bluuebunny/crossref_metadata_2025 huggingface dataset:
Factores asociados a dislipidemia en pacientes adultos atendidos por el servicio de medicina del centro materno infantil Los Sureños, enero – octubre 2021
Authors:   , Rosso Salvatierra Alexandra Sibell
Published: August 2023

OBJETIVO: Determinar los factores asociados a dislipidemia en pacientes adultos atendidos por el servicio de medicina del Centro Materno Infantil Los Sureños, enero – octubre 2021. MATERIALES Y MÉTODOS: El diseño de investigación metodológico es de tipo de observacional, analítico, caso control, retrospectivo con un nivel de investigación explicativo, cuenta con una muestra de 276 pacientes adultos (138 casos y 138 controles), para la recolección de datos se utilizó la técnica de análisis documental y como instrumento la ficha de recolección de datos de elaboración propia. RESULTADOS: El 32,9% de los pacientes presentaron menos de 35 años de edad, aquellos que tienen más de 64 años tienen 1,941 veces de probabilidad de padecer de dislipidemia, el sexo femenino representa el 68.4% pero no fue estadísticamente significativo para el estudio, el ser conviviente tiene 2,146 veces la probabilidad de padecer la patología en estudio, el 59,1% indicó presentar adormecimientos como motivo de consulta con un OR = 63,839, si a un paciente se le diagnostica dislipidemia hay 13,346 veces de haber presentado mareos, el 52,9% presentó astenia, el 48,2% estaba con sobrepeso, el 48,6% refirió tener inadecuados hábitos alimenticios, aquellas personas con dislipidemia tienen 7,327 veces de probabilidad de haber sido sedentario, un antecedente patológico tiene 41,250 veces de probabilidad de desarrollar algún trastorno lipídico y estuvo presente en el 61,2% de la población de estudio, el padecer de diabetes mellitus tipo 2 tiene 11,693 veces de probabilidad de desarrollar la patología. CONCLUSIONES: Existen factores asociados a dislipidemia en pacientes adultos atendidos por el servicio de medicina del Centro Materno Infantil Los Sureños, dentro de ellos tenemos edad mayor a 64 años, nivel de educación secundaria, ser conviviente, padecer de diversas manifestaciones clínicas, tener sobrepeso, tener malos hábitos alimenticios, ser sedentario y padecer de algún antecedente patológico.
Factores relacionados a la depresión en los profesionales de salud del servicio de emergencia del Hospital Nacional Dos De Mayo durante la pandemia por COVID 19 en mayo del 2022
Authors:   , Tapia Valenzuela Yudy Karen
Published: August 2023

Objetivo: Identificar los factores socio epidemiológicos relacionados a la depresión, en los profesionales de salud del servicio de emergencia del Hospital Nacional Dos de Mayo, durante la pandemia por COVID 19 en Mayo del 2022. Materiales y Métodos: Es un estudio descriptivo, correlacional, retrospectivo de corte transversal, que se trabajó con una población total de 250 trabajadores, mediante una ficha de recolección de datos. Se obtuvo información de los factores socio epidemiológicos y el nivel de depresión se obtuvo mediante el test PHQ9. De acuerdo a ello se realizó la correlación de la información, utilizando el programa SPSS 26 para calcular las frecuencias, porcentajes y la correlación de los factores con la depresión. Resultados: Los factores socio epidemiológicos que predominaron frente a la pandemia de COVID-19 y están relacionados con la depresión son: dentro de factores sociales, edad mayor de 50 años, sexo masculino, estado civil soltero. Dentro de factores laborales tenemos al personal de salud de enfermería con equipo de protección incompleto. Dentro de los factores clínicos tenemos a la presencia de hábitos nocivos como la droga, y la presencia de antecedentes de COVID 19. Conclusión: Los factores socio epidemiológicos relacionados con la depresión en los profesionales de salud, presentando una correlación positiva pero baja, son las variables: hábitos nocivos y antecedente de COVID; muy baja son la edad, género y estado civil, además del equipo de protección personal, sin embargo, la correlación más alta se observó en la ocupación del personal de salud.
Factores socioculturales, económicos y epidemiológicos relacionados a la anemia en niños de 06 A 36 meses del distrito de Luricocha, enero a junio 2021 en la región de Ayacucho
Authors:   , Caso Gonzales Vanessa
Published: August 2023

