bluuebunny/crossref_metadata_2025 huggingface dataset:
Análise do padrão de distribuição da heterocromatina e da região organizadora do nucléolo em Pimelodus microstoma (Pimelodidae)
Authors: Rondina Débora Berbel Lirio , Rincão Matheus Pires , Dias Ana Lúcia
Published: January 2023

Pimelodus microstoma é uma espécie de peixe que pertence à família Pimelodidae, da ordem Siluriformes. Estudos citogenéticos na família Pimelodidae mostraram que 2n=56 é o mais comum neste grupo, sendo encontradas algumas espécies com 2n=50, 54 e 58. As regiões organizadoras de nucléolos são localizadas em região terminal de um par de cromossomos subtelo-acrocêntrico em todas as espécies da família Pimelodidae analisadas até o momento, indicando um caráter basal para o grupo. Nos pimelodídeos, é característica a pouca quantidade de heterocromatina, geralmente distribuída em regiões pericentroméricas e/ou terminais dos cromossomos. Tanto as RONs como o padrão de distribuição da heterocromatina são importantes marcadores citogenéticos, que permitem diferenciar espécies e populações. O objetivo do presente estudo foi caracterizar citogeneticamente Pimelodus microstoma do rio Laranjinha/PR, bacia do rio Paranapanema e, para isso, foram analisados 12 espécimes. Utilizou-se técnicas convencionais de coloração com Giemsa e de bandamento cromossômico: impregnação pelo nitrato de prata para observar as regiões organizadoras de nucléolo, bandamento C para evidenciar o padrão de distribuição da heterocromatina e coloração com fluorocromos base específicos cromomicina A3 (CMA3)e DAPI para observar regiões ricas em CG e AT, respectivamente. As análises mostraram 2n=56 com fórmula cariotípica de 24 cromossomos metacêntricos, 18 submetacêntricos, 8 subtelocêntricos e 6 acrocêntricos e o número fundamental igual 106. As regiões organizadores de nucléolo foram localizadas na região terminal do braço longo de um par de cromossomos subtelocêntricos. Na análise com fluorocromos observou-se que a RON é CMA3 positiva e DAPI negativa, sendo rica em pares de bases GC. A heterocromatina mostrou-se distribuída em regiões terminais, na maioria dos cromossomos, sendo observadas algumas marcações biteloméricas, com alguns cromossomos apresentando blocos terminais. Foram observadas poucas regiões heterocromáticas pericentroméricas. Após a coloração da Banda C com fluorocromos, algumas regiões heterocromáticas mostraram-se CMA3 positivas, portanto ricas em pares de bases GC e marcações com DAPI não puderam ser observadas. Os dados relatados para P. microstoma do rio Laranjinha seguem o mesmo padrão observada as demais espécies do gênero e da família. Um estudo mais amplo com fluorocromos deverá ser realizado para melhor analisar a composição da heterocromatina neste grupo de peixes.
Análise por Microarranjo no Probando com Transtorno do Espectro Autista com CNV de perda em 15q11-13 e CNV de ganho em 6p27 e 22q11.23
Authors: Teodoro Lilian de Souza , Nascimento Gustavo Rios Nasciment , Pinto Irene Plaza , Melo Aldaíres Vieira de , Gigonzac Marc Alexandre Duarte , Silva Cláudio Carlos da , Minasi Lysa Bernardes , Cruz Aparecido Divino da
Published: January 2023

O transtorno do Espectro do Autista (TEA), é um grupo de condições caracterizadas por deficiências na interação e comunicação social e por padrões restritos e repetitivos de interesse ou comportamento. A colaboração de fatores genéticos para o TEA é evidente, porém, ainda são necessários estudos para definição dos diversos achados genéticos e dos genes de risco relacionados ao TEA. O presente estudo tem como objetivo relatar um caso de um indivíduo de 15 anos de idade, do sexo masculino, com indicação clínica para TEA que foi encaminhado ao NPReplicon da PUC Goiás. O probando apresenta isolamento social, episódios de pânico noturno durante o sono, atraso no desenvolvimento motor e da fala, alterações neurológicas em 3 sítios aracnóides a esquerda em região da fala confirmados por tomografia de crânio. Após exame físico foi observado pregas epicânticas, ptose palpebral e laringomalacia. A avaliação cariotípica revelou um cariótipo masculino sem alterações (46, XY), o teste de genotipagem para a Síndrome do X-Frágil apresentou < que 45 repetições, considerado dentro da normalidade. A Análise Cromossômica por Microarranjo (CMA) foi conduzida utilizando a matriz GeneChip® CytoScanHDTM (Affymetrix,EUA) revelou, um ganho na região 6p27, com 280 Kb, uma perda na região 15q11.2, com 100 Kb envolvendo o gene PWRN2 e um ganho na região 22q11.23, com 260 Kb. PWRN2 é um gene não codificante de proteína identificado na região da Síndrome de Prader Willi (PWS), entretanto, ainda não há relatos sobre sua contribuição. Variantes estruturais, são individualmente raras, mas juntas podem estar presentes em aproximadamente 4% dos casos de TEA. As CNVs mais significativas em TEA são deleções e duplicações 16p11.2, duplicações 7q11.23, duplicações 15q11-13, duplicações 1q21.1, deleções 3q29, deleções e duplicações 22q11.2. Alguns estudos revelaram fenótipos de TEA em pacientes com CNV’s de ganho e de perda na região 15q11-q13, destacando a região 15q13.3. Embora a região 15q11-q13 da Síndrome de Prader Willi já tenha sido relacionada com autismo, ainda são poucos os estudos que avaliam sintomas do autismo em PWS, por isso a importância de se ampliar a quantidade de estudos com TEA e validar as ferramentas genômicas atuais para um efetivo diagnóstico para TEA.
Prevalence and antimicrobial susceptibility profile of Streptococcus agalactiae in pregnant women seen at the University Hospital of Londrina, Paraná, Brazil
Authors: Morguette Ana Elisa Belotto , Biasi-Garbin Renata Perugini , Otaguiri Eliane Saori , Perugini Marcia Regina Eches , Pelisson Marsileni , Carrara-Marroni Floristher Elaine , Vespero Eliana Carolina , Belei Renata Aparecida , Kerbauy Gilselena , Capobiango Jaqueline Dario , Yamauchi Lucy Megumi , Yamada-Ogatta Sueli Fumie
Published: January 2023

