bluuebunny/crossref_metadata_2025 huggingface dataset:
The Potential Value of Sputum Level Interleukin38 and NLRP3 Inflammasome in Severe Childhood Asthma
Authors: Hamzaoui Agnès , Louhaichi Sabrine , Hamzaoui Kamel
Published: April 2024

Asthma in children is associated with serious exacerbations that are
modulated by inflammation. The expression of inflammatory cytokines varies
according to the severity of the disease. The transition from the state of exacerbation of
the disease to the state of cure always passes through a relationship between
inflammatory and anti-inflammatory mediators. This study looks at the expression of
IL-38 and NLRP3 inflammasome in severe childhood asthma. NLRP3 inflammasome
is upregulated in severe asthma, contrasting with low levels of IL-38. The
inflammatory pattern of severe asthma in children is characterized by the expression of
IL-17, IL-32, IL-1β, and NLRP3 inflammasome.
Sobre a primitiva conclusão da versão galego-portuguesa da Crónica de Castela (A2d)
Authors: Miranda José Carlos
Published: April 2024

This article reassesses the second part (A2) of the factitious code A (ms.BNE 8817). It focuses on the epilogue (A2d) that completed the Galician-Portuguese translation of the Crónica de Castilla (A2b) in this manuscript before the addition of the Crónica de San Fernando (A2c). It shows that this epilogue was redacted in order to provide a conclusion to that specific version of the Crónica de Castilla, and argues that the translation, together with the prologue (A2a) that precedes it in the manuscript and the assessed epilogue, sprang from a characterised writing project that was probably promoted by Martin Gil de Riba de Vizela, the 2nd earl of Barcelos.
Mulher e cultura nos primórdios da universidade portuguesa
Authors: Oliveira António Resende de
Published: April 2024

Although removed from Portuguesemedieval and modern schools, the connection of women to culture was always present in the path of many women from Antiquity to modern times. Integrated within the scope of the orality that accompanied the vast majority of the population in the aforementioned periods, or approaching themselves from circles with access to written culture, and participating and stimulating even different cultural systems, there are many contexts that required his presence. In this essay, without any concern of completeness, we explore some examples fromdocuments that have accompanied the first decades of the history of the Portuguese university, and that allow you to see her in different activities related to the cultural environments mentioned.
Rei posto, rei deposto: as representações das sucessões e deposições régias nas crónicas de Froissart, Ayala e Fernão Lopes
Authors: Russo Rute
Published: April 2024

Thispaper is centered on the representations of the crown’s succession in the chronicles of Fernão Lopes, Ayalaand Froissart. Through a comparative and interdisciplinary analysis, we will contrast the chronicler’s representations by trying to understand how the authors elaborated the depictions of the main actors and events in the depositions and successions in the kingdoms of Portugal, Castille and England in the 14thand 15thcenturies,
O romance ibérico da Donzela Guerreira e a Balada de Mulan: uma leitura comparada
Authors: Zhou Wenzu
Published: April 2024

This article proposes a comparative reading of the Iberian ballad The Warrior Maidenand a well-known Chinese poem –the Ballad of Mulan, both from medieval origins and passed by oral transmission. Our study begins with the internal specificities of the different Portuguese versions of the ballad. Then, taking into account the textual heterogeneity of the Iberian ballad, we compared the path of the warrior maiden and that of Mulan, in order to elucidate the meaning of the configuration of female identity ineach of the cultural spheres related.From a general point of view, the distinctive symbolic construction in the Chinese and the Portuguese ballads manifest different ways of expressing the prevailing ideologies of the respective societies. On the other hand, under the apparent cultural divergences, interesting convergence can be found by showing some female images of autonomies.
Living with Data: Aligning Data Studies and Data Activism Through a Focus on Everyday Experiences of Datafication
Authors: Kennedy Helen
Published: April 2024

In this paper I argue that there is an urgent need for more empirical research into everyday experiences of living with datafication, something that has not been prioritised in the emerging field of data studies to date. As a result of this absence, the knowledge produced within data studies is not as aligned to the aims of data activism as it might be. Data activism seeks to challenge existing, unequal data power relations and to mobilise data in order to enhance social justice, yet data studies has focused primarily on identifying the former and not on imagining the latter. To build a picture of what more just conditions of datafication might look like, I argue that it is important to take account of everyday experiences of datafication, of what people themselves say would enable them to live better with data and would constitute more just data arrangements, based on their experiences. I explore two possible approaches to this endeavour, both of which suggest the need for a vocabulary of emotions in researching everyday living with data.
Data Activism in Light of the Public Sphere
Authors: Gutiérrez Miren
Published: April 2024

The spaces for dialogue, consensus and networked action generated by proactive data activists with the purpose of producing diagnosis and solutions to social problems can be theorized as a revision of the public sphere, conceived as an ideal place where people congregate to communicate as equals. Proactive data activism –a new phenomenon in the field of action enabled by software and data infrastructure– presents opportunities for social engagement as data analysis empower people so they can sit at the decision-making table of the new ‘alternative digital public spheres.’ However, employing Dean’s conceptualization of the ‘neodemocracies’, data activism imposes three tensions on the concept of the public sphere: site, telos and vehicle. Based on empirical observation and case studies, this article analyses how these tensions reshape the public sphere; ultimately, it seeks to ascertain what is left of the public sphere in the big data society.
Evaluation and effects of STEAM-PBL on mathematics interest and numeracy skills on elementary school
Authors: Ranak Lince , Rustam Rustam , Ero Priska Efriani Luansi
Published: April 2024

