bluuebunny/crossref_metadata_2025 huggingface dataset:
Distribución de los recursos tributarios y su impacto en los programas de vivienda de interés social en Colombia considerando las NBI 2019, 2020 y 2021
Authors: Bryan-Jones Joaquín Ernesto
Published: June 2023

El presente artículo, tiene como objetivo conocer cuál es la distribución de los recursos tributarios y su impacto en los programas de vivienda de interés social en Colombia, considerando las necesidades básicas insatisfechas, a través de un reconocimiento de literatura indagando por medio de tesis, artículos, informes de entidades gubernamentales, datos estadísticos, revistas y bases de datos asociados los recaudos tributarios y a las necesidades de vivienda de interés social en Colombia, el cual, proporciona conocimiento de los valores de los recaudos tributarios de los años 2019,2020 y 2021 al igual, que los valores asignados a la construcción de viviendas de interés social por el Gobierno Nacional para atender las necesidades básicas insatisfechas.
Auditoría de la cuenta por cobrar
Authors: Correa-Tellez Yuliana Andrea , Rico Rojas Carlos Fabián , Guardiola Plazas Luis Fernando
Published: June 2023

El presente estudio tiene como objetivo  analizar  la incidencia de la auditoría en las cuentas por cobrar en los estados financieros para ello se realizó una  investigación cuantitativa, con la finalidad de obtener información que permita identificar y comprender los procesos internos de las empresas, con diseño descriptivo y así recopilar información suficiente del manejo de  contable de las cuentas por cobrar  y procedimientos de auditoría aplicables, por medio de la búsqueda de información  en documentos  normativos, bases de datos, revistas y libros. Se obtiene como evidencia y se logra identificar que la aplicación del marco integrado de control interno COSO 3 permite y contribuye en la determinación y reconocimiento de falencias en el sistema de control interno, las cuales poco aportan al buen cumplimiento de metas u objetivos planteados por la administración. A su vez se definen procedimientos de auditoría que permiten la verificación de deudores incobrables, a su vez una correcta gestión de crédito y cobranza; determinando si las cuentas pendientes de cobro que superan o no el plazo acordado y su vencimiento en número de días, si este último es muy alto se les debe dar un tratamiento contable adecuado como lo es el de deterioro de cartera, las cuentas por cobrar reflejadas en los estados financieros inciden significativamente pues estas constituyen un valor porcentual del valor de los activos totales de la entidad, en conclusión las cuentas por cobrar influyen en  la capacidad de liquidez, y si estas no se gestionan de manera eficiente podrían causar inconvenientes a futuro lo cual afectará la eficacia operativa es decir, el cumplimiento de metas y objetivos.
Apalancamiento Financiero empresarial y nuevos paradigmas contables en épocas de recuperación.
Authors: Díaz Gil Nelson Dario , Sánchez Frank José Vicente
Published: June 2023

El propósito del trabajo se centra en Indagar los efectos del apalancamiento financiero empresarial y los nuevos paradigmas contables en épocas de recuperación. El estudio es su primera parte es de carácter descriptivo y documental, así pues, mediante un estudio de revisión se seleccionaron inicialmente los artículos relacionados con el tema en un interín de veinticinco años aproximadamente, luego, se seleccionaron aquellos artículos que se vincularan con el apalancamiento financiero durante el período de post pandemia, para que finalmente, se seleccionaran 200 de éstos artículos relacionados con las alternativas financieras propuestas por las empresas y entes gubernamentales. En este sentido, se muestran los diferentes cambios que sobre el particular se desprende, en lo que se refiere al área financiera y contable.  En su segunda parte, se hace un análisis descriptivo, mostrando el impacto causado por las medidas financieras adoptadas. Los hallazgos se centran en la medición del mencionado impacto, en lo que se refiere, a los países y empresas que han generado una recuperación económica aceptable y el cambio en los paradigmas contables que se suscitan, en atención a las medidas financieras adoptadas y aplicadas. Este desafío de las ciencias contables; refleja paralelamente las acciones financieras tomadas, en lo ya mencionado por los entes gubernamentales, así como, por los gestores de la Contaduría Pública, para contribuir con una pronta respuesta en cuanto a la medición y registro de los resultados obtenidos en épocas de recuperación, con el ánimo de  proporcionar las mejores prácticas a obedecer  y  reflejar en los estados financieros, la totalidad de las transacciones realizadas, así como también, mostrar las posibles distorsiones que sobre éstas medidas financieras se derivan.
Evaluación Sección 13 NIIF para pymes aplicada a las microempresas en Colombia
Authors: Soto Cano Karen Daniela , Rico Rojas Carlos Fabián , Mora Ochoa Carmen Lucia
Published: June 2023

El fin de esta investigación se da bajo la evaluación de la sección 13 NIIF para pymes aplicada a las microempresas en Colombia, el cual fue desarrollado de forma documental realizando la búsqueda y recolección de información en bases de datos, artículos, decretos y normatividad vigente, los hallazgos más evidentes se dan la estructuración de los inventarios para las microempresas en Colombia reglamentados por el decreto 2706 del 2012 el cual especifica la aplicabilidad de la norma internacional en este grupo de clasificación que se da  como caso particular, al realizar la comparación del decreto internacional y la norma local se constató que la única diferencia presentada fue la del sistema de inventarios donde el decreto hace la aclaración adicional donde en las políticas contables se tendrá que definir que si el sistema de inventarios será permanente o periódico. Otro punto importante es el tratamiento dado al deterioro de inventario puesto que es la norma específica que este deberá ir reflejado como gasto en el estado de resulta generando así un cambio en la ganancia o pérdida del periodo en una entidad resulta importante ya que si no se toman se registraría un valor irreal en inventarios y costos, las conclusiones principales que se pudieron obtener de esta investigación fue el hecho que al aplicar la norma internacional se evidencia un orden y estandarización de la información contable que se da en un periodo sin embarco se necesitó la reglamentación para que esta fuese aplicada de manera obligatoria en el país.
Eficacia de la estrategia tecnológica para la promoción de la cultura tributaria implementada por la secretaria de hacienda municipal de San José de Cúcuta- Norte de Santander como parte del plan de desarrollo 2020-2023
Authors: Quintero Geiner , Rivera Milena , Cuellar Suneidy
Published: June 2023

