bluuebunny/crossref_metadata_2025_split huggingface dataset:
La educación que merecemos no es la educación que tenemos: el problema de la falta de calidad en la educación básica y secundaria en Colombia 1903-1933.
Authors: Torrejano-Vargas Rodrigo Hernán 
Published: June 2016

El propósito de este artículo es identificar y explicar las causas de la baja calidad de la educación primaria y secundaria en Colombia durante los treinta años de dominio del partido conservador a principios del siglo XX, detectadas por varios intelectuales de la época, quienes argumentaron que el problema procedía de la mezcla de factores de índole eugenésico propios de la mezcla racial y cultural resultante de la época de la colonia, con la inexistencia de una facultad de estudios superiores que formara docentes altamente calificados, la falta de reconocimiento social del docente y la pobre remuneración de los mismos, motivo por el cual propusieron la realización de una reforma estructural del sistema educativo que se apalancara en la creación de la carrera universitaria de profesor y en la importación de los preceptos pedagógicos de la Escuela Nueva.
Contextos e identidades culturales en el siglo XXI en Canada
Authors: Herrera-Guitián Yoseti 
Published: June 2016

Los procesos culturales que acontecen en la actualidad han dirigido muchas miradas hacia la formación, construcción y transformación de las identidades. La desaparición de las fronteras geográficas y el encuentro entre diversas culturas en un mismo espacio nos obligan a reformular conceptos que comienzan a cambiar nuestra visión sobre la comunicación y las relaciones entre grupos sociales e individuos en general. En el mundo de hoy, en el que la globalización se convierte en catalizadora de diversos movimientos y procesos socio-culturales, históricos e ideológicos, nos enfocamos en el análisis de la identidad cultural en países pluriculturales como Canadá a partir de los contextos situacional y socio-cultural.
Marco jurídico colombiano de justicia transicional. Balance y propuestas desde una seudo democracia a una real y efectiva
Authors: Noguera-Sanchez Helber Armando , Lemus-Parra Maria Paula 
Published: June 2016

Desde el año 2005 se habla normativamente en Colombia de Justicia transicional. Básicamente se han proferido las leyes 975 de 2005 “de justicia y paz”, 1424 de 2010 “sobre los acuerdos de contribución histórica por la verdad”, 1448 de 2011 “de víctimas y restitución de tierras” y el Acto legislativo 001 de 2012 “marco jurídico para la paz”. Cada una de tales normas han tenido perspectivas divergentes y sobre ellas los balances son diversos. Lo que se propone el presente documento es realizar de manera concreta un balance respecto de la implementación de cada una de tales mecanismos legislativos a partir de los estándares internacionales de protección de los derechos de las víctimas; y realizar propuestas generales destinadas a que la justicia transicional abandone el paradigma del escenario de conflicto hacia la paz y se desmarque hacia el conflicto de seudodemocracia a democracia real y efectiva.
Ocio, trabajo y cultura: perspectiva de realización humana
Authors: Acebedo-Afanador Manuel José 
Published: June 2016

Se trata de hacer una sucinta reflexión, de carácter introductorio, sobre el sentido actual de la recreación, en el marco problemático del tiempo libre, el ocio y el trabajo. En los tiempos actuales, el tiempo libre ha adquirido una connotaciónque oscila entre la alienación, el aburrimiento y el consumo de cierta recreación prefabricada y costosa. Además, la recreación y el ocio han perdido su sentido por sí mismos, como actos liberadores y realizadores, y se han convertido solamente en tiempo de descanso al servicio del trabajo y del mercado de la diversión.
Accounting Rules and Post-Acquisition Profitability in Business Combinations
Authors: Dickinson Victoria , Wangerin Daniel D. , Wild John J. 
Published: June 2016

SYNOPSIS:
Prior studies report a decline or no change in acquirers' profitability after a merger or business acquisition. Those studies, however, do not consider the downward impact on profitability that stems from use of the “purchase accounting” (and in later periods, “acquisition”) method for business combinations. Drawing on financial statement data from both targets and acquirers, we estimate the effects of the application of purchase/acquisition method accounting rules on post-acquisition profitability. We find that recognition rules for acquired inventories, deferred revenues, in-process research and development (IPR&D), and depreciation and amortization expense resulting from writing acquired assets up to fair value vis-á-vis purchase/acquisition accounting methods are all important sources of downward pressure in post-acquisition profitability. We find that investors and analysts appear to recognize the effects of IPR&D in assessing post-acquisition profitability of the combined entity. The findings also suggest that investors and analysts do not appear to fully incorporate the accounting effects related to inventories, deferred revenues, and depreciation and amortization expense for post-acquisition profitability.
Data Availability: All data are publicly available from sources identified.
The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions
Authors: Bishop Carol C. , DeZoort F. Todd , Hermanson Dana R. 
Published: June 2016

