bluuebunny/crossref_metadata_2025 huggingface dataset:
КОМПАРАТИВНИЙ АНАЛІЗ ЕФЕКТИВНОСТІ ТА ПОВНОТИ ВИКОРИСТАННЯ РЕСУРСНОГО ПОТЕНЦІАЛУ ТОРГОВЕЛЬНИХ ПІДПРИЄМСТВ: МЕТОДИЧНІ АСПЕКТИ
Authors: Парасій-Вергуненко Ірина , Юрчишин Ярослав , Безверхий Костянтин , Грищенко Наталія , Назарова Каріна , Приймак Наталія
Published: August 2023

Метою дослідження є розроблення нових методичних підходів до проведення компаративного аналізу ефективності та повноти використання ресурсного потенціалу торговельних підприємств для цілей стратегічного управління. У статті уточнено сутність поняття «ресурсний потенціал» та систематизовано основні методичні підходи до його аналізу. Інформаційною базою емпіричного дослідження слугували дані фінансової звітності шести найкрупніших компаній, що займаються торгівлею вантажними транспортними засобами за період 2020-2022 рр.У результаті дослідження запропоновано новий методичний підхід до проведення компаративного конкурентного аналізу ефективності та повноти використання ресурсного потенціалу торговельних підприємств. Запропонована методика дає змогу не просто проаналізувати ефективність використання ресурсного потенціалу підприємств, а оцінити повноту використання наявних ресурсів, через порівняння фактичного значення прибутку з теоретично можливим еталонним значенням для наявного рівня ресурсів, ураховуючи середню ефективність використання активів для заданої сукупності підприємств-конкурентів. Таке еталонне значення прибутку рекомендовано визначати на основі розробленої регресійної моделі, яка характеризує залежність прибутку до оподаткування від розміру активів. Аналогічні моделі також можуть бути використані для цілей прогнозного аналізу, оскільки дають змогу дослідити поведінку окремих показників ефективності залежно від зміни обраного фактора. Для проведення узагальнюючої оцінки ефективності та повноти використання ресурсного потенціалу торговельних підприємств запропоновано інтегральний показник, на основі якого визначено рейтинг конкурентних позицій досліджуваних компаній.Практичне використання авторського методичного підходу дає змогу провести бенчмаркінг, здійснити порівняльну оцінку результатів діяльності компанії з результатами конкурентів; визначити конкурентні переваги або слабкі сторони своєї діяльності, пов’язані з недостатньо повним використанням свого ресурсного потенціалу; сприяє ефективному пошукові додаткових внутрішніх резервів підвищення ефективності діяльності; цей підхід може бути використаний для розроблення операційних стратегій, спрямованих на підвищення конкурентоспроможності компаній.
СУТНІСТЬ ПОНЯТТЯ «ТЕРИТОРІАЛЬНА ГРОМАДА В УМОВАХ ПРОСТОРОВОГО РОЗВИТКУ»
Authors: Семигуліна Ірина , Ярошенко Ігор , Красноносова Олена , Михайленко Дар’я
Published: August 2023

У статті обґрунтовано доцільність формування сутності поняття «територіальна громада в умовах просторового розвитку», що спирається на результати аналізу й узагальнення складових характеристик різних понять, таких як «територіальна громада», «простір», «розвиток», «просторовий розвиток», і підтверджується наявністю зв’язків, які взаємодоповнюються та сприяють оптимізації впливу складових одних понять на інші.Узагальнення особливостей понятійних взаємозв’язків дозволяє подальшу їх імплементацію в практику вибору певної моделі просторового розвитку територіальної громади на основі оптимального поєднання всіх установлених чинників, що в подальшому впливає на формування цілісної системи публічного управління просторовим розвитком територій в Україні.Упровадження органами місцевого самоврядування характеристик запропонованого поняття «територіальна громада в умовах просторового розвитку» в реальність суспільного життя створює умови для оптимізації спільних зусиль місцевої влади й громадян на отримання синергетичного ефекту в управлінні просторовим розвитком на децентралізаційних засадах кожною окремою територіальною одиницею, що є актуальним зокрема й при виборі пріоритетів майбутнього повоєнного відновлення України та її територій.
Towards a unified analysis of past and future tenses
Authors: Cunha Luís Filipe
Published: August 2023

While the literature has often highlighted the differences between the defining features of past and future tenses, little attention has been paid to the similarities that bring these linguistic forms together. Taking European Portuguese data as a point of departure, it was my goal in this paper to investigate some of the correspondences that arise between these structures. So, I will endorse the idea that, in both the past and the future domains, there are equivalent strategies to perform temporal location. Thus, tenses, such as the Pretérito Imperfeito do Indicativo (Imp) in the past or the Futuro Simples (FS) in the future, which do not display relevant temporal constraints beyond the mere location of an eventuality in an interval before or after t0, interact with and are more easily influenced by other semantic categories, namely aspect and modality. On the contrary, tenses that require more evident temporal restrictions, in particular the imposition of final or initial boundaries to the situations with which they are combined, such as the Pretérito Perfeito Simples (PPerf) or the construction ir (‘go’) + Infinitive, have in common that they are less permeable to the influence of other external factors, with temporal location being their most prominent meaning.
Synthesis of SiC nanowires on biochar surfaces by a simple direct method
Authors: KHONGWONG Wasana , BUSABOK Chumphol , NGERNCHUKLIN Piyalak
Published: August 2023

