bluuebunny/crossref_metadata_2025 huggingface dataset:
Sharing Economy Platforms in Georgia: Digital Trust, Loyalty and Satisfaction
Authors: Zhghenti Tsotne , Gedenidze Giorgi
Published: July 2022

The presented paper discusses the complex processes and challenges of the modern world, which are directly related to the development of sharing economy business models in digital platforms. It also explains the main features of the concept and describes the peer-to-peer effects globally and in the context of local cases in Georgia. Georgia is a developing country where the digital trust-forming process has started within the last few years. The COVID-19 pandemic has influenced digital business by increasing transactions over the Internet, which creates enormous opportunities for platforms from the sharing economy. The paper focuses on two areas: the problems of involvement in the sharing economy and the obstacles that directly or indirectly hinder the entities participating in the sharing economy. The research concentrates on consumer experiences and the prospects for developing the current model of the economy even more in future. The combination of consumer values is a dilemma that needs exploration to ensure the successful functioning of sharing economy services. Therefore, research outcomes fill the literature gap related to consumer behaviour on the local sharing economy digital platforms. In order to better understand consumer behavioural characteristics, this study examines motivational factors (technical, customer, trust-based) that individually influence satisfaction and the intention to use a platform in a peer-to-peer (P2P) accommodation again. Based on relevant literature and an online survey of 259 questionnaire respondents, who actively use sharing services locally in Georgia, this study confirms that technical prepositions, consumer values attributes and platform trust-based characteristics are positively associated with customer satisfaction and loyalty. Furthermore, the analysis revealed that satisfaction positively correlates with future intentions mediated simultaneously by the above-mentioned factors. The research findings can be developed in future academic research to study the digital trust-building process and analyse the complex nature of the sharing economy markets.
On The Intellectual Property Rights of Academic Researchers: A Case Study
Authors: Tehrani Fleur T.
Published: July 2022

This paper is a case study of an academic inventor who has tried to defend her patent rights against a major manufacturer of intensive care unit (ICU) ventilators, Hamilton Medical. In late 2019, the patentee started her litigation battle with the manufacturer in a United Kingdom (UK)
court that proclaimed to be a low-cost court focused on intellectual property cases. The manufacturer, which has signed hundreds of millions of dollars of contracts in the U. S. and European countries in the past few years due to the COVID pandemic, was marketing its advanced system in Europe
but not in the U. S. due to the regulatory problems. Despite this fact, the manufacturer filed an inter partes review of the U. S. counterpart of the UK patent, and the academic inventor had to fight a major legal battle over her patents in two countries simultaneously. This case study highlights
the difficulties faced by individual academic re- searchers who assert their patent rights in a system that is tailored to fit big corporations and wealthy manufacturers.
THE EFFECT OF CORPORATE GOVERNANCE, CASH FLOW, AND DIVIDEND POLICY ON COMPANY PERFORMANCE WITH FAMILY OWNERSHIP AS MODERATING VARIABLES ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE
Authors: Christian Alvin , Dewi Kartika
Published: July 2022

The purpose of this research is to examine the effect of corporate governance, cash flow, and dividend policy on firm performance in manufacturing companies listed on Indonesia Stock Exchange period of 2016 – 2020. This research uses firm age as a control variable and family ownership as a moderating variable. The technique for the quantitative data uses a statistical tool, i.e. Moderated Regression Analysis (MRA). The results shows that cash flow has a positive effect on firm performance. Meanwhile, corporate governance, and dividend policy have no effect on firm performance the implication is the members of corporate governance may come from non-family members or majority are non-family member so the family can not force regulation as well as dividend policy. Then family ownership is able to strengthen the relationship between corporate governance on firm performance since family members can enforce regulations and procedures. However, family ownership is not able to strengthen or weaken the relationship between cash flow, and dividend policy on firm performance because cash flow and dividend policy are based on company’s daily operation.
THE EFFECT OF ENVIRONMENTAL INVESTMENT AND FIRM ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA
Authors: Nani Dhiona Ayu , Safitri Vera Apri Dina , Lindrianasari Lindrianasari
Published: July 2022

This study examines the effect of environmental investment and firm environmental performance on firm value. The method used is a quantitative method with secondary data. This study used panel data from firms' financial statements sensitive to environmental issues. The sample was companies sensitive to environmental issues, such as mining, plantation, and manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The results of this study indicate that investment in the environmental sector and firm environmental performance have a positive but not significant effect on firm value. This result shows that the investment in environmental conservation conducted by companies was effective for improving the firm value but not significant; this is because the investment in the environmental sector companies spend in Indonesia is still minimal. The results of this study also show that environmental performance has a positive but insignificant effect; this is because, based on existing data, not many companies in Indonesia have received gold and green ratings. The implications of this study are (a) the company's efforts in preserving the environment because their business activities are not only beneficial for the surrounding society, but this will improve the firm's environmental performance and sustainability, and (b) investment in the environmental sector is essential for companies to achieve good environmental performance, and (c) for accounting standard setters (IAI) and the Government, more binding rules are needed for companies to disclose the costs of environmental conservation.
THE EFFECTS OF GLOBAL PANDEMIC ON STOCK LIQUIDITY IN THE NIGERIAN STOCK EXCHANGE
Authors: Fakunmoju Segun , Jegede Charles , Ajuzie Oluchi
Published: July 2022