SUMMARY
The purpose of this study is to test the effects of inappropriate CEO social influence pressure and CFO accounting experience on CFOs' reporting judgments and decisions. Specifically, we use a sample of 69 highly experienced public company CFOs to evaluate the extent that inappropriate compliance or obedience pressure from the CEO to revise financial reporting to meet an earnings target affects CFO revision decisions. The results indicate that compliance pressure (a request) and obedience pressure (an order) from the CEO significantly (and similarly) increase CFO willingness to revise their initial inventory adjustments. Although both types of pressure from CEOs impact CFOs' financial reporting decisions, compliance pressure did not create increased levels of perceived pressure. The results also reveal an inverse relation between CFO accounting experience and revision of the initial estimate. Finally, CFOs who acquiesce to CEO pressure maintain their personal responsibility for the adjustment, contrary to obedience theory, but consistent with the intent of SOX Section 302 certification requirements.
The Effect of a Superior's Perceived Expertise on the Predecisional Distortion of Evidence by Auditors
Authors: Kim Sarah , Harding Noel 
Published: June 2016

SUMMARY
Auditors have been shown to predecisionally distort the interpretation of evidence in a direction that favors the known preferences of their superior. This has the potential to adversely influence audit quality by threatening the objectivity with which evidence is evaluated. We, however, find results consistent with auditors perceiving their superior's known preference to be conveying normatively relevant information. Our results show, across both auditors from Australia and South Korea, that there are greater levels of predecisional distortion toward a preference held by a superior perceived to have relatively higher levels of expertise than toward a preference held by a superior perceived to have relatively lower levels of expertise. To the extent that auditors accurately perceive their superior's expertise, predecisional distortion of evidence may contribute to, rather than detract from, audit quality. Notwithstanding the potential for differences in hierarchical culture to influence the way in which auditors respond to the known preferences of their superior, our findings are consistent across auditors from Australia and South Korea. This suggests that the perceived expertise of the superior reduces the effect of hierarchical culture on the influence that a superior's known preference has on their subordinate's judgments.
Data Availability: Contact the authors.
Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs
Authors: Howard Margot , Pancak Katherine A. , Shackelford Douglas A. 
Published: June 2016

ABSTRACT
Exploiting a 2004 reduction in a unique capital gains withholding tax for foreign investors in U.S. publicly traded REITs, this paper explores both the sensitivity of real estate investors to changes in their own taxes and the reaction of real estate managers to changes in their investors' taxes. We find that both foreign investors and REIT managers responded to the tax change. This is consistent with taxes both restricting the flow of foreign capital into U.S. REITs and affecting the management of their real estate properties. To our knowledge, this is the first paper documenting that U.S. managers change their U.S. operations in response to the tax positions of foreign investors. This work should spur further study of the interplay between real estate and income taxes, the role of taxes on foreign portfolio investment, and the role of taxes on real managerial decisions. It should also be informative to policymakers who recently relaxed the discriminatory tax treatment for foreign investors in U.S. real estate after considering the issue for many years.
A Single-Blind Randomized Trial About the Effect of Hydrogen Peroxide Concentration on Light-Activated Bleaching
Authors: Mena-Serrano AP , Garcia E , Luque-Martinez I , Grande RHM , Loguercio AD , Reis A 
Published: June 2016

