bluuebunny/crossref_metadata_2025 huggingface dataset:
Efecto del sustrato como donante de electrones durante la reducción microbiana de sulfato y sus posibles aplicaciones en el tratamiento biológico de drenaje ácido de minas
Authors: Andrade Virginia , Ochoa-Herrera Valeria de Lourdes
Published: January 2016

La descarga no controlada de los drenajes ácidos de mina (DAM) caracterizados por presentar elevadas concentraciones de metales disueltos, iones sulfato y pH ácido amenaza la calidad de los cuerpos de agua cercanos a las zonas mineras alrededor del mundo. Tecnologías basadas en la precipitación de metales en forma de sulfuros metálicos, catalizada por las bacterias sulfato reductoras encargadas de la producción desasimilatoria de sulfuros constituyen un importante método de remediación de los DAM. En este trabajo de investigación se evaluó la eficiencia de diferentes sustratos tales como acetato, lactato, etanol y peptona como donadores de electrones durante la sulfato reducción microbiana. Diferentes inóculos microbianos y sus posibles aplicaciones en el tratamiento biológico de los DAM fueron estudiados en experimentos batch. La mayor eficiencia de producción de sulfuro catalizada por las bacterias sulfato reductoras fue alcanzada empleando 2.5 g DQO-acetato L-1 como donador de electrones, 4000 mg SO42− L−1 como aceptor de electrones y los sedimentos de una laguna artificial como inóculo bacteriano. La producción final acumulada de sulfuro fue 463 mg S2- L-1, mientras que la actividad máxima específica de producción de sulfuro fue 9 mg S2- g acetato-1 d-1 y la actividad máxima específica de reducción de sulfato fue 52 mg SO42− g acetato−1 d−1. El efecto de la concentración de sustrato también fue evaluado, un incremento de 10X en la concentración del donador de electrones resultó en una inhibición por sustrato disminuyendo significativamente la actividad biogénica de generación de sulfuro. Los resultados de este estudio indican que acetato fue un sustrato muy eficiente durante la sulfato reducción microbiana con un gran potencial de aplicación en la remediación de los DAM. Más aún, el empleo de acetato como donador de electrones favoreció la actividad sulfato reductora a través de la inhibición de la actividad metanogénica de los microorganismos presentes en los inóculos microbianos evaluados.
Análisis de los datos horarios de radiación solar y abundancia de ozono del Distrito Metropolitano de Quito del 2007 al 2012
Authors: Cazorla María del Carmen
Published: January 2016

En este trabajo se presenta un análisis de los datos horarios de radiación solar y de concentraciones de ozono a nivel de la superficie en el norte y sur de Quito del 2007 al 2012. Los datos fueron obtenidos de los archivos públicos de la red de monitoreo del aire de Quito.En este estudio se elaboró perfiles diurnos mensuales de la radiación solar y el ozono en ambas regiones. Se encontró una dispersión muy marcada, sobre todo en el juego de datos de radiación solar. La región norte es, en general, más soleada que la sur. Esta última, sin embargo, presenta concentraciones de ozono más elevadas, revelando diferencias importantes en la calidad y abundancia de sus precursores. Los meses del verano presentan las mayores concentraciones de ozono, correlacionándose directamente con los niveles de radiación solar. Las concentraciones de ozono en horas de luz del día en el sur de la ciudad pueden llegar a ser hasta cuatro veces mayores que en el norte. En horas de la noche, en la región sur, se identificó concentraciones de ozono tan altas como valores diurnos en los meses del verano, debido a un posible atrapamiento del ozono de la capa residual en la capa límite nocturna. Los resultados encontrados sugieren posibles experimentos atmosféricos futuros que podrían diseñarse para probar las hipótesis propuestas.
Implementación de una red neuronal de convolución para el reconocimiento de poses en imágenes de rostros
Authors: Méndez Paul , Ibarra Julio
Published: January 2016

Las redes neuronales de convolution pertenecen a un conjunto de técnicas agrupadas bajo el aprendizaje profundo, una rama del aprendizaje automático que ha probado ser exitosa en los últimos años en tareas de reconocimiento de imágenes y grabaciones de voz. El presente trabajo explora la utilización de las redes neuronales de convolución en el reconocimiento de imágenes de poses horizontales fuera del plano de rostros. Se propone una implementación basada en las bilbiotecas de código abierto OpenCV para la clasificación de imágenes de rostros humanos dentro de 7 poses predeterminadas y se presenta en detalle la arquitectura de la red y la estrategia de aprendizaje.La implementación entrenada con conjuntos de 2600 imágenes de cuatro tamaños: 33 × 33, 41 × 41, 65 × 65 y 81 × 81, alcanza una tasa de aciertos promedio del 85% superior a la obtenida con el algoritmo de Rostros Propios cercana al 78%, con un tiempo de ejecución similar.
Ampliación de la distribución de Brycon dentex (Characiformes: Characidae) y Hamuelopsis elongatus (Perciformes: Heamulidae) en Ecuador
Authors: Valdiviezo Rivera Jonathan
Published: January 2016