Objetivo: Determinar los factores socioculturales, económicos y epidemiológicos relacionados a la anemia en niños de 06 a 36 meses del distrito de Luricocha, Región Ayacucho, enero a junio 2021. Metodología: Estudio de enfoque cuantitativo, observacional, retrospectivo, transversal y de diseño correlacional; la población estuvo conformada por niños de 6 a 36 meses del distrito de Luricocha, ubicado en la Provincia de Huanta de la Región Ayacucho, que están incluidos en el SIS en el periodo de enero a junio del 2021, siendo el total de 1292 niños, la muestra calculada fue de 307 niños menores de 06 a 36 meses y el muestreo fue aleatorio, se utilizó como técnica el análisis documental y como instrumento una ficha de recolección de datos. Resultados: De la muestra en estudio el 72% se encontraba con anemia leve, 28% con anemia moderada-severa; los factores socioculturales la procedencia es la zona urbana marginal y rural influye en la anemia moderada-severa (p=0,33 y p=0,038); el tipo de trabajo del jefe del hogar es independiente es más significativa en la anemia-severa (p=0,040); de los factores epidemiológicos se evidencia que los antecedentes de anemia materna se relacionan con la anemia (p=0,009). Asimismo, de acuerdo a la prueba Chi Cuadrado, se obtuvo que, del factor sociocultural, la variable grado de instrucción del padre se relaciona con la anemia (p-valor = 0,007); también, del factor económico, la variable tipo de trabajo del jefe del hogar está relacionada con la anemia (p=0,008); por último, de los factores epidemiológicos, la variable edad del niño también se relaciona con la anemia (p=0,029). Conclusiones: Se evidencia que con el estudio regresión logística bivariado los factores relacionados a la anemia son: zona urbana marginal y rural, el tipo de trabajo del jefe del hogar independiente y antecedente de anemia materna. Con la prueba de chi cuadrado grado de instrucción del padre, tipo de trabajo del jefe del hogar y edad del niño presenta relación estadística significativa.
Factores de riesgo de mortalidad neonatal en la unidad de cuidados intensivos neonatales del Hospital Nacional Hipólito Unanue 2021
Authors:   , Escalante Artezano Deysi Annie
Published: August 2023

Objetivo: Determin ar los factores de riesgo de mortalidad neonatal en la unidad de cuidados intensivos neonatales de Hospital Nacional Hipólito Unanue en el año 2021 Metodología Estudio de enfoque cuantitativo, observacional, retrospectivo, analítico de casos y controles Resultados: los factores maternos : la edad gestacional menor de 20 años tiene 5,2 veces más riesgo de mortalidad neonatal , con un chi cuadrado de 18,5 y un p<0,05 ; respecto a la edad gestacional tenemos 4,93 veces más riesgo de mortalidad neonatal y se en cuentra asociado con un chi cuadrado de 18,5 y un p<0,05. Los factores perinatales de riesgo para la mortalidad son la enfermedad de membrana hialina que tiene 4,7 veces más riesgo de mortalidad neonatal que las que no la presentaron, con un chi cuadrado d e 9,1 y un p<0,05 Los factores neonatales son el bajo peso al nacer que tiene 1,5 veces más riesgo de mortalidad neonatal que las que no presentaron, con un chi cuadrado de 1,1 y un p<0,05 ; l os que tienen sepsis neonatal tienen 5,5 veces más riesgo de mort alidad neonatal que las que no presentaron, c on un chi cuadrado de 21,5 y un p<0,05.
Prevalencia y factores de riesgo para lesiones premalignas de cáncer colorrectal en pacientes entre 14 – 40 años atendidos en el servicio de gastroenterología del Hospital Nacional Sergio E. Bernales periodo 2015 – 2020
Authors:   , Lopez Calixto Ximena Isabel
Published: August 2023

Objetivo: Determinar la prevalencia y los factores de riesgo asociados a las lesiones pre malignas de cáncer colorrectal en pacientes entre 14 – 40 años evaluadas por colonoscopía en el servicio de Gastroenterología del Hospital Nacional Sergio E. Bernales periodo 2015 – 2020. Materiales y métodos: Estudio observacional, retrospectivo y analítico. Se revisaron las historias clínicas de los pacientes sometidos a una colonoscopía entre el año 2015 y 2020. La comparación de las lesiones pre malignas según las características de los pacientes fue realizada mediante la prueba Chi cuadrado y el análisis multivariado fue analizado mediante el modelo de regresión logística. La evaluación estadística se realizó a un nivel de significancia del 5%. Resultados: En el estudio se incluyeron 232 pacientes, alcanzando una prevalencia de lesiones pre malignas de 53%. La mediana de edad fue de 34 años (rango: 14-40), 60.2% fueron de sexo femenino, las lesiones fueron localizadas frecuentemente en el colon (ascendente, transverso, descendente) con un porcentaje de 47.4%. El tipo de lesión más frecuente fueron los pólipos (41.3%), la mediana del tamaño de las lesiones fue de 7.2 mm (rango: 0 – 16.9 mm), la clínica más asociada a las lesiones fue dolor abdominal (42.7%), seguido de rectorragia (24.6%). Las características asociadas a las lesiones pre malignas fueron la obesidad (OR= 1.7 IC=95% 1.1 - 2.8) y los antecedentes familiares de pólipos (OR= 2.1 IC=95% 1.1 – 3.9). Las demás variables no tuvieron efecto significativo en las lesiones pre malignas (p>0.05). Conclusiones: Los factores asociados a las lesiones pre malignas en nuestra población de estudio fueron la obesidad y los antecedentes familiares.
Trastornos mentales del equipo asistencial de primera línea según grupo ocupacional durante la COVID-19 en el Hospital María Auxiliadora de abril - noviembre 2020, Lima
Authors:   , Neyra Estrada Rocio Yesenia
Published: August 2023

