bluuebunny/crossref_metadata_2025_split huggingface dataset:
COMMENTS ON SOME OBSCURE OR AMBIGUOUS POINTS OF THE TREATISE DE COMPUTIS ET SCRIPTURIS BY LUCA PACIOLI
Authors: Hernández-Esteve Esteban 
Published: June 2017

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation.
This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, above all, to submit the position and interpretations adopted by the author to open discussion.
Among the various doubtful and obscure points, the following ones are considered in this paper: the contradictions and ambiguities observed by some authors in regard to the treatment of the balance and closing of accounts; the discrepancies shown in several passages of the Treatise which give ground to the hypothesis that this Treatise is actually the result of the juxtaposition of two or more different texts, written at different moments and for different purposes; the particularities of two payment methods of the purchases which Pacioli distinguishes expressly (by ditta and by scritta di banco); some ambiguities regarding the way to keep the accounts with banks and official bodies; various instructions concerning the location of the accounts in the Ledger, the situation of the date, and so on, which seem paradoxical and contradictory; and other ambiguities.
RETROSPECTIVE: PAUL FRANKLIN GRADY
Authors: Andrews Wesley T. 
Published: June 2017

This paper, written by his son-in-law of 37 years, is a collection of anecdotal “folklore” about a man who had a very significant impact on the development of the accounting profession during the “Golden Age of Accounting”. Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail.
The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.
S. PAUL GARNER: ACCOUNTANCY'S AMBASSADOR TO THE WORLD
Authors: Previts Gary John , Samson William D. 
Published: June 2017

Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of our academic community. Born in 1910, he studied at Duke University, then briefly as a non degree student at Columbia before teaching and then entering the Ph.D. program at the University of Texas at Austin. At Texas, under the direction of George Hillis Newlove, he focused upon accounting. His interest in history had been kindled by a noted economic historian Earl J. Hamilton, under whom Garner had studied at Duke. His first post doctoral appointment would be his lifelong assignment, as a member of the faculty of what is now the Culverhouse School of Accountancy at the University of Alabama. Starting in 1939 he served as a faculty member, next as department chair, and then for seventeen years, from 1954 to 1971, as dean of the College of Business. His career achievements are many and include being the only person to serve as President of both the American Accounting Association [1951] and the American Assembly of Collegiate Schools of Business [1964–65]. His post-retirement activities identified with the quarter century from 1971 through 1996 permitted members of subsequent generations to benefit from his knowledge and counsel. Garner's work as a scholar, a historian, an institutional developer and a visionary—especially in the area of international relations, are told in this paper. A special appendix, which contains the last known curriculum vita prepared by Garner, is also provided.
Si Monumentum - Requires Circumspice/If You Seek His Monument, Look Around You.
ACCOUNTING ON ENGLISH LANDED ESTATES DURING THE AGRICULTURAL REVOLUTION – A TEXTBOOK PERSPECTIVE
Authors: Edwards John Richard 
Published: June 2017

ABSTRACT
The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods – charge-and-discharge accounting (CDA) and double-entry bookkeeping – that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be used by management and landowners for performance assessment purposes and, following on from that, to reflect on whether the demise of CDA was an inevitable consequence of demands for more useful management information.
Diseño de una suela para calzado femenino casual bajo parámetros de liviandad
Authors: Vélez López Juliana , Valderrama Mejía Sebastián , Castaño Rivera Patricia , Páramo Velásquez Camilo Andrés 
Published: June 2017

La mujer actual se desarrolla en diferentes ámbitos, en los cuales se conjuga la excelencia profesional con la presentación personal. En este último aspecto el calzado es un elemento fundamental e indispensable. Con el propósito de ofrecer a la mujer no sólo un calzado estéticamente aceptable, sino también liviano y flexible, se desarrolló este trabajo en dos etapas: la primera validó la necesidad de diseñar zapatos cómodos y estéticos para la mujer actual, por medio de una encuesta a 50 mujeres de diferentes profesiones, que realizan largos desplazamientos en su rutina diaria y a las cuales se les contabilizó el número de pasos que regularmente ejecutan en el día, por medio de una banda de ajuste inteligente. Como resultado, se identificó que la altura del tacón del calzado y el número de pasos en el día son los factores relevantes que influyen en el nivel de dolor de los pies de estas mujeres al final de la jornada. De esta forma, en una segunda etapa se diseñó un calzado casual femenino ergonómico, que mitigue el dolor y que combine el desarrollo de una suela novedosa y unzapato característico de una empresa comercial
“El tratamiento de los occitanismos en los diccionarios del español”
Authors: García Aranda M. Ángeles 
Published: June 2017

