bluuebunny/crossref_metadata_2025_split huggingface dataset:
Attitude Of Religious Class Towards Contemporary Female Higher Education
Authors: Inamullah Hafiz M. , Sarwar Muhammad. , Khan Naeemullah , Hifazatulla Hifazatulla , Naseeruddin M. , Hussain Ishtiaq 
Published: March 2016

The study aimed at exploring the attitude of religious class towards Contemporary female higher education. The population for the study was the religious class of Kohat, Karak and Dera Ismail Khan of Northwest Frontier Province (NWFP) of Pakistan. Fifty individuals of each category were selected randomly as a sample of the study. Thus the sample consisted of 200 religious individuals.
Nonlinear Dependencies And Chaos In The Bilateral Exchange Rate Of The Dollar
Authors: Adrangi Bahram , Allender Mary Allender , Chatrath Arjun , Raffiee Kambiz 
Published: March 2016

Employing the daily bilateral exchange rate of the dollar against the Canadian dollar, the Swiss franc and the Japanese yen, we conduct a battery of tests for the presence of low-dimension chaos. The three stationary series are subjected to Correlation Dimension tests, BDS tests, and tests for entropy. While we find strong evidence of nonlinear dependence in the data, the evidence is not consistent with chaos. Our test results indicate that GARCH-type processes explain the nonlinearities in the data. We also show that employing seasonally adjusted index series enhances the robustness of results via the existing tests for chaotic structure.
A Reassessment Of Regulated Bank Capital On Profitability And Risk
Authors: Corcoran Charles 
Published: March 2016

Banks must maintain minimum capital levels, but a regulated balance sheet implies profit suboptimization. Moreover, the presumptive role of minimum capital in reducing insolvency risk may be misplaced. Evidence is presented that suggests a bank’s level of capital may not accurately presage the risk of loan default. Regulators must exercise restraint in further increasing bank capital levels, as unintended consequences may make matters worse.
Islamic Social Reporting Of Listed Companies In Malaysia
Authors: Othman Rohana , Thani Azlan Md 
Published: March 2016

The resurgence of Islam to a loftier pedestal as a way of life opened up an additional dimension to financial reporting to stakeholders. Muslim decision-makers expect corporations to include additional information in their reports to enable them to exercise prudence, both from economics and Islamic jurisprudence point of views. Based on the Islamic theoretical foundation of social accountability and full disclosure, Muslim business owners - or in this study, the shariah-approved companies, must prove that they are operating under Islamic laws. The Islamic capital market has developed at such a rapid pace that the shariah-approved companies are beginning to present a religious aspect to their financial statements by disclosing the fulfilment of its obligations in line with the shariah, like zakat, sadaqa, wages and compensation, and the conduct of business activities within a halal environment; hence, the need for Islamic Social Reporting (ISR). This study attempted to measure the extent of ISR as practiced by shariah-approved Malaysian companies listed in Bursa Malaysia in their annual reports. The study led to a conclusion on the degree of accountability on the part of the companies by way of their conformity to shariah. Based on the descriptive statistics of the disclosure index, it can be concluded that the extent of ISR in the annual report of selected companies is considered minimal.
Internationalization Of SMEs: Opportunities And Limitations In The Age Of Globalization
Authors: Sen Arup , Haq Kushnood 
Published: March 2016

Economic growth and innovation in this global environment are fuelled increasingly by small and medium-sized companies. The purpose of this study is to examine the practices of small and medium-sized enterprises (SMEs) relative to exporting and outsourcing activities. Data from an exploratory survey of 100 companies suggest that outsourcing of research and development activities has remained stable while the non-core activities such as manufacturing, distribution, and marketing activities continue to be outsourced at an accelerating pace. The results also reveal that medium-sized firms are more involved in outsourcing of the non-core activities than those as observed for smaller firms. This paper concludes with a brief discussion of the implications of the survey findings for outsourcing and strategic management of the outsourcing function.
Marketing Tourism In The Galapagos Islands: Ecotourism Or Greenwashing?
Authors: Self Robin M. , Self Donald R. , Bell-Haynes Janel 
Published: March 2016

