bluuebunny/crossref_metadata_2025 huggingface dataset:
Classification of Modern Methods of Business Valuation
Authors: Неупокоева Т.Э. , Галкин И.Н.
Published: April 2024

В статье проводится обзор и дается сравнительная характеристика как классических подходов и методов оценки бизнеса, так и современных, нестандартных (опционные методы, метод EBO, методы на основе машинного обучения). Анализируются их преимущества и недостатки, определяются сферы применения. По результатам исследования уточняется и дополняется существующая классификация методов оценки бизнеса, куда впервые авторами включается оценочный метод на основе машинного обучения, классифицируемый ими как метод сравнительного подхода. Делается вывод о перспективности данного метода, его ограничениях, а также необходимости дальнейшего исследования и валидации методики.

We make a survey and give a comparative characteristic of both classical approaches and methods of business valuation, as well as modern, non-standard ones (option methods, Edwards-Bell-Ohlson model, methods based on machine learning).Their advantages and disadvantages are analyzed, areas of their application are identified. In accordance with the results of the study, the existing classification of business valuation methods is specified and expanded, the machine learning valuation method classified as a comparative approach method has been added. A conclusion is made about the prospects of the method in question, its limitations and the need for further research and validation.
CREATION OF COMFORTABLE AND SAFE SOCIAL ENVIRONMENT AS SOCIALLY ORIENTED NON-PROFIT ORGANIZATIONS SOCIAL AND ECONOMIC SECURITY FACTOR
Authors: Переверзева Е.С.
Published: April 2024

Автором рассмотрены приоритетные направления формирования и развития безопасной социальной среды; социальные ресурсы как показатели социального интеллекта определенной территории/региона. Приведён перечень ключевых компонентов социальных ресурсов и выявлены факторы снижения угроз социально-экономической безопасности, рассмотрены алгоритмы формирования комфортной и безопасной социальной среды в регионе, а также комфортной и безопасной среды социально-ориентированных некоммерческих организаций (СО НКО).

The author reviews priority lines of formation and development of a safe social environment, social resources as indicators of social intelligence in a certain territory or region. A list of key social resources components is introduced with social and economic security threat mitigation factors being revealed with the focus on formation of a comfortable and safe environment in the region along with a comfortable and safe environment of socially oriented non-profit organizations.
OPERATIONAL-SEARCH COUNTERACTION TO EXTREMIST CRIMES: CONCEPT AND ESSENCE
Authors: Копченкова Ю.О.
Published: April 2024

Одним из основных источников угроз национальной безопасности Российской Федерации является экстремистская деятельность, осуществляемая националистическими, радикальными общественными, религиозными, этническими и иными организациями и объединениями, направленная на нарушение единства и территориальной целостности РФ, дестабилизацию внутриполитической и социальной обстановки в стране. Повышенная опасность преступлений экстремистской направленности и особый характер образуемых, провоцируемых ею угроз определяют и подтверждают специальную целевую направленность оперативно-розыскного противодействия преступлениям экстремистской направленности. В статье рассмотрено и обосновано понятие «оперативно-розыскное противодействие преступлениям экстремистской направленности», раскрыта его сущность.

One of the main sources of threat to the national security of the Russian Federation are extremist activities carried out by nationalist, radical public, religious, ethnic and other organizations and associations, aimed at violating the unity and territorial integrity of the Russian Federation, destabilizing the internal political and social situation in the country. The increased risk of extremist crimes and special nature of the threats it creates and provokes determine and confirm the target orientation of the operational search for counteracting extremist crimes. The article considers and substantiates the concept of «operative-search counteraction to extremist crimes», reveals the essence thereof.
مراجعة تصنيفية لـجنس الـ Hibiscus (Malvoideae) من الفصيلة الخبازية بمفهومها الواسع Malvaceae s.l. في مديرية طورالباحة، محافظة لحج، اليمن
Authors: الحوشبي عثمان سعد سعيد
Published: April 2024

تناولت الدراسة الحالية مراجعة تصنيفية لجنس الـ Hibiscus (Malvoideae) من الفصيلة الخبازية بمفهومها الواسع Malvaceae s.l.، في مديرية طورالباحة – محافظة لحج – اليمن، وذلك في المدة من مايو 2009 حتى نوفمبر 2021م، وتمت مراجعة التصنيف للعينات المدروسة بصورة منهجية، وعددها 44 عينة نباتية من منطقة الدراسة، وميزت منها خمسة أنواع تنتمي للجنس هي: H. aristaevalvis، H. deflersii، H. palmatus، H. trionum و H. vitifolius.، وذلك بهدف دراسة الصفات المظهرية الخضرية، والتكاثرية، ووصفها بالتفصيل، ومقارنتها، وسهولة التعرف على أنواع الجنس المدروسة من النتائج التي توصًل إليها.  للصفات المورفولوجية للأجزاء الخضرية والتكاثرية قيمة تصنيفية عالية في التمييز بين الخمسة الأنواع المنتمية للجنس، وقد عمل مفتاح صناعي، ووصف تفصيلي للخمسة الأنواع، وروجعت الأسماء العلمية، والمرادفة، والمحلية لها، وميًزت الثمرة المجنحة في النوع Hibiscus vitifolius عن بقية الأنواع في منطقة الدراسة، والنوع H. aristaevalvis يختلف عن النوع H. palmatus في بعض الصفات الخضرية، والزهرية، والتكاثرية، منها: عدد فصوص النصل (7)، وسطح النصل السفلي المكسو بالزغب النجمي الكثيف، وعدد زوائد فوق الكأس (10 – 13)، وطول السبلات، والقلم القصير (2 – 2.5 مم).
Resin-assisted synthesis of a neopentyl 211At-labeled activated ester possessing a triazole spacer and its application to the synthesis of in vivo stable 211At-labeled antibodies.
Authors: Tada Masatoshi , Kaizuka Yuta , Kannaka Kento , Suzuki Hiroyuki , Joho Taiki , Takahashi Kazuhiro , Uehara Tomoya , Tanaka Hiroshi
Published: April 2024

