bluuebunny/crossref_metadata_2025 huggingface dataset:
Leitura digital desafios e oportunidades na educação moderna
Authors: Santana Telma Lustosa Silva , Verçosa Bruno Francisco Monteiro , Nunes Josineide Maria da Silva , Silva Mara Regina Santos de Mendonça e , Santana Maria Iolanda Leal Lustosa , Silva Maria Silvania Neto da , Rocha Paulo Roberto Ribeiro , Lopes Raimunda Soares
Published: October 2024

Este estudo investiga os desafios e oportunidades da leitura digital na educação moderna, explorando seu impacto nas práticas pedagógicas e nos processos cognitivos dos estudantes. Através de uma abordagem metodológica mista, que incluiu entrevistas, questionários e observações, a pesquisa revelou insights significativos sobre a complexidade da interação entre leitores e textos digitais. Descobriu-se uma discrepância entre a autopercepção dos estudantes sobre suas habilidades digitais e seu desempenho real, destacando a necessidade de um desenvolvimento crítico de competências digitais. A emergência de práticas híbridas de leitura, mesclando elementos digitais e impressos, sugere um futuro onde as fronteiras entre esses meios se tornam fluidas. O estudo também identificou desafios como a sobrecarga informacional e a fadiga cognitiva associada à leitura digital prolongada, ao mesmo tempo em que destacou o potencial promissor da leitura colaborativa em ambientes digitais. As conclusões apontam para a necessidade de reimaginar o conceito de letramento no século XXI, enfatizando a importância de desenvolver habilidades de navegação crítica e ética no ecossistema digital.
Study on the Motivation and Effect of Green Bond Issuance by Enterprises
Authors: Wu Yixian , Zhang Jiahang
Published: October 2024

With the growing global concern for sustainable development and environmental protection, more and more enterprises are considering the use of green financing tools, such as green bonds. This paper examines a literature review that analyzes the motivation and effects of corporate green bonds in the context of this great economic transformation. The growth of green businesses in China has accelerated recently, which has sparked a lot of discussion in the academic community about the different impacts of green bonds and the reasons behind their issuance, we have studied a large number of literatures, and came to the conclusion that the green premium's existence serves as a driving force behind the issuance of green bonds. This conclusion was reinforced by the literature review, which showed that the green premium's existence is still strong. This paper's objectives are to provide an overview of the great literature, demonstrate the state of green bond research as it stands now and the presence of the green premium, and convey our optimism for the continued growth of green bonds.
Study of the Impact of Private Equity Involvement on Corporate IPO Decisions
Authors: Chen Shengyuan , Mei Xinyi , Yang Yujie
Published: October 2024

At present, private equity investment has become a relatively popular option for financing enterprises of unlisted companies. This paper conducts a case study on the changes in profitability, development, and technological innovation ability of NAIXUE before and after its listing. Tiantu invests in this famous listed catering company to explore the issue of how private equity intervention affects the decision-making of enterprises to go public. The single-case study found that personal equity intervention can help enterprises accelerate the speed of financing, improve their soft power, profitability, and competitiveness, and accelerate the listing process. They proposed a profitable way for private equity firms to continue to hold shares after listing. Under its unique operation mode and management ability, private equity supports enterprises in management, technology, resources, and other aspects. Resource integration helps solve the difficulties in developing enterprises before going public so that they can concentrate on technological innovation.
The Impact of Policies Regulating the Development of Private Equity on the Growth of Investment Firms
Authors: Wang Yiting , Yi Xinyan
Published: October 2024

In the current economic environment, there are many kinds of private investment. The importance of how to ensure that investment companies operate rationally and invest successfully, regulate investment behavior and private equity fund managers of investment companies is becoming more and more apparent. Stable and reasonable regulatory policies are conducive to the promotion of improved profitability of investment companies and the long-term stable development of the capital market, among which the promulgation of the Regulations on Supervision and Administration of Private Investment Funds (the "Regulations") has had a profound impact on the growth of investment companies. This paper focuses on the positive and negative impacts of the Regulations on the growth of companies, and selects representative companies in the capital market services for comparative analysis. The results of the study show that the promulgation of the Regulations further regulates the development of the private equity fund industry, making investors more cautious in their decision-making, and thus promotes the development of the growth of private equity fund investment companies.
A Financial Analysis and Valuation of Starbucks
Authors: Liu Xinyu
Published: October 2024

Upon reviewing Starbucks' financial analysis, it can be seen a company poised for enduring growth, underpinned by a strategy that harmonizes customer engagement with market innovation. Starbucks leverages its market strength as a leading global coffeehouse chain despite challenges inherent in the coffee industry. As a result of the company's commitment to expansion, digital innovation, and sustainability, it is demonstrating a foresight aligned with consumer trends and market demands. With a diversified business model and a reputation for quality and ethical practices, Starbucks remains resilient to market competition. Strategic initiatives like the "Triple Shot Reinvention with Two Pumps" demonstrate the company's forward-looking approach. The company prioritizes customer satisfaction and innovation as it navigates the complexities of global expansion. As a result of this approach, as well as its prudent risk management strategy, Starbucks is well positioned to maintain its industry dominance and deliver shareholder value for many years to come.
Research on the Impact of Digital Finance Development on a Green Oriented Transition of Manufacturing Industry
Authors: Yu Jiaqi
Published: October 2024

