bluuebunny/crossref_metadata_2025_split huggingface dataset:
Five-Year Effectiveness of the Multidisciplinary Risk Assessment and Management Programme–Diabetes Mellitus (RAMP-DM) on Diabetes-Related Complications and Health Service Uses—A Population-Based and Propensity-Matched Cohort Study
Authors: Wan Eric Yuk Fai , Fung Colman Siu Cheung , Jiao Fang Fang , Yu Esther Yee Tak , Chin Weng Yee , Fong Daniel Yee Tak , Wong Carlos King Ho , Chan Anca Ka Chun , Chan Karina Hiu Yen , Kwok Ruby Lai Ping , Lam Cindy Lo Kuen 
Published: November 2017

OBJECTIVE
To evaluate the 5-year effectiveness of a multidisciplinary Risk Assessment and Management Programme–Diabetes Mellitus (RAMP-DM) in primary care patients with type 2 diabetes.

RESEARCH DESIGN AND METHODS
A 5-year prospective cohort study was conducted with 121,584 Chinese primary care patients with type 2 DM who were recruited between August 2009 and June 2011. Missing data were dealt with multiple imputations. After excluding patients with prior diabetes mellitus (DM)-related complications and one-to-one propensity score matching on all patient characteristics, 26,718 RAMP-DM participants and 26,718 matched usual care patients were followed up for a median time of 4.5 years. The effect of RAMP-DM on nine DM-related complications and all-cause mortality were evaluated using Cox regressions. The first incidence for each event was used for all models. Health service use was analyzed using negative binomial regressions. Subgroup analyses on different patient characteristics were performed.

RESULTS
The cumulative incidence of all events (DM-related complications and all-cause mortality) was 23.2% in the RAMP-DM group and 43.6% in the usual care group. RAMP-DM led to significantly greater reductions in cardiovascular disease (CVD) risk by 56.6% (95% CI 54.5, 58.6), microvascular complications by 11.9% (95% CI 7.0, 16.6), mortality by 66.1% (95% CI 64.3, 67.9), specialist attendance by 35.0% (95% CI 33.6, 36.4), emergency attendance by 41.2% (95% CI 39.8, 42.5), and hospitalizations by 58.5% (95% CI 57.2, 59.7). Patients with low baseline CVD risks benefitted the most from RAMP-DM, which decreased CVD and mortality risk by 60.4% (95% CI 51.8, 67.5) and 83.6% (95% CI 79.3, 87.0), respectively.

CONCLUSIONS
This naturalistic study highlighted the importance of early optimal DM control and risk factor management by risk stratification and multidisciplinary, protocol-driven, chronic disease model care to delay disease progression and prevent complications.
AN EXPERIMENTAL STUDY ON THE EFFECT OF PARTS STRATEGY AND ANXIETY ON READING COMPETENCY AT THE ELEVENTH GRADE STUDENTS OF SMAN 5 DENPASAR
Authors: Lindawati P. , Tantra D.K. , Ratminingsih M. 
Published: November 2017

The aim of this study was to prove whether the implementation of PARTS Strategy and the students’ anxiety gave a significant effect to the students’ reading competency. The study was an experimental study by applying Post test only control group design. The population was nine classes (420 students) of grade XI in SMA Negeri 5 Denpasar academic year 2012/2013, in which 2 classes were samples which were assigned into two groups, i.e. experimental group and control group, by a Multi-Stage Random Sampling. The research data were collected through questionnaire and test that were analyzed using Statistical Two-Way Anova. The results show that, first, there was different effect in reading competency between the students who were taught by implementing PARTS strategy and those who were taught by implementing Conventional reading startegy (Sig.=0.004 <=0.05). Secondly, there was not interactional effect of PARTS strategy and anxiety level upon the students’ reading competency at the eleventh grade students of SMA negeri 5 Denpasar (Sig.=0.966 >=0.05). In view of the results of this study, it is therefore suggested that teachers should use PARTS Strategy as an innovative teaching strategy since the facilitation of this strategy significantly improved the students’ reading competency.
Enfermeiros da Atenção Primária em suporte básico de vida
Authors: MORAES Talita Poliana Roveroni , PAIVA Edison Ferreira de 
Published: November 2017

