bluuebunny/crossref_metadata_2025 huggingface dataset:
Addressing Vaccine Hesitancy in China: A Scoping Review of Chinese Scholarship
Authors: Yang Ronghui , Penders Bart , Horstman Klasien
Published: December 2019

Despite the well-developed Chinese National Immunization Program, vaccine hesitancy in China is rising. As part of the response, Chinese scholars have studied determinants and proposed solutions to vaccination hesitancy. We performed a scoping review of Chinese literature (2007–2019), drawn from four Chinese databases. We mapped relevant information and presented a systemic account of the proposed determinants and responses to vaccine hesitancy in China. We identified 77 relevant studies that reveal four approaches to vaccine hesitancy. Most Chinese studies define vaccine hesitancy as a problem of vaccine safety and vaccine incident response and place accountability on the level of governance, such as regulation deficits and inappropriate crisis management. A first minority of studies tied vaccination hesitancy to unprofessional medical conduct and called for additional resources and enhanced physician qualifications. A second minority of studies positioned vaccination hesitancy as a problem of parental belief and pointed to the role of media, proposing enhanced communication and education. Chinese literature ties vaccine hesitancy primarily to vaccine safety and medical conduct. Compared to international research, parental concerns are underrepresented. The Chinese context of vaccination scandals notably frames the discussion of vaccination hesitancy and potential solutions, which stresses the importance of considering vaccination hesitancy in specific social and political contexts.
Socio-Economic Potential Impacts Due to Urban Pluvial Floods in Badalona (Spain) in a Context of Climate Change
Authors: Martínez-Gomariz Eduardo , Locatelli Luca , Guerrero María , Russo Beniamino , Martínez Montse
Published: December 2019

Pluvial flooding in Badalona (Spain) occurs during high rainfall intensity events, which in the future could be more frequent according to the latest report from the Intergovernmental Panel on Climate Change (IPCC). In this context, the present study aims at quantifying the potential impacts of climate change for the city of Badalona. A comprehensive pluvial flood multi risk assessment has been carried out for the entire municipality. The assessment has a twofold target: People safety, based on both pedestrians’ and vehicles’ stability, and impacts on the economic sector in terms of direct damages on properties and vehicles, and indirect damages due to businesses interruption. Risks and damages have also been assessed for the projected future rainfall conditions which enabled the comparison with the current ones, thereby estimating their potential increment. Moreover, the obtained results should be the first step to assess the efficiency of adaptation measures. The novelty of this paper is the integration of a detailed 1D/2D urban drainage model with multiple risk criteria. Although, the proposed methodology was tested for the case study of Badalona (Spain), it can be considered generally applicable to other urban areas affected by pluvial flooding.
Distribution and population size of Hieracium stenolepiforme, Cheddar Hawkweed (Asteraceae)
Authors: Crouch Helena J. , McDonnell Elizabeth J. , Miles Stephanie , Rich Timothy C.G.
Published: December 2019

The distribution and population size of Hieracium stenolepiforme (Pugsley) P. D. Sell & C. West, Cheddar Hawkweed (Asteraceae) has been assessed. It is endemic to Cheddar Gorge and the adjacent Black Rock Nature Reserve, Somerset, England (vice-county 6, North Somerset). Historical records show that it has been recorded in Cheddar Gorge and at Black Rock but has declined.  On 11 June 2000, 52 plants were counted in the main gorge and 5 plants at Black Rock; on 14 June 2016, 59 plants were recorded in Cheddar Gorge but none at Black Rock.  Hieracium stenolepiforme is IUCN (2001) threat status ‘Critically Endangered’.
Oaks (Quercus spp.) parasitised by mistletoe Viscum album (Santalaceae) in Britain
Authors: Box John
Published: December 2019

Information on oaks Quercus spp. parasitised by Viscum album L. in Britain that was obtained in a comprehensive review of the literature and records with site visits from 1996 to 1998 has been updated during 2017 and 2018. Currently there are thirteen confirmed mistletoe-oaks in Britain. V. album parasitising Quercus spp. mainly occurs at locations in and around Herefordshire in the core of the current and past distribution of V. album in Britain. The results of this recent survey accord with the earlier review and with reports in the 19th and early 20th centuries suggesting that the population of between ten and twenty Quercus trees parasitised by V. album in Britain appears to be relatively stable over time with some losses of host trees and gains from the parasitism of new trees. Quercus robur L. is the most frequent host amongst the existing mistletoe-oaks which also include ‘red oaks’ (Q. rubra L., Q. coccinea Münchh. and Q. palustris Münchh.). The estimated ages of the existing Quercus hosts range from 30 to 400 years. The mistletoe-oaks are located in woodland, woodland edges, hedges, parkland, a garden, a churchyard and open countryside by a watercourse.
A pesca artesanal e a conservação da biodiversidade de peixes no Pantanal de Mato Grosso: a voz e o silêncio das pantaneiras e dos pantaneiros
Authors: Souza Silvano Carmo de , Logarezzi Amadeu José Montagnini
Published: December 2019

este artigo faz parte de uma tese de doutorado de educação ambiental dialógico-crítica, cujo objetivo geral foi contextualizar a atividade pesqueira profissional artesanal em Cáceres no Pantanal de Mato Grosso a partir do diálogo igualitário com pescadoras/es, de modo a promover, simultaneamente, processo de formação dialógico-crítica com aquelas pessoas, sobretudo a partir de seus contextos e a respeito deles, utilizando a metodologia comunicativo-crítica. Neste artigo tratamos dos saberes tradicionais pantaneiros e sua relação com a conservação da diversidade biológica de peixes. Identificamos, dialogicamente, que as/os pescadoras/es tradicionais têm grande interesse em contribuir tanto com a formulação quanto com a efetivação das políticas de conservação.
Diálogo entre cinema e Educação Ambiental
Authors: Cabral Marcelo Igor Araújo , Nogueira Eliane Maria de Souza
Published: December 2019

