bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penegakan Hukum terhadap Tindak Pidana Politik Uang dalam Pemilihan Kepala Daerah ditinjau dari Undang-Undang Nomor 10 Tahun 2016
Authors: Parlindungan Ahmad
Published: December 2019

Regional Head Elections or abbreviated as (Pilkada), fraudulencies are often occurs as seen in one of the court verdict no. 381 /Pid.Sus/2018.PN,Psp. About money politics. Money politics is a from of giving or promising to bribe someone with the intention so thet the person does not carry out his righs in certain way during the general election. The regional head election is a main momentum of democracy in the implementation of each general election be held every pair of candidates expects no fraudulent acts carried out by the candidate pairs in order to create a conducive regional head general election. Therefor money politic perpetrators can be held accountable for their action as is have been regulated in Law No.10 of 2016 concerning the second amendement to Law No. 1 of 2015 concerning the second amendment to law number 1 of 2014 concerning the election of regional heads, while there are 25 types of criminal acts for the election of regional heads, while there are 5 articles concerning on criminal acts of general election in KUHP. Pilkada violations are divided into there, which are administrative violation, criminal violations of money politics, and disputes over the result of general elections in this case the election of regional heads. Administrative violations were reported to the electoral commission and forwarded to KPUD. Violations of general election criminal proceeds with the criminal justice system (police, public prosecutor, judiciary) in accordance with the criminal procedure code, preceded by report from thev public or candidate pairs to the election supervisory committee no later than seven days after the report is received, while disputer over the resoult of the regional head elections originally handled by the supreme court was handed over to the constitional court.
Penyelesaian Peselisihan Perjanjian Kerja Sama antara Asosiasi Bongkar Muat dengan Koperasi Tenaga Bongkar Muat Upaya Karya
Authors: Siregar Gomgom
Published: December 2019

The purpose of this paper is to describe the factors causing disputes in a collaboration, procedures for the resolution of cooperation disputes and settlement through non-litigation procedures. This type of research used in this research is normative legal research with the focus of problems related to how the dispute resolution of cooperation between loading and unloading associations with the labor force loading and unloading effort cooperatives. Based on the results of the study, it is known that the settlement of cooperation disputes between the stevedoring association with the stevedoring labor cooperative can be carried out through litigation and non-litigation procedures.
Participação social na gestão de resíduos sólidos na cidade de Teixeira (PB)
Authors: Campos Ivete Marcelino , Alves João Batista
Published: December 2019

A gestão social participativa e a educação ambiental são instrumentos importantes para alcance dos objetivos da Política Nacional de Resíduos Sólidos (PNRS). O presente trabalho descreve a participação social na gestão dos resíduos sólidos (RS) na cidade de Teixeira-PB, para tanto, bairros e ruas significativas foram visitados e realizado levantamento de informações. Nesses setores, diferentes atores sociais foram abordados e questionados sobre problemas socioambientais que incide dos RS. Constatou-se que 96% do lixo doméstico tem descarte inadequado, inexiste incentivo à coleta seletiva e ao sistema de logística reversa. A abordagem educativa sobre RS precisa ser ampliada em todos os setores sociais, pois, educação ambiental e a informação são basilares à participação social participativa.
Educação Ambiental no Ensino Superior Brasileiro: análise do Exame Nacional de Desempenho dos Estudantes (ENADE) aplicados aos cursos de Direito (2006-2015)
Authors: Dudeque Pianovski Vieira Alboni Marisa , Santos Adrielly Pinho dos , Philippi Mariana Gmach
Published: December 2019

O artigo propõe-se a avaliar se os conceitos e competências relacionados à educação ambiental estão inseridos no ensino superior nacional, especificamente no que tange ao curso de Direito, e se os princípios e objetivos previstos na Política Nacional de Educação Ambiental são, em alguma medida, contemplados nos exames aplicados aos estudantes. Os objetivos específicos elencados foram: averiguar se e como as questões ambientais são abordadas no ensino superior; e apurar em que medida este conteúdo é avaliado no Enade. Com arcabouço bibliográfico e documental a pesquisa analisou os dados do Exame Nacional de Desempenho dos Estudantes (ENADE), aplicados no período trienal entre 2006 e 2015, aos cursos do Direito do Brasil.
O Zoológico como recurso didático para Educação Ambiental
Authors: Fischer Marta Luciane , Artigas Natalia Aline Soares
Published: December 2019

Os zoológicos são empregados tradicionalmente como recursos didáticos por escolas para o desenvolvimento de intervenções de educação, concomitante a sua incumbência de conservação. Questionou-se se essas demandas se retroalimentam e amplificam os esforços em prol da construção de um cidadão crítico, sustentável e ético. Objetivou-se caracterizar a Educação Ambiental por meio de revisão de literatura integrativa e transversal na interconexão entre escolas e zoológicos divulgadas no meio científico, leigo e institucional. A análise atestou incipiente divulgação científica e institucional de ações voltadas para estudantes em zoológicos, contudo identificou-se a conservação e conscientização como motivadoras das intervenções, acrescidas de limitações pedagógicas e logísticas e vulnerabilidades decorrentes da baixa sinergia das instituições e ausência de instrumentos de avaliação. Consequentemente, a abordagem a comunicação entre zoológicos e escolas necessita de fortalecimento, o que pode ser alcançado pela instauração de comitês de Bioética Ambiental fomentando a multidisciplinaridade nas intervenções educacionais.
Avaliação do conhecimento de alunos do ensino médio sobre o destino dos resíduos sólidos domésticos
Authors: Manica Everton Josué , Johann Liana
Published: December 2019

