bluuebunny/crossref_metadata_2025_split huggingface dataset:
Why We Do International Accounting Research
Authors: Ball Ray 
Published: February 2016

ABSTRACT
This essay was a keynote address at the Third International Conference of the Journal of International Accounting Research in São Paulo, Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for conducting international accounting research. These include to better understand others (and in the process, to better understand ourselves), to provide more replication options, to exploit differences in national institutional structures when investigating the determinants and effects of institutional variables on accounting, to address some limitations of within-jurisdiction research, and to obtain a wider range of changes to exploit (the paradigm example being the advent of IFRS). I then offer some concluding comments. Despite its somewhat presumptuous title, I do not presume to speak for others; the essay reflects a purely personal viewpoint.
Knowledge Society : Entering a Post Capitalist Era ?
Authors: Luyckx Ghisi Marc 
Published: February 2016

Abstract
Worldwide and certainly in the EU, we are silently rather advanced in a new economic logic, a new economic paradigm. This is a huge transformation of the very tool of production, comparable to the shift from agriculture towards industry, last century. And at least in the positive scenario, this post capitalist logic represents a huge shift towards human and nature centred economic logic. Our society is exposed to radical changes in basic paradigms, dealing with challenges that were unknown few decades ago. E.g.: The negative scenario of manipulation of human body and mind is also prospering and very active today. The widely discussed topic is sustainability of current quantitative growth and the shift into qualitative character of economic growth. The valuation of capital is influencing both micro and macro levels. The value of human capital is becoming primary and machines are becoming secondary. Advancements toward the knowledge society lead to fundamental changes in the nature of power, trade, economy, money, and management. The paper introduces positive role of competent human beings (body, minds & souls), who produces knowledge from knowledge, their opportunities and their achievements. The paper deals with the new definition of economy, new way of understanding of a value – adding a special value to objects composed of raw materials. Accepting a complexity of a creation process, most observers now agree that humans use their bodies, their minds and their souls, to create. The importance of abstract values rises in importance. We are shifting from the machine and factory towards the human person. Under the trial and error approach, we are supposed to allow errors and cover them. The innovative management must respect the body mind and souls of his personnel.
The use of managing stress strategies in the profession of a media creator
Authors: Ihnátová Zuzana , Kopečný Radovan 
Published: February 2016

Abstract

Purpose of the article
Mentally demanding job of a media creator (journalist, communicator, etc.) exposes an individual to a high amount of stress. The latter one disturbs the balance of external expectations and internal capabilities, leading to disruption of psychological well-being and reduction of the quality of life. The key to proper stress management is usage of positive coping strategies. The aim of this paper is to research the usage of coping strategies (positive and negative) by the students of mass media – the future media creators.

Methodology/methods
By means of a standardized questionnaire, we examined the use of positive and negative coping with stress strategies on probands – the future media creators, i.e. students on the faculty of mass media. The questionnaire was distributed personally in amount of 105 with a 95% return of 100 questionnaires. As the sampling method we used the choice of participants based on availability.

Findings
The results showed that probands elected more positive strategies, and thus they are able to handle stress in a healthy and rational way. As the trend of feminization is constantly evolving in the media, we also examined ability of female students to cope with stress. Our assumption, that women handle stress better than men, was not confirmed. They chose rather negative strategies. On the other hand, the male part of probands was inclined to choose positive strategies. Behind the ability to handle stress in a positive way, in the case of media creators, probably lies the complexity and integrity of personality, and other factors.

Limits of research
The main limit of presented research is the composition of research sample, i.e. students even though they study in the programs of the mass media, are not the representative sample of the group of media creators in practice. Therefore, we suggest executing similar studies on the sample of the media creators that are already working in the field of media to verify our findings.
What Explains the Size of Sovereign Wealth Funds?
Authors: Ficova Antonia , Sipko Juraj 
Published: February 2016

Abstract
Reasons for the rapid appearance and growth of SWFs is contributed by increase in oil prices and the accumulation of large balance-of-payments surpluses.