The STEAM (Science, Technology, Engineering, Arts, and Mathematics) approach with a project-based learning model is one of the learning strategies that contribute to the development of 21st century skills. But how does this strategy apply to learning mathematics in elementary schools? In addition, can this strategy affect the interest in learning mathematics and numeracy skills of elementary school students? This study aims to answer these questions as well as develop and evaluate its application in mathematics learning in elementary schools. The research method used is Design-Based Research (DBR) which is conducted through active collaboration between researchers and classroom teachers. Data collection used questionnaires, tests, observations and interviews. Based on statistical analysis of learning interest data and numeracy skills, a significance value of 0.00 0.05 was obtained so it can be concluded that learning mathematics using a project-based STEAM approach has a positive and significant effect on mathematics learning interest and numeracy literacy skills of elementary school students. Then its implementation based on observations and interviews can be effective and improve students' abilities. However, its application also has shortcomings so that it must be properly prepared.
Mazowsze – bilans 25-lecia
Authors: Swianiewicz Paweł , Łukomska Julita
Published: April 2024

Artykuł zawiera podsumowanie 25 lat działalności samorządu wojewódzkiego Mazowsza, a w szczególności zmian w poziomie rozwoju w skali regionu oraz poszczególnych subregionów, a także trendów w zakresie usług publicznych dostarczanych przez instytucje samorządowe. Do omówienia zostały wybrane sektory usług wiążące się z największymi wydatkami budżetowymi, a więc transport (zarówno w zakresie utrzymania i budowy dróg wojewódzkich, jak i regionalnego transportu zbiorowego), ochrona zdrowia i kultura. Artykuł wskazuje także na zmiany w poziomie infrastruktury technicznej i społecznej w regionie oraz na wykorzystanie środków pochodzących z funduszy Unii Europejskiej przez samorządy Mazowsza, jako na ważny czynnik pobudzający rozwój. Przeprowadzone analizy potwierdzają tezę o umacnianiu się pozycji Mazowsza jako wiodącego w kraju ośrodka rozwoju zarówno na poziomie regionu, jak i poszczególnych subregionów. Słowa kluczowe: samorząd terytorialny, rozwój regionalny, usługi publiczne, Mazowsze
Evaluation of an e-Learning Program for Community Pharmacists for Dispensing Emicizumab (Hemlibra) in France: Nationwide Cross-Sectional Study
Authors: Chamouard Valérie , Freyssenge Julie , Clairaz-Mahiou Béatrice , Ferrera Bibas Felicia , Fraticelli Laurie
Published: April 2024

Background

Since June 2021, patients with hemophilia A with antifactor VIII inhibitors and those with severe hemophilia A without antifactor VIII inhibitors treated with Hemlibra have had to choose between a community or hospital pharmacy. The French reference center for hemophilia developed the HEMOPHAR e-learning program for community pharmacists for dispensing emicizumab. 

Objective

This study aims to evaluate the efficiency and safety of this new care pathway by assessing the HEMOPHAR e-learning program. 

Methods

The methodology is based on Kirkpatrick’s model for evaluating the immediate reaction of trained community pharmacists (level 1), their level of acquired knowledge (level 2), and their professional practice after 3 months of dispensation (level 3). 

Results

The HEMOPHAR e-learning program reached a large audience, with 67% (337/502) of the eligible community pharmacists following it. The immediate reaction was overall satisfying. High rates of engagement were reported with 63.5% (214/337) to 73.3% (247/337) of completed training modules, along with high rates of success with quizzes of 61.5% (174/337) to 95.7% (244/337). We observed that 83.9% (193/230) of the community pharmacists needed less than 2 attempts to pass the quiz of the module related to professional practice, while the other quizzes required more attempts. Advice on compliance and drug interactions were most frequently provided to patients by the community pharmacists. 

Conclusions

This study suggests ways to improve the training of community pharmacists and to optimize coordination with treatment centers. This study also reports on the feasibility of switching to a community pharmacy in a secure pharmaceutical circuit, including in the context of a rare bleeding disease. 

Trial Registration

ClinicalTrials.gov NCT05449197; https://clinicaltrials.gov/study/NCT05449197

International Registered Report Identifier (IRRID)

RR2-10.2196/43091
The Accuracy of Pulse Oxygen Saturation, Heart Rate, Blood Pressure, and Respiratory Rate Raised by a Contactless Telehealth Portal: Validation Study
Authors: Gerald Dcruz Julian , Yeh Paichang
Published: April 2024

Background

The traditional measurement of heart rate (HR), oxygen saturation (SpO2), blood pressure (BP), and respiratory rate (RR) via physical examination can be challenging, and the recent pandemic has accelerated trends toward telehealth and remote monitoring. Instead of going to the physician to check these vital signs, measuring them at home would be more convenient. Vital sign monitors, also known as physiological parameter monitors, are electronic devices that measure and display biological information about patients under constant monitoring.