A Educação Ambiental carece de meios para diversificar a sua prática, e encontra na linguagem cinematográfica elementos para ampliar os olhares sobre o ecossistema. Este trabalhou reúne publicações que discutem a relação entre animações e Educação Ambiental, resultado de pesquisa exploratória e qualitativa, baseada em buscas em bancos de indexação. Foram publicadas 44 obras em bibliotecas virtuais entre 2007 e 2018 (22 artigos, 10 dissertações, 6 monografias e 5 resumos), demonstrando expressiva quantidade de trabalhos que estudam a importância do cinema de animação para a Educação Ambiental. Este estudo evidenciou que o filme do gênero animação é capaz de enriquecer a prática pedagógica e fomentar reflexões, quando a sua linguagem é cuidadosamente explorada no contexto da situação didática.
Diagnóstico ambiental da utilização da terra e de implicações ecológicas em microbacia da Serra do Teixeira, Patos (PB)
Authors: Oliveira Henrique Cardoso , Almeida Severina Valéria Gonçalves de , Rêgo Veneziano Guedes de Sousa , Medeiros Felipe Silva de , Farias Soahd Arruda Rached , Lima Joedla Rodrigues de
Published: December 2019

Objetivou-se promover o diagnóstico e prognóstico da ambiência e das prioridades do produtor rural. Utilizou-se do manejo ecológico de bacias hidrográficas. Observou áreas desmatadas, erosões, densidade demográfica e práticas agropecuárias com destaques: revolvimento do solo (77%) e aplicação de agrotóxicos (51%). O percentual de deterioração ambiental foi de 14,49%. Construção de poços (41%); baixa produção/produtividade (30%); pouca terra (30%) e falta de crédito (26%) como prioridades dos residentes rurais. Prognosticou implantação de políticas públicas, cooperativas, plano de ação para recuperação de habitats e Educação Ambiental. Concluiu que as atividades rurais influenciaram na redução dos recursos naturais da ambiência.
A etapa escolar da Conferência Infantojuvenil de Meio Ambiente: análise dos projetos de Educação Ambiental
Authors: Minetto Erika Regina de Oliveira , IorisS Antônio Augusto Rossotto , Figueiredo Daniela Maimoni de
Published: December 2019

Este trabalho objetivou avaliar as Conferências Nacionais Infantojuvenis pelo Meio Ambiente, quanto a participação dos Estados e, particularmente, quanto aos projetos elaborados pelas escolas de Mato Grosso. A análise dos projetos foi quali-quantitativa, incluindo avaliação da estrutura, do conteúdo, da execução e do atendimento aos objetivos, tanto das CNIJMA quanto da Política Nacional de Educação Ambiental (EA). Mato Grosso apresentou baixo desempenho, com menor participação relativa das escolas da região onde se situa a capital em relação a outras duas regiões. Verificou-se que a proposta da Conferência foi, de maneira geral, adequada, mas sua compreensão e implementação foi incipiente no cotidiano escolar e no atendimento aos objetivos da EA. A maioria dos executores dos projetos não possui uma concepção crítica da EA e tem dificuldade em integrar os conteúdos de forma interdisciplinar e no seu contexto socioambiental, sendo um potencial obstáculo à formação de cidadãos participativos.
Utilização de filmes como material didático para ensino e aprendizagem da Educação Ambiental: estudo de caso
Authors: Teixeira Eliana Débora Soares , Gomes Patrine Nunes , Carvalho Cecília de Souza , Silva Marcília Martins da , Aragão Miria Cássia Oliveira
Published: December 2019

A Educação Ambiental é compreendida como uma abordagem importante no processo de conscientização e humanização diante da iminente crise ambiental. A pesquisa analisou a utilização de filmes como instrumento metodológico para a compreensão da educação ambiental no ensino fundamental maior com alunos de faixa etária de 11 a 13 anos de idade. O estudo foi realizado no município de Cristalândia do Piauí na Unidade Escolar Padre Elizeu Cavalcante, onde foi aplicado um questionário um antes e após o filme, a fim de verificar a percepção dos alunos  sobre a construção social da imagem de meio ambiente. Em se tratando dos problemas ambientais cerca de 82,75% responderam que são ocasionados por desmatamento, queimadas, poluição, exploração de madeira e acúmulo de lixo, cerca de 10,34% responderam como sendo problema o lançamento de lixo nos corpos hídricos, no solo e nas ruas, e os 6,90% não souberam responder.
Nanowrinkled Carbon Aerogels Embedded with FeNx Sites as Effective Oxygen Electrodes for Rechargeable Zinc-Air Battery
Authors: He Ting , Lu Bingzhang , Chen Yang , Wang Yong , Zhang Yaqiang , Davenport John L. , Chen Alan P. , Pao Chih-Wen , Liu Min , Sun Zhifang , Stram Alexander , Mordaunt Alexander , Velasco Jairo , Ping Yuan , Zhang Yi , Chen Shaowei
Published: December 2019