Objetivo: Determinar los trastornos mentales del equipo asistencial de primera línea según grupo ocupacional durante la COVID-19 en el Hospital María Auxiliadora de abril - noviembre 2020, lima. Métodos: Estudio no experimental, transversal, cuantitativo de tipo aplicada y de nivel descriptivo. Se adoptó un método de muestreo probabilístico estratificado n=220 profesionales asistenciales de primera línea que atendieron a pacientes con la COVID-19. Se utilizó la Escala abreviada de depresión, ansiedad y estrés (DASS-21). Se emitieron 220 cuestionarios (en línea y/o en físico) y se devolvieron los 220. Resultados: El personal de enfermería presentó altas tasas de ansiedad 73.7% (42/57), depresión 31.6% (18/57) y estrés 36.8% (21/57); seguido por el personal técnico en enfermería con ansiedad de 56.8% (25/44), depresión 25.0% (11/44) y estrés 13.6% (6/44); luego el personal médico con ansiedad de 29.8%(28/94), depresión 17.0% (16/94) y estrés 20.2% (19/94), todo lo mencionado mayor en el sexo femenino (enfermeros y técnicos en enfermería) y mayor en el sexo masculino (médicos); en el grupo de otros profesionales: el personal de obstetricia, tecnólogo médico, técnico en laboratorio presentaron algún grado de ansiedad, depresión y estrés; el biólogo sólo presentó ansiedad a diferencia del técnico en radiología que no presentó ansiedad, depresión ni estrés, todo lo mencionado mayor en el sexo masculino. Conclusiones: El equipo asistencial de primera línea, según grupo ocupacional en tiempos de pandemia presentó altas tasas y diferentes niveles de ansiedad, depresión y estrés, primordialmente, en el personal de enfermería, técnico en enfermería y médico. Con mayor repercusión en el sexo femenino (enfermeros y técnicos en enfermería) y en el sexo masculino (médicos), entre los 25 a 50 años.
Factores de riesgo asociados a fractura de cadera en adultos mayores tratados en el Hospital Regional de Ica 2019
Authors:   , Chumbes Rojas Cristhian Noel
Published: August 2023

Objetivo: Determinar los factores de riesgo asociados a fractura de cadera en adultos mayores tratados en el Hospital Regional de Ica 2019. Metodología. Estudio de tipo observacional, transversal, retrospectiva y analítica de nivel relacional, desarrolla en 93 pacientes adultos mayores que presentaron fractura de cadera (casos) comparados con 93 pacientes adultos mayores que no presentaron fractura de cadera (Controles), la información se recolectó con una ficha de datos, cuyos datos se procesaron en el programa estadístico SPSSv24. Resultados. El 57% de los pacientes tenía edades de 61 a 79 años con una media de 77,25 años (IC95= 75,92-78,58), el 52,2% son de sexo femenino, y la osteoporosis estuvo presente en el 48,9%, mientras que el 42,5% tienen sobrepeso, 12,9% obesidad, no se presentaron casos de bajo peso. Los factores asociados fueron la edad de 80 años a más con valor de p= 0,018, OR= 2,033 (IC95= 1,13-3,67) respecto a los de edades de 61 a 79 años, el sexo femenino con valor de p= 0,002 con OR= 2,5 (IC95= 1,39-4,53), la presencia de osteoporosis con valor de p= 0,000, OR= 4 (IC95= 2,18-7,37) y los que presentan sobrepeso u obesidad con valor de p= 0,017. Conclusiones: Los factores de riesgo para fractura de cadera fueron: La edad de 80 a más años, el sexo femenino, la presencia de osteoporosis y el estado nutricional sobrepeso y obesidad.
Öğretim Materyalinin Üniversite Öğrencilerinin Motivasyon Düzeyleri Üzerine Etkisinin İncelenmesi
Authors: AKIN Sinan , ÇAKTO Piyami
Published: August 2023

