bluuebunny/crossref_metadata_2025 huggingface dataset:
Biochemical and spectral characterization of micro- and macroalgae
Authors: Niemi Calle
Published: February 2024

Algae contain many compounds which are of interest to the pharmaceutical, agricultural and food industries, among others. Despite the potential for many applications, a quick, accurate and inexpensive method for characterising algae is lacking. The objective of this thesis was to investigate the ability to determine protein, carbohydrate and fatty acid contents in algae, using infrared spectroscopy. Algal samples were analysed using some of the most accurate chemical methods, by hydrolysing proteins and polysaccharides and quantifying the resulting amino acid and monosaccharide contents using chromatography techniques. Fatty acid contents were similarly quantified by extraction followed by gas chromatography. This data was subsequently used to calibrate spectral prediction models, using different infrared spectroscopies. The accuracy of protein prediction by diffuse reflectance infrared Fourier transform spectroscopy (DRIFTS) and near-infrared spectroscopy (NIR) using partial least squares regression (PLSR) was compared to traditional methods like N-protein ratios and colorimetric assays. DRIFTS, attenuated total reflectance (ATR) Fourier transform infrared spectroscopy (ATR) and NIR were also comparatively used to characterise seaweed carbohydrates. Fatty acid contents were studied using DRIFTS in both microalgae and seaweeds. Infrared spectroscopy coupled with PLSR was shown to be highly accurate in characterising algal biomass, provided a sufficiently robust library of calibration samples. These methods require little or no chemicals and are rapid and easy to use, making them both environmentally and economically attractive.
Why the number of transitive relations is not an integerpolynomial
Authors:   Amar Singh College, Cluster University Srinagar, Jammu and Kashmir, India, Ahmad Mala Firdous
Published: February 2024

The age-old problem of enumerating all relations on a set that are transitive is still unsolved. Despite numerous attempts in this direction, the number of transitive relations for a set is known only for sets with fewer than nineteen elements. In a recent article, it was shown that the count of transitive relations on n nodes is not a polynomial. In this article, an alternative intuitive proof of this fact is presented.
Effects of risk perceptions and contextual support on entrepreneurial intention: Evidence from the Covid-19 Era
Authors: Mwiya Bruce , Katongo Mwaamie , Mulambya Alisala , Kaniki Siwale Margaret , Bwalya Justice , Chawala Moffat , Kasanda Edwin , Choongo Progress
Published: February 2024

This paper contributes to the entrepreneurial intention (EI) literature by applying an extension of the theory of planned behaviour (TPB) in an under-researched Zambian context. Specifically, this study examines the influence of risk perceptions and contextual support during COVID-19 on the entrepreneurial intentions (EI) of university students. To achieve this aim, the study employed a quantitative correlational research design to collect data from public and private university students in Copperbelt, Zambia. The study collected data from 401 undergraduate students in Zambia’s second-largest city, Kitwe. Despite the sample emanating from only one city, the findings imply that risk perceptions and contextual support together with the theory of planned behaviour (TPB) elements effectively predict Zambian undergraduates' entrepreneurial intention during COVID-19. This has many training and entrepreneurial support implications for educators, policymakers and scholars.
THE EFFECT OF CYP2D6 INHIBITORS ON THE THERAPEUTIC EFFICACY OF TAMOXIFENE: LITERATURE REVIEW
Authors: De Oliveira Erbeth Rick Serrão , Penha Ludmilia Rodrigues Lima Neuenschwander , Diniz Dalciney Máximo , Rego Rafisa Moscoso Lobato , Pereira Melina Serra , Maranhão Talita Teresa Gomes Furtado , Da Hora Ana Flávia Lima Teles , Barros Paulo de Tarso Silva
Published: February 2024

INTRODUCTION: Tamoxifen is a selective estrogen receptor modulator and is used to reduce the risk of recurrence of malignant breast cancer, which leads to greater survival in women with this disease. The use of tamoxifen as an adjuvant dramatically decreases the risk of cancer-specific recurrence and mortality. This medication is more accurate than traditional chemotherapies, as there are fewer side effects than other chemotherapeutics. The transformation of tamoxifen initially takes place via hepatic cytochrome P450 into active metabolites. It occurs through the CYP2D6 enzyme, being the main enzyme that participates in the bioactivation of tamoxifen. Endoxifene plasma indices are influenced by the CYP2D6 genotype and the use of drugs that affect CYP2D6 activity. CYP2D6 inhibitors are a broad spectrum of drugs that decrease enzyme activity. OBJECTIVE: The aim of this work is to elucidate, through a literature review, the main drugs that inhibit CYP2D6 and how they influence the therapeutic effect of tamoxifen. METHODS: This present work is a documental, quantitative and literature review research, and for its accomplishment, searches were carried out in electronic databases in Scientific Electronic Library Online (Scielo), MEDLINE, Pubmed, Web Of platforms Science, Science Direct, World Wide Science in a period of six months, using articles that were published during the years 2010 to 2020. RESULTS: The use of drugs that inhibit the CYP2D6 enzyme can be potentially harmful to patients who use tamoxifen in their treatment, causing a decrease in therapeutic efficacy and making it difficult to cure the disease. CONCLUSION: There are several drugs that affect therapeutic efficacy through inhibition of the CYP2D6 enzyme, requiring care and careful observation by health professionals, so that future errors can be avoided. Literature proves that interactions affect the quality of treatment of patients with breast cancer, being able to harm the health of these individuals.
Universidad e investigación
Authors: Sanz Menéndez Luis
Published: February 2024

