People rely on their attitudes more than the source when judging the accuracy of news stories on Facebook

The role of 'fake news' in shaping political behaviour has received extensive attention in recent years, with Facebook and other websites undertaking a number of measures to try and address the problem. Drawing on an experimental study during the 2017 German federal election campaign, Bernhard Clemm von Hohenberg illustrates that people rely far more on their pre-existing political attitudes when judging the accuracy of a story on Facebook than they do on the reputation of a news source

Improving accounting or its stochastic changes?

Викладено авторські зауваги щодо перманентних змін у вітчизняному бухгалтерському обліку та фінансовій звітності. Наголошується на необхідності виваженого підходу до їхнього реформування, оскільки стохастичні зміни плану рахунків чи фінансової звітності таким вважатися не можуть. Звертається увага на те, що можливість вільного доступу до надбань зарубіжної теорії бухгалтерського обліку не виправдала сподівань, оскільки замість осмислення її переваг чи недоліків, що могло б бути імпульсом для удосконалення його системи, сталося протилежне – неперебірливе копіювання не перевірених на практиці сумнівних нововведень, які не сприяють розвитку теорії бухгалтерського обліку та формуванню виваженої системи фінансової звітностіIn the article the author remarks about permanent changes in national accounting and financial reporting. The necessity for a balanced approach to their reforming is highlighted as stochastic changes of accounts or financial statements can not be considered so. Attention is drawn to the fact that the possibility of free access to foreign acquisitions accounting theory has not met expectations. Instead of understanding the advantages or disadvantages that could be an impetus for improving its system, the opposite happened - not indiscriminate copying of untested in practice, questionable innovations that do not contribute to the development of accounting theory and the formation of a balanced financial reporting. Therefore the expected progress in accounting theory has not happened. The attention of scientists to the lack of prudent implemented against it and its financial reporting changes, according to the author, can not be interpreted so as to ensure their improvement towards systematic and rational, and hence perceived as reforming. It is summarized that the outlined problem has emerged suddenly, on the contrary, it has long been featured in publications devoted to the improvement of accounting and financial reporting as prominent. However, out of concern for their declarative state, while trying to solve the problem, most authors just slip to the margins of accounting theory and prefer borrowed from foreign translated literature enigmatic similar to controlling definitions of‘strategic’ accounting and so on. It is emphasized that this situation leads to potential loss of even those talented authors who can due to their hard work make worthy contributions to the theory of accounting

Title Insurance in Mexico: A Necessary Protection, Duplicative Expense, or Something in between

This Comment is written for those interested in buying property in Mexico and for the professionals who advise them. It begins by analyzing whether title insurance companies provide a necessary service for those purchasing property in Mexico. This section of the Comment addresses issues related to the protections afforded by Mexican law and whether title insurance is duplicative in light of those protections. It also discusses another option for a buyer, obtaining an opinion from a Mexican attorney. It goes on to analyze whether having a title insurance company maneuver the Mexican courts is a justification for its purchase. It also discusses the differences between American and Mexican property law that make knowledge of the laws, if not title insurance, necessary before moving forward with a real estate transaction. Next, the Comment provides information regarding the types, cost, and payout rates of title insurance in Mexico and addresses how useful title insurance is in the United States. Lastly, the Comment discusses why title insurance in Mexico may continue to grow despite its questionable utility

Foreword

The authors of Volume 9: Issue 2 of the San Diego International Law Journal discuss a myriad of issues, tackling emerging and pressing problems in international law. Three articles discuss different aspects of international investment in real estate. The others discuss remedies for victims under international and national law; the limits imposed on rule against double jeopardy in the United States, United Kingdom, and potentially other countries; and the possibility of defamation liability of Internet and global publishers in foreign courts

Foreword

Regulation of global networks, human rights concerns, the effect of violence on children, and the regulatory authority of bodies like the WTO are also issues that no country can ignore. These topics in particular are highlighted in the 9th volume of the San Diego International Law Journal. However, like the subprime mortgage crisis, they are but a few of the important international issues facing the world

A phase-field model investigating the role of elastic strain energy during the growth of closely spaced neighbouring interphase precipitates

A multi-phase field method is developed to investigate the effects of transformation strain on the transformation kinetics, thermodynamic stability and pairing of interphase precipitates in micro-alloyed steels. The model conserves homogeneity of stress in the diffuse interface between elastically inhomogeneous phases and provides an explanation of the mechanism resulting in the pairing of two adjacent interphase precipitates. Several scenarios of inhomogeneous elastic conditions have been considered. The simulations for a situation where only the interfacial energy is considered to contribute to the transformation show that this energy can lead to the establishment of a neck between two neighbouring precipitates. However, if sufficient time is given, one of the precipitates will completely dissolve into its neighbouring particle. On the other hand, when both strain and interfacial energies act on the system, the bridge between the particles becomes stabilised leading to the pairing of the particles. This is a result of the particles tendency to minimise the strain energy due to the excessive strain field generated by the neck between the two particles

Management antikoagulierter Patienten in der Implantattherapie. Eine klinische Vergleichsstudie.

Abstract Objectives: This prospective clinical comparative study aimed to analyze the postoperative bleeding risk of patients continuing their anticoagulation therapy (AT) and undergoing implant surgery and bone grafting procedures. Materials and methods: The treatments ranged from the insertion of single or multiple dental implants over implant exposures to sinus floor augmentation and vertical and/or lateral bone grafting with autologous bone grafts. The patients of the test groups (AT groups) were treated with platelet aggregation inhibitors (PAIs), Vitamin-K inhibitors, Vitamin-K inhibitor withdrawal bridged with heparin (LMWH), or new/direct oral anticoagulants (NOACs/DOACs). Patients of the control group were non-anticoagulated (non-AT group). Surgical procedures were performed in the same manner in all groups. Pre, intra, and postoperative data concerning the treatment, extent of the surgery and bleedings was recorded and statistically evaluated. Results: There were seven postoperative bleedings in 564 patients (1.2%), four in the AT groups (3.4%), and three in the non-AT group (0.6%). No thromboembolic complication occurred in the whole observation period. The invasiveness of the surgical procedure had no statistically significant effect on bleeding frequencies. Patients taking Vitamin-K inhibitors had a significantly higher risk of a postoperative bleeding compared to patients without any AT (P = 0.038). Two patients were hospitalized due to the severity of the bleeding as a precautionary measure (one in the non-AT and one in the PAI group). All bleedings were easily controllable with local hemostatic measures. There was no postoperative bleeding recorded for patients taking DOACs. Conclusions: Anticoagulation therapy should be continued in patients undergoing implant surgery and bone grafting procedures avoiding thromboembolic complications. Surgeons should always apply the most minimally invasive approach to reduce postoperative risks and be able to apply local hemostatic measures in terms of a bleeding complication