Stock liquidity plays important role in investors’ participation in any nation’s stock market. The global pandemic shock created market illiquidity especially among developing stock market like Nigerian stock market. However, the emergence of global pandemic via COVID-19 pandemic triggered declined market turnover (stock liquidity) which in turn created lack of confidence among stock investors in Nigeria. This study therefore examined the effects of Global pandemic on stock liquidity in the Nigerian stock market using stock turnover and COVID-19 pandemic as measure for stock market liquidity and global pandemic. The study employed expost facto research design using weekly data of both corona-virus pandemic and stock market turnover within the period of March, 2019 to February, 2022. The study employed Exponential GARCH (EGARCH) model and found a considerable negative consequence of Global Pandemic (Covid-19) on stock liquidity, implying that corona-virus pandemic has brought bad information (bad news) which deteriorate the liquidity in the stock exchange market. The study concluded that COVID-19 pandemic shock reduces stock liquidity in Nigerian stock exchange market. The study however recommended that government should put in place more palliative policies such as tax incentive and lowest interest rate on loan to individual and institutional investors which will cushion effect of COVID-19 pandemic and increase investors’ participation in the Nigerian stock market. Also, Nigeria stock market regulators should put in place sound measures that will enhance availability of stock information so as to arouse the interest more and new investors to the Nigerian Stock Market.
Development and Quality Evaluation of Quick-Frozen Fruit-and-Berry Desserts
Authors: Guseynova Batuch , Asabutaev Islam , Daudova Tatyana
Published: July 2022

New functional foods based on local vegetal raw materials can accelerate the implementation of the Strategy for Improving Food Quality in the Russian Federation through 2030. The present research aimed at developing formulations and technology for new functional quick-frozen fruit-and-berry desserts.

The study featured four dessert mixes: apricot-persimmon-buckthorn, apricot-feijoa-sloeberry, apricot-persimmon-cornel, and apricot-feijoa-currant. The quality of the finished products was evaluated using conventional methods according to the mass concentration of sugars, solids, pectin, titrated acids, vitamin C, β-carotene, and minerals. The desserts were tested for toxic elements based on the atomic absorption method. The microbiological safety parameters were determined after six months of refrigeration storage (t = –18°C) using standard methods.

The physicochemical data made it possible to design formulations where all components complemented each other’s beneficial properties. To stabilize the quality and obtain the optimal structural and mechanical properties, the formulations were completed with a sugar-pectin solution (380 g per 1 kg) with 30% sugar and 1.3% pectin. The mass concentration of some biologically active substances made the desserts functional: 250 g of each product satisfied the daily intake of pectin substances by 51.9–61.3%, vitamin C – by 42.9–123.4%, β-carotene – by 22.5–47.5%, iron – by 8.9–20.5%, and iodine – by 13.3–30.0%.

The new quick-frozen functional fruit-and-berry desserts proved to have advanced organoleptic indices and met the safety requirements provided by Technical Regulations of Customs Union TR TC 021/2011.
Diet of the Gray Partridge (Perdix perdix L.) in the Central Ciscaucasia
Authors: Kaledin Anatoly , Malovichko Lyubov΄ , Rezanov Aleksandr , Drozdova Lyudmila
Published: July 2022

The gray partridge (Perdix perdix L.) is a commercial bird species of the Central Ciscaucasia. In the steppe regions, these birds are found in cultivated gardens, vineyards, green belts along agricultural fields, roads, and railways, etc. The research objective was to study and analyze the diet of the gray partridge in different seasons in the Stavropol Region.

The study featured the food spectrum consumed by the gray partridge based on the contents of 42 stomachs and 26 crops of birds caught by hunters and hit by vehicles in various Stavropol biotopes in 2008–2021.

Gray partridges are phytophages, which means they feed mostly on plants and, to a lesser extent, on animals. Their autumn and winter diet includes green mass and wheat grains, seeds of cultivated and wild plants, and insect larvae. The gray partridge prefers weedy herbaceous plants: Polygonum aviculare, Echinochloa crus-galli, Amaranthus retroflexus, Chenopodium album, and Setaria viridis.

The data obtained can be used to assess food resources of commercial bird species, in gray partridge conservation projects, and winter feeding of birds.
Multicomponent Composites of Cyclodextrin Nanocomplexes with Biologically Active Substances for Functional Foods
Authors: Kurchenko Vladimir , Halavach Tatsiana , Sushynskaya Natalia , Tarun Ekaterina , Dudchik Natalia , Tsygankow Vasili , Evdokimov Ivan , Lodygin Aleksei
Published: July 2022

Enzymatic protein hydrolysates of milk are used as a protein component of functional foods intended for children, athletes, and senior citizens. They are easy to absorb and possess hypoallergenic, antioxidant, antimicrobial, and antimutagenic properties. However, the peptides in their composition have a bitter taste, which limits the use of milk protein hydrolysates in food industry. Functional foods are often fortified with fat-soluble vitamins and other hydrophobic ingredients. They require multicomponent compositions that contain both hydrophilic and hydrophobic compounds. Complexes of β-cyclodextrins with peptides of whey protein hydrolyzates and fat-soluble vitamins can solve this problem.

