Miracle-dz/UniFAR-FTUs huggingface dataset:
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector

Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation’s systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved.
Geomagnetic Activity Effects on CO2‐Driven Trend in the Thermosphere and Ionosphere: Ideal Model Experiments With GAIA

We examine impacts of geomagnetic activity (GA) on CO2‐driven trend in the ionosphere and thermosphere using the Ground‐to‐topside Atmosphere Ionosphere model for Aeronomy whole atmosphere model. The model reveals three salient features. (1) Geomagnetic activities usually weakens the CO2‐driven trend at a fixed altitude. Among the IT parameters analyzed, the thermosphere mass density is the most robust indicator for CO2 cooling effect even with GA influences. (2) Geomagnetic activities can either strengthen or weaken the CO2‐driven trend in hmF2 and NmF2, depending on local time and latitudes. This renders the widely used linear fitting methods invalid for removing geomagnetic effects from observations. (3) An interdependency exists between the efficiency of CO2 forcing and geomagnetic forcing, with the former enhances at lower GA level, while the latter enhances at higher CO2 concentration. This could imply that the CO2‐driven trend would accelerate in periods of declining GA, while magnetic storms may have larger space weather impacts in the future with increasing CO2. These findings provide a preliminary model framework to understand interactions between the CO2 forcing from below and the geomagnetic forcing from above.
Synthesis, characterization and adsorption studies of an acrylic acid-grafted sodium alginate-based TiO2 hydrogel nanocomposite

Hydrogel nanocomposites were synthesized by solution polymerization of acrylic acid in the presence of sodium alginate biopolymer and TiO2 nanoparticle. TiO2 nanoparticle and N,N-methylene-bis-acrylamide was used as an inorganic and organic crosslinker, respectively. The structure and morphology of the nanocomposites were investigated using X-Ray Diffraction (XRD), Fourier Transform Infra-Red Spectroscopy (FTIR), Scanning Electron Microscopy (SEM), Brunauer-Emmett-Teller (BET) and thermogravimetric analysis techniques. The nanocomposites hydrogel was used for the adsorption of methyl violet dye from water. The influence of TiO2 nanoparticle, sodium alginate content and grafting on adsorption were studied. The results showed that a pseudo-second-order adsorption kinetic was predominant in the adsorption of methyl violet onto the nanocomposite hydrogel. The experimental equilibrated adsorption capacity of the nanocomposite hydrogel agrees with Langmuir isotherm. Maximum adsorption capacity of 1156.61 mg g−1 and adsorption efficiency of 99.6% towards methyl violet were obtained for the hydrogel nanocomposite.
Resilience, Occupational Burnout, and Parenting Stress in Nurses Caring for COVID-2019 Patients

Background: Caring of patients with corona virus infection disease may have had an impact on the occupational burnout, resilience, and parenting of the nurses. Purpose: Evaluation occupational burnout, resilience, and parenting stress in nurses caring for COVID 2019 patients.Methods: This cross-sectional study is based on strengthening the reporting of observational studies in epidemiology statement. A total of 630 nurses caring for COVID 2019 patients in 5 hospitals were selected via convenience sampling. Participants completed the scales online. Data were analyzed in SPSS v. 22.Results: A total of 420 nurses completed and returned the questionnaires. Occupational burnout has a negative correlation with resilience and a positive correlation with parenting stress and can predict 61.32% of changes in the occupational burnout variance of nurses. Conclusion: Resilience, parenting stress, marital status, number of children, employment status, and gender predicated high percentage of the nurses’ occupational burnout variance. The nurse managers should use these findings to provide appropriate environments for nurses, to develop more comprehensive plans in support of nurses for the current and future crises.
The effects of carbogen and hyperbaric oxygen treatment on fracture healing in rats

ABSTRACT BACKGROUND: Bone fractures and fracture healing are one of the most common problems among orthopedic surgeons. In this study, we investigated the effects of hyperbaric oxygen (HBO) and carbogen (C) treatment on fracture healing in the experimental animal model. METHODS: Twenty-four male Wistar-Albino rats were randomly divided into three groups as Group 1 (C inhalation therapy), Group 2 (HBO inhalation therapy), and Group 3 (control group), with eight rats in each group. HBO and C treatment were given to the rats in Group 1 and Group 2 1 week before the surgical procedure and 3 weeks after the surgical procedure. Following the surgical procedure, all rats were killed at the end of the 3rd week and the healing tissue in the fracture line was evaluated clinically, radiologically, and histopathologically. RESULTS: Although there were higher histopathological, radiological, and clinical scores in the HBO and C groups in terms of fracture healing compared to the control group, there was no statistically significant difference between the groups. CONCLUSION: There are many studies in the literature that examine the systemic and local effects of HBO and C treatments and show that they increase tissue oxygenation. Our study showed that HBO and C groups had no beneficial or harmful effects on fracture healing compared to the control group.
Rotational modes of Poincaré Earth models

