bluuebunny/crossref_metadata_2025 huggingface dataset:
From a millennium to a sustainable water and sanitation development: were we there already?
Authors: Pereira M. A. , Marques R. C.
Published: January 2022

The Sustainable Development Goals (SDGs) of the United Nations (UN) brought many countries closer to the best practices in several sectors. However, regarding water and sanitation services (WSS), the evolution from the original Millennium Development Goals (MDGs) is not yet understood. Therefore, analysing whether low- and middle-income nations were able to converge in terms of WSS is fundamental for policy-making. Here, we propose a benchmarking exercise aimed at assessing the performance of 123 low- and middle-income UN Member States regarding WSS development targets over the 2001–2015 period of MDG pursuance. In the end, we show that, on average, the assessed Member States were already fully convergent before the implementation of the SDGs, despite further improvements with the latter. Additionally, we show that all UN regional groupings were able to decrease not only the performance spread of their Member States, but also the gap between the best practice frontier and the worst practice frontier. Besides, the Proportion of population using an improved drinking water source was the indicator with the highest performance growth in the considered period.
Determination of morphological parameters of Tidi watershed using remote sensing and geographic information system approaches
Authors: S. V. Lakshminarayana , Singh Pradeep Kumar , Rajdhar Patil Pravin , Jain Abhishek
Published: January 2022

In the current study, an attempt was made to determine the morphological parameters of the Tidi watershed in Udaipur district of Rajasthan, India. Remote sensing and geographic information system (GIS) technique has proved to be an efficient tool in drainage network delineation and update in morphological analysis. For detailed study, ASTER DEM was used for delineation of the watershed boundary, and GIS was used in evaluation of basic, linear, areal and relief aspects of morphometric parameters. The Tidi watershed occupies an area of 114.36 km2 with a dendritic drainage pattern. The study area is designated as fifth order basin and lower and middle order streams mostly dominate the basin with the drainage density value of 1.74 km/km2 which exhibits gentle to moderate slope terrain and medium dense vegetation. The mean bifurcation value of the watershed is 3.88 and the value varies from 2 to 4.14 which shows that the drainage network formed on homogeneous rocks when the influences of geologic structures on the stream network were negligible. An elongation ratio of 0.79 implies that the watershed is less elongated in shape. The results from the morphometric analysis of the watershed are very beneficial for developing and designing conservation structures of soil and water and watershed management measures.
Modeling the hydrological characteristics of Hangar Watershed, Ethiopia
Authors: Galata Abdata Wakjira
Published: January 2022

The hydrologic characteristics of the Hangar Watershed were modeled by using the Soil and Water Assessment Tool (SWAT) model. Digital elevation model, land use/land cover data, soil map, weather, and hydrological data were among the data used for this study. The measured streamflow data of (1990–2002) and (2003–2011) years were used for calibration and validation of the model, respectively, and its performance was good for both calibration and validation. The sensitivity analysis identified that the watershed is characterized by 13 sensitive parameters. The watershed receives around, 9.6%, 59.9%, and 30.5% precipitation during dry, wet and short rainy seasons, respectively. The received precipitation was lost by 9.6%, 40.5%, and 41.3% in the form of evapotranspiration for each season, correspondingly. The surface runoff contribution to the watershed was 3.8%, and 79.2% during dry and wet seasons, respectively, whereas it contributes by 17.0% during short rainy seasons.
SEMANTICS OF СOLLOCATIONS OF THE "ORGANIC" CONCEPT IN PROFESSIONAL ENGLISH VOCABULARY
Authors:   Kazan National Research Technological University, ASTAFEVA A.E. , VALEEVA R.S. ,   Kazan National Research Technological University
Published: January 2022

In professional English vocabulary collocations are being formed, the semantics requiring clarification. The subject of the research is the semantic meanings of word-combinations with the “organic” concept, used in the fields of agriculture, construction, business such as organic farming (organic agriculture), organic food; organic architecture; organic grows, organic business, organic business grows. The objective of the study is to identify the individual semantic fields of each group of word-combinations and their common semantic meanings. Research methods-analysis and systematization of semantic meanings of given word-combinations based on foreign language paper, identifying common elements of semantic meanings. Conclusions: the semantic fields of each collocation in professional English vocabulary have been determined. It was revealed that it is due to the presence of the “organic” concept that the collocation acquires the meaning of the adaptability of the professional activity (agriculture, business, construction) to the environment without breaking its balance, environmental friendliness and sustainability; success and prosperity due to harmonizing actions with the environment. The results obtained contribute to the development of linguistics, to the comprehension of professional English-language vocabulary and are useful in the training of translators in the field of professional communication.
MEANS OF ADDRESSING IN SCIENTIFIC AND EDUCATIONAL TEXT
Authors:   Astrakhan State University, VEKLICH M.V.
Published: January 2022

