bluuebunny/crossref_metadata_2025 huggingface dataset:
Cluster headache: review of current understandings
Authors: Ribeiro Reinaldo Teixeira , Gonçalves André Leite , Nobre Maria Eduarda , Carvalho Deusvenir de Souza , Peres Mario Fernando Prieto
Published: May 2021

Cluster headache (CH) is the trigeminal autonomic cephalalgia whose pain is considered to be one of the most severe known to man. Although diagnosed less frequently than migraine and tension-type headaches, CH is nonetheless an important clinical entity, particularly given our evolving understanding of its actual epidemiology, pathophysiology, current diagnostic criteria and treatment approaches. We carried out a systematic review through the United States National Library of Medicine (PUBMED) by using the search term "cluster headache" and the results were narrowed to manuscripts published in the last ten years with subsequent reference searches and verification of source data. This article presents a review of the current understanding of the most important aspects of CH, with emphasis on mechanisms and treatment approaches.
Prevalence of disability by migraine in medical students
Authors: Moura Layanne Cavalcante de , Pereira Layanna Bezerra Maciel , Moura Lucyanna Cavalcante de , Pimentel Leonardo Halley Carvalho
Published: May 2021

Model: This study has aimed to analyze the prevalence of disability by migraine in medical students from a private college in Teresina, Piauí. Methods: This was a retrospective, descriptive and quantitative approach that respected the ethical principles of the National Health Council Resolution 466/2012. Eighty and four questionnaires were applied about migraine disability in medical students, after completing the diagnostic criteria by migraine, from the third edition of the International Classification of Headache. Free software R version 3.2.0 was used for the significance tests and the calculation of other statistics such as minimum, maximum,median, 1st and 3rd quartiles. Results: A higher frequency of migraine in females (78.57%), aged 21-25 years old (54.77%), single people (90.48%) and those who declared themselves as black (60.72%). There was prevalence of migraine with mild and severe disability in 32.14% of each. The number of days the students from the first to the fourth period and school boarding students were statistically significant when compared to students from the fifth to the eighth period. Conclusion: It is concluded that medical students have a higher prevalence of disability by migraine in grades II (mild or infrequent) and IV (severe).
System architecture for secure mobile internet voting
Authors:   , Thakur Surendra
Published: May 2021

This thesis focuses on the development of an enhanced innovative secure mobile Internet voting system architecture that offers desirable security requirements to theoretically mitigate some of the intrinsic administrative and logistical challenges of voting, inter alia lack of mobility support for voters, voter inconvenience, election misconduct, and possible voter coercion often associated with the conventional poll-site voting system. Systems in existence have tended to revolve around the need to provide ubiquitous voting, but lack adequate control mechanism to address, in particular, the important security requirement of controlling possible coercion in ubiquitous voting. The research work reported in this thesis improves upon a well-developed Sensus reference architecture. It does so by leveraging the auto-coupling capability of near field communication, as well as the intrinsic merits of global positioning system, voice biometric authentication, and computational intelligence techniques. The leveraging of the combination of these features provides a theoretical mitigation of some of the security challenges inherent in electoral systems previously alluded to. This leveraging also offers a more pragmatic approach to ensuring high level, secure, mobile Internet voting such as voter authentication. Experiments were performed using spectral features for realising the voice biometric based authentication of the system architecture developed. The spectral features investigated include Mel-frequency Cepstral Coefficients (MFCC), Mel-frequency Discrete Wavelet Coefficients (MFDWC), Linear Predictive Cepstral Coefficients (LPCC), and Spectral Histogram of Oriented Gradients (SHOG). The MFCC, MFDWC and LPCC usually have higher dimensions that oftentimes lead to high computational complexity of the pattern matching algorithms in automatic speaker authentication systems. In this study, higher dimensions of each of the features were reduced per speaker using Histogram of Oriented Gradients (HOG) algorithm, while neural network ensemble was utilised as the pattern-matching algorithm. Out of the four spectral features investigated, the LPCC-HOG gave the best statistical results with an R statistic of 0.9257 and Mean Square Error of 0.0361. These compact LPCC-HOG features are highly promising for implementing the authentication module of the secure mobile Internet voting system architecture reported in this thesis.
Advantages and disadvantages of eLearning in primary and secondary schools in the context of developing countries
Authors:   , Temitope Obafemi Samson
Published: May 2021