Bu çalışmanın amacı üniversite öğrencilerinin derslerde kullandıkları ders materyallerinin motivasyon düzeyleri üzerine etkilerini

araştırmaktır. Araştırma deseni olarak nicel yaklaşımın tarama modellerinden ilişkisel tarama kapsamındaki karşılaştırma türü ilişki modeli

kullanılmıştır. Çalışmanın evrenini üniversite eğitimine devam eden öğrenciler oluşturmaktadır. Örneklem grubunu ise uygulama ve

teorik yapıda eğitim yöntemlerinin uygulandığı bölümlerde öğrenimlerine devam eden öğrenciler oluşturmaktadır. Örnekleme grupları

uygun örnekleme yöntemi ile belirlenmiş olup çalışmaya 288 erkek, 219 kadın olmak üzere toplamda 507 kişi katılmıştır. Ölçme aracı

olarak Keller’ın geliştirdiği, Dinçer ve Doğanay’ın uyarladığı Öğretim Materyali Motivasyon Ölçeği (ÖMMÖ) kullanılmıştır. Elde edilen

verilere Kolmogorov-Smirnov normallik testi uygulanmış olup elde edilen sonuçlar normal dağılım göstermemesine rağmen çarpıklık

(Skewness) ve basıklık (Kurtosis) değerleri incelendiğinde -3 ila +3 arasında olmasından dolayı verilerin normal dağılıma sahip olduğu

kabul edilmiştir. Bu sonuçlar ışığında elde edilen verilere bağımsız örneklem testi (T-testi) ve tek yönlü varyans analizi (One-Way

ANOVA) uygulanmıştır. Veri analizi sonuçlarına göre verilerin homojenlik varsayımı sağlama durumuna bağlı olarak Welch değerleri

dikkate alınmış ve ikinci seviye testi olarak Post Hoc testlerinden Games-Howell testi uygulanmıştır. Bulgular p
IMPLEMENTASI PEMBERIAN SANKSI TERHADAP TINDAK PIDANA PEMALSUAN DATA DITINJAU MENURUT UNDANG-UNDANG NO. 11 TAHUN 2008 TENTANG INFORMASI TRANSAKSI ELEKTRONIK
Authors: Sri Novita Maya
Published: August 2023

Munculnya masyarakat informasi yang dianggap sebagai salah satu program penting masyarakat dunia pada milenium ketiga ditandai dengan semakin maraknya penggunaan internet dalam berbagai aktivitas kehidupan manusia. Kehadiran fasilitas dan utilitas dalam membantu kebutuhan manusia telah berdampak dengan adanya kecanggihan teknologi informasi. Terciptanya jaringan komputer yang bersifat global pun karena adanya kombinasi antara teknologi komputer dengan jaringan telekomunikasi. Tujuan dari penelitian ini adalah untuk mencegah adanya pemalsuan data dengan mencari jalan keluar dari pengenaan sanksi dalam undang-undang ITE, serta dampak terhadap masyarakat sehubungan dengan penipuan data. Kajian ini merupakan kajian hukum dengan pendekatan perundang-undangan terhadap UU No. 11 Tahun 2008 di ITE. Hasil penelitian menunjukkan bahwa fenomena yang harus diwaspadai terhadap kejahatan pemalsuan data di Internet agak berbeda dengan jenis kejahatan pada umumnya. Kejahatan mengenai pemalsuan data di Internet dapat dilakukan tanpa memandang batas negara dan tidak memerlukan interaksi langsung antara pelaku dan korban kejahatan tersebut, sehingga perlu dilakukan upaya penanggulangannya dengan cara: (a) Keamanan sistem, dimana tujuan sebenarnya dari sistem yang aman adalah untuk mencegah bagian-bagian dari sistem dikompromikan sebagai akibat dari penyusupan oleh pengguna yang tidak diinginkan. (b) Penanggulangan global, yang merupakan langkah penting yang harus diambil setiap negara untuk mengalahkan penipuan data internet. (c) Kebutuhan dukungan organisasi khusus, baik pemerintah maupun LSM (lembaga swadaya masyarakat), diperlukan untuk memerangi kejahatan internet
ANALISIS YURIDIS PERKAWINAN BEDA AGAMA DITINJAU DARI HUKUM POSITIF DAN HUKUM AGAMA DI INDONESIA
Authors: Marsel Adu Frits
Published: August 2023