The article deals with the pragmatic aspect of the text, i.e. its focus on the addressee, the implementation of which is carried out by special means of different levels of the language. The purpose of the work is to define and study means of addressing in a scientific and educational text. The means of addressing (compositional-orienting, delimiting and thought-activating), characteristic of the author of this text, were investigated using the descriptive method. The most delightful are compositional-orienting and thought-activating means, which correspond to the author's goals. The investigated text presents not only experience, but also the art of surgery, which is achieved through the involvement of different types of dialogics. Achieve a vivid, real statement of the sequence of actions for the author allows the designation of the person to whom the advice is addressed. The undertaken research is determined by the direct connection of the studied topic with modern trends in the development of an anthropocentric approach to linguistic phenomena.
COMPARATIVE ANALYSIS OF RUSSIAN AND ENGLISH ADVERTISING TEXTS
Authors:   Astrakhan State University, OCHEREDKO YU.V. , A.M. UKHANOVA ,   Astrakhan State University
Published: January 2022

The purpose of the study is to reveal the essence of the advertising text in English-speaking countries and in Russia. The article focuses not only on the differences, but also on the similarities in the construction of slogans. The influence of parts of speech on motivation when buying a certain product or service is determined. The scientific novelty consists in the consideration of English-language and Russian-language advertising texts on the same basis, the identification of distortion of advertising slogans in the translation process. As a result of the study, the distinctive features of English-language and Russian-language media texts were identified. It is emphasized that, depending on the language in which the media text is presented, the method of presenting the material is modified. Based on the analysis, it was revealed that the English-speaking audience is more liberated, as a result, the advertising message is presented in a free and open form, often with elements of humor. The Russian-speaking audience prefers a more accurate advertising text, minimizing the use of slang.
FOCUSING THE HIDDEN MEANING IN A MEDIA FACT
Authors:   Volgograd State Technical University, PROM N.A.
Published: January 2022

The article is devoted to the phenomenon of hidden meaning in a media text. The research is based on a conventional understanding of focusing and a new approach to meaningful information. The author sees the correlation between the categories of this approach - prototype, relevance and pertinence - and the categories of the sentence functional cleaving - theme, rema, focus and topic. The material of the research was both news texts and examples of the individual style in media discourse. The author used methods of interpretation, implying the interpretation of semantic units with a figurative meaning, and pragmatic analysis, which makes it possible to identify the functional spectrum of the communicative elements. Their pragmatic potential was analyzed. The study showed that pertinent focus becomes an element of the individual style, as well as humorous genres.
QUESTION AND INTERROGATIVE SENTENCE / STATEMENT AS AN OBJECT OF RESEARCH IN THE HUMANITIES
Authors:   Astrakhan State University, VOSTRIKOVA T.I. , MOLCHANOVA E.E. ,   Astrakhan State University
Published: January 2022

The article highlights the approaches to the qualification of the interrogative sentence / utterance as a specific unit of communication and the basic unit of human cognition. Special attention is paid to the consideration of the specifics of non-interrogative constructions and question-and-answer dialogical unities.
Avaliação da utilização do Portal Capes de periódicos na ótica dos usuários pesquisadores em administração e contabilidade com base na escala SERVQUAL
Authors: Colares Ana Carolina Vasconcelos , Cássia de Oliveira Ferreira
Published: January 2022

Objetivo: O objetivo desta pesquisa é avaliar a utilização do Portal Capes de Periódicos na ótica dos usuários pesquisadores em administração e contabilidade, e investigar a relação entre a satisfação do usuário com as cinco dimensões do modelo SERVQUAL de avaliação de serviços.

Metodologia: A escala foi respondida por 162 pesquisadores das áreas de contabilidade e administração, os quais foram contactados através de e-mail disponível nas publicações de periódicos Qualis A2 e B1 no ano de 2017. Foi utilizado um modelo análise de regressão múltipla tendo o nível de satisfação (ST) como variável dependente do modelo, e como variáveis independentes a confiabilidade (CF), responsividade (RP), segurança (SG), empatia (EP) e os aspectos tangíveis (TG), mensurados através da escala SERVQUAL utilizada. O modelo foi testado e validado quanto aos problemas de multicolinearidade (Teste Variância da Inflação – VIF), heterocedasticidade (Breush Pagan) e forma funcional (Ramsey Reset).

Resultados: O perfil predominante dos pesquisadores em contabilidade e administração são professores com doutorado em universidades públicas, que utilizam o portal de periódicos com alta frequência, embora não estejam totalmente satisfeitos com o serviço. Constatou-se uma relação positiva significativa entre a satisfação do serviço e as variáveis de tangibilidade, confiança, segurança e empatia. A responsividade não foi constatada como variável significativa.

