bluuebunny/crossref_metadata_2025 huggingface dataset:
ENVIRONMENTAL POLICING AND ITS ROLE IN BEHAVIOR DEVELOPMENT ENVIRONMENT FOR INDIVIDUALS
Authors: BENFRADJ Zouina , BOURABA Imene
Published: October 2023

Environmental issues and their protection have received great attention, both nationally and internationally, especially with the increasing severity of natural and industrial environmental threats that have led to an increase in environmental pollution.Therefore, it requires concerted efforts whether government or community members, In order to protect the environment, which requires taking all means, including the imposition of penalties and violations and environmental laws against any trespassing on the environment, and this issue requires the presence of a monitoring body and a specialized punishment called environmental police. From the above, it can be said that it is necessary to establish the environmental police to spread environmental culture gradually among citizens. At the same time, act decisively and enforce the law against all violating the environment, and for the environmental police to be effective, it must be made up of individuals university specialists in the field of the environment, who know perfectly the components of the environment and they are concerned with protecting it, in addition to flexibility in the management and dissemination of environmental awareness between individuals
Recommendation for Improvement in COVID-19 Vaccine Program in Malaysia: An Online Nationwide Qualitative Survey
Authors: Solehan Hana Maizuliana , Mohd Rani Mohd Dzulkhairi , Mohamed Nurul Azmawati , Ithnin Muslimah , Ariffien Abdul Rasyid , Che Isahak Che Ilina
Published: October 2023

Introduction: Maintaining high levels of vaccinations is important for public health success in any vaccination planning. Success requires a better understanding of the public’s perceptions of diseases and consequent decisions about vaccinations. This study aims to gather exploratory qualitative data on public opinion on the Malaysian Government’s COVID-19 immunization campaigns. Methods: Open-ended question on Google Form was advertised online between 2 to 17 December 2020. The questionnaire form was deactivated when saturation has been reached. The free text questions were analysed by qualitative thematic analysis by all authors on a Microsoft Excel spreadsheet. Results: Six hundred and sixty-one participants replied to the online questionnaire. Four themes emerged from the thematic analysis on suggestions for future National COVID-19 Immunisation Program. First, COVID-19 vaccine administration policy; secondly, knowledge dissemination and plan to address obstacles of public acceptances towards the vaccine proactively; thirdly, better implementation programs by the government and fourthly, using local research expertise for vaccine development and alternative medicines. Participants believe all this are essential in increasing their trust and uptake for the government’s future national COVID-19 Immunisation Program. Conclusion: This study highlights the suggestions made by the public for the Malaysian Government. These findings will help develop education and intervention strategies for new vaccine introduction to combat the COVID-19 pandemic in Malaysia.
Associations between Sociodemographic, Body Mass Index, Body Image Perception, Physical Activity and Sleep Quality with Mental Health among University Students in Universiti Putra Malaysia during the COVID-19 Pandemic
Authors: Omar Noraida , Kudin Farrah Haliny
Published: October 2023

Introduction: Mental health problem among university students during COVID-19 pandemic became one of the global main issues. There is limited study on mental health among university student during COVID-19 pandemic. Therefore, this study aimed to determine the associations between socio-demographic, body mass index, body image perception, physical activity and sleep quality with mental health among university students in Universiti Putra Malaysia. Methods: This is a cross-sectional study with a total sample of 130 students aged 18 to 25 years old which were recruited through a multistage sampling. An English online self-administered questionnaire was used to collect the data on socio-demographic characteristics, weight and height, body image perception (BSQ-8C), physical activity (GPAQ), sleep quality (PSQI), and mental health (DASS-21). Results: Majority of the respondents were female (76.2%), Malay (78.5%), in second year of study (28.5%), from low income family (59.2%) and stayed with parents during COVID-19 pandemic (57.7%). Results showed 44.6% of respondents had depressive symptoms, 56.9% had anxiety symptoms and 29.2% had stress symptoms with severity mild to extremely severe. Body mass index (r=0.205, p<0.005), body image perception (r=0.538, p<0.001), and sleep quality (r=0.460, p<0.001) were associated with depression subscale. Meanwhile, body image perception (r=0.449, p<0.001), and sleep quality (r=0.450, p<0.001) were correlated with anxiety subscale. Stress subscale was correlated with body image perception (r=0.473, p<0.001) and sleep quality (r=0.492, p<0.001). Conclusion: Affected students should be helped and referred to healthcare practitioner to ensure they able to overcome with these problems and remains healthy during this pandemic.
Correlation of the Risk Factors in Degenerative Lumbar Spondylolisthesis with MRI Imaging
Authors: Rahardjo Paulus , Utama Harry Wahyudhy , Setiawati Rosy , Tinduh Damayanti
Published: October 2023

Introduction: Degenerative spondylolisthesis burdens the future economy. Elderly individuals with this condition suffer from back pain, limb paralysis, reduced activity, and diminished quality of life. Surgery offers relief but is risky and expensive. As healthcare improves, the aging population grows, and spondylolisthesis incidence rises. Early detection and risk factor management are vital for prevention. Therefore, this study aimed to evaluate the correlation of the risk factors for degenerative lumbar spondylolisthesis. Methods: A retrospective observational study was done in Dr Soetomo General Academic Hospital, Surabaya from January 2018 to December 2019. Forty-five subjects with degenerative spondylolisthesis diagnosed by MR Imaging enrolled in this study. Intervertebral disc, facet joint, multifidus muscle, and ligamentum flavum at level L1 until level L5 were examined using MR imaging. Correlation analysis was measured using the Spearman correlation test and risk factor analysis was measured using the logistic regression test. Results: There are significant correlations between intervertebral disc degeneration, facet joint osteoarthritis, multifidus muscle fatty infiltration, and thickening of ligamentum flavum with degenerative spondylolisthesis. The risk factors at levels L3-4 and L5-S1 are intervertebral disc degeneration and L4-5 is multifidus muscle fatty infiltration and facet joint osteoarthritis. Conclusion: This study confirmed the risk factors that correlated with degenerative lumbar spondylolisthesis.
Predictors of Adherence to Personal Preventive Behaviors Among Nursing Students Based on Health Belief Model: Cross Sectional Study During the Second Wave of COVID-19 Pandemic in Indonesia
Authors: Fitriawan Akbar Satria , Wahyu Setyaningsih Wiwit Ananda , Samutri Erni , Kurniawan Dedi , Deviantony Fitrio , Suparmanto Gatot , Achmad Bayu Fandhi , Wijoyo Eriyono Budi
Published: October 2023