Los peces Brycon dentex y Hamuelopsis elongatus fueron colectados por primera vez en la zona ictiohidrográfica de Santiago-Cayapas, en los ríos Mira y Camumbi, cuenca fluvial del río Mira, parroquia Tobar Donoso, provincia del Carchi, Ecuador. Los registros previos de estas especies venían de las zonas ictiohidrográficas Esmeraldas e Intermareal, respectivamente.
Diseño y Construcción de un Convertidor Boost de Pequeña Potencia, con PropósitosEducativos y de Investigación
Authors: D’Alessio L. A. , González L. G. , Cáceres R. O.
Published: January 2016

Este articulo presenta el diseño y construcción de un convertidor DC-DC boost o elevador de tensión, para una potencia nominal de 200 W, con una tensión de entrada de 100 V y una tensión de salida de 200 V, basándose previamente en un análisis teórico del mismo para así diseñar y determinar todos los componentes asociados a dicho convertidor. En este artículo se utiliza el control por retroalimentación de voltaje con un controlador PI, sintonizado mediante la asignación de polos, además de un modulador PWM (Pulse Width Modulation) para la conmutación del IGBT (Insulated Gate Bipolar Transistor). El desempeño del convertidor y del sistema de control ante cambios de tipo escalón en el voltaje de entrada y resistencia carga, es verificado a través de simulación computational y luego comprobado mediante pruebas experimentales utilizando un microcontrolador PIC16F877.
Un análisis de decisión multicriterio (MCDA) para selección de materiales de una aplicación magnética
Authors: Martínez Javier
Published: January 2016

La elección de los materiales para la fabricación de un producto es importante. Una selección inadecuada puede afectar negativamente a la productividad, la rentabilidad y desprestigiar la reputación de una empresa o gobierno debido a las crecientes demandas de responsabilidad al productor.Ecuador está llevando a cabo la implementación cocinas de inducción por el “plan de cocción eficiente.” Para hacer la selección de los materiales para los utensilios de cocina de inducción, se debe tener en cuenta la interacción entre los requisitos de diseño, material y procesamiento.Esta investigación muestra resultados sobre la selección de materiales para cocinas de inducción, que tiene en cuenta la interacción entre los requisitos de diseño, materiales y transformación de los productos. Se ha identificado las propiedades físicas, así como, las restricciones sobre el costo de la salud, la apariencia, el material y el procesamiento. Finalmente, se ha estudiado la posibilidad de adaptar los procesos de fabricación de la industria en el Ecuador. Como resultado, se ha establecido los materiales candidatos que cumplen los requisitos anteriores.
Efecto del tiempo de secado y de distintos cortes de músculos de res en las características fisicoquímicas y sensoriales de carne seca (cecina)
Authors: Ramírez-Cárdenas Lucía
Published: January 2016

Pese al gran posicionamiento que tienen los productos cárnicos en el Ecuador, el Charqui (carne seca) es poco conocido y no existen productos conservados usando deshidratación osmótica (DO). La DO mejora las características organolépticas de la carne por lo que permite utilizar cortes de menor costo económico. El objetivo de este trabajo fue evaluar el efecto de diferentes tiempos de secado en tres tipos de músculo de res sobre las características fisicoquímicas (contenido de Humedad, Relación Humedad: Proteína MPR, y Actividad de Agua Aa) y organolépticas en la preparación de Charqui, previamente deshidratado mediante DO utilizando una solución hipertónica 60° Brix.La DO se consideró terminada para los tratamientos al alcanzar un contenido de Humedad de 55g/100g de producto. Para la etapa de secado se utilizó un diseño completamente al azar (DCA) con arreglo factorial 32, correspondiente a 2 factores (Tiempo: 4h, 5h, y 6h y tipo de músculo: Infraspinatus, Rectus femoris, Pectoralis profundus) a temperatura constante (68.5°C). Los tratamientos de 5 horas de secado para todos los músculos (T2, T5 y T8) presentaron los mejores resultados en la caracterización físico-química y al ser evaluados sensorialmente por 65 consumidores a través de una prueba de preferencia no presentaron diferencia significativa. Pectoralis profundus es un músculo con un valor en el mercado considerablemente menor a los dos anteriores, por lo que su utilización puede ser altamente recomendada en este tipo de productos.
Evaluación del nivel de estrés en leoncillos (Cebuella pygmaea) mediante la medición de cortisol en heces
Authors: Espinosa Mata Estefanía , De la Torre Stella , Arahana B. Venancio S. , Torres P. María de Lourdes
Published: January 2016