Contribuições do estudo: Observou-se que a referida plataforma tem muitas vantagens, mas algumas características ainda deixam a desejar, mostrado, por exemplo, a partir da avaliação da tangibilidade que está diretamente relacionada à interface. E, também a responsividade que é a dimensão que avalia a receptividade e feedback da entidade que opera o portal, impactando negativamente na satisfação, o que pode ser explicado pela ausência de contato ou relação entre o usuário e a equipe responsável pelas operações no Portal Capes.
Aplicabilidade dos modelos CAPM local, CAPM local ajustado e CAPM ajustado híbrido ao mercado brasileiro
Authors: Paiva Martins Teixeira Vandliny , Ferreira da Cunha Moisés , Renata dos Santos Thaisa
Published: January 2022

Objetivo: O objetivo desta pesquisa é verificar a aplicabilidade dos modelos CAPM local, CAPM Local Ajustado e CAPM Ajustado Híbrido ao mercado brasileiro, a partir da análise de suas respectivas premissas e, adicionalmente, verificar a existência de diferenças estatísticas significativas entre os modelos.

Metodologia: Para os indicadores escolhidos, objetivando representar as premissas de cada modelo, é testada a série história de 2007 a 2014, compreendendo uma amostra de 94 empresas mais líquidas do mercado brasileiro avaliadas conforme os modelos de precificação de ativos CAPM Local, CAPM Local Ajustado e CAPM Ajustado Híbrido. São realizados testes estatísticos (com confiabilidade de 95%), por meio do programa ASSISTAT versão 7.7 beta para as análises das estatísticas descritivas, comparado posteriormente por meio de um teste não paramétrico e também com estimativa de correlação.

Resultados: As comparações múltiplas após as premissas indicam que as diferenças ocorrem entre os modelos CAPM Local e CAPM Local Ajustado e entre CAPM Local Ajustado e CAPM Ajustado Híbrido. Os resultados apontam uma correlação positiva entre os retornos do Embi + Br e do T-Bond 10 e 30 anos. Teoricamente, esta correlação não é esperada, uma vez que o risco país não deveria estar correlacionado às taxas livres de risco globais. O Ibovespa apresenta correlação positiva com o MSCI ACWI e com o S&P 500, um resultado que evidencia a correlação entre os retornos de mercado local e global. A Selic apresenta correlação negativa com o Ibovespa, pois, teoricamente a taxa livre de risco local não deveria ser correlacionada ao retorno de mercado local.

Contribuições do Estudo: A contribuição deste estudo é de que a aplicabilidade dos modelos CAPM local, local ajustado e ajustado hibrido ao mercado emergente brasileiro é possível para precificação de ativos, devendo se atentar para o fato de que os Betas Locais possuem influência nesses valores.
Desempenho dos maiores bancos brasileiros: um estudo sobre o impacto da crise subprime
Authors: Coeli Cristiana Maria , Martins Pires Vanessa
Published: January 2022

Objetivo: Analisar o impacto da crise subprime no desempenho dos maiores bancos brasileiros, utilizando indicadores contábeis que permitem mensurar o comportamento dos índices de inadimplência, a evolução das despesas com Provisão para Devedores Duvidosos (PDD), do volume de ativos totais e dos índices de rentabilidade.

Metodologia: Informações dos cinco maiores bancos estabelecidos no Brasil (Banco do Brasil, Caixa Econômica Federal, Itaú Unibanco, Bradesco e Santander), no período entre 2008 e 2016, foram coletadas e analisadas. Os dados foram obtidos através de consultas no site do BCB e nos sites dos bancos. Os resultados obtidos foram sumarizados em gráficos e tabelas.

Resultados: O desempenho dos bancos foi afetado pelo aumento no volume de despesas com PDD no período, resultado de uma estratégia conservadora adotada pelas instituições. Identificou-se um aumento no volume de inadimplência, mas os bancos foram cautelosos mantendo níveis de PDD em volumes compatíveis ao crescimento das concessões de crédito. Todos os bancos apresentaram um crescimento no valor dos seus ativos totais. Em termos de rentabilidade, as instituições obtiveram desempenhos distintos. Destaca-se os valores expressivos de lucros auferidos pelos Bancos Bradesco e Itaú Unibanco no ano de 2015.

Contribuições do Estudo: A implantação de uma política monetária expansionista influenciou positivamente no desempenho dos bancos, principalmente nas instituições com controle estatal. A pesquisa evidencia que a crise subprime afetou o desempenho dos bancos, como consequência das ações conservadoras adotadas, a fim de proteger o Sistema Financeiro Nacional. A pesquisa contribui com a literatura, primeiramente, ao apresentar dados empíricos sobre os efeitos da crise subprime nas principais instituições bancárias brasileiras, e também por discutir os resultados à luz da teoria e da conjuntura econômica do período, permitindo diferentes interpretações sobre o impacto desse fenômeno.
Sistema eletrônico de informações em uma instituição pública do estado de Pernambuco: uma análise da aceitação e uso do sistema
Authors: Silva Antonio , Souza Junior Paulo , Ceolin Alessandra Carla
Published: January 2022