With the increasing severity of the global climate change, low-carbon transformation in manufacturing industry has become the key to sustainable development. Globally, the rapid rise of digital finance has had a profound impact on the economic structure and development transformation of manufacturing industry. The study focuses on how digital finance to influence on Low-carbon transition in manufacturing industry, deeply exploring the mechanism at work of digital finance in both financing and industrial upgrading. By theoretic analysis, it establishes the theoretic framework for digital finance promoting the transformation, illustrating the role and path of digital finance for a green oriented and low-carbon transition of manufacturing. Suggestions such as strengthening digital financial supervision, improving the regulatory system, developing advanced green technologies, and integrating production and education are proposed, which provides policymakers with a new perspective to speed up the low-carbon transition of the manufacturing industry. This is of great significance for promoting economic green development and improving international competitiveness of manufacturing industry.
Impact of Import and Export on Innovation Efficiency in Japan
Authors: Li Taoze
Published: October 2024

Japan's economic development has always been a research hotspot in the academic community. Japan experienced a huge trade deficit in 2022, and in the four years before 2022, Japan's import and export fluctuations were very balanced and structurally stable. Based on the fact that Japan will experience a huge trade deficit in 2022, this paper analyzes the relationship and current situation of innovation and trade in Japan with existing theories and data. As an old developed country, Japan is hardly affected by the local competition brought by the trade impact on its local innovation at the present stage. Moreover, the independent research and development of its advantageous industries led by enterprises makes its advantageous industries more competitive in the trade market and obtain more export opportunities. More export opportunities promote innovation in large Japanese companies and create a virtuous cycle of innovation and exports in Japan.
An Empirical Analysis of the Relationship Between Digital Transformation and Supply Chain Centralization
Authors: Zhou Yizhou
Published: October 2024

The study delves into the repercussions of enterprise digital transformation on supply chains, particularly scrutinizing how the international experiences of enterprise top management teams (TMTs) shape these effects. Drawing upon data spanning from 2007 to 2020 from Chinese listed companies, the research unveils that the digital metamorphosis of enterprises substantially diminishes the concentration within their supply chains. Interestingly, TMTs’ overseas experiences exhibit a mitigating effect on this phenomenon, indicating that such experiences significantly foster the reduction of supply chain concentration propelled by enterprise digital transformation. Moreover, they facilitate the diversification of supply chains. Further analysis underscores that this influence is more pronounced in non-high-tech sectors and privately-owned enterprises. This investigation highlights a noteworthy trend: as Chinese enterprises embrace digitalization, their supply chain configurations tend towards greater diversification rather than centralized structures. These findings underscore the pivotal role of TMTs' international exposure in shaping the dynamics of supply chain evolution amidst the digital transformation landscape.
Role and Impact of Private Equity in Mergers and Acquisitions of Publicly Listed Companies
Authors: Wen Yuxuan
Published: October 2024

This article discusses the role and impact of private equity funds in the mergers and acquisitions of listed companies. It introduces the historical development of private equity funds, the domestic and international M&A background, as well as the research purpose and significance. The section exploring the role of private equity in the mergers and acquisitions of listed companies discusses the methods of private equity intervention and financial support, along with the relationships and decision-making processes involving other investors. Additionally, the article discusses the impact of M&A funds on market activity and evaluates market price fluctuations. The article delves into the discussion and prevention of risks, covering positive effects and collaborative advantages, regulatory challenges in new models, negative effects and risks, as well as challenges and cooling trends in the models. Future regulatory efforts should focus on strengthening the scrutiny and disclosure of related-party transactions, consolidated financial statements, and announcement disclosures.
A Financial Analysis and Valuation of Leading Companies in the U.S. Electric Utility Sector
Authors: Wang Jiaxu
Published: October 2024

In the post-pandemic era, as societal life demands gradually recover and stabilize, the American public utilities sector has demonstrated positive growth momentum, garnering significant investor attention. This research focuses on four prominent enterprises within the industry, including Southern Company (SO), American Electric Power (AEP), Duke Energy (DUK), and Exelon Corporation (EXC). These entities not only epitomize the developmental trajectories of the electric power industry but also reflect the escalating influence of renewable energy over traditional fossil fuels and the ramifications of heightened environmental standards on corporate operations. Leveraging the 2023 annual reports as foundational data, this study conducts a thorough analysis and valuation of these firms' financial statement indices and price-to-earnings ratios, aiming to offer comprehensive insights and analyses regarding their financial standings and market prospects. The findings indicate that Southern Company exhibits robust market competitiveness and allure, alongside an optimistic outlook for future development, rendering it a viable candidate for sustained attention from investors seeking long-term value investments.
Enhancing Chinese Pension Funds Development through ESG Investment Perspectives
Authors: Liu Jiapeng
Published: October 2024

