bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluating the limits of misclassification probability. Case study of hazardous failure prediction
Authors: Schäbe H. , Shubinski I. B. , Rozenberg E. N.
Published: September 2024

Problem definition. Many artificial intelligence systems are essentially event classification systems. They are widely used in predictive analytics. Their role as predictors of hazardous events in transportation is constantly growing. The efficient application of artificial intelligence methods largely depends on the results of misclassification. Therefore, the problem associated with the calculation or statistical evaluation of the probability of misclassification and boundary value definition is of relevance. Aim. To estimate the boundaries for the combined probability of misclassification due to two different categories of errors, i.e., misclassifications proper and statistical errors resulting from misclassification. Results. The threshold value that is used for classification was statistically evaluated. The boundary conditions for the combined probability of misclassification were established. A generalization for N-dimensional spaces and general distributions and shapes of threshold surfaces was presented. The theoretical findings were illustrated with an example of practical application.
Choosing the machine learning algorithm for detecting intrusions into IoT
Authors: Niang P. M. , Sidorenko V. G.
Published: September 2024

Aim. The paper aims to improve the security of IoT devices by applying machine learning algorithms to detect attacks against IoT networks. The relevance of the goal is defined by the ever-growing number of such attacks around the world and the widespread use of IoT systems. The paper provides relevant statistical data. An analysis of the available papers showed that various methods were examined individually and were not compared to each other, so the aim of this paper that consists in identifying the most promising machine learning algorithm for detecting attacks against IoT networks is of relevance. Methods. The paper used the following machine learning methods to detect attacks against IoT networks: logistic regression, SVC, random forest, K-nearest neighbour method, k-means method, naive Bayes classifier, and variants of gradient boosting (XGBoost, AdaBoost, and CatBoost). The novelty consists in the comparison of the outputs of the supervised algorithms with the unsupervised K-means in the context of detection of attacks against IoT networks. The attack detection systems under development were trained using the UNSWNB15 dataset that contains data on nine types of attacks. The number of entries is more than 80 thousand. More than half of the entries deal with attacks. The methods were compared using a number of metrics. Results. An intrusion detection system was structurally defined and implemented. The stages of its operation include the analysis of input data and the output of final statistical data. The results show that the random forest algorithm is the best one out of those examined. The method also performs well in terms of learning speed. That means that the algorithm can be deployed and applied with the greatest success. Conclusions. This paper presents the results of comparing various machine learning algorithms in the context of IoT device intrusion detection. The accuracy and the ROC-AUC curve are used to evaluate the efficiency of the employed models. Having compared the models of the employed algorithms we found that the RandomForestClassifier model has the highest accuracy and a high AUC, which means that this algorithm is the most efficient in terms of IoT network intrusion detection. Further research will be dedicated to distinguishing between the types of attack.
A Behavior-Based Model to Validate Electronic Systems Designed to Collect Patient-Reported Outcomes: Model Development and Application
Authors: Attamimi Sultan , Marshman Zoe , Deery Christopher , Radley Stephen , Gilchrist Fiona
Published: September 2024

Background

The merits of technology have been adopted in capturing patient-reported outcomes (PROs) by incorporating PROs into electronic systems. Following the development of an electronic system, evaluation of system performance is crucial to ensuring the collection of meaningful data. In contemporary PRO literature, electronic system validation is overlooked, and evidence on validation methods is lacking.

Objective

This study aims to introduce a generalized concept to guide electronic patient-reported outcome (ePRO) providers in planning for system-specific validation methods.

Methods

Since electronic systems are essentially products of software engineering endeavors, electronic systems used to collect PRO should be viewed from a computer science perspective with consideration to the health care environment. On this basis, a testing model was blueprinted and applied to a newly developed ePRO system designed for clinical use in pediatric dentistry (electronic Personal Assessment Questionnaire-Paediatric Dentistry) to investigate its thoroughness.

Results

A behavior-based model of ePRO system validation was developed based on the principles of user acceptance testing and patient-centered care. The model allows systematic inspection of system specifications and identification of technical errors through simulated positive and negative usage pathways in open and closed environments. The model was able to detect 15 positive errors with 1 unfavorable response when applied to electronic Personal Assessment Questionnaire-Paediatric Dentistry system testing.

Conclusions

The application of the behavior-based model to a newly developed ePRO system showed a high ability for technical error detection in a systematic fashion. The proposed model will increase confidence in the validity of ePRO systems as data collection tools in future research and clinical practice.
Design and Psychometric Evaluation of Nurses’ Mobile Health Device Acceptance Scale (NMHDA-Scale): Application of the Expectation-Confirmation Theory (Preprint)
Authors: Mirabootalebi Narjes , Meidani Zahra , Akbari Hossein , Rangraz Jeddi Fatemeh , Tagharrobi Zahra , Swoboda Walter , Holl Felix
Published: September 2024

BACKGROUND

The use of mobile tools in nursing care is indispensable. Given the importance of nurses’ acceptance of these tools in delivering effective care, this issue requires greater attention.

OBJECTIVE

This study aims to design the Mobile Health Tool Acceptance Scale for Nurses based on the Expectation-Confirmation Theory and to evaluate it psychometrically.

METHODS

Using a Waltz-based approach grounded in existing tools and the constructs of the Expectation-Confirmation Theory, the initial version of the scale was designed and evaluated for face and content validity. Construct validity was examined through exploratory factor analysis, concurrent validity, and known-group comparison. Reliability was assessed using measures of internal consistency and stability.