Objetivo: Este estudo visa promover uma avaliação da aceitação e uso da tecnologia implantada (Sistema Eletrônico de Informações) em uma instituição pública do estado de Pernambuco, sob a perspectiva dos usuários internos do sistema à luz da Teoria Unificada de Aceitação e Uso da Tecnologia (Venkatesh, Morris, Davis & Davis, 2003).
Metodologia: Foi utilizada uma abordagem quantitativa, analítica e descritiva com objetivo exploratório. Realizou-se uma coleta de dados por meio formulário estruturado com afirmativas agrupadas por construtos, elaborado e aplicado via google forms, com o uso da escala Likert. O tratamento dos dados coletados foi realizado de duas formas: i) estatística descritiva para as questões que tratam do perfil demográfico dos respondentes, chamadas de variáveis moderadoras, segundo a teoria; e ii) aplicou-se o método do Ranking Médio, confrontando com os aspectos propostos na teoria para questões específicas, verificando se as notas das respostas da amostra correspondem aos achados do renomado autor no que tange ao relacionamento entre construtos.
Resultados: Os resultados obtidos apontam que idade, gênero e experiência influem diretamente nos construtos. Conclui-se, portanto, que há um nível razoável de aceitação e uso do SEI. Embora existam resistência e conflitos a serem enfrentados na gestão pública, os usuários em sua maioria, enxergam e compreendem de forma positiva que o sistema apresentado no presente estudo tem sido uma ferramenta relevante na gestão pública, contribuindo no gerenciamento e controle de informações sem deixar de lado o apoio a tomada de decisão, auxiliando para o aprimoramento no uso dos recursos.
Contribuições do Estudo: Os resultados contribuem para a literatura específica, porque apresenta resultados sobre aceitação e uso no âmbito público, podendo subsidiar o processo de implantação do SEI em outros órgãos, como também para futuras pesquisas envolvendo situações similares.
Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas
Authors: Tres Naline , Dalla Porta Claudia , Mazzioni Sady , Baú Dal Magro Cristian , Di Domenico Daniela
Published: January 2022

Objetivo: Analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3].

Metodologia: Foram utilizadas informações sociais e ambientais encontradas nos relatórios anuais de sustentabilidade divulgados de acordo com o padrão GRI 4 (Global Reporting Initiative). Para o desempenho econômico considerou-se as métricas EBITDA e ROA, enquanto para o desempenho financeiro utilizou-se market-to-book e Q de Tobin, coletadas na plataforma Economática®. Utilizou-se a regressão logística binomial para avaliar 220 observações correspondentes ao período de 2014 a 2018.

Resultados: Não foi possível constatar a relação entre a divulgação das práticas socioambientais sobre o desempenho econômico, mensurado pelas variáveis de resultado contábil das empresas. Contudo, sugere que exista influência negativa da divulgação de informações das práticas socioambientais no desempenho financeiro mensurado por variáveis de mercado.

Contribuições do Estudo: Apesar das exigências interpostas pelo conjunto dos stakeholders sobre as empresas para a prática de ações socioambientais, o mercado não reconhece de modo favorável o esforço organizacional. Os resultados apontam para indícios de que os investidores podem considerar os investimentos organizacionais em práticas socioambientais como indesejáveis.
Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado
Authors: Salvatori França Thais , Bezerra Francisco Antonio
Published: January 2022

Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas.

Metodologia: A BTD (Book-Tax Differences), a ETRc (Current Effective Tax Rate) e a CashETR (Cash Effective Tax Rate) foram os indicadores usados neste estudo para mensurar o nível de agressividade tributária. A amostra correspondeu a todas as empresas que negociaram suas ações na B3, no período de 2010 a 2018.

Resultados: Os resultados deste estudo mostram que empresas que atuam em mercado regulado são menos agressivas tributariamente do que empresas que atuam no mercado livre. Notou-se assim que a regulação de mercados atua como fator que desestimula a implementação de estratégias tributárias mais agressivas.

Contribuições do Estudo: A contribuição prática deste estudo foi avaliar o modelo de regulação setorial vigente no país, sob a ótica dos benefícios fiscais e do controle da agressividade tributária. Este estudo traz de contribuição teórica a necessidade de uma participação mais efetiva dos contribuintes para um modelo regulatório mais pautado na contribuição mútua entre a administração pública e as companhias. Ainda sob o aspecto teórico, o trabalho contribui na avaliação da regulação setorial como um mecanismo de controle da elisão fiscal e redução da agressividade tributária, além de fornecer material de estudo inicial para futuras pesquisas sobre o comportamento do mercado regulado frente à agressividade tributária.
Avaliação da condição econômico-financeira de operadoras brasileiras de planos de saúde: uma nota sobre finanças e regulação
Authors: Rocha Carlos Henrique , Silva Gladston Luiz da , Britto Paulo Augusto Pettenuzzo de
Published: January 2022

Objetivo: Este estudo objetiva avaliar o desempenho econômico-financeiro de operadoras brasileiras de planos de saúde e investigar possíveis fontes de variações relativas dos índices estudados. O artigo discute, ainda, a questão da regulação a partir da análise econômico-financeira dos entes regulados.