Introduction: Personal preventive behaviors was cited as effective strategy to prevent the SARS-CoV-2 transmissions. When vaccine become available, preventive behavior must still be implemented to significantly decreased the COVID-19 infection risk in the emergence of novel SARS-CoV-2 variants of concern with immune escape phenotype. The Health Belief Model (HBM) is the most widely recognized behaviour theory, but its capacity to predict the preventive behaviours have been inconsistent. This study aimed to assess predictors adherence to COVID-19 preventive behaviour among nursing students based on HBM during the second wave of COVID-19 in Indonesia. Methods: An online cross-sectional study was conducted from May to September 2021. Undergraduate nursing students (n=1,413) from 10 universities in Indonesia was recruited using consecutive sampling. Online self-administered questionnaire was used to collect the data. Binary logistic regression was employed to analyse the association between sociodemographic and HBM construct with adherence to preventive behaviors. Results: Most of the students (n=804; 56.9 %) had poor adherence to COVID-19 preventive behaviors, and poor physical distancing identified as the most dominant non-adherence type (n=774; 54.8 %). First year students (AOR=1.313; 95%CI: 1.020-1.690), low perceived susceptibility (AOR=1.530; 95%CI: 1.193-1.962), low perceived severity (AOR= 1.756; 95%CI: 1.337-2.307), low perceived effectiveness (AOR=1.910; 95%CI: 1.315-2.777), and low self-efficacy (AOR=4.795; 95%CI: 3.566-6.447) significantly associated with poor adherence (p<0.05). Nagelkerke R square value was 0.313 suggesting that the whole model explained 31.3% of variance in adherence. Conclusion: Intervention that targeting health belief model could be useful to increased adherence level to COVID-19 preventive measures among nursing students.
Dietary Inflammatory and Its Association with Cognitive Frailty Among Community-Dwelling Older Adults in Klang Valley
Authors: Felicia Bong Jun Fae , Abdul Rahman Rasyidah , Md Fadzil Nurul Hidayah , Shahar Suzana
Published: October 2023

Introduction: Dietary inflammation is a significant risk factor for age-related cognitive impairments among older adults. However, information related to the relationship between Empirical Dietary Inflammatory Index (eDII) score and cognitive frailty (CF) among Malaysian community-dwelling older adults is still limited. The objective of this study is to determine the association between dietary inflammatory risk and CF among community-dwelling older adults. Method: This is a cross sectional study involving community-dwelling older adults in Klang Valley. The Fried’s Criteria and Clinical Dementia Rating (CDR) were used to determine CF status. Subjects were also interviewed using the Dietary History Questionnaire (DHQ) and eDII food checklist to assess the food intake and dietary inflammatory risk. Data collected was analyzed using SPSS version 26.0. Results: A total of 158 older adults (66.7 ± 5.2 years old) residing in Klang Valley were involved. Energy and macronutrients have a weak positive association with pro-inflammatory score (p<0.05). There is no significant mean difference between CF older adults consumed a more pro-inflammatory diet (mean 2.07 ± 1.10) compared to non CF (mean 2.06 ± 1.14). However, white rice food item significantly consumed by CF people (22.4%) than non CF (8.5%) (p<0.05). Conclusion: CF older adults were more likely to consume a pro-inflammatory diet particularly from the rice food group. There is a need to further assess the risk of consuming a pro-inflammatory diet using larger sample size and appropriate biomarkers.
The Role of Oxidative Stress and Inflammation in Prediabetes: A Review
Authors: Saghir Fatma S.A , Ibrahim Farrah Shafeera , Amom Zulkhairi , Othman Lekhsan
Published: October 2023

Prediabetes is a condition in which blood glucose level is above the normal but below the diagnostic value of diabetes mellitus. Hyperglycaemia can upregulate markers of chronic inflammation and contribute to the overproduction of reactive oxygen species (ROS), which ultimately causes increased oxidative stress. This leads to beta-cell dysfunction and insulin resistance, which are involved in the pathogenesis of prediabetes status. Proper treatment of hyperglycaemia, inhibition of ROS overproduction, and suppression of inflammation are crucial for delaying the onset of diabetes. Therefore, it is essential to determine and understand the mechanisms involved in prediabetes. This review discusses the relationship between oxidative stress and prediabetes, along with the inflammation’s role in prediabetes. Additionally, the effects of some biomarkers of oxidative stress in prediabetes, inflammatory markers, and their influence on chronic inflammation are also briefly reviewed. Finally, the role of antioxidant and anti-inflammatory markers are discussed.
An Expert System to Evaluate the Impacts of Health, Safety, and Environment System Implementation on Firms' Financial Performance Using Analytic Network Process and Promethee Techniques
Authors: Anvary Rostamy Ali Asghar , Ghatari Ali Rajabzadeh
Published: October 2023