Tourism accounts for approximately 7.5% - 15% of the world’s total employment and is the world’s most important service industry. In heavily frequented tourist destinations such as the Galapagos Islands in Ecuador, the importance is even higher. International travel is projected to double by 2020 with over 1.5 billion people traveling throughout the world. Within the tourism industry, ecotourism is the fastest growing sector, growing from 10 to 30 percent a year. While exact definitions of ecotourism vary, ecotourism is defined by the International Tourism Society (TIES) as “responsible travel to natural areas that conserves the environment and improves the welfare of local people.” A subset of sustainable tourism, ecotourism has a natural area focus, which benefits the environment and communities visited, fosters environmental and cultural understanding, appreciation and awareness. Because there is no universally adopted certification program for ecotourism, tourism operators may market their operations as “ecotourism” while in reality they are “greenwashing.” Greenwashers are dishonest tourism operators who embrace ecotourism as a new selling angle. To greenwash is to promote ecotourism while effectively doing the opposite. The Galapagos Islands is a popular destination for ecotourism. Beginning in the late 1960’s, the Galapagos tourism industry started with about 1,000 tourists per year and has boomed to 148,000 tourists in 2006. This has caused several problems: growing human population, introduction of alien and invasive species, and unwanted by-products from tourism. As a result, in 2007, the Galapagos Islands were placed on UNESCO’s list of World Heritage Sites in Danger. Because of the unique biodiversity of the Galapagos Islands, and the increase in tourism and its negative consequences, the Galapagos Islands presents an excellent example for a case study in marketing of ecotourism. Using the criteria established by the Mohonk Agreement for responsible ecotourism, this paper examines the websites of ecotourism operators in the Galapagos Islands to determine the extent to which they are “ecotours” or “greenwashed tours.” The implications for conservation of the islands and responsible marketing are discussed.
An International Investigation Of Conservative Bias And Accounting Practices
Authors: Hollister Joan , Shoaf Victoria 
Published: March 2016

This paper investigates the relationship between conservatism of accrual accounting and the relationship described by Ohlson (1995) and Feltham and Ohlson (1995) between future profitability and both current profitability and the growth in net operating assets. To evaluate the conservatism of accounting practices, we construct an annual index for six countries based on the relationship of depreciation and amortization expense and research and development costs expensed to the underlying long-term operating assets. As in Fairfield, Whisenant, and Yohn (2003, hereafter FWY), the growth in net operating assets is disaggregated into growth in long-term net operating assets and accruals. We focus on the accrual practices used by companies listed on the primary exchanges in six countries, to assess whether there are country-specific accounting differences that affect the profitability relationship, and whether such differences are related to the negative earnings persistence of the components of growth in net operating assets documented by FWY for the US. Following FWY, we also disaggregate growth in net operating assets into growth in net long-term operating assets and growth in net short-term operating assets to assess their relative persistence. Our findings suggest that variation in the conservative bias in accounting practices affects the impact of the growth in short-term and long-term net operating assets differently, providing evidence that the accrual anomaly is not just another representation of the growth anomaly. Finally, we employ the Mishkin (1983) model to extend internationally the FWY findings of market inefficiency with regards to the impounding in stock prices information conveyed by investments in short-term and long-term net operating assets.
The Accuracy Of The Annual Financial Report Data: An Empirical Analysis Of GCC Firms
Authors: Darayseh Musa , Gence Ismail , Al-Foul Bassam Abu , Abdallah Wissam 
Published: March 2016

