bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH AGRESIVITAS PAJAK TERHADAP BEBAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014
Authors: Riswandari Ernie
Published: August 2020

This study aims to empirically examine the factors that affect the level of financial statements disclosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.
This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).
The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.
Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI
Authors: Tandean Vivi Adeyani , Nainggolan Piter
Published: August 2020

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.
Keywords : tax avoidance
TEORI KENDALA SEBAGAI ALAT PENGUKURAN KINERJA
Authors: Kurniawan Budi
Published: August 2020

Classifying accounting information for internal users of an organizations is one way to support the needs of information for managers. Managerial accounting has three main objectives, namely: (1) provide information for planning activities of the organization; (2) provide information for controlling the activity; (3) provide information to make effective decisions. Theory of constraints is a method used to perform continuous improvement in manufacturing and nonmanufacturing activity. It is characterized as a “thinking process” that begins by recognizing that all resources are limited to the most critical factor that is referred to as a constraint. One of the most interesting issues in the managerial accounting issue is the incentive-based compensation using a balanced scorecard. This research proposes theory of constraints as a performance measurement tool in the four perspectives of the balanced scorecard as an alternative to short-term measurement methods. The outcome framework in this research needs to be proceed to the next stage in upcoming researches.
Keywords: constraints, performance measurement, balanced scorecard
PENGARUH FAMILY OWNERSHIP, PERUBAHAN TARIF PAJAK DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
Authors: Sambuaga Elfina Astrella
Published: August 2020

This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.

Keywords : debt policy, family ownership, firm value, tax reform.
Education for a “Post-Truth” World: New Directions for Research and Practice
Authors: Chinn Clark A. , Barzilai Sarit , Duncan Ravit Golan
Published: August 2020

In the so-called “post-truth” world, there exists widespread confusion and disagreement over what is known, how to know, and who to trust. Current education has largely failed to meet the challenges of this world. Grounded in a new analysis of the goals of epistemic education, we argue for new directions in instruction. Our analysis specifies three components of epistemic cognition that education should address: epistemic aims, ideals, and reliable processes. Apt epistemic performance of these components has five interwoven aspects: cognitive engagement in epistemic performance, adapting performance to diverse contexts, metacognitive regulation and understanding of performance, caring and enjoyment, and participation in performance with others. Using this framework, we show how three emblematic “post-truth” problems stem from specific breakdowns in these five aspects. We then use this analysis to argue for new directions in curriculum, instruction, and research that are needed to promote successful epistemic performance in the “post-truth” landscape.
An Empirical Study on Chinese University Students’ English Language Classroom Anxiety with the Idiodynamic Approach
Authors: He Xiang
Published: August 2020

Foreign language classroom anxiety (FLCA) is a very critical affective factor for learners’ language learning and development. The present study was designed to explore the features of Chinese university students’ FLCA and to investigate the possible influencing factors on the fluctuations of Chinese university students’ FLCA. Two female and two male Chinese university students were selected as the participants and their in-class performances were recorded. Data collection instrument included the classroom observation, the self-rated evaluation of FLCA and the stimulated recall interview. In order to capture the micro-changes of the Chinese learners’ FLCA per second, an idiodynamic approach was adopted to carry out the exploratory analysis for the learners’ experiences of FLCA over the language instruction. Zooming in on the micro dynamic variation of the participants’ FLCA, the final results indicate that Chinese university students’ FLCA, both within individuals and across individuals, is characterized of a dynamic system’s features. Furthermore, a series of contributing factors were identified to affect the participants’ FLCA, with the classroom activity types and the teacher’s feedback being the key factors. The idiodynamic method shed new light on exploring the FLCA from an emic and dynamic perspective and some pedagogical implications were also put forward as well.
A new species of Raffaelea from beetle-infested Leucaena leucocephala
Authors: Procter M. , Nel W.J. , Marincowitz S. , Crous P.W. , Wingfield M.J.
Published: August 2020

Species of Raffaelea (Ophiostomatales: Ascomycota) are obligate symbionts of ambrosia beetles, some of which pose a substantial threat to forest trees. Leucaena leucocephala is a small mimosoid tree species that is considered as an invasive weed in most of
its introduced range globally. During a field expedition on the French island of Réunion, dying L. leucocephala trees were observed. Samples were taken from these trees and isolations made from symptomatic wood tissues that included beetle tunnels, but in the absence of the beetles
themselves. Multiple isolates of a fungus resembling a Raffaelea species were obtained from the discoloured wood associated with the beetle tunnels. To determine their identity, microscopic examination was performed and DNA sequences for three gene regions (ITS, LSU, TUB) were
obtained. Phylogenetic analyses based on these gene regions revealed that the isolates represent a new species of Raffaelea, described here as R. borbonica sp. nov. A pathogenicity test was conducted with the fungus, which was shown to cause lesions on the inoculated seedlings,
but with a low level of aggressiveness.
Impact of coronavirus disease 2019 on the clinical outcomes and placental pathology of pregnant women and their infants: A Systematic Review
Authors: Oltean Irina , Tran Jason , Lawrence Sarah , Ruschkowski Brittany Ann , Zeng Na , Bardwell Cameron , Nasr Youssef , de Nanassy Joseph , Demellawy Dina El
Published: August 2020