Sustainability involves balancing the environment, equity, and economy, with a focus on the green or low-carbon economy. Four strategic targets for a green economy encompass green management, green production, green lifestyle, and green technologies. Adopting a green economy poses challenges for companies, necessitating innovative systems like green supply chain management, smart homes, and health-safety-environment systems. Companies' concern about financial effectiveness drives the need for investments in these systems, as financial performance is critical for survival and growth. This study investigates the influence of health-safety-environment practices on a firm's financial performance. By determining key health-safety-environment indicators and financial metrics, the research gathered insights through 97 questionnaires, which were completed by experts from four Iranian companies. The collected data was analyzed employing the analytic network process and Promethee techniques, enabling a robust evaluation of the relationship between HSE practices and financial performance. Finally, an expert system was designed based on decision matrices to provide suitable financial indicators derived from HSE data. Linking HSE practices to financial performance enhances overall effectiveness and sustainability, guiding businesses in making informed decisions while respecting growth, success, environmental issues, and finally low carbon economy.
 
Received: 27 July 2023 | Revised: 25 September 2023 | Accepted: 13 October 2023
 
Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.
 
Data Availability Statement
Data available on request from the corresponding author upon reasonable request.
 
Author Contribution Statement
Ali Asghar Anvary Rostamy: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing - original draft, Writing - review & editing, Visualization, Supervision, Project administration, Funding acquisition. Ali Rajabzadeh Ghatari: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation.
Agregación de repositorios institucionales para la generación de información del desempeño científico de universidades peruanas
Authors: Valles-Coral Miguel , Injante Richard , Hernández-Torres Edwin , Pinedo Lloy , Navarro-Cabrera Jorge Raul , Salazar-Ramírez Luis , Cárdenas-García Ángel , Huancaruna Eddy
Published: October 2023

Objetivo: Este estudio generamos información significativa sobre el desempeño científico de las universidades peruanas mediante la agregación de sus repositorios institucionales, centrándose en el análisis de palabras clave. El objetivo principal fue evaluar y comprender la producción académica y científica de estas instituciones.

Metodología: Para lograr este propósito, se siguió un protocolo que involucró varias etapas: análisis y optimización del modelo de base de datos de DSPACE, recuperación y validación de datos utilizando el Protocolo OAI-PMH, obtención de un índice de recursos disponibles en los repositorios, extracción y procesamiento de metadatos, y la extracción de palabras clave para su inclusión en la base de datos.

Resultados y discusión: Existe una notable diversidad de palabras clave utilizadas, pues 69.1% aparecen solo una vez, también identificamos una brecha en la producción de tesis entre universidades públicas y privadas. Además, se resalta la discrepancia entre los problemas de la sociedad y las áreas de investigación estudiadas en las universidades, enfatizando la importancia de alinear mejor la producción académica con las demandas regionales.

Conclusiones: Es necesario mejorar la gestión de los repositorios institucionales en las universidades peruanas debido a marcada diversidad en el uso de palabras clave, la brecha en la producción de tesis entre universidades públicas y privadas y la desalineación entre las áreas de investigación y las demandas sociales. Esto implica invertir en formación y capacitación de personal para asegurar que los repositorios cumplan su función fundamental de promover la investigación académica, científica y social en beneficio de la sociedad peruana.
PİYANO EŞLİKLİ ESER SÖYLEMENİN DİKKATE OLAN ETKİSİ
Authors: ÇELİK DEMİRAY Pinar
Published: October 2023

Piyano eşliği ile birlikte eser söyleme becerisi, çok sesli içeriğe sahiptir. Bu durum öğrencilerin işitme ve armoni duyumlarını geliştirirken, birlikte uyum içerisinde müzikaliteyi oluşturabilmelerine olanak sağlar. Aynı zamanda entonasyonun sağlanabilmesi açısından piyano eşliğinin önemli olduğu düşünülmektedir. Şan ve bireysel ses eğitimi derslerinde piyano eşliğinin düzenli olarak kullanılması öğrencilerin eşliğe uyumlanma süreçlerinde dikkatlerini verebilmeleri için de gereklidir. Bireyin, sesini etkin bir şekilde kullanabilmesi için piyano çalgısının aktif ve üst düzey kullanımı önem taşır. Piyanodaki sesler vokal performansta sese dönüşür ve piyanonun çok sesli armonik yapısındaki uyum öğrencilerin müzikal yeteneklerinin gelişmesine olanak sağlar. Eğitim süreci, bireysel dikkat ve odaklanma seviyelerinin yüksek olmasını gerektirir. Verimli bir öğrenmenin gerçekleşmesi aktif olarak dikkatini iyi yönetebilen bireylerin farkındalığının yüksek olması ve çok sesliliğe alışkanlığının artması ile sağlanabilir. Dikkatini iyi yönetebilen bir birey eser içerisindeki değişimlere, ritmik ve tonal uyaranlara daha iyi odaklanabilir. Bu araştırmanın amacı, piyano eşlikli ve eşliksiz eser söylerken öğrencilerin dikkat düzeylerinde oluşan farkları incelemektir. Araştırmanın örneklemini Bolu Güzel Sanatlar Lisesi müzik bölümünde öğrenim gören 10, 11 ve 12. sınıf düzeylerinden toplam 44 kız ve erkek öğrenci oluşturmaktadır. Araştırmanın verileri Neurosky Mindwave Mobile 2 EEG kulaklık takılı iken katılımcılar önce piyano eşliksiz, bir hafta sonra piyano eşlikli aynı eseri okumuş, Neoro Experimenter bilgisayar yazılımı ile dikkat verileri anlık olarak kaydedilmiştir. Bağımlı örneklemler için t testi kullanılarak aradaki farklar incelenmiştir. Yapılan analizler sonucunda piyano eşliksiz ve eşlikli eser söylemenin dikkat düzeyi üzerindeki etkisine bakıldığında, öntest ve sontest puanları arasında anlamlı bir fark saptanmıştır. Piyano eşlikli eser söylerken öğrencilerin daha iyi odaklandığı ve dikkat seviyelerinin piyano eşliksiz eser söylemeye göre daha iyi olduğu görülmektedir. Bu araştırmadan elde edilen bulgular, ses eğitimi derslerinde piyano eşliğinin gerekliliğini göstermiştir. Ayrıca ses eğitimi dersleri için uzman korrepetitörlere duyulan ihtiyacı da vurgulamaktadır. Elde edilen sonuçlar ses eğitimi uzmanlarına ders sürecinde kullanılan piyano eşliğinin öğrenciler üzerindeki olumlu etkilerini göstermesi ve öğrencilerin müzikal donanımlarının çok yönlü olarak gelişmesine olanak sağlaması bakımından rehber niteliği taşımaktadır.
A Numerical Investigation of Hydro-Magnetic Mixed Convection Flow of Viscous Dissipative Fluid in a Channel Filled with Porous Material
Authors: Ahmad Samaila Kenga-kwai , Bello Yakubu , Hamza Muhammed Murtala
Published: October 2023