RESULTS

The initial version of the scale consisted of 33 items. During the qualitative and quantitative content validity stage, 1 item was added and 1 item was removed. Exploratory factor analysis, retaining 33 items, identified 5 factors that explained 70.53% of the variance. A significant positive correlation was found between the scores of the designed tool and nurses’ attitudes toward using mobile-based apps in nursing care (r=0.655, P<.001). The intraclass correlation coefficient, Cronbach α, and ω coefficient were 0.938, 0.953, and 0.907, respectively.

CONCLUSIONS

The 33-item scale developed is a valid and reliable instrument for measuring nurses’ acceptance of mobile health tools.
The Vast Potential of ChatGPT in Pediatric Surgery (Preprint)
Authors: Tang Ran , Qi Shi-qin
Published: September 2024

UNSTRUCTURED
Correction: Quality of Male and Female Medical Content on English-Language Wikipedia: Quantitative Content Analysis (Preprint)
Authors: Farič Nuša , Potts Henry WW , Heilman James M
Published: September 2024

UNSTRUCTURED
Comunicación unificada de voz sobre protocolo de internet
Authors: Grajales Bustamante Juan David , Becerra Miguel Alberto , Serna Guarín Leonardo
Published: September 2024

La presente obra tiene por objeto conocer e implementar una solución de comunicación unificada soportada por una plataforma de voz sobre el protocolo de internet. El desarrollo se orienta, al aprovechamiento de recursos, utilizando herramientas de uso abierto con tecnologías de mínimo costo. Para infraestructuras de comunicaciones existentes, se priorizan requisitos de implementación orientados a la optimización de recursos con niveles mínimos de seguridad en el sistema. Así mismo, el libro se presenta como una herramienta de apoyo y fortalecimiento en cursos de la estructura curricular de programas de TI (Tecnologías de la Información) y en especial para la Tecnología e Ingeniería en Telecomunicaciones de la Facultad de Ingenierías del ITM. Los cursos donde se apoya su desarrollo forman parte de los planes de estudio de pregrado como Redes de Computadoras, Servicios en Red, Redes de Telecomunicaciones y Teoría de Teletráfico.
Comunidades digitais e amor evolutivo: permanência e aumento da razoabilidade concreta na comunidade Otaku do Brasil
Authors:   , Santos Andre Luis Scutieri dos
Published: September 2024

A pesquisa tem como objeto de estudo as comunidades digitais. O que garante relações efetivas entre os integrantes ou entre os integrantes e as ideias que circulam na comunidade, ou entre tais ideias a ponto de garantir a permanência da comunidade, bem como para o delineamento de tendências para o crescimento dessas ideias na comunidade?, é a pergunta norteadora. A partir dos conceitos de Charles S. Peirce de comunidade, lançamos a hipótese de que a comunidade permanece, pois pode construir uma ambiência movida pelo amor evolutivo ou agapismo, e tende a contribuir para o aumento da razoabilidade concreta. Sendo assim, a pesquisa objetiva contribuir para a compreensão de como o amor evolutivo (ágape) se atualiza em uma comunidade e como a razoabilidade concreta nela se move. Nesse caso, consideramos que os Otaku se constituem como uma réplica para o conceito de comunidade, no sentido peirceano. Da mesma forma, nossos objetivos específicos são: argumentar sobre os vínculos entre amor evolutivo, comunidade e pragmaticismo no interior da arquitetura filosófica peirceana, além da noção de réplica em Peirce; identificar os produtos postos em circulação pela comunidade Otaku; inventariar o potencial de significados de um produto selecionado, ou atentar para o interpretante imediato do produto enquanto signo; identificar interpretantes dinâmicos vinculados ao produto selecionado; desenhar uma tendência para os interpretantes dinâmicos e argumentar sobre pistas que permitam aproximar o grupo dos Otaku com a ideia de comunidade em Peirce. Para tanto, tomamos como corpus seis capítulos publicados do manga One Piece pelo grupo de fãs OPEX, e as mensagens deixadas pelos leitores no mesmo site. As análises seguem um percurso metodológico orientado pelo conceito de interpretante e suas modalidades, proposto por Johanssen e Santaella, a partir da teoria peirceana. Assim, analisamos primeiro o potencial de significados latente no manga; depois os comentários, como efeitos atualizados do manga; e então uma nuvem de pontos formada pelos comentários classificados, para detectar tendências, a presença da ação de uma lei. A partir das análises, concluiuse que os efeitos do manga nos fãs (que dominam o manga) se apresentam nos comentários que sinalizam para interpretantes emocionais, energéticos e lógicos. Além disso, a nuvem de pontos sugere o estabelecimento de um hábito na comunidade, indicando o crescimento da razoabilidade concreta. Isso permite que aproximemos a o grupo de fãs da comunidade de Peirce, como uma réplica do primeiro nível da comunidade, a do amor, confirmando nossa hipótese. A exploração do conceito de comunidade, na perspectiva peirceana, e a proposta e aplicação do método de análise do movimento de ideias na comunidade digital, a partir da teoria dos interpretantes, constituem a relevância da pesquisa para a área.
Effects of environmental heterogeneity on the population dynamics of a threatened bird endemic to subtropical salt marshes
Authors: Sandretti-Silva Giovanna , Reinert Bianca , Pie Marcio , Bornschein Marcos
Published: September 2024