Metodologia: Trata-se de estudo empírico-analítico, com análise e inferência estatística de dados secundários. A base metodológica do artigo compreende indicadores econômico-financeiros padronizados, indicadores adaptados às especificidades operacionais das operadoras de planos de saúde e teste das amplitudes múltiplas. A base de dados em painel foi elaborada a partir de informações publicadas pela Agência Nacional de Saúde Suplementar e compreende uma amostra contendo as catorze maiores operadoras de planos de saúde em operação no Brasil.

Resultados: Concluiu-se que as operadoras de planos de saúde analisadas estão bem posicionadas em termos econômico-financeiros. Conluiu-se, ainda, que a forma de organização empresarial, o tamanho relativo e o mercado regional da operadora têm influência significante sobre o desempenho das operadoras de planos de saúde. Desta feita, é possível se discutir se o modelo atual de regulação da saúde suplementar no Brasil é adequado para se atingir o objetivo de continuidade do serviço sob modicidade tarifária.

Contribuições do Estudo: No que tange às contribuições, o artigo demonstra que uma técnica relativamente simples pode contribuir tanto para o processo regulatório como da avaliação da regulação. Em particular, contribui ainda ao evidenciar que as operadoras de planos de saúde no Brasil estão bem posicionadas em termos econômico-financeiros, levantando a discussão do modelo atual de regulação da saúde suplementar no Brasil quanto aos objetivos de continuidade do serviço sob modicidade tarifária.
Eficiência do sistema de transporte metroferroviário brasileiro: uma aplicação da Análise Envoltória de Dados
Authors: Da Silva Brum Maria Cecilia , Wickstrom Alves Tiago
Published: January 2022

Objetivo: Analisar a eficiência técnica das empresas metroferroviárias brasileiras.

Metodologia: Foi analisada a eficiência técnica das empresas metroferroviárias brasileiras por meio da Análise Envoltória de Dados (DEA), com suporte na Análise de Janelas e considerando o modelo de retornos variáveis. O estudo contemplou um período de cinco anos, para oito empresas que totalizam 90% dos passageiros transportados no sistema metroferroviário. Como variáveis foram utilizados os principais insumos e produtos do transporte metroferroviário referenciados na literatura internacional.

Resultados: São tecnicamente eficientes apenas as empresas metroferroviárias classificadas como de grande porte e dentre estas somente o Metrô SP se manteve eficiente em todos os anos analisados. As empresas de médio porte apresentaram-se ineficientes em todos os anos da amostra, sendo identificada a necessidade de redução média de 19% nos insumos para que estas se tornem tecnicamente eficientes. A inclusão de variável financeira como insumo não teve reflexo significativo nos índices de eficiência apurados. O estudo revela que prepondera no sistema de transporte metroferroviário brasileiro retornos crescentes de escala.

Contribuições do Estudo: O estudo identifica melhorias potenciais para as empresas consideradas ineficientes e revela que estas são empresas públicas de médio porte, com altos níveis de financiamento dos seus custos por meio de recursos governamentais, servindo este estudo de referência para ampliar a pesquisa sobre o tema, dada a relevância de se identificar o efeito do custeio das operações do transporte por meio de recursos governamentais sobre a eficiência das empresas. Nessa esteira, ao identificar que prepondera no sistema de transporte metroferroviário brasileiro retornos crescentes de escala, este estudo contribui para a análise de políticas públicas vinculadas ao acesso da população a este transporte, uma vez que retornos crescentes sugerem que o aumento da produção, que tem como principal variável o número de passageiros transportados, pode gerar benefícios quanto à eficiência das empresas.
Constitutional Amendment 95/2016 and its impact on a federal university
Authors: Oliveira Viviane Amorim de , Vieira Eduardo Tadeu , Santos Tiago Mota dos , Niyama Jorge Katsumi
Published: January 2022

Purpose: To evaluate the effects of Constitutional Amendment 95/2016 on the budget of the University of Brasília in the period from 1995 to 2017, based on an econometric model for forecasting expenditure, using a hypothetical scenario and a retrospective approach.

Methodology: Based on bibliographic and documentary research, statistical multiple linear regression modeling by the ordinary least squares method was used as a tool to measure and identify the possible effects of the Amendment on the University of Brasilia’s budget.

Results: The constructed area, the length of stay of students, and the total number of employees were identified as the variables that have the greatest impact on the forecast of the University’s expenditure. These variables are statistically significant and positively related to the dependent variable “expenses paid”. When considering the historical scenario of UnB, especially with regard to the government policies adopted in the period analyzed, there were insufficient resources for maintaining the University’s main activities, which are widely recognized as the teaching, research and extension course tripod. This lack of resources was not a situation specific to UnB; it affected all federal institutions of higher education (IFES), and was linked to the period analyzed, during the time Constitutional Amendment [CA] 95/2016 was hypothetically valid in relation to the budget of the University of Brasilia, from 1995 to 2017.