In current China, where the pension funds system is facing enormous pressure, this article will explore the positive impact of incorporating ESG investments into the Chinese pension funds system on its future development. Through research on the current situation of China's pension system, it is found that there are problems such as uneven regional distribution, unbalanced development of the three pillars, high population pressure and funding gap, high investment return requirements, and limited investment channels. By studying the feasible experiences of top ESG investment companies and leading countries in development, it is concluded that ESG investment contributes to improving the return on investment and stability of pension funds, and can alleviate the existing problems in China's pension funds. Finally, it is summarized that the feasible experience of combining ESG investment with China's pension funds is to take the lead in policies first, combined with strict supervision, and pay attention to talent cultivation.
Research on Vegetable Product Replenishment Decision Based on K-means Algorithm
Authors: Cao Yue , Yao Xingyue , Yang Mingqiao , Fang Xiunan
Published: October 2024

The decision-making and pricing of supermarket restocking is a complex task that requires considering factors such as market demand, supply changes, and operating costs, making scientific and accurate decisions, providing customers with rich and fresh vegetable products, and promoting sustainable development. The pricing of vegetables in supermarkets generally adopts the "cost plus pricing" method, and supermarkets will formulate reasonable sales prices based on comprehensive considerations such as procurement costs, transportation costs, and operating costs. For products that may be damaged during transportation and have poor product quality, supermarkets usually offer discounts to meet customer needs and reduce food waste. This article first uses Excel software to describe and statistically analyze the data, transpose and visualize the data. Then, using the K-means algorithm in cluster analysis, the distribution patterns and interrelationships of vegetable categories and single product sales were analyzed in more detail. Finally, using Excel software, calculate the cost plus pricing for each vegetable category based on the formula "cost plus pricing=unit cost (1+cost profit margin)", and reasonable analysis is carried out according to the calculation results.This study on the calculation of cost-plus pricing for each vegetable category is of great significance to ensure the economic benefits of vegetable suppliers, improve the sustainability of agricultural production, optimize resource allocation, enhance market competitiveness, and promote the healthy development of the vegetable industry.
Comparative Analysis of ETF Arbitrage Strategy in Efficient and Inefficient Markets
Authors: Zhang Chengxiang
Published: October 2024

This paper analyzes the different performance of an ETF arbitrage strategy in efficient and inefficient markets, the markets of the United States and Russia. It would initiate from the ETFs and their importance to the global financial market. Then, the paper introduced what the arbitrage strategy is, and how it works. Then, by comparing the key factors, it classifies efficient market, the U.S. market, and the inefficient market, the Russian market.  In the paper, the S&P 500 ETF represents the U.S. market, and the VanEck Russia ETF (RSX) represents the Russian Market. The paper analyzes the performance in these two markets from 2016 to 2021 and ignores the transaction costs. The paper concluded that the ETF arbitrage strategy performed better in the inefficient market (Russia) compared to the efficient market (U.S.). Limitations are acknowledged in the paper, such as the effect of transaction costs, which would reduce the actual profits and returns, and that the historical market data might not strong enough in predicting the future performance of the market. These would lead to future research and further analysis to enhance the overall effectiveness of the project and make it aligns more closely with the real-world conditions.
A Financial Analysis and Valuation of GoDaddy Inc
Authors: Shan Zheyu
Published: October 2024

This paper introduces the famous Internet domain name registration company, GoDaddy Inc., by introducing the basic situation of the company and analyzing the company's strategy, comparing it with the relevant competing companies in the same industry, and analyzing the different liquidity capabilities between different companies. Solvency and profitability to draw relevant conclusions about the stage of the company, to increase the understanding of the company's fundamentals to grasp the general direction, and at the same time compare different investment indicators such as price-earnings ratio and growth ratio, current earnings per share and other indicators. Then compare it with the relevant competing companies in the Internet industry, you can understand the relevant operating conditions of the company, combined with the previous financial analysis and the current analysis of investment indicators can be decided whether the company is worth making an investment conclusion. By delving into the intricacies of GoDaddy's financial performance and market positioning, this analysis equips investors with the knowledge needed to make astute investment decisions in the dynamic Internet domain registration industry.
Research on the Influencing Factors of Private Equity IPO Exit Returns
Authors: Kong Yujin
Published: October 2024

After more than three decades of rapid development of the private equity investment industry, China has now grown into an important pillar force indispensable to supporting the real economy. Among them, the exit link, as one of the three indispensable links in the operation of private equity funds, determines whether the private equity funds can realize value-added and exit smoothly, which is the ultimate goal of the whole investment activities. This paper compiles the relevant researches on the exit returns of listed companies in recent years, summarizes the factors and characteristics affecting the exit returns of China's IPOs, and the research results show that the realization of maximizing the exit returns of IPOs requires the joint efforts of investee companies, private equity investment institutions and macro policies.
A Binomial Tree-Based Empirical Study on the Biases of American Call Option
Authors: Miao Yiyuan
Published: October 2024