ObjetivoAvaliar o conhecimento de enfermeiros da Atenção Primária à Saúde sobre as medidas de Suporte Básico de Vida utilizadas no tratamento da parada cardiorrespiratória em adultos e relacioná-lo com tempo de formação, experiência profissional e participação em cursos de atualização. MétodosCento e vinte e nove enfermeiros preencheram formulário contendo as variáveis do estudo e realizaram um teste com 10 questões de múltipla escolha. Resultados A pontuação média global foi preocupantemente baixa (4,5±1,9 pontos). Enfermeiros mais jovens, com menos tempo de formação e atuação em Atenção Primária à Saúde e com experiência em emergência ou cardiologia tiveram desempenho significativamente melhor. Enfermeiros que realizaram cursos práticos avançados de suporte de vida nos últimos dois anos também tiveram melhor desempenho, mas isto correspondeu a menos de 10% da amostra. ConclusãoA falta de experiência em emergências e a carência de treinamento regular contribuíram para o fraco desempenho dos enfermeiros que atuam na Assistência Primária à Saúde. Isso foi evidenciado na avaliação utilizada para medir o conhecimento sobre tratamento da parada cardiorrespiratória em adultos, indicando a necessidade de um programa de educação continuada.
Análisis Histórico de las Prácticas de Contabilidad Financiera del Ferrocarril de la Sabana, Colombia (1881-1917)
Authors: Rico Bonilla Carlos Orlando 
Published: November 2017

En el documento se propone un análisis histórico para describir y explicar, a partir de las correspondientes fuentes primarias y secundarias, algunas de las prácticas de contabilidad financiera aplicadas en la empresa colombiana del Ferrocarril de Sabana durante el periodo 1881 – 1917.
Se argumenta que la información financiera y los contadores de esta organización jugaron un papel valioso en la toma de decisiones económicas, especialmente, en temas de operación y liquidez. De igual forma que fue en compañías de esta industria, donde adquirió mayor relevancia la definición del tratamiento contable y la presentación de diferentes transacciones y eventos como la valoración y depreciación de activos fijos, el reconocimiento de las importaciones, la revelación de la cuenta de resultados, entre otros.
sistema contabile e la struttura di gobernó del “Campansi” nella seconda metà dell'ottocento
Authors: Catturi Giuseppe , Sorrentino Daniela 
Published: November 2017

In ogni comunità civica esistono sempre entità sociali, economiche e politico-amministrative che, con la propria attività e struttura organizzativa, caratterizzano e rappresentano i momenti storico-culturali di quella comunità.
La comunità che vogliamo indagare è quella di Siena. Siena, infatti, è una città universalmente nota per il suo passato medievale e rinascimentale, ben riconoscibile anche oggi, sia per la sua struttura urbanistica che per i dipinti e il ricco patrimonio culturale di cui va molto fiera.
L'istituzione che identifichiamo come una di quelle che hanno caratterizzato, almeno nell'ultimo secolo e mezzo, e caratterizzano tuttora la storia e la cultura della città di Siena è il Ricovero di Mendicità, poi chiamato Casa di riposo in Campansi per anziani, universalmente conosciuto come "i Campansi".
Il Campansi non è l'unica istituzione la cui evoluzione strutturale e operativa ha contribuito, e contribuisce tuttora, alla storia di Siena dal punto di vista sociale, politico e istituzionale, ma è certamente una delle più caratteristiche e caratterizza la comunità perché svolge un'attività caritativa che ha reso grande Siena fino all'inizio del secondo millennio, quando si diffuse la pratica dei viaggi propiziatori o riparatori verso i grandi luoghi religiosi, Roma, Gerusalemme e Santiago de Compostela.
In questo articolo adotteremo la prospettiva di studio dell'economia aziendale, con particolare riferimento alla struttura del sistema contabile e alla documentazione che questa entità ha via via prodotto per memorizzare, sintetizzare e comunicare gli eventi amministrativi generati per l'esercizio della sua funzione istituzionale, analizzando anche la sua struttura di governance adottata per le decisioni operative, per la supervisione della sua attuazione e per la verifica degli effetti; esiste, infatti, una stretta interdipendenza tra il modello di governance di qualsiasi organizzazione e il suo sistema contabile.
Questo studio si riferisce, in particolare, all'arco temporale che riteniamo significativamente interessante, dalla promulgazione della legge del 3 agosto 1862, "Sull'amministrazione delle opere di culto", nota come "Legge Rattazzi", così chiamata dal Presidente del Consiglio al momento della presentazione parlamentare, e l'approvazione della "Legge Crispi", così chiamata dal capo del governo dell'epoca, sulle "Istituzioni pubbliche di beneficenza" avvenuta nel 1890.
Presentación nº 23
Authors: Gutiérrez Hidalgo Fernando 
Published: November 2017