Contributions of the study: This study seeks to help expand the literature dealing with the management of public entities, specifically universities. By putting forward the respective variables, we enable future managers to measure the impact of the Constitutional Amendment in its historical context. These scenarios will enable adequate planning and decision making for expanding or reducing the supply of public services depending on the resources available.
Internal controls for risk management: perception of auditors and managers
Authors: Santos Isadora Marques dos , Valdevino Rosângela Queiroz Souza , Queiroz Rosilania Silva de , Oliveira Adriana Martins de , Oliveira Letícia Jéssica Freitas de , Silva Meskla Gislainy Marques da
Published: January 2022

Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies.

Methodology: The research is descriptive and qualitative. Two identification scripts were carried out, divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contains 08 open questions. The second was directed to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the others were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas / TI software.

Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies.

Contributions of tihis Study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, this study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management.
Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale
Authors: Colares Ana Carolina Vasconcelos , Ferreira Cássia de Oliveira
Published: January 2022

Purpose: The objective of this research is to evaluate the use of the Capes Portal of Periodicals from the perspective of research users in administration and accounting, and to investigate the relationship between user satisfaction with the five dimensions of the SERVQUAL model of service evaluation.

Methodology: The scale was answered by 162 researchers in the areas of accounting and administration, who were contacted via e-mail available in the publications of Qualis A2 and B1 journals in 2017. A multiple regression analysis model was used, having the level of satisfaction (ST) as a dependent variable of the model, and as independent variables, reliability (FC), responsiveness (PR), safety (SG), empathy (EP) and tangible aspects (TG), measured through the SERVQUAL scale used. The model was tested and validated for the problems of multicollinearity (Inflation Variance Test - VIF), heteroscedasticity (Breush Pagan) and functional form (Ramsey Reset).

Results: The predominant profile of researchers in accounting and administration are professors with doctorates in public universities, who use the portal of journals with high frequency, although they are not entirely satisfied with the service. A significant positive relationship was found between service satisfaction and the variables of tangibility, trust, security and empathy. Responsiveness was not found to be a significant variable.

Contributions of the study: It was observed that the referred platform has many advantages, but some characteristics still leave something to be desired, shown, for example, from the assessment of the tangibility that is directly related to the interface. And also the responsiveness, which is the dimension that assesses the receptivity and feedback of the entity that operates the portal, negatively impacting satisfaction, which can be explained by the lack of contact or relationship between the user and the team responsible for operations on the Capes Portal.
Immune Mechanisms and Related Targets for the Treatment of Fibrosis in Various Organs
Authors: Pinar Anita A. , Samuel Chrishan S.
Published: January 2022

Inflammation and fibrosis are two interrelated disease pathologies with
several overlapping components. Three specific cell types, namely macrophages, T
helper cells, and myofibroblasts, play important roles in regulating both processes.
Following tissue injury, an inflammatory stimulus is often necessary to initiate tissue
repair, where cytokines released from infiltrating and resident immune and inflammatory
cells stimulate the proliferation and activation of extracellular matrix-producing
myofibroblasts. However, persistent tissue injury drives an inappropriate pro‐fibrotic
response. Additionally, activated myofibroblasts can take on the role of traditional
antigen-presenting cells, secrete pro-inflammatory cytokines, and recruit inflammatory
cells to fibrotic foci, amplifying the fibrotic response in a vicious cycle. Moreover,
inflammatory cells have been shown to play contradictory roles in the initiation,
amplification, and resolution of fibrotic disease processes. The central role of the
inflammasome molecular platform in contributing to fibrosis is only beginning to be fully
appreciated. In this review, we discuss the immune mechanisms that can lead to
fibrosis, the inflammasomes that have been implicated in the fibrotic process in the
context of the immune response to injury, and also discuss current and emerging
therapies that target inflammasome-induced collagen deposition to treat organ fibrosis.
From a Cycle to a Period: The Potential Role of BDNF as Plasticity and
Phase-Specific Biomarker in Cocaine Use Disorder
Authors: Pettorruso Mauro , Miuli Andrea , d'Andrea Giacomo , Mancusi Gianluca , Mosca Alessio , Di Carlo Francesco , Martinotti Giovanni , di Giannantonio Massimo
Published: January 2022