El objetivo de este trabajo es medir la relación de las universidades con la investigación. Se trata de situar a cada universidad en escalas relativas de capacidad investigadora, de esfuerzo u orientación hacia la investigación y de excelencia investigadora. El método utilizado se basa en el análisis de los resultados agregados de la competencia que los investigadores desarrollan por la financiación pública de la I+D. El periodo utilizado para la construcción de los datos corresponde a los proyectos de I+D financiados por la Administración General del Estado entre 1996 y 2001, a través de los Programas Nacionales de I+D y del Programa de Promoción General del Conocimiento (PGC). De modo singular se analizarán las actividades de investigación en el ámbito de las Ciencias Sociales y Económicas.
Incidencias de la entrevista personal en la investigación mediante encuesta
Authors: Núñez Villuendas Adoración
Published: February 2024

En la investigación por encuesta son variadas y numerosas las dificultades a las que se enfrenta el entrevistador hasta conseguir una entrevista. En muchas ocasiones se olvida que el éxito de una encuesta descansa, en gran medida, en la buena actuación del entrevistador, basada en una adecuada preparación en la técnica de la entrevista, así como en la escrupulosa localización y selección del posible encuestado, circunstancias que transforman el éxito de la entrevista personal en una tarea poco menos que de investigación. En los estudios estándares del CIS, la media de intentos necesarios para conseguir una entrevista ha pasado de los 10,17 del año 1996 a los 14,47 del barómetro de febrero de 2004. Este trabajo se aproxima al conocimiento de los problemas del trabajo de campo. Se hace un análisis descriptivo de las variables que afectan al proceso de recogida de la información de las entrevistas personales y que se suelen denominar «incidencias de la entrevista»: dificultad de acceder al posible entrevistado, rechazo a la entrevista, contactos fallidos por no cumplir cuota y contactos fallidos por no existir viviendas. El estudio es longitudinal, proporcionando información que abarca un período de ocho años (1996 a 2003) y referido a los «barómetros» del CIS: encuestas con periodicidad mensual y mismas características muestrales.
Las cuestiones esenciales de la agenda estatal gobernabilidad, desarrollo y equidad. Un análisis longitudinal comparativo (1972-2002)
Authors: Gantman Ernesto R.
Published: February 2024

En este trabajo se argumenta que las principales cuestiones de la agenda estatal se refieren a temas de desarrollo, gobernabilidad y equidad. En base a esta premisa, el artículo explora si las diferencias existentes entre los países, en términos de estas tres variables, exhiben algún patrón estructural y, si es así, cómo evoluciona el mismo a lo largo del período bajo análisis. Utilizando técnicas de análisis de racimo (cluster analysis), se concluye que el mundo puede dividirse en dos grandes grupos, cuya composición se mantiene más o menos estable. Además, se observa que la brecha de gobernabilidad entre ambos grupos tiende a reducirse, pero tal reducción no se acompaña de mejoras concomitantes en las brechas existentes en materia de desarrollo y equidad.
Los usos del concepto de efervescencia y la dinámica de las representaciones colectivas en la sociología durkheimiana
Authors: Nocera Pablo
Published: February 2024

El artículo considera la centralidad de la noción de efervescencia en la sociología de Émile Durkheim identificando sus usos y funcionamiento en relación con las representaciones colectivas. Para ello, el escrito se propone: 1) contextualizar el concepto en el campo de las psicologías de la multitud en Francia en el siglo XIX; 2) efectuar un seguimiento de la semántica del concepto en los distintos usos desplegados por el autor; 3) analizar la peculiaridad de la efervescencia en correspondencia con la primacía de representaciones colectivas no-conceptuales; 4) caracterizar el concepto a partir de su contraparte: la noción de vie sérieuse. Dicho abordaje permite: a) dar cuenta del funcionamiento de la efervescencia social sin centrar su comprensión sólo en los efectos que produce: b) identificar en su funcionamiento la dinámica con que operan las representaciones colectivas en la integración y regulación sociales: c) focalizar la comprensión de estas últimas en relación con los procesos de comunicación.
Los usos políticos de Internet en España
Authors: Anduiza Eva , Cantijoch Marta , Colombo Clelia , Gallego Aina , Salcedo Jorge
Published: February 2024

En esta nota de investigación se presentan los primeros datos en España sobre los usos políticos de Internet, que incluyen consumo de información política, recepción de estímulos movilizadores a través de Internet y participación política online. Se exploran los datos describiendo los diferentes indicadores y se comprueba en qué medida la esfera online reproduce o no los mismos modos de participación que tradicionalmente se han distinguido. Los resultados apuntan a que la participación online se distingue como un modo independiente, mientras que al mismo tiempo puede complementar algunos modos de participación offline como el contacto.
Az irreguláris migráció értelmezési keretei a rendészeti és a honvédelmi igazgatásban
Authors: Papp Petra
Published: February 2024

