bluuebunny/crossref_metadata_2025 huggingface dataset:
Informações aos pais: um subsídio ao enfrentamento do câncer infantil
Authors: Figueiredo Fernandes Anna Flavia , Silva Suellen dos Santos , G. Mendes Tacla Mauren Teresa , Pimenta Ferrari Rosangela Aparecida , Gabani Flavia Lopes
Published: January 2023

O número de casos de câncer tem aumentado nas últimas décadas, convertendo-se em um problema de saúde pública mundial, devido às altas incidência e mortalidade, além de suas implicações na qualidade de vida do sujeito e de sua família. Cânceres pediátricos apresentam particularidades em relação a tumores que acometem adultos, como diferentes locais primários e distinta origem histológica, além de um menor período de latência, o que implica em um crescimento mais rápido e maior capacidade de invasão de tecidos adjacentes. Entretanto, respondem melhor ao tratamento quimioterápico. O objetivo do trabalho foi descrever, do ponto de vista dos pais, o processo de comunicação do diagnóstico e tratamento da criança, identificar as dúvidas dos mesmos e analisar como tais informações influenciaram a família no enfrentamento da doença. Foi realizada pesquisa qualitativa descritiva com 19 pais de crianças em tratamento quimioterápico em um Hemocentro do Paraná. A coleta de dados deu-se nos meses de julho e agosto de 2014 por meio de entrevista semiestruturada. Adotou-se para análise dos dados a Análise de Conteúdo Temática. Entre as percepções dos pais sobre o esclarecimento da doença emergiram três temas: processo de comunicação do diagnóstico e formas de tratamento; informações: algumas recebidas, outras obtidas; informações como subsídio para o cuidado. A pesquisa revelou a necessidade de reconhecer a díade criança-família como paciente, para que os pais obtenham informações concretas sobre o diagnóstico e tratamento a fim de utilizá-las como subsídio para o enfrentamento e empoderamento.
Prevalência de insegurança e consumo alimentar em famílias do programa de aquisição de alimentos
Authors: Raphaelli Chirle de Oliveira , Couto Shanda de Freitas , Dutra Gisele Ferreira , Pretto Alessandra Doumid Borges , Dos Santos Motta Janaína Vieira , Bonamigo Andrea Wander
Published: January 2023

Pouco se monitora e se avalia a situação de insegurança alimentar e nutricional, especialmente, a fim de verificar a efetividade das ações governamentais. O objetivo desse trabalho foi estimar a prevalência de insegurança alimentar e de consumo das famílias inscritas no Programa de Aquisição de Alimentos da Agricultura Familiar em São Lourenço do Sul (RS). Tratou-se de estudo transversal, realizado entre janeiro e março de 2012, envolveu todas as famílias inscritas no Programa de Aquisição de Alimentos de São Lourenço do Sul (RS). A insegurança alimentar foi avaliada com a Escala Brasileira de Insegurança Alimentar, versão longa, classificando as famílias em segurança ou insegurança alimentar (leve, moderada ou grave). O consumo foi identificado pelo questionário de avaliação dos marcadores de consumo alimentar. Das 830 famílias inscritas no Programa, 585 foram entrevistadas (70,5%) e 80% estavam em situação de insegurança alimentar. O consumo familiar de feijão, cereais e ovos foi elevado e, de frutas, legumes e verduras foi reduzido. Conclui-se que a prevalência de insegurança alimentar nas famílias é elevada e o consumo de marcadores da alimentação saudável é baixo para o grupo de frutas. Os dados servirão para direcionar ações a nível municipal.
Antimicrobial Activity of Moringa oleifera Tea Leaves and Seeds Concentrated in Di Ethanol against E. coli Isolated from Ostrich Feces
Authors: Rafi Uzma , Majid Masoom , Yasmeen Roheela , Shazia Bokhari Syeda
Published: January 2023

Ostriches are frequently infected with viral, fungal, and bacterial diseases. This disease does not require airborne transmission and does not involve the respiratory system. Objective: To determine the antimicrobial activity of Moringa oleifera tea leaves and seed against bacteria in Ostrich feces. Methods: Fecal samples were collected from captive ostriches at the W.A Apparel factory. E. coli was isolated after the samples were inoculated on EMB. The antimicrobial activity of Moringa oleifera seeds and tea leaves was investigated. The antimicrobial activity of Ostrich feces was tested against E. coli. Results: The results showed that tea extract had no antimicrobial activity against E. coli. Moringa oleifera seeds extract prepared in ethanol on the other hand, were effective against E. coli. Conclusion: Moringa oleifera seeds (di ethanolic extract) have the potential to be effective against E. coli.
MOLECULAR INVESTIGATION OF MINOR GENOMIC POPULATIONS AND BIOLOGICAL EXPOSURES IN HUMAN HEALTH
Authors:   , Johnson Brandon Ned
Published: January 2023

The study of genetics has contributed to countless discoveries related to human health and disease. However, the complexities of human biology reside not only in the genome but also in the contributions from environmental exposures, as measured via the classical twin design. To understand the influence of biological exposures, I implemented study designs to explore both the health associations and propagation of foreign genetic material. Microchimerism has been studied for association with several clinical conditions, and I further investigated if male microchimerism could elucidate the etiology of Mayer-Rokitansky-Küster-Hauser syndrome. The results from study of male microchimerism in two generations of twin pedigrees provided insight into the prevalence and variance of the chimerism phenomenon. Emergence of the SARS-CoV-2 pandemic required the implementation of molecular genetic methods for detection of viral genome in collected samples and my study of clinical measures in a Midwestern American population revealed associations with viral dynamics within the community. Many important scientific discoveries will rely on quantitative molecular methods to further understand the influence and dynamics of diverse biological exposures.
A GESTÃO DA DIVERSIDADE E INCLUSÃO E SEUS BENEFÍCIOS PARA AS EMPRESAS
Authors: Luz Victor Costa , Alves Micael Franco
Published: January 2023

