bluuebunny/crossref_metadata_2025 huggingface dataset:
In Silico Evaluation of the Antioxidant Potential of Two Caffeine Analogs with Recognized Epithelial Anticancer Potential
Authors: da Silva Costa Josivan , Breno Rodrigues dos Santos Cleydson , da Silva Lopes Costa Karina , da Silva Ramos Ryan , do Socorro Barros Brasil Davi , dos Santos Borges Rosivaldo , María Campos Rosa Joaquín , Jorge da Cruz Macêdo Williams
Published: May 2018

The antioxidant activity of molecules constitutes an important factor for the regulation of redox homeostasis and reduction of oxidative stress. Cells affected by oxidative stress can undergo genetic alteration, causing structural changes and promoting the onset of chronic diseases, such as cancer. The in silico study performed here was developed to evaluate the antioxidant potential of two molecules, ZINC08706191 (Z91) and ZINC08992920 (Z20), with recognized epithelial anticancer potential. Molecular docking, chemical-quantum calculations and Pearson's correlation were performed. The Z91 and Z20 molecules showed lower binding free energy (ΔG) values for the receptor-ligand interaction than the reference molecules (caffeine – CAF and ascorbic acid – AA), and better results for values of molecular descriptors correlated with ΔG, resulting in a decrease of ΔG. Strong correlations were observed between ΔG values for the five receptors evaluated and ΔG values of the potential epithelial anticancer activity available in literature. These results attest to the significant antioxidant potential of the Z91 and Z20 molecules and their strong relation with the potential epithelial anticancer activity and may be indicated for further analysis in relation to the control of oxidative stress and epithelial anticancer activity.
Simulation of the Arctic – North Atlantic Ocean Circulation with a Two-Equation k-omega Turbulence Parameterization
Authors: Moshonkin Sergey , Zalesny Vladimir , Gusev Anatoly
Published: May 2018

A method for solving the turbulence equations embedded in the sigma ocean general ocean circulation model is proposed. Like the general circulation model, the turbulence equations are solved using the splitting method by physical processes. The turbulence equations are split into two main stages describing transport-diffusion and generation-dissipation processes. Parameterization of turbulence in the framework of equations allows, at the generation-dissipation stage, to use both numerical and analytical solutions and to ensure high efficiency of the algorithm. The results of large-scale ocean dynamics simulation taking into account the parameterization of vertical turbulent exchange are considered. Numerical experiments were carried out using k-omega turbulence model embedded to the Institute of Numerical Mathematics Ocean general circulation Model (INMOM). Both the circulation and turbulence models are solved using the splitting method with respect to physical processes. The coupled model is used to simulate the hydrophysical fields of the North Atlantic and Arctic Oceans for 1948--2009. The model has a horizontal resolution of 0.25 degree and 40 sigma-levels along the vertical. The sensitivity of the solution to the changes in mixing parameterization is studied. Experiments demonstrate that taking into account the climatic annual mean buoyancy frequency improves the reproduction of large-scale ocean characteristics. There is a positive effect of Prandtl number variations for reproducing the upper mixed layer depth. The experiments also demonstrate the computational effectiveness of the proposed approach in solving the turbulence equations.
Research on Self-Esteem Levels of Visually Handicapped Individuals Who Do and Do not Perform Sports
Authors: Dalbudak İbrahim , Yiğit Şıhmehmet , Ramazanoğlu Fikret
Published: May 2018

The purpose of this study is to examine the self-esteem levels of visually handicapped individuals who do sports and do’t do sports. There were 106 sportsmen and 94 persons with visual handicapped (200 in total) who participated in the research clubs in the province of Izmir. As the sub-problems, the relationship between the genders of participant who visually handicapped and not visually handicapped was investigated. The study consists of two parts. In the first part, the demographic characteristics of the participants were determined; in the second part Rosenberg Self Value scale consisting of 10 questions was used. Data were analyzed with SPSS 18.00 package program. T test, correlation analysis, descriptive statistics were applied to test hypotheses of the study. The research found that there is a significant difference between the self-esteem levels of individuals with and without visually handicapped sports (P <0.05). No statistically significant difference was found between the self-esteem levels of the sportsmen and the sportswomen (P> 0,05). There was no significant difference in the self-esteem levels of visually handicapped individuals who played individual sports and team sports (P> 0,05). As a result, it has been seen that sports have a positive effect on self-esteem in visually handicapped individuals and they contribute and hold to life more meaningful.
Synergistic Effect of Graphene Oxide and Mesoporous Structure on Flame Retardancy of Nature Rubber/IFR Composites
Authors: Wang Na , Zhang Miao , Kang Ping , Zhang Jing , Fang Qinghong , Li Wenda
Published: May 2018