El leoncillo (Cebuella pygmaea), es la especie más pequeña de primate platirrino. Habita en bosques de la Amazonía alta en Colombia, Ecuador, Perú, Bolivia y Brasil. Aunque todas las especies de primates en el Ecuador están amenazadas por las actividades humanas, ésta es una de las más vulnerables, debido a la especificidad de su alimentación y hábitat. C. pygmaea actualmente ha sido incluida en la lista de especies vulnerables en el Ecuador. La alteración antropogénica de los hábitats es un factor de estrés para los leoncillos. En este contexto, los objetivos de esta investigación fueron establecer un protocolo para medir el cortisol en heces, como un indicador del nivel de estrés de los individuos, y realizar una comparación preliminar de los niveles de cortisol y estrés de tres poblaciones de leoncillos en la Amazonía ecuatoriana. Se analizaron 52 muestras provenientes de las poblaciones silvestres de Tiputini y San Pablo y de una población en cautiverio en Puyo. Las muestras analizadas tuvieron pesos secos entre 0.05 y 0.07 g. La validación biológica realizada con muestras de heces de un individuo en cuarentena, evidenció que los niveles de cortisol fueron más elevados en los días más próximos a su muerte. Los resultados preliminares sugieren que la población en cautiverio de Puyo tiene niveles de estrés significativamente más altos que los de las poblaciones silvestres. Estos resultados deben ser confirmados analizando un mayor número de muestras de las que se tenga información completa sobre la hora de deposición y sobre los individuos de los que se tomaron las muestras.
Aferição da Glicemia Capilar na clínica Odontológica: rastreamento casos de Diabete tipo II
Authors: Ramos Ruth Tramontani , Carvalho Camila Da Roza Deseta , Eberienos Isabel Castro Serra , Azevedo Nathália Manhães M , Pereira Mariane Calderini
Published: January 2016

Estimativas mostram que, no ano de 2025, a população brasileira atingirá 228 milhões de habitantes. A Diabete tipo 2 foi a terceira causa de morte no Brasil e a primeira causa de morte entre os 40 e 49 anos (Censo 2010). Em 2025, serão 11 milhões de diabéticos no país, representando um aumento de mais de 100% em relação aos 5 milhões do ano 2000. Este trabalho propõe o rastreamento de casos suspeitos através do teste de aferição da glicemia capilar pós-prandial. Avaliamos 69 mulheres e 34 homens, um percentual de 8% de casos suspeitos os quais apresentaram glicemia capilar média pós-prandial além de duas horas de 232,75mg/dl e a máxima de 412mg/dl em concordância com o Ministério da Saúde.
Influência da composição dos gases durante a modificação da superfície por plasma na adesão de células primárias da polpa dental.
Authors: Coelho Keylla Dayanne , Vitoriano Jussier Oliveira , Silva José Sandro Pereira da , Rocha Hugo Alexandre Oliveira , Queiroz Moacir Fernandes , Alves Junior Clodomiro
Published: January 2016

Amostras de titânio foram nitretadas por plasma usando duas composições gasosas: 80%H2-20%N2 e 20%H2-80%N2 e as propriedades físicas químicas desse tratamento foram estudas, bem como sua resposta biológica quando submetidas à cultura de células primárias da polpa dentária. Análise por difração de raios X indicam a formação de TiN nas duas amostras nitretadas ao contrário da superfície não nitretada que continha apenas a fase Ti-?. Verificaram-se modificações na dureza, topografia e molhabilidade dessas amostras quando comparadas às amostras não nitretadas. A adesão celular nessas amostras indica que o tratamento aumenta seu valor sendo superior para amostras tratadas em maior concentração de hidrogênio.
Prevalência de fissuras labiopalatinas em um hospital de referência do nordeste do Brasil
Authors: Rebouças Pedro Diniz , Moreira Madiana Magalhães , Chagas Maria Lúcia Bomfim , Cunha Filho José Ferreira da
Published: January 2016

O propósito deste trabalho foi verificar a ocorrência de fissuras labiopalatais em pacientes atendidos no Hospital Infantil Albert Sabin (HIAS) em 15 anos. Foram analisados dados quanto ao sexo e tipo de fissura verificando-se que 50,38% dos pacientes eram do sexo masculino e que 80% dos casos apresentaram fissura transforame. Relacionando as variáveis, é notória a prevalência do sexo feminino nas fissuras pós-forame (62%) e fissuras pré-forame unilateral direita (87,5%). Confirmando relatos da literatura, houve uma leve predileção pelo sexo masculino, a fissura transforame foi a mais prevalente e o lado esquerdo foi o mais acometido. Os pacientes fissurados necessitam de um uma equipe multi e interdisciplinar no diagnóstico, planejamento e preservação do caso.
A importância dos arcos dentários na identificação humana
Authors: Figueira Junior Enio , Moura Luiz Cláudio Luna de , Moura Luiz Cláudio Luna de
Published: January 2016