Demand for air filters is crucially required due to PM 2.5. So, SiC nanowire networks are directly grown on biochar surfaces that serve strength and filtering purposes. The nanowires were prepared by spraying silicon powder on Lesser bulrush and Grey sedge biochars which acted as carbon sources and heating up to 1300℃ to 1500℃ for 1 h in Ar atmosphere. As a result, silicon powder evaporated and diffused on biochar surfaces. Meanwhile, CO vapor was generated from biochar reacted with O2 in the chamber. The evaporated silicon reacted with both C(s) and CO(g) to form cubic SiC nanowires. At the early stage of the reaction, large nuclei of SiC nanowires were formed at 1300℃. Those nuclei became smaller to promote nanowires when a higher temperature was applied before being disappeared at 1500℃. At such temperature, the obtained network structure SiC nanowires with 10 nm to 30 nm diameters on the outer and inner surfaces of biochars were completed, facilitating superior strength and filtering purposes. Comparatively, the Lesser bulrush provided higher strength than those of the Grey sedge ones, thus it was selected for the filtering efficiency test. The results showed that particulate filter efficiency was up to 97% but it was still over the range of pressure drop at 30 in H2O.
THE EFFECT OF LIQUIDITY, SALES GROWTH AND PROFITABILITY ON DEBT POLICY (Case Study of Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2016 - 2018)
Authors: Afnaini Rini , Rahmawati Rahmawati , Tanjung Irfan
Published: August 2023

The purpose of this research is to determine the effect of Liquidity (CR), Sales Growth and Profitability (ROA) on Debt Policy in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period, which is as much. The population in this study were all Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, as many as 26 companies. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 15 companies. Hypothesis testing uses multiple linear regression analysis using SPSS 23.00 for windows. The results of the study simultaneously Liquidity (CR), Sales Growth, and Profitability (ROA) have an overall influence on Debt Policy (DAR). Meanwhile, partially, the variable that has an effect on Debt Policy is Liquidity (CR).
Business Plan nos pequenos negócios: os empreendedores estão preparados para empreender?
Authors: Camargo Aline , Souto Adriana Morales Alencar , Zanin Antônio , Kruger Silvana Dalmutt
Published: August 2023

O presente estudo analisa a preparação dos pequenos empreendedores no momento de iniciar um negócio, com enfoque na utilização do Business Plan (Plano de Negócios). Assim, o objetivo deste trabalho é verificar a percepção dos proprietários de pequenos estabelecimentos acerca do Plano de Negócios e as vantagens desta ferramenta para o empreendimento. Para tanto, utilizou-se a aplicação de entrevistas semiestruturadas, onde os respondentes foram selecionados por setor e tempo de mercado, na cidade de Bariri, interior de São Paulo. Os resultados obtidos apontam que os respondentes, em sua maioria, conseguem compreender que o Business Plan é uma ferramenta de gestão que orienta e contribui na gestão empresarial, entretanto, o conceito do Plano de Negócios, assim como suas características fundamentais, não é totalmente interpretado ou usado pela maioria dos empreendedores da amostra.
Árvore de falhas aplicada ao processo de gestão - instrumentos da política ambiental no Brasil
Authors: Brito Virgínia da Costa , De Santana Cícero Fellipe Diniz , Bezerra Aline Pessoa , Da Costa Neto Francisco de Assis , De Albuquerque Walker Gomes
Published: August 2023

A Política Nacional do Meio Ambiente - PNMA tem como objetivo preservar, melhorar e recuperar a qualidade ambiental propícia à vida, para isto, faz-se necessária a utilização dos instrumentos da política ambiental que auxiliem no processo de melhoramento do meio. Esses instrumentos permitem a realização de uma gestão ambiental eficaz, promovendo o desenvolvimento socioeconômico com o menor impacto sobre o meio, de maneira sustentável. Cabe aos órgãos gestores definir os estudos técnicos necessários às atividades potencialmente poluidoras, além de serem responsáveis pela implantação, execução e fiscalização destes. O presente artigo apresenta uma aplicação de Análise de Riscos por meio do método de árvore de falhas como uma ferramenta importante na análise de sistemas, sendo o trabalho contextualizado por revisões bibliográficas que mostram os desafios na implantação dos instrumentos da Política Nacional do Meio Ambiente. Foram identificadas as probabilidades de acontecimentos das falhas de cada evento até se obter a probabilidade de falha do evento topo. Os resultados obtidos com a aplicação da metodologia mostraram a fragilidade do sistema como um todo, necessitando de correções nos seus instrumentos para que a gestão ambiental no Brasil seja melhor estruturada e que políticas públicas estejam voltadas para garantia do cumprimento de todos os instrumentos que constituem a política ambiental brasileira.
Contribuições da filosofia no processo ensino-aprendizagem da matemática
Authors: Rabello Maria Guadelupe Dourado , Da Silva Junior Leônidas José
Published: August 2023