A retrospective study of pregnant women seen at the University Hospital of Londrina, Paraná, Brazil was performed to determine the prevalence of Group B Streptococcus (GBS) vaginal-rectal colonization, and the GBS susceptibility for antimicrobials used in intrapartum antibiotic prophylaxis. A vaginal-rectal swab was collected from 2,901 women between 35 and 37 weeks of gestation. Of these, 528 (18.2%) had a positive culture for GBS, and 0.4%, 10.2% and 10% of the isolates were resistant to penicillin, erythromycin and clindamycin, respectively. These results highlight the importance of continuous surveillance of GBS colonization in pregnant women for preventing GBS infections in neonates.
Caracterização de nascimentos e fluxo das declarações de nascidos vivos no Município de Cascavel, Paraná
Authors: Minosso Kamila Caroline , Toso Beatriz Rosana Gonçalves de Oliveira
Published: January 2023

O objetivo do trabalho foi identificar o fluxo das Declarações de Nascidos Vivos e caracterizar os nascimentos vivos em município de médio porte do Sul do Brasil. Realizamos pesquisa quantitativa, descritiva e exploratória, cujos dados foram obtidos junto ao Sistema de Informação sobre Nascidos Vivos, por meio de instrumento de coleta de dados elaborado. A análise foi estatística descritiva. O tempo para a chegada das declarações até as unidades de atenção básica, via malote, foi variável, predominando de 6 a 10 dias (63,1%). Coerente com o tempo de demora para a chegada da declaração a unidade de saúde, o período que predominou para realizar a visita domiciliar ao recém-nascido foi de 6 a 10 dias (57,8%), com unidades que demoraram mais de 20 dias (5,2%). A visita domiciliar à criança de risco demorou em média até 5 dias em 55,2% dos casos e mais de 5 dias em 31,5%. Em relação aos recém-nascidos, predominou peso de nascimento na faixa de 3.000 a 3.999 gramas (64,09%; n=3.015), sexo masculino (50,46%; n=2.374) e Apgar no primeiro minuto de 8 a 10 (85%; n= 4.014). Observou-se que a assistência à mãe e ao bebê, no município de Cascavel, nos primeiros dias de vida, não está seguindo as orientações da linha guia mãe paranaense, da visita domiciliar até o quinto dia, com agendamento da primeira consulta de puericultura antes dos dez dias de vida do recém-nascido.
Monitoramento e controle de Aedes aegypti (Linnaeus, 1762) e Aedes albopictus (Skuse, 1984) com uso de ovitrampas
Authors: Zequi João Antonio Cyrino , De Oliveira Amanda Araujo , Dos Santos Fernando Pereira , Lopes José
Published: January 2023

Aedes aegypti (Linnaeus, 1762) é o principal vetor do vírus do dengue, e coloca sob risco metade da população mundial. É um mosquito antropofílico e veicula também os vírus Chikungunya e Zika vírus. Aedes albopictus (Skuse, 1894) é abundante em áreas com vegetação próximas a residências e pode transmitir os vírus Chikungunya e febre amarela. Estratégias de monitoramento e controle desses vetores são necessários para redução da circulação viral. Estimar a variação populacional de Ae. aegypti e Ae. albopictus em relação à urbanização e aferir relações de sobreposição e competição desses vetores com o uso de ovitrampas foram os objetivos deste estudo. A amostragem foi realizada em 10 locais no campus da Universidade Estadual de Londrina, entre abril e outubro de 2015. A ovitrampa foi elaborada com pote plástico escuro, contendo no seu interior água, uma palheta, mistura atrativa e temephós. Os ovos coletados nas palhetas foram submetidos a eclosão para identificação das espécies por meio das larvas. Coletou-se 46.879 ovos de Aedes e abril apresentou a maior densidade de ovos (IDO=49,0). A temperatura apresentou forte correlação (r=0,88) com a atividade de oviposição, entre abril a julho. Aedes aegypti predominou em áreas urbanas nos diferentes locais. Os resultados obtidos comprovam que a ovitrampa é uma ferramenta eficaz para monitorar e auxiliar em estratégias de controle da população destes vetores.
Análise da qualidade da água do rio Jaguaribe, em um trecho situado no município de Jaguaribe, Ceará, Brasil
Authors: Fernandes Jaiane de Freitas , Cavalcante Francisco Lucas Pacheco , Pereira Áquila Priscila Diógenes , Rodrigues Luesley do Carmo , Santos Luana Maria de Lima , Alves Filho João Garcia , Nunes Junior Francisco Holanda
Published: January 2023

