bluuebunny/crossref_metadata_2025_split huggingface dataset:
Investigación: Implicancias económicas y jurídicas del capital cooperativo sobre la base de normas internacionales de información financiera
Authors: Casabianca María Luz 
Published: October 2016

El principio cooperativo de puertas abiertas otorga a las entidades delsector una característica única: los asociados se retiran y las cooperativastienen la obligación de reembolsar la cuota de capital. Esto generaun dilema respecto de la naturaleza contable de la cuenta ¿es pasivo opatrimonio neto? Asimismo, la naturaleza de la cuenta repercute jurídicay económicamente: ¿es indistinto trasladar el capital al pasivo? Argentinaresolvió legalmente que el capital cooperativo es patrimonio neto; mientrasque las normas contables internacionales lo consideran pasivo. Estadiferencia es un problema previsible para el caso de adoptar estándaresmundiales, pero de secuelas impensadas si no se actúa con anticipación.En el marco del Proyecto CAI+D 2011: Reconocimiento contabledel patrimonio neto. Implicancias económicas y jurídicas, patrocinadopor la Universidad Nacional del Litoral, se estudiaron las derivaciones detrasladar la cifra del capital al pasivo para proponer cambios legales oestatutarios. La metodología complementa la perspectiva empírica analíticacon la humanística–interpretativa, aplicada al caso de dos cooperativaslácteas ubicadas en la misma región, desde 2006 hasta 2014.Se analizaron indicadores sobre la base de estados contables preparadossegún normas nacionales y readaptados según las internacionales. Pudoobservarse una desmejora en función de los estándares internacionales que genera problemas frente al ingreso de mayor cantidad de asociadosy efecto en la comparabilidad de los estados contables con respecto deotros entes. El caso resulta útil para interpretar contablemente la realidad,poner en discusión la validez de la norma internacional en el sector cooperativoy como precedente ante eventuales cambios legales y profesionales.
Investigación: Comentarios sobre los nuevos códigos comentados o la increíble historia del indispensable libro borrador
Authors: Hauque Sergio Miguel 
Published: October 2016

La introducción del nuevo Código Civil y Comercial (Ley 26994) en el derechoargentino ha producido modificaciones significativas en el plexo normativoque rige el accionar diario de los profesionales en Ciencias Económicas. Enparticular, son destacables las modificaciones en las normas legales generalesque se refieren a la contabilidad de las personas humanas y jurídicasque se habían mantenido casi inmutables por más de cincuenta años.Así las cosas, nos enfocamos en este trabajo en el análisis crítico dela visión doctrinaria de dos de los códigos comentados más significativos,en relación con los artículos 320, 321 y 322 del Código Civil y Comercialde la Nación.El principal objetivo de este trabajo es empezar a concientizar sobre laimportancia de la doctrina representada en los nuevos Códigos comentadosen referencia con la Contabilidad. La discusión sobre si el mantenimiento deregistros contables regulares será considerado una obligación o no, de pocoso de muchos sujetos, ya se ha iniciado y marcará en nuestra opinión la laborde los contadores públicos y abogados argentinos por muchas décadas.Parafraseando a Clemenceau, creemos que el alcance y contenido legalde la Contabilidad es un asunto demasiado serio para dejarlo sólo en manosdel Derecho. El caso del «indispensable libro borrador» sirve como ejemplode las consecuencias que pueden tener los análisis unidimensionales. La posible solución a estos problemas está en el trabajo conjunto entrelos especialistas del Derecho y de la Contabilidad, desde el primer día devigencia del Código, todos los días.
Investigación: Desarrollo endógeno y descentralización efectiva: una nueva revalorización del territorio desde la perspectiva boiseriana
Authors: Orozco Plascencia José Manuel 
Published: October 2016

