bluuebunny/crossref_metadata_2025 huggingface dataset:
O Ensino de Contabilidade Estratégica nas IES Públicas do Estado do Rio de Janeiro
Authors: Lopes Alexandre Silveira , Ferreira Aracéli Cristina de S. , Ferreira Márcio Martins , Silva Roberto Breves Christo da , Marques Vinicius Silveira
Published: October 2017

Este trabalho tem como objetivo principal verificar o grau de presença dos principais conceitos de contabilidade estratégica, nas ementas das disciplinas dos cursos de Graduação em Ciências Contábeis das Instituições de Ensino Superior (IES) públicas do Estado do Rio de Janeiro. Para tanto, o ponto de partida é uma breve exposição do papel das IES, destacando-se a sua importância para a formação dos profissionais contábeis e para o desenvolvimento das competências dessa categoria. Na seção seguinte são levantados alguns aspectos históricos da evolução da profissão contábil até o atual cenário, onde surge a abordagem da contabilidade estratégica. Na seqüência são apresentadas algumas das principais definições de contabilidade gerencial estratégica, formalizadas por estudiosos, e levantados os principais conceitos da área, que servirão como base para formação do quadro de referência desta pesquisa. Ainda na revisão de literatura procuramos identificar diferenças entre países no ensino de contabilidade estratégica. Na seção seguinte é realizada a análise propriamente dita, onde as informações contidas nas ementas das disciplinas são analisadas e tabuladas de acordo com os conceitos de contabilidade estratégica tidos como referência. Após isto, seguem-se as considerações finais.
A Gestão Social dos Territórios nos Processos de Desenvolvimento Territorial: Uma Aproximação Conceitual
Authors: Dallabrida Valdir Roque
Published: October 2017

O presente artigo propõe-se contribuir com algumas reflexões teóricas no debate sobre a gestão social dos territórios, nos processos de desenvolvimento territorial. Opta-se em fazê-lo a partir de um ensaio teórico, no qual se atribui aos representantes das organizações e instituições territoriais o papel de redes de poder e a região é concebida como um espaço de articulação dos diferentes interesses, endógenos e exógenos, na realização das transformações sociais, econômicas, políticas, culturais e ambientais, que constituem os processos de desenvolvimento territorial. Introduz-se o conceito governança territorial, para referir-se ao conjunto de iniciativas ou ações que expressam a capacidade de uma sociedade organizada territorialmente, para gerir os assuntos públicos, constituindo-se na fonte sinergizadora do desenvolvimento territorial. Concebe-se o bloco sócio-territorial, o conjunto heterogêneo de atores territoriais, como o instituinte do processo de gestão do desenvolvimento. Amplia-se o debate introduzindo os conceitos de redes de poder sócio-territorial e pacto sócio-territorial. Por fim, faz-se uma análise preliminar da prática desta concepção teórica, a partir da observação da operacionalidade dos Conselhos Regionais de Desenvolvimento/RS, como estrutura de poder da sociedade riograndense, na gestão do desenvolvimento territorial.
Contabilidade Ambiental e o Agronegócio: Um Estudo Empírico entre as Usinas de Cana-de-Açúcar
Authors: Assis Juliana Vera de , Ribeiro Maísa De Souza , Miranda Cláudio De Souza , Rezende Amaury José
Published: October 2017

Diante das pressões sociais pela diminuição dos altos índices de degradação ambiental, novos conceitos ganharam força e, assim, novas tendências surgiram no mundo contemporâneo dos negócios – entre elas a da sustentabilidade. A partir desse contexto, este artigo teve como foco a responsabilidade socioambiental no setor sucroalcooleiro, e como referencial as usinas associadas à UNICA. Estabeleceram-se como objetivos: a) a análise do processo de gestão ambiental vinculado às ações mitigadoras na produção de açúcar e álcool; e b) a identificação do nível de aderência às práticas de reconhecimento, mensuração e evidenciação contábil dos eventos de natureza ambiental. Trata-se de uma pesquisa exploratória, que se utilizou de questionários mensurados em escala likert, os quais foram distribuídos às 114 associadas da UNICA, com 26% de retorno. Os resultados demonstram o consolidado de uma série de declarações otimistas, porém, divergentes da realidade conhecida pela sociedade, como o cumprimento da legislação ambiental pertinente, erradicação completa do trabalho infantil e tratamento dos resíduos do processo produtivo. O resultado encontrado sugere novos temas de pesquisa como o grau de aderência aos fatores apontados: cumprimento das legislações ambientais e do tratamento dos resíduos, por exemplo. Sugere-se, ainda, a verificação da existência de relação entre os resultados apurados e a origem do capital; à configuração societária das empresas; e ao mercado em que atuam.
Mensuração da Satisfação de Usuários de Sistemas de Informações Contábeis através do Método Survey
Authors: Souza Antônio Artur de , Lara Cynthia Oliveira , Moraes Éllen Santos de , Freitas Adriana Gonçalves de Resende
Published: October 2017

A Contabilidade pode ser considerada um sistema de informações (SI), por se caracterizar como um processo comunicativo que coleta, armazena, processa e distribui informações aos usuários. Os SI, em geral, são utilizados para armazenar e transformar dados em informações úteis, relevantes, claras e acuradas para o processo decisório. Os chamados Sistemas de Informações Contábeis (SIC) abrangem a organização como um todo, contemplando todos os processos de negócio. Este trabalho apresenta os resultados de uma pesquisa que buscou mensurar a satisfação de usuários de SIC e identificar as limitações por eles apontadas. Por meio do método survey, foram aplicados questionários a diversos gestores, que avaliaram os SI e apontaram as principais restrições das informações geradas por tais sistemas. A análise qualitativa e quantitativa dos questionários aponta que os usuários de SIC buscam um sistema confiável, acessível, integrado e flexível, que gere informações acuradas, concisas e claras.
Cronologia de uma Demonstração Contábil: Gênese, Maturidade e Ocaso da Demonstração das Origens e Aplicações de Recursos
Authors: Siqueira José Ricardo Maia de
Published: October 2017