The application of financial derivatives, particularly options, has become pervasive in modern finance, offering effective tools for risk management. Among these, American options, allowing flexibility in exercising rights prior to expiration, dominate the derivatives market. Accurate pricing of American options is crucial for informed investment decisions and risk assessments. While various pricing models exist, the binomial tree model is welcomed for its simplicity and accessibility. However, inherent biases in pricing models raise questions about their efficacy across different sectors of the market. Based on the binomial tree model, this study empirically examines the pricing accuracy of American call options in both the technology sector and the industrial sector, by collecting data from top five largest companies in each sector. For the technology sector, samples are mainly from semiconductor manufacturers, software companies, etc., which are all situated in thriving fields; while those five companies from the industrial sector mainly belong to traditional industries, such as energy and engine suppliers. By analyzing prediction biases between two sectors, this research tries to give out reasons behind it and grasps a deeper understanding of option pricing nuances between sectors, and also the limitations of the binomial tree model.
IMPACT OF LESION COMPLEXITY ON PCI SUCCESS IN LAD DISEASE: A RETROSPECTIVE STUDY
Authors: DURRANI T , SYEDA A , HUSSAIN I , KHAN P , QAYYUM K , DURRANI H
Published: October 2024

Coronary artery disease (CAD) involving the left anterior descending (LAD) artery is a major cause of morbidity and mortality globally. The prognosis of patients with coronary artery disease depends on the extent of at-risk myocardium. LAD comparatively supplies a large percentage of the left ventricle compared to RCA or LCX. The principal indication of percutaneous coronary intervention is to improve the quality of life in patients with angina refractory to medications. There are many advancements in PCI techniques for better management of challenging lesions due to physiological, anatomical, or functional difficulties. Some of the complex lesions include ostial lesions, bifurcating lesions, calcified lesions, and chronic total occlusions. However, as lesion complexity plays a significant role in procedural success and long-term outcomes, complex lesions are often associated with increased rates of restenosis, adverse events, and procedural challenges Objective: This study aims to evaluate the impact of lesion complexity on PCI success in patients with LAD disease. Methods: This retrospective cohort study was conducted from January 1, 2021, to December 31, 2023, at a tertiary cardiovascular center. A total of 216 participants who had PCI to LAD lesions done were included. Lesion complexity was assessed using the SYNTAX score and categorised into low, intermediate, and high complexity groups. The primary outcome was restenosis at 12 months, defined as ≥50% luminal narrowing in patients requiring repeat angiography due to any indication. Secondary outcomes included procedural success, major adverse cardiac events (MACE), and rates of stent thrombosis. Data were analysed using SPSS version 24.0, with statistical significance set at p < 0.05. Results: Among the 216 participants, 72% were male, and the mean age was 61.4 ± 9.8 years. Restenosis occurred in 13.9% of participants, with higher rates observed in patients with high-complexity lesions (24.5%) compared to low-complexity lesions (7.7%) (p = 0.02). Procedural success was achieved in 92.6% of cases, though it decreased with increasing lesion complexity (97.8% for low, 93.4% for intermediate, and 85.7% for high-complexity groups). MACE occurred in 4.6% of participants, with stent thrombosis noted in 2.7%. Conclusion: Lesion complexity significantly influences PCI success and restenosis rates in LAD disease. Patients with higher complexity lesions experience worse outcomes, necessitating individualised treatment strategies to optimise procedural success.
CLINICAL OUTCOMES OF PRIMARY PERCUTANEOUS CORONARY INTERVENTION USING DES VS BMS In ACUTE CORONARY SYNDROME PATIENTS WITH LEFT ANTERIOR DESCENDING ARTERY INVOLVEMENT: A COMPARATIVE STUDY
Authors: DURRANI T , QADEER A , JUNAID M , HUSSAIN I , KHAN F , DURRANI H
Published: October 2024

Acute coronary syndrome (ACS) with left anterior descending (LAD) artery involvement often leads to more extensive myocardial infarction. Choosing between drug-eluting stents (DES) and bare-metal stents (BMS) for revascularisation in these patients is a topic of clinical relevance. While drug-eluting stents are the gold standard, bare-metal stents remain an essential option for patients with specific considerations such as an inability to complete the recommended duration of DAPT, advanced age, concomitant oral anticoagulation, cancer, affordability issues, increased bleeding risk, and planned noncardiac surgery within the next year. Objective: This study aimed to compare the clinical outcomes of ACS patients with LAD involvement treated with either DES or BMS during primary PCI.Methods: A retrospective cohort study was conducted between January 1, 2021, and December 31, 2023, at a tertiary care center. A total of 200 ACS patients with LAD involvement who underwent primary PCI were included. Patients were grouped based on the type of stent used (DES or BMS). Data on patient demographics, comorbidities, procedural details, and outcomes were collected. Major adverse cardiovascular events (MACE), including all-cause mortality, myocardial infarction (MI), and target lesion revascularisation (TLR), were assessed. Kaplan-Meier survival analysis and Cox proportional hazards models were used to analyse outcomes. Results: MACE occurred in 48 patients (24%) during the one-year follow-up. Patients treated with DES experienced significantly fewer events (p < 0.001) compared to those receiving BMS. Diabetes mellitus and chronic kidney disease were independent predictors of adverse outcomes (p = 0.006 and p < 0.001, respectively).Conclusion: Primary PCI using DES in ACS patients with LAD involvement is associated with better clinical outcomes compared to BMS, particularly in high-risk populations. These findings suggest that DES should be the preferred stent type for this patient group to reduce adverse events and improve long-term survival.
An update on the medicinal orchids of Himachal Pradesh with brief notes on their habit, distribution and flowering period
Authors: Pathak Promila , Bhattacharya A. , Vij S. , Mahant K. , Dhillon Mandeep , Piri H.
Published: October 2024

