bluuebunny/crossref_metadata_2025_split huggingface dataset:
Approche atypique avec Les Muses de Montréal: radicaliser la place des artistes handicapés au Québec
Authors: McAskill Ashley 
Published: June 2017

Les Muses est une école située à Montréal offrant l’un des seuls programmes de formation professionnelle au Canada pour les artistes ayant un handicap intellectuel. Durant l'hiver et le printemps 2015, j'ai travaillé avec Les Muses pour explorer la complexité de leur formation créative, en particulier comment les différences cognitives et physiques sont prises en charge et valorisées dans la salle de classe. Mon intérêt pour ce processus était double: a) comprendre de quelles manières le handicap était présenté comme étant esthétiquement productif, et b) le genre de legs artistiques que les étudiants de Les Muses laissent dans le monde des arts de la scène québécois. En utilisant mon travail sur le terrain, cet article porte sut l’«approche atypique » soit la manière dont Les Muses utilise le handicap comme un outil créatif et significatif dans la classe pour s'assurer que tous les élèves participent au maximum et de la manière artistique la plus stimulante possible. J’ai choisi le mot «atypique» pour refléter le mouvement actuel au Québec qui reconnaît la valeur artistique importante des artistes non conventionnels que sont ceux et celles qui ont des différences cognitives et physiques. Les Muses, located in Montréal, Québec, is one of Canada's only professional performance training programs for developmentally disabled artists. During the winter and spring of 2015, I worked with Les Muses to explore the complexities of their creative training, in particular how different cognitive styles and physicalities are supported and valued in the classroom. My interest in this process was two fold: a) to understand in what ways disability was being presented as aesthetically productive, and b) the kind of artistic legacies students from Les Muses are leaving in the Quebec performance industry. Using parts of my fieldwork, this article discusses in what ways Les Muses uses disability as a creatively meaningful tool in the classroom-- something of which I will deem the "atypique approah"--to ensure all students are participating in the fullest and most artistically engaging way possible. I choose the word "atypique" to reflect the current movement in Québec that is calling forth the important artistic value of cognitively and physically unconventional artists.
Upper Respiratory Infections and Airway Adverse Events in Pediatric Procedural Sedation
Authors: Mallory Michael D. , Travers Curtis , McCracken Courtney E. , Hertzog James , Cravero Joseph P. 
Published: June 2017

BACKGROUND:
Upper respiratory infections (URIs) are associated with airway adverse events (AAEs) during general anesthesia. There have been no large studies examining the relationship between URIs and AAEs during pediatric procedural sedation. We hypothesized that there would be a relationship between URI status and AAEs in pediatric procedural sedation.

METHODS:
We examined prospectively collected data from the Pediatric Sedation Research Consortium database. Specific questions regarding URI status were added to the database to facilitate our analysis. Characteristics of patients, procedure types, adjunctive medications, adverse events, and airway interventions (AIs) were reported. We performed bivariate analysis of adverse events and URI status, then used a multivariable logistic regression model to assess the relationship between URI status and adverse events. We examined the secondary outcome of AI similarly.

RESULTS:
Of the 105 728 sedations entered into the Pediatric Sedation Research Consortium database during the study period, we were able to use 83 491 for analysis. Controlling for multiple patient, drug, and procedure characteristics, recent and current URI were associated with increased frequency of AAEs. In general, the frequency of AAEs and AIs increased from recent URI, to current URI-clear secretions to current URI-thick secretions. We did not find a relationship between URI status and non-AAEs.

CONCLUSIONS:
URI status is associated with a statistically significant increase in frequency of AAEs and AI during pediatric procedural sedation for the population sedated by our consortium. Although URI status merits consideration in determining potential risk for sedation, rates of some AAEs and AIs remained low regardless of URI status.
Immersed boundary method combined with proper generalized decomposition for simulation of a flexible filament in a viscous incompressible flow
Authors: Le Cuong Q. , Phan-Duc H. , Nguyen Son H. 
Published: June 2017

In this paper, a combination of the Proper Generalized Decomposition (PGD) with the Immersed Boundary method (IBM) for solving fluid-filament interaction problem is proposed. In this combination, a forcing term constructed by the IBM is introduced to Navier-Stokes equations to handle the influence of the filament on the fluid flow. The PGD is applied to solve the Poission's equation to find the fluid pressure distribution for each time step. The numerical results are compared with those by previous publications to illustrate the robustness and effectiveness of the proposed method.
La política brasileña de ciberseguridad como estrategia de liderazgo regional/The brazilian cybersecurity policy as a strategy of regional leadership
Authors: Lobato Luísa Cruz 
Published: June 2017