En este estudio se asumió como objetivo general: analizar la eficacia de la Estrategia Tecnológica para la promoción de la Cultura Tributaria implementada por la Secretaria de Hacienda Municipal de  San José de Cúcuta- Norte de Santander como parte del Plan de Desarrollo 2020-2023; para ello, se llevó a cabo una investigación descriptiva bajo un diseño de campo, con una muestra compuesta por doce (12) contribuyentes y/o usuarios de la página Web de la Secretaria de Hacienda municipal, quienes contestaron una encuesta y uno de sus funcionarios, quien contestó la entrevista. Los resultados arrojaron que los cucuteños tienen una cultura tributaria de pago sino oportuno si responsable, pero que su cumplimiento se encuentra influenciado por otros factores los cuales fueron denominados por los investigadores como: socio-culturales, tecnológicos e institucionales. Entre ellos resaltan las limitaciones en cobertura, servicio de Wifi y a equipos informáticos para utilizar la herramienta tecnológica del pago en línea; razón por la cual se sigue presentando la intermediación o el pago a los tramitadores para ejecutar estas tareas, o cancelar costos extras a negocios o a particulares. Dejando como conclusión que el gobierno central y la administración municipal, deben brindarle al ciudadano todos los medios para que cumpla cabalmente con sus obligaciones tributarias, para lo cual de formularon como aporte, algunas estrategias.
Avanzando hacia la sostenibilidad: La importancia de presupuestos eficientes y efectivos para los Objetivos de Desarrollo Sostenible
Authors: Rojas Peña Oscar Daniel , Delgado Sánchez Viviana Paola
Published: June 2023

El desarrollo sostenible es uno de los mayores desafíos que enfrenta nuestro mundo en la actualidad. Para lograr un futuro más justo y equitativo, es esencial que todos los países trabajen juntos hacia un objetivo común: alcanzar los Objetivos de Desarrollo Sostenible (ODS) de la ONU para el año 2030. Sin embargo, este proceso no es fácil y requiere una planificación cuidadosa y estratégica. En este artículo de reflexión, exploraremos la importancia de los presupuestos eficientes y efectivos para avanzar hacia la sostenibilidad y lograr los ODS. Discutiremos cómo los presupuestos pueden ser utilizados para apoyar una transición hacia la economía circular y cómo pueden ser utilizados para fomentar el uso de tecnologías más sostenibles. Además, consideraremos la necesidad de una mayor transparencia y rendición de cuentas en la gestión de los recursos financieros destinados a la sostenibilidad. En última instancia, argumentamos que un enfoque más estratégico y responsable para la asignación de recursos puede marcar una gran diferencia en el camino hacia la sostenibilidad global.
Ética Profesional del Contador en las Organizaciones según el Marco Conceptual del IFAC
Authors: Leal Juan Miguel , Rojas Peña Oscar Daniel , Delgado Sánchez Viviana Paola
Published: June 2023

La profesión de contador público está obligada a mantener los principios de integridad, confidencialidad, competencia y exactitud en los informes financieros, en esta revisión literaria se buscó analizar el comportamiento ético del contador al interior de las organizaciones desde la perspectiva del IFAC, se concluye que los principios y valores éticos son muy necesarios para garantizar la confianza en la profesión de contador público. Las diferentes partes interesadas confían en los contadores y auditores para que les proporcionen una imagen fiel de los estados financieros. Los valores éticos también se asocian a los valores profesionales y personales de los contadores que informan de que dichos valores ayudan a tomar decisiones honestas.
A prática profissional e a invenção de espaços escolares na Escola Normal da Bahia (1881-1930)
Authors: Miguel Antonieta
Published: June 2023

A proposta do artigo consiste em discutir a formação inicial docente assumida pela Escola Normal da Bahia durante a Primeira República, na qual a prática do conhecimento foi considerada uma qualidade determinante para a especialidade do magistério, sua condição profissional. Para efetivar essa concepção formativa, tanto a legislação quanto a organização pedagógica do curso criaram espaços para a atuação prática dos(as) normalistas. A base documental da investigação foi composta por relatórios de diretores e inspetores, artigos de revistas pedagógicas e jornais escritos por professores, pareceres e legislação educacional. A investigação apontou que o processo de modernização do currículo formativo do magistério na Bahia foi resultado de conflitos por uma “feição profissional”, que assumiu a ideia de “prática” como marcador da profissionalização docente. Esta concepção formativa provocou mudanças no espaço escolar com a criação de ambientes e procedimentos cotidianos para a prática e experimentação profissional.
A relação entre as emoções do professor e a autoeficácia docente: uma revisão sistemática
Authors: Almeida Camila Marta de , Freire Sofia
Published: June 2023