A água constitui-se um recurso natural essencial aos seres vivos presente em todos os processos bioquímicos e fisiológicos, o que torna seu acesso indispensável às populações em geral. Diante disso, o presente estudo avaliou as características físico-químicas e microbiológicas da água proveniente do rio Jaguaribe, no trecho urbano do município de Jaguaribe, Ceará, Brasil, visando diagnosticar sua atual situação, e dispor de informações que contribuam para o monitoramento e garantia da sustentabilidade do recurso. A pesquisa foi realizada em um trecho do rio Jaguaribe, que percorre a zona urbana do município de Jaguaribe durante o período seco (Dezembro/2017) e chuvoso (Março/2018), sendo, portanto, dois pontos de coleta, um deles a montante e outro a jusante da cidade, nos bairros conhecidos como “Curralinho” e “Cruzeiro”, respectivamente. Foram analisados os parâmetros físico-químicos de pH, temperatura, Condutividade Elétrica (CE) e cloreto e as variáveis microbiológicos tais como: Coliformes Totais, Fecais e Escherichia coli, todas as coletas foram realizadas em triplicatas. As variáveis físico-químicas apresentaram-se mais elevadas no período seco, porém seus resultados mostraram-se dentro dos valores médios verificados em outros trabalhos, salvo os da condutividade. Em relação aos parâmetros microbiológicos, não houve diferenças entre o período seco e chuvoso. Porém, em ambos foram encontrados, nos dois pontos de coleta, valores acima das médias estabelecidas pelo CONAMA. Diante dos resultados, constatamos que a contaminação do trecho não pode ser atribuída unicamente à cidade de Jaguaribe, comprovando que esta já chega à cidade com altos níveis de contaminação, principalmente por microrganismos.
Conservation, Management and Threats to Markhor population in Pakistan: An Overview
Authors: Yasmeen Roheela , Hafeez Faheem , Qurashi Aisha Waheed , Mazhar Sumaira , . Aneeza , . Samar , Ahmad Farah , Arif Rida , Nisar Sundas , Khatoon Aansa , Ijaz Nimra
Published: January 2023

Markhor is a national animal of Pakistan. It is present in different regions of KPK, Baluchistan and Sindh with majority of the population in KPK region. Generally, five species of Markhor are present in different areas of Pakistan and they differ from each other on the basis of their location and their horns. Its status is endangered in Pakistan and major reasons for its decline are habitat loss, hunting and poaching etc. An increase in hunting has been observed in last few decades due to its skull and meat importance. Although a lot of conservations programs are involved for the protection of this animal and various different national and international agencies are also working on it such as NWFP wildlife department etc. The agencies are collecting funds from different sources like tourism to protect this animal. The present review highlights the importance of Markhor along with its distribution, major threats and conservation strategies adopted to protect Markhor in Pakistan.
Characterization of Taste Receptor Class 2 genes in Mouse [Mus musculus]
Authors: Asjad Riaz Muhammad , Anwar Tehreem , Sarwar Sadia
Published: January 2023

Because the amino acid sequence of mouse specie is closely related to human genes therefore, we use it as a role model for doing research related to human genome in improving the standards of life. The T2R receptors belong to the C family of GPCRs, which includes the calcium-sensing receptor (CaSR). All are G protein-coupled receptors but here we are only highlighting the different roles of distantly related receptors of the main taste bud system. Objective: To characterize and analyse the Taste Receptor Class 2 genes in mouse [Mus musculus]. Methods: In order to get insights into this gene family in mouse, we performed an extensive survey of taste receptor derived datasets. We identified 500 genes distributed among mouse encoding putative taste receptor proteins. Results: We characterised 61 vomeronasal type 2 receptor genes in Mus musculus. T2R gene family was found to be highly conserved in this study by using Weblogo tool. Also, a broad view of GABA inhibitory taste buds was observed. It evolved at the level of eukaryotes. The T2R is involved mainly in taste sensation. We also see protein-protein interaction using string database. Conclusions: The basic repertoire of T2R genes seems to be larger for most of the species including mouse and gene duplication still plays a role in lineage-specific increases in diversity. T2R gene family is very ancient, has high duplicability suggesting its essentiality as well as high protein interaction for TsR2 gene.
Handling, Processing and Composition of Cow Milk Under Two Traditional Farming Systems in Kebribeyah District of Fafan Zone, Somali Regional State, Ethiopia
Authors: Mohamed Mohamoud , Legesse Yoseph , Abdimahad Kawnin
Published: January 2023

The aim of this study was to assess handling, processing & chemical composition of cow milk in Kebribeyah district. The study had a survey and laboratory works. For the survey study, two production systems namely pastoral and agro-pastoral were considered. From each production system, two kebeles were selected purposively based on accessibility and potential of cow milk production. One hundred twenty households were randomly selected from purposively selected kebeles. For the laboratory part, forty samples of cow milk were analysed for chemical composition. The overall average lactation length and daily milk off-take of cow in this study were 256 days and 2.06 litres, respectively. None of the respondents washed the udder of the cow and only 6.7% of the pastoralists and 20% agro-pastoralists wash their hands before milking. Milk handling equipment were mainly plastic materials. Acacia ethaica, B. minimifolia, Blanites galabra and Solanum carense were the most commonly used smoking plant species in the area. The majority of the respondents (85.8%) produced traditional butter (Subag) and few households (10%) produced sour milk (Ciir), while very few (4.2%) households produced traditional cheese (Burcad). However, milk processing in the area is limited to wet season; when there is abundance of fodder. The average values of total solids, fat, protein, lactose and ash were 13.19%, 4.67%, 3.45%, 5.18% and 0.72%, respectively. However, significance differences (P<0.05) were found between pastoral and ago-pastoral production systems in terms of total solids, fat, and protein. The chemical properties of milk samples obtained from pastoral and agro-pastoral areas were within the acceptable standard levels settled by different scholars. In general, milk producers should also be supported with strong extension service by way of introducing improved dairy technologies, improved milk handling and processing equipments. Furthermore, there is a need for further investigations on composition with various farming systems.
Stress & Granules : regulation of Cauliflower mosaic virus disease in Arabidopsis thaliana
Authors: Hoffmann Gesa
Published: January 2023