Cocaine Use Disorder (CUD) is one of the diseases with the greatest social and health
impact, due to the high cost of rehabilitation management and the high risk of dangerous behavior
and relapse. This pathology frequently leads to unsuccessful attempts to interrupt the consumption,
resulting in relapses and a vicious cycle of binge/intoxication, withdrawal/negative affect, and preoccupation/
anticipation (craving). The alternation of these phases in addiction was well illustrated
by Koob and colleagues in the so-called “addictive cycle”, which nowadays represents a landmark
in the addiction field. Recently, there has been a surge of interest in the worldwide literature for biomarkers
that might explain the different stages of addiction, and one of the most studied biomarkers
is, without a doubt, Brain-derived Neurotrophic Factor (BDNF). In this perspective article,
we discuss the potential role of BDNF as biomarker of the CUD phases described in the “Addictive
Cycle”, speculating about the close relationship between BDNF fluctuations and the clinical course
of CUD. We also discuss BDNF’s potential role as “staging” biomarker, predicting the progression
of the disease. Finding valuable biomarkers of CUD severity and disease stage could shift clinicians'
focus away from behavioral symptomatic treatment and toward a novel brain-based approach, allowing
for the development of more effective and targeted therapeutic strategies, thus determining
major benefits for CUD patients.
Ground Penetrating Radar Algorithm to Sense the Depth of Blood Clot in
Microwave Head Imaging
Authors: Kandasamy Lalitha , J. Manjula
Published: January 2022

Background:

Microwave imaging is one of the emerging non-invasive portable imaging
techniques, which uses nonionized radiations to take a detailed view of biological tissues in the microwave
frequency range. Brain stroke is an emergency caused by the interruption of the blood supply
into parts of the brain, leading to the loss of millions of brain cells. Imaging plays a major role
in stroke diagnosis for prompt treatment.

Objective:

This work proposes a computationally efficient algorithm called the GPR algorithm to
locate the blood clot with a size of 10 mm in microwave images.

Methods:

The electromagnetic waves are radiated, and backscattered reflections are received by
Antipodal Vivaldi antenna with the parasitic patch (48 mm*21 mm). The received signals are converted
to a planar 2D image, and the depth of the blood clot is identified from the B-scan image.
The novelty of this work lies in applying the GPR algorithm for the accurate positioning of a blood
clot in a multilayered head tissue.

Results:

The proposed system is effectively demonstrated using a 3D M.E.M. simulator, and simulated
results are verified in a Vector network analyzer (E8363B) with an experimental setup.

Conclusion:

This is an alternative safe imaging modality compared to present imaging systems
(T.C.T. and MRI)
Conceptual metaphors in Abu Qasem Echabi's The Will to Life
Authors: Hamdi Sondes
Published: January 2022

Since the publication of Lakoff and Turner’s seminal book More Than Cool Reason (1989), several studies have been done on poetic metaphor in literature, as reflected in the works of  Jaberi et al. (2016), Al-Jumaili, (2020), Johansson (2016), Kravets et al. (2021), and Marugina et al. (2014), showing that conceptual metaphor is pervasive in literature. However, to the best of our knowledge, no single study has offered a systematic cognitive analysis of the poems written by the famous Tunisian romantic poet Ab? Q?sem Ech?b?. This study tried to fill this gap, at least partially. It provided a cognitive semantic analysis of Ech?b?’s poem The Will to Life, by using the CMT theoretical framework, as propounded by Lakoff and Johnson (1980) and Kövecses (2002, 2017). The study aimed at identifying the conceptual metaphors underlying Ech?b?’s The Will to Life. It used the methodological tools proposed by CMT, such as linguistic metaphor, conceptual metaphor, target domain (TD) and source domain (SD). Data analysis identified several conceptual metaphors in which abstract concepts, such as LIFE, HOPE, DIGNITY, BEAUTY, DREAM and FREEDOM were reified or personified. This study corroborated the CMT claim that humans- poets and non poets alike - “live by metaphors.”
Psychometric Evaluation of a Fear of COVID-19 Scale in China: Cross-sectional Study
Authors: Choi Edmond P H , Duan Wenjie , Fong Daniel Y T , Lok Kris Y W , Ho Mandy , Wong Janet Y H , Lin Chia-Chin
Published: January 2022

Background

At the very beginning of the COVID-19 pandemic, information about fear of COVID-19 was very limited in Chinese populations, and there was no standardized and validated scale to measure the fear associated with the pandemic.

Objective

This cross-sectional study aimed to adapt and validate a fear scale to determine the levels of fear of COVID-19 among the general population in mainland China and Hong Kong.

Methods

A web-based questionnaire platform was developed for data collection; the study instruments were an adapted version of the 8-item Breast Cancer Fear Scale (“Fear Scale”) and the 4-item Patient Health Questionnaire. The internal construct validity, convergent validity, known group validity, and reliability of the adapted Fear Scale were assessed, and descriptive statistics were used to summarize the participants’ fear levels.

Results

A total of 2822 study participants aged 18 years or older were included in the analysis. The reliability of the adapted scale was satisfactory, with a Cronbach α coefficient of .93. The item-total correlations corrected for overlap were >0.4, confirming their internal construct validity. Regarding convergent validity, a small-to-moderate correlation between the Fear Scale and the 4-item Patient Health Questionnaire scores was found. Regarding known group validity, we found that the study participants who were recruited from Hong Kong had a higher level of fear than the study participants from mainland China. Older adults had a higher level of fear compared with younger adults. Furthermore, having hypertension, liver disease, heart disease, cancer, anxiety, and insomnia were associated with a higher fear level. The descriptive analysis found that more than 40% of the study participants reported that the thought of COVID-19 scared them. About one-third of the study participants reported that when they thought about COVID-19, they felt nervous, uneasy, and depressed.