Aiming to improve the flame retardancy performance of natural rubber (NR), we developed a novel flame retardant synergistic agent through grafting of MCM-41 to graphene oxide (GO)，named as GO-NH-MCM-41，as an assistant of intumescent flame retardants (IFR). The structure of GO-NH-MCM-41 was characterized by FTIR, TEM and SEM tests, which confirmed that a fine grafting had been applied between GO and MCM-41. The flame retardancy of NR/IFR/GO-NH-MCM-41 composites was evaluated by limited oxygen index (LOI), UL-94 and cone calorimeter test. The LOI value of NR/IFR/GO-NH-MCM-41 reached to 26.3%; the UL-94 ratings improved to V-0 rating. Moreover, the addition of GO-NH-MCM-41 obviously decreased the peak heat release rate (PHRR) and the total heat release (THR) of the natural rubber composites. And the addition of GO-NH-MCM-41 increased the thickness of char residue. The images of SEM indicated the char residue were more compact and continuous. The degradation of GO-NH-MCM-41 based NR composites completed with a mass loss of 35.57% at 600 ℃. The tensile strength and the elongation at break of NR/IFR/GO-NH-MCM-41 composites were 13.9 MPa and 496.7%, respectively. The results of rubber process analyzer (RPA) reached the maximum value, probably due to a better network of the fillers in the matrix.
Management Strategies of Ocular Abnormalities in Patients with Marfan Syndrome: Current Perspective
Authors: Esfandiari Hamed , Ansari Shabnam , Rabie Hossein Mohammad
Published: May 2018

Marfan syndrome is an autosomal dominant genetic connective tissue disorder that results from mutations in the fibrillin-1 gene located on chromosome band 15q 15–21. Fibrillin, a glycoprotein, is widely expressed throughout the body and contribute to elasticity and force-bearing capacity of connective tissue. In the eye, fibrillin is a key constituent of the ciliary zonules, which suspend the crystalline lens in place. The zonular defect leads to ectopia lentis that is hallmark of Marfan ocular abnormalities and occurs in 60 to 80% of cases. Other less common ocular features of Marfan syndrome are increased axial length, astigmatism, and flat cornea. Visual function in Marfan syndrome could be affected in several ways: ectopia lentis, refractive error, amblyopia, retinal detachment, cataract, and glaucoma. Management of subluxated lens starts with correction of refractive error with eyeglasses in mild cases. In more severe cases, especially when lens bisects the pupil, complete correction of refractive error is impossible without removing subluxated lens. The best method for visual rehabilitation after lens extraction is still debated. Aphakic Artisan implantation at the time of subluxated lens removal results in good visual outcomes with acceptable safety profile. Studies with longer term follow up and larger sample populations are needed to evaluate the safety of this procedure in patients with Marfan syndrome.
Synthesis of Gold Functionalised Nanoparticles with the Eranthis hyemalis Lectin and Preliminary Toxicological Studies on Caenorhabditis elegans
Authors: Djafari Jamila , McConnell Marie T. , Santos Hugo M. , Capelo José Luis , Bertolo Emilia , Harvey Simon C. , Lodeiro Carlos , Fernández-Lodeiro Javier
Published: May 2018

The lectin found in the tubers of the Winter Aconite (Eranthis hyemalis) plant (EHL) is a Type II Ribosome Inactivating Protein (RIP); type II RIPs have shown anti-cancer properties, and have great potential as therapeutic agents. Similarly, colloidal gold nanoparticles are successfully used in biomedical applications as gold nanoparticles can be functionalised with ligands with high affinity and specificity for target cells to create therapeutic and imaging agents. Herein we present the synthesis and characterization of gold nanoparticles conjugated with EHL. The aim was to establish the viability of the conjugate and perform a set of initial assays to establish whether the biological effect of EHL is altered by the conjugation. The biological assays were performed in Caenorhabditis elegans, a free living nematode commonly used for toxicological studies; previous work from some of the authors using first life stage (L1) nematodes has shown that EHL has a strong biocidal effect on C. elegans. Gold nanoparticles functionalised with EHL (AuNPs@EHL) were successfully synthesised by bioconjugation with citrate gold nanoparticles (AuNPs@Citrate); the conjugates were analysed by UV-Vis spectroscopy, Dynamic Light Scattering (DLS), Zeta Potential analysis and Transmission Electron Microscopy (TEM). Results indicate that an optimal functionalisation was achieved with the addition of 100 µL of EHL (concentration 1090 ± 40 µg/mL) over 5 mL of AuNPs (concentration [Au0] = 0.8 mM). Biological assays on the effect of AuNPs@EHL on C. elegans were performed, using first life stage (L1) and pre-adult stage (L4) nematodes. Citrate gold nanoparticles did not have any obvious effect on the nematodes. For L1 stage nematodes, the assays show that conjugation with gold nanoparticles reduced the biological effect of EHL on C. elegans. As lectin binding activity is essential for the natural protein to bind and allow entry to cells, conformational changes due to conjugation may have affected this binding affinity. For L4 stage nematodes, both EHL alone and AuNPs@EHL showed biological activity, and reproductive delays and reduced fecundity were observed in both cases. These assays indicate that EHL can be conjugated to gold nanoparticles and retain elements of biocidal activity.
A Review Paper on “Graphene Field Emission for Electron Microscopy”
Authors: Shao Xiuyuan , Khursheed Anjam
Published: May 2018

Although good field emission from graphene has been demonstrated from a wide variety of different micro-fabricated structures, very few of them can be used to improve the design of cold field emitters for electron microscopy applications. Most of them consist of densely packed nano-emitters, which produce a large array of defocused overlapping electron beams, and therefore cannot be subsequently defocused down to a single nano-meter electron probe. This paper reviews the kind of single-tip cathode structures suitable in cold field emission guns for instruments such as the Scanning Electron Microscopy, Transmission Electron Microscope or the Scanning Transmission Electron Microscopy, and reviews progress in fabricating them from graphene based materials.
Robust Template-Based Watermarking for DIBR 3D Images
Authors: Kim Wook-Hyung , Hou Jong-Uk , Jang Han-Ul , Lee Heung-Kyu
Published: May 2018