O objetivo do presente artigo é apontar os benefícios de D&I dentro das empresas e elencar a sua importância para o desenvolvimento empresarial. Como metodologia, trata-se de uma revisão de literatura narrativa. Ao longo do desenvolvimento fica claro que valorizar a diversidade nas empresas estimula os colaboradores a prestarem maior atenção aos direitos comuns de todos, quando o tema é amplamente debatido nas organizações, as lideranças tendem a dialogar e propor ações para possibilitar a inclusão dentro de suas empresas. Conclui-se, então, que realizar uma boa gestão de D&I nas empresas pode ser um potente diferencial competitivo, mas, em alguns casos, elas adotam a política de D&I apenas como uma obrigação legal. Devemos avançar com pesquisas e incentivos nesta área, este pode ser o diferencial para dar mais visibilidade e oportunidades às minorias.
AÇÕES DE HUMANIZAÇÃO EM TELECONSULTAS EM TEMPOS DE PANDEMIA: UMA REVISÃO DA LITERATURA
Authors: Parreira Larissa Cristine Martins , De Queirz Debora Barbosa , Dos Santos Vania Ribeiros , Carvalho Julyana Calatayud , Machado Leonardo Martins da Silva , Passos Xisto Sena
Published: January 2023

Objetivo - O presente estudo tem como objetivo revisar na literatura cientifica como a teleconsulta é conduzida de forma humanizada. Métodos – Uma pesquisa bibliográfica integrativa de aspecto descritivo. As buscas foram realizadas nas bases Scielo, Lilacs, Medline e nos sites: Google Acadêmico, PUBMED, BVS. Esta revisão foi elaborada de acordo com as normas dos Principais Itens para Relatar Revisões Sistemáticas e Meta-analises (PRISMA) que consiste em um grupo mínimo de elementos com embasamento em evidências, voltado para elaborar revisões focadas em avaliar criticamente intervenções de forma a melhorar a qualidade da revisão integrativa. Resultados – Com base nos estudos, nota-se que a teleconsulta agregou de forma satisfatória, econômica, segura e humanizada no atendimento ao paciente em qualquer nível de atenção à saúde. Conclusão – A teleconsulta tem a capacidade de atender ao serviço de assistência à saúde no período de pandemia, de forma positiva mesmo observado alguns desafios, os autores demonstraram que de certa forma é favorável tanto a população quanto aos trabalhadores.
INTENACIONALIZAÇÃO E IMPACTOS SOCIOAMBIENTAIS DO MICROEMPREENDIMENTO PARAENSE DE BIOJOIAS DA TRIBU
Authors: Souza Noemy Pereira de , Costa Sérgio da Conceição Martins da , Silva Mayane Bento
Published: January 2023

A comercialização de biojoias é um negócio sustentável e promissor que valoriza o pequeno produtor e sua identidade. Para este ramo de atuação na Amazônia, a internacionalização, que consiste em desenvolver relações comerciais com outros países, apresenta-se como uma estratégia de crescimento, uma vez que diversifica o mercado consumidor e impulsiona a economia da região, evidenciando a cultura e a produção locais no âmbito internacional. Diante do contexto introduzido, o presente trabalho tem como objetivo analisar a estratégia de internacionalização do microempreendimento Da Tribu e o impacto socioambiental de sua cadeia produtiva na ilha de Cotijuba, no Estado do Pará, Brasil. Os resultados demonstram que a organização Da Tribu está inserida em uma proposta original, inovadora e sustentável de internacionalização, gerando impactos socioeconômicos e ambientais positivos no seu entorno e conquistando notabilidade no cenário internacional.
FRONTEIRA BRASIL-PARAGUAI
Authors: Silva Aguinaldo , Henrique Silva Camilo
Published: January 2023

O objetivo do trabalho foi avaliar a utilização dos limites naturais para estabelecer a fronteira entre Brasil e Paraguai. A metodologia utilizada foi: revisão bibliográfica e imagens de satélites. Os resultados mostram que o rio Paraguai altera o seu curso por questões naturais e é possível observar a partir de imagens de satélite que a fronteira hoje em alguns pontos não representa o critério utilizado para a delimitação do território. Outro resultado alcançado é em relação a Isla Margarita onde o rio Paraguai pode mudar o seu curso e a ilha que pertence ao Paraguai ser anexada ao território brasileiro.
A TERCEIRA MARGEM E OS MAXAKALI
Authors: Moura Matias Miranda Matheus
Published: January 2023

O artigo versa sobre pesquisa-ação realizada na comarca de Águas Formosas, nordeste de Minas Gerais, com indígenas Maxakali. Inicialmente, destacam-se aspectos da territorialidade marcadamente fronteiriça do local e suas relações com a atividade judicante, a cosmologia Maxakali e o acesso à justiça. Apontamentos em cidadania, democracia e justiça norteiam as investigações científicas e as ações de impacto apresentadas. O texto propõe, ainda, possibilidades de ressignificação de fronteiras simbólicas a partir da prática cidadã, da interação sociocultural e da efetivação da prestação jurisdicional.
JURISDIÇÃO EM FRONTEIRA
Authors: Germendorff Joyce Sehaber , Figueiredo Luiza Vieira Sá de
Published: January 2023

