bluuebunny/crossref_metadata_2025 huggingface dataset:
Proposta de prevenção na aprendizagem mediada por tecnologias no ensino fundamental II, apoiada pela psicopedagogia e estudos sociais da ciência e da tecnologia
Authors: Miranda Luciana Siqueira Lira de , Silva Jaci Lima da , Campina Luanda , Souza Maria Caroline Romão de
Published: March 2020

Objetivo: Apresentar uma proposta de intervenção em escolas de Boa Vista-Roraima, turmas do ensino fundamental ll, nas quais já exista a figura assistencial do psicopedagogo no processo ensino aprendizagem. Revisão bibliográfica: A psicopedagogia traz em seu enfoque principal o papel de prevenir as dificuldades de aprendizagem, bem como intervir nas já existentes. Diante do que atualmente se vivencia com o aumento desenfreado do uso dos meios de informação e tecnologias pelas crianças e adolescentes, depara-se com a queda do rendimento escolar, o aumento dos problemas de relacionamentos e o aparecimento de transtornos comportamentais. Motivo de preocupação por parte de especialista da área, com o argumento de uma necessária orientação pedagógica. Considerações finais: A ideia é que esta proposta seja implementada seguindo procedimento metodológico que envolva palestras, rodas de conversa, reuniões com pais e periodicamente seja feita avaliação dos resultados a partir das respostas obtidas e da interação entre os envolvidos.
Exploring the Active Compounds of Traditional Mongolian Medicine Agsirga in Intervention of Novel Coronavirus (2019-nCoV) Based on HPLC-Q-Exactive-MS/MS and Molecular Docking Method
Authors: Cheng Jie , Tang Yuchen , Bao Baoquan , Zhang Ping
Published: March 2020

Objective: To screen all compounds of Agsirga based on the HPLC-Q-Exactive high-resolution mass spectrometry and find potential inhibitors that can respond to 2019-nCoV from active compounds of Agsirga by molecular docking technology. Methods: HPLC-Q-Exactive high-resolution mass spectrometry was adopted to identify the complex components of Mongolian medicine Agsirga, and separated by the high-resolution mass spectrometry Q-Exactive detector. Then the Orbitrap detector was used in tandem high-resolution mass spectrometry, and the related molecular and structural formula were found by using the chemsipider database and related literature, combined with precise molecular formulas (errors ≤ 5 × 10−6) , retention time, primary mass spectra, and secondary mass spectra information, The fragmentation regularities of mass spectra of these compounds were deduced. Taking ACE2 as the receptor and deduced compounds as the ligand, all of them were pretreated by discover studio, autodock and Chem3D. The molecular docking between the active ingredients and the target protein was studied by using AutoDock molecular docking software. The interaction between ligand and receptor is applied to provide a choice for screening anti-2019-nCoV drugs. Result: Based on the fragmentation patterns of the reference compounds and consulting literature, a total of 96 major alkaloids and stilbenes were screened and identified in Agsirga by the HPLC-Q-Exactive-MS/MS method. Combining with molecular docking, a conclusion was got that there are potential active substances in Mongolian medicine Agsirga which can block the binding of ACE2 and 2019-nCoV at the molecular level.
Engineering of Ultrafast High Efficiency Light-Harvesters
Authors: Albrecht Andreas , Nowak Julia , Walla Peter
Published: March 2020

Nature provides evidence that there is no fundamental limit for harvesting and funneling nearly all scattered sun-photons onto smaller conversion centers by ultra-fast emergy transfer processes. Recently, a proof-of-principle study showed that this can also be achieved by artificial systems containing light-harvesting pools of randomly oriented molecules that funnel energy to individual, aligned light-redirecting molecules.

However, capturing the entire solar spectrum requires engineering of complex multi-element structures considering macroscopic refraction and wave guiding of different spectral ranges of multijunction photovoltaics as well as ultrafast, nanoscopic light-harvesting, energy transfer and funneling, anisotropic absorption and emission and the spectra of a multitude of pigments of different orientations and concentrations. So far, no tool excited that allowed model such structures in one system.

Here we present a ray tracing tool allowing to model and analyze such multi-scale structures, including molecular, ultrafast energy transfer and funneling as well as anisotropic absorption and emission as well as micro-and macroscopic waveguiding and raytracing in one tool. We present first results of solar concentrator architectures with the highest theoretical energy conversion efficiency reported so far.

A novel tool is provided that allows to construct, model and analyze any desired complex ultrafast light-harvesting/photovoltaic architecture with the highest efficiencies by considering molecular, nanometric energy transfer and funneling as well as microscopic waveguiding and raytracing.
Mechanism of the Anthracene-Transfer in a Topochemically Controlled Regiospecific Antipodal C60 Difunctionalization
Authors: Talmazan Radu , Liedl Klaus R. , Kräutler Bernhard , Podewitz Maren
Published: March 2020

Ever since the discovery of fullerenes, their mono- and multi-functionalization by exohedral addition chemistry has been a fundamental topic. A few years ago, a topochemically controlled regiospecific di-functionalization of C60 fullerene by anthracene in the solid state was discovered. In the present work, we analyze the mechanism of this unique reaction, where an anthracene molecule is transferred from one C60 mono-adduct to another one under exclusive formation of equal amounts of C60 and of the difficult to make, highly useful, antipodal C60 bis-adduct. Our herein disclosed dispersion corrected DFT studies show the anthracene transfer to take place in a synchronous retro Diels-Alder/Diels-Alder reaction: an anthracene molecule dissociates only partially from one fullerene when already undergoing bonding interactions with a neighboring fullerene molecule, facilitating the reaction kinetically. Hence, the anthracene transfer occurs via a stabilized intermediate, in which a planar anthracene molecule is sandwiched between two neighboring fullerenes and forms equally strong “double-decker” type π-π stacking interactions with both of these fullerenes. Analysis with the distortion interaction model shows that the anthracene unit of the intermediate is almost planar with minimal distortion. This analysis sheds light on the existence of simultaneous noncovalent interactions engaging both of the two faces of a planar polyunsaturated ring and two convex fullerene surfaces in an unprecedented ‘inverted sandwich’ structure.
Dynamics of Metal Complex Binding in Relation to Catalytic Activity and Selectivity of an Artificial Metalloenzyme
Authors: Villarino Lara , Chordia Shreyans , Alonso-Cotchico Lur , Reddem Eswar R. , Thunnissen Andy-Mark , Maréchal Jean-Didier , Roelfes Gerard
Published: March 2020