O presente trabalho tem como objetivo mostrar aos alunos do 9º ano do ensino fundamental, da rede pública, a interface do pensamento filosófico na matemática para construção do conhecimento científico. No Referencial Teórico, nos embasamos em estudos como os de Devlin (2008) – sobre Pascal, e Damásio (1996) – sobre Descartes, com suas contribuições na interface matemática-filosofia, além de Clements e Sarama (2007) – sobre a dicotomia empirismo/racionalismo no ensino da matemática. Para Metodologia, realizamos atividades em que os alunos apresentaram pesquisas que contribuem para a referida interface além de situações-problema trabalhadas sob propostas matemático-filosóficas. Os resultados apontaram para uma boa receptividade do conteúdo quando levamos em conta situações reais e próximas do cotidiano discente, estimulando o sujeito enquanto ser pensante e crítico do conhecimento.
Avaliação de características físico-química de frutas convencionais e orgânicas no estado de Alagoas - Brasil
Authors: Da Silva Thalia Fernanda , De Oliveira Vanuze Costa , Melo Junior João Luciano de Andrade , Grugiki Marilia Alves , Costa Jaqueline Figueredo de Oliveira , Massahud Regla Toujaguez la Rosa , Melo Luan Danilo Ferreira de Andrade
Published: August 2023

A fruticultura, mais especificamente a citricultura, tem um papel fundamental no desenvolvimento e incremento do PIB no Brasil. Para o estado de Alagoas, esta atividade tem ganhado bastante destaque. Mais especificamente a citricultura sustentável vem crescendo nos últimos anos pelo fato dos consumidores buscarem produtos isentos de substâncias danosas ao organismo humano e ao meio ambiente. Logo, os consumidores buscam cada vez mais produtos orgânicos ou agroecológicos para seu consumo, atrelando a estes, melhores características de sabor. Neste sentido, objetivou-se comparar as características físicas e físico-químicas de laranjas Pera adquiridas em diferentes pontos de comercialização e submetidas a diferentes sistemas de cultivo: orgânico ou convencional. Adotou-se o delineamento inteiramente casualizado sendo avaliados quatro pontos de aquisição das frutas, submetidos a dois sistemas de cultivo, com cinco repetições. Foram avaliadas as seguintes características físicas das frutas: diâmetros horizontal e vertical e o peso das frutas, e as características físico-químicas foram: pH, acidez titulável, ºBrix e índice de maturação. Constatou-se que as laranjas adquiridas e submetidas ao sistema convencional de cultivo apresentaram maiores valores para todas as características físicas, enquanto que as frutas adquiridas na feira orgânica (UFAL), apresentaram os maiores valores para as características físico-químicas, que, por sua vez, influenciam diretamente na escolha das frutas pelos consumidores, a exemplo da doçura representada pelo °Brix.
Leisure and free time during social isolation in Brazil: psychosocial perspective
Authors: Martins José Clerton de Oliveira , De Moraes Laís Duarte , Barbosa Junior Francisco Welligton de Sousa , Costa Icaro Moreira , Lins Cynthia de Freitas Melo
Published: August 2023

The recent pandemic scenario, resulting from infection caused by the new coronavirus, means it is essential to produce knowledge in understanding the disease and its impacts on people's daily lives. Based on this demand, this study aimed to contribute to the production of knowledge about free time and leisure as understood by Brazilians in social isolation. For this purpose, a national survey was carried out, using a multi-method approach, which included a non-probabilistic sample: 2200 Brazilians, who answered an online questionnaire, whose data was analysed using descriptive statistics in the SPSS software and text was analysed by IRaMuTeQ. The results were organized into three classes of evoked words about temporal perception in isolation: Blurred time; Work and obligations; and Life in reflection. Such categories lead us to infer about leisure and free time of Brazilians during social isolation, given the hyperproductivity in the home office and subjective recreations called for.
Framework for Research on Communication in Multicultural Projects: The Case of Pelješac Bridge
Authors: Cerić Anita , Ivić Ivona
Published: August 2023

The growing globalisation of construction projects is inflecting a series of challenges related to language, culture, religion, legal and regulatory regulations for construction organisations. The emergence of multicultural teams has highlighted the importance of social skills, trust, cooperation and communication in construction projects. The importance of communication for the success of projects has been highlighted numerous times in existing literature. However, effective communication management in the current multicultural environment remains a challenge for construction project participants. In this study for research on communication in multicultural projects, the case of Peljašac Bridge, which is one of the most important projects in Croatia, is presented. The total value of the project is estimated to be 420 million euros, of which 357 million euros will be covered by the European Union funds. The main contractor, China Road and Bridge Corporation, is a state-owned Chinese firm. According to the proposed framework, a multicultural dimension of this project is required for the research of communication in multicultural teams. The experiences gained in this project will be highly significant for similar future projects.
A Novel Approach of Structural FE Modelling Using 4D Architectural Design Sketches
Authors: Daleyev Dalel , Rasoulzadeh Shervin , Kovacic Iva
Published: August 2023

This paper describes a novel methodology for a quick structural finite element (FE) modelling of free-form and high-rise structures sketched within a developed 4D semantic, mixed reality sketching application, targeted for early stages of architectural design, followed by a shape inference pipeline. The novel approach presented in this paper intends to estimate structural viability for the architectural concept in the early preliminary draft. A fast collaborative export of geometrical data from the sketching app to the generative algorithm for the assembling of structural topology will be used to define analytical FE model. With pre-defined data, such as material information and the type of load-bearing system, a simple linear-elastic FE calculation will be conducted in order to analyse the structural parts in ultimate (ULS) and serviceability limit states (SLS) and point out the problematic places. Once the decision regarding the architectural design of the sketched structure is made, the compiled FE model will be afterwards transferred to a commercial FE software in order to undergo further, more detailed structural analysis. The advantage of the described modelling method is a) time saving as it generates a model directly upon architectural design, and b) by generation of the plausible FE model in the very early stages of planning and post-editing it during the process.
Artificial Intelligence Adoption in Project Management: Are We Still Far from Practical Implementation?
Authors: Mariani Costanza , Mancini Mauro
Published: August 2023