Fecha de recepción: 6 de marzo de 2012.Fecha de aceptación: 17 de mayo de 2013. El presente trabajo tiene como objetivo mostrar el tratamiento que han recibido las voces procedentes del sur de Francia en la lexicografía del español; esto es, se propone trazar la historia de los préstamos occitanos en español a partir de la información contenida en los tesoros lexicográficos del español publicados en los últimos años, en las diferentes ediciones del Diccionario de la lengua española, de la Real Academia Española, y en diferentes repertorios etimológicos.
Problems of Argumentation in Medieval Armenian Philosophy
Authors: HOVHANNISYAN Hasmik 
Published: June 2017

None of the medieval Armenian thinkers left a complete piece on argumentation theory. However, argumentation problems and the practical realization of requirements of the theory of argumentation were enormous part of Armenian philosophers’ works. They discussed argumentation problems mostly from object-language rather than meta-language prospective. This research focuses on the works of three mediaeval thinkers: Yeznik Koghbacy (IV-V), David Anhaght (The Invincible, V), Grigor Tatevatsi (XIV-XV). In their theoretical heritage the examination of argumentation issues and coverage can be regarded as the most significant stages of history of Armenian argumentation theories, the interpretation of which first of all aims to accomplish the following problems:

Present the argumentation doctrines of each chosen philosopher as a complete idea of the theory of argumentation.
Complete the critical analysis of the theoretical heritage of the examinee philosophers.
Clarify the most important stages of history of Armenian argumentation doctrines.
Thereby increase the possibility of including history of Armenian argumentation theories in universal history.

The history of each theory can be perceived and properly appreciated from the perspective of that theory’s modern level of development. Considering that fact this research reconstructs the models of syntax and semantics of the language of argumentation.
Factores psicosociales que influyen en el desempeño académico
Authors: Romero Holguer 
Published: June 2017

A fin de descifrar la frustración en los estudiantes universitarios en la actualidad, se investiga las razones para la deserción de su carrera, se acostumbra culpar a quienes influyeron directamente en la toma de decisiones, a los padres con sus infortunios de anhelos profesionales, a profesores con sus propios conflictos y fracasos no superados, falta de preparación, a falta de estructuración en los planteles educativos, sin un organigrama definido donde exista una simple luz guía para su futuro incierto. No existe un andamiaje publicitario de Universidades ni carreras; el estudiante secundario se sumerge en un nuevo habitad sin las respectivas herramientas, sin el conocimiento adecuado, para desfallecer en un contexto hostil. Existen estudiantes que terminan su carrera por fuerza de voluntad pero no por vocación; memoristas sin razonamiento que fracasan cuando la sobreprotección de los maestros paternalistas se queda dentro de las aulas universitarias. Los motivos para quedarse y vencer son diversos, cada estudiante tiene su contexto vivencial, desarrolla su propia personalidad, su forma de tomar los obstáculos, aprendiendo a ser feliz; el objetivo principal de este trabajo es: Definir la condición psicológica de los estudiantes de la Universidad para desarrollar un perfil óptimo en el futuro desempeño profesional.AbstractIn order to decipher the frustration on college students today, we investigate the reasons for thedesertion of his career, it is customary to blame those who directly influenced the decision making parents with their professional aspirations woes, teachers with their own conflicts and unsurpassed failures, lack of preparation, lack of structuring in educational institutions without a defined organization where there is a single guiding light for their uncertain future. There is no advertising scaffolding Universities and careers, the high school student is immersed in a new habitat without the necessary tools, without the proper knowledge to falter in such a hostile environment. There are students completing their willpower race but not by vocation but reasoning memoirists fail when teachers paternalistic overprotection stays within university classrooms. The reasons to stay and overcome are different, each student has their experiential context, develops its own personality, his way of taking the obstacles, learning to be happy, the main objective of this work is: Define the psychological condition of students University to develop an optimal profile in the future professional.
Bacopa Monnieri: A Wonder Drug Changing Fortune of People
Authors: Rai Kriti , Gupta Nirmala , Dharamdasani Lakshya , Nair Pallavi , Bodhankar Prerna 
Published: June 2017