A Educação Ambiental tem usado como ferramenta principal a sensibilização dos alunos para promover atividades voltadas à minimização da produção dos resíduos sólidos domésticos e trabalhar de forma correta o descarte dos mesmos. Com isso, o presente artigo teve como objetivo analisar o conhecimento dos alunos do Ensino Médio de uma escola do Vale do Taquari, Rio Grande do Sul, Brasil, sobre o destino dos resíduos sólidos domésticos através da aplicação de um questionário. Pode-se afirmar, com as respostas obtidas, que os estudantes possuem pouco conhecimento sobre resíduos sólidos domésticos, mas ao mesmo tempo os estudantes do Ensino Médio estão preocupados com o destino final e a melhor forma de tratamento dos resíduos sólidos domésticos produzidos em suas casas.
Práticas e percepções quanto ao gerenciamento de resíduos sólidos industriais no Estado de Santa Catarina
Authors: Corrêa de Souza Abel , Moro Broleze Fernanda
Published: December 2019

Buscando identificar o comportamento ambiental voltado ao gerenciamento de resíduos industriais em Santa Catarina, este estudo procedeu através de uma pesquisa de campo com abordagem qualitativa, utilizando um questionário com dez questões abertas, destinadas aos mais variados setores. Em predominância, as indústrias apresentam práticas voltadas a correta destinação e tem percepções positivas relacionadas aos custos dispendidos. Tais procedimentos descrevem que o comportamento ambiental não possui um padrão por segmento e favorece o estudo dos resíduos voltados as suas características e classificações em detrimento de uma abordagem em uma organização com geração de um resíduo específico.
Un policía preparado para todo. Trazando nexos entre formación y práctica policial en la provincia de Santa Fe
Authors: Bianciotto Maria Laura
Published: December 2019

Este trabajo es parte de una investigación socio-antropológica que realizamos entre los años 2006-2012 en torno a la práctica policial en la provincia de Santa Fe, particularmente en la ciudad de Rosario (Argentina). En ese marco, la indagación de la instancia de formación/instrucción de futuros agentes policiales resultó central para comprender prácticas concretas, saberes y valores fuertemente arraigados en la institución.

Siguiendo esta línea, abordaremos  la instancia de reclutamiento y formación de la Policía de Santa Fe –ISeP-  a fin de trazar algunos nexos entre formación y práctica; argumentando que en el ámbito de la formación lo que se pone en juego es fundamentalmente la transmisión de una práctica profesional, es decir  una serie de conocimientos ligados a capacidades, habilidades y  modos de proceder. Todo ello nos permitirá debatir con otras perspectivas, como también complejizar las miradas en torno del oficio y la práctica policial.
La anticoncepción hormonal de emergencia: Mitos y Realidades
Authors: Marin Mora Alejandro
Published: December 2019

La anticoncepción hormonal de emergencia ha sido objeto de debate por lo mitos que han surgido en torno a su uso, sin embargo, existe evidencia científica basada en diversas investigaciones biomédicas que demuestran que los dos principales mitos: que se trata de un “tratamiento abortivo” y que su uso en la población aumenta las infecciones de transmisión sexual, son falsos. 

Palabras clave: aborto, anticoncepción hormonal de emergencia, infecciones de transmisión sexual.
An Evaluation of Community Outreach Services of Emilio Aguinaldo College – Cavite: Towards a Five-Year Development Plan
Authors: Ethel Reyes-Chua  , Iaris Alagon
Published: December 2019

Conducting community services is about building rapport, relationship, and linkages to the community.  Since service is one of the core values of EAC-Cavite, it is very significant that the neighboring community shall benefit from the community outreach programs conducted by its various schools or departments.   This study focuses on the evaluation of the outreach programs of EAC-Cavite in Bgry. San Agustin, Dasmarinas, Cavite. It uses the qualitative-descriptive method of research utilizing the survey questionnaire, observation, and impact evaluation approach.  The results of the study revealed that 48% of the respondents were very satisfied, 33% were satisfied, and 6% were somewhat satisfied in the programs.  On the other hand, there were also some problems encountered by the proponents during the actual conduct of these programs, thus, these inspired the researchers to come up with a 5-year development plan to improve the services and its program of activities. It is therefore recommended to continue to move on and reach out for the sustainable development of the community focusing more on the areas of education, health, environment, and socio-economic development. Finally, every program should be evaluated immediately to find out its strengths and weaknesses and to address all the problems encountered before, during, and after the activity using the impact evaluation approach.
Factors Affecting Faculty Student Rapport- A Study of Private Universities/Institutions in National Capital Region, India
Authors: Deeksha Thakur  , Charu Shri  , A K Vij
Published: December 2019

This paper analyses factors impacting faculty-student rapport. The instrument used for this research was professor-student scale by Wilson et al (Georgia Southern University, 2010). 800 students from eight private universities/institutions of NCR, India were the respondents for this research. These private universities/institutions imparted engineering and management education. SPSS version 20 was used for data analysis. Factor analysis showed that all the items of the questionnaire can be categorized among seven (7) components. These seven components were named as student interest and motivation, expertise and problem-solving, personality/attributes of the faculty, open communication, approachability, authenticity and congruence. These components and the extent to which they impact FSR have been explained in the full-length paper. Practical implication of the paper is that faculty should pay due attention to these factors while building rapport with the students in higher education. Paying attention to these would lead to optimum rapport with the students.
Lythrum salicaria L. Tohumlarının Morfolojik Özelliklerine Etki Eden İki Önemli Ekolojik Faktör: Tepe Tacı Kapalılığı ve Lokasyon
Authors: LEBLEBİCİ Sema , ÖZYURT Mustafa Sabri
Published: December 2019

