bluuebunny/crossref_metadata_2025_split huggingface dataset:
Armenian Women, Legal Bargaining, and Gendered Politics of Conversion in Seventeenth and Eighteenth-Century Aleppo
Authors: Semerdjian Elyse 
Published: March 2016

AbstractThis article examines the legal bargaining of Armenian women in the dual Armenian and Islamic legal system in Aleppo. This study based on twenty-two cases of Armenian conversion to Islam informs how conversion, while rare, affected women who found themselves suddenly married to Muslim men and mothers of Muslim children. The archives document women who appeared in the sharia court seeking either to remain tied to their religious communities by resisting conversion or to escape unwanted marriages through conversion to Islam. Particular to Aleppo’s courts were Armenian women’s requests for Christian burial rites. This study shows that in some cases the sharia courts offered those converted women a legal option for divorce that was absent in Armenian canon law. The products of these conversions were hybrid Armenian-Muslim families, which challenge the often static presentation of Armenian identity.
The neurotoxic effects of hydrogen peroxide and copper in Retzius nerve cells of the leechHaemopis sanguisuga
Authors: Jovanovic Zorica D. , Stanojevic Marija B. , Nedeljkov Vladimir B. 
Published: March 2016

ABSTRACTOxidative stress and the generation of reactive oxygen species (ROS) play an important role in cellular damage. Electrophysiological analyses have shown that membrane transport proteins are susceptible to ROS. In the present study, oxidative stress was induced in Retzius nerve cells of the leech Haemopis sanguisuga by bath application of 1 mM of hydrogen peroxide (H2O2) and 0.02 mM of copper (Cu) for 20 min. The H2O2/Cu(II) produced considerable changes in the electrical properties of the Retzius nerve cells. Intracellular recording of the resting membrane potential revealed that the neuronal membrane was depolarized in the presence of H2O2/Cu(II). We found that the amplitude of action potentials decreased, while the duration augmented in a progressive way along the drug exposure time. The combined application of H2O2 and Cu(II) caused an initial excitation followed by depression of the spontaneous electrical activity. Voltage-clamp recordings revealed a second effect of the oxidant, a powerful inhibition of the outward potassium channels responsible for the repolarization of action potentials. The neurotoxic effect of H2O2/Cu(II) on the spontaneous spike electrogenesis and outward K+ current of Retzius nerve cells was reduced in the presence of hydroxyl radical scavengers, dimethylthiourea and dimethyl sulfoxide, but not mannitol. This study provides evidence for the oxidative modification of outward potassium channels in Retzius nerve cells. The oxidative mechanism of the H2O2/Cu(II) system action on the electrical properties of Retzius neurons proposed in this study might have a wider significance, referring not only to leeches but also to mammalian neurons.
Planar cell polarity: the Dachsous/Fat system contributes differently to the embryonic and larval stages ofDrosophila
Authors: Saavedra Pedro , Brittle Amy , Palacios Isabel M. , Strutt David , Casal José , Lawrence Peter A. 
Published: March 2016

ABSTRACTThe epidermal patterns of all three larval instars (L1–L3) of Drosophila are made by one unchanging set of cells. The seven rows of cuticular denticles of all larval stages are consistently planar polarised, some pointing forwards, others backwards. In L1 all the predenticles originate at the back of the cells but, in L2 and L3, they form at the front or the back of the cell depending on the polarity of the forthcoming denticles. We find that, to polarise all rows, the Dachsous/Fat system is differentially utilised; in L1 it is active in the placement of the actin-based predenticles but is not crucial for the final orientation of the cuticular denticles, in L2 and L3 it is needed for placement and polarity. We find Four-jointed to be strongly expressed in the tendon cells and show how this might explain the orientation of all seven rows. Unexpectedly, we find that L3 that lack Dachsous differ from larvae lacking Fat and we present evidence that this is due to differently mislocalised Dachs. We make some progress in understanding how Dachs contributes to phenotypes of wildtype and mutant larvae and adults.
IFRS Fundamentals Application in the Process of Enterprise’s Financial Management and Budgeting Improving
Authors: Окороков  , Okorokov V. , Окорокова  , Okorokova E. 
Published: March 2016