O objetivo deste artigo foi demonstrar como o poder judiciário Estadual de Mato Grosso do Sul está inserido no cenário de jurisdição em fronteiras, face aos problemas que se sobrepõem aos limites espaciais e chegam até ele em busca de solução. Para tanto, utilizou-se da revisão bibliográfica e observação de sua atuação no cenário de jurisdição em fronteiras. Neste sentido, as relações no espaço fronteiriço ultrapassam limites espaciais as possibilidades de avanço nessa temática são obtidas com estímulo a cooperação e integração, a exemplo de grupos de trabalhos, e também com envolvimento dos gestores, sociedade, imigrantes, para o desenvolvimento comum.
Síndrome de taquicardia ortostática postural en pacientes post SARS-CoV-2
Authors: Chica Gallardo Wagner , Ojeda Sánchez Julio , Romero Añazco Briyit , Sánchez Peralta Santiago
Published: January 2023

Esta revisión se enfocó en describir el síndrome de taquicardia ortostática postural en pacientes post SARS-CoV-2. Para ello, se realizó un estudio de tipo revisión bibliográfica narrativa; en la que se usó descriptores bibliográficos como DeCs y MeSH en las bases PubMed y Science Direct para la obtención de artículos científicos comprendidos entre el periodo 2019-2022. Además, se utilizó conectores boléanos como “OR-NOT-AND” y palabras clave en español e inglés. Se identifico 13 artículos, de los cuales la mayoría de ellos reportan palpitaciones, aturdimiento, cefalea ortostática, taquicardia ortostática como los principales síntomas, posiblemente asociado a la alteración de las fibras autonómicas. En relación al mecanismo fisiopatológico que produce este síndrome hasta el momento no se conoce con exactitud, pero se cree que se desencadena posterior a una infeccione viral como el SARS-CoV-2. El tratamiento de elección para esta condición en individuos que han superado la infección por COVID-19 es la aplicación de medidas no farmacológicas cuyo objetivo es mejorar la sintomatología de los paciente, sin embargo, si estas medidas no son suficientes, se puede recurrir a la terapia farmacológica donde uno de los medicamento que se administra cuyo efecto es muy beneficioso es la ivabradina, aunque actualmente se encuentran en investigación algunas terapias como la contrapulsación externa mejorada y el bloqueo del ganglio estrellado.
Editorial Board
Authors: Townsend Jason M.
Published: January 2023

Front Matter
KURIKULUM PENDIDIKAN MUADALAH ULA DI PONDOK PESANTREN DARUNNUR ALMUSTHAFA PALEMBANG
Authors: Ahmad Zainuri  , Yunita Yunita  , Ibrahim Ibrahim  , Ani Marlia  , Mohammad Harist Al Agam  , Lidia Oktavia
Published: January 2023

Artikel ini membahas Kurikulum Pendidikan Muadalah Ula di Ponpes Darunur Al-Musthafa Palembang. Penelitian ini bertujuan menganalisis manajemen dan implementasi Kurikulum Muadalah Tingat Ula. Jenis penelitian adalah kualitatif, dengan pendekatan deskriptif. Data diperoleh melalui teknik observasi, wawancara langsung dengan pengurus dan juga pimpinan pondok beserta para asatidz pondok pesantren, serta dilakukan penggalian data melalui dokumentasi terkait kurikulum yang dilaksanakan. Hasil penelitian menunjukkan bahwa pondok pesantren Darunnur Almusthafa sudah menerapkan kurikulum Muadalah Ula dengan baik, kurikulum ini merupakan kurikulum penyetaraan dan telah ditetapkan sebagai lembaga yang setara dengan lembaga pendidikan formal lainnya oleh Kementerian Agama. Ini penting dilaksanakan oleh lembaga agar santri memiliki pengakuan dalam proses pendidikan dan ketika santri keluar dari Pondok Pesantren bisa melanjutkan ke jenjang yang lebih tinggi dan ada pengakuan yang jelas.
Aprendizaje invertido antes y durante la pandemia: revisión sistemática de la literatura
Authors: Perdomo Bexi
Published: January 2023

El Aprendizaje Invertido (AI) se venía incorporado en el ámbito de la educación presencial y, a partir del aislamiento social que conllevó a la modalidad virtual, los docentes comenzaron a adaptarlas a esos entornos. Los objetivos fueron conocer las tendencias de investigación y describir su efectividad y aceptación en estudiantes antes y durante la pandemia.  Se realizó una revisión sistemática de la literatura en la que se estudiaron publicaciones sobre Aprendizaje Invertido. Luego de un proceso sistemático basado en el protocolo PRISMA y otros de renombre en las ciencias sociales y educación, se analizaron 66 artículos. En ambos periodos (antes y durante la pandemia) la tendencia se inclinó hacia los estudios cuantitativos. España y Estados Unidos fueron los países con más publicaciones. Latinoamérica muestra pocas publicaciones y diferencias en cuanto a número de artículos en los dos períodos. La literatura reporta la efectividad del Aprendizaje Invertido en la enseñanza antes y durante la enseñanza remota de emergencia (ERE). Se concluye que el AI es favorable en el contexto de la ERE por su efectividad y la tendencia a su aceptación. Se presentan sugerencias para futuras investigaciones ante los escenarios que vendrán luego de la pandemia.
A Educação Básica e o Ensino Remoto: desafios ou possibilidades?
Authors: Ju Juliane Chaneiko , Cristiano Maciel
Published: January 2023