Objective

The purpose of this study was to validate the accuracy of the pulse SpO2, HR, BP, and RR raised by Docsun Telehealth Portal by comparing it with approved medical devices.

Methods

This is a noninvasive, self-check, system-based study conducted to validate the detection of vital signs (SpO2, HR, BP, and RR) raised by Docsun Telehealth Portal. The input for software processing involves facial screening without any accessories on the face, scanning directly through the software application portal. The participant’s facial features are detected and screened for the extraction of necessary readings.

Results

For the validation of HR, SpO2, BP, and RR measurements, the main outcomes were the mean of the absolute difference between the respective investigational devices and the reference values as well as the absolute percentage difference between the respective investigational devices and the reference values. If the HR was within ±10% of the reference standard or 5 beats per minute, it was considered acceptable for clinical purposes. The average absolute difference between the Docsun Telehealth Portal and the reference values was 1.41 (SD 1.14) beats per minute. The mean absolute percentage difference was 1.69% (SD 1.37). Therefore, the Docsun Telehealth Portal met the predefined accuracy cutoff for HR measurements. If the RR was within ±10% of the reference standard or 3 breaths per minute, it was considered acceptable for clinical purposes. The average absolute difference between the Docsun Telehealth Portal and the reference values was 0.86 breaths per minute. The mean absolute percentage difference was 4.72%. Therefore, the Docsun Telehealth Portal met the predefined accuracy cutoff for RR measurements. SpO2 levels were considered acceptable if the average absolute difference between the Docsun Telehealth Portal and the reference values was ±3%. The mean absolute percentage difference was 0.59%. Therefore, the Docsun Telehealth Portal met the predefined accuracy cutoff for SpO2 measurements. The Docsun Telehealth Portal predicted systolic BP with an accuracy of 94.81% and diastolic BP with an accuracy of 95.71%.

Conclusions

The results of the study show that the accuracy of the HR, BP, SpO2, and RR values raised by the Docsun Telehealth Portal, compared against the clinically approved medical devices, proved to be accurate by meeting predefined accuracy guidelines.
Succinic acid Production Strategy: Raw material, Organisms and Recent Applications in pharmaceutical and Food: Critical Review
Authors: Abd Alsaheb Ramzi A. , A. Atyia Mohammed , Kamil Abdullah Jaafar , Abbas Azza Hashim
Published: April 2024

Succinic acid is an essential base ingredient for manufacturing various industrial chemicals. Succinic acid has been acknowledged as one of the most significant bio based building block chemicals. Rapid demand for succinic acid has been noticed in the last 10 years. The production methods and mechanisms developed. Hence, these techniques and operations need to be revised. Recently, an omnibus rule for developing succinic acid is to find renewable carbohydrate Feedstocks. The sustainability of the resource is crucial to disintegrate the massive use of petroleum based-production. Accordingly, systematically reviewing the latest findings of bacterial production and related fermentation methods is critical. Therefore, this paper aims to study the latest research and assess the findings statistically comprehensively. The current review attempt is a step toward comprehending all the conditions surrounding succinic acid production from raw materials, microorganisms, and fermentation methods.
Enhancing Mood Based Music Selection through Physiological Sensing Technology
Authors: Gupta Sneha
Published: April 2024

Abstract: This research paper presents the development of an emotional sensor system that combines computer vision techniques with physiological sensors to detect and analyse facial expressions. The system utilizes a webcam for capturing facial images and integrates Arduino-based hardware components such as a pulse sensor, temperature sensor, galvanic skin sensor, and heart rate sensor for comprehensive emotional analysis. The proposed system aims to contribute to various fields such as human-computer interaction, psychology, and healthcare by providing a non-invasive and real-time method for emotion detection and monitoring.
Malware Executables Detection Using XGBOOST
Authors: Chitteti Srinath Reddy
Published: April 2024

Abstract: Malicious software, called malware, is a big problem for computers. It can steal information, cause financial losses, and more. We came up with a new way to find malware using a smart computer program called XGBoost. XGBoost is good at solving problems with computers. We used it to tell if a computer program is malware or not. We looked at different things about the program, like how it's made and what it does. In our study, we explain how our system works. We talk about how we got the data ready, what things we looked at in the programs, and how we taught the XGBoost program to find malware. Our tests show that our system is good at finding malware. It's accurate and doesn't make many mistakes. This means it can help protect computers from malware. In short, our research helps keep computers safe from bad programs like malware. We use a smart program called XGBoost and look at many things in the program to tell if it's harmful or not. It works well and can be used in real life to stop malware.
Enhancing Object Detection Accuracy Through Custom Dataset Using Yolo
Authors: Khude Sonali Ashok
Published: April 2024