Viruses exist in intimate relationships with the organisms they are infecting and are just as dependent on compatibility with their host’s cellular components as they are on subverting them. During any virus infection, the cells are flooded with foreign nucleic acids (DNA and/or RNA) and have learned to recognize, disarm, or eliminate them. In turn, viruses have evolved to use the cellular transcription and RNA regulatory machinery for their own benefit. Cytoplasmic RNA granules, namely Processing bodies (PBs) and Stress granules (SGs) are at the forefront of RNA regulation as they contain and store untranslated RNA and are responsive in number, size, and composition to various stresses, including virus infection. For this thesis, we have explored the role of Arabidopsis thaliana RNA granules during infection with the pararetrovirus Cauliflower mosaic virus (CaMV). We show that PB components aid virus accumulation through shielding of the viral RNA from the antiviral RNA silencing machinery (Paper I). In addition, we find that the cytoplasmic viral replication factory contains several RNA granule proteins during infection, including both, PB components and SG components. Opposite to PBs, SGs are likely antiviral and CaMV subverts their biogenesis through its multifunctional protein P6 (Paper II). In an effort to uncover novel disease determinants, we explore the variation of CaMV disease in naturally occurring populations of Arabidopsis thaliana and uncover the importance of the plant hormone abscisic acid and its homeostasis for CaMV infection, as well as a novel CaMV susceptibility factor, the ABA synthesis gene NCED9 (Paper III).
FORMALIZAÇÃO DE PROGRAMA DE ESTÁGIO EM ANÁLISES CLÍNICAS COMO BASE PARA HARMONIZAÇÃO DE CONDUTAS EM PRECEPTORIA
Authors: Silva Hylarina Montenegro Diniz , Marinho Vanessa Kelly Alves da Silva , Santos Bruno Souza dos
Published: January 2023

A Unidade de Laboratório de Análises Clínicas (ULAC) do Hospital Universitário Onofre Lopes (HUOL) é cenário de prática dos estudantes de graduação dos cursos de Biomedicina e Farmácia da Universidade Federal do Rio Grande do Norte (UFRN), recebendo, em média, vinte e cinco alunos por ano para o estágio curricular em Análises Clínicas. O estágio ocorre na forma de rodízio entre os setores de análise, sendo os estudantes acompanhados pelos profissionais da Unidade, que atuam como preceptores. Nos últimos anos, por meio de pesquisas de satisfação direcionadas aos estudantes e realizadas ao término do período de estágio, foram acumuladas sugestões e percepções para a melhoria do estágio em Análises Clínicas na ULAC. Dentre as dificuldades relatadas pelos alunos durante o estágio estão a falta de padronização entre os preceptores quanto às práticas ou conteúdos abordados e a falta de enfoque na fase pós-analítica, o que inclui a fraca abordagem da interpretação dos resultados dos exames laboratoriais em relação ao contexto do paciente. Considerando as demandas dos estudantes e a necessidade de melhoria na área de Ensino, como proposto pelos objetivos estratégicos do Hospital, foi desenvolvido um Programa de Estágio em Análises Clínicas para a ULAC, composto por diretrizes gerais e específicas, com o qual espera-se consolidar e harmonizar as condutas em preceptoria na Unidade.
A EFETIVAÇÃO DOS DIREITOS HUMANOS DOS MIGRANTES LGBTQIAP+
Authors: De Oliveira Lima Linhares Layla , Oliveira Moreira Thiago , Verícia Canuto de Oliveira Veras Érica
Published: January 2023

A presente pesquisa busca definir os critérios para avaliação de credibilidade e reconhecimento da condição de refugiado baseada na orientação sexual e/ou identidade de gênero (OSIG) e verificar sua aplicação pelo Estado brasileiro. Para isso, faz-se necessário compreender a lógica que movimenta a migração forçada de pessoas LGBTQIAP+, vítimas frequentes de violência, e o tratamento a elas dispensado no decorrer do procedimento de elegibilidade. Trata-se de pesquisa qualitativa, operacionalizada pelo método dedutivo, utilizada como técnica a documentação indireta, que resultou na constatação de que a persistência de concepções estereotipadas e ocidentalizadas podem influenciar de modo negativo a avaliação de credibilidade.
The Value Relevance of Repetitive Information—Is the Expected Social and Environmental Disclosure Informational?
Authors: Gutierrez Luania Gomez
Published: January 2023

This paper analyzes the value relevance of firms’ social and environmental disclosure (SED) patterns expected by investors considering firms’ institutional contexts. Results show that the expected SED is value relevant for Chinese firms, not value relevant for Mexican and Canadian firms, and partial value relevant for Chilean, South African, and American firms. For Chinese firms, when the expected SED is isomorphic within the country, it is positively related to market value. However, the alternative expected SED is negatively related to market value. For Chilean firms, only the isomorphic social disclosure is (positively) valued by the stock market. Whereas for South African and American firms, only the alternative social disclosure is positively related to market value. Results suggest that institutions are essential to SED valuation as they determine whether and how stock markets value SED. Researchers in the discipline of accounting has taken an interest in social and environmental activities along with the rise of environmental protection regulations.
Editorial Board
Authors: Townsend Jason
Published: January 2023

Journal of Caribbean Ornithology Editorial Board
Editorial Board
Authors: Weidemann Doug E.
Published: January 2023

Journal of Caribbean Ornithology, V31, Editorial Board
Editorial Board
Authors: Stefan Gleissberg
Published: January 2023