O objetivo deste estudo é compreender a relação entre as emoções discretas do professor vivenciados no contexto escolar e a autoeficácia docente. Para tal, realizou-se uma revisão sistemática de literatura. As buscas dos estudos foram realizadas nas bases de dados ERIC EBSCOhost, Scopus e Web of Science desde o ano 1980 até fevereiro de 2022. Foram incluídos artigos revisados por pares, publicados nos idiomas português, inglês e espanhol, que investigaram a relação entre as emoções discretas de professores, do ensino fundamental e médio, com a autoeficácia docente. A qualidade dos estudos foi mensurada pela ferramenta Appraisal Tool for Cross-Sectional Studies (DOWNES; BRENNAN; WILLIAMS; DEAN, 2016). No geral, sete artigos foram incluídos com um total de participantes variando de 68 a 3010 professores. Os estudos incluídos revelaram uma qualidade de moderada a alta. Os resultados suportam, de uma forma moderada, a relação entre algumas emoções discretas dos professores e as crenças de autoeficácia docente. A presente revisão sugere a necessidade de mais estudos investigarem as emoções do professor em sua abordagem discreta e em diferentes culturas com a finalidade de aprofundar o conhecimento sobre como diferentes emoções se relacionam com a autoeficácia docente.
A serenidade como traço determinante da formação na era da técnica
Authors: Rodrigues Raísla Girardi , Dalbosco Claudio Almir , Doro Marcelo José
Published: June 2023

O diagnóstico filosófico da modernidade apresentado por Heidegger, enquanto época do domínio técnico, apresenta a ameaça de um engessamento das possibilidades humanas à lógica do pensamento calculador, que encontra por todo lado objetos a serem explorados, transformados e organizados. No limite, o ser humano já não conseguiria tomar a si mesmo senão desde essa base de pensamento, convertendo-se, por fim, também em um recurso do mundo técnico. Diante disso, este artigo busca explorar, com base em uma pesquisa bibliográfica, a possibilidade de autoformação que ainda se vislumbra, tendo como base a noção de serenidade. Este conceito foi introduzido pelo próprio Heidegger para nomear a disposição capaz de romper com a lógica do pensamento calculador e viabilizar outro pensar, o meditativo, que pode manter o ser humano aberto para diferentes modos de compreensão de si, de suas possibilidades e do mundo como um todo. O artigo sustenta o argumento de que a serenidade alcançada por meio do pensamento meditativo torna-se, na era da técnica, um requisito para a formação humana entendida como autoformação.
Autoformação docente para uma educação, escola e sociedade mais humanizadoras: uma resenha crítica
Authors: Francisco Aline
Published: June 2023

A presente resenha foi escrita sobre o livro “Educação, Escola, Direitos Humanos, Sociedade... e Docência: a autoformação alvitrada”, de autoria de Ivan Fortunato, resultante de sua tese defendida junto ao Núcleo de Estudos das Diversidades, Intolerâncias e Conflitos, da Faculdade de Filosofia, Letras e Ciências Humanas da Universidade de São Paulo no curso de Doutorado em Humanidades, Direitos e Outras Legitimidades. A obra trata da formação de professores, educação e escola, contextualizando com os direitos humanos e sociedade, e se pauta na ideia de autoformação como caminho possível em busca de processos educacionais mais humanizadores.
Formação (de)colonial de professores do campo em ciências da natureza no estado de Goiás
Authors: Honorato Olga Matias Teles , Faleiro Wender
Published: June 2023

As Licenciaturas em Educação do Campo são cursos com implantação recente, portanto, ainda surge a necessidade de se discutir aspectos relacionados à sua formação de docentes tendo como foco para a superação de processos de exclusão sócio-históricos e dos modelos hegemônicos. Nessa perspectiva objetivamos nessa pesquisa, analisar as concepções, conhecimentos e possíveis práticas (de)coloniais de docentes formadores dos Cursos de Licenciaturas em Educação do Campo, habilitação em Ciências da Natureza, do Estado de Goiás. A presente pesquisa é de natureza qualitativa, com a construção de dados mediante entrevista semi-estruturada aos docentes e gestores das duas Universidades que ofertam o curso no Estado de Goiás. Com relação ao olhar para a decolonialidade a maioria apresenta uma ideia clara do que é o conceito, e da necessidade dele fazer parte da formação das LEdoCs, estes acreditam que apenas a aproximação que o curso proporciona aos licenciandos já garante essa formação.

Palavras-chave: decolonialidade; Educação do Campo; formação de professores.
Biopolítica, biopoder e tanatopolítica: apontamentos iniciais à análise do poder em Michel Foucault
Authors: Barbosa Aline Ramos
Published: June 2023

O presente trabalho analisa os conceitos de biopolítica e biopoder em Foucault e de tanatopolítica em Agamben. O objetivo dessa análise é fazer uma introdução ao tema, para que o leitor não especializado tenha um ponto de partida para sua leitura sobre os conceitos.
Ciclosporina, Dupilumabe e Upadacitinibe no tratamento de dermatite atópica moderada a grave no contexto do Sistema Único de Saúde em Goiás, Brasil: análise de impacto orçamentário
Authors: Barbosa Aurélio de Melo
Published: June 2023