Pregnant women are susceptible to viral infections due to physiological changes such as cell-mediated immunity. No severe adverse pregnancy or neonatal outcomes have been consistently reported in COVID-19 positive pregnancy cases. There are controversies around the role of COVID-19 in pregnancy. A systematic review was conducted to examine clinical maternal and neonatal clinical outcomes. Studies were included if they reported COVID-19 infection among pregnant women and/or COVID-19 positive neonates as validated by positive antibody testing or viral testing using Polymerase Chain Reaction. Case series, case reports, case-control studies, and comparative studies were included. 837 records were identified, resulting in 525 records for level I screening. 41 were included after full-text review. Results suggest elevated rates of ICU admission, gestational diabetes, preeclampsia, C-sections, pre-term birth, and CRP in comparison to pregnant women without SARS-CoV-2. Careful monitoring of pregnancies with SARS-CoV-2 to minimize adverse clinical outcomes is recommended.
EVALUASI KINERJA SEBAGAI LANGKAH AWAL UNTUK PERUMUSAN STRATEGI CV. RUI INTI COORPORATION
Authors: launtu Ansir
Published: August 2020

Performance evaluation is very important to be done, since it’s good for giving feed back to company about their goal achievement which have been planned. Also, it can be used as an input to formulate the company strategy in coming periode. Performance measurement is done as an early step to improve CV. Rui Inti . The key performance indicators was formulated by four Balanced Scorecard perspective approach that are customer, internal business processes, financial, learning and growth. The next step is analising the measurement result by using the SWOT method, as an input to build alternative strategies for the company. Result of measurement indicate that in January, CV. RUI INTI performance is generally good, but in Juni until September the company performance descend to fair position. Based on internal and eksternal company evaluation, the proposed strategy is grouped into two shares, that is defend and expand. Defensive strategi for examples, improve product quality, improve service quality to costumers, and training for the company internal improvement. Expanding strategy for examples, cooperating with some owners of agriculture farms to add raw material supply, product diversification and the promotion activities.
Reviewing the Research on Marginalization in Mathematics Education
Authors: Chen Grace A. , Horn Ilana
Published: August 2020

In light of decades of research seeking to document and transform extensive injustices in mathematics education in the United States, we examine how different conceptualizations of which students are marginalized and by what processes they are marginalized in order to contribute to a more thorough, nuanced understanding of marginalization in mathematics education. To do so, we review literature theorizing marginalization across social identity categories and synthesize the disciplinary traditions they draw on and the mechanisms of marginalization they articulate. Findings from this review highlight the normality of marginalization in mathematics education, the material and ideological means of marginalization, and the interlacing of individual and structural sources of marginalization. As a result, we argue for critical bifocality in attending simultaneously to the processes of marginalization that occur in individual mathematics classrooms alongside the systemic structures that organize marginalization in society more broadly.
Toward Increasing Equity and Inclusion in Mathematics Classrooms: Exploring the Potential of Proactive Confrontation in Teacher-Education
Authors: Kroeper Kathryn Mary , Murphy Mary C
Published: August 2020

Expressions of racial bias in middle grades math classrooms pose a threat to the full inclusion and equitable treatment of students of color. To combat these biased expressions, mathematics education scholars have recommended that math teachers undergo special training to employ culturally relevant practices as part of their teacher education. According to teacher-educators, however, motivating and helping their teacher-pupils implement culturally relevant classroom strategies has proven somewhat challenging. This is in part due to reluctance among teachers to adopt culturally relevant practices in their own teaching and a lack of fidelity when attempting to enact culturally relevant strategies. To overcome the challenges of reluctance and fidelity and to support teacher-educators as they train their teacher-pupils to adopt culturally relevant strategies in math classrooms, we propose that teacher-educators employ a proactive confrontation approach. We view proactive confrontation as a practical and useful tool for math teacher-educators to challenge racial bias expression and to create more equitable and inclusive math learning environments that inspire and motivate learning and performance among all students. By using proactive confrontations, teacher-educators can raise their teacher-pupils’ self-awareness that engaging in biased expression is common (but not inevitable) in math classrooms and raise their concern that bias expression is harmful to students of color and, therefore, deserves proactive attention and action. Lastly, teacher- educators can provide examples of culturally relevant classroom activities to their teacher-pupils and help them to develop and implement such practices on their own. In the present synthesis, we provide examples of how the proactive confrontation approach can be integrated with math teacher-education programs and discuss some of the persisting challenges facing math teacher-educators who choose to proactively confront racial bias.
Matrix Manipulator
Authors: Nayak Nikhil Ranjan , Bharti Prerna , Swain Baibhab , Ray Satyasmith , Binay Sonu
Published: August 2020

