1,128 research outputs found

    Effectiveness of 4 Pulpotomy Techniques—Randomized Controlled Trial

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    Pulpotomy is the accepted therapy for the management of cariously exposed pulps in symptom-free primary molars; however, evidence is lacking about the most appropriate technique. The aim of this study was to compare the relative effectiveness of the Er:YAG laser, calcium hydroxide, and ferric sulfate techniques with that of dilute formocresol in retaining such molars symptom-free. Two hundred primary molars in 107 healthy children were included and randomly allocated to one of the techniques. The treated teeth were blindly re-evaluated after 6, 12, 18, and 24 months. Descriptive data analysis and logistic regression analysis, accounting for each patient's effect by a generalized estimating equation (GEE), were used. After 24 months, the following total and clinical success rates were determined (%): formocresol 85 (96), laser 78 (93), calcium hydroxide 53 (87), and ferric sulfate 86 (100). Only calcium hydroxide performed significantly worse than formocresol (p = 0.001, odds ratio = 5.6, 95% confidence interval 2.0-15.5). In conclusion, calcium hydroxide is less appropriate for pulpotomies than is formocresol

    THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION

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    The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining inductive with deductive type of research, we haveidentified several key trends that will certainly influence next perspectives of internal audit function in thecoming period. Our findings show us that next future will give some important challenges for the internalauditors, consisting in developing skills in assessment the effectiveness of risk management which will helpto increase the added value provided by the internal audit, and most importantly, will increase internalaudit’s accountability. Even more the international professional bodies that coordinate internal auditactivity will have to make all necessary efforts for the development of practical guidelines for assessing theeffectiveness of risk management so internal auditors to be equipped with the necessary skills to face with thehigher and higher expectations that will characterize the future perspectives of the internal auditing.internal audit function, risk management, internal auditor, added value, internal audit standards

    Utilization of the MARC II Format for Serials in an Inter-University Environment

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    This paper deals with a relatively small project undertaken by the libraries of the three state universities of Iowa that standardized their handling of machine-readable serial records using the MARC II format. The first section deals exclusively with programming techniques and conventions employed in the MARC II format. The second section describes procedures, generalization, and compromises that permitted the development of a generalized packaged program to serve three academic libraries. The third section outlines the early work environment with special emphasis placed on the library/data processing center relationship. Current environment is also described and projections are made about the next phase this project will enter. Conclusions drawn from this project bear on future handling of computer applications in libraries.published or submitted for publicatio

    THE BUSINESS FROM A MACRO-SOCIAL PERSPECTIVE

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    Every human activity aims at a specific purpose, and way to achieve that goal or misses it shows us how well or how badly that activity is taken place. Sternberg describes the teleopathique like any activity that distorts its intrinsic purpose or pursuing other improper purposes, either aiming to be correct, but with inadequate resources. The medical purpose, for example, is life and patient health. The medical practice becomes teleopathique if, we say, the doctor wants to enrich themselves at the expense of patients (improper purpose) or if they try to cure a patient through a risky surgery, when there is possibility of treatment by the natural methods or by administration of drugs (inadequate resources).business ethics; shareholders

    PUBLIC GOVERNANCE AND CORPORATE ETHICS: A CROSS NATIONAL ANALYSIS

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    This study aims to investigate the association of public governance and corporate ethics. Motive of the study was driven by numerous corporate scandals in various countries and practice of good governance both in private and public sector. The study was intended to reveal, whether the country that apply good practice of governance will also lead good practice of corporate ethics in that country. The study adopted exploratory research design which are public governance and corporate ethics proxied as two independent variables. Public governance was represented by attributes namely public accountability, control of corruption, effectiveness government, regulatory quality, rule of law, regulatory quality and political stability. World Governance Index (WGI) was adopted to measure Public Governance. Meanwhile, data from component measurement of Global Competitiveness Index (CGI) was adopted to measure Corporate Ethics. The study applied bivariate correlation analysis and involved 140 countries member of World Bank Organization. The results show that all public governance attributes are positively and significantly associated with corporate ethics. Pearson correlation coefficient indicates that all attributes of public governance have strong correlation (Pearson correlation (r) > 0.6), except for public accountability attribute. The result implies that the practice of good governance in governmental sector have potential impact on how private sector running their business organizations. Keywords: Public Governance; Corporate Ethics; Good Governance; Accountability; Bivariate Correlatio

    Perceptions of climate change: the role of art and the media

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    This repository item contains a single issue of Issues in Brief, a series of policy briefs that began publishing in 2008 by the Boston University Frederick S. Pardee Center for the Study of the Longer-Range Future.The public perception of climate change is strongly influenced by what people read and see in the popular press and, increasingly, in the work of artists. Based largely on discussions that occurred at an October 2010 symposium held at Boston University titled Transatlantic Perceptions of Climate Change: The Role of the Arts and Media, supported by the Goethe-Institut Boston and the Institute for Advanced Study in the Humanities Essen (KWI). Reflecting on the conversations at that symposium, this paper explores the role that the media and the arts play in shaping whether and how people view climate change as an issue of concern for society

    The incidence and position of melanocytic nevi for the purposes of forensic image comparison

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    Expert witness opinion based on the comparison of images has been accepted by UK courts as admissible evidence in relation to issues of identity. Within images of the hand are a multiplicity of anatomical features of different aetiology, incidence and distribution patterns and this includes melanocytic nevi, referred to more colloquially as moles and/or birthmarks. The hand is not a common place for these isolated features to develop and so their presence in this anatomical region has the potential to be useful for issues of identity. The results of this study show that approximately 9 % of individuals in a sample of 476 hands, displayed at least one nevus on the back of their hand and, contrary to the literature, the incidence was found to be greater in females (15 % of female cohort) than males (7 % of male cohort). Almost a third of all nevi identified on the dorsum of the hand were abnormal or dysplastic. The most frequent location for these aggregations of melanocytes was in the central region of the dorsum of the hand or at the base of the index finger. The relevance of nevi identified in the image of a perpetrator’s hand and also on that of a suspect/accused is discussed in relation to the issue of whether the images have originated from the same individual

    Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania

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    The article provides a statistical monograph of the financial position and performance for the period 2008 – 2012 of the entities from the Romanian metallurgical sector whose financial statements in the period 2004 – 2012 have become the object of the financial audit. There are tested five types of regression models in order to separately determine the evolution of equity in accordance with the variation of turnover, total assets, average number of employees and net result. After determining the most appropriate simple regression model, one proceeds at establishing a multiple regression model which would simultaneously reflect the evolution of equity in accordance with the above mentioned variables. The study’s importance is enhanced by certain statistically-based concrete measures which management should consider in order to increase the shareholders’ equity
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