The era of Digital transformation is proposing the usage of computer science in completely new ways and areas of application mainly the continuous interaction with human beings. This phenomenon is fostering the possibility to test those applications in a very wide range of the worldwide population giving the chance to speed up the process of new needs identification and implementation. Artificial Intelligence is following exactly this path emerging as one of the most promising hypotheses for improving many processes that still suffer from inefficiency and inaccuracy. Nevertheless, AI adoption is at the very infant stage. The paper aims at presenting a state of the art of AI application and its potentialities in the project management field through a wide literature review followed by a discussion and identification of new trends both in academic research and industrial applications. The result shows that in almost all knowledge areas, AI implementation can help to reduce the time spent on repetitive, low-value-added tasks, allowing the project manager to focus on managing the team and creating added value for the company. Nevertheless, many challenges still remain. On the one hand, the field must be ready for a change in project managers’ roles and professional and educational paths. On the other hand, the need for large amounts of data to achieve acceptable levels of accuracy in the predictive models makes the use of AI techniques still partially distant from practice.
Public Administrators' Maintenance Management Practices under the Impact of Material Price Fluctuations
Authors: Štrok Tijanić Ksenija , Šopić Martina , Car-Pušić Diana , Marović Ivan
Published: August 2023

In the second half of 2020, there was a strong increase in building material prices on world markets, which continued in 2021. Given the unstable geopolitical and epidemiological circumstances, future price fluctuations are unknown. Construction projects are sensitive to such oscillations as contracts and plans are concluded at a time when price changes cannot be predicted with certainty. Given the degree of environmental construction, maintenance projects of existing buildings are becoming increasingly important. Public-funded institution maintenance projects under regional and local self-governments are particularly at risk. Public administrators make maintenance decisions based on existing priority systems and available budgets, which are already limited and pressured due to rising material prices. To mitigate the disturbances, this paper aims to analyze fluctuations in the market of frequently used maintenance materials and provide support to public administrators, i.e., decision-makers, in the form of maintenance management recommendations, in the context of activating the price increases risk. The research consists of two parts, a review of the theoretical background and the processing of material cost data. From the available literature, insight was gained into the current way of planning, budgeting, and way of maintenance performing of public institutions in the Republic of Croatia. The problem of fluctuation in construction material prices and its impact on maintenance was recognized. Often used maintenance materials prices data were collected and analyzed, the resulting changes were graphically and numerically presented, and the problems these changes cause within the maintenance process were identified. Finally, recommendations were made to mitigate the identified disorders that public administrators will be able to apply.
A Study on Korean’s Perceptions of Genetic Engineering Technology and Policy Implications
Authors:   Research Center for East Asian Studies, Chung Jinwha
Published: August 2023

The purpose of this study is to investigate the policy implications by examining the citizen perception of genetic engineering technology. To this end, this study conducted an online survey targeting 1,000 adults, analyzed the awareness and acceptance of three areas, such as genetic testing, gene editing, and national integrated bio big data construction project, and derive policy implications. According to the survey analysis, first, education and income have a significant impact on awareness of genetic engineering technology, second, acceptance of genetic engineering technology is closely related to age and whether or not there is a genetic disease in the family, and third, gene editing differs in pros and cons or future intentions depending on the purpose. Fourth, citizens recognize that genetic engineering technology will have an impact on the improvement of the quality of life and infringement of rights of individuals at the same time, and fifth, unlike overseas, religious and gender variables in Korea have relatively little effect. These results imply variables and factors to be considered in responding to the development of genetic engineering technology and subsequent social changes, and this study is expected to provide meaningful theoretical foundations, social indicators, and policy implications in the process of establishing policies and institutions in the future.
Why do Japanese Textbook Issue Occur Continuously?: Focusing on the ‘Structure of Textbook Issue’
Authors:   Research Center for East Asian Studies, Um Tae Bong
Published: August 2023

The purpose of this study is to examine why textbook issue in Japan have continuously occurred by analyzing the ‘structure of textbook issue’ composed of ‘multiplicity’, ‘diversity’, and ‘simultaneity’. Since the textbook issue occurred in 1982, these elements of the textbook issue such as ‘multiplicity’, ‘diversity’, and ‘simultaneity’ have appeared. First, ‘multiplicity’ has appeared as the textbook writing standards became a problem together with the contents of the textbook since the 2008 revision. Second, ‘diversity’ began with high school social studies textbooks, and since then, it has been expanded to middle and elementary school social studies textbooks. Third, several textbooks related to various social studies subjects caused textbook issue at the same time in middle and high schools and the number of grades using controversial textbooks has increased in elementary schools. In this way, the structure of textbook issue was formed through ‘multiplicity’, ‘diversity’, and ‘simultaneity’, and the ‘structure’ was gradually strengthened. In turn, this structure has continuously triggered textbook issue.
The Essence of Prejudice: Prejudice of Being and Prejudice of Becoming
Authors:   Research Center for East Asian Studies, Kim Donghyun
Published: August 2023

