bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corresponsabilidad familiar, prácticas organizacionales, equilibrio trabajo-familia y bienestar subjetivo en Chile
Authors: Jiménez Figueroa Andrés , Gómez Urrutia Verónica 
Published: April 2017

El estudio de la corresponsabilidad familiar ha adquirido una mayor relevancia en Chile. Investigaciones sugieren que desde los sectores público y privado se requieren distintas iniciativas orientadas hacia la implementación de políticas públicas que favorezcan esta inclusión. El panorama laboral mundial ha cambiado considerablemente en los ámbitos social, económico y familiar, exponiéndose la necesidad de reorganizar la distribución de las responsabilidades laborales entre hombres y mujeres. Como contribución a su discusión, se analiza aquí los principales antecedentes, y se plantea la necesidad de revisar las políticas públicas, aplicar las medidas en el ámbito organizacional e investigar nuevas medidas apropiadas a Chile como medios para mejorar la calidad de vida laboral en el país. DOI: http://dx.doi.org/10.22518/16578953.181
Visiones críticas en torno a los deportes a fines del siglo XIX
Authors: Angelotti Pasteur Gabriel 
Published: April 2017

El presente artículo expone y analiza las críticas de intelectuales del siglo XIX hacia los deportes. Desde campos diferentes del saber (filosofía evolucionista, antropología y economía), Herbert Spencer (1860/1904), Edward Tylor (1881/1973) y Thorstein Veblen (1899/2005) coincidieron en cuestionar la primacía de los deportes sobre las prácticas tradicionales, rituales y folclóricas. Estos autores, sin llegar a los extremos de los ludistas respecto de las máquinas industriales, exaltaron los aspectos desfavorables de los ejercicios físicos, sembrando una semilla de duda que perdura hasta nuestros días. La importancia de conocer tales argumentos radica en la manera en que estos enfrentaron el fenómeno deportivo cuando comenzaba a institucionalizarse en un conjunto novedoso de ejercicios corporales, transformador y, al parecer, generador de bienestar físico y salud. DOI: http://dx.doi.org/10.22518/16578953.183
Globalización, capitalismo financiero y responsabilidad social empresarial: tensiones estructurales
Authors: Barbosa Ramírez David , Medina López Christian , Vargas López Myriam 
Published: April 2017

La globalización y el capitalismo financiero mantienen una relación sinérgica en un contexto global cuyas problemáticas como el deterioro medioambiental, la inequidad social, las crisis económicas y la corrupción, se agudizan. La responsabilidad social empresarial emerge como un mecanismo que busca mitigar algunos de estos problemas, aun cuando su eficacia e impacto hoy en día son cuestionados. El sistema del cual forman parte la globalización, el capitalismo financiero y la responsabilidad social, enfrenta en la actualidad una serie de tensiones estructurales que aporta en el análisis, comprensión y solución de las dificultades referidas. En el presente artículo se identifican y analizan cuatro de las tensiones estructurales en alusión. DOI: http://dx.doi.org/10.22518/16578953.186
Efectos de la anomia, alienación y confianza en la conducta antisocial en jóvenes fuera del sistema escolar y laboral
Authors: Vera Noriega José Ángel , Bautista Hernández Gildardo , Ramírez Zaragoza Manuel 
Published: April 2017

El estudio se propuso establecer la conducta antisocial y delictiva a partir de la percepción de anomia social y psicológica, alienación y confianza en las instituciones en jóvenes que se encuentran fuera del sistema educativo y laboral de Hermosillo (Sonora), México. Los resultados señalan que la anomia psicológica y social, alienación y confianza en las instituciones permiten explicar el 28 % de la variabilidad en la manifestación de la conducta antisocial delictiva. Además, se encontraron tres perfiles que se han denominado adolescentes: a) ajustados, b) alienados y c) desinstitucionalizados. Se concluye que las políticas públicas dirigidas a los jóvenes deben fomentar la confianza y buscar los mecanismos que faciliten a estos la entrada a los sistemas educativos formales. DOI: http://dx.doi.org/10.22518/16578953.187
El tomismo analítico en Cracovia y en otros lugares
Authors: Pouivet Roger 
Published: April 2017