SUMMARY
Objective: To compare the bleaching efficacy and tooth sensitivity (TS) of two hydrogen peroxide (HP) concentrations (20% and 35%) used for in-office bleaching associated or not with a light-emitting diode (LED)/laser light activation.
Method: Seventy-seven patients with a right maxillary canine darker than A3 were selected for this single-blind randomized trial. The participants were distributed in four groups: bleaching with 35% HP, 35% HP + LED/laser, 20% HP, and 20% HP + LED/laser. The anterior teeth were bleached in two sessions, using a 35% or 20% HP gel with a one-week interval. Each session had three applications of 15 minutes. For the light-activated groups, the LED/laser energy (Whitening Laser Light Plus, DMC) was employed according to the manufacturer's instructions. The color change was evaluated by subjective and objective methods. Participants recorded TS with five-point verbal and visual analog scales. Color change in ΔE was evaluated by analysis of variance and Tukey tests (α=0.05) and in ΔSGU with Kruskall-Wallis and Dunn test. The absolute risk of TS and TS intensity were evaluated by Fisher exact test and Kruskall-Wallis test, respectively (α=0.05).
Results: All groups achieved the same level of whitening, except for the 20% HP group, which showed the lowest degree of whitening in the subjective analysis. The use of light did not increase the absolute risk or intensity of TS. No significant difference among groups was observed when color changes were assessed with the spectrophotometer.
Conclusion: According to the value-oriented shade guide, the use of LED/laser light activation was able to increase the degree of whitening of the 20% HP group, but this association was not useful for the 35% HP gel. The spectrophotometer, however, did not detect significant differences among groups.
Four-year Follow-up of a Direct Anatomical Fiber Post and Esthetic Procedures: A Case Report
Authors: Cardenas AFM , Siqueira FSF , Davila-Sanchez A , Gomes GM , Reis A , Gomes JC 
Published: June 2016

SUMMARY
Knowledge about the stability of fiber posts cemented in widened canal spaces over time is scarce in the literature. Thus, the purpose of this case report was to evaluate the performance of a direct anatomical post in a widened canal space over the course of four years. The present clinical case describes the rehabilitation of a widened canal space using a direct anatomical post (a resin composite combined with a prefabricated glass fiber post) associated with an all-ceramic crown and other restorative procedures. This technique is easy to perform and may solve some of the problems associated with the cementation of a poorly adapted fiber post in a widened canal space.
Influence of Etching Mode on Enamel Bond Durability of Universal Adhesive Systems
Authors: Suzuki T , Takamizawa T , Barkmeier WW , Tsujimoto A , Endo H , Erickson RL , Latta MA , Miyazaki M 
Published: June 2016

SUMMARY
The purpose of this study was to determine the enamel bond durability of three universal adhesives in different etching modes through fatigue testing. The three universal adhesives used were Scotchbond Universal, Prime&Bond Elect universal dental adhesive, and All-Bond Universal light-cured dental adhesive. A single-step self-etch adhesive, Clearfil S3 Bond Plus was used as a control. The shear bond strength (SBS) and shear fatigue strength (SFS) to human enamel were evaluated in total-etch mode and self-etch mode. A stainless steel metal ring with an internal diameter of 2.4 mm was used to bond the resin composite to the flat-ground (4000-grit) tooth surfaces for determination of both SBS and SFS. For each enamel surface treatment, 15 specimens were prepared for SBS and 30 specimens for SFS. The staircase method for fatigue testing was then used to determine the SFS of the resin composite bonded to the enamel using 10-Hz frequencies for 50,000 cycles or until failure occurred. Scanning electron microscopy was used to observe representative debonded specimen surfaces and the resin-enamel interfaces. A two-way analysis of variance and the Tukey post hoc test were used for analysis of the SBS data, whereas a modified t-test with Bonferroni correction was used for the SFS data. All adhesives in total-etch mode showed significantly higher SBS and SFS values than those in self-etch mode. Although All-Bond Universal in self-etch mode showed a significantly lower SBS value than the other adhesives, there was no significant difference in SFS values among the adhesives in this mode. All adhesives showed higher SFS:SBS ratios in total-etch mode than in self-etch mode. With regard to the adhesive systems used in this study, universal adhesives showed higher enamel bond strengths in total-etch mode. Although the influence of different etching modes on the enamel-bonding performance of universal adhesives was found to be dependent on the adhesive material, total-etch mode effectively increased the enamel bond strength and durability, as measured by fatigue testing.
The effects of lidocaine or a lidocaine-bupivacaine mixture administered into the infraorbital canal in dogs
Authors: Pascoe Peter J. 
Published: June 2016