The purpose of this paper is to inspect the unsteady MHD mixed convective Couette flow of viscous dissipative fluid in a vertical channel filled with porous material. The steady state analytical solutions of temperature, velocity, frictional force and heat transfer rate are obtained using the Homotopy perturbation method (HPM). The implicit finite difference technique is used to solve the transient leading equations numerically. Plots and tables with the dynamic flow parameters and dimensionless variables are displayed. During this computation, it was found that raising the Darcy parameter (Da) and the mixed convection (Gre) parameters both push the fluid flow upwards, but increasing the magnetic field's values had the opposite effect (M).
HIGHLIGHTS

Effect of viscous Dissipation on unsteady MHD Mixed Convection Flow with Porous Material is investigated
Increasing Darcy number improves the flow pattern
Rate of heat transfer could be enhance by considering high values of Brinkman number

GRAPHICAL ABSTRACT
Entre la producción y la contemplación: creación de Áreas Naturales Protegidas y nuevas visiones y valorizaciones de la tierra.
Authors: Andrade Larry , PAREDES PAULA , RIQUELME FABIO
Published: October 2023

Con un recorrido productivo de más de 100 años, la ganadería ovina extensiva fue la primera y es, a la vez, la única actividad con presencia en todo el territorio santacruceño. En los ´90, diversos factores conjugaron sus efectos negativamente, derivando en la salida de producción de cientos de establecimientos en la Meseta Central Santacruceña (MCS). En zona de precordillera y cordillera, precisamente en la Meseta del Lago Buenos Aires (MLBA), en años recientes, emergió otra problemática: la compra de tierras con fondos de filantropía (donaciones de millonarios extranjeros como Wyss, Tompkins y otros) destinándolas a la creación de Áreas Naturales Protegidas (ANP). Esta situación genera tensiones ante lo que puede definirse como una superposición de territorialidades.
Population Growth using Data Analytics
Authors: Gunjan Shah  , Dr. V P Dhandhukiya
Published: October 2023

India contributes about 20% of this population making it as the second most populous country in the world. Originally, most of the important predictions were made using the Malthusian growth models. The science of data analytics has opened up new possibilities in the creation of prediction graphs. Prediction graphs give useful information about tackling the problem of increasing population. R programming language is used to identify factors that impact the rate of change of population. Important factors such as literacy rate, death rate, religion and so on, deeply impact the rate of population growth. From the Kaiser-Meyer-Olkin test and Factor Analysis found that out of all factors that were considered, religious differences and migration rate were the most important factors affecting the rate of population growth.
On the Occurrence of Filiform Corrosion on Organic-Coated Carbon Steel Exposed to Cyclic Aging Test
Authors: Cristoforetti Andrea , Deflorian Flavio , Rossi Stefano , Fedel Michele
Published: October 2023

Filiform corrosion (FFC) is one of the possible failure mechanisms of organic-coated steel. Beyond cathodic delamination, FFC causes paint detachment and the dramatic loss of the protective properties given by the applied paint. As both failure mechanisms occur during in-field exposure (depending on the environment), when assessing the performance of the protective paint by lab scale tests, we must be aware of the failure mechanism we induce with different accelerated aging cabinets. In this study, we investigate the effect of the prohesion test on the initiation and propagation of FFC. We highlight the concurrent development of FFC and cathodic blistering, which includes the change between the cathodic and anodic delamination front, during an accelerated aging procedure that cycles between saturated humidity and dry stages. The role of the presence of aggressive contaminants (Cl− and ) is discussed. According to our findings, cyclic aging tests seem to better stick to the failure mechanism occurring during in-field exposure, particularly due to the wet/dry cycles.
Embarrassment and Reticence
Authors: Evans Jennifer
Published: October 2023

Chapter Four considers the extent to which disorders affecting the genitals and reproductive organs caused embarrassment and shame. It demonstrates that medical literature described men as being embarrassed but configured this as a specific component of the relationship between medic and patient, whom they avoided in favour of domestic solutions, irregulars, and quacks. To counter this, practitioners mingled shame and embarrassment with negligence, emphasizing that a failure to seek appropriate medical help exacerbated symptoms and further threatened the reproductive organs. Moreover, they made strategic use of anonymity in their observations to accentuate their own abilities to be discreet during treatment. Practitioners played upon men’s concerns about the embarrassing nature of these disorders to gain paying clients.
(Un)Covering Cosmopolitan Hybridity : Every Great City Deserves a City Magazine
Authors: Chu Yiu-Wai
Published: October 2023