Contexto: Dermatite atópica é uma doença cutânea inflamatória crônica não fatal que tem impacto na saúde, qualidade de vida e orçamento familiar de pacientes e seus familiares. Para controle das formas graves da doença é necessário o tratamento sistêmico com medicamentos imunossupressores ou imunobiológicos que não estão disponíveis no Sistema Único de Saúde(SUS).Objetivo:Analisar o impacto orçamentário da incorporação de ciclosporina, dupilumabe e upadacitinibe para tratamento de dermatite atópica moderada a grave na perspectiva do SUScomo pagadorno Estado de Goiás, Brasil.Métodos: Foi feito um estudo de análise de impacto orçamentáriocom modelo de ciclos de Markovpara simular uma coorte dinâmica. O modelo foi elaborado no aplicativo TreeAge®e convertido em arquivo Excel®.Resultados:A incorporação de ciclosporina, dupilumabe e upadacitinibe promoveria incremento de gastos de 1,8 milhões de reaisao SUS em Goiáspara o período de 2023-2027, com economia nos três anos iniciais e depois aumento de gastos para tratar 149 a177 pessoas. A análise de sensibilidade sugere que, mesmo em cenário de compra ao preço máximo de venda ao governo, haveria um impacto orçamentário incrementalmenor que 3 milhõesde reais. Conclusão:Aincorporação de ciclosporina, dupilumabe e upadacitinibe promoveria um impacto orçamentário incrementalacumulado de 1,8 milhões de reais para o período de 2023-2027.
DISTRIBUTION AND TAXONOMIC STATUS OF FRESHWATER FISHES OF MUĞLA (SOUTH-WEST TÜRKİYE): UPDATED CHECKLIST
Authors: GENÇ Tuncer Okan , YILMAZ Fevzi
Published: June 2023

This study was carried out in the inland waters of Muğla Basin between 2018-2019. As a result of field studies and literature, it was determined that there were 36 species of fish belonging to 17 families (Anguillidae, Atherinidae, Cobitidae, Leuciscidae, Cyprinidae, Gobionidae, Nemacheilidae, Aphaniidae, Poeciliidae, Blenniidae, Centrarchidae, Cichlidae, Gobiidae, Moronidae, Mugilidae, Salmonidae, Siluridae). While 11 of the species in Muğla region are of marine origin, 8 of them are endemic (Cobitis dorademiri, Cobitis fahirae, Capoeta aydinensis, Luciobarbus kottelati, Vimba mirabilis, Petroleuciscus smyrnaeus, Squalius fellowesii, Ladigesocypris irideus). In addition, seven species are exotic species (Carassius auratus, Carassius gibelio, Pseudorasbora parva, Gambusia holbrooki, Lepomis gibbosus, Coptodon zilli, Oncorhynchus mykiss). Fish fauna has been studied for the first time for Akyol Creek, Mazı Creek, Maden Creek, Gökçay Creek, Yanıklar Stream, and Bayir Reservoir.
Clean utilization of olefins in FT synthetic oil: Adsorption separation of C8 α-olefin/paraffin by simulated moving bed
Authors: Yang Ruihan , Zhao Fangyu , Zeng Boshen , Ma Junxiang , Gao Yuan , Wang Yujun , Luo Guangsheng
Published: June 2023

Long chain α-olefin is a high value intermediate of organic synthesis.
The separation of α-olefin/paraffin with low energy consumption is a
challenging problem in the process of efficient utilization of
Fischer-Tropsch synthesis products. Adsorption separation is a promising
alternative to the traditional energy-intensive distillation. Herein, a
simulated moving bed unit was built and applied for the separation of C8
α-olefin/paraffin using NaX zeolite as adsorbent and cyclohexane as
desorption reagent. Initial SMB parameters were determined reasonably by
fixed bed chromatography pulse experiment and safety factor method. The
parameters, including switching time, flow rates, and configuration,
were further optimized by SMB experiments. The separation with low cost
and energy consumption was developed with a 2-3-2-1 SMB configuration.
The obtained purity of C8 α-olefin was 96.3% and the yield was 90.4%.
The parameter design and optimization lay an important foundation for
the industrial implementation of α-olefin/paraffin adsorption separation
in the future.
Light and ethephon overcoming seed dormancy in Melocactus zehntneri
Authors: Cardoso Jean Carlos , Magnani Mariana
Published: June 2023

Seed germination in Melocactus and other cactus species is hampered by
the occurrence of dormancy. However, most studies failed to achieve high
seed germination rates, suggesting a complex mechanism of dormancy in
Cactaceae. Thus, the objective of this study was to demonstrate that
dormancy in Melocactus seeds may be associated with factors such as
light and phytoregulators. Two consecutive experimental sets were
designed: one with seed germination paper under different wavelengths
and Photosynthetically Photon Flux Densities (PPFDs); and one in vitro
experiment using a culture medium to evaluate the influence of different
plant growth regulators, both in the germination of seeds of Melocactus
zehntneri. The results obtained showed that seeds of M. zehntneri are
positive photoblastic. Red light and gradual increases in PPFD resulted
in the highest germination rates and speed germination index. The
experiment with phytoregulators showed a major effect of Ethephon to
release the germination of dormant seeds of M. zenhtneri, totalizing
98% of seeds germinated under in vitro conditions, compared to 76% in
control. The present study develops an efficient technique to break seed
dormancy and the results can be useful to better understand cacti seed
dormancy.
Urban inflorescence litter of Jacaranda mimosifolia and Piscidia piscipula improves soil with nutrimental elements and provides a specific elemental stoichiometric fingerprint
Authors: Juarez David Sequeda- , Musule Ricardo , Domínguez Zaira , Iván Pale , Perroni Yareni
Published: June 2023