Penelitian yang berjudul  “Analisis Yuridis Perkawinan Beda Agama Ditinjau dari Perspektif Hukum Positif dan Hukum Agama di Indonesia” memiliki tujuan menjelaskan perspektif hukum terhadap fenomena perkawinan beda agama menurut aturan hukum positif dan hukum gereja, sehingga menghindari terjadinya kesalahpahaman akibat penafsiran hukum yang keliru. Selain itu, juga menjelaskan akibat hukum dari konsekwensi pelaksanaan perkawinan beda agama di Indonesia, sehingga Warga Negara Indonesia lebih taat hukum dalam hal penerapan Pasal Undang-Undang Perkawinan tentang hukum menikah dengan perbedaan agama. Metode penelitian yang digunakan adalah metode penelitian normative yang mengkaji hukum tertulis dari berbagai aspek. Meliputi aspek teori, sejarah, filosofi, perbandingan, struktur dan komposisi, lingkup dan materi, konsistensi, penjelasan umum dan pasal demi pasal, formalitas dan kekuatan mengikat suatu Undang-Undang, serta bahasa hukum yang digunakan. Hasil penelitian didapat bahwa tidak diakuinya nikah beda agama oleh Mahkamah Konstitusi merupakan salah satu ketentuan agama dan itu mencerminkan budaya Indonesia. Melalui putusan Mahkamah Konstitusi yang menolak perkawinan beda agama merupakan prinsip ketuhanan yang diamanatkan dalam Undang-Undang Dasar 1945 merupakan perwujudan dari pengakuan keagamaan. Untuk itu, segala tindakan dan perbuatan yang dilakukan oleh warga negara, termasuk yang menyangkut urusan perkawinan, harus taat dan tunduk serta tidak bertentangan atau melanggar peraturan Perundang- undangan. Akibat hukum perkawinan beda agama yang dilangsungkan di luar Indonesia dikembalikan kepada ketentuan agama masig masing. Anak yang lahir dari pasangan beda agama yang dilaksanakan di luar Indonesia namun perkawinan tersebut tidak dilarang dari agama kedua orang tuanya maka anak tersebut sah namun jika perkawinan tersebut dilarang maka anak tersebut anak luar kawin.
Outgroup attitudes, personality and support for secessionist movements: IWAH and collective narcissism predict support for Scottish independence
Authors: Colledge David , Ingram Joanne
Published: August 2023

Attitudes toward secession are studied across disciplines yet remain under-researched in the field of personality psychology. The present study (N = 430) examined xenophobia, identification with all humanity (IWAH) and 4 personality traits (universalism-tolerance, openness, right-wing authoritarianism, collective narcissism) in relation to attitudes toward Scottish independence. IWAH was a predictor of support for independence, while xenophobia and right-wing authoritarianism were predictors of less favourable attitudes to independence. These findings complemented previous research linking support for secessionist movements with non-nativist thinking and personality traits such as agreeableness and extraversion. Collective narcissism was the strongest predictor of support for Scottish independence, hinting at a narcissistic distortion in secessionist thinking that invites further research.
Sustainability in Tarragona: an analysis of the major companies and key sectors
Authors: Sanchez-Rebull Maria-Victoria , Ferreira Valeria , Fabregat Laura , Barbera Gloria
Published: August 2023

Sustainability and in particular, environmental concerns have become increasingly prevalent in recent years, largely due to the visible effects of climate change. This global awareness has prompted a search for alternatives that allow us to move towards a more sustainable economy, influencing political and economic decision-making in all sectors. The United Nations published the 2030 Agenda in 2015, outlining 17 Sustainable Development Goals (SDGs) to address global sustainability challenges. At a local level, Catalonia has also developed its own strategies focused on sustainable economic transformation aligned with the SDGs and the European Green Deal, including for example, strategies related to the bioeconomy, energy efficiency and circular economy. The aim of this study is to examine the current sustainability practices of major companies in Tarragona province, identifying the actions they take and certifications they have in the area of sustainability. This work contributes to a better understanding of the current situation regarding business and economic sustainability in the province of Tarragona, by identifying opportunities for investment and growth in areas related to economic and sustainable development.
The impact of information technologies in increasing the efficiency of the operational management of electrical networks (case study based on “Red-Nord” JS Company)
Authors: Suslenco Alina , Corbu Viorel , Cozniuc Octavian
Published: August 2023