En un pequeño libro, publicado en 1997, Après Wittgenstein, saint Thomas** (Pouivet, 1997a), he presentado lo que se llama el tomismo analítico*** en el dominio de la filosofía de la mente. Aquí, el acento será colocado sobre otro aspecto del tomismo analítico, más esperado tal vez, su lugar en la filosofía de la religión. No se trata de la filosofía medieval. Conviene más bien hablar de una modesta contribución a la historia de la filosofía del siglo XX. El tomismo analítico ha tomado dos formas. La primera le fue dada por los filósofos polacos del Círculo de Cracovia en los años treinta. La segunda se comenzó en Gran Bretaña en los años cincuenta, con Elizabeth Anscombe, Peter Geach o Anthony Kenny. Se desarrolla hoy principalmente dentro de la filosofía de lengua inglesa. A pesar de su carácter contemporáneo, el tomismo analítico ha preservado el espíritu de los problemas filosóficos planteados por el Aquinate, sin por lo tantoligarse a lo escrito. Neotomismo y filosofía DOI: http://dx.doi.org/10.22518/16578953.192
The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making
Authors: Myers Noah , Starliper Matthew W. , Summers Scott L. , Wood David A. 
Published: April 2017

SYNOPSIS
Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers' perceptions of information credibility and managerial decision making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they are not more likely to find simple mathematical errors embedded in shadow IT costing reports relative to non-shadow IT reports. This suggests that although concerned about shadow IT systems, managers still do not exercise sufficient care in evaluating reports created using these systems. The results of our study should prove informative as shadow systems become more prevalent in organizations.
Data Availability: Contact the authors.
The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis
Authors: Aghazadeh Sanaz , Peytcheva Marietta 
Published: April 2017

SUMMARY
We conduct a post-implementation research analysis of AS4, a standard guiding voluntary audits of material weakness (MW) remediation disclosures, to understand the reasons for the scarcity of AS4 audits in practice. We use multiple methods (experiments, comment letter analysis, and surveys) to understand the perspectives of key stakeholders. We find that regulators' expectations of the use of the standard did not come to fruition because an equilibrium market for active use of the standard could not be achieved; that managers desire to engage in AS4 audits for the riskier MWs but do not expect the associated costs to be high; and that auditors are reluctant to audit riskier MWs and would charge a considerable risk premium. Finally, we find that investors value AS4 audits, especially for riskier MWs, and find value in an AS4 audit for those risky MWs beyond that of the year-end audit. The overall findings of our study indicate that a mismatch in the cost-benefit functions of the key stakeholders led to a lack of AS4 audits. Our findings are important given the high costs associated with auditing standards development and approval.
The Not So Pokey Hokies
Authors: Adams Mollie T. , Inger Kerry K. , Meckfessel Michele D. 
Published: April 2017

ABSTRACT
“The Not So Pokey Hokies” is a running club comprised of runners based on real people who participate in a wide range of running activities including charitable race participation, not-for-profit running organization management, nationally competitive racing, pacing, competitive team membership, coaching, and collegiate sports. This case requires students to identify tax issues related to the running club members' running activities and address the issues using tax research skills. Each runner in the case is based on a real person and is presented as a separate scenario with some common concepts across the scenarios. Specific concepts included are hobby versus for-profit activity classification, independent contractor versus employee role classification, income recognition, expense deductibility, charitable contribution deductions, and athletic scholarship taxation. The modular nature of the case allows the instructor to assign specific tax issues or entire scenarios, depending on the nature of the class. As the students complete the case, they are required to use critical thinking to identify and build tax research skills to address the issues. In addition, students gain technical knowledge through exposure to a variety of tax concepts and written communication skills through completion of a written analysis of the case.
The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight
Authors: Elder Randal J. , Yebba Alfred A. 
Published: April 2017

ABSTRACT
The voters in Roslyn, New York inadvertently funded a multi-year embezzlement of $11 million of school district tax funds. Disguised by exceptional school rankings, and supported through a strong tax base, it was the largest embezzlement of school district funds to occur in the United States. Perpetrated by a school superintendent and his conspirators, initial evidence of the cash fraud was discovered two years prior to a formal investigation; however, a series of cover-ups by board of education members along with substandard audit work allowed the embezzlement to continue. State regulators responded to the crisis with the passage of a series of fiscal reform legislation aimed at improving school district internal control through changes in school district governance, the procurement of independent auditing, and state agency oversight. The case explores the incentives, rationalization, and opportunities for the perpetration and concealment of the Roslyn fraud as well as the overall impact of the state's fiscal reform legislation on New York's independent audit markets and reporting quality. This case is suitable for use in both auditing and governmental and not-for-profit courses.
The Effects of Decision-Aid Design on Auditor Performance in Internal Control Evaluation Tasks
Authors: Murthy Uday S. , Wheeler Patrick R. 
Published: April 2017