No final de 2007 foi publicada a lei 11.638 que retirou a Demonstração de Origens e Aplicações de Recursos (DOAR) do rol das demonstrações consideradas, pela legislação societária, como obrigatória, colocando em seu lugar a Demonstração de Fluxo de Caixa (DFC). Trata-se do fechamento de um ciclo de vida que se iniciou em 1976 e que ao longo de mais de 30 anos colecionou polêmicas envolvendo sua qualidade informativa. Este trabalho tem por objetivo descrever o ciclo de vida da DOAR abordando seu nascimento, maturidade e descontinuação como demonstração obrigatória. Constatou-se, através de análise bibliográfica e documental que a DOAR sofreu críticas pelo seu hermetismo; teve seu principal contraponto na DFC, pelo tipo de informação disponibilizada por esta demonstração; e apresentou graves distorções no bojo de suas informações em períodos de alta inflação. Cabe se questionar se haverá espaço para esta demonstração na contabilidade corporativa, uma vez que o fim da obrigatoriedade decretado por um instrumento legal não é suficiente para determinar a descontinuação de uma demonstração, desde que esta tenha utilidade para o usuário.
A Responsabilidade Social Corporativa e o Papel da Contabilidade sob a Ótica Discente
Authors: Milani Filho Marco Antonio Figueiredo , Habib Claudia Vasconcellos Silva , Milani Aida Maria Mendes
Published: October 2017

Nos últimos anos, o tema Responsabilidade Social Corporativa (RSC) passou a integrar o relatório da administração de diversas empresas, nacionais e internacionais, exigindo a presença, no ambiente corporativo, de profissionais capacitados que preparem, analisem e divulguem as respectivas informações. Assim, supondo que a análise e divulgação das informações econômico-financeiras relacionadas às ações e aos projetos sociais corporativos também estarão sob responsabilidade de profissionais relacionados à área contábil, o objetivo geral deste trabalho foi identificar o grau de conhecimento que os futuros contabilistas, representados pelos alunos do curso de graduação em Contabilidade de uma universidade brasileira possuem sobre RSC e sobre o papel da Contabilidade na RSC. A amostra foi composta por 309 estudantes, distribuídos em todas as etapas do curso. A coleta de dados foi realizada pela aplicação de questionário aos alunos presentes em suas respectivas salas de aula, utilizando-se questões fechadas e abertas. A análise do conteúdo seguiu os procedimentos definidos por Bardin (2007) para a categorização das respostas. Os conceitos apresentados pelos respondentes foram confrontados com o referencial teórico. Dentre os resultados obtidos, destaca-se que, em média, 78% dos respondentes enfatizaram que a RSC vincula-se ao desenvolvimento socioeconômico das comunidades do entorno e à preocupação ambiental. Sobre o papel da Contabilidade na RSC, os alunos concluintes destacaram a divulgação de ações sociais e o suporte de procedimentos vinculados à transparência empresarial, reforçando aspectos relevantes já destacados pela literatura científica. Profissionalmente, 23% dos alunos desejam atuar diretamente com a RSC.
Decisões de Investimento na Presença de Sunk Costs: será que os contadores são mais racionais?
Authors: Miranda Luiz Carlos , Silva Daniel José Cardoso da , Anjos Luiz Carlos Marques dos , Wink Priscila Karla da Silva
Published: October 2017

A teoria prediz que custos irrecuperáveis (sunk costs), por terem incorrido no passado, não devem afetar a tomada de decisão, que vai afetar o futuro. No entanto, pesquisas empíricas têm verificado que os indivíduos tomam suas decisões levando em consideração os sunk costs, resultando em dar prosseguimento a investimentos ou a projetos sem chances de sucesso. A presente pesquisa tem por objetivo de testar a hipótese de que a área de conhecimento pode afetar esse tipo de decisão. Mais especificamente, testa-se a hipótese de que agentes com conhecimento em contabilidade reagem de forma diferente, em decisões em que os custos passados estejam presentes. Para tanto, foram entrevistados 354 indivíduos, entre discentes das áreas de Administração, Contabilidade e Economia; docentes dos referidos cursos; profissionais da área contábil e empresários. O estudo revelou que possuir conhecimentos em ciências contábeis ajuda os agentes a tomar melhores decisões de investimento, na presença de sunk costs. Ao comparar-se a diferença nas respostas em função da área de conhecimento dos respondentes, foram realizados 2 testes: (a) comparando-se a média das respostas dos quatro grupos (administração, ciências contábeis, economia, e outros); e (b) ciências contábeis x demais. Em ambos os casos, verificou-se diferença estatisticamente significativa. Respondentes com conhecimentos da área das ciências contábeis tiveram desempenho destacadamente superior aos demais, quando confrontados com a decisão de investimentos, diante da existência de custos passados (sunk costs). O teste de diferença de médias foi o que apresentou o maior valor da estatística F (12,6), com significância menor que 1%, permitindo rejeitar a hipótese nula e permitindo inferir que conhecimento em contabilidade ajuda nas decisões de investimento na presença de custos perdidos (sunk costs).
A Relação entre o Perfil Profissional dos Alunos e as Áreas Temáticas de suas Dissertações: uma pesquisa no Mestrado em Ciências Contábeis da FACC-UFRJ
Authors: Leal Rodrigo Barreiros , Kerber Carlos Roberto , Santos Ronaldo Francisco dos , Silva Anderson Chaves da , Santos Ruthberg Dos
Published: October 2017

