bluuebunny/crossref_metadata_2025 huggingface dataset:
Sarcopenia in children
Authors: Matveeva M. V. , Samoilova Yu. G.
Published: January 2025

Sarcopenia is characterized by a decline in skeletal muscle mass and muscle function. Skeletal muscle plays a crucial role in metabolism and overall health throughout the lifespan. Emerging evidence indicates that both prenatal (such as maternal diet during pregnancy and genetic factors) and postnatal factors (including physical activity, hormonal levels, nutrition, and various diseases, such as obesity) influence the development of muscle mass and strength early in life. The presence of sarcopenia is associated with adverse outcomes (such as cardiometabolic disorders, non-alcoholic fatty liver disease, cognitive dysfunction, falls and fractures, reduced physical performance and quality of life, as well as disability and mortality) in both children and later in adults. Despite growing research interest in sarcopenia across different ages, a clear pediatric concept and clinical guidelines are currently lacking. The objective of this review is to examine the latest data on sarcopenia in pediatrics, with a specific focus on myokines and their role. The review includes data from the past 5 years sourced from the Elibrary and PubMed databases. The literature search was conducted using keywords: pediatric sarcopenia, sarcopenia in children, skeletal muscle in childhood, myokines in children.
Clinical and genetic features of the Russian cohort of children with Marfan syndrome
Authors: Gritsevskaia D. Yu. , Putintsev A. N. , Nikolski D. A. , Semiachkina A. N. , Nikolaeva E. A. , Shkolnikova M. A. , Voinova V. Yu.
Published: January 2025

Marfan syndrome (OMIM #154700) is an autosomal dominantly inherited connective tissue disorder caused by mutations in the FBN1 gene and is marked by significant clinical variability, including cardiovascular manifestations. The causes of this variability remain inadequately studied, and relatively few genotype-phenotype correlations have been identified to date. In this study, we examined 66 children with Marfan syndrome to identify genotype-phenotype correlations. Biochemical, functional, and genetic research methods were employed, confirming a positive correlation between ectopia lentis and missense variants in the FBN1 gene. Additionally, in our cohort, patients with loss-of-function (LoF) mutations, compared to those with missense mutations, statistically showed larger aortic dimensions, earlier onset of foot deformities, marked dolichostenomelia, a higher frequency of elbow contractures, chest deformities, and aortic dilation. Patients with missense variants involving cysteine loss, as opposed to those without cysteine involvement, demonstrated an earlier onset of spinal deformity, higher natriuretic peptide (NT-proBNP) levels, larger aortic sizes, increased prevalence of chest deformities, particularly carinatum, ectopia lentis, and a greater propensity for osteoporosis. Patients with mutations in exons 11 to 20, compared to those with mutations in other exons, were less likely to exhibit pectus carinatum and aortic dilation and had less pronounced dolichostenomelia. Patients with mutations in exons 51 to 66, regardless of mutation type, were less likely to present with ectopia lentis. Thus, based on an analysis of genotype-phenotype correlations in a cohort of 66 children with Marfan syndrome, we identified several statistically significant correlations between phenotypic features of Marfan syndrome and mutation type and location within the FBN1 gene. This study confirmed that stable genotype-phenotype correlations are increasingly important for understanding clinical variability and for predicting disease severity.
FcγIII receptor expression and neutrophil granularity as prognostic biomarkers for infectious complications in newborns
Authors: Obraztsov I. V. , Kopteva A. A. , Obraztsova A. A. , Chernikova E. V. , Voronina O. V. , Davydova N. V. , Fedorova L. A. , Zhirkova Yu. V. , Korsunskiy A. A. , Afukov I. I.
Published: January 2025

Neonatal sepsis remains a pressing issue for healthcare both in Russia and globally due to its high mortality rate and resistance to treatment. Infection generalization in newborns is facilitated by a deficiency in innate immunity, which is particularly evident in impaired neutrophil function.

The aim of this study was to identify phenotypic characteristics of specific neutrophil subsets that could be significant in predicting the development and progression of infection in newborns. Using flow cytometry, we examined CD16 and CD62L expression as well as neutrophil granularity in newborns across three groups: those without infectious complications (n=38), with localized infection (n=32), and with generalized infection (n=21). Neutrophil subsets with high and intermediate levels of CD16 and CD62L expression demonstrated prognostic relevance. Patients with generalized infection exhibited a significant reduction in surface CD16 and granularity in these neutrophil subsets. Cutoff points were calculated, showing that a decrease in these parameters on the first day of illness was significantly associated with extended stays in intensive care units and overall hospitalization duration. The proposed indicators show promise for predicting infectious complications in newborns, facilitating more targeted and proactive care in neonatal practice.
TREC and KREC profiles in patients with inborn errors of immunity
Authors: Barycheva L. Yu. , Bachieva L. I. , Kozmova N. A. , Khachirova L. S. , Kuznetsova V. V.
Published: January 2025