Several depth image based rendering (DIBR) watermarking methods have been proposed, but they have various drawbacks, such as non-blindness, low imperceptibility, and vulnerability to signal or geometric distortion. This paper proposes a template based DIBR watermarking method that overcomes the drawbacks of previous methods. The proposed method exploits two properties to resist DIBR attacks: the pixel is only moved horizontally by DIBR, and the smaller block is not distorted by DIBR. The one dimensional (1D) discrete cosine transform (DCT) and curvelet domains are adopted to utilize these two properties. A template is inserted in the curvelet domain to restore the synchronization error caused by geometric distortion. A watermark is inserted in the 1D DCT domain to insert and detect a message from the DIBR image. Experimental results of the proposed method show high imperceptibility and robustness to various attacks, such as signal and geometric distortions. The proposed method is also robust to DIBR distortion and DIBR configuration adjustment, such as depth image preprocessing and baseline distance adjustment.
An Assessment of the Probability of Subsurface Contamination of Aquifers From Oil and Gas Wells in the Wattenberg Field, Modified for Water-Well Location
Authors: Stone C. H. , Fleckenstein W. W. , Eustes A. W.
Published: May 2018

The United States National Science Foundation has funded a sustainability-research network focused on natural-gas development in the Rocky Mountain region of the United States. The objective of this specific study is the assessment of the use of existing water wells to monitor the risk of contamination by the migration of fracturing fluids or hydrocarbons to freshwater aquifers. An additional objective of the study is to modify existing risk estimates using the spatial relationships between the existing water wells and producing oil wells. This will allow estimates of single-barrier failure and multiple-barrier failure, resulting in contamination projections for oil and gas wells in areas without surrounding water wells to detect migration, dependent on well-construction type.

Since 1970, the Wattenberg Field in Colorado has had a large number of oil and gas wells drilled. These wells are interspaced tightly with agricultural and urban development from the nearby Denver metropolitan area. This provides a setting with numerous water wells that have been drilled within this area of active petroleum development. Data from 17,948 wells drilled were collected and analyzed in Wattenberg Field, allowing wells to be classified by construction type and analyzed for barrier failure and source of aquifer contamination. The assessment confirms that although natural-gas migration occurring in poorly constructed wellbores is infrequent, it can happen, and the migration risk is determined by the well-construction standards. The assessment also confirms that there has been no occurrence of hydraulic-fracturing-fluid contamination of freshwater aquifers through wellbores. The assessment determines both the spatial proximity of oil and gas wells and surface-casing depth to water wells to then determine the utility of water wells to monitor migration in oil wells.
Global-Search Distributed-Gauss-Newton Optimization Method and Its Integration With the Randomized-Maximum-Likelihood Method for Uncertainty Quantification of Reservoir Performance
Authors: Chen Chaohui , Gao Guohua , Li Ruijian , Cao Richard , Chen Tianhong , Vink Jeroen C. , Gelderblom Paul
Published: May 2018

Although it is possible to apply traditional optimization algorithms together with the randomized-maximum-likelihood (RML) method to generate multiple conditional realizations, the computation cost is high. This paper presents a novel method to enhance the global-search capability of the distributed-Gauss-Newton (DGN) optimization method and integrates it with the RML method to generate multiple realizations conditioned to production data synchronously.

RML generates samples from an approximate posterior by minimizing a large ensemble of perturbed objective functions in which the observed data and prior mean values of uncertain model parameters have been perturbed with Gaussian noise. Rather than performing these minimizations in isolation using large sets of simulations to evaluate the finite-difference approximations of the gradients used to optimize each perturbed realization, we use a concurrent implementation in which simulation results are shared among different minimization tasks whenever these results are helping to converge to the global minimum of a specific minimization task. To improve sharing of results, we relax the accuracy of the finite-difference approximations for the gradients with more widely spaced simulation results. To avoid trapping in local optima, a novel method to enhance the global-search capability of the DGN algorithm is developed and integrated seamlessly with the RML formulation. In this way, we can improve the quality of RML conditional realizations that sample the approximate posterior.

The proposed work flow is first validated with a toy problem and then applied to a real-field unconventional asset. Numerical results indicate that the new method is very efficient compared with traditional methods. Hundreds of data-conditioned realizations can be generated in parallel within 20 to 40 iterations. The computational cost (central-processing-unit usage) is reduced significantly compared with the traditional RML approach.

The real-field case studies involve a history-matching study to generate history-matched realizations with the proposed method and an uncertainty quantification of production forecasting using those conditioned models. All conditioned models generate production forecasts that are consistent with real-production data in both the history-matching period and the blind-test period. Therefore, the new approach can enhance the confidence level of the estimated-ultimate-recovery (EUR) assessment using production-forecasting results generated from all conditional realizations, resulting in significant business impact.
Onset of Liquid-Film Reversal In Upward-Inclined Pipes
Authors: Fan Yilin , Pereyra Eduardo , Sarica Cem
Published: May 2018

Accumulation of oil and/or water at the bottom of an upward-inclined pipe is known to be the source of many industrial problems, such as corrosion and terrain slugging. Therefore, accurate prediction of the critical gas velocity that can avoid the liquid accumulation is of great importance.

