bluuebunny/crossref_metadata_2025 huggingface dataset:
Avaliação do nível de disclosure de arrendamentos mercantis nas demonstrações contábeis de empresas de consumo não-cíclico: um estudo sob a luz do novo IFRS 16
Authors: De Sousa Silva Ícaro Luiz , Gonzales Alexandre , De Almeida Santos Fernando
Published: January 2022

Objetivo: O presente artigo então tem como objetivo averiguar o nível de disclosure contábil demandado de acordo com o IFRS16 nas empresas de capital aberto na B3, mais precisamente no segmento de consumo não-cíclico.

Metodologia: Com método qualitativo, se faz a análise das informações dispostas nas demonstrações contábeis das empresas alvo do estudo sobre as operações de leasing.

Resultados: Conclui-se que até o momento, a grande maioria das empresas ainda não se adequaram ao nível de divulgação exposto na nova norma técnica, divulgando pouco mais do que a metade dos itens dispostos, havendo a possibilidade de melhoria da conformidade.

Contribuições do Estudo: Os resultados do presente estudo contribuem para entendimento da aplicação da evidenciação contábil sobre operações de leasing no Brasil, à luz da recente entrada da nova regulação que trouxe novos itens para divulgação se comparado com a norma anterior.
Earnings and capital management by Latin American banks through financial instruments
Authors: Carvalho José Alves de , Mendonça Júlio César Gomes , Faria Júnior Maurício Soares de , Dantas José Alves
Published: January 2022

Purpose: The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource allocation.

Methodology: Empirical tests were conducted that were based on data from 75 banks in 13 countries in Latin America, (from 2008 to the first quarter of 2020), and which took account of the panel data model estimates with fixed effects, devised by Barth et al. (2017).

Results: The estimates obtained revealed that, generally speaking, there is no empirical evidence that these banks made use of unrealized gains and losses through financial instruments for the purposes of earnings management. However, the empirical results showed that banks with lower capital ratios (i.e. with a lower quintile) use these profit and loss statements through the AFS or FVOCI measurements, both as a capital and earnings management mechanism.

Research Contributions: The study seeks to make a significant addition to the accounting literature on management results, which is often restricted to discretionary accruals, by evaluating earnings and capital management practices through operational activities - in the case of capital management, through the reduction of risk-weighted assets (RWA).
Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100
Authors: Ilowski Leonardo Portella , Lopes Iago França , Vieira Cintia Lopes da Silva , Machado Danieli de Assis , Matos Ruberval Gonçalves de , Musical Nayane Thais Krespi
Published: January 2022

Purpose: The study investigates the relationship between organizational culture and financial performance of companies classified in the IBrX 100.

Methodology: The organizational culture of 83 companies were analyzed through textual analysis, based on the cultural typologies developed by Cameron et al. (2006) and the performance data were taken from Thomson Reuters®.

Results: The results of the multiple linear regression highlight that organizational culture is related in different ways with financial performance. However, not all dimensions of culture had the same relation in promoting performance. The control dimensions and the creative impact financial performance. On the other hand, cultural orientations aimed at competitiveness and collaboration are not related to performance. From this perspective, financial performance incorporates the two main aspects of organizational culture: (i) the permeability of innovative elements and flexibility; and (ii) the conduction of processes through efficiency and operational control.

Study Contributions: The research offers society an explicit mapping of organizational culture typifications, so in the long term this document can serve as strategic information for social institutions to build mechanisms that maximize the informational quality and timeliness of accounting narratives. From a theoretical point of view, the research contributes to fostering discussions about the positionality of accounting narratives with regard to influencing the company's performance and culture.
Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
Authors: Zago Jéssica Andressa , Silva Letícia Twardowski da , Rigo Vitor Paulo
Published: January 2022

Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method.

Methodology: A descriptive research was used, applied to a case study with quantitative data approach. The composition of the values and identification of the undue amount was made from the thorough analysis of the company's tax and accounting documents, from 2012 to 2017.

Results: It was found that the STF decision allows different interpretations regarding the calculation system for reimbursement of eventual values, therefore, as there is still no legal certainty regarding the criterion to be used, it was decided to show the values by both methods, that is, excluding the posted ICMS and the collected ICMS. The research result showed that both forms of calculation proved to be beneficial for the company, even with the huge discrepancy identified when confronting the undue amounts found in each calculation criterion.

Study Contributions: The study makes a significant contribution because it is the decision made by the STF that excludes ICMS from the PIS and COFINS calculation base, a matter that has been dragging on by the STF for many years, and which is still confused and allows different interpretations as to the method of calculating the amount due. Disharmonized and unsafe decisions, the great amounts that the government needs to return to companies and the breadth that decision has taken at the national level make the matter relevant because as shown in the present study, despite the discrepant results between the ways of calculating the amount to be refunded / compensated, the company obtains a significant financial advantage.
An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
Authors: Rocha Carlos Henrique , Silva Gladston Luiz da , Britto Paulo Augusto Pettenuzzo de
Published: January 2022

Objective: This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities.