TREC/KREC analysis is utilized in neonatal screening for the detection of primary immunodeficiencies caused by genetic defects in proteins essential for T- and B-lymphocyte development. However, the diagnostic value of this method for the postnatal detection of various primary immunodeficiency forms has not yet been fully established. This study aimed to analyze the TREC/KREC profiles in patients with confirmed inborn errors of immunity. TREC/KREC levels were assessed in 44 patients using real-time PCR at the time of diagnosis. Nine patients were diagnosed with severe combined immunodeficiency (SCID), 25 with syndromic combined immunodeficiency, five with immune dysregulation disorders, and five with antibody production defects. Abnormal TREC/KREC values were observed in 100% of children with classical SCID, 56% with syndromic immunodeficiencies, and 80% with antibody production defects. Sub-threshold TREC/KREC levels were found in 55.6% of children with Louis-Bar syndrome, 40% with DiGeorge syndrome, and both patients with Nijmegen syndrome. Normal TREC levels were observed in two children with Wiskott-Aldrich syndrome, in cases of immune regulation disorders, and in isolated cases of Job syndrome and hyper-IgM syndrome. The lowest TREC values were identified in patients with combined immunodeficiency. These findings support the potential of the TREC/KREC assay as a tool for postnatal screening, including for patients with late-onset inborn errors of immunity.
Clinical phenotypes of hypophosphatasia due to ALPL gene mutations and the effectiveness of enzyme replacement therapy with asphotase alpha in children
Authors: Savenkova N. D. , Leviashvili Zh. G.
Published: January 2025

The article provides current information on the clinical forms of hypophosphatasia. The OMIM catalog lists 5 forms of hypophosphatasia: perinatal (lethal), infantile, childhood, adult, and odontohypophosphatasia. The ORPHA portal identifies 6 subtypes of the disorder, including adult, childhood, infantile, perinatal (lethal), and prenatal (benign) hypophosphatasia. M.E. Nunes (2023) identifies 7 forms of hypophosphatasia. International studies have established the pathogenesis, phenotypic variability, and severity of hypophosphatasia. A global consortium provides information on 446 mutation variants of the ALPL gene and 797 genotypes in pediatric and adult patients. The review presents updated diagnostic criteria for hypophosphatasia in children and adults with low alkaline phosphatase activity in the blood. Ten years of experience in 40 countries have proven the safety and efficacy of enzyme replacement therapy with Asfotase Alfa in children with perinatal, infantile, childhood hypophosphatasia, and odontohypophosphatasia. In the Russian Federation, enzyme replacement therapy with Asfotase Alfa for children with hypophosphatasia has been funded by the Circle of Kindness Foundation, established by the Ministry of Health, since 2021.
Insolvência: perfil e comportamento no Brasil
Authors: Ribeiro Henrique César Melo
Published: January 2025

Objetivo: Investigar o perfil da produção científica e o comportamento das estruturas de formação das redes sociais das pesquisas acadêmicas publicadas sobre o tema insolvência no âmbito acadêmico brasileiro sob a perspectiva dos periódicos científicos indexados no SPELL.
Metodologia: Utilizou-se das técnicas de investigação bibliométrica e sociométrica em 95 artigos identificados.
Resultados: Disposição de crescimento do tema insolvência. Contabilidade Vista & Revista, RAUSP Management Journal, Revista Contemporânea de Contabilidade foram os periódicos mais proeminentes. Valéria Gama Fully Bressan, Romualdo Douglas Colauto, Laura Edith Taboada Pinheiro e Adriano Rodrigues se destacaram como os autores mais profícuos, relevantes e táticos. UFMG, USP, UFPB, UFRJ e UnB ficaram entre as TOP 5 de instituições mais prolíferas, importantes e estratégicas. As palavras mais frequentemente vistas nos keywords foram: insolvência, risco, previsão, modelo, análise, contábeis, crédito, indicadores, financeira, financeiro, dados, falência, empresa, capital e índice. Em relação as redes sociais das palavras-chave, as que obtiveram maior degree foram: insolvência, previsão de insolvência, instituições financeiras, risco de insolvência, risco, modelos de previsão, regressão logística, falência, dados em painel, cooperativas de crédito, sistema pearls, previsão de falência, rentabilidade, risco de crédito, mineração de dados, logit, balanceamento de base de dados, indicadores financeiros, análise discriminante, retorno, indicadores contábeis, inadimplência, seleção de variáveis contábeis, crédito, lucratividade e capital de giro. No que concerne as redes dos atores, ou seja, pesquisadores e suas respectivas instituições, ambas tiveram baixa densidade.
Contribuições do Estudo: Concluiu-se ao manifestar o estado da arte do tema insolvência, fazendo emergir e contribuir com a contemporaneidade do referenciado assunto, mediante os indicadores bibliométricos, e, como também, as estruturas de colaboração das redes de atores que, são responsáveis por criar conhecimento, publicá-los, disseminá-los e socializá-los, colocando em enfoque a originalidade da temática insolvência, e, sua posterior relevância para a literatura acadêmica brasileira.
Os EBITDA divulgados pelas companhias listadas na B3: localizações, tipos e contagens de ocorrências
Authors: Kistner Shaiane Pisa , Platt Neto Orion Augusto
Published: January 2025