The present research featured nanocomplexes of β-cyclodextrins with whey peptides and their multicomponent mixes with vitamins D3 and A. The methodology involved HPLC-MS, electrophoresis, thermogravimetry, and fluorimetry.

The obtained clathrates were used to develop new multicomponent compositions for functional nutrition. The article introduces a new production method for hypoallergenic peptide fractions with a molecular weight of 300–1500 Da from enzymatic whey protein hydrolyzates. The obtained peptides contained 6–14 amino acid residues and demonstrated hypoallergenic properties because they contained no antigenic determinants capable of causing IgE synthesis. The complexes of inclusion contained hydrolyzate peptides of dairy proteins and fat-soluble vitamins A and D3. The research revealed some antioxidant and antimutagenic properties, as well as the toxicological and hygienic profile of the clathrates. The resulting peptide clathrates had a less bitter taste. The inclusion complexes of fat-soluble vitamins D3:β-cyclodextrins, and A:β-cyclodextrins could be converted from an olive oil solution into a soluble powder. 100 g of the multicomponent composite contained 47.0 g of whey protein hydrolyzate of low molecular weight fraction peptides, 1.06 mg of vitamin D3 (42 500 IU), 3.44 mg of vitamin A (10 000 IU), and 1.54 g of olive oil. The article also describes the structural and functional properties of the inclusion complexes. Nanocomplexes of whey protein hydrolyzate of low molecular weight fraction peptides:β-cyclodextrins, D3:β-cyclodextrins, and A:β-cyclodextrins and their multicomponent composite were tested for toxicological and hygienic properties using Tetrahymena pyriformis. They appeared to belong to the 5th hazard class in terms of the average lethal dose (non-hazardous substances).

The obtained powder forms of fat-soluble vitamins and peptides are easily dosed and can be used to design new functional foods.
Traditional and Innovative Uses of Ultraviolet Treatment in the Dairy Industry
Authors: Riazantseva Ksenia , Sherstneva Natalia
Published: July 2022

Traditional heat treatment methods are an integral part of the dairy industry. However, non-thermal methods ensure microbiological safety while preserving nutritional value of the dairy product, as well as improving its technological properties. The article reviews scientific and technical publications on ultraviolet (UV) treatment and its effect on the structure and properties of milk proteins and technological indicators of dairy products.

The review includes English and Russian articles published in Scopus, Web of Science, Elsevier, ResearchGate, and Elibrary databases in 2004–2021.

Most publications focus on maintaining the microbiological safety of milk and dairy products. Depending on the radiation dose, UV treatment was reported to cause denaturation and aggregation of milk proteins, followed by new cross-links. Conformational changes improve the functional properties of milk proteins, which makes them valuable food ingredients of film coatings and fermented milk products.

Electromagnetic treatment polymerizes whey proteins. This property can be used to produce strong film coatings with low vapor permeability. In fermented milk production, UV radiation improves such technological properties of yogurt as viscosity and water-holding capacity. The effect of electromagnetic waves on animal proteins and dairy products remains an understudied area of advanced research.
Assessment of heavy metal levels in an urban river in the Philippines using an unconstrained ordination- and GIS-based approach: evidence of the return of past pollution after the 2013 Typhoon Haiyan (Yolanda)
Authors: Deocaris Custer Calingasan , Diwa Reymar Ratonel , Tucio Princess Barreo
Published: July 2022

Assessment of urban river sediment quality is paramount to understanding the impacts of urbanization on aquatic ecosystems and public health. The study evaluated the health impacts and sources of heavy metal pollutants in the Mangonbangon river, Tacloban City. With the abundance of heavy metal contaminants in the river sediment (Fe>Mn>Zn>Cu>Cr>Ni>Co), Hazard indices (HIs) ranged from 0.04 to 0.10 for adults and 0.31 to 0.90 for children suggesting little or no non-carcinogenic effects to the population. Lifetime cancer risk (LCR) is below the tolerable threshold of 10−4, with Co contributing 61% of the cancer risk. Using unconstrained ordination and the GIS-based method (UOGM), we showed two non-multidimensional scaling groups of pollutants distributed based on dwelling density, presence of informal settlers, and types of activity at the sample sites. Given that sampling was performed three years after the city-wide destruction by Typhoon Haiyan (Yolanda), our analysis indicates the return of anthropogenic activities and pollution-related health problems in Tacloban. Our results reinforce the urgent need for proper river management and economic zoning to help curb the rapidly growing heavy metal pollution problem at its earliest stage.
Phosphate drinking water softeners promote Legionella growth
Authors: Jereb Gregor , Eržen Ivan , Oder Martina , Poljšak Borut
Published: July 2022

Phosphate-based drinking water softeners are commonly used to prevent scale formation in drinking water distribution infrastructure. The main reason for drinking water softening is primarily economic (protection of pipes and extension of equipment life), while the health aspect of such treatment is usually neglected. The aim of this work is to investigate the effects of phosphate-based drinking water softeners on growth stimulation of Legionella pneumophila. Bacterial growth was observed at two different phosphate concentrations. On average, an increase in growth of 1.19–1.28 log CFU/mL was observed in selected samples with added phosphates compared with the control. The results of the in vitro experiment confirmed that the added phosphates stimulate the growth of L. pneumophila; growth stimulation could therefore be expected in drinking water distribution systems (DWDS) when phosphates are used as well. The availability of phosphorus in DWDS may be a crucial limiting factor for biofouling control. Consequently, phosphate-based chemicals for drinking water should be avoided or used with prudence, especially in drinking water with high concentrations of other nutrients.
Influência dos níveis operacionais de governança corporativa no gerenciamento de resultado em empresas listadas na B3
Authors: Oliveira Trocz Pedro Junior , Zanchet Aládio , Dall Asta Denis , Fiirst Clóvis
Published: July 2022

Objetivo: Analisar a influência dos níveis operacionais de governança corporativa no gerenciamento de resultado em empresas listadas na B3.