Orchids have been used in the local system of medicine, in different parts of the world since time immemorial. Presently, extensive field surveys were made in the state of Himachal Pradesh during which frequent visits were made in and around the orchid rich forest belts. Based on the observations, the present communication provides an account of 25 species of medicinally important orchids from the state along with brief notes on their habit, distribution, and flowering Period and medicinal uses. Many of these are still in use in traditional medicine systems, especially in the tribal regions.
Противодействие расследованию по уголовным делам о преступлениях в сфере государственных закупок: особенности и пути преодоления
Authors: Вениаминов А.Г.
Published: October 2024

В статье освещаются вопросы противодействия расследованию преступлений по уголовным делам в сфере закупок товаров, работ, услуг для обеспечения государственных или муниципальных нужд. Определены понятие противодействия расследованию и его период. Автором исследованы внутренние и внешние способы противодействия по исследуемой категории уголовных дел. Описаны особенности действий обвиняемого и потерпевшего по воспрепятствованию установлению истины по делу. Сделан вывод о необходимости получения улик поведения, характеризующих образ действий обвиняемого при совершении преступления и свидетельствующих о его виновности. Автором указывается, что преодоление противодействия расследованию является одной из важнейших задач следователя и реализуется посредством выработанных криминалистической наукой рекомендаций с учетом специфики преступлений, совершенных в сфере закупок товаров, работ, услуг для обеспечения государственных или муниципальных нужд.

The article covers the issues of countering the investigation of crimes in criminal cases in the field of procurement of goods, works, and services to meet state or municipal needs. The concept of counteraction to the investigation and its period are defined. The author investigated the internal and external methods of counteraction in the category of criminal cases under study. The features of the actions of the accused and the victim to prevent the establishment of the truth in the case are described. It is concluded that it is necessary to obtain evidence of behavior that characterizes the mode of action of the accused in the commission of a crime and testifies to his guilt. The author points out that overcoming counteraction to the investigation is one of the most important tasks of the investigator and is implemented through recommendations developed by forensic science, taking into account the specifics of crimes committed in the field of procurement of goods, works, services for state or municipal needs.
К вопросу о криминалистической и криминологической характеристике преступлений, совершаемых лицами без гражданства Российской Федерации
Authors: Голоскоков Л.В.
Published: October 2024

В статье исследованы отдельные элементы криминалистической и криминологической характеристики преступлений, совершаемых лицами без гражданства Российской Федерации. Обращено внимание на то, что проблемы криминалистической характеристики преступлений являются частными проблемами уголовно-правовой науки и практики в ряду общих социальных, управленческих, экономических и прочих проблем, которые следует решать комплексно. Предложен общий подход, позволяющий найти более фундаментальное решение исследуемой задачи.

The article examines individual elements of forensic characteristics and criminological characteristics of crimes committed by persons without citizenship of the Russian Federation. Attention is drawn to the fact that the problems of forensic qualification of crimes are particular problems of criminal law science and practice among general social, managerial, economic and other problems that must be solved comprehensively. A general approach is proposed that makes it possible to find a more fundamental solution to the problem under study.
Учетно-аналитическое обеспечение производства судебных бухгалтерских экспертиз операций с цифровыми валютами и электронными денежными средствами
Authors: Эриашвили Н.Д. , Колесникова Е.Н.
Published: October 2024

Надлежащее учетно-аналитическое обеспечение производства судебных бухгалтерских экспертиз является залогом достоверности выводов эксперта-бухгалтера при проведении исследований операций с цифровыми валютами и электронными денежными средствами. В настоящее время научные изыскания в рассматриваемом направлении практически отсутствуют, что обусловлено неопределенностью правового статуса и отсутствием законодательно закрепленной методологии учета рассматриваемой категории ценностей. Настоящая научная статья восполняет данный пробел. Статья опирается на новейшие методические подходы и теоретические изыскания в вопросах организации и ведения первичного, аналитического и синтетического учета операций с цифровыми валютами и электронными денежными средствами, что позволило предложить обоснованный перечень объектов исследования, с описанием специфики исследования каждой группы объектов, включая неполноценные и внеучетные документы. Научную новизну составляют предложенные в статье вариативные подходы к установлению наличия, стоимостной оценки и движения электронных денежных средств и цифровых валют, в соответствии со спецификой учетно-аналитического обеспечения процесса экспертного исследования данных операций.