An experimental study of onset of liquid-film reversal, which is believed to be the main cause of liquid accumulation, was conducted in a hilly-valley test section at low-liquid-loading condition. A new, easily implemented mechanistic model to predict critical gas velocity, which is specifically developed based on the liquid-film reversal in stratified flow, is proposed in this work. The new model was verified with the data acquired in the study and other studies from the open literature, showing a fair agreement. This work also reviewed and evaluated other critical-gas-velocity-prediction models. The new model performs best compared with other models, especially in terms of the inclination angle and liquid-flow-rate effect on critical gas velocity. The total average absolute error was reduced 6.0% compared with the current best-prediction model (Zhang et al. 2003), and 38.2% for the widely used Turner et al. (1969) droplet-removal model.
Writing Skill of Engineering students of Government and Self-financing Colleges: A Comparative Study
Authors: Saravanan J. , Prakash A. , Selvakumar R. Saravana
Published: May 2018

This study compares and analyses the writing performance of engineering students studying in government and Self-financing colleges in Tuticorin district. The subjects of the study comprised of 75 randomly selected first year students from three engineering colleges located in Tuticorin district. The elicitation instrument used for the present study was essay writing and the subjects were asked to write an essay on “Advantages and Disadvantages of using mobile phone.” Descriptive method was adopted for collecting data. The errors were identified and classified into ten categorizations like verb tense, subject-verb agreement, prepositions, conditional sentences, singular/plural form, sentence fragment, word order, spelling, capitalization and double negatives. The results showed that the engineering students made seven most common errors in verb tense, subject-verb agreement, prepositions, conditional sentences, singular/plural form, sentence fragment and word order due to lack of understanding, poor acquisition of grammar rules, intra-lingual errors and interference of the learners’ mother tongue.
Managing the efficiency of enterprises based on assessment of the land resource potential
Authors: Kozhukhіvska Raisa , Kulbitsky Volodymyr , Kyryliuk Iryna , Maliuga Liudmyla , Podzigun Svitlana
Published: May 2018

Modern economics is a complex multi component system where management is aimed, first of all, at solving problems of optimal use of land, labor and material and technical resources in order to increase the efficiency of production.Land is the basis of agricultural development. If in all other branches of production land plays mainly a passive role, it is an active element in agriculture. In this branch, it is simultaneously an object of labor and a means of production due to which a man grows necessary crops.The purpose of the article is to analyze the use of land resources and determine indicators to improve of the efficiency of land resource potential for improving the management system of resource potential of enterprises.The conducted research made it possible to conclude that enterprise’s land resources are interdependent and interconnected and balanced optimal correlation between them opens up opportunities for developing an innovative economic system which is characterized by maximum productivity.As a result of the study, it has been established that the process of managing land resource potential of enterprises should be based on the use of a systematic approach, which involves evaluating land resource opportunities and their rational use in the conditions prevailing.The practical value of the research is to carry out an assessment of the land resource potential of enterprises on the basis of the use of the index estimation method. The evaluation of quantitative and qualitative characteristics of structural components of the land potential of the territory allows us to analyze the level of development of the regional economy, identify disparities between individual elements of the potential, as well as to define priority areas of regional policy in the field of land use.The assessment made it possible to determine main criteria for improving the efficiency and potential use of land resources of enterprises. As a basis the indicator of potential yields can be used.
A novel activated carbon prepared from grapefruit peel and its application in removal of phenolic compounds
Authors: Liu Xiao , Wan Yibei , Liu Penglei , Fu Yanzhen , Zou Weihua
Published: May 2018

The most ideal conditions for preparing activated carbon from grapefruit peel (GPAC) were studied using NH4H2PO4 as a chemical activating agent and the obtained material was characterized by scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FTIR) and Brunauer–Emmett–Teller (BET) analysis. The adsorption capacity of the resulting material has been checked using three phenolic compounds (pyrocatechol (CA), 4-chlorophenol (4-CP) and 2,4-dichlorophenol (2,4-DCP)). The adsorption characteristics of phenolic compounds from aqueous solution by GPAC have been investigated as a function of contact time, pH, initial concentration and temperature. The equilibrium experimental data fitted well with Freundlich and Koble–Corrigan isotherms. The adsorption of the three phenolic compounds on GPAC fitted well with pseudo-second-order kinetic model. Different thermodynamic parameters were also evaluated and it was found that the adsorption was spontaneous, feasible and endothermic in nature. Adsorbents were regenerated by 0.1 mol/L NaOH and GPAC could be reused in phenolic compounds removal.
Geografía y Botánica del Valle de México en los escritos higiénicos del médico Ladislao de Bellina, 1878-1882
Authors: Vega y Ortega Baez Rodrigo Antonio
Published: May 2018

El objetivo de la investigación es comprender el papel de la Geografía y la Botánica como disciplinas científicas que guiaron las reflexiones ambientales e higiénicas en torno al Valle de México a través de cuatro escritos del médico Ladislao de Bellina publicados en la Gaceta Médica de México y el Boletín de la Sociedad Mexicana de Geografía y Estadística. Los cuatro escritos muestran la puesta en práctica de la observación científica sobre el Valle de México para resolver problemáticas higiénicas de interés público a partir de investigaciones geográficas y botánicas. La metodología se basa en la “lectura ambiental” de la prensa que reconoce los vínculos entre la historia ambiental y la historia de la ciencia. Entre los resultados se destaca cómo las directrices científicas transformaron el ambiente del Valle de México en el siglo XIX y cómo las revistas de las agrupaciones científicas fueron espacios fundamentales para la discusión ambiental.
Traditional Knowledge of Trees and Cultivated Plants in a Coastal Municipallity in Sao Paulo State, Brazil
Authors: Siqueira Marcos Vinicius Bohrer Monteiro , Timo Thiago Philipe de Camargo e , Paula-Souza Juliana De , Balée William
Published: May 2018