Among the many popular print media in Hong Kong, City Magazine was considered an outlier that showcased fashion trends, celebrities, talk of the town, and even philosophy and literature. Co-founders Koon-Chung Chan and Peter Dunn, among others, also wrote pop fiction that exhibited a new metropolitan sensibility of the emerging class of yuppies. This chapter considers how this magazine defined the fashionable and cosmopolitan taste of the city throughout the 1980s and beyond. All in all, this chapter uses the magazine as an example to explore Hong Kong’s “cosmopolitan hybridity” – to borrow Allen Chun’s term – in the context of Hong Kong pop cultures in the 1980s.
TELEWORK AS AN EMPLOYABILITY TOOL IN COMMERCIAL COMPANIES IN CIUDAD DEL ESTE, DURING THE COVID-19 PANDEMIC
Authors: Gastón Duarte Ortigoza Sócrates , Ulises Galeano Morínigo Marcos , Mabel Casco Ayala Rossana
Published: October 2023

The present research work discloses the modality of Teleworking, where and how they originated, its characteristics, the current legislation in Paraguay, not before describing the conditions that must be taken into account for its optimal implementation, as well also its evolution over the years. In addition, through Law 6738/20, State intervention is presented for its application, through MTESS, to avoid distortion in the pursuit of the investigated model. The research raises the effect on employability and consequently the effect that this puts pressure on the income of the collaborators, and therefore minimizes the effect that the lack of employment could cause in our area, a negative effect, as a result of the coronavirus pandemic. Covid-19. The field work has been raised by means of a quantitative cut, using the survey technique, with a closed question and dichotomous and multiple-choice response options. The result is presented by means of statistical graphs, according to which all the approaches made to the sample were answered. In conclusion, it was possible to verify that the hypothesis raised at the beginning of the investigation is fully fulfilled, this is evidenced by the aforementioned result.
Modificaciones introducidas en la Ley 37/1992, del Impuesto sobre el Valor Añadido, por la Ley 66/1997, de 30 de diciembre, de Medidas Fiscales, Administrativas y del Orden Social
Authors: Victoria Sánchez Antonio
Published: October 2023

La Ley 66/1997, de 30 de diciembre, de Medidas Fiscales, Administrativas y del Orden Social introduce importantes novedades en relación con el IVA, que responden a tres objetivos principales: el impulso a las pequeñas y medianas empresas, la adopción de medidas preventivas de la elusión fiscal y la mejora técnica de la normativa de dicho tributo, adecuando ésta a la jurisprudencia del Tribunal de Justicia de las Comunidades Europeas.
Una herramienta complementaria para la auditoría de cuentas: los modelos econométricos. Una aplicación empírica en empresas de ámbito nacional
Authors: Nevado Peña Domingo , López Ruiz Víctor Raúl
Published: October 2023

Este trabajo estudia las diversas técnicas cuantitativas, así como el proceso de control que puede realizar el auditor de cuentas. Si bien, aporta el diseño y utilización de un modelo matemático que permite agilizar el desarrollo de algunas fases del proceso de Auditoría. Entre otras utilidades ofrece una visión rápida de qué partidas contables objeto de auditoría pueden presentar problemas, permite estudios de análisis, comparación y evolución de las partidas y evaluación del control interno.
El modelo se presenta tanto de forma teórica como implementado, realizando una simulación del mismo, en empresas que cotizan en la Bolsa de Valores de Madrid, presentando la utilidad y limitaciones que pueden plantearse para el auditor en la aplicación del mismo.
El procedimiento sancionador en la Ley de derechos y garantías de los contribuyentes y su desarrollo reglamentario
Authors: Escribano Francisco
Published: October 2023

Estudio del nuevo procedimiento sancionador regulado en los artículos 33 a 35 de la Ley 1/1998, de 26 de febrero, de derechos y garantías de los contribuyentes, y desarrollados por el Real Decreto 1930/1998, de 11 de septiembre, analizando las tres cuestiones que se presentan como novedosas en los citados artículos:
1.ª Presunción de buena fe en materia tributaria.
2.ª Exigencia de un procedimiento distinto o independiente del instruido para la comprobación, y
3.ª Suspensión automática de la ejecución de las sanciones.
Transparencia en materia de diversidad e inclusión: el papel de independientes, mujeres y especialistas en el consejo de administración
Authors: García-Sánchez Isabel María , Aibar-Guzmán Beatriz , Aibar-Guzmán Cristina
Published: October 2023

El objetivo de este trabajo es analizar el efecto de la estructura del consejo de administración en la relevancia, normalización, fiabilidad e integridad de la información en materia de diversidad e inclusión que divulgan las principales compañías europeas. Los resultados obtenidos para un panel de datos de 189 multinacionales europeas durante el periodo 2011 a 2020 evidencian que la diversidad y especialización del consejo de administración influyen favorablemente en la información sobre diversidad e inclusión reportada por las empresas europeas, efecto que no es extensible a una mayor presencia de consejeros independientes. Adicionalmente, el contexto institucional europeo vigente desde 2014 y los efectos de la pandemia COVID-19 favorecen la transparencia corporativa en relación con las prácticas de diversidad e inclusión de las multinacionales analizadas.
La obligación de presentar declaraciones tributarias de forma electrónica
Authors: Alarcón García Esaú
Published: October 2023