Objetivo: Identificar quais os tipos de EBITDA e locais divulgados pelas companhias de capital aberto no Brasil.
Metodologia: O estudo é documental, com dados provenientes de relatórios anuais das companhias de capital aberto brasileiras, empregando técnicas estatísticas de análise descritiva univariada.
Resultados: 87,7% da amostra (336 companhias) divulgaram algum EBITDA. Dessas, 94,3% (317 companhias) evidenciaram o EBITDA Original com conciliação, conforme normatizado pela Comissão de Valores Mobiliários (CVM). Entretanto, 12 companhias (3,1% da amostra) evidenciaram apenas o EBITDA Ajustado (sem publicar em paralelo o Original), descumprindo a norma. Os relatórios com maiores ocorrências de evidenciação do EBITDA foram: o Formulário de Referência (FR), com 80% de frequência; o Relatório de Administração (RA), com 63%; e as Notas Explicativas (NE), com 6%. Quanto às variáveis de Número de Ocorrências do Termo EBITDA (NOTE), observou-se que: o FR foi o relatório com maior frequência, com 73% das menções; 37 companhias (9,7% da amostra) não mencionaram o EBITDA em nenhum dos três relatórios analisados (NOTE Total = 0); e a mediana e a média do NOTE Total foram de 57,0 e de 66,7 ocorrências, respectivamente, entre não zeradas.
Contribuições do Estudo: Existe certa variabilidade por parte das entidades no que se refere às formas e aos locais de divulgação de informações de caráter facultativo, como o EBITDA. Assim, a atenção às divulgações voluntárias é oportuna, pois compreende riscos de evidenciações divergentes da realidade empresarial. São conduzidas poucas pesquisas acerca destas divulgações no Brasil. Para o mercado de capitais, é de interesse conhecer como o EBITDA está sendo divulgado pelas entidades frente aos riscos de manipulação dos usuários e de desconformidades em relação às normas.
A reação do mercado de ações à obrigatoriedade da divulgação de informações ESG
Authors: Lopes Mateus Del Col , Jucá Michele Nascimento
Published: January 2025

Objetivo: Analisar a reação da obrigatoriedade da divulgação das informações de ESG no Brasil sobre o preço das ações do mercado local.
Metodologia: Referida análise é feita por meio de um estudo de evento, o qual refere-se à publicação do formulário de referência (FRE) das empresas do setor de metal e mineração – que são ambientalmente sensíveis. A data do evento é aquela da divulgação do FRE de cada companhia, relativo ao exercício social que se encerra em 31 de dezembro de 2022.
Resultados: Os resultados confirmam a hipótese principal de que a divulgação obrigatória de práticas de sustentabilidade das companhias brasileiras impacta o retorno de suas ações. É possível que o mercado entenda que os custos de curto prazo - relacionados à implementação das práticas de sustentabilidade - ainda excedam os benefícios que levarão à valorização das companhias no longo prazo.  Porém, a integração progressiva dos mercados globais prevê um alinhamento de práticas sustentáveis que devem alcançar o mercado brasileiro no médio prazo.
Contribuições do Estudo: Essa pesquisa se diferencia das demais por ser – até o limite do nosso conhecimento – uma das primeiras a investigar os efeitos da implementação da Resolução no. 59/2021 no Brasil sobre o retorno das ações das companhias. Ele contribui para a academia com a análise empírica da hipótese de eficiência de mercado. Além disso, seus resultados podem auxiliar as companhias, investidores e mercado de capitais a melhor compreender os efeitos iniciais da publicação obrigatória das práticas sustentáveis. Por fim, este estudo colabora ainda com o estímulo ou adequação das políticas definidas pelos órgãos reguladores sobre temas de sustentabilidade.
Caso de ensino: contabilidade societária e fiscal: é hora da prática!
Authors: Sousa Jordana Fialho Paula de Oliveira , Brunozi Júnior Antônio Carlos , Oliveira Pedro Henrique Jesus
Published: January 2025

Objetivo: O presente caso de ensino tem como objetivo aplicar rotinas contábeis vivenciadas pelos profissionais da área contábil aos alunos do curso de ciências contábeis, pois a contabilidade está diretamente ligada a qualquer Entidade, de modo que este caso de ensino é útil em escritórios contábeis, pequenas e grandes empresas e auditorias.
Metodologia: O caso de ensino caracteriza-se como qualitativo. Para o desenvolvimento analítico do aluno, foram criados cinco problemas que frequentemente acontece de forma verídica no dia-a-dia do contador. A fim de trazer a realidade contábil para o discente, a resolução dos problemas propostos ficará a cargo do aluno.
Resultados: Com base nas respostas dadas pelos alunos para a solução dos problemas, os resultados vão direcionar os estudantes a como proceder de forma legal e idônea, ou seja, amparado pela legislação quando se depararem com as situações complexas na rotina contábil.
Contribuições do Estudo: O presente caso de ensino contribui tanto com a literatura, ao fornecer mais uma fonte de pesquisa para a elucidação de problemas contábeis, quanto com a prática contábil, ao proporcionar situações para os estudantes solucionarem tais demandas, visto que os problemas propostos acontecem frequentemente na rotina dos contadores.
Navegando pelos rios da sustentabilidade na Amazônia: o dilema da contabilização dos créditos de carbono
Authors: Santana Aleff dos Santos , Círico Juh , Miranda Claudio de Souza , Souza Alessandra de Fátima Souza de , Belo Rayane de Lima Silva
Published: January 2025