There are many natural resources generated in cities that are not being
used. Inflorescences litter produced by trees in cities can have great
potential for use and little is known about the nutritional
contributions and chemical composition they could have as soil
improvers. The objective of this study was to evaluate the nutritional
properties and chemical composition of inflorescence litter of two tree
species commonly used in urban landscaping, Jacaranda (Jacaranda
mimosifolia) and Jabin (Piscidia piscipula), and mixtures of
inflorescence litter material with Andosol type soil. Soil was mixed
with inflorescence litter material in different proportions and after an
incubation period of 69 days. Changes in nutrient concentrations and
chemical composition of substrates were recorded using infrared
spectroscopy. It was found that the physical state of the matter and its
transformation dynamics differ according to the litter material of the
inflorescence and the proportion of mixtures; each species reacts
differently to the availability, immobilization or sequestration of
elements such as C, N, P, K, Na, Ca, Mn, Mg, Zn and Cu. Microbial
capacity intrinsically contained in substrates could partly explain
these results, changing the structural and chemical composition, and the
physical state of the matter in substrates. The use of inflorescence
litter to fertilize or improve soil can be an innovative but still
unexplored technique, and a viable line of research to take advantage of
a sustainable natural resource that is generally wasted in urban areas.
Heterogeneity of Echocardiographic Variables in Systemic Lupus Erythematosus among Clinical Subgroups according to Non-Cardiac Involvement
Authors: BOURG Corentin , TALLEC Erwan LE , CURTIS Elizabeth , BOUZILLE Guillaume , OGER Emmanuel , LESCOAT Alain , Donal Erwan
Published: June 2023

Background – Systemic lupus erythematosus (SLE) is a
heterogeneous autoimmune disease. Cardiac involvement is important due
to its impact on survival. Transthoracic echocardiography (TTE) is a
sensitive technique to assess cardiac structure and function. The degree
of cardiac involvement according to SLE subsets defined by
non-echocardiographical manifestations remains unknown. The objective of
this study was to identify differences in TTE parameters associated with
different SLE clinical subgroups. Methods and Results – One
hundred and eighty-one patients fulfilling the ACR/EULAR 2019
classification criteria for SLE and who had undergone systematic TTE at
least once were included in this cross-sectional study. The earliest
available TTE from the date of diagnosis was considered the baseline
TTE. We defined four subsets of SLE which was based on the predominant
clinical manifestations. A multivariate multinomial regression analysis
was performed to determine whether TTE parameters differ between the
phenotypical subsets. The first subset (n = 37) of patients showed
clinical features of mixed connective tissue disease (MCTD); the second
subset (n = 76) had primarily cutaneous involvement; the third subset (n
= 18) exhibited serositis; the last subset (n = 50) had severe disease
with significant organ involvement, including renal involvement. Forty
TTE parameters were assessed in all patients. Using a multivariate
multinomial regression analysis, 3 parameters differed according to
groups: RV-E’(early diastolic tricuspid annular velocity,
p<0.0001), RV-S’ (RV-pulse DTI systolic peak wave, p =
0.0031), and RV end-diastole diameter (p = 0.0419). Conclusion
– SLE is an heterogeneous disease. Four distinct clinical subsets
based on clinical manifestations differed in terms of TTE derived
parameters of right heart dysfunction and diastolic dysfunction. This
SLE heterogeneity in cardiac involvement could help to tailor the
follow-up required for these patients.
New methods for estimating the total wing area of birds for comparative studies of flight and dispersal
Authors: Fu Hellen , Su Michelle , Margaritescu Alexandra , Claramunt Santiago
Published: June 2023

Dispersal is a fundamental process in evolution and ecology. Due to the
predominant role of flight in bird movement, their dispersal
capabilities can be estimated from their flight morphology. Most
predictors of flight efficiency require an estimate of the total wing
area, but the existing methods for estimating wing area are
multi-stepped and prone to compounding error. Here, we validated a new
method for estimating the total wing area that requires only the
measurement of the wingspan plus two measurements from the folded wings
of study skin specimens: wing length and secondary length. We
demonstrate that the new folded-wing method estimates total wing area
with high precision across a variety of avian groups and wing shapes. In
addition, the new method performs as well as the old method when used to
estimate natal dispersal distances of North American birds. The
folded-wing method will allow for estimates of the total wing to be
readily obtained from thousands of specimens in ornithological
collections, thus providing critical information for studies of flight
and dispersal in birds.
Herbarium data accurately predict the timing and duration of population-level flowering displays
Authors: Park Isaac W. , Parada Tadeo Ramirez , Record Sydne , Davis Charles , Ellison Aaron , Mazer Susan
Published: June 2023

Forecasting the impacts of changing climate on the phenology of plant
populations is essential for anticipating and managing potential
ecological disruptions to biotic communities. Herbarium specimens enable
assessments of plant phenology across broad spatiotemporal scales.
However, specimens are collected opportunistically, and it is unclear
whether their collection dates—used as proxies of phenology—are
closest to the onset, peak, or termination of a phenophase, or whether
sampled individuals represent early, average, or late occurrences in
their populations. Despite this, no studies have assessed whether these
uncertainties limit the utility of herbarium specimens for estimating
the onset and termination of a phenophase. Using simulated data
mimicking such uncertainties, we evaluated the accuracy with which the
onset and termination of population-level phenological displays (in this
case, of flowering) can be predicted from natural-history collections
data (in the absence of other biases not evaluated here), and how
attributes of the flowering period of a species and temporal collection
biases influence model accuracy. Estimates of population-level onset and
termination were highly accurate for a wide range of simulated species’
attributes, but accuracy declined among species with longer
individual-level flowering duration and when there were temporal biases
in sample collection, as is common among the earliest and
latest-flowering species. The amount of data required to model
population-level phenological displays is not impractical to obtain;
model accuracy declined by less than 1 day as sample sizes rose from 300
to 1000 specimens. Our analyses of simulated data indicate that, absent
pervasive biases in collection and if the climate conditions that affect
phenological timing are correctly identified, then specimen data can
predict the onset, termination, and duration of a population’s flowering
period with similar accuracy to estimates of median flowering time that
are commonplace in the literature.
The threat of Ashermans disease: the impact on maternal-fetal outcomes
Authors: Hanstede Miriam M.F. , Veersema Sebastiaan , Emanuel Mark Hans , Vollebregt K. , Stralen Karlijn J. van
Published: June 2023