Jelen tanulmányban górcső alá vettem a migrációval kapcsolatos egyes definíciókat, a migráció kialakulását Magyarországon, valamint azt, hogy jelenleg, milyen fogalmi keretek között képzelhető el migrációs válság, avagy a tömeges bevándorlás okozta válsághelyzet Magyarországon, végezetül pedig az Európai Unió valamennyi irreguláris migrációt érintő szabályaival foglalkoztam.
It doesn’t only hurt the body: Legal protection against non-physical domestic violence in Hungary
Authors: Garai Renáta , Kiss Máté Jenő
Published: February 2024

Psychological abuse is usually the firstmanifestation of violence to appear and it is often atleast as difficultfor victimsto endure and process as physical abuse. In this article, the authors attempt to present the means by which Hungarian law, primarily criminal law, takes up the fight against non-physical abuse as a part of domestic violence and the possible directions of legal development in this respect. In this field, they analyze the independent criminal offense of domestic violence and the related social attitudes and introduce the legal instrument ofthe restraining order. Finally,the authorsformulate proposalsin orderto increase the effectiveness ofthe state’s fight against domestic violence.
The Impact of Privatization of the Power Sector on the Economy in Nigeria 2013-2022
Authors: Chiamaka Okeke MaryPrecious , Samper Mateo Rojas Samper
Published: February 2024

This study explores the impact of Privatization of the Power Sector on the Economy in Nigeria and proposes strategies to enhance efficiency and sustainability. The findings, based on data collected through a semi-structured interviews from various stakeholders, reveal diverse perspectives on the performance of privatization reforms. While some stakeholders acknowledge improvements in electricity supply, others highlight the loss of benefits. Challenges faced by the power sector after privatization include insecurity, vandalization of equipment, imbalance in load distribution, outdated infrastructure, and unreliable service delivery. The evaluation of privatization on electricity tariffs and the economy shows mixed views, with some stakeholders expressing dissatisfaction and others noting positive impacts on business performance. Strategies for improvement include government intervention, improved infrastructure, customer engagement, fair distribution of prepaid meters, anti-corruption measures, training and expertise. Implementing these recommendations can enhance the efficiency and sustainability of the power sector, supporting economic growth and development in Nigeria. The study emphasizes the crucial role of the power sector in the economy and highlights the need for collaboration among stakeholders for a robust and reliable power supply system.
NON-FINANCIAL REPORTING AND DIGITALIZATION, KEY FACTORS IN STAKEHOLDER ENGAGEMENT
Authors:   “1 Decembrie 1918” University, Alba-Iulia, România, Cucerzan (Matieș) Teodora
Published: February 2024

Because of its huge potential influence on consumers, society, and businesses, digitalization has been named "the fourth industrial revolution." In terms of businesses, digitalization provides the possibility to employ digital technology to transform company models and generate new income and value. However, digitization brings with it opportunities and challenges. For example, the digitization of services and the large collection of customer information might provoke skepticism and distrust among stakeholders, threatening the company's income. One way for companies to overcome this problem is to build a strong reputation through sustainability reporting. Sustainability refers to the inclusion of social and environmental concerns in business operations and stakeholder interactions. As a result, sustainability reporting may be a powerful tool for increasing stakeholder trust and capitalizing on digital prospects.
The paper examines the effects of digitalization and non-financial reporting on stakeholder engagement. To address the research query, we conducted a thorough content analysis of company reports. It was crucial to employ empirical research to comprehend how stakeholder engagement evolves within nonfinancial reporting and digitalization. The first part of the study describes and evaluates the linkages between corporate digitalization, nonfinancial reporting, and stakeholder engagement based on qualitative data analysis of sustainability reports. The sample comprised sustainability reports from companies listed in the BSE BET-Index. The second part of the study is based on the same sample of companies. The company's financial reports published on their website and the BSE website were analyzed to see if the companies have published their financial reports in XBRL format and if they can be found on the iXBRL site. Most companies currently give high priority to self-reported non-financial data and provide annual non-financial reports. After conducting the study, we can say that the companies not only acknowledge the importance of innovation but also demonstrate the capability to identify opportunities for global collaboration to improve their offerings and set themselves apart from competitors. The merging of sustainability and digitalization is pivotal for sustaining competitiveness and creating value for stakeholders.
MANAGEMENT'S PERCEPTION OF THE ROLE OF ACCOUNTING INFORMATION AND THE ACCOUNTING PROFESSIONAL IN DESIGNING THE SUSTAINABLE BUSINESS MODEL
Authors:   Ștefan cel Mare University, Suceava, Romania, Hlaciuc Elena
Published: February 2024

The role of accounting information and therefore of the accounting professionals in firms and their contribution to the efficient conduct of economic activity has been the subject of numerous studies and is a major concern for researchers. As a result, financial information provides managers with a detailed and accurate picture of a firm's financial situation, performance and development over time. The aim of this study is to conduct a critical review of the literature on the importance of accounting information in sustainable business and to identify management's perception of the role of accounting information and the accounting professional in designing the sustainable business model. The research methodology used was the qualitative method, which allowed us to obtain in-depth and detailed information about management's perception of the role of accounting information and the accounting professional in developing a sustainable business. The results of this study underline the trust and appreciation placed in accounting professionals, recognising their vital role in the development and success of a sustainable business. This positive perception among managers participating in this study is an important indicator of the value and impact that accounting professionals bring to organisations. Managers also recognise that a competent and experienced accounting professional makes a valuable contribution by interpreting and analysing financial and accounting information, thus ensuring that the organisation operates in an efficient and sustainable manner.
Oral and Periodontal Manifestation of Smokeless Tobacco (SLT) Users in Khartoum Locality 2022-2023
Authors:   University of Medical Sciences and Technology Faculty of Dentistry., Suliman Baraa Abdelati Mohammedkhair , Mohamed Dalia Ahmed Gasm Elseed ,   Assistant professor of periodontology in periodontics department in Napata College, Program of Dentistry, Sudan
Published: February 2024