Understanding how environmental factors affect population dynamics is
crucial for conservation. In this study, we examine the importance of
habitat and climate factors on juvenile productivity, adult mortality,
and demographic performance (DP) of Formicivora acutirostris in a
floristic gradient (upstream and downstream) in the Guaratuba Bay
estuary, Brazil. We monitored 14–41 territories during 18 years, which
totaled 214 adult territorial individuals and 297 independent juveniles.
Data imputation, generalized linear mixed models, and random forest
models were used in the analysis. The average annual juvenile
productivity per territory was 0.64 upstream and 0.56 downstream.
Juvenile productivity upstream was positively associated with the number
of neighbors, Cladietum area, and vegetation density in Crinetum, and
showed a quadratic relationship with Acrostichetum density. Downstream,
productivity increased with precipitation and rainy days but decreased
with maximum temperature; and was higher in areas with forks in
Acrostichetum. Adult mortality averaged 0.32 upstream and 0.25
downstream. Upstream, mortality decreased with maximal tidal height,
increased with the number of rainy days, and showed a quadratic
relationship with vegetation density in Crinetum. The overall DP
upstream was 0, and downstream was 1.5. DP was positively influenced by
Cladietum area upstream and by the presence of forks in Acrostichetum
downstream. The study highlights Cladietum’s critical role in
productivity, offering safe nesting sites. Acrostichetum, beneficial
when forks are present, also provides predator refuge, impacting
productivity. Crinetum contributes minimally due to predation and
flooding. Climatic and tidal factors further influence vulnerability. We
discuss population dynamics and the importance of conservation
prioritization.
Study of burst mode for enhancing the ps-laser cutting performance of lithium-ion battery electrodes
Authors: Heidari Orojloo Pourya , Demir Ali Gökhan
Published: September 2024

The demand for lithium-ion batteries (LIBs) has increased significantly, leading to an increased focus on high quality production methods. In response to this growing demand, laser technology has been increasingly used for electrode notching and cutting. In addition, the advent of high-power ultrashort lasers equipped with burst mode capabilities represents a promising option for electrode cutting of LIBs. On the other hand, these types of lasers for this purpose are relatively unexplored in the literature. This study investigates the effect of various parameters, including the number of pulses per burst (ranging from 1 to 8), the pulse repetition rate (200.0, 550.3, and 901.0 kHz), and the burst shape (equal pulse peak and increasing pulse peak), on the laser cutting process of aluminum foil, cathode, copper foil, and anode. The results indicate that increasing the number of pulses per burst and the pulse repetition rate improves productivity and quality for all materials, with a more significant effect observed for metal foil than for cathode and anode materials due to the different laser-material interactions for metal foil and active material. The burst shape with equal pulse peaks was found to be a more suitable temporal distribution for cutting all materials compared to an increasing pulse peak distribution. The ablation efficiency was evaluated as a function of the peak fluence of a single pulse within the burst. The results emphasize that higher productivity at higher average power can be achieved by increasing the pulse repetition rate toward the MHz range with moderate pulse energies.
Laser fiber cleave: Modeling and fundamentals
Authors: Mu Lei , Velayudhan Sachin , Yuan Lei , Zhou Chunfeng , He Chaolan , Nudd Jonathon
Published: September 2024

In the laser-assisted fiber cleaving process, an ultrashort, high-energy laser is used to introduce a flaw on the optical fiber surface, and then the fiber is cleaved under a tension or bending load. The quality of the cleaved end depends on the crack propagation from the artificial flaw. To understand the cleaving process and the effects of flaw parameters on cleaving quality, crack propagation is modeled by considering a pre-existing surface flaw using a graph-based finite element method (GraFEA). GraFEA is based on the nonlocal multiple cracking simulation framework for brittle and quasi-brittle materials. First, a three-point bending test is conducted to calibrate material parameters in GraFEA for commercial fused silica glass. Subsequently, the model is validated by four-point bending and ring-on-ring tests. After validation, the fiber cleaving process is investigated by parametric simulations in which different loading types (bending or tension) are considered. Finally, a beneficial process window is obtained and recommended for improved cleaving quality.
Renovating Traditional Craft
Authors: Bratland Linn Sigrid
Published: September 2024

This review article evaluates theories and on the entanglement of matter and meaning, elaborating and exploring the potential outcomes of craft in research processes. Exemplified through a collaborative exploration between me as a silversmith and programmers at the Mechatronic Innovation Lab (MIL) in Grimstad, Norway, I explore, through these theories, how renovation work served as a diffraction apparatus in exploring the relation between traditional craft and emerging mechatronic technologies in light of the concept of sustainability. Renovation work is, in this setting, understood as cutting, filing, grinding and polishing, often the final but nevertheless essential step in a production process. This type of surface work accentuates here how it is possible to not only see traditional crafts as carriers of intangible value linked to identity but also as a type of knowledge powerful of providing insights into the entanglement of matter and meaning. Through uniting different knowledge systems, like the subjective knowledge in the situated understanding of material, tools, setting and processes, and more objective knowledge, typically for observation, readings and purely cognitive activities, renovation work exposed, in this case, some of the limitations of automation and provided unexpected findings on the relationship between body and machine.
Dyeing with Natural Colorants
Authors: Karlsone Anete
Published: September 2024