This paper considers the essence of prejudice, which is the basis of normative grounding as a criterion of cognition and practical action. In the modern era, understanding the concept of prejudice as a criterion for cognition and practical action can be perceived as binary opposition according to the position of both the Enlightenment and hermeneutics. However, this paper does not analyze the confrontational difference between the two epistemological perspectives by treating prejudice as previous studies do; rather, it presents a new epistemological frame of reference. This paper identifies the standard of cognition that defines and grounds human consciousness and prejudice as a criterion of cognition and practical action, which is the normative basis of practical behavior, focusing on two types: prejudice of being and prejudice of becoming. The prejudice of being focuses on identity and presupposes that humans and communities have certain normative values inherent and endowed a priori. To realize the normative value inherent in a priori, the prejudice of being emphasizes the ability of reason. The prejudice of being has universal properties as a fixed value and criterion for judgment. Based on immobility, the prejudice of being insists on a system of existing familiar prejudices and tries to settle in a closed space. Therefore, the prejudice of being emphasizes the reality of the familiarity. On the other hand, the prejudice of becoming considers the difference and gives the meaning of social diversity to human cognition. The prejudice of becoming understands the causality of the phenomenon in which human cognition expands as a relativistic attribute. As the prejudice of becoming emphasizes human intuition for grasping social relationships, it tends to be open, dynamic, and intuitively motivating to seek and transform the frame of cognition hardened by the prejudice of being. In summary, whereas the prejudice of being is defined as the reality of the familiarity that seeks stability, the prejudice of becoming is understood as the possibility of the unfamiliarity that accommodates change.
Chip grain size from the process of machining steamed and unsteamed alder wood on a cnc machining center and assessment of separation results
Authors: Dzurenda Ladislav , Banski Adrian
Published: August 2023

The paper discusses the particle size of the chips formed in the process of machining unsteamed and steamed alder wood on a CNC machining center. From the granulometric analysis of the chips, it follows that the average share of the coarse fraction of the chips created from unsteamed alder wood is 66.0% and steamed alder wood is 62.9%. The representation of medium-coarse fractions of alder wood with dimensions of 1.0-0.125 μm in unsteamed wood is 29.5% and steamed by 32.7%. Dust fractions with dimensions below 125 μm in unsteamed alder wood account for 4.5% and in steamed alder wood 4.4%. Chips of non-steamed or steamed alder wood with dimensions below 32 μm were not measured, so it can be concluded that no respirable dust particles with dimensions below < 10 μm are formed. Changes in the physical and mechanical properties of steamed alder wood are manifested by a decrease in the coarse fraction above 2 mm and an increase in the fraction of chips 0.125 to 2000 μm. For the separation of chips, both unsteamed and steamed alder wood, from the transport air, fabric filters and filter fabric Finet PES 4 are suitable, the separation limit of which is smaller than the size of the smallest chips formed in the milling process: aMO = 7 m <<< amin = 32 m.
FARMACÊUTICOS NA VANGUARDA: FORTALECENDO O TRATAMENTO DE PACIENTES COM HIV
Authors: Ivano Léa Rita Pestana Ferreira Mello , De Freitas João Fábio , Marques Izabella Nunes
Published: August 2023

Este artigo examina o papel crucial dos farmacêuticos no tratamento de pacientes com o Vírus da Imunodeficiência Humana (HIV), destacando a evolução da abordagem ao HIV/AIDS, o papel dos profissionais de saúde, particularmente dos farmacêuticos, e a importância da educação pública e redução do estigma. A contextualização histórica do HIV e da AIDS é apresentada, seguida da descrição das funções dos profissionais de saúde na gestão da doença. Destaca-se o engajamento dos farmacêuticos na educação do paciente, monitoramento de terapia, prevenção de interações medicamentosas e promoção da aderência. Além disso, o artigo aborda o papel dos farmacêuticos na educação pública sobre o HIV, desmistificando mitos e reduzindo estigmas. A abordagem multidisciplinar e o contexto brasileiro, onde o Sistema Único de Saúde (SUS) desempenha um papel fundamental, são discutidos. O artigo conclui enfatizando a transformação promovida pela colaboração interdisciplinar, com os farmacêuticos na vanguarda do tratamento do HIV.
PERÍCIA CONTÁBIL: ANÁLISE BIBLIOMÉTRICA DOS ARTIGOS CIENTÍFICOS PUBLICADOS EM REVISTAS E CONGRESSOS ENTRE 2013 E 2020
Authors: E Silva Jaqueline Freire , Oliveira Robson Ramos
Published: August 2023

A contabilidade tem passado por constantes mudanças, seja no âmbito das legislações ou na modernização de processos, o que tem impulsionado o crescimento no número de contadores registrados nos Conselho Federal de Contabilidade. No entanto, mesmo com esse crescimento, é possível observar que ainda existem temas pouco explorados na produção acadêmica, como é o caso da Perícia Contábil, por exemplo, quando comparado com outros temas. Em resumo, o presente estudo buscou analisar as produções acadêmicas sob o enfoque da Perícia Contábil, através de levantamento bibliométrico realizado na plataforma Google Scholar, considerando artigos publicados em Revistas, Congressos e Anais de Contabilidade, no período de 2013 e 2020. Nesse sentido, foram coletados para a pesquisa um total de 58 artigos, e analisados através de parâmetros como:  quantidade de artigos publicados por ano; quantidade de autores por publicação; quantidade de publicações por temas abordados e metodologia utilizada.
Effect of certain extenders on semen quality of boars during preservation at 17°C
Authors: KUMAR S , SINGH A K , DHINDSA S S , SINGH P
Published: August 2023