En el año 2018, siguiendo su tradicional senda para imponer nuevas obligaciones a un mayor número de contribuyentes, la Administración tributaria impulsó un cambio normativo que interdijo por vez primera la posibilidad de presentar el formulario del impuesto sobre la renta de las personas físicas en formato papel. Se pasaba, así, a establecer la obligatoriedad de relacionarse electrónicamente con la Administración al común de los ciudadanos, sin tener en cuenta su edad, origen, condición, residencia u otras circunstancias personales. En ese momento, una asociación inició una lucha por la defensa de los derechos y garantías del contribuyente, alegando la ausencia de base legal para fijar reglamentariamente tan gravoso deber. De resultas de ello, el pasado 11 de julio de 2023 el Tribunal Supremo resolvió el recurso de casación presentado por la asociación recurrente, declarando la nulidad de los preceptos de la orden ministerial impugnados al considerar que no es ajustada a Derecho la imposición a los obligados tributarios de relacionarse electrónicamente con la Administración.
Crença para além da religiosidade
Authors: Fratus Marcela Bispo , Costa Paulo José da
Published: October 2023

Nosso objetivo foi investigar a possibilidade de uma noção de crença, para lá da religiosidade, por meio de um diálogo entre Sigmund Freud e Oskar Pfister, através de uma pesquisa teórica. A partir de algumas obras dos autores, discutimos sobre uma noção de crença que não se restringisse à religiosidade, sem romper com a fundamentação psíquica estabelecida por Freud. Concluímos que uma noção geral de crença atenderia a realização de um desejo inconsciente, o que a tornaria também uma ilusão, rompendo necessariamente em algum nível com a realidade. Desse modo, a crença seria um mecanismo inconsciente, podendo estar além daquilo que conscientemente declaramos crer ou descrer, o que chamamos de crença por trás da crença.
NGHIÊN CỨU HIỆN TRẠNG PHÂN BỐ THÂN MỀM CHÂN BỤNG Ở CẠN (MOLLUSCA: GASTROPODA) Ở HUYỆN GÒ CÔNG ĐÔNG, TỈNH TIỀN GIANG
Authors: Nguyễn Bình , Nghiêm Hải
Published: October 2023

Nghiên cứu về thành phần loài Thân mềm Chân bụng ở cạn tại huyện Gò Công Đông, tỉnh Tiền Giang được tiến hành vào 12/2022. Kết quả phân tích đã xác định được 4 loài, thuộc 4 giống, 3 họ. Các loài Thân mềm trên cạn tại khu vực nghiên cứu đều là ốc có phổi (3 loài có vỏ cứng và 1 loài sên trần). Mật độ Thân mềm Chân bụng sống trên cạn trung bình tại huyện Gò Công Đông là 0,29 con/m2 với mức đa dạng sinh học thấp với H' = 1,78. 
Phân bố của Thân mềm Chân bụng trên cạn ở huyện Gò Công Đông theo các sinh cảnh khác nhau: Ở khu đông dân cư có 4 loài, đất canh tác có 3 loài và vườn nhà có số loài ít nhất, chỉ có 2 loài.
ĐÁNH GIÁ NỒNG ĐỘ RADON(222Rn) VÀ RADIUM(226Ra) TRONG NƯỚC KHU VỰC HUYỆN MÊ LINH, THÀNH PHỐ HÀ NỘI
Authors: Nguyễn Dũng , Nguyễn Trang , Lê Anh
Published: October 2023

Radon (222Rn) và radium (226Ra) là các nguồn bức xạ tự nhiên ảnh hưởng nhiều đến sức khỏe con người. Trong công trình này, chúng tôi khảo sát nồng độ khí phóng xạ radon và radium trong nước sinh hoạt gồm: 20 mẫu nước sạch do nhà máy nước cung cấp, 30 mẫu nước giếng qua xử lý sơ bộ và 30 mẫu nước giếng khoan của các hộ dân tại các hộ dân thuộc khu vực huyện Mê Linh, thành phố Hà Nội. Nồng độ khí radon và radium được xác định bằng thiết bị đo chuyên dụng RAD-7. Kết quả cho thấy nồng độ radon và radium thay đổi tùy thuộc vào nguồn nước khảo sát. Trong nước sạch do nhà máy nước cung cấp nồng độ radon có giá trị 0,05 ¸ 1,08 Bq/l, trung bình 0,39 Bq/l; nước giếng qua xử lý sơ bộ có giá trị 0,09 ¸ 4,67 Bq/l, trung bình 2,25 Bq/l và nước giếng khoan có giá trị 1,72 ¸ 8,93 Bq/l, trung bình 3,45 Bq/l, các giá trị này đều nằm trong giới hạn cho phép của Cơ quan bảo vệ môi trường Mỹ (EPA) là 11,1 Bq/l. Nồng độ radium trong nước sạch có giá trị 0,061 ¸ 0,173 Bq/l, trung bình 0,097 Bq/l; nước giếng qua xử lý sơ bộ 0,081 ¸ 0,238 Bq/l, trung bình 0,128 Bq/l và nước giếng khoan có giá trị 0,091 ¸ 0,665 Bq/l, trung bình 0,182 Bq/l, có 17 mẫu nước giếng khoan và 12 mẫu nước giếng qua xử lý có nồng độ radium (226Ra) vượt quá giới hạn cho phép của Cơ quan bảo vệ môi trường Mỹ (EPA)  là 0,185Bq/l.
ICT: A Benison to the Education Sector
Authors: Kuriakose Elizabeth Susan
Published: October 2023