This paper explores the use of dyeing with natural dyes in research, as well as a tool for retaining normality of life in crisis situations. Nowadays craftsmanship skills, and especially traditional crafts can double as a research object and a research tool. Dyeing fabrics with natural dyes is a traditional crafts skill which entails a high potential for creativity, and which is still practised in Latvia today. In the past, this skill often became a creative way for retaining the quality of daily life during wars and other crisis situations. Nowadays natural dyeing is not only a means of creative self-expression through traditional crafts, but the process also helps to study the value of colours, through understanding the complexity or simplicity of obtaining a particular colour, as well as the resulting colour palette, etc. The author of this paper has used her dyeing skills in researching various ethnographic sources from the 18th – 20th centuries. Dyeing experiments help to adequately assess descriptions of fabric colours in written sources from various historical periods, and to interpret historical guides about ancient dyeing techniques and methods.
Co-crafting the Meaning of Potter’s Craft
Authors: Klekot Ewa
Published: September 2024

The article is based on ethnography and the autoethnography of making. It presents an anthropological reflection on pottery craft as a way of life in a 21st-century village in Poland. The individual case of a village pottery shop in the region of Masuria is in focus, a place located in the north of the country. The exchange of knowledge and a participatory mode characterised the ethnographic enterprise. The author’s approach combines critical reflections on the social construction of folk art and craft in Poland with discursive renderings of craft-related bodily knowledge and the embodied recognition of materials and their affordances. Highlighting the alienating potential of the folk representation of the rural, it follows the meanings of pottery craft having been accommodated in the lifeworld of a modern village potter. The pottery workshop is presented both as an environment where skills and techniques are mastered as well as where experimentation happens and knowledge is built. The author focuses on recognising features of the world that are only made available through practicing the potter’s craft. The craft is also a way of establishing meaningful links with the local environment of the potter.
Gardienne de la mémoire. Annie Ernaux und Les années Super 8
Authors: Wild Cornelia
Published: September 2024

Die Wiederkehr der classes populaires in der Literatur führt bei Annie Ernaux nicht nur zum Motiv der ‚Scham‘ als Markierung des Klassenkonflikts, sondern bringt auch die Frage der écriture für die classes populaires erneut ins Spiel. Mit Les années Super 8 (2022), einem Familienfilm im populären Super-8-Format, stellt sich die Frage nach Ernaux’ spezifischer Schreibweise für das filmische Format vor dem Hintergrund der classes populaires noch einmal in besonderem Maße. Dient die autosoziobiographische Form in ihrem Werk der Befragung von Schrift und Erinnerung, so wird durch den Film dabei eine weitere Dimension der écriture Ernaux’ sichtbar. Denn Les années Super 8 konfrontiert uns mit der Frage, wie Erinnerungsbild und Stimme zusammenhängen. Als Hüterin der Erinnerung, „gardienne de la mémoire“ (56:20),1 verbindet Ernaux den Diskurs der „Rückkehr zur Herkunft“ (Blome 2020) mit der voix de l’auteur, die zu ihrer spezifischen signature wird.
Durch die Montage von Familienbildern entsteht ein Archiv, in dem die „photos vernaculaires“2 die Erinnerung transportieren. Der Film ist dabei das Produkt einer Familienszene: Beim gemeinsamen Ansehen der alten Super-8-Filme entsteht die Idee, daraus eine filmische Arbeit zu machen, was wie in L’usage de la photo und Écrire la vie dazu führt, die privaten Bilder der Öffentlichkeit preiszugeben (cf. Ernaux 2011a: 12-101). Der von Ernaux’ Ehemann Pierre aufgenommene Film wird von ihrem Sohn David Ernaux-Briot und Annie Ernaux zu Les années Super 8 verarbeitet. Der Sohn führt Regie, die Mutter spricht den Text ein. Die Stimme von Ernaux wird als voix off montiert, die das Sichtbare in einer Art Gedankenstrom der Erinnerungsmomente einfasst und an die Erzählweise des stream of consciousness in Les années oder auch an die flanierende Erzählweise in Journal du dehors und La vie extérieure anschließt (cf. Wild 2022). Den Familienfilm konstituiert damit nicht nur das darin sichtbar werdende Bild der Autorin – Ernaux einerseits in den familiären Banden als Mutter, Ehefrau, Tochter, Schwiegermutter sowie andererseits als Schreibende –, sondern auch die Stimme, die zugleich Erzählstimme und Stimme der Autorin, la voix de l’auteur, ist.
Evolución de la contabilidad gubernamental en Colombia y su importancia en el desarrollo socioeconómico del país
Authors: Quintero Rivera Juan José
Published: September 2024

La contabilidad gubernamental ha sido esencial en la gestión pública colombiana, desde sus inicios en la colonización hasta la adopción de estándares internacionales en la era global. Este artículo examinó su evolución, relevancia socioeconómica y transparencia, ofreciendo una visión integral sobre el tema. Para esto, se emplearon métodos cualitativos y un diseño de investigación bibliográfica en el que fueron seleccionados 21 documentos publicados entre 2000 y 2022 que abordaron la temática. Los resultados evidencian que la contabilidad gubernamental en Colombia ha impulsado el desarrollo socioeconómico, promoviendo la transparencia y el control de los recursos públicos. La adopción de estándares internacionales y la adaptación a las demandas de la globalización son desafíos clave para esta disciplina que tiene un impacto significativo en la política pública y la economía del país.
Percepción de contadores públicos sobre la contabilidad forense en la ciudad de La Paloma, Paraguay
Authors: Duarte Sanchez Derlis Daniel , Kono Barreto Devora
Published: September 2024