Estudiar y revisar la obra de Sergio Boisier Etcheverry (pensador latinoamericanodel territorio) reviste en una singular importancia teórica, enla que se rescatan más de 50 años de análisis del viejo y nuevo paradigmadel desarrollo regional. Dicho autor es capaz de crear una visiónpropia del desarrollo endógeno del espacio, con la cual busca alcanzaruna descentralización efectiva, a través de la interacción de sus actoresen tres escenarios: contextual, estratégico y político, los cuales convergenen lo que define como el hexágono del desarrollo regional, es decir con elgrado de conectividad o sinapsis que logran las instituciones, el entorno,los actores, recursos, cultura y procedimientos, cuando trabajan colectivamenteen la consolidación de tres tipos de regiones (pivótales, asociativasy virtuales). Boisier emula parte de sus aportaciones con la metáforadel vuelo de un cometa, donde el capital y la tecnología son la brisa quelo eleva, mientras que el cerebro y las manos son quienes lo construyen.En este artículo se estable como hipótesis que el pensamiento boiserianodel desarrollo regional es un instrumento adecuado para revalorar alterritorio integralmente, que considera la funcionalidad de la sociedad delconocimiento y de la construcción de una región inteligente para alcanzaruna descentralización efectiva. El escrito se divide en 6 secciones: motivacionespara estudiar las contribuciones de Boisier; revisión teórico–histórica del viejo paradigma del desarrollo regional; relación globalización–territorio; marco cognitivo para una descentralización efectiva; desarrolloendógeno; y la región y su vínculo con la sociedad del conocimiento.
Optimal Functional Inequalities for Fractional Operators on the Sphere and Applications
Authors: Dolbeault Jean , Zhang An 
Published: October 2016

Abstract
This paper is devoted to the family of optimal functional inequalities on the n-dimensional sphere

𝕊
n

${{\mathbb{S}}^{n}}$

, namely

∥
F
∥

L
q

⁢

(

𝕊
n

)

2

-

∥
F
∥

L
2

⁢

(

𝕊
n

)

2

q
-
2

≤

𝖢

q
,
s

⁢

∫

𝕊
n

F
⁢

ℒ
s

⁢

F

⁢

𝑑
μ

for all
⁢
F

∈

H

s
/
2

⁢

(

𝕊
n

)

,

$\frac{\lVert F\rVert_{\mathrm{L}^{q}({\mathbb{S}}^{n})}^{2}-\lVert F\rVert_{% \mathrm{L}^{2}({\mathbb{S}}^{n})}^{2}}{q-2}\leq\mathsf{C}_{q,s}\int_{{\mathbb{% S}}^{n}}{F\mathcal{L}_{s}F}\,d\mu\quad\text{for all }F\in\mathrm{H}^{s/2}({% \mathbb{S}}^{n}),$

where

ℒ
s

${\mathcal{L}_{s}}$

denotes a fractional Laplace operator of order

s
∈

(
0
,
n
)

${s\in(0,n)}$

,

q
∈

[
1
,
2
)

∪

(
2
,

q
⋆

]

${q\in[1,2)\cup(2,q_{\star}]}$

,

q
⋆

=

2
⁢
n

n
-
s

${q_{\star}=\frac{2n}{n-s}}$

is a critical exponent, and

d
⁢
μ

${d\mu}$

is the uniform probability measure on

𝕊
n

${{\mathbb{S}}^{n}}$

. These inequalities are established with optimal constants using spectral properties of fractional operators. Their consequences for fractional heat flows are considered. If

q
>
2

${q>2}$

, these inequalities interpolate between fractional Sobolev and subcritical fractional logarithmic Sobolev inequalities, which correspond to the limit case as

q
→
2

${q\to 2}$

. For

q
<
2

${q<2}$

, the inequalities interpolate between fractional logarithmic Sobolev and fractional Poincaré inequalities. In the subcritical range

q
<

q
⋆

${q<q_{\star}}$

, the method also provides us with remainder terms which can be considered as an improved version of the optimal inequalities. The case

s
∈

(

-
n

,
0
)

${s\in(-n,0)}$

is also considered. Finally, weighted inequalities involving the fractional Laplacian are obtained in the Euclidean space, by using the stereographic projection.
Technikvermittlung als Anforderung in der Dienstleistungsinteraktion
Authors: Hielscher Volker , Nock Lukas , Kirchen-Peters Sabine 
Published: October 2016

Zusammenfassung
Der vorliegende Beitrag behandelt am empirischen Beispiel der Altenpflege den Einsatz von Technik im Kontext sozialer Dienstleistungsarbeit. Als entscheidender Faktor für die Integration von Technik in den Dienst-leistungsprozess wird die Technikvermittlung als von den Dienstleistungsakteuren in der Pflegeinteraktion zu erbringende Leistung herausgearbeitet. Bei der Technikvermittlung werden die Medien der Interaktionsarbeit (Kooperations-, Gefühls- und Emotionsarbeit, subjektivierendes Arbeitshandeln) darauf verwendet, die personalen Voraussetzungen zu schaffen, um Technikanwendung und Dienstleistungsinteraktion zeitlich und räumlich komplementär ineinander laufen zu lassen. Insofern handelt es sich bei der Technikvermittlung um eine funktionale Erweiterung von Interaktionsarbeit.
If Emotional Labor meets Micropolitics
Authors: Mucha Anna 
Published: October 2016

