bluuebunny/crossref_metadata_2025 huggingface dataset:
AethelmE, HTML5 Game Engine with Multiple Canvas Elements
Authors: Gunawan Kevin , Bahana Raymond
Published: October 2021

Game engine is software which ease the game development. As the processor power technology evolved and the HTML5 (HyperText Markup Language 5) specification are developed, browsers nowadays can natively (without any need for external plug-in) display animations and multimedia files (audio and video) using JavaScript as the programming language. Some of the features which are used in this research are HTML5‘s canvas and audio elements. The problem is that none of the existing free HTML5 game engines is able to support multiple canvas elements. This research will create a game engine, called AethelmE, which support multiple canvas elements as its unique feature. This game engine is also able to support sprite transformation, browsers compatibility, external asset loading, and audio format compatibility. This research successfully resulted in creating an HTML5 game engine which supports multiple canvas elements. It also supports all the scopes, with a small exception on sound format compatibility. Moreover, this research conducted a performance comparison testing of multiple HTML5 game engines, from which can be concluded that multiple canvas elements does not give significant performance gain compared to a single canvas.
Using Board Games as Anti-Corruption and Integrity Learning Media
Authors: Justiana Sandri , Priyono Roto , Nugroho Eko
Published: October 2021

One of the corruption eradication mandates assigned to the Corruption Eradication Commission (KPK) is to carry out anti-corruption education at each level of education, carry out anti-corruption public campaigns, and promote corruption eradication programmes (Law No 30/2001 on the Corruption Eradication Commission). To make anti-corruption education more effective, alternative media need to be developed that are more interesting and fun but do not detract from the essence and objectives of the learning itself. The KPK developed eight more anti-corruption and integrity board games for a wider audience, including young children, young people, students, educators, business people, and politicians. Board games are an interactive anti-corruption learning media that offer a unique way of looking at something, promote open communication, and challenge the players to work together to achieve results. Board games can be used an alternative learning media to instil anti- corruption values from a young age, and as a media for public anti-corruption promotion and campaign
Gamification of Immersive Meditation Practice in Virtual Reality
Authors: Moroz Matthew John , Calagiu Bianca
Published: October 2021

Benefits arising from meditation practice gamification are not overtly obvious. Desires to achieve and progress to higher levels, which are common to gaming, seem diametrically opposed to the ethos underlying traditional meditation practice. We propose, however, that a motivation to gain greater wellbeing and enlightenment via mindfulness meditation practice shares more with the motivation to progress through a game than is initially apparent. We begin by explaining how gamification techniques may be employed in meditation practice with a focus on mitigating the five hindrances to successful practice as described in the Theravada tradition. We then highlight the utility of employing virtual reality as a medium for such simulations. We discuss the potential for beneficial therapeutic applications in patients with mental health disorders and prison populations. We conclude by summarising our position and urging increased attention in this increasingly relevant area of research.
UI/UX Mobile Games Transformation towards Translated Language
Authors: Kurniawan Andreas , Aprilia Hervina Dyah
Published: October 2021

The purpose of this research study is to get data of user experience towards mobile game design and the transformation of its interface due to translated language. Most of popular mobile games came from China with their local language and writing system. Chinese alphabetic is appropriate for vertical or horizontal orientation, but English and Indonesian alphabetic are not appropriate with vertical orientation. Ragnarok M: Eternal Love with MMORPG’s genre is the game sample model, originally from China server and now this game is translated into several languages such as English and Bahasa Indonesia. Ragnarok M: Eternal Love’s game developer used a unique method with combined icon and text in order to solve layout’s problem that they encounter when converted in to several languages. We conduct the experiment within 2 period of time, based on 25 participants (gamer), all participants tried user interface from a game model sample. The result confirmed that the display of the UI (user interface) used by the developer team of Ragnarok M: Eternal Love, had demonstrated a good solution in developing a user interface for mobile game, when confronted by fixed layout and forced to adapt to various different language, but it still need some adjustment time to fully understand the function of every button.
Mengenal Aksara Bali: Balinese Script game education based on mobile application
Authors: Andika I Gede , Saputra Daniel Eka , Yanti Christina Purnama , Indrawan Gede
Published: October 2021

Balinese Scriptwriting, as one of Balinese cultural richness, is going to extinct because of its decreasing use. Governor of Bali, I Wayan Koster, expressed concern about the increasingly diminishing interest of the community, especially among the younger generation using it. This research focused on the development of a Balinese Script game education based on a mobile application called Mengenal Aksara Bali. In this research area, Mengenal Aksara Bali offered a solution as an application that is not only for playing,but also provided features for learning Balinese Script glyphs (Aksara Wresastraand numbers). Mengenal Aksara Bali was implemented by using Construct2(a powerful game creator designed especially for 2D games). Through Black Box testing, its functions in the application wasrunning as expected
Design UI/UX Mobile Games for Left Hand Dominant People
Authors: Kurniawan Andreas , Bonafix Nunnun , Hartono Hendri
Published: October 2021