O estudo tem por objetivo investigar a relação existente entre o perfil profissional dos alunos e a área temática escolhida, nas dissertações defendidas no programa de pós-graduação strictu sensu em ciências contábeis da Faculdade de Administração e Ciências Contábeis da Universidade Federal do Rio de Janeiro – FACC/UFRJ. A questão de pesquisa reside na verificação de uma possível influência do perfil profissional do autor na área temática de sua dissertação. A plataforma teórica compreende um histórico e contextualização do referido programa de mestrado, bem como estudos de pesquisas contábeis. Foram consideradas 71 dissertações, compreendidas entre os anos de 2000 e 2009 (1º semestre) e três perfis definidos como: público, privado e estudante. Nesse contexto, foram utilizadas 14 áreas temáticas, inspiradas na classificação utilizada pela The American Accounting Association – (AAA), The European Accounting Association – (EAA) e pelas principais universidades dos EUA e Europa, adaptadas à realidade da FACC-UFRJ. A pesquisa está classificada como exploratória, bibliográfica e documental, com avaliação quantitativa. Os dados necessários foram coletados, tabulados e, em seguida, analisados por meio da técnica estatística denominada análise de correspondência (ANACOR). Como resultado, constatou-se uma tendência de autores com perfis profissionais “público” escolherem temas relacionados a controle gerencial, além de sistemas de informações contábeis e contabilidade pública. Somase a isso, a observação de outras tendências para os demais perfis pesquisados, profissionais do setor privado e estudantes, no que tange a escolha da área temática de suas obras. Cumpri ressaltar a limitação da pesquisa no que se refere à abrangência das conclusões, haja vista que o estudo está restrito ao programa de mestrado de uma universidade específica. Assim sendo, sugere-se a continuação dessa pesquisa em outras instituições de ensino, bem como a verificação de outros fatores de influência na escolha do tema, como, por exemplo, a formação acadêmica do corpo docente.
Indicadores de Qualidade de Vida nos Municípios Mineiros e Eficiência Alocativa de Recursos Públicos
Authors: Faria Luiz Carlos de Souza , Farias Evandro Rodrigues de , Santos Lucas Maia dos , Ferreira Marco Aurélio Marques , Silva Ambrozina De Abreu Pereira
Published: October 2017

Esta pesquisa propõe avaliar quais são os fatores determinantes da variação da eficiência no provimento da qualidade de vida, tomando como referência a relação entre disponibilidade de recursos públicos e qualidade de vida nos municípios do estado de Minas Gerais. Com o propósito de explicar a variação dos indicadores de qualidade de vida dos municípios mineiros foram propostos dois modelos estatísticos: um modelo a partir do Índice Mineiro de Responsabilidade Social (IMRS) que mensura a qualidade de vida gerada por um determinado município e o outro concebido a partir do Índice de Promoção da Qualidade de Vida (IPQV), que mensura a eficiência na alocação de recursos para promoção da qualidade de vida dos municípios mineiros. Os resultados demonstraram que ambos modelos diferenciam-se já que utilizando o IMRS como variável dependente, o volume de recursos pode ser preponderante para a geração de qualidade de vida. Por outro lado, utilizando o IPQV como variável dependente, constatou-se que o volume de recursos arrecadado pelos municípios pode não ser preponderante para o aumento da eficiência da alocação de recursos para a promoção da qualidade de vida da população. Neste caso, os municípios mais eficientes na alocação de recursos não necessariamente são os mais desenvolvidos.
Dimensão Simbólica da Empregabilidade: Mercado, Políticas Públicas e Organização Social do Trabalho
Authors: Lemos Ana Heloísa da Costa , Costa Alessandra Mello da
Published: October 2017

O artigo busca entender e contextualizar como mudanças no discurso acerca do trabalho atrelam-se a mudanças mais amplas de reorganização da produção capitalista por meio de duas premissas: 1) a atualização do papel social do mercado de trabalho é mediada por transformações que operam na esfera simbólica, criando condições que propiciam a mudança de atitude e mentalidade dos trabalhadores, adequando-os às novas condições do mercado de trabalho e, por extensão, do processo produtivo; e 2) estas transformações encontram sua forma mais acabada no discurso que se constrói em torno do neologismo empregabilidade. Os resultados nos levam a fazer ressalvas à argumentação de que o discurso sobre a empregabilidade vem propiciando a mudança de atitude e mentalidade dos trabalhadores, adequando-os às novas condições do mercado de trabalho. Apesar de estar em curso um processo de re-significação da noção de emprego e das condições de inserção no mercado de trabalho - resumidas na categoria empregabilidade – esta ainda não pode ser considerada efetiva.
Impacto do Sistema de Recompensa e do Acesso às Informações sobre o Desempenho Individual no Empowerment Psicológico e o seu Reflexo na Eficácia Gerencial de Empresa Multinacional
Authors: Nascimento Sabrina do Do , Beuren Ilse Maria
Published: October 2017