Zusammenfassung
Im Zuge der zunehmenden Subjektivierung in der Arbeitswelt nehmen auch die Anforderungen an Beschaffenheit und Darstellung von Emotionen ständig zu. Aus der ‚Disziplin des Handelns‘ wird eine ‚Disziplin des Seins‘ – die Folgen für die Beschäftigten sind emotionale Dissonanz und Erschöpfung. Vor diesem Hintergrund verknüpfe ich die Konzepte Emotionsarbeit und Mikropolitik und schlage ‚strategisches Surface Acting‘ als Bewältigungsstrategie beim Spagat zwischen Gefühlsnormen und Selbstfürsorge vor.
Travel intention: Relative value of transport alternatives
Authors: Brechan Inge 
Published: October 2016

Abstract
The objective was to test the Theory of Planned Behavior and the proposition that relative measures should be used in travel mode choice situations. Data from a survey in Norway was analyzed using regression analysis. The results indicated that factors of the Theory of Planned Behavior and past behavior predicted intentions to travel by car, public, transport, bicycle, and on foot. The results supported the idea that there is a split in perceived behavioral control in controllability and self-efficacy, as controllability was a significant predictor only for intention to travel by car. The use of relative measures added to the predictive strength of all predictors and increased prediction of behavioral intention for all travel modes. The results supported the Theory of Planned Behavior and the proposition regarding choice situations. Previous tests of the theory may have underestimated its predictive power. Attitudes, subjective norms, and perceived behavioral control predict travel intentions and may be targeted in interventions aimed at promoting travel mode choice.
The possibility of applying Whitehead’s philosophy
Authors: Zolcer Štefan 
Published: October 2016

Abstract
In this paper I try to elucidate the differences between theoretical and practical endeavors in philosophy, and then to show that in a sense philosophy has to be theoretical, but— if it claims to be viable—it must be practical as well. First I consider the meaning of the terms theoretical, practical, abstract, and concrete. Then, with the help of Whitehead’s ideas on this topic, I briefly reflect on the method, aims and role of philosophy. I hold that a properly established philosophical approach should have its roots in concrete experience and should include concrete applications. Thus, abstract ideas can be (and indeed often are) transformed into our daily life practices, being applied to solve real problems—personal, social, environmental, etc. The ideas are conveyed from the sphere of philosophy to that of ordinary life. In the next stage I demonstrate this principle using a concrete example, Whitehead’s philosophical system and how it can be fruitfully applied to the sphere of deep ecology. There are many other examples that could be mentioned, but giving a proper demonstration of this application principle requires more space and so I concentrate only on one of these examples.
Gesellschaftliche Moderne und ästhetische Moderne
Authors: Reckwitz Andreas 
Published: October 2016

AbstractThis paper argues that, from a sociological point of view, aesthetic modernity and social modernity are neither autonomous nor opposed structures. On the contrary, one encounters a simultaneous autonomization and shifting of borders within the aesthetic sphere, both of which originate in art and aesthetic movements. This framework is also the basis that gives shape to the modern aesthetic subject. From our - late modern - point of view, the aestheticization of the social sphere appears as a central structural feature of social modernity.
Der Zuschauer 1821/22, sein „alter würdiger Ahnherr“ und die Vettern: Blick aus Des Vetters Eckfenster auf Moralische Wochenschrift und Zeitblatt
Authors: Kaminski Nicola 
Published: October 2016

Abstract:Der vorliegende Beitrag sucht eine Blickkorrektur anzustoßen. Er zielt auf eine Lektüre von
‚… das Gefühl wirklichen Lebendigseins und dauernder Zufriedenheit …‘
Authors: Schramm Moritz 
Published: October 2016

Abstract:Contrary to the widespread opinion that Franz Kafka’s works mainly articulate the disturbance of all meaning and thus represent the deconstruction of every stable identity, this article focuses on the struggle for recognition in his diaries, letters and fragments. The article especially emphasizes the utopian ideas of recognition and the concept of positive selfhood, as it appears in Kafka’s works. Some comments on the story A Starvation Artist (1922) are included.
Wie kann man Geschichte der Germanistik nach 1945 schreiben?
Authors: Lepper Marcel 
Published: October 2016

Abstract:This article outlines four ways of writing the history of German Studies after 1945: 1. the history of theory and methods, 2. the history of projects and objects, 3. the history of institutions, 4. the biographical approach. The discipline is learning how to appreciate polycentric structures and philological traditions which transcend the boundaries of the 19th century and the nation state.
Das Jahr 1913 in Geschichte und Gegenwart
Authors: Hübinger Gangolf 
Published: October 2016