Rational design of single-metal atom sites in carbon substrates by a flexible strategy is highly desired for the preparation of high-performance catalysts for metal-air batteries. In this study, biomass hydrogel reactors are utilized as structural templates to prepare carbon aerogels embedded with single iron atoms by controlled pyrolysis. The tortuous and interlaced hydrogel chains lead to the formation of abundant nanowrinkles in the porous carbon aerogels, and single iron atoms are dispersed and stabilized within the defective carbon skeletons. X-ray absorption spectroscopy measurements indicate that the iron centers are mostly involved in the coordination structure of FeN
4
, with a minor fraction (ca. 1/5) in the form of FeN
3
C. First-principles calculations show that the FeN

x

sites in the Stone-Wales configurations induced by the nanowrinkles of the hierarchically porous carbon aerogels show a much lower free energy than the normal counterparts. The resulting iron and nitrogen-codoped carbon aerogels exhibit excellent and reversible oxygen electrocatalytic activity, and can be used as bifunctional cathode catalysts in rechargeable Zn-air batteries, with a performance even better than that based on commercial Pt/C and RuO
2
catalysts. Results from this study highlight the significance of structural distortions of the metal sites in carbon matrices in the design and engineering of highly active single-atom catalysts.
Endüstriyel Kazanlarda Yanma Veriminin Süreç Geliştirme Teknikleri Kullanılarak İyileştirilmesi
Authors: SAVAŞ Ahmet Fevzi , KOCABAŞ Ceyda
Published: December 2019

Endüstriyel kazanlardaki
en önemli verim kayıplarından bir tanesi de yanma kaybıdır. Bu çalışmada, kazan
yanma veriminin azalmasına neden olan riskler, Hata Türleri ve Analizi (FMEA)
tekniği kullanılarak sıralanmıştır. Yanma kaybına neden olan çok fazla faktör
olduğu görülmüştür. Hem bu faktörler arasındaki ilişkileri tespit etmek hem de
yanma kaybına neden olan ana etkeni belirlemek amacıyla süreç geliştirme
araçlarından biri olan ilişkiler diyagramından yararlanılmıştır. Bu
değerlendirme neticesinde yanma kaybına neden olan ana faktörün düzgün olmayan
O2 / yakıt oranı olduğu sonucuna varılmıştır. Bu soruna bir çözüm
bulmak amacıyla Poke- Yoke hatasızlaştırma tekniği uygulanarak, O2 /yakıt
oranının sürekli optimize eden O/CO trimli yakma yönetim sistemi kullanılması
önerilmiştir. Böylece; yanma kalitesi, iç ve dış şartlardan çok fazla
etkilenmeden otomatik olarak optimum düzeyde tutulacaktır. Bu yatırımın
getireceği yıllık enerji tasarruf miktarı hesaplanmış ve kendini yaklaşık 4 yıl
içerisinde geri ödeyeceği belirlenmiştir. Bu çalışmanın endüstriyel kazan
kullanan diğer sanayi kuruluşlarına da örnek teşkil edeceği düşünülmektedir.
Bilecik İli Yem Bitkilerinin Mevcut Durumu
Authors: MEŞE Abdulmuttalip , GÜLÜMSER Erdem , MUT Hanife
Published: December 2019

Hayvancılığın
vazgeçilmez besin kaynaklarından biri de kaba yemlerdir. Bilecik ilinde 6.008
hektar çayır mera varlığından ve yem bitkileri ekilişlerinden toplam 69.334 ton
kuru ot üretimi sağlanmaktadır. İlde 44.997 BBHB mevcut olup, gerekli kaliteli
kaba yem ihtiyacı ise 205.301 tondur. Buna göre, ilde kaba yem açığı 135.958
ton iken, ihtiyacın ancak % 34’ü karşılanabilmektedir. Bilecik, 125.080 hektar
işlenebilir tarım alanına sahip olup, bu alan içerisindeki yem bitkileri ekiliş
miktarı ise 6.626 hektardır. Amaç, ilin mevcut kaba yem ihtiyacının
karşılanabilmesi için yem bitkileri ekiliş miktarı ile çayır mera alanlarının
kaba yem üretim miktarını ve kalitesini arttırabilmektir. Sorunların
aşılabilmesi için öncelikle hayvan yetiştiricilerinin kaba yemin hayvansal
üretimdeki yerini kavramaları gerekmektedir. Böylelikle yem bitkileri, nadas
alanlarının daraltılması ile münavebeye dâhil edilebilir, kaliteli bir üretim
için sertifikalı tohumluk kullanımı arttırılabilir, çayır mera alanları
üzerindeki otlatma baskısı azaltılarak daha fazla ve kaliteli üretim
sağlanabilir. Ayrıca, Tarım ve Orman Bakanlığı, yem bitkilerinin
desteklenmesinde karşılaşılan engelleri kaldırılması durumunda Bilecik ilinde
kaba yem üretiminin istenilen seviyeye ulaşması mümkün olacaktır.
Dikey Eksenli Rüzgâr Türbinleri-Küçük Ölçekli Uygulamalar
Authors: KELEŞ ÇETİN Sema , GENÇ Mustafa Serdar , DALDABAN Ferhat
Published: December 2019

Günümüzde rüzgar enerjisinden daha fazla
faydalanabilmek için, düşey eksenli türbinlerin yaygınlaşması gerekmekte ve
kırsal veya şehiriçi her türlü alanda kullanılması gerekmektedir. Dikey eksenli
türbin uygulamaları için Savonius ve Darrieus tipi türbinler yoğun bir şekilde
kullanılmakta olup, performanslarını arttırmak için Savonius-Darrieus rüzgar
türbinleri birlikte kullanım örnekleri görülmektedir. Bu sebeple yapılan
çalışmalara göre tek başına kullanılan Savonius veya Darrieus rüzgar
türbinlerine kıyasla birlikte kullanımının daha etkili performans sonucunu
verdiği araştırmalarda görülmüştür. Dikey
eksenli türbinlerin şehiriçi uygulamaları için uygulanabilirliği düşünüldüğünde
bu türbinler üzerine daha fazla çalışma yapılması gerekmekte olup ayrıca yeni
tasarım araştırma ve geliştirme çalışmaları yapılmalıdır.
Kode Biru pada Pasien Sepsis di RSUP Prof. Dr. R. D. Kandou selang Juni 2018 sampai Juli 2019
Authors: Rawis Daniel , Lalenoh Diana Ch. , Laihad Mordekhai L.
Published: December 2019