Objetivo: O presente caso para ensino objetiva fomentar discussões acerca do tratamento contábil para créditos de carbono, com a apresentação de uma história fictícia sobre uma mulher contadora, chefe de uma empresa familiar ecologicamente sustentável chamada Econorte. Por meio do caso para ensino, docentes e discentes de cursos de Ciências Contábeis poderão discutir sobre a escrituração contábil dos créditos de carbono de empresas sustentáveis.
Metodologia: A metodologia deste caso para ensino é mista, pois parte de um processo de reflexividade sobre a importância dos estudos da contabilização dos créditos de carbono até a classificação, escrituração contábil e as explicações/justificativas para tais registros.
Resultados: Com base nos dados apresentados neste caso para ensino é possível refletir, classificar, registrar e justificar a importância da contabilização dos créditos de carbono.
Contribuições do Estudo: O caso contribui como um instrumento que pode ser aplicado nas disciplinas de Contabilidade Ambientes, Gestão Ambiental, Responsabilidade Socioambiental e Desenvolvimento Sustentável em cursos de graduação na área de negócios, principalmente no curso de Ciências Contábeis.
Reporting dos principais assuntos de auditoria: uma análise a partir da suavização de resultados no setor elétrico brasileiro
Authors: Lima Ana Claudia Santo , Ribeiro Dias Cleidinara , Machado Lúcio de Souza , Carmo Carlos Henrique Silva do
Published: January 2025

Objetivo: Esta pesquisa objetiva verificar o impacto dos Principais Assuntos de Auditoria (PAAs) na prática de suavização de resultados nas empresas do setor elétrico brasileiro.
Metodologia: Para medir a suavização intencional de resultados, foram utilizadas duas medidas que capturam dimensões distintas da suavização, isto é, suavização geral e por accruals, apresentadas no trabalho de Lang, Lins e Maffet (2012). Para estudar os PAAs utilizou-se de três proxies distintas, a quantidade de PAAs reportados por empresa e por ano, o índice de legibilidade de FLESCH e a quantidade de palavras (LENGHT).
Resultados: Os resultados indicam que os PAAs não exercem um impacto significativo na prática de suavização intencional nos resultados financeiros das empresas analisadas.
Contribuições do Estudo: Este trabalho contribui com a literatura, dado que avança sobre pesquisas anteriores realizadas no Brasil e coopera com reguladores e normatizadores ao sugerir a melhoria nos relatórios de auditoria.
A taxonomia de fraudes em relatórios financeiros no mercado acionário brasileiro
Authors: Olokodana Noel Kentinus , Gonçalves Rodrigo de Souza , Nascimento Monize Ramos do
Published: January 2025

Objetivo: Explorar os tipos de fraudes em relatórios financeiros ocorridas em empresas brasileiras de capital aberto.
Metodologia: Foram analisados os Processos Administrativos Sancionadores (PAS) da Comissão de Valores Mobiliário (CVM) e elaborada a taxonomia das fraudes.
Resultados: Sugerem a taxonomia a seguir: superestimação de ativos, transações com partes relacionadas, desvio de fundos para entidades offshore, superestimação de perda de valor de ativos (impairment), superestimação de receita, receitas fictícias, subestimação de despesas.
Contribuições do Estudo: O estudo traz ao conhecimento dos acadêmicos, reguladores, investidores e empresas os tipos de fraudes realizadas. O conhecimento da taxonomia de fraudes chama a atenção do regulador a buscar, de forma preventiva, estes tipos de fraudes nos relatórios financeiros divulgados. Discussões sobre a taxonomia de fraudes em relatórios financeiros trazem ao conhecimento dos acadêmicos e profissionais (contadores, auditores e administradores) as formas que as distorções das informações contábeis podem tomar. Para os auditores (internos ou externos) e profissionais do controle interno, a taxonomia de fraudes em relatórios financeiros permite atuar preventivamente para evitar ou limitar as ocorrências destas fraudes. Verificou-se a falta dos tipos de fraudes usuais no mercado brasileiro. Esta pesquisa busca contribuir explorando os tipos de fraudes em relatórios financeiros ocorridas em empresas brasileiras de capital aberto.
Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector
Authors: Lima Ana Claudia Santo , Dias Cleidinara Ribeiro , Machado Lúcio de Souza , Carmo Carlos Henrique Silva do
Published: January 2025

Purpose: This research aims to verify the impact of Key Audit Matters (KAMs) on income smoothing practices in Brazilian companies in the electric power sector. The final sample covers 33 companies in this sector, with the study period from 2016 to 2019, as KAMs became mandatory for financial statements issued on or after December 31, 2016.
Methodology: To measure intentional income smoothing, two measures were used by capturing different dimensions of income smoothing, namely, general smoothing and accrual-based smoothing, as presented by Lang, Lins, and Maffet (2012). To study KAMs, three distinct proxies were used: the quantity of KAMs reported by company per year, the FLESCH Reading Ease, and the number of words (LENGTH).
Results: The results indicate that KAMs do not have a significant impact on the practice of intentional income smoothing in the financial results of the analyzed companies.
Contributions of the Study: This work contributes to the literature by advancing previous research carried out in Brazil and by cooperating with regulators and standard setters by suggesting improvements in audit reports.
Impact of the Covid-19 pandemic on the relationship between financial performance and the ESG of Brazilian publicly traded companies
Authors: Silva Douglas Laurindo da , Mota Renato Henrique Gurgel , Moura Angelica Maria Constantino de
Published: January 2025