In this study we developed a neopentyl 211At-labeled activated ester that incorporates a triazole spacer and applied it to the synthesis of an 211At-labeled cetuximab. The activated ester was synthesized via the nucleophilic 211At-astatination of a neopentyl sulfonate carrying two long alkyl chains that serve as a lipid tag, which was followed by the hydrolysis of an acetal. The triazole spacer significantly enhanced the reactivity of the neopentyl sulfonate towards nucleophilic substitution. Additionally, we developed a novel Resin-Assisted Purification and Deprotection (RAPD) protocol involving a solid-phase extraction of the protected 211At-labeled compound from the mixture of the labeling reaction, hydrolysis of the acetal on the resin, and finally an elution of the 211At-labeled activator from the resin. This method allows the synthesis of an 211At-labeled activated ester with high purity through a simplified procedure that circumvents the need for HPLC purification. Using this 211At-labeled activated ester, we efficiently synthesized 211At-labeled cetuximab in 27±1% radiochemical yield with 95% radiochemical purity. This activated ester demonstrated high reactivity, and enabled the completion of the reaction with the antibody within 10 minutes. In comparative biodistribution studies between 211At-labeled cetuximab and the corresponding 125I-labeled cetuximab in normal mice, we observed equivalent radioactivity distribution after administration, and both the thyroid and stomach showed radioactivity levels that were less than 1.0% of the injected dose. These findings indicate a suppressed dehalogenation of the 211At-labeled cetuximab, which emphasizes the effectiveness of the 211At-labeled activated ester.
Molecular dynamics simulation of complex reactivity with the Rapid Approach for Proton Transport and Other Reactions (RAPTOR) soft- ware package
Authors: Kaiser Scott , Yue Zhi , Peng Yuxing , Nguyen Trung , Chen Sijia , Teng Da , Voth Gregory
Published: April 2024

Simulating chemically reactive phenomena such as proton transport on nanosecond to microsecond and beyond time- scales is a challenging task. Ab initio methods are unable to currently access these timescales routinely, and traditional molecular dynamics methods feature fixed bonding arrangements that cannot account for changes in the system’s bonding topology. The Mul- tiscale Reactive Molecular Dynamics (MS-RMD) method, as implemented in the Rapid Approach for Proton Transport and Other Reactions (RAPTOR) software package for the LAMMPS molecular dynamics code, offers a method to routinely sample longer timescale reactive simulation data with statistical precision. RAPTOR may also be interfaced with enhanced sampling methods to drive simulations towards the analysis of reactive rare events, and a number of collective variables (CVs) have been developed to facilitate this. Key advances to this methodology, including GPU acceleration efforts and novel CVs to model water wire formation are reviewed, along with recent applications of the method which demonstrate its versatility and robustness.
Cooperative Difference in Insolvency Proceedings
Authors: Lund Anna
Published: April 2024

Mountain Equipment Co-operative used insolvency proceedings under the Companies’ Creditors Arrangement Act to sell its business to a private equity firm. A group of members unsuccessfully challenged the sale in court, raising arguments about the court’s power to approve the sale, the fiduciary obligations of the cooperative’s directors and the oppression remedy. This article suggests that the court would have been justified in granting a remedy to the dissenting members if it had attended to how cooperatives differ from standard corporations. This article highlights salient differences between cooperatives and corporations and then analyzes how these differences were relevant to the court’s analysis of its power to approve the sale, the director’s fiduciary obligations, and the oppression remedy. The sale of Mountain Equipment Co-operative underlines the importance of paying careful attention to a debtor’s legal form in insolvency when the debtor is not a standard corporation.
The Moral Foundation of Criminal Defences and the Limits of Constitutional Law
Authors: Fehr Colton
Published: April 2024

The Supreme Court of Canada’s decision in R v Khill provided a novel moral framework for self-defence. Whereas self-defence was previously categorized as a justification, the Court now maintains that it constitutes an excuse in some cases. In other cases, the Court suggests self-defence sits between justification and excuse, captured by a principle I elsewhere call “moral permissibility”. The Court’s choice to adopt a more robust relationship between the moral principles underlying justification/excuse and self-defence is principled. However, the basis for that conclusion—the application of moral philosophy to the law of criminal defences—applies with equal force to the law of duress and necessity. Unfortunately, the statutory duress defence and section 8(3) of the Criminal Code limit the juristic scope of those defences. Although these restrictions may be challenged under section 7 of the Charter, this challenge will likely fail as defendants need not be denied a defence. Instead, they will be denied a proper moral assessment of their actions. To instill greater coherency into the law, it is prudent to repeal the statutory duress defence. This approach would allow courts to utilize the broad wording of the new “defence of person” provision to develop the law of self-defence, necessity, and duress in line with the moral philosophy underlying these defences. Constitutionalizing the principles underlying criminal defences can nevertheless serve two broader purposes: mitigating the tendency of courts and counsel to unduly rely upon other less transparent (jury nullification) or heavy-handed (judicial review) legal devices to avoid conviction.
The Effect of Fluorosis on the Rate of Orthodontic Space Closure - A Prospective Study
Authors: M Jain Bhavya , P Aparna , Vandana KL , MS Shruthi
Published: April 2024