Proper accounting and analytical support for the production of forensic accounting examinations is the key to the reliability of the conclusions of an expert accountant when conducting research on transactions with digital currencies and electronic money. Currently, there is practically no scientific research in this area, which is due to the uncertainty of the legal status and the lack of a legally established methodology for accounting for the category of values in question. This scientific article fills this gap. The article is based on the latest methodological approaches and theoretical research in the organization and management of primary, analytical and synthetic accounting of transactions with digital currencies and electronic money. This allowed us to propose a reasonable list of research objects, with a description of the specifics of the study of each group of objects, including incomplete and non-accounting documents. The scientific novelty consists of the variable approaches proposed in the article to establish the availability, valuation and movement of electronic money and digital currencies, in accordance with the specifics of accounting and analytical support for the process of expert research of these transactions.
Предпосылки зарождения военного права
Authors: Кахкцян А.С.
Published: October 2024

В статье рассматривается генезис военного права, который автор связывает с моментом появления государства, а некоторые его зачатки даже с более ранним этапом, то есть с моментом появления естественных прав. Приводятся аргументы, свидетельствующие о зарождении военно-правовых норм в таких государствах, как Древний Египет, Индия, Месопотамия, Китай, Греция. Делается акцент на нормах военного права (в особенности материального и процессуального уголовного права), которые существовали в период римской цивилизации, а также в Западной Европе в период феодализма. По итогам формируются соответствующие выводы, имеющие историко-правовое значение для военных наук.

The article examines the genesis of military law, which the author associates with the emergence of the state, and some of its beginnings even with an earlier stage, that is, with the emergence of natural rights. Arguments are given that indicate the emergence of military legal norms in such states as Ancient Egypt, India, Mesopotamia, China, and Greece. The emphasis is placed on the norms of military law (especially substantive and procedural criminal law) that existed during the period of Roman civilization, as well as in Western Europe during the period of feudalism. Based on the results, appropriate conclusions are formed that have historical and legal significance for military sciences.
Google sala de aula
Authors: Rocha Telma , Brandão Cleyton Williams Golveia da Silva
Published: October 2024

Este ensaio teve como objetivo analisar didaticamente o objeto de aprendizagem Google Classroom (Google Sala de Aula) e suas interfaces de atividades. Trata-se de uma plataforma para gerenciamento de aprendizagem desenvolvida pela empresa Google - como parte do "Google Workspace for Education Fundamentals". Nos propomos a apresentar uma análise didática do software a partir de sua dimensão e usabilidade pedagógica, contudo, ainda que nosso foco seja olhar para o papel didático do Google Sala de Aula, tecemos críticas quanto ao monopólio da Google, dialogando sobre a utilização de dados dos usuários para fins escusos. A abordagem metodológica foi qualitativa, no qual apresentamos uma análise que se originou de um trabalho desenvolvido no componente curricular "Didática", de um curso de formação de professores - Licenciatura em Pedagogia - em uma Universidade Federal da Bahia. O trabalho consistiu em analisar objetos de aprendizagem e/ou softwares digitais utilizados na educação básica e superior, a fim de compreender de que maneira essas interfaces potencializam o processo de ensino e aprendizagem dos estudantes, uma vez que este é o objeto de estudo da didática. Nos resultados, apresentamos as características do Google Sala de Aula, sua usabilidade e potencialidade didáticas e, sobretudo, suas limitações.
Reflexões sobre as condicionalidades impostas pelo novo Fundeb e a inserção das escolas públicas na competição mercadológica
Authors: Aguiar Viviane Barbosa Perez , Ruiz Maria José Ferreira , Rufato Gláucia Botan
Published: October 2024

O presente artigo, de caráter bibliográfico, tem como objetivo refletir sobre os possíveis impactos da Lei nº 14.113/2020 que regulamentou o Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação (Fundeb) e estabeleceu cinco condicionalidades para que os entes federados possam concorrer a receber os recursos da complementação do Valor Aluno Ano por Resultados (VAAR). Nossa intenção é demonstrar como o projeto neoliberal tem construído mecanismos legais para a subordinação progressiva das políticas educacionais à lógica de mercado, por meio de uma estrutura orgânica desenhada e regulamentada para atendimento aos interesses de grupos hegemônicos, que se organizam em nível global e transnacional.
Direção de Arte na Concepção de Fotolivros
Authors: Silva Gabriel Ribeiro da , Gomes Rogerio Zanetti
Published: October 2024

O presente artigo é uma exploração do papel direção de arte na concepção de fotolivros. Investigaram-se os meandros da produção dessa espécie de objeto/artefato. A abordagem metodológica adotada aqui recorreu a entrevistas com profissionais de destaque na produção de fotolivros no Brasil.  Identificou-se uma estrutura dividida em três frentes implicadas na concepção e produção de um fotolivro.
Fundamentos e diretrizes do Design e estratégias de ensino-aprendizagem para materiais didáticos voltados a crianças com TDAH
Authors: Pozza da Costa Fernanda , Triska Ricardo
Published: October 2024