La contabilidad forense se refiere al uso de técnicas contables especializadas y métodos de investigación para examinar y analizar información que permite detectar y prevenir fraudes, malas prácticas financieras y actividades ilícitas. Esta investigación tuvo como objetivo conocer la percepción sobre dicha contabilidad por parte de los contadores públicos de La Paloma. Para esto, se utilizó una metodología de enfoque cuantitativo descriptivo, de corte trasversal y de campo; se realizó muestreo intencionado, y se aplicó un instrumento a diez profesionales de la ciudad. Los principales resultados evidencian que el 46 % de la población no conoce el rol del contador forense, mientras que el 54 % sí; el 70 % indica que el contador forense debe identificar y seguir los procesos en forma primordial; y el 62 % que para ser un buen contador forense se debe ser profesional contable, tener capacitación externa y conocimiento especializado.
Las dinámicas empresariales del fútbol
Authors: Mesa Taborda Alejandra , Garcés Castrillón José Fernando
Published: September 2024

A propósito de los eventos deportivos que se viven este año, es importante pensarse como sociedad a cerca de las diferentes dinámicas que se tejen alrededor de dichos espacios, dado que más allá del espectáculo, hay prácticas empresariales que entienden el deporte como un negocio que bebe de diferentes prácticas sociales como la inversión en la diversión; además que se ha visto inmerso en problemáticas sociales como las del narcotráfico. Generalmente, dichas prácticas son capturados en torno a las pasiones que manifiestan los aficionados del deporte, por esto, este texto pone énfasis especial en las dinámicas de los negocios que se ejercen en el deporte que ha alcanzado mayor popularidad a nivel mundial: el fútbol.
Evolución del desempeño financiero de empresas dedicadas a la fabricación de productos derivados de la refinación de petróleo en Colombia (2012-2021)
Authors: Sierra Luján Sergio Andrés , Jiménez Echeverri Edwin Andrés , Cardona Giraldo Ana María , Londoño López Vanessa , Garcés García Valentina
Published: September 2024

Este artículo se centró en la evaluación del desempeño financiero de las empresas colombianas dedicadas a la fabricación de productos derivados de la refinación del petróleo, tomando como insumo la información contable reportada en el periodo de 2012 a 2021. Para ello, se midió de manera longitudinal el Valor Económico Agregado (EVA por sus siglas en inglés) como indicador de desempeño financiero, y se usó el modelo de panel de datos para analizar el impacto de variables económicas sobre este. Los hallazgos revelan que estas empresas han generado EVA a lo largo del tiempo, con excepción del año afectado por la pandemia. Adicionalmente, se identifica que variables como la producción bruta e industrial, el precio del petróleo y el personal permanente, tienen un impacto positivo en el desempeño financiero de las empresas; y otras como el empleo temporal y la inversión en activos fijos pueden tener uno negativo.
El control interno en las cooperativas de ahorro y préstamo de Autlán de Navarro, Jalisco
Authors: Velázquez Núñez Jorge Javier , Campos López Sandra Eloina , Pelayo Cortés María Magdalena , Núñez Guzmán José Alfredo
Published: September 2024

El objetivo de esta investigación fue analizar el impacto del control interno implementado en las cooperativas de ahorro y préstamo, de nivel prudencial iv, de Autlán de Navarro, Jalisco, las cuales están reguladas por la Comisión Nacional Bancaria y de Valores mexicana. El estudio realizado correspondió a una investigación indagatoria, de enfoque mixto, donde se aplicaron las técnicas de encuesta y la estadística descriptiva para lo cual se diseñó un procedimiento compuesto de tres pasos. Entre los principales resultados se constató que estas sociedades cooperativas tienen diseñados sistemas de control interno cuya implementación ha tenido un impacto positivo en su nivel de crecimiento y en su imagen como instituciones financieras confiables ante el socio y la sociedad.
La conducta humana del contribuyente en el cumplimiento de sus obligaciones fiscales
Authors: Melguizo Betancur Ana Cristina
Published: September 2024

La evasión de impuestos representa uno de los mayores retos a los que han tenido que enfrentarse los Gobiernos a nivel global, ya que es una problemática que no solo se vive en los países en vía de desarrollo, sino también en los desarrollados. Por ejemplo, en un país como Colombia, cada Gobierno trae consigo una reforma tributaria que tiene como propósito principal obtener más eficiencia en el recaudo de impuestos y disminuir su evasión, pero los resultados no han sido los esperados. Por esta razón, el objetivo de esta investigación fue evaluar qué condiciones de la conducta humana propician el cumplimiento del pago de las obligaciones fiscales en los contribuyentes, considerando tres factores principales de análisis: cultural, motivacional y de percepción.
Fundamentos para el abordaje y construcción de la teoría contable
Authors: Cortés Jhon Henry
Published: September 2024

Este artículo problematizó el concepto de teoría contable y la significación que se le está otorgando actualmente. Para ello, cuestionó la forma en que desde los ámbitos estudiantil y profesoral se perciben los contenidos teóricos e investigativos en contabilidad; desarrolló una explicación etimológica e histórica del concepto de teoría; enfatizó en la necesidad de repensar la teoría contable de forma práxica; y, por último, describió cómo puede entenderse dicha teoría a partir de la identificación de las clasificaciones más comunes de la contabilidad. Metodológicamente, se orientó por un enfoque heterodoxo y un método dialéctico para conocer y develar algunas relaciones fenoménicas esenciales para el abordaje y construcción de la teoría contable. Las principales conclusiones versan sobre la necesidad de forjar un pensamiento que resignifique el sentido de ser universitario, identificar qué tipo de teoría contable se requiere construir en el presente, y entender el carácter sociopolítico de la contabilidad, todo ello orientado por la posibilidad de constituir mejores realidades humanas y sociales.
FEN EĞİTİMİNDE ÇEVREYE YÖNELİK ARAŞTIRMALARININ META-ANALİZİ SÜRECİNDE KODLAMA PROTOKOLÜ (RUBRİK) OLUŞTURMA
Authors: Çalışkan Fatma Zehra , Önal Çalışkan İlke
Published: September 2024