Volume 34 Editorial Board
Walk Down Memory Lane: Racial Injustice in Lewis Nkosi’s Mating Birds
Authors: Babou Ngom, Ph.D Mamadou Abdou
Published: January 2023

Using as a stepping stone Mating Birds by the late South African novelist Lewis Nkosi, I take a trip down memory lane to grapple with the issue of justice in apartheid era South Africa. The paper argues that the scales of the judiciary under the system of institutionalized racism was heavily weighted in favour of the white minority who ruled the roost in South Africa from 1948 to the early 1990s. Underpinned by a racist ideology that foregrounded the supposed purity of Afrikanerdom, the steamroller of the judicial system under apartheid denied any rights to South African blacks and coloured alike to the point of forefending love across the colour bar. The lead character in Mating Birds, to wit Sibiya, knows only too well the strictures of an unfair administration of justice. Sentenced to death by hanging for allegedly raping a white girl, his dogged impassioned denials fails to pack a punch as the laws of his country make it a crime for a black man to even have designs (no matter how sincere) on a white girl. Tapping into a methodology based on philosophical, sociological, psychoanalytic, psychological perspectives, the paper brings to light the multifaceted cruelty of race-spiked injustice as evidenced by Sidiya’s plight.
MENINGKATKAN KINERJA GURU MELALUI PENERAPAN SUPERVISI EDUKATIF KOLABORATIF SECARA PERIODIK DI SDK WEGOKNATAR
Authors: Yohanes Lidi
Published: January 2023

Tujuan penelitian ini adalah Untuk Meningkatkan Kinerja Guru dalam Pembelajaran di SDK Wegoknatar Tahun Pelajaran 2020/2021. Adapun tujuan penelitian tindakan kelas ini adalah untuk mendeskripsikan langkah-langkah supervisi edukatif kolaboratif secara periodik   dalam melaksanakan pembelajaran, mendeskripsikan langkah-langkah supervisi edukatif kolaboratif secara periodik dalam menilai prestasi belajar, mendeskripsikan langkah-langkah supervisi edukatif kolaboratif secara periodik dalam melaksanakan tindak lanjut penilaian prestasi belajar siswa, mendeskripsikan langkah-langkah supervisi edukatif kolaboratif secara periodik  dalam menyusun  rencana pembelajaran. Hasil penelitian tindakan sekolah adalah: 1. Penentuan perencanaan pada siklus I adalah 66.33%, pada Siklus II 85.44%, 2. Hasil Melaksanakan Pembelajaran Tindakan Siklus I adalah 72.36% tindakan siklus II adalah 95.27%, 3. Hasil Menilai Prestasi Belajar Siklus I adalah 81,66% dan siklus II 92.27%, dan 4. Hasil Melaksanakan Tindak Lanjut Hasil Penilaian Siklus I adalah 64.80% dan pada siklus II 87.00%. Dari hasil tersebut dapat dilihat bahwa terdapat peningkatan yang signifikan dari setiap siklusnya. Dapat disimpulkan bahwa Supervisi Edukatif Kolaboratif secara Periodik dapat meningkatkan Kinerja Guru dalam Pembelajaran di SDK Wegoknatar tahun pelajaran 2020/2021.
IMPLEMENTASI ADMINISTRASI DAN SUPERVISI PENDIDIKAN DI MAN KOTA PALANGKA RAYA
Authors: Muhammad Idris  , Musyarafah Musyarafah  , Muslimah Muslimah
Published: January 2023

Tujuan dalam penulisan artikel ini untuk mengetahui administrasi dan supervisi pendidikan    di MAN Kota Palangka Raya.  Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi.  Teknik analisis data menggunakan: l) Kondensasi data 2) penyajian data (data displays dan 3) penarikan kesimpulan/verifikasi (conclusion drawing/veriffication). Hasil penelitiannya administrasi pendidikan merupakan suatu proses daur ulang penyelenggaran pendidikan yang dimulai dari perencanaan, diikuti oleh pengorganisasian, pengarahan, pelaksanaan, pemantauan dan penilaian tentang usaha untuk mencapai tujuan.   Penerapan administrasi dan supervise pendidikan kebijakan dan program-program sekolah harus membangun, meningkatkan pengetahuan serta dapat memudahkan tercapainya tujuan pendidikan. Penerapan administrasi pendidikan di MAN Kota Palangka Raya melibatkan semua instansi pendidikan. Penerapan zero waste dalam sistem manajemen sekolah mencakup semua bidang garapan administrasi pendidikan. Penerapan ini juga meliputi ranah tanggung jawab, dan program kegiatan dari wakil kepala sekolah bidang sarana dan prasarana, wakil kepala sekolah bidang kurikulum, wakil kepala sekolah bidang humas, wakil kepala sekolah bidang kesiswaan.   Pembelajaran di sekolah mengenalkan administrasi pada kegiatan ekstrakurikuler sekolah dan administrasi pembelajaran.
Dolanan Tradisional Pembentuk Karakter di Era Millennial
Authors: Kharisma Pratidina  , Mulyana Mulyana
Published: January 2023