O estudo objetiva verificar o impacto das variáveis sistema de recompensa e acesso às informações sobre o desempenho individual (antecedentes) no empowerment psicológico segundo o modelo de Spreitzer (1995), e o seu reflexo na eficácia gerencial (consequente) aferida pelo alcance das metas estabelecidas no sistema de recompensa, em uma empresa multinacional. Fundamenta-se o estudo no modelo conceitual de empowerment psicológico de Spreitzer (1995) e da sua rede estrutural utiliza duas variáveis antecedentes (sistema de recompensa e acesso às informações) como inputs e uma variável consequente (eficácia gerencial) como output. O constructo da pesquisa consubstancia-se de operacionalizações realizadas por Spreitzer (1995) e Lawler III (2003). Pesquisa descritiva com abordagem quantitativa foi realizada em empresa multinacional de origem americana, com uma unidade fabril instalada no Sul do Brasil. O questionário aplicado aos empregados desta unidade fabril foi adaptado de Spreitzer (1995), e contém 24 questões fechadas com escala Likert de sete pontos. Na análise dos dados aplicou-se a técnica estatística de regressão linear com a utilização do software Statistical Package for Social Sciences (SPSS). Os resultados da pesquisa evidenciam a presença das dimensões de competência, significado, impacto e autodeterminação do empowerment psicológico. A eficácia gerencial da empresa, aferida pelo alcance das metas estabelecidas no sistema de recompensa, não demonstrou relação significante com as dimensões do empowerment psicológico. Conclui-se que o sistema de recompensa e o acesso às informações sobre o desempenho individual impactam no empowerment psicológico e se refletem parcialmente na eficácia gerencial da empresa. Palavras-chave: Sistema de Recompensa. Acesso às informações sobre desempenho individual. Empowerment Psicológico. Eficácia Gerencial.
Financial Reporting: Reflection On Transparency In The Third Sector
Authors: Campos Gabriel Moreira , Moreira Rafael De Lacerda , Scalzer Rodrigo Simonassi
Published: October 2017

This study highlights the accountability of Brazilian Third Sector Organizations to their stakeholders, since these organizations are not an end in themselves, and they play an important role in solving problems that affect all Brazilians, especially social inequality, violence, hunger and degradation of natural resources. The interaction between the Third Sector Organizations and external users of the accounting information generated by them, allows them to have a feedback on the impacts of the decisions taken by them and the operations they perform daily. In this study the Third Sector Organizations are considered providers of accounting information for the stakeholders. Thus, by means of an explanatory study with analytical and reflective approach, this research seeks to explain the use of Financial Statements and complementary Accounting Reports in the practice of accountability by Brazilian Third Sector Organizations to the external user. In this perspective, as contributions of this study is expected to: (i) identification of the financial statements and supplementary reports published by Third Sector Organizations affiliated with the Group of Institutes, Foundations and Enterprises – GIFE, and (ii) demonstrate the relationship between the degree of disclosure of these Organizations and the amount of funds raised by them during the period of the research.
Developing the Standard of Care for Post-Concussion Treatment: Neuroimaging-Guided Rehabilitation of Neurovascular Coupling
Authors: Wing Benjamin H. , Tucker Braden J. , Fong Alina K. , Allen Mark D.
Published: October 2017

Background:

Emerging research proposes the imbalance between microvascular supply and metabolic demand as a contributing factor in the pathophysiology of mild traumatic brain injury. Prolonged effects on the dysregulation of neurovascular coupling may explain persistent symptomatic models such as Post-Concussion Syndrome.

Objective:

Increased knowledge of what we refer to as neurovascular uncoupling provides a template for establishing a new concussion treatment standard in the assessment and therapeutic guidance of concussion.

Methods:

The degree and localization of neurovascular uncoupling were statistically contextualized against a normative-based atlas in 270 concussed patients. Functional NeuroCognitive ImagingTMwas used to establish pre-treatment benchmarks and guide neurotherapy. Conventional and functional neurocognitive imaging-directed measures were used to evaluate post-rehabilitative outcomes.

Results:

Functional neurocognitive imaging was successful in identifying regions of Neurovascular uncoupling unique to each patient’s brain and concussion profile. Longitudinal objective outcome measures demonstrated timely and lasting improvement of neurovascular coupling functioning in a significant majority of patients.

Conclusion:

We present practice-based evidence supporting the clinical administration of functional neurocognitive imaging with particular efficacy in the neurorehabilitation of concussion. We advocate the reliability of functional neurocognitive imaging in assessing severity and localization of neurovascular uncoupling, and promote its use in the therapeutic guidance and neurorehabilitation of mild traumatic brain injury. We further support the continual exploration of other potential pathophysiological alterations resulting from concussion.
Awareness, Knowledge and Perception of The National Health Insurance Scheme (NHIS) Among Health Professionals in Mthatha General Hospital, Eastern Cape, South Africa
Authors: Oladimeji Olawumi , Alabi Adeyinka , Adeniyi Oladele Vincent
Published: October 2017

Objective:

This Eastern Cape study assessed the awareness, knowledge and perceptions of the healthcare professionals in Mthatha General Hospital on National Health Insurance Scheme (NHIS).

Method:

A descriptive cross-sectional study was conducted among health professionals at Mthatha General Hospital. A simple random sample of 100 participants drawn across the various categories of health professionals responded to a validated questionnaire on awareness, purpose and challenges of implementation of NHIS.