Abstract: Code blue is an emergency code used by hospitals throughout the world for handling emergency cases such as cardiac and pulmonary arrest. The code blue has to be announced immediately whenever someone is diagnosed as heart or respiratory attack; therefore, the hospital prepares a special team for implementation of this code. Sepsis is an inflammatory response of severe infection that can cause organ damage and even death. This study was aimed to determine the code blue in septic patients at Prof. Dr. R. D. Kandou Hospital Manado. This was a retrospective and observational study conducted at the Medical Record Installation of Prof. Dr. R. D. Kandou Hospital Manado. Samples were code blue patients diagnosed as sepsis during the period of June 2018 to July 2019. There were 34 septic patients as samples. The highest number/percentages of the samples were, as follows: ages of >50 years in 29 patients (72.5%), female sex in 22 patients (55%), response time <5 minutes in 33 patients (97%), and death <24 hours after the code blue in 34 patients (100%). In conclusion, with response time less than 5 minutes, the code blue mortality rate among septic patients was still high which was 100% within the first 24 hours.Keywords: code blue, sepsis Abstrak: Kode biru adalah suatu kode darurat yang digunakan rumah sakit di seluruh dunia untuk penanganan kasus darurat seperti henti jantung dan paru. Kode biru harus segera dimulai kapan saja seseorang ditemukan dengan serangan jantung atau pernapasan sehingga dibentuk tim khusus oleh rumah sakit. Sepsis merupakan respon inflamasi dari infeksi berat yang dapat menyebabkan kerusakan organ hingga kematian. Penelitian ini bertujuan untuk mengetahui kode biru pada pasien sepsis di RSUP Prof. Dr. R.D. Kandou Manado. Penelitian dilakukan di Instalasi Rekam Medik RSUP Prof. Dr. R. D. Kandou Manado. Jenis penelitian ialah observasional retrospektif. Sampel penelitian ialah pasien kode biru di RSUP Prof. Dr. R. D. Kandou Manado dengan diagnosis sepsis yang memenuhi kriteria inklusi pada data rekam medik periode Juni 2018 sampai Juli 2019. Hasil penelitian mendapatkan jumlah total 34 pasien. Jumlah/persentase tertinggi dari pasien setelah dilakukan tindakan kode biru didapatkan pada usia >50 tahun yaitu 29 orang (72,5%); jenis kelamin perempuan yaitu 22 orang (55%); response time <5 menit yaitu 33 orang (97%); dan pasien yang meninggal dunia <24 jam yaitu 34 orang (100%). Simpulan penelitian ini ialah dengan response time <5 menit, angka kematian pasien sepsis dengan kode biru masih tetap tinggi yaitu mencapai 100% dalam waktu <24 jam.Kata kunci: kode biru, sepsis
Evaluación de la utilidad de la información financiera: evidencia para empresas medianas y pequeñas de Ecuador
Authors: García Tamayo Galo H. , Fonseca Torres Marcelo
Published: December 2019

Con la aprobación de la resolución No- SC.Q.ICI.004, la Superintendencia de Compañías dispuso que las empresas bajo su control, tengan la obligación de presentar información financiera con normativas internacionales, misma que fue ratificada en la resolución No- ADM.8199002E. Ante esta situación, la posición por adoptar dichas normas por las PYMES ecuatorianas, deberían haberse basado en el grado de utilidad de la información financiera elaborada con normativa ecuatoriana. Es por ello, que esta investigación ofrece evidencia empírica en relación con las características de las PYMES frente al proceso armonizador, con el objetivo de determinar si la información presentada con normativa ecuatoriana, permite dar cumplimiento al paradigma utilitarista de la información financiera. El instrumento utilizado es la encuesta de opinión, misma que permitió recoger variables importantes para el desarrollo de la investigación. La muestra de empresas ascendió a 330. Una vez recolectada la información, se aplicó las pruebas T de Student y F de Anova. Luego del análisis de la evidencia empírica, se concluye que, la información financiera preparada con normativa local incumple dicho paradigma, y que esto se debe al objetivo con el cual es preparada esa información; así mismo, el incumplimiento se debe al enfoque de la gerencia de considerar a la contabilidad un costo y no una inversión; finalmente, la evidencia determina que otro de los aspectos de la problemática de la utilidad se da por la implicación del gerente en aspectos contables.
Percepción de los estudiantes universitarios respecto a técnicas utilizadas por sus docentes en el aula
Authors: Vega Bois Ricardo R.
Published: December 2019

El desempeño de los docentes en el aula, principalmente sus metodologías e instrumentos utilizados tienen más allá de la simple entrega de elementos que son parte del proceso enseñanza – aprendizaje, impactos que inciden en aspectos fundamentales para la obtención y cumplimiento de metas, tales como la generación de interés, motivación real y efectiva, percepción de utilidad y comprensión adecuada de contenidos por parte del estudiante.

La investigación se genera por una parte por la inquietud de conocer la percepción que tienen los estudiantes de auditoría respecto a las técnicas utilizadas en el aula por sus docentes y por otra, con la recabar antecedentes que permitan mejorar el desempeño de los docentes universitarios en el aula.

El estudio estuvo acotado a estudiantes de la carrera de Auditoría de la Universidad de Los Lagos, con resultados que pueden generalizarse en la medida que es tos se contextualicen adecuadamente.

La investigación, documental y de campo, con altos componentes cualitativos se inició con la recolección de opiniones en base a una encuesta técnicamente diseñada y validada, convergiendo a un segundo proceso de análisis, parametrización y conclusiones, respondiendo así las inquietudes planteadas, generando paralelamente algunas recomendaciones de carácter general.