Este artigo aborda a temática da educação para crianças com TDAH e as contribuições do Design na elaboração de materiais didáticos para este público. Trata-se se um estudo exploratório, fundamentado em princípios e diretrizes do Design Universal para a Aprendizagem, do Design da Informação e em estratégias de ensino-aprendizagem. Tem como principal objetivo, mapear contribuições das áreas mencionadas à representação gráfica informacional, no contexto do ensino-aprendizagem de crianças com TDAH. A partir dos fundamentos teóricos levantados, as informações foram sintetizadas, estruturadas em uma matriz e comparadas. Com isso, foi possível identificar consonâncias e complementaridades entre as áreas pesquisadas. Os resultados obtidos foram organizados, de modo a se mapear contribuições à representação gráfica no contexto do ensino-aprendizagem de crianças com TDAH.
Estudo de sustentabilidade de wetsuits para a prática do surf
Authors: Martinez Amalia Kusiak , Jacques de Jacques Jocelise
Published: October 2024

Este artigo aborda questões de sustentabilidade relacionadas aos wetsuits utilizados na prática do surf, incluindo sua durabilidade, logística reversa, circularidade, reutilização e alternativas ao wetsuit tradicional derivado do petróleo, como os desenvolvidos à base de calcário e a borracha natural Yulex®, entre outras possibilidades. Além disso, explora o processo de fabricação de um wetsuit e fornece uma contextualização sobre seu principal material, o policloropreno. Por meio de uma revisão bibliográfica, este trabalho busca auxiliar designers na compreensão do wetsuit e apresentar opções além do modelo tradicional oriundo do petróleo, bem como alternativas para o fim de sua vida útil. Destaca-se a importância de um descarte apropriado para os wetsuits e sugere-se que empresas considerem a reutilização de wetsuits descartados, criando novos produtos, ao invés de adquirir novas chapas de policloropreno para a fabricação de novas produções.
Revista científica como trabalho
Authors: Winkelmann Caroline , Mager Gabriela Botelho , Moura Nickel Elton
Published: October 2024

A Ergonomia Organizacional ou Macroergonomia é uma subdisciplina da Ergonomia que se constrói desde a década de 1980, estudando a interface humano-máquina em todo sistema organizacional. A partir desta abordagem é possível analisar as demandas ergonômicas de sistemas de trabalho complexos, sejam estas demandas de ordem física, cognitiva ou de fluxo de trabalho. Em paralelo, revistas científicas acadêmicas dependem de participação voluntária e têm sua organização moldada de acordo com as pessoas que estejam no cerne de sua organização. Então, o objetivo deste artigo foi compreender e mapear o sistema de trabalho de uma revista científica acadêmica, atendendo à análise da demanda deste sistema através da abordagem da Ergonomia Organizacional. Os dados foram coletados de modo participativo, com entrevistas semiestruturadas e o fluxo de trabalho foi mapeado com auxílio da ferramenta Cognitive Walk-Through Method (CWM). A partir desta apreciação, foi possível notar onde demandas ergonômicas mais urgentes se encontram, como na relação com avaliadores ou nos problemas identificados na plataforma da revista. Conclui-se com este estudo de caso que a Macroergonomia pode ser uma importante abordagem para entendimento das demandas ergonômicas em sistemas complexos.
Animação como recurso didático na exploração de conceitos da Psicologia Analítica
Authors: Zanini Letícia , Canale Romeiro Nicolas , Prim Gabriel De Souza , Horn Vieira Milton Luiz
Published: October 2024

Há uma enorme gama de animações educativas infanto-juvenis, entretanto, tratando-se do ensino de jovens adultos e adultos, essa quantidade se estreita. Temáticas de maior complexidade, geralmente exploradas por adultos, também podem encontrar na Animação um veículo propício para a representação de conceitos abstratos, como é o caso de áreas de conhecimento como a psicologia. A obra do psicólogo suíço Carl Gustav Jung apresenta uma vasta simbologia e uma enorme quantidade de conceitos intangíveis, especialmente no que diz respeito aos Arquétipos Junguianos, elementos que permeiam o inconsciente coletivo humano e demandam a necessidade de discutir sobre a forma como o ensino de tal temática é empregado. Por isso, este trabalho propõe uma abordagem visual para a explicação de tais elementos, em especial, do arquétipo da Sombra, utilizando a Animação como recurso pedagógico. Através da criação de um animatic, a capacidade da animação em traduzir conceitos abstratos em formas visuais dinâmicas demonstra grande potencial para facilitar a compreensão de temas de tal complexidade, além de fomentar o debate do papel da animação, que se afirma como uma ferramenta pedagógica voltada para o ensino de conceitos abstratos de forma relevante para uma audiência contemporânea.
Body Mass Index and the Risk of Postoperative Complications After Total Knee Arthroplasty
Authors: Telang Sagar , Yoshida Brandon , Burdick Gabriel B. , Palmer Ryan , Ball Jacob R. , Lieberman Jay R. , Heckmann Nathanael D.
Published: October 2024

Introduction:

Given the growing prevalence of obesity, it is crucial to understand the effect of obesity on complications after total knee arthroplasty (TKA). This study aims to assess the relationship between body mass index (BMI) and postoperative periprosthetic joint infection (PJI), medical complications, and surgical complications after TKA.