El artículo analiza la estructuración de la política de ciberseguridad de Brasil entre los años de 2003 y 2016 como componente de su estrategia de inserción internacional y proyección de liderazgo en el Sul Global. El campo de la gobernanza de la Internet, de lo cual la ciberseguridad es parte, ofrece al país una oportunidad de relativo bajo costo de protagonismo en la elaboración de normas internacionales. Analizase documentos principales de esa política y argumentase que ella es parte de los esfuerzos de proyección del soft power del país en el campo de la seguridad internacional, pero que sus incoherencias pueden afectar y hasta mismo comprometer esta estrategia. Por fin, trazase breves proyecciones para esta política ante los cambios políticos en Brasil.AbstractThe article analyzes the structuration of Brazil’s cybersecurity policy between the years of 2003 and 2016 as a component of its strategy of international insertion and projection of leadership in the Global South. The Internet governance field, of which cybersecurity is a part, offers the country a relatively low-cost opportunity of protagonism in the elaboration of international norms. It analyzes cornerstone documents of this policy and argues that it is a part of the country’s efforts to project its soft power in the field of international security, but that its incoherencies can affect and even compromise the strategy. Finally, it draws brief projections to this policy in face of political changes in Brazil.
Results of presbyopia correction with multifocal profile application on the cornea by photorefractive keratectomy in hyperopic patients
Authors: Eskina Erika N. , Parshina Victoria A. 
Published: June 2017

Aim. To compare the efficacy, safety, and predictability of simultaneous hyperopia and presbyopia correction using photorefractive keratectomy (PRK) with the application of a bi-aspheric multifocal profile on the cornea using PresbyMax software and hyperopia correction using LASIK.
Methods. Overall, 50 patients were divided into two groups: 25 patients (50 eyes) in group 1 underwent PRK with bi-aspheric multifocal profile application on the cornea using PresbyMax software for simultaneous hyperopia and presbyopia correction. Group 2 included 25 patients (50 eyes) who underwent LASIK with aspheric profile application on the cornea for hyperopia correction.
Results. One year after surgery in group 1, binocular distance uncorrected visual acuity (DUCVA) was 0.96 0.16, near uncorrected visual acuity (NUCVA) was 0.77 0.17, and intermediate uncorrected visual acuity (IUCVA) was 0.64 0.15. Visual acuity loss of up to 0.2 was found in two eyes (4%). Target refraction in the dominant eye (emmetropia) was obtained in 72% of patients; in 28% of cases, a shift up to 0.75 D was observed. Target refraction in the non-dominant eye was found in 68% of patients, 12% of patients had a shift from the target refraction of 0.50 D, and 20% of patients of 0.75 D. Spherical aberration in the 6-mm zone was 0.22 0.17 m. One year after surgery in group 2, binocular DUCVA was 1.0 0.10, NUCVA was 0.37 0.16, and IUCVA was 0.43 0.12. No monocular best corrected distance visual acuity loss was found. A myopic shift from the planned target (emmetropia) of 0.50 D was established in 4% of patients. Spherical aberration in the 6-mm zone was 0.10 0.08 m.
Conclusion. PRK with bi-aspheric multifocal profile application, unlike LASIK, not only achieves hyperopia correction but also improves near visual acuity in patients of presbyopic age.
The influence of pseudoexfoliative syndrome on corneal morphology based on in vivo confocal microscopy
Authors: Potemkin Vitaly V. , Varganova Tatyana S. , Akopov Evgeniy L. , Ageeva Elena V. 
Published: June 2017

Background: Confocal microscopy is a modern examination method that enables real-time, noninvasive in vivo imaging of the cornea, limb, and conjunctiva.
Aim: To evaluate the main morphological changes observed using confocal microscopy in patients with pseudoexfoliation (PEX) syndrome.
Methods: Overall, 21 patients were examined: 12 with PEX syndrome were enrolled in the examination group and nine patients without PEX in the control group.
Results: In patients with PEX, a decreased cell density in the epithelium and stroma of the cornea as well as a significant increase of hyper-reflective intercellular microdeposits and dendritic cells was observed (p 0.05).
Evaluation of modified montmorillonite with di-cationic surfactants as efficient and environmentally friendly adsorbents for arsenic removal from contaminated water
Authors: Shokri E. , Yegani R. , Pourabbas B. , Ghofrani B. 
Published: June 2017