The essence of methodological approach to an enterprise’s income and expenses classifier development is
revealed in this paper. This approach takes into account the fundamentals of international financial reporting
standards (IFRS).
Three factors that confirm the fundamental changes in financial management quality in Russia have been
emphasized. The author accentuates that the changes quality strongly depends on company and industry
size, but the financial management culture is developing rather unevenly. In Russia the unambiguous
understanding of the term “real economy” hasn’t been created yet. In some non-production sectors, including
the sports one, which is actively supported at the state level, the management quality is behind the large
state companies. This fact provides a great field of research for young Russian scientists.
In that regard, the evolution of IFRS in Russia is analyzed in this paper. Specific group of companies for
which the reporting use question is critical. In the context of proposed in this work methodical approach to
the development of financial items classifier for the company budgets, the author explains the difference
between the principles of Russian and international financial accounting standards.
It is stated that even today some of the IFRS principles can be used to improve the system of financial
management and budgeting at the enterprises. The author describes the budgeting implementing process
and notes possibilities for using the IFRS principles in the budgeting.
The role of financial items classifier formation in the budgeting implementation process has been analyzed
in this paper. A comparative analysis of budget’s revenue and expenditure versus budget’s cash flow in
conjunction with the IFRS figures has been carried out.
Interpretation of comparative analysis data allows see the reasons for discrepancies between profit and
cash flow. The comparative analysis results have been presented as a summary table. Logical structure and
principles of items grouping are the basis for formation of unified chart of accounts for the enterprise, as well
as for operational and financial budgets development.
Evolution of Nongovernmental Pension Funds in Russia
Authors: Талыкова  , Talykova A. 
Published: March 2016

In this paper the author considers the dynamics and trends of nongovernmental pension funds (NPF)
evolution in Russia in recent years. Statistical data on the NPF number, which is steadily declining, have
been demonstrated; possible causes of this trend have been identified. The author has presented viewpoints
of the financial and social blocks of the RF Government on pension savings preservation and pension
reform continuation. The current situation in the corporatization of nongovernmental pension funds and their
integration into the pension savings safeguard insurance system has been analyzed in this paper. The data
for 2012-2015 on values of the nongovernmental pension funds’ pension savings and pension reserves,
number of insured persons and participants involved in the NPF, average total account values on mandatory
pension insurance (MPI) and nongovernmental pension provision (NPP), pension payments values, number
of pensioners. Comparative data for MPI and NPP market evolution (key figures, rate of increase) have
been presented. The presence of private management companies on MPI market has been analyzed; the
pension savings values in nongovernmental pension funds, private management companies and Pension
fund of the Russian Federation have been compared; reserves for the further development of NPF on the
mandatory pension insurance market have been revealed. On the results of performance indicators analysis
a list of the largest 13 NPF in terms of pension reserves (these are the funds which each has collected on
its accounts more than 1 % of all pension reserves on the market) has been composed. A similar list has
been composed in terms of pension savings — a list of the largest 20 NPF, which each has collected on
its accounts more than 1 % of all NPF’s pension reserves. The funds indicators from these lists have been
compared with the data from all other NPF, regularities differences in NPP and MPI lists have been revealed.
Based on identified trends the author makes forecasts on the nongovernmental pension funds development
in each presence segment.
Receivables Management
Authors: Тарасова  , Tarasova E. 
Published: March 2016

The paper is devoted to problems of real economy organizations’ receivables management. The increasing
of receivables management urgency owing to a sharp decrease of possibilities on external financial
resources attracting for corporate purposes in recent years. In this paper different interpretations of the
receivables concept and the author’s point of view have been considered, recommendations on the
receivables management, arising from a current (main) activity, which associated with the sale of goods,
works and services produced or provided by organization are given. Steps of the receivables management,
approaches to its analysis for preceding report periods, the planning of receivables, standard and alternative
methods of the receivables management are listed in this paper too.
Budget Model Formation Tools for Activity and Project-Based Budgeting
Authors: Траченко  , Trachenko Marina , Мищенко  , Mishchenko L. 
Published: March 2016

Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important
trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for
directions of the activity-based and project-based budgeting, have characterized these directions’ budget
models and revealed their specific features. The main specific features of activity-based budgeting model
are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business
processes’ budget items with key performance indicators and balanced scorecards (thus the model focused
on strategy), simultaneous incorporation of financial indicators describing a business process into the
budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project
budgets, and a number of other specific features. The most important particulars of the project-based
budgeting model is the integration of master budgets, operational and support budgets with project budgets
within a budget model, the use of project budgets as a link between project management and budgeting
as a management technology, and others particulars. The paper authors have developed a tool for the
ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model
formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The
algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers
control the expenses of all CFR by certain business processes and items. The second one is the algorithm
for the more detailed ABB model formation based on the budgets of business processes that are structured
for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB
model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics.
It has been proposed to use a standard project budget a as a tool to solve the problem of matching the
individual projects implementation time with the budget period. The standard budget is developed for the
project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a
certain budget period.
Photovoice: implicações do método colaborativo para as pesquisas em Educação Física e Saúde
Authors: Marques Bruna , Miranda Maria Luiza 
Published: March 2016