The purpose of this research study is to get correlation between left-hand-dominant people with normal layout from mobile games application, and also to get the best suggestion layout for user interface & user experience design (UI/UX) mobile games towards left-hand-dominant people. Quantitative method is used for examination between left- hand-dominant people with user interface layout design. There were 22 left-hand-dominant people who love playing mobile game based. All participants played mobile game (PUBG- PlayerUnknown’s BattleGround) for 10 minute with 2 different layouts, normal design from developer and our modified design layout. Result; normal design layout is not significantly give any issues. Left-hand-dominant people accepted that normal basic layout. Before mobile games era, there were gamepads or joysticks with same standard layout buttons towards UI/UX mobile games screen and they were feeling fine about it.
Archimandrite Leonid’s (Kavelin) contribution to biblical archaeology
Authors:   Ss. Cyril and Methodius Theological Institute of Postgraduate and Doctoral Studies, Kudlasevich Priest Ioann
Published: October 2021

Among Russian researchers of Palestine, there is the name of Archimandrite Leonid (Kavelin) (1822–1891) who was a prominent church figure of the second half of the 20th century and was mainly known for his guide to the Holy Land. How ever, other aspects of his scientific research in Palestine have not been revealed or examined yet. Moreover, his major archaeological discovery has gone completely unnoticed both in foreign and national science. The article deals with the main areas of Father Leonid’s research, which is thematically related to the Holy Land. One of these areas for him was always the study of Christian shrines and antiquities of Old Jerusalem. The author of the article highlights the scholar’s special interest in the history of Eastern monasticism. For the first time, the author summarizes the experience of Father Leonid’s archaeological expeditions to the northern, eastern and southern regions of Palestine, which became the second most important center of Eastern monasticism in ancient times. Special attention is also paid to the scholar’s important discovery — the location of the Pharan Lavra founded by Saint Chariton the Confessor in En Prat in the 4th century. The history of the pilgrimage to the Holy Land was of paramount importance for Father Leonid. As an archaeographer, he focused on studying the monuments of pilgrimage literature, a major part of which was dedicated to the descriptions of shrines and antiquities of Old Jerusalem. The author notes the scholar’s significant contribution to the creation of a source-study base of research, the development of textual study and paleography, and the development of methods for studying pilgrimage writings. An analysis of the scholar’s most significant studies related to the Palestinian theme makes it possible for the reader to better understand the contribution of Father Leonid to biblical archeology at the early stage of its formation as an independent branch of theology.
The “absolute I” and the “absolute” in the philosophy of Johann Gottlieb Fichte
Authors:   St. Petersburg State University, Ivanenko Anton A.
Published: October 2021

The article deals with the relationship between the concepts of the “absolute I” and “absolute” in the philosophy of Johann Gottlieb Fichte and the relationship of the latter with faith and religion. These concepts play the role of the principle of his philosophy in the early and late period of his work, respectively. The topic of the article is relevant to the issues of religion and theology, first of all, in the sense that in the tradition of interpretation of Fichte’s doctrine, the following two ideas are fixed. First, the principle of the “absolute I” is interpreted as subjective-idealistic, which is why Fichte in the early period of his work had to place the object of faith outside and above knowledge. Second, many researchers are of the view that in his later years, Fichte proceeds to a religious motivated philosophizing that finds expression in his doctrine to change the principle of the “absolute I” with the principle of “absolute”, which is the philosophical equivalent to the concept of God. In the first part of the article, based on the texts of Fichte himself, the unsatisfactoriness of these ideas and the identity of the content of the concepts of the “absolute I” and “absolute” in Fichte are shown. Further, it is demonstrated that the identical content of these concepts is the unconditional first cause of both being and cognition. From the beginning of his work, Fichte sought to understand the true nature of the original and thereby reveal his own definiteness of the subject of religious faith. According to Fichte, his philosophy should overcome the limitations of the theological teachings that preceded it in questions about the essence of the first cause, divine creation and the possibility of its knowledge, and therefore, in fact, represents the experience of creating a new theology.
The unity of the divine and the human in Christ: The Chalcedonian definition and Paul Tillich’s Spirit Christology
Authors:   Institute of Control Science of the Russian Academy of Sciences, 65, ul. Profsoiuznaya, Chernyavsky Alexander L.
Published: October 2021

The Christological disputes of the 6th–7th centuries (the polemics of Leontius of Byzantium with the Nestorians and Eutychians, and Maximus the Confessor with the monoenergistes/monothelites) showed that the Chalcedonian definition gives rise to a number of problems that cannot be solved within the framework of traditional theology: the unclear ontological status of human nature without a human hypostasis; the inconsistency of the ontological models underlying trinitology and Christology; the need to resort to an artificial interpretation of the gospel testimonies about Christ. However, the Chalcedonian definition is only one possible way to describe the unity of the divine and the human in Christ. The Christology of Paul Tillich is considered as an example of an alternative description in which the above problems do not arise. Tillich’s idea is to replace the traditional concept of the Logos incarnated in man with the concept of the Spirit of God transforming man. According to this view, God does not act on human nature without hypostasis, but on the hypostasis of man through its unifying center. During the earthly life of Christ, this effect occurred only in the hypostasis of Christ as man. And after (and thanks to) the death on the cross and the resurrection of Christ, it extends to all people.
On the Question of the Theoretical Foundations of Regulating Justifiable Defense in Criminal Legislation
Authors:   Irkutsk Juridical Institute (Branch) University of the Prosecutor`s Office of the Russian Federation, Parhomenko S.V.
Published: October 2021