No início do ano de 2020 fomos surpreendidos com um novo vírus, o SARS-CoV-2, popularmente chamado de COVID-19, sendo altamente contagioso e trazendo consigo um grande número de mortes. Baseando-se em recomendações da Organização Mundial da Saúde, o isolamento social foi a alternativa para uma tentativa de contenção do vírus. Na educação, o isolamento social, que culminou com a suspensão das aulas, trouxe consigo um caminho não tão novo assim, mas ainda muito pouco explorado, a comunicação mediada e o ciberespaço e, atrelado a eles, o Ensino Remoto Emergencial (ERE). Para a Educação Básica, o Ensino Remoto apareceu como a solução para a continuidade das atividades escolares, mas devido a uma série de fatores foi muito questionado. Sendo assim, neste artigo buscamos apresentar as diversas faces do Ensino Remoto, bem como fazer uma discussão das dificuldades encontradas por professores e comunidade escolar, buscando destacar algumas possibilidades trazidas por ele. Para tanto, desenvolvemos uma pesquisa qualitativa de cunho bibliográfico, através da qual podemos observar que a migração para o Ensino Remoto enfatizou uma série de dificuldades no âmbito educacional, expôs fragilidades, mas também apresentou muitas possibilidades que podem auxiliar no processo de aprendizagem.
INVESTIGATING THE PROBLEM OF FINANCIAL MANAGEMENT IN THE DEVELOPMENT OF HADIYA HOSSANA FOOTBALL CLUB
Authors: Ayele Shegaw , Hundito Dr. Biruk
Published: January 2023

The purpose of this study was to investigate the problem of financial management in the development of Hadiya Hosanna football club. The study was used by the Hadiya Hosanna football club administrative staff, Hadiya Hosanna football club supporter association, Hadiya zone youth and sport office, and Hadiya Hosanna football club board. The study examined the concepts of each research question. What are the challenges of the financial management system in the development of Hadiya Hossana football club? What are the sources of financial income in Hadiya Hossana football club? To achieve this objective, a cross-sectional descriptive survey method was used in order to collect data once from five (5) administrative staff, eleven (11) Hadiya Hosanna football club supporter associations, fifteen (15) Hadiya zone youth and sport office, and eleven (11) Hadiya Hosanna football club board. A total of forty-two (42) people were included. The following sampling was selected from three (n = 3) Hadiya Hosanna football club administrative staff, seven (n = 7) Hadiya Hosanna football club supporter association, thirteen (n = 13) Hadiya zone youth and sport office, and seven (n = 7) Hadiya Hosanna football club board. The researcher used 30 respondents by using a purposive sampling technique. The data sources were primary and secondary sources. A Likert scale structured questionnaire was used to collect data from respondents. A pilot test was conducted to measure the instruments' validity and reliability, and the data was analyzed by SPSS version 25. The data secured from different sources was analyzed and interpreted using both quantitative and qualitative approaches through descriptive statements like percentage, frequency, mean and standard deviation.
Pola Sebaran Sedimen Kohesif dan Hubungannya dengan Massa Air Laut Pada Muara Sungai Wairuhu, Pulau Ambon - Maluku
Authors: A. Noya Yunita , D. Manuputty Gratia
Published: January 2023

Tujuan dilakukannya penelitian ini adalah untuk menganalisis sebaran konsentrasi sedimen kohesif dan mengetahui hubungan antara konsetrasi sedimen kohesif dan massa air laut pada Muara Sungai Wairuhu, Pulau Ambon. Menggunakan metode sampling langsung dilapangan, meliputi parameter fisik air (suhu dan salinitas), luas penampang, debit sungai, dan kecepatan aliran. Analisis data menggunakan persamaan densitas dan debit sungai, serta estimasi konsentrasi sedimen kohesif. Waktu sampling mempertimbangkan periode pasut bulanan dan harian. Hasil penelitian menunjukkan bahwa sebaran konsentrasi sedimen kohesif tertinggi ditemukan pada periode pasang purnama difase pasang dan sebaliknya terendah pada fase surut saat periode pasang perbani, serta nilai korelasi menunjukkan hubungan konsentrasi sedimen kohesif dan densitas sangat kuat, yaitu pada fase surut untuk pasang purnama maupun pasang perbani.
Karakteristik Vegetasi Gulma Pada Pertanaman Cengkeh di Negeri Hatu Kecamatan Leihitu Barat, Kabupaten Maluku Tengah
Authors: H. Makaruku Marlita , Tanasale Vilma L. , Goo Nureny
Published: January 2023

Penelitian yang dilaksanakan di Negeri Hatu Kecamatan Leihitu Barat Kabupaten Maluku Tengah, bertujuan untuk menemukan vegetasi gulma dan jenis gulma dominan pada tanaman cengkeh. Dalam melakukan analisis vegetasi digunakan metode kuadrat dengan petak sampel berukuran 1 m x 1 m. Hasil penelitian dijumpai 44 jenis gulma yang terdiri atas 25 famili, dengan rincian : gulma daun lebar 33 jenis, gulma rumputan 7 jenis, dan gulma tekian 4 jenis. Terdapat 5 jenis gulma dominan yaitu Cynodon datylon dengan nilai indeks penting sebesar 77,95 merupakan gulma yang paling dominan, Mimosa pudica, Pueraria phaseoloides, Sacciolepis interupta dan Ciperus rotundus adalah jenis-jenis gulma yang mendominasi setelah Cynodon datylon pada pertanaman cengkeh di Negeri Hatu Kecamatan Leihitu Barat.
The meaning and possibility of applying elements of Buddhist ethical accounting education in the Christian cultural circle
Authors: Czerny Małgorzata
Published: January 2023

