bluuebunny/crossref_metadata_2025_split huggingface dataset:
ACCOUNTING FOR INTERNED JAPANESE-AMERICAN CIVILIANS DURING WORLD WAR II: CREATING INCENTIVES AND ESTABLIHING CONTROLS FOR CAPTIVE WORKERS
Authors: Tyson Thomas N. , Fleischman Richard K. 
Published: June 2017

On February 19, 1942, following the attack on Pearl Harbor and the declaration of war against Japan, President Roosevelt issued Executive Order 9066 which empowered the Secretary of War to exclude “any and all persons” from designated areas in the United States. Shortly thereafter, some 120,000 civilians of Japanese descent were prohibited from living, working, or traveling on the West Coast. By October 1942, over 100,000 “evacuees” were relocated and confined to ten remote internment camps for the duration of the war.
The War Relocation Authority (WRA) administered these camps and had the responsibility to feed, house, educate, and provide employment for the evacuees. This article describes the WRA's use of accounting information and situates the role of accounting within a labor-process framework. It initially discusses labor-process theory and provides an overview of the internment episode and cooperative accounting in the U.S. It then focuses on particular accounting policies, procedures, and reports that were used by the WRA to manage enterprises, monitor internment activities, and socialize evacuees with American capitalistic values.
PACIOLI'S FORGOTTEN BOOK: THE MERCHANT'S RICORDANZE
Authors: Sangster Alan , Stoner Greg , De Lange Paul , O'Connell Brendan , Scataglini-Belghitar Giovanna 
Published: June 2017

ABSTRACT
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements.
As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants ‘would be wise to keep’: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli's Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system.
This paper considers the role of Pacioli's Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping.
RAILROAD AUDITS: SOME ARRIVED AHEAD OF SCHEDULE
Authors: Feeney Kevin 
Published: June 2017

ABSTRACT
Through 1975, the shareholder annual reports of publicly-owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily presented audited financial statements before being required, the extent to which particular CPA firms were involved with the railroad industry, and the types of audit reports that issued to these railroads during this period.
TAYLOR'S CONTRIBUTION TO COST ACCOUNTING: A COMMENT
Authors: Wells M. C. 
Published: June 2017

Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.
In this comment, Taylor's contribution is more critically evaluated. As he did nothing to promote cost systems, it is concluded that he has received the credit due to him. Metcalfe's book is also evaluated, and placed in the perspective of other publications of the period.
“«Preñada estaba la encina»: de los nuevos nacimientos simbólicos sin madre a la inesperada armonía paterno-filial en Los trabajos de Persiles y Sigismunda”
Authors: García González Sylma 
Published: June 2017

Fecha de recepción: 20 de mayo de 2011.Fecha de aceptación: 13 de mayo de 2013. Este estudio se concentra en el análisis de la construcción y el desarrollo de las figuras paternas y maternas en Los trabajos de Persiles y Sigismunda, de Miguel de Cervantes. Lejos de tratarse de personaje sunidimensionales y representativos de las concepciones sociales y religiosas de la época -en especial, del código del honor-, algunos de lospersonajes paternos cervantinos poseen ciertos rasgos que les son únicos en la literatura española del Siglo de Oro. Son figuras complejas e,incluso, algunas de ellas atraviesan profundas evoluciones en su personalidad.
“Entre el deseo y la realidad: aproximación al incesto en la comedia áurea”
Authors: Sáez García Adrián J. 
Published: June 2017

Fecha de recepción: 27 de septiembre de 2012.Fecha de aceptación: 29 de mayo de 2013. Desde antaño, el atractivo del tema del incesto ha favorecido su aparición en textos muy diversos. En la comedia del Siglo de Oro se pueden establecer de entrada cuatro modalidades, a partir de los parámetros de consumación del incesto y de los parientes implicados en él (esto es, incesto entre padres e hijos o entre hermanos; vertical u horizontal). Tras esto, en este trabajo se exploran algunas características de la representación dramática del incesto: el conflicto entre el deseo amoroso y la voz de la sangre que advierte del parentesco (con ecos edípicos), la ocasional relación con la religión o el mundo político, la diferencias marcadas por el género y el límite del decoro, entre otras cuestiones.
Mariana Terán Fuentes, Interceder, proteger y consolar. El culto guadalupano en Zacatecas, México, UAZ, Conacyt, 2011, 209 p.
Authors: Escobedo Delgado Martín 
Published: June 2017

Mariana Terán ha elegido un periodo y un tema particularmente complicados porque la transición es un lapso difuso donde el cambio de un estado a otro no se ha resuelto. La transición da cuenta de algo que no acaba de morir, pero tampoco nace por completo. De ahí la importancia de este libro que explica “el sinuoso proceso de construcción de sentido que llevó a la Virgen de Guadalupe a ser, para los mexicanos, la madre de la nación”.
Estudio sobre la Salud y Nutrición de los Estudiantes de la Universidad Estatal Península de Santa Elena
Authors: Bricio Karina 
Published: June 2017