ABSTRACT We study the following rotational modes of Poincaré Earth models: the tilt-over mode (TOM), the spin-over mode (SOM) and free core nutation (FCN), using first a simple Earth model with a homogeneous and incompressible liquid core (LC) and a rigid mantle (MT). We obtain analytical solutions for the periods of these modes as well as that of the Chandler wobble (CW). We show analytically the distinction between the TOM and the SOM and that the FCN is indeed the same mode as the SOM of a wobbling Earth. The reduced pressure, in terms of which the vector momentum equation is known to reduce to a scalar second-order partial differential equation called the Poincaré equation, is used as the independent variable. Analytical solutions are then found for the displacement eigenfunctions in a meridional plane of the liquid core for the aforementioned modes. We next consider a three-layer Earth model similar to above which also includes a rigid inner core (IC). We first show that analytical solutions exist for the period and eigenfunctions of the CW if the IC is locked to the MT, i.e. they have the same wobbling motion. We show that this is significant as it shows that the CW manifests itself for a Poincaré (incompressible and inviscid LC) wobbling Earth model. We further allow for the inner core to wobble independently and compute numerically the periods and displacement eigenfunctions of the TOM, SOM and FCN, as well as those for still another rotational mode, the inner-core wobble (ICW). Next we show that the presence of the characteristic surfaces intercepted by the inner-core, when computing the period and eigenfunctions of the free inner-core nutation (FICN), may be the reason for the slow (or lack of the) convergence of this mode. Finally, we show that even though the wobbling motion of the mantle is ignored when solving for the frequencies of the ICW and the FICN when Sasao's approximation is used, the analytical solutions for both these modes yield periods nearly identical to those in the literature for a similar Earth model with mantle allowed to wobble as well. We infer that the Sasao's approximation, or the severe truncation of the series solution of the field variables, the pressure, the gravitational potential and the components of the displacement vector, may not be adequate to accurately describe the motion in the liquid core during the excitation of the FICN.
A novel magnetically separable CoFe2O4/SnO2 composite photocatalyst for the degradation of methylene blue dye from aqueous solution

In this paper, a magnetically separable CoFe2O4/SnO2 nanocomposite was synthesized by a twostep procedure, first, the synthesis of CoFe2O4 and SnO2 nanoparticles by wet chemical precipitation method and second, the preparation of CoFe2O4/SnO2 nanocomposites by solid-state reaction method. The resulting photocatalysts were characterized by X-ray diffraction (XRD), nitrogen adsorption– desorption analyses, scanning electron microscopy, energy dispersive X-ray spectroscopy (EDX) and UV-vis diffuse reflectance spectroscopy. The crystallization investigated by XRD confirmed the existence of both SnO2 and CoFe2O4 phases, which was further confirmed by EDX. The energy band gap of 5% CoFe2O4/SnO2 nanocomposite observed by UV-Vis diffuse reflectance spectroscopy was estimated to be 3.7 eV, which was comparable with that of SnO2. The photocatalytic performance of the as-synthesized magnetic CoFe2O4/SnO2 nanocomposites was investigated through methylene blue degradation reaction under UV irradiation. The CoFe2O4/SnO2 nanocomposite containing 5 wt. % CoFe2O4 exhibited improved photocatalytic performance compared with commercial P-25. Moreover, alkaline media was favorable for photocatalytic degradation of cationic dye methylene blue. Finally, CoFe2O4/SnO2 nanoparticles can be separated and recovered quickly from suspension in the presence of an externally applied magnetic field without leaving residues in the solution. Therefore, it can be concluded that this work would replace the traditional semiconductor photocatalysts and the as-synthesized photocatalyst would be a promising candidate for environmental cleanup.
Political competition, electoral participation and local fiscal performance