De Computis presenta su Volumen 12, Número 23 (diciembre, 2015) incluyendo cinco trabajos doctrinales realizados por autores de diversos países (España, Italia y Argentina) y escritos en español e italiano. Esto es una prueba del interés de la Revista por abrirse a su entorno internacional. Agradecemos a los autores por confiar en De Computis para la difusión de sus trabajos. También agradecemos a los revisores su trabajo desinteresado y contribución constructiva a los trabajos publicados. Los revisores de los trabajos publicados en este Número han sido (por el orden alfabético de sus apellidos): Macario Cámara, Mariló Capelo, Esther Fidalgo, Esteban Hernández, Isidoro Guzmán, Jesús López, Begoña Prieto, Ricardo Rodríguez y Susana Villaluenga.
TESIS DOCTORALES Doctoral dissertations
Authors: Hernández Esteve Esteban 
Published: November 2017

Juan Baños Sánchez-Matamoros:Discurso, poder y contabilidad: Un Análisis Foucaultiano en el caso de las Nuevas Poblaciones de Sierra Morena y Andalucía (1767- 1772)
Discourse, Power and Accounting: A Foucaultian Analysis in the Case of the New Settlements in Sierra Morena and Andalusia (1767-1772)
Juan Luis Lillo Criado: Personas, técnicas y cambios contables en la Santa Capilla de San Andrés de Jaén (1650-1900)
Persons, Techniques and Accounting Changes in the St Andrew Holy Chapel in Jaen (1650-1900)
Fernando Rubín: La contabilidad en el Ayuntamiento de Sevilla en el último tercio del siglo XVI: el Libro Mayor de Caja
Accounting in the Seville City Council during the Last Third of the16th Century: the Ledger
Susana Villaluenga de Gracia: La Catedral de Toledo en la primera mitad del siglo XVI: Organización Administrativa, Rentas y Contabilidad
The Toledo Cathedral at the First Half of the 16th Century: Administrative Organization, Income and Accounting
Accounting Books of Argentina
Authors: Wirth María Cristina , Mattessich Richard 
Published: November 2017

La literatura contable en lengua inglesa ofrece relativamente poca información sobre las investigaciones y publicaciones realizadas en Latinoamérica, tanto en el pasado como en la actualidad. Con el objetivo de contribuir a cerrar la brecha, hemos investigado esta temática en la Argentina. Comenzamos con una breve descripción de nuestra metodología; luego exponemos la evolución de las instituciones contables argentinas y su estrecha relación con la academia, así como la de sus revistas de contabilidad. Después nos concentramos en la influencia extranjera (española, francesa, italiana, norteamericana, inglesa y alemana) en las publicaciones contables argentinas a inicios del siglo 20. A continuación, realizamos un revisión de las publicaciones de contabilidad argentinas durante la primera mitad del siglo veinte, y sus autores más relevantes. El resto del trabajo trata principalmente de los autores y publicaciones de la segunda mitad del siglo veinte (y la influencia anglo-americana) desde el punto de vista de sub-áreas tales como la teoría general de la contabilidad, contabilidad financiera, auditoría, contabilidad de costos y contabilidad gerencial, contabilidad social y contabilidad gubernamental.
Accounting history, a privileged way to approach historical research. An illustrative case
Authors: Hernández Esteve Esteban 
Published: November 2017