ABSTRACT
Independent auditors evaluate internal controls (IC) using internal control questionnaires (ICQs). The Public Company Accounting Oversight Board (PCAOB) recommends that rather than using generic ICQs, auditors should consider using ICQs customized for each audit client. Based on Silver's (1988, 1990) decision-aid design principles and dilution effect research, we hypothesize that the presence of irrelevant task cues in an ICQ decision aid will negatively affect auditors' task performance and that task performance will be positively affected by an ICQ decision aid in which task cues are presented one at a time (directed search) rather than all together (non-directed). We conduct an experiment with practicing auditors as participants who complete an ICQ decision-aid with either few or many irrelevant questions presented all at once or a question at a time. We find partial support for the PCAOB's recommendation, in that participants were more accurate with a directed versus non-directed search ICQ decision aid. Irrelevant cues did not affect accuracy. Although the participants with directed search ICQ decision-aids were more accurate evaluating IC, they were less accurate assessing the overall strength of the IC system and recommending additional testing of IC and transaction details. These findings have important implications for the design and use of decision aids.
Data Availability: Contact the authors.
Okul öncesi eğitim kurumları bahçelerinin incelenmesi
Authors: Orçan Kaçan Maide , Halmatov Medera , Kartaltepe Olcay 
Published: April 2017

Bu araştırma, okul öncesi eğitim kurumları bahçelerinin mevcut özellikleri ve uygulamaları, okullarda nitelikli bahçe olmasının önündeki engeller ve öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanlarını incelemek amacıyla yapılmıştır. Araştırmanın çalışma evrenini 2014-2015 eğitim öğretim yılında Ankara ve Muğla il merkezlerinde bulunan Milli Eğitim Bakanlığı’na bağlı bağımsız anaokulu ve ilkokula bağlı anasınıfında görev yapan okul öncesi öğretmenleri oluşturmuştur. Araştırmanın örneklemini, Ankara ve Muğla il merkezlerinde bağımsız anaokulu ve ilkokula bağlı anasınıfında görev yapan 56 okul öncesi öğretmeni oluşturmuştur. Araştırma, genel tarama modelinde olup, veri toplama aracı olarak öğretmenlerin okul bahçelerine ilişkin görüşlerinin incelenmesi amacıyla ilgili yurt içi ve yurt dışı alan yazın incelenerek araştırmacılar tarafından oluşturulan anket formu kullanılmıştır. Anket formu genel bilgiler, okulların bahçe özellikleri ve uygulamaları, okullarda bahçe olmasının önündeki engeller ve öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanları bölümlerinden oluşmaktadır. Araştırmanın amacı doğrultusunda elde edilen verilerin analizinde; betimsel istatistiksel yöntemlerden frekans ve yüzde dağılımları kullanılmıştır. Araştırma sonucunda, okulların yarsının bahçeye sahip olduğu, okul bahçelerinin çoğunda otlar, yabani habitat ve süs bitkilerinin yetiştiği, öğretmenlerin yarıdan fazlasının okul bahçesini etkinlikler için kullandığı ve bu etkinliklerin çoğunlukla oyun, hareket, fen ve alan gezisi etkinlikleri olduğu belirlenmiştir. Ayrıca okullarda nitelikli bahçe olmasının önündeki engeller çoğunlukla bütçe yetersizliği ve alan yetersizliği olarak belirtilirken öğretmenlerin bahçe ile ilgili katılmak istedikleri mesleki eğitim alanlarının okul öncesinde bahçe temelli öğretim, dış mekân sınıf yönetimi, bahçede dil ve matematik eğitimi konuları başta olmak üzere beslenme eğitiminde bahçe kullanma, bahçede bilim ve İngilizce eğitimi olduğu görülmüştür.
TREINAMENTO DOS COLABORADORES E GESTÃO À VISTA PARA UMA BENEFICIADORA DE ARROZ
Authors: Soares André Ricardo , Oliveira Bruna Rodrigues , Pinto Gabriela Hauke Rodrigues , Zangrandi Patricia De Carvalho , Aquino Sabrina De Cássia Limongi , Conceição Thais Garcia 
Published: April 2017