The revolutionary changes in the educational system has necessitated the incorporation of ICT in schools. The educational process has been shifted from teacher centered to learner centered. ICT is being used as an instrument for achieving this objective, thus making a creative learning environment. ICT has the potential to address the innumerable needs of students and also teachers, as it demonstrated its power by entering into virtual reality which is a computer-stimulated environment ICTs can provide immense learning opportunities to students as ICTs have the capability to link teaching with real-life experiences. ICTs enhance self confidence among students and pave way for capacity building, and skill development. Moreover, ICT creates a balanced eco-system in the education sector where students and other stakeholders benefit a lot from its usage. This article lists out the merits of ICT in the education sector.
A LIGAÇÃO ENTRE O INTESTINO E A DEPRESSÃO: UMA REVISÃO SISTEMÁTICA DOS MECANISMOS ENVOLVIDOS NO EIXO INTESTINO-CÉREBRO
Authors: Moreira Nathalia Rayane Ferreira , Tecchio Jacqueline Volpato Simões , Calderari Mônica Regina da Costa Marques , Barboza Kelly Ribeiro Moura , Costa Clarynda Nazareth Lôla da , Favacho Marcia Cristina Ceriaco , Gomes Josimeire Pedrosa , Nassif Cristiane Andrade Maciel , Costa Jadislene Estevam da Silva , Souza Aline Martha Trevezani de , Barros Gustavo André Bandeira do Rêgo , Paula Leisa Ribeiro de , Costa Jadislene Estevam da Silva , Rocha Márvilla Joyce
Published: October 2023

A ligação entre o intestino e a depressão tem sido objeto de estudo e pesquisa ao longo dos últimos anos. Esta revisão sistemática tem como objetivo analisar os mecanismos envolvidos no eixo intestino-cérebro e sua relação com a ocorrência da depressão. O intestino é considerado um "segundo cérebro", devido à sua complexa rede de neurônios, conhecida como sistema nervoso entérico. Essa rede está envolvida no controle de funções intestinais básicas, como a digestão, mas também desempenha um papel importante na regulação do humor e do comportamento. Estudos recentes têm demonstrado que existem diversos fatores que podem influenciar a comunicação entre o intestino e o cérebro e, consequentemente, afetar o estado mental de um indivíduo. Um desses fatores é a microbiota intestinal, ou seja, as bactérias que habitam o intestino. Alterações na composição dessa microbiota têm sido associadas à depressão, devido à sua capacidade de modular a produção de neurotransmissores e substâncias inflamatórias. Além disso, o estresse tem sido identificado como um dos principais mediadores na ligação entre o intestino e a depressão. O estresse crônico pode levar a alterações na permeabilidade intestinal, causando o vazamento de toxinas e bactérias para a corrente sanguínea, desencadeando uma resposta inflamatória que pode afetar negativamente o funcionamento do cérebro. Outro mecanismo envolvido no eixo intestino-cérebro é a produção de neurotransmissores no intestino. Estudos têm mostrado que o intestino é capaz de produzir neurotransmissores, como a serotonina, que desempenham um papel crucial na regulação do humor. Alterações na produção ou na absorção desses neurotransmissores podem contribuir para o surgimento da depressão.Em conclusão, esta revisão sistemática destaca a importância da relação entre o intestino e a depressão, evidenciando os mecanismos envolvidos no eixo intestino-cérebro. Compreender esses mecanismos pode abrir novos caminhos para o desenvolvimento de estratégias terapêuticas mais eficazes no tratamento da depressão.
RACISMO ESTRUTURAL: UM ESTUDO DA VIOLAÇÃO DOS DIREITOS HUMANOS NO SISTEMA PENAL BRASILEIRO
Authors: Medina Ingrid Corcino , Goulart Libia Kicela , Resgala Júnior Renato Marcelo
Published: October 2023

A Constituição Federal de 1988, garante como direito de todo ser humano a presunção da inocência, a ampla defesa, o devido processo legal e o contraditório, no entanto, apesar dos esforços constitucionais, a sociedade se depara constantemente com a violência contra negros e um cerceamento desses direitos no que tange à criminalização sem provas suficientes bem como a falta de indícios de autoria e materialidade nas prisões em flagrantes, acusações e instaurações de inquéritos de iniciativa policial. Objetiva-se com o presente trabalho, refletir sobre o racismo estrutural com ênfase na violação dos direitos humanos no sistema penal brasileiro, para isso, os objetivos específicos incluem: (1) contextualizar o racismo estrutural no Brasil; (2) abordar os direitos humanos e as garantias fundamentais que abarcam todo ser humano; (3) examinar jurisprudências e decisões dos tribunais, que exaram como a violação dos direitos humanos ocorre no âmbito do sistema penal brasileiro. Partindo do questionamento: “o racismo estrutural propicia a violação dos direitos humanos no sistema penal acusatório brasileiro?”, o presente trabalho visa demonstrar essa causuística e contribuir para uma reflexão das pessoas sobre um problema sistêmico e profundamente arraigado e assim poder inspirar ações concretas para combater o racismo e suas consequências. Para tanto, procede-se à uma revisão bibliográfica sobre o racismo estrutural no sistema penal, bem como doutrinas, Constituição Federal, análises, julgados dos tribunais superiores e de dados estatísticos. Ao longo deste artigo, ficou claramente evidenciado que o racismo não é apenas um problema de atitudes individuais, mas está profundamente enraizado nas estruturas institucionais do país, assim como propicia a violação dos direitos humanos ao vislumbrar as abordagens policiais tendenciosas e pautadas em questões raciais e ainda os julgamentos criminais e fixações de penas.
O PAPEL DO ENFERMEIRO NA ASSISTÊNCIA À PARTURIENTE VISANDO A HUMANIZAÇÃO
Authors: Silva Juliana Lopes da , Cunha Maria Victoria , Apolinário Fabíola Vargas
Published: October 2023