Theoretical concepts of Historical Ecology were used to assess the traditional knowledge at one coastal region of São Paulo State, Pedro de Toledo Nucleus, at Serra do Mar State Park. Free listing exercises accessing semantic domains considered relevant to traditional knowledge were applied to local settlers. Forty-two interviews were carried out with adults (between 18 and 75 y.o.) regarding information on cultivated plants and trees that were part of the interviewees’ knowledge and data were analyzed through Smiths’ S, an index of data frequency. Results show that “cultivated plants” and “trees” are high psychological reality domains for that community. Methodological resources of cognitive anthropology which apply to the understanding of historical ecology showed to be high value multidisciplinary tools of easy and broad applicability on ecological studies.
Comunidades Ribeirinhas Amazônicas
Authors: Melo Júnior Luiz Cláudio Moreira , Sayago Doris Aleida Villamizar , Tourinho Manoel Malheiros
Published: May 2018

O artigo analisa a dinâmica recente (2008/2014) do uso de recursos naturais pelas comunidades ribeirinhas localizadas em um vasto território da fronteira aberta ao longo do rio Arapiuns, no oeste do estado do Pará. A pesquisa foi feita por meio da aplicação de questionários semiestruturados com a população dessas localidades. Mapas de uso coletivo dos recursos naturais foram construídos para cada comunidade estudada, a partir dos múltiplos usos sociais dos recursos naturais. Como principais resultados, o estudo evidenciou que as dinâmicas socioambientais e territoriais das comunidades ribeirinhas foram fortemente alteradas desde o início das atividades de concessão florestal na região.
A Interdisciplinaridade e a Percepção de Estudantes Universitários sobre as Mudanças Climáticas
Authors: Mesquita Patricia Dos Santos , Curi Melissa Volpato , Bursztyn Marcel
Published: May 2018

A cidade de Brasília, localizada em um bioma em crescente processo de degradação, além de contribuir com a emissão de gases de efeito estufa, apresenta visíveis modificações ambientais devido às mudanças climáticas (MC). Nesse contexto, o artigo teve o objetivo de analisar a percepção de estudantes de graduação de diferentes áreas da Universidade de Brasília sobre as mudanças climáticas, de modo a se discutir a importância do ensino superior sobre as necessárias mudanças comportamentais e sociais em prol do meio ambiente. A aplicação de questionários (N=1526), estruturados em quatro conjuntos de questões (concepção sobre MC; conhecimentos climáticos; a UnB e a MC; e visões pessoais), permitiu a observação de que alunos de cursos multidisciplinares apresentaram maior conhecimento sobre a temática do clima, bem como sobre as causas antropogênicas das mudanças climáticas. A interdisciplinaridade é então discutida como um método de suma importância para uma melhor percepção dos estudantes sobre as mudanças ocorridas no ambiente e no clima, podendo impulsionar estratégias de mitigação e adaptação, e a consideração sobre o clima em contextos dentro e fora da universidade.
O PROCESSO DE COMUNICAÇÃO CONTÁBIL NO SETOR PÚBLICO: PERCEPÇÃO DOS CONTADORES SOBRE UNIVERSIDADES FEDERAIS
Authors: Messias Diego , Walter Silvana Anita
Published: May 2018

Este estudo objetivou verificar como os contadores responsáveis pela elaboração dos relatórios contábeis percebem o processo de construção da informação contábil em quatro universidades federais. A análise sustenta-se nas teorias da Comunicação e da Semiótica. Procederam-se entrevistas em profundidade com os contadores de quatro universidades federais e empregou-se análise do discurso francesa. Entre os resultados, identificou-se que os processos formais são percebidos muitas vezes como uma obrigatoriedade; que os processos de conferência apontam para desvios das atividades dos contadores; e que são poucas as demandas por informações contábeis. No tocante à interpretação das informações, os contadores destacaram a necessidade de compreender previamente as finalidades dos usuários; que a linguagem contábil tem de ser adequada ao perfil do usuário demandante; e que buscam revisar os relatórios quanto à manutenção da lógica das informações prestadas. Conclui-se que os participantes percebem que o processo de construção da informação contábil apresenta muitas lacunas e incogruências que vão de encontro aos cuidados adotados por eles em relação à interpretação das informações contábeis.Palavras chave: Contabilidade. Teoria da Comunicação. Semiótica. Análise do Discurso.
GERENCIAMENTO DE IMPRESSÃO GRÁFICA NO PROCESSO DECISÓRIO
Authors: Bonfim Mariana Pereira , Souza Ilka Gislayne de Melo , Silva César Augusto Tibúrcio , Serafim Alex De Oliveira
Published: May 2018