Background Fluoride is known to minimize the pace of orthodontic tooth movement in animals. However the effect of fluoride on tooth movement in humans is yet to be explored.Aim To compare the rate of space closure among fluorosed FL and non-fluorosed NFL patients clinically and radiographically using study models and also to estimate the bone density using Image J Analyser among fluorosed and non-fluorosed patients.Methodology Forty subjects requiring orthodontic treatment with extraction of all the first premolars were included. The patients were divided into two groups of 20 each based on the presence of dental fluorosis - Non-fluorosed group NFL showing no signs of fluorosis and flourosed group FL consisting of patients with dental fluorosis. Rate of space closure was measured using Vernier caliper and bone density was measured using Image J analyzer software.Results Rate of tooth movement between NFL mean- 7.9 months and FL groups mean- 14.8 months showed highly significant difference between the groups P-value 0.000lt0.01. Bone density changes assessed using the radiographs showed highly significant changes in NFL and FL groups P-value 0.000lt0.01.Conclusion The average rate of tooth movement was slower among fluorosed patients when compared to non-fluorosed patients. Dental fluorosis is positively correlated with skeletal fluorosis. Bone density is high in patients with dental fluorosis which explains the decreased rate of space closure.
Artificial Intelligence-Insights And Innovations
Authors: A Suchetha
Published: April 2024

None
A Comparative Evaluation of Root Surface Roughness After Instrumentation with Gracey Curettes, Ultrasonic and Piezo-Surgery Driven Diamond Coated Tips: An In-Vitro SEM Study
Authors: Arif Salma , Melath Anil , Kayakool Subair , M R Arjun , Chandran Nanditha , . Vishnusripriya , Abraham Jilu , D M Hemalatha
Published: April 2024

Background To evaluate root surface roughness after instrumentation with Gracey curettes Ultrasonic scaler and diamond coated piezo-surgery tips using scanning electron microscope SEM.Methods Sixty-six mandibular premolar teeth indicated for extraction were collected stored mounted and analysed. These were divided randomly into three groups with 22 samples in each group. In Group A instrumentation was done with Gracey curettes Group B with ultrasonic scaler and Group C with piezosurgery driven diamond coated tips. The samples were then subjected to SEM analysis at a magnification of 1500x. The collected data was analysed using both descriptive and inferential statistics. Chi-square test t test ANOVA and other necessary statistical tests were used. P lt0.05 was considered to be significant. The analysis of the data was carried out using SPSS version 20 software.Results Multiple comparisons of mean surface roughness scores showed no significant difference between Gracey curette and Ultrasonic scaler tip P0.063. No statistical significant difference was found between Gracey curette and Piezo surgical unit P0.984. However there was a statistically significant difference between Ultrasonic scaler tip and Piezo surgical unit P lt0.004. It can be inferred from the results that the surface roughness is different in both Ultrasonic scaler tip and Piezo surgical unit groups.Conclusion The use of diamond-coated tips tends to produce more surface roughness than routinely used ultrasonic scaler tips and manual instrumentation.
Celebrating the Legacy of Mahadev Lal Shroff: A Pioneer in Indian Pharmaceutical Education
Authors: Satheesha Babu BK Dr.
Published: April 2024

None
Prospective Study of Drugs Used to Treat Hepatic Impairment Patients with or without Comorbidities at a Tertiary Care Teaching Hospital in Davangere
Authors: Hadagali Manoj , N Upendra , J S Venkatesh , markali Suma , uddin Hazarika Azahar , Kumar L Mohan
Published: April 2024

Background The principal location for drug metabolism is the liver the biggest organ in the body. This process primarily functions as a detoxification mechanism turning pharmacologically active lipid-soluble medicines into inactive hydrophilic metabolites that may be eliminated by kidneys. In some cases the conversion of pro-drugs into their active components also requires metabolic enzymes. Hydrophilic medications are more significant for renal excretion than lipid-soluble pharmaceuticals which are more vital for liver metabolism. The liver plays a crucial role in metabolizing and detoxifying both internal and external substances. Any harm to this vital organ can greatly affect its ability to combat bacterial and parasitic infections as well as damage caused by alcohol poisonous mushrooms toxins and medications.Objectives Primary objective of this study was to evaluate the prescribing patterns of drugs in hepatic impairment patients with or without comorbidities admitted to the inpatient general medicine wards of a tertiary care teaching hospital. Secondary objectives were to categorize the patients based on Child-Pugh score Maddreyrsquos score to evaluate the prescription pattern of non hepatospecific drugs and to analyse the distribution of patients according to social habits.Methods and Results This prospective observational study was conducted at a tertiary care teaching hospital in Chigateri District Hospital Davangere for a period of six months. In our study males were found to be suffering more from hepatic impairment compared to females. The most prevalent hepatic impairment observed was chronic liver disease CLD accompanied by hypertension. The comorbid conditions involved in CLD patients were evaluated and the most common comorbid conditions observed were hypertension and hepatic encephalopathy along with CLD. The major complication of liver disease were found to be anaemia thrombocytopenia pancreatitis ascites and portal hypertension.Conclusion The prescription pattern of diuretics and gall stone dissolution agents were more common among hepatospecific drugs and antibiotics antiulcer agents and nutritional supplements were prescribed more among non-hepatospecific drugs.
Effects of COVID-19 Vaccination among School Children Aged 12-15 years - A Pilot Survey Study
Authors: Pujar S.S , Sanadi Rumana
Published: April 2024