Information and Communication Technologies (ICTs) are ubiquitous nowadays, and there are many situations where they are overall perceived either as advantageous or as disadvantageous; but there are other situations where it is unknown whether they are overall advantageous or disadvantageous. For example, ICTs are perceived as advantageous for communication, but texting during driving is perceived as worse than drinking while driving. Concerning for example eLearning which is the use of ICTs in education, the fact that it has not yet eliminated the problem of poor academic performance raises the question as to whether ICTs are advantageous or not in education especially when one considers their high cost. Therefore, the aim of this study is to examine the perceptions of educators on the advantages and disadvantages of eLearning. This aim will be subdivided into three types of research objectives: (a) to select from existing literature suitable theories that can be applied to the examination of educators’ perceptions on the advantages and disadvantages of eLearning; (b) to design a model of the factors affecting educators’ perceptions on the advantages and disadvantages of eLearning; (c) to empirically test the above announced model; (d) to propose recommendations on how to optimize the impact of eLearning. Objectives a, b, and d were accomplished through the review of existing appropriate literature on teaching and learning, and on eLearning; but objective c was met through a survey of 65 educators of Camperdown town schools in the Pinetown district of KwaZulu-Natal province of South Africa. The outcomes of these four objectives are as follows: (a) Constructivism, Progressivism, and Self-regulated learning can be used as suitable theories applicable to the examination of educators perceptions on the advantages and disadvantages of eLearning; (b) It makes sense to hypothesize that educators perceptions on the advantages and disadvantages of eLearning are affected by their demographics and by their adherence to learning theories; (c) Empirical test conducted by this study confirm that educators perceptions on the advantages and disadvantages of eLearning are affected by their adherence to constructivism and to progressivism; (d) It can be concluded that the impact of the use of ICTs on teaching and learning will be optimized through the deployment of constructivist and progressivist educators as champions of eLearning projects in schools.
Evaluation of financial accountability, financial control and financial reporting at Umtshezi Municipality : a case study
Authors:   , Khanyile Manqoba Wiseman
Published: May 2021

Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats
The ease of use and perceived usefulness of a selected computer game in expanding vocabulary in English among students at a university of technology
Authors:   , Lingwati Matshafeni Lucas
Published: May 2021

The need to utilize English in daily International communications within broad settings, such as business and academia, is accelerated by Information and Communications Technologies (ICT) and internationalisation. Internationalisation introduces the increased need (through ICT) to communicate through a common language (global language) and English has evolved into such a ‘global language’. There is evidence in the literature indicating that teachers assume that students have the educated ‘guessing skill’ in the ability to read and write efficiently in English. Literature further proves that limited ESL proficiency is still a major drawback for the efficient and effective use of English as a medium of instruction both in academe and in other industries. Therefore, the current study postulates that interventions such as perceived educational themed computer game playing could facilitate English vocabulary improvement; an approach believed to be more appealing to the students of this ICT-dominated world than traditional rote learning. As a result, students of the Internet age more receptive towards vocabulary conveyed through ICT tools, as opposed to traditional printed texts. The focus of this study was on the utilization of an ICT tool in the form of a computer game in supplementing teaching and learning of English vocabularies. This quasi-experimental mixed methods’ research used seven research instruments that incorporated both qualitative and quantitative data collection methods. This research attempted to investigate the effectiveness of a selected computer game on English vocabulary improvement using engineering students (participants) that served as either the control or experimental groups. Data analysis tests, such as Wilcoxon Signed Ranks, Chi-Square and Paired Samples T-Test assisted in analysing the data collected for this study. The significant findings of this study indicate that the study’s selected computer game was easy to use and useful, because there were improvements in English vocabulary amongst participants resulting from the game. Further lessons learned from this study confirm that ICT relevant tools (such as this study’s computer game), do complement teaching and learning. These findings also align with the study’s theoretical framework by indicating that perceived ease of use and usefulness of the study’s selected computer game have an influence towards English vocabulary improvement.
Negotiating Territoriality in North-Western Zimbabwe: Locating The Multiple-Identities of BaTonga, Shangwe, and Karanga in History
Authors: Saidi Umali , Matanzima Joshua
Published: May 2021

Multiple identities are not an event, neither are they overnight occurrences. They undergo constructions and reconstructions over time. The BaTonga, Shangwe, and Karanga speaking people in the Musampakaruma Chiefdom of north-western Zimbabwe are not an exception. Forced colonial displacements and post-independence involuntary (and/or voluntary) migrations resulted in their settling in the Musampakaruma Chiefdom from which they have now come to negotiate for space, and ultimately their identities too, in the Zimbabwean mainstream nation-state making process. For years, these three ethnic groups have had a primodalist alliance to identity wherein their identification with ancestral places of origin appeared to have been common. This, however, has changed as the new terrain has offered them new options prompting rethinking of identity and ethnicity concepts. Using qualitative and historical ethnographic data obtained in Musampakaruma from April to September 2017, this paper reports the historical and contemporary socio-political experiences of the people in the area advancing the multiple identity phenomena. Taking Musampakaruma as a case, the broad nation-state identity is re-engaged in the paper from the perspective of so-called marginalised groups showing that while landscape and socio-ethno-identities are determinants of ‘multi-personalities’, deep theorisation of identity and ethnicity is required in nation-state development because ethnicities are based on interactions resulting in negotiated identities.
LABOR E MUITO AMOR: MOBILIZAÇÃO SUBJETIVA DO TRABALHO DOCENTE.
Authors: Pires Roseli Vieira , Macêdo Kátia Barbosa
Published: May 2021

O presente artigo objetiva estudar a mobilização subjetiva do trabalhador docente. O método utilizado foi o prescrito por Dejours, na psicodinâmica do trabalho, e que inclui a realização de discussões coletivas. A amostra contou com a participação de oito docentes do curso de Direito, de uma instituição superior privada do Estado de Goiás. Os resultados indicam vivências de prazer, vivências de sofrimento e estratégias de enfrentamento que estes profissionais utilizam para continuar exercendo a profissão docente, como: conciliar a carga horária intensa com outras atividades, a rotina do trabalho, entre outras. O que leva a conclusão de que o trabalho docente não é apenas ter uma atividade, mas também viver e conviver; viver a experiência da pressão, viver em comum, estabelecer relações com outrem, enfrentar a resistência do real, construir o sentido do trabalho, da situação e do sofrimento.

