bluuebunny/crossref_metadata_2025_split huggingface dataset:
Migraciones electorales interfronterizas: gobernabilidad democrática en la frontera colombo venezolana del Arauca
Authors: Sánchez Amórtegui Fernando 
Published: June 2017

Aportar vías de solución a las diferencias presentadas entre dos Naciones hermanas, la República Bolivariana de Venezuela y la Republica de Colombia, las cuales han venido afectando su propio bienestar, dado el manejo de la política interna y exterior ejecutada por los dos gobiernos en los últimos años, especialmente por la inclinación ideológica asumida como Estados soberanos, ahora la perspectiva de una identificación plena de todos los ciudadanos en frontera, pero garantista de los derechos de los conciudadanos de los dos países, representa en este momento el comienzo de una respuesta contundente, efectiva, eficaz, actual y completa a la hasta ahora criticada capacidad de controlar problemas que amenazan su seguridad interna y la de sus propios gobernados, la buena disposición de los Estados para lograr acuerdos y convenios para trabajar en conjunto, combatiendo los problemas que aquejan a todos, es resolver la identidad de ciudadanos, especialmente ahora que tenemos fronteras abiertas y mucha movilidad entre países
Clinico-etiopathological and management profile of laryngeal tumours in a tertiary care centre
Authors: Pal Pooja , Sood Arvinder Singh , Manchanda Lavneesh , Singh Bikramjit 
Published: June 2017

<p class="abstract"><strong>Background:</strong> <span lang="EN-IN">Laryngeal tumours may be neoplastic or non-neoplastic. Our study aimed to analyze the incidence, clinico-etiopathological and management profile of laryngeal tumours. </span></p><p class="abstract"><strong>Methods:</strong> <span lang="EN-IN">This prospective study was performed on 90 cases of laryngeal tumours in the Department of Otolaryngology in a tertiary care hospital from Jan 2015 to June 2016. A detailed clinical history was taken, head &amp; neck examination done, and supplemented with necessary imaging when required. The data thus obtained was recorded and statistically analyzed. </span></p><p class="abstract"><strong>Results:</strong> <span lang="EN-IN">The ratio of benign to malignant tumours was 1:4. Of the benign tumours, 59% were vocal nodules. They were most common in the third decade (23.5%) and presented with hoarseness. Most patients were housewives (29%) and were associated with vocal abuse. All cases were managed surgically. Ninety seven percent of malignant tumours were squamous cell carcinoma, and seen in the seventh decade (37%). Forty one percent were labourers, and smoking, alcohol and laryngopharyngeal reflux were the predominant risk factors. The supraglottis was the commonest site involved, and dysphagia was the predominant presenting symptom. Majority of patients (42.5%) presented with stage IV disease. Malignant tumours were treated with radiotherapy (55%), chemoradiation (44%) and surgery (1%). </span></p><p class="abstract"><strong>Conclusions:</strong> <span lang="EN-IN">Vocal nodule is the commonest benign tumour of the larynx and presents with hoarseness. The supraglottis is the main subsite to be involved in laryngeal cancer, and presents with dysphagia. Most patients present with stage IV disease. Laryngopharyngeal reflux is an important risk factor for carcinoma larynx.</span></p>
A Workforce Strategy for Reducing Oral Health Disparities: Dental Therapists
Authors: Koppelman Jane , Singer-Cohen Rebecca 
Published: June 2017

This article seeks to chronicle how dental therapists are being used to bolster the supply of providers for the underserved and explore their potential to diversify the field of dentistry and improve public health. Of the factors that contribute to persistent oral health disparities in the United States, an insufficient oral health workforce figures prominently. A growing number of states are authorizing a midlevel dental provider (often called a dental therapist) to address this problem. Dental therapists work under the supervision of dentists to deliver routine preventive and restorative care, including preparing and filling cavities and performing extractions. They can serve all populations in 3 states, are caring for Native Americans in an additional 3 states under federal or state authority, and are being considered in about a dozen state houses.
Corporate Social Responsibility in Perspective of Public Administration (A Governance Study)
Authors: Lamo Dr.Sc. Said Achmad 
Published: June 2017