Purpose of the article is to investigate size of observed Sovereign Wealth Funds in 2013. Moreover, to describe what explain differences in the size of SWFs, on the other hand what determines the amount of foreign exchange reserves. Is the size of observed funds closely related to rate of growth of the countries? Is return of observed funds is closely related to fund value bn USD, GDP growth (annual %) and inflation rate of the country?

Methodology/methods deployed in this paper has been done illustrations by using available data from official websites of funds, Sovereign Wealth Fund Institute, International Monetary Fund, CIA The World Factbook and author’s calculations due the fact that most of funds do not provide data to the public. In addition to this, we present the estimations by using regression analysis, transferring observed data using the least squares method, The two-sample t-test for mean value, ANOVA, TINV.

Scientific aim is to examine whether AUM of SWFs, moreover the size of 14 observed funds is closely related to rate of growth of the countries at 90 percent of probability. Second, if return of 14 observed funds is closely related to fund value bn USD, GDP growth (annual %) and inflation rate of the country at 95 percent of probability. Third, if there are significant differences between return in 2010 and 2013.

Findings indicates that paper came to the conclusion that the return of 14 observed funds is closely related to fund value bn USD, GDP growth (annual %) and inflation rate of the country at 95 percent of probability. Furthermore, there are significant differences between return in 2010 and 2013.

Conclusions (limits, implications etc) pointed out that the influence of SWFs has become undeniable, with total assets topping 6,585tn USD in June 2014, these investors have reached a size comparable to that of the entire alternative assets industry.
Determinants Considered by Consumers for Brand Selection - with Reference to Laptops in Albania
Authors: Plloçi Margret , Koc Macit 
Published: February 2016

Abstract

Purpose of the article There is relatively a big number of brands in the market of laptops nowadays in Albania. It appears that the number of brands offered in this market could easily be compared to the number of brands in Europe and even broader. The purpose of this study is to help Albanian vendors understand the criteria that consumers take into consideration when they make the decision to purchase a laptop.

Methodology/methods The research is based on the collection and the analyses of the primary data collected through interviews to people like managers or employees who work in the sector of trading laptops or in businesses like education where laptops are broadly used recently; then a survey is done through a questionnaire delivered to customers who already own and use a laptop and customers who are potential buyers of laptops.

Scientific aim The aim of the research is to identify if there are any relationships between the demographics of the consumers and the criteria of buying a laptop; on the other hand, to find out how is the relationship between the demographics and the features of different brands.

Findings The study found out that Albanian consumers have good knowledge of laptops and their brands, and they use different sources of information for making their decisions in buying a laptop; it is found that there are relationships between some demographics like age or gender and the appraisal for some attributes of the laptops like price, design and high graphics card; it is also found that some technical features and other attributes of using laptops are some of the determinants that influence the laptops’ purchases.

Conclusions It is realized that one of the most important demographics of the consumers is their age. Some core features like RAM, ROM, battery life, processor quality, light weight or attributes that are connected to the purposes of using the laptop computers like practicality and mobility in using them, work and studying processes, quick access to the internet are determinant factors which influence the decision making process of purchasing a laptop. I would recommend that future researches be focused also on the relationship between the customers’ income and their preferred brand or ranking brands according to the customers’ preferences. Such studies should also extend outside the city of Tirana.
Conceptual Fundamentals of Global Anti-Carbon Fund
Authors: Gaidutskiy Ivan 
Published: February 2016

Abstract
Limited capability of the existing international environment funds in financing of sustainable low-carbon development is considered in this article. The reasons are given that those limitations are introduced to the funds’ statutory instruments, including newly established Green Climate Fund. It is proved in the article that optional participation of countries and companies in those funds, voluntary character of contributions, lack of income consistency (based on fiscal revenues) doesn’t allow to fill the funds with sufficient resources necessary to finance anti-carbon measures. The scientific novelty of this article consists in developing special global anti-carbon fund concept. This concept implies inclusion of all carbon emissions1 producers (countries, companies), binding character and regularity of contributions to the fund basing on the principle “if you pollute more, you pay more”, organization of systematic financing by fund of anti-carbon activities using principle “If you clean more and clean cheap, you receive more money”. The practical meaning of this article consists in substantiation of principles and priorities of the global anti-carbon fund.
Critical and Theoretical Perspective on Scapular Stabilization: What Does It Really Mean, and Are We on the Right Track?
Authors: McQuade Kevin J. , Borstad John , de Oliveira Anamaria Siriani 
Published: February 2016