Back ground: Smokeless Tobacco (SLT) can cause oral mucosal lesions such as keratosis, gingival inflammation, periodontal inflammation, alveolar bone damage, dental caries, tooth abrasion, staining of tooth structure, dysplasia, and oral cancer. Tobacco has been linked to severe consequences for overall health. Objective: To identify the oral and periodontal manifestation of smokeless tobacco (SLT) users in Khartoum locality. Methodology: A descriptive cross-sectional hospital based study was done among 80current smokeless tobacco patients attending the outpatients and periodontology clinic in ACTH (Academy Charity Teaching Hospita), KDTH(Khartoum Dental Teaching Hospital), and alhekmah health center from January to March 2023, patients undergo oral examination after obtaining an informed consent, data collected using online Google form, pretested questionnaire and interviews. Data collected using Microsoft Excel spreadsheets and analyzed by SPSS version 23. Results: The study included mostly male participants (97.5%), aged 18-29 years old (31.3%). With lower education levels (31.3%). and working as unskilled workers (47.5%). Most participants put the snuff at buccal mucosa (42.5%), used for less than 10 years (41.3%), for 1-5 minutes (52.5%), and 1 pack per day (56.3%). The majority had dental caries (66.3%) with class I predominance (53.8%), inflammation (97.5%), recession (67.5%), staining (78.8%), and halitosis (73.8%). Mucosal hypertrophy was the most common mucosal change (71.3%). There was a statistical association between start time and plaque index (P value = 0.008), and quantity in packs and pocket depth (P value = 0.013). Conclusions: The study revealed that SLT has sever and considerable adverse effects on oral health and periodontal tissues.
Effect of Boron and Zinc Fertilization on Yield of Mustard (cv. BARI sarisha-14)
Authors:   Bangladesh Agricultural University, Keya Afrina Kader , Mia Md. Liton , Talukder Shishir Kanti , Jone Md. Jahid Hasan , Neshe Fauzia Akter , Rahman Md. Saidur , Hasan Ahmed Khairul , Islam Md. Shafiqul ,   Bangladesh Agricultural University
Published: February 2024

Bangladesh has to import a significant quantity of mustard seeds to meet its growing demand due to the seeds' high oil content and the oilcake, which is rich in protein and used as animal feed. The impact of zinc and boron on mustard (cv. BARI sarisha-14) output was investigated in a field experiment that was carried out at Bangladesh Agricultural University (BAU), Mymensingh, from October 2017 to March 2018. There are five levels of zinc (0, 2.5, 5, 7.5, and 10 kilograms per hectare) and boron (0, 0.5, 1.0, 1.5, and 2.0 kilogram per hectare) in this experiment. Three replications of the experiment, each with a plot size of three meters by two meters, were set up using a Randomized Complete Block Design (RCBD Height of the plant, number of branches per plant, total number of pods per plant, number of effective pods per plant, number of ineffective pods per plant, length of pod (cm), number of seeds per pod, weight of 1000 grains, seed yield, Stover yield, biological yield, harvest index and controlled treatment performed the lowest for these attributes were found when 2.5 kilogram per hectare of zinc were given. The treatment of 1.5 kilogram per hectare boron produced the highest plant height, number of branches per plant, total number of pods, number of effective pods per plant, number of non-effective pods per plant, length of pod (cm), number of seeds per pod, weight of 1000 grains, seed yield, stover yield, biological yield, and harvest index, while the controlled treatment produced the lowest performance. It is noticeable from the growth, yield, post-harvest procedures, and analytical results that the Zn 2.5 kilogram per hectare and B 1 kilogram per hectare combinations were appropriate for mustard farming
Utilisation of Fifteenth Finance Commission’s Health Grants: A Kerala Story
Authors: Chathukulam Jos , Joseph Manasi , Thilakan T V , Rekha V , Balamurali C V
Published: February 2024

This paper evaluates the strengths, weaknesses, opportunities, and challenges involved in the management and utilisation of health grants in Kerala, a state renowned for its decentralised healthcare system, with the support of empirical evidence from all the urban and rural local governments in the state. It critically explores the factors that led to poor utilisation of health grants through the lens of politicisation, personalisation, corruption, post-office syndrome, capability traps, poor self-esteem, over emphasis on legalistic framework and rule-bound approaches, and relative absence of thick and thin accountability. While the 15th Union Finance Commission took inspiration from the Kerala model of decentralised healthcare to involve the rural and urban local governments in the health sector and extend additional resources to strengthen the primary health system at the grassroots level with the introduction of health grants, the shocking underutilisation of health grants in the model state is a disappointing one.
To Watch the Watch-dog of Public Finance
Authors: Selvaraju Thangavelu
Published: February 2024