The article considers the problem of creating effective criminal legal guarantees for the natural human rights realization in terms of legal regulation of such a circumstance that precludes the criminality of an act, as a necessary defense. The need for legislative regulation of the justifiable defense institution is proved by its social and legal purpose, proceeding from the idea of natural law. To make balanced legal decisions on the justifiable defense regulation in criminal law, it is necessary to identify the shortcomings of the previous theoretical and legal approaches. Basing on the analysis of the federal legislation provisions and the criminal law doctrine, the author proposes a model of legislative regulation of the studied norm. At the same time, it is argued that the subject of defense is the main addressee of the normative provisions on the justifiable necessary defense, it is he who should be able to obtain full information that affects the assessment of the legitimacy of his behavior: from the law and until the moment of implementation of the act of defense, and not at the stage of investigation on the fact of its illegality. Following the letter and spirit of the Russian Constitution, the legislator, who has defined the range of acts prohibited by the Criminal Code, must determine the ways of exercising the right to defense. The solution to this problem must have a differentiated approach, taking into account the value of the protected good and the typical nature of the situation in which this good is threatened with harm.
Corporate Regulation on the Plane of Political Regime: Theoretical and Legal Aspects
Authors:   Irkutsk State University, Tirskikh M.G. , Druzhinin G.V. ,   Irkutsk State University, Siliveev I.M. ,   East Siberian Branch of the Russian State University of Justice
Published: October 2021

The article examines the problems of corporate regulation and political regime mutual influence, and describes the role and place of corporate regulation in the system of social and normative regulation. The corporate law structure is described as a set of corporate and legal norms from the point of view of narrow and broad approaches. Some features of corporate regulation in liberal, democratic, totalitarian and authoritarian regimes are analyzed. It is noted that a democratic political regime is characterized by a variety of corporate structures of a commercial and political nature, the predominance of the dispositive nature of the corporations’ activities legal regulation, and the admissibility of political and public corporations’ broad participation in government. The authors note that in a liberal political regime, there is a high degree of commercial corporations’ autonomy, while limiting the political and social corporations’ activities. The author reveals a variety of approaches to the manifestation of corporate regulation in authoritarian political regimes. It is described that in a totalitarian political regime, corporations actually become a part of the state mechanism, and corporate regulation is actually replaced by direct or delegated regulation of individual executive bodies. It is concluded that there is a connection between the nature of corporate regulation and the political regime of the respective state. It is established that the influence is mutual and stable and is determined both by the properties of certain types of political regimes and by the specifics of national systems of corporate regulation.
Cybervictimization. Research Matrix
Authors:   Baikal State University, Zhmurov D.V.
Published: October 2021

The article presents an analysis of the cybervictimization phenomenon. The author justifies the use of an integrative (interdisciplinary) approach to the study of this problem, proposes the definition of the term under study as a process or end result of becoming a crime victim in the sphere of unified computer networks. A theoretical and methodological matrix for the analysis of cybervictimization (PCPPE model) was developed. The model includes five system characteristics of cybervictimization, the comprehensive study of which to a maximum extent will simplify the understanding of the essence of the object of study. These characteristics include: profiling, conditionality, prevalence, predictability and epidemicity. Each of these aspects is explained in detail: the author developed a detailed nomenclature of cybervictimization forms. The problems of identifying its extent, as well as the determinant role of gender, age, behavioral and personal factors are discussed in the article, and a list of key cybervictimization acts is formulated. This meta-analysis includes thirteen global categories and about seventy of its accent forms. Among the global categories the following ones are identified: threats, harassment, illegal interest, infringement, insult, spoofing, disclosure, compulsion, seizure, infecting, access and use. The prevalence rates of cybervictimization on the example of the United States (Internet Crime Report) are also studied, certain aspects of the methodology of cyber victim number counting are considered.
The Prosecutor in Arbitration: A Historical Perspective
Authors:   Kutafin Moscow State Law University, Kolesnikov E.V.
Published: October 2021

The subject of the study is a retrospective of the legal norms formation. Under these norms the prosecutor will be able to govern the issues of ensuring the legitimate interests of the state, society, business entities and the rights of citizens in resolving disputes in the field of economic activity. Chronological framework of research includes the period from the establishment of prosecutor's office in 1722 up to the collapse of USSR in 1991. The relevant legislation is analyzed. The author examines the scope of prosecutor powers in this sphere at different stages of formation and development of prosecution, and reveals the problems of determining the prosecutor's office place in the system of existing at that time bodies of state power. It is concluded that the prosecution authorities, since their creation in Russia and up to the present stage of development, taking a greater or lesser degree of participation in the resolution of disputes in the sphere of economic activity, played a significant role in the protection of exclusively state interests. The interests of society, business entities and citizens in the sphere of economic activity if there is a dispute were considered only through the prism of such interests. The hierarchy of interests of participants of economic activity in dispute resolution was unbalanced and built without taking into account the interests of all participants of economic relations.
Party Acts` Role and Significance in the Prosecutor's Supervision Implementation in the USSR in the 1920s-1930s
Authors:   The Mid-Volga Institute (Branch), All-Russian State University of Justice, Galkin O.V.
Published: October 2021