Metodologia: Foi adotada uma pesquisa descritiva com procedimento documental e abordagem quantitativa. A amostra foi composta de 207 empresas listadas na B3 que estão classificadas nos níveis operacionais de governança corporativa. Os dados foram coletados através da Economática® no período de 2013 a 2018 e, posteriormente, foi empregado o modelo desenvolvido por Kang e Sivaramakrishnan (1995). Para estimar o gerenciamento de resultado foram utilizados os softwares SPSS, LhStat e Excel.

Resultados: Os resultados mostram que no aspecto de gerenciamento de resultado não há uma tendência ou uma linha evolutiva que os segmentos que exigem maiores padrões de governança corporativa, as empresas tenham escolhas contábeis de gerenciar menos resultado, ou, que nos segmentos com menores exigências de governança corporativa, as empresas tenham escolhas contábeis de gerenciar mais resultado. Afinal, os níveis operacionais que possuem os melhores conceitos de governança corporativa não influenciam negativamente na prática de gerenciamento de resultado, bem como, os níveis operacionais que não dispõem dos melhores conceitos, não influenciam positivamente na prática de gerenciamento de resultado.

Contribuições do estudo: O estudo trouxe contribuições para o âmbito corporativo, ao abordar a relevância da governança como mecanismo de transparência na prestação de contas das companhias no aspecto de gerenciamento de resultado. Isso possibilita aos usuários inferirem sobre a qualidade da informação contábil divulgada pela B3. Do mesmo modo, contribuições no âmbito acadêmico ao analisar as escolhas contábeis diretamente das demonstrações contábeis das empresas, ocasionando aproximação da teoria discutida na academia com a realidade das organizações.
Responsabilidade social corporativa e o ciclo de vida das empresas brasileiras
Authors: Freire Maria Macileya Azevedo , Prudêncio Priscila de Azevedo , Lima Jane Elly Nunes da Costa
Published: July 2022

Objetivo: Analisar a influência do ciclo de vida organizacional no desempenho em Responsabilidade Social Corporativa de empresas brasileiras.

Metodologia: Foram estudadas as organizações que estão listadas na B3 e apresentam informações no banco de dados da CSRHub e do Economatica®, no período de 2014 a 2018. A análise dos dados se deu por meio de estatística descritiva e regressão linear múltipla.

Resultados: Os resultados da pesquisa indicam que o estágio de vida turbulência influencia negativamente as ações de RSC. Enquanto os estágios de nascimento, crescimento, maturidade e declínio não foram estatisticamente significantes. O estágio de turbulência representa um momento difícil para a empresa, marcado pela diminuição de vendas e lucratividade, tal fato pode comprometer os recursos disponíveis para financiar os investimentos em RSC.

Contribuições do estudo: A discursão e resultados do estudo avançam no conhecimento de quais fatores antecedentes, como o ciclo de vida das empresas, são capazes de influenciar o engajamento das empresas em RSC. Além disso, a relação entre RSC e o ciclo de vida ainda é pouco explorada na literatura brasileira, o estudo desse relacionamento pode trazer relevantes contribuições ao apresentar o modo que as empresas se comportam diante de restrições de recursos.
Gastos públicos e desenvolvimento humano nos municípios do Brasil
Authors: Sousa Rossana Guerra , Santos Leandro da Costa , Cavalcanti Rebeca Silva , Queiroz Dimas Barreto
Published: July 2022

Objetivo: Este estudo examina a relação entre a estrutura de composição dos gastos nos governos municipais do Brasil e o desenvolvimento humano local no período de 2005 a 2016.

Metodologia: Foi utilizado um teste de hipótese para analisar a relação entre os gastos públicos nos municípios, que foram categorizados de acordo com seus Índices de Gastos (IG) e o Índice Firjan de Desenvolvimento Municipal (IFDM), proxy utilizada para o desenvolvimento humano, baseado no conceito proposto por Sen (1999). Para tanto, foram utilizados dados de todos os 5.570 municípios brasileiros, tratados em forma agregada com a utilização de análise em Painel de Dados e com Regressão Quantílica para abordar de maneira mais abrangente a heterogeneidade dos municípios.

Resultados: Os resultados permitem inferir que para a amostra estudada as mudanças na composição do gasto público não produziram uma melhora significativa no bem-estar da população. Evidencia-se ainda que apesar da manutenção das políticas de cunho social por forte regulação do governo central, os gastos, ainda que crescentes nestas áreas, não vêm produzindo os efeitos desejados na melhoria dos indicadores de bem-estar da população.