Abstract: Potholes pose significant risks to road safety and vehicle maintenance, leading to accidents and costly repairs. Traditional methods of pothole detection are often labour-intensive and time-consuming. In this study, we propose an innovative approach to pothole detection using YOLOv8, a state-of-the-art object detection algorithm. By harnessing the power of deep learning, our system can accurately identify and locate potholes in real-time video streams from traffic cameras and vehicles. We employ YOLOv8, an advanced variant of the You Only Look Once (YOLO) algorithm, known for its speed and accuracy in real-time object detection tasks. Leveraging a large annotated dataset of road images, we fine-tune the YOLOv8 model to specifically detect potholes. Our trained model is capable of identifying various pothole sizes and shapes, even in challenging lighting and weather conditions.
Message Encapsulation in-Text, Image, Audio and Video
Authors: Reddy Reddyvari Venkateswara
Published: April 2024

Abstract: Steganography entails concealing text-based mystery records within non-textual content documents together with picture, audio, or video documents, with the extraction of the hidden records taking area at its vacation spot. This avoids detection. Steganography is a flexible and effective method hired to hide sensitive statistics inside apparently harmless cover media. This task pursuits to discover the sector of steganography, check out its diverse methods, and increase a realistic stenographic utility for securing digital information.
Physical Activity Levels of Individuals Employed in the Sports Directorate
Authors: Kalkavan Arslan , Terzi Esranur
Published: April 2024

The aim of this study is to examine the physical activity levels of civil servants employed in a sports-related state institution, with a focus on individual factors and their attitudes toward physical exercise. The research cohort comprised 160 individuals, randomly selected from employees working in the sports directorate, consisting of 79 women and 81 men. Data collection was conducted through an online questionnaire encompassing a personal information form and the International Physical Activity Questionnaire-Short Form. Descriptive statistics and Chi-square analyses were employed for data analysis, supplemented by calculations of Cohen's d effect sizes to assess the relationship between variables. Results from the analysis revealed that 19.40% of sports directorate employees were categorized as inactive, 20.60% as minimally active, and 60.0% as sufficiently active. Furthermore, significant disparities in physical activity levels were observed concerning gender, age, marital status, and sports history (p
Quantum Monte Carlo simulations for financial risk analytics: scenario generation for equity, rate, and credit risk factors
Authors: Matsakos Titos , Nield Stuart
Published: April 2024

Monte Carlo (MC) simulations are widely used in financial risk management, from estimating value-at-risk (VaR) to pricing over-the-counter derivatives. However, they come at a significant computational cost due to the number of scenarios required for convergence. If a probability distribution is available, Quantum Amplitude Estimation (QAE) algorithms can provide a quadratic speed-up in measuring its properties as compared to their classical counterparts. Recent studies have explored the calculation of common risk measures and the optimisation of QAE algorithms by initialising the input quantum states with pre-computed probability distributions. If such distributions are not available in closed form, however, they need to be generated numerically, and the associated computational cost may limit the quantum advantage. In this paper, we bypass this challenge by incorporating scenario generation – i.e. simulation of the risk factor evolution over time to generate probability distributions – into the quantum computation; we refer to this process as Quantum MC (QMC) simulations. Specifically, we assemble quantum circuits that implement stochastic models for equity (geometric Brownian motion), interest rate (mean-reversion models), and credit (structural, reduced-form, and rating migration credit models) risk factors. We then integrate these models with QAE to provide end-to-end examples for both market and credit risk use cases.
Improving Foundational Understanding regarding Facility Transition through a Survey Assessment of Industry Professionals involved in Commercial Building Decommissioning
Authors: Karanja Pauline , Pilkington Stephanie , Smithwick Jake , Mayo Glenda
Published: April 2024

Commercial buildings are asset intensive facilities and therefore have unique challenges in the asset lifecycle management. When procedures and guidelines on decommissioning are not enforced, these buildings can be left unattended for years. As a result, the lack of maintenance may expedite asset deterioration, thus leaving less material salvageable for future use. This study aims to better understand current trends in the decommissioning of commercial buildings by surveying industry professionals across three possible dimensions 1) planned decommissioning, 2) condition assessments on commercial buildings, and 3) current awareness of procedures and guidelines. Through correlation analysis, the study explores how professionals’ roles in the industry relate to these three dimensions, offering valuable insights into the dynamic interplay shaping decommissioning practices. This study analyzes data collected through a Qualtrics survey designed to target construction and facilities management professionals. The 720 respondents were associated with the International Facilities Management Association and the American Institute of Architects. Results of the study show that planning for decommissioning mostly occurs once a building has been vacated or due to reactionary planning in an attempt to save a facility for reuse or remodeling. There is a consensus among the survey respondents that condition assessments on unoccupied/vacated buildings should be conducted annually. Results also indicate that although there are instances where vacated facilities maintained a minimal supply of utilities, there are many instances where facilities have had lights switched off, doors locked, and the building completely shut down. This study provides results that identify key variables as to what may influence how a building is decommissioned and promote standardized decommissioning procedures and guidelines for commercial buildings.
Technology for reducing gas emissions from livestock farms
Authors: Bondarenko Nikita B. , Kondakova Nadezda V. , Starovoytov Sergey V. , Butko Denis A.
Published: April 2024