The Implementation of CSR in Indonesia, most of them are not run in accordance with the existing theory because the government and society in CSR activities are not fully authorised to engage in these activities, due to the fact that private sector directly manages the CSR fund. Thus, the theory of governance puts three pillars as a principal provider of public service life, those are, (1) the state, (2) the civil society and (3) the private sector. CSR has to involve all parts or elements which know about CSR, with a focus on the implementation of CSR has to be published and transparent; the CSR Fund is administered by a forum / team through a memorandum of understanding facilitated by the government in accordance with its role as mandating, facilitating, partnering, and endorsing; the CSR forum consists of government, private sector, and society; the form of regional regulation on CSR by reference to Constitution Number 40 of 2007 on the Limited Liability Private sectors and Government Regulation Number 47 of 2012 on Corporate Social Responsibility so that CSR is considered as one of the important instruments in public administration.
Internationalization of businesses and selection of entry modes in other markets
Authors: Selimi Dr.Sc. Nasir , Zekiri Dr.Sc. Jusuf 
Published: June 2017

The purpose of this study is to analyze the factors of foreign companies that have already entered Macedonia in any mode of entry by finding out the factors and motives that influenced their decision making while choosing the proper mode for that particular market. As a research methodology for collecting initial data, a structured questionnaire is used with 28 variables as factors which influence decision making of the modes of entry into the foreign market. A statistical software was used in order to evaluate the variables used in the study. The raised hypothesis were tested using One Sample T-test. According to the obtained results, the variables political stability and the law on foreign investments seem to be as more important factors for companies that operate in Macedonia. Finally, companies need to analyze the internal and external factors from the environment in order to able to create strategies to operate in the domestic and international markets.
Biomethanization of Cattle Manure, Pig Manure and Poultry Manure Mixture in Co-digestion with Waste of Pineapple Fruit and Content of Chicken-Gizzard- Part I: Kinetic and Thermodynamic Modelling Studies
Authors: Aworanti O. A. , Agarry S. E. , Ogunleye O. O. 
Published: June 2017

Background:The increased energy consumption from fossil fuels with its attendant gas emissions and environmental problems has provided the impetus to exploit new energy source that are renewable and environmentally-friendly.Objective:This work focused on the investigation and evaluation of the single or individual effects of feed-inoculum ratio, temperature, and agitation speed (i.e.operating variables) on biomethanization of the mixture of cattle manure, pig manure and poultry manure (mixed animal wastes) co-digested with pineapple fruit waste and content of chicken-gizzard (inoculum) as well as to model the kinetics of biomethanization at these different operating variables and to determine the thermodynamic properties of the biomethanization process.Method:The biomethanization experiments were carried out in anaerobic biodigesters at operating variables of feed/inoculums ratio that ranged from 1:1 to 3:1, temperature from 25 to 60°C, and agitation speed from 30 - 70 rpm using one factor at a time (OFAT) method. The biodigesters were incubated for 70 days retention time.Result:The feed/inoculum ratio, temperature and agitation speed had positive impact on cumulative biogas yield, biomethane content and start-up time of biomethanization. The cumulative biogas yield and biomethane content achieved with agitation speed of 30 to 70 rpm was respectively higher than the biogas yield and biomethane content attained without agitation. Minimum cumulative biogas yield and biomethane content was respectively obtained with feed/inoculum ratio of 1:1, temperature of 25°C and agitation speed of 70 rpm; while maximum cumulative biogas yield with its biomethane content was attained with feed/inoculum ratios of 1:3 and 3:1, temperature of 60°C and agitation speed of 30 rpm, respectively. Modified Gompertz and Exponential Rise to Maximum kinetic models fitted very well to the data and thus showed better correlation of cumulative biogas production. The thermodynamic parameters of Gibbs free energy, enthalpy, entropy change and activation energy of biomethanization were estimated and evaluated, and was found that the biomethanization process was thermodynamically feasible, spontaneous and endothermic in nature suggesting hydrogenotrophic methanogenesis pathway. The activation energy of the biomethanization process was found to be 3.324 kJ/ mol. The specific heat capacity at constant volume and constant pressure, specific internal energy and specific enthalpy of the biogas and biomethane content increased with increase in temperature.Conclusion:Biogas/biomethane production from the biomethanization of mixed animal wastes co-digested with fruit waste and inoculum is a feasible, viable and sustainable renewable energy option that can be simulated by kinetic models and influenced by operating variables.
USE OF TISSUE DOPPLER IMAGING TO DETECT RIGHT VENTRICULAR MYOCARDIAL DYSFUNCTION IN PATIENTS WITH CHRONIC OBSTRUCTIVE PULMONARY DISEASE
Authors: Samanth Jyothi , R Padmakumar , Mohapatra Ashwinikumar , N Krishnananda , Patil Navin , Rao Kartthik , Nayak Vidya , Ommurugan Balaji , Bhattachariya Dipanjan , Kotian Rahul 
Published: June 2017