In computation involving matrices it is frequently necessary to interchange or rearrange rows or columns of a matrix. If the work is being done longhand or with a desk calculator, it is desirable to be able to perform the rearrangement without having to erase or rewrite numbers. In mathematics, matrix addition or subtraction, multiplication or the matrix product or any other arithmetic operation is a binary operation that produces a matrix from two matrices. The matrix manipulator was devised for the use in the Bureau’s statistical Engineering Laboratory for calculation with incidence matrices, i.e., matrices whose element are all 0’s or 1’s. So, through this project we will show how the matrix manipulation is taking place using MIPS programming language. MIPS is a reduced instruction set computer set architecture developed by MIPS Technologies. The early MIPS architecture was 32-bit with 64-bit versions added later. Also, the project is compiled to show Matrix addition of two different matrices, subtraction of two different matrices, multiplication, transpose, determinant, scaling of matrix.
Menulis Dari Rumah: Upaya Meningkatkan Produktivitas Mahasiswa Ips Pada Masa Pandemi Covid-19
Authors: Humaira Emelda
Published: August 2020

ABSTRAKMenulis merupakan sesuatu yang menyenangkan jika sudah terbiasa melakukannya, menulis merupakan kegiatan yang selalu kita lakukan, bahkan kita tidak dapat terlepas dari kegiatan menulis kapan saja dan dimana saja. Banyak orang yang menganggap menulis adalah sesuatu yang sulit dan bahkan membosankan. Namun jika kita renungi menulis merupakan salah satu cara agar kita dikenal melalui karya. Di masa pandemi covid-19, banyak orang yang melakukan aktivitas dari rumah. Termasuk mahasiswa yang belajar dari rumah. Banyak mahasiswa khususnya pendidikan IPS yang bingung mengatasi kebosanan saat berada di rumah saja, dari itu Program studi Pendidikan IPS membuat pembelajaran menulis dari rumah (daring) sebagai upaya peningkatan produktivitas mahasiswa ips di masa pandemi covid-19.Kata Kunci : Menulis, dari rumah, Produktivitas
Profit for Friends, Fairness for Strangers: Social Distance Reverses the Endowment Effect in Proxy Decision Making
Authors: Kim Hyunji , Schnall Simone
Published: August 2020

Buyers often price a product lower than sellers do, a pricing discrepancy known as the endowment effect. We investigated the way buyers and sellers change their pricing decisions as a function of social distance when making decisions on behalf of another person. In Study 1, the pricing discrepancy persisted when making a decision for a close social contact whereas the pattern was reversed when making a decision for a distant social contact. Study 2 replicated this reversed pattern using a social proximity manipulation, and this effect was mediated by participants’ prioritizing of fairness over immediate profit of the transaction. The current work suggests that people allocate different value to objects depending on the subjective closeness towards another for whom they make the pricing decision.
Analysis System for Emotional Behavior in Football (ASEB-F): Matches of FC Red Bull Salzburg without Supporters during the COVID-19 Pandemic. Draft version 2 06-12-2020
Authors: Leitner Michael Christian , Richlan Fabio
Published: August 2020

During the COVID-19 pandemic the “Austrian Bundesliga” – as in many other European football leagues – resumed the season around the end of May 2020 without supporters in the stadiums. These so-called “ghost games” represent a unique and unprecedented opportunity to study the effects of the (missing) audience on the behavior and experience of sports professionals. The present study is the first of its kind, aimed at addressing the psychological effects of these “ghost games” on football players, staff, and officials.The newly developed “Analysis System for Emotional Behavior in Football” (ASEB-F) was used to video analyze and compare the behavior of players, staff, and officials in – in sum – 20 games of FC Red Bull Salzburg in the “Championship Groups” of season 2018/19 (“regular games”) and season 2019/20 (“ghost games”). Additionally, the two seasons were compared based on official matchday statistics.Overall, there were 19.5% fewer emotional situations in “ghost games” than in “regular games”. The results further show a relative increase in the number of emotional behaviors “Self-Adaptor” (+0.8%), “Protest” (+4.2%) and “Fair-Play-Behavior” (+3.1%) in “ghost games”, whereas “Words fight” (-5.1%) and “Discussion” (-5.1%) decreased in “ghost games”. In “regular games” referees were actively involved in 39.4% of all documented emotional situations, whereas in “ghost games” referees were actively involved in only 25.2% of all documented emotional situations (-14.2%). Chronological analysis within games – from kick-on to kick-off – further shows substantial differences in the temporal occurrence of emotional behavior between “regular games” and “ghost games”.The study provides unprecedented insights into the effects of missing supporters in the football games during the COVID-19 pandemic on emotional behavior on the pitch. Without the external factor of supporters, players and staff acted more factually and got less carried away with longer lasting and extensive “Words fights” and “Discussion”. The evidence from this study indicates that – from a sport psychological perspective – the absence of supporters has a substantial influence on the experience and behavior of players, staff, and officials alike.
Social influence matters: We follow pandemic guidelines most when our close circle does
Authors: Tuncgenc Bahar , El Zein Marwa , Sulik Justin , Newson Martha , Zhao Yi , Dezecache Guillaume , Deroy Ophelia
Published: August 2020