Los principales resultados establecieron que por sobre lo que generalmente se puede pensar, los estudiantes valoran aspectos técnicos y de adecuada exigencia por sobre situaciones y/o acciones facilitadoras del avance curricular sin mayor grado de dificultad. A la vez se descarta que los medios técnicos de apoyo por sí solos sean suficientes para cumplir un adecuado proceso de enseñanza - aprendizaje.
Factores que favorecen desarrollo profesional de contadores auditores egresados/titulados, períodos 2009-2012, caso universidad pública
Authors: Fernández Rozas Marcela , Piña Galdames Marlene , Ríos Orrego Rosemary
Published: December 2019

Chile en la actualidad se ha enfrentado a diversos cambios en el ámbito laboral, originados por la globalización y el avance de las tecnologías de la información, caso muy reciente es la adopción de las Normas Internacionales de Información Financiera (NIIF/IFRS). Es por esto que hoy en día las funciones de los contadores auditores son cada vez más estandarizadas y exigentes a nivel nacional e internacional, tales cambios exigen que estos profesionales tengan un adecuado desarrollo profesional, para estar acorde con la evolución que han tenido las organizaciones en las últimas décadas.

Si bien la institución en estudio ha realizado algunas investigaciones relacionadas con la empleabilidad de sus egresados, aún falta por ahondar más en relación al desarrollo profesional y si las habilidades que fueron alcanzadas durante su trayectoria académica son suficientes para enfrentar en forma eficaz el campo laboral. El propósito fue realizar un análisis de aquellos factores que favorecen o desfavorecen el desarrollo profesional de los egresados de la organización en estudio, una vez que se insertan en el mundo laboral, específicamente durante sus primeros tres años laborales para las cohortes 2005-2008, titulados período 2009-2012.

El enfoque de este estudio fue de carácter cualitativo, con un alcance de sintetización, se elaboraron entrevistas semiestructuradas en profundidad para egresados/titulados, académicos y empleadores y se revisaron las bases de datos institucionales de la universidad pública.

Los resultados obtenidos indican que los factores que favorecen el desempeño laboral de los profesionales entrevistados, a nivel personal son, la autoestima, el liderazgo, la adaptación al cambio y motivación, y lo que desfavorece son la inseguridad y la falta de carácter. A nivel laboral favorecen el conocimiento, incentivos, ascensos, entre otros, y los que obstaculizan bajos sueldos, presión, inexperiencia, entre otros.
Divulgación contable de información sobre responsabilidad social: análisis comparativo del sector financiero de Argentina y Chile
Authors: Del Barco Zilli María de los Angeles , Rabasedas Catalán María Laura , Del Barco Zilli Juan Pablo , Hauque Fernández Sergio Miguel
Published: December 2019

En los últimos años, la sociedad ha incrementado su interés por el accionar de las organizaciones en materia de Responsabilidad Social Empresarial (RSE) y es por esto que las entidades buscan profundizar su gestión y resultados, mediante la publicación de memorias de sostenibilidad, informes de rendición de cuentas sociales que abarcan aspectos sobre el desempeño económico, social y ambiental organizacional. Las entidades financieras pertenecen a un sector que ha sufrido importantes cuestionamientos en materia ética y por tanto, requiere que su accionar esté asociado robustamente a conceptos de credibilidad, transparencia y responsabilidad social.

En este contexto, la presente investigación tiene como objetivo determinar las características y tendencias referidas a la divulgación de información sobre responsabilidad social realizada por entidades financieras cotizadas pertenecientes a Argentina y Chile (reguladas por la CNV en Argentina y por la SVS en Chile).

Se trata de una investigación descriptiva cualitativa, realizada utilizando la técnica de análisis de contenido aplicada a las memorias de sostenibilidad publicadas por entidades financieras cotizadas para el año 2014. Sobre esta muestra, se identificaron las características de los reportes, los indicadores divulgados y se analizaron las tendencias en forma comparativa entre países.

Los resultados muestran que no existe marcada diferencia entre los dos países, destacándose la dimensión de indicadores del tipo económicos. Debido a que a la fecha no existe normativa que exija la elaboración de estos informes en ambos países, el avance en materia de RSE se muestra relativamente lento y de paulatina aplicación.
Presentación de información financiera, una característica de mejora en las entidades del sector público adoptantes de normas internacionales
Authors: Rojas Molina Leidy Katerine
Published: December 2019

Las entidades del sector público en Colombia han experimentado importantes cambios respecto a la normatividad contable que deben aplicar y a los criterios de reconocimiento medición, revelación y presentación que deben seguir, la entrada en vigencia de la Resolución 533 de 2015, por la cual se realiza convergencia indirecta de las Normas internacionales de Contabilidad del Sector Publico (NICSP), emitidas por la IFAC, para las entidades de gobierno, busca como lo ha señalado dicha resolución, avanzar en materia de rendición de cuentas, transparencia y comparabilidad, fijando criterios uniformes para las entidades de gobierno.

Al analizar los criterios de presentación de la información contable que han aplicado las entidades gubernamentales, se evidencian falencias en la presentación de información financiera. Por ello, se busca identificar en qué aspectos se generan las principales diferencias frente a los criterios de presentación de la información contable establecidos por las NICSP, La metodología empleada permite comparar los criterios mínimos de presentación que deben considerar las entidades del sector público, una vez realicen la adopción completa de NICSP, frente a los criterios de presentación actuales de los Estados Financieros. Esta comparación se realizara empleando el índice sugerido por

Pérez & López, (2003), actualizado en esta investigación considerando los nuevos requerimientos de NICSP para las entidades de gobierno en Colombia.