Abstract
OBJECTIVE To determine the onset, duration, and extent of regional nerve blocks performed by administration of lidocaine or lidocaine-bupivacaine into the infraorbital canal in dogs.
ANIMALS 6 healthy hound-type dogs.
PROCEDURES Under general anesthesia, stimulating needles were inserted into the gingiva dorsolateral to both maxillary canine (MC) teeth and the maxillary fourth premolar (MPM4) and second molar (MM2) teeth on the treatment side. A reflex-evoked muscle potential (REMP) was recorded from the digastricus muscle after noxious electrical stimulation at each site. After baseline measurements, 1 mL of 2% lidocaine solution or a 2% lidocaine-0.5% bupivacaine mixture (0.5 mL each) was injected into the infraorbital canal (at approx two-thirds of the canal length measured rostrocaudally). The REMPs were recorded for up to 7 hours. The REMP data for the contralateral (untreated control) canine tooth were used to normalize results for all stimulation sites.
RESULTS With both treatments, nerve block for MC teeth on the treated side was achieved by 5 (n = 5 dogs) or 10 (1) minutes after injection, but nerve block for ipsilateral MPM4 and MM2 teeth was successful for only 3 dogs and 1 dog, respectively. Mean duration of nerve blocks for MC teeth was 120 and 277 minutes following injection of lidocaine and lidocaine-bupivacaine, respectively.
CONCLUSIONS AND CLINICAL RELEVANCE Local anesthesia, as performed in this study, successfully blocked innervation of MC teeth, but results for MPM4 and MM2 teeth were inconsistent. This specific technique should not be used during tooth extractions caudal to the MC teeth.
Safety and toxicokinetic profiles associated with daily oral administration of grapiprant, a selective antagonist of the prostaglandin E2 EP4 receptor, to cats
Authors: Rausch-Derra Lesley C. , Rhodes Linda 
Published: June 2016

Abstract
OBJECTIVE To evaluate safety and toxicokinetic profiles associated with daily oral administration of grapiprant, a new analgesic that selectively blocks the prostaglandin E2 EP4 receptor, to cats.
ANIMALS 24 healthy domestic shorthair cats (12 males and 12 females).
PROCEDURES Cats were randomly assigned (3 of each sex/group) to receive a placebo capsule or grapiprant at 3, 9, or 15 mg/kg, administered PO once daily for 28 days, beginning on day 0. Food consumption and behavior were observed daily, body weight was measured weekly, and clinicopathologic tests were performed on blood and urine samples collected on days −7, 14, and 25. Blood samples for toxicokinetic analyses were collected after treatment on days 0 and 27. Cats were euthanized on day 28, and full necropsies and histologic evaluations were performed.
RESULTS Grapiprant rapidly reached peak serum concentrations and maintained substantial concentrations throughout the 28-day period. By day 27, maximum serum concentrations ranged from 683 ng/mL to 4,950 ng/mL, which were attained by 1 to 4 hours after administration. Serum half-lives on day 27 ranged from approximately 2 to 14 hours (median, approx 5 to 6 hours). Grapiprant was well tolerated, and no adverse effects were detected at doses ≤ 15 mg/kg. No significant effects of grapiprant were identified on body weight, food consumption, clinicopathologic variables, or gross or histologic necropsy findings.
CONCLUSIONS AND CLINICAL RELEVANCE Results suggested the safety of daily oral administration of grapiprant to cats. Additional studies are needed to evaluate the efficacy of grapiprant for treatment of cats with osteoarthritis.
Assessment of the effects of dalteparin on coagulation variables and determination of a treatment schedule for use in cats
Authors: Schönig Jette C. , Mischke Reinhard H. 
Published: June 2016

Abstract
OBJECTIVE To determine a treatment protocol for SC administration of dalteparin to cats on the basis of currently available detailed pharmacokinetic data and to assess the effect of SC administration of dalteparin to cats on coagulation variables such as activated partial thromboplastin time (aPTT), thrombin time, and results for thromboelastometry, compared with effects on anti–activated coagulation factor X (anti-Xa) activity.
ANIMALS 6 healthy domestic shorthair cats.
PROCEDURES Cats received 14 injections of dalteparin (75 anti-Xa U/kg, SC) at 6-hour intervals. Blood samples were collected before and 2 hours after the first and second injections on days 1, 2, and 4. Anti-Xa activity was measured by use of a chromogenic substrate assay, aPTT and thrombin time were measured by use of an automated coagulometer, and viscoelastic measurements were obtained with thromboelastrometry.
RESULTS 2 hours after the second injection, the target peak anti-Xa activity range of 0.5 to 1.0 U/mL was achieved in all cats, whereas median trough values remained below this range. Peak anti-Xa activity had only minimal effects on coagulation variables; the maximum median ratio for aPTT (in relationship to the value before the first dalteparin injection) was 1.23.
CONCLUSIONS AND CLINICAL RELEVANCE Results of this study indicated that this treatment protocol resulted in reproducible anti-Xa activity in cats that was mostly within the targeted peak range of anti-Xa activity recommended for humans. Treatment in accordance with this protocol may not require routine coagulation monitoring of cats, but this must be confirmed in feline patients.
Effect of infusion of equine plasma or 6% hydroxyethyl starch (600/0.75) solution on plasma colloid osmotic pressure in healthy horses
Authors: McKenzie Erica C. , Esser Melissa M. , McNitt Sarah E. , Payton Mark E. 
Published: June 2016