The present paper represents a methodological foray into the elucidation of the human factor contribution in the efficiency of the operative management of electrical networks. The study is pursuing the role of information technologies in the efficiency of the management of electrical networks on the example of the “Red-Nord” JS company. In order to achieve the general objective of the research, we have analyzed the main information technologies that can be applied in the operative management of the energy enterprise. At the same time, the ANRE (the National Agency for Energy Regulation of the Republic of Moldova) regulations regarding the efficiency of the operative management of electrical networks were reviewed, with the elucidation of the role of dispatchers in the operative management of electrical networks. As a result, the main activity indicators of the “Red-Nord” JS company were analyzed, along with the operational management indicators of the electricity networks in the period of 2019-2021. At the same time, conclusions and recommendations were drawn regarding the efficiency of the operative management of electrical networks through the lens of the human factor development and the introduction of information technologies. The research methods used to elaborate this study are: analysis and synthesis, induction, deduction, empirical research, comparative analysis, which helped us to identify the contribution of the human factor in the operative management of electrical networks. In conclusion, we can note that in the last 5 years, “Red-Nord” JS company has implemented modern software in order to make the operational management of electric networks more efficient, such as: the information system of planned records, the implementation of the SCADA system, the reorganization of the dispatching system. However, we consider it necessary to make the following optimizations: making the call reception system more efficient, in order to introduce new functions that would allow reducing the response time from of company to the final consumers. Consequently, the improvement of the SCADA/OMS software would allow the efficiency of the company’s activity and increase the organizational performance.
Educational policy in the context of globalization and international cooperation
Authors: Blagorazumnaia Olga , Trifonova Larisa
Published: August 2023

Education policy has always been an important component of a country's development agenda, but in the context of globalization and international cooperation, it has taken on even greater significance. With the rise of global interconnectedness, education has become a key factor in a country's ability to compete and succeed in the global economy. At the same time, international cooperation has become increasingly important as countries seek to share best practices, collaborate on common challenges, and promote global values such as democracy and human rights. This article will examine the educational policies of various countries (emphasis on the European Union and the Republic of Moldova) in the context of globalization and international cooperation. The article examines the impact of globalization on educational policy, including the emergence of global educational programs and the integration of technology into education. In addition, the article highlights the importance of international cooperation in the development of education policy, especially in the exchange of best practices and resources between countries.
Métodos para reduzir incertezas na elaboração do orçamento de caixa
Authors:   Universidade do Estado de Santa Catarina, Schmeider Camila
Published: August 2023

Atualmente, as empresas convivem em um cenário onde a competitividade é um fator limitante à sobrevivência. Muitos empresários não conseguem administrar de forma eficaz seus empreendimentos, por desconhecerem as técnicas e ferramentas de gestão, principalmente no que diz respeito aos aspectos financeiros. O orçamento do fluxo de caixa é um modelo de previsões capaz de atender as necessidades da gestão financeira, visto que a administração do caixa influencia diretamente na capacidade de pagamento, liquidez e nos resultados das empresas. O objetivo do estudo constitui em abordar a relevância do fluxo de caixa, como uma ferramenta de auxilio nas tomadas de decisões e de melhoria dos recursos financeiros das empresas e apresentar alguns métodos para mitigar as incertezas nas previsões do orçamento. A metodologia utilizada neste estudo caracterizou-se como descritiva, por meio de uma pesquisa bibliográfica, com abordagem qualitativa. Os resultados do levantamento bibliográfico apontaram três principais métodos utilizados para redução da incerteza na elaboração do orçamento de fluxo de caixa: análise de sensibilidade, análise de cenários e método de Monte Carlo. O método de Monte Carlo aparece em diversos estudos como o mais eficaz na mitigação dos riscos de previsão, pois através dele pode-se analisar probabilisticamente diversos cenários possíveis.
Análise das metodologias e técnicas de pesquisa sobre os ativos intangíveis nos eventos da área contábil no Brasil
Authors:   Universidade Estadual da Paraíba, Silva Carlos Magno Costa da , Luz Janayna Rodrigues de Morais ,   Universidade Estadual da Paraíba, Carvalho José Ribamar Marques de ,   Universidade Federal de Campina Grande, Melo Lúcia Silva Albuquerque de ,   Universidade Federal de Campina Grande, Oliveira Kallyse Priscila Soares de ,   Universidade Estadual da Paraíba
Published: August 2023

O presente estudo objetiva mapear a produção científica dos eventos ANPCONT, Congresso USP-CC, ENANPAD e o CBC, acerca da temática dos ativos intangíveis, no decorrer de todas as edições realizadas dos eventos pesquisados, no intuito de delinear as características metodológicas dos artigos e analisar como se encontram distribuídos os trabalhos, conforme os anos, os eventos com relação com o desenvolvimento do tema. A pesquisa classifica-se quanto aos objetivos, em descritiva, com delineamento e coleta de dados bibliográfica, quanto à natureza e a técnica de análise de dados classifica-se como quanti-qualitativa. Os achados encontrados evidenciam um total de 16.607 artigos, sendo destes 133 trabalhos que tratam do tema. O Congresso Brasileiro de Custos foi o que apresentou maior volume de artigos, porém foi o ANPCONT que apresentou maior percentual dos trabalhos sobre o tema quando se compara os números de artigos relacionados por congresso. Os anos mais produtivos da temática foram os de 2004, 2005 e 2007 e coincidem com a divulgação de importantes normas para o tema, tanto a nível nacional, como internacional. O decréscimo das publicações desde 2010 pode refletir a relação do tema com convergência das normas brasileiras com as internacionais de contabilidade. Metodologicamente, foram altos os índices de trabalhos que não expuseram claramente suas metodologias, porém dentre as mais evidentes destaca-se a pesquisa descritiva, bibliográfica, documental indireta e qualitativa.
Nudge Concept and its Controversy - The Behavioural Economics Applications
Authors: Masyhuri Muhammad
Published: August 2023

