bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA
Authors: Schoderbek Michael P. 
Published: June 2017

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories.
The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.
A SOCIAL NETWORK ANALYSIS OF THE FOUNDERS OF INSTITUTIONALIZED PUBLIC ACCOUNTANCY
Authors: Lee Thomas A. 
Published: June 2017

This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events.
The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). Third, social links between individual founders of the IAE/SAE and IAAG are identified.
The research results are generally consistent with prior studies but reveal significant matters not identified by other researchers. The social network analysis of the IAE/SAE founders confirms the existence of a cohesive and elite community and the presence of an elite within an elite. There is evidence of strong links to lawyers and landowners, as well as significant links to the insurance industry.
FARMERS, POLITICS, AND ACCOUNTING: THE HISTORY OF STANDARD VALUES – AN ACCOUNTING CONVENIENCE OR POLITICAL ARITHMETIC?
Authors: Hooks Jill , Stewart Ross E. 
Published: June 2017

ABSTRACT
This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the power of farmers to receive favorable tax treatment compared with other New Zealanders, while still demonstrating they carried their fair share of the country's tax burden.
THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008
Authors: Kirsch Robert J. 
Published: June 2017

ABSTRACT
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM
Authors: Fujimura Daijiro 
Published: June 2017

ABSTRACT
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light.
Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.
MANAGEMENT SCIENCE AND THE DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING
Authors: Ansari Shahid L. , Flamholtz Diana T. 
Published: June 2017

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.
Management science has played an important role in facilitating the development of human resource accounting as a managerial tool. The theories underlying HRA are derived from and consistent with the concepts and philosophy of management science developed after WW II. The rationality and multidisciplinary problem solving approaches which characterize management science were applied to HRA and together with other economic and social factors of the 1960's produced human resource accounting.*
“Las denominadas expresiones diferenciales en español”
Authors: Devís Márquez Pedro Pablo 
Published: June 2017

Fecha de recepción: 11 de enero de 2012.Fecha de aceptación: 13 de mayo de 2013. En este trabajo, el estudio se centra en los cuantificadores no comparativos con capacidad de estar presentes en las estructuras comparativas de desigualdad en español, a los que algunos han denominado expresiones diferenciales ({pocos/bastantes/muchos/dos veces…} {más/menos} {bueno/lejos}). Los objetivos particulares del artículo tienen que ver con la delimitación de estos cuantificadores, contextos de aparición,relaciones sintáctico-semánticas en el ámbito del grupo comparativo,comportamiento en estructuras comparativas de desigualdad con una base de comparación equivalente a una cantidad discreta,compatibilidad semántica con el núcleo de la comparación, repercusión de los procesos metafóricos en dicha compatibilidad y la presencia de estos cuantificadores en contextos no comparativos.
La interpretación del mito en La filosofía náhuatl estudiada en sus fuentes, 1956-2006
Authors: González Díaz Cruz Alberto 
Published: June 2017

Este artículo, a través de algunos elementos del análisis historiográfico, aborda la interpretación del mito relativa al origen de los dioses, el cosmos y el hombre realizada por Miguel León-Portilla en las ediciones mexicanas de La filosofía náhuatl estudiada en sus fuentes –publicadas entre 1956 y 2006– donde esta interpretación experimentó cambios o añadió elementos para su reflexión. Se intenta dilucidar el estilo historiográfico utilizado en las diferentes vertientes interpretativas antes enunciadas, a través de la asunción del giro historiográfico pergeñado por Alfonso Mendiola y la teoría tropológica de Hayden White.
El trabajador en relación de dependencia en el Ecuador
Authors: Carpio Raúl , Delgado Ma. Auxiliadora 
Published: June 2017

El presente artículo busca determinar el comportamiento que existe entre la situación de laborar en relación de dependencia y los distintos grupos etarios de la población económicamente activa de las distintas provincias del Ecuador; analiza sus diferencias y desequilibrios dentro del espectro del mercado laboral; con esto se busca identificar qué grupo objetivo necesita mayor enfoque o atención para así poder aplicar políticas nacionales que disminuyan este desequilibrio.Palabras Claves: Relación de dependencia, mercado laboral, población económicamente activa, desempleo, subempleo.AbstractThis article seeks to determine the behavior between the situation of working in dependent and different age groups of the economically active population of the various provinces of Ecuador, analyzing their differences and imbalances in the labor market spectrum, with this seeks to identify which target group needs more focus and attention in order to implement national policies that reduce this imbalance.
Poultry Production in Nepal: Characteristics, Productivity and Constraints
Authors: Osti Rajani , Bhattarai Dinesh , Chaudhary Harshika , Singh Virendra 
Published: June 2017