Una buena actividad física con un buen rendimiento en todos sus ámbitos depende de los hábitos alimenticios y de la buena salud que esto representa, las universidades hoy en día se preocupan de la calidad de la educación y de mantener a sus estudiantes saludables, que sea parte de las actividades docentes de tener obligación de inculcar hábitos saludables dentro de sus programas de estudio, y con ello fomentar un estilo de vida saludable. El objetivo de esta investigación es analizar cuál es el estado de salud actual, y los tipos de alimentos que consumen los estudiantes de la universidad estatal península de Santa Elena UPSE, para determinar estrategias y poder implementar campañas y charlas de salud y nutrición. La investigación determinó que los estudiantes no se están alimentando bien, debido a que en sus dietas no incorporan, frutas, vegetal, y no tomando algún suplemento vitamínico, además se analizó que tienen un alto problema de estrés, y generalmente siempre están sufriendo de gastritis.La alimentación debe de ser equilibrada lo cual estos proporciona un balance positivo a nuestro organismo.AbstractA good physical activity with a good performance in all environments depends on the nutritious habits and good health that this represents, In fact universities today care about the quality of the education and keeping its healthy students; which is part of the teaching activities also having obligation to inculcate healthy habits within their study programs, and thereby to promote a healthy lifestyle. The objective of this research is to analyze which is the current state of health, and the types of foods consumed by the students of the state university of Santa Elena Peninsula UPSE, to determine strategies and to be able to implement campaigns and talks about health and nutrition. The investigation determined that the students are not feeding well, due to the fact that their diets do not incorporate, fruits, vegetable, and not taking any vitamin supplement, in addition it is analyzed that have a high stress problem, and generally are always suffering from gastritis. The diet should be balanced which these provides a positive balance to our body.
Assessment of Perceptions and Practices of the Nurses to Prevent Indwelling Catheter Associated Infection; Jinnah Hospital Lahore, Pakistan
Authors: Anwar Ghuzala , Nawaz Ghalib , Afzal Muhammad , Majeed Iram , Waqas Ali 
Published: June 2017

Nursing is an art science and an essential health care profession in which the skilled knowledgeable persons are committed to provide care to sick peoples and strive for the, protection and promotion of health and prevention against diseases and helps to minimize the risk and risk related injuries. Urinary tract infections are very common infection in the hospital settings almost responsible for 40% nosocomial infections. All the urinray tract infection is expected that approximately more than 70% infection reported because of indewelling cathters.Objectives: To assess the perceptions of nurses regarding indwelling urinary catheter and its care. To assess the practices of nurses to prevent the indwelling catheter related urinary tract infection. Methodology: Descriptive cross sectional design and data was collected through a five point Likert scale questioner. Study population was the nursing staff from the Jinnah hospital Lahore. Sample size was 184 nurses from all indoor departments of the Jinnah Hospital Lahore. Results: The findings show that the practice and perceptions scores of the registered nurses’ in the study group are insignificant with age, qualification and experience (i.e., p-value > 0.05) with the evidence-based guidelines for prevention of catheter associated urinary tract infection. Results of study indicated insignificant relationship between registered nurses’ practice and perceptions regarding the indwelling urinary catheter associated infection.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 150-158
The Assessment of Nurses’ Knowledge and Practices about Fluid and Electrolytes Monitoring and Administration among Cardiac Surgery Patients: A Case of Punjab Institute of Cardiology
Authors: Aslam Shumaila , Afzal Muhammad , Kousar Robina , Waqas Ali , Gilani Syed Amir 
Published: June 2017

Background: In order to maintain the health, the homeostasis dynamics and balance process is most important. Among the critically ill cardiac surgery patients the homeostasis is imbalance and results in insufficient tissues perfusion and many organs of the body lead to the failure condition. It is necessary to monitor actively the intake and output during electrolytes administration in the cardiac surgery patients.Objectives: To assess the knowledge and practice of the registered nurses about fluid and electrolytes monitoring and administration in the cardiac surgery patients. Methodology: This study is of descriptive and cross sectional study design. The questioner of knowledge and practices regarding fluid and electrolytes administration was adopted from the article of Vijayan (Vijayan, 2011) which is based on 5-point Likert scale. The data was collected from 208 nurses of Punjab Institute of Cardiology, Lahore, Pakistan. Conclusion: The findings of the current study show that the nurses have poor knowledge and practices of nurses, so, public hospital’s administration should focus on the strategies and activities which become helpful to increase the knowledge and practices of nurses regarding fluid and electrolytes administration. Int. J. Appl. Sci. Biotechnol. Vol 5(2): 208-215
Photometric Study of Fourteen Low-mass Binaries∗
Authors: Korda D. , Zasche P. , Wolf M. , Kučáková H. , Hoňková K. , Vraštil J. 
Published: June 2017