Bilgi üretiminin kısa sürede katlanarak arttığı günümüzde araştırma alanyazınında binlerce çalışma bulunmaktadır. Sonuçları farklı olan çalışmalardan anlatı incelemesi ile genellenebilir bir sonuca ulaşmak oldukça zordur. Bu nedenle birincil çalışmaların ortaya çıkardığı büyük resmi görebilmek için istatistiksel yöntemleri kullanan meta-analize başvurulmaktadır. Meta-analizin en önemli aşamalarından biri olan kodlama aşamasında, bir çalışmanın sonucunu etkilediği düşünülen özellikler kodlanarak sayısallaştırılır. Hangi özelliklerin kodlanacağını, farklı kodlayıcıların aynı kodlamayı yaparken dikkat etmesi gerekenleri içeren bir kodlama formuna ihtiyaç vardır. Bu çalışma kapsamında kodlama formu oluşturulurken dikkat edilmesi gerekenler ve çevre eğitiminin bileşenleri özelinde bir öğretim yönteminin etkililiğine yönelik meta-analiz çalışmalarında kullanılabilecek kodlama protokolü sunulmuştur. Araştırmanın yöntemi nitel araştırma, modeli ise doküman analizidir. Bu bağlamda kodlar, araştırmacılar tarafından alanyazın taraması ve uzman görüşüyle belirlenmiş, ilgili kodlar uygun temalar altında ilişkilendirilmiştir. Puanlayıcı güvenilirliğini hesaplamak için belli özellikler doğrultusunda belirlenen çalışmalar fen eğitimi ve ölçme-değerlendirme alanlarında uzman araştırmacılar tarafından kodlanmıştır. Elde edilen veriler doğrultusunda “Fen Eğitiminde Çevreye Yönelik Araştırmaların” meta-analizinde kullanılabilecek geçerli ve güvenilir bir rubrik (puanlama anahtarı) elde edilmiştir.
Implementation of Games as a Pedagogical Strategy to Enhance Meaningful Learning of Mathematics
Authors: Peláez-Ospina Luz Ayda , Melero-Bolaños Juan Carlos , Luna-Santa Alba Yaneth , Rodríguez-Baiget María Josefa
Published: September 2024

Objective: The objective of this study is to investigate how the implementation of a pedagogical strategy supported by playfulness affects the improvement of meaningful learning in mathematics.   Theoretical Framework: The game as a didactic resource has been used in the teaching of mathematics with different purposes in this study its use is supported by the Colombian legislation on education and recreation of youth.   Method: The methodology adopted for this research comprises an action research strategy using an experimental design with a sample of 35 students and a control group of the same number. Data collection was carried out using a Likert scale.   Results and Discussion: The results obtained revealed that better results were obtained in the written test after the pedagogical intervention. In addition, it was observed that the attitude towards mathematics was reinforced.   Research Implications: Based on the results, the opportunity arises to create guides and teaching materials based on the strategy of playful games used in the project.   Originality/Value: This study offers empirical evidence on the usefulness of games as a didactic strategy not only to improve the learning of certain mathematical concepts but also to improve classroom coexistence.
Сравнение фрейма «Преподаватель» в русской и китайской языковых картинах мира (на материале ассоциативного эксперимента)
Authors: Курмачева Елена Олеговна
Published: September 2024

The problems of linguistic representation of the world picture (including the national one) are among the most actively discussed in modern linguistics. One of the ways to describe the linguistic picture of the world is a frame. The article is devoted to the comparison of the frame “Teacher” represented in two linguistic world pictures (English and Chinese). The aim of the study is to compare two representations of the frame and to identify similarities and differences in their structures. The results of the study suggest that despite having some similarities, the nodes in the frames most often do not coincide in terms of volume, content and linguistic representation.
Associations Between Pelvis, Trunk, and Shoulder Girdle Muscle Activity; Age; and Scores During the Closed Kinetic Chain Upper Extremity Stability Test in Baseball Pitchers
Authors: Fava Anthony , Barfield Jeff , van Hogerwou Thomas , Bordelon Nicole , Cassidy Molly , Oliver Gretchen D.
Published: September 2024

OBJECTIVE: To evaluate associations between muscle activity, age, and scores on the Closed Kinetic Chain Upper Extremity Stability Test (CKCUEST).

DESIGN: Quasi-experimental.

METHODS: Pelvic, trunk, and shoulder girdle surface electromyography (sEMG) and kinematic data were measured in 21 high school and college male baseball pitchers (17.4 ± 2.0 years, 184.4 ± 5.7 cm, 78.4 ± 14.2 kg) while they performed the CKCUEST. Mean sEMG data were computed while in sole support on the throwing-arm side (TS) as the glove-arm side (GS) was horizontally translating. Correlations and local regressions were used to assess associations and general patterns between mean sEMG data, age, and scores.