The international expansion of accounting history in the last fifteen or twenty years has really been impressive. It has reached a level that has opened a new stage of development, a stage that calls for a new conception of the discipline that lives up to the degree of maturity that it has reached. The new concept of accounting history has to view it not only as a study of the evolution of accounting and related matters, but as a privileged way to approach historical research as a whole. And that because all or almost all human activities have an economic aspect and therefore they need to keep accounts in one or other way.
However most historical events, even the most important, have been described and interpreted without considering at all the possible existence of accounting registers related to them. Consequently there are thousands and thousands of account books and bundles of accounting records all over the world gathering the dust of ages, because they have been never touched by a historian's hand.
Practically the only historians that base their researches on account books are the accounting historians. Thus most of them, when practising archival research, do not limit themselves to search for the evolution and changes of accounting theories, techniques or practices. They go far beyond and explore the events and operations recorded in the account books attempting to place them into the correct context in order to find out their historical significance.
They have it quite clear. What really is missing in this context is a formal statement of the authentic nature of accounting history -a sub-discipline of economic history- as a very effective way to research not only into economic subjects, but into every subject trough the accounting documentation kept because of its economic facets.
The formulation of this statement is the main purpose of the present paper. And it wants to make clear the new conception of accounting history through an illustrative case: the war held by Henry II, king of France, and the Pope Paul IV against Philip II, king of Spain, in the years 1556-1559.
Administración de la Armada Española en el siglo XVIII
Authors: Blasco Leante José Enrique , Guzmán Raja Isidoro , Montoya Chinchilla José Luis 
Published: November 2017

El siglo XVIII supone un periodo de cambios y transformaciones basadas en la ciencia y la filosofía conocidas como "La Ilustración", iniciándose en España dicho movimiento con la llegada al trono del primer Rey Borbón, Felipe V. La Armada Española no fue ajena a tales procesos evolutivos e innovadores, y así, el 1 de enero de 1725 se publican las conocidas como "Ordenanzas de Patiño", legislación que regulaba las funciones administrativas y el régimen económico de la Marina de Guerra Española, recogiendo, entre otras cuestiones, las obligaciones de todos los integrantes de su Cuerpo administrativo, correspondiéndoles además el honor de ser las primeras de una serie de Ordenanzas y disposiciones promulgadas a lo largo del siglo XVIII con la misma finalidad.
En el contexto descrito, el presente trabajo analiza la normativa en materia de administración de la Armada Española a lo largo del siglo XVIII a través del examen de la documentación administrativa de una expedición realizada durante dicho periodo para la redención de cautivos, comprobando la aplicación de las normas reguladoras de las prácticas administrativas de la época para el caso real comentado.
La expedición citada se inicia con un primer viaje en 1768 concluyendo con una segunda travesía en 1769, destacando la Armada Española a diversos buques que partiendo del puerto de Cartagena se dirigieron a Argel con el objetivo de obtener la liberación de prisioneros españoles a través del canje y rescate a cambio de dinero, estando financiada la operación por varias Órdenes religiosas. La documentación de la expedición, relacionada con la intervención de la Armada, se encuentra depositada en el Archivo Naval de Cartagena, ubicado en las dependencias del Arsenal Militar de dicha ciudad, contando con la singularidad de constar no sólo lo concerniente a la expedición naval como tal, sino también con documentación relativa a las operaciones de canje y pago por la liberación de presos.
El trabajo persigue no sólo persigue la verificación del cumplimiento formal de la normativa administrativa de la época, sino además el estudio y análisis de los datos que ofrece la propia contabilidad, para a través de ellos conocer una mejor imagen de la realidad de la expedición realizada.
gastos en obras en el Monasterio de Oseira en el período 1747-1832
Authors: Gallego Rodríguez Elena 
Published: November 2017

El trabajo que presentamos analiza y describe los gastos en obras que el Monasterio de Oseira (Ourense) llevó a cabo en los años comprendidos entre 1747 y 1832. La selección de este periodo no se debe a que en él se realizasen obras de especial relevancia en relación con otras etapas, sino que es el periodo que abarca el único documento del que hoy en día tenemos constancia, relativo a los gastos en obras efectuados en el monasterio de Oseira. Para ello, comenzamos estudiando la normativa que regulaba dichos gastos, para, a continuación, ver su plasmación en el Libro de Estados y en el Libro de Obras.
Los resultados del estudio ponen de manifiesto que los gastos en obras eran elevados pero la realización de las mismas no estaba supeditada al importe de la recaudación en dinero, pues momentos de notables ingresos no coinciden con años de cuantiosos gastos en obras, lo que pone de manifiesto que nos encontramos ante un monasterio con gran capacidad recaudatoria.
Cloudless Atmospheres for Young Low-gravity Substellar Objects
Authors: Tremblin P. , Chabrier G. , Baraffe I. , Liu Michael. C. , Magnier E. A. , Lagage P.-O. , Oliveira C. Alves de , Burgasser A. J. , Amundsen D. S. , Drummond B. 
Published: November 2017