Los resultados permiten identificar aspectos que afectan la presentación de la información contable en estas entidades, ya que en ciertos casos se observa información incompleta u omisión absoluta de algunos estados financieros, lo cual permite establecer factores de mejora sobre los que deben trabajar las entidades gubernamentales.
Determinantes de información de sostenibilidad de empresas peruanas
Authors: Hernández-Pajares Julio
Published: December 2019

El desempeño de sostenibilidad y su reporte han tenido un importante desarrollo en los últimos años para las empresas latinoamericanas, en respuesta a regulaciones promovidas por organizaciones internacionales y en empresas cuyo tipo de industria tiene un mayor impacto social y ambiental. Las empresas peruanas también han participado en iniciativas de información bajo el modelo de la Global Reporting Initiative (GRI), debido a la influencia de las asociaciones empresariales y grupos de interés, siendo mayor en las empresas con un importante desempeño de sostenibilidad. El objetivo del presente estudio es analizar si los factores de tipo de industria, tamaño, naturaleza transnacional y experiencia de publicación son determinantes en el nivel de cumplimiento de la información de sostenibilidad de las empresas peruanas, según los criterios de la GRI. Para esta investigación de realizó un análisis de contenido de memorias de sostenibilidad de 67 empresas y un análisis estadístico multivariante para determinar la significancia de las relaciones entre las variables estudiadas. Los resultados indican que el tamaño, el sector empresarial y la pertenencia a grupos transnacionales son factores determinantes en el nivel de cumplimiento de la información de los aspectos de desempeño ambiental y social.
El impuesto diferido como indicador de persistencia de resultados en las empresas cotizadas españolas
Authors: Marcolini Tulliani Silvina Beatriz
Published: December 2019

El método del impuesto diferido para el reconocimiento contable del impuesto a las ganancias ha sido utilizado por diferentes líneas de investigación. La literatura incluye estudios que lo vinculan con la calidad y características de resultados, la utilización que el mercado hace a partir de la información sobre el mismo o su consideración como indicador de manipulación de ganancias. El objetivo del trabajo es revisar si las diferencias temporarias entre contabilidad e impuestos, resultan útiles para predecir los resultados futuros en las empresas españolas cotizadas. Se refiere a los períodos 2007-2015. Se utiliza la ecuación básica que considera como variable dependiente los resultados del período t+1 y como variable independiente, los resultados del período t. Se agrega como variable independiente el impuesto diferido generado en el período. Se trabaja con la totalidad de la muestra y con observaciones-año con resultados positivos exclusivamente. Asimismo se clasifican las diferencias temporarias en positivas y negativas para analizar su incidencia. Los resultados evidencian que las diferencias temporarias son un indicador importante de persistencia de resultados en las empresas cotizadas españolas con resultados positivos, para los períodos revisados. Los resultados son más determinantes aún, si se consideran sólo las diferencias temporarias positivas.
Quantifying the Tensile Properties of Hevea brasiliensis – Silicone Biocomposite using Neo – Hookean Model
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Selangor Malaysia., Haris Noorainol Faiz Noor , Mahmud* Jamaluddin ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Selangor Malaysia
Published: December 2019

Incorporation of natural fibers into composites have been continuously researched in moving towards a greener environment. As environmental issues such as climate change and global warming is becoming severe, green technology is one of the ways to reduce it. Hevea brasiliensis or commonly called rubber tree produced a lot of sawdust during the conversion of the raw material into product. The sawdust is known as an agricultural waste which has no economic value. Therefore, this study for the first time attempts to utilize the Hevea brasiliensis sawdust by incorporating it with silicone rubber in the making of a new biocomposite material. The samples were prepared in two weight compositions, 0 wt% and 16 wt% in accordance to ASTM D412. Tensile properties of biocomposite was then determined using 3382 Universal Testing Machine 100kN (Instron, U.S.A., 2008). Neo Hookean hyperelastic model was employed where the material constant, C1 values were obtained. The graph plotted shows that the hyperelastic model used can mimic the deformation behavior of silicone biocomposites. The material constants are observed to increase as Hevea brasiliensis fiber are introduced into it. Hence, it can be concluded that pure silicone rubber has higher tensile strength compared to 16 wt% hevea brasiliensis – silicone biocomposite and the addition of fiber increase the stiffness properties of material produced.
Flexural and Izod Impact Properties of Sugarcane Powder Reinforced Epoxy Composite
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam Selangor, Malaysia,, Abd Aziz Siti Norazlini , Kamarul Bahrain Muhaimin bin ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam Selangor, Malaysia, Abu Bakar* Mimi Azlina ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam Selangor, Malaysia,
Published: December 2019

Currently, the studies of the mechanical behaviour of natural fibre composites have become influential among researchers due to its environmentally friendly, useful by-product and cheap. Due to this it becomes a potential material to be included in the composite materials as a reinforcement. The aim of this study is to investigate the mechanical properties of sugarcane powder reinforced epoxy composites under flexural and Izod impact tests. The sugarcane powder was processed using the crushing machine and planetary mono mill machine and it was added into the epoxy matrix with four different compositions (5 vol%, 10 vol%, 15 vol%, and 20 vol%). The morphological surfaces of the composite after the mechanical tests were observed using a Scanning Electron Microscope (SEM). It was found that the impact strength of the composites decreased with the increase of powder compositions with a range of between 5.7 kJ/m2 to 2.7 kJ/m2. The flexure modulus, on the contrary, showed an increment trend with the increase in powder loading with a modulus ranged in between 757 MPa to 1208 MPa. The potential of this natural fiber have significant contribution on the properties of natural fibres polymer composites. Natural waste consumption of sugarcane fiber could decrease the usage of synthetic polymers and provide the environmental friendly material for further application.
Ammonia-Nitrogen and Phosphate Removal in Leachate using Algae and Bacteria Mixture
Authors:   Faculty of Civil Engineering, University Technology MARA, 40450 Shah Alam, Selangor, Malaysia., Kasmuri* Norhafezah , Misni Muhammad Zaidi ,   Faculty of Civil Engineering, University Technology MARA, 40450 Shah Alam, Selangor, Malaysia.
Published: December 2019