We present an artificial metalloenzyme based on the transcriptional regulator LmrR that exhibits a unique form of structural dynamics involving the positioning of its abiological cofactor. The position of the cofactor was found to relate to the preferred catalytic activity, which is either the enantioselective Friedel-Crafts alkylation of indoles with beta-substituted indoles or the tandem Friedel-Crafts alkylation / enantioselective protonation of indoles with alpha-substituted enones. The artificial metalloenzyme could be specialized for one of these reactions by introducing a single mutation in the protein.
A General Approach for Encapsulation of Biomolecules Using MOF Particles
Authors: Zou Da , Yu Lei , Sun Qi , Hui Yue , Jisi Teng , Liu Yun , Yang Guangze , Wibowo David , Zhao Chun-Xia
Published: March 2020

Encapsulation of biomoleucles in metal organic frameworks (MOFs) has recently attracted significant interest because of the benign process including room temperature, neutral pH and without the requirement of any other chemical reagents. Also, these biomolecule incorporated MOFs (biomolecules@MOFs) have demonstrated their potential in biomolecule protection and controlled release for various applications such as drug delivery, vaccines, etc. This work aims to develop a general strategy to make biomolecules@MOFs via a biomimetic mineralization process.
Structure Prediction and Synthesis of a New Class of Macrocyclic Peptide Natural Products
Authors: Hudson Graham A. , Hooper Annie R. , DiCaprio Adam J. , Sarlah David , Mitchell Douglas
Published: March 2020

Owing to advances in genomic sequencing and bioinformatics, the breadth of natural product biosynthetic gene clusters (BGCs) has meteorically risen. This remains true for ribosomally synthesized and post-translationally modified peptides (RiPPs), where the rate of bioinformatically identifying clusters vastly outpaces characterization efforts. Uniting bioinformatics and enzymological knowledge to predict the chemical product(s) of a RiPP BGC with total chemical synthesis to obtain the natural compound is an effective platform for investigating cryptic gene clusters. Herein, we report the bioinformatic identification of a biosynthetically divergent class of RiPP bearing a subset of enzymes involved in thiopeptide biosynthesis. These natural products were predicted based on BGC architecture to undergo a formal, enzymatic [4+2]-cycloaddition with subsequent elimination of the leader peptide and water to produce a tri-substituted pyridine-based macrocycle. Bearing a pyridine similar to thiopeptides but lacking the ubiquitous thiazole heterocycles, these new RiPPs were termed pyritides. One of the predicted natural products was chemically synthesized using an 11-step synthesis. This structure was verified to be chemically identical by an orthogonal chemoenzymatic synthesis utilizing the precursor peptide and the cognate [4+2]-cycloaddition enzyme. The chemoenzymatic platform was used to synthesize a second in-cluster pyritide product as well as analogs from other bioinformatically identified pyritide BGCs. This work exemplifies complementary bioinformatic, enzymological, and synthetic techniques to characterize a structurally distinct class of RiPP natural product.
Resonance-Promoted Formic Acid Oxidation via Dynamic Electrocatalytic Modulation
Authors: Gopeesingh Joshua , Ardagh Matthew , Shetty Manish , Burke Sean , Dauenhauer Paul , Abdelrahman Omar
Published: March 2020

It is a truth universally acknowledged that faster catalysts enable the more efficient transformation of molecules to useful products and enhance the sustainable utilization of natural resources. However, the limit of static catalyst performance defined by the Sabatier principle has motivated a new approach to dynamic catalyst design, whereby catalysts oscillate with time between varying energetic states at sufficiently high resonant frequencies to overcome the Sabatier ‘volcano peak’. In this work, the concept of dynamic catalytic resonance was experimentally demonstrated via the electro-catalytic oxidation of formic acid in water on a Pt working electrode within a semi-continuous multi-phase flow reactor. Steady-state electro-oxidation of formic acid at 0.6 V (NHE) exhibited a maximum turnover frequency (TOF) of CO2 formation of ~1.0 s-1 at room temperature. However, oscillation of the electrodynamic potential between 0.8 V and open circuit via a square waveform at varying frequency (10-3 < f < 103 Hz) increased the optimal TOF to ~5 s-1 at 0.5 Hz. An even higher TOF of ~20 s-1 was observed at a resonant frequency of 100 Hz for a square waveform oscillating between zero and 0.8 V. The rate increase in formic acid electro-oxidation via catalytic resonance of more than an order of magnitude (20x) above potentiostatic conditions was interpreted to occur by non-faradaic formic acid dehydration to surface-bound carbon monoxide at low potentials, followed by surface oxidation and desorption to carbon dioxide at high potentials.
Recycling Carbon: An Outreach Activity Designed to Introduce the General Public to Carbon Capture, Utilisation and Storage
Authors: Rudd Jennifer , Warwick Michael E. A. , Taddei Marco , Wakeham Russell
Published: March 2020