Abstract
In this work, montmorillonite (Mt) was modified by environmentally friendly arginine (Arg) and lysine (Lys) amino acids with di-cationic groups for arsenic removal from contaminated water. The modified Mts were characterized by X-ray diffraction, Fourier transform infrared spectroscopy, zeta potential and thermal analysis. The adsorption of As(V) onto modified Mts as a function of initial As(V) concentration, contact time and solution pH was investigated. The removal efficiency was increased with increasing the As(V) concentration and contact time; however, it was decreased with increasing solution pH. The maximum As(V) adsorption capacities of Mt-Arg and Mt-Lys were 11.5 and 11 mg/g, respectively, which were five times larger than pristine Mt. The high adsorption capacity makes them promising candidates for arsenic removal from contaminated water. The regeneration studies were carried out up to 10 cycles for both modified Mts. The obtained results confirmed that the modified adsorbents could also be effectively used for As(V) removal from water for multiple adsorption – desorption cycles.
PREHISTORIC ACCOUNTING AND THE PROBLEM OF REPRESENTATION: ON RECENT ARCHEOLOGICAL EVIDENCE OF THE MIDDLE-EAST FROM 8000 B.C. TO 3000 B.C.
Authors: Mattessich Richard 
Published: June 2017

Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. — after this date cuneiform clay tablets emerged.
The economic-philosophic implications of this discovery are important. First, it suggests that accounting preceded abstract counting as well as writing. Second, it suggests that conceptual representation emerged gradually. Third, it confirms the previous hypotheses that counting emerged in several stages. Fourth, it reveals the existence of an abstract input-output principle some 10,000 years ago and a kind of double entry over 5,000 years ago. Finally, it offers the earliest illustration of the (occasional) validity of the correspondence theory.
To assist readers I have inserted at the beginning of the fifth section some explanatory paragraphs on Wittgenstein's work.
THE EARNED INCOME CREDIT: HISTORICAL PREDECESSORS AND CONTEMPORARY EVOLUTION
Authors: Cataldo A.J. 
Published: June 2017

The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the “workfare” plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors.
The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any “workfare” feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years.
This paper develops a historical framework for study of the post-1974 EIC. This framework necessarily precedes any investigation of contemporary issues relating to the twenty-year history of the post-1974 EIC which, unlike its first predecessor, appears destined to continue as a permanent, expanding mechanism for the delivery of basic subsistence to the “working poor.” The resolution of these contemporary issues will determine whether the post-1974 EIC is destined to replace or continue to co-exist with a (presumably) more costly welfare delivery system.
THE R.J. CHAMBERS COLLECTION: AN “ARCHIVIST'S” REVELATIONS OF 20th CENTURY ACCOUNTING THOUGHT AND PRACTICE
Authors: Dean Graeme W. , Wolnizer Peter W. , Clarke Frank L. 
Published: June 2017

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform.
Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history “lodes” in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving of the meticulously kept Chambers papers from 1947–1999 provides an opportunity for unfolding the background to events previously withheld from accounting history scholars. Professional episodes in relation to inflation accounting, standard setting, proposals to reform accounting education, and the like that appeared prima facie to be worth investigating are now open to scrutiny from a different angle, with a different type of evidence available in this Collection. This Collection provides a high degree of archival provenance. In particular, it represents an orderly retention of past documentation of what Chambers wrote, and perhaps uniquely for accounting historians, received; thus, providing an extensive window from which to examine the disorderly present environment of acounting.
EARNINGS MANAGEMENT AMONG FIRMS DURING THE PRE-SEC ERA: A BENFORD'S LAW ANALYSIS
Authors: Archambault Jeffrey J. , Archambault Marie E. 
Published: June 2017

ABSTRACT
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to attract investors, motivating manipulations to increase income and net assets. To determine if manipulations are occurring, a Benford's Law analysis is used. This analysis examines the frequency of numbers in certain positions within an amount to determine if the distribution of the numbers is similar to the pattern documented by Benford's Law. Some manipulations consistent with expectations are found.
THE VICTORY OF THE PRUSSIAN RAILWAY “DYNAMIC” ACCOUNTING OVER THE PUBLIC FINANCE AND PATRIMONIAL ACCOUNTING MODELS (1838–1884): AN EARLY ILLUSTRATION OF THE APPEARANCE OF THE SECOND STAGE OF CAPITALIST FINANCIAL ACCOUNTING AND A TESTIMONY AGAINST THE AGENCY AND THE MARKET FOR EXCUSES THEORIES
Authors: Richard Jacques 
Published: June 2017

