su obra y fuentes secundarias que ayudan a ampliar y entender de manera más adecuada la arriesgada novela del autor.
Dietary knowledge, Attitude and Practices of Diabetes Patients at Services Hospital Lahore
Authors: Bano Anbreen , Afzal Muhammad , Sarwar Hajra , Waqas Ali , Kousar Samina , Gulzar Saima 
Published: June 2017

Introduction: Diabetes mellitus is growing fastly the world is witnessing. The incidence of alarming concern to health care providers is rapidly rising. The main burden of this disease will fall on all developing countries. The number of diabetic patients will reach 300 million by the end of 2025 it is known through the estimation mostly developing countries will have such a dramatic and significant impacts. Methodology: The quantitative descriptive cross-sectional study design was used with convenient sampling (n=142) from Services Hospital Lahore. Using the questioner consist of 34 items data was analyzed through spss21 version descriptive analyses and the chi-square test with (p=<0.05) was used. Results: Findings of the study that only 19% had good knowledge they answered 8 or more correct responses remaining 81% participants answered less than 50% correct responses had poor knowledge. The 41.5% had positive attitude with diabetic diet while the remaining 58.5% were having negative attitude. The findings also revealed that only 17.6% had good practices they answered 50% and above correct responses while the others 82.4% participants answered less than 50% correct responses and were doing poor practices about the diabetic diet. The significant association was found between the gender and patient’s knowledge and no significant association between the education and patient’s dietary knowledge. Conclusion: The diabetes type 2 patients should have up to mark dietary, knowledge, and keep it in practicing well. It will, prevent from diabetes complications. There is need to improve the patients knowledge and provide education them.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 227-236