Anthropogenic emissions of carbon dioxide are causing unmeasurable damage to our planet. As well as rapidly decreasing annual carbon emissions we need to remove already-emitted carbon dioxide from the atmosphere, so-called negative emissions. However, public opinion is important when deploying new carbon capture technology and prior research has shown that it is more likely to be accepted when local residents have been introduced prior. In this paper we describe a new outreach activity, Recycling Carbon, to introduce the general public to negative emissions technologies. Recycling Carbon was designed by researchers active in the development of carbon capture and utilisation and has proven very versatile, appealing to audiences of 5-75 year olds in a number of settings including classrooms, science fairs and as a public science lecture. Preliminary feedback, in the form of a before-activity and post-activity questionnaire, indicates that engagement with Recycling Carbon improves people’s understanding of negative emissions technology. Finally the paper discusses how engagement with Recycling Carbon is also an opportunity to discuss an individual’s carbon footprint.
Fourteen-Membered Macrocyclic Fe Complexes for Oxygen Reduction Catalysis Inspired by FeN4 Centers Hosted by Graphene
Authors: Moriya Makoto , Takahama Ryo , Kamoi Kazuki , Ohyama Junya , Kawashima Shin , Kojima Ryoichi , Okada Mariko , Hayakawa Teruaki , Nabae Yuta
Published: March 2020

For the globalization of polymer electrolyte fuel cells, the development of non-precious-metal (NPM) catalysts for oxygen reduction is extremely important. To date, many NPM catalysts have been synthesized by pyrolyzing Fe-, N-, and C-containing precursors, but they suffer from the density and uncertain chemical structure of their active sites. This study reports a 14-membered macrocyclic Fe complex, which was inspired by FeN4 centers in the pyrolyzed catalysts, whereas typical macrocyclic MN4 complexes have 16-membered rings. This 14-membered macrocycle has strong Fe-N bonding with an average bond distance of 1.90 Å, which has been evidenced by single-crystal X-ray diffraction, and is markedly shorter than that in porphyrin, 2.0 Å. Promising electrocatalytic activities for oxygen reduction have been demonstrated in both of acidic and basic media.
Photoredox Catalytic Trifluoromethylation and Perfluoroalkylation of (Hetero)arenes Using Trifluoroacetic and Related Carboxylic Acids
Authors: Yin Dehang , Su Dengquan , Jin Jian
Published: March 2020

A mild and practical method has been achieved that allows for the direct C–H trifluoromethylation, perfuoroalkylation and chlorodifluoromethylation of (hetero)arenes using inexpensive and abundant trifluoroacetic acid and the corresponding carboxylic acids. A diverse array of arenes and heteroarenes were successfully transformed into valuable fluoroalkylated compounds. The combination of photoredox catalysis and a diaryl sulfoxide provides a platform for the facile generation of fluoroalkyl radicals from the corresponding fluoroalkyl carboxylic acids under mild conditions.
大数据视野下“云会计”发展中存在问题及研究对策
Authors: 巨 柽
Published: March 2020

大数据背景下， 建立以云计算系统为核心的云会计，可以降低成本，提高效率，增加市场潜在竞争力，有利于企业长久的发展。促进云会计的发展已经得到了越来越多的关注。但是由于其仍处于发展初期，云会计的广泛应用存在诸多困难。用比较的方式来分析云会计与传统会计，针对目前企业云会计发展过程中存在的问题，并探讨解决方案。
企业安全管理水平提升的保障措施
Authors: 渠 皓
Published: March 2020

公司的安全管理是企业正常运行的必要保障，只有不断提升公司的安全管理水平，力求实现零事故、零伤害，才能保障公司健康稳定的发展。但是在公司安全管理的实践过程中，容易因为公司在以往较长阶段处于安全稳定的状态，而让包括公司管理者在内的工作人员放松警惕，进而出现安全管理工作落实不到位的情况，增加了公司的安全管理隐患及风险 , 因此，企业需指定一系列保障措施切实提升安全管理水平。
四川省大学生区域旅游网络平台建设可行性研究
Authors: 许 一帆
Published: March 2020

随着经济的不断发展，大学生旅游群体成为占比较大的一个群体，并且旅游需求不断增高。与其他旅游群体不同，大学生群体更侧重旅游过程中的服务和个人体验，而且在旅游过程中的自我保护意识和消费保护意识都还亟待增强。四川，从古至今被称为“天府之国”作为中国知名的旅游大省，具有良好的旅游资源，拥有名列前茅的自然资源和丰富多彩的历史文化资源。大学生区域旅游平台通过互联网大数据以及官方数据的结合，构建学生 + 学生配对的结伴旅游模式，提高大学生的旅游体验和安全系数，提高旅游行业信息化程度。文章运用文献研究法和信息研究法，通过现有的关于旅游平台文献的研究和有关大学生旅游信息的收集、加工和整理，全面、正确的了解现在有关于大学生区域旅游平台的情况以及大学生现在的旅游倾向和旅游目的。
The Key Technologies and Influence Factors of the Information Platform Construction for Material Quality Management in Urban Subway Project
Authors: He Hongning , Wu Yufeng
Published: March 2020

A number of factors may affect the quality of subway project during construction such as construction material and construction personnel.Therefore, it is necessary to study about the influence factors of subway project quality. A variety of influence factors can be analyzed and studied through the information platform for material quality management in urban subway project to further ensure the quality of subway project. This paper mainly summarized the significance of the information platform for material quality management in urban subway project, investigated the construction scheme of the information platform for material quality management in urban subway project and analyzed the key technologies and influence factors for information platform construction.
Research on Auto-Exposure Algorithm Based on Image Big Data and Information Entropy
Authors: Bai Yunfei
Published: March 2020