ABSTRACT Existing literature argues that political competition and electoral participation influence government efficiency. However, empirical evidence on the matter for developing countries is scant and mixed. This paper contributes to the literature by exploring the impact of political competition and electoral participation on the fiscal performance of 1,098 Colombian municipalities during four government periods (2000-2015). Using a fixed effect panel data model, we find a significant positive relationship between political competition and electoral participation and a composite fiscal performance index. To be more precise, our results indicate that municipalities that have a lower concentration of council seats in the hands of few parties (i.e. a lower Herfindahl-Hirschman Index) and higher voter turnout rates tend to perform better. These results are explained by the positive impact of political competition and electoral participation on operating expenses, local revenue generation, investment and savings. Overall, these findings support political accountability theories, which argue that electoral participation and political competition incentivize career-concerned politicians to perform well and to reduce rent-extraction behavior.
Pengaruh pengawasan dan kecerdasan emosional terhadap disiplin kerja dalam meningkatkan kinerja pegawai bapenda provinsi kalimantan timur

Dalam penelitian ini melibatkan pegawai Pada Bapenda Provinsi Kalimantan Timur. Dalam penelitian ini, untuk melihat kinerja pegawai digunakan sampel 51 responden. Adapun analisis data yang digunakan oleh penulis adalah Structural Equation Model (SEM). Pengujian hipotesis dilakukan dengan analisis multivariate yang dijalankan melalui program SmartPLS. Analisis data melalui partial Least Square (PLS) dilakukan melalui dua tahap, yaitu: Pertama, Menilai outer model atau model pengukuran. Kedua, Menilai Inner model atau model structural. Hasil penelitian menunjukkan bahwa Pengawasan berpengaruh positif dan tidak signifikan terhadap disiplin kerja pegawai, Kecerdasan emosional berpengaruh positif dan signifikan terhadap disiplin kerja pegawai, Pengawasan berpengaruh positif dan signifikan terhadap kinerja pegawai, Kecerdasan emosional berpengaruh positif dan signifikan terhadap kinerja pegawai, Disiplin kerja berpengaruh positif dan tidak signifikan terhadap kinerja pegawai .
Care for Women with Delusional Disorder: Towards a Specialized Approach

Delusional disorder is a difficult-to-treat clinical condition with health needs that are often undertreated. Although individuals with delusional disorder may be high functioning in daily life, they suffer from serious health complaints that may be sex-specific. The main aim of this narrative review is to address these sex-specific health needs and to find ways of integrating their management into service programs. Age is an important issue. Delusional disorder most often first occurs in middle to late adult life, a time that corresponds to menopause in women, and menopausal age correlates with increased development of both somatic and psychological health problems in women. It is associated with a rise in the prevalence of depression and a worsening of prior psychotic symptoms. Importantly, women with delusional disorder show low compliance rates with both psychiatric treatment and with medical/surgical referrals. Intervention at the patient, provider, and systems levels are needed to address these ongoing problems.
Early Career Planners in a Neo-liberal Age: Experience of Working in the South East of England

ABSTRACT Since the 1970s, neo-liberal government policy has changed the context in which planners work, and resulted in a growth in the number of planners working in the private sector and changes in the roles of planners working in the public sector. This article reports on research investigating the impact of these changes on recent planning graduates working in the South East of England. The research findings highlight differences and similarities in the experience of public and private sector planners in terms of their job satisfaction, perceptions of the role of planners, ethics, career trajectories and membership of the profession.
PASSENGER PERCEPTIONS TOWARDS SERVICE QUALITY OF AIRLINES BASED IN SINGAPORE

This research focuses on understanding how passengers had perceived airline’s flight services as well as how passengers had evaluated the importance of service quality dimensions of airlines based in Singapore, specifically understanding whether full-service network carriers or low-cost carriers had delivered better value-added service quality in terms of whether airfares were value for money, as well as identifying whether gender and age differences perceive differently towards service quality. Data was collected via a survey at Singapore’s Changi Airport, targeting arriving passengers who had flown on Singapore-based airlines. The results revealed that full-service network carriers had delivered better value in flight services as compared to low-cost carriers. The results also highlighted that between genders, male passengers are more satisfied with airline’s flight services as compared to females, while between age groups, significant differences were found in overall seat comfort. Moreover, Airline safety records and on-time departure and arrival followed by lavatories cleanliness and odourless were rated as the most important factors towards passengers.
The Iron-Niobium Phase Diagram