Contribuições do Estudo: Esta pesquisa contribui para a academia e a sociedade, pois evidencia que, para que os municípios brasileiros deem passos efetivos rumo ao crescimento e aos indicadores de desenvolvimento humano sustentável de forma mais incisiva, a hegemonização da política de gastos públicos requer ajustes. Esses ajustes poderiam levar em consideração as condições idiossincráticas das diferentes etapas do desenvolvimento humano nos municípios.
A relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar
Authors: Teixeira Rudolph Fabiano Alves Pedroza , Macedo Marcelo Álvaro da Silva , Santos Odilanei Morais dos
Published: July 2022

Objetivo: Analisar a relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar (OPS), com base em indicadores econômico-financeiros. Para tanto, foram avaliados indicadores operacionais, de liquidez, rentabilidade, estrutura de capital, além da influência exercida pelo tamanho e o tipo de operadora sobre a pontuação do Índice de Desempenho da Saúde Suplementar (IDSS), que é uma proxy para o desempenho das OPS.
Metodologia: Primeiramente foi realizada uma Análise Fatorial em 18 indicadores econômico-financeiros de 568 OPS, que resultaram em cinco fatores (operacional, liquidez, rentabilidade, estrutura de capital e tamanho). Por fim, foi elaborado um modelo em que se aplicou regressões por Mínimos Quadrados Ordinários (MQO) e TOBIT para explicar o IDSS, como função dos cinco fatores calculados mais quatro variáveis dummies para os tipos de OPS.
Resultados: Os resultados mostraram que os dados e indicadores econômico-financeiros das OPS são relevantes em conjunto para explicar o IDSS, indicando que a informação contábil possui capacidade de retratar aspectos do setor de saúde suplementar, que vão além da dimensão puramente financeira.
Contribuições do Estudo: O estudo contribui com a literatura ao trazer fortes indícios de que as informações contábeis das OPS são importantes para explicar parcela do ambiente econômico da saúde suplementar, superando em mais de duas vezes seu próprio conteúdo informacional contido no IDSS, o que evidencia a utilidade e a relevância de tais informações para os usuários das OPS.
VaR histórico como ferramenta de avaliação da diversificação de fundo de ações
Authors: Oliveira Victor Amancio de , Antônio Rafael Moreira , Gatsios Rafael Confetti
Published: July 2022

Objetivo: o objetivo do presente estudo e? avaliar a potencial perda máxima em carteiras de investimentos mais concentradas e carteiras mais diversificadas utilizando como ferramenta para o controle e gerenciamento do risco de mercado, o cálculo do VaR. Para isso, o estudo se propôs a responder a seguinte questão de pesquisa: “Os fundos de ações mais diversificados apresentam menor risco?”.
Metodologia: o modelo de simulação histórica foi aplicado, considerando sete carteiras de fundos de investimentos em ações (FIAs) e 493 retornos diários, sob o nível de confiança de 95%.
Resultados: os resultados indicaram que a perda máxima esperada é superior em carteiras mais concentradas. Portanto, a estratégia de diversificação auxiliou na redução do risco e é um instrumento importante a ser considerado em um portfólio de ações.
Contribuições do Estudo: a contribuição central do estudo é a de fornecer subsídios para investidores e gestores de recursos ao passo em que traz uma simulação e uma aplicação prática do VaR na análise da diversificação das carteiras dos fundos de investimentos em ações.
Fatores contingenciais relacionados aos investimentos em pesquisa e desenvolvimento
Authors: Mattiello Vaine Maria Folle , Kruger Silvana Dalmutt , Zanin Antonio , Magro Cristian Bau Dal
Published: July 2022

Objetivo: O estudo tem por objetivo analisar os fatores contingenciais associados a decisões para investimentos em P&D em empresas familiares e não-familiares.
Metodologia: A pesquisa foi realizada por meio de levantamento, sendo a amostra composta por 47 empresas do ramo industrial localizadas nos Estados da região Sul do Brasil. Das 47 empresas respondentes, 26 são familiares e 21 são caracterizadas como empresas não-familiares. As empresas são observadas a partir das características contingenciais: (i) quanto ao tempo de atividade, (ii) quantidade de colaboradores e (iii) estrutura de gestão – se empresas familiares ou não-familiares, e como tais fatores se relacionam com os investimentos em P&D. A análise foi realizada a partir das técnicas de estatísticas descritivas e de análise por meio do Teste Qui-Quadrado.
Resultados: Os resultados evidenciam significância entre o tempo de atividade das empresas, o número de empregados e a estrutura de gestão, com a percepção de que os investimentos em P&D são necessários para a continuidade dos negócios. Identificou-se que as empresas com maior número de empregados (acima de mil) possuem maior interesse nos investimentos em P&D para a continuidade dos negócios. Empresas com tempo de atividade superior a 50 anos estão mais interessadas nos investimentos em P&D como estratégia de competitividade. A pandemia Covid-19 não interferiu nos investimentos em P&D na maioria das empresas da amostra. De forma geral, os resultados evidenciam que os fatores contingenciais relacionados à estrutura das organizações se relacionam com os investimentos em P&D, tanto nas empresas familiares como nas não-familiares.
Contribuições do Estudo: Os achados sugerem que as empresas familiares (de maior porte e com maior número de funcionários) tendem a investir em P&D, tanto quanto as empresas não-familiares, visando se manterem competitivas. Tais resultados contribuem com reflexões e possibilidades de novos estudos acerca das especificidades das empresas familiares.
Perícia contábil: um panorama de seus profissionais e de suas atividades no Brasil
Authors: Miranda Claudio de Souza , Lima João Paulo Resende de , Marques Mariana Titoto , Pontes Guilherme Luiz Bertoni
Published: July 2022