O trabalho objetiva analisar e discutir a importância da Odontologia na identificação humana através dos arcos dentários. Além do aspecto preventivo e o curativo, o aspecto legal procura normatizar o próprio exercício da profissão nos seus vários ângulos, no diagnóstico de danos com vistas ao seu ressarcimento ou, mais especificamente, a própria identificação de indivíduos. O aspecto pericial se desdobra em diversas espécies de exames possíveis tendo como base a cavidade oral, desde o exame direto de um arco dentário até a pesquisa de DNA das amostras colhidas nessa cavidade natural, mesmo as marcas de mordida, ocorridas em áreas da superfície corpórea, trazem detalhes dos arcos que a provocaram, contribuindo no processo de identificação.
Câncer de boca: avaliação do conhecimento e conduta dos dentistas na atenção primária à saúde.
Authors: Andrade Silmara Nunes , Muniz Luciana Vieira , Soares João Marcos Arantes , Chaves Aline Lauda Freitas , Ribeiro Rosy Iara Maciel de A.
Published: January 2016

O câncer de boca representa um problema de saúde pública devido aos diagnósticos tardios e das taxas de morbimortalidade. Esse estudo avaliou o nível de conhecimento dos odontólogos (23) da atenção primária da rede pública de Divinópolis (MG) sobre o câncer bucal. Empregou-se questionário estruturado e os dados obtidos demonstraram que 39,1% dos entrevistados não sabiam qual o tipo mais comum de câncer de boca; 35% avaliaram seu nível de conhecimento como bom ou ótimo. Fatores de risco apontados: uso do tabaco, antecedentes familiares, uso do álcool e exposição solar. Apenas 13% receberam treinamento para o exame de câncer bucal na graduação. Esses achados reforçam a necessidade de abordagem do tema no período de formação acadêmica e de educação continuada.
Atividades lúdicas na odontopediatria: uma breve revisão da literatura
Authors: Oliveira Julisse Carla Cunha
Published: January 2016

O objetivo deste artigo é realizar uma revisão de literatura sobre a importância do lúdico como ferramenta facilitadora na práxis do atendimento odontopediátrico. A atividade lúdica é um mecanismo imprescindível a ser utilizado pelo especialista. Através desse mecanismo, torna-se possível a criação de um vínculo afetivo entre o odontopediatra e o paciente infantil, viabilizando a adesão da criança ao tratamento odontológico.
Influência da fotopolimerização e termociclagem na adesão de compósitos ortodonticos
Authors: Moraes João Carlos Silos , Sostena Michela Melissa Duarte Seixas , Santos Alailson Domingos , Barbosa José Carlos , Yukimitu Keizo
Published: January 2016

Neste trabalho avaliou-se a influência de choques térmicos e fatores relacionados à fotopolimerização na adesão de acessórios ortodônticos ao dente. Para tanto, foram utilizados três compósitos adesivos comerciais. Foram utilizadas duas fontes de luz LED para polimerização dos compósitos com diferentes tempos de exposição à irradiação. As amostras foram divididas em dois grupos, sendo um deles sujeito à termociclagem. A adesão dos compósitos foi avaliada através da resistência ao cisalhamento. Entre os compósitos estudados, Fill Magic e transbond mostraram o mais baixo e a mais alta resistência ao cisalhamento, respectivamente. A fonte de luz com maior densidade de potência promoveu a maior resistência ao cisalhamento. A resistência ao cisalhamento dos compósitos Fill Magic e Ortho Lite foi influenciada pela termociclagem.
Dentistas para lá de especiais
Authors: Assis Cintia De
Published: January 2016

Paciente diferenciado requer atendimento diferenciado. Com esta filosofia, os profissionais da área de Odontologia voltados ao atendimento de pacientes portadores de necessidades especiais conseguem prestar um atendimento qualificado e humanizado para uma parte da população que cresce a cada ano. A Organização Mundial da Saúde (2011) estima que mais de um bilhão de pessoas em todo o mundo apresenta alguma deficiência e que mais de 50% não recebem assistência odontológica
Álgebra de mapas aplicado na determinação das ocupações irregulares e o risco ambiental em Catolé do Rocha-PB
Authors: Menezes Júnior J. C. , Almeida J. S. , Melo W. F. , Andrade A. B. A. , Pereira A. W. R.
Published: January 2016

Resumo: O processo de crescimento desordenado e sem planejamento das cidades trouxe consequências desastrosas sobre o espaço urbano e a qualidade de vida da população, além de provocar profundas modificações no meio ambiente, contribuindo para geração de áreas vulneráveis. Dessa forma, o trabalho teve como objetivo avaliar o uso e ocupação do solo no meio urbano quanto a geração de riscos, adotando-se o munícipio de Catolé do Rocha-PB, como estudo de caso. Dentre os procedimentos metodológicos, partiu-se de revisão bibliográfica, consulta documental a fontes e dados oficiais, emprego de imagens de satélite, com aferição de informações em campo do uso e ocupação do solo, além de dados pluviométricos para avaliação dos territórios de risco. Constatou-se que a expansão urbana foi direcionada para área de manancial, assim como no sentido do Riacho Agon, desmatando parte da mata ciliar, contribuindo para a construção do risco. Tais problemas socioambientais só serão solucionados por intermédio de conscientização ambiental e adoção de uma política habitacional criteriosa.

