bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry
Authors: Sangster Alan 
Published: July 2017

ABSTRACT
This paper investigates why, in 1494, the Franciscan friar and teacher of mathematics, Luca Pacioli, published an instructional treatise describing the system of double entry bookkeeping. In doing so, it also explores the rhetoric and foundations of double entry through the lens of Pacioli's treatise. Recent findings on Pacioli's life and works, his writings, and the medieval accounting archives are combined to identify how he was inspired by his faith and his humanist beliefs to give all merchants access to the practical mathematics and the bookkeeping they required. The paper finds that Pacioli's teaching method was inspired by Euclid, his Franciscan education, and his humanist beliefs, and that Pacioli reveals a simplicity in the then-unrecognized axiomatic foundation of double entry that has been largely overlooked. The findings represent a paradigm shift in how we perceive Pacioli, his treatise, and double entry.
The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Authors: Edwards Alexander 
Published: July 2017

ABSTRACT
In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in the form of tax savings in the future. If a firm does not expect to generate sufficient taxable income to realize the asset, then a valuation allowance is created to reduce the balance. As a result, the valuation allowance indicates management's expectation of future taxable income, which could be informative in predicting the ability of the firm to make future interest and principal payments on debt. Alternatively, the valuation allowance may not be informative regarding creditworthiness if it is a result of overly conservative accounting practices or if it is used as an earnings management tool. I document a negative association between material increases in the valuation allowance and contemporaneous and future changes in credit ratings, evidence that is consistent with the valuation allowance providing a summary measure of a decline in firms' creditworthiness.
JEL Classifications: G29; H25; M41.
Data Availability: Data are available from sources identified in the paper.
Electromagnetic Compatibility at the Mains Ports for Medical Equipments
Authors: Mircea Ion Buzdugan  , Emil Simion  , Horia Bălan  , Eugen Baru  
Published: July 2017

The paper presents the retro fitting EMI (electromagnetic interference) filtering measures applied on medical equipments, in this particular case on the four cells galvanic bath ATM-31, produced by Datronix Computer, Romania, in the attempt of achieving electromagnetic compatibility compliance for this product. Due to the specificity of medical equipments, EMI mains filtering must meet more restrictive safety conditions, as it is presented in the paper, making impossible the use of ready-made typical commercial EMI filters.
Low Distortion Boost Rectifier Discontinuous Conduction Mode with Peak Current Mode Control for Wind Power Systems
Authors: O. Carranza  , E. Figueres  , G. Garcerá  , L. G. González  
Published: July 2017

This work presents a Three-Phase Boost Rectifier with peak current mode control operated in Discontinuous Conduction Mode working as the input stage of wind power systems based on Permanent Magnet Synchronous Generators with variable speed operation. It is shown that the DCM operation significantly reduces the Total Harmonics Distortion of the currents in the Permanent Magnet Synchronous Generator, so that the vibrations and mechanical stress of the generator is minimized. The characteristics of the DCM Boost rectifier are studied considering: 1) The resistance in series of the inductors; 2) The modeling and adjustment of the current injected control yielding a stable loop; 3) The design of an input filter that reduces the switching noise in the currents of the generator.
Nonlinear regression applied for power quality disturbances characterization in grids with wind generators
Authors: M. Mahmoodi  , G. B. Gharehpetian  
Published: July 2017

In previous researches, the large signal models of DC microgrids have been developed without using any time averaging technique. Thus, the results obtained from available DC microgrid large signal models have not been verified by results from their detailed models. This paper presents a suitable large signal model for DC microgrids which has the same response as control area and detailed models.
Graciela Fernández Ruiz, Argumentación y lenguaje jurídico. Aplicación al análisis de una sentencia de la Suprema Corte de Justicia de la Nación. UNAM, México, 2011.
Authors: García Fajardo Josefina 
Published: July 2017

Se reseño el libro: Argumentación y lenguaje jurídico. Aplicación al análisis de una sentencia de la Suprema Corte de Justicia de la Nación
Warsztaty samochodowe w perspektywie nadchodzącej ewolucji transportu i zmian w mobilności indywidualnej
Authors: Janczewski Jerzy 
Published: July 2017