Company’s might try to enhance the picture of their income numbers (looks better than it should be) in the eyes of the reader of their annual financial reports. These information could be used by investors and accounting researchers who their decisions depend on the information provided in financial reports. When companies engage in income enhancement, investment decisions may be adversely affected. The objective of this paper is to examine income numbers in a sample of the Gulf Cooperation Council (GCC) firms (UAE, Qatar, Oman, Saudi Arabia, Kuwait and, Bahrain) to determine if the frequency of the second digits conforms to the expected distribution. The results indicate that the null hypothesis could be rejected, suggesting the annual financial data may not be as accurate as expected. In other words, income enhancement at the second digit exists. We also discussed accounting standards that have been used by these companies.
Internal Controls For The Revenue Cycle: A Checklist For The Consumer Products Industry
Authors: Heinze Tim , Kizirian Tim , Lees John (Skip) , Sandoe Kent 
Published: March 2016

In today’s difficult economic climate, business managers must carefully consider all aspects of business operations to minimize waste and increase efficiency. The revenue cycle continues to be the primary area of fraud and abuse requiring strong, comprehensive internal controls (AICPA 2002). Internal controls in the revenue arena are now more important than ever. The current paper provides a control review checklist for the revenue cycle that will aid managers and independent auditors in the consumer products industry. The checklist is applicable for firms at various levels of the distribution channel and can be used as a general benchmark to perform preliminary evaluations of a company’s internal control system. Auditors can compare their company’s control objectives with the objectives that are presented. During preliminary investigations of the company’s internal control system, auditors should review whether important control objectives have been omitted and whether the omission incurs or heightens risk. The control review checklist can also be used by CFOs or Controllers in the Consumer Products industry in reviewing whether their company’s internal control systems are adequate. The checklist provides CFOs or Controllers internal controls that external, independent auditors consider to be important.
Financial Market Development, Economic Development and Growth Diagnostics: An Application to Peru
Authors: Raju Sudhakar , Fitzpatrick Brian 
Published: March 2016

The purpose of this paper is two fold. First, we hope that the analysis contained here will provide policymakers in Peru with a guidepost to framing appropriate financial and economic policy. Second, we hope to offer policymakers everywhere a template to implement a similar type of “growth diagnostic” for their respective countries. In this paper we find that the macro and micro-economic milieu in Peru constitutes a binding constraint and relieving this constraint would lead to significant economic growth. A recent World Bank study and a World Economic Forum survey confirm our general findings. In addition, our analysis indicates the following: Peru is not savings or investment constrained in either domestic or international markets; Peru is clearly constrained by a lack of “High Quality” human capital; poor infrastructure in Peru results in high transportation costs causing an adverse impact on competitiveness. Surprisingly, the sophistication of Peru’s exports was not a constraint, and in fact, Peru appeared to do quite well in terms of self discovery.
Use of a CO2-Hybrid Fracturing Design To Enhance Production From Unpropped-Fracture Networks
Authors: Ribeiro Lionel H. , Li Huina , Bryant Jason E. 
Published: March 2016

Summary
This paper introduces an innovative CO2-hybrid-fracturing-fluid design that intends to improve production from ultratight reservoirs and reduces freshwater usage. The design consists of injecting pure CO2 as the pad fluid to generate a complex fracture network and injecting a gelled slurry (water- or foam-based) to generate near-wellbore conductivity. The motivation behind this design is that while current aqueous fluids provide sufficient primary hydraulic-fracture conductivity back to the wellbore, they understimulate the reservoir and leave behind damaged stimulated regions deeper in the fracture network. Much of that (unpropped) stimulated area is ineffective for production because of interfacial-tension effects, fines generation, and/or polymer damage. We present simulation work that demonstrates how CO2, with its low viscosity, can extend the bottomhole treating pressure deeper into the reservoir and generate a larger producible surface area. We also present experimental evidence that CO2 leaves behind higher unpropped-fracture conductivities than slickwater. This paper does not address the many operational and logistical challenges of using CO2 as a fracturing fluid. Rather, it intends to demonstrate the production-uplift potential of the proposed design, which seems particularly attractive in reservoirs capable of sustaining production from unpropped fractures (e.g., reservoirs with low horizontal-stress anisotropy, high Young's modulus, and a pervasive set of natural fractures).
Finite Element Analysis Generates an Increasing Interest in Dental Research: A Bibliometric Study
Authors: Diarra Abdoulaziz , Mushegyan Vagan , Naveau Adrien 
Published: March 2016