 

Palavras-chave: Mobilização subjetiva. Docentes.  Instituição de ensino. Trabalho.
APRESENTAÇÃO
Authors: Carvalho Renata Ramos da Silva , Moraes Karine Nunes de
Published: May 2021

O dossiê Políticas para Educação Superior e Plano Nacional de Educação (2014-2024) objetiva apresentar e divulgar estudos e pesquisas que analisam as políticas, indicadores, metas, estratégias e processos de expansão da educação superior, estabelecidas, sobretudo, a partir do PNE (2014-2024), considerando as tensões, limites e perspectivas de qualidade acadêmica, bem como a compreensão do papel da educação superior no projeto de desenvolvimento econômico e social do país.
Development of an in situ Acoustic Anemometer to Measure Wind in the Stratosphere for SENSOR
Authors: Liang Song , Xiong Hu , Feng Wei , Zhaoai Yan , Qingchen Xu , Cui Tu
Published: May 2021

Abstract. The Stratospheric Environmental respoNses to Solar stORms (SENSOR) campaign investigates the influence of solar storms on the stratosphere. This campaign employs a long-duration zero-pressure balloon as a platform to carry multiple types of payloads during a series of flight experiments in the mid-latitude stratosphere from 2019 to 2022. This article describes the development and testing of an acoustic anemometer for obtaining in situ wind measurements along the balloon trajectory. Developing this anemometer was necessary, as there is no existing commercial off-the-shelf product, to the authors' knowledge, capable of obtaining in situ wind measurements on a high-altitude balloon or other similar floating platform in the stratosphere. The anemometer is also equipped with temperature, pressure, and humidity sensors from a Temperature-Pressure-Humidity measurement module, inherited from a radiosonde developed for sounding balloons. The acoustic anemometer and other sensors were used in a flight experiment of the SENSOR campaign that took place in the Da chaidan District (95.37° E, 37.74° N) on 4 September 2019. The zonal and meridional wind speed observations, which were obtained during level flight at an altitude exceeding 20 km, are presented. This is the first time that in situ wind measurements were obtained during level flight at this altitude. In addition to wind speed measurements, temperature, pressure, and relative humidity measurements during ascent are compared to observations from a nearby radiosonde launched four hours earlier. Further analysis of the wind data will presented in a subsequent publication. The problems experienced by the acoustic anemometer during the 2019 experiment show that the acoustic anemometer must be improved for future experiments in the SENSOR campaign.
Geophysical and biogeochemical observations using BGC Argo floats in the western North Pacific during late winter and early spring, Part 2: Biological processes during restratification periods in the euphotic and twilight layers
Authors: Sukigara Chiho , Inoue Ryuichiro , Sato Kanako , Mino Yoshihisa , Nagai Takeyoshi , Fassbender Andrea J. , Takeshita Yuichiro , Oka Eitarou
Published: May 2021

Abstract. Two Argo floats equipped with oxygen, chlorophyll (Chl), backscatter, and nitrate sensors conducted daily vertical profiles of the water column from a depth of 2000 m to the sea surface in the western North Pacific from January to April of 2018. Data for calibrating each sensor were obtained via shipboard sampling that occurred when the floats were deployed and recovered. Float backscatter observations were converted to particulate organic carbon (POC) concentrations using an empirical relationship derived from contemporaneous float profiles of backscatter and shipboard observations of suspended organic carbon particles. During the float deployment periods, repeated meteorological disturbances (storms) passed over the study area and caused the mixed layer to deepen. During these events, nitrate was entrained from deeper layers into the surface mixed layer, while Chl and POC in the surface mixed layer were redistributed into deeper layers. After the storms, the upper layer gradually restratified, nitrate concentrations in the surface layer decreased, and Chl and POC concentrations increased. When the floats observed the same water mass, the net community production within the euphotic layer (0–70 m), determined from the increases in POC, was 126–664 mg C m−2 d−1 (10.5–55.3 mmol C m−2 d−1) close to the values reported from a nearby area. The C/N ratio of the increase in POC and the decrease in nitrate was closed to the Redfield ratio, which indicates that the sensors were able to observe the net biochemical processes in this area despite the relatively low concentrations of nitrate and POC. To determine the fate of particles transported from the surface ocean to the twilight layer, the ratio of oxygen consumption and nitrate regeneration rates were compared. This O2/N ratio approached the Redfield ratio when the floats followed the same water mass continuously, but the consumption rate of POC was significantly lower than what would be expected based on the oxygen consumption and nitrate release rates. This suggests that dissolved organic carbon was the main substrate for the respiration in the twilight layer.
An enhanced correlation identification algorithm and its application on spread spectrum induced polarization data
Authors: He Siming , Guan Jian , Ji Xiu , Xu Hang , Wang Yi
Published: May 2021