The study provides an overview of methods for neutralizing pollutants from emissions from livestock facilities. The principal possibility of gas purification with the use of sorbents based on natural materials is presented. Pilot tests were conducted on the territory of an operating livestock farm in the Republic of Kalmykia. During the experiment, the type of sorption loading of the biofilter varied, which made it possible to assess the basic requirements, engineering fundamentals, principles of operation, applicability, economic efficiency and potential failures of the proposed method.
Horizons of biotechnology in Russia’s animal husbandry
Authors: Mironova Olga A. , Lesnov Alexander P. , Karmazin Anton P.
Published: April 2024

This study opens a series of articles on current trends in the development of innovative biotechnologies. They consistently describe the unlimited possibilities of the world of microorganisms - the microcosm, the mechanisms of which humanity can use for creative purposes, control and manage existing biotechnologies, applying them for the benefit of humanity. Adhering to the unshakeable opinion that the Microcosm is not a Warrior, the Microcosm is a worker…
Research of the mechanism of innovation implementation in the activities of Russian enterprises
Authors: Chupin Alexander L. , Ragas Abdelaal Ahmed Mostafa Ahmed , Chupina Zhanna Sergeevna
Published: April 2024

In the conditions of globalization and development of information technologies, the competition of enterprises on national and international scales is significantly aggravated, which determines the importance of ensuring competitive advantages for any enterprise through innovation. In modern conditions, the effectiveness of innovation activity of the enterprise and, accordingly, its competitiveness depends primarily on the completeness and reliability of business information about the activities of counterparties and the conditions of the external environment. The value of informing about possible changes in the business environment has a manifestation through the prevention of tactical and strategic errors of enterprise management. Innovative development is the basis of competitiveness of modern economies, which provides the possibility of accelerated growth at macro- and micro-levels on the basis of creation and strengthening of intellectual potential in the global business environment. Despite the presence of significant conditions for qualitative changes on an innovative basis, the Russian Federation continues to be in a complex highly turbulent period of unstable growth. Therefore, the task of domestic economic science is to find mechanisms for the implementation of modern management of innovative development in the practice of enterprises in the Russian Federation, systematizing and developing its methodology. This requires an in-depth scientific study in the direction of searching for conceptual foundations for the activation of innovative development of enterprises to make a technological leap in the Russian Federation, in particular, on the basis of attracting breakthrough innovations, modern concepts of knowledge management, formation of relevant business models, management of high added value processes and the use of information and communication technologies in the digital space.
The Main Directions of State Policy in Ensuring Technological Sovereignty
Authors: Ivanov V. V.
Published: April 2024

An analysis of the reforms in the scientific and technological complex and higher education system in Russia shows that the tasks assigned have been successfully achieved. However, in current conditions, the need for a new state-led scientific and technical strategy is evident. The main goals are to achieve technological sovereignty and transition the economy into a full cycle of innovation. The goal of this article is to identify new objectives and priorities for scientific and technological advancement to ensure technological sovereignty. Descriptive, comparative, and taxonomical methods are employed in the analysis. The paper identifies the main areas of government policy aimed at achieving technological sovereignty in Russia, and this constitutes the main finding. Additionally, it is essential to develop new objectives and strategies for scientific and technological growth. In fact, the new scientific and technological policy should include the following issues: organizing scientific research, developing innovative territories, integrating science and education, conducting scientific diplomacy, providing resource and legislative support, and measuring the effectiveness of the scientific-technological complex.
LIPEMIA RETINALIS IN METABOLIC SYNDROME
Authors: Ng Lay Hui , Seow Shu Yee , Abdul Aziz Rosni Azni , Ngah Nor Fariza , Mohamad Nor Fadhilah
Published: April 2024

A 19-year-old female with a history of pure gonadal dysgenesis and metabolic syndrome was undergoing regular diabetic eye screening. Recent clinical examination revealed bilateral creamy-white retinal vessels, in keeping with the features of lipemia retinalis (LR). Optical coherence tomography (OCT) images also show hyperreflective deposits accumulated in the dilated retinal vessels with a shadowing effect. Further investigations showed a total serum cholesterol level of 24.2 mmol/L and an unreadable triglyceride level due to a lipemic blood sample. Her medications were increased to T. atorvastatin 40 mg at night and T. ezetimibe 10 mg once daily by her physician. Unfortunately, she developed acute pancreatitis secondary to diabetic ketoacidosis with hypertriglyceridemia 3 months after the diagnosis of LR. LR is a clinical indication of a very high triglyceride level when laboratory testing is not possible. The high comorbidities associated with hypertriglyceridemia and diabetes may warrant close monitoring for cardiovascular disease and life-threatening pancreatitis.
Exploring corporate social responsibility expenditures in manufacturing firms
Authors: Farhan Najib H. S.
Published: April 2024