Methodology: this is an empirical, analytical study with analysis and inference based on secondary data. The methodological base of the article is comprised of standardized economic-financial indicators, indicators adapted to the operational specificities of private healthcare plan operators and multiple range tests. The database in panel form was elaborated using information published by the National Private Healthcare Regulatory Agency and refers to a sample containing the fourteen largest health plan operators in activity in Brazil.

Results: It is concluded that the health plan operators are well-situated in economic-financial terms and that the form of corporate organization, the relative size of the market and the operators’ regional markets have a significant influence on their performance. It is considered opportune to discuss whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates.

Study contributions: the study contributes by showing how a relatively simple technique can benefit not only the regulatory process but also the evaluation of the regulation itself.  It further contributes by revealing that the healthcare plan operators in Brazil are in a good situation in economic-financial terms thereby raising the question as to whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates.
Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16
Authors: Silva Ícaro Luiz de Sousa , Gonzales Alexandre , Santos Fernando de Almeida
Published: January 2022

Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment.

Methodology: With a qualitative method, an analysis is made of the information provided in the financial statements of the target companies of the study on leasing operations.

Results: It is concluded that, until now, the vast majority of companies have not yet adapted to the level of disclosure exposed in the new technical standard, disclosing little more than half of the items arranged, generating a concern for the lack of information that may be key, with room for improvement in this regard.

Contributions of the Study: The results of the present study contribute to the understanding of the application of accounting disclosure on leasing operations in Brazil, in light of the recent entry of the new regulation that brought new items for disclosure compared to the previous standard.
Impacts on the efficiency of public expenditure in the fundamental education of São Paulo cities through the expenditure element categories
Authors: Machado Gabriel Santana , Crozatti Jaime , Moraes Vinicius Macedo de , Oliveira Bianca de , Silva Carlos Eduardo de Oliveira
Published: January 2022

Purpose: This study aims to measure the impact of public spending on basic education in São Paulo cities on the efficiency of public educational expenditure.

Method: The calculation of the efficiency is based on the Data Envelopment Analysis (DEA), having as input the public expenditures in education in the years 2014 to 2017 and output the municipal score of Prova Brasil 2017. The measurement of the impact of public expenditures on efficiency is based on the technique of Multiple Linear Regression (MLR) by Ordinary Least Squares (OLS), having as explanatory variables educational expenses classified as wages, purchases, travel, interest and permanent materials, and variable response efficiency index of public expenditure.

Results: From the statistical models of MLR different regression coefficients were obtained, which estimate the change in the efficiency index of public expenditure when the expenditure is increased or withdrawn. The results expressed that there is a negative correlation between all categories of the expenditure element and the efficiency of public educational spending in the period from 2014 to 2017.

Contributions of the Study: This study, in a pioneering way, adopts the budget accounting classification of the categories of the element of the expense, thus approaching the study of the efficiency of the closest possible object to which the classification of the expenditure refers.
The efficiency of Brazilian railway system: an application of Data Envelopment Analysis
Authors: Brum Maria Cecilia da Silva , Alves Tiago Wickstrom
Published: January 2022

Purpose: To analyze the technical efficiency of Brazilian railway companies.

Methodology: The technical efficiency of Brazilian railway companies was analyzed through Data Envelopment Analysis (DEA), using the window analysis approach, and considering the Variable Returns of Scale model. The study examined eight companies during a five-year period, which totalizes 90% of the railway passengers in that timespan. The main inputs and outputs of railway systems referred in the international literature were used as variables.

Results: Only railway companies classified as large can be considered technically efficient. Among them, São Paulo’s metro system was the only one that remained efficient throughout the years analyzed. Medium-sized companies were inefficient in all years of the sample, showing the necessity to reduce their inputs by an average of 19% in order to become technically efficient. The inclusion of financial variable as an input did not significantly change the efficiency indexes assessed. The study reveals the prevalence of increasing returns to scale in the Brazilian railway system.

Contributions of the Study: This study identifies potential improvements for the companies considered inefficient and reveals they are medium-sized and state-owned, with high-cost financing from government resources. It is also a benchmark for further research on the topic, given the importance of identifying the effect of funding transport operations with government resources on companies’ efficiency. In this context, considering this study identifies the prevalence of increasing returns to scale in the Brazilian railway system, it contributes to the analysis of public policies associated with population access to this means of transportation, as constant returns to scale suggests that production increase, which has the number of carried passengers as the main variable, can generate benefits for the companies in terms of efficiency.
Nanotech-based Food: An Initiative for Alternative Pharmaceuticals
Authors: Shende Pravin , Trivedi Riddhi
Published: January 2022