Abstract. In spread spectrum induced polarization (SSIP) data
processing, attenuation of background noise from the observed data is the
essential step that improves the signal-to-noise ratio (SNR) of SSIP data.
The time-domain spectral induced polarization based on pseudorandom
sequence (TSIP) algorithm has been proposed to improve the SNR of these
data. However, signal processing in background noise is still a challenging
problem. We propose an enhanced correlation identification (ECI) algorithm
to attenuate the background noise. In this algorithm, the cross-correlation
matching method is helpful for the extraction of useful components of the
raw SSIP data and suppression of background noise. Then the frequency-domain
IP (FDIP) method is used for extracting the frequency response of the
observation system. Experiments on both synthetic and real SSIP data show
that the ECI algorithm will not only suppress the background noise but also
better preserve the valid information of the raw SSIP data to display the
actual location and shape of adjacent high-resistivity anomalies, which can
improve subsequent steps in SSIP data processing and imaging.
Relocation of earthquakes in the southern and eastern Alps (Austria, Italy) recorded by the dense, temporary SWATH-D network using a Markov chain Monte Carlo inversion
Authors: Jozi Najafabadi Azam , Haberland Christian , Ryberg Trond , Verwater Vincent F. , Le Breton Eline , Handy Mark R. , Weber Michael ,   the AlpArray and AlpArray SWATH-D working groups
Published: May 2021

Abstract. In this study, we analyzed a large seismological dataset from temporary and permanent networks in the southern and eastern Alps to establish high-precision hypocenters and 1-D VP and VP/VS models. The waveform data of a subset of local earthquakes with magnitudes in the range of 1–4.2 ML were recorded by the dense, temporary SWATH-D network and selected stations of the AlpArray network between September 2017 and the end of 2018. The first arrival times of P and S waves of earthquakes are determined by a semi-automatic procedure. We applied a Markov chain Monte Carlo inversion method to simultaneously calculate robust hypocenters, a 1-D velocity model, and station corrections without prior assumptions, such as initial velocity models or earthquake locations. A further advantage of this method is the derivation of the model parameter uncertainties and noise levels of the data. The precision estimates of the localization procedure is checked by inverting a synthetic travel time dataset from a complex 3-D velocity model and by using the real stations and earthquakes geometry. The location accuracy is further investigated by a quarry blast test. The average uncertainties of the locations of the earthquakes are below 500 m in their epicenter and ∼ 1.7 km in depth. The earthquake distribution reveals seismicity in the upper crust (0–20 km), which is characterized by pronounced clusters along the Alpine frontal thrust, e.g., the Friuli-Venetia (FV) region, the Giudicarie–Lessini (GL) and Schio-Vicenza domains, the Austroalpine nappes, and the Inntal area. Some seismicity also occurs along the Periadriatic Fault. The general pattern of seismicity reflects head-on convergence of the Adriatic indenter with the Alpine orogenic crust. The seismicity in the FV and GL regions is deeper than the modeled frontal thrusts, which we interpret as indication for southward propagation of the southern Alpine deformation front (blind thrusts).
ASSESSMENT OF THE NEED FOR ORTHODONTIC CORRECTION IN PATIENTS WITH PERIODONTAL DISEASES
Authors: Evnevich Kirill Andreevich , Boykova Ekaterina Igorevna
Published: May 2021

Based on the data of the analysis of medical records, the incidence of patients with periodontal diseases in orthodontic correction was studied. As a result of the work, an insufficient level of orthodontic care was revealed for this group of people (5%), and conclusions were drawn about the need to address the issue in this direction.
THE MAIN CATEGORIES OF THREATS AND RISK FACTORS FOR THE ECONOMIC SECURITY OF SMALL BUSINESSES
Authors: Frantseva-Kostenko E. E.
Published: May 2021

The article discusses the threats to the economic security of small businesses. Enterprises are directly involved in the economic development of the state, are a platform for the introduction of innovative developments, act as a catalyst for the modernization of the national economy. Based on the analysis and evaluation of scientific and monographic literature, the main problems of the economic system of small businesses are identified. At the final stage of the study, a classification of external and internal threats to economic security is proposed, and the main risk factors for the functioning of small businesses are identified.
WATER MILL STONES FROM SHACHSENGERSKY TOWN
Authors: Davudov Omar Malamagomedovich
Published: May 2021

The article considers the water mill stone, discovered in the wall of the residential complex during the excavation of the citadel of the shakhsenger settlement. One of the early information about the water mill belongs to Strabon. He says that in the 90-s year of the 1-st century bc. in the cabins of the Pontus kingdom, the palace of the Mitridate and its water mill were built. At the same time the water mills penetrated in Armenia, ruler (Mithridates relative), which pursued a policy of Hellenization of his country. Since that time, the water mill of the pontian type began to distributed all over the Caucasus. In the plane Daghestan it penned in the period of the arab expansion. «Derbent name» reports that in 173 hijri (789-90 year) arabian khalif Garun Rashid arrived in Derbent and has used its improvement. Then the same he built mills there and broken gardens and vegetables. At the same time he build mills in the population points occupied by arabs, including in the former «Suvar fortress» (Shakhsenger settlement.) .
PRODUCTIVITY OF STRAWBERRY VARIETIES IN THE CONDITIONS OF THE REPUBLIC OF BASHKORTOSTAN
Authors: Valitov Azat Vakhitovich , Fedorova Vlada Olegovna , Biktirova Rasilya Minullovna, , Karimov Linar Ildarovich
Published: May 2021

The article presents the results of research on the study of varieties of garden strawberries. The article presents the results of research on biometric records for varieties of garden strawberries of the first and second year of cultivation in the conditions of the southern forest-steppe of the Republic of Bashkortostan. The number of flower stalks, fruits, potential productivity were studied and the results of the yield of the cultivated plants were obtained. Of the studied varieties, the most productive were the Kimberly and Clery varieties with a berry yield of 18.9 and 15.9 t / ha.
ALGORITHM FOR REMOVING ERASE CHARACTERS WITH A GIVEN PROBABILITY FROM A DECODED MESSAGE
Authors: Egorov Nikita Valentinovich
Published: May 2021