Poultry farming is integral part of agriculture in Nepal. The objective of this research was to analyze the prevailing production constraints, characterization of poultry farming and its economic analysis using questionnaire-based survey and on-site investigation. 180 farms were selected from 3 major districts. Garrett’s ranking technique was used to analyze the constraints. Highly significant difference (P<0.01) in size of poultry farm was found. We found significant difference in feeding, housing and drinking system for the chicken. Un-organized chicken marketing channel was observed in the study area. High chicks’ mortality, wastage of feed, insecure vaccination and frequent drop in egg production were characteristic of laying hens. Newcastle disease and Chronic Respiratory Disease were acknowledged as the biggest constraint of chicken production. Government and concerned agencies need to take active part for the extension service to strengthen the health of chicken and organized marketing channel is essential for selling of poultry products which can improve the profit to the farmers.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 222-226
Survey of Integrated Pest Management (IPM) Practice in Vegetable Crops of Rupandehi District, Western Nepal
Authors: Thapa Chandra Bahadur 
Published: June 2017

In the present study, documentation of farmer’s knowledge on Integrated Pest Management (IPM) was carried out in Rupandehi district during the year 2016. The objective of this paper is to assess the knowledge of farmers about IPM and its effectiveness in this district. It was carried out by conducting semi-structured interview with the participants of IPM FFS, vegetable growing farmers, stakeholders and local people with the help of standard questionnaire, Focus Group Discussion (FGD) and key informant interview. The IPM program is found to be conducted by an international non-government organization viz. Food and Agriculture Organization (FAO) and government organizations viz. Plant Protection Directorate (PPD), Agronomy Development Directorate (ADD) and District Agriculture Development Organization (DADO) through Farmer’s Field School (FFS) in this district. In total forty IPM FFS was conducted from 1998 to 2015 which provided training about IPM in rice and vegetable crops to 1057 farmers in which 393 were male and 664 female. Although a significant difference has been found in the knowledge about the amount of pesticide used, biological method of pest control for IPM by FFS participant and nonparticipant farmers, it is not observed in their behavior during the cultivation of crops in the farm. The result showed that only 5% of participants of Farmer’s Field School (FFS) are following IPM practices in their own farm after taking training. Int. J. Appl. Sci. Biotechnol. Vol 5(2): 237-242
Berezinskii–Kosterlitz–Thouless transition and two-dimensional melting*
Authors: Ryzhov V N , Tareyeva E E , Fomin Yu D , Tsiok E N 
Published: June 2017

Abstract
The main aspects of the theory of phase transitions in two-dimensional degenerate systems (Berezinskii–Kosterlitz–Thouless, or BKT, transitions) are reviewed in detail, including the transition mechanism, the renormalization group as a tool for describing the transition, and how the transition scenario can possibly depend on the core energy of topological defects (in particular, in thin superconducting films). Various melting scenarios in two-dimensional systems are analyzed, and the current status of actual experiments and computer simulations in the field is examined. Whereas in three dimensions melting always occurs as a single first-order transition, in two dimensions, as shown by Halperin, Nelson, and Young, melting via two continuous BKT transitions with an intermediate hexatic phase characterized by quasi-long-range orientational order is possible. But there is also a possibility for a first-order phase transition to occur. Recently, one further melting scenario, different from that occurring in the Berezinskii–Kosterlitz–Thouless–Halperin–Nelson–Young theory, has been proposed, according to which a solid can melt in two stages: a continuous BKT-type solid–hexatic transition and then a first-order hexatic-phase–isotropic-liquid phase transition. Particular attention is given to the melting scenario as a function of the potential shape and to the random pinning effect on two-dimensional melting. In particular, it is shown that random pinning can alter the melting scenario fundamentally in the case of a first-order transition. Also considered is the melting of systems with potentials having a negative curvature in the repulsion region–potentials that are successfully used in describing the anomalous properties of water in two dimensions.
Ravitailler le corps expéditionnaire américain. Les enjeux des approvisionnements des American expeditionary forces en France de 1917 À 1919
Authors: Péhaut Gérard 
Published: June 2017