Background Vaccination is a simple safe and effective way of protecting humans against harmful diseases. It uses the bodys natural defenses to build resistance to specific infections boosting the immune system. Government has a long history of implementing highly useful disease-specific vaccines and it seemed imperative to develop one for COVID-19. The vaccine plays an important role in maintaining health and hence government made it compulsory. It was done with an intention to build resistance against COVID-19 especially as the time was constrained.Aim To assess the status of COVID-19 vaccination among children aged 12 to 15 years at a rural school.Methods An observational survey study including 70 subjects of both sexes satisfying the inclusion and exclusion criteria was carried out at a rural school in Belagavi district. A self-structured questionnaire related to symptoms of COVID-19 vaccination was administered among the subjects.Results This observational survey study revealed that among the 40 male children 19 children marked lsquoyesrsquo to the question while 21 marked lsquonorsquo regarding experiencing vaccination related symptoms. Out of 30 female students 25 students marked lsquoyesrsquo to the question while five marked lsquonorsquo. Therefore as per the study results out of 70 students 44 subjects responded lsquoyesrsquo while 26 marked lsquonorsquo.Conclusion This research contributes to understanding the effects of COVID-19 vaccination among children. Most prevalent side effect were fever pain at the injection site headache and fatigue. In this study in terms of effects of COVID-19 vaccination among children aged group 12 -15 years it appears that female children were more affected compared to male children. Further studies involving larger populations are necessary to evaluate the effects of COVID-19 vaccination.
Analysis of the Effect of Rehabilitation Nursing Intervention on Functional Recovery in Patients with Rheumatoid Arthritis
Authors: Ma Honglian
Published: April 2024

Objective: To explore and analyze the effect of rehabilitation nursing intervention on functional recovery in patients with rheumatoid arthritis. Methods: From May 2020 to May 2023, 150 patients with rheumatoid arthritis who received integrated treatment of Tibetan and Western medicine in the rheumatology department were selected as the research subjects. They were divided into the rehabilitation group and the reference group according to the double-blind mechanism, with 75 cases in each group. The rehabilitation group received rehabilitation nursing intervention and the reference group received basic nursing. The standard of living, joint function recovery, and nursing satisfaction were compared between the two groups. Results: Before the intervention, there was no statistically significant difference (P > 0.05) in living standards such as physiology, mental outlook, emotional performance, and social culture between the groups. After the intervention, the standard of living such as culture, of the rehabilitation group was significantly better than that of the reference group (P < 0.05). Before the intervention, there was no statistically significant difference (P > 0.05) in the recovery of joint functions such as the number of joint tenderness, grip strength of both hands, duration of morning stiffness, and number of joint swelling among the groups. After the intervention, the number of joint tenderness, hand grip strength, duration of morning stiffness, number of joint swelling, and other joint function recovery in the rehabilitation group were significantly better than those in the reference group (P < 0.05). The nursing satisfaction of the rehabilitation group was significantly higher than that of the reference group (P < 0.05). Conclusion: Rehabilitation nursing intervention can accelerate the recovery of joint function and improve the living standard of patients with rheumatoid arthritis.
VULNERABILIDADE SOCIAL ÀS MARGENS DO RIO PIAUÍ EM SÃO RAIMUNDO NONATO (PI)
Authors: Oliveira de Carvalho José Iomar , Valladares Gustavo Souza
Published: April 2024

O debate sobre a Vulnerabilidade Social tem ganhado destaque nas pesquisas em geografia em virtude do potencial de análise sobre as diferentes formas de desvantagem social. O presente estudo tem como objetivo analisar a Vulnerabilidade Social nos setores censitários às margens do rio Piauí no município de São Raimundo Nonato-PI. A pesquisa foi realizada por meio do método dedutivo com abordagem de caráter qualiquantitativa. Os procedimentos metodológicos levaram em consideração o levantamento e análise bibliográfica com embasamento teórico-conceitual e pesquisa documental, além de levantamento de dados cartográficos. Para elaboração do Índice de Vulnerabilidade Social (IVS), foram utilizadas oito variáveis socioeconômicas a partir do censo demográfico de 2010. Os resultados obtidos, por meio do levantamento de dados censitários e pesquisa de campo, permitiram compreender que 38,5% da população residente na área de estudo encontra-se em setores de Alto IVS, cerca de 27,2% vivem em setores de Médio IVS e certa de 34,3% da população residente estão em setores censitários com Baixo IVS.
ANÁLISE DAS MUDANÇAS DA LINHA DE PREAMAR MÁXIMA EM UM TRECHO DA PRAIA DO CUMBUCO (CAUCAIA-CE) COM APLICAÇÃO DA FERRAMENTA DIGITAL SHORELINE ANALYSIS SYSTEM (DSAS)
Authors: Abreu Valdir Braga , Paula Davis Pereira de , Morais Jáder Onofre de
Published: April 2024