The subject of the article is the theoretical concepts of the Soviet prosecutor's office regulatory controls and the historical and legal practice of its activities. The chronological framework of the study covers the period from the restoration of the prosecutor's office in 1922 to the completion of the main stage of the prosecutor's offices system reforming, which took place in the 1930s. Attention is focused on the problems of the Soviet prosecutor's office activities regulating by party acts. On the basis of modern historical and legal concepts, published archival documents and materials of the Soviet legal periodical press and scientific literature, the author studies the mechanisms of interaction between the Russian (later – All-Union) Communist Party and the prosecutor's office. The author raises the debatable issue of recognizing the status of the Soviet law source for party acts, and gives additional justifications of their legal nature based on the sources analysis covering the prosecutor's activity. The article analyzes both the practical aspects of the Soviet prosecutor's office work, and their theoretical understanding by contemporary authors. The author substantiates the importance of party acts in consolidating the organizational foundations of the Soviet prosecutor's office and the implementation of prosecutor's supervision, summarizes the range of issues of the prosecutor's office, which were reflected in the decisions taken by the party, confirming the status of the latter as a subject of law-making activity.
ASSESSING RISKS CAUSED BY NICKEL-CONTAINING NANOMATERIALS: HAZARD CHARACTERIZATION IN VIVO
Authors:   Izmerov Research Institute of Occupational Health, 31 Budennogo Ave., Moscow, 105275, Russian Federation, Tikhonova G.I. , Bryleva M.S. ,   Izmerov Research Institute of Occupational Health, 31 Budennogo Ave., Moscow, 105275, Russian Federation
Published: October 2021

The paper dwells on examining mortality among men due to malignant neoplasms (MNs) in Russia and in Norilsk and Monchegorsk, two monotowns located in the Arctic zone with the only industry there being nickel production. Nickel is a well-known carcinogen. Given rather small population numbers in these two towns, the authors calculated mortality due to MNs that was aver- aged over 8 years (2010–2017) for 5-year age groups and standardized mortality ratios (SMR) for employable and post- employable ages as per this nosology in general and specific MNs localizations as well. Mortality was comparatively analyzed in two male populations in the following pairs: Monchegorsk and Russia, Norilsk and Russia; the analysis was based on data on climatic peculiarities in the towns, working conditions at industrial enterprises, ecological situation, and socioeconomic features including an existing situation in public healthcare. Socioeconomic welfare and public healthcare quality were close to average Russian ones in Monchegorsk, but SMR for employable population was higher than on average in the country: due to MNs in general, by 34.7 %; nickel-specific MNs such as MNs of the lip, mouth, and throat, by 2.2 times; MNs in the stomach, by 1.5 times. In Norilsk working conditions were similar to those in Monchegorsk but the environmental conditions were worse; still, mortality among employable population was lower: due to MNs in general, by 15.4 %; MNs of the lip, mouth, and throat, by 14.0 %; due to MNs in the stomach, by 39.3 %. In comparison with Russia as a whole, mortality due to MNs was also lower at employable age but higher by 21.6 % at post-employable one. A decrease in MNs-related mortality and carcinogenic effects becoming apparent at older ages were achieved due to organizing up-to-date oncologic aid in Norilsk including high-tech diagnostic, treatment, and rehabilitation procedures as well as due to higher living standards in the town.
SOCIETAL DETERMINANTS AS RISK FACTORS OF HIV-INFECTION SPREAD IN REGIONS IN THE RUSSIAN FEDERATION
Authors:   Sociological Institute of the Russian Academy of Sciences, 25/14 7th Krasnoarmeyskaya Str., St. Petersburg, 190005, Russian Federation, Boyarkina S.I. , Khotimchenko D.K. ,   Sociological Institute of the Russian Academy of Sciences, 25/14 7th Krasnoarmeyskaya Str., St. Petersburg, 190005, Russian Federation
Published: October 2021

The paper dwells on the results obtained via examining dependence between HIV-infection spread and factors related to social environmental and social structure of population in RF regions. These factors are considered to be potential health risk ones. The authors tested a hypothesis about influence exerted by demographic, economic, cultural and behavioral de- terminants and public healthcare availability on differences in territorial spread of the disease within social-epidemiologic approach. To solve the set task, data that characterized 85 RF regions were taken from official statistical reports. Descriptive statistic analysis was performed and regression models were built up; it allowed testing whether the analyzed factors had their influence in RF regions and selecting the most significant ones to be included into the overall regression model. The research revealed significant contextual differences in HIV-infection spread. Regression analysis showed that 22.0 % differences in a number of HIV-infected people detected in RF regions occurred due to differences in urban popu- lation numbers, provision with ambulatories and polyclinics, and unemployment rate. Moreover, a number of registered crimes committed by minors determined 32.5 % difference in a number of patients with the first diagnosed HIV-infection between the examined regions. These results allow assuming that the greatest influence on spread of the disease in RF regions is exerted by conse- quences of urbanization; this process is usually accompanied with a growth in a share of urban population in a given region, instability on the labor market there as well as related migration processes within the country and wider opportunities to pursue individual behavioral strategies including those that involve law violations and/or are destructive for people’s health.
RISK FACTORS PROFILE FOR MYOCARDIAL INFARCTION: FOCUS AT A YOUNG AGE
Authors:   S.G. Sukhanov’s Federal Center of Cardiovascular Surgery, 35 Marshala Zhukova St., Perm, 614013, Russian Federation, Novikova I.A. , Khlynova O.V. ,   Perm State Medical University named after Academician E.A. Wagner, 26 Petropavlovskaya St., Perm, 614094, Russian Federation, Nekrutenko L.A. ,   Perm State Medical University named after Academician E.A. Wagner, 26 Petropavlovskaya St., Perm, 614094, Russian Federation
Published: October 2021