Leachate is a liquid that has been produced by the waste especially organic waste. In an engineered sanitary landfill, biological treatment is a common practice to reduce the leachate contaminants. The effluent from treated leachate needs to comply with the standard set by the Department of Environment (DOE), Malaysia before it is being released into the river. The leachate contains a high number of contaminants such as ammonia-nitrogen, phosphorus, heavy metal, biochemical oxygen demand (BOD), chemical oxygen demand (COD) and suspended solids. This study focused on the possibility of treating leachate by using algae and bacteria in biological treatment in removing ammonia-nitrogen and phosphate in leachate obtained from Air Hitam Sanitary Landfill, Puchong. Initially, the characteristics of the leachate sample with in-situ and laboratory tests were analyzed to quantify the contaminants in the leachate. In this research, the concentration of leachate samples together with algae and bacteria was diluted in one (1) liter of distilled water varied between 10%, 30%, 50%, 80% and 100% (v/v) in each flask. Then, all the samples were aerated to ensure that the algae and bacteria were at the optimum condition to treat the contaminants in the leachate for all the respective flasks. The results of ammonia-nitrogen, phosphate, nitrite-nitrogen, and nitrate-nitrogen were taken for every 3 days for 15 days to determine the percentage of the removal due to the algae and bacteria uptake in the leachate for all the samples. After 15 days, the percentage of removal of the contaminants were analyzed using factorial design. It showed that 50% (v/v) of leachate concentration in the diluted flask exhibits the highest removal percentage of ammonia-nitrogen with 96.95% ammonia-nitrogen being removed from the leachate. For phosphorus, 10% (v/v) diluted leachate concentration marked highest which is 94.92% has been removed from the leachate. Finally, the regression equation was established to predict the rate of ammonia-nitrogen removal.
The Effect of Slat Opening on Vortex Shedding Behind a Circular Cylinder
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Malaysia., Adha Misman* Muhammad Rafiq , Azmi* Azlin Mohd ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Malaysia., Kamarul Baharin Zainal Abidin ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Malaysia., Abdul Hamid Ahmed Hussein ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, Shah Alam, Malaysia.
Published: December 2019

Add-on devices are widely used as one of the means of suppressing vortex induced vibrations from bluff bodies. The present study numerically investigates flow over a circular cylinder attached by an axial slat. The axial slat were of uniform and non-uniform openings of 67% and 44% porosity. The governing equation was solved using viscous-laminar model at Reynolds number, Re=300. It was found that the presence of the axial slats significantly suppressed vortex shedding behind the circular cylinder. The non-uniform slats showed longer vortex formation length with lower drag, in comparison to that of the uniform slats. In addition, the slats with 67% porosity of both uniform and non-uniform openings suppressed vortex better than that of 44% porosity slats, indicated by the longer vortex formation length and weaker intensity of vortices.
Splat Behaviour Under Substrate Temperature Of 673K Via Coupling Simulation
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia., Mohd Noh* Mohd Hafiz , Abdul Hamid Ahmad Hussein ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia., Mori Kochi ,   Department of Aerospace Engineering, Nagoya University, Nagoya, Japan.
Published: December 2019

The process of collision flattening is difficult to evaluate via experiment because is normally under rapid conditioned (in μsec). Via simulation, under compressible flow condition we propose a moving particle semi implicit method (MPS) coupling with finite volume method (FVM) to examine the deformation, splitting and conjoining of liquid. The substrate temperature has been constant at 673K. The result shows that the phenomena of splat behavior have been successfully being observed. The validation of droplet flow field also being confirm visually. Besides, the substrate temperature also influences the shape of the splat.
Structural and Optical Properties of Sm3+ Doped B-site Ba0.5Rb0.5LaTeO6 Double Perovskites
Authors:   Faculty of Applied Sciences, University Teknologi MARA, 40450 Shah Alam, Malaysia, Mohamed* Z. , Abdullah N. S. ,   Faculty of Applied Sciences, University Teknologi MARA, 40450 Shah Alam, Malaysia, Halizan M. Z. ,   Faculty of Applied Sciences, University Teknologi MARA, 40450 Shah Alam, Malaysia, Ibrahim N. ,   Faculty of Applied Sciences, University Teknologi MARA, 40450 Shah Alam, Malaysia
Published: December 2019

A double perovskites Ba0.5Rb0.5LaTeO6 and Ba0.5Rb0.5La0.9Sm0.1TeO6 were synthesized by a solid-state reaction method. The structural properties were studied by using the X-Ray powder diffraction (XRD) and fourier transform infrared spectroscopy (FTIR). Structural analysis of XRD based on Rietveld refinement indicates that the Ba0.5Rb0.5LaTeO6 and Ba0.5Rb0.5La0.9Sm0.1TeO6 have cubic symmetry with space group Fm m. The tolerance factor of the sample also decreases with Sm3+ substitution. The value obtained from tolerance factor for Ba0.5Rb0.5LaTeO6 and Ba0.5Rb0.5La0.9Sm0.1TeO6 was 0.994 and 0.982 respectively. The optical properties were studied using the UV visible absorption spectroscopy (UV-vis). The Ba0.5Rb0.5LaTeO6 and Ba0.5Rb0.5La0.9Sm0.1TeO6 was assumed to be indirect band gap and the optical band gap obtained for Ba0.5Rb0.5LaTeO6 and Ba0.5Rb0.5La0.9Sm0.1TeO6 were 4.1 eV and 4.3 eV respectively.
Nitrogen Removal Enhancement in Extended Aeration System
Authors:   Faculty of Civil Engineering, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Ahmed* Zakri , Mohd Baki Aminuddin ,   Envirab Services, Bandar Baru Bangi, P.O Box 7866, Pejabat Pos Besar Shah Alam, Selangor, Malaysia., Jaafar* Jurina ,   Faculty of Civil Engineering, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Othman Zulhafizal ,   Faculty of Civil Engineering, Universiti Teknologi MARA Pahang Branch, Jengka Campus, Malaysia and Micropollutant and Pathogen in Water Research (WATERμPath), Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Ramli Suzana ,   Faculty of Civil Engineering, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.
Published: December 2019