AbstractWhile the year 1913, seen from a modern point of view, is considered a monument to the literary and artistic avant-garde, it was in fact primarily a year when knowledge of the human experience was reordered and was considered by intellectual contemporaries as the ‘Age of Compilations’. In this introduction to the topic both perspectives on the year 1913 are compared. At the same time, ‘Syncronoptic Historiography’s’ claim of establishing a new link between literature and history is scrutinized.
Das Jahrhundert der Presse und der Literatur in Frankreich
Authors: Jurt Joseph 
Published: October 2016

AbstractIn classical history of literature, authors have preferred the book above other written media. In France, however, from the beginning of the 19th century, the press experienced an immense revival, which had a far-reaching impact on literature. Literary style colored the press, while the journalistic matrix influenced literary productions, even producing new genres, such as the serial novel. Through their involvement with the press, writers achieved an effect on public opinion. At the same time, reflections emerged on the gain (or loss) of autonomy caused by this cooperation. For a decade, now, French cultural and literary studies have analysed this cooperation and thus established a new area of research.
How to improve information extraction from German medical records
Authors: Starlinger Johannes , Kittner Madeleine , Blankenstein Oliver , Leser Ulf 
Published: October 2016

Abstract
Vast amounts of medical information are still recorded as unstructured text. The knowledge contained in this textual data
has a great potential to improve clinical routine care, to support clinical research, and to advance personalization of
medicine. To access this knowledge, the underlying data has to be semantically integrated – an essential prerequisite to
which is information extraction from clinical documents.
A body of work, and a good selection of openly available tools for information extraction and semantic integration in the
medical domain exist, yet almost exclusively for English language documents. For German texts the situation is rather
different: research work is sparse, tools are proprietary or unpublished, and rarely any freely available textual
resources exist. In this survey, we (1) describe the challenges of information extraction from German medical documents
and the hurdles posed to research in this area, (2) especially address the problems of missing German language resources
and privacy implications, and (3) identify the steps necessary to overcome these hurdles and fuel research in semantic
integration of textual clinical data.
Investigation of the inflammatory biomarkers of metabolic syndrome in adolescents
Authors: Can Ummugulsum , Buyukinan Muammer , Guzelant Asuman , Ugur Ayse , Karaibrahimoglu Adnan , Yabancıun Sukrıye 
Published: October 2016

AbstractBackground:Metabolic syndrome (MetS) is a chronic and multifactorial syndrome characterized by a low-grade chronic inflammation, and a major risk factor for type 2 diabetes mellitus (T2DM) and cardiovascular disease (CVD). In our study, we aimed to investigate the serum levels of high sensitive C-reactive protein (hs-CRP), haptoglobin (Hp), αMethods:This study was performed in 43 (18 males, 25 females) MetS adolescents between the ages of 13 and 17 years (14.70±1.15) and 43 lean controls were matched for age and sex. The serum levels of Hp, αResults:Serum Hp, fetuin-A (p<0.01) and PF-4, hs-CRP, SAP, AGP (p<0.001) values of the MetS subjects were significantly higher than those of the controls. No difference was found in serum αConclusions:This finding suggests the possibility of using these markers in diagnosis of MetS in adolescents to prevent future complications.
Underlying causes of neonatal deaths in term singleton pregnancies: home births versus hospital births in the United States
Authors: Grünebaum Amos , McCullough Laurence B. , Arabin Birgit , Dudenhausen Joachim , Orosz Brooke , Chervenak Frank A. 
Published: October 2016