Purpose: To analyze the impact of the Covid-19 Pandemic on the relationship between ESG (Environmental, Social and Governance) scores and the financial performance of Brazilian publicly traded companies.
Methodology: The sample of this study consists of 100 Brazilian non-financial companies listed on B3 (Brasil, Bolsa, Balcão) with information about ESG. The data collection spanned a time series from 2018 to 2021. ESG scores were collected from the Refinitiv Eikon® database, using ROA (Return on Assets) as a proxy for financial performance. Two research hypotheses were tested: the first regarding the association between ESG and financial performance, and the second examining the effect of Covid-19 on this relationship. The hypotheses were tested using the Ordinary Least Squares (OLS) regression model, with controls for time and sector.
Results: The results show that the financial performance of firms with ESG Score, Combined, and Environmental classifications demonstrated a positive and significant relationship, meaning that firms with higher ESG scores offered better financial performance on average. However, the non-significant result for the relationship between financial performance and ESG during the Covid-19 period indicates that it cannot be said whether firms with higher ESG scores were more or less impacted by this pandemic period.
Contributions of the Study: This study utilized three types of ESG scores (Score, Combined, and Controversies), as well as the ESG pillars: Social, Governance, and Environmental. This allowed for a more comprehensive examination of the ESG indicators available to investors in the selection of companies for resource allocation. This joint analysis also contributes to the advancement of recent literature by analyzing all available ESG indicators for publicly traded companies in Brazil.
New Public Management, institutional theory and changes in public accounting: a theoretical essay
Authors: Santos Djones Derkyan Teixeira dos , Gonçalves Andrea de Oliveira
Published: January 2025

Objective: This essay proposes to discuss the changes in the public sector accounting arising from the reform proposed by new public management (NPM), based on institutional theory. The research was motivated by the growing need for accountability in public management, with focus on timely accounting information demanded by internal and external users.
Methodology: The study is divided into two main parts. The first discusses the theoretical concept and characteristics of NPM, as well as the relevant factors behind its global development. The second part reports the changes in public sector accounting in the context of NPM, with special attention to the complexities in implementing the changes, considering cash and accrual accounting regimes and asset recording.
Results: The discussion promoted in this essay demonstrates that, despite accounting being seen as fundamental to the implementation, development, and achievement of NPM, cultural, political, and institutional aspects can directly affect the desired outcome. This includes the transition from traditional public administration and new public administration.
Study Contributions: The essay provides an institutional theory perspective for public sector accounting, specifically related to the change process by NPM. The analysis emphasizes the importance of accounting in implementing NPM while recognizing the challenges and complexities that arise in implementing the changes, including the influence of cultural, political, and institutional factors.
Quality of accounting and tax information in Brazil
Authors: Silva Maysa Alves Correa , Soares Cíntia Siqueira Araújo , Barbosa Neto João Estevão
Published: January 2025

Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities.
Methodology: Data were collected from the 200 largest Brazilian municipalities. Multiple linear regression was performed with the accounting and tax information quality index as the outcome variable. The explanatory variables included economic complexity, tax dependence, manager qualifications, employee qualifications, transparency, and internet access.
Results: The results demonstrated a significant relationship between the variables tax dependence, employee qualifications, and municipal transparency.
Contributions of the Study: The study contributes to both national and international literature by demonstrating emerging trends related to accounting and tax information quality. It also highlights the benefits of producing higher-quality accounting and tax statements.
Analysis of the relationship between contingency factors and management accounting practices adopted in the light of contingency theory: a study in hotels in the municipalities of Recife and Ipojuca in the state of Pernambuco
Authors: Sobrinho Samara Lima , Callado Aldo Leonardo Cunha
Published: January 2025

Purpose: The objective of this study is to analyze the relationship between contingency factors and management accounting practices adopted by hotels located in the municipalities of Ipojuca and Recife, in the state of Pernambuco.
Methodology: This research is characterized as exploratory-descriptive. For its development, a survey-type survey was carried out. Data collection took place from October 14, 2019 to January 3, 2020. Data analysis was carried out in two stages, namely: the first consisted of performing descriptive statistics and the second stage occurred by applying the test non-parametric Spearman correlation coefficient.
Results: The results showed that the practices most used by hotel managers are: a) separation of fixed and variable costs; b) cost assessment of service quality; c) analysis of the cost/volume/profit relationship; d) analysis of the profitability of the service; e) creating a budget to control costs; and f) creating a budget for planning. Regarding the analysis of the relationship between contingency factors (environment, technology, size, structure and strategy), all of them showed at least one statistically significant correlation with some management accounting practice, highlighting the technology and environment factors which were those that presented the highest number of correlations with management accounting practices.
Contributions of the Study: The results of this research contribute to the advancement of the debate involving management accounting practices and contingency factors based on results obtained in an important Brazilian economic sector. The results of this study can also be used by managers who seek to mitigate the possible impacts generated by contingencies imposed by the hotel sector, especially technology and performance evaluation.
PROMOÇÃO DE SAÚDE EM SALA DE ESPERA:
Authors: Pontes Silva Mateus , Freire Pequeno Nila Patrícia
Published: January 2025

A obesidade é uma doença crônica, caracterizada pelo acúmulo excessivo de gordura corporal. Nesse contexto, uma alimentação saudável surge como uma das formas de prevenir a doença. Este trabalho relata a experiência de uma ação de sensibilização ao público sobre a prevenção ao sobrepeso/obesidade, em uma Unidade Básica de Saúde, localizada em Natal, Rio Grande do Norte, durante o Estágio de Nutrição em Saúde Coletiva, ofertado pelo Departamento de Nutrição (DNUT), da Universidade Federal do Rio Grande do Norte (UFRN). A ação ocorreu nas salas de espera da UBS, com distribuição de uma mini cartilha sobre alimentação saudável e orientações acerca dos prejuízos causados pela doença. Tal atividade demonstra a importância de ações preventivas no cuidado de pacientes da atenção básica do Sistema Único de Saúde (SUS) brasileiro.
Palavras-chave: promoção da saúde; salas de espera; obesidade; dieta saudável.
Radar da inovação: uma análise do grau de inovação organizacional em empresas graduadas
Authors:   , Braga Levi Cunha
Published: January 2025