Bitkinin yayılış gösterdiği lokasyon ve
tepe tacı kapalılığı bitkinin vejetatif ve generatif gelişiminde farklılık
meydana getiren önemli ekolojik faktörler arasında yer almaktadır. Bu
araştırmada Lythrum salicaria L. türünün Batı Anadolu’da yer alan ve üç farklı fitocoğrafik bölgeyi
temsil eden Kütahya, Eskişehir, Bilecik ve Antalya illerinde yayılış gösteren
populasyonlarının tohum ağırlığı ve tohumun en-boy uzunlukları ile lokasyon ve
tepe tacı kapalılığı arasındaki ilişkiler belirlenmiştir. Ortalama tepe tacı
kapalılığı en düşük olan Antalya ilinde (0.8±0.2) en ve boy uzunluğu en büyük
tohumlar (1219.6±4.6µm-519.4±3.6µm), tepe tacı kapalılığı en yüksek olan
Eskişehir ilinde (87.3±3.8) ise en ve boy uzunluğu en küçük tohumlar
(961.5±45.7µm-423.6±3.4µm) tespit edilmiştir. L. salicaria populasyonlarının tohum en ve boy uzunlukları ile tepe tacı kapalılığı
arasında negatif bir ilişki olduğu; tepe tacı kapalılığı azaldıkça bitkinin
ortalama tohum en ve boy uzunluğunun arttığı tespit edilmiştir. Ayrıca L. salicaria populasyonlarının tohum en ve boy uzunlukları ile enlem koordinatları
arasında negatif bir ilişki olduğu belirlenmiştir.
Temper Haddelemede Merdane Parametrelerinin ERD6112 Kalite Sac Malzemelerin Pürüzlülük Transferine Etkisinin Deneysel İncelenmesi
Authors: BAŞOĞLU Fatih , KURGAN Naci
Published: December 2019

Sac malzemelerde yüzey kalitesinin, düzlemselliğin
ve yüzey pürüzlülüğünün önemli olduğu yerlerde malzemenin temper haddeden
geçirilmesi gerekmektedir. Malzemelerin mekanik özelliklerinin
homojenleştirildiği ve istenilen pürüzlülükte üretildiği işlem olan temper
haddeleme, yaklaşık %1 uzamanın verildiği bir ütüleme haddesidir. Bu
çalışmada, homojen bir pürüzlülük transferi için hangi şartlarda temper
haddeleme yapılması gerektiği ve malzeme özelliklerinin bu
pürüzlülük transferini ne ölçüde etkileyeceği araştırılmıştır. Bu
kapsamda, ERD6112 sac malzemeler laboratuar şartlarında farklı devir ve farklı
ezme miktarlarında temper haddeleme ile pürüzlendirilmiş ve pürüzlülük
transferini etkileyen ezme miktarı, merdane pürüzlülük değeri, haddeleme hızı
ve haddeleme kuvveti gibi parametreler deneysel olarak incelenerek sonuçlar
değerlendirilmiştir.
Performance Comparison of TOR Hidden Service Crawlers
Authors: VAROL ARISOY Merve , KÜÇÜKSİLLE Ecir Uğur
Published: December 2019

TOR (The Onion Routing) is a network structure that has become popular in recent years due to providing anonymity to its users and is often preferred by hidden services. In this network, which attracts attention due to the fact that privacy is essential, so the amount of data stored increases day by day, making it difficult to scan and analyze the data. In addition, it is highly likely that the process performed during the onion extension services scan will be considered as cyber-attack and the access to the relevant address will be blocked. Various crawler software has been developed in order to scan and access the services (onion web pages) in this network. However, crawling here is different from crawling pages in a surface network with extensions such as com, net, org. This is because the TOR network is located on the lower layers of the surface network, and the pages in TOR network are accessed only through the TOR browser instead of the traditional browsers (Chrome, Mozilla, etc.). In the crawler softwares developed to date, this situation was taken into consideration and in order to protect the confidentiality, the data was obtained by selecting paths through different relays in the requests made to the addresses.

In the TOR network, reaching the target address by passing over different nodes in each request sent by the users,  slows down this network. In addition, the low performance of a browser that tries to retrieve information through TOR brings long periods of waiting. Therefore, working with crawler software with high crawling and information acquisition speed will improve the analysis process of the researchers. 4 different crawler software was evaluated according to various criteria in terms of guiding the people who will conduct research in this field and evaluating the superior and weaknesses of the crawlers against each other. The study provides an important point of view for choosing the right crawler in terms of initial starting points for the researchers want to analyze of Tor web services.
Otlatma Olgunluğu Döneminde Hindiba (Cichorium intybus L.) ile Bazı Baklagil ve Buğdaygil Yem Bitkileri Karışımlarının Ot Verimi ve Otun Bazı Özelliklerinin Belirlemesi
Authors: CAN Mehmet , AYAN İlknur
Published: December 2019

Bu çalışma, Ondokuz Mayıs Üniversitesi Ziraat Fakültesi Araştırma ve
Uygulama alanında 2017 ve 2018 yılında Tesadüf Blokları Deneme desenine göre
yürütülmüştür. Materyal olarak hindiba ile yonca, ak üçgül, çayır üçgülü, gazal
boynuzu, çok yıllık çim ve domuz ayrığı bitkilerinin yalın, ikili (Hindiba +
diğer yem bitkileri) ve üçlü (Hindiba+baklagil+buğdaygil)  karışımları kullanılmıştır. Çalışma
hindibanın otlatma olgunluğu dönemine ulaştığında hasat edilmiştir. Biçimlerin
ortalaması olarak hindibanın bitki boyu 19 – 56 cm arasında değişmiştir. İki
yılda elde edilen toplam yaş ot verimleri 2564-20831 kg/da arasında, toplam
kuru ot verimi 772-4298 kg/da arasında değişmiştir. Otlatma olgunluğu
döneminde, kuru otun ortalama ham protein oranı sırasıyla, % 11.85-26.80, NDF
oranı % 27.45-63.01, ADF oranı % 15.45-34.22, NYD değeri 92-256 olarak
belirlenmiştir. Çalışmanın sonuçları incelendiğinde, benzer ekolojilerde
hindiba yapay mera tesisinde değerlendirilecekse çayır üçgülü+domuz
ayrığı+hindiba karışımı önerilebilir.
Study of Structural and Optoelectronic Properties of Hexagonal ZnO Nanoparticles
Authors: KURBAN Hasan , KURBAN Mustafa
Published: December 2019