The paper focuses on examining peculiarities of risk factors causing cardiac infarction at a young age. Although car- diac infarction primarily occurs among patients older than 45, its frequency at a young age has been growing recently. Risk factors that cause cardiac infarction at a young and old age are quite different. Examining risk factors profiles in different age groups provides wider opportunities for implementing primary and secondary prevention strategies aimed at reducing frequency and negative outcomes of ischemic heart disease.108 patients aged from 18 to 45 and 35 patients aged from 60 to 75 took part in the research; they all had confirmed cardiac infarction with or without rise in ST segment and were treated in a regional center for cardiovascular pathology treatment in a period from January 01, 2017 to January 01, 2019. Basic risk factors of cardiac infarction were assessed when a patient was admitted to a clinic for treatment. The research results indicate high prevalence of risk factors that could cause ischemic heart disease among young pa- tients. 92.2 % young patients have dyslipidemia, 70.2 % smoke, 68.5 have low physical activity, 68.2 % suffer from over- weight and obesity, 58.8 % have arterial hypertension, 7.4 % suffer from type II pancreatic diabetes, and disorders in toler- ance to carbohydrates was reveled in 15.7 % cases. Such factors as male sex (85.2 vs. 37.1 %, р=0,000), smoking (70.2 vs. 20.6 %, р=0.000) and burdened heredity as per early ischemic heart disease occurrence (54.6 vs. 16.0 %, р=0.001) were significantly more frequent among young patients than among older ones. Data obtained via the present research allowed creating risk factors profile for cardiac infarction associated with car- diac infarction occurrence at a young age; this profile included such factors as male sex, early ischemic heart disease occur- rence in family history, and smoking
EPIDEMIOLOGIC ASPECTS IN PREVENTION OF THE NEW CORONAVIRUS INFECTION (COVID-19): LITERATURE REVIEW
Authors:   North-Ossetian State Medical Academy, 40 Pushkinskaya Str., Vladikavkaz, 362019, Russian Federation, Butaev T.M. , Tsirikhova A.S. ,   North-Ossetian State Medical Academy, 40 Pushkinskaya Str., Vladikavkaz, 362019, Russian Federation, Kabaloeva D.V. ,   North-Ossetian State Medical Academy, 40 Pushkinskaya Str., Vladikavkaz, 362019, Russian Federation, Kudukhova D.O. ,   North-Ossetian State Medical Academy, 40 Pushkinskaya Str., Vladikavkaz, 362019, Russian Federation,   The Federal Service for Surveillance over Consumer Rights Protection and Human Well-being, Regional office in the Republic of North Ossetia Alania, 17a Tel'mana Str., Vladikavkaz, 362021, Russian Federation
Published: October 2021

At the end of 2019 the mankind had to face a new coronavirus infection with higher virulence which resulted in its rapid spread all over the world and in an ultimate pandemic. Initially a new virus which causes COVID-19 was called 2019-nCoV but it soon acquired its well-known name, SARS-CoV-2. We can positively state that this new coronavirus infec- tion will remain in the history of world public healthcare as a disease that caused a collapse in rendering medical aid. Un- doubtedly, this new coronavirus infection has changed customary lifestyle of the overall world population.This review can be considered problematic in its essence and focuses on examining contemporary trends in the official epidemiologic situation in the world regarding the new coronavirus infection (SARS-CoV-2). Having analyzed several for- eign and domestic documents, the authors revealed a necessity to enhance levels and quality of COVID-19 epidemiologic diagnostics. There is a suggestion being considered at the moment on including additional clinical and diagnostic activities aimed at preventing further spread of the new coronavirus infection. We should note that data on COVID-19-related mortal- ity and morbidity are renewed every day and every hour. Given that, it seems rather difficult to keep in line with the latest trends in COVID-19 prevention and epidemiologic diagnostics. However, the authors made an attempt to possibly collect all the latest data on epidemiological peculiarities related to clinical course of the new coronavirus infection. The authors have a hope that this review will be useful for epidemiologists when they detect new cases of the diseases as well as for lecturers at medical higher educational establishments when they train students and resident physicians.
AVALIAÇÃO DA EFICIÊNCIA DA APLICAÇÃO DOS ROYALTIES DA MINERAÇÃO NO DESENVOLVIMENTO SOCIAL DOS MUNICÍPIOS MINEIROS
Authors: Rodrigues Alexandre de Cássio , Moreira Márcia Athayde , Colares Ana Carolina Vasconcelos
Published: October 2021