The present study was designed to determine the effect of three selected extenders on liquid preservation of boar semen at 17°C. Ejaculates (30) were collected from three boars (one ejaculate/boar/week) housed at University pig farm, Ludhiana using dummy sow. Only ejaculates having >70% initial progressive motility were extended in Beltsville Thawing Solution (BTS), Safe Cell (SFC) and Tris-Egg Yolk (TEY) extenders in the ratio 1:4 and preserved in a BOD incubator at 17°C for 120 h. The semen was evaluated for different sperm attributes and lipid peroxidation (MDA) at 0, 24, 48, 72, 96 and 120 h of preservation. The mean percentage of sperm motility, viability,plasma membrane integrity and acrosome integrity were significantly higher in BTS as compared to SFC and TEY at different hours of storage period. At 120 h of preservation, highest percentage of in vitro capacitation/acrosome reaction was seen in semen stored in BTS followed by SFC and lowest in TEY after 6 h of incubation. Eventually, significantly lower levels of MDA were noticed in semen extended in BTS than in their contemporary extenders (SFC and TEY) at 96 and 120 h of storage period. The mean percentage of most sperm parameters decreased gradually from day of collection (0 h) up till 120 h in all the extenders. In conclusion, Beltsville Thawing Solution was better than Safe Cell and Tris-Egg Yolk extenders in liquid preservation of boar semen at 17oC owing to improved spermcharacteristics and reduced oxidative stress.
Physiological parameters and serum electrolyte changes after betaine supplementation in lactating Murrah buffaloes during hot-humid season
Authors: SHAKKARPUDE JYOTSANA , MISHRA ADITYA , CAESAR DEEPIKA D , JAIN ANAND K , MANDAL SANJU , YADAV DANVEER S , JAIN ARCHANA , BHIMTE AAMRAPALI , AHIRWAR BHAVNA
Published: August 2023

Betaine acts as a methyl donor in metabolism and serves as an organic osmolyte, which is used by cells for protection against osmotic stress and high temperatures. The present study was carried out to investigate the effect of betaine on physiological parameters and serum electrolyte changes in postpartum lactating Murrah buffaloes during the hot-humid season. The study was performed at the Livestock Farm Complex, N.D.V.S.U., Jabalpur, in 2019. Eighteen postpartum Murrah buffaloes were randomly divided into three groups for the experiment. T1 was a control group. T2 and T3 groups were supplemented with betaine at 50 g/animal/day and 100 g/animal/day, respectively. Betaine was supplemented in the feed from day 5 postpartum and continued up to 4 months. The rectal temperature was found to be significantly lower in the T2 and T3 groups as compared to the T1 group on day 90 postpartum. The pulse rate was lower in the T2 and T3 groups as compared to the control group on day 105 postpartum. It was concluded that betaine improves serum sodium, potassium, and the chloride concentration as compared to the control group and reduces heat stress in lactating buffaloes.
Pharmacokinetics of cefpirome following intravenous and intramuscular administrations in healthy and febrile sheep (Ovis aries)
Authors: Sarvaiya Vaidehi , Sadariya Kamlesh , Bhavsar Shailesh , Thaker Aswin , Modi Rakesh
Published: August 2023

Cefpirome is fourth generation cephalosporin class of drug, which facilitates rapid penetration through the outer membrane of Gram-negative bacteria and results in potent activity against Gram-negative pathogens. As fever is one of the most common manifestations in bacterial diseases, the study was undertaken to investigate pharmacokinetics of single dose intravenous and intramuscular administrations of cefpirome (10 mg/kg of body weight) in healthy and lipopolysaccharide (LPS) induced febrile sheep and to perform PK-PD analysis using MIC values reported in previous studies and the pharmacokinetic parameters obtained in this study. Following intravenous and intramuscular administrations of cefpirome in healthy sheep, the plasma drug concentration was detected up to 12 h, while plasma drug concentration was detected up to 18 h following intravenous and intramuscular administrations in febrile sheep. Induction of febrile state significantly altered pharmacokinetic profile of cefpirome following intravenous and intramuscular administrations in sheep. Based on pharmacokinetic- pharmacodynamic integration, an optimal intramuscular dosage regimen of 10 mg/kg once daily for cefpirome in febrile sheep was predicted for targeted average MIC of ≤ 0.25 µg/mL.
Comparative study on plasma mineral profiles of normal cyclic and pregnant cows with infertile cows of North-Western Himalayan region of India
Authors: KUMAR PRAVESH , SINGH MADHUMEET , SHARMA AKSHAY , KUMAR RAVINDRA , SOOD PANKAJ
Published: August 2023

The present study was undertaken to study the effect of different minerals on infertility in cows (n=885) belonging to different Northern Western Himalayan regions of the state. Cows suffering from different types of infertility such as endometritis, anestrus, silent estrus and cows showing metestrual bleeding were evaluated and compared with normal cyclic and pregnant cows. Minerals evaluated were calcium, phosphorous, magnesium, copper, zinc, sodium, and potassium. The levels of calcium were statistically low in anestrus and silent estrus cows when compared with normal cyclic and pregnant animals. The levels of phosphorus were significantly low in cows suffering from endometritis and in cows showing abnormal metestrual bleeding in comparison to normal cyclic cows. Similarly, magnesium levels were high in pregnant cows than other categories. Copper was statistically high in normal cyclicand pregnant cows. Similarly, sodium and potassium were statistically high in normal cyclic cows than infertile and repeat breeder cows.
Influence of season and stage of lactation on the milk composition of Berari goat
Authors: KURALKAR PRAJAKTA , KANADKHEDKAR H L , KURALKAR S V
Published: August 2023