Why do we adopt new rules, such as social distancing? Although human sciences research stresses the key role of social influence in behaviour change, most COVID-19 campaigns emphasise the disease’s medical threat. In a global dataset (n= 6675), we investigated how social influences predict people’s adherence to distancing rules during the pandemic. Bayesian regression analyses controlling for stringency of local measures showed that people distanced most when they thought their close social circle did. Such social influence mattered more than people thinking distancing was the right thing to do. People’s adherence also aligned with their fellow citizens’, but only if they felt deeply bonded with their country. Self-vulnerability to the disease predicted distancing more for people with larger social circles. Collective efficacy and collectivism also significantly predicted distancing. To achieve behavioural change during crises, policymakers must emphasise shared values and harness the social influence of close friends and family.
The role of prior lexical knowledge in children’s and adults’ incidental word learning from illustrated stories
Authors: James Emma , Gaskell M. Gareth , Pearce Rhiannon , Korell Caroline , Dean Charlotte , Henderson Lisa
Published: August 2020

Children and adults benefit from a new word’s phonological neighbours during explicit vocabulary instruction, suggesting that related prior knowledge supports learning across development. This study examined lexical neighbourhood structure during incidental word learning—limiting opportunities for strategically engaging prior knowledge—and tested the hypothesis that prior knowledge would provide additional support during subsequent consolidation.
Relationship Corporate Social Responsibility, Strategy on Marketing Performance: Value Creation as Mediation
Authors: Musfialdy Musfialdy , Soim Muhammad , Edison Edison
Published: August 2020

Social investment by the company will build synergy for people, organizations, and individual which then build the company’s existence. Social investment using social capital also demands to support the company’s success in finding sustainable profits. This study aims to analyze the effect Corporate Social Responsibility (CSR) strategy on marketing performance and value creation as mediation The samples were 115 business media company in Indonesia. The data were collected by interviews and questionnaires. The data were analyzed by path analysis. The results show that CSR strategy has affected on value creation. CSR strategy affects marketing performance.  Value creation has effects on marketing performance.
Foreign Employment and its Socio-Economic Impacts on Rural People of Nepal: A Study Based on Mahalaxmi Municipality of Lalitpur
Authors: Dahal Ananta Raj
Published: August 2020

Foreign employment plays vital role in maintaining the Nepalese’s economy. This paper analyses the nature and socio-economic impacts of the foreign employment in Nepal with reference to Mahalaxmi Municipality of Lalitpur district. Main source of information of this study is primary data and some secondary data are also used for the supplementary usage of the study. Primary data were collected through the direct questionnaire method used the semi-structured for the sample area of people who were selected by judgemental sampling method. Descriptive statistics was used to analyse the data by the help of micro excel program. Major destination for foreign employment is Malaysia and Qatar. Employees who pursue the employment in those countries manage borrowing in interest. They collect the information about employment from brokers, manpower companies and agents. The people of the sample area have made more income from foreign employment than other occupation in local jobs and they spend for food and education. Remittance from the foreign employment has played very positive role to improve school education and better health services of the people of sample area.
Women’s Empowerment and Micro Credit: Results from Newly Declared Municipality of Western Hill
Authors: K.C. Ram Bahadur
Published: August 2020

In this article, the process of women’s empowerment, after their involvement in micro credit, has been epitomized as being equally efficient wheal of the same cart and being strong enough to run in equal pace with men. The members of Khairenitar Women Development Multi-purpose Cooperative Ltd. (KWDMCL) have been studied and analyzed how women’s empowerment process is enabling her to negotiate with the men and becoming stronger to decide own destiny of lives. The women empowerment process has been analyzed in both individual and collective level as envisaged by Commission on Women and Development (2007). The process of being empowered is causing more workload to women as they have to accomplish the roles assigned by patriarchy as well as new responsibilities associated with the micro credit.
Relationship Between Liquidity and Profitability of Commercial Banks in Nepal
Authors: Mishra Rajan
Published: August 2020