Results:

Of the total (N=100), 86 health professionals returned the questionnaire (response rate=87%); 54 female (63%) and 32 male (37%). The majority of the respondents were nurses (67%) and doctors (28%). Others were radiographers (n=2) and clinical associates (2). The majority of the respondents (89.5%) were aware of NHIS and their sources of information on NHIS were: seminars and meetings (n=32), television and radio (n=26), friends and family members (n=14), newspapers (n=10) and internet (n=4). Good understanding of the objectives of NHIS was demonstrated by 81.3% (n=70) of the respondents. The poor state of health facilities and inadequate staffing across the country were reported as the major impediments to the implementation of NHIS. However, the majority of the respondents (n=64) expected that the quality of healthcare service delivery would improve by increasing the staff strength in the various health facilities.

Conclusion:

The majority of the health professionals in this setting were aware of NHIS. Both the infrastructure and staff strength require the attention of the health authorities in order to effectively implement the scheme in the district.
The Trends and Influential Factors of Children's Use of Outdoor Environments: A Review
Authors: Aziz Nor Fadzila , Said Ismail
Published: October 2017

In the past two decades, there has been a raft of research on children's behaviour and their interaction with the outdoor environment. The aim of this paper is to present a synthesis of 30 studies from 1985 to 2010 on children's use of outdoor environments. The aspects taken into consideration include methodological issues and factors that influence the use of outdoor environments. The trends of the studies are discussed. In summary, the children's place preferences and play behaviours in outdoor environments are influenced by their developmental needs, and individual, physical and social factors.
Examining the Complexity of Patient-Outpatient Care Team Secure Message Communication: Qualitative Analysis (Preprint)
Authors: Lanham Holly Jordan , Leykum Luci K , Pugh Jacqueline A
Published: October 2017

BACKGROUND

The value of secure messaging in streamlining routine patient care activities is generally agreed upon. However, the differences in how patients use secure messaging, including for communicating both routine and nonroutine issues, and the implications of these differences in use are less well understood.

OBJECTIVE

The purpose of this study was to examine secure messaging use to extend current knowledge of how this tool is being used in outpatient care settings and generate new research questions to improve our understanding of the role of secure messaging in the patient-provider communication toolbox.

METHODS

We conducted an in-depth qualitative analysis of secure message threads in 12 US Department of Veterans Affairs outpatient clinics in south Texas. We analyzed 70 secure message threads with a total of 179 unique communications between patients and their outpatient teams for patterns in communication and secure message content. We used theories from information systems and complexity science in organizations to explain our observations.

RESULTS

Analysis identified content relating to 3 main themes: (1) information management, (2) uncertainty management, and (3) patient safety and engagement risks and opportunities. Within these themes, we identified 2 subcategories of information management (information exchange and problem solving), 2 subcategories of uncertainty management (relationship building and sensemaking), and 3 subcategories of patient safety and engagement risks and opportunities (unresolved issues, tone mismatch, and urgent medical issues). Secure messages were most often used to communicate routine issues (eg, information exchange and problem solving). However, the presence of subcategories pertaining to nonroutine issues (eg, relationship building, sensemaking, tone mismatch, urgent issues, and unresolved issues) requires attention, particularly for improving opportunities in outpatient care settings using secure messaging.

CONCLUSIONS

Patients use secure messaging for both routine and nonroutine purposes. Our analysis sheds light on potentially new patient safety concerns, particularly when using secure messaging to address some of the more complex issues patients are communicating with providers. Secure messaging is an asynchronous communication information system operated by patients and providers who are often characterized as having significant differences in knowledge, experience and expectations. As such, justification for its use beyond routine purposes is limited—yet this occurs, presenting a multifaceted dilemma for health care organizations. Secure messaging use in outpatient care settings may be more nuanced, and thus more challenging to understand and manage than previously recognized. New information system designs that acknowledge the use of secure messaging for nonroutine and complex health topics are needed.
THE EFFECT OF PROPOLIS EXTRACT AND PROPOLIS CANDIES ON THE GROWTH OF AGGREGATIBACTER ACTINOMYCETEMCOMITANS ATCC 43718
Authors: Khodijah Khodijah , Farida Ratna , Soedarsono Nurtami
Published: October 2017

Objective: This experiment aimed to analyze the effect of propolis extract and propolis containing candies on the growth of Aggregatibacter actinomycetemcomitans using spectrophotometric analysis and colony-forming units (CFU) counts.Methods: After A. actinomycetemcomitans were exposed to propolis extract and candies, the minimum inhibitory concentration (MIC) and the minimum bactericidal concentration (MBC) were determined with spectrophotometry and post-exposure colony counting.Results: The MIC of propolis extract against A. actinomycetemcomitans was determined to be 10%, and the MBC was 20%. A decrease in the total CFU count of A. actinomycetemcomitans was observed after propolis extract and candy exposure.Conclusions: Propolis extract and propolis candies were effective in inhibiting the growth of A. actinomycetemcomitans ATCC 43718 in vitro.
EFFECT OF DIFFERENT TYPES OF MILK FORMULA AGAINST STREPTOCOCCUS MUTANS BIOFILM FORMATION IN VITRO
Authors: Meltharyna Meltharyna , Suharsini Margaretha , Sutadi Heriandi
Published: October 2017

Objectives: The purpose of this study was to analyze the differences in the effect of milk-based, soy-based, and protein hydrolysate formulas against Streptococcus mutans (SM) biofilm formation.Methods: Infant formula used is intended for children aged 1-3 years, and each respective type of infant formula is represented by three distinct brands.Results: Our results showed a significant difference in the effect of milk-based, soy-based, and protein hydrolysate formulas against SM biofilm formation (p=0.002).Conclusion: Cow’s milk-based formula showed the lowest SM biofilm formation.
COMPARISON BETWEEN THE EFFECT OF THE COMMUNITY-BASED INTERACTIVE APPROACH AND THE INFLUENCE OF THE DISTRIBUTION OF BOOKLETS REGARDING THE SELF-MEDICATION KNOWLEDGE, ATTITUDE, AND BEHAVIOR OF STUDENTS
Authors: Untari Eka Kartika , Supardi Sudibyo , Sauriasari Rani
Published: October 2017