O objetivo do estudo foi mapear o uso de Photovoice (PV) nas pesquisas em saúde ao longo do tempo, e compreender as implicações para as investigações na área da Educação Física (EF). Foram analisados 111 resumos de periódicos indexados no banco de dados da CAPES. Os resultados indicam um expoente crescimento da abordagem PV nos estudos em Saúde Pública e nas disciplinas afins, como a EF. As investigações no campo demonstram a interface com a Promoção e Educação em Saúde e evidenciam um momento de valorização das metodologias participativas e do referencial teórico das Ciências Sociais. Explicitando a necessidade de reflexões teóricas- metodológicas nas investigações qualitativas desenvolvidas na EF no cenário nacional.
Leveraging Experienced Consumers to Attract New Consumers: An Equilibrium Analysis of Displaying Deal Sales by Daily Deal Websites
Authors: Subramanian Upender , Rao Ram C. 
Published: March 2016

Daily deal websites help small local merchants to attract new consumers. A strategy adopted by some websites is to continually track and display the number of deals sold by a merchant. We investigate the strategic implications of displaying deal sales and the website’s incentive to implement this feature. We analyze a market in which a merchant offering an experience good is privately informed of its type. Whereas daily deals cannibalize a merchant’s revenue from experienced consumers, we show that, by displaying deal sales, the website can transform this cannibalization into an advantage. Displaying deal sales can leverage discounted sales to experienced consumers to help a high-quality merchant signal its type and acquire new consumers at a higher margin. Signaling is supported through observational learning from displayed deal sales since it reveals how experienced consumers respond to the deal. Nevertheless, the website may not implement this feature if signaling entails too much distortion in the merchant’s deal price. We also find that it can be optimal for the website to offer the merchant an up-front subsidy, but only if the website displays deal sales. Our analysis leads to managerial insights for daily deal websites. This paper was accepted by J. Miguel Villas-Boas, marketing.
Cognitive interviewing techniques used in developing questionnaires on functional electrical stimulation in spinal cord injury
Authors: Triccas Lisa Tedesco , Donovan-Hall Maggie , Burridge Jane , Ellis-Hill Caroline , Dibb Bridget , Rushton David 
Published: March 2016

Background/Aims: This paper illustrates the application of a technique, cognitive interviewing, which was used in the development of three questionnaires to determine the views of use of functional electrical stimulation by people with spinal cord injury, health care professionals and researchers working in spinal cord injury. Methods: Three questionnaires for the three populations were developed in order to explore views about the current and future use of functional electrical stimulation. The questionnaires were reviewed and discussed by the team. Cognitive interviews were carried out at participants' homes, university or workplace and each interview lasted a mean time of 65 minutes. The interviewer used ‘think aloud’ techniques. They were transcribed and analysed using content analysis. Results: Twelve participants (four people with spinal cord injury, four health care professionals and four researchers) from across the United Kingdom took part. The process identified several areas for modification, including clarification of words, format and legibility of questions, changes to sections, and the layout of the questionnaires. Conclusions: Cognitive interviewing ensured that the questionnaires were readable, clear and relevant, unambiguous and related to current clinical practice and research. The technique resulted in good quality questionnaires with enhanced patient-centred language.
Understanding how to interpret ECGs in primary care
Authors: Richley David 
Published: March 2016

Electrocardiograms (ECGs) are commonly performed in primary care. The interpretation of ECGs can be difficult. David Richley provides an insight into the skills required, tips on how to approach interpretation and when to refer Electrocardiograms (ECGs) are ideally suited to being performed in primary care. However, the interpretation of ECGs is difficult. It can be tempting to use a computer-generated report; although these cannot be relied on to provide an accurate diagnosis. Practices can choose to send their ECGs for interpretation elsewhere, or they may decide to interpret in house. It is not feasible or necessary for primary care staff to be skilled at the recognition of every abnormal ECG pattern and to be able to diagnose the rarest syndromes. However, it is important that the patient with suspected or possible heart disease is managed appropriately. Practice nurses who are trained to interpret ECGs in primary care should ensure they report enough to maintain their skills.
Visual Impact Assessment of Free Standing Billboards in the Road Landscape near Elektrėnai (Lithuania)
Authors: Kamičaitytė-Virbašienė Jūratė , Samuchovienė Ona , Radvilavičius Rokas 
Published: March 2016