Nanotechnology opens many avenues in the food sector and offers applications associated
with food production, processing, cultivation, and packaging. Nanofood employs nanotechniques
like nano-encapsulation to conjugate various phytochemicals, antioxidants, probiotics,
minerals, vitamins, etc., into nanovehicles. Food fortification strategies are implemented to incorporate
nano-processed substances. Nanofood is mostly used for improving health and as a supplementation
in various diseases ranging from liver diseases to neurodegenerative disorders. Here, we
focus on recent studies that exhibit comparable results for nanofood and conventional medicines,
subsiding the limitations of traditional therapies. Nanofood holds the potential for the management
of various health problems and can be used as an alternative to medicine in clinical conditions, like
cancers and inflammatory bowel disease. With further advances in nanotechnology and expansion
in the scope of the current nanofood industry, in addition to proper regulations set in place,
nanofood may offer a wide variety of advantages in terms of safety, long-term stability, etc.
Anti-Degenerative Effect of Melatonin on Intervertebral Disc: Protective Contribution against Inflammation, Oxidative Stress, Apoptosis, and Autophagy
Authors: Hemati Karim , Pourhanifeh Mohammad Hossein , Fatemi Iman , Hosseinzadeh Azam , Mehrzadi Saeed
Published: January 2022

Intervertebral disc (IVD) degeneration is a leading cause of lower back pain. Although the etiology of IVD degeneration (IVDD) is unclear, excessive oxidative stress, inflammation and apoptosis, and disruption of autophagy play an important role in the pathogenesis of IVDD. Therefore, finding a solution to mitigate these processes could stop or reduce the development of IVDD. Melatonin, a powerful antioxidant, plays an important role in regulating cartilage tissue hemostasis. Melatonin inhibits the destruction of the extracellular matrix (ECM) of the disc. Melatonin preserves ECM contents, including sox-9, aggrecan, and collagen II through inhibiting matrix degeneration enzymes such as MMP-13. These protective effects may be mediated by the inhibition of oxidative stress, inflammation and apoptosis, and regulation of autophagy in IVD cells.
The Role of High Mobility Group Box 1 (HMGB1) in Neurodegeneration:
A Systematic Review
Authors: Shaikh Mohd. Farooq , Ikram Fathimath Zaha , Arulsamy Alina , Retinasamy Thaarvena
Published: January 2022

Background:

High mobility group box 1 (HMGB1) protein is a damage-associated molecular
pattern (DAMP) that plays an important role in the repair and regeneration of tissue injury. It
also acts as a pro-inflammatory cytokine through the activation of toll-like receptor 4 (TLR4) and
receptor for advanced glycation end products (RAGE), to elicit the neuroinflammatory response.
HMGB1 may aggravate several cellular responses, which may lead to pathological inflammation
and cellular death. Thus, there have been a considerable amount of research into the pathological
role of HMGB1 in diseases. However, whether the mechanism of action of HMGB1 is similar in all
neurodegenerative disease pathology remains to be determined.

Objective:

Therefore, this systematic review aimed to critically evaluate and elucidate the role of
HMGB1 in the pathology of neurodegeneration based on the available literature.

Methods:

A comprehensive literature search was performed on four databases; EMBASE, PubMed,
Scopus, and CINAHL Plus.

Results:

A total of 85 articles were selected for critical appraisal, after subjecting to the inclusion
and exclusion criteria in this study. The selected articles revealed that HMGB1 levels were found
elevated in most neurodegeneration except in Huntington’s disease and Spinocerebellar ataxia,
where the levels were found decreased. This review also showcased that HMGB1 may act on distinctive
pathways to elicit its pathological response leading to the various neurodegeneration processes/
diseases.

Conclusion:

While there have been promising findings in HMGB1 intervention research, further
studies may still be required before any HMGB1 intervention may be recommended as a therapeutic
target for neurodegenerative diseases.
Effects of Coupled-/soluble-Copper, Generating from Copper-doped
Titanium Dioxide Nanotubes on Cell Response
Authors: Yang Ping , Gao Pengyu , Luo Xiao , Yin Benli , Jiao Zhisha , Piao JunJi , Zhao Ansha
Published: January 2022

Background:

Endothelialization in vitro is a very common method for surface modification
of cardiovascular materials. However, mature endothelial cells are not suitable because of the difficulty
in obtaining and immunogenicity.

Methods:

In this work, we determined the appropriate amount of copper by constructing a copperloaded
titanium dioxide nanotube array that can catalyze the release of nitric oxide, compared the effects
of coupled-/soluble-copper on stem cells, and then induced stem cells to differentiate into endothelial
cells.

Results:

The results showed that it had a strong promotion effect on the differentiation of stem cells
into endothelial cells, which might be used for endothelialization in vitro.