Objetivo: O presente estudo visa apresentar um panorama do perfil dos profissionais de perícia contábil no Brasil e de suas atividades.
Metodologia: Foi desenvolvida uma pesquisa de levantamento (survey) com 556 peritos cujos dados foram obtidos por meio do Cadastro Nacional de Peritos (CNPC), de todas regiões do Brasil. A pesquisa teve enfoque quali-quanti, ao analisar os dados do questionário, bem como as declarações efetudas pelos profissionais.
Resultados: O perito contador brasileiro atua, principalmente de forma individual principalmente na esfera judicial, e de forma concentrada nas áreas Financeira, Contábil e Trabalhista. Mais da metade dos profissionais, não tem a perícia como sua atividade profissional principal, e esta é a principal fatia de profissionais que não está satisfeita com os rendimentos que a atividade proporciona. A atuação profissional se da principalmente por meio perícias judiciais e de apuração de cálculos, principalmente em perícias financeiras, contábeis e trabalhistas. Entre os principais problemas enfrentados pelos peritos está a falta de apoio dos conselhos de classe para o desenvolvimento e defesa da atividade e a dificuldade de compreensão do processo de nomeação dos peritos, que não foi resolvida com a implantação do CNPC. Os peritos, de maneira geral, acreditam que a atividade é pouco valorizada nas universidades, e que os estudantes aprendem pouco sobre ela no curso de graduação.
Contribuições do estudo: Os  resultados  contribuem  para  a  literatura  visto não haver  estudos que avaliem de forma ampla a profissão de perito contador no Brasil, tanto no contexto de seu perfil quanto de suas atividades. E no que se refere ao aspecto prático, os dados do estudo fornecem subsídios para que órgãos de classe, associações e o sistema judiciário possam melhorar aspectos do trabalho e da valorização do períto no Brasil.
Overconfidence and audit fees: does the fiscal council influence this relationship?
Authors: Santana Júnior Jorge Luiz De , Sena Thiago Rios
Published: July 2022

Purpose: This study aims to investigate the role of fiscal council as a mechanism capable of changing the manager's ability to influence audit fees.

Methodology: 231 observations of publicly-held companies that traded their shares on [B]³ in 2017 were analyzed. To investigate the relationship object of this study, an analysis was performed using multiple linear regression with the OLS estimator.

Results: In the analyzed sample, it was identified that managers' overconfidence increases audit costs, which is consistent with the argument that managers' overconfidence can increase the risk of material error. However, possibly due to characteristics of the emerging environment or different levels of efficiency of the fiscal council, it was not possible to confirm the hypothesis that the fiscal council exerts a significant influence on the relationship between manager overconfidence and audit fees.

Study Contributions: In the empirical field, this research provides subsidies for investors and regulators regarding the role of governance mechanisms - more specifically the fiscal council - in the relationship between the auditor and the client. From a theoretical perspective, the accounting literature is added to fill in the existing gap about the consequences of behavioral biases of managers on the audit fees under the moderation of the supervisory board.
Functional and Toxicological Evaluation of MAA-41: A Novel Rationally Designed
Antimicrobial Peptide Using Hybridization and Modification Methods from LL-37
and BMAP-28
Authors: Masadeh Majed , Ayyad Afnan , Haddad Razan , Alsaggar Mohammad , Alzoubi Karem , Alrabadi Nasr
Published: July 2022

Background:

Managing bacterial infections caused by multidrug-resistant (MDR) and biofilmforming
bacteria is a global health concern. Therefore, enormous efforts were directed toward finding potential
alternative antimicrobial agents, such as antimicrobial peptides (AMPs).

Aim:

We aimed to synthesize a novel modified hybrid peptide designed from natural parents’ peptides with enhanced
activity and reduced toxicity profile.

Method:

The MAA-41 revealed a broad-spectrum activity against Gram-positive and Gram-negative bacteria,
including standard and MDR bacterial strains. The concentration against planktonic cells ranged between 10
and 20 μM, with higher potency against Gram-negative bacteria. The MAA-41 displayed potent activity in
eradicating biofilm-forming cells, and the MBECs were equal to the MIC values reported for planktonic cells.
This new peptide exhibited reduced toxicity profiles against erythrocyte cells but not against Vero cells. Combining
MAA-41 peptides with conventional antibiotics improved the antimicrobial activity of the combined
agents. Either synergistic or additive effects were shown as a significant decrease in MIC to 0.25 μM.