AbstractIntroduction:The objective of this study was to evaluate the underlying causes of neonatal mortality (NNM) in midwife-attended home births and compare them to hospital births attended by a midwife or a physician in the United States (US).Methods:A retrospective cohort study of the Centers for Disease Control (CDC) linked birth/infant death data set (linked files) for 2008 through 2012 of singleton, term (≥37 weeks) births and normal newborn weights (≥2500 grams).Results:Midwife-attended home births had the highest rate of neonatal deaths [122/95,657 neonatal mortality (NNM) 12.75/10,000; relative risk (RR): 3.6, 95% confidence interval (CI) 3–4.4], followed by hospital physician births (8695/14,447,355 NNM 6.02/10,000; RR: 1.7 95% CI 1.6–1.9) and hospital midwife births (480/1,363,199 NNM 3.52/10,000 RR: 1). Among midwife-assisted home births, underlying causes attributed to labor and delivery caused 39.3% (48/122) of neonatal deaths (RR: 13.4; 95% CI 9–19.9) followed by 29.5% due to congenital anomalies (RR: 2.5; 95% CI 1.8–3.6), and 12.3% due to infections (RR: 4.5; 95% CI 2.5–8.1).Comment:There are significantly increased risks of neonatal deaths among midwife-attended home births associated with three underlying causes: labor and delivery issues, infections, and fetal malformations. This analysis of the causes of neonatal death in planned home birth shows that it is consistently riskier for newborns to deliver at home than at the hospital. Physicians, midwives, and other health care providers have a professional responsibility to share information about the clinical benefits and risks of clinical management.
Characterization of magnetic biochar amended with silicon dioxide prepared at high temperature calcination
Authors: Baig Shams Ali , Lou Zimo , Hayat Malik T. , Fu Ruiqi , Liu Yu , Xu Xinhua 
Published: October 2016

AbstractCalcination is considered to increase the hardness of composite material and prevent its breakage for the effective applications in environmental remediation. In this study, magnetic biochar amended with silicon dioxide was calcined at high temperature under nitrogen environment and characterized using various techniques. X-ray diffraction (XRD) analysis revealed elimination of Fe3O4 peaks under nitrogen calcination and formation of Fe3Si and iron as major constituents of magnetic biochar-SiO2 composite, which demonstrated its superparamagnetic behavior (>80 A2·kg−1) comparable to magnetic biochar. Thermogravimetric analysis (TGA) revealed that both calcined samples generated higher residual mass (>96 %) and demonstrated better thermal stability. The presence of various bands in Fourier transform infrared spectroscopy (FT-IR) was more obvious and the elimination of H–O–H bonding was observed at high temperature calcination. In addition, scanning electron microscopy (SEM) images revealed certain morphological variation among the samples and the presence of more prominent internal and external pores, which then judged the surface area and pore volume of samples. Findings from this study suggests that the selective calcination process could cause useful changes in the material composites and can be effectively employed in environmental remediation measures.
Synthetic routes to polyphosphoesters as solid polymer electrolytes for lithium ion batteries
Authors: Iliescu Smaranda , Plesu Nicoleta , Ilia Gheorghe 
Published: October 2016

Abstract
Polyphosphoesters are environmentally friendly and multifunctional materials. They were noted for their special properties, i.e. fire resistance, plasticity, lubricity, high physical-mechanical performance, thermal stability, and as degradable biopolymers which properties can be modified specifically to desired application in medicine, biology and agriculture. They have a wide range of application as: flame retardants, scaffolds for tissue engineering, gene carriers, drug delivery, carriers for the sustained release of nerve growth factor, pH/thermoresponsive materials, or as solid polymer electrolytes. In this paper we present our researches concerning the synthesis and application of polyphosphates, and polyphosphonates using different modern methods. Different approaches were used. These polyphosphoesters were used as solid polymer electrolytes for lithium polymer batteries by complexation of polyphosphoesters obtained from different phospho(n)ric dichlorides and aliphatic or aromatic diols with lithium salts. These polymers present two important features: they have good conductivity, around 10−6 S/cm, and are fire proof.
New insights into the nature of the Cibacron brilliant red 3B-A – Chitosan interaction
Authors: Hoffmann Stefan , Fuenzalida Werner Juan Pablo , Moreno-Villoslada Ignacio , Goycoolea Francisco M. 
Published: October 2016

Abstract
Cibacron brilliant red 3B-A (CBR) has been introduced to determine chitosan (CS) concentrations in solution, and several studies applied it to measure chitosan content in pharmaceutical formulations. So far, studies have relied on the absorbance band shift to 570 nm to determine the extent of the CBR – CS interaction. In this study, we show that CBR forms micro- to nanometer sized aggregates with CS, depending on their charge ratio and that other photophysical changes in CBR are induced by this interaction. We found that, besides the bathochromic band shift, aggregation induces emission at 600 nm and emission quenching at 360 nm. We compared changes CS induced in absorbance and fluorescence emission of CBR with the CS monomer glucosamine and poly(allylamine) hydrochloride, which both contain amino groups, and found that similar but less intense photophysical changes also occur. Furthermore, CS-induced circular dichroism in CBR suggests a twisted, chiral structure of these aggregates that should match with the previously published in silico simulations of the structure of CS in solution. The low linear charge density of CS and its chiral conformation are considered responsible for the enhanced photophysical response of CBR interacting with the polycation.