Conclusions

The psychometric properties of the adapted Fear Scale are acceptable to measure the fear of COVID-19 among Chinese people. Our study stresses the need for more psychosocial support and care to help this population cope with their fears during the pandemic.
Evaluation of Routine Immunization Coverage in 12- to 23-Month Children in Sarepol Province, 2018: Descriptive Cross-sectional Study (Preprint)
Authors: Karimi Sr Abdul Shakour
Published: January 2022

BACKGROUND

Afghanistan has the lowest routine immunization coverage, according to the WHO-UNICEF reports. The coverage rate of Penta3 in Iran, India, Pakistan, and Afghanistan are estimated to be 99%, 89%, 75%, and 66%, respectively.

OBJECTIVE

This study aimed to find the real immunization coverage in urban areas and factors related to vaccinated and unvaccinated 12- to 23-month children, in 2018, in Sarepol province.

METHODS

A descriptive cross-sectional study with probability proportional to size (PPS) cluster sampling was conducted and modified for application to surveys of immunization coverage. We selected 30 clusters and randomly selected 7 households from each cluster in the urban setting of Sarepol province. The children’s age was calculated, in months, with respect to the 1st day of the survey. We designed a comprehensive questionnaire, and 210 questionnaires were filled. The data were managed and analyzed in Epi Info v.7.

RESULTS

This survey shows EPI routine coverage for 12- to 23-month children for BCG, Meales-1, Penta1, and Penta3, which were 97.14%, 77.14%, 93.81%, and 83.81%, respectively. A full immunization coverage by gender—80.18% for girls and 71.15% for boys—was reported. The dropout rate of vaccination among Penta1, Penta3, and BCG was 9.27%, and for Measles-1 was 18.90%. Moreover, 2.86% of 12- to 23-month children did not receive any vaccine in these urban areas. Children’s illness, emigration, distant health facilities, and the gaps between the doses were reported by the respondents as the main reasons for incomplete or no vaccination. The valid doses administered for BCG, measles, and Penta3 were calculated to be 93.80%, 71.43%, and 80%, respectively.

CONCLUSIONS

It is observed that access and use of immunization services in urban areas have improved because full immunization was 75% compared with the AHS-2018 survey’s 61%. However, there are still many children who have not received any vaccine. High immunization dropout rates could be overcome by creating awareness of the program and of the importance of second and third doses of penta, polio, and measles vaccines. Measles coverage is very low, and we are expecting more outbreaks in urban areas. We therefore suggest that the Ministry of Public Health better enhance awareness and implement measles campaigns.
Research on Landscape Protection of Urban Railway Industrial Heritage Based on Zhengzhou Railway Industrial Park Project
Authors: Jin Cong-yi , Zhao Wang
Published: January 2022

With the development of urbanization and urban industrial relocation, the remaining special railway lines are increasingly deserted and block the organic integration of urban space. As a material element of urban industrial culture, the abandoned railway line carries a profound industrial history and diverse cultural features. As a materialized industrial heritage, it also provides more feasible ways for the expansion of urban public space, ecological environment governance, and the renewal of industrial abandoned land. Through the analysis of domestic and foreign urban abandoned railway industrial landscape protection and redevelopment related cases, summarizes the landscape protection strategy: protect the original site form, reduce the later artificial intervention traces, reflect the beauty of existing industry, reshape the cultural landscape, reengineering industrial period historical scene, with dynamic railway line and its urban vitality, promote the industrial abandoned site function self innovation. Finally, according to the Zhengzhou Railway Industrial Park project as an example, through the analysis of its site transformation, style protection and functional renewal design strategies, to explore the reasonable application of the above key points, which is of guiding significance for the industrial cultural protection of the abandoned urban railways and the construction of landscape parks in China.
Strength and Durability of Geo-Polymer Concrete with Mineral Admixture
Authors: Rathour Toshan Singh
Published: January 2022

Abstract: It is important to durable of structure and reduce co2 emission through the greater use of substitute of cement. The use of supplementry cementitious materials as partial replacement for the cement in concrete will play a significant role with respect to the environmental control of greenhouse and global temperature reduction. The development of geopolymer concrete (GPC) processing of geopolymer using black rice husk ash, GGBS in combination with sodium hydroxide and sodium silicate solutions, offers a promising alternative to ordinary portland cement concrete. This study compares the different ratio of black rice husk ash to GGBS where50:50 60:40 40:60 ratios and differing the molarities of alkaline solutions which are 8m , 10m and 12m and comparing the strength of the above ratios and conducting durability characteristics of fly ash and GGBS based geopolymer concrete by conducting test procedure like compressive strength , split tensile strength test, sorpitivity test. Keywords: Geo-polymer concrete ,Black rice husk ash (BRHA),Ground granulated blast furnace slag (GGBS).