Results:

The MAA-41 revealed a broad-spectrum activity against Gram-positive and Gram-negative bacteria,
including standard and MDR bacterial strains. The concentration against planktonic cells ranged between 10
and 20 μM, with higher potency against Gram-negative bacteria. The MAA-41 displayed potent activity in
eradicating biofilm-forming cells, and the MBECs were equal to the MIC values reported for planktonic cells.
This new peptide exhibited reduced toxicity profiles against erythrocyte cells but not against Vero cells. Combining
MAA-41 peptides with conventional antibiotics improved the antimicrobial activity of the combined
agents. Either synergistic or additive effects were shown as a significant decrease in MIC to 0.25 μM.

Conclusion:

This study proposes the validity of a novel peptide (MAA-41) with enhanced antimicrobial activity
and reduced toxicity, especially when used as conventional antibiotic combinations.
Genome-Wide Screening of Differentially Expressed Genes and their
Potential Associations with Aging Dental Pulp Stem Cells
Authors: Ma Xiaocao , Liu Hongchen , Zheng Ying , Dai Yawen , Lingling E. , Zhang Rong , Zhang Shuo
Published: July 2022

Background:

Dental pulp stem cells (DPSCs) refer to a type of stem cells which is characterized by great differentiation potential and is easy to obtain. DPSCs are able to be employed for treating immune diseases and tissue regeneration. However, the differentiation ability exhibited by aging DPSCs is reduced, thereby limiting the application. As speculated by the microarray analysis, different expression of miRNAs might be involved in DPSC senescence, whereas comprehensive transcriptome level detection has been rare.

Objective and Methods:

To gain insights into the molecular mechanisms involved, RNA-seq, pathway enrichment and Gene Ontology Analysis were conducted on aging and young DPSCs.

Results:

In this study, the differences in lncRNA and mRNA expressions of the aging and young DPSCs were demonstrated, and the vital factors and the relevant pathways were speculated. On the whole, 18950 mRNAs and 21854 lncRNAs were detected, among which 14 mRNAs and 7 lncRNAs were differentially expressed. Furthermore, hsa-miR-6724-5p may be a vital node in the aging process of DPSCs, and its target genes was involved in the dopaminergic synapse.

Conclusion:

In brief, the aging of DPSCs was significantly dependent of different expressed genes (DEGs) which is related to dopaminergic synapse. However, the specific function and internal relationship of the DEGs should be verified in depth.
Dextran Sulfate Inhibits Angiogenesis and Invasion of Gastric Cancer by
Interfering with M2-type Macrophages Polarization
Authors: Guo Jiaxin , Xu Yuanyi , Huang Yunning , Li Zhaojun , Ma Qian , Li Mengqi , Zhao Yuan , Li Bing , Tao Yuejia
Published: July 2022

Purpose:

To explore the effect of dextran sulfate (DS) on the angiogenesis, invasion, and
migration of gastric cancer cells by interfering with the polarization of M2-type macrophages.

Methods:

The infiltration of M2-type macrophages and microvascular density in gastric cancer and
paracancerous tissues were analyzed using immunohistochemistry and immunofluorescence. The effects
of DS on M2-type macrophages and the angiogenesis in metastatic tumors were investigated in
the nude mice intraperitoneal metastasis model using immunohistochemistry and western blot. The differentiation
and polarization of macrophages, immunocytochemistry, western blot, ELISA, and
transwell migration assay were used to evaluate the effect of DS on the polarization of macrophages,
immunocytochemistry, western blot, ELISA, and transwell migration assay were used to evaluate the
effect of DS on the polarization and recruitment capacity of macrophages. Immunocytofluorescence,
tube formation assay, transwell invasion assay, wound healing assay, and western blot were used to
investigate the effect of DS on the angiogenesis, invasion, and migration-promoting phenotype of M2-
type macrophage in a co-culture system of macrophages and gastric cancer cells.

Results:

The infiltration of M2-type macrophages and the microvascular density were highly expressed
and positively correlated in the human gastric cancer tissue. DS can significantly inhibit the intraperitoneal
metastases of gastric cancer in nude mice, and reduce the infiltration of M2-type macrophages
and the angiogenesis in intraperitoneal metastatic tumors. Moreover, DS can prevent the polarization of
M0-type macrophages to M2 type, reduce the expression of M2-type macrophage markers (CD206,
CD163, IL-10, and Arg-1), down-regulate the IL-6-STAT3 pathway, and inhibit the recruitment capability
of M2-type macrophages. Finally, the co-culture experiment showed that DS significantly reduced
the enhancing effects of M2-type macrophages on the angiogenesis, invasion, and migration of
gastric cancer cells, as well as down-regulated the related expressions of proteins (VEGF, N-cadherin,
MMP-2 and Vimentin) in gastric cancer cells.

Conclusion:

DS can reduce the infiltration of M2-type macrophages and the microvascular density in
intraperitoneal metastases of gastric cancer in nude mice, and inhibit the angiogenesis, invasion, and
migration of gastric cancer cells by interfering with the polarization of M2-type macrophages through
repression of the IL-6/STAT3 signaling pathway.
Traditional and Novel Computer-Aided Drug Design (CADD) Approaches in the Anticancer Drug Discovery Process
Authors: Campos Maira Rubi Segura , del Carmen Quintal Bojórquez Nidia
Published: July 2022

Background:

In the last decade, cancer has been a leading cause of death worldwide. Despite the impressive progress in cancer therapy, firsthand treatments are not selective to cancer cells and cause serious toxicity. Thus, the design and development of selective and innovative small molecule drugs is of great interest, particularly through in silico tools.