A linha de costa consiste no limite entre a porção emersa e a porção submersa, e esta é extremamente dinâmica e sensível no espaço e no tempo as forçantes naturais e antrópicas. Os processos naturais estão atrelados ao aumento acelerado do nível do mar, mudança geotectônica, calamidades naturais, inundação costeira, eventos tempestuosos, erosão-acreção, além da atuação de condicionantes oceanográficas (maré, corrente oceânica e ondas) e dos ventos, enquanto a atividade humana é induzida pela urbanização, exploração de recursos naturais e atividades turísticas. Desta forma, a crescente demanda pelo uso dos recursos litorâneos e o adensamento populacional no litoral causa impactos significativos na localização da linha de costa, acarretando em desequilíbrios concernentes ao balanço de sedimentos e ao patrimônio edificado. Este artigo visa o monitoramento da linha de costa a curto prazo em escala espacial curta, utilizando a linha de preamar máxima ou alcance máximo das marés, um indicador visivelmente discernível ao longo da faixa de praia. Portanto, foi analisado um trecho costeiro arenoso situado na Praia de Cumbuco, no município de Caucaia, estado do Ceará, Nordeste do Brasil. O comportamento deste indicador foi analisado ao longo de um período anual (fevereiro/2022 a janeiro/2023), com subsídio de um GNSS-RTK permitindo o caminhamento sobre o espraiamento máximo visível na faixa de praia. As taxas foram calculadas no Digital Shoreline Analysis System (DSAS) v5.0 – extensão ESRI, ArcGis, utilizando os parâmetros Linear Regration Rate (LRR) e Net Shoreline Moviment (NSM). Os resultados apontaram uma tendência erosiva no trecho estudado de 54,48% e 51,38% e recuo médio de -2,98m e -2,16m com base nas taxas LRR e NSM, respectivamente. Os dados obtidos por meio do software corroboram com a variação na escala de metros observadas durante o estudo, auxiliando no diagnóstico de áreas com recuo da linha de costa e da dinâmica local.
SPATIAL FIX: COMO AS CRISES DO CAPITALISMO AGRAVAM A CRISE CLIMÁTICA
Authors: Espindola Giovana , Sousa de Assis Raimundo Jucier
Published: April 2024

O artigo discute como o agravamento da crise climática global pode ser entendido como parte dos aspectos inerentes às soluções expansivas das crises estruturais do capitalismo, em particular, no pós-crise de 2008. A partir do encontro das teorias de ajuste espacial de David Harvey e de natureza barata de Jason Moore, problematiza-se como as dinâmicas de apropriação de natureza nas periferias do capitalismo podem ser lidas como resultantes diretas da expansão das trocas comerciais desiguais e dos investimentos estrangeiros, em especial daqueles ligados à demanda por commodities. Sobretudo com base nas relações entre China e América Latina, em particular na Amazônia, evidencia-se como a crescente demanda por comodities no pós-2008, enquanto forma de apropriação de natureza, e suas consequências geográficas do desflorestamento e da emissão de gases de efeito estufa, contribuem para o agravamento da crise climática global.
GEOPROCESSAMENTO APLICADO NA ANÁLISE AMBIENTAL DA ÁREA DE PROTEÇÃO AMBIENTAL PÉ DA SERRA AZUL, MATO GROSSO - BRASIL
Authors: Rossete Amintas Nazareth , Garcia Rita Maria De Paula , Umetsu Ricardo Keichi
Published: April 2024

No Brasil, o Sistema Nacional de Unidades de Conservação da Natureza- SNUC, instituído pela Lei Federal no 9.985/2000, prevê a criação, implantação e gestão das Unidades de Conservação (UC’s). Estas UC’s, enquanto espaços territoriais, devem dispor de um Plano de Manejo, a ser elaborado por meio de estudos técnicos e científicos que possam gerar dados sobre os meios abióticos e bióticos. Este trabalho teve como objetivo determinar e mapear os parâmetros de altimetria, declividade e uso e cobertura da terra para o mosaico de unidades de conservação na região de Barra do Garças, Estado de Mato Grosso, Brasil. Através de técnicas de geoprocessamento utilizando-se do software QGIS e do eCognition, foram realizadas operações de processamento digital nas imagens dos satélites Planet e do ALOS/PALSAR e gerados os mapas de hipsometria, declividade e as principais classes de Uso e Cobertura da Terra - UCT. Para a área de estudo foram encontradas altitudes de 293 a 766 metros, com classe de altitude predominante de 400 a 450 metros. Os dados de declividade demonstram que o relevo forte ondulado representa a principal classe de ocorrência, seguida do terreno ondulado, representando estas duas 70,80% da área estudada. Os resultados obtidos no mapeamento do UCT no mosaico mostram que 87,58% da área em seu núcleo se constituem de formações vegetacionais, com predomínio de formações Savânicas e que o principal uso está relacionado com pastagens para a criação de rebanhos bovinos. Este trabalho proporcionou a determinação de forma rápida e de baixo custo de parâmetros geomorfológicos de suma importância para a caracterização geoambiental da unidade de conservação, informações essas necessárias também como etapas importantes na geração de um plano de manejo assertivo e detalhado.
CARACTERÍSTICAS MORFOMÉTRICAS E HIDRODINÂMICA DA BACIA HIDROGRÁFICA DO CÓRREGO CACHOEIRINHA, MUNICÍPIO DE CÁCERES - MATO GROSSO
Authors: Santos Marcos Dos , Souza Célia Alves de , Sousa Juberto Babilônia de
Published: April 2024