This paper investigated the relationship between liquidity and profitability of Nepalese commercial banks. The main objective was to explore and examine the liquidity position, profitability status and relationship between liquidity and profitability in of Nepalese commercial banks. This study based on secondary data from the annual reports of the Nepalese commercial banks and NRB over a period of past 10 fiscal years from 2007/08 to 2019/17in Nepal. Correlation and regression analysis were employed to examine the relationship between liquidity and profitability. The ROA, ROE and net profit margin was used to measure profitability status and current ratio, cash and bank balance to total deposit and cash and bank balance to current deposit ratio was used to measure liquidity position. The findings of this paper are based on a study conducted on the selected banks. Hence, the results show that ADBL and NABIL have good liquidity position and profitability position. Therefore, the results are valid for banking sector.
Trend and Pattern of Cereal Crops: Production, Productivity and Area Coverage in Nepal
Authors: Sapkota Bhaba Datta
Published: August 2020

This study conducted to examine growth trends and pattern in area, production and productivity of major cereal crops over the six fiscal years. Time series data of cereal crops coverage of annual yield were used for the study. This study was based on descriptive nature and used secondary sources of information on production, productivity and area coverage of major cereals (Paddy, Maize, Wheat, Millet, Buckwheat and Barley) covering the six fiscal years (2011/12-20116/17) data. Trends of crop's productivity were analyzed using graphical methods. Ratio and percentage were used to measure productivity (yield) growth rate of the selected crops of study. The yielding trend of cereal production is not satisfactory in Nepalese economy. Pattern of agricultural production in Nepal is affected by multiple factors including rugged topography, monsoon, insignificant investment in infrastructure, and research and development. Production and productivity would be helpful to develop the future plans and take the appropriate decisions to uphold the situation for the sustainability in food production.
Gender Status in the Community School of Nepal
Authors: Sijapati Dipendra Bikram
Published: August 2020

This paper focused on government and community schools are those schools management responsibility handed over either to the school management committee, or to the local government bodies or to other local organizations for the purpose of improving the quality of education through the active involvement of local communities. School Management Committee (SMC) is the executive body to manage community school. Involvement of local communities in the management of primary and secondary level education is common in South Asia. Much of the enthusiasm of involving communities in the form of decentralisation has come from the assumption that it will empower marginal sections of the society, particularly women to participate in development and governance process of community school development. The study is complemented by both qualitative and quantitative data collected from the selected case study sites and backed by the review of the education policy development processes in different time horizons and also other relevant documents related to the school sector where local communities are being given the responsibilities for managing schools as part of nationwide educational decentralization program. The purpose was to identify factors (both structural and agency related) that constrain or enable women’s participation in community school management.
Neuropatía óptica asociada con lesión de Dieulafoy
Authors: Miro Quesada Juan José , Carvajal Rico Wilson , Toncel Churio Omar , Montoya Llano Luisa , Duran Rubio Juliana
Published: August 2020

Objetivo:  describir el caso de un paciente del Hospital de San José de Bogotá con hemorragia del tracto digestivo superior secundaria a lesión de Dieulafoy, que presentó cuadro compatible con neuropatía óptica anterior isquémica no arterítica (NOIANA). Se hace una revisión narrativa y búsqueda sistemática de la literatura para determinar las características clínicas, demográficas, tratamiento y pronóstico visual de los pacientes con NOIANA. Materiales y métodos: reporte de caso, revisión narrativa y búsqueda sistemática de la literatura en las bases de datos Medline (vía Ovid) y Embase de NOIANA secundaria a hipovolemia. Se analizaron las variables sociodemográficas, clínicas, diagnóstico, condiciones asociadas, tratamiento y pronóstico visual. El análisis estadístico se realizó mediante frecuencias absolutas y relativas. Resultados:  la mejoría de agudeza visual final en los pacientes que presentaron un episodio de NOIANA es incierta. En 42% hubo algún tipo de mejoría de la agudeza visual, independiente del tratamiento recibido. Menos del 50% de los casos clínicos reportados incluidos en este estudio que recibieron tratamiento con corticoides intravenosos mejoraron la visión. Discusión: la NOIANA por choque hipovolémico es una entidad infrecuente y poco reportada que puede generar cambios irreversibles en la agudeza visual, por lo que es importante sospecharla y detectarla para dar un manejo oportuno. Este caso de NOIANA es uno de los pocos descritos como secundarios a hemorragia digestiva y el primero asociado con lesión de Dieulafoy.
Co może wyguglować zatroskany rodzic? Notatki o cyberpanice moralnej
Authors: Stachowicz Jerzy
Published: August 2020