An Auto-Exposure (AE) algorithm based on image big data and information entropy is proposed. On the basis of the traditional algorithm for automatic exposure adjustment based on image brightness, image big data analysis is introduced for the first time. Through the combination of ambient luminance evaluation and image information entropy, the dimension of information acquisition of the automatic exposure system is improved, thus improving the image effect and scene adaptability of the camera. Especially in high dynamic range scenes, compared with the traditional algorithm, the effect is significantly improved.
Design and Implementation of Data Management System for Lightning Protection Inspection Based on Android
Authors: Xia Yinan , Wen Geyi , Zhou Fan , Chen Gang , Wang Peng
Published: March 2020

In order to ensure the safety of buildings, equipment, personnel, property and production, to prevent or mitigate the disasters caused by lightning and static electricity, and to avoid the occurrence of serious lightning accidents, lightning protection inspection (acceptance) is of great significance. At present, in the process of inspection (acceptance) of lightning protection devices, there are following problems: professional and technical equipment for inspection is various and with different performances; the market demand for lightning-proof safety inspection is large, and entrusted units are increasing; the inspection process is difficult to be accurately obtained anytime and anywhere. Therefore, it is proposed to adopt technology of mobile application, wireless network transmission and computer software development to design and develop a data management system for lightning protection inspection based on Android, so as to realize the functions like real-time and comprehensive information management of professional lightning-proof inspection devices and entrusted units and establishment of electronic files for lightning-proof inspection of all projects.
ANALISIS EFISIENSI USAHA TERNAK SAPI PERAH MENGGUNAKAN STOCHASTIC FRONTIER ANALYSIS
Authors: Rachmawati Luxy Lutfiana , Kartiasih Fitri
Published: March 2020

The Milk Self-sufficiency Program that is targeted to be reached by the year of 2020 is threatened by the increasing of milk imports. Local milk production can only meet 18 to 20 percent of the national milk demand. This study aims to investigate the level of technical efficiency of the people's small hold farmers’ cattles in Java and to analyze factors that influence milk production using Stochastic Frontier Analysis. The results showed that the feed per animal per day had a positive effect on the average milk production per animal per day; while the size of cage per animal had a negative effect. The average level of efficiency of dairy cattle business in Java is 83.56 percent, but statistically there are effects of inefficiency in this business. Factors that influence the inefficiency of livestock businesses are: the farmer’s age, the farmer’s educational level, participation of the farmers in cooperatives and farmer groups.Keywords: dairy cows; Stochastic Production Frontier; technical efficiency
Purification engineering of mono-diacylglycerol using creaming demulsification technique in 20 kg-scale
Authors: Mursalin M. , Sahrial S. , Yernisa Y.
Published: March 2020

Glycerolysis is the easiest, cheapest, and most widely used method for producing monodiacylglycerol (MDAG). The crude MDAG resulting from chemical glycerolysis still
contains a glycerol residue of more than 7.5% so it needs to be purified. Purification with
a simple method using a creaming demulsification technique (CDT) on a laboratory scale
has been proven to produce MDAG with a glycerol content of less than 1%. This study
was aimed to apply CDT on a scale of 20 kg and determine the process conditions that
need to be adjusted so that the results are not different from the laboratory scale. Through
trial and error method, the process condition adjustment was done iteratively to produce
MDAG glycerol content after purification of less than 1.5%. The initial content of crude
MDAG was 12.48%, application of CDT on a scale of 20 kg produces pure MDAG with a
glycerol residue content of 3.07% (without adjusting the process conditions) and was
1.15% (with adjusting the process conditions). The adjustments meant include: increasing
the operating temperature from 65 to 70°C, changing the type of stirrer from a propeller
into a 2-level impeller, applying the nozzle for electrolyte mixing, providing longer skim
and cream separation opportunities (applying repeated settling), using 1.5 times more hot
water for washing, the washing technique was set twice, the first washing using nozzle
without stirring and the second using nozzle with stirring. The adjustments were able to
increase the purity of the MDAG produced and has met the European Union and FAO/
WHO standards.
Bioethical strategies in the context of bioart
Authors: Gibas Kamil
Published: March 2020

The paper discusses topics such as bioart, in the perspective of a cultural phenomenon, present in contemporary Polish and world art. The space of contemporary art, which as a material of expression uses specialist knowledge in the field of bioengineering and tissue culture along with living material, has been a challenge for artists and analysts of art, culture, science and ethics for years. The activity of Eduardo Kac is recalled as well as the Polish bioartist, Karolina Żyniewicz. In her projects, the artist collaborates with scientists, building an interdisciplinary platform for the exchange of knowledge and experiences. These deliberations are supplemented with literature on bioethics: positions, opinions and other regulatory documents (The Committee for Bioethics PAS, the Council of Europe, CIOMS, UNESCO) in the context of non-medical and artistic activities.

The paper is an attempt to find answers to questions about the way in which new bioethical regulations should be updated and formulated. What bioethical strategies should be taken in this historical moment of our time, where an artwork is both artistic and also strictly scientific?
Ventajas y desventajas de la enseñanza del inglés como segunda lengua en un país de habla hispana: Un estudio de caso en la zona costera de Ecuador
Authors: Carabajo Romero Italo Rigoberto , González Reyes Sara Dolores , Paccha Soto Monica de Los Angeles
Published: March 2020

Esta investigación muestra los resultados de la mayor “Pedagogía de los Idiomas Nacionales y Extranjeros” (P.I.N.E.), cuyo propósito es identificar las ventajas y desventajas que existen en la enseñanza del idioma inglés desde Ecuador como Segunda Lengua, donde se aplican diferentes fuentes de investigación primaria (observación, entrevistas, etc.) y secundaria (revistas científicas, libros, etc.). Durante el período de recopilación de datos, es el logro de detectar las diferentes ventajas y desventajas que existen en la enseñanza y el aprendizaje de la lengua extranjera como el inglés, las mismas que se aplicaron a estudiantes y profesores de la Universidad Estatal Península de Santa Elena mediante encuestas. Para concluir, se analizaron los resultados de cada dato recogido durante la investigación en sus diferentes dimensiones, de esta manera se pueden deducir las bases de discusiones y conclusiones para el desarrollo de la investigación en relación con la importancia de la enseñanza del idioma inglés en Ecuador.
Análisis de la vigencia del paradigma de utilidad en la contabilidad moderna
Authors: Farfán Liévano Maria Angélica
Published: March 2020