Over the decades, the nudge idea of behavioural economics (BE), disseminated by Thaler & Sunstein (2008) in their well-known book, has generated controversial views among many academics and scientists around the world. As an application area of behavioural economics (BE), nudge theory and the nudge concept has found many supporters, but at the same time has generated controversial views among many academics and scholars around the world, especially with regard to its broad definition, decision-making architectures, and libertarian paternalism concepts. Interestingly, this concept has attracted a lot of attention from key government officials, especially in the UK and the US, to change the behaviour of the population to a significant extent. The aim of this study is to discuss the nudge concept and its application to current situations and also to shed light on the critical views of this concept. It was found that this concept, although it has many critics, is considered a useful tool to change the behaviour of people or customers without using coercive measures to achieve the desired result.
Emergency Remote Teaching
Authors: Moore Stephanie , Hodges Charles
Published: August 2023

Emergency Remote Teaching (ERT) is “a temporary shift of instructional delivery to an alternate delivery mode due to crisis circumstances” (Hodges et al., 2020, para. 13). In contrast to online learning, this term describes instruction that is entirely remote and is not as robust as intentionally planned and well-designed online learning solutions. While ERT relies solely on technology-mediated learning and can include online learning, it is not limited to online learning solutions. For example, it may involve the use of radio, print, television, telephone, mobile devices, and other mediating technologies that can be delivered remotely. ERT is also different from education in emergencies, which often involves longer-term solutions to address emergency or crisis situations such as displaced refugees, although at times the two may be difficult to distinguish. Hodges et al. (2021) emphasize three characteristics of ERT – temporal in nature, immediacy of an emergency, and the remote nature of instruction – all of which are essential in distinguishing ERT from other terms it may be conflated with, such as online learning or education in emergencies. The purpose of this chapter is to position ERT as a unique term requiring a clear definition of the construct in relation to other prior or emergent adjacent constructs such as education in emergencies and pandemic pedagogy.
Open Educational Practices
Authors: Cronin Catherine , Havemann Leo , Karunanayaka Shironica , McAvinia Claire
Published: August 2023

Open educational practices (OEP) is an umbrella term that includes the creation, use, and reuse of open educational resources (OER); pedagogical practices encouraging peer learning, collaborative knowledge creation, sharing, and empowerment of learners; and systemic and structural initiatives to support and embed openness. The underlying values of OEP match those of open education more broadly, i.e. enabling educational access, ensuring inclusivity, and furthering equity. Examples of OEP include using OER, renewable/non-disposable assignments (where students publish work openly), collaborative annotation, Wikipedia editing, open courses, and engaging in open learning/teaching communities, among many others. Some people use the terms 'OEP' and 'open pedagogy' interchangeably, while others consider OEP to be a broader concept, inclusive of open pedagogy, as the latter focuses primarily on teaching practices (see Open Pedagogy). OEP can be enacted at the level of individual artifacts, modules or programs (via OER, open pedagogy, open textbooks, open learning design) as well as systemically across institutional structures (via open education policies, open publishing practices, reward/recognition structures). Recent OEP research focuses on the importance of critical and social justice approaches, reflecting wider trends in digital and higher education. Such approaches acknowledge the importance of context and power relations and encourage diverse, inclusive, and equitable approaches to openness.
Transitional Challenges And Factors Affecting English-Speaking Learners In Learning The Filipino Language
Authors: Roselyn B. Delos Reyes  , Adzmina L. Tongkoh  , Jason V. Chavez
Published: August 2023

Learning a new language can present numerous difficulties, especially for individuals who are native English speakers and are embarking on the journey of acquiring the Filipino language. This study aimed to determine the transitional challenges faced by English-speaking learners during the process of acquiring proficiency in Filipino, as well as identify the factors that affect their language-learning journey. By understanding these challenges and factors, educators and language instructors can design effective strategies and interventions to facilitate a smoother transition for English-speaking learners into learning the Filipino language. This study used qualitative design as a research method, data were collected from 8 participants through interviews. Exploratory research was carried out to extract narratives and experiences that are relevant to English-speaking learners in learning the Filipino language. The results showed that English-speaking learners often struggle with understanding and speaking the language, particularly with pronunciation, grammar structures, and vocabulary. Additionally, learners may lose interest in the language, making language acquisition more difficult. The factors that facilitate the language transition process were interest and exposure to the target language. The findings of this research will contribute to the existing literature on second language acquisition, specifically focusing on the challenges and factors affecting English-speaking learners in learning the Filipino language. The results will provide valuable insights for language educators and curriculum developers to develop effective teaching methodologies, language materials, and support systems to facilitate a more successful transition for English-speaking learners.
Real-Life Valuation And Re-Configuring Instructional Approach Of Learning Mathematics Among College Non-Math-Oriented Students
Authors: Lorena G. Tan
Published: August 2023