The study was planned to obtain gross composition of milk and investigate the influence of season and stage of lactation on composition of milk in Berari goats. Milk samples were collected from the goats reared at Berari Goat and Deccani Sheep Research, Demonstration and Training Centre, Borgaon Manju, Dist. Akola during different season and stages of lactation. The milk samples analyzed using the milk analyzer Lactoscan SL showed fat % (5.32±0.10), protein % (3.26±0.02), lactose % (5.18±0.05), TS % (14.95±0.10), SNF % (9.63±0.06) and density (1032.33±0.35 Kg/cm3). The results from this study show that the season had a significant effect on protein %, lactose %, solid not fat %, total solid % and density and a non-significant effect on fat %; whereas the stage of lactation had a significant effect on all the milk constituents of Berari goat. The protein, lactose, solid not fat, total protein and density content were higher in rainy season and lower in summer season. Fat per cent was higher during late lactation and lower during early lactation whereas the protein, lactose and solid not fat content was higher during early and late lactation, and lower during mid lactation.
Detection of Brucella melitensis in milk and serum samples of goats by serological and molecular techniques
Authors: LONKAR SWAPNIL , THORAT VARSHA , GANDGE RAJASHREE , PHARANDE RAJESH , GAIKWAD SANDEEP
Published: August 2023

The present investigation was planned for the detection of brucellosis in goats using serological and molecular techniques. A total of 500 clinical samples (250 milk and 250 serum) of goats were collected. All the milk samples were screened by Milk Ring Test and Enzyme-Linked Immunosorbent Assay and serum samples with i-ELISA. Further, the positive milk and serum samples were subjected to 16SrRNA and OMP-31 PCR assays. Results showed the seropositivity of brucellosis was 34.8% and 16% from milk and serum samples of goats by ELISA, respectively and 2.8% by MRT. The results of 16SrRNA PCR detected B. abortusS19, in 32 (36.78%) milk samples and 10 (25%) serum samples by showing an amplicon of 1412 bp. Similarly, the OMP-31 PCR assay tested positive for B. melitensis Rev1, in 22 (25.28%) milk and 05 (12.5%) serum samples by showing an amplicon of 720 bp. Hence, this study is helpful for the detection of brucellosis in goats by using milk and serum samples. The study has generated evidence on the distribution of Brucella melitensis in milk and demonstrated the need to aware people about the importance of boiling milk before consumption in household and thus reduce the risk of infection in human beings.
FAKTOR – FAKTOR YANG BERHUBUNGAN DENGAN KEPATUHAN MEMBAYAR IURAN BPJS KESEHATAN OLEH PESERTA MANDIRI PADA UNIT RAWAT JALAN PUSKESMAS KECAMATAN KALIDERES TAHUN 2023
Authors: Rosdiana Hafsha , Nurmawaty Dwi , Heryana Ade , Irfandi Ahmad
Published: August 2023

Meningkatnya jumlah kepesertaan BPJS kesehatan di Indonesia tidak dibarengi dengan kepatuhan peserta dalam membayar iuran BPJS kesehatan Mandiri khususnya pada segmentasi pekerja mandiri. Berdasarkan studi pendahuluan pada Puskesmas Kecamatan Kalideres ditemukan 7 dari 10 peserta BPJS kesehatan mandiri tidak patuh dalam membayar iuran. Tujuan dari penelitian ini untuk mengetahui faktor-faktor yang berhubungan dengan kepatuhan membayar iuran BPJS kesehatan oleh peserta mandiri pada unit rawat jalan Puskesmas Kecamatan Kalideres tahun 2023. Penelitian ini merupakan penelitian kuantitatif dengan design cross sectional. Analisis data yang digunakan ialah uji chi-square. Hasil penelitian menunjukkan bahwa adanya hubungan antara variabel pengetahuan (p=0,005), pendapatan (p=0,000), dan persepsi manfaat BPJS kesehatan (p=0,003) dengan kepatuhan membayar iuran BPJS kesehatan oleh peserta mandiri pada Unit Rawat Jalan Puskesmas Kecamatan Kalideres.
Sun protection factor and tyrosinase inhibitory activity of several plant secondary metabolites
Authors:   School of Pharmacy, Institut Teknologi Bandung, Fatharani Raihana Mufliha , Fitrian Ula Aulia ,   University Center of Excellence for Nutraceuticals, Institut Teknologi Bandung, Ishak Sumail Sidik Ode ,   EBM Scientific and Technology Ltd., Adlia Amirah ,   School of Pharmacy, Institut Teknologi Bandung
Published: August 2023