Bu çalışmada, yoğunluk
fonksiyonel sıkı bağlama (DFTB) yöntemini kullanarak, ZnO nano parçacığının yapısal
ve elektronik özellikleri incelendi. İlk olarak, 258 atom içeren ~ 0.9 nm çaplı olan bir altıgen kristal yapısına dayanan 30x30x30 ZnO NP karakterize
edildi. İkinci olarak, ZnO nanoparçacığının HOMO, LUMO elektronik özellikleri,
bant boşluğu enerjileri, Fermi seviyeleri ve durum yoğunluğu (DOS) hesaplandı. Bu özellikler ayrıca sıcaklığa bağlı olarak ta analiz
edildi (en fazla 1000 K). Zn-Zn, O-O, Zn-O
gibi ikili etkileşimlerin bağ sayısı, ayrılma olayları ve radyal dağılım
fonksiyonu (RDF) gibi yapısal analiz, yeni algoritmalar kullanılarak incelendi.
Sonuçlarımız, Zn-Zn bağlarının sayısının O-O ve
Zn-O bağlarından daha fazla olduğunu göstermektedir; bu nedenle, Zn atomlarının
O atomları bağ yapmayı daha çok tercih ettiği görülmektedir. Ayrıca durum yoğunluğunu (DOS) analiz ettik ve ZnO parçacığının
yarı iletken benzeri bir karakter gösterdiğini gözlemledik. Sıcaklığa bağlı, HOMO-LUMO enerji boşluğu arttığı
görüldü. Ayrıca, sonuçların deneysel
verilerle uyumlu olduğu bulundu.
HAFİF RAYLI SİSTEM ARACINA HİBRİT BİR SİSTEM ENTEGRE EDİLMESİNİN SİSTEM PARAMETRELERİ ÜZERİNE ETKİLERİ
Authors: ELDEN Gülşah , TANŞU Abdurrahim
Published: December 2019

Bu çalışmanın amacı, hafif raylı
bir hibrit sistem aracında araç tarafından talep edilen akımın, yakıt hücresi
modülü çıkış geriliminin, anlık hidrojen tüketim miktarının, batarya çıkış
geriliminin ve batarya şarj durumunun zamanla değişimini incelemektir. Hibrit
sistem Proton Değişim Membranlı yakıt hücresi modülü ve Lityum-İyon batarya
modülünden oluşmaktadır. Bu amacı gerçekleştirmek için, Kayseri ilinde bulunan
hafif raylı sistem hattının sadece beş istasyonluk güzergahı pilot bölge olarak
seçilip iki ayrı durumun incelendiği hibrit sistemler tasarlandı. Durum 1,
raylı sistem aracının yakıt hücresi modülü ile tahrik edildiği, frenleme
esnasında çıkan rejeneratif akımın batarya modülünde depolandığı ve bu
depolanan enerjinin yardımcı sistemlerde kullanıldığı durumdur. Durum 2 ise
aracın Lityum-İyon batarya modülü ile tahrik edildiği ve yakıt hücresi
modülünün sadece batarya modülünü şarj etmek için kullanıldığı durumdur. Bu iki
durum için matematiksel modeller oluşturuldu ve bu modeller MATLAB/Simulink
programında kodlanarak çözümler gerçekleştirildi. Elde edilen sonuçlara göre,
Durum 2'nin Durum 1'e göre anlık talep edilen akıma hızlı cevap vermesi ve
hidrojen yakıtı tüketimi açısından daha tercih edilebilir olduğu görülmektedir.
Yeni Bir Veri Kümesi (RidNet) Kullanarak Kontrolsüz Ortamda Yüz İfadesi Tanımanın Derin Öğrenme Yöntemleri ile İyileştirilmesi
Authors: ÖZDEMİR Rıdvan , KOÇ Mehmet
Published: December 2019

Bu çalışmada, internetten genel erişime açık görüntüler kullanılarak oluşturulan veri kümesi (RidNet) ile yedi farklı yüz ifadesi için derin öğrenme yöntemleri kullanılarak duygu tanıma işlemi yapılmıştır. Daha sonra AlexNet, GoogLeNet ve ResNet101 gibi literatürdeki tanınmış evrişimli sinir ağları mimarileri ile RidNet üzerinden transfer öğrenimi yapılmıştır. Compound Facial Expressions of Emotion (CE) ve Static Facial Expressions in the Wild (SFEW) veri kümeleri test veri kümeleri olarak belirlenmiştir. İlk olarak yapılan deneysel çalışmalar ile en iyi sınıflandırma performansını gösteren evrişimli sinir ağı mimarisi belirlenmiştir. Bu evrişimli sinir ağı AffectNet, The Karolinska Directed Emotional Faces (KDEF) ve RidNet ile eğitilmiştir. AffectNet, KDEF ve RidNet ile eğitilmiş ağlar kontrollü ortamda oluşturulan veri kümesi (CE) ile test edildiğinde benzer sınıflandırma başarımları elde edilmiştir. Kontrolsüz ortamdaki test veri kümesinde (SFEW) ise RidNet ile eğitilen ağ diğer ağlara belirgin bir üstünlük sağlamıştır.
Valor razonable y la calidad de información revelada: efectos de la aplicación anticipada de la NIIF 13 en Chile
Authors: De la Fuente Mella Hanns , Silva Palavecinos Berta , Campos Espinoza Ricardo , Cademartori Rosso David
Published: December 2019

El mercado de capitales chileno se caracteriza por alta concentración de la propiedad y por la participación de inversionistas institucionales como las Administradoras de fondos de Pensiones (AFP). En Chile, las IFRS se adoptan a partir del año 2009. Desde la emisión de la IFRS 13, en 2011, su aplicación ha sido voluntaria, y sólo obligatoria a partir del 2013.