Le 6 avril 1917, les États-Unis déclarent la guerre à l’Allemagne. Pour les pays de l’Entente, qui sont fatigués par presque trois ans de combats, ce renfort est une très bonne nouvelle. Il s’agit néanmoins d’un extraordinaire défi matériel et logistique : en 1917, l’armée américaine est toute petite et ses futures zones de combat sont à plus de 5 000 km. Il faut donc organiser, le plus vite possible, une armée de plusieurs millions d’hommes et mettre en place la logistique nécessaire à son ravitaillement. Il faudra, pour cela, s’adapter aux conditions d’un pays déjà en guerre, s’y installer et fixer les modalités de coopérations avec les Français et les Britanniques. Notre article montre comment un tel défi fut relevé par les SOS ( Services of Supply ) de l’ American Expeditionary Force du général Pershing.
Influence of Intimate Partner Violence and Depression on Undergraduate Nursing Students: A Literature Review
Authors: Garner Andrea K. , Sheridan Daniel J. 
Published: June 2017

Background:Intimate partner violence (IPV) and dating violence is a significant problem among college-age students. IPV has an associative outcome of depression and lower academic performance, but it is unknown how it relates to undergraduate nursing students.Method:Two literature searches were performed for IPV and depression from a combination of 87 databases including EBSCO, Proquest, Nursing at OVID, Medline, PubMed, CINAHL, PsycARTICLES, JSTOR, SAGE journals, and Google Scholar.Results:Initial results yielded 24,675 research studies on IPV, dating violence, and depression. Forty-eight level-three studies were identified using the John Hopkins School of Nursing evidence-based practice model, including 42 nonexperimental studies, three meta-syntheses, and three governmental studies.Conclusion:Relevant data on the prevalence rates of IPV and depression among nursing students are lacking. IPV and dating violence among college students places them at a higher risk for failure and poor academic performance. [J Nurs Educ. 2017;56(7):397–403.]
Nursing Students' Perceived Faculty Support, Stress, and Substance Misuse
Authors: Boulton Martha , O'Connell Kathleen A. 
Published: June 2017

Background:
Nursing school can be an extremely stressful experience. Many nurses with substance misuse issues developed the problem when they were students. The authors, guided by Peplau's interpersonal theory in nursing, examined whether stress and perceived faculty support were related to substance misuse.

Method:
A quantitative, cross-sectional, correlational design was used. Data were collected from members of the National Student Nurses Association using an Internet questionnaire.

Results:
Students with higher stress scores had a higher incidence of substance use. Most students who had higher perceptions of faculty support tended to use fewer nonprescribed stimulants for academic enhancement.

Conclusion:

Nursing students reported a moderate level of stress and used non-prescribed prescription drugs more frequently as the stress scores increased. Perceived faculty support was inversely related to the use of nonprescribed stimulants and does not appear to moderate the effects of stress on substance misuse. [
J Nurs Educ.
2017;56(7):404–411.]
Team-Based Learning in a Community Health Nursing Course: Improving Academic Outcomes
Authors: Miles Jane M. , Larson Kim L. , Swanson Melvin 
Published: June 2017

Background:
Population health concepts, such as upstream thinking, present challenging ideas to undergraduate nursing students grounded in an acute care orientation. The purpose of this study was to describe how team-based learning (TBL) influenced academic outcomes in a community health nursing course.

Method:
A descriptive correlational design examined the relationship among student scores on individual readiness assurance tests (iRATs), team readiness assurance tests (tRATs), and the final examination. The sample included 221 nursing students who had completed the course.

Results:
A large positive correlation was found between iRAT and final examination scores. For all students, the mean tRAT score was higher than the mean iRAT score. A moderate positive correlation existed between tRAT and final examination scores.