Purpose: The aim of the article is to present the principles of Buddhist ethical educa-tion in the context of their usefulness for the study of ethics in accounting in Poland.
Methodology/approach: a critical and comparative literature analysis was used.
Findings: Buddhist ethics offers a significant development of Mele’s model, which is largely based on Catholic ethics and has great potential for application in the Polish cultural circle. The model expanded in this way illustrates the impact and importance of developing the right view on developing practical knowledge and virtues, meditating practice on cultivating the right view, and the conditioning between effective (right) meditation and the ability to concentrate properly. Finally, this model emphasizes the continuity and repetition of the processes leading to “moral behavior”.
Research limitations/implications: The model presented in the article can be used to develop new educational techniques in teaching accounting ethics.
Originality/value: The article fills the cognitive gap regarding the Buddhist model of teaching the ethics of accounting, which is a potential supplement to educational theo-ries and techniques in this field, and indicates the directions of research that may con-firm the possible usefulness of its application in combination with Mele’s model.
Environmental disclosures in the non-financial reporting of energy companies. Creating a reliable business image or impression management?
Authors: Szadziewska Arleta , Kujawski Jarosław
Published: January 2023

Purpose: The purpose of the article is to determine whether and what impression management techniques are used by Polish listed energy-sector companies in their non-financial reporting to possibly create not a true but an embellished image of their oper-ations. Methodology/approach: The research entailed examining the non-financial annual reports published (in Polish) by eight large, listed companies. Both quantitative content analysis, to determine the scope of environmental disclosures, and qualitative content analysis, which focused on the visual and narrative style, were applied. The word count method was also applied concerning the positive (good) and negative (bad) wording used in the reports. Our linguistic analysis took into account both the semantic and inflexion aspects of Polish idiomatic expressions. Findings: We found that the companies exploited various manipulation techniques, both in the visualisation and the narrative used in their non-financial reports. Perfect graphics, blameless narrative style, or dynamic text organisation are among the top positive aspects. At the other end of the scale are aspects such as excessive wording, unnecessary repetitions of various keywords, or the intentional omission of adverse vocabulary. While both sets of techniques are more likely to be applied by bigger enti-ties, smaller companies do not seem to care as much for such details. Research implications/limitations: This research provides a valuable contribution to a better understanding of how companies employ modern narrative-oriented infor-mation management techniques relating to readers’ perceptions of non-financial state-ments. This may lead to enhancing formal requirements concerning the quality of non-financial disclosure in corporate reporting. The research was limited to only eight (all) energy companies listed on the Warsaw Stock Exchange for the financial years 2017–2020. Thus, there is a need to investigate whether other listed companies use impres-sion management techniques in non-financial reporting. Originality/value: This article is the first publication to show how Polish large energy-sector joint-stock companies manage their environmental impression in non-financial reporting. The analysis extends the knowledge on creating a business operations image that is favourable to stakeholders by companies with a high environmental impact. This is of particular importance considering the non-financial reporting obligation that such entities have to meet as per Directive 2014/95/EU.
The implementation of ESEF requirements by companies of the sWIG80
Authors: Frendzel Maciej , Firkowska-Jakobsze Zuzanna
Published: January 2023

Purpose: The article presents the results of research on the implementation of the Eu-ropean Single Electronic Format (ESEF) by companies listed on the Warsaw Stock
Exchange's (WSE) sWIG80.
Methodology/approach: The research was based on the analysis of financial state-ments of companies listed on the WSE in terms of:
 changes in the presentation of items in the statement of financial position (balance sheet) and the statement of comprehensive income in order to adjust them to the model structure of the ESEF (core taxonomy),
 the degree of use of extensions that allow tags to be adapted to the specifics of the company.
The analysis concerned consolidated financial statements published between January 1, 2021 and April 30, 2022, in which the companies implemented the ESEF requirements for the first time. The basis for the formulation of the research hypothesis was the neo-institutional theory.
Findings: The study verified the research hypothesis that listed companies included in the sWIG80 tried to adjust the presentation of data in financial statements to the core taxonomy more than they applied extensions and extension taxonomy.
Research limitations/implications: The results concern only companies included in the sWIG80 as of December 31, 2021. Therefore, extending the findings to the entire population of companies listed on the WSE is unjustified.
Originality/value: The research is the first empirical study of this type in Poland conducted in relation to smaller companies listed on the Warsaw Stock Exchange. There-fore, they illustrate the behavior of entities in the context of financial data reporting obligations under the ESEF format.
Cash basis accounting of Wilanów estate in 1892–1914
Authors: Olewnik-Dejewska Anna
Published: January 2023

Purpose: The article presents the cash flow method in the accounting of the Wilanów estate at the turn of the 19th and 20th centuries. Methodology/approach: The research methodology includes a critical analysis of source materials and the literature, and descriptive and deductive methods. The essence of the article is an analysis of the cash account, cash register balances, accounting books and their connections in terms of disclosing cash flows in the accounting of Wilanów estates. Findings: The results are compared with the current research on economic briefings and the practice of cash flow in Poland. Originality/value: The conclusions contribute to the analysis of changes and directions of development in cash flow reporting, and they supplement the didactics in the field of accounting history. The article fills the research gap in the context of presenting cash flows on the example of a manor farm in former Poland.
The relationship between IFRS adoption and foreign direct investments in Gulf Cooperation Council countries
Authors: Chehade Sarah , Procházka David
Published: January 2023

Purpose: This paper investigates the relationship between International Financial Reporting Standards (IFRS) adoption and Foreign Direct Investments (FDI) inflows in a sample of Gulf Cooperation Council (GCC) countries, namely Kuwait, Qatar, UAE, and Saudi Arabia over the period standing between 1990 and 2020. Methodology/approach: This study implements a statistical analysis, starting with a panel correlation matrix and then a panel unit root test to identify the integrating properties of variables. The Pedroni panel co-integration approach tests co-integration among variables, and the instrumental Generalized Method of Moments (GMM) estima-tion technique identifies the relationship among variables and their significance.
Findings: The results imply that only Gross Domestic Product (GDP) per capita, exchange rate and trade enhance FDI inflows in the studied countries. Contrary to our expectations, the IFRS was found to be insignificant on FDI along with economic control variables.
Originality/value: Using multiple control variables, this study provides original em-pirical evidence and statistical analysis on the effect of IFRS adoption on FDI inflows in the GCC area.
Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines
Authors: Czerny Małgorzata , Kowalczyk Magdalena
Published: January 2023

Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam. Therefore, this paper focuses on CSR in Islamic companies and attempts to discover whether Islamic countries are a cultural circle where culture and religion are advantageous when developing CSR. Methodology/approach: A case study was used to determine CSR disclosure in airlines. Findings: The results showed that ethics and philanthropy were important to CSR disclosure in Islamic companies. Religion in Islamic countries has a huge impact on companies disclosing their philanthropical and ethical activities. Practical implications: This paper will better enable academics and practitioners to understand CSR problems in Islamic countries. Our research underlines the role of ethics and religion in the context of CSR. Originality/value: This paper makes an important contribution by highlighting the importance of ethics to CSR in Islam countries and raises the possibility of CSR reporting being adopted in Islamic companies.
Uso del e-portafolio como técnica evaluadora para desarrollar habilidades metacognitivas en estudiante del nivel básico superior.
Authors: Alonzo Reyes Maida Dolores , Meza Hormaza Jaime Alcides
Published: January 2023

El e-portafolio es una de las herramientas de trabajo en la parte académica, misma que permite fortalecer las habilidades metacognitivas las cuales permiten al individuo planificar y desarrollar las diferentes actividades que se conciban dentro del proceso académico. Debido a esta necesidad el trabajo tuvo como objetivo establecer fundamentos teóricos del uso del e-portafolio como técnica evaluadora para desarrollar habilidades metacognitivas en estudiante del nivel básico superior de la Unidad Educativa Fiscal Monte Olivo del cantón Montecristi. Por ende, se hizo uso de una metodologia descriptiva de los diversos artículos y tesis que han presentado otros investigadores en base al uso del e-portafolio. Es importante precisar la información actual con las presentadas en años atrás para fortalecer el contenido y comprender la necesidad. Por ende, los principales resultados abordados en la investigación han permitido reconocer la necesidad y proceder a buscar las posibles soluciones. Finalmente, este trabajo investigativo se enfocó en ofrecer información relevante de las variables en estudio y cómo hacer uso del e-portfolio como técnica evaluadora de las habilidades metacognitivas de los estudiantes, la misma que incita a la responsabilidad y dedicación en base a los contenidos académicos que brinda el docente en las diversas asignaturas y temáticas de formación.
LITERARY DIMENSIONS OF AQEEL AHMAD DANISH
Authors: Dr. Rukhsana Bibi  , Fatima Habiba
Published: January 2023

Syed Aqeel Ahmad Danish belongs to Amroha. He was destined to migrate continuously. First, he migrated to Karachi and then to London.  Ghazal is his specialty. His ghazals have a fine blend of classical maturity with modern themes.  Aqeel Ahmed Danish is a versatile poet and writer. Every Sunday, his column "رسائل دل تک"(Rasaail Dil Tak) is published in Jang London. He is associated with this stream of journalism in which poets and writers have a share.  This paper sheds light on the art of Aqeel Ahmed Danish as a whole.
A H9N2 altípusú madárinfluenza-vírus növekvő jelentősége a világban : Irodalmi összefoglaló
Authors: Bóna Márta , Tatár-Kis Tímea , Mándoki Míra , Farsang Attila , Kiss István
Published: January 2023

A H9N2 altípusú influenzavírus növekvő elterjedtsége, gazdasági, járványtani, humánegészségügyi jelentősége miatt a szerzők irodalmi adatok alapján összefoglalják, rendszerezik az altípussal kapcsolatos aktuális ismereteket. Napjainkban a madárinfluenza-vírusok közül a H9N2 altípusúak a legelterjedtebbek a baromfifajokban. Bár korábban a vadmadárvonulások, valamint az élőállatpiacok voltak a fertőződés forrásai, az elmúlt évtizedekben a már baromfihoz adaptálódott vírusok egyre nagyobb földrajzi területen váltak endémiássá és egészítették ki a legjelentősebb baromfi légzőszervi kórokozók körét. A H9N2 altípusú vírusok kivétel nélkül alacsony pathogenitásúak, ugyanakkor egyéb kórokozókkal társfertőzésben, baromfiban már súlyos megbetegedéseket eredményeznek. A H9N2 vírusok zoonotikus szempontból kis kockázatot jelentenek, ugyanakkor számos más, már jelentős arányú elhalálozást okozó madárinfluenza-vírus belső génjeit a H9N2 vírus adta.
MARKETING MIX TO ENHANCE MARKETING PERFORMANCE IN SMEs OF KERUPUK GENDAR MIRASA AT BANYUMAS REGENCY
Authors: Uripi Cahyaningtyas Ria , Arinastuti Arinastuti , Setiawan Heri , Rahayuningtyas Denit Adristi
Published: January 2023

Micro, Small and Medium Enterprises (MSMEs) were the drivers of the economy in Indonesia. MSMEs have some limitations, including in knowledge and capabilities in the field of marketing. The marketing mix is a marketing strategy consisting of product, price, place and promotion elements. Community Service Activities for Kerupuk Gendar Mirasa UMKM in Banyumas Regency are carried out through the transfer of knowledge and skills about the Marketing Mix. The activities carried out are product development, selection of raw materials, accuracy of composition of raw materials, use of tools so that they can make crispy and tasty crackers. The activities give the training abaout product packaging, product branding, determining selling prices and promotions. The result of the activity is the good transfer of knowledge and skills regarding the marketing mix, so as to increase sales and profits as well as marketing performance.
Գրիգոր Նազիանզացու ուսմունքը՝ Սուրբ Հոգու աստվածության մասին
Authors: ԾԱՂԻԿՅԱՆ ԴԻԱՆԱ
Published: January 2023

РЕЗЮМЕ
В статье представлен огромный вклад Григория Назианзина в формировании учения о Божестве Святого Духа и в деле окончательного формулирования учения о св. Троице. Анализируя учение Григория Назианзина о Божестве Святого Духа, в частности в контексте 31-й проповеди, автор последовательно излагает и анализирует учение Назианзина о Божестве Святого Духа. Автор также представляет общие черты и особенности учения Назианзина в сравнении с другим известным каппадокийцем — Василием Великим. В статье подчеркивается мысль что по всей вероятности одним из самых интересных аспектов богословия было развитие и уточнение учения о св.Троице. Исследование может служить ценным учебным материалом для глубокого понимания Учения св. Григория Богослова о Божестве Святого Духа.