El propósito de este estudio es medir los efectos de la adopción anticipada del uso del valor razonable en la transparencia del mercado de capitales chileno y en la disminución de asimetría de información.

Como proxy de la asimetría de información se trabajará con el spread (bid-ask) con datos de acciones intra-diarios de la Bolsa de Comercio de Santiago para el período 2007-2012.

El estudio muestra que la aplicación anticipada de la IFRS 13 no ha producido efecto significativo en la asimetría de información, se aprecia además que la aplicación de la norma no ha producido el efecto esperado, es decir, a menor nivel de jerarquía del valor razonable menor es la asimetría de información.
Determinantes en la Ética Profesional del Contador Público y/o Auditor
Authors: Santander Ramírez Valentín , Hormazabal Saavedra Pablo
Published: December 2019

Acreditar la carrera de contador público y/o auditor, internacionalmente, frente a la Asociación Interamericana de Contabilidad, exige la inclusión de aspectos de la ética profesional establecidos en el Código de Ética de la IFAC3. El estudio determinó aspectos, incluidos en el Código de Ética de la IFAC, que aportan significativamente en la formación ética profesional del estudiante de Contador Público y/o Auditor. El estudio utilizó un enfoque metodológico mixto o complementario, de carácter descriptivo. Se encuestó a profesionales contadores públicos y/o auditores, que se desempeñaban en la academia y otros en el sector empresarial. Los resultados indican que 17 aspectos contenidos en el Código aportan significativamente a la formación de los contadores públicos y/o auditores.
Evaluación cualitativa del conservadurismo contable en Chile
Authors: Perez Stizzoli Valeria G. , Pinto Perry Germán R.
Published: December 2019

El concepto de prudencia o conservadurismo ha sido estudiado en diversas investigaciones tanto desde la perspectiva teórica, como en su aplicación práctica en la revelación de la información contable: Basu [(1997), (2005)], Pope and Walker (2003), Watts (2003), Beaver and Ryan (2005), Brown et al (2006), García Lara and Mora (2004), entre otros.

En tanto, el IASB ha readecuado su Marco Conceptual en el año 2010, eliminando el concepto de prudencia, pese a que aún subsisten prácticas prudenciales que están reguladas en sus propias normas (conservadurismo normativo).

Esa preocupación por el tema también es apreciado en la revisión de literatura que hemos realizado, la cual evidencia en estudio de cómo las variables que las investigaciones empíricas realizadas, se constatan en la revelación en las notas de los estados contables de diversas entidades en distintos países, lo que nos ha motivado a realizar un estudio sobre la forma de materialización de los criterios conservadores que se aprecian en la emisión de informes de la realidad económica y financiera de las entidades en Chile.

Es por ello que se realiza una investigación del tipo cualitativo basada en la observación de la información revelada y relatos de cómo se expresan en las notas de los estados contables los antecedentes útiles para apreciar los efectos del conservadurismo condicional e incondicional.

Esta revisión se realizó en 10 sociedades anónimas abiertas clasificadas en el IPSA, las cuales fueron consideradas como informantes claves.

Es posible concluir que existen diversas actitudes o maneras de revelar el conservadurismo en

Chile, lo que se evidencia en el énfasis que demuestran las empresas para publicitar la información en las notas sobre este hecho, como también en los formatos utilizados en las diversas memorias anuales de esas entidades.
Aprendizaje interactivo en estudiantes de contabilidad de la carrera de administración de empresas
Authors: Benites Medina Rosa , Bastidas Jiménez Marcelo
Published: December 2019

Las tecnologías de la información y comunicación fueron introducidas años atrás y paulatinamente han revolucionado los sistemas empresariales e incursionaron también en los entornos educativos, generando un nuevo modelo de enseñanza y aprendizaje, debido a que involucraron cambios en los procesos, objetivos, contenidos e infraestructura de las instituciones educativas que se van adecuando a las necesidades actuales de las empresas.

Con el presente artículo se pretende que los docentes de la asignatura de contabilidad de la carrera de Administración de Empresas, cuenten con acciones que contribuyan a elevar motivación en el estudio de la asignatura. Para ello fue necesario investigar y reflexionar en las causas de las elevadas tasas de reprobación de los estudiantes y de esa manera poder enfocar el problema con las metodologías adecuadas.

La metodología utilizada en el presente artículo fue de carácter mixto. El estudio cuantitativo, se llevó a cabo con la aplicación de una encuesta dirigida a los estudiantes que cursaron las asignaturas de Contabilidad 1 y 2 de la carrera de Administración de Empresas, durante el período 47. El estudio cualitativo, se llevó a cabo con la aplicación de entrevistas en profundidad dirigidas a los docentes de las asignaturas contables. En ambos casos los objetivos apuntaron a determinar la necesidad de tener tácticas que impliquen la utilización de nuevas tecnologías y del aprendizaje interactivo.

Los resultados confirman la necesidad de aplicar estrategias de aprendizaje interactivo, entre las cuales figuran las tutorías virtuales, la creación de videos tutoriales, la explotación de herramientas interactivas en los ambientes virtuales. Con esto se pretende, elevar la motivación de los estudiantes y disminuir las tasas de reprobación actualmente evidenciadas en la carrera.
Métodos de costos utilizados por instituciones hospitalarias en Chile: estudio de caso
Authors: Gallegos Muñoz Cecilia , Rodríguez Quezada Estela
Published: December 2019

Las condiciones y la gestión económica y social han impulsado importantes cambios en la organización y gestión de las entidades de salud, en este contexto, la gestión de sus costos y gastos resulta ser en un elemento esencial en la búsqueda de eficiencias. Por lo cual, el uso de sistemas de costos

apropiados puede constituir una herramienta que permita mejorar la gestión, ya que las instituciones con un buen sistema de información pueden tomar las mejores decisiones, que por un lado les permita optimizar los recursos que dispone y por otro, mejorar la calidad del servicio.