O escopo deste estudo consiste em analisar as características morfométricas e a hidrodinâmica da bacia hidrográfica do córrego Cachoeirinha, afluente da margem esquerda do rio Paraguai, no sudoeste do Estado de Mato Grosso, justificando-se pela necessidade da produção de conhecimentos da dinâmica da bacia. A metodologia incidiu em trabalhos de gabinete, atividades de campo e análise de laboratório. Os resultados mostraram que a bacia possui 952,61 km², classificada em 4ª ordem, com padrão de escoamento exorreica, rede de drenagem paralela, subsequente e obsequente, sem possibilidade de enchentes em razão da forma comprida. A densidade de drenagem foi de 0,54 km/km² e a de canais 0,11 canais/km², considerada baixa. A maior velocidade, vazão e descarga sólida nos períodos de cheia e estiagem foi na seção IV (1,20 m/s e 0,62 m/s), (15,20 m³/s e 6,21 m³/s), (157,59 t/dia e 107,30 t/dia), fato justificado pela presença de bovinos dentro do córrego para dessedentação durante a estiagem e as corredeiras a montante da seção. A maior concentração de sedimentos sólidos suspensos no período de cheia foi na seção VII (840 mg/l) e no período de estiagem as seções IV, VI e VII (200 mg/l). No baixo curso, houve o aumento exponencial na descarga sólida durante o período de cheia nas seções VII (338,20 t/dia), VIII (593,04 t/dia) e IX (6.053,46 t/dia), algo que confirma a capacidade do córrego transportar sedimentos ao rio Paraguai.
A CATEGORIA PAISAGEM NOS LIVROS DIDÁTICOS DE GEOGRAFIA DO 6º. ANO DO ENSINO FUNDAMENTAL II
Authors: Da Silva Nelci Soares , Carmo Judite De Azevedo do , Carmo Beatriz De Azevedo do
Published: April 2024

A abordagem da paisagem como objeto de estudo na Educação Básica proporciona ao educando uma melhor compreensão da sua realidade, esta compreensão é de suma importância para a sua vida cotidiana. Com esta ciência este texto tem por objetivo apresentar os resultados da análise de como a categoria paisagem é abordada nos livros didáticos de Geografia do 6º Ano, adotados pelas escolas públicas da rede estadual da cidade de Cáceres–MT. Para esta análise adotamos os seguintes procedimentos metodológicos: a pesquisa bibliográfica; seleção dos livros didáticos de Geografia do 6º Ano, por meio deste procedimento selecionamos um exemplar de cada livro que seriam utilizados nas 12 escolas estaduais no intervalo de 2020 a 2023; sistematização, análise e interpretação das informações levantadas, seguindo uma abordagem qualitativa. Como resultados obtivemos que os livros apresentam elementos que permitem o estudo da paisagem abordando as inter-relações entre fatores do meio físico com os do meio social, que os conteúdos permitem ao professor articular informações e levar o aluno a estabelecer relações entre a paisagem estudada e o seu cotidiano, que a abordagem da paisagem no contexto da educação básica, no 6º. Ano do Ensino Fundamental II, na forma como se expressa nos livros didáticos, permite, a partir da intermediação consciente e responsável do professor, o desenvolvimento de habilidades e autonomia do estudante que é uma discussão presente na Base Nacional Comum Curricular.
USO E OCUPAÇÃO DA TERRA E MUDANÇAS TIPOLÓGICAS NO CÓRREGO DA SAÚDE, JAURU-MATO GROSSO
Authors: Carlino Pedro Paulo , Andrade Leila Nalis Paiva da Silva , Souza Célia Alves de
Published: April 2024

A pesquisa teve como objetivo identificar o processo de ocupação e uso da terra, no período de 30 anos, da cidade de Jauru e averiguar as alterações das ações antrópicas no entorno do canal fluvial urbano. Para isso, foi realizado um levantamento bibliográfico em revistas, livros, dissertações para discutir a temática, caracterização das atividades econômicas (agricultura e pecuária) e dados populacionais no período de ocupação e dias atuais. Foram confeccionados mapas de localização e uso da terra, bem como sobrevoo com drone, para capturar imagem da lâmina d’água e ocupação humana próximo às margens. Aplicou-se os protocolos de avaliação rápida e tipologia de canais. Os estudos realizados no córrego da Saúde possibilitaram analisar que o canal fluvial se encontra alterado e impactado pelas ações antrópicas. Essas atividades promoveram mudanças em sua morfologia e consequentemente alteraram sua dinâmica fluvial. Nas seções analisadas, as primeiras alterações antrópicas promovidas foram o desmatamento das Áreas de Preservação Permanente – APPs para atividades econômicas voltadas para a pecuária, residências irregulares, comércios e outras formas de construções que promovem interferências nas margens e no leito do canal. Essas perturbações alteraram a dinâmica dos fluxos de água, desequilibrando o canal fluvial e promovendo seu assoreamento. Diante de inúmeros problemas que emergem na atualidade, relacionados à escassez hídrica, é fundamental que mudanças aconteçam, tanto na forma de apropriação do meio ambiente pelo homem, quanto na visão que o homem possui em relação aos recursos naturais. Desta forma, pode-se ressaltar a necessidade de estudos nessa unidade de análise, pois as ações antropogênicas que o modificaram, continuam a alterar sua fisiografia natural. Salienta-se, portanto, a necessidade de o poder público intervir no modo como o homem tem tratado os córregos que atravessam as cidades, promovendo medidas capazes de mitigar os impactos e prevenir novas alterações.
DA PEQUENA À GRANDE PROPRIEDADE EM MIRASSOL D’ OESTE-MT: O ESPAÇO AGRÁRIO E A SUA (RE) ESTRUTURAÇÃO
Authors: Calixto Andreia Pereira , Soares José Carlos Oliveira , Santos Leandro Dos
Published: April 2024