Este trabalho teve como objetivo verificar se a forma como os gráficos com informações contábeis é apresentada pode (ou não) influenciar o processo decisório dos estudantes de contabilidade. Foram obtidas 108 respostas por meio da aplicação de um questionário com gráficos de empresas hipotéticas nos quais foram utilizados gerenciamento de impressão na forma de seletividade, melhora da apresentação e distorção de medidas. Os resultados do estudo evidenciam que o gerenciamento de impressão gráfica influencia na tomada de decisão, uma vez que as alternativas que apresentavam estas situações foram escolhidas em 40% dos casos. De uma maneira geral, as características do indivíduo não foram relevantes para o resultado, sendo talvez um indicativo do gerenciamento abranger a qualquer tipo de pessoa.Palavras-chave: Gerenciamento de Impressão. Gráficos. Usuários.
EFEITOS DA CONVERGÊNCIA ÀS NORMAS CONTÁBEIS INTERNACIONAIS NA RELEVÂNCIA DA INFORMAÇÃO CONTÁBIL DE EMPRESAS BRASILEIRAS
Authors: Silva Alini Da , Brighenti Josiane , Klann Roberto Carlos
Published: May 2018

As normas internacionais de contabilidade podem apresentar incremento informacional às demonstrações financeiras, quando as normas contábeis anteriormente aplicadas, apresentarem qualidade inferior as IFRS. A relevância da informação contábil é uma característica qualidade das demonstrações, a qual evidencia a relação das informações com o preço das ações. Deste modo, o objetivo deste estudo consistiu em verificar a influência do processo de convergência às normas contábeis internacionais do IASB na relevância da informação contábil divulgada por empresas brasileiras. A amostra refere-se a 274 empresas de capital aberto, que dispunham de todas as informações para a realização do estudo na base de dados Economática®. O período de análise compreendeu os anos de 2006 a 2013. A pesquisa caracteriza-se como descritiva, documental e quantitativa. Para a análise dos dados utilizou-se de dados em painel, por meio do software STATA. Os resultados indicaram que o valor patrimonial da ação, o lucro por ação e o retorno anual da ação no período pós-convergência apresentaram incremento informacional, mostrando-se mais alinhados com o preço das ações. Deste modo, infere-se que as IFRS agregaram relevância às informações contábeis divulgadas, contribuindo com a qualidade da informação contábil.Palavras-chave: Convergência contábil. IFRS. Empresas brasileiras. Relevância da informação.
DETERMINANTES DA QUALIDADE DO TRABALHO PERICIAL CONTÁBIL NAS VARAS CÍVEIS DA COMARCA DE NATAL/RN
Authors: Medeiros Jislene Trindade , Dantas de Melo Cecília Maria Medeiros , De Lima Diogo Henrique Silva , Borges Erivan Ferreira
Published: May 2018

O objetivo do estudo é investigar os aspectos determinantes para a qualidade dos trabalhos periciais nas varas cíveis na percepção dos magistrados. Para tanto, aplicou-se um questionário a 17 juízes que atuam nas varas cíveis na cidade de Natal/RN. De acordo com os magistrados, a especialização acadêmica e técnica na área da causa é fundamental para a qualidade da perícia contábil. Em relação aos honorários, 50% dos juízes acreditam que este não é um fator que determina a qualidade do trabalho desenvolvido. Os resultados evidenciam que apenas 25% dos magistrados sempre consideram o laudo apresentado ao proferirem a sentença e que 92% dos juízes nunca ou dificilmente intimam os peritos para prestar esclarecimentos sobre o laudo apresentado. Evidencia-se, com isso, que a qualidade dos laudos periciais deve ser melhorada, maximizando o poder de contribuição do conteúdo do laudo para a decisão dos juízes e a relevância do trabalho pericial para as comarcas cíveis. Esses resultados contribuem não só para a literatura sobre a perícia contábil no Brasil, mas também para a melhoria dos trabalhos apresentados pelos peritos contadores nas varas cíveis.Palavras-chave: Determinantes da qualidade. Perícia contábil. Magistrados.
VALUE RELEVANCE DA EVIDENCIAÇÃO DE INFORMAÇÕES POR SEGMENTO
Authors: Dos Santos Tatiane Araújo , Costa Patrícia De Souza , Gonçalves Wesley Daniel Barbosa
Published: May 2018

O objetivo desta pesquisa foi verificar se as informações por segmento, especificamente o resultado líquido e o patrimônio líquido por segmento, são relevantes para o processo decisório dos investidores. A amostra da pesquisa é composta por 26 companhias abertas não financeiras listadas no índice Ibovespa, considerando o período de 2010 a 2014. Os resultados sugerem que, para a amostra considerada, as informações patrimônio líquido por ação e resultado líquido por ação consolidadas são mais relevantes para o processo decisório do que essas informações segregadas por segmento de negócio. O resultado líquido por ação do segundo e do terceiro segmento se mostraram relevantes para o processo decisório, já os valores do patrimônio líquido por ação por segmento não se mostraram relevantes para alterar a decisão dos investidores. Assim, conclui-se que as informações resultado líquido por ação do segundo e do terceiro segmento de negócio são value relevance e que o patrimônio líquido por segmento não pode ser considerado relevante para a tomada de decisão.Palavras-chave: CPC 22. Value relevance. Informações por segmento. Evidenciação.
POLÍTICAS DE DIVIDENDOS EM EMPRESAS DO SETOR ELÉTRICO
Authors: Rebouças Nayara Alves , Almendra Rafael Sales , Vasconcelos Alessandra Carvalho de
Published: May 2018