Objective: This study was conducted to compare the effectiveness of booklet media and a community-based interactive approach (CBIA) on non-medical science students. The study was conducted at the Departments of Pedagogy and Forestry at the University of Tanjungpura, Pontianak.Methods: The study design was pre-experimental with a pre- and post-test of the respondents, who were divided into groups that either carried out the CBIA or were given a booklet. There were 78 respondents who participated in the study until its completion. Scores of knowledge, behaviors, and attitudes were measured with questionnaires, both before and 6 weeks after interventions with the CBIA and the booklet.Results: The results demonstrate that both the CBIA and the booklet intervention significantly influence the level of knowledge, attitudes, and behaviors (p<0.05).Conclusions: Although the distribution of the booklets was more effective than the CBIA method in improving the self-medication attitude of the students, both interventions were equally effective in improving the self-medication knowledge and behavior of the non-medical science students.
PHARMACIST INVOLVEMENT TO DECREASE DRUG-RELATED PROBLEMS AMONG GERIATRIC PATIENTS IN INDONESIAN PRIMARY HEALTH CENTERS
Authors: Suryani Desi , Bahtiar Anton , Andrajati Retnosari
Published: October 2017

Objective: The studies have demonstrated that older people often suffer from multiple diseases and are thus prescribed many different drugs. Therefore, drug-related problems (DRPs) are common in the elderly. The main objectives of this study were to reduce the number of DRPs in the elderly through pharmacist involvement and to analyze differences after pharmacist recommendations.Methods: In a quasi-experimental study, 12 primary health centers were selected and randomly divided into two groups (six in each group). In the first group, the physicians received pharmacist recommendations verbally through discussions, and in the second group, the physicians received recommendations through letters. DRPs were analyzed from all older inpatients’ medical records 1 month before and 1 month after the pharmacist recommendations. The main outcome being measured was the incidence of DRPs, classified into problems, and causes according to the Indonesian translated version of Pharmaceutical Care Network Europe, Version 6.2 (PCNE V 6.2). The problems were identified based on journal articles and other relevant literature.Results: A total of 205 patients were analyzed before pharmacist intervention (Group 1: 121; Group 2: 84) and 202 patients after the intervention (Group 1: 108; Group 2: 94). The most common problem in these elderly patients was that they suffered from toxic effects. The most common cause was inappropriate drug selection. The number of DRPs and causes were decreased significantly through the discussions (Wilcoxon signed-rank test, problems p=0.027, causes p=0.028). DRPs were also significantly decreased through the recommendation letters (paired t-test, number of problems p=0.003, and causes p=0.004). Discussion with physicians seemed more effective and decreased more problems (p=0.001) and causes (p=0.002). Through discussions, the decrease in a number of problems was 20.83±8.931, and the decrease in the number of causes was 25.33±11.431 versus the recommendation letter, at 4.17±1.941 and 5.17±2.483, respectively.Conclusion: Pharmacist involvement decreased DRPs among older inpatients. Discussing DRPs with the physicians treating the patients is more effective than giving recommendations in writing only. The PCNE V 6.2 DRP classification system is useful for documenting DRPs among the elderly as it can help pharmacists develop plans to reduce DRPs.
COST-EFFECTIVENESS ANALYSIS OF CEFTRIAXONE-AZITHROMYCIN COMBINATION AND SINGLE LEVOFLOXACIN AS EMPIRICAL ANTIBIOTICS IN COMMUNITY-ACQUIRED PNEUMONIA INPATIENTS AT PERSAHABATAN HOSPITAL
Authors: Suratini Sri , Sauriasari Rani , Hamadah Firzawati
Published: October 2017

Objective: Community-acquired pneumonia (CAP) is one of the most common infectious diseases. Its prevalence is especially concerning, as the disease severely impacts health and has a high mortality rate. Although antibiotics have been used to treat CAP, their use is often costly and inefficient. Thus, this study aimed to determine the cost-effectiveness of using ceftriaxone-azithromycin combination and single levofloxacin as empirical antibiotics to treat patients with CAP. Cost-effectiveness was analyzed by comparing the direct total medical cost to clinical effectiveness, which was indicated by the respective success rates in each treatment group.Methods: This study was conducted at Persahabatan Hospital in Jakarta and employed an observational study design, where data were obtained retrospectively from the secondary data contained in medical records for 2014-2016. A total of 100 patients were included in the analysis, with 64 patients using intravenous (iv) antibiotic ceftriaxone and oral azithromycin and 36 patients using iv single levofloxacin.Results: The median costs of antibiotics were significantly different between the ceftriaxone-azithromycin group and the levofloxacin group: Rp.130.756 and Rp.286.952, respectively. The direct total medical cost in the ceftriaxone-azithromycin group (Rp.6.494.998) was higher than that of the single levofloxacin group (Rp.5.444.242). The success rate was 95.3% in the ceftriaxone-azithromycin group and 97.2% in the levofloxacin group, but there were no significant differences between the two groups. The medians for the length of stay (LOS) and length of stay antibiotic-related (LOSAR) measures in the levofloxacin group were 6 and 5 days, which were shorter than the LOS and LOSAR medians in the ceftriaxone-azithromycin group: 7 days and 6 days, respectively. The average cost-effectiveness ratio value in the levofloxacin group was 56.011% effectiveness lower than that of the ceftriaxone-azithromycin group, which was Rp.68.153% effectiveness.Conclusions: Based on these results, it can be concluded that levofloxacin is more cost-effective than a combination of ceftriaxone-azithromycin for treating CAP.
IN-SILICO SCREENING AGAINST ANTIMALARIAL TARGET PLASMODIUM FALCIPARUM ENOYL-ACYL CARRIER PROTEIN REDUCTASE
Authors: Pamudi Berwi Fazri , Azizahwati Azizahwati , Yanuar Arry
Published: October 2017