W artykule przedstawiono perspektywę ciągłego podejścia do ewolucji transportu i zmian w mobilności indywidualnej oraz wynikających z nich czynników wpływających na branżę garażową. Czynnikami tymi były: zdobywanie nowej wiedzy i umiejętność wykorzystania rosnącej ilości informacji, uzupełnianie i aktualizowanie serwisu nowoczesnych urządzeń, zmiany w procesach obsługi klienta, wzrost świadomości ekologicznej, praktyczne strategie zapobiegania awariom, konsolidacja i szersza współpraca z innymi warsztatami, kompleksowy zakres usług, a także stała dostępność. W podsumowaniu zawarto pogląd, że samochód pozostanie głównym środkiem transportu zarówno indywidualnego, jak i zbiorowego. Brak dowodów wskazujących, że w najbliższej przyszłości można je wyeliminować z użycia i zastąpić innymi środkami.
Rola negocjacji w zarządzaniu przedsiębiorstwem w relacjach z kontrahentami
Authors: Ślusarczyk Zenon 
Published: July 2017

Artykuł prezentuje rolę negocjacji w zarządzaniu przedsiębiorstwem w relacjach z kontrahentami. Przytoczono definicje negocjacji jako proces rozwiązywania zaistniałego konfliktu między dwoma lub więcej stronami i określono je jako rozmowę nad dzielącymi strony podejściami w danej kwestii i próbę porozumienia i określenia dalszej współpracy. Proces negocjacji ma pewną strukturę składającą się z przygotowania rozpoczęcia rozmów, ich przebiegu, zamknięcia rozmów w postaci uzyskanego porozumienia. W podsumowaniu stwierdzono, że znajomość zasad negocjowania przyczynia się do osiągania założonych celów a najczęstszymi powodami negocjacji są: konflikty interesów między podmiotami; trudności w ich rozwiązywaniu za pomocą zwykłych procedur handlowych i administracyjnych.
NEW RECORDS AND AN UPDATED CHECKLIST OF AMPHIBIANS (AMPHIBIA) FROM PHU YEN PROVINCE, VIETNAM
Authors: Dang Do Trong 
Published: July 2017

<p><strong>Abstract. </strong>We herein provide an updated checklist of 33 amphibian species from Phu Yen Province, Vietnam. Eight of them are reported for the first time from this province, namely <em>Ophryophryne gerti, O. hansi, Xenophrys major, </em><em>Glyphoglossus molossus, Kaloula indochinensis, Microhyla berdmorei, M. nanapollexa, </em>and <em>Amolops spinapectoralis.</em> Additional data of morphological characters of afore mentioned species were also provided. The number of amphibian species recorded was highest from Tay Hoa district (18 species), followed by Song Hinh district (15 species), Dong Xuan district (10 species), Tuy Hoa city (8 specise), Son Hoa district (8 species), Dong Hoa (4 specise), and Tuy An district (3 species). In terms of conservation concern, three species are listed in the IUCN Red List (2016) and one species is listed in the Vietnam Red Data Book (2007). </p>
Effects of different surgical modalities on the clinical outcome of patients with moyamoya disease: a prospective cohort study
Authors: Deng Xiaofeng , Gao Faliang , Zhang Dong , Zhang Yan , Wang Rong , Wang Shuo , Cao Yong , Zhao Yuanli , Pan Yuesong , Ye Xun , Liu Xingju , Zhang Qian , Wang Jia , Yang Ziwen , Zhao Meng , Zhao Jizong 
Published: July 2017