This article solves the problem of removing erasure characters from a coded message whose interference is introduced with some probability. One of the methods of noise-proof codes is proposed and implemented programmatically, by which reliable information distorted by a noisy communication channel is extracted in the decoder. Various experiments were also carried out, as a result of which a complete assessment of the implemented mechanism for combating interference affecting the initial data is given.
MECHANISM OF ROTATION OF GEOSPHERES OF THE PLANET EARTH
Authors: Tarasenko G. V.
Published: May 2021

In recent decades, a fundamentally new direction of scientific work has appeared in the field of natural sciences, associated with the study of the effect on matter of such physical factors as radiation, electromagnetic radiation, ultrasound, plasma, high pressure, space vacuum, gravity, etc., where the general criterion of extremeness exposure can be the emergence of intermediate highly active states of particles of matter, which ultimately leads to a qualitative change in the micro- and macro characteristics of the processed object, the emergence of new properties. One of the types of complex extreme exposure is the effect of a high-voltage electric discharge, which combines the simultaneous action on a substance of strong mechanical compression, powerful ultrasound, hard X-ray, UV and IR radiation. The electromagnetic fields generated in the course of the discharge also have a strong effect on both the discharge itself and the ionic processes occurring in the surrounding liquid. Under their influence, various physical changes and chemical reactions occur in the processed material.
“一带一路”倡议下我国出口跨境电商的发展、问题与对策
Authors: 周 彩艳
Published: May 2021

跨境电商的发展为中国外贸转型提供了新动能。出口跨境电商面临着政府监管加强使企业经营不确定性加大；物流效率低、成本高；跨境支付不够便利，资金跨境流动存在一定风险；企业知识产权意识薄弱，产品同质化等问题。为此，提出应抓住“一带一路”的发展机遇，积极开拓新兴市场；国家层面积极推进电子商务国际合作，为跨境电商发展创造有利的国际规则环境；以各级政府为主导构建全方位、高效率的综合服务体系，提升跨境电商贸易便利化；加快跨境电商物流基础设施建设，完善海外仓系统，提高跨境服务效率；创新跨境电商金融服务，加快发展区块链技术；加强出口品牌建设，提高竞争力等对策。
武夷极限三铁
Authors: 林 辉 , 王 梓恒 , 顾 云翔 , 刘 玉玲 , 钱 清玉
Published: May 2021

中国特色社会主义进入新时代，福建省、南平市为推进旅游供给侧结构性改革做出重大决策部署，一系列的决策为南平旅游业带来创业创新空间；若将南平旅游特色与新型特色项目结合，将会给南平市的旅游产业带来新的机遇
Identificación de grupos estratégicos en Bancos Argentinos utilizando información de Estados Financieros
Authors: Werbin Eliana Mariela
Published: May 2021

Este artículo se refiere a la primera etapa de un plan de investigación sobre losreportes de bancos en Argentina para el período 2005-2007 y tiene por objetivo analizar siexisten grupos heterogéneos y cómo se conforma este agrupamiento. Wang (2007) y Amel &Rhoades (1988) demostraron la existencia de grupos estratégicos heterogéneos en bancos eneconomías desarrolladas. Se realiza en el presente trabajo un análisis de cluster similar condatos de bancos de Argentina para el período 2005-2007. Los resultados muestranclaramente la existencia de cuatro grupos distintos: Bancos típicos (alto nivel de depósitos,bajo patrimonio neto y activos compuestos mayoritariamente por préstamos personales ycomerciales), Bancos comerciales (alto nivel de créditos comerciales financiados condepósitos), Bancos personales (alto nivel de préstamos personales financiados condepósitos) y Otros bancos (alto patrimonio neto con pocos depósitos y en su activo: accionesy bonos, préstamos interbancarios e hipotecarios). La principal contribución de este trabajoes corroborar la aplicación de la teoría del contenido de información útil para la toma dedecisiones en bancos de una economía emergente.
Planificación Sanitaria Utilizando Herramientas OLAP
Authors: Sánchez Marisa Analía , Natalini José , Acrogliano Pablo
Published: May 2021

La tuberculosis es una infección bacteriana que ocasiona más muertes en el mundo quecualquier otra enfermedad infecciosa. El estándar internacional para el control de latuberculosis es la estrategia Tratamiento Directamente Observado de la OrganizaciónMundial de la Salud que tiene como objetivo reducir la transmisión de la infección gracias aun diagnóstico oportuno y un tratamiento efectivo. El tratamiento se basa en una supervisiónestricta de la toma de medicamentos. La supervisión es posible gracias a la disponibilidad deun sistema de información que registra datos de pacientes. Estos datos pueden utilizarse anivel de puesto sanitario para monitorear el resultado de los tratamientos, a nivel de distritopara identificar problemas, y a nivel provincial o nacional para asegurar el controlconsistente y de alta calidad en todas las áreas geográficas (World Health Organization,2007b). En Argentina, el Ministerio de Salud registra datos DOTS desde 1996. El análisis dedatos es vital para la toma de decisiones. En este trabajo, presentamos un desarrollo completode un data warehouse y herramientas de generación de reportes relacionados con eltratamiento de la tuberculosis.
Evaluación de Alternativas de Inversión Utilizando el Proceso Jerárquico Analítico
Authors: Sánchez Marisa Analía , Milanesi Gastón Silverio , Rivitti María Belén
Published: May 2021