AbstractStabilization exercises have been a focus and mainstay of many therapeutic and performance training programs in the past decade. Whether the focus is core stabilization for the spine or scapular stabilization, clinicians and trainers alike have endorsed these programs, largely on the basis of conceptual theory and anecdotal experience. The notion that an unstable scapula is related to shoulder dysfunction and pathology is well accepted, but is it accurate? The aim of this perspective article is to challenge the concept of scapular stabilization through the application of biomechanical and motor control constructs. The objectives are to critically examine current beliefs about scapular stabilization, to discuss definitions of stabilization and stability in the context of the scapulothoracic region, and to evaluate key evidence regarding scapular stabilization and scapular dyskinesia. Several new approaches that may affect the understanding of normal and atypical scapula motion are explored. Finally, a historical analogy is presented and future research and clinical directions are suggested. The aims are to lead readers to the essential concepts implied on scapular stabilization, to increase the critical thought process in rehabilitation practice, and to suggest some open topics to be explored in future research.
Limitations in the Activity of Mobility at Age 6 Years After Difficult Birth at Term: Prospective Cohort Study
Authors: van Iersel Patricia A.M. , Algra Annechien M. , Bakker Saskia C.M. , Jonker Arnold J.H. , Hadders-Algra Mijna 
Published: February 2016

Abstract

Background
A difficult birth at term (DBAT) may manifest as fetal acidosis and low Apgar scores and is often referred to as “perinatal asphyxia,” especially when infants show signs of neonatal encephalopathy (NE). In contrast to DBAT resulting in moderate-to-severe NE, which is associated with neurodevelopmental disorders, little is known about the prognosis of less severe forms of DBAT, with or without NE.

Objective
The purpose of this study was to evaluate the International Classification of Functioning, Disability and Health, Children & Youth Version activity “mobility” and other neurodevelopmental sequelae in infants with DBAT at age 6 years.

Methods
The index cohort (n=62; 35 boys, 27 girls) consisted of consecutive term infants with DBAT based on clinical criteria in a Dutch nonacademic hospital from 1999 to 2005. Neonatal encephalopathy was assessed according to the Sarnat grading system and excluded infants with severe NE. The matched reference cohort (n=81; 49 boys, 32 girls) consisted of healthy term infants. The primary outcome at 6 years was limited mobility (Movement Assessment Battery for Children score ≤15th percentile). Secondary outcomes included learning and behavioral problems and the presence of minor neurological dysfunction.

Results
Three children developed cerebral palsy and were excluded from analyses. Children with DBAT more often had limited mobility than children without DBAT (risk ratio [RR]=2.44; 95% confidence interval [95% CI]=1.16, 5.14). The risk of limited mobility rose with increasing severity of NE (mild NE: RR=3.38; 95% CI=1.40, 8.16; moderate NE: RR=4.00; 95% CI=1.54, 10.40), and manual abilities especially were affected (RR=4.12; 95% CI=1.40, 12.14). Learning problems, need for physical therapy, and complex minor neurological dysfunction were more common in children with DBAT than in children without DBAT.