ABSTRACT
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe.
If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875–1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and early 20th centuries such as Simon, Rieger and Schmalenbach.
This new theory was needed to justify a new law favoring shareholders in a hurry for returns on their investments rather than company creditors. It also defeated the ideology of public finance and patrimonial (or static) theories of accounting. This new theory preceded the law which promulgated the new approach and clearly defended the private interests of shareholders as opposed to those of the public in the strict sense. It appears to contradict Watts and Zimmermann's basic hypothesis of the «theory of market excuses». Agency theory seemingly does not to apply either, for the new theory was proposed by managers allied to shareholders, specifically those «hurried shareholders”, against creditors. This is why a kind of «theory of alliance» appears to be more consistent with these developments. The main reasons for developing the new accounting theory were linked to the issue of dividends. It was necessary to find an accounting approach which would allow the distribution of dividends at the very beginning of an investment cycle. It was also intended to find an accounting approach which would ensure that profits were distributed as evenly as possible throughout the entire investment cycle and among the different shareholders who had financed the investment.
Hence, the second stage of the capitalist accounting development was not connected to measure of performance or information problems (monitoring and bonding) but seems to have been caused by the need to regulate profits and dividends in the interests of managers and shareholders. However, as this change took place within the framework of prudence, it was impossible, at that stage of capitalist accounting, to achieve a perfect smoothing of the rate of accounting profit. The solution to this problem was only to be found at the end of the 20th century with the onset of the third or actuarial stage and the “discovery” of fair value.
Pulvimetalurgia: Proceso sostenible para la fabricación de carburos cementados en Colombia
Authors: Ardila Téllez Luis Carlos , Gil Plazas Andres Fernando , Barrientos Sossa Victor Guillermo , Herrera Quintero Liz Karen 
Published: June 2017

En este trabajo se da a conocer la oportunidad de impulsar la industria colombiana hacia el desarrollo de nuevos materiales de altas prestaciones fabricados por vías pulvimetalúrgicas (PM) como alternativa a los procesos de fabricación convencional, generando nuevas necesidades para la industria nacional. El objetivo es describir el proceso de fabricación de materiales compuestos, tipo CERMET, formado por una fase CERámica la cual es carburo de wolframio (WC) y una fase METálica que es el cobalto (Co) y analizar los cambios a nivel microestructural de los materiales fabricados utilizando el proceso de sinterización en vacío. La aleación diseñada fue una mezcla de 88%WC y 12%Co de designación ISO K40; el proceso involucró el control de los materiales precursores que se encuentran en forma de polvo, seguido de los procesos de mezcla y molienda, para luego realizar la compactacióny sinterización. Se estudian las microestructuras y composiciones químicas obtenidas mediante microscopía electrónica de barrido (SEM-EDS); con el fin de evaluar el comportamiento mecánico del CERMET fabricado, se realizaron ensayos de microdureza alcanzando valores de 1289HV0.5 que se correlaciona con los bajos niveles de porosidad obtenidos de tipo A02, B00, C00, y tamaño de grano medio de 1,14 μm. Estos resultados indican que es posible fabricar materiales con altas prestaciones de resistencia al desgaste en el país. Se resalta la importancia que tiene potenciar la sinergia entre entidadesgubernamentales como SENA-Colciencias –Universidad Nacional para generar investigación aplicada en el país.
Síntesis de ligantes Imino-Amida como modelos de ligantes orgánicos asociados a actividad factor tolerante a la glucosa
Authors: Guateque Jhon Fernando , Rojas Olave Gustavo Adolfo , Flórez-Alamo Marcos , Flórez-López Edwin , Avila-Torres Yenny 
Published: June 2017

La estructura molecular del Factor Tolerante a la Glucosa (FTG) ha sido asociada con un centro metálico de cromo enlazado de forma coordinada a ligantes electrodonadores como aminoácidos y ácido nicotínico. En este sentido, en este artículo se lleva a cabo la síntesisde ligantes con potenciales aplicaciones como FTG al coordinarse al centro de cromo(III). Se obtuvo un compuesto imino-enol (3) a partir de bencilamina (2) y acetoacetato de etilo (1) en metanol anhidro. Así mismo, la síntesis de una amina cuaternaria (5), derivada de diacianodiamida (4),en donde el centro metálico fungió como catalizador de una reacción de condensación y no como ácido de Lewis formando compuestos de coordinación.