Com base na Teoria do Pássaro na Mão, foram identificados alguns fatores que se correlacionam com as políticas de dividendos adotadas pelas empresas do setor elétrico listadas na BM&FBovespa. Analisaram-se os demonstrativos financeiros e formulários de referência de 33 empresas, alusivos a 2014. Também foram extraídos dados do sistema Economática®, e a investigação envolveu a análise de correlação de Spearman e a análise de homogeneidade (Homals). Considerou-se como política de dividendos a análise conjunta dos índices Payout Ratio e Dividend Yield. A partir das recomendações da literatura foram levantadas seis hipóteses, as quais relacionam a política de dividendos com as variáveis: segmento de listagem, concentração acionária, fluxo de caixa, tamanho, risco e origem do capital. Constatou-se associação entre empresas com maior fluxo de caixa e participantes do Novo Mercado e Payout e Yield altos, corroborando os preceitos da Teoria do Pássaro na Mão. Entretanto, a análise de correlação indicou apenas à aceitação da hipótese H3, que previa que o fluxo de caixa se correlacionaria com a política de dividendos. Nenhuma evidência pode ser inferida sobre a correlação entre as políticas de dividendos das empresas e os demais fatores investigados. Os resultados trazem implicações para a compreensão das políticas de dividendos e para a governança corporativa no mercado de capitais brasileiro. As evidências observadas para a amostra contribuem para os gestores na identificação dos fatores que se correlacionam com a política de dividendos nas empresas e para os investidores que pretendem decidir em que alocar seu capital.Palavras-chave: Políticas de dividendos. Teoria do Pássaro na Mão. Setor elétrico.
ANÁLISE ENVOLTÓRIA DE DADOS NA AVALIAÇÃO DA EFICIÊNCIA TÉCNICA DAS DISTRIBUIDORAS DE ENERGIA ELÉTRICA BRASILEIRAS: UMA ABORDAGEM COMPARATIVA ENTRE O ÍNDICE DE MALMQUIST E WINDOW ANALYSIS
Authors: Oliveira Atelmo Ferreira de , Niyama Jorge Katsumi , Mota Renato Henrique Gurgel , Souza Arlindo Nonato Morais
Published: May 2018

O setor elétrico exerce um papel relevante no cenário econômico, sendo responsável pela prestação de serviços para diversos segmentos da economia, envolvendo consumidores industriais, residenciais, comerciais, rurais e o poder público. Para que essa prestação de serviço ocorra com qualidade é necessária uma remuneração justa que possa estabelecer a modicidade tarifária. Na determinação da tarifa, a eficiência das distribuidoras no período que antecede ao processo de revisão tarifária é avaliada. Esta pesquisa tem como objetivo averiguar se as distribuidoras de energia elétrica apresentaram eficiência técnica no período de 2003 a 2013, tendo como base as métricas do índice de Malmquist e a Window Analysis. Visando atender ao objetivo, será feita uma comparação entre os dois métodos utilizando-se a Análise Envoltória de Dados – DEA, considerando como input os gastos com opex (custos gerenciáveis) e a extensão de rede e como output o mercado (venda de energia). O DEA Malmquist e a Window Analysis foram direcionados ao input utilizando-se o modelo do retorno variável de escala – VRS, denominado de BCC. Os dados foram extraídos de documentos disponibilizados no sítio da Agência Nacional de Energia Elétrica – ANEEL. A contribuição da pesquisa ocorre em função da apresentação de um modelo alternativo ao índice de Malmquist para mensuração da eficiência técnica do setor elétrico brasileiro.Os resultados revelam que 32,79% das distribuidoras apresentaram-se eficientes, quando utilizada a metodologia Malmquist e 24,59% utilizando-se a metodologia Window Analysis. Do total de 61 distribuidoras, cinco empresas, CPEE, CSPE, EFLJC, JAGUARARI e RGE, foram eficientes para os dois modelos no período pesquisado, ou seja, 8,20% do total. Conclui-se, portanto, a existência de uma divergência acentuada entre os dois modelos quando efetuada uma análise comparativa entre os rankings de eficiências.Palavras-chave: Distribuidora. Energia Elétrica. Eficiência.
Advancements in C–PR2 (R = Alkyl or Aryl) Bond Formation Reactions Involving Palladium
Authors: Kukowski Jonathan E. , Smoliakova Irina P.
Published: May 2018

This review covers recent approaches to the synthesis of tertiary phosphines through the C–
PR2 (R = alkyl or aryl) bond formation reactions using palladium. The methods include Pd-catalyzed
additions of HPR2 to double and triple bonds, substitution and dynamic kinetic resolution of diaryl
(pseudo) halide compounds, reactions of cyclopalladated complexes with MPR2 (M = Li or K) or HPR2,
intramolecular phosphination, and C–P+ bond cleavages. Together these methods allow for the preparation
of diversely functionalized achiral or enantiopure tertiary phosphines for use in organo- and transition
metal catalysis among other important applications.
Microcapsules of Cajá-manga (Spondias dulcis Parkinson): Influence of Different Types of Encapsulating Agents and Drying Technology
Authors: dos Santos Suelen S. , Rodrigues Letícia M. , Cardoso Vicelma L. , Reis Miria H.M. , Madrona Grasiele S.
Published: May 2018

Background:

Cajá-manga is an exotic fruit, source of compounds that have antioxidant activity, such as pro-vitamin A and carotenoids.