Objective:

The aim of this review is to analyze different subsections of computer-aided drug design [CADD] in the process of discovering anticancer drugs.

Methods:

Articles from the 2008-2021 timeframe were analyzed and based on the relevance of the information and the JCR of its journal of precedence, were selected to be included in this review.

Results:

The information collected in this study highlights the main traditional and novel CADD approaches used in anticancer drug discovery, its sub-segments, and some applied examples. Throughout this review, the potential use of CADD in drug research and discovery, particularly in the field of oncology, is evident due to the many advantages it presents.

Conclusions:

CADD approaches play a significant role in the drug development process since they allow a better administration of resources with successful results and a promising future market and clinical wise.
Genetic Analysis of HIV-1 vpr Sequences from HIV-Infected Older
Patients on Long-Term Antiretroviral Therapy
Authors: Ahmad Nafees , Love Maria , Samora Luiza , Barker Danae , Zukosky Priya , Kummet Nathan , Ahmad Aasim , Bernhardt Dana , Tripathi Meghna , Klotz Stephen
Published: July 2022

Background:

Many HIV-infected individuals have achieved undetectable viral load and
increased CD4 T cell counts due to the success of antiretroviral therapy (ART). However, HIV persists
in resting T cells, monocytes/macrophages and other quiescent cells. Furthermore, the HIV-1
vpr accessory gene may play an important role in the persistence of HIV in these infected patients.

Objectives:

Therefore, we characterized the HIV-1 vpr gene from PBMC DNA of 14 HIV-infected
older patients on long-term ART with mostly undetectable viral load and increased CD4 T cell
counts.

Methods:

Peripheral blood mononuclear cells (PBMC) were isolated from 14 HIV-infected individuals,
followed by extraction of genomic DNA, amplification of HIV-1 vpr gene by polymerase
chain reaction (PCR), cloning of vpr gene in TOPO vector and characterization of correct size
recombinant inserts containing vpr genes. An average of 13 clones were sequenced from each patient,
followed by sequence analysis by bioinformatic tools.

Results:

Phylogenetic analysis of 182 vpr sequences demonstrated that the vpr sequences of each
patient were well separated and discriminated from other patients’ sequences and formed distinct
clusters. The vpr sequences showed a low degree of viral heterogeneity, lower estimates of genetic
diversity and about half of the patients’ sequences were under positive selection pressure. While the
majority of the Vpr deduced amino acid sequences from most patients contained intact open reading
frames, several sequences, mostly from two patients, had stop codons. Numerous patient-specific
and common amino acid motifs were found in deduced Vpr sequences. The functional domains required
for Vpr activity, including virion incorporation, nuclear import of pre-integration complex
and cell cycle arrest, were generally conserved in most Vpr sequences. Several of the known cytotoxic
T-lymphocytes (CTL) epitopes in Vpr showed variation in our patients’ sequences.

Conclusion:

In summary, a low degree of genetic variability, conservation of functional domains
and variations in CTL epitopes were the features of vpr sequences from the 14 HIV-infected older
patients with controlled viremia on long-term ART.
STATUS OF AMERICAN COOT FULICA AMERICANA (GRUIFORMES: RALLIDAE) WINTERING IN MEXICO
Authors: Pérez-Arteaga Alejandro , Gaston Kevin J.
Published: July 2022

Determinamos tendencias poblacionales y sitios importantes de invernación para la gallareta (Fulica americana) en México, para la cual prácticamente no existe información en el país. La distribución de las poblaciones a largo plazo (1960-2000) invernando en el país fue: costa del Golfo de México (68%), costa alta del Pacífico (20%), altiplano central (7%), altiplano norte (3%), costa baja del Pacífico (2%). La distribución a corto plazo (1991-2000) fue 53%, 30%, 8%, 5% y 3%, respectivamente. Los números estimados de gallaretas decrecieron desde 1981 hasta 1997; sin embargo, no se detectaron tendencias significativas en el largo o corto plazo en la población a escala nacional. La media a corto plazo, de alrededor de 210,000 gallaretas, se encontró 52% debajo (P < 0.05) de la media a largo plazo, de alrededor de 450,000. En la costa del Golfo de México, se detectó una tendencia negativa (-2.4% anual, P < 0.05). Otras regiones no mostraron tendencias significativas. La gallareta se encuentra ampliamente distribuida en el país, pero las grandes concentraciones se encontraron en tan sólo unos pocos sitios. Durante 1991-2000, se registraron gallaretas en 76% de los sitios de conteo, pero seis sitios por sí solos mantuvieron el 71% del total nacional (deltas de los ríos Tamesi y Pánuco 17.8%, Ensenada Pabellón 15.6%, Topolobampo 9.1%, lagunas de Campeche-Yucatán 17.8%, lagunas de Tabasco 6.7%, Laguna Madre 3.8%). Los primeros tres sitios califican como humedales de importancia internacional ante la Convención Ramsar, al tener en promedio más de 20,000 gallaretas. Las causas de los decrementos en números, especialmente en la costa del Golfo de México, el tamaño de las poblaciones residentes y el papel de la especie como indicador del estado de conservación de humedales deben ser objetos de investigaciones futuras.