Conclusions
Term infants who develop mild or moderate NE following DBAT are at increased risk for limited mobility at age 6 years. Routine monitoring of neuromotor development in these children is warranted.
Test-Retest Reliability of Dual-Task Outcome Measures in People With Parkinson Disease
Authors: Strouwen Carolien , Molenaar Esther A.L.M. , Keus Samyra H.J. , Münks Liesbeth , Bloem Bastiaan R. , Nieuwboer Alice 
Published: February 2016

AbstractBackgroundDual-task (DT) training is gaining ground as a physical therapy intervention in people with Parkinson disease (PD). Future studies evaluating the effect of such interventions need reliable outcome measures. To date, the test-retest reliability of DT measures in patients with PD remains largely unknown.ObjectiveThe purpose of this study was to assess the reliability of DT outcome measures in patients with PD.DesignA repeated-measures design was used.MethodsPatients with PD (“on” medication, Mini-Mental State Examination score ≥24) performed 2 cognitive tasks (ie, backward digit span task and auditory Stroop task) and 1 functional task (ie, mobile phone task) in combination with walking. Tasks were assessed at 2 time points (same hour) with an interval of 6 weeks. Test-retest reliability was assessed for gait while performing each secondary task (DT gait) for both cognitive tasks while walking (DT cognitive) and for the functional task while walking (DT functional).ResultsSixty-two patients with PD (age=39–89 years, Hoehn and Yahr stages II–III) were included in the study. Intraclass correlation coefficients (ICCs) showed excellent reliability for DT gait measures, ranging between .86 and .95 when combined with the digit span task, between .86 and .95 when combined with the auditory Stroop task, and between .72 and .90 when combined with the mobile phone task. The standard error of measurements for DT gait speed varied between 0.06 and 0.08 m/s, leading to minimal detectable changes between 0.16 and 0.22 m/s. With regard to DT cognitive measures, reaction times showed good-to-excellent reliability (digit span task: ICC=.75; auditory Stroop task: ICC=.82).LimitationsThe results cannot be generalized to patients with advanced disease or to other DT measures.ConclusionsIn people with PD, DT measures proved to be reliable for use in clinical studies and look promising for use in clinical practice to assess improvements after DT training. Large effects, however, are needed to obtain meaningful effect sizes.
Nonthermal ablation in the rat brain using focused ultrasound and an ultrasound contrast agent: long-term effects
Authors: McDannold Nathan , Zhang Yongzhi , Vykhodtseva Natalia 
Published: February 2016

OBJECTIVE
Thermal ablation with transcranial MRI-guided focused ultrasound (FUS) is currently under investigation as a less invasive alternative to radiosurgery and resection. A major limitation of the method is that its use is currently restricted to centrally located brain targets. The combination of FUS and a microbubble-based ultrasound contrast agent greatly reduces the ultrasound exposure level needed to ablate brain tissue and could be an effective means to increase the “treatment envelope” for FUS in the brain. This method, however, ablates tissue through a different mechanism: destruction of the microvasculature. It is not known whether nonthermal FUS ablation in substantial volumes of tissue can safely be performed without unexpected effects. The authors investigated this question by ablating volumes in the brains of normal rats.

METHODS
Overlapping sonications were performed in rats (n = 15) to ablate a volume in 1 hemisphere per animal. The sonications (10-msec bursts at 1 Hz for 60 seconds; peak negative pressure 0.8 MPa) were combined with the ultrasound contrast agent Optison (100 µl/kg). The rats were followed with MRI for 4–9 weeks after FUS, and the brains were examined with histological methods.

RESULTS
Two weeks after sonication and later, the lesions appeared as cyst-like areas in T2-weighted MR images that were stable over time. Histological examination demonstrated well-defined lesions consisting of a cyst-like cavity that remained lined by astrocytic tissue. Some white matter structures within the sonicated area were partially intact.

CONCLUSIONS
The results of this study indicate that nonthermal FUS ablation can be used to safely ablate tissue volumes in the brain without unexpected delayed effects. The findings are encouraging for the use of this ablation method in the brain.
Intraoperative premature rupture of middle cerebral artery aneurysms: risk factors and sphenoid ridge proximation sign
Authors: Park Jaechan , Son Wonsoo , Park Ki-Su , Kang Dong-Hun , Shin Im Hee 
Published: February 2016

OBJECTIVE
This study was an investigation of surgical cases of a ruptured middle cerebral artery (MCA) aneurysm that was conducted to identify the risk factors of an intraoperative premature rupture.