OBJECTIVEBypass surgery is the most common treatment for moyamoya disease (MMD), but there is controversy over which surgical modality is best. The objective of this study was to evaluate the clinical outcome of patients with MMD after undergoing different surgical modalities.METHODSA series of 696 consecutive MMD patients treated between June 2009 and May 2015 were screened in this prospective cohort study. Patients who did not undergo revascularization surgeries and those who underwent different surgical modalities in bilateral hemispheres were excluded. Finally, 529 patients who were observed for at least 12 months were included: 438 patients underwent unilateral surgery, and 91 patients underwent bilateral surgery. Of these, 241 patients underwent direct bypass (DB); 81, a combined bypass (CB); and 207, an indirect bypass (IB). Three clinical outcomes were evaluated and compared between surgical groups: recurrent stroke events, modified Rankin Scale (mRS) scores, and change in the main symptoms.RESULTSThe mean follow-up period was 40 months. During the follow-up period, recurrent stroke was observed in 43 patients, including 15 patients with hemorrhage, 26 patients with ischemia (transient ischemic attack in 19 patients and infarction in 7 patients), and 2 patients with both hemorrhage and cerebral infarction. Kaplan-Meier analysis showed that patients who underwent a CB or DB had a longer ischemia-free time than those who underwent IB (p = 0.013); however, there was no significant difference in the hemorrhage-free time between the different surgical modalities (p = 0.534). A good neurological status (mRS score ≤ 2) was achieved in 495 patients (93.6%) and was significantly achieved by more children (98.2%) than adults (92.3%; p = 0.022). Surgical modalities were not significantly associated with outcome neurological status (p = 0.860). Moreover, improvement in symptoms was observed in 449 patients (84.9%) and was also significantly more common in children (93.0%) than in adults (82.7%; p = 0.006). No significant difference was observed between the different surgical modalities (p = 0.548).CONCLUSIONSCB and DB are more effective at preventing recurrent ischemic strokes than IB. However, there is no evidence that these 3 surgical modalities demonstrate significant differences in preventing recurrent hemorrhage.
Effectiveness of surgical revascularization for stroke prevention in pediatric patients with sickle cell disease and moyamoya syndrome
Authors: Yang Wuyang , Xu Risheng , Porras Jose L. , Takemoto Clifford M. , Khalid Syed , Garzon-Muvdi Tomas , Caplan Justin M. , Colby Geoffrey P. , Coon Alexander L. , Tamargo Rafael J. , Huang Judy , Ahn Edward S. 
Published: July 2017

OBJECTIVESickle cell disease (SCD) in combination with moyamoya syndrome (MMS) represents a rare complication of SCD, with potentially devastating neurological outcomes. The effectiveness of surgical revascularization in this patient population is currently unclear. The authors’ aim was to determine the effectiveness of surgical intervention in their series of SCD-MMS patients by comparing stroke recurrence in those undergoing revascularization and those undergoing conservative transfusion therapy.METHODSThe authors performed a retrospective chart review of patients with MMS who were seen at the Johns Hopkins Medical Institution between 1990 and 2013. Pediatric patients (age < 18 years) with confirmed diagnoses of SCD and MMS were included. Intracranial stroke occurrence during the follow-up period was compared between surgically and conservatively managed patients.RESULTSA total of 15 pediatric SCD-MMS patients (28 affected hemispheres) were included in this study, and all were African American. Seven patients (12 hemispheres) were treated with indirect surgical revascularization. The average age at MMS diagnosis was 9.0 ± 4.0 years, and 9 patients (60.0%) were female. Fourteen patients (93.3%) had strokes before diagnosis of MMS, with an average age at first stroke of 6.6 ± 3.9 years. During an average follow-up period of 11.6 years, 4 patients in the conservative treatment group experienced strokes in 5 hemispheres, whereas no patient undergoing the revascularization procedure had any strokes at follow-up (p = 0.029). Three patients experienced immediate postoperative transient ischemic attacks, but all recovered without subsequent strokes.CONCLUSIONSIndirect revascularization is suggested as a safe and effective alternative to the best medical therapy alone in patients with SCD-MMS. High-risk patients managed on a regimen of chronic transfusion should be considered for indirect revascularization to maximize the effect of stroke prevention.
An Optimization Model Using the Standard Deviation Method and Multiple Decision Making Statistics in Water Treatment Plants in Northeastern India
Authors: Choudhury Sudipa , Majumder Mrinmoy , Saha Apu Kumar 
Published: July 2017