Objective: To determine the utility of tissue Doppler imaging (TDI) in detecting early right ventricle (RV) myocardial dysfunction, given its prognostic implications in patients with chronic obstructive pulmonary disease (COPD).Methods: A prospective case-control study was carried out involving 36 COPD patients in an acute exacerbated state as cases and 34 healthy subjects serving as controls. Each subject underwent a baseline echocardiography using various methods ranging from m-mode and 2-dimensional measures for analyzing RV geometry to strain and strain rate using Tissue Doppler Imaging to measure RV deformation. The cases underwent a subsequent echocardiogram 1month later once the respiratory symptoms subsided.Results: A significant difference was observed in RV tissue annular velocities ( E’, A’, S) between cases and the controls at baseline. However no significant increase was observed in tissue annular velocities among cases during remission states from baseline. Peak systolic strain in COPD group was significantly reduced in comparison to controls, but not significantly increased during remission when compared to baseline in cases. FEV1/VC did not bear any significant correlation with RV strain. Tei index had a negative linear correlation with peak systolic strain of RV, which was statistically significant.Conclusion: TDI parameters revealed that RV dysfunction remains unaltered even in remission state of COPD, despite pulmonary arterial pressure normalizing. In light of it bearing a negative prognosis in COPD, RV dysfunction merits assessment in COPD patients, both in acute exacerbations as well as in remission.
MULTIPLE ANTIBIOTIC RESISTANCE INDEXING OF NON- FERMENTING GRAM NEGATIVE BACILLI
Authors: Gunasekar Bhuvaneshwari 
Published: June 2017

Objective: The multiple antibiotic resistance (MAR) indexing and finding Multidrug resistant (MDR) bacteria will help to indicate the origin from high risk of contamination where the antibiotics are often used. Hence this study was carried out to give the MAR index of non-fermenting Gram negative bacilli in a tertiary care hospital which would help our infection control team also.Methods: Drug resistance was tested by Kirby bauer’s disc diffusion method. MAR index was calculated using the formula, a/b (were a= number of antibiotics to which the organism was resistant and b= total number of antibiotics to which the organism was tested).Results: Out of 240 Gram negative non-fermenters isolated, 117 (49%) strains were greater than 0.2 of MAR index, 95(81%) was from in-patient department. 73(62%) were hospitalized for more than 3 days, 44 (38%) was from surgery department. 49(42%) was wound specimen. Out of 117 multiple antibiotic resistant isolates 99 (85%) were MDR isolates.Conclusion: 51% prevalence of isolates >0.2 MAR index shows that the source of contamination can still be brought up down by proper surveillance and management with proper usage of surface and skin disinfectants especially in surgery ward where the MAR index has indicated more usage of antibiotics
THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220–1350 BASED ON THE BOOK RISALE-I FELEKIYYE
Authors: Solas Cigdem , Otar Ismail 
Published: June 2017

This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120–1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report.
This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal reforms introduced by Ghazan Khan in 1295–1304. As a result of these reforms, budgeting practices and accounting regulation by the state were introduced to control state tax revenues and expenditures and to prevent fraud. These regulations introduced the use of a single monetary unit for recording, the use of an accounting fiscal period, duality, classification, substance, procedural rules which introduced a bilateral journal entry form, agency account rules, and correction and control rules. Also the rule of “revenues have to be equal to expenditures” presented itself as a balance sheet identity equation. These regulations, however, were not based on the accrual principle; instead, a cash basis of accounting was the recognized practice.
The study concludes that the rudiments of double-entry accounting were practiced in the Near East and were developed independently from the accounting practices used in the West.
EARLY EFFORTS OF THE U.S. PUBLIC ACCOUNTING PROFESSION TO INVESTIGATE THE USE OF STATISTICAL SAMPLING
Authors: Tucker James J. , Lordi Frank C. 
Published: June 2017