Abstract
Atmospheric modeling of low-gravity (VL-G) young brown dwarfs remains challenging. The presence of very thick clouds is a possible source of this challenge, because of their extremely red near-infrared (NIR) spectra, but no cloud models provide a good fit to the data with a radius compatible with the evolutionary models for these objects. We show that cloudless atmospheres assuming a temperature gradient reduction caused by fingering convection provide a very good model to match the observed VL-G NIR spectra. The sequence of extremely red colors in the NIR for atmospheres with effective temperatures from ∼2000 K down to ∼1200 K is very well reproduced with predicted radii typical of young low-gravity objects. Future observations with NIRSPEC and MIRI on the James Webb Space Telescope (JWST) will provide more constraints in the mid-infrared, helping to confirm or refute whether or not the NIR reddening is caused by fingering convection. We suggest that the presence or absence of clouds will be directly determined by the silicate absorption features that can be observed with MIRI. JWST will therefore be able to better characterize the atmosphere of these hot young brown dwarfs and their low-gravity exoplanet analogs.
A Forecast for the Detection of the Power Asymmetry from Galaxy Surveys
Authors: Zhai Zhongxu , Blanton Michael R. 
Published: November 2017

Abstract
We investigate the possibility of detecting a hemispherical power asymmetry in redshift surveys that is similar to that first reported in cosmic microwave background observations. We assume the hemispherical asymmetry arises from a linear gradient in comoving coordinates in the perturbation amplitude. We predict the resulting clustering of galaxy or galaxy cluster tracers using an excursion set approach; doing so accounts for the variation of both the underlying clustering and the tracer bias. Based on the predicted variation of the clustering of tracers, we perform a Fisher matrix forecast of the galaxy clustering amplitude and calculate the statistical significance for ideal surveys and planned surveys. The results indicate that the Dark Energy Spectroscopic Instrument (DESI) galaxy survey would be able to detect this signal with higher than 3σ significance if the asymmetry does exist. We also investigate the amplitude and scale dependence of the above result. The DESI galaxy survey can probe the dipole amplitude higher than 0.04, which correspond to a ±4% difference of the temperature fluctuation along and opposite the dipole direction, at least at the 2σ level. Additionally, we investigate a modulation of the power spectrum that exhibits asymmetry only for large scales. This modulation is potentially detectable. For Milky Way galaxy mass tracers, the scale-dependent modulation yields a larger change in the large-scale power spectrum than it does a scale-independent modulation because the former does not alter the bias.
Numerical Simulations of Flare-productive Active Regions: δ-sunspots, Sheared Polarity Inversion Lines, Energy Storage, and Predictions
Authors: Toriumi Shin , Takasao Shinsuke 
Published: November 2017

Abstract
Solar active regions (ARs) that produce strong flares and coronal mass ejections (CMEs) are known to have a relatively high non-potentiality and are characterized by δ-sunspots and sheared magnetic structures. In this study, we conduct a series of flux emergence simulations from the convection zone to the corona and model four types of active regions that have been observationally suggested to cause strong flares, namely the spot–spot, spot–satellite, quadrupole, and inter-AR cases. As a result, we confirm that δ-spot formation is due to the complex geometry and interaction of emerging magnetic fields, and we find that the strong-field, high-gradient, highly sheared polarity inversion line (PIL) is created by the combined effect of the advection, stretching, and compression of magnetic fields. We show that free magnetic energy builds up in the form of a current sheet above the PIL. It is also revealed that photospheric magnetic parameters that predict flare eruptions reflect the stored free energy with high accuracy, while CME-predicting parameters indicate the magnetic relationship between flaring zones and entire ARs.