The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities. The CAG is to audit all receipts and expenditures of the governments and to report their findings to the Parliament/Assembly for their accountability. The Constitution and CAG’s Act, 1971  provides total functional freedom to CAG to better serve the objective of public audit; what, when, how, and how much to audit are their prerogatives. All the stakeholders, from the Parliament and Assembly to the common people, can know only what is disclosed in these audit reports. Entrusting the entire audit process to one person without any monitoring mechanism may lead to below average performance or deliberate omission to do their mandated duties. The decreasing number of audit reports in recent years, more focus on administrative audit and evaluation of performance under the pretext of value addition/ aiding for better governance, opaqueness in non-publishing of some audit reports, less coverage of audit, and availability of less resources for audit indicate that the performance of the institution of CAG is not at the expected level. Evolving a system for annual reporting of the audit activities of CAG to the Parliament, without curtailing CAG’s independent functioning, is an immediate need for the accrual of the benefit of public audit; ensuring clean governance without leakage and misuse of public money.
Carcass ultrasonography for the evaluation of meat quality of senepol beef
Authors: Jorge Junior Jairo Camargo , Fadel Silter Aparecido de Oliveira , Fadel Nancy de Freitas , Da Silva Letícia Peternelli , Gaion Lucas Aparecido , Novais Paulo Cezar , Spers Rodolfo Cláudio , Da Costa Isabela Bazzo
Published: February 2024

With the aim of improving meat production, livestock farmers have adopted technologies and selected quality animals, increasing the efficiency of livestock farming. In this context, ultrasound has proven to be a promising tool for selecting quality carcasses, as it is a non-invasive, fast and accurate technique that can be performed at different points on the animal's body. This technique consists of emitting high-frequency sound waves that, when penetrating the animal's tissue, generate real-time images of the internal structure of the carcass. These images make it possible to evaluate the thickness of subcutaneous fat, size and shape of the muscles, marbling and other important characteristics for the selection of animals with quality carcasses. In the specific case of the Senepol breed, the use of ultrasound to select meat animals has improved production, quality and competitiveness. This breed is known for its high-quality meat, and selecting animals using ultrasound can help maintain this characteristic, in addition to ensuring greater production efficiency. In view of the above, this study aimed to evaluate the characteristics and quality of carcasses of Senepol breed animals, in which the parameters of body structure measurements were evaluated; WEIGHT; AOL; AOL/100; RATI; SEA; EGS; EGS/100; PICANHA, using carcass ultrasound as an evaluation method and strengthening the importance of its use in livestock farming.
Sampling sufficiency to estimate the mean productive traits of buckwheat
Authors: Uliana Daniela Barbieri , Cargnelutti Filho Alberto , Neu Ismael Mario Márcio , Silveira Daniela Lixinski
Published: February 2024

The objective of this work was to determine the sample size (number of plants) necessary to estimate the mean productive traits of buckwheat (Fagopyrum esculentum), cultivars IPR91-Baili and IPR92-Altar, in the vegetative and flowering stages of the crop. Twenty-one uniformity trials were conducted for each cultivar (IPR91-Baili and IPR92-Altar). Six productive traits (leaf fresh matter, stem fresh matter, shoot fresh matter, leaf dry matter, stem dry matter and shoot dry matter) were evaluated in 2280 plants of each cultivar (IPR91-Baili and IPR92-Altar). Kolmogorov-Smirnov normality test was performed. Measures of central tendency, variability and skewness and were calculated. The sample size was calculated to estimate the mean for six traits, with estimation errors (semi-amplitudes of the 95% confidence interval) equal to 5%, 10%, 15% and 20% of the mean. There is variability in sample size between productive traits, cultivars and phenological stages of buckwheat. In an experiment to estimate the mean of these six traits of buckwheat, cultivars IPR91-Baili and IPR92-Altar, in the vegetative and flowering stages, with a maximum error of 20% of the mean at a 95% confidence interval, 80 plants per treatment are needed.
Analysis of claims outstanding in the municipality of Irati
Authors: Do Bonfim Jéssica Vale , Kulitch Jair
Published: February 2024

The article discusses the importance of tax revenue for the Public Administration of Irati, highlighting that taxpayer delinquency can harm public financial management by generating Active Debt. This is defined as the public credit owed to the Public Treasury, encompassing taxes, fees, improvement contributions, and fines not paid within the established deadline. The effectiveness in managing Active Debt, including the recognition, measurement, and disclosure of these credits, is crucial for the financial balance of the municipality, as it directly impacts the total assets in the balance sheet. The work emphasizes the need for proper control by the municipalities, through taxation, accounting registration, and statements in the balance sheet, as well as underlining the importance of effective planning that minimizes low collection and delinquency to maintain public financial planning.
Síntese verde de nanopartículas de prata utilizando extratos de folhas e colmos de bambu Guadua aff. lynnclarkiae Londoño
Authors: Lima Sebastião Fernando Ferreira , De Faria Fernando Sérgio Escócio Drummond Viana , De Figueiredo Filho Daniel Alves , Rodriguez Anselmo Fortunato Ruiz
Published: February 2024