El paradigma de utilidad cuyo principal planteamiento es la utilidad de la información para la toma de decisiones por parte de diversos usuarios, ha sido el paradigma hegemónico de la con- tabilidad durante los últimos tiempos. Este paradigma actualmente está en un periodo de crisis en el que es frecuentemente atacado y surgen nuevas propuestas paradigmáticas que buscan hacer frente a las debilidades señaladas por diferentes autores.En el presente trabajo se realiza una defensa al paradigma de utilidad por considerarse que las anomalías por las que atraviesa, son solucionables bajo sus preceptos y que, por lo tanto, conti- núa vigente. Por otra parte, se identifican los elementos pertenecientes a este paradigma dentro de los estándares internacionales de contabilidad y reportes financieros IAS-IFRS emitidos por el IASB para determinar si se adscriben o no al paradigma de utilidad y conocer cuál es la orientación del usuario de la información.
Modelo de control estratégico de arquitectura organizacional
Authors: Franco Ruíz Rafael
Published: March 2020

En este artículo se desarrolla el modelo tecnológico para la Fiscalización de la Arquitectura Organizacional, apartir de la consideración de que su aplicación contribuirá al incremento de la competitividad y de la productividad organizacional.El primer elemento del modelo tecnológico es la fiscalización de intereses y de poderes en la organización. El segundo elemento, es la fiscalización de la cultura organizacional (visión, misión, valores y objetivos). El tercer elemento es la fi scalización de estructura y actividades en relación con la generación de valor. El cuarto elemento es la fiscalización de la comunicación organizacional. El último elemento, que complementa el modelo de fiscalización de la arquitectura organizacional, lo constituye la legitimidad organizacional.Este modelo de fiscalización es emergente no tiene antecedentes en las prácticas de la Revisoría Fiscal y, en tal sentido, constituye una innovación que se propone y entrega a la comunidad académica y profesional.
Reflexiones axiológicas sobre el ejercicio profesional de la contaduría pública
Authors: Agudelo Vargas María Victoria
Published: March 2020

El objetivo de este artículo es presentar, desde un contexto general, las consideraciones axiológicas a la fe pública, en razón a la potestad que el Estado ha delegado en el contador público, atribución que le imprime seguridad y transparencia a los hechos económicos en materia de revelación de la información, con el fin de preservar el interés público. Este precepto de confianza que la sociedad ha depositado en el contador da, a quien ejerce la profesión, una responsabilidad especial frente a la colectividad en cuanto tiene que ver con la certeza y confiabilidad en las relaciones comerciales y la veracidad de la información que suministra a los particulares. Este nivel de confianza como entretejido de las relaciones sociales y económicas, es el nivel de  soporte que previene la corrupción y las faltas a la verdad, causantes de descalabros financieros que han originado caídas de imperios, incertidumbre en las institucionalidades y desestabilización de la economía
Representación en los estándares internacionales de información financiera
Authors: Jiménez Aguirre Rubiela , Vargas Carlos Mario
Published: March 2020

Son diferentes las perspectivas que en contabilidad han abordado su representación, de ahí que ésta empiece a ser matizada por aspectos subjetivos, objetivos, variables culturales, el lenguaje, entre otros. De otra parte se plantea que la representación encuentra sustento en el principio de “imagen fiel” desde donde se infiere variadas interpretaciones relacionadas con el problema de la verdad, la objetividad y la fidelidad en contabilidad; de tales eventos la representación en contabilidad puede significar diferentes formas de aprehensión de los objetos dados allí afuera, cuestiones que desde el presente artículo se abordarán dando cuenta del debate entre conocimiento, realismo y la verdad en Contabilidad
Los retos de la contabilidad. Una visión desde los avances de la teoría contable
Authors: Viloria Ortega Norka
Published: March 2020

El énfasis de las investigaciones académicas contables relacionadas con lo económico y lo administrativo, derivaron en perspectivas normativistas de la contabilidad, enfocadas hacia la práctica profesional, lo que provocó reacciones sobre la cientificidad de la contabilidad. Los investigadores han propuesto la teoría crítica y la crítica interpretativa como formas alternativas al enfoque investigativo en prácticas contables. Aunque la disciplina enfrenta, en la actualidad, diversos retos, este artículo, desde la revisión documental, enfatizará en dos: los métodos alternativos de investigación contable y el equilibrio entre la investigación académica, la profesional y el ejercicio de la contaduría pública. Se concluye que, indudablemente, se requiere de una investigación científica (generadora de teorías y soluciones) que sustente un cuerpo normativo coherente y estable (investigación en práctica profesional) y, a un ejercicio profesional con ética. Esta interrelación apoyará el incremento al acervo científico de la contabilidad pero, también, coadyuvará a la formación de profesionales que contribuyan a la transparencia y a la confianza en las transacciones.Palabras clave: Contabilidad, Teoría crítica, Teoría crítica – interpretativa.
La contabilidad gubernamental y la rendición de cuentas del endeudamiento en el estado de Baja California Sur, México
Authors: Mancilla Rendón María Enriqueta , Plascencia Cuevas Tania Nadiezhda
Published: March 2020