O presente trabalho tem como objetivo analisar o grau de inovação organizacional das empresas
graduadas localizadas em incubadoras no Rio Grande do Norte. Os objetivos específicos são:
identificar o perfil das empresas graduadas; identificar as ações de inovação propostas pelas
empresas graduadas; aplicar o radar da inovação nas empresas graduadas e analisar as
dimensões propostas pelo radar da inovação nas empresas graduadas. A justificativa para a
escolha do ambiente de estudo se deu pelo fato de esses ambientes estarem em constante
crescimento e desenvolvimento. Este trabalho tem como base teórica o entendimento e a
percepção do fator inovação pelas sociedades, conceitos de inovação que apontam sua
importância para o âmbito empresarial, uma apresentação das tipologias de inovação, os
modelos de mensuração nas empresas, o conceito do radar de inovação e como essa ferramenta
pode auxiliar e medir o grau de inovação e, por fim, o processo de incubação e a definição de
empresas graduadas de base tecnológica, para, assim, facilitar o entendimento do leitor acerca
dos temas que fazem parte deste trabalho. Esta pesquisa é considerada qualitativa, exploratória,
descritiva e bibliográfica. Os instrumentos de coleta utilizados foram questionário e entrevista
semiestruturada. Para a análise dos dados do roteiro de entrevista, foi utilizada a análise
interpretativa. Foram entrevistados 9 (nove) empreendedores das empresas graduadas. Em
relação aos resultados, verificou-se que as empresas graduadas são inovadoras ocasionais, com
média de 3,60, em decorrência da existência de inovações de grande impacto organizacional
nos últimos 3 (três) anos. É interessante mencionar que, das 9 (nove) empresas graduadas
estudadas, 7 (sete) apresentaram médias acima de 3,0, consideradas empresas inovadoras
ocasionais, e as outras 2 (duas) empresas graduadas, com médias pouco acima de 2,0, analisadas
como pouco ou nada inovadoras. Várias ações inovadoras implantadas foram citadas pelos
empreendedores, como: inovação nos produtos, marketing digital, melhoria no portfólio
comercial, implantação de sistema de acompanhamento de projetos, inovações nos processos,
etc. As inovações mais citadas foram mudanças nos produtos e a criação de novas estratégias
de marketing. Conclui-se que a pesquisa contribui para a geração do conhecimento teórico e
prático. Na perspectiva teórica, foi vista a possibilidade de melhorias nas dimensões do radar e
a sugestão de novas dimensões para o radar da inovação. No cenário prático, as empresas
graduadas, através do grau de maturidade, tiveram a oportunidade de analisar o estágio atual
das suas empresas nas 13 (treze) dimensões estudadas. Além disso, puderam comparar e refletir
sobre suas maiores dificuldades e transformá-las em ações para a busca de melhorias. Através
das informaçõeslevantadas e analisadas, verificou-se que as empresas graduadas do Rio Grande
do Norte, em sua maioria, são empresas inovadoras.
The Great Between Liminality and Liminal Aesthetics in the Filmography of Charlie Kaufman
Authors: Faustino Joel Ramos
Published: January 2025

In recent years, an online subculture dedicated to the appreciation and exploration of the aesthetic of empty spaces that evoke eerie and surreal feelings has sprouted on forums such as 4chan and Reddit. Users have taken to calling these “liminal spaces”, defined by existing in a state between being utilities and being ruins. Liminality has been defined in the fields of sociology and anthropology as the quality of being in between two stages of social and/or cultural status. This article aims to explore the filmography of American writer-director Charlie Kaufman throughthe lens of liminal aesthetics, pointing to instances of this aesthetic of emptiness in his three directorial works, connecting it to each film’s themes and attempting to form a narrative of liminality in the director’s body of work. In the introduction, there is an exposition of the online phenomenon of liminal aesthetics, a short review of literature on liminality and liminal spaces, and a section on liminality inKaufman’sworks. Afterwards, there are analyses of liminality and its aestheticsin his three directorial features: first, Anomalisa(2015) and the liminal space between “isolating” and “overwhelming”; second, I’m Thinking of Ending Things (2020) and the liminal space between “real” and “imagined”; and, third, Synecdoche, New York(2008) and the liminal space between “notyet” and “no longer”; these are ordered from the smallest to the largest liminal space present in the film. Finally, the conclusion will attempt to connect the three works through the thematic matrix of liminality
WS: An Approach to Linked Open Data From Wikidata to authority files data
Authors: Geißler Nils
Published: January 2025

The workshop consisted of three main parts, starting with a brief introduction to Linked Open Data by recapitulating the main stages of its development and explaining some core principles and technologies. The second part focused on the approach used by the FID Philosophieito combine Wikidata and authority files. Finally, the third part was done hands-on with a Jupyter notebook in Google Colab, going through the aforementioned approach step by step using Python
WS: Shared Visions Marco Polo’s travels from Medieval collective imagination to contemporary computer-assisted imagery
Authors: Boschetti Federico
Published: January 2025