Tendo os royalites da mineração como origens de recursos públicos dos municípios nos quais a atividade mineral ocorre, essa pesquisa tem como objetivo analisar, por meio de indicadores sociais, se a aplicação dos royalties da mineração tem impactado positivamente no desenvolvimento dos municípios mineiros. Para tanto, utilizou-se na pesquisa documental a prestação de contas anual das prefeituras e câmaras municipais, informações sobre população municipal no site do IBGE e obtido o Índice Firjan de Desenvolvimento Municipal, sendo posteriormente utilizadas técnicas de regressão linear e análise de clusters. Os resultados indicam que o aumento da dependência dos royalties da mineração implica na redução do desenvolvimento humano dos municípios de base mineral. Além disso, não foram encontradas evidências de que a atividade mineral proporcione altos níveis de geração de emprego e distribuição de renda. Portanto, é necessário que esses recursos sejam geridos de forma mais eficiente, priorizando-se projetos que estimulem a diversificação econômica dos municípios.                                                              Palavras-chave: Royalties da mineração; Gestão por indicadores; Eficiência governamental; Desenvolvimento humano.
CONVERGÊNCIA CONTÁBIL E CONHECIMENTO SOBRE NORMAS INTERNACIONAIS DE CONTABILIDADE: UMA ANÁLISE DO ENTENDIMENTO DOS FUTUROS PROFISSIONAIS DE DOIS PAÍSES
Authors: Malaquias Rodrigo Fernandes , Vergara Nélida Raquel , Silva Eliane Cristina da
Published: October 2021

Este trabalho foi elaborado com o objetivo geral de analisar o nível de conhecimento sobre contabilidade internacional entre estudantes do curso de Graduação em Ciências Contábeis de dois países pertencentes ao Mercosul: o Brasil e o Paraguai. O pressuposto estabelecido na pesquisa foi de que, em razão de os dois países analisados estarem situados na América Latina e pertencerem a um grupo que busca por livre circulação de fatores produtivos, coordenação de políticas macroeconômicas e harmonização de legislações de áreas específicas, o nível de conhecimento sobre normas internacionais de contabilidade dos alunos de graduação em Ciências Contábeis poderia ser equivalente. Os resultados indicaram que os respondentes dos dois países apresentaram diferentes níveis de conhecimento no que se refere às perguntas sobre as normas internacionais de contabilidade. Além disso, observou-se que a intensidade de utilização das normas internacionais no dia a dia dos respondentes, a importância atribuída ao Curso de Ciências Contábeis para a formação profissional e a percepção sobre o aproveitamento obtido na disciplina de Contabilidade Internacional foram fatores positivamente relacionados com o conhecimento sobre normas internacionais de contabilidade.Palavras-Chave: Profissão Contábil; Contabilidade Internacional; Normas de Contabilidade.
FRAUDES CORPORATIVAS E A FORMAÇÃO DE CONTADORES: UMA ANÁLISE DOS CURRÍCULOS DOS CURSOS DE CIÊNCIAS CONTÁBEIS
Authors: Lima Natália Mendes , Bernardo Rosangela Ferreira , Miranda Gilberto José , Medeiros Cintia Rodrigues de Oliveira
Published: October 2021

Os escândalos envolvendo fraudes corporativas por meio de manipulações contábeis cresceram visivelmente nas últimas décadas. Essas práticas, que representam prejuízos na ordem dos trilhões de dólares, requerem, por vezes, o conhecimento e a participação de contadores, o que leva ao questionamento sobre como esse tema é tratado no ensino superior da categoria profissional. Nesse sentido, o objetivo geral deste artigo é identificar se o tema “fraudes corporativas” está inserido nos currículos dos cursos de Ciências Contábeis. O método de procedimento é a pesquisa documental, sendo realizada análise dos currículos, ementas e/ou programas selecionados e obtidos. A amostra é composta pelas graduações em Ciências Contábeis, das Universidades Públicas da região Sudeste do Brasil, melhores classificadas no ENADE (Exame Nacional de Desempenho de Estudantes) 2012 e no Guia do Estudante 2014, totalizando 15 cursos e 79 disciplinas para análise. Os resultados encontrados demonstram uma ínfima presença do tema nos currículos, sendo identificados alguns conteúdos em disciplinas correlatas, como auditoria, perícia, controladoria e ética. Não foram identificadas disciplinas obrigatórias específicas sobre fraudes, sendo encontrada apenas uma disciplina optativa que trata exclusivamente do assunto.Palavras-chave: Fraudes Corporativas. Ensino em Ciências Contábeis. Formação Profissional.
ANÁLISE DE CUSTOS E DA AGREGAÇÃO DE VALOR EM UMA GRANJA DE SUÍNOS LOCALIZADA NA REGIÃO OESTE DO ESTADO DE SANTA CATARINA
Authors: Engelage Emanuele , Zanin Antonio , Mazzioni Sady , Moura Geovanne Dias de
Published: October 2021

O estudo objetivou analisar os custos e a agregação de valor em uma granja de suínos localizada na Região Oeste do Estado de Santa Catarina, que atua como Unidade Produtora de Leitões (UPL) no sistema por comodato. A relevância do estudo consistiu em verificar se a modalidade praticada era vantajosa tanto ao suinocultor quanto à agroindústria integradora. Para tal, foram identificados os custos e os resultados econômicos no ano de 2014, para ambas as partes e, após, confrontados com os custos médios na modalidade comodato e independente, divulgados pela CONAB, bem como, com a cotação de preço de mercado do suíno vivo na data da pesquisa. Os resultados indicaram que, para a agroindústria, a modalidade por comodato proporcionou melhores resultados, com significativa redução dos custos. Porém, para o suinocultor, os resultados foram mais expressivos na modalidade independente. Constatou-se também uma variação considerável entre os valores de custos médios divulgados pela CONAB e os valores encontrados na propriedade analisada, o que ressalta a importância do conhecimento e gerenciamento de custos como ferramenta para tomada de decisão também no meio rural.Palavras-chave: Custos. Agregação de Valor. Granja de suínos. Região Oeste do Estado de Santa Catarina.
UM ESTUDO SOBRE AS PRÁTICAS DE AVALIAÇÃO DE EMPRESAS PELOS CONTADORES CADASTRADOS NA ASSOCIAÇÃO DE PERITOS JUDICIAIS DO ESTADO DE PERNAMBUCO - APJEP
Authors: Ferreira Gleidson Ramos , Sá Elanuza Gracielly Lira , Lima Adilson Celestino de
Published: October 2021