Conclusions:

SEM and EDS results prove that a high content of copper ions are indeed doped onto the
surface of nanotubes with small amounts of Cu release. The release of NO confirms that the release of
several samples within a period of time is within the physiological concentration.
Fabrication and Characterization of Carbon Nanofibers Coated Expandable
Thermoplastic Microspheres-Based Polymer Composites
Authors: Jones Wanda , Sapkota Bedanga , Simpson Brian , Hassan Tarig A. , Jeelani Shaik , Rangari Vijaya
Published: January 2022

Background:

Thermoplastic expandable microspheres (TEMs) are spherical particles
that consist of a polymer shell encapsulating a low boiling point liquid hydrocarbon that acts as the
blowing agent. When TEMs are heated at 80-190 °C, the polymer shell softens, and the hydrocarbon
gasifies, causing the microspheres to expand, leading to an increase in volume and decrease in
density. TEMs are used in food packaging, elastomeric cool roof coatings, shoe soles, fiber and paper
board, and various applications in the automotive industry. It is noted that TEMs are known by
their brand name ‘Expancel’, which is also used to refer TEMs in this paper.

Objective:

The objective of this work was to develop and characterize forms prepared from TEMs
with/without carbon nanofibers (CNFs) coatings to study the effect of CNFs on structural, thermal,
and mechanical properties.

Method:

Sonochemical method was used to coat TEMs with various weight percentages (1, 2, and
3%) of CNF. Neat foam (without CNF) and composite foams (TEMs coated with various wt.% of
CNF) were prepared by compression molding the TEMs and TEMs-CNF composites powders.
Thermal and mechanical properties of the neat and composite foams were investigated.

Result:

The mechanical properties of the composite foam were notably improved, which is exhibited
by a 54 % increase in flexural modulus and a 6% decrease in failure strain with the TEMs-(2
wt.% CNF) composite foam as compared to the neat foam. Improvement in thermal properties of
composite foam was demonstrated by a 38% increase in thermal stability at 800ºC with the TEMs-(
1 wt.% CNF) composite foam as compared to the neat foam. However, no change in the glass
transition of TEMs was observed with the CNF coating. SEM-based analysis revealed that CNFs
were well dispersed throughout the volume of the TEMs matrix, forming a strong interface.

Conclusions:

Straightforward sonochemical method successfully triggered efficient coating of
TEMs with CNFs, resulting in a strong adhesion interface. The mechanical properties of composite
foams increased up to 2% of CNFs coating and then decreased with the higher coating, presumably
due to interwoven bundles and aggregation of CNFs, which might have acted as critical flaws to initiate
and propagate cracking. Thermal properties of foams increased with the CNFs coating while
no change in glass transition temperature was observed due to coating.
Challenges, Trends and Solutions for Communication Networks and
Cyber-Security in Smart Grid
Authors: Ali Qutaiba I. , Alsharbaty Firas S.
Published: January 2022

Power grid is one of the most important manifestations of the modern civilization and the engine of it where it is described as a digestive system of the civil life. It is a structure has three main functions: generation, transmission lines, distribution. This concept was appropriate for a century. However, the beginning of the twenty-first century brought dramatic changes on different domains: media, human growth, economic, environmental, political, and technical etc. Smart grid is a sophisticated structure including cyber and physical bodies hence it reinforces the sustainability, the energy management, the capability of integration with microgrids, and exploiting the renewable energy resources. The quantum leap of smart grid is related to the advanced communication networks that deal with the cyber part. Moreover, the communication networks of smart grid offer attractive capabilities such as monitoring, control, and protection at the level of real time. The wireless communication techniques in integration frame are promised solution to compensate the requirements of smart grid designing such as wireless local area networks, worldwide interoperability for microwave access, long term evolution, and narrowband- internet of things. These technologies could provide high capacity, flexibility, low-cost maintenance for smart grid. However, the multi-interfaces in smart grid may exploit by persons or agencies to implement different types of cyber-attacks may lead to dangerous damage. This research paper reviews the up-to-date researches in the field of smart grid to handle the new trends and topics in one frame in order to offer integration vision in this vital section. It concentrates on the section of communication networks the mainstay of smart grid. This paper discusses the challenging and requirements of adopting the wireless communication technologies and delves deeply into literature review to devise and suggest solutions to compensate the impairments efficiently. Moreover, it explores the cyber security that representing the real defiant to implement the concept of smart grid safely.
Empirical Evidence Governance Innovation in Public Service
Authors: Sudrajat Arip , Andhika Lesmana
Published: January 2022