O presente trabalho visa descrever a importância do profissional de enfermagem durante o parto, implementando estratégias que facilitem a realização de um atendimento mais humanizado e livre de complicações desnecessárias, proporcionando maior segurança a mulher. A problemática desta pesquisa buscou responder qual o papel do enfermeiro no acompanhamento do parto normal humanizado. Este estudo tem como objetivo justificar a importância da atuação do profissional de enfermagem no acompanhamento do parto normal humanizado. Tratando-se de um estudo de cunho qualitativo com elaboração de revisão bibliográfica integrativa, tendo como meio de fundação teórica as revistas bibliográficas e cientificas disponíveis na plataforma Google Acadêmico e associadas com versões impressas. Conclui-se que o enfermeiro é um profissional com tamanho conhecimento capaz de transformar o parto em um momento mais confortável para a parturiente, fazendo com que ela se sinta confiante e segura no processo de nascimento de seu filho, tornando assim o parto mais humanizado.
Above-treeline ecosystems facing drought: lessons from the 2022 European summer heat wave
Authors: Choler Philippe
Published: October 2023

Abstract. In 2022, a large part of Europe experienced an extremely dry and hot summer. In the Alps, this episode occurred after an unusually low-snowfall winter, which aggravated the dryness of soils. This study examines the impact of this particular year on the canopy greenness of above-treeline ecosystems by comparison with previous heat waves that hit the Alps during the last 2 decades. Normalized difference vegetation index (NDVI) time series derived from the Moderate Resolution Imaging Spectroradiometer (MODIS) satellite were processed to extract the temporal variability in yearly maximum NDVI (NDVImax). The responsiveness of NDVImax to snow cover duration and growing-season weather conditions was evaluated in contrasting hydroclimate regions of the Alps using linear mixed-effect models. The year 2022 was unique in that the summer heat wave led to a widespread negative anomaly of NDVImax. The magnitude of this anomaly was unprecedented in the southwestern, driest part of the Alps, where vegetation activity was found to be particularly responsive to snow cover duration and early summer precipitation. In the colder and wetter regions, all warm to very warm summers before 2022 had led to increased canopy greenness, but the combination of a reduced snow cover and low early summer precipitation counteracted this expected beneficial effect in 2022. This study provides evidence that the control of canopy greenness by temperature and water balance differs markedly across regions of the Alps and that the year 2022 bears witness to a shift toward an increasing importance of moisture availability for regulating plant growth at high elevation. This is viewed as a warning sign of what could become the new norm in the years ahead in the context of increasing frequency and intensity of extreme droughts throughout temperate mountain ecosystems.
Contrasting appinites, vaugnerites and related granitoids from the NW Iberian Massif: insight into mantle and crustal sources
Authors: Galán Gumer , Gallastegui Gloria , Cuesta Andrés , Corretgé Guillermo , Suárez Ofelia , González-Menéndez Luis
Published: October 2023

Abstract. Post-collisional Mg–K-rich mafic rocks with associated granitoids appear regularly in most orogens. They are relevant to evaluate the mantle role in the genesis of granitoids and thereby of the continental crust itself. The most characteristic Mg–K mafic rocks in the Variscan Iberian Massif are appinites and vaugnerites. Two examples with associated granitoids from NW Iberia have been compared to assess their mantle and crustal sources and the magmatic processes involved in their formation. Related granitoids are tonalites, granodiorites and monzonitic granites. Available whole-rock major and trace element compositions, as well as Sr and Nd isotopes, were used for this comparison, along with new Sr–Nd isotopic data. The appinite–granitoid association is calc–alkalic, whereas the vaugneritic one is calc–alkalic transitional to alkali–calcic. Vaugnerites are more enriched in Mg and K, compatible and incompatible trace elements and display more fractionated rare-earth element (REE) patterns than appinites. Associated granitoids provide similar differences. Appinites and vaugnerites have Sr and Nd crustal isotopic signatures resulting from partial melting of a different subduction-type metasomatised mantle: amphibole spinel lherzolites for appinites and more refractory and deeper amphibole phlogopite ± garnet peridotites for vaugnerites. Further interaction of these basic melts with coeval granitoids occurred during their ascent and emplacement. The monzonitic granites derived from partial melting of metaigneous acid granulites, without discarding contribution of metasediments and/or an increasing role of biotite incongruent melting in those related to vaugnerites. An assimilation with fractional crystallisation process between appinite magmas and granulites could explain tonalites and granodiorites. This process was not confirmed for granodiorites related to vaugnerites.
Non-asymptotic distributions of water extremes: Superlative or superfluous?
Authors: Serinaldi Francesco , Lombardo Federico , Kilsby Chris G.
Published: October 2023

Abstract. Non-asymptotic (𝒩𝒜) probability distributions of block maxima (BM) have been proposed as an alternative to asymptotic distributions of BM derived by classic extreme value theory (EVT). Their advantage should be the inclusion of moderate quantiles as well as extremes in the inference procedures. This would increase the amount of used information and reduce the uncertainty characterizing the inference based on short samples of BM or peaks over high threshold.  In this study, we show that 𝒩𝒜 distributions of BM suffer from two main drawbacks that make them of little usefulness for practical applications. Firstly, unlike classic EVT distributions, 𝒩𝒜 models of BM imply the preliminary definition of their conditional parent distributions, which explicitly appears in their expression. However, when such conditional parent distributions are known or estimated also the unconditional parent distribution is readily available, and the corresponding 𝒩𝒜 distribution of BM is no longer needed, as it is just an approximation of the upper tail of the parent. Secondly, when declustering procedures are used to remove autocorrelation characterizing hydro-climatic records, 𝒩𝒜 distributions of BM devised for independent data are strongly biased even if the original process exhibits low/moderate autocorrelation. On the other hand, 𝒩𝒜 distributions of BM accounting for autocorrelation are less biased but still of little practical usefulness. Such conclusions are supported by theoretical arguments, Monte Carlo simulations, and re-analysis of sea level data.