Water treatment plants provide an integral service to both households and industries by supplying an essential component for day to day living as well as for commercial processes. In order to maintain an efficient and sustainable water supply, the various components implicit in the processes in WTPs need to be aligned in an optimal configuration of settings that balances various input parameters. In order to identify these optimal allocations, this study aims to propose an indicator that represents the suitability of the instruments in surface water treatment plants. It utilizes a new adaptation of multi-criteria decision making techniques, the Standard Deviation Method alongside the well adapted Analytical Hierarchy Process for this purpose. In total six criteria, four sub-criteria and twelve alternatives were considered for the study with the global priorities being computed with the help of the AHP and STD methods. The GMDH modelling framework was also used to evaluate the relation between various input parameters and the indicator. These methods in effect work to identify priority quality parameters of inputs with respect to the overall performance of the instruments. To refine and improve the MCDM methods used, this study developed twelve different models by adapting the number of inputs as well as the types of training algorithms to increase representative accuracy. Results suggest that daily changes in turbidity were the most significant parameter followed by pH affecting the efficiency of the WTP’s key processes.
Framework for Assessing Efficient Water Consumption Attributes and Their Relative Importance in Office Complexes
Authors: Chandra Gaurav , Chakraborty Manjari , Sinha A.K. 
Published: July 2017

Globally, the water availability is getting difficult due to over extraction of ground water and rapid population growth. The Indian national water supply is expected to fall down by 50% below the demand by 2030. In the last decade, in spite of alluvial aquifers of the Indo-Gangetic plains, the over extraction of the ground water is making the scene catastrophic in the state of Uttar Pradesh (U.P.), India. Therefore, to overcome this water stress condition in the urban areas of U.P., it is needed to achieve water sustainability in office complexes (major consumers of the drinking water supply of a city) based on the analysis of water resource management of the area. In this study, to develop water management attribute framework for office complexes, expert opinion based Delphi technique followed by Analytic Hierarchy Process (AHP) is adopted. The determination and pairwise comparison of the components are computed using Delphi technique, while AHP is used to calculate the weights representing their relative importance. Finally, the water supply, consumption and financial aspects are found as crucial components with 0.378, 0.422 and 0.20 relative weights respectively. Thus, the developed framework rates the attributes (components, indicators and sub-indicators) with their relative importance (based on weights) which would intelligently assist decision makers to design priority issues and programmes for efficient water management system in the geographical area under consideration.
Practical education in family planning: integrative review
Authors: Ferreira da Silva Creusa , Ramos Medeiros Cláudia Maria , De Farias Pontes Maria de Lourdes , Holmes Ericka Silva , Gonçalves de Medeiros Diniz Suênia , De Araújo Ferreira Rennaly Kelly , Martins Simões Candeia Rozileide , Costa Tamela , Rocha da Silva Maria Fernanda , Pereira de Asevedo Maria das Graças , Bastos Cavalcante Ulanna Maria 
Published: July 2017

Objectives: To identify educational practices in family planning, facilitating factors, difficulties and resulting impacts.
Method: This is an integrative literature review, using the three descriptors: "family planning", "health education" and "contraception"; In the databases of the Scientific Electronic Library Online (SciELO), Latin American and Caribbean Literature in Health Sciences (LILACS) and Nursing Database (BDENF), were searched in January and February 2016.
Results: Regarding the accomplishment of educational practices, most of the studies pointed out its accomplishment. The difficulties and facilitators aspects were related to the management of the health service, professional competence and users. Guarantee of family rights and autonomy were the impacts pointed out.
Conclusion: The study showed that educational practices in family planning are tools to be encouraged as a guarantee and respect for sexual and reproductive rights.
Descriptors: family planning; education in health; contraception.
¿Una transición temática en los estudios CTS?
Authors: Vessuri Hebe 
Published: July 2017

El mundo pareciera integrarse cada vez más con más oportunidades para la acción colectiva. Toda una serie de bienes públicos, como la paz mundial, la salud mundial, la protección del ambiente, el conocimiento global, tienen que ser protegidos porque si la comunidad global no los atiende colectivamente, es probable que no se conserven. Los grandes actores corporativos del presente concentran una porción importante de la riqueza del mundo; ellos pudieran contribuir a asegurar de la provisión los bienes públicos globales. Se revisa la relación del gran sector corporativo multinacional con las Naciones Unidas y las implicaciones para el futuro de los bienes globales y de la Agenda 2030.
Has practice theory run out of steam?
Authors: Gherardi Silvia 
Published: July 2017