Innovation in government activities is more directed in public services, although innovation can emphasize processes, development, planning, policies, and other activities. This research discusses governance innovation from empirical evidence that applied innovation cannot provide maximum results. The cause, government innovation that is not realized, appears only as a ceremonial act in government activities. Qualitative method analysis describes experiences, perceptions, responses through facts found in the informant's experience. This study was conducted in the Population and Civil Registration Record Office of Southeast Aceh Regency, starting from September to November 2020. In-depth interviews conducted with informants of this research consisted of government or executive, legislative, related institution, and citizen. Our field findings use the technique of hermeneutics to interpret various views that we can learn to look at the subject from every angle of knowledge (public administration, management, politics, innovation, and technology). That innovation should be supported by policies that result from decision-making, manager expertise, developed through long-term evaluation, and innovation as the basis for the quality of government public services. Governance innovation focuses on innovative action through various government instruments that lead to the simplification of action towards quality public services. For this reason, government, innovation, and how to manage are modes that continue to exist in administrative reform in government institutions with governance innovation that influence each other.
Fractional formulation of Podolsky Lagrangian density
Authors:   Department of Physics, Mutah University, Al-Karak, Jordan, Al-Oqali Amer D.
Published: January 2022

Lagrangians which depend on higher-order derivatives appear frequently in many areas of physics. In this paper, we reformulate Podolsky's Lagrangian in fractional form using left-right Riemann-Liouville fractional derivatives. The equations of motion are obtained using the fractional Euler Lagrange equation. In addition, the energy stress tensor and the Hamiltonian are obtained in fractional form from the Lagrangian density. The resulting equations are very similar to those found in classical field theory.
Use of Virtual Reality in the Reduction of Pain After the Administration of Vaccines Among Children in Primary Care Centers: Protocol for a Randomized Clinical Trial
Authors: de la Cruz Herrera Mercedes , Fuster-Casanovas Aïna , Miró Catalina Queralt , Cigarrán Mensa Mireia , Alcántara Pinillos Pablo , Vilanova Guitart Isabel , Grau Carrión Sergi , Vidal-Alaball Josep
Published: January 2022

Background

Pain and anxiety caused by vaccination and other medical procedures in childhood can result in discomfort for both patients and their parents. Virtual reality (VR) is a technology that is capable of entertaining and distracting the user. Among its many applications, we find the improvement of pain management and the reduction of anxiety in patients undergoing medical interventions.

Objective

We aim to publish the protocol of a clinical trial for the reduction of pain and anxiety after the administration of 2 vaccines in children aged 3 to 6 years.

Methods

We will conduct a randomized, parallel, controlled clinical trial with 2 assigned groups. The intervention group will wear VR goggles during the administration of 2 vaccines, while the control group will receive standard care from a primary care center for the procedure. Randomization will be carried out by using the RandomizedR computer system—a randomization tool of the R Studio program. This trial will be an open or unblinded trial; both the subjects and the investigators will know the assigned treatment groups. Due to the nature of the VR intervention, it will be impossible to blind the patients, caregivers, or observers. However, a blind third-party assessment will be carried out. The study population will include children aged 3 to 6 years who are included in the patient registry and cared for in a primary care center of the region of Central Catalonia. They will receive the following vaccines during the Well-Child checkup: the triple viral+varicella vaccine at 3 years of age and the hepatitis A+diphtheria-tetanus-pertussis vaccine at 6 years of age.

Results

The study is scheduled to begin in January 2022 and is scheduled to end in January 2023, which is when the statistical analysis will begin. As of March 2022, a total of 23 children have been recruited, of which 13 have used VR during the vaccination process. In addition, all of the guardians have found that VR helps to reduce pain during vaccination.

Conclusions

VR can be a useful tool in pediatric procedures that generate pain and anxiety.

International Registered Report Identifier (IRRID)

PRR1-10.2196/35910
Characterizing Thrombotic Complications Associated with COVID-19 Using Heterogeneous Patient Data Sources (Preprint)
Authors: Rosario Bedda , Zhang Andrew , Patel Mehool , Rajmane Amol , Xie Ning , Weeraratne Dilhan , Alterovitz Gil
Published: January 2022

BACKGROUND

COVID-19 has been observed to be associated with venous and arterial thrombosis. The inflammatory disease prolongs hospitalization, and preexisting comorbidities can intensify thrombotic burden in COVID-19 patients. However, venous thromboembolism, arterial thrombosis, and other vascular complications may go unnoticed in critical care settings. Early risk stratification is paramount in the COVID-19 patient population for proactive monitoring of thrombotic complications.

OBJECTIVE

This exploratory research seeks to characterize thrombotic complications associated with COVID-19 using information from Electronic Health Record (EHR) databases and insurance claims databases. The goal is to develop an approach for analysis using real-world data evidence that can be generalized to characterize thrombotic complications and additional conditions in other clinical settings as well.

METHODS

We extracted deidentified patient data from the insurance claims database, IBM MarketScan, and formulated hypotheses on thrombotic complications in COVID-19 patients with respect to patient demographic and clinical factors using logistic regression. The analysis then verified the hypotheses with deidentified patient data from the Mass General Brigham (MGB) patient EHR database, the Research Patient Data Registry (RPDR). A combination of odds ratios, 95% confidence intervals (CI), and P-values were obtained via the statistical analysis.