A partir de 1970, a região Sudoeste de Mato Grosso passou por uma intensa ocupação de famílias que se estabeleceram no campo, principalmente oriundas do Sudeste do Brasil. Elas se dedicaram à atividade familiar em pequenas propriedades. No entanto, ao final da década de 1980, a região passou por transformações significativas que modificaram o cenário das pequenas propriedades de subsistência, transmutando-as em áreas destinadas à agricultura moderna, com foco na produção de cana-de-açúcar, e também em grandes fazendas dedicadas à criação de gado. Com base nesse contexto, o objetivo desta pesquisa foi compreender o processo de reestruturação do espaço agrário no município de Mirassol D’oeste-MT, examinando os impactos no uso da terra, na produção socioeconômica e na organização produtiva das propriedades. Para tanto, teoricamente, a discussão teve como ponto de partida a Categoria da Seletividade (MOREIRA, 2010) e o conceito da Formação Socioespacial (SANTOS, 1982). As etapas e procedimentos metodológicos foram: empiria para colher as impressões/geoindicadores levantadas na problematização; volta ao gabinete para: a) sistematização da base teórica; b) levantamento bibliográfico sobre o processo de produção do espaço agrário na região; c) checagem em documentos e dados oficiais; correlação entre os dados levantados e sistematização do texto. Os resultados obtidos revelaram transformações profundas no que se refere ao uso da terra e à reconfiguração no tamanho das propriedades, o que impacta diretamente nas atividades agrárias desenvolvidas no município. As principais evidências acentuam-se na reconcentração fundiária, no abandono da agricultura familiar em detrimento da pecuarização e da cultura de cana-de-açúcar para a produção do etanol. Essas mudanças têm repercussões na ocupação da mão de obra, resultando em uma diminuição no cenário agrário, bem como na migração intra e inter-regional e no ambiente urbano do município, com os efeitos do êxodo rural.
FRAGILIDADE AMBIENTAL DO COMPLEXO DE SUB-BACIAS, DA MARGEM ESQUERDA DO RIO PARAGUAI NO ALTO PARAGUAI MT
Authors: Raymundi Verônica Martinez de Oliveira , Souza Célia Alves de
Published: April 2024

O presente estudo teve como o objetivo identificar a fragilidade ambiental das sub-bacias hidrográficas na margem esquerda do rio Paraguai, nos municípios de Cáceres e Porto Estrelas. As bases de dados geoambientais foram obtidas: a declividade pela Carta Geomorfométrica MDE, do Banco de Dados Geomorfoméricos do Brasil, (TOPODATA –INPE), os solos pelo Sistema Brasileiro de Classificação de Solo, o clima pela Secretaria Estadual de Planejamento (SEPLAG), a precipitação hidroweb da (ANA) Agência Nacional das Águas e o uso e cobertura MAPBIOMAS (2019). Os mapas foram elaborados no software ArcGis® 10.6. Os resultados mostram que 875,37km² do complexo apresenta fragilidade da declividade fraca (3-8%), típica das Planícies e Depressões do Alto Paraguai, a forte declividade abrange 459,60km² da Província Serrana. A fragilidade é forte no clima Tropical de Altitude Mesotérmico Quente da Fachada Meridional das Chapadas e Planaltos (1400 a 1600mm). O solo com fragilidade muito fraca ocupa 349,4km² são Latossolo Vermelho, Vertissolo Hidromórfico, Plintossolo Argilúvico, Gleissolo Háplico, Neossolo Flúvico. Com fragilidade fraca Latossolo Vermelho-Amarelo ocupando 443,29km², na média Argissolo Vermelho-Amarelo e Argissolos Vermelho ocupam 504,86 km², forte Cambissolo Háplico, Neossolo Regolítico e muito forte Neossolos Lítolico e Quartizarênico ocupando 396,35 km² e 955,71km². A fragilidade do uso e cobertura no complexo com fragilidade muito fraca (755,25km²) e fraca (893,28km²) referem -se às florestas e formação savânica e campestre. As áreas de pastagem abrangem 804,84km², são classificadas com fragilidade média. A fragilidade forte corresponde a Agricultura de soja e outros ciclos temporários em 158,61km² as áreas desmatadas com solo exposto representam 32,48km² de fragilidade muito forte. Para a fragilidade potencial predominou nível médio com 1004,58km² distribuído nas Depressões do Alto Paraguai. Na fragilidade emergente também predominou o nível médio em 1.430,07km² do complexo.
Comparação entre teste da Urease e Histopatologico no diagnóstico do Helicobacter Pylori em endoscopias digestivas realizadas em hospital universitário de Teresina
Authors: Borges e Silva Ribeiro Jeany , Soares Gondim Medeiros Thiago
Published: April 2024

Introdução: O helicobacter pylori é uma bactéria gram-negativa produtora de urease que pode permanecer aderida na superfície da mucosa gástrica causando diversas doenças gastrointestinais. No Brasil, estima-se que sua prevalência seja cerca de 70%, aumentando com a idade, localização geográfica e status socioeconômico do indivíduo. A infecção da mucosa gástrica pode ser diagnosticada através de métodos invasivos, como o teste da urease e o exame histopatológico. Objetivos: O presente estudo tem como objetivo comparar o resultado do teste da urease e do exame histopatológico no diagnóstico da infecção pelo patógeno, analisando as alterações da mucosa gástrica, e a prevalência da infecção pelo helicobacter pylori. Metodologia: Foi realizado um estudo descritivo transversal e observacional com uma amostra de 41 indivíduos, para a análise dos dados foram utilizados os procedimentos da estatística descritiva. Resultados: A prevalência da infecção na amostra foi de 34,1% pelo teste da urease e de 61% pelo exame histopatológico, apresentando uma sensibilidade de 52% e espeficidade de 93,75%, com uma concordância razoável pela classificação de Landis e koch. Conclusão: A Comparação entre os dois métodos diagnósticos, teste da urease e histopatologia mostrou resultados divergentes na detecção do H. pylori, sendo necessário a realização de um estudo com um espaço amostral maior para avaliação da concordância entre os testes diagnósticos realizados no Hospital Universitário. A gastrite foi a patologia mais prevalente em ambos os métodos com H. pylori positivo; entretanto pacientes sem a infecção também apresentavam tal patologia, sugerindo a presença de outros fatores envolvidos na gênese da afecção.
Kemandirian Anggota Kelompok Tani dalam Berusahatani Padi di Kecamatan Polanharjo Kabupaten Klaten
Authors: Ghifari Muhammad Fuad , Sugihardjo Sugihardjo , Suwarto Suwarto
Published: April 2024