O bambu nativo (Guadua) emerge como uma alternativa de desenvolvimento econômico sustentável para o Estado do Acre. Este estudo visou sintetizar e caracterizar nanopartículas de prata usando extratos de folhas e colmos da espécie Guadua aff. lynnclarkiae Londoño, nativa do Acre. As nanopartículas de prata (AgNPs) sintetizadas apresentaram morfologias distintas para cada extrato, permitindo comparações em termos de tamanho e forma. As análises, incluindo UV-Vis, Microscopia Eletrônica de Transmissão (MET), Espalhamento de Luz Dinâmico (DLS), Espectroscopia no Infravermelho por Transformada de Fourier (FTIR) e Potencial Zeta, revelaram que as AgNPs do extrato de folhas exibiram forma esférica e tamanho menor, enquanto as do extrato de colmos mostraram partículas maiores, multi-geminadas e esféricas, formando pequenos grupos. Essas diferenças contribuem para a ampliação da banda de plasmom e para a característica multimodal do histograma de distribuição de partículas, destacando a superioridade física e a melhor estabilidade coloidal das nanopartículas obtidas com extrato de folhas de Guadua aff. lynnclarkiae Londoño.
Construction and validation of educational technology in the format of a booklet on oral health and oral hygiene in the elderly
Authors: Barroso Maria Amélia Capelo , Lourinho Lídia Andrade
Published: February 2024

This study aimed to build and validate an educational technology in the format of a booklet on oral health and oral hygiene guidelines for elderly people. This is a methodological research, carried out with 130 elderly employees from a public institution. The study was developed in five phases: literature review, situational diagnosis, booklet construction, appearance and content validation and usability evaluation. It was found that the majority of interviewees had satisfactory socioeconomic conditions; however, general health conditions indicate that 81.5% have a chronic non-communicable disease and 32.3% of elderly employees reported having changes in the oral cavity. Despite the data indicating that most elderly employees are able to understand their oral health needs and 100% clean their mouths daily. The results highlight that 25.38% of elderly employees do not usually go to the dentist and that of this group, 60.6% did not receive instructions from a dentist on how to clean their mouths. The analysis of the research data was relevant in the textual construction of the booklet that is focused on the prevention and promotion of oral health, which can provide changes in the habits, autonomy and empowerment of the elderly population.
The impact of the COVID-19 pandemic on the mental health of front line nurses: an integrative review
Authors: De Sousa Carla Nadja Santos , De Matos Idaclece Rodrigues , De Carvalho Luana Mares Nunes , Do Nascimento Eddio Dantas , Fernandes Priscylla Pereira , E Silva Francisca Moura de Lima , De Oliveira Cláudia Patrícia Nascimento , Pereira Luana de Sousa , De Almeida Paulo César
Published: February 2024

This work was based on the various reports on mental health problems developed by professional nurses during the covid-19 pandemic. To carry out a review of existing scientific productions on the impact of the covid-19 pandemic on the mental health of frontline nurses in the fight against the covid-19 pandemic. Characterized as an integrative literature review, in October 2021, with a search in the online databases PubMed and SciELO. The following keywords were selected in the Health Sciences Descriptors (DeCs): mental health; nurse; covid-19, with its English counterparts in the Medical Subject Headings (MESH): mental health; covid-19 and 10 studies were chosen for the research. The studies addressed the impacts on the mental health of frontline nursing professionals in facing the covid-19 pandemic and highlighted various types of problems, such as fear, anxiety, depression, isolation, fatigue, burnout syndrome. The theme highlighted the importance of nurses in caring for patients contaminated by the coronavirus and the need for special attention to mental health and the working conditions of front-line nurses in coping with the covid-19 pandemic.
Online monitoring of histology as an adaptive element in medical education
Authors: Martins Marcelo Rodrigues , Da Costa Wallison Carvalho , Rosa Paulo Henrique da Rocha , Santana Diego Ferreira , De Matos Leonardo Patan , Jaime Helen Machado , De Carvalho Sebastião Donizete , Parreira Ricardo Cambraia
Published: February 2024

The COVID-19 pandemic has changed teaching in all areas of medical education. The Histology discipline is theoretical-practical in nature and requires practical monitoring for student learning. However, with the implementation of Emergency Remote Education (ERE) due to the pandemic, tutoring also had to undergo adaptations during this period, being offered online mediated by technology. Thus, the objective of this study was to evaluate the importance of online monitoring mediated by technology in the Histology discipline in the first period of Medicine course. For this research, a descriptive, quantitative, cross-sectional, experience report type study was developed. When evaluating the data, it is observed that 94.7% of students attended the monitoring meeting at least once. Among the 3 curricular units that were analyzed, UC-2 was the most attended. When evaluating attendance in all UC, only 23.7% of the 38 students attended. The average grade of these students who participated in all UC was 8.21 points. Furthermore, there was a gradual increase in grades among those attending monitoring meetings, as only 13.1% obtained a grade lower than 06 points in UC-1, 21% in UC-2 and no student obtained a grade lower than 06 points. at UC-3. The results of this study indicate an important collaboration of online tutoring meetings, as they had a positive impact on students' academic performance, indicating that attendance in online tutoring is a key and strategic element that can contribute to students' learning in the subject of Histology.
Central areas in dispute: a look at the dynamics of space production in times of pandemic and its consequences
Authors: Bernardino Iana Ludermir
Published: February 2024