Objective: Malaria is a parasitic infection that causes worldwide health problems. The absence of an effective vaccine and Plasmodium strains that are resistant to antimalarial drugs emphasize the importance of developing new chemotherapeutic agents. The use of computers for in-silico screening, or virtual screening, is currently being developed as a method for discovering antimalarial drugs. One of the enzymes that can support the development of the malaria parasite is the Plasmodium falciparum enoyl-acyl carrier protein reductase (PfENR). Inhibition of these enzymes leads to Type II lipid biosynthesis inhibition on the parasite.Methods: This research investigates the use of virtual screening to find PfENR inhibitor candidates. A molecular docking method using GOLD software and the medicinal plants in Indonesia database will be used. This target has been optimized by the removal of residues and the addition of charge. Ligand is expected to be an inhibitor of PfENR.Results: In-silico screening, or virtual screening, found that the top five compounds with the highest GOLD score at trial are kaempferol 3-rhamnosyl- (1-3)-rhamnosyl-(1-6)-glucoside; cyanidin 3,5-di-(6-malonylglucoside); 8-hydroxyapigenin 8-(2’’, 4’’-disulfato glucuronide); epigallocatechin 3,5,-di- O-gallat; quercetin 3,4’-dimethyl ether 7-alpha-L-arabinofuranosyl-(1-6)-glucoside. They had GOLD scores of 94.73, 95.90, 86.46, 85.39, and 84.40, respectively.Conclusions: There are two candidate inhibitor compounds from tea (Camellia sinensis), which have potential for development as an antimalarial drug, which are kaempferol 3-rhamnosyl-(1-3)-rhamnosyl-(1-6)-glucoside and epigallocatechin 3,5,-di-O-gallate, with a GOLD score of 94.73 and 85.39, respectively.
VIRTUAL SCREENING OF INDONESIAN HERBAL DATABASE TO FIND SIRTUIN 1 ACTIVATORS USING THE DOCKING METHOD
Authors: Aldisa Olivia , Azminah Azminah , Erlina Linda , Hayun Hayun , Yanuar Arry
Published: October 2017

Objective: Chemical compounds in plants often have benefits and efficacy that can be useful for medicine. Biochemistry and biomedicine research aims to develop new drugs for degenerative human diseases such as cancer, cardiovascular diseases, and diabetes mellitus. Humans have a protein that is the key for metabolic sensors in a variety of metabolic pathways, Sirtuin 1 (SIRT1). Currently, only resveratrol, fisetin, and quercetin, which are compounds from natural ingredients, have been tested as activators of SIRT1 even though there are many chemical compounds in plants that could potentially be SIRT1 activators. Four crystal forms act as SIRT1 activators: 4ZZH, 4ZZI, 4ZZJ, and 5BTR.Methods: In this study, we employed the docking of new molecular compounds from an Indonesian herbal database as SIRT1 activators. Virtual screening was done using AutoDock Vina. AutoDock Vina was validated beforehand to obtain the best grid box; based on this research, the best grid box for AutoDock Vina is 60 × 60 × 60.Results: The top 10 ranked compounds were obtained for each crystal form and for the same compounds of the four crystal forms, which are alpha-carotene, Cassiamin C, casuarinin, and lutein.
Temporal variation in acoustic and visual signalling as a function of stream background noise in the Bornean foot-flagging frog, Staurois parvus
Authors: Grafe T. Ulmar , Tony Joremy A.
Published: October 2017

High background noise can interfere with signal detection and perception. Bornean foot-flagging frogs,Staurois parvus, live along noisy streams and use both acoustic and visual signals to communicate. It remains unclear why acoustic signalling is retained given that visual signalling appears to have clear advantages under these noisy conditions. We hypothesized that temporal dynamics in stream noise have shaped the multimodal communication system inS. parvuswith acoustic signalling at an advantage under more quiet conditions, whereas visual signals will prevail when the noise of rushing water is high after rains. We found that as predicted, maleS. parvusincreased foot flagging and decreased advertisement calling when presented with playbacks of stream noise compared to less noisy pre-playback conditions. Such context-dependent dynamic-selection regimes are recently gaining wider attention and enhance our understanding of the flexibility seen in the use of multimodal signals inS. parvus.
Forms of Expectations about Future Returns*
Authors: Koh Kyung-Nan
Published: October 2017

* Comment on Egbert, Henrik, “Pay-What-You-Want Pricing,” in this issue.
Neoclassical realism: Realism for the 21st century
Authors: Trapara Vladimir
Published: October 2017