Purpose:The purpose was to provide a longitudinal overview of published studies that use finite element analysis in dental research, by using the SCI-expanded database of Web of Science®(Thomson Reuters).Material and Methods:Eighty publications from 1999-2000 and 473 from 2009-2010 were retrieved. This literature grew faster than the overall dental literature. The number of publishing countries doubled. The main journals were American or English, and dealt with implantology. For the top 10 journals publishing dental finite element papers, the mean impact factor increased by 75% during the decade.Results:Finite elements generate an increasing interest from dental authors and publishers worldwide.
Two-Year Safety and Efficacy Experience in Patients with Methotrexate-Resistant Active Rheumatoid Arthritis Treated with Etanercept and Conventional Disease-Modifying Anti-rheumatic Drugs in the Latin American Region
Authors: Machado Daniel A. , Guzman Renato , Xavier Ricardo M. , Simon Jesus A. , Mele Linda , Shen Qi , Pedersen Ronald , Kotak Sameer , Vlahos Bonnie 
Published: March 2016

Background:Although long-term data are available from biologic studies in North American/European populations with rheumatoid arthritis (RA), long-term findings in Latin American RA populations are limited.Objective:To examine long-term safety/efficacy of etanercept, methotrexate, and/or other disease-modifying anti-rheumatic drugs (DMARDs) in Latin American patients with moderate-to-severe active RA.Methods:In the first phase of this open-label study, patients were randomized to etanercept 50 mg weekly plus methotrexate or conventional DMARD (hydroxychloroquine or sulfasalazine) plus methotrexate for 24 weeks. At the start of the second phase (week 24), investigators selected a treatment regimen that included any combination/dosage of etanercept, methotrexate, hydroxychloroquine, or sulfasalazine based on previous treatment response, preference, and local product labeling, and was continued for the 104-week extension.Results:In the extension, in the group previously randomized to etanercept-plus-methotrexate therapy, etanercept was continued in 259/260 patients; methotrexate continued in 260/260; and hydroxychloroquine and sulfasalazine added in 8/260 and 3/260, respectively. In the group previously randomized to conventional DMARD-plus-methotrexate therapy, conventional DMARD was discontinued in 86/126 and etanercept added in 105/126. Among etanercept-exposed patients (total exposure, 798.1 patient-year [PY]), rates of adverse events, serious adverse events, and serious infections per PY were 1.7, 0.07, and 0.02 events per PY. In both groups, after treatment modification was permitted, clinical response rates and improvements in clinical/patient-reported outcomes from baseline were sustained to week 128.Conclusion:After investigators were permitted to modify treatment, etanercept was part of the treatment regimen in 95% of patients. Continuation or addition of etanercept in the 2-year extension resulted in a consistently good risk:benefit profile.Trial Registration:Open-Label Study Comparing Etanercept to Conventional Disease Modifying Antirheumatic Drug (DMARD) Therapy; ClinicalTrials.gov, number NCT00848354; https://clinicaltrials.gov/ct2/show/NCT00848354
Mental Health Smartphone Apps: Review and Evidence-Based Recommendations for Future Developments
Authors: Bakker David , Kazantzis Nikolaos , Rickwood Debra , Rickard Nikki 
Published: March 2016

Background
The number of mental health apps (MHapps) developed and now available to smartphone users has increased in recent years. MHapps and other technology-based solutions have the potential to play an important part in the future of mental health care; however, there is no single guide for the development of evidence-based MHapps. Many currently available MHapps lack features that would greatly improve their functionality, or include features that are not optimized. Furthermore, MHapp developers rarely conduct or publish trial-based experimental validation of their apps. Indeed, a previous systematic review revealed a complete lack of trial-based evidence for many of the hundreds of MHapps available.

Objective
To guide future MHapp development, a set of clear, practical, evidence-based recommendations is presented for MHapp developers to create better, more rigorous apps.