Este estudo utiliza-se dos fundamentos da Gestão de Produção para a otimização dos processos de uma Beneficiadora de Arroz, focando no treinamento dos seus colaboradores e no controle de estoques através da Gestão à Vista. A Beneficiadora faz parte de uma empresa verticalizada que opera desde a plantação, colheita, secagem, estocagem, beneficiamento e comercialização. O avanço tecnológico em maquinários e melhoramento de sementes otimizou a parte do plantio e colheita, mas, sendo uma commodity a margem de lucro do arroz é reduzida; através de melhoramentos na parte produtiva do beneficiamento pode-se aumentar a lucratividade da empresa. Sugere-se neste estudo soluções que não necessitam de investimentos elevados, mas podem impactar positivamente na lucratividade e organização da empresa. O ambiente da Beneficiadora não é propício para instalações de computadores devido a poeira e calor, então sugerimos para o controle de estoque Quadros de Gestão à Vista, possibilitando decisões estratégicas para manutenção dos estoques. Sugere-se também o treinamento dos colaboradores em sistema on-the-job training com a padronização dos processos, utilizando e controlando padrões, determinando a sistemática das ações e o seu direcionamento para realização das metas, trazendo o benefício de todas as operações serem descritas detalhadamente de forma que possam ser realizadas por qualquer um dos colaboradores de forma correta e segura; seguindo as etapas da melhoria sugerida, elaborou-se um novo padrão de treinamento para os colaboradores, a fim de criar uma cultura de aprimoramento contínuo, melhorar o ambiente de trabalho e eliminar os desperdícios existentes no processos produtivos e no controle dos estoques.
Acquiring Skills for Academic Success through Project-Based Learning in First-year Engineering
Authors: Peach Brian , Spracklin-Reid Darlene , Bruneau Steve 
Published: April 2017

This paper presents the development of a ballista-themed project that comprises part of the pilot of a redeveloped first-year engineering course at Memorial University. The course aims to teach students to “think like an engineer” and provide them with skills and tools to support them throughout their engineering education. Students learn to use tools such as Microsoft Excel and Matlab through the use of meaningful, yet accessible, technical assignments.Students are acquiring requisite engineering knowledge while developing a skill set that will support further learning. The ballista project requires students to design a simple numerical computer model linking the launch and trajectory of a projectile in order to calculate the launch settings required to hit a series of targets. In preparation for the project, instruction is offered on topics including the conservation of mechanical energy, projectile motion and numerical integration. Students compete using an assembled, moderately sized ballista prototype to launch wooden spheres at a castle-like structure. Student use their computer models along with experiment-based model corrections to account for discrepancies in theoretical and actual trajectories.
Improving ACL Reconstruction Outcomes
Authors: Wilk Kevin E. , Spindler Kurt P. , McCarty Eric , Grooms Dustin , Silbernagel Karin Grävare 
Published: April 2017

Anterior cruciate ligament (ACL) reconstruction is a common and predominantly successful surgical intervention. But are there specific preoperative patient characteristics or intraoperative surgeon decisions that lead to better or worse outcomes? And can understanding brain function changes of patients after ACL reconstruction reveal insights into the ways that postsurgical rehabilitation can be improved to further enhance outcomes? These intriguing and clinically applicable questions are addressed in this webinar titled “Improving ACL Reconstruction Outcomes,” hosted jointly by JOSPT and JBJS. The webinar is based on 2 published research articles—one from JBJS and the other from JOSPT. Participants in this continuing education activity are asked to read both articles carefully before watching the webinar. JBJS co-author Kurt Spindler, MD, discusses findings from a longitudinal analysis that identified certain baseline patient characteristics and intraoperative choices that predicted higher and lower SF-36 Physical Component scores after ACL reconstruction. JOSPT co-author Dustin Grooms, PhD, ATC, shares recently published results of a controlled laboratory study that employed functional MRI to investigate brain-activation differences between patients who did and did not undergo ACL reconstruction. Moderated by Kevin Wilk, PT, DPT, FAPTA, a leading authority on rehabilitation of sports injuries, the webinar includes additional insights from expert commentators Eric McCarty, MD, and Karin Grävare Silbernagel, PT, PhD, ATC.
Dolichoectatic aneurysms of the vertebrobasilar system: clinical and radiographic factors that predict poor outcomes
Authors: Xu David S. , Levitt Michael R. , Kalani M. Yashar S. , Rangel-Castilla Leonardo , Mulholland Celene B. , Abecassis Isaac J. , Morton Ryan P. , Nerva John D. , Siddiqui Adnan H. , Levy Elad I. , Spetzler Robert F. , Albuquerque Felipe C. , McDougall Cameron G. 
Published: April 2017