Abstract
OBJECTIVE To compare the effects of equivalent volumes of equine plasma and 6% hydroxyethyl starch (600/0.75) solution (hetastarch) administered IV on plasma colloid osmotic pressure (pCOP) and commonly monitored clinicopathologic variables in horses.
ANIMALS 6 healthy mares.
PROCEDURES In a randomized, crossover study, horses were administered hetastarch or plasma (both 10 mL/kg, IV) 18 months apart. The pCOP and variables of interest were measured before (baseline), immediately after, and at intervals up to 96 or 120 hours after infusion. Prothrombin and activated partial thromboplastin times were measured before and at 2 and 8 hours after each infusion.
RESULTS Prior to hetastarch and plasma infusions, mean ± SEM pCOP was 19.4 ± 0.5 mm Hg and 19.4 ± 0.8 mm Hg, respectively. In general, hetastarch and plasma infusions comparably increased pCOP from baseline for 48 hours, with maximum increases of 2.0 and 2.3 mm Hg, respectively. Mean Hct and hemoglobin, total protein, and albumin concentrations were decreased for a period of 72, 96, or 120 hours after hetastarch infusion with maximum decrements of 8.8%, 3.2 g/dL, 1.2 g/dL, and 0.6 g/dL, respectively. Plasma infusion decreased (albeit not always significantly) hemoglobin concentration and Hct for 20 and 24 hours (maximum changes of 1.5 g/dL and 6.6%, respectively) and increased total solids concentration (maximum change of 0.6 g/dL) for 48 hours. Platelet count and coagulation times were minimally affected.
CONCLUSIONS AND CLINICAL RELEVANCE Overall, the hetastarch and plasma infusions comparably increased pCOP in healthy horses for up to 48 hours. Hetastarch induced greater, more persistent perturbations in clinicopathologic variables.
Comparison of the expression, activity, and fecal concentration of intestinal alkaline phosphatase between healthy dogs and dogs with chronic enteropathy
Authors: Ide Kaori , Kato Kazuki , Sawa Yuki , Hayashi Akiko , Takizawa Rei , Nishifuji Koji 
Published: June 2016

Abstract
OBJECTIVE To compare expression, activity, and fecal concentration of intestinal alkaline phosphatase (IAP) between healthy dogs and dogs with chronic enteropathy (CE).
ANIMALS 9 healthy university-owned Beagles and 109 healthy client-owned dogs (controls) and 28 dogs with CE (cases).
PROCEDURES Cases were defined as dogs with persistent (> 3 weeks) gastrointestinal signs that failed to respond to antimicrobials and anti-inflammatory doses of prednisolone or dietary trials, did not have mechanical gastrointestinal abnormalities as determined by abdominal radiography and ultrasonography, and had a diagnosis of lymphoplasmacytic enteritis or eosinophilic gastroenteritis on histologic examination of biopsy specimens. Duodenal and colonic mucosa biopsy specimens were obtained from the 9 university-owned Beagles and all cases for histologic examination and determination of IAP expression (by real-time quantitative PCR assay) and activity (by enzyme histochemical analysis). Fecal samples were obtained from all dogs for determination of fecal IAP concentration by a quantitative enzyme reaction assay.
RESULTS For dogs evaluated, IAP expression and activity were localized at the luminal side of epithelial cells in the mucosa and intestinal crypts, although both were greater in the duodenum than in the colon. Active IAP was detected in the feces of all dogs. Intestinal alkaline phosphatase expression and activity were lower for cases than for controls, and fecal IAP concentration for dogs with moderate and severe CE was lower than that for dogs with mild CE.
CONCLUSIONS AND CLINICAL RELEVANCE Results indicated that dogs with CE had impaired IAP expression and activity. Additional research is necessary to elucidate the role of IAP in the pathogenesis of CE.