RESULTS: TS serratus anterior, TS external oblique, GS serratus anterior, and TS gluteus medius had the highest mean sEMG data. Low-to-high significant correlations were found between proximal muscle groups. Correlations with the highest magnitudes in descending order were TS external oblique and TS gluteus maximus, TS external oblique and TS serratus anterior, and GS external oblique and TS gluteus medius. Small significant associations were observed between other muscle groups and age; there were no associations between muscle activity and test performance.

CONCLUSION: Associations were observed between mean muscle activity among muscle groups and age but not test outcome. JOSPT Open 2024;2(4):297-305. Epub 7 June 2024. doi:10.2519/josptopen.2024.1023
La ostricultura: una alternativa de desarrollo pesquero para comunidades costeras en Cuba
Authors: Betanzos Vega Abel , Mazón Suásteguí Jose manuel , Arencibia Carballo Gustavo
Published: September 2024

En la actualidad, y debido a disminución de las fuentes de contaminación, adaptaciones ambientales de las especies de ostión presentes en Cuba, y sobre todo ante la presencia natural del ostión americano Crassostrea virginica, la ostricultura ha sido re-considerada como una opción para el incremento en la producción de alimentos y nuevas fuentes de empleo, y como alternativa de desarrollo pesquero local; lo cual ha sido corroborado con resultados La Ostricultura: una Alternativa de Desarrollo Pesquero para Comunidades Costeras en Cuba x ▶ a escala piloto y comercial, a partir de objetivos vinculados a proyectos comunitarios con financiamiento de organizaciones internacionales no lucrativas como (fao, pnud, wwf, edf) los que se han implementado con el apoyo de entidades del Ministerio de la Industria Alimentaria (minal) y del Ministerio de Ciencia Tecnología y Medio Ambiente (citma), de Cuba. Las experiencias derivadas de esos proyectos pilotos demostraron que el éxito y escalado de los resultados, estriba en la concientización de todos los actores y decisores de los gobiernos locales, en la necesidad de involucrar en ese empeño a toda la comunidad, y en responsabilizar de la continuidad de los mismos a gestores del sector pesquero estatal y líderes comunitarios, con el apoyo y asesoría de instituciones científicas vinculadas al tema. Esta obra constituye una herramienta más a disposición de los interesados en utilizar la ostricultura artesanal como alternativa de desarrollo para comunidades costeras. Se brinda información, de las ventajas de la ostricultura sobre la actividad pesquera de ostras, de los antecedentes y estado actual de la actividad ostrícola en Cuba, sobre bioecología de ostiones del género Crassostrea sp, y las técnicas y métodos para monitoreo de ostión y su hábitat; así como procedimientos para la construcción y manejo de granjas de ostricultivo artesanal del ostión de mangle Crassostrea rhizophorae según metodología cubana, e información sobre manejo acuícola-pesquero del ostión americano Crassostrea virginica, según métodos mexicanos, al constituir este una nueva especie comercial en Cuba, y con potencialidad para el desarrollo ostrícola de la región del Caribe insular.
Análisis del efecto de cavitación en una turbina hidráulica de tipo francis en condiciones de operación de la C.H. Chaglla
Authors: Limachi Viamonte Wilhem Rogger
Published: September 2024

The performance of a hydropower plant depends on several parameters, i.e., the turbine type used, plant design, turbine classification, plant head, flow rate. All turbines are used for their best operation under the best level of efficiency with optimal values for their nominal head, water flow and turbine speed. However, under these conditions, the cavitation phenomenon occurs in the hydraulic turbine. It is only for the reason that the dynamic attribute of liquid flow becomes unstable with high pressure fluctuations. Cavitation is an unavoidable and unavoidable problem in hydraulic turbines. Cavitation destroys the performance of the turbines. When turbines operate at partial loads rather than their highest efficiency point, they experience cavitation to a greater extent. Francis turbines are designed to be operated in various conditions. The research objective was to analyze the cavitation occurrence in a Francis type turbine and how to minimize it, as a result a report was obtained on damages caused by the bubbles implosion on the surfaces of the turbine, especially in the impeller, at the exit waist edge of the intermediate zone in UG-1, present areas with cavitation wear between blade and blade 1-2. 3-4. 8-9. 11-12. 13-1. According to the inspection, the evolution of the cavitated areas is controlled and a slight detachment of material is observed, which does not compromise the useful life of the impeller. Likewise, for the impeller blades in the UG-2, cavitation wear areas occur between blade and blade 3-4. 9-10. 11-12; It is also controlled and slight material release is observed which does not compromise the useful life of the impeller. Regarding the wear of the blades in the impeller, we can indicate that in the UG2 there is 6.47 % accumulated wear, while in the UG1 there is 5.47 %. In the case of the guide vanes, the wear clearance with the highest incidence is in the UG2 with 0.692 mm of accumulated wear, while in the UG1 with 0.2595 mm.
Estimación de la irradiación solar global en la ciudad de Puno periodo 2022 y 2023
Authors: Huillca Arbieto Matias , Vilca Tisnado Juan Carlos , Ginez Choque Percy Arturo , Velarde Coaquira Edilberto
Published: September 2024