OBJECTIVEFusiform dolichoectatic vertebrobasilar aneurysms are rare, challenging lesions. The natural history of these lesions and medium- and long-term patient outcomes are poorly understood. The authors sought to evaluate patient prognosis after diagnosis of fusiform dolichoectatic vertebrobasilar aneurysms and to identify clinical and radiographic predictors of neurological deterioration.METHODSThe authors reviewed multiple, prospectively maintained, single-provider databases at 3 large-volume cerebrovascular centers to obtain data on patients with unruptured, fusiform, basilar artery dolichoectatic aneurysms diagnosed between January 1, 2000, and January 1, 2015.RESULTSA total of 50 patients (33 men, 17 women) were identified; mean clinical follow-up was 50.1 months and mean radiographic follow-up was 32.4 months. At last follow-up, 42% (n = 21) of aneurysms had progressed and 44% (n = 22) of patients had deterioration of their modified Rankin Scale scores. When patients were dichotomized into 2 groups— those who worsened and those who did not—univariate analysis showed 5 variables to be statistically significantly different: sex (p = 0.007), radiographic brainstem compression (p = 0.03), clinical posterior fossa compression (p < 0.001), aneurysmal growth on subsequent imaging (p = 0.001), and surgical therapy (p = 0.006). A binary logistic regression was then created to evaluate these variables. The only variable found to be a statistically significant predictor of clinical worsening was clinical symptoms of posterior fossa compression at presentation (p = 0.01).CONCLUSIONSFusiform dolichoectatic vertebrobasilar aneurysms carry a poor prognosis, with approximately one-half of the patients deteriorating or experiencing progression of their aneurysm within 5 years. Despite being high risk, intervention—when carefully timed (before neurological decline)—may be beneficial in select patients.
Deep brain stimulation for Tourette syndrome: a single-center series
Authors: Dowd Richard S. , Pourfar Michael , Mogilner Alon Y. 
Published: April 2017

OBJECTIVETourette syndrome (TS) is a complex neuropsychiatric disorder characterized by multiple motor and phonic tics. While pharmacological and behavioral therapy can be effective in most patients, a subset of patients remains refractory to treatment. Increasing clinical evidence from multiple centers suggests that deep brain stimulation (DBS) of the medial thalamus can be effective in many cases of refractory TS.METHODSThe authors retrospectively reviewed outcomes in 13 patients with refractory TS who underwent medial thalamic DBS performed by their team over a 7-year period. Patients were evaluated by a multidisciplinary team, and preoperative objective assessments were performed using the Yale Global Tic Severity Scale (YGTSS) and Yale-Brown Obsessive Compulsive Scale. YGTSS scores were calculated at visits immediately postoperatively and at the most recent follow-up in patients with a minimum of 6 months of postoperative follow-up. Coordinates of the active DBS contacts were calculated and projected onto each patient's pre- and postoperative images.RESULTSPatients showed an average decrease of 37% (p = 0.0063) in the total tic severity at their first postoperative visit. At their latest visit, their scores achieved significance, decreasing from preoperative scores by an average of 50% (p = 0.0014). The average position of the active contact was noted to be at the junction of the posterior ventralis oralis internus/centromedian-parafascicular nuclei. Device-related complications occurred in 2 patients, necessitating additional surgeries. All patients continued to use the system at last follow-up.CONCLUSIONSThe authors' data are consistent with the small but growing body of literature supporting DBS of the ventralis oralis internus/centromedian-parafascicular thalamus as an effective and relatively safe treatment for severe, refractory TS.