The aim of this paper is to reflect on the processes of production and re-signification of the central areas of Brazilian cities during a period of social isolation that required the reformulation, albeit temporary, of ways of socializing and consuming goods and services, as well as the creation of new strategies for urban planning and social control. During the New Coronavirus pandemic, between 2020 and 2022, urban centralities, which are usually dense and full of vitality, characterized by intense flows of people and vehicles and the convergence of interests, experienced an exceptional period. Emptied of some of their historic daily functions, Brazil's central areas, rediscovered by the real estate market as a privileged locus for the reproduction of capital since the 2010s, have received the attention of important space-transforming agents during the pandemic. The paper presents some of the transformations unleashed during this period in the traditional central area of the city of Recife, in its historic sites and surroundings, and ponders how these interventions can have repercussions on the transformation of the landscape, the social fabric and the dynamics of use of these areas.
Morphometric, climatic and land use characterisation of the Itapicuru River Basin, Carolina – MA
Authors: Moreira Luan de Jesus , Braga Eduarda Vaz , Rodrigues Taíssa Caroline Silva , Da Silva Wilson Araújo , Da Silva Cristiane Matos
Published: February 2024

Human development in the environment is altering landscapes, arousing scientific interest in natural resource management, especially in river basins, which are crucial for environmental planning and protection. This study focused on the Itapicuru river basin, in south-west Maranhão, with the aim of analysing its morphometric characteristics, climate and land use. GIS QGIS 3.10.13 was used to determine twelve morphometric parameters based on digital elevation models (scale 1:30,000 from Earth Explorer, SRTM project). Land use was characterised using data from MAPBIOMAS. The drainage area of the basin was 1,201.58 km², with a perimeter of 243 km. Annual rainfall ranged from 1302.58 mm to 1390.31 mm, and the average temperature fluctuated between 26.78 ºC and 27.12 ºC. These data provide an initial basis for managing water resources in the Itapicuru River basin, Maranhão, and for planning integrated management programmes. They are valuable tools for diagnosing and preserving the natural resources of this region, which is constantly changing due to human activity.
Entrepreneurship in community tourism: a look at the economic and sustainable development of tourism in two riverside communities in the municipality of Parintins-AM
Authors: Ribeiro Neto Aluízio da Silva , Rivas Alexandre Almir Ferreira , Da Costa Francimara Souza
Published: February 2024

This study aims to present the importance of community tourism for the economic and sustainable development of tourism in the municipality of Parintins-AM. To this end, it is based on the theoretical foundations of Leff (2001, 2006 and 2010), Nascimento (2012), OMT (2003), Sachs (2012), Dias (2004), Rivas (2014), Thomas & Callan (2010) and others. The methodology in this work is eminently bibliographical, since it is a literature review, but as a proposal for actions that can be taken to improve community tourism. The suggestions made in this article can serve as a source of research for economists, administrators, tourism experts and other interested parties.
Cross-cultural adaptation of the Daily living self-efficacy scale into brazilian portuguese
Authors: Da Silva Cleane Rosa , Viana Lia Raquel de Carvalho , Ferreira Gerlania Rodrigues Salviano , Frazão Maria Cristina Lins Oliveira , Freitas Sthephanie de Abreu , Melo Ana Luísa Fernandes Vieira , Dos Santo Erica Maria Belmiro , Costa Kátia Neyla de Freitas Macedo
Published: February 2024

To carry out the cross-cultural adaptation of the Daily Living Self-Efficacy Scale into Brazilian Portuguese. This is a methodological cross-cultural adaptation study. The following stages were followed: translation; synthesis of translations; back-translation; review by a committee of judges; and pre-test. The Concordance Index was used to analyze equivalence and the Content Validity Coefficient was calculated for clarity of language, practical pertinence and relevance; and Fleiss' Kappa for the theoretical dimension. The stages of translation, back-translation and review by the committee of judges showed brief modifications, aimed at grammatical changes, inversion of words, replacement of terms with synonyms, exclusion of words and inclusion of articles and prepositions. The analysis of equivalences between the judges resulted in a concordance rate of over 80%. The practical relevance and theoretical relevance obtained a Content Validity Coefficient of 0.99 and clarity of language of 0.88, while the theoretical dimensions had a Fleiss Kappa of over 0.80. A pre-test was carried out with 30 participants. The cross-cultural adaptation of the Daily Living Self-Efficacy Scale into Brazilian Portuguese allowed the instrument to be adapted to the Brazilian context, showing properties for measuring self-efficacy in the daily life of stroke survivors.
EXAMINING THE IMPACT OF FINANCIAL CAPITAL ACCESS ON TECHNICAL EFFICIENCY: EMPIRICAL INSIGHTS FROM CARROT FARMERS IN INDONESIA
Authors: AR Nuhfil Hanani , Fahriyah Fahriya , Asmara Rosihan
Published: February 2024

Objective: This study investigates the interplay between financial capital access and technical efficiency in small-scale carrot farming in Indonesia, focusing on the regions of Malang and Probolinggo in East Java.
 
Methods: Employing a multistage random sampling method, data was collected from 100 farmers, and stochastic frontier analysis (SFA) was employed to measure technical efficiency.
 
Results: The results highlight the positive and significant impact of financial capital access on farmers' technical efficiency. Farmers with enhanced access to financial resources, including credit and loans, demonstrated higher levels of technical efficiency. Additionally, the study identifies the positive influence of larger cultivated land on technical efficiency, allowing farmers greater flexibility and opportunities for adopting modern agricultural technologies. Conversely, greater distances to cultivation lands were found to negatively impact technical efficiency due to increased transaction costs and difficulties in accessing information and markets.
 