Methods:

The Premier Healthcare Database was used to identify all primary elective TKAs between 2016 and 2021. The primary outcome was risk of PJI within 90 days of surgery. Using logistic regression, restricted cubic splines were generated to assess the relationship between BMI as a continuous variable and PJI risk. Bootstrap simulation was then done to identify a BMI inflection point on the final restricted cubic spline model past which the risk of PJI increased. The relationship between BMI and composite 90-day medical and surgical complications was also assessed.

Results:

A direct relationship was observed between increasing BMI and increasing risk of PJI with a BMI changepoint of 31 kg/m2 identified as being associated with increased risk. Above a BMI of 31 kg/m2, there was an average relative risk increase of PJI of 13.6% for every unit BMI. This relative risk per unit BMI increased from 5.8% for BMI 31 to 39 to 11.5% between BMI 40 and 49 kg/m2, and 21.3% for BMIs ≥50 kg/m2. Similarly, a direct relationship was also found between increasing BMI and both medical and surgical complications with BMI changepoints of 34 and 32 kg/m2 identified, respectively.

Discussion:

Obese patients with a BMI >31 kg/m2 were at increased risk of PJI. Although the relative risk increase was small per unit BMI above 31 kg/m2, the cumulative increase in risk may be marked for patients with higher BMIs.

Conclusion:

These data should be used to inform discussions that involve shared decision making between patients and surgeons who weigh the risks and benefits of surgery.
PERFIL TRIBUTÁRIO E OS IMPACTOS DA REFORMA PARA O AGRONEGÓCIO NA REGIÃO SUDOESTE PAULISTA
Authors: Freitas Pamella Antunes Meirelles de , Todino Mateus Romano , Carraro Nilton Cezar
Published: October 2024

A riqueza de uma nação não transcende apenas do seu poder monetário mas também daquilo que representa para o mundo. Manter contas e metas fiscais equilibradas é uma obrigação do executivo, porém a que preço. Comovidos por essa condição, esses pesquisadores buscaram retratar o cenário da região sudoeste do estado de São Paulo, mas propriamente a região de Itapetininga, para evidenciar o perfil tributários dos produtores nas atividades desenvolvidas dentro da porteira e os eventuais reflexos da proposta de reforma tributária em voga. Através de uma pesquisa qualitativa foi possível elaborar uma revisão da literatura e documental que fundamentou elementos para aplicação de um survey em composta por uma população de 170 produtores, com 230 propriedades. Como resultados observa-se dentre os respondentes 97% são tributados como pessoa física e com base nos recolhimentos do ano de 2023, a princípio recolheram mais tributos nessa condição do que em outro regime tributário como pessoa jurídica. Depreende-se para essa condição a falta de informação, treinamento e o excesso de burocracia relacionada a área fiscal. Portanto, além desse resultado claramente evidenciado, por conta da não tramitação da regulamentação da EC 132/2023, sugere-se para futuros trabalhos relacionados ao tema uma notória atenção não somente a carga tributária, mas também as obrigações assessórias a esse setor fundamental para a economia brasileira.
READINESS TO LEAD: PERSPECTIVES OF DOCTORATE STUDENTS IN ANSWERING THE CALL TO LEAD IN SCHOOLS
Authors: A. Zingabo Airine
Published: October 2024

This study examined how Bulacan State University doctorate students in Malolos City, Philippines aimed to capacitate themselves with the necessary skills, knowledge and values on how to be school administrators. Specifically, this study examined the perspectives of the graduate program students in answering the call to lead in schools based on their educational characteristics; their perceived work readiness ideas in answering the call to lead as measured by responses to selected items on Educational Qualification, Knowledge on Effective Leadership Styles/ Approaches, Exposure to Related Administrative Tasks and Real- Life Experience, Repertoire of Skills as a Leader, Engagement in leadership-oriented conversation with other graduate students, Presence of mentor/s to facilitate leadership growth, Depth of formal discussions in the Ph. D. program classes and Attendance to seminars/conferences.
TOWARDS A QUALITY FRAMEWORK FOR RESPONSIVE COACHING AND MENTORING PRACTICE OF MASTER TEACHERS FOR POLICY AMENDMENTS
Authors: Rogayan Anthony Oliva
Published: October 2024

This research aimed to develop a quality framework for responsive coaching and mentoring practices of 164 master teachers for policy amendments at the Schools Division of Zambales. Employing a quantitative descriptive research approach, the study utilized a validated and reliable researcher-made questionnaire for data collection and applied both descriptive and inferential statistics for data analysis. Findings revealed that master teachers exhibited the highest extent of responsive coaching practices in goal setting and clarity, as well as the highest extent of responsive mentoring practices in communication and collaboration. The relatively low standard deviation values indicated a strong consensus among master teachers, suggesting a high level of agreement about the effectiveness of these responsive coaching and mentoring practices. No significant difference was identified regarding the effect of demographic profiles particularly age, gender, length of service, and highest educational attainment of master teachers on the relationship between responsive coaching and mentoring practices. The regression analysis affirmed the significant findings on the impact of responsive coaching and mentoring practices of master teachers. A quality framework for policy amendments on responsive coaching and mentoring practices of master teachers plays a pivotal role in enhancing teaching performance by providing structured guidelines and systematic approaches.