Algebra maps used in determining the irregular occupations and environmental risk in Catolé do Rocha-PB

Abstract: The process of uncontrolled and unplanned growth of cities has brought disastrous consequences on the urban space and the population's quality of life, besides causing profound changes in the environment, contributing to generation of vulnerable áreas. Thus, the study aimed to evaluate the use and occupation of land in urban areas as the generation of risk, adopting the municipality of Catolé do Rocha-PB, as a case study. Among the methodological procedures, broke up the literature review, document refers to official sources and data, satellite images employment, with scouting information on the use and occupation field, and rainfall data to assess the risk territories. It was found that urban expansion was directed to source area, as well as towards Riacho Agon, clearing of the riparian forest, contributing to the construction risk. Such environmental problems will only be solved through environmental awareness and adoption of a careful housing policy.
Embarazo ectópico ovárico: reporte de caso y revisión de la literatura
Authors: Gómez-Rey Fabio Aníbal , Trejos-Ramírez Carlos Andrés
Published: January 2016

Objetivo: reportar un caso de embarazo ectópico ovárico y realizar una revisión de la literatura acerca del diagnóstico y su tratamiento.

Materiales y métodos: se reporta el caso de un embarazo ectópico ovárico en una paciente usuaria de dispositivo intrauterino (DIU) de cobre. Fue tratado por laparoscopia, en una institución general privada de tercer nivel de complejidad. Se realiza búsqueda de la información objeto de la revisión en las bases de datos PubMed, Ovid, ScienceDirect y Lilacs, mediante terminología MeSH: “pregnancy, ectopic”; “pregnancy, ovarian”; “pregnancy complications”. Se buscaron reportes y series de caso y artículos de revisión.

Resultados: se encontraron 23 referencias bibliográficas de las cuales 1 es un capítulo de libro, 9 son revisiones de tema y 13 son reportes o series de casos. Para el diagnóstico se requiere un alto grado de sospecha clínica, medición de la subunidad beta de la hormona gonadotropina coriónica humana (B-HCG) y ecografía obstétrica transvaginal realizada por un operador experimentado. El tratamiento generalmente es quirúrgico, con enfoque por vía laparoscópica o laparotomía exploratoria de acuerdo con la experiencia y el entrenamiento del cirujano tratante. No hay evidencia que respalde el uso de metrotexate en esta condición.

Conclusión: el embarazo ectópico ovárico es un cuadro clínico de presentación muy poco frecuente, el ultrasonido tiene utilidad limitada y el tratamiento quirúrgico con resección en cuña o la ooforectomía es el más utilizado.
CONFLITOS SOCIOAMBIENTAIS NO CONTEXTO DESENVOLVIMENTISTA DA AMAZÔNIA BRASILEIRA: PROTEÇÃO DE DIREITOS DE COMUNIDADES QUILOMBOLAS NO MARANHÃO FRENTE À DUPLICAÇÃO DA ESTRADA DE FERRO CARAJÁS
Authors: Bruzaca Ruan Didier , Sousa Mônica Teresa Costa
Published: January 2016

O presente artigo científico pretende analisar as consequências do modelo de desenvolvimento adotado na região amazônica, tomando como exemplo o empreendimento da duplicação da Estrada de Ferro Carajás, que afeta os estados do Maranhão e Pará. Para tal, inicia-se com a análise dos aspectos históricos da exploração na referida região para, em seguida, dar ênfase à problemática envolvendo a implementação do Programa Grande Carajás e, especificamente, da ferrovia Estrada de Ferro Carajás. Não obstante os conflitos socioambientais ocasionados pelo projeto original, atualmente procede-se à duplicação da ferrovia, sendo necessário analisar suas características e ilegalidades no licenciamento ambiental. Com isso, dar-se-á enfoque aos casos das comunidades quilombolas Monge Belo e Santa Rosa dos Pretos, Itapecuru-MA, examinando as respostas jurídicas das instituições do sistema de justiça envolvidas. Neste sentido, dar-se-á ênfase às atuações da Defensoria Pública da União, do Ministério Público da União, da Justiça Federal e à militância da advocacia popular.
Study on the Visual Quantification Control of Spatial Scale in Garden Landscape
Authors: Liu Xiang
Published: January 2016