In this workshop, participants explore the intersection between Medieval and contemporary representations of Marco Polo's travels. The discussion focuseson the creation of an interactive exhibition where visitors engage with miniatures from MS. Bodl. 264. By selecting specific details from these miniatures, visitors describe them for targeted audiences—such as children, the elderly, or visually impaired people. These descriptions, combined with AI, generate new images inspired by the originals and the participants' unique perspectives. This process blends historical collective imagination with modern, computer-assistedcreativity, inviting new interpretations of Marco Polo’s legacy
Government Valuers’ Insights on Current Practices in Marine Ecosystem Valuation in Malaysia
Authors: Wan Ab Rashid Wan Nur Ayuni , Mohamad Junainah , Wardhani Nurhastuty Kesumo
Published: January 2025

This study investigates the valuation of marine ecosystem services in Malaysia, focusing on government valuers' perspectives. Marine ecosystems are complex environmental assets, but their valuation methods are underdeveloped. The research aims to investigate current approaches, challenges, and challenges in valuing these services, particularly in relation to existing legal frameworks. Through qualitative interviews, the study reveals the current valuation techniques, areas needing standardization, and the importance of clear guidelines for valuation practices. The findings serve as a foundation for analysing valuation methods and addressing the need for tailored laws and standards.
"Alam Takambang Jadi Guru" Philosophy in Minang-Malay Vernacular Ornamentation Wisdom
Authors: Awang Lah Nor Aniswati , Mohamed Khaidzir Khairul Anwar , Abdul Wahab Mohamad Hanif , Couto Nasbahry
Published: January 2025

This study explores the traditional wisdom of the Minang-Malay community in the vernacular architecture of the Selemak tribe, focusing on the Lanjong House in Negeri Sembilan. Built 153 years ago, this house showcases unique architectural features and carvings, reflecting the cultural heritage of the Seri Lemak tribe, who migrated from West Sumatra to Malaysia 500 years ago. The research uses qualitative and quantitative methods to highlight the "Alam Takambang Jadi Guru" philosophy, where nature teaches humans to think creatively and integrate natural elements into architecture. The Lanjong House is a significant cultural artifact in Malay Nusantara.
Acknowledgment to Reviewers of Advances in Environmental and Engineering Research in 2024
Authors: Editorial Office Advances in Environmental and Engineering Research
Published: January 2025

The editors of Advances in Environmental and Engineering Research would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2024. We greatly appreciate the contribution of expert reviewers, which is crucial to the journal's editorial process. We aim to recognize reviewer contributions through several mechanisms, of which the annual publication of reviewer names is one. Reviewers can download a certificate of recognition directly from our submission system. Additionally, reviewers can sign up to the Web of Science Reviewer Recognition Service (formerly Publons) (https://webofscience.com/wos/) to receive recognition. Of course, in these initiatives we are careful not to compromise reviewer confidentiality. Many reviewers see their work as a voluntary and often unseen part of their role as researchers. We are grateful for the time reviewers donate to our journals and the contribution they make.
Acknowledgment to Reviewers of Recent Progress in Materials in 2024
Authors: Editorial Office Recent Progress in Materials
Published: January 2025

The editors of Recent Progress in Materials would like to express their sincere gratitude to the following reviewers for assessing manuscripts in 2024. We greatly appreciate the contribution of expert reviewers, which is crucial to the journal's editorial process. We aim to recognize reviewer contributions through several mechanisms, of which the annual publication of reviewer names is one. Reviewers can download a certificate of recognition directly from our submission system. Additionally, reviewers can sign up to the Web of Science Reviewer Recognition Service (formerly Publons) (https://webofscience.com/wos/) to receive recognition. Of course, in these initiatives we are careful not to compromise reviewer confidentiality. Many reviewers see their work as a voluntary and often unseen part of their role as researchers. We are grateful for the time reviewers donate to our journals and the contribution they make.
The Association Between Internet Addiction and the Risk of Suicide Attempts in Chinese Adolescents Aged 11-17 Years: Prospective Cohort Study
Authors: Li Sihong , Jin Xingyue , Song Lintong , Fan Tianqing , Shen Yanmei , Zhou Jiansong
Published: January 2025

Background

Suicide is a critical public health issue in adolescents worldwide. Internet addiction may play a role in the increased rate of suicide attempts in this population. However, few studies have explored the relationship between pathological internet use and suicide attempts among adolescents.

Objective

This study aimed to conduct a prospective cohort study to examine whether higher severity of pathological internet use was associated with an increased risk of suicide attempts among Chinese adolescents.

Methods

A total of 782 adolescents were recruited from a middle school from November 2020 to December 2020 and followed up for 6 months. An online self-reported questionnaire was used to collect the participants’ demographic data and assess their mental health. The Depression, Anxiety, and Stress Scale–21 items (DASS-21) was used to evaluate depression, anxiety, and stress. The Chen Internet Addiction Scale–Revised (CIAS-R) was used to assess the symptoms and severity of pathological internet use. χ2 test and ANOVA were used for intergroup comparison, and logistic regression analysis was used to examine the relationship between the severity of pathological internet use and suicide attempts. We also used a restricted cubic splines model to investigate the pattern of the association.