Objectives: To determine obstetrical complications in the first ongoing
pregnancy following surgical management of women with Asherman syndrome
(AS) Design: A cohort study conducyed between January 2010 and December
2020 with a minimal follow-up of 1 year. Setting: Study was conducted in
the Asherman Expertise Center a referral center for women with AS.
Population: women with a pregnancy and delivery after hysteroscopic
adhesiolysis for AS Methods: Obstetrical outcomes were assessed using a
follow up questionnaire and obstetrical complications data on the
delivery were collected from the patients’ hospital records. Mean
Outcome Measures: Obsterical outcome in women with AS such as premature
delivery, small for gestational age placenta complications postpartum
problem. Results: We included 425 patients with a first pregnancy of at
least 20 weeks after AS treatment. 407 living children were born, and
there were 16 perinatal death (including 1 set of twins, 3.3%) and 2
terminations of pregnancy (0.5%). Of these women 21.8 % had a
premature delivery, 17% had a baby who was small for gestational age.
Of all women, 17.8% had a placenta complication and 50.6 % had a
postpartum problem. These numbers were worse among women who had a
postpartum procedure as a cause of AS, as 83% of them had postpartum
complications, 33% a premature delivery and 27% placenta
complications. Overall, 53% of women with a first trimester procedure
and 85% of women with a postpartum procedure preceding AS had a severe
adverse obstetric outcome. Conclusions : After successful
adhesiolysis of women with AS, pregnancy should be considered medium to
high risk for complications during pregnancy and postpartum, especially
among women who had a postpartum procedure in their medical history.
EARLY DETECTION OF CERVICAL CANCER WITH THE USE OF COLPOSCOPIC IMAGES BASED ON CONVOLUTIONAL NEURAL NETWORK
Authors: Amuthan N. , Senbagavalli G. , V Mareeswari. , Andal Kothai , Sivakumar N.
Published: June 2023

At present, Cervical cancer is the second most common cancer among women
around the world. This cancer develops in the cervix, which is the
entrance to the uterus. This paper proposes a deep learning method for
detecting cervix cancer from colposcopy images. Colposcopy is one of the
significant stages in the clinical screening of cervical intraepithelial
neoplasia (CIN) and early cervical disease. The proposed methodology
consists of the following stages as bilateral pre-processing, semantic
segmentation for segmenting overlapped nuclei, Histogram of Oriented
Gradients (HOG) feature extraction and classification. The network uses
a hybrid structure that combines a CNN as well as a bidirectional long
short-term memory (BLSTM) to categorise cervical cancer as benign or
malignant. Based on the confusion matrix obtained for the proposed
classifier, performance parameters (recall, specificity, precision, and
accuracy) were analysed. The results showed an accuracy of 98.3%, a
recall of 99%, precision 99.0% and a specificity of 98%. The
experimental results show that our proposed method (CNN-BLSTM) yields
better accuracy than the other existing methods.
Construyendo el perfil del alumnado con intención de abandono de los estudios universitarios
Authors:   Universidad de La Laguna, Peña-Vázquez Rocío , González-Morales Olga ,   Universidad de La Laguna, Álvarez-Pérez Pedro-Ricardo ,   Universidad de La Laguna, López-Aguilar David ,   Universidad de La Laguna
Published: June 2023

The analysis of the problem of dropout from university studies is a subject of great importance and topicality owing to the reper­cussions it has, not only in the economic and social sphere, but also at a personal, family, in­stitutional level, etc. The objective of this ar­ticle is to define a profile for a student who in­tends to abandon their university studies and who, therefore, is at risk of academic dropout. Various characteristics with a possible impact on this situation were analysed, both those of an individual, academic and socioeconomic nature and those which are personal. Specifi­cally, we studied the variables of age, gender, how studies are financed, average university grade and order of preference of the degree course, as well as those related to academic satisfaction, adaptability skills and the stu­dent’s academic engagement. The analysis was conducted on students at the Universi­dad de La Laguna (ULL) according to degree field and academic year. The results obtained show that the students with the highest risk of dropping out of the degree programme are those in their first year, mainly in the field of sciences, who have chosen the degree course they are studying that was their third choice or lower, their average university grade has been a fail, they have a low level of academic engagement and are not very satisfied with the educational process.
Üniversite Öğrencilerinin Sanal Müze Kullanma Deneyimi: Balıkesir Kuvayı Milliye Müzesi Örneği
Authors: ÜNAL Sabri , YILDIRIM Hatice , ÖZDEMİR Büşra , ÇOPUR Ahmet
Published: June 2023