In recent times, the use of herbal products has increased enormously across the globe. Numerous natural products such as those isolated from plants have been evaluated as therapeutics for the treatment of variety of diseases. Bacopa monnieri also referred to as water hyssop and “Brahmi,” has been used in the Ayurvedic system of medicine since time immemorial. It belongs to the family Scrophulariaceae and is an annual creeping plant found in wet, damp, and marshy areas. Phytochemical analysis of BM extracts revealed the presence of various biochemical compounds such as alkaloids, bacosides, flavonoids, glycosides, triterpenoids and saponins etc. The major therapeutic chemical constituents of this plant identified through various researches are the triterpenoids saponins, bacosides. Bacoside A has been recognized as the chief component responsible for therapeutic effects. BM is conventionally used for diverse ailments, but is best known as memory enhancer. A vast range of studies using methanolic and ethanolic extracts of BM have shown its effect in treatment of wide range of diseases like diabetes, depression, cancer, inflammation etc. BM appears to demonstrate low toxicity in various rat, mice models including humans however, long-term studies of toxicity in humans still need to study in great details. This review focuses on the studies that have traced both pharmacological and phytochemical properties of plant Bacopa monnieri covering wide range of its effect on anti- depression, anti-inflammatory, anti-oxidative amongst many others which can surely help in betterment of mankind.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 127-132
Antibacterial Effects of Thuja Leaves Extract
Authors: Sah Shiv Nandan , Regmi Sunil , Tamang Man Kumar 
Published: June 2017

Various medicinal plants are common in use in Nepal for the treatment of different diseases. Nowadays, drug resistance has emerged as a major problem for various infections, in such case plants can be used as alternative for the production of new antimicrobial agents. Thuja (in Nepali: dhupi) is a small evergreen genus of the Cupressaceae family. This species is widely cultivated as a common ornamental plant in Nepal and India. This study examined the antibacterial activity of Thuja leaves extract on gram positive (Staphylococcus aureus and Streptococcus spp.) and gram-negative bacteria (E. coli and Pseudomonas aeruginosa). Thuja leaves were collected from different localities of Dharan, and dried under shade for 10 days. They were then grinded using mechanical grinder. Leaf extract (oleoresin) was obtained by soxhlet extraction technique using mixture of Ethyl acetate, Ethanol and chloroform in the ratio 40:30:30 as the solvent. The antibacterial activity of Thuja oleoresin was tested using both Agar well diffusion as well as disc diffusion technique. Minimum Inhibitory Concentration(MIC) was determined by agar well diffusion on MHA plates. Thuja oleoresin showed distinct antibacterial activity towards all four isolates on both agar well and disc diffusion methods. MIC for Pseudomonas aeruginosa and Streptococcus spp. was found to be 12.5 µl whereas for E. coli and Staphylococcus aureus, MIC was 25 µl. Thus from our results, it is concluded that Thuja leaves have antibacterial effects and can be a potential source for production of antibacterial drugs.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 256-260
Barriers of Research Utilization in Nursing Practices in Public Hospitals in Lahore, Pakistan
Authors: Kousar Roubina , Kousar Robina , Azhar Muhammad , Waqas Ali , Gilani Syed Amir 
Published: June 2017

Aim: The aim of this study was to assess the barriers of research utilization among nurses of public hospitals Lahore, Pakistan. Methodology: Descriptive cross sectional study was used. This study was conducted among nurses of Mayo Hospital Lahore and Lady Aitchison Hospital Lahore. The data was collected through simple random sampling from 245 registered nurses from both hospitals. The questionnaire of barriers to research utilization developed by Funk et al. (1993) was used. Result: The current study results show that nurses didn’t utilize the research in practices. Non-supportive organization, colleagues, inadequate facilities, insufficient time, nurse feels she has no authority to change patient care procedure, research factor and nursing factor is the main barrier of research utilization. In the future nurses should come on a paradigm of research. Conclusion: This reveals that management should increase the focus on nurse’s knowledge and facilities about research utilizationInt. J. Appl. Sci. Biotechnol. Vol 5(2): 243-249
Assessing the Construct Congruence of the RN Comprehensive Predictor and NCLEX-RN Test Plan
Authors: Liu Xin , Mills Christine 
Published: June 2017

Background:

The 2013 NCLEX-RN
®
test plans specified an underlying general entry-level nursing ability encompassing all the tested specific categories and subcategories, as indicated by a second-order factor structure. This study attempted to verify this hierarchical factor structure in real data.

Method:

Data from the RN Comprehensive Predictor
®
2013 assessment, developed by Assessment Technologies Institute using the 2013 NCLEX-RN test plans, were used to test the entry-level nursing ability second-order factor structure by a confirmatory factor analysis technique.