From the  most   basic visual  physiological  characteristics among of  the decisive factors of  spatial scale , the control  of  stadia and visual  angle on the garden space distribution  and the  common   quantification control  laws    on spatial  scale  were  analyzed and summarized.
The Discussion on Fire problems of large urban complexes and Countermeasures
Authors: Gu Xiaochu
Published: January 2016

The fire danger in large urban complexes and fire problems for design review and daily supervision to bring proposed targeted countermeasures for future large-scale urban complex design review and supervision to provide an effective solution methods and measures.
The State and the Arts of Research on Foundation Buried Depth Effect on Building Structure
Authors: Li Liang , Du Xiuli , Li Liyun
Published: January 2016

The state and the arts of research on foundation buried depth effect on building structures are reviewed and summarized in detail from such aspects as static response property and dynamic response property, and a brief discussion is carried out on the future developments and studies. Different scholars have conducted research for this aspect of the issue; the conclusions vary because of differences in the conditions of the upper structure stiffness. Superstructure should consider different stiffness conditions a lot of numerical calculations, foundation depth summary obtained reaction influence on the dynamic characteristics and dynamic soil structure interaction system of law.
An Overview of Intelligent Building Systems and Construction Debugging Techniques
Authors: Liu Hualiang
Published: January 2016

The implementation of the intelligent building of the general contractor in charge of the project construction drawings installation and testing design, equipment, materials, supplies and transportation, pipeline construction, equipment, system debugging through the acceptance of the relevant opening and administration until delivery. Composition and engineering techniques. This paper describes the architecture of intelligent systems and concluded that the implementation of intelligent building elements
The Study on Structural Design of Buildings on the Slope
Authors: Wu Shuai , Tan Fang
Published: January 2016

The current code for structures mainly focuses on the flat ground buildings, neglecting the particularity of the structure on the slope due to the lack of targeted control indicators and guidance. Several problems that require special considerations in design and some reference solutions were proposed from three aspects, including seismic design, foundation design and supporting structure design.
Analysis on Electrical Automation Systems in Architectural Engineering
Authors: Yuan Xudi
Published: January 2016

With the advancement of economic and science and technology, electrical automation has been widely used in modern construction projects. Describes the advantages of electrical automation system, analyze the composition and function of the electrical engineering building automation system implementation. Finally, focus on the electric automation system in the building project.
A Discussion on the Building’s Exterior Wall Insulation Technology and Energy-saving Materials
Authors: Zhou Haojiang
Published: January 2016

Hereby discussed on the most commonly used building’s exterior insulation technology and energy-saving materials. Promote positive building’s exterior wall technology, be sure to strengthen the development and utilization of new energy-saving materials, so that the EEB (Energy Efficiency Building) get implemented.
Analysis on the Formation Reasons for Traditional Urban Building Styles in Dubai
Authors: Zhang Nini , Niu Yujia
Published: January 2016

The paper indicates the traditional buildings in Dubai, analyzes the influential factors of the traditional urban building styles in Dubai from the local policies, natural environment, and religious culture, and indicates the reasons for the architectural styles in Dubai, so as to pro-vide the reference experience for the building and exploration of modern buildings.
Analysis of Tall Buildings Settlement Observation Process and Data Processing and Forecast
Authors: Lv Yan , Zhu Yi
Published: January 2016

It is necessary to observe the deformation of buildings while they are constructed and utilized. Based on the practical requirements and combined with a real property, the thesis primarily discussed the processing researched for surveying of building settlement. Test and analysis of stability of the datum points. On the basis of the settlement difference calculated at intervals and the cumulative settlements, the curved p-t-s (pressure, time, settlement) diagram is plotted. For the buildings it is better with whole rigidity. By the analysis of settlement data, the mathematical model for the settlement, time and pressure is developed; some valuable results are obtained, which provide certain experiences for the practical projects.
Bacch. Fr. 63 M. – Commento
Authors: Tibiletti Antonio
Published: January 2016

This paper provides a commentary to Bacchylides’ fragmentum dubium 63 M. and off some further considerations about its interpretation. 1) The Muses, daughters of Mnemosyne, are the patrons of chant and present their sweet song to mankind. But few men have ever been gifted poetical knowledge, and the poet’s duty is to be their servant, herald and prophet: he must give their words voice and disclose, through Memory’s intervention, the past, present and future events. 2) Few other words are still readable: they seem to delineate a mythical conflict on horse or chariot. Which one?
Ofiary z ludzi w obrzędowości rzymskiej – mamuralia, sacra argeorum, saturnalia, compitalia
Authors: Kaczor Idaliana
Published: January 2016