Klaten Regency is dominated by the agricultural sector, especially rice. Rice productivity in Klaten Regency has decreased from year to year. This is due to the lack of ability of farmers to create independence in rice farming. The independence of farmer group members will run smoothly if the farmers in Polanharjo District are able to consciously take the initiative in creating independent farming for more advanced agriculture. This study aims to 1) analyze the independence of farmer group members in cultivating rice 2) analyze the factors forming the independence of farmer group members in cultivating rice 3) analyze the relationship between the factors forming the independence of farmer group members and the independence of farmer group members in cultivating rice in Polanharjo District, Klaten Regency. The method used in this research is quantitative with the Spearman Rank test..
Strategi Nafkah Rumah Tangga Petani Padi Lahan Kering di Desa Kragan, Kecamatan Gondangrejo, Karanganyar
Authors: Deviani Marta Amalia , Widiyanto Widiyanto , Widiyanti Emi , Rozaqi Heny
Published: April 2024

This research was conducted with the aim of uncovering daily life, the livelihood strategies implemented, and the sustainability of livelihood strategies for the lives of dry land rice farmer households in Kragan Village. This research was conducted using descriptive qualitative methods with a case study approach. The research location was determined purposively in Kragan Village, Gondangrejo District, Karanganyar Regency. Determination of informants was carried out using purposive sampling and snowball sampling. Data validity uses triangulation of sources and techniques. The research results reveal that (1) On-farm households predominantly utilize financial capital in the form of personal capital. On-farm and non-farm households predominantly utilize human capital. On-farm, off-farm and non-farm households predominantly utilize financial capital in the form of loan capital. (2) Based on the livelihood strategy implemented, dry land rice farming households in Kragan Village are classified into 3, namely on-farm farming households, on-farm and non-farm farming households and on-farm, off-farm and non-farm farming households. (3) The livelihood strategies of on-farm farming households include consolidation, while the livelihood strategies of on-farm and non-farm farming households, and on-farm, off-farm and non-farm farming households include survival.
The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness
Authors: Khasanah Lukluul , Nugroho Wawan Sadtyo , Nurcahyono Nurcahyono
Published: April 2024

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.
The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return
Authors: Roqijah Ifa , Nugroho Wawan Sadtyo , Nurcahyono Nurcahyono
Published: April 2024

The return that investors will receive is one of the main factors in investment decisions. The higher the promised return, the more motivated investors will be in investing. This study aims to analyze the effect of ROA, OCF, EVA, and firm size on stock returns in manufacturing. The population of this study is manufacturing enterprise listed on the Indonesia stock exchange from 2018 to 2021, using the purposive sampling method. This research uses quantitative methods with data sources from the company's financial statements. The number of samples obtained was 125 companies. The analysis used is descriptive statistical analysis and multiple regression analysis. The results showed that return on assets, operating cash flow, economic value added, and company size were effective predictors in assessing the increase in stock returns in manufacturing enterprises during the study year. The implications of this research can be used in the development of stock return theory. Additionally, it can serve as a preference in the decision-making process for both investors and companies.
Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective
Authors: Fitriana Larasati , Sinarasri Andwiani , Nurcahyono Nurcahyono
Published: April 2024

This study aims to re-examine the factors that affect financial statement fraud. The population of this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with an analysis unit of 145 financial statements with 29 companies as observations. The results showed that financial targets positively affect financial statement fraud because the higher the financial target, the higher the management acts on financial statement fraud. Financial stability does not affect financial statement fraud because bad financial conditions do not cause management pressure to commit financial statement fraud, which will cause various adverse conditions in the future. External pressure does not affect financial statement fraud because the company can use its debts well to utilize its assets and pay its obligations through the agreement. Independent commissioners do not involve financial statement fraud because they are hired only as a condition of the company so that its governance looks good.
The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator
Authors: Yuniastuti Rina Milyati
Published: April 2024

This study aims to prove which variable has the most dominant influence between the variable Profitability with a proxy for Return on Assets, Business Risk, Company Size/UP and Leverage with a debt-to-asset ratio (DAR) to ETR/Tax Avoidance. Corporate governance moderates variable profitability, business risk, firm size, and leverage with tax avoidance. Twenty-eight manufacturing companies were the object of research and listed on the IDX, and for three years, there were 84 companies as samples. The research method is a quantitative method that is analyzed using statistical applications. Meanwhile, based on statistical data, the results obtained on the variable Firm/UP Size have the most dominant influence compared to those studied on tax evasion. Meanwhile, the business risk variable with the most dominant tax avoidance with good corporate governance as a moderator has a role, while the leverage variable with tax avoidance with good corporate governance has no role. This research has implications in the field of financial ratios and taxation, and for further research