El objetivo del presente trabajo fue identificar las prácticas de medición de costos utilizadas por Centros de Salud Familiar, Hospitales, y Clínicas de Salud de la Región del Bio-Bio en Chile.

La investigación es de tipo exploratorio, descriptivo y de corte transversal. Se utilizó una muestra por conveniencia que incluye tres Centros de Salud Familiar (CESFAM), tres Hospitales Estatales y tres Clínicas privadas. Se definieron como variables independientes el tamaño de la organización y el tipo de financiamiento y como variables dependientes: Método de Valuación de Inventarios, Sistema de Acumulación de costos, Asignación de Costos Indirectos de Fabricación, Teorías económicas del costo de producción, Teorías económicas del costo para la gestión. Para la recogida de información, se aplicó una encuesta y en algunos casos fue necesario realizar una entrevista para conocer y entender en mayor detalle el sistema de costos utilizados.

Los resultados dan cuenta de que las Instituciones cuyos fondos provienen del Estado no calculan el costo por paciente ni por prestación, más bien, acumulan sus costos por centro de responsabilidad, en tanto, las Clínicas tienen un mayor control de sus costos aunque utilizan métodos tradicionales mayoritariamente.
Evolución del conservadurismo de balance en Argentina y Chile: la incidencia de las NIIF
Authors: Verón Medina Carmen Stella , Marcolini Tulliani Silvina Beatriz
Published: December 2019

La adopción de las Normas Internacionales de Información Financiera (NIIF) por parte de la Unión Europea, Australia y Nueva Zelandia en el año 2005, impulsó el proceso de adopción a nivel mundial y en particular en los países latinoamericanos.

La implementación de las NIIF generó el interrogante sobre si, la calidad de la información financiera emitida bajo este cuerpo normativo se incrementaba con respecto a las normas locales de cada país adoptante. Esta calidad de información puede ser medida a partir de la infravaloración sistemática del patrimonio neto contable respecto del valor de mercado de las empresas. De esta forma se investiga si los criterios de reconocimiento y medición de activos, pasivos y resultados utilizados en la preparación de estados financieros bajo las NIIF, resultan más prudentes o conservadores respecto a los preparados bajo la norma local del país que corresponda.

El objetivo del trabajo es analizar la evolución del conservadurismo de las empresas cotizadas argentinas y chilenas, y en particular si la implementación de la NIIF ha incidido en las prácticas contables conservadoras de las empresas analizadas. Una de las medidas del conservadurismo de balance o incondicional es la relación entre el valor contable y el valor de mercado de la empresa. Esta relación se observa a través del ratio Market to Book (MTB) que, con valores superiores a uno reflejaría la existencia de conservadurismo contable. Para ello realizamos un estudio longitudinal que abarca períodos pre y post NIIF, mediante la comparación del ratio MTB de dichos períodos, a través de un test de comparación de medias (Argentina 2008-2016, Chile 2003-2016). Los datos fueron obtenidos de la base de datos Thomson One.

Los resultados muestran que la implementación de las NIIF en Argentina incrementó el sesgo conservador en la preparación de los estados financieros, mientras que en Chile se redujo.
Gobierno corporativo y desempeño financiero de las empresas chilenas
Authors: Moraga Flores Hugo , Ropero Moriones Eva
Published: December 2019

El objetivo de la presente investigación es determinar y analizar el grado de adopción y homogeneidad de las prácticas de gobierno corporativo (en adelante GC) implementadas por las empresas chilenas inscritas en la Superintendencia de Valores y Seguros (SVS), a través del análisis de las respuestas al cuestionario exigido por la Norma de Carácter General N°385, además de establecer, si esta adopción afecta a variables de desempeño financiero de las empresas en revisión. Los datos analizados corresponden a las respuestas entregadas por las propias empresas a la SVS, para el año 2015 que se divulgaron a través de la página web de la SVS el año 2016. Para el logro del objetivo propuesto, hemos elaborado un indicador de adopción de prácticas de GC que hemos tomado como variable para establecer si el sector y subsector económico de pertenencia, tiene alguna influencia en el grado de adopción de prácticas de GC obtenido por las empresas que conforman la base de datos en análisis. Para dicho efecto se realizó un estudio descriptivo y se aplicaron herramientas estadísticas como el coeficiente de variación (CV), con lo cual se determinó que dichos grupos eran heterogéneos en la adopción, posteriormente se realizó un análisis de normalidad al grupo de datos lo cual estableció que se debían aplicar pruebas no paramétricas, utilizando la Rho de Spearman. A través de nuestra investigación, establecimos que no existe una relación significativa entre el grado de adopción y la valorización de la empresa medida a través de la Q de Tobin, la variable de rentabilidad y retorno sobre el patrimonio, pero logramos establecer relación entre la pertenencia a los indicadores, Dow Jones Sustainability Index Chile e Índice de Precios Selectivo de Acciones (IPSA).
Design and Implementation of Neuro Based Switching System Control for Power Socket
Authors:   Faculty of Electrical and Electronic Engineering Technology, Universiti Teknikal Malaysia Melaka, Durian Tunggal, Malaysia., A Aziz* Khairul Azha , Kadmin Ahmad Fauzan ,   Faculty of Electrical and Electronic Engineering Technology, Universiti Teknikal Malaysia Melaka, Durian Tunggal, Malaysia., Ab Aziz Muhammad Azraei ,   Faculty of Electrical and Electronic Engineering Technology, Universiti Teknikal Malaysia Melaka, Durian Tunggal, Malaysia., Mohamood* Nadzrie B ,   Faculty of Electrical and Electronic Engineering Technology, Universiti Teknikal Malaysia Melaka, Durian Tunggal, Malaysia., Abd Gani Shamsul Fakhar ,   Faculty of Electrical and Electronic Engineering Technology, Universiti Teknikal Malaysia Melaka, Durian Tunggal, Malaysia.
Published: December 2019