Permainan merupakan unsur  budaya yang tidak lepas dari dunia anak-anak. Permainan atau sering disebut dolanan merupakan unsur budaya yang universal, dimana masyarakat itu tinggal ada permainan. Secara garis besar permainan dapat  dikelompokkan menjadi dua yaitu modern dan tradisional.  Kedua kelompok itu  memiliki ciri khas masing-masing. Dalam tulisan ini lebih menyorot pada dolanan tradisional, karena pada dolanan tradisional memiliki nilai-nilai khusus pembangun karakter khususmya di zaman Millenial. Zaman millennial sering disebut juga generasi X, dimana generasi ini adalah tahun kelahiran 1980an hingga 2000an yang mulai dijejali oleh teknologi-teknologi baru. Jadi dolanan tradisional mampu membentuk karakter kepribadian bagi anak di era sekarang.
Pengalaman Pusat Kegiatan Belajar Masyarakat (PKBM) Dalam Memfasilitasi Masyarakat Belajar di Paud Kartini Sidodadi Kecamatan Pangkatan Kabupaten Labuhan Batu
Authors: Suci Rahmaida Sihombing  , Sukriani Hasibuan  , Yuda Mulia Ramadhan Sitepu
Published: January 2023

Pusat Kegiatan Belajar Masyarakat (PKBM) merupakan suatu wadah dimana kegiatan belajar masyarakat dalam rangka peningkatan pengetahuan, keterampilan/keahlian, hobi, atau bakatnya yang dikelola dan diselenggarakan sendiri oleh masyarakat sekitar. Salah satu contohnya yaitu sebuah Pendidikan Luar Sekolah (PLS) di Paud Kartini Sidodadi  Kecamatan Pangkatan Kabupaten Labuhan Batu. Sejalan dengan perkembangan ilmu pengetahuan dan teknologi serta masalah-masalah pendidikan masyarakat serta kebutuhan akan pendidikan masyarakat, definisi PKBM terus disempurnakan terutama dengan perkembangan ilmu pengetahuan dan teknologi, kebutuhan lembaga, sasaran, kondisi daerah serta model pengelolaan. Faktor penunjang keberhasilan pengembangan program PKBM di Paud Kartini Sidodadi  Kecamatan Pangkatan Kabupaten Labuhan Batu meliputi: a) kemampuan mengidentifikasi dan mencatat kebutuhan masyarakat (warga belajar), b) melayani kebutuhan dan minat warga belajar dalam kegiatan yang bervariasi atau sesuai kebutuhan dan minatnya, c) memobilisasi sumberdaya yang ada di masyarakat, d) membangun kemitraan dan kerjasama secara terbuka secara terbuka dengan berbagai lembaga atau oranisasi, sehingga PKBM mampu mengembangkan berbagai aktivitas pembangunan masyarakat yang sesuai dengan kebutuhan lokal, e) memonitor perkembangan kegiatan serta keberhasilan sehingga dijadikan dasar pengembangan program ke depan, f) mencatat berbagai kelebihan dan kekurangan dari kegiatan yang dikelembagaan  PKBM.
La gamificación como herramienta para dinamizar la evaluación continua en un máster universitario
Authors: Barcena-Toyos Patricia
Published: January 2023

La pandemia del COVID-19 ha evidenciado la necesidad de adoptar estrategias didácticas que permitan acercar el conocimiento a los alumnos a través de un entorno en línea, sacando el máximo provecho a este tipo de enseñanza. Atendiendo a esa necesidad, este trabajo presenta el proceso de diseño de una propuesta para el uso de la gamificación en un Máster de Educación Bilingüe de una universidad en línea como actividad de evaluación continua, sustituyendo los test de final de unidad. Al tratarse de un Máster de formación del profesorado, los beneficios que se esperan no son solo para los propios estudiantes del máster sino también para sus alumnos, ya que se espera que al realizar las experiencias didácticas ellos mismos, luego las utilicen, también, en las clases que impartan. Por tanto, el objetivo de este trabajo es presentar una experiencia que se pueda extrapolar a otros contextos y edades y que ayude a los docentes a emplear recursos en línea para evaluar a su alumnado de los contenidos de cualquier materia de una forma lúdica que genera motivación. Además, la gamificación ofrece un entorno idóneo para fomentar el aprendizaje activo y promover la adquisición de la competencia digital.
استراتيجية فوق المعرفية وتأثيرها في تحصيل بعض مواد طرائق التدريس وتنمية دوافع الانجاز الدراسي لدى طلبة التربية الرياضية
Authors: البناء منيب صبحي شهاب
Published: January 2023

يهدف البحث الى التعرف على تأثير استراتيجية فوق المعرفية والطريقة التقليدية في تنمية دوافع الانجاز الدراسي لدى طلبة السنة الدراسية الثالثة في سكول التربية الرياضية في جامعة سوران. الفرق بين استراتيجية فوق المعرفية والطريقة التقليدية. واعتمدت الدراسة في تحقيق اهدافها على المنهج التجريبي، وتمثل مجتمع البحث من طلبة السنة الدراسية واختيرت العينة بالطريقة العشوائية البسيطة وتوصل الباحث الى مجموعة من الاستنتاجات أهمها: إن التدريس على وفق استراتيجية فوق المعرفية كانت ذو فاعلية أكبر في زيادة التحصيل وتنمية دوافع الانجاز الدراسي. تتفق إجراءات التدريس على وفق استراتيجية فوق المعرفية وما تركز عليه التربية الحديثة من إثارة الدافعية لدى المتعلمين
    وفي ضوء استنتاجات البحث الحالي وضع الباحث مجموعة من التوصيات منها: اعتماد التدريس وفق إستراتيجية فوق المعرفية في مادة طرائق التدريس. توجيه أعضاء الهيئة التدريسية في كليات التربية الرياضية الى عدم الاقتصار على الأساليب التقليدية
تقييم القيادة الادارية لدى رؤساء الاندية الرياضية في محافظة نينوى من وجهة نظر اعضاء الهيئات الادارية
Authors: الدباغ محمد خالد احمد , محمد ياسر بازل
Published: January 2023