La selección de un portafolio de inversión involucra la ponderación de múltiples factoresvinculados con el mercado, la economía, la situación de cada empresa y las preferencias delinversor. Por lo tanto, la selección de un portafolio de inversión puede considerarse como unproblema de toma de decisiones multicriterio. El objetivo del trabajo consiste en mostrarcómo evaluar la decisión de inversión en diferentes empresas de capital abierto integrantesde diversos sectores de la economía, aplicando el método de toma de decisiones procesojerárquico analítico. Explicamos cómo utilizar los datos crudos para permitir que lapropuesta sea escalable a cualquier número de alternativas y criterios.
Recursos y costos tributarios. Consideraciones necesarias para la definición del sistema de coparticipación federal en Argentina
Authors: Hauque Sergio
Published: May 2021

El trabajo analiza la importancia de una adecuada definición de los recursos y costostributarios para establecer el sistema de coparticipación federal de impuestos en Argentina,dentro de una propuesta que considera como variable determinante de los recursos a recibirpor cada jurisdicción, los costos estándares para el cumplimiento de las "competencias,servicios y funciones" atribuidas a cada una de ellas.La registración de los recursos sobre la base de lo devengado, sosteniendo que los tributosson “ganados” en el momento en que se producen sus hechos imponibles, permitiría laatribución de los recursos al momento de la transferencia de valor económico al sectorpúblico. Este sistema obligaría, al mismo tiempo, a explicitar un conjunto de costos ligados alos tributos que actualmente se encuentran ocultos en las registraciones públicas,permitiendo contar con la información necesaria para una distribución más racional de losrecursos públicos.
Identificación, medición y gestión de los activos intangibles: situación actual y una propuesta de investigación
Authors: Trillini Jorge
Published: May 2021

La literatura sugiere que los informes financieros deberán complementarse con unnuevo concepto de información: el Reporte de Capital Intelectual. Nuestra propuestaentiende que su efectividad será posible, obteniendo información a través deindicadores del Cuadro de Mando Integral, el cual traduce el objetivo y la estrategia deuna unidad de negocios, en indicadores tangibles. Los informes financieros ponenénfasis en el corto plazo, mientras que la permanencia de la empresa en el largo plazo,basa su éxito en visualizar qué intangibles crean valor para un crecimiento futuro.
Cultivo de soja, contabilidad y tributación
Authors: Marcolini Silvina , Verón Carmen , Goytia Marisa , Viñuela Julián , Zuliani Susana
Published: May 2021

La soja es actualmente el cultivo extensivo más importante de la Argentina. Durantesu ciclo, está expuesta a una serie de factores cuya incidencia sobre el rendimientodepende de la etapa de desarrollo en la que se encuentra.El adecuado conocimiento del proceso evolutivo desde lo agronómico es fundamentalpara su correcto análisis desde la contabilidad y la tributación. El trabajo aborda unarevisión del desarrollo biológico del cultivo y una propuesta de división del mismo encuatro etapas.Desde el enfoque de la contabilidad financiera y en el ámbito de la normativa nacionalse distingue entre lo que debiera ser considerado etapa inicial y posterior, conceptosdeterminantes del criterio de medición a aplicar a la sementera en un momentodeterminado. Posteriormente se vincula el proceso con la contabilidad de gestión y latributación para evidenciar las diferencias de medición del activo biológico, según elenfoque aplicado.Si bien la contabilidad financiera y la de gestión presentan muchas similitudes, latributación se separa claramente de ambas.
El Método del Préstamo Equivalente y la Evaluación del Leasing
Authors: Milanesi Gastón Silverio
Published: May 2021

El trabajo propone el análisis financiero del leasing, comparando las ventajas entre elmétodo del préstamo equivalente y el método directo. Seguidamente se estudian losdiferentes métodos tradicionales para estimar el valor de continuidad del activo en laopción de compra. Finalmente se presenta el efecto de las asimetrías fiscales en elvalor del contrato y el impacto en el perfil de beneficios del dador y tomador.
Valor de proyectos de inversión con estimaciones probabilísticas y borrosas
Authors: Fornero Ricardo
Published: May 2021

La valuación de un proyecto de inversión o de un negocio generalmente se realiza considerando una tasa de actualización ajustada por riesgo que compensa la incertidumbre a la que está expuesto el flujo de fondos. Se suelen usar técnicas con base probabilística o borrosa para reflejar la propagación de la incertidumbre de las variables básicas del negocio con las que se realiza la estimación del flujo de fondos; y también se suele distinguir entre la incertidumbre como variabilidad aleatoria y la imprecisión (o incertidumbre epistémica). En este ensayo se explican las variantes metodológicas para obtener una estimación puntual del valor, o bien una estimación en un intervalo. Se hace especial referencia a las situaciones en que puede determinarse un valor probabilístico o un valor borroso, de un modo que seacongruente con una valuación que emplea una tasa ajustada por riesgo.
Medición y Explicación de la Lealtad al Comercio Minorista
Authors: Sánchez de Dusso Francisca , Martín Marcela , Massó Del Valle Alba
Published: May 2021