RESULTS

The analysis identified significant predictors (with P-value <.0001) for thrombotic complications in COVID-19 patients based on millions of records from IBM MarketScan and MGB RPDR. With respect to age groups, patients 60 years old and older had higher odds to have thrombotic complications than those under 60 years old. In terms of gender, males were more likely to have thrombotic complications than females. Among the pre-existing comorbidities, heart disease, cerebrovascular diseases, hypertension, and personal history of thrombosis all had significantly higher odds of developing a thrombotic complication. Cancer and obesity had odds greater than 1 as well. The results from RPDR validated the IBM MarketScan findings. They are largely consistent and afford mutual enrichment.

CONCLUSIONS

The analysis approach can work across heterogeneous databases from diverse organizations and thus facilitates collaboration. Searching through millions of patient records, the analysis helped identify factors influencing a phenotype. Use of thrombotic complications in COVID-19 patients is just a case study, and the same design can be used across other disease areas.
electronic Integrated Disease Early Warning System Evaluation: Surveillance System Evaluation (Preprint)
Authors: Nasher Samar , Alusfi, Rima , Taher Rula , Qassera Abdulqawi , Alsamey Abdulwakeel , Ghaleb Yasser
Published: January 2022

BACKGROUND

electronic Integrated Disease Early Warning System (eIDEWS) is an essential system, it contributes to better prevention and management of epidemics. Through the collection of complete, accurate, and timely data, countries are able to determine the priorities for suitable interventions that save the life of communities. Regardless of the conflict in Yemen, the system is still functioning and expanding to be the most effective epidemiological surveillance program.

OBJECTIVE

To determine the usefulness of the eIDEWS, assess its performance, and identify the strengths and weaknesses of its implementation

METHODS

The usefulness and performance attributes of eIDEWS were evaluated using CDC’s updated guidelines for evaluating public health surveillance systems. The evaluation was carried out in Sana’a capital from January to March 2021, by interviewing 25 stakeholders in three levels: central, governorate, and health district using a semi-structured questionnaire. Attributes of the system were ranked as poor (<60), average (60- <80), good (80- <90), and excellent (≥90) on the basis of indicators to calculate the final scores.

RESULTS

The eIDEWS overall usefulness and performance score was (90%) with an excellent rank. The mean of system attributes was 100% for acceptability, completeness, and timeliness. The flexibility was good (83%) since the change in reporting method is applied difficultly. The system is depending completely on foreign funds thus system’s stability was average (75%), However, eIDEWS was expanded recently to add new health facilities, the representativeness was average (76%).

CONCLUSIONS

The system is working effectively at evaluated sites. The overall system performance was excellent, however, flexibility and stability were good due to the negative adaptation of the system with the reporting method and the absence of other fund resources. Therefore, evaluating the new upgrade system, strengthening the stability by finding other supporting resources, moreover further expand coverage to include all public and private healthcare facilities are recommended.
North American Borders in Comparative Perspective during COVID Times
Authors: Correa-Cabrera Guadalupe , Konrad Victor
Published: January 2022

After the partial closure of the Canada-U.S. and Mexico-U.S. borders due to the COVID-19 pandemic in 2020,  and considering a new vision of border management that has been evolving since 1994, the face of North American borders is changing today. The future of the Canada-U.S. border will essentially differ from that of the Mexico-U.S. border. The first one might become more tenuous, while the border that divides Mexico and the United States will be probably fortified. Such a divergence is directly connected to the structural inequalities that characterize this region magnified by the pandemic. The present article examines North American borders in comparative perspective during COVID times. This comparative exercise focuses on four main thematic areas: trade, human mobility/migration, security and public health.
Trumpian populism: legitimizing chaos and right-wing nationalism as a political strategy
Authors: Cisneros Tirado José Antonio , Babbili Anantha
Published: January 2022

Since 2015, Donald Trump has impacted American politics and the international system with his incendiary rhetoric. During his campaign and administration, Trump broke with convention in his communication style. Trump rose to power by championing white, conservative Christians, using a highly nationalistic narrative, maintaining a populist ideology, and drawing support from least privileged sectors in rural areas. The 45th president was able to mobilize the impoverished white vote, but also different sectors of the most affluent classes by implementing favorable fiscal policies benefiting the richest sector of the population. In this article, we explore the creation of Trumpian populism as a concept originated by this political leader and his influence on the American electorate. We use storytelling to examine how Trump has successfully polarized the United States’ political arena, and undoubtedly, cast a shadow on the legitimacy of the electoral system.
Finite Element Analysis using MATLAB
Authors: Yadav Rahul
Published: January 2022