Implication: These findings underscore the critical role of financial capital in shaping the success of small-scale carrot farming, emphasizing its implications for sustainable agricultural practices. The study's insights contribute to the formulation of targeted policies and interventions aimed at improving financial inclusion and reducing geographical barriers to enhance overall agricultural productivity and sustainability in small-scale farming communities.
THE IMPACT OF AN AUDITOR'S ADHERENCE TO THE PRINCIPLES OF NEUTRALITY, PROFESSIONAL INDEPENDENCE, PROFESSIONAL CONFIDENTIALITY, AND TRUST IN THE TAX ACCOUNTING PROCESS
Authors: Baghdadi Ali Ghanim Shakir , Bougatef Khemaies
Published: February 2024

Objective: This study aims to demonstrate the impact of the auditor's adherence to the principles of neutrality, professional independence, confidentiality and trust in the tax accounting process and the importance of this commitment to the tax administration. The study also examines the extent to which the tax administration relies on the auditor's report and financial statements in determining the taxable income of taxpayers.

 

Methodology: The study's objectives were achieved by collecting data from a survey distributed to certified auditors working for the Iraqi Board of Accountancy and Audit, employees of the Federal Financial Control Bureau, and employees of the General Tax Authority. A total of 230 questionnaires were distributed, 200 of which were returned and verified for statistical analysis.

 

Results: The results indicate a statistically significant positive effect at the 5% level for the impact of neutrality and professional independence on the tax accounting process. This means that an increased focus on auditor neutrality and independence will contribute to a 0.469 increase in the efficiency of the tax accounting process. In addition, there is a positive and statistically significant moral impact below the 5% level for the impact of professional duty of confidentiality and trust in the tax accounting process. In other words, ensuring auditors follow the rule of professional confidentiality and trust can improve tax accounting efficiency by 0.350.

 

Conclusion: Professional ethics and codes of conduct serve as guides for auditors to exhibit appropriate professional behavior while performing their duties to meet society's ethical requirements. The professional code of ethics is the outcome of the profession's efforts to develop and organize rules. It assures the tax administration that the financial statements submitted by the taxpayer (companies) and approved by the auditor who adheres to those rules are truthful and fair.
THE EFFECT OF ISLAMIC WORK ETHICS ON ENTREPRENEURIAL INTENTION AND ACADEMIC PERFORMANCE
Authors: Widana Gusti Oka , Nurwati  , Ramadhani Isyana Pramita
Published: February 2024

Purpose: Having identified a gap in the literature, this study aimed to determine the role of Islamic Work Ethics (IWE) in creating high Academic Performance (APE) and Entrepreneurial Intention (ENI) among Indonesian undergraduate students.

 

Theoretical framework: The motivation for entrepreneurship is a popular topic investigated in many studies. Previous studies showed that entrepreneurial activities are strongly connected to individuals' values. In this situation, Muslims should be inspired to become entrepreneurs because the Qur’an and Hadith discuss entrepreneurship. However, Islamic Work Ethics (IWE) has received less attention from scholars about its role in developing the Entrepreneurial Intention (ENI) of students as potential entrepreneurs.

 

Design/ methodology/approach: This is a qualitative study that used structural equation modelling (SEM) to process data from 150 samples of Indonesian undergraduate students

Findings: This study discovered that IWE played a significant role in driving all TPB factors, including ATB, SUN, and PCB, to promote ENI. which means IWE would encourage Muslims to embrace entrepreneurship as a means of sustaining Islamic teaching.

 

Research, Practical & Social Implications: This study may serve as the foundation for Indonesian educational institutions to incorporate IWE into their curriculum. It is because the religious values as inherent in IWE will foster a positive attitude and spirit of achievement.
ANALISIS SIKAP MULTIKULTURAL DI KELAS V SDN TENJOLAYAR 1
Authors: Ashoala Isna , Suhendar Arlen Wijayanti
Published: February 2024

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis sikap siswa kelas V SD dalam sikap multikultural dalam lingkungan siswa sekolah dasar. Metode penelitian yang menggunakan pendekatan kualitatif disebut juga naturalistik. Pemilihan sampel menggunakan teknik observasi dan angket Hasil penelitian menunjukkan bahwa siswa kelas V SDN Tenjeloyar 1 dengan kondisi heterogen dan memiliki keragaman agama, suku, dan budaya mampu menerapkan nilainilai multikultural dalam perilakunya. Kebiasaan siswa yang hidup saling berdampingan dengan teman-temanya yang memiliki latar belakang agama dan budaya yang berbeda membuat siswa mengerti dan memahami pentingnya sikap mencintai keberagaman budaya dan agama khususnya di lingkungan sekolah.
Об асимптотическом поведении точечных процессов выходов за высокие уровни гауссовской стационарной последовательности
Authors: Piterbarg Vladimir Il'ich
Published: February 2024

Изучается асимптотическое поведение точечных процессов выходов гауссовской стационарной последовательности за уровень, стремящийся к бесконечности медленнее, чем в пуассоновской предельной теореме для числа выходов. Доказана сходимость по вариации таких точечных процессов к маркированному пуассоновскому процессу. Применяются результаты Ю. В. Прохорова о наилучшем приближении распределения Бернулли смесью гауссовского и пуассоновского распределений. Эта задача поставлена А. Н. Колмогоровым в начале 50-х годов прошлого века.