METHODS
Among 927 patients with a ruptured intracranial aneurysm who were treated over an 8-year period, the medical records of 182 consecutive patients with a ruptured MCA aneurysm were examined for cases of a premature rupture, and the risk factors were then investigated. The risk factors considered for an intraoperative premature rupture of an MCA aneurysm included the following: patient age; sex; World Federation of Neurosurgical Societies clinical grade; modified Fisher grade; presence of an intracerebral hemorrhage (ICH); location of the ICH (frontal or temporal); volume of the ICH; maximum diameter of the ruptured MCA aneurysm; length of the preaneurysmal M1 segment between the carotid bifurcation and the MCA aneurysm; and a sign of sphenoid ridge proximation. The sphenoid ridge proximation sign was defined as a spatial proximation < 4 mm between the sphenoid ridge and the rupture point of the MCA aneurysm, such as a daughter sac, irregularity, or dome of the aneurysm, based on the axial source images of the brain CT angiography sequences.

RESULTS
A total of 11 patients (6.0%) suffered a premature rupture of the MCA aneurysm during surgery. The premature rupture occurrences were classified according to the stage of the surgery, as follows: 1) craniotomy and dural opening (n = 1); 2) aspiration or removal of the ICH (n = 1); 3) retraction of the frontal lobe (n = 1); 4) dissection of the sphenoid segment of the sylvian fissure to access the proximal vessel (n = 4); and 5) perianeurysmal dissection (n = 4). The multivariate analysis with a binary logistic regression revealed that presence of a sphenoid ridge proximation sign (p < 0.001), presence of a frontal ICH associated with the ruptured MCA aneurysm (p = 0.019), and a short preaneurysmal M1 segment (p = 0.043) were all statistically significant risk factors for a premature rupture. Plus, a receiver operating characteristic curve analysis revealed that a preaneurysmal M1 segment length ≤ 13.3 mm was the best cutoff value for predicting the occurrence of a premature rupture (area under curve 0.747; sensitivity 63.64%; specificity 81.66%).

CONCLUSIONS
Patients exhibiting a sphenoid ridge proximation sign, the presence of a frontal ICH, and/or a short preaneurysmal M1 segment are at high risk for an intraoperative premature rupture of a MCA aneurysm. Such high-risk MCA aneurysms have a superficial location close to the arachnoid in the sphenoidal compartment of the sylvian fissure and have a rupture point directed anteriorly.
Visualization of lenticulostriate arteries during insular low-grade glioma surgeries by navigated 3D ultrasound power Doppler: technical note
Authors: Šteňo Andrej , Jezberová Michaela , Hollý Vladimír , Timárová Gabriela , Šteňo Juraj 
Published: February 2016

OBJECTIVE
Resection of insular gliomas is challenging. In cases of intraoperative injury to the lenticulostriate arteries (LSAs), the usual result is a dense hemiplegia. LSAs are usually localized just behind the medial tumor border but they can also be encased by the tumor. Thus, exact localization of these perforators is important. However, intraoperative localization of LSAs using conventional neuronavigation can be difficult due to brain shift. In this paper, the authors present a novel method of intraoperative LSA visualization by navigated 3D ultrasound (3DUS) power Doppler. This technique enables almost real-time imaging of LSAs and evaluation of their shift during insular tumor resections.

METHODS
Six patients harboring insular Grade II gliomas were consecutively operated on at the Department of Neurosurgery in Bratislava using visualization of LSAs by navigated 3DUS power Doppler. In all cases, the 3DUS data were repeatedly updated to compensate for the brain shift and display the actual position of LSAs and residual tumor.

RESULTS
Successful visualization of LSAs was achieved in all cases. During all surgeries, the distance between the bottom of the resection cavity and LSAs could be accurately evaluated; in all tumors the resection approached the LSAs and only a minimal amount of tissue covering these perforators was intentionally left in place to avoid injury to them.

CONCLUSIONS
Visualization of LSAs by navigated 3DUS power Doppler is a useful tool that may help to prevent injury of LSAs during removal of insular low-grade gliomas. However, reliability of this method has to be carefully evaluated in further studies.