Conclusion:

The study contributes to understanding the effects of TBL pedagogy on student academic outcomes in nursing education. TBL is a valuable teaching method in a course requiring the application of challenging concepts. [
J Nurs Educ.
2017;56(7):425–429.]
La démocratisation, les manipulations des moyens de communication au Mexique et le mouvement « Yo soy 132 »
Authors: Lopez Lidia Yolanda 
Published: June 2017

Résumé : Pour assurer la démocratie, le Mexique a besoin d’établir une concurrence effective dans le secteur des télécommunications, et de réformer les procédures administratives en vigueur pour l’octroi de concessions pour la radio et la télévision, afin de garantir la liberté d’expression, et de créer des médias comme outils préservant l’intérêt social de la manipulation médiatique. Le mouvement « Yo soy 132 » (« Je suis le 132 ») a manifesté notamment pour démocratiser les médias, et s’est appuyé sur les réseaux sociaux via Internet avec une volonté politique.
Deficiency of Phosphatidylinositol 3-Kinase δ Signaling Leads to Diminished Numbers of Regulatory T Cells and Increased Neutrophil Activity Resulting in Mortality Due to Endotoxic Shock
Authors: Okeke Emeka B. , Mou Zhirong , Onyilagha Nonso , Jia Ping , Gounni Abdelilah S. , Uzonna Jude E. 
Published: June 2017

Abstract
Despite decades of clinical and biomedical research, the pathogenesis of sepsis and its spectrum of diseases (severe sepsis and septic shock), which are leading causes of death in intensive care units, are still poorly understood. In this article, we show that signaling via the p110δ isoform of PI3K is critical for survival in experimental sepsis. Mice with an inactive knock-in mutation in the p110δ gene (p110δD910A) succumbed acutely to nonlethal dose LPS challenge. The susceptibility of p110δD910A mice to LPS was associated with increased neutrophil numbers and activities in the tissues, due in part to delayed apoptosis resulting mostly from inherent reduced regulatory T cell (Treg) numbers. Adoptive transfer of wild-type or p110δD910A Tregs abrogated exaggerated neutrophil activity, increased neutrophil apoptosis, and rescued p110δD910A mice from mortality after LPS challenge. We confirmed the clinical relevance of these findings by showing that human Tregs also regulate neutrophil function and survival. Collectively, our results show that PI3K δ is essential for survival during sepsis. In addition, our data highlight the importance of Tregs in regulating the pathogenesis of sepsis and septic shock via their effects on neutrophil survival and function, and provide evidence of regulation of innate immunity by cells of the adaptive immune system.
Injury Surveillance of Head, Neck, and Facial Injuries in Collegiate Ice Hockey Players, 2009–2010 Through 2013–2014 Academic Years
Authors: Simmons Molly MacMhathan , Swedler David I. , Kerr Zachary Y. 
Published: June 2017

Context: Ice hockey is a high-speed, full-contact sport with a high risk of head/face/neck (HFN) injuries. However, men's and women's ice hockey differ; checking is allowed only among men.Objectives: To describe the epidemiology of HFN injuries in collegiate men's and women's ice hockey during the 2009−2010 through 2013−2014 academic years.Design: Descriptive epidemiology study.Setting: Ice hockey data from the National Collegiate Athletic Association (NCAA) Injury Surveillance Program during the 2009−2010 through 2013−2014 academic years.Patients or Other Participants: Fifty-seven men's and 26 women's collegiate ice hockey programs from all NCAA divisions provided 106 and 51 team-seasons of data, respectively.Main Outcome Measure(s): Injury rates per 1000 athlete-exposures and rate ratios with 95% confidence intervals (CIs).Results: The NCAA Injury Surveillance Program reported 496 and 131 HFN injuries in men's and women's ice hockey, respectively. The HFN injury rate was higher in men than in women (1.75 versus 1.16/1000 athlete-exposures; incidence rate ratio = 1.51; 95% CI = 1.25, 1.84). The proportion of HFN injuries from checking was higher in men than in women for competitions (38.5% versus 13.6%; injury proportion ratio = 2.82; 95% CI = 1.64, 4.85) and practices (21.9% versus 2.3%; injury proportion ratio = 9.41; 95% CI = 1.31, 67.69). The most common HFN injury diagnosis was concussion; most concussions occurred in men's competitions from player contact while checking (25.9%). Player contact during general play comprised the largest proportion of concussions in men's practices (25.9%), women's competitions (25.0%), and women's practices (24.0%). While 166 lacerations were reported in men, none were reported in women. In men, most lacerations occurred from player contact during checking in competitions (41.8%) and player contact during general play in practices (15.0%).Conclusions: A larger proportion of HFN injuries in ice hockey occurred during checking in men versus women. Concussion was the most common HFN injury and was most often due to player contact. Lacerations were reported only among men and were mostly due to checking. Injury-prevention programs should aim to reduce checking-related injuries.