Biosensor is an analytical device that used to convert a biological response into an electrical signal. While, electroencephalogram (EEG) is a test that measures and records electrical signal from the brain through a metal electrode. Smart home controller using biosensor is a system that allows a communication of human brain and home appliances, microcontroller or computer. The main objective of this project is to design and implement a neuro based switching system control for power socket using biosensor and IoT data visualization, and to analyze system performance in terms of biosensor and IoT performance. To achieve the objective, EEG signal acquired by using a low cost EEG biosensor that is Neurosky Mindflex device. After that, EEG signal was analyzed and classified through Arduino (IDE) serial monitor. Next, classified signal was used to control a real-time home appliance by sending a command to NODEMCU ESP8266. A communication between Neurosky Mindflex device with microcontroller or computer are designed to turn on and off home appliances. Besides biosensor data visualization, home appliances usage can be observed through IoT platform i.e. ThingSpeak via the internet.
Effects Of Kenaf And Basalt Facesheets Modified Nanosilica Of Closed Cell Aluminium Sandwich Panel
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA/Shah Alam, Selangor, Malaysia., Ain Mohamad* Nurul Emi Nur , Jumahat* Aidah ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.
Published: December 2019

Sandwich structure made of metal sheet and foam core is widely used in various industries due to its excellent energy absorption and impact resistance properties. Recently, fiber reinforced polymers (FRP) such as carbon fiber reinforced polymer and glass fiber reinforced polymer have been used in sandwich panel as a face sheet. The addition of filler into FRP system is expected to enhance the mechanical properties and improve the specific strength of the resulted FRP. This paper presents the impact response of silica nanoparticles filled kenaf fiber reinforced polymer (KFRP) and basalt fiber reinforced polymer (BFRP) as a facesheet in sandwich structure. A series of nanocomposites, with 5wt%, 13wt% and 25wt% of silica nanoparticles were fabricated using mechanical stirrer. The KFRP and BFRP facesheets were fabricated using vacuum bagging method. The impact response of closed cell aluminium foam and natural FRP sandwich panel was investigated. It was found that, the addition of nanosilica into BFRP and KFRP facesheets results in higher energy absorbed required initiating the impact damage. The fractured surfaces of upper and lower face sheets and fracture mechanisms during impact test such as delamination between kenaf-nanomodified epoxy layers, basalt-nanomodified epoxy layers and aluminium core shear were evaluated.
Woven and Unidirectional Glass-Aluminium Fibre Metal Laminates (FML): Quasi-Static Indentation Properties
Authors:   Faculty of Mechanical Engineering, Universiti Teknologi MARA/Shah Alam, Selangor, Malaysia., Jumahat* Aidah , Najib Muhammad Naim ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA/Shah Alam, Selangor, Malaysia., Sapiai Napisah ,   Faculty of Mechanical Engineering, Universiti Teknologi MARA/Shah Alam, Selangor, Malaysia.
Published: December 2019

In this study, the effect of fibre arrangement and aluminium thin sheet on quasi-static indentation properties of fibre metal laminates (FML) based on glass fibre reinforced polymer composite (GFRP) and Aluminium (Al) was investigated. The woven and unidirectional types of glass fibre prepreg and 0.5mm, 1mm and 2 mm of Al sheet thickness were used in the fabrication of Glass fibre-Al FML systems. The GFRP and FML samples were fabricated using a combination of hand lay–up and hot press methods. Quasi-static indentation test was performed according to ASTM D6264. The results showed that the woven type of GFRP and FMLs exhibited the highest energy absorption as compared to those of unidirectional of GFRP and FMLs. It was observed that for the woven type specimens of GFRP and FMLs, the matrix cracking and fibre breakage/delamination triggered in weft and wrap direction, which showed diamond-shaped damage. While the damage surface of unidirectional GFRP and FMLs showed single axis orientation damage type that lateral with the direction of the fibre namely fibre splitting mechanism. The FML2 systems for both woven and unidirectional, that used 2mm thickness of Al, demonstrated the highest energy absorption when compared to the other FML systems. This shows that FMLs absorbed more energy when thicker Al sheet was used.
Vehicle Speed Control for Autonomous Vehicle using PID Controller
Authors:   Centre for System Engineering Studies, Faculty of Electrical Engineering, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia., Razali* Hidayatulsherlina , Kamal* Mahanijah Md ,   Centre for System Engineering Studies, Faculty of Electrical Engineering, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Razak Noorfadzli Abdul ,   Centre for System Engineering Studies, Faculty of Electrical Engineering, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.
Published: December 2019

This project presents a real time reading of Proportional Integral Derivative (PID) controller tuning. The system will control the output speed of the vehicle based on the given input speed by implementing the PID controller. The controller helps in ensuring that the output speed achieves the same as the input speed given and does not depart. The speed of car is controlled by controlling a linear motor that is attached to a current sensor and an incremental encoder as a feedback to calculate speed. The output reading of speed is in km/h. Raspberry Pi 3B+ is used as microcontroller and python language is used in order to program the vehicle speed. The vehicle is tested and PID parameter are calculated. The system is then run by using PID parameter and it shows that expected PID controller is stable and able to control the car’s speed.
In Vitro Mutation of Capsicum annuum L.var. Kulai by Gamma Radiation
Authors:   Agricultural Biotechnology Research Group, Faculty of Plantation and Agrotechnology, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Abdullah* Shamsiah , Shariffudin Nur Amalina Farhana ,   Faculty of Plantation and Agrotechnology, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Omar Norumaimah ,   Faculty of Plantation and Agrotechnology, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia., Harun Abdul Rahim ,   Agrotechnology and Biociences Division, Malaysian Nuclear Agency, Kajang, Selangor, Malaysia., Shamsudin Shuhaimi ,   Agrotechnology and Biociences Division, Malaysian Nuclear Agency, Kajang, Selangor, Malaysia.
Published: December 2019