This work presents an experimental study of the binary Fe-Nb phase diagram, using techniques al optical metallography, X-ray diffraction, differential Thermal Analysis (DTA) and elec tron microprobe. Our results re-define the existence range for the phases Fe 2 Nb and Fez 21 Nb 19 , point out the peritectic nature of the latter phase, and indicate the metastability of the Fe 2 Nb 3 phase and the non-existence of a high-temperature phase with stochiometry Fe 11 Nb 89 in this system
Care home residents on the move: the significance of cultural context for physical activity

Abstract Increased physical activity is widely promoted as beneficial for older people, but previous research indicates this may be difficult to implement in care homes, especially for people with dementia who form an increasing proportion of residents. Care home cultures can mitigate against physical activity for residents, but there is also scope for them to embed personalised physical activity. They are under-researched, but significant in terms of outcomes and quality of life for residents. This paper builds understanding of care home cultures of physical activity through qualitative, empirical research in five care homes. Key findings are that culturally framed views about physical activity, sometimes reflecting stereotypical views of dependency, can be seen in care homes. Managers, staff and residents may be invested in or resistant to physical activity and dominant managerial or societal views may be reflected or contested. The relatively closed boundaries of care homes reinforce sedentariness, and resident involvement in either chosen or enforced physical activity is varied. Interactions demonstrate potential to negotiate physical activity more or less effectively in any given care home. Rigid routines, external regulations and pressure on staffing can be negative, but management commitment has positive potential. In conclusion, the paper identifies that to increase physical activity in a sustainable manner, any intervention needs to address issues of culture change and individual needs and preferences.
Measuring Self-Care and Diabetes Distress Among Diabetic Patients

Impact of diabetes distress on diabetes self-care practices have been widely investigated but little known about the implication of the diabetes self-care on diabetic distress. This study is a correlational study that aims to discover the prevalence of distress and its correlation with self-care behavior in type II diabetes patients. This research was conducted in January-August 2018. Findings revealed that 70.5% of respondents had low self-care behavior and 50% of respondents experienced moderate to high level of distress. Chi-square test showed that there was no association between self-care and distress in type 2 diabetes patients as indicated by the value p = 0.4 > of 0.05. Health care for diabetes patient should focus on both physical and psychological health problems.
Simultaneous Stabilization of Nonlinear port-controlled Hamiltonian Systems via Output Feedback

The simultaneous stabilization of a finite collection of nonlinear Port-Controlled Hamiltonian (PCH) systems is investigated in this paper, and a number of new results on the control design are proposed via output feedback. First, using the PCH systems' structural properties and the systems’ zero-state detectability, a new control design method is developed. Then, in the case of external disturbances and/or parametric uncertainties in the PCH systems three kinds of simultaneous stabilization laws are proposed. The first one is a robust simultaneous stabilizer, the second is an adaptive simultaneous stabilizer, and the last is a robust adaptive H(subscript ∞) simultaneous stabilizer. Study of an illustrative example with simulations shows that the control design methods obtained in this paper work very well.
Ameliorative effect of polydatin and polydatin-loaded chitosan nanoparticles against diabetes-induced pulmonary disorders in rats

The current study aims to evaluate the ameliorative effect of polydatin-loaded-chitosan nanoparticles (PD-CSNPs), polydatin (PD), and metformin on Diabetes-induced pulmonary disorders. After induction of diabetes, rats are classified into five groups, diabetic control and diabetic rats treated daily for four weeks with; PD, PD-CSNPs, chitosan-nanoparticles and metformin. Rats treated with PD and PD-CSNPs showed a reduction in glycosylated-haemoglobin % and lipid peroxidation level, increased activities of superoxide peroxidase, superoxide dismutase and catalase, and glutathione content in treated diabetic rats lung. Furthermore, PD-CSNPs, PD and MET decreased tumour necrosis factor-alpha and nuclear factor-kappa-β and upregulated nuclear factor erythroid 2-related factor-2 and haem oxygenase-1. Histological and ultrastructural examinations revealed their ameliorative effect via reducing the bronchiolar and alveolar fibrosis, thickening of the interalveolar septum, and inflammatory cell infiltration. In conclusion, PD-CSNPs was more effective than MET and PD in improvement the diabetes-induced pulmonary disorders through its antioxidant, anti-inflammatory, and prolonged-release properties.