Müze eğitimi tarih bilinci empati yeteneği kazandırma sürekliliği kavramada etkili bir rol oynar. Fakat zaman sorunu yaşayan veya dezavantajlı gruplar biri bireylerin müze ziyaretini fiziksel olarak deneyimleme şansı bulamaması önemli bir durum olarak karşımıza çıkmaktadır. Bu noktadan hareketle, bu çalışmanın amacı öğretmen adaylarının müze-sanal müzelerden yararlanma düzeyini ve bu konudaki düşüncelerini belirlemektir. Betimsel tarama modeliyle yürütülen bu çalışmada veri toplama yöntemi olarak anket kullanılmıştır. Araştırmanın çalışma grubu Necatibey Eğitim Fakültesinden 306 öğrenciden oluşmaktadır. Çalışmada ulaşılan veriler ise SPSS22 programı ile analiz edilmiştir. Araştırma bulguları Sosyal bilgiler ve Türkçe bölümündeki öğrencilerin diğer bölümlere kıyasla; müze-sanal müze hakkında daha fazla bilgi sahibi olduğu, müze ziyaretini kalıcı izli öğrenmeyi artıran yararlı bir etkinlik olarak gördükleri ve müze-sanal müze ziyaretlerinin yaygınlaştırılmasını daha fazla destekledikleri belirlenmiştir. Ek olarak kadınların erkeklere nazaran müze ziyaretlerini öğrenciler için faydalı bir etkinlik olarak gördükleri ve müze ziyaretlerinin yaygınlaştırılmasını daha fazla destekledikleri tespit edilmiştir. Bulgulardan hareketle müzelerden bir okul dışı öğrenme ortamı olarak daha fazla yararlanılması konusunda fırsatlar yaratılması ve teşvik edici çalışmalar yapılması önerilmiştir.
Calculation of shear capacity of recycled concrete beams with web reinforcement based on modified compression field theory
Authors: Jiang Qi , Yan Su , Yang Yang , Wang Zhengjiang , Liu Shuchang , Wu Youbing , Li Jiawei , Zhu Chao
Published: June 2023

Based on the modified compression field theory, this paper considers the
inter-locking force between recycled concrete aggregates and their effective
grain sizes, and establishes a shear model to describe accurately the
actual force of recycled concrete beams with web reinforcement.
Mathematical formulas for calculation of the interlocking force are
deduced, and the shear capacity of the recycled concrete beams can be
estimated. The data of five test beams and 20 test beams in open literature
are in good agreement with the theoretical prediction, which proves that
this method can be used to calculate the ultimate shear capacity for
practical applications.
Damage mechanism of concrete with recycled brick aggregate
Authors: Wang Zhengjiang , Yang Yang , Su Yan , Wang Jing , Wei Zhongping , Li Yajuan , Li Jiawei , Zhu Chao
Published: June 2023

WIt has great environmental potential to replace natural aggregates by
recycled brick aggregates. To investigate the deterioration mechanism of
recycled brick aggregate concrete, this paper designed eight groups of
recycled brick aggregate sub-lightweight concrete with different
water-cement ratios, maximum aggregate sizes and coarse aggregate type
ratios, and carried out mechanical property test to analyze the aggregate
interface characteristics and the damage mechanism of recycled brick
aggregate concrete. The results show that the increase of replacement ratio
and water-cement ratio leads to a significant decrease of compressive
strength and splitting tensile strength of concrete, and the influence of
the maximum aggregate size on strength is small. Unlike the recycled
concrete aggregate - mortar interface, the microstructure of recycled brick
aggregate - mortar interface is dense and the interface performance is
enhanced. Recycled brick aggregate concrete is in non-interface damage
mode, and the strength of brick aggregate is the main influence to determine
the mechanical properties of concrete factor.
Stochastic stability of the fractional and tri-stable Van der vol oscillator with time-delay feedback driven by Gaussian white noise
Authors: Li Yajie , Sun Yongtao , Hao Ying , Zhang Xiangyun , Wang Feng , Shi Heping , Wang Bin
Published: June 2023

The stochastic P-bifurcation behavior of tri-stability in a fractional-order
van der Pol system with time-delay feedback under additive Gaussian white
noise excitation is investigated. Firstly, according to the equivalent
principle, the fractional derivative and the time-delay term can be
equivalent to a linear combination of damping and restoring forces, so the
original system can be simplified into an equivalent integer-order system.
Secondly, the stationary probability density function of the system
amplitude is obtained by the stochastic averaging, and based on the
singularity theory, the critical parameters for stochastic P-bifurcation of
the system are found. Finally, the properties of stationary probability
density function curves of the system amplitude are qualitatively analyzed
by choosing corresponding parameters in each sub-region divided by the
transition set curves. The consistence between numerical results obtained by
Monte-Carlo simulation and analytical solutions has verified the accuracy of
the theoretical analysis. The method used in this paper has a direct
guidance in the design of fractional-order controller to adjust the dynamic
behavior of the system.
Low-carbon agricultural development in China a promising cure for global warming
Authors: Huang Kunpeng , Xiao Min
Published: June 2023

This article explores the impact of high-standard farmland construction
policy on green and low-carbon agricultural development, such policy has
been ignored in literature from the perspective of policy evaluation and it
is a promising cure for global warming. The effectiveness and impact
mechanism of policy implementation are analyzed, it concludes that the
policy significantly reduces agricultural carbon emissions by 12.3%, which
benefits from the improvement of agricultural production efficiency. This
paper opens a new window for policy-making for modern agriculture and the
momentous challenge of the global warming.
A variational principle for fractal Klein-Gordon equation
Authors: Chen Qiaoling
Published: June 2023

This paper studies the Klein-Gordon equation and two modifications in an
infinite Cantor set and a fractal space-time. Their variational
formulations are established and discussed, and the spatio-temporal
discontinuity requires both spatio-fractal derivative and temporal fractal
derivative for practical applications. Some basic properties of the local
fractional derivative and the two-scale fractal derivative are elucidated,
and the derivation of the Euler-Lagrange equation is illustrated.
Research on the mechanism and practice of fracture initiation during hydraulic fracturing in hard roofs of coal mine
Authors: Deng Qigen , Yang Yanjie , Zhao Fajun , Du Yinsheng
Published: June 2023