Parents googling for information about what their children do in the digital network find a number of alarming reports. First of all, they relate to the harmfulness of technology addiction. Why? Is the google search algorithm an amplifier of the moral panic related to online practices of teenagers? This paper attempts to analyse internet discourse including the role played by technology. To describe the phenomena I discuss, I propose the term cyber panic.
Eksperyment walutowy. Wymiennik – w stronę oddolnej ekonomii
Authors: Rycombel Marlena
Published: August 2020

The paper presents Wymiennik – an alternative economic system created in 2012 in Warsaw, which uses a grassroots and virtual local currency called alterka. The author discusses the reading inspirations of the Wymiennik participants and their lifestyle to determine how the perceptions of the optimal shape of the nonmonetary exchange system relate to the real practice of its functioning. The paper describes the users’ motivations to participate in the system and the needs it fulfils. The sources of knowledge about the Wymiennik are: twelve in-depth interviews with users and system leaders, discourse analysis and two-year participant observation.
Influence of physical properties on boring operations of AISI 1050 steel bars
Authors: Demir Zülküf
Published: August 2020

The main reason for vibration and tool deflection in boring processes are the geometrical, mechanical, and physical properties of the boring bar employed. The diameter of the boring bar is rather small when compared with its length due to the nature of the mechanism in the boring process., In the present study, the influence of the physical properties of boring bars on the deflection amplitudes, natural, and circular natural frequencies were investigated both theoretically and experimentally. For that purpose, seven kinds of boring bars were used. The influence of the characters of boring bars on the amplitudes of tool deflection was investigated both theoretically and experimentally. By contrast, this influence on the natural and the circular natural frequencies were investigated only theoretically. It was found that boring bars filled with rubber and silicon recorded the smallest deflection amplitudes. Particularly, bars filled with silicon manifested the lower tool deflection amplitudes under the selected conditions. It should be added that lower feed rates and cutting depths caused severe tool deflection amplitudes. Moreover, the optimum compatibility between the theoretical and experimental results of tool deflection amplitudes was observed in bars filled with silicon ∅ 16 mm.
Effect of carbides on the wear resistance of white cast iron alloyed with 12.7 wt.-% Cr and nickel
Authors: Teker Tanju , Yilmaz S. Osman , Teker Tekirdağ
Published: August 2020

White cast iron with about 12.7 wt.-% chromium was alloyed with Ni, W and Mo for heat treatment applications. Heat treatments were performed at a range of 850-1050 °C for 1 h in order to distribute M7C3 carbides homogeneously in an environment of high wear resistance. The contents of the C, Cr, Ni, Mo, Mn and Si elements selected for the alloys were similar, though a 6 wt.-% nickel concentration was chosen. Microstructural changes in the specimens were examined by scanning electron microscopy (SEM) and optical microscopy (OM). Macro-hardness, average carbide size and volume fraction were analyzed. Wear tests were carried out under different loads of 10, 20 and 30 N. It was seen that heat treatment changed the carbide size and homogeneous distribution of the carbides. Moreover, the addition of nickel to HCrWCI increased fracture toughness and reduced the wear rate.
Removing of sulfide corrosion layers by an arc plasma process
Authors: Du Xiaodong , Wu Zhenwei , Liu Runfei
Published: August 2020

In this paper, the removal of the sulfide layer formed on an FV(520)B stainless steel in the simulated environment of air compressor blade service conditions in a reaction kettle by arc plasma was investigated to explore the mechanism and technology of the sulfide layer removed by arc plasma from a blade surface. The sulfide lattice energy is studied by using the Born Haber cycle. Besides, the energy balance of the removal process is calculated. The treated surface morphology of samples was analyzed by scanning electron microscopy and energy dispersive spectrometer. The results indicate that the energy of the arc spot is enough to evaporate the sulfide film. Due to the different electronic work functions, an arc spot is first formed on the sulfide film, and then the voltage signal is segmented during the removal process. The voltage signal in the removal process can remove sulfide without harming the metal matrix. Besides, the increase in current can improve the removal efficiency and the surface roughness of the sample. It can be revealed, by analyzing the surface composition of samples with different currents, that the sulfur content is very low, indicating that it is feasible to remove the sulfide layer by arc spot plasma.
Paper cemeteries: informal barriers to Brazilian public security reform
Authors: Pereira Anthony Wynne
Published: August 2020