Results

The participants had an average age of 12.59 (SD 0.64) years, with the majority being of Han ethnicity (743/782, 95.01%) and more than half being male (426/782, 54.48%). Most participants had no previous history of depression (541/782, 69.18%), anxiety (415/782, 53.07%), or stress (618/782, 79.03%). The rate of newly reported suicide attempts was 4.6% (36/782). A significant positive association was observed between internet addiction and suicide attempts (odds ratio 3.88, 95% CI 1.70-8.82), which remained significant after adjusting for age, sex, ethnicity, anxiety, depression, and stress (odds ratio 2.65, 95% CI 1.07-6.55). In addition, this association exhibited a linear pattern in the restricted cubic spline regression model.

Conclusions

This study suggested that internet addiction, rather than internet overuse, was associated with a higher likelihood of suicide attempts, which highlighted the importance of addressing internet addiction symptoms among Chinese adolescents for suicide prevention.
Optimizing Virtual Follow-Up Care: Realist Evaluation of Experiences and Perspectives of Patients With Breast and Prostate Cancer
Authors: Scruton Sarah , Wong Geoff , Babinski Stephanie , Squires Lauren R , Berlin Alejandro , Easley Julie , McGee Sharon , Noel Ken , Rodin Danielle , Sussman Jonathan , Urquhart Robin , Bender Jacqueline L
Published: January 2025

Background

Virtual follow-up (VFU) has the potential to enhance cancer survivorship care. However, a greater understanding is needed of how VFU can be optimized.

Objective

This study aims to examine how, for whom, and in what contexts VFU works for cancer survivorship care.

Methods

We conducted a realist evaluation of VFU among patients with breast cancer and prostate cancer at an urban cancer center during the COVID-19 pandemic. Realist evaluations examine how underlying causal processes of an intervention (mechanisms) in specific circumstances (contexts) interact to produce results (outcomes). Semistructured interviews were conducted with a purposive sample of patients ≤5 years after diagnosis. Interviews were audio-recorded and analyzed using a realist logic of analysis.

Results

Participants (N=24; n=12, 50% with breast cancer and n=12, 50% with prostate cancer) had an average age of 59.6 (SD 10.7) years. Most participants (20/24, 83%) were satisfied with VFU and wanted VFU options to continue after the COVID-19 pandemic. However, VFU impacted patient perceptions of the quality of their care, particularly in terms of its effectiveness and patient centeredness. Whether VFU worked well for patients depended on patient factors (eg, needs, psychosocial well-being, and technological competence), care provider factors (eg, socioemotional behaviors and technological competence), and virtual care system factors (eg, modality, functionality, usability, virtual process of care, and communication workflows). Key mechanisms that interacted with contexts to produce positive outcomes (eg, satisfaction) were visual cues, effective and empathetic communication, and a trusting relationship with their provider.

Conclusions

Patients value VFU; however, VFU is not working as well as it could for patients. To optimize VFU, it is critical to consider contexts and mechanisms that impact patient perceptions of the patient centeredness and effectiveness of their care. Offering patients the choice of in-person, telephone, or video visits when possible, coupled with streamlined access to in-person care when required, is important. Prioritizing and addressing patient needs; enhancing physician virtual socioemotional behaviors and technology competency; and enhancing VFU functionality, usability, and processes of care and communication workflows will improve patient perceptions of the patient centeredness and effectiveness of virtual care.
The Association Between Internet Addiction and the Risk of Suicide Attempts in Chinese Adolescents Aged 11-17 Years: Prospective Cohort Study (Preprint)
Authors: Li Sihong , Jin Xingyue , Song Lintong , Fan Tianqing , Shen Yanmei , Zhou Jiansong
Published: January 2025

BACKGROUND

Suicide is a critical public health issue in adolescents worldwide. Internet addiction may play a role in the increased rate of suicide attempts in this population. However, few studies have explored the relationship between pathological internet use and suicide attempts among adolescents.

OBJECTIVE

This study aimed to conduct a prospective cohort study to examine whether higher severity of pathological internet use was associated with an increased risk of suicide attempts among Chinese adolescents.

METHODS

A total of 782 adolescents were recruited from a middle school from November 2020 to December 2020 and followed up for 6 months. An online self-reported questionnaire was used to collect the participants’ demographic data and assess their mental health. The Depression, Anxiety, and Stress Scale–21 items (DASS-21) was used to evaluate depression, anxiety, and stress. The Chen Internet Addiction Scale–Revised (CIAS-R) was used to assess the symptoms and severity of pathological internet use. χ2 test and ANOVA were used for intergroup comparison, and logistic regression analysis was used to examine the relationship between the severity of pathological internet use and suicide attempts. We also used a restricted cubic splines model to investigate the pattern of the association.

RESULTS

The participants had an average age of 12.59 (SD 0.64) years, with the majority being of Han ethnicity (743/782, 95.01%) and more than half being male (426/782, 54.48%). Most participants had no previous history of depression (541/782, 69.18%), anxiety (415/782, 53.07%), or stress (618/782, 79.03%). The rate of newly reported suicide attempts was 4.6% (36/782). A significant positive association was observed between internet addiction and suicide attempts (odds ratio 3.88, 95% CI 1.70-8.82), which remained significant after adjusting for age, sex, ethnicity, anxiety, depression, and stress (odds ratio 2.65, 95% CI 1.07-6.55). In addition, this association exhibited a linear pattern in the restricted cubic spline regression model.

CONCLUSIONS

This study suggested that internet addiction, rather than internet overuse, was associated with a higher likelihood of suicide attempts, which highlighted the importance of addressing internet addiction symptoms among Chinese adolescents for suicide prevention.