Objective:

Thus, the objective of the present study was to develop an efficient microencapsulation process for cajá-manga pulp by different types of encapsulating agents (maltodextrin and xanthan gum), ratio pulp/carrier agents (1:2 or 1:5), and the drying technology (lyophilization and spray dryer).

Methods:

Physicochemical analysis, phenolic compounds, carotenoids, antioxidant activity and microcapsule morphology were performed.

Results:

The cajá-manga and its microcapsulas can be considered source of phenolic compounds, carotenoides and antioxidants. The morphology showed differences between the both drying methods, with encapsulation efficiency greater than 70% in 1:2 (w/w) ratio, and efficiencies around 40% with 1:5 (w/w) pulp and carrier agent.

Conclusion:

The use of maltodextrin and xanthan gum showed to be viable in the spray dryer and lyophilization drying processes.
Voltammetric Techniques for the Analysis of Drugs using Nanomaterials based Chemically Modified Electrodes
Authors: Srivastava Ashwini K. , Upadhyay Sharad S. , Rawool Chaitali R. , Punde Ninad S. , Rajpurohit Anuja S.
Published: May 2018

Background:

Electroanalytical techniques play a very important role in the areas of medicinal, clinical as well as pharmaceutical research. Amongst these techniques, the voltammetric methods for the determination of drugs using nanomaterials based chemically modified electrodes (CMEs) have received enormous attention in recent years. This is due to the sensitivity and selectivity they provide on qualitative as well as quantitative aspects of the electroactive analyte under study. The aim of the present review was to discuss the work on nanomaterials based CMEs for the analysis of drugs covering the period from 2000 to present employing various voltammetric techniques for different classes of the drugs.

Methods:

The present review deals with the determination of different classes of drugs including analgesics, anthelmentic, anti-TB, cardiovascular, antipsychotics and anti-allergic, antibiotic and gastrointestinal drugs. Also, a special section is devoted for enantioanalysis of certain chiral drugs using voltammetry. The detailed information of the voltammetric determination for the drugs from each class employing various techniques such as differential pulse voltammetry, cyclic voltammetry, linear sweep voltammetry, square wave voltammetry, stripping voltammetry, etc. are presented in tabular form below the description of each class in the review.

Results:

Various nanomaterials including carbon nanotubes, graphene, carbon nanofibers, quantum dots, metal/metal oxide nanoparticles, polymer based nanocomposites have been used by researchers for the development of CMEs over a period of time. The large surface area to volume ratio, high conductivity, electrocatalytic activity and biocompatibility make them ideal modifiers where they produce synergistic effect which helps in trace level determination of pharmaceutical, biomedical and medicinal compounds. In addition, macrocyclic compounds as chiral selectors have been used for the determination of enantiomeric drugs where one of the isomers captured in the cavities of chiral selector shows stronger binding interaction for one of the enantiomorphs.

Conclusion:

arious kinds of functional nanocomposites have led to the manipulation of peak potential due to drug - nanoparticles interaction at the modified electrode surface. This has facilitated the simultaneous determination of drugs with almost similar peak potentials. Also, it leads to the enhancement in voltammetric response of the analytes. It is expected that such modified electrodes can be easily miniaturized and used as portable, wearable and user friendly devices. This will pave a way for in-vivo onsite real monitoring of single as well as multi component pharmaceutical compounds.
Microbial Diversity of Mer Operon Genes and Their Potential Rules in Mercury Bioremediation and Resistance
Authors: Naguib Martha M. , El-Gendy Ahmed O. , Khairalla Ahmed S.
Published: May 2018

Background:

Mercury is a toxic metal that is present in small amounts in the environment, but its level is rising steadily, due to different human activities, such as industrialization. It can reach humans through the food chain, amalgam fillings, and other sources, causing different neurological disorders, memory loss, vision impairment, and may even lead to death; making its detoxification an urgent task.

Methods:

Various physical and chemical mercury remediation techniques are available, which generally aim at: (i) reducing its mobility or solubility; (ii) causing its vaporization or condensation; (iii) its separation from contaminated soils. Biological remediation techniques, commonly known as bioremediation, are also another possible alternative, which is considered as cheaper than the conventional means and can be accomplished using either (i) organisms harboring themeroperon genes (merB,merA,merR,merP,merT,merD,merF,merC,merE,merHandmerG), or (ii) plants expressing metal-binding proteins. Recently, differentmerdeterminants have been genetically engineered into several organisms, including bacteria and plants, to aid in detoxification of both ionic and organic forms of mercury.

Results:

Bacteria that are resistant to mercury compounds have at least a mercuric reductase enzyme (MerA) that reduces Hg+2to volatile Hg0, a membrane-bound protein (MerT) for Hg+2uptake and an additional enzyme, MerB, that degrades organomercurials by protonolysis. Presence of bothmerA andmerB genes confer broad-spectrum mercury resistance. However,merA alone confers narrow spectrum inorganic mercury resistance.

Conclusion:

To conclude, this review discusses the importance of mercury-resistance genes in mercury bioremediation. Functional analysis ofmeroperon genes and the recent advances in genetic engineering techniques could provide the most environmental friendly, safe, effective and fantastic solution to overcome mercuric toxicity.