O presente estudo teve como objetivo analisar quais os métodos mais comuns utilizados pelos Contadores cadastrados na Associação de Peritos Judiciais do Estado de Pernambuco quando da avaliação de empresas. A pesquisa foi realizada com Contadores associados à APJEP por meio de questionário semiestruturado divididos em duas partes. A primeira parte tratou das características profissionais dos contadores respondentes, já a segunda abordou as propriedades do trabalho contábil do profissional em relação às especificidades na avaliação das empresas. Foram enviados 86 questionários via e-mail, sendo obtidas 5 respostas. Em relação aos seus objetivos, a pesquisa é de caráter exploratório. Quanto aos procedimentos, é predominantemente quantitativo, pois houve tanto quantificações na coleta de informações quanto análises aprofundadas em relação ao fenômeno estudado. Os dados utilizados neste trabalho foram obtidos em uma pesquisa quantitativa, sendo os números dispostos através das percentagens e apresentados para traduzir as informações de forma qualitativa. Para análise de dados deste artigo e tabulações das informações em tabelas, foi utilizada como ferramenta de apoio a Microsoft Office Excel 2007. Os Contadores pesquisados foram em sua maioria homens, metade deles possuem especialização e apenas dois com Mestrado. Foi possível concluir que os Contadores mostram o baixo nível de confiabilidade da informação contábil, e também a dificuldade em estimar valores subjetivos. Constatou-se, ainda, que os métodos de avaliação de empresas mais utilizados pelos profissionais da contabilidade associados à APJEP foram nesta ordem o método baseado no fluxo de Caixa e o Método baseado no Balanço Patrimonial.
COMPORTAMENTO DECISÓRIO DOS CONTADORES SOB A PERSPECTIVA DA TEORIA DO PROSPECTO
Authors: Pereira Ivone Vieira , Silva Cesar Augusto Tibúrcio , Tavares Junior Ednilto Pereira
Published: October 2021

Esta pesquisa analisa elementos fundamentais de finanças comportamentais e, utiliza a Teoria do Prospecto, desenvolvida por Tversky e Kahneman (1979) para identificar se os contadores apresentam o efeito certeza, reflexão e isolamento. Para este estudo de natureza descritiva, aplicou-se um questionário constituído de 15 perguntas fechadas, onde os participantes deveriam tomar uma decisão acerca dos prospectos apresentados. O instrumento de coleta de dados foi enviado para 310 profissionais da área de contabilidade, administração e economia. Houve retorno de 145 respondentes, sendo que 65% dos respondentes eram contadores. Através da estatística descritiva e do teste Qui-quadrado, de aderência e independência, o estudo revelou que o gênero e a formação influenciam na frequência dos prospectos, onde em determinadas situações, as mulheres e os contadores mostram-se mais avessos ao risco, além de denotar que a amostra brasileira indica a existência dos vieses certeza, reflexão e isolamento encontrados pela amostra original de Kahneman e Tversky, o que fortalece as inferências de que os aspectos comportamentais podem influenciar as escolhas dos indivíduos.
AVALIAÇÃO DOS EFEITOS DA CRISE ECONÔMICA-POLÍTICA-ÉTICA NAS FINANÇAS PÚBLICAS DO BRASIL
Authors: Matias-Pereira José
Published: October 2021

Este artigo tem como objetivo principal avaliar como as variáveis economia, política e corrupção interagiram e contribuíram para a desorganização da economia brasileira, em especial, das finanças públicas. Trata-se de um artigo-ensaio, apoiado nas Teorias das Finanças Públicas, Contabilidade Pública e Neoinstitucional, cujas discussões estão baseadas em três pilares: economia, política e corrupção. As bases de dados de economia foram obtidas nos relatórios das principais instituições multilaterais e nacionais brasileiras, em especial, as variáveis econômicas mais relevantes como: desempenho da economia, nível de emprego e inflação. Os resultados das discussões e análises confirmam que a crise política e a desestruturação da economia, agravado pela corrupção institucionalizada, impactou negativamente na gestão pública. Conclui-se que, as medidas econômicas equivocadas adotadas nos últimos anos, notadamente no período de 2011 a 2016, provocaram a queda no desempenho da economia, e por decorrência, desestruturou as finanças públicas. Essa desorganização das contas públicas impôs a necessidade de um novo regime fiscal para o Brasil.
TRANSPARÊNCIA NA GESTÃO PÚBLICA: UM ESTUDO DO ATENDIMENTO DOS MUNICÍPIOS DO ESTADO RIO GRANDE DO NORTE A LEI COMPLEMENTAR Nº 131/2009
Authors: Da Costa Barros Célio , Da Costa Barros Filipe Machado , Viana de Souza Fábia Jaiany , Monteiro Batista Edimilson , De Barros Câmara Renata Paes
Published: October 2021