The study suggests that the AICPA's efforts to investigate the use of statistical sampling appear to have been catalyzed by the confluence of the growing dissatisfaction with the traditional approach to sampling and the widespread recognition of the benefits of statistical sampling which were being realized in other professions and in industry. The fact that large corporations had begun to use statistical sampling in accounting and auditing lent additional urgency to the need to address the issue. In addition, some doubted the tenability of traditional sampling if challenged in court by a statistician.
The study also examines the research efforts of the AICPA which include case studies, legal opinions, a review of the mathematical underpinning of statistical sampling, and the initiation of an interdisciplinary collaborative effort with the American Statistical Association. The research suggests that from the very beginning, the AICPA was most cognizant of the legal implications of statistical sampling and that the legal opinions obtained played a key role in the profession's eventual acceptance of this new technology. The study also indicates that the AICPA's research led it to reexamine basic auditing concepts and challenge existing standards.
The national CPA firms shared information regarding their individual in-house experimentation with statistical sampling which suggests that a spirit of collegial cooperation existed rather than competition-related secrecy. Lastly, the research demonstrates the importance of individual leadership in the profession's efforts to adopt new technology; here, the study provides a glimpse of two Accounting Hall of Fame members, Robert M. Trueblood and Oscar Gellein, and the first recipient of the Distinguished Service in Auditing Award, Kenneth W. Stringer, making one of their many professional contributions. The study suggests that without the strong leadership provided by these three individuals, the profession's adoption of this technology would have taken significantly longer.
KNOWING MORE AS KNOWING LESS? ALTERNATIVE HISTORIES OF COST AND MANAGEMENT ACCOUNTING IN THE U.S. AND THE U.K.
Authors: Hoskin Keith W. , Macve Richard H. 
Published: June 2017

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labeled a “Foucauldian” approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new evidence, new interpretation, and a refocusing of attention on familiar events. This is a “disciplinary” history which sees modern cost and management accounting as articulating a new kind of “expert disciplinary knowledge,” as well as exercising a “disciplinary power,” in the construction of a new human accountability. However, this “disciplinary” view has been challenged by more “economic rationalist” historians, e.g., Boyns and Edwards [1996] for the British Industrial Revolution and Tyson [1998] for the U.S., as being too narrowly concerned with labor control.
This paper takes up the gauntlet. It addresses the theoretical issues and seeks to clarify the import of the “disciplinary view” and its contribution to understanding how 19th century accounting practices shaped emerging managerial discourses, initially in the U.S. It argues that, until businesses adopted this new disciplinarity, there remained an absence of practices focused on calculating human performance, and accounting was not fully deployed to construct that system of “administrative coordination” [Chandler, 1977] which distinguishes modern management action and control.
CONCEPTUAL NATURE OF THE CORPORATE INCOME TAX
Authors: Nurnberg Hugo 
Published: June 2017

This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity.
Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB revised conceptual framework.
Within the context of a coalesced (or fused) proprietary-entity theory of the accounting entity, this paper leads to the unsurprising conclusion that the corporate income tax is an expense, albeit an expense with some remarkable characteristics. Additionally, this paper shows how the conceptual nature of the corporate income tax impacts its income statement and cash flow statement reporting, and how a better understanding of this conceptual controversy might preclude fruitless controversies over other accounting issues currently troubling accountants and accounting standard setters.
TWO-CURRENCY, NOSTRO AND VOSTRO ACCOUNTS: HISTORICAL NOTES, 1400–1800
Authors: Yamey Basil S. 
Published: June 2017

ABSTRACT
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several treatises on bookkeeping and accounts published in the period 1400 to 1800.
“Poesía y autobiografía en un momento de la obra de Alfonso Reyes (1908-1916)”
Authors: Stanton Anthony 
Published: June 2017

Fecha de recepción: 1 de marzo de 2012.Fecha de aceptación: 13 de mayo de 2013. Se exploran las reacciones de Reyes en cartas, prosas y poemas a las preguntas planteadas por su vida, antes y después del trauma de la muerte de su padre en 1913. Percibido como figura numinosa y encarnación de “la religión cívica”, el padre es divinizado como un“Cristo militar”. Incapaz de seguir su ruta, el hijo logra la (re) conciliación de la patria en el plano imaginario, en textos que proponen la coexistencia armónica de lo heterogéneo en un mestizaje cultural dela impureza. El autor se oculta y se expresa en máscaras dramáticas:el súbdito creyente, el hijo-apóstol, el viajero, la esclava doméstica, eldesheredado, el hijo pródigo, el descastado, el filólogo. Los poemas analizados se leen como fragmentos de una autobiografía ficticia.
A Simple Pile-up Model for Time Series Analysis
Authors: Sevilla Diego J. R. 
Published: June 2017

Abstract
In this paper, a simple pile-up model is presented. This model calculates the probability

of having n counts if N particles collide with a sensor during an exposure time. Through some approximations, an analytic expression depending on only one parameter is obtained. This parameter characterizes the pile-up magnitude, and depends on features of the instrument and the source. The statistical model obtained permits the determination of probability distributions of measured counts from the probability distributions of incoming particles, which is valuable for time series analysis. Applicability limits are discussed, and an example of the improvement that can be achieved in the statistical analysis considering the proposed pile-up model is shown by analyzing real data.