The article poses the question of whether in the past ten years the empirical study of knowledge practices has lost momentum and the energy to continue in redefining the status of knowledge in contemporary society and in organization studies. It illustrates how the intellectual movement that has been made possible by the empirical study of knowing as a situated practice has been a movement towards the de-centering of the human subject. A posthumanist practice epistemology assumes practice to be an agencement of heterogeneous elements (knowledges, techniques and activities) that in their connections and becomings enact agency. Therefore, practice-based studies have not run out of steam, rather, they are redefining the object of knowledge by passing from an interest focused on distributed cognition within single practices, and activities within a practice, to distributed agency within a texture of practices where the interest is in how agencement comes into being and how power designates regimes of visibility and invisibility. RAC gives a good example of how knowledge objects have changed in the past ten years and, at the same time, provides a suggestion for future research.
¿Se ha agotado la crítica de la teoría de la práctica?
Authors: Gherardi Silvia 
Published: July 2017

En este artículo se plantea la cuestión de si, durante la última década, los estudios empíricos de las prácticas cognitivas han perdido tanto su impulso como la energía necesaria para continuar el trabajo de redefinición del estatuto del conocimiento en las sociedades contemporáneas y en estudios organizacionales. Ilustra cómo el movimiento intelectual, que se ha comprometido con los estudios empíricos del conocimiento como práctica situada, también fue un movimiento para cambiar la forma de pensar del sujeto humano. La epistemología posthumanista de las prácticas los consideraba como agenciamientos heterogéneos de elementos (conocimientos, técnicas y actividades) que, debido a sus conexiones y su futuro, enactan una cierta agencia. Por lo tanto, los estudios situados de las prácticas no han perdido su vigor; redefinen el objeto del conocimiento a través de un enfoque en la cognición distribuida en prácticas singulares o actividades específicas a una práctica, una agencia distribuida dentro de una textura de prácticas donde se coloca entonces el enfoque en los modos de existencia y el futuro de los agenciamientos, así como el poder que indexa regímenes de visibilidad y de invisibilidad. Las publicaciones de la RAC demuestran cómo el objeto de investigación ha cambiado en los últimos diez años y cómo eso ayudo, al mismo tiempo, a abrir vías para la investigación futura.
Retrospective analysis of the production of the Revue d’anthropologie des connaissances
Authors: Board The Editorial 
Published: July 2017

Based on the corpus of all articles published during the ten-year existence of the Revue d’Anthropologie des Connaissances, this article offers a retrospective analysis of the status of authors, of the categories of published items, of contents of abstracts and keywords, and of references enlisted in the contributions. This analysis makes it possible to understand what the editorial project has generated during the 10 years of publication of the journal with regard to its editorial project and its willingness to foster an open science. This retrospective analysis leads to a synthesis of the way in which the Revue d’Anthropologie des Connaissances contributes to the landscape of scientific publishing today.
Coopérer en régulation médicale au Samu centre 15 : l’expérience subjective des médecins urgentistes
Authors: Mouchet Alain , Demeslay Julie , Bertrand Catherine 
Published: July 2017

Nous étudions l’expérience subjective de la coopération, vécue par le médecin urgentiste en situation complexe de régulation au Samu centre 15. Nous cherchons à comprendre comment le médecin vit et gère la coopération, favorisée ou ralentie par le jeu des interactions avec l’appelant au téléphone et avec les autres membres du collectif de travail. En mobilisant des supports théoriques centrés sur la dimension subjective inhérente à la coopération, nous présentons deux études de cas à travers des entretiens d’explicitation. Les résultats permettent de souligner que l’appelant, voire le patient, peuvent constituent des ressources nécessaires et très importantes pour coconstruire un contexte partagé, affiner le diagnostic à distance, décider, ou guider un geste médical. Nous mettons en avant des savoirs d’expérience comme la dynamique attentionnelle du médecin, qui est révélatrice des configurations momentanées de la coopération selon son point de vue en première personne. Enfin, la confiance interpersonnelle est au cœur de la dynamique évolutive de la coopération en situation réelle dans le collectif de travail.