Los cambios en la normatividad contable han implicado que la administración pública estatal emita información financiera sobre las obligaciones financieras. La normatividad contable, establece la obligación de preparar la información financiera sobre los pasivos gubernamentales, y se están plasmando esfuerzos para preparar dicha información financiera.Por la utilidad y la conveniencia de la información financiera, este trabajo está orientado a reflexionar sobre los aspectos que deben ser atendidos para revelar el instrumento de endeudamiento en el ámbito de la administración pública estatal.La deuda pública a corto plazo, es una fuente de financiamiento que puede ser necesaria para el desarrollo económico y social de una economía, sin embargo, a mediano y a largo plazo, puede tener consecuencias importantes y significativas, principalmente, porque esta herramienta es muy utilizada y este uso indiscriminado puede traer consigo severos problemas tanto de excesivo endeudamiento como de insolvencia.Por ello, la presente investigación plantea, efectuar una revisión de los mecanismos de endeudamiento estatales tanto bancarios como bursátiles, ya que, para conseguir el financiamiento requerido, los estados emiten diversos instrumentos financieros y, en muchas ocasiones, se suelen rebasar los límites de deuda establecidos por la ley.En el resultado del estudio se comprende que el mecanismo del endeudamiento está vinculado con la norma contable y legislativa y, aún, falta el compromiso de la autoridad para revelar los instrumentos financieros con los que se contraen las obligaciones financieras, con el fin de acotar límites de deuda.
La representación contable: una mirada desde la historia y la historiografía
Authors: Diossa Castro John Fernando
Published: March 2020

Este escrito pretende plantear algunas consideraciones que permitan una mirada distinta al concepto tradicional de la contabilidad. Se presenta entonces una reflexión que se sustenta en una analogía entre el qué hacer de la contabilidad la historia y la historiografía, en el entendido que son varias las aproximaciones conceptuales y metodológicas que se pueden evidenciar entre estas disciplinas de conocimiento.En consideración a esta propuesta, es de entender que la contabilidad a surtido su propio desarrollo histórico, a la vez, que en su desarrollo práctico como reconstructora de la realidad económica de las organizaciones pudiera cumplir algunos cánones propios de la historiografía.
Las reformas a la educación superior
Authors: Franco Ruiz Rafael
Published: March 2020

Es indispensable abordar el tema de las reformas a la educación y, especialmente, de la educación superior desde una perspectiva histórica que permita identificar los ejes temáticos de sus contenidos, no sólo a partir de las leyes y proyectos de ley que las instrumentalizan, sino incorporando todo el marco normativo que desarrolla reformas imperceptibles en la discusión pública y de gran impacto en términos funcionales, didácticos y pedagógicos.
Pensar el currículo: En la búsqueda de sentidos para la formación integral de contadores públicos
Authors: Duque Cruz Óscar Yamith , Pinzón Pinto Jorge Emiro
Published: March 2020

De acuerdo con la indagación realizada por el Observatorio Colombiano de Educación Contable, OCEC, alrededor de la revisión de las propuestas curriculares de 51 programas de Contaduría Pública y lo que expresan acerca de la Formación Integral, los autores presentan un panorama conceptual y normativo, acompañado de reflexiones sobre los caminos que pueden resultar pertinentes para orientar la educación de contadores públicos desde esta perspectiva. La Formación Integral de los contadores, no es tarea fácil, pues se requiere de propiciar rupturas importantes que permitan ir desarrollando transformaciones en la Educación Contable, ya que se visibilizan resistencias en sus principales actores.
La formación del Contador Público. Una revisión desde los objetos
Authors: Zamora Alejo Luis German
Published: March 2020

La reflexión en torno de los desarrollos científicos y la formación del conocimiento a través de la academia, ha dejado serios indicios de su impacto transformador de la realidad; la sociedad avanza a velocida-des más vertiginosas que el conocimiento mismo, situación a la que no escapa el conocimiento contable, que es impartido en las instituciones educativas, sólo a través de la formación para el trabajo, fun-dado en la vocación para el registro, con criterios y conceptos terminados desde la regulación contable local o internacional, para un solo modelo o sistema sin más opciones y no formado para la reflexión del conocimiento ni del avance de éste.Por tanto, se estructura una propuesta académica que refleje un plan de forma-ción para el Contador Público, determina-do para una sociedad global, desde una concepción epistemológica del ser de la contabilidad, donde se privilegia la estruc-tura desde los objetos de conocimiento, de estudio y de aprendizaje en contabilidad, en procura de formar un Contador Público que se apropie de la problemática del co-nocimiento científico y genere propuestas para el avance en la solución de necesi-dades de la sociedad global.
Crisis and Risk Communication Scholarship of the Future: Reflections on Research Gaps
Authors: Liy Brooke , Viens Jeannette
Published: March 2020

Risk and crisis communication is a vibrant and growing area of research and practice. As we head into the third year of publishing the first journal dedicated to crisis and risk communication, the editor and editorial assistant pose some especially promising areas for future research. In this essay, we also introduce the articles published in this journal, including how they meet promising research gaps to fill.
Mortality Reporting and Rumor Generation: An Assessment of Crisis and Emergency Risk Communication following Hurricane María in Puerto Rico
Authors: Andrade Elizabeth , Barrett Nicole , Edberg Mark , Rivera Maria , Latinovic Ljubica , Seeger Matthew , Goldman-Hawes Ann , Santos-Burgoa Carlos
Published: March 2020

This study assessed the Government of Puerto Rico’s crisis and emergency risk communications following Hurricane María and the post-disaster information environment to identify factors that may have contributed to negative public perceptions of mortality reports. Data included Government of Puerto Rico press releases, press conference audio recordings and Facebook Live transmissions, digital media news and social media commentary, and interviews with Government of Puerto Rico personnel and community stakeholders. Study findings indicate that inadequate crisis communication planning and training, coupled with information gaps and inconsistencies, contributed to rumors around the issue of mortality. As a consequence, the Government of Puerto Rico lost the ability to effectively manage messaging, thus decreasing their credibility, perceived transparency, and public trust. Recommendations regarding future preparedness activities and research are offered.
Balancing Transparency and Privacy in a University Sexual Misconduct Case: A Legal Public Relations Case Study
Authors: Woods Chelsea , Veil Shari
Published: March 2020