Methods
A literature review was conducted, scrutinizing research across diverse fields, including mental health interventions, preventative health, mobile health, and mobile app design.

Results
Sixteen recommendations were formulated. Evidence for each recommendation is discussed, and guidance on how these recommendations might be integrated into the overall design of an MHapp is offered. Each recommendation is rated on the basis of the strength of associated evidence. It is important to design an MHapp using a behavioral plan and interactive framework that encourages the user to engage with the app; thus, it may not be possible to incorporate all 16 recommendations into a single MHapp.

Conclusions
Randomized controlled trials are required to validate future MHapps and the principles upon which they are designed, and to further investigate the recommendations presented in this review. Effective MHapps are required to help prevent mental health problems and to ease the burden on health systems.
Improving the Reporting of Studies Using Routinely Collected Health Data in Physical Therapy
Authors: Langan Sinéad M. , Cook Chad , Benchimol Eric I. 
Published: March 2016

Reporting guidelines have been developed to improve the reporting of research, with the explicit aims that readers of research should understand what was planned, what was done, and what was found. The Strengthening of Reporting of Observational Studies in Epidemiology (STROBE) reporting guidelines were created to improve the transparency of reporting of observational studies, such as cohort, case-control, and cross-sectional studies, and recommend minimum reporting standards for observational studies. However, the unique elements of routinely collected health data highlight the need to develop a new reporting tool as an extension to STROBE. This need has been addressed by the REporting of studies Conducted using Observational Routinely collected Data (RECORD) initiative. The Journal of Orthopaedic & Sports Physical Therapy has decided to endorse the RECORD guidelines for relevant manuscripts and aims to maximize the implementation of, and benefit from, the RECORD guidelines in terms of completeness and transparency of reporting to ultimately help patients undergoing physical therapy. J Orthop Sports Phys Ther 2016;46(3):126–127. doi:10.2519/jospt.2016.0103
Quality Management: An Effective Approach to Success
Authors: Budhathoki Dhruba Kumar 
Published: March 2016

86 Product quality has entered the consciousness of organizations with a vengeance. It has become crystal clear that high-quality products have a distinct advantage in the market place, that market share can be gained or lost over the quality issue.Therefore, quality is a competitive priority. Quality is the only factor that ensures an organization's survival and growth. Quality focuses on meeting consumer need, meeting the competition, improving continuously and extending these concerns to all phases of business. Today, it has been well understood by managers that the real price of poor quality is lost consumers and ultimately, the death of an organization. Therefore to be successful in today's business environment ,organizations must pay attention to quality. Hence, a systematic procedure has to be evolved and followed and different concepts of quality management have to be understood clearly for designing and executing the quality management programme effectively.Journal of Nepalese Business Studies Vol. 9, No. 1, 2015 pp. 87-90
Night-Time Noise Index Based on the Integration of Awakening Potential
Authors: Tagusari Junta , Takashima Tomoya , Furukawa Satoshi , Matsui Toshihito 
Published: March 2016

Sleep disturbance induced by night-time noise is a serious environmental problem that can cause adverse health effects, such as hypertension and ischemic heart disease. Night-time noise indices are used to facilitate the enforcement of permitted noise levels during night-time. However, existing night-time noise indices, such as sound exposure level (SEL), maximum sound level (LAmax) and night equivalent level (Lnight) are selected mainly because of practical reasons. Therefore, this study proposes a noise index based on neurophysiological determinants of the awakening process. These determinants have revealed that the potential on awakening is likely integrated into the brainstem that dominates wakefulness and sleep. From this evidence, a night-time noise index, N	awake,year, was redefined based on the integration of the awakening potential unit (punit ) estimated from the existing dose-response relationships of awakening. The newly-defined index considers the total number of awakenings and covers a wide-range and number of noise events. We also presented examples of its applicability to traffic noise. Although further studies are needed, it may reveal a reasonable dose-response relationship between sleep disturbance and adverse health effects and provide a consistent explanation for the risks of different sound sources where the characteristics of noise exposure are quite different.