Several methods of wastewater treatment systems are implemented but among these methods activated sludge process is demonstrating process in Malaysia. Fortunately, numbers of studies have been conducted to treat and remove either nitrogen or combined phosphorus and nitrogen resulted in enhancement removal of nutrients worldwide. This research aims to study the current operation in Mawar wastewater treatment plant and monitor the reduction of several parameters. The research also examines the new standard limits of effluents. From the result obtained, the monitoring of Mawar wastewater treatment plant indicates that influent concentration of majority of the parameters were in small. Despite that, the removal efficiency of several parameters was not high. That was basically because to the need of proper maintenance activities. Besides, the concentration of measured parameters in the aeration tank inlet were small. Comparison of Mawar wastewater to the typical composition of untreated domestic sewage indicated that the wastewater in Mawar wastewater treatment plant is classified as weak wastewater. The enhancement of nitrogen removal resulted in Mawar wastewater treatment plant led to decrease the removal efficiency of several parameters.
Performance Evaluation of Bitumen with Waste Materials
Authors:   Civil dept, P.S.N.A College of Engg and Tech, Dindigul, Tamilnadu, India, Sivakumar* S , Suresh T ,   Civil dept, P.S.N.A College of Engg and Tech, Dindigul, Tamilnadu, India, Kumar M Manoj ,   Civil dept, P.S.N.A College of Engg and Tech, Dindigul, Tamilnadu, India, Ariramachandran M ,   Civil dept, A.A.A College of Engg and Tech, Sivakasi, Tamilnadu, India.
Published: December 2019

This examination researches the appropriateness of waste materials i.e., sawdust and rice husk as a filler materials in bitumen. The waste materials (Rice husk and Saw dust) were tried to decide its appropriateness in the bitumen asphalt. The suggestions are surmised upon the Marshall and volumetric properties. Reuse of waste item is perfect to lessen contamination, since transfer is diminished or dispensed with. In this examination, Rice husk and saw residue waste was ground utilizing a pounding ball to shape a fine powder. It was then sieved in 300μm. At the research center, Rice husk and saw residue were blended in with bitumen to supplant 5%, 10%, and 15% of the all the weight ,while 0% addressed the control test. The Penetration test, Softening Point test, Flash and Fire Point test, Viscosity test, Ductility test and Marshall Stability test were looked into in this examination on the mix degree on bitumen in with rice husk and saw dust. Rice husk and Sawdust were incorporated into bitumen and perfect rate is gotten the chance to improve the presentation of bitumen.
Slope Stability Evaluation of Geosynthetic Reinforced Soil
Authors:   Assistant professor, Department of Civil Engineering, PSNA College of Engineering and Technology, Dindigul, TamilNadu, India., Babu M* Sarath , Raj A Victor Samson ,   Assistant professor, Department of Civil Engineering, PSNA College of Engineering and Technology, Dindigul, TamilNadu, India, Kumar M Manoj ,   Assistant professor, Department of Civil Engineering, PSNA College of Engineering and Technology, Dindigul, TamilNadu, India.
Published: December 2019

The slippery of natural slope is sometimes ruled by combination of soil parameters and earthquake characteristics. Geotextiles could be a reinforcing materials and an application in numerous areas still as in geotechnical application to supply additional lateral restraint and forestall the high rise hill from failure. The analysis was aimed to analyze slope stability analysis, strengthened the Finite slope with non-woven geotextiles. The modal of hill was created within the SLOPE/W software system of GeoStudio that is predicated on limit equilibrium of slope analysis. The results of issue of safety square measure compared while not and with use of geotextiles in several layers. The issue of safety of slope failure will increase from three.437M to 9.978M victimization 3 layers of geotextiles at optimum height. Thus, this study confirms that the non-woven geotextiles may be applied in slope so as to enhance the soundness of natural or mam-made slope. During this regard, special stress is given to the sensitivity of the Calculation model input parameters like friction angle, cohesion, Pore water pressure and unit weight of soil that ought to contribute to raising awareness regarding these problems, as a requirement to create the proper selections and optimum technical resolution during this space.
Heat Transfer in Hairpin Heat Exchanger using Magnetite/Water Nanofluid
Authors:   Asst Professor, Dept of mechanical Engineering, Gandhi Academy of Technical Education, Kodad, Telangana, India., Rajeev* Natte , Sreenuraju M ,   Asst Professor, Dept of Mechanical Engineering, St. Martin’s Engineering College, Hyderabad, Telangana, India., Vamshi Bolisetti ,   M.Tech Scholar, Dept of Mechanical Engineering, Sri Sai Educational Society, Kodad, Telangana, India., Parthasarathi G. ,   Professor, Dept of Mechanical Engineering, Vardhaman College of Engineering, Hyderabad, Telangana, India.
Published: December 2019

The present work deals with heat transfer augmentation in a Hair-Pin heat exchanger using magnetite/water nanofluid at volume concentrations of 0.004%, 0.006% and 0.008% under turbulent flow, the effect of different concentration of magnetite nanoparticles are added in pure water as basefluid on heat transfer coefficient and pressure drop in a hair-pin heat exchanger for counteract flow arrangement are investigated. The magnetite/water nanofluid is flowing through the inner tube and Reynolds number considered is in the range of 16000 to 30000. The results showed that there is 25-33% enhancement in heat transfer coefficient at 0.008% to the water at Reynolds number range of 16000 to 30000.