In 2016, the University of Kentucky became embroiled in an open records debate with its student newspaper, The Kentucky Kernel. Following a professor’s resignation amid a sexual misconduct investigation, the Kernel asked for records pertaining to the case. The University refused, claiming the information would violate survivors’ privacy. The decision sparked public backlash, forcing the University to combat accusations that it was prioritizing reputation over student safety. This case study provides insight into the crisis management process by exploring how key actors in the case made decisions. Drawing from theoretical perspectives including stakeholder theory and the ethics of care and justice, this study explores the complexities of addressing incongruent stakeholder perspectives and balancing stakeholder interests, along with offering implications for public relations practitioners.
Pembuatan Karbon Aktif Dari Cangkang Kelapa Sawit Dengan Variasi Waktu Aktivasi
Authors: Wahyuni Indah , Fathoni Rif'an
Published: March 2020

Cangkang kelapa sawit merupakan salah satu limbah padat dari komoditi perkebunan kelapa sawit. Salah satu produk yang dapat dibuat dari limbah cangkang kelapa sawit adalah karbon aktif yang bernilai ekonomis dan ramah lingkungan. Tujuan dalam penelitian ini yaitu untuk mengetahui Penelitian ini dillakukan untuk mengetahui pengaruh variabel waktu aktivasi terhadap analisa kadar air, zat mudah menguap, dan kadar abu pada karbon aktif. Pada penelitian ini digunakan variabel waktu aktivasi 2 jam dan 4 jam serta menggunakan NaOH 1 N. Hasil dari penelitian ini didapatkan kadar air sebesar 2,92%, Kadar Abu 1% dan  Hasil penelitian ini berupa karbon aktif yang memiliki kadar 2,92%, kadar abu 1%dan zat mudah menguap 3% pada saat watu aktivasi 2 jam. Didapatkan hasil analisa kadar air sebesar 4,3%, kadar abu 3 % dan zat mudah menguap 9% pada saat waktu aktivasi 4 jam.
Pembentukan Sahabat 5 G (Galakan Gizi Gapai Generasi Golden) Pada Remaja Di SMP Pangudi Luhur Kalibawang Kulonprogo
Authors: Krisnanto Paulinus Deny , Nekada Cornelia Dede Yoshima
Published: March 2020

Remaja merupakan transisi dari masa kanak- kanak ke masa dewasa yang ditandai sejumlah perubahan biologis, kognitif dan emosional.Perubahan biologis yaitu pertambahan tinggi badan, perubahan hormonal dan kematangan seksual. Dukuh Boro memiliki sekolah setingkat sekolah menengah pertama yakni SMP Pangudi Luhur 1 Kalibawang yang berdiri sejak tahun 1955. SMP Pangudi Luhur 1 Kalibawang merupakan satu kompleks dengan panti asuhan Santa Maria.Kondisi perekonomian dan pola hidup sederhana menyebabkan para remaja ini tidak terlalu memperhatikan kondisi kesehatan dan gizi. Metode : Pelatihan dan pendampingan pembentukan Sahabat 5G (Galakkan Gizi Gapai Generasi Golden)  yang meliputi kesehatan tentang gizi,  kesehatan reproduksi, serta pelatihan dan pendampingan pembentukan Posyandu Remaja di SMP Pangudi Luhur 1 Kalibawang yang dilakukan pada bulan  Juni 2019. Hasil: Tingkat pengetahuan remaja tentang kesehatan reproduksi mengalami  peningkatan dari  skor 56, 6 menjadi 84, 7. Sedangkan Tingkat pengetahuan tentang gizi seimbang  didapatkan nilai 47, 5 menjadi 82,6. Terbentuknya 20 remaja SMP PL Kalibawang Kulonprogo menjadi Sahabat 5 G. Kesimpulan: Pendidikan kesehatan dapat meningkatkan pengetahuan dan telah terbentuknya Sahabat 5 G.
Pendampingan Lansia Dengan Dimensia Di Kelurahan Pocanan RW II Kota Kediri
Authors: Peristiowati Yuly , Efendy Muhamad As’ad , Nurwijayanti Nurwijayanti
Published: March 2020

Lanjut usia (Lansia) adalah kelompok penduduk yang berumur 60 tahun atau lebih saat ini di seluruh dunia di perkirakan mencapai 500 juta dan diperkirakan pada tahun 2025 akan mencapai 1,2 miliyar. Kepikunan (demensia) merupakan fenomena yang sering terjadi pada lansia, yang ditandai dengan gejala-gejala yang menunjukkan terganggunya fungsi-fungsi memori (daya ingat), berbahasa, berpikir dan berperilaku. Prevalensi demensia diperkirakan 15% dari populasi usia lanjut Dimensia pada lansia sangatlah berpengaruh pada kehidupan sehari hari dan keluarga. Dimensia jika tidak di cegah sejak dini dapat membuat lansia menjalani hidup yang tidak optimal dan produktifitasnya menurun   Kegiatan  pengabdian  ini diawali  kegiatan  survey  di  Kelurahan Pocanan Kota Kediri untuk mengidentifikasi lansia yang mengalami  dimensia.   Selanjutkan dilakukan kegiatan pendampingan pada lansia yang mengalami dimensia. Dari hasil survey awal dengan menggunakan metode Mini Mental State Examination (MMSE)  teridentifikasi 11 lansia tidak mengalami gangguan kognitif, 5 lansia mengalami gangguan kognitif sedang dan 8 lansia mengalami gangguan kognitif berat.  Selanjutnya di lakukan pendampingan pala lansia yang mengalami gangguan kognitif sedang dan berat  dengan di lakukan beberapa intervensi diantaranya melatih ketajaman otak dengan permainan yang bisa mengasah otak, seperti puzzle, catur,  senam otak dan ceki card. Hasil yang didapatkan dari kegiatan pengabmas ini lansia mempunyai kegiataan yang mendukung penurunan kognitif sehingga dapat menurunkan kondisi dimensia. Setelah pendampingan selama 2 minggu ini diharapkan lansia dapat melakukan dengan mandiri kegiatan-kegiatan untuk mengurangi dimensia yang dialaminya.
Penyegaran Kader Kesehatan Jiwa Mengenai Deteksi Dini Gangguan Jiwa dan Cara Merawat Penderita Gangguan Jiwa
Authors: Kusumawaty Ira , Yunike Yunike , Pastari Marta
Published: March 2020