The main aim of this study is to explore corporate social responsibility expenditure in Indian manufacturing firms. The study sample consists of 62 firms listed on the Bombay Stock Exchange (BSE). Findings revealed that environment and pollution control expenses vary significantly between mature and young firms and before and after the pandemic as well. Moreover, regression analysis results show that employee compensation expenses negatively affect firms’ performance. these results contradict Nwanne (2016), Walker (2019), and Tulcanaza-Prieto et al. (2020). Similarly, social and community expenses negatively and significantly impact the performance of Indian manufacturing firms. These results consist with Gangi et al. (2018), Tulcanaza Prieto et al. (2020), Kvasić et al. (2016), and Nwanne (2016). On the contrary, donation-related expenses positively affect the profitability of Indian manufacturing firms. These results are consistent with Nwanne (2016), and Gangi et al. (2018). Therefore, this study has three folds of contributions. Firstly, it attempts to unveil corporate social responsibility (CSR) expenditures after the Companies Act, 2013 using a large sample and a longer period of study and making a comparison between mature and young firms Indian manufacturing companies. Secondly, this study examines the impact of the COVID-19 pandemic on CSR expenditures. Finally, hardly any study has relied on secondary data for conducting sustainability or CSR expenditure research in the Indian context. Hence, this study addresses this void by relying on secondary data to examine CSR expenditures during the pandemic.
Come rendere visibile l'invisibile?
Authors: Michele Rinaldi
Published: April 2024

In occasione del workshop tenuto dal prof Ripa di Meana e dal post-doc Andrea Guidi, sono stato invitato a leggere la scena quarta e quinta dell'Amleto di Shakespeare.
Dopo una iniziale lettura personale, il prof ha tenuto una lettura collettiva in cui ciascuno studente esponeva le prime impressioni sul testo. In questa fase il prof ci ha aiutato a focalizzare meglio i temi principali delle scene lette, agevolando noi studenti l'osservazione di alcune delle dinamiche principali della tragedia.

Dopo la lettura collettiva, è iniziato il mio personale processo sul testo di Shakespeare che si è composto di tre fasi principali:
- reinterpretazione,
- ricerca,
- rielaborazione.

1 FASE DI REINTERPRETAZIONE
Sono partito rileggendo il testo dell'Amleto e, contemporaneamente, su un foglio scrivevo quelli che ritenevo essere i "punti principali" delle scene analizzate.
Successivamente ho iniziato una fase di "brainstorming personale" in cui andavo a scrivere tutte le parole-chiave che mi venivano in mente, cercando connessioni, approfondimenti e punti di vista diversi tra le varie parole che venivano fuori.

2 FASE DI RICERCA
Una volta completata questa prima fase di reinterpretazione del testo, mi sono concentrato sulla ricerca delle principali tematiche che sono venute a galla nei punti chiave e nel brainstorming. Nel farlo ho utilizzato due strumenti: il primo è KOBI e il secondo è Perplexity. In questa analisi, non mi soffermerò sul secondo ma esporrò le ricerche effettuate sulla prima piattaforma menzionata. In generale, la fase di ricerca è consistita in un'alternarsi e un'influenzarsi di entrambi i motori di ricerca.
Su KOBI ho cercato parole-chiave come: "delirio", "sogno", "complesso di edipo", "piattaforma", "memoria", "ricordo" ecc...
Per alcune ricerche non usciva nulla, per altre invece venivano suggeriti media e materiali estremamente interessanti che hanno indirizzato il mio percorso di rielaborazione del testo.

3 FASE DI RIELABORAZIONE
Una volta soddisfatto la mia necessità di ricerca di materiale, in maniera molto naturale, ho avuto l'idea di come rielaborare uno dei temi principali emersi nel testo shakespeariano.

In sintesi, ritengo KOBI uno strumento efficace per aumentare la creatività, tuttavia in questa fase embrionale della piattaforma, risulta ancora difficile ottenere sempre risultati, per via del ristretto database di cui la piattaforma fa uso.
Tuttavia, se sviluppata al meglio, ritengo che questo possa essere un medium fantastico per chiunque faccia ricerca, artistica e non, ampliando le proprie possibilità creative e il proprio bagaglio di conoscenza.
INFLUÊNCIA DO USO DIAGNÓSTICO E INTERATIVO DE SISTEMAS DE CONTROLE GERENCIAL NA INOVAÇÃO DE PROCESSOS E NO DESEMPENHO DE STARTUPS
Authors: Mendes de Oliveira Renata , Beuren Ilse Maria
Published: April 2024

Este estudo analisa a influência do uso interativo e diagnóstico de sistemas de controle gerencial (SCG) na inovação de processos e no desempenho organizacional em startups. De forma complementar analisa o efeito mediador da inovação de processos na relação do uso interativo e diagnóstico de SCG com o desempenho organizacional. Uma survey foi realizada com gestores de startups brasileiras cadastrados na rede LinkedIn, em que se obteve uma amostra de 122 respostas válidas. Para testar as hipóteses aplicou-se a técnica de modelagem de equações estruturais. Os resultados indicaram que o uso diagnóstico de SCG influencia na inovação de processos e no desempenho organizacional. O uso interativo de SCG também influencia no desempenho organizacional, mas não apresentou evidências de que influencia na inovação de processos. A inovação de processos exerceu efeito mediador parcial na relação entre uso diagnóstico de SCG e desempenho organizacional, o que não foi observado para o uso interativo. Esses achados contribuem com o fluxo de pesquisa que busca explicar os efeitos dos SCG na inovação de processos e no desempenho organizacional.
CONSEQUÊNCIAS DAS PRÁTICAS DE HEDGE ACCOUNTING EM EMPRESAS NÃO FINANCEIRAS NA MAXIMIZAÇÃO DO VALOR DA FIRMA, SUAVIZAÇÃO DOS RESULTADOS E VIOLAÇÃO DE COVENANTS
Authors: Augusto de Paula Douglas , Flores Eduardo , Carvalho Nelson
Published: April 2024