SUMMARY
The article presents the enormous contribution of Gregory of Nazianzus to the formation of the doctrine of the Deity of the Holy Spirit and to the final formulation of the Trinitarian doctrine. Analyzing the teaching of Gregory of Nazianzus on the Deity of the Holy Spirit, in particular in the context of the 31st sermon, the author consistently expounds and analyzes the teaching of Gregory of Nazianzus on the Deity of the Holy Spirit. The author also presents the general features and peculiarities of Gregory’s teachings in comparison with another famous Cappadocian father, Basil the Great. The article emphasizes the idea that, in all likelihood, one of the most interesting aspects of theology was the development and refinement of the Trinitarian doctrine. The study can serve as a valuable educational material for a deep understanding of the teachings of St. Gregory the Theologian on the Deity of the Holy Spirit.
Penerapan Ide Kreatif pada Program Feature Televisi “Nusantara Bercerita” Edisi “Bocah Sisih Kidul”
Authors: Dewi Agnesthia Maharani Sukma , Asiatun Siti
Published: January 2023

The dropout rate in Indonesia is still quite high in several regions. One of them is in Gunungkidul Regency, Yogyakarta. The role of education outside of school is very important to help out-of-school children to continue to get an education. The Bosskid Halfway House is a social organization that provides educational and recreational opportunities for out-of-school children in Ngasem Hamlet, Gunungkidul Regency. The purpose of creating this production work is to implement a creative idea in the form of an audio-visual entitled “Sisih Kidul Children's Halfway House”, which is outlined in a television feature program. The ideas and topics developed are suitable to be made into features because they provide interesting human interest values. The application of this creative idea was preceded by data collection in the form of descriptive and narrative with journalistic references to accuracy. Information is collected from various sources. Creative ideas are used from the concept-making stage to treatment by selecting the form of a feature program. In preparing the concept, creative ideas are applied so that the topics that have been determined can be packaged into an interesting television program. On-site observation was carried out to find interesting ideas that could be discussed in this feature work. From the data obtained, a discussion framework was developed, such as making sub-angles 1, 2 and 3. The sub-angles were delivered in 3 sequences which were packed with a duration of 17 minutes and were able to provide information quickly and uniquely to the audience.
Les acteurs et les réformes : processus de changement pédagogique dans l’école francophone bernoise
Authors: Sieber Joaquim
Published: January 2023

Les écoles de l’espace romand de formation sont au beau milieu de réformes, cela depuis les années 2000. Ces réformes qui sont décidées par les politiques et les départements de l’instruction publique concernent les lois scolaires, le fonctionnement institutionnel, mais aussi les pratiques enseignantes. Mais qu’en est-il sur le terrain? Comment les enseignant-es appréhendent-ils et mettent-ils en place ces réformes ? Amènent-elles des changements pédagogiques ? Cet article apporte des pistes de réponse en mobilisant la réforme du Plan d’Études Romand (PER) dans le canton de Berne : 13 études de cas issues d’entretiens compréhensifs ont été menés avec des enseignant×e×s afin de comprendre quels sont les effets de cette réforme sur les pratiques pédagogiques. Les résultats montrent que si la réforme semble bien en place et reçoit l’adhésion des enseignant-es, elle n’a que peu d’impact sur leurs pratiques et sur les élèves. Cependant, dans quelques situations spécifiques, la réforme semble avoir impulsé des changements pédagogiques. Ces résultats nuancent le concept de réforme comme facteur de changement, proposant une approche compréhensive et contextualisée.
Transition Familie – Kindergarten bei Kindern mit Mehrfachbehinderung
Authors: Limacher Daniela , Ernst Kolja
Published: January 2023

Die erfolgreiche Bewältigung von biografischen Übergängen trägt massgeblich zu einer günstigen Entwicklung und dem erfolgreichen Umgang mit zukünftigen Übergängen bei. Im Artikel werden Ergebnisse einer Untersuchung, die im Rahmen einer Masterarbeit an der Interkantonalen Hochschule für Heilpädagogik (HfH) gesammelt wurden, präsentiert. Es wird der Frage nachgegangen, wie Eltern eines Kindes mit Mehrfachbehinderung die Transition ihres Kindes in den Kindergarten bewältigen. Die Ergebnisse zeigen, dass die Eltern besonderen Herausforderungen gegenüberstehen. Es werden Schlussfolgerungen für die Heilpädagogische Früherziehung (HFE) abgeleitet und Empfehlungen für die Optimierung der Prozessbegleitung der Transition formuliert.
A IMPORTÂNCIA DA ARQUITETURA SACRA NACIONAL ATRAVÉS DOS TEMPOS: UM COMPARATIVO ACERCA DAS IGREJAS DE SÃO FRANCISCO DE ASSIS EM MINAS GERAIS
Authors: Martins Maria Julia Avelino Silva , Fernandes , Fabrícia Dias da Cunha de Moraes
Published: January 2023