How can we understand the role of the police in Brazil’s public security system?  In particular, have reforms initiated since the 1985 transition to democracy made the police more accountable to the public? This article addresses those questions. The next section describes the importance of public security as a political issue in Brazil. The article then examines the notion of accountability, and offers a justification of the use of case studies from Recife with which to explore the dilemmas of public security reform. In the following sections, the article analyses the impact of two new accountability mechanisms on policing in Recife – the police ombudsman and community councils. The article argues that so far, the operation of these mechanisms has been marked by informal barriers, barriers that have stymied the enhancement of police accountability to the public. The conclusion summarizes the argument.
A Comunidade Virtual de Prática e o Moderador na Academia Nacional de Polícia: novas perspectivas de aprendizagem
Authors: Machado Talles Amaral , Vilalta Luís Antônio
Published: August 2020

O presente artigo contribui para a discussão acerca da necessidade de reconhecimento oficial das comunidades virtuais de prática (VCOP) como eventos de educação continuada, e o moderador comunitário como atividade de magistério perante a Academia Nacional de Polícia. A pesquisa, de natureza qualitativa e caráter exploratório abordou a aprendizagem como ação estratégica na Polícia Federal e aspectos gerais envolvendo as comunidades. Dentre as VCOPs analisadas, constatou-se a presença de VCOPs ativas e inativas, sendo apontado como fator crítico o patrocínio de setores estratégicos da Polícia Federal. Aspectos organizacionais das VCOPs e a sua aplicação como modo de exercício de atribuições funcionais relacionadas à aprendizagem nos setores estratégicos da Polícia Federal são apresentados como potencialidades das comunidades. Ao final, são apresentadas as lacunas normativas e as suas implicações, cuja formalização poderá impactar positivamente nas ações educacionais. Palavras-Chave: Comunidades Virtuais de Prática. Aprendizagem. Moderador. Gestão do Conhecimento.
Análise de Riscos com Ênfase na Segurança Portuária: o processo de avaliação de riscos da CONPORTOS e ISPS Code
Authors: De Andrade Felipe Scarpelli , Albuquerque Carlos Eduardo Pires de
Published: August 2020

O estudo teve por objetivo geral estabelecer diretrizes de uma metodologia de análise de riscos com ênfase em instalações portuárias. A padronização de procedimentos a serem realizados nos portos brasileiros em cumprimento ao previsto no ISPS Code e nas Resoluções da CONPORTOS é elemento fundamental para a consolidação do Plano de Segurança Portuária.  Dessa forma, a iniciativa deste trabalho vem no sentido de formalizar um processo de análise de riscos com vistas a possibilitar a sua sedimentação entre os entes envolvidos nesse processo: trata-se da Análise de Riscos com Ênfase em Segurança Portuária (ARESP).
Corrupção Política: a possibilidade de enquadramento da mercancia da influência política nos crimes de corrupção passiva e ativa
Authors: Dos Santos Marlon Oliveira Cajado
Published: August 2020

O presente artigo tem por foco analisar o crime de corrupção praticado por agentes políticos e, no sentido mais estrito, procura avaliar se o capital ou influência política de um agente político pode ser um ativo negociável, e se essa negociação pode ensejar a enquadramento no tipo penal de corrupção passiva. Nesse sentido, a pesquisa debruça-se sobre os conceitos e análise da tutela jurídica dos crimes de corrupção ativa e passiva, à luz da doutrina tradicional e de uma nova tendência interpretativa decorrente do julgamento da Ação Penal 470/STF. Ademais, falar-se-á a respeito da influência política e do capital político, suas dimensões e variação, bem como do relacionamento entre agentes políticos e setores econômicos, com foco no antigo regime de financiamento eleitoral praticado por empresas. Por fim, serão contemplados indicativos que podem desvelar a ocorrência dos crimes de corrupção ativa e passiva por meio da negociação ilícita da influência política de agentes políticos públicos.
Editorial: Ciência e Pesquisa Policial
Authors: Sousa Stenio Santos
Published: August 2020

O presente editorial da Revista Brasileira de Ciências Policiais (RBCP) destaca o papel da ciência policial como parte um mundo líquido, na feliz expressão de Bauman, que se expressa na arquitetura das cidades, na transformação do papel do Estado, em relações sociais marcadas pela busca constante por mais segurança, em esforço pela efetividade da democracia. Ressalta, assim, que, pela sua natureza, enquanto fruto de estudos acumulados, essa, como outras ciências, é um construto histórico e desterritorializado.
Racionalidade Substantiva em Unidades de Perícia Criminal Federal Contábil-Financeira
Authors: Lima Rafael Sousa , Gonçalves Andrea de Oliveira
Published: August 2020

A racionalidade é uma característica inerente aos seres humanos. Diz-se que o homem tem uma ação racional quando há uma correspondência ótima entre fins e meios. No entanto, estudos indicam que a racionalidade não é pautada apenas pela maximização da satisfação e minimização dos custos. Tomadas de decisão também são fundamentadas em aspectos éticos e valores intrínsecos dos seres humanos. Nesse contexto, a presente pesquisa buscou mensurar a presença da racionalidade substantiva em instituições públicas de perícia criminal contábil-financeira, uma vez que há o entendimento popular de que esses profissionais atuariam apenas com base na racionalidade instrumental.
Natureza Jurídica e Regime Legal a que estão submetidos os Instrutores de Armamento e Tiro credenciados pela Polícia Federal
Authors: Deus Paulo Ricardo Aguiar
Published: August 2020