Investigamos consequências do hedge accounting (HA) como opção contábil no mercado de capitais brasileiro em uma amostra de 187 empresas não financeiras que utilizaram derivativos ou não derivativos para gestão de risco de 2010 a 2017, em relação a três pontos: se empresas que utilizam a HA têm seu valor maximizado; se os lucros das empresas atestam menos práticas de suavização de resultados através da HA; se a HA é utilizada para evitar violações de cláusulas de dívida. Conclui-se que: as empresas com mais designação de HA apresentaram aumento de valor; as que designaram mais instrumentos derivativos para HA indicaram menos práticas de suavização de resultados. Quanto ao terceiro ponto, não encontramos evidências de que a violação de covenants determine adoção ou um maior nível de designação de derivativos para HA.
COMPARABILIDADE DOS RELATÓRIOS FINANCEIROS:
Authors: Reina Donizete , Lemes Sirlei , Rossi Maximiano Reina Diane
Published: April 2024

A comparabilidade dos relatórios financeiros pode constituir-se como um previsor de monitoramento dos padrões de divulgação, visto que está associada à eficiência da transferência de informação. O objetivo desta pesquisa é avaliar a associação entre a comparabilidade dos relatórios financeiros e a eficiência na transferência de informação, considerando os efeitos das externalidades das informações em torno dos anúncios de resultados das companhias. A comparabilidade dos relatórios financeiros foi mensurada por meio do modelo de similaridades das funções contábeis; a transferência de informação foi obtida por meio do volume anormal de negociação das empresas, empregando-se a técnica de estudo de evento; e a associação da comparabilidade na transferência de informação foi testada pela análise de regressão com dados em painel, no período de 2012 a 2018, em 122 companhias brasileiras. Como resultados, a pesquisa mostrou que: (i) o setor fábrica de equipamentos de transporte apresentou os maiores níveis de comparabilidade média, enquanto o de Serviços de utilidade pública foi o que apresentou maior volume anormal de negociação; (ii) a comparabilidade está associada positivamente à reação do mercado em torno do volume anormal de negociação, confirmando que os anúncios de resultados das companhias geram externalidades das informações, afetando a reação dos investidores em função do tempo de divulgação das informações; e, (iii) a comparabilidade dos relatórios financeiros está associada à eficiência da transferência de informação quando a companhia é uma empresa líder do setor, sugerindo que a comparabilidade pode minimizar os efeitos negativos das externalidades dos anúncios de resultados.
REFLEXOS DA GAMIFICAÇÃO NO ENGAJAMENTO DE ALUNOS DE CURSOS DE CIÊNCIAS CONTÁBEIS
Authors: Del Sent Edegar Luiz , Vieira Nelinho de Jesus , Villar Eduardo Guedes , Walter Silvana Anita , Silva Sidnei Celerino da
Published: April 2024

Este estudo tem como objetivo compreender como os reflexos da gamificação atuam no engajamento de discentes de cursos de graduação em Ciências Contábeis. As transformações tecnológicas ocorridas nas últimas décadas estão se refletindo no comportamento da sociedade e, com isso, observam-se modificações no perfil dos estudantes de Ciências Contábeis. A utilização de metodologias ativas apresenta-se como alternativa para um ensino inovador e dinâmico, rompendo o paradigma da educação tradicional centrada no professor, na qual o discente é um espectador. Elaborou-se um jogo de tabuleiro e, na sequência se procedeu a coleta de dados por meio de grupos de foco, com acadêmicos do segundo ano de Ciências Contábeis de três instituições privadas de ensino superior. Para análise dos dados, utilizou-se a análise de conteúdo temática, a partir das categorias de análise. Em relação aos resultados emergiram subdimensões do engajamento, as quais se configuram como contribuições teóricas. Na dimensão engajamento comportamental, emergiram as subdimensões colaboração, interação, desempenho e competição. Já na dimensão cognitiva: curiosidade, desafio e busca ativa. E, por fim, no engajamento emocional emergiram as subdimensões diálogo, posicionamento e interação. Conclui-se que o jogo estimulou os alunos a um aprendizado crítico e reflexivo, possibilitando construir e reconstruir o saber proposto.
MATRIZ INSTITUCIONAL E RELEVÂNCIA DA INFORMAÇÃO CONTÁBIL
Authors: Dos Santos Alves Rodrigues Ronaldo , Barros Cláudio Marcelo Edwards , Clemente Ademir
Published: April 2024