هدف البحث الحالي إلى بناء مقياس  القيادة الادارية  للأندية الرياضية في محافظة نينوى من وجهة نظر اعضاء الهيئات الادارية، اشتمل مجتمع البحث على اعضاء الهيئة الادارية للأندية الرياضية، وتم اختيارهم بالطريقة العمدية وبلغ عددهم (230) عضواً، وعينة البحث(عينة بناء المقياس) تمثلت بأعضاء الهيئات الادارية للأندية الرياضية في محافظة نينوى،اذ كانوا (162) اداريا، بعد استبعاد عينة الثبات والتجربة الاستطلاعية، بلغت عينة البحث (70%) من المجتمع الكلي للبحث، بلغ المقياس النهائي(39) فقرة،واستنتج الباحثان امتلاك الاندية الرياضية في محافظة نينوى القيادة الادارية.
اوصى الباحثان بأعتماد المقياس المعد في معرفة القيادة الادارية للأندية الرياضية في محافظة نينوى و إجراء دراسة ارتباطية بين درجة عضو الهيئة الادارية في المقياس المعد في هذا البحث وبين ترتيب الاندية الرياضية حسب البطولات التي تشارك بها هذه الاندية.
SAÚDE COLETIVA: A PERCEPÇÃO DA POPULAÇÃO BRASILEIRA ACERCA DA VACINA CONTRA A COVID-19
Authors: Fabricio Zanotto Luciane , Carolina Vieceli Guzzi Maria , Paula Gonçalves Pinculini Ana
Published: January 2023

Em 11 de março de 2020 a COVID-19 foi caracterizada pela Organização Mundial da Saúde (OMS) como uma pandemia. Devido aos grandes riscos apresentados pela doença e sua rápida disseminação, a comunidade científica reuniu-se em busca da formulação de uma vacina contra o SARS-CoV-2. Nesse contexto, esse estudo teve como objetivo avaliar e discutir a percepção da população brasileira acerca da vacina contra a Covid-19, bem como o nível de informação e aceitação da mesma. Para isso, foi realizada uma coleta de dados por meio da divulgação, via internet, de um questionário desenvolvido na plataforma Formulários Google®, durante o período do dia 01 a 08 de fevereiro de 2022. O embasamento teórico se deu através de levantamento bibliográfico nas bases de dados do Scientific Library Online (SCIELO), National Library of Medicine (PUBMED), Biblioteca Virtual em Saúde (BVS) e Google Acadêmico. Os resultados apontam que 97,8% dos voluntários já se vacinaram contra a Covid-19, dentre os quais 67,5% já realizaram as 2 doses da vacina e 30,5% 3 doses. Os voluntários para a pesquisa foram em sua maioria estudantes entre 18 e 25 anos da região sul do Brasil. Os dados coletados corroboram as informações do Ministério da Saúde, o qual afirma que 352.047.311 doses foram aplicadas, colocando o Brasil como quarto país em número de pessoas completamente vacinadass contra a Covid-19, portanto percebe-se uma aceitação da vacinação por parte da população sendo apenas uma minoria contrária a mesma.
Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022
Authors: Kotapski Roman
Published: January 2023

Purpose: The aim of this article is to verify and evaluate the problems related to controlling, management accounting, and management and cost accounting, which were addressed in the issues of the journal “Controlling i Zarządzanie” (Controlling and Management) published in the period 2015–2022. Methodology/research approach: The author analyzed the published articles from the viewpoint of, among others, the problems which had been addressed, the authors of the articles, the number of the articles in respect of the existing sections of the journal regarding the areas of controlling, management accounting, management and cost accounting, the areas and types of enterprises’ activities, and the subject of their activi-ties. Findings: The issues addressed in the articles concerned a variety of subjects linked with controlling, management accounting, and management and cost accounting. The topics involved diverse aspects such as budgeting, instruments of controlling, as well as the grouping, measurement, and calculation of costs. The authors are mainly professionals such as accountants, managers, IT experts, and, less frequently, researchers, who specialize in controlling, management accounting, and cost accounting. Research limitations/implications: During the qualification of individual articles, it was not always possible to clearly assign them to separate parts, because the article could be qualified both, for example, to the controlling and management accounting part, as well as human resources. The final qualification was made subjectively by the author. Practical implications: The article presents the scope of interests of practitioners in the field of controlling, management accounting and cost accounting. It determines potential research fields and directions for future scientific research. In particular, in cooperation with representatives of business. Originality/value: The article presents a summary and a reflection on the issues dis-cussed by practitioners regarding the use of controlling, management accounting, and cost account-ing in managing a company. This is the first in-depth analysis and summary regarding this type of article to appear in a specialist publication, and that was written by both practitioners and researchers in this field in Poland.
The professional reference group in the opinions of Polish accountants who prepare financial reporting information
Authors: Korzeniowska Dominika , Jaworska Elżbieta , Maruszewska Ewa , Artienwicz Nelli
Published: January 2023

Purpose: The purpose of the study is to present professional reference groups that exist in accountants' minds. These groups are the source of values, norms, and behaviours.
Methodology/approach: The qualitative research was conducted in the form of in-depth interviews with 38 accountants with at least three years of professional experience in ac-counting offices or who were in charge of preparing financial information in non-financial entities.
Findings: The respondents' opinions indicate the presence of three dimensions that constitute the basis for identifying the professional reference groups: 1) positive and negative, 2) a group of older (more experienced) and younger (less experienced) account-ants, and 3) different perceptions of accountants who work in accounting service offices and those employed in accounting departments in non-financial entities. The identified reference groups are both normative and comparative, although the normative aspect seems to dominate.
Research limitations/implications: Limitations of the study result from the method used (qualitative research) and the characteristics of the respondents, who were account-ants working in Poland. Moreover, the reference groups were identified only in terms of professional reference groups, disregarding broader social reference groups.
Originality/value: The article describes the first study to identify reference groups among accountants, which opens a new dimension to behavioral research in accounting.
“We play green” – Maximising subsidies for universities on the example of public economic universities
Authors: Kowalczyk Magdalena , Napiecek Remigiusz
Published: January 2023