Results:
The results indicated a good fit of the proposed factor model to the RN Comprehensive Predictor 2013 assessment data.

Conclusion:

The verified second-order factor structure provides evidence for the existence of the general entry-level nursing ability, which has important theoretical implications to the development and testing of a nursing instrument or theory in nursing science research. In addition, the verified congruent factor structure provides strong evidence for the construct validity of the RN Comprehensive Predictor 2013 assessment. [
J Nurs Educ.
2017;56(7):412–419.]
The Evolution of a Writing Program
Authors: White Bonnie J. , Lamson Karen S. 
Published: June 2017

Background:
Scholarly writing is required in nursing, and some students are unable to communicate effectively through writing. Faculty members may struggle with the grading of written assignments. A writing team, consisting of a nursing faculty member, the school of nursing library liaison, and members from academic support services, implemented strategies including workshops, handouts, and use of exemplars to improve student writing and to provide support to faculty. Few students sought help from the writing team.

Method:
An online writing center within the existing learning management system was developed to address nursing students' and faculty's scholarly writing needs. The writing center includes guides, tutorials, and exemplars.

Results:
Anecdotal evidence indicates the use of the writing center during afternoons and evenings and prior to due dates of written assignments.

Conclusion:

Online writing resources were used more frequently than face-to-face support. Further research is needed to evaluate the effectiveness of the program. [
J Nurs Educ.
2017;56(7):443–445.]
Structural and Mechanistic Implications of Rearrangement Frequencies within Human TCRBV Genes
Authors: Yassai Maryam B. , Demos Wendy , Gorski Jack 
Published: June 2017

Abstract
The T cell repertoire is a function of thymic V(D)J rearrangement and of peripheral selection. The mature repertoire embodies TCR sequences that are important for survival and can identify important structural aspects of the TCR. Analysis of the circulating TCRBV19 CD8 T cell repertoire showed that a majority of NDN-encoded CDR3 amino acid motifs start at CDR3 position four, well within the V region. Rearrangement at this position indicates that the DNA hairpin loop is not opened at the position adjacent to the recombination signal sequence, but rather is trimmed back three or more bases. In this article, we show that the rearrangement frequency distribution within the V region reveals selection on CDR3 position four. The selection is already established in single-positive CD8 thymocytes. Crystal structures reveal a possible basis for this selection due to the location of this residue in a bend that positions the remaining portion of CDR3 to interact with the peptide and MHC. Examination of other TCRBV families also shows selection for rearrangement within the V region of a number of genes and for CD8 and CD4 cells. The exact profile of rearrangement within the V region appears to be V gene specific. The frequent observation of side chains associated with turn motifs at CDR3 positions three and four fits with the structural need for a bend. The data are discussed in terms of the generation of a structural turn motif, the rearrangement mechanism, and selection of the repertoire on the peptide and MHC.
Alterations in the Thymic Selection Threshold Skew the Self-Reactivity of the TCR Repertoire in Neonates
Authors: Dong Mengqi , Artusa Patricio , Kelly Stephanie A. , Fournier Marilaine , Baldwin Troy A. , Mandl Judith N. , Melichar Heather J. 
Published: June 2017

Abstract
Neonatal and adult T cells differ in their effector functions. Although it is known that cell-intrinsic differences in mature T cells contribute to this phenomenon, the factors involved remain unclear. Given emerging evidence that the binding strength of a TCR for self-peptide presented by MHC (self-pMHC) impacts T cell function, we sought to determine whether altered thymic selection influences the self-reactivity of the TCR repertoire during ontogeny. We found that conventional and regulatory T cell subsets in the thymus of neonates and young mice expressed higher levels of cell surface CD5, a surrogate marker for TCR avidity for self-pMHC, as compared with their adult counterparts, and this difference in self-reactivity was independent of the germline bias of the neonatal TCR repertoire. The increased binding strength of the TCR repertoire for self-pMHC in neonates was not solely due to reported defects in clonal deletion. Rather, our data suggest that thymic selection is altered in young mice such that thymocytes bearing TCRs with low affinity for self-peptide are not efficiently selected into the neonatal repertoire, and stronger TCR signals accompany both conventional and regulatory T cell selection. Importantly, the distinct levels of T cell self-reactivity reflect physiologically relevant differences based on the preferential expansion of T cells from young mice to fill a lymphopenic environment. Therefore, differences in thymic selection in young versus adult mice skew the TCR repertoire, and the relatively higher self-reactivity of the T cell pool may contribute to the distinct immune responses observed in neonates.