A hydraulic fracture extension model was established, an extension criterion
and an extension mode of hydraulic fracture were analyzed, and the
theoretical prediction was compared with the practical results, a good
agreement was observed. Furthermore, the direction of hydraulic fracture
extension was also discussed, the results showed that the hydraulic fracture
propagates from the cut to the bedding plane, forming a complex mixture of
longitudinal and transverse fractures fracture network. The hydraulic
fracture extension direction is influenced by its extension critical pressure
and its extension pressure in the rock formation. Practice shows that
hydraulic fracturing can effectively weaken the strength and integrity of
the roof, so that the roof in the mining area can collapse in layers and
stages. The present theoretical analysis can be used for reducing or
eliminating the hazard of the hard roof to the working faces.
Experimental study on high temperature heat pump system with a double heat source cascade
Authors: Bai Jing , Jia Yifei , Cui Siqi , Zhang Chao , Feng Shiwei , Xu Chuang , Fan Huifang
Published: June 2023

In order to improve the thermal performance of a high temperature heat pump
system, to realize the efficient heat recovery of industrial waste heat, and
to make the combined utilization of low and medium temperature heat sources,
a high temperature heat pump system with a double heat source cascade is
proposed, which can absorb heat from industrial waste heat and the system is
capable of heating water up to the required high temperature. The
performance of the system is tested and analyzed. It is found that the
inlet temperature of the medium temperature heat source has a significant
impact on the performance of the heat pump system under working mode of the
medium and low temperature heat sources. When the inlet temperature of the
intermediate temperature heat source rises from 42?C to 53?C, the heating
capacity of the cascade heat pump increases by 18.6%, and its performance
coefficient increases by 8.9%. This paper provides a reference for the high
efficiency of the cascade high temperature heat pump technology.
Numerical analysis of flow fields in a shell and tube heat exchanger
Authors: Yue Zhi-Yong , Yang Xiao-Xia , Zhang Yu-Jing , Pan Di-Xia , Xu Chang
Published: June 2023

Shell and tube heat exchangers have great thermal stress due to the different
fluid temperature and instability of the flow field. In this paper, based on
the fluid physical model of shell and tube heat exchanger, the velocity
field, pressure field and temperature field inside the heat exchanger are
simulated and analyzed on Workbench platform. The numerical simulation shows
that the baffle plate has a great influence on the internal flow field of
the heat exchanger.
Copper oxide nanorods based nanofibers membrane for solar-driven interfacial evaporation
Authors: Zhao Jiang-Hui , Gao Bing , Hong Jun-Xian , Low Siew , Xu Zhen-Zhen , Tan Soon
Published: June 2023

Solar-driven interfacial evaporation system has attracted intensive attention
owing to its great potential in harnessing renewable solar energy to purify
water. To further enhance the solar-driven interfacial evaporation system
performance, solar absorber structure with high light-thermal energy
conversion efficiency is especially critical. In this work, polyvinyl
pyrrolidone/poly(vinylidene fluoride co hexa fluoropropylene)/CuO-nanorods
(PVP/PVDF-HFP/CuO-nanorods) membrane was prepared sequentially by
electrospinning, heating and hydrothermal processes. The flexible
electrospun membrane was used as the photothermal layer in the solar-driven
interfacial evaporation system. The evenly distributed CuO nanorods function
as solar energy absorbers. The polystyrene foam was used as an insulating
layer, and filter paper was inserted in the middle of the polystyrene foam
to transport water to the photothermal layer. The designed evaporator was
used for the solar evaporation using pure water. As a result, the
evaporation rate was 1.11 kg/m2h and the light-thermal energy conversion
rate was 75.36%. The outcome of this work provides the potential of
solar-driven interfacial evaporation system for water desalination and
wastewater purification.
Galápagos pink land iguana (Conolophus marthae): conservation and management plan 2022–2027
Authors: Castaño Paula A. , Campbell Karl J. , Colosimo Giuliamo , Gerber Glenn , León Patricia , Tapia Washington , Gentile Gabriele
Published: June 2023

The Galápagos pink land iguana (Conolophus marthae) is categorised as Critically Endangered. The entire distribution of pink iguanas is within the protected area of the Galápagos National Park (GNP), which is managed by the Galápagos National Park Directorate (GNPD). This conservation and management plan (2022–2027) has the vision to ensure the long-term survival of Galápagos pink land iguanas in the wild, and as a general objective to establish a comprehensive conservation programme for Galápagos pink land iguanas that facilitates their recovery and persistence in the wild. The plan prioritises a set of strategies that will be addressed in the time frame set for this. Section three includes an overview of each strategy.
A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations
Authors: Brown J. Owen , Millar Melanie
Published: June 2023

We experimentally demonstrate that perspective taking improves the auditor performance evaluation process by mitigating the outcome effect and increasing evaluator focus on decision process quality. In a common setting in which a staff auditor exhibits appropriate skeptical behavior that correctly identifies no misstatement, supervising auditors prompted to take the perspective of the staff auditor evaluate the staff’s performance more highly than unprompted auditors—performance ratings that align with ratings provided to auditors who detect a misstatement. Results indicate that perspective taking mitigates the outcome effect by increasing supervisor attention to information cues about the staff’s decision process quality and away from cues about the nondiagnostic misstatement outcome. We also show that perspective taking increases evaluator consensus and reduces the variance in evaluator ratings that often plague performance reviews. Overall, our findings suggest that perspective taking can improve attention to process quality and help align reward structures with desired auditor behavior.

JEL Classifications: M40; M42.