Apotropaic behaviours in the Roman system of beliefs required the use of various forms of offerings in order to achieve the expected sacral goal. We may assume, that a full effectiveness of such actions was asserted only by human sacrifice. Along with the development of religious practices the Romans substituted human sacrifice however, in times of serious danger for the Roman community, they would reach for the early sacral experiences. In the system of Roman beliefs extremely important appeared to be the rituals at the turn of the year, which represented the periodic change of the tempus sacrum. Many of the rituals of the turn of the year played the role of lustrative rites, which were extended into practices of liberating the community from sacral miasma and received those rites which represented the destruction of cosmic order and its recovery to the state of primordial chaos. These types of ceremonies might have required a human sacrifice.
Obraz niedoli w pieśni weselnej, czyli epitalamia Drakoncjusza jako przykład jego nowatorstwa
Authors: Cichoń Natalia
Published: January 2016

In this paper I examine Dracontius’ distinctiveness from other Latin and Greek poets writing epithalamia. He is not just another author of original wedding songs but surprises in many ways and can be found unusual even exploring a genre that did not have one well-defined model. To prove his unconventionality and uniqueness I firstly give a detailed analysis of both wedding songs by Dracontius I demonstrate the poet’s dependence upon earlier literature, explain the metaphors he used and discuss his reinterpretations of different themes introduced already by the poets before him. Then I add all my conclusions concerning Dracontius’ originality in comparison with his predecessors.
„Metamorfozy albo Złoty Osioł” Apulejusza jako punkt wyjścia dla spektaklu „Metamorfozy” OPT „Gardzienice”
Authors: Kołdrzak Elżbieta
Published: January 2016

“Metamorphoses or The Golden As”s by Apuleius as a text involved with the theme of initiation and acquainting with mystery, in itself is a complex and multi-plotted research material. Similarly, the spectacle realised by the Theatrical Practices Centre “Gardzienice”, led by Włodzimierz Staniewski. The main issue discussed in this article is the concept of translating the narration of Apuleius’ novel into a theatrical text and defining it based on the cultural and existential meaning composing the meaning of “Gardzinice”’s spectacle for the dynamics and the directions of modern cultural discourse that from twenty years ago, as well as today’s. Metamorphosis as a study of pragmatic metaphysics, the confrontation of pride of modern reason with the European culture’s “archive,” in its expression not sentimental but full of irony towards the progressing deconstruction of the spiritual-symbolic sphere in contemporary narrations, are a still valid spectacle, becoming even more actual.
PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN
Authors: Putra Yuniarti Hidayah Suyoso
Published: January 2016

This paper describes accounting fraud in company. Previous researches indicate several factors driven accounting fraud such as opportunity, exposure, individual aspect, poor internal control, and ineffective employee’s placement and management model. Recurrence of accounting fraud is happened either because of well planned and perpetrators are forced to do it. However, diverse methods can be conducted to detect and prevent accounting fraud and is supported by high moral commitment and law enforcement.  Key Words: Kecurangan akuntansi, pendeteksian dan pencegahan.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Authors: Oktafia Yufenti
Published: January 2016

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.Keywords: corporate governance, discretionary accrual
KRITIK TERHADAP TEORI AKUNTANSI POSITIF
Authors: Salampessy Zulkarim
Published: January 2016

Theory is a set of principles of hypothesis, conceptual and pragmatic, which is connected to one another, forming a frame of reference for an area of knowledge. Accounting theory is defined as a logical reasoning in the form of a set of principles or the principles that (1) is a frame of reference to assess the accounting practices and (2) guidelines for the development of practices and procedures are new. normative accounting theory (prescription) is a statement or proposition that requires or require accountants in accounting practices. Positive accounting theory (description) aims to explain and predict accounting practice. Main problem is that current accounting practices and management attitudes towards such practices. Positive accounting theory realist ontology adopted a strong understanding and this determines epistemology and methodology. Methodologically, this is a positivist or modernism, it is committed to using methods of physics. As a result of this is rooted in empirical epistemology. Positive accounting theory bersandarkan utility maximization which has a central assumption of neo-classical ie, each individual has a goal to pursue personal interests. Thus there are several things that need to be done or that the theory should be developed to overcome the weakness of positive accounting theory. Not the goal to replace the existing positive theories, but to complement the existing deficiencies in order to improve the positive accounting theory in order to provide meaningful value. Proposed alternatives are: Integrated Utility, Value Free to Value Laden, S-Matrix Theory, Extention Maximation. Keywords: Theory of Accounting, Accounting Theory Normative, Positive accounting theory
FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
Authors: Lestari Yona Octiani
Published: January 2016