Kader kesehatan jiwa memiliki keterjangkauan terdekat dengan masyarakat dalam membantu meningkatkan kesehatan jiwanya. Namun demikian, fakta memperlihatkan masih minimnya pemahaman kader kesehatan jiwa mengenai deteksi dini gangguan jiwa serta cara merawat penderita gangguan jiwa.Tujuan kegiatan ini adalah untuk meningkatkan pemahaman dan kemampuannya dalam mendeteksi dini gangguan jiwa serta merawat penderita gangguan jiwa. Metoda yang digunakan adalah ceramah, diskusi, tanya jawab dan demonstrasi disertai penggunaan video, slide serta leaflet sebagai media penyegaran. Hasil kegiatan penyegaran memperlihatkan adanya peningkatan prosentase pemahaman kader dari 40% menjadi 75% dalam menjelaskan mengenai kesehatan jiwa, tanda dan gejala gangguan jiwa yang sering muncul. Peningkatan prosentase kemampuan kader tentang cara merawat penderita gangguan jiwa juga meningkat dari 25% menjadi 80%, yang diperlihatkan melalui demonstrasi. Kegiatan penyegaran kader dapat meningkatkan pemahaman tentang deteksi dini gangguan jiwa dan cara merawat penderita gangguan jiwa, sehingga diharapkan pemahamannya tersebut dapat meningkatkan kepeduliannya dalam membantu meningkatkan kesehatan jiwa masyarakat.
Pembinaan Pada Remaja Tentang Perilaku Berpacaran
Authors: Rachmah Siti , Kartiningrum Eka Diah , Anggreni Dhonna
Published: March 2020

Remaja merupakan kelompok usia yang rentan melakukan gaya berpacaran yang menjurus pada perilaku seks bebas sehingga menyebabkan terjadinya penyebaran penyakit menular seksual maupun kehamilan diluar nikah. Tujuan kegiatan pengabdian tim STIKes Majapahit adalah agar remaja di Mojokerto mempunyai pengetahuan yang baik tentang perilaku berpacaran serta memiliki motivasi yang positif dalam menghindari perilaku seks bebas. Kegiatan pengabdian dilaksanakan pada remaja SMA di wilayah Mojokerto yang berupa upaya pembinaan tentang perilaku berpacaran dan dampaknya, perilaku seks bebas dan dampaknya, serta upaya persuatif agar remaja memiliki motivasi yang tinggi untuk menghindari seks bebas selama berpacaran. Kegiatan pembinaan dilakukan dengan menggunakan metode ceramah, diskusi dan tanya jawab. Hasil kegiatan pembinaan didapatkan bahwa terjadi peningkatan pengetahuan remaja tentang perilaku berpacaran dan dampaknya, perilaku seks bebas dan dampaknya serta terjadi peningkatan motivasi remaja dalam menghindari seks bebas. Pengetahuan merupakan domain utama dalam perilaku yang memiliki pengaruh yang kuat terhadap terbentuknya perilaku maupun motivasi tertentu. Semakin tinggi pengetahuan seseorang tentang suatu perilaku, maka semakin tinggi motivasi seorang individu untuk melakukan sesuatu. Semakin baik pengetahuan remaja tentang perilaku berpacaran dan dampaknya, maupun tentang perilaku seks bebas maka semakin tinggi motivasi yang dimiliki remaja untuk menghindari seks bebas selama berpacaran.
Pendidikan Kesehatan Kehamilan Resiko Tinggi Di Desa Ringinpitu Kecamatan Plemahan
Authors: Jaya Susanti Tria , Dinastiti Vide Bahtera
Published: March 2020

Pengetahuan kader dan ibu hamil tentang kehamilan resiko memberikan kontribusi dalam pengawasan kehamilan ibu hamil resiko tinggi.  Pendampingan kader terhadap ibu hamil resti sangat dibutuhkan dalam mencegah terjadinya keterlambatan penanganan kesehatan oleh tenaga medis dan pendidikan kesehatan selama kehamilan pada ibu hamil resti sangat dibutuhkan untuk membantu ibu hamil memahami kondisi kehamilannya. Tujuan pengabdian ini adalah untuk memfasilitasi  mahasiswa  dalam memberikan edukasi dan meningkatkan pengetahuan  kader kesehatan dan ibu hamil resiko tinggi ibu tentang kehamilan resiko tinggi. Metode yang  diberikan menggunakan  media  LCD dan buku KIA. Hasil pengabdian didapatkan  pada  akhir pengabdian seluruh kader kesehatan dan ibu hamil resiko tinggi memiliki pengetahuan baik 100%. Peningkatan pengetahuan ini karena kader kesehatan dan ibu hamil resiko tinggi didampingi secara intensif oleh mahasiswa bidan dalam  memberikan  pendidikan kesehatan, kader kesehatan dan ibu hamil resiko tinggi lebih fokus pada saat edukasi dan dapat menemukan solusi masalah kehamilan resiko tinggi.