Purpose: The rules for allocating funds to universities should consider the effectiveness of their operations. This is one of the key proposals raised in the context of financing universities, as well as one of the assumptions of New Public Management (NPM). These demands were to be met by the higher education reform carried out in Poland in 2018, which also assumed a change in the rules of financing universities. The aim of this study is to analyse the structure of subsidies for economic universities in the context of maximising their amounts.
Methodology/approach: A case study was used covering public economic universities in Poland. The amount of the subsidy and its structure between 2019 and 2021 were assessed.
Findings: Each university chose a different policy to “shape” the amount of the subsidy. It is also important that universities are able to link the assessment of their activities with the implemented strategy.
Originality/value: The research contributes to the assessment of changes in the financing of higher education caused by the introduction of new principles of financing universities.
Possible directions of changes in the financial reporting of the central bank in Poland
Authors: Kruszewski Krzysztof , Wielgórska-Leszczyńska Joanna
Published: January 2023

Purpose: The article identifies the directions of changes in the financial reporting of the central bank in Poland. It presents the bank's financial reporting at the turn of the 20th and 21st centuries and the possible directions of its evolution. Methodology/approach: The considerations were based on a critical analysis of a liter-ature review, analysis of the financial reporting of the central bank, including an individual case study of the National Bank of Poland (NBP), methods of logical reasoning, as well as observations and the authorsʼ many years of experience. Findings: The analysis indicates the evolution of the financial reporting of the NBP and its greater openness to disclosing information. Financial reporting should go towards integrity and complementarity with other bank reports to meet the expectations of a growing group of stakeholders. This means that its accounting should be more accessible (egalitarianism of accounting), and the financial reporting should aim at an effective narrative construction. Technological progress makes it possible to create a dual financial reporting system (hybrid accounting). Hybrid accounting, as well as supplying financial reporting with information from other sources (statistics, economic analyzes), would lead to the creation of differentiated financial reporting (mosaic reporting). In the bank's future financial reporting, there is also space for stakeholder-co-created participatory accounting and the introduction of the ondemand reporting concept (individualized reporting). Its applica-tion would be an expression of the democratization of accounting. The aim of changes in financial reporting would be to obtain a holistic picture of the central bank. Originality/value: The elaboration is an innovative study on the financial reporting of the central bank and possible directions of its changes. The presented ideas for financial reporting are applicative and can be used by a central bank to improve its financial reporting.
A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations
Authors: Wędzki Dariusz
Published: January 2023

Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value. Methodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory. Findings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented. Research limitation/implications: The models can be applied and verified on cases of business combination in Poland to assess the usefulness of particular models. Originality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.
Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16
Authors: Luty Piotr , Petković Miloš , Vavrek Roman
Published: January 2023

Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16 changed the reliability of financial information in companies in the NACE 77 sector. Benfordʼs Law was applied to identify errors within a selected sample of Euro-pean leasing and rental companies (NACE code 77).
Methodology/approach: The study examines accounting manipulations in positive profit and loss (P&L) before tax in 2015 and 2019; Part 2 explores manipulation within negative P&L before tax in 2015 and 2019; Part 3 discovers manipulations in operating revenue in 2015 and 2019. In the empirical part of the study, MAD and Kolmogorov–Smirnov tests were applied.
Findings: The study confirmed that the reliability of financial information did not change even though the small differences in the distribution of digits appeared, before and after IFRS adoption. Research limitations: Limitations from this research refers to the sample size; only companies from the leasing and rental industries are included in the study
Originality/value: The study adopts Benford's Law in accounting for IFRS leasing adjustments.
Non-financial information reporting of Polish family and non-family companies. A comparative analysis
Authors: Martyniuk Olga , Gostkowska-Drzewicka dr Magdalena
Published: January 2023

Purpose: According to the principles of the Socioemotional Wealth concept, family firms are particularly attentive to the non-financial aspects of their businesses, as this dimension is closely identified with the owners’ families and their reputation. This research aims to identify the approaches maintained by Polish family firms towards their non-financial information reporting in comparison with their non-family counter-parts and examine the quality of the information presented. Methodology/approach: For the theoretical part, the source literature analysis meth-od and the descriptive analysis method were used. The selection of the sample compa-nies was made using a matched-pair analysis. To assess the quality of the ESG disclo-sures, content analysis and the research design developed by Hąbek and Wolniak (2016) were applied.
Findings: Our empirical study supports the initial assumption that family firms’ ESG disclosures are better quality than their non-family counterparts. This applies to both the relevance and credibility of information. The availability of non-financial infor-mation to external stakeholders has been rated low for both family and non-family busi-nesses.
Research limitations/implications: The study is limited to one country; hence the suggestion that similar research be conducted in other countries in the CEE region. This will make it possible to assess whether, in economies that have undergone a pro-cess of transformation and where family entrepreneurship has a much shorter history than in developed countries, family businesses also undertake and promote CSR activi-ties to a greater extent than non-family firms. The study only focused on listed compa-nies; to strengthen the findings, further research would need to include entities from the SME sector, which dominates most economies.
Originality/value: Quality assessment of non-financial reporting is a rarely addressed topic in the literature on non-financial reporting and family businesses. To the best of our knowledge, this is the first study to focus on the Polish market.