Este artigo busca jogar luz sobre o significado jurídico da figura do Instrutor de Armamento e Tiro – IAT, credenciado junto à Polícia Federal. No estudo buscou-se relacionar as atividades realizadas diuturnamente pelos instrutores com a com a atividade pública que exercem, bem como quais são os balizadores para sua atuação. Fica claro ao longo do artigo que a função de IAT é de extrema importância para a dinâmica de concessão de porte de arma de fogo, e registro de arma de fogo. Tratou-se ainda de analisar a responsabilidade do IAT, tanto durante seu ofício como permissionários de serviço público, como criminalmente, enquanto funcionário público enquadrado no conceito do Código Penal Brasileiro. O estudo não é exaustivo, mas elucida diversas questões que permeiam tanto o próprio IAT quanto autoridades públicas que lidam com a atividade em seu dia a dia.
Recurso a Arma de Fogo contra Pessoas em Ação Policial: o regime jurídico do art. 3.º, n.º 2, do Decreto-Lei n.º 457/99, de 5 de novembro
Authors: Rodrigues Ezequiel
Published: August 2020

A tipificação do recurso a arma de fogo em ação policial constitui, no ordenamento jurídico português, uma exceção à não tipificação dos meios coercivos ao dispor dos agentes policiais. De facto, não obstante os agentes policiais portugueses empregarem técnicas de defesa policial, algemas, gases neutralizantes (e.g., OC Spray), dispositivos elétricos (e.g., Taser), bastões, canhões de água, canídeos e equídeos, para nenhum destes meios existe um regulamento, com força de lei, que estabeleça normas sobre os pressupostos e as circunstâncias do seu uso. Tal regulamentação apenas existe para as armas de fogo: o Decreto-Lei (DL) n.º 457/99, de 5 de novembro.A opção do legislador em autorizar expressamente a utilização de armas de fogo e, ademais, em estabelecer normas específicas que contêm, de forma taxativa, as circunstâncias justificativas do recurso a elas, compreende-se pelo facto de se tratar do meio coercivo com maior potencial ofensivo de direitos fundamentais dos cidadãos, mormente, a vida e a integridade física.Não basta, no entanto, que o legislador tenha cumprido o seu papel de estabelecer normas gerais e abstratas, de obediência obrigatória para qualquer agente policial. Torna-se, outrossim, necessário que exista um esclarecimento do sentido e do alcance de tais normas, para que todos os agentes policiais incumbidos de as respeitar possam percebê-las, para as seguirem como é desejável.Neste sentido, sem ignorar os ensinamentos recolhidos da dogmática já estabelecida sobre o recurso a arma de fogo em ação policial[1], parece haver ainda lugar para uma abordagem mais incisiva sobre as disposições constituintes do DL n.º 457/99, de 5 de novembro, em particular as constantes do seu art. 3.º, n.º 2, especificamente referentes ao recurso a arma de fogo contra pessoas.O objetivo do presente texto é apresentar uma interpretação precisa do art. 3.º, n.º 2, do Decreto-lei n.º 457/99, de 5 de novembro, atendendo aos elementos literais e teleológicos do preceito, numa perspetiva necessariamente conciliadora, mas acima de tudo esclarecedora, entre a linguagem eminentemente jurídica e a linguagem eminentemente policial.[1] Oliveira, 1998; Nogueira, 2004; Dias, 2007; Carvalho, 2008.
Novos Paradigmas da Investigação Criminal
Authors: Vilalta Luís Antônio , Machado Talles Amaral
Published: August 2020

O presente artigo analisa os fatores organizacionais que contribuem para uma investigação criminal mais eficaz pela Polícia Federal por meio de estudo de caso sobre o Projeto Tentáculos. Parte-se da experiência de modelos interorganizacionais já adotados, cujas lições projetaram caminhos para uma abordagem holística do fenômeno da criminalidade, com enfoque preventivo. A rotina de tratamento de notícias de crimes assume elevada importância no resultado das investigações em que a seletividade persecutória se apresenta como caminho viável a partir do estabelecimento de premissas decisórias com enfoque em critérios que confiram racionalidade ao sistema penal. Pretende-se com a pesquisa apontar alternativas para a adoção de novo paradigma da investigação criminal, e os caminhos a serem percorridos para a expansão do modelo adotado no Projeto Tentáculos para outros setores da Polícia Federal.