The author deals with neoclassical realism, the approach which emerged within
the realist school of thought about international relations during the
nineties of the last century. The goal of the paper is to consider the
establishment and development of the approach during this decade and later in
the 21st century, in order to show that it improved the realist school of
thought and thus responded to the challenge that the end of the Cold War
posed to it. This improvement consists of an integration of systemic level of
analysis, on which neorealism insists, with unit level, from which classical
realism and other IR schools of thought start. The author illustrates the
application of neoclassical realism on the research of the topics relevant
for the 21st century through the examples of several significant titles
within the approach, but also citing his own application of the approach.
Feminist theories of international relations: Still homeless in the 21st century?
Authors: Korac Srdjan
Published: October 2017

The paper analyses the general features of the ongoing debate within the
feminist approach to the International Relations studies with the aim to
discover whether its proponents continue to tear down the traditional norms
of this academic discipline at the beginning of the 21st century, to give
innovative insights, and to illuminate the power structure hidden in the
so-called ?mainstream? IR theories. The paper discusses the most important
feminist research questions and topics of the day, the basic feminist
argumentation and its genesis, and stresses internal disagreements and
criticism towards some theoretical standpoints within the feminist branch of
the International Relations discipline. The analysis focuses on research
articles and books published in the period 2001-2016 and primarily in the
United States and the United Kingdom - the countries where feminist academia
is fairly developed in the discipline of International Relations. The author
concludes that despite the influence strengthened by the increased number of
published research papers, books, and collections of papers in the early 21st
century, the proponents of feminist IR theories continue to struggle for
their ?place under the Sun? within the mainstream of the International
Relations academic community. The epistemological contribution of feminist
theories to the International Relations discipline is best seen in regard to
their dissident innovations, which ?soften? the traditionally rigid framework
of mainstream theory by expanding the list of legitimate research topics and
introducing postpositive methodological approaches and techniques.
Alcohol use and clinical manifestations of tuberculosis
Authors: Stjepanovic Mihailo , Mihailovic-Vucinic Violeta , Maskovic Jovana , Colovic Natasa , Gvozdenovic Branislav , Stojkovic-Lalosevic Milica , Stojkovic Mirjana
Published: October 2017

nema
S-Nitrosoglutathione Reductase Dysfunction Contributes to Obesity-Associated Hepatic Insulin Resistance via Regulating Autophagy
Authors: Qian Qingwen , Zhang Zeyuan , Orwig Allyson , Chen Songhai , Ding Wen-Xing , Xu Yanji , Kunz Ryan C. , Lind Nicholas R.L. , Stamler Jonathan S. , Yang Ling
Published: October 2017

Obesity is associated with elevated intracellular nitric oxide (NO) production, which promotes nitrosative stress in metabolic tissues such as liver and skeletal muscle, contributing to insulin resistance. The onset of obesity-associated insulin resistance is due, in part, to the compromise of hepatic autophagy, a process that leads to lysosomal degradation of cellular components. However, it is not known how NO bioactivity might impact autophagy in obesity. Here, we establish that S-nitrosoglutathione reductase (GSNOR), a major protein denitrosylase, provides a key regulatory link between inflammation and autophagy, which is disrupted in obesity and diabetes. We demonstrate that obesity promotes S-nitrosylation of lysosomal proteins in the liver, thereby impairing lysosomal enzyme activities. Moreover, in mice and humans, obesity and diabetes are accompanied by decreases in GSNOR activity, engendering nitrosative stress. In mice with a GSNOR deletion, diet-induced obesity increases lysosomal nitrosative stress and impairs autophagy in the liver, leading to hepatic insulin resistance. Conversely, liver-specific overexpression of GSNOR in obese mice markedly enhances lysosomal function and autophagy and, remarkably, improves insulin action and glucose homeostasis. Furthermore, overexpression of S-nitrosylation–resistant variants of lysosomal enzymes enhances autophagy, and pharmacologically and genetically enhancing autophagy improves hepatic insulin sensitivity in GSNOR-deficient hepatocytes. Taken together, our data indicate that obesity-induced protein S-nitrosylation is a key mechanism compromising the hepatic autophagy, contributing to hepatic insulin resistance.
The Experience of Diabetes-Related Language in Diabetes Care
Authors: Dickinson Jane K.
Published: October 2017

Objective.

The goal of this study was to understand how adults with diabetes experience the words used in diabetes care.

Methods.

This qualitative study guided by Critical Theory used two virtual and two in-person focus groups conducted by the same facilitator. A total of 68 focus group members participated. The facilitator transcribed and coded focus group data using individual responses as the unit of analysis. The facilitator used constant comparison to analyze responses and developed a research summary of themes that emerged. A second coder confirmed the themes originally identified, and participants provided feedback on the summary.

Results.

Many negative and stigmatizing words are used in diabetes care. Several themes emerged from the data, including judgment; fear and anxiety; labels, reminders, and assumptions; oversimplification and directives; misunderstanding, misinformation, and disconnection; and body language and tone. Participants reported experiencing negative diabetes-related words in the general public, with their health care providers (HCPs), and in the media. Participants made suggestions for HCPs to replace negative words; they raised a concern that current negative words will be replaced by others with similar negative connotations; and they said they would feel more like a partner in their care if HCPs stopped using these words.

Conclusion.

The language used in diabetes care has an impact on people who live with the disease. Awareness is the first step in eradicating stigma in diabetes care. HCPs can improve patient-provider communication and contribute to a more positive experience for people living with diabetes by choosing words that empower.
Editorial
Authors: Montagut Ferizzola Yeison Javier
Published: October 2017

El 8 de noviembre de 2016, el Ministerio de Educación Nacional aprobó el Doctorado en Ingeniería de la Universidad EIA, este hecho se consideró como un hito para la institución, debido a que es el primer doctorado aprobado para esta casa de estudios.