La lucha por lograr posicionarse de los comercios minoristas de bienes deconsumo masivo se ha evidenciado en las distintas estrategias y accionesimplementadas. La búsqueda de la fidelidad ha sido uno de los caminospreferidos. Un cliente leal es menos sensible al precio, y menos predispuestoa cambiar de negocio; por lo tanto es un cliente más rentable. En este trabajose buscó conocer la lealtad al comercio minorista de los bienes de consumomasivo de la ciudad de Santa Fe (Santa Fe, Argentina) en cuanto a surepetición en un mismo establecimiento y su asociación con un compromisohacia el comercio. Mediante un análisis empírico a un universo de 209familias de esta ciudad, con una encuesta repetida en tres ocasiones, seanalizó el comportamiento de compra y la valoración hacia el comercio aplicando un modelo basado en la satisfacción, la confianza y el compromiso hacia el establecimiento. Los resultados obtenidos pueden orientar a los empresarios que se interesen por conocer y retener a sus clientes.
Aplicación de la Expansión de Edgeworth en la Valuación de Decisiones Estratégicas
Authors: Ferreira Carlos , Milanesi Gastón
Published: May 2021

Las empresas de base tecnológica, start-ups, spin-off, spin-off universitarias oacadémicas constituyen un conjunto de empresas cuyo valor principal surgecomo consecuencia de las inversiones permanentes en investigación ydesarrollo y la combinación o sinergia que se presenta entre el alto nivel deconocimiento y las posibilidades de desarrollo e innovación en áreas,principalmente, de innovación tecnológica, biotecnológica, farmacéutica, etc.La aplicación de los métodos o herramientas tradicionales de valuación deeste tipo de empresas no es suficiente, debe complementarse con el enfoque de opciones reales que permitirá incorporar la flexibilidad e incertidumbre presente en el desarrollo de este tipo de proyectos.
Experiencia de Innovación Pedagógica: Actuación Profesional del Contador Público Independiente
Authors: Vago Miguel Angel , Rodriguez Juan Carlos , Miliozzi Claudio
Published: May 2021

El propósito es presentar la experiencia pedagógica llevada a cabo en eldesarrollo de la materia Actuación Profesional del Contador PúblicoIndependiente, como asignatura del último año de la carrera de ContadorPúblico en la Universidad Nacional del Sur. Se describen las estrategias yherramientas utilizadas, para luego arribar a las conclusiones sobre losresultados obtenidos y formular propuestas superadoras. El eje de laexperiencia fue una actividad específicamente práctica, orientada aldesempeño del Contador Público, cuya realización requirió de losconocimientos teóricos-prácticos aprendidos durante el desarrollo de lacarrera, de modo integral en una simulación de hechos propios de una actividad económica empresarial para ir más allá de la aplicación de normas contables sobre casos concretos. Se utilizaron distintas estrategias pedagógicas que se diferencian de los métodos clásicos de trasmitir conocimientos y evaluar sus resultados.
Eficiencia técnica, productividad y desarrollo tecnológico en la industria de seguros generales
Authors: Schneider Diego Ezequiel , Sánchez Marisa Analía
Published: May 2021

La evaluación del desempeño es algo importante en la gestión de empresas decualquier sector de la industria, porque de esta manera la organización es capaz decontrolar, comparar e incluso corregir su desempeño. Este trabajo propone un modelopara evaluar el sector asegurador argentino, analizando la eficiencia y productividadrelativa de las compañías de seguros durante el periodo 2002-2011, utilizando latécnica de frontera eficiente conocida como Análisis Envolvente de Datos y el Índicede Malmquist.Los resultados indican que en los últimos diez años el mercado no ha mejorado suproductividad. Una de las causas se atribuye al deterioro tecnológico sufrido en elperiodo. Las empresas necesitaron más recursos para seguir produciendo lo mismo, nohan invertido en pos de mejorar sus prácticas administrativas y tecnológicas, o biensus inversiones no se han traducido en un aumento en el nivel de primas negociadas.
Estudio de caso de responsabilidad social empresaria: Alimentos Funcionales de Cooperativa Obrera Ltda
Authors: Ortiz Raúl , Della Valentina Florencia , Morichetti Martín
Published: May 2021

Las cooperativas buscan consolidar su identidad organizacional basando su gestión envalores y principios, elementos básicos de su compromiso con la ResponsabilidadSocial Empresaria (RSE). Este concepto forma parte de la esencia misma de talesentidades, siendo pioneras tanto en su desarrollo como en su práctica.El objetivo del trabajo consiste en mostrar cómo Cooperativa Obrera Ltda. ejerce suRSE, ofreciendo productos alimenticios saludables. A través del análisis de suproyecto Alimentos Funcionales, queda reflejada su preocupación por la alimentaciónde los consumidores y la incidencia que ello tiene sobre la salud de éstos últimos.Desde el punto de vista metodológico, se ha trabajado en la elaboración de un estudiode caso. De su lectura puede observarse el reconocimiento que el proyecto haobtenido, tanto del público consumidor como de diversos organismos estatales.
Tecnologías Móviles y su Impacto en la Productividad: Percepción de los Empleados
Authors: Arias María Isabel , Pedroni Florencia Verónica , Maçada Antonio C. G.
Published: May 2021