A Lei Complementar nº 131/2009 fixou prazos para que fossem criados portais de transparência que permitissem o pleno conhecimento e acompanhamento dos cidadãos do real destino dos recursos públicos. Esta pesquisa tem como objetivo verificar o atendimento dos municípios do estado do Rio Grande do Norte (RN) quanto à implantação da transparência municipal estabelecida na LC nº 131/2009. A pesquisa foi desenvolvida a partir de duas linhas investigatórias, apresentando dois momentos distintos para a situação de atendimento a LC nº 131/2009: a primeira baseada na pesquisa realizada pelo Ministério Público Estadual do Rio Grande do Norte e a segunda foi elaborada pelos autores nos sites dos municípios. A amostra do estudo compreendeu os 167 municípios que constituem o estado do RN. Os resultados revelam que em 2015 existiam 138 (82,63%) sites oficiais, 108 (64,68%) Portais da Transparência e 52 (31,14%) municípios do Rio Grande do Norte que disponibilizaram sua execução orçamentária e financeira. No ano de 2016, identificou-se 127 (76,04%) sites oficiais, 129 (77,24%) Portais da Transparência e 80 (47,90%) municípios que disponibilizaram sua execução orçamentária e financeira. Conclui-se que houve um acréscimo de 28 municípios que passaram a divulgar seus dados nos Portais de Transparência, o que mostra uma evolução de 16,77%, em relação ao exercício de 2015, o que pode ser considerada uma evolução tímida, uma vez que 87 (52,10%) dos municípios deixaram de cumprir em 2016 a LC nº131/2009.
“NO MATO DAS MANGABEIRAS”: POR UMA ETNOGRAFIA DA DURAÇÃO NA CONSTRUÇÃO DO DOCUMENTÁRIO “NO MATO DAS MANGABEIRAS”: FOR AN ETHNOGRAPHY OF THE DURATION IN THE DOCUMENTARY CONSTRUCTION
Authors: Coradini Lisabete , Pavan Maria Angela
Published: October 2021

Este artigo é o resultado de um processo de produção do documentário sobre as catadorasde mangaba em Natal/RN, entre 2013 e 2014. Para realizá-lo, imergimos navida das catadoras e suas lógicas de tempo e espaço no ambiente de coleta e tambémonde moram. Compreendemos que há uma diferença grande quando usamos o audiovisual.A lente necessita de uma ampliação para reconhecimento das pessoas. Destaforma entendemos que o audiovisual permite uma relação intensa, que possibilita nosaprofundarmos na vida das pessoas. Pretendemos, a partir deste artigo, um exercíciode compreender a etnografi a da duração na construção do audiovisual . Discorreremosnas teorias da história de vida, história oral, antropologia visual e na comunicação. Pararealizar este estudo, buscamos produções de documentário que utilizam a etnografi a daduração para a realização de produções audiovisuais. Ao longo do trabalho deste documentário,desenvolvemos uma metodologia baseada na etnografi a da duração. Parainiciar esta refl exão, utilizamos teóricos coo Grau (2002) e Eckert (2014).
O CASO ADELIR E O MOVIMENTO PELA HUMANIZAÇÃO DO PARTO: REFLEXÕES SOBRE VIOLÊNCIA, PODER E DIREITO THE COURT CASE OF ADELIR AND THE HUMANIZATION OF CHILDBIRTH MOVEMENT: REFLECTIONS ON VIOLENCE, POWER AND RIGHTS
Authors: Simas Raquel , Mendonça Sara Souza
Published: October 2021

A partir do caso de Adelir Góes, mulher que foi obrigada pela Justiça, em 2014, a sersubmetida a uma cesárea após o deferimento de uma medida liminar proposta pela médicaque a havia atendido, pretendemos abordar as apropriações e embates que ocorrementre o Movimento pela Humanização do Parto e do Nascimento e o sistema jurídicobrasileiro. Se, por um lado, as agentes do Movimento pela Humanização buscam legitimarsuas demandas e para isto se empenham na criação de uma lei que regulamente epuna a violência obstétrica e acionam o Judiciário para serem reparadas pelas agressõessofridas; por outro, tanto o saber médico quanto o saber jurídico não estão destacadosdas relações de poder na sociedade e, desta forma, o corpo da mulher é tutelado, principalmente,durante a gestação. O caso Adelir revela algumas dimensões do défi cit decidadania no país. O acesso aos direitos reprodutivos ocorre na perspectiva do modelohegemônico obstétrico pautado pela internação e medicalização do parto, controle analisadopela teoria foucaultiana. O Movimento pela Humanização do Parto vem defendermudanças na assistência obstétrica, buscando o direito ao reconhecimento da distinçãode suas demandas com relação ao modelo tradicional de atendimento que se pretendeuniversalizar. Os procedimentos hospitalares padronizados, ordenados por uma lógicade individualismo do tipo igualitário, entram em confl ito com as demandas específi casdeste grupo de mulheres, gerando uma agressão, que mais do que um insulto moral, éconsiderada uma violência.