Severe exposure to ultraviolet (UV) rays leads to skin damage, including hyperpigmentation, freckles, melanoma, age spots, and melasma, all of which are related to the skin pigment enzyme, tyrosinase. Prevention can be achieved by avoiding harsh UV rays and inhibiting tyrosinase catalytic activity. Many compounds have been developed for the treatment of such conditions; however, most come with unwanted side effects. The purpose of this study was to determine the sun protection factor (SPF) value and tyrosinase enzyme inhibitory activity of plant secondary metabolites with high antioxidant activity, namely rutin, catechin, niazirin, piperine, quercetin, and quercitrin, as potential alternatives. Both tests were carried out using UV-Vis spectrophotometry. SPF determination was performed by observing the absorbances across a wavelength range of 290 to 320 nm. The determination of anti-tyrosinase activity was conducted by measuring dopachrome at 490 nm after enzymatic reactions and calculating the IC50 value. In the SPF assay, benzophenone-3 was used as the standard, and piperine, rutin, quercetin, and quercitrin exhibited high protective abilities with SPF values above 30 at 500 µg/mL. In the tyrosinase inhibition assay, kojic acid as the standard showed a strong potential for inhibition with an IC50 of 33.65 µg/mL, while quercetin, rutin, and piperine exhibited weaker inhibitory potential with IC50 values of 178.44, 271.73, and 347.62 µg/mL, respectively. On the other hand, quercitrin and niazirin showed little to no tyrosinase inhibition activity. However, catechin demonstrated more catalytic activity towards the enzyme. In conclusion, quercetin, rutin, and piperine have the potential to be developed as active ingredients to protect the skin from UV-induced damage due to their satisfactory SPF values and tyrosinase inhibition activity.
Carbon Nanodots as Complexing Agent in the Formation of Lead(II) Sulfide Thin Films via Direct Deposition of Lead(II) Sulfide Powder
Authors: Ariswan Ariswan , Al Ashfiya Bian Itsna Ashfa , Nurcahyati Anisha , Dwandaru Wipsar Sunu Brams
Published: August 2023

This study reveals for the first time the formation of lead(II) sulfide (PbS) thin films via direct deposition of PbS powder using carbon nanodots (Cdots) as a complexing agent. The chemical bath deposition (CBD) technique was utilized and the Cdots’ mass was varied, i.e., (in g) 3, 5, 7, and 9. The Cdots were prepared from the waste of a rice noodle production home industry via the low-temperature carbonization method. The Cdots were characterized using UV-Vis spectrophotometry, showing absorption peaks at 275 nm and 325 nm; PL, showing an emission peak at 500 nm with cyan luminescence; XRD, showing several peaks, indicating an incomplete carbonization process; FTIR, indicating the existence of C=C, C-H, C-O, and O-H functional groups; HRTEM, revealing the sizes of the Cdots in the range of 2 nm to 6 nm; and SEM, showing a smooth morphology of the Cdots’ surface. The thin films obtained were smooth with higher XRD peaks and better material distribution compared to pure PbS thin film. The band gap measurement indicated that the increase of the PbS band gap was caused by the increase of the Cdots’ mass. Hence, the thin films’ band gap may be tuned using the Cdots’ mass.
Accounting for Borrowing and Economic Performance in Nigeria
Authors: Emeka Peters Obiora , Aziagba Ogochukwu Kenechukwu
Published: August 2023

Accounting for public borrowing and economic performance has been under constant investigation. This study examined the impact of public borrowing on economic performance of Nigeria between 1981 to 2021. The study adopted purposive sampling technique and analyzed using robust ordinary least square (ROLS). The independent variables are, Federal government domestic debt (FDD), Federal government foreign debt (FGFD), cost of servicing debt (CSD), Federal government total expenditure (FGTE) is proxy for dependent variable while, Federal government retain revenue (FGRR) is proxy for control variable. The study reveals that that of FGRR, CSD, FGFD and FGDD have positive and significant influence on the federal government total expenditure. The study was theoretically anchored on Dual Gap Analysis Theory, Adam Smith Theory on Debt and The Ricardo Theory of Public Debt. The study then concludes that Nigeria’s total expenditure has risen astronomically through domestic debt, foreign debt, government retained earnings and debt servicing. The study then recommends very strong internal control should be enforced over utilization of borrowed fund, domestically or externally, as well as investigation of the internal control process of borrowing in Nigeria. Again, debt should be reduced so as to reduce the cost burden of servicing it as debt overhang is imminent in Nigeria. The study recommends the investigation of the internal control process of borrowing in Nigeria for further study.
Effect of Accounting Information on Stock Price: Evidence from Quoted Healthcare Firms in Nigeria
Authors: Offia Anthonia Chioma , Odubuasi Augustine Chukwujekwu , Okafor Kenebechukwu Jane
Published: August 2023

This study examined the effect of accounting information on stock price of quoted Healthcare firms in Nigeria, with a view to determining whether accounting information has the ability to significantly affect stock price of Healthcare firms in Nigeria. The study used ex-post facto research design and the period covered was ten years; spanning from 2012 to 2021. Secondary data were sourced from the Nigerian Stock Exchange Fact Book and Annual financial reports of companies quoted on Healthcare sector of Nigeria stock exchange. Ordinary least square (OLS) regression method was employed for the analysis. Findings show that accounting information in terms of dividend per share has a significant positive effect on stock price of Healthcare firms in Nigeria. While earnings per share and return on equity showed no significant positive effect on stock price indicator. Based on the findings, the study recommends that the Healthcare companies should continue to channel their resources towards improving DPS to ensure that it maintains 1% level of significance; as this will enable them to have high MPPS value and invariably perform better in the stock market. The study further recommends that companies should try to maintain high EPS and ROE as though insignificant in the short run, have tendency of being significant in the long run.