A proposta desse estudo foi verificar a relação entre as matrizes institucionais na relevância da informação contábil nas 20 economias que tiveram maior capitalização de mercado em 2018. A amostra foi composta por 2.542 empresas durante o período de 2010 a 2018, totalizando 20.002 observações para todo o período analisado. As variáveis utilizadas para a relevância da informação contábil foram o Lucro Por Ação e o Patrimônio Líquido por Ação, para a Governança Corporativa adotou-se a variável G do índice Environmental Social and Governance (ESG) e para as matrizes institucionais as seis variáveis individuais do Word Governance Index (WGI). Os dados foram analisados por meio de modelos hierárquicos lineares com medidas repetidas (HLM3). Os resultados da pesquisa apontam que as práticas corporativas estão alinhadas com as instituições das diferentes economias, ou seja, que as regras e os conjuntos de regras dos países exercem influência nas estruturas de governança. Adicionalmente, as matrizes institucionais melhoram a relevância da informação contábil. Sendo assim, conclui-se que do mesmo modo que as informações contábeis reduzem as incertezas, as mesmas transmitem sinais ao mercado e essa transmissão passa a ser mais forte em países com melhores níveis institucionais.
Optimización de la red de iluminación del laboratorio de electricidad del Instituto Superior Tecnológico Mariano Samaniego mediante la implementación de un sistema fotovoltaica OFF-GRID
Authors:   Instituto Superior Tecnológico Mariano Samaniego, Cariamanga, Loja, Ecuador., Montero Encarnación Byron Gustavo , Ramos Tituana Richard Miguel ,   Instituto Superior Tecnológico Mariano Samaniego, Cariamanga, Loja, Ecuador., Molina Jiménez Darwin Paul ,   Instituto Superior Tecnológico Mariano Samaniego, Cariamanga, Loja, Ecuador.
Published: April 2024

Los sistemas fotovoltaico OFF – GRID, son sistemas innovadores que están compuestos por paneles solares, regulador de carga, un inversor y baterías solares de tipo autónomo, esto quiere decir que es una forma de generar energía aislada sin conectar a la red eléctrica. El objetivo general de esta tesis es: Diseñar e implementar un sistema fotovoltaico OFF-GRID para la iluminación del aula del laboratorio de electricidad del Instituto Superior Mariano Samaniego. La metodología que se empleo es de tipo cuantitativa y de diseño descriptivo, se realizó en fases: la primera es la búsqueda de información para describir las características de los materiales a utilizar, la segunda es el diseño en el consta la distribución de las iluminarias mediante el programa Dialux evo 10, la tercera es el cálculo de los materiales para la implementación y finalmente el proceso de pruebas para el funcionamiento optimo del sistema. Los resultados que se obtuvieron fue la generación de un sistema eficiente y optimo con seis iluminarias LED de marca Silvania que están colocadas en el laboratorio del Instituto Superior Mariano Samaniego, funcionando con un sistema fotovoltaico que genera un voltaje de 34,71V con un consumo de energía diario de 1.98𝐾𝑊ℎ𝑑𝑖𝑎.
Big data en el marketing digital: un enfoque innovador para los ecosistemas digitales
Authors:   Investigador Independiente, Novoa Oquendo Christian Geovanny
Published: April 2024

El presente estudio tiene como objetivo analizar el impacto del Big Data en el marketing digital, centrándose en su capacidad para potenciar la interacción, mejorar la eficacia de la estratégia integral en el social media y fomentar la innovación en los ecosistemas digitales. Se busca también abordar los desafíos éticos identificados en el manejo de esta información para asegurar un desarrollo sostenible y ético en la aplicación de esta tecnología. Los principales aportes teóricos se basan en la noción de que el Big Data no solo permite identificar insights en datos históricos, sino que también requiere una mentalidad ágil para experimentar e incorporar aprendizajes mediante iteraciones rápidas naturales o asistidas como el machine learning. Se destaca la importancia de institucionalizar la innovación basada en datos como una capacidad estratégica que permea toda la organización. La metodología empleada adoptó un enfoque riguroso y meticuloso, combinando elementos cualitativos y cuantitativos para obtener una comprensión integral de la temática. Se utilizó un diseño de investigación mixta que permitió abordar tanto la calidad de las experiencias individuales como la amplitud de las tendencias en el ámbito del marketing digital. La muestra incluyó empresas líderes reconocidas por su implementación exitosa de estrategias basadas en Big Data, así como encuestas a profesionales del marketing digital con experiencia relevante. Los principales resultados revelaron una profunda transformación en el ámbito del marketing digital impulsada por la implementación efectiva del Big Data. Se identificaron tendencias significativas que delinean el impacto y la influencia de esta tecnología innovadora en los ecosistemas digitales, destacando la mejora sustancial en la capacidad de personalización de estrategias de marketing gracias al Big Data. Las conclusiones extraídas del estudio proporcionan una visión integral de la intersección entre el Big Data y el marketing digital, destacando tanto sus beneficios como los desafíos asociados. Se resalta la importancia de la adaptabilidad y la orientación precisa en el entorno digital contemporáneo, así como la necesidad imperante de políticas y prácticas sólidas en el ámbito ético y de privacidad. Además, se subraya que el Big Data no solo optimiza las prácticas existentes, sino que también fomenta la innovación estratégica en el marketing digital.