Abstract
New CCD photometric observations of fourteen short-period low-mass eclipsing binaries (LMBs) in the photometric filters I, R, and V were used for a light curve analysis. A discrepancy remains between observed radii and those derived from the theoretical modeling for LMBs, in general. Mass calibration of all observed LMBs was performed using only the photometric indices. The light curve modeling of these selected systems was completed, yielding the new derived masses and radii for both components. We compared these systems with the compilation of other known double-lined LMB systems with uncertainties of masses and radii less then 5%, which includes 66 components of binaries where both spectroscopy and photometry were combined together. All of our systems are circular short-period binaries, and for some of them, the photospheric spots were also used. A purely photometric study of the light curves without spectroscopy seems unable to achieve high enough precision and accuracy in the masses and radii to act as meaningful test of the M–R relation for low-mass stars.
Evidence of a Spectral Break in the Gamma-Ray Emission of the Disk Component of the Large Magellanic Cloud: A Hadronic Origin?
Authors: Tang Qing-Wen , Peng Fang-Kun , Liu Ruo-Yu , Tam Pak-Hin Thomas , Wang Xiang-Yu 
Published: June 2017

Abstract
It has been suggested that the high-energy gamma-ray emission (

) of nearby star-forming galaxies may be produced predominantly by cosmic rays colliding with the interstellar medium through neutral pion decay. The pion decay mechanism predicts a unique spectral signature in the gamma-ray spectrum, characterized by a fast-rising spectrum (in

representation) and a spectral break below a few hundred MeV. Here, we report evidence of a spectral break, around 500 MeV in the disk emission of the Large Magellanic Cloud (LMC), that was found during an analysis of the gamma-ray data extending down to 60 MeV, observed by the Fermi-Large Area Telescope. The break is consistent with the pion decay model of gamma-ray emission, although leptonic models, such as electron bremsstrahlung emission, cannot be ruled out completely.
Les faux-semblants de l’indépendance
Authors: Morice Alain 
Published: June 2017

Bien qu’elles ne soient pas réservées aux étrangers, de nouvelles formes de mise au travail se sont répandues dans les secteurs qui les emploient. Les activités dites « indépendantes » montent en puissance, qui, sous un extérieur libérateur, ont souvent pour effet de surtout libérer l’employeur : rebaptisé « donneur d’ordres (ou d’ouvrage) » ou « client », il peut ainsi s’exonérer de toute obligation contractuelle vis-à-vis du travailleur, qui devient « prestataire ». Cette prolifération est en harmonie avec le retour en force d’un pilier de l’idéologie libérale, l’esprit d’entreprise associé au risque individuel 1 , auquel s’opposerait un salariat canonique réputé porteur d’irresponsabilité.
Sanctions d’employeurs, le renoncement français
Authors: Zissmann Agnès 
Published: June 2017

La loi dite « Besson » du 16 juin 2011 transpose en droit français plusieurs directives européennes qui concernent les ressortissants des pays tiers, dont celle de 2009 qui prévoit des sanctions à l’égard des employeurs d’étrangers et d’étrangères en situation irrégulière. Si la loi française intègre bien les sanctions pénales et administratives prévues pour les employeurs, elle oublie tout ce qui concerne les droits sociaux et les indemnités des salarié·e·s sans papiers. Une omission volontaire ?
Définir la valeur d’un humain
Authors: Jakšić Milena , Ragaru Nadège 
Published: June 2017

Ces dernières années, on assiste à une prolifération législative autour des victimes d’exploitation sexuelle. La traite des êtres humains a même été érigée au rang de grande cause nationale. Mais au-delà des discours compassionnels, qu’en est-il de l’indemnisation de ces victimes qui, du fait de leur double stigmate de sans-papiers et de prostituées, peinent à accéder à leurs droits et combien coûte le préjudice de la traite ? Enquête auprès des commissions d’indemnisation des victimes d’infractions.
L’Anafé : une lutte au pied des pistes
Authors: Ferré Nathalie , Boutron Pauline 
Published: June 2017

Témoins, à la fin des années 1980, des pratiques des services de contrôle aux frontières et du maintien de nombreux étrangers en zone internationale, des salariés des aéroports et des compagnies aériennes, et certaines organisations syndicales se sont rapprochés des associations de défense des droits de l’Homme et des droits des étrangers. De cette collaboration est née l’Association nationale d’assistance aux frontières des étrangers. Patrick Delouvin et Laurent Giovannoni, qui y représentaient respectivement Amnesty International France et la Cimade, et François Julien-Laferrière, alors secrétaire général de France terre d’asile, devenu le premier président de l’Anafé, reviennent sur sa naissance.
Collaborative Baccalaureate Programs: Preliminary Data on Canadian Undergraduate Nursing Students' Satisfaction
Authors: Freeman-Gibb Laurie , Jones Beverley , Rehman Selina , Ragier Janet 
Published: June 2017

Background:
Ten years ago, nursing education in Ontario, Canada, changed when entry to practice and licensure became a bachelor's of science in nursing (BScN) for RNs. This article presents the initial results of an ongoing 5-year longitudinal study on undergraduate students' satisfaction within a collaborative BScN program and predictors of satisfaction with their nursing education.