Las Tecnologías Móviles (TM) incorporadas por medio de las tendencias deInformation Technology (IT) Consumerization y Bring Your Own Device (BYOD), generan innumerables beneficios en las organizaciones. Este trabajo aplica unmodelo desarrollado en Brasil para medir la percepción de un grupo de empleados argentinos respecto del impacto del uso de las TM en suproductividad. Se empleó un survey que evaluó la productividad con cuatro dimensiones: calidad, tiempo, procesos y recursos (Teixeira, 2013). Losresultados revelaron que la mejora percibida proviene de las dimensiones en elsiguiente orden de importancia: tiempo, calidad, procesos y recursos. Ademásmostraron un uso diario de las TM, predominando los smartphones.
Impacto de las inversiones en tecnología de la información en la eficiencia de los bancos. El caso de la Argentina
Authors: Argañaraz Ángel Agustín
Published: May 2021

Las tecnologías de información (TI) constituyen para las organizaciones una herramienta indispensable para el logro de ventajas competitivas en un contexto sumamente cambiante. Resulta necesario conocer el impacto de la utilización de la TI sobre la performance de los bancos con el fin de poder justificar sus inversiones y sustentar ventajas competitivas como fuertes impulsores del desarrollo económico de los países. El propósito de este trabajo consiste en desarrollar un modelo para analizar el impacto de las inversiones en TI en la eficiencia operativa de los bancos comerciales argentinos. Se aplicó el método de investigación operativa con la aplicación de la técnica data envelopment analysis (DEA) y el índice de Malmquist, sobre los datos obtenidos de los estados contables. De los resultados obtenidos se observa que los bancos han mejorado su frontera de eficiencia debido a su innovación tecnológica y de escala, logrando ser más eficientes y productivos
Efectos de la inflación en el análisis financiero. Análisis de un caso.
Authors: Martino Sofia
Published: May 2021

La información que brindan los estados financieros debe ser suficientemente integral y aproximada a la realidad económica de modo tal que satisfaga las expectativas de los usuarios que la consideran en un proceso de toma de decisiones. Cuando existe inflación, el poder adquisitivo de la moneda se altera, y entonces la información financiera deja de ser representativa, no configurando una base confiable para la toma de decisiones. El presente trabajo intenta desarrollar un modelo simple, factible de aplicación práctica, y desarrollado desde un enfoque de gestión, que capture los principales efectos de la inflación sobre la información financiera y su incidencia no neutral sobre los componentes del rendimiento. Se desarrolla la aplicación del modelo sobre una empresa emisora de obligaciones negociables en el Panel PyME de la Bolsa de Comercio de Buenos Aires, para los estados financieros del 2009 al 2013. Los resultados muestran que la inflación tiene dos efectos significativos sobre los indicadores de rendimiento: afecta la comparabilidad de las cifras, y afecta la estructura de precios relativos, sesgando la base sobre la cual se toman decisiones de inversión y financiamiento.
Representatividad, Disponibilidad y Sobre-Confianza: Las heurísticas de los empresarios PyME
Authors: Manzanal Melisa , Milanesi Gastón Silverio , Vigier Hernán
Published: May 2021

El presente trabajo forma parte de una investigación mayor que buscó caracterizar la toma de decisiones de los empresarios de pymes  de Bahía Blanca, Argentina. En las últimas décadas, estudios mayormente experimentales han probado la existencia de heurísticas y sesgos en el accionar humano. Por consiguiente, el objetivo de este artículo fue determinar qué heurísticas son más propensas a presentarse en las elecciones de un universo particular de sujetos: los empresarios de pymes de la citada ciudad. En consecuencia, se recurrió a un panel de expertos en pymes. Para el procesamiento de los datos en él obtenidos se emplearon dos técnicas: probabilística (frecuencias absolutas y acumuladas) y no probabilística o borrosa (método directo con múltiples expertos). Se concluye que las heurísticas más observadas en los sujetos bajo análisis son la disponibilidad, la representatividad y la sobreconfianza. Esto ratifica la evidencia empírica resultante de estudios científicos previos, por lo que se aconseja considerar dichos aspectos conductuales en el estudio de las decisiones humanas y, particularmente, en las empresarias.
ESTUDIANTES UNIVERSITARIOS QUE TRABAJAN: DESAFÍOS DE LA SIMULTANEIDAD
Authors: Nessier Andrea Fabiana , Pagura María Fernanda , Pacífico Andrea María , Zandomeni Norma
Published: May 2021

La simultaneidad del trabajo durante los estudios universitarios se reconoce como un fenómeno generalizado a nivel mundial y requiere identificar sus potenciales efectos en la formación de los futuros profesionales. El presente artículo, derivado de una investigación más amplia, procura describir y analizar las relaciones entre las experiencias laborales y académicas de estudiantes avanzados de carreras de ciencias económicas. Los resultados que se presentan surgen de un abordaje cuantitativo, mediante la aplicación de una encuesta y su posterior procesamiento mediante estadística descriptiva. Los estudiantes que trabajan representan un alto porcentaje que crece a medida que avanzan en sus estudios y evidencian mayor rezago. Sin embargo, la mayoría de los encuestados señala las contribuciones de las experiencias laborales, lo que interpela a las instituciones universitarias a bosquejar nuevas estrategias institucionales y curriculares que reconozcan los rasgos de los estudiantes y que pongan en valor los saberes que obtienen de sus contextos laborales.