Abstract
Free standing billboards (FSBs) have a significant negative visual impact on landscape. In majority of foreign countries the construction of FSBs is regulated by various legal instruments, guidelines, and control manuals. In Lithuania the construction of FSBs considering visual impact is poorly regulated by juridical and spatial planning means. Considering this situation methodological guidelines for regulation of FSB construction taking into account their visual impact were created. The guidelines are a part of the Landscape Guidelines for the Roads and Railways of National Significance [10] which is a manual set to fulfil the requirements of the European Landscape Convention [4] to broaden the knowledge on this subject and to integrate landscape issues into all matters that influence the state and the future of landscape. The aim of the article is to show the possibilities of application of the guidelines by performing visual impact assessment of FSBs in the road landscape near the town of Elektrėnai on one of the main highways of Lithuania: A1 Vilnius-Kaunas-Klaipėda. The proposed stages of FSB visual impact assessment are the following: analysis of landscape spatial structure designating visual spaces perceived from separate road sections; analysis of FSB layout possibilities designating visual spaces protected from FSB construction and visual spaces as FSB construction areas; establishment of possible visual contrast level of FSB, and establishment of FSB location in visual space and visual contrast character according to the Identity Index context (Similarity, Identity, Difference Index) theory and results of evaluation of aesthetic potential of the visual space. In the performed research we used the possibilities of spatial data management and analysis of geographic information systems (GIS) and basically implemented the first three stages of FSB visual impact assessment. The fourth stage was not implemented because it deals mainly with technical issues of FSBs. We tried to solve questions that are most important on the level of spatial planning when developing special plans for FSB construction.
The Local–Global Tendencies in Serbian Contemporary Architecture
Authors: Milašinović Marić Dijana , Marić Igor 
Published: March 2016

Abstract
The article considers the architectural works designed and realized in contemporary Serbian architectural practice in the context of questions and thinking about local-global but also of visible tendencies and dilemmas, that the architects deal with in smaller local environments like in Serbia, from the position of architectural historians, theoreticians and critics. The multi-layered, often vague double meaning and nuanced ties and interpretations of the mentioned relationships will be traced in the works of such important Serbian architects as I. Antić, M. Jovanović, B. Petrović, D. and M. Marušić, S. Krunić, I. Marić, B. Mitrović, I. Rašković, who were chosen in order to trace the line of development of the relationship between the local and global during 1950 ‒ 2000, the period which was also marked by turbulent social and political changes.
The Directions of Formal Expression in Latvian Contemporary Architecture in the Context of the Synthesis of the Arts
Authors: Rukmane-Poča Ilze , Leitāne-Šmīdberga Linda 
Published: March 2016

Abstract
Different types of formal expression can be found in the modern architecture of the 21st century - in publications, internet resources and in the generalizations of critics. In the context of the synthesis of arts the styles of sculptural architecture and surface architecture are noteworthy. Characteristics of this synthesis are also noticeable in kinetic architecture where the styles of surface kinetic architecture and sculptural kinetic architecture are distinguished. The genesis of images of buildings constructed in these styles is the result of the synthesis of arts; it reflects the development of historical styles as well as the ways of formal expression and their influences in the end of the 20th century and in the 21st century. This paper provides an analysis of constructed objects and proposals put forth in architectural competitions in Latvia’s 21st century modern architecture.
International Comparison of High-Technology Manufacturing and Knowledge-Intensive Services in the EU
Authors: Auziņa-Emsiņa Astra 
Published: March 2016

Abstract
High-technology industries that apply the most advanced and cutting edge technologies are frequently analysed as an opposite to low-technology industries. Following a similar approach, services are subdivided by knowledge-intensity into two major dichotomic groups: knowledge-intensive services and less knowledge-intensive services. The aim of the research is to evaluate how these industries perform in reality, whether these industries have the largest value added and highest efficiency and productivity level as it is believed by theory and various policy documents.
Financial Leverage and its Determinants in Companies Producing Electricity from Wind Resources in Latvia
Authors: Bobinaite Viktorija 
Published: March 2016

Abstract
The paper aims to analyse the development of the financial leverage and its determinants in companies producing electricity from wind resources in Latvia during 2005-2012. The financial ratio technique is used to compute the financial leverage in the companies and the regression analysis method is employed to determine the relationships between variables. The results of the analysis revealed that wind electricity generating companies use substantial share of debt and the financial leverage is increasing. Statistically significant relationships were found between the financial leverage and profitability of companies, their growth opportunities, collateral value of assets, size of the company and an effective tax rate. Results will be used to construct weighted average cost of capital (WACC) for the economic assessment of investment into wind electricity sector in Latvia.