The present work aims to analyze the relationship between sacred architecture and its relationship with place and time, demonstrating that even though the works are from different periods and authors, both have similar characteristics, which allows creating an opinion about the importance of religious architecture. As the sacred architecture had existed since the colonial period, it is intended to highlight its articulation with the national conjuncture, to then trace the history of the architects as well as the architectural styles. It is intended, after a bibliographical review, to compare the architecture between the styles as well as to identify religious architectural elements of a transitory or permanent character, the messages consolidated and perpetuated in time. As a solution, it is possible to diagnose that, despite different periods and authors, sacred architecture maintains its importance even in the face of the different architectural particularities located in time and space and that the essences of its message are sacred in people's lives.
GOVERNANÇA PÚBLICA: UMA NOVA RELAÇÃO ENTRE O ESTADO E A SOCIEDADE
Authors: Perego Fúlvia Leticia , Arana Alba Regina Azevedo , Santos Silas Silva , Uliana Maíra Rodrigues
Published: January 2023

The present study aims to present the bases of the contemporary theoretical conception that permeates the new role of the State and its relationship with society, pointing out the movement called Public Governance, due to its importance in the democratization process and in the development beyond the economy, in a multidimensional view. This is a basic research with a qualitative approach and exploratory type, using deductive logic, through bibliographic research. With the survey of theoretical approaches on the subject, it is seen that for the State to handle the complex society of the 21st century, this agent needs to be the strategic coordinator for development, building and implementing public policies that contain the involvement between itself, the market and society, overcoming the hegemony of economic interest. It is concluded that public governance presents itself as an alternative that transforms the way of understanding the relationship between the State and the various social actors, so that development is the result of collective action and represents the interest of cohesion, constituting a trend that seeks inspiration in democratic theories found in Social Science, Political Science and the subfield of Public Administration.
OS DESAFIOS DA FASE PREPARATÓRIA DOS PROCESSOS LICITATÓRIOS À LUZ DA LEI FEDERAL Nº 14.133/2021
Authors: Gomes Michael Hellison Jantorpe , Xavier Andréa Esper , Morong Fábio Ferreira
Published: January 2023

Although exhaustively extolled as an important element of public management, planning has its application in absolute exception in public entities. With the new premises set out in the New Bidding Law (Law 14.144/2021), in addition to being considered a legal principle, it is a requirement and with serious criminal applications. In this way, through the legal deductive method, based on the interpretation of legislation, jurisprudence and the like, this article aims to present the basic definitions and the primordial elements present in the new law on Planning, as well as challenges that several entities will have to face in the face of the maturity level. It is concluded that it is a moment of evaluation and focus in a short period, aiming to demonstrate the evolution or eventual regression of the aforementioned Federal Law due to its coexistence with the reality of the specific public sector.
Estudo da Importância dos Indicadores de Destinos Turísticos Inteligentes e Normas Brasileiras para Cidades Sustentáveis e Inteligentes aplicados em Foz do Iguaçu, PR
Authors: Bussador Alessandra , Matrakas Miguel Diogenes , Bauermann Bárbara Françoise Cardoso , Zara Kátya Regina de Freitas , Padilha Janine Carvalho
Published: January 2023

Este artigo apresenta a avaliação dos indicadores de Destinos Turísticos Inteligentes e as Normas para Cidades Sustentáveis e Inteligentes aplicados na cidade de Foz do Iguaçu. Os modelos utilizados neste estudo foram os indicadores usados pela Segittur e as Normas Brasileiras Técnicas de Cidades Inteligentes. Foram selecionados os indicadores mais apropriados para a realidade brasileira. Como resultado, observou-se a importância do uso dos indicadores para analisar e padronizar como a população avalia a importância desses indicadores para o melhor aproveitamento dos recursos turísticos na cidade de Foz do Iguaçu.
Penyuluhan Gemar Dan Manfaat Konsumsi Ikan Di SMA Negeri 1 Sambas Kabupaten Sambas
Authors: Ridwan  , Saputra Ari , Fitriyandi  , Tiara Tety
Published: January 2023

Optimal and good growth and development of the child requires proper nutrition. Riskesdas found that 30.7% of children of this age were stunted, 18.4% were short, and 12.3% were very short. Fish protein is higher than beef, chicken and other meats in terms of quantity. Fish have higher levels of omega-3 fatty acids than other animal sources. Fish also has a good content such as protein. The purpose of this counseling is to provide students with an understanding of the importance of eating fish at SMA Negeri 1 Sambas, Sambas District, Sambas Regency. The approach used is to use the method of material exposure and evaluation. The counseling activities went smoothly, judging from the enthusiasm and enthusiasm of the students participating in the counseling activities. The results of the counseling showed an increase in students' knowledge about the love of eating fish and the benefits of eating fish in everyday life
Premature germ cells in the ejaculate of a 4-year-old male Labrador Retriever
Authors: Barrett James , Douglas Jamie , Premanandan Christopher , Wilborn Robyn
Published: January 2023

A healthy, 4-year-old, Labrador Retriever was presented for routine semen collection for cryopreservation. Ejaculate had an abundanceof atypical round cells along with substantial morphologically abnormal sperm. Atypical round cells were identified aspremature germ cells, indicating testicular insult or damage of unknown etiology. After multiple visits and a period (3 months) ofrest from heavy training, premature germ cells were not observed and noticeable improvement in sperm morphology was evident.Apparently, changes observed were induced by heat stress given the location and intensity of training, season of the year, historyand signalment of the patient, and the fact that all parameters improved following temperature management changes and restfrom training. This case illustrated the importance of recognizing an unusual cell type during a routine semen analysis and toarrive at a possible etiology and resolution of the clinical problem.