La estimación de la irradiación solar global, entre muchas aplicaciones sirve para identificar posibles lugares, como fuentes de energía renovable fotovoltaicas. También se utiliza para estimar el índice de irradiación solar ultravioleta (IUV). Debido a su ubicación geográfica, la región de Puno presenta valores muy altos de la irradiación solar global. El objetivo de este trabajo es estimar la irradiancia global a partir del modelo SBDART para cielos sin presencia de nubes, y comparar con las mediciones obtenidas de la estación meteorológica ubicada en la ciudad de Puno. En la metodología se clasifico 183 días, 2013 datos de cielos sin presencia de nubes, se utilizó el estadístico MBE, MABE, RMSE y el coeficiente de correlación. La estimación con el modelo, muestran que hay una relación inversa con los aerosoles presentes, mientras que la relación es directa con el albedo del lugar. La correlación entre el modelo y las mediciones es de 0,99 y 0,99 para los años 2022 y 2023 respectivamente. Los indicadores estadísticos utilizados clasifican al modelo como muy bueno. Por otro lado, el modelo SBDART permite también, estimar los valores del IUV. Se observa que, en la estación de verano, el IUV se registra valores de 19 y que se incrementan hasta fines de febrero durante el periodo de estudios, estos valores altos son extremadamente peligrosos según la OMS. Los casos clínicos del ministerio de salud, región Puno reportan cáncer de piel, desde los años 2020, 2021, 2022 y 2023 con 7, 21, 39 y 60 casos respectivamente. Mientras que los casos oculares, como cataratas, en los años 2020,2021 y 2022 fueron 825, 1194 y 1915 respectivamente. Se atribuye este incremento principalmente a la irradiación ultravioleta, no se descarta otros factores, demografía, dieta, y factores hereditarios.
Aprendizagem Significativa em Biologia a partir de uma Sequência Didática interdisciplinar e inclusiva na formação docente
Authors: Felicetti Suelen Aparecida , De Lourdes Batista Irinéa
Published: September 2024

Ao considerarmos a formação inicial e em serviço docente como potencializadora, questionamos como formar professores de Biologia que compreendam conteúdos curriculares, relações interdisciplinares entre os saberes e condições de igualdade e equidade necessárias à Educação? Objetivamos avaliar, utilizando Mapas Conceituais, se o desenvolvimento e a aplicação de uma Sequência Didática abordando o conteúdo “estrutura e função do DNA”, de uma perspectiva interdisciplinar e inclusiva para estudantes surdos, potencializa a Aprendizagem Significativa do conteúdo biológico, da Interdisciplinaridade e Educação Inclusiva. Planejamos uma Sequência Didática tematizando os referidos conteúdos e a aplicamos junto a licenciandos e professores de Biologia do Paraná. Os Mapas Conceituais elaborados, subsidiaram análises e inferências indicando que processos formativos nesta perspectiva facilitam perceber indícios de Aprendizagem Significativa de conteúdos científicos, bem como de aspectos interdisciplinares e inclusivos. Assim, atendemos uma demanda formativa em evidência e contribuímos para tornar a Educação mais justa, equânime e comprometida com o conhecimento.
Questioning the Bernanke-Blanchard model in the Eurozone: Illustration of the Spanish case
Authors:   Universidad Rey Juan Carlos, España, Domenech Abela Adolfo Manuel , Sanchez Bayón Antonio ,   Universidad Rey Juan Carlos, España
Published: September 2024

This is a critical review on mainstream Macroeconomics, questioning its modeling that is far from reality, artificial and inducing current crises. It is paid attention on the latest model of prominent macroeconomists, Bernanke and Blanchard, who seek to explain the COVID-19 crisis, without relating it to the preceding crisis, such as the Great Recession and its false management based on credit expansions without voluntary savings and with unconventional measures from the Central Banks. The model of the aforementioned authors is analyzed, offering its application to the Spanish case and in comparison with other economies in the Eurozone. The review is completed with a critical corollary of the heterodox synthesis, offering the divergent vision and foundations of the Austrian Economics and the New-Institutional Approaches from the New Political Economy, which in turn allows us to diagnose the current Macroeconomics and its crisis.
Objective Economic Value?
Authors:   Texas State University, Guzelian Christopher P. ,   Texas A&M University
Published: September 2024

This is a heterodox review on the economic relationship between “utility” and “value”. Theoretical and methodological frameworks are based on the subject of Religion & Economics, with special attention given to the discussion between Christian economists and secular economists. Economics as a science is in sore modern need of Christian axiology. This relation was maintained in the West until the fall of the Moral Economy defended by the School of Salamanca. Since the advent of the utilitarian school, economists usually have used prices (and therefore money) as the numeraire for utility maximization, fallen in the capital twist, with a revival in the 1950s during the Cambridge dispute. This paper offers a solution which helps in the dialogue between religious and secular economists.
Leaders as environmental protection managers
Authors:   Institución Universitaria Americana, Hernández Belaides Hernán osé , Miranda Passo Juan Carlos ,   Corporación Universitaria Americana
Published: September 2024

Introduction: Society, from the most primitive forms, has always needed people to direct its destinies. Human beings with special characteristics that make them stand out from others. These outstanding people are the ones who transform their environment and achieve redundant results for development. Objective: Consistent with the above, the purpose of this article is to highlight the actions that, from different leadership models, are exercised in terms of environmental protection and conservation. Methodology: The review is based on the work of different writers and researchers who describe the different types of leadership and the commitment in which they are immersed in order to develop ideas that materialize in excellent management that results in the conservation and protection of nature. Conclusions: It is concluded that each style or model of leadership has immersed goodnesses directed to the preservation and conservation of the environment, synthesised in the management of leaders and that, due to the crucial moment that Planet Earth is living due to climate change, many of these goodnesses become a restorative balm of the natural environment.