Abstract: Finite Element Analysis or FEA is the simulation of a physical phenomenon using a numerical mathematic technique referred to as the Finite Element Method or FEM. This process is at the core of mechanical engineering, as well as a variety of other disciplines. It also is one of the key principles used in the development of simulation software. Engineers can use these FEM to reduce the number of physical prototypes and run virtual experiments to optimize their designs. Finite Element Analysis is used in various fields like structural, fluid flow, heat transfer to estimate the behavior of a component in real environment. There now exists growing body of knowledge connected with the development of mathematical models and numerical simulations of physical model. There are various software packages like Ansys, OptiStruct, COMSOL, Solidworks and many more which provide a close estimate in simulation models. Apart from these software MATLAB also has a Partial Differential Equation (PDE) toolbox which enables us to perform these simulations using some built-in functions and codes. However, a computational numerical technique is not an end of design rather it just provides a great estimate of the final component for which the results are only as good as the input provided and the final component in most of the cases require a physical testing in environment which it is meant to perform as a validation. Keywords: Brake pedal, MATLAB, Partial differential equation (PDE) toolbox, Tetrahedral mesh.
Toxicity Effect by Heavy Metals as Pollutants on Fertile Soil
Authors: Kadam Gopal Mohanrao
Published: January 2022

Abstract: There are rising geologic and anthropogenic processes and as a result, now a days soils polluted by heavy metals have become more common and it is a problem across the globe. Soil polluted due to heavy metal can be freed from pollutants effectively by use of bioremediation process. It's a very well-known process and is used in situ, making it ideal to make soil free from pollutants as a part of crop establishment as well as restoration of soil which are being treated. Microorganisms as well as plants uses a variety of processes/methods to bioremediate the pollutants present in the different types of soils. Keywords: Heavy metal contamination, Remediation process, Soil pollutants, bioremediation process, soil pollutants
Design and Development of Hydraulic Gripper for picking and placing the Materials
Authors: Pandit Priya
Published: January 2022

Abstract: The objective of this study is to design a hydraulic arm with a gripper that can be used for the purpose of material handling in various fields and be economical, flexible and easy to operate. Grippers are devices used with pick-and-place robotic systems to pick up or place an object on an assembly line, conveyor system, or other automated system. Hydraulic grippers are most often used in conjunction with a piece of equipment that only has a hydraulic power source for actuators. The main objectives of the project are: To select a suitable configuration of links for the equipment. To design and analyze the links based on load considerations. Make the system mobile so that work volume can be increased. Reduce power consumption. Index Terms: Hydraulic gripper, conveyor system, automated system, actuators, economical, flexible, easy to operate.
Design of Electric- Go Kart
Authors: Shelke Prof. Mayur
Published: January 2022

Abstract: The aim of our project is the development of an electric GO kart vehicle to reduce emission of hazardous pollutant gases and to design and develop a vehicle which works efficiently on electric power. E-Kart is a racing vehicle having very low ground clearance and can be worked on only flat racing circuits.This paper concentrates on explaining the engineering behind the design of a safe, rigid and torsional free frame, well-mounted power train along with the braking and steering system. We approached our design by considering all possible alternatives for a system and modelling them in SOLIDWORKS.
Heat Transfer Analysis of Micro Polar Fluid with AL2O3 and CuO Hybrid Nanofluid Over a Plate with and Without Out Viscous Dissipation
Authors: SrinivasaRao G.
Published: January 2022

Abstract: This work analysis investigated with the boundary layer stream and heat transfer aspects of a micropolar nanofluid over a porous shrinking sheet with thermal radiation. The boundary layer equations governed by the partial differential equations are transformed in to a set of ordinary differential equations with the help of suitable local similarity transformations. The coupled nonlinear ordinary differential equations are solved by the commercial MATLAB code bvp4c.The solutions of dimensionless velocity ,velocity gradient and temperature profiles are analyzed by the effect of various controlling flow parameters nonlinear parameter ,material property and Eckert number. and temperature and Prandtl number. Physical quantities such as skin frication coefficient, local heat, computed. Keywords: Viscous effects .flat plate, Nanofluid, hybrid nanofluid, micro polar fluid , local Nusselt number, skin friction, micro rotation
Editorial: Trends and expectations in corporate law and governance around the world between theory and case analysis
Authors: Benocci Alessandro
Published: January 2022

This new issue contains five contributions that deal with both theoretical and practical aspects related to corporate law and governance, which provide scholars with regulatory experiences and case studies observed in various countries with a predominantly multidisciplinary approach. The second issue of 2021 of the journal is full of stimuli and shows how corporate law and governance not only require a multidisciplinary approach but also require a sensitivity that is both theoretical and practical and which must also consider geo-political and historical variables, in order to better indicate what the future developments of the economy
Public perception and firm’s market performance: The case of Annual Report Award in the emerging economy
Authors: Alijoyo Antonius , Sirait Kevin Bastian
Published: January 2022