The present work was carried out to investigate the effects of gamma radiation on regeneration of Capsicum annuum L. var Kulai via in vitro. Seeds of C. annuum were irradiated with various doses of gamma ray (0, 20, 40, 60, 80, 100, 200, 300, 400, 500, and 600 Gy) emitted from the Caesium-137 source at the rate of 4.31 Gy per minute. Irradiated seeds grown on MS medium without hormone for hypocotyl and cotyledon preparation as explant for in vitro regeneration. Seed germination rate revealed significant variation between treatments, and seeds started to germinate between 6 to 17 days. Irradiated seeds between 0-60 Gy were observed to germinate in less than 10 days. All explants including hypocotyl and cotyledon were cultured on MS medium with different concentrations of BAP in combination with AgNO3 to observe the response of these explants to different hormone concentrations. From the observation, calluses were induced in 90% of hypocotyl and cotyledon explants in all treatments. The characteristics of calluses were varied with greenish friable, greenish compact, yellowish watery, yellowish friable and yellowish compact. In other treatments, calluses were found in purple, bright yellow and yellowish orange. On the other hand, shoot regeneration was observed in treatment between 40-100 Gy. In conclusion, gamma radiation gave impact on seed germination, seedling growth performance, in vitro callus formation and shoot regeneration of Capsicum annuum var. Kulai.
Mechanical Characterization of Epoxy Filled with Seed Shells as Reinforcement
Authors:   Fakulti Kejuruteraan Mekanikal, Universiti Teknologi MARA, Shah Alam Selangor., Kalam* Anizah , Yusof Fauziah Md. ,   Fakulti Kejuruteraan Mekanikal, Universiti Teknologi MARA, Shah Alam Selangor., Halim Zahurin ,   Department of Manufacturing and Materials Engineering, Faculty of Engineering, International Islamic University Malaysia, Jalan Gombak, Kuala Lumpur., Ahmad Zuraida ,   Department of Manufacturing and Materials Engineering, Faculty of Engineering, International Islamic University Malaysia, Jalan Gombak, Kuala Lumpur.
Published: December 2019

The use of natural fiber composite has been widely promoted in many industries such as construction, automotive and even aerospace. Natural fibers can be extracted from plants that are abundantly available in the form of waste such as sunflower seed shells (SSS) and groundnut shells (GNS). These fibers were chosen as the reinforcement in epoxy to form composites. The performance of composites was evaluated following the ASTM D3039 and ASTM D790 for tensile and flexural tests respectively. Eight types of composites were prepared using SSS and GNS fibers as reinforcement and epoxy as the matrix with the fiber content of 20wt %. The fibers were untreated and treated with Sodium Hydroxide (NaOH) at various concentrations (6%, 10%, 15%, and 20%) and soaking time (24, 48 and 72 hours). The treatment has successfully enhanced the mechanical properties of both composites, namely SSS/epoxy and GNS/epoxy composites. The SSS/epoxy composite has the best mechanical properties when the fibers were treated for 48 hours using 6% of NaOH that produced 22 MPa and 13 MPa of tensile and flexural strength respectively. Meanwhile, the treatment on groundnut shells with 10% sodium Hydroxide for 24 hours has increased the Flexural strength tremendously (53%), however no significant effect on the tensile strength. The same trend was also observed on the tensile and flexural modulus. The increase of 41% in flexural modulus after treatment with 10% NaOH for 24 hours was also the evidence of mechanical properties enhancement. The evidence of improved fiber and matrix bonding after fiber treatment was also observed using a scanning electron microscope (SEM). The SSS/epoxy composites performed better in tensile application, meanwhile the GNS/epoxy composites are good in flexural application.
Resistance Spot Weld assisted with Adhesive Bonding
Authors:   Fabrication and Joining Section, University Kuala Lumpur Malaysia France Institute, 43650 Bandar Baru Bangi, Selangor, Malaysia., Ghazali* Farizah Adliza , Zain Norazwani Mohd ,   Fabrication and Joining Section, University Kuala Lumpur Malaysia France Institute, 43650 Bandar Baru Bangi, Selangor, Malaysia., Salleh Zuraidah ,   Faculty of Mechanical Engineering, Universiti Teknologi Mara, 40200 Shah Alam, Selangor, Malaysia., Taib Ya’kub Md ,   Faculty of Mechanical Engineering, Universiti Teknologi Mara, 40200 Shah Alam, Selangor, Malaysia., Jumahat Aidah ,   Faculty of Mechanical Engineering, Universiti Teknologi Mara, 40200 Shah Alam, Selangor, Malaysia.
Published: December 2019

This paper presents an experimental investigation of the weld bonding of low carbon steel (JIS G3141) together with adhesive layers to increase the mechanical properties of weld bonding. Epoxy adhesive was used in this research applied on the sheet thickness of 1.2 mm. The weld-bonding was carried out by applying layer of adhesive followed by resistance spot welding on surface samples. The relative properties and characteristics of the resulting weld-bonded-adhesive joints are evaluated and compared with the conventional spot-welding through tensile-shear, peel, hardness tests and macro-etching observations. The strength of weld bond joints was calculated and compared with those in as-weld and adhesive-bond joints. Results showed that the strength of weld-bond adhesive is higher than as-weld specimen. The hardness distribution of weld bond adhesive joints was investigated, at three regions i.e. base metal (BM), the heat-affected zone (HAZ), and the fusion zone (FZ) using micro-hardness Vickers machine. It can conclude that the presence of adhesive does not affect the hardness of weld-bonded. From macro- etching observation, the layer adhesive influenced the weld bond via the size nugget of weld-bonded which is smaller than as-weld. The introduction of adhesive layer in spot welding improves the joint strength and quality of spot weld.