This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side (good), management earnings is ' legitimate' product, while on the other side (bad), earnings management is considered to be product from an ' immoral' and ' unethical’ action  There is  three motivations in  earnings  management,  that is capital market motivation that is accounting information by  financial analysis and investor  assisting  price of stocks, contract motivation relates to long-term debt, that is manager boosting up net profit to lessen possibility of natural company of default technical (Healy : 1985) and motivation of regulation happened because government obliges financial statement in the form of accountancy number finally also generates the problem of earnings management conducted by managemen, because from manager exploits weakness of accountancy using estimation of accrual and election of accountancy method. Earnings management represent an action of immoral. Although earnings management is made to Standard Accountancy, but it is meaningless of earnings management represent smart action to legitamate  of fraud.Keyword: Earnings Management, Manager Motivations , Ethical Behaviour
DAMPAK KEMAJUAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN
Authors: Meldona_nurlatifa@yahoo.co.uk Meldona
Published: January 2016

Information technology development has significantly changed the businesses. Various kinds of information systems which use information technology are Electronic Data Processing Systems (EDP), Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) and Accounting Information System (AIS). The development of information technology has also influenced management accounting dicipline as the producer of information for planning, controling and decision making. These influences, of course, has advantages and diadvantages for the companies. Keywords: information technology, management accounting,decision making.
TEORI AKUNTANSI MASA KINI
Authors: Paranoan Selmita
Published: January 2016

This paper presents the development of the scope of accounting theory because of the growing need for information which is presented in the financial statements. The specific objective of financial statements is to present the consolidated financial position, results of operations, and changes in financial position in accordance GAAP (General Accepted Accounting Principles). The definition of this accounting purposes have weaknesses or limitations.Critics of the limitations of conventional accounting that must be done parallelization with practices in the present economic institutions that continue to grow with various forms of economic transaction of business done. This paper discusses the five major developments in accounting theory scope of the present and future who attempt to address the above challenges, namely: Accounting for the public economy (accounting socioeconomic); Accounting for human resources (human resources accounting); Accounting for the cost of capital (accounting for the cost of capital); Report of financial forecasts (reporting of Financial forecasts); The trend towards multi-national accounting. This proves, that the accounting as a science must continue to conduct research and intensive studies to give birth to the theory of accounting in accordance with the needs of economic civilization of the present and future need.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Authors: Oktafia Yufenti
Published: January 2016

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.
PENGARUH KEBIJAKAN HUTANG DAN INVESTASI TERHADAP NILAI PERUSAHAAN
Authors: Siahaan Fadjar OP
Published: January 2016

The primary objective of this research is to analyze the effect of Debt to Equity Ratio (DER) and Investment Opportunity Set (IOS on firm value. The data was collected by using pooling method. Sixty-six firms in this research were chosen as a research sample. The statistical method used to test the hyphotesis were multiple regressions, t test, and F test. The empirical result shows that partially all independent (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) have positive significant effect on firm value. Simultaneously, all independent variable (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) significantly influenced the firm value. The other finding in this research indicates that IOS has the most significant effect on firm value, then followed by DER.
KAJIAN HASIL PENELITIAN EMPIRIS HUBUNGAN KINERJA KEUANGAN, STRATEGI INOVASI, BIAYA MODAL DAN KINERJA PASAR TERHADAP CORPORATE SOCIAL PERFORMANCE
Authors: Pujiningsih Sri
Published: January 2016

This article aims to review empirical research results of corporate social performance (CSP) themes. This article will discuss, firstly, the relationship of financial performance and CSP, the relationships of both are negative, positive and no correlation, based on difference theories. Secondly, the correlation of innovation strategy and CSP are explained by signaling theory. Thirdly, the correlation of cost of capital and CSP can be illuminated by good management theory. Fourth, correlation of market performance and CSP can be explained by signaling and good management theory. The advantages of this article can guide researchers to developed theoretical framework and hypothesis.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan CSR (Corporate Social Responsibility) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Nadiah Nadiah
Published: January 2016

ABSTRACT Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74.  The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 124 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators.            The results show that profile company influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, size board of commissioners, and leverage has not influence toward to disclosure of corporate social responsibility.   Key words : size company, profitability, profile company, size board of commissioners,  leverage,  CSR
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)
Authors: PERMATA ONIZ ULFA , SUTRISNO SUTRISNO , SUBEKTI IMAM
Published: January 2016

Abtract

This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.

 

Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR
Authors: Lestari Yona Octiani
Published: January 2016

ABSTRACT

Indonesian government has established a microcredit plan for Union or Koperasi and UMKM, which goes by abbreviation: KUMKM. This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression. This seems to be major factor of current microcredit plan. BPS added value survey in 2008 showed that 98% KUMKM in Indonesia seems to independently support themselves. The report indicates that KUMKM could face structural difficulties in obtaining capital assistance and other financial aids due to their incapability of making appropriate financial report. In order to further assist potential KUMKM, Regional Public Service Agencies (BLUD) should implement detailed financial report system based on general financial accounting standards. Furthermore, recognitions and measurements all accounts must comply with rules governing the Financial Accounting Standards Board