It has been a general belief that the public’s perception can affect the firm’s value. Subsequently, many initiatives have been made by various governments to pull such effects on their listed firm. Particularly in Indonesia, one of those initiatives is known as Annual Report Award (ARA), whereby its participants are required to show their good corporate governance (GCG) practices. Thus, the purpose of this study is to investigate the 2018 ARA’s effect on the market performance of its listed firms’ categories. In which, the analysis focuses on the categories’ abnormal returns and the abnormal trading volume. Through the application of the event study methodology, the findings imply that the Indonesian capital market is more attentive to the participants within the financial state-owned enterprise category, and 2018 ARA has helped increase the participants’ abnormal return within the respective category. Although an increase in abnormal returns is not necessarily accompanied by an increase in abnormal trading volume, the findings also suggest that the 2018 ARA can influence participants’ stock returns across multiple market indices. Hence, the ARA event could influence the public’s perception and, simultaneously, bringing added value to its participants.
Heterogeneous light delayed leaf senescence and ensure yield in maize
Authors: feng lingyang , Raza Muhanmmad Ali , Yuan Shu , Ahmed Zaheer , Shi Jianyi , Wu Yushan , Zhang Ling , Yong Taiwen , Yan Yanhong , Yang Feng , Yang Wen-yu
Published: January 2022

As an essential regulator of photosynthesis and hormone signaling, light
plays a critical role in leaf senescence and yield gain in crops.
Previously, numerous studies have shown that the narrow-wide-row
planting pattern, especially under intercropping systems, is more
beneficial for crops to enhance light interception, energy conversion,
and yield improvement. However, the narrow-wide-row planting pattern
inevitably leads to a heterogeneous light environment for crops (i. e.,
maize in maize-based intercropping systems) on both sides of the plant.
The mechanism by which it affects leaf senescence and yield of maize
under a narrow-wide-row planting pattern is still unclear. Therefore, in
this study, we compared the leaf senescence and yield formation process
of maize under homogeneous (normal light, NL and full shade, FS) and
heterogeneous (partial light, PL) light conditions. Results revealed
that partial light treatment influenced the homeostasis of growth and
senescence hormones by regulating the expression of ZmPHYA and ZmPIF5.
Compared to normal light and full shade treatments, partial light
delayed leaf senescence by 3.6 and 5.9 days with 2.2 and 3.3 more green
leaves and 1.1 and 1.4 fold nitrogen uptake, respectively. Partial light
reduced oxidative stress by enhancing antioxidant enzyme activities of
PS (shade side of partial light) leaves, which improved photosynthetic
assimilation, balanced sucrose, and starch ultimately maintaining the
similar maize yield to NL. Overall, these results are important for
understanding the mechanism of leaf senescence in maize, especially
under heterogeneous light environments, which maize experienced in
maize-based intercropping systems. Furthermore, these findings are
providing proof of getting a high yield of maize with less land in
intercropping systems. Thus, we can conclude that maize-based
intercropping systems can be used for obtaining high maize yields
maintained under the current climate change scenario.
Gender differences and adherence of patients treated with wearable cardioverter-defibrillator: insights from an international multicenter register
Authors: Abumayyaleh Mohammad , Dreher Tobias C. , El-Battrawy Ibrahim , Rosenkaimer Stephanie , Röger Susanne , Erath Julia , Klein Norbert , Kovacs Boldizsar , Duru Firat , Saguner Ardan , Akin Ibrahim
Published: January 2022

Aims The treatment with the wearable cardioverter defibrillator
(WCD) may protect against sudden cardiac death (SCD) as a bridging
therapy until a cardioverter-defibrillator may be implanted. We analyzed
in a multicenter setting a consecutive patient cohort wearing WCD to
explore gender differences. Methods and results We analyzed 708
consecutive patients, 579 from whom were males and 129 females (age,
60.5±14 vs. 61.6±17 years old; p=0.44). All patients were divided into
age quartiles for analysis. While the rate of ischemic cardiomyopathy
(ICM) as a cause of prescription of WCD was significantly higher in
males as compared to females (42.7% vs. 26.4%; p=0.001), females
received it more frequently due to non-ischemic cardiomyopathy (NICM)
(55.8% vs. 42.7%); p=0.009). The wear time of WCD was equivalent in
both groups (21.1±4.3 hours/days in males vs. 21.5±4.4 hours/days in
females; p=0.27; and 62.6±44.3 days in males vs. 56.5±39 days in
females; p=0.15). Mortality was comparable in both groups at
2-year-follow-up (6.8% in males vs. 9.7% in females; p=0.55).
Appropriate WCD shocks and the incidence of device implantations were
similar in both groups (2.4% in males vs. 3.9% in females; p=0.07)
(35.1% in males vs. 31.8% in females; p=0.37), respectively. In age
quartile analysis, compliance was observed more in older patients as
compared to adult patients (87.8% vs. 68.3%; p<0.001).
Conclusion Compliance for wearing WCD was excellent regardless
of gender. Furthermore, mortality and the incidence of device
implantations were comparable in both groups. Appropriate WCD shocks
tended to be higher in females as compared to males.