Method:
BScN nursing students from one group of collaborative sites participated in a survey pertaining to satisfaction with their program. Data were collected via paper and pen or online.

Results:

Initial data found that students were satisfied or strongly satisfied with their collaborative nursing education (
M
±
SD
= 183.9 ± 32.7). However, any type of conflict had a significant negative relationship with satisfaction in all domains. No other significant predictors of satisfaction were uncovered.

Conclusion:

Overall, students were very satisfied with a collaborative model of baccalaureate nursing education. Conflict of any type decreases satisfaction within all domains of nursing education. [
J Nurs Educ
. 2017;56(7):420–424.]
Wnt5a Signaling Promotes Host Defense againstLeishmania donovaniInfection
Authors: Chakraborty Arijit , Kurati Sony Priya , Mahata Sushil K. , Sundar Shyam , Roy Syamal , Sen Malini 
Published: June 2017

AbstractLeishmania donovani infects macrophages, disrupting immune homeostasis. The underlying mechanism that sustains infection remains unresolved. In view of the potential of Wnt5a signaling to support immune homeostasis, we evaluated the interrelationship of Wnt5a signaling and Leishmania donovani infection. Upon infecting macrophages separately with antimony drug–sensitive and –resistant L. donovani, we noted disruption in the steady-state level of Wnt5a. Moreover, inhibition of Wnt5a signaling by small interfering RNA transfection in vitro or by use of inhibitor of Wnt production in vivo led to an increase in cellular parasite load. In contrast, treatment of macrophages with recombinant Wnt5a caused a decrease in the load of antimony-sensitive and -resistant parasites, thus confirming that Wnt5a signaling antagonizes L. donovani infection. Using inhibitors of the Wnt5a signaling intermediates Rac1 and Rho kinase, we demonstrated that Wnt5a-mediated inhibition of parasite infection in macrophages is Rac1/Rho dependent. Furthermore, phalloidin staining and reactive oxygen species estimation of Wnt5a-treated macrophages suggested that a Wnt5a-Rac/Rho–mediated decrease in parasite load is associated with an increase in F- actin assembly and NADPH oxidase activity. Moreover, live microscopy of L. donovani–infected macrophages treated with Wnt5a demonstrated increased endosomal/lysosomal fusions with parasite-containing vacuoles (parasitophorous vacuoles [PV]). An increase in PV–endosomal/lysosomal fusion accompanied by augmented PV degradation in Wnt5a-treated macrophages was also apparent from transmission electron microscopy of infected cells. Our results suggest that, although L. donovani evades host immune response, at least in part through inhibition of Wnt5a signaling, revamping Wnt5a signaling can inhibit L. donovani infection, irrespective of drug sensitivity or resistance.
Complex principal component analysis of mass balance changes on the Qinghai–Tibetan Plateau
Authors: Zhan Jingang , Shi Hongling , Wang Yong , Yao Yixin 
Published: June 2017

Abstract. Climatic time series for Qinghai–Tibetan Plateau locations are rare. Although glacier shrinkage is well described, the relationship between mass balance and climatic variation is less clear. We studied the effect of climate changes on mass balance by analyzing the complex principal components of mass changes during 2003–2015 using Gravity Recovery and Climate Experiment satellite data. Mass change in the eastern Himalayas, Karakoram, Pamirs, and northwestern India was most sensitive to variation in the first principal component, which explained 54 % of the change. Correlation analysis showed that the first principal component is related to the Indian monsoon and the correlation coefficient is 0.83. Mass change on the eastern Qinghai plateau, eastern Himalayas–Qiangtang Plateau–Pamirs area and northwestern India was most sensitive to variation of the second major factor, which explained 16 % of the variation. The second major component is associated with El Niño; the correlation coefficient was 0.30 and this exceeded the 95 % confidence interval of 0.17. Mass change on the western and northwestern Qinghai–Tibetan Plateau was most sensitive to the variation of its third major component, responsible for 6 % of mass balance change. The third component may be associated with climate change from the westerlies and La Niña. The third component and El Niño have similar signals of 6.5 year periods and opposite phases. We conclude that El Niño now has the second largest effect on mass balance change of this region, which differs from the traditional view that the westerlies are the second largest factor.