Incorporating a diverse range of instructional strategies is essential to address the multifaceted nature of students' attitudes and motivations towards mathematics. Students' positive outlook and recognition of mathematics' practical utility in real-world scenarios are reflected in their ability to see the relevance of the subject to their future careers, which in turn reflects positively on their perception of mathematics. The purpose of this study was to explore the perceptions of students on the value of mathematics in their life and identify the components of mathematics learning that represents this perceived value. The non-mathematic-oriented college students (n=20) were purposively sampled. The one-on-one interview was conducted to extract the personal experiences of students and describe how they value mathematics. The findings indicated that the perceived value of mathematics involves its general use, personal use, and applications to human-essential processes or resources. Perceived value governs the practical relevance of mathematics in everyday life and signifies an opportunity to leverage this awareness for improved learning experiences. Educators should thus focus on nurturing this subjective valuing, tailoring instruction to align with students' individual preferences and highlighting how mathematical concepts align with their personal and career aspirations. This study underscored the need for a multidimensional approach to mathematics education – one that capitalizes on perceived value, addresses attitudes and difficulty perceptions, fosters intrinsic motivation, and promotes personalized and engaging learning experiences.
Content Analysis On Consumer Complaints On Customer Service Among Agricultural Businesses
Authors: Christine Marie B. Fernandez
Published: August 2023

This research study employs the methodological approach of content analysis to examine consumer complaints related to service establishments involved in the sale of agricultural products. The primary objective of this study is to extract valuable insights from consumer feedback, identifying prominent concerns and issues. This analysis aims to reveal recurring patterns and pinpoint areas necessitating improvement within the realm of agricultural product retail. To achieve this objective, an extensive dataset of consumer complaints will be amassed from various sources, encompassing online platforms, consumer forums, and social media channels. Additionally, personal interviews were conducted with twenty-four (24) mothers to gather their perspectives on customer service within the agricultural business sector. The data gathered will then undergo a rigorous content analysis procedure. This involves methodically categorizing and subjecting the complaints to thematic analysis. Through the utilization of this methodology, the study seeks to unearth meaningful discoveries that can contribute to enriching the overall consumer experience. Moreover, the findings are intended to offer valuable recommendations for service establishments and stakeholders operating within the agricultural product retail industry.
Factors Influencing Online Shopping Intentions In The Post-Pandemic Era: A Retrospective Study Among Lebanese
Authors: Allam Mawlawi  , Abir El Fawal  , Ghada Ibrahim  , Muhieddine Ramadan  , Hala Baydoun  , Mazen Massoud  , Najib Bou Zakhem  , Mohamad Baker Hamieh  , Diala Yassine
Published: August 2023

The COVID-19 pandemic has accelerated the transition to a more digitized world and brought about significant changes in online shopping habits that could have long-term implications. With governments implementing restrictions and consumers concerned about potential health risks associated with in-store buying, there has been a notable surge in online shopping. However, since late 2022, governments have started easing regulations, and consumers are gradually returning to brick-and-mortar establishments. The primary objective of this study is to investigate the factors influencing internet shopping following the pandemic. A retrospective quantitative study was conducted over two periods, focusing on the same sample of consumers in Lebanon and Iraq. The findings reveal that previous online purchasing experiences, attitudes toward online shopping, and perceived usefulness all play crucial roles in shaping online shopping intentions in the post-COVID-19 era.
O DIREITO À APRENDIZAGEM CIENTÍFICA NA ESCOLA: OS MÉTODOS DE ENSINO-APRENDIZA- GEM E A FORMAÇÃO DOCENTE EM CIÊNCIAS
Authors: Silva Manoel Marley Caldas da
Published: August 2023

A aprendizagem escolar constitui-se como condição necessária ao desen-volvimento de uma série de potencialidades sociais e cognitivas entre os

alunos, a fim de possibilitar a manifestação dos conhecimentos em suasrealidades sociais. O componente curricular de Ciências, presente nos anos

iniciais e finais do Ensino Fundamental, e que posteriormente é denomi-nado de biologia no Ensino Médio, evolui sequencialmente ao longo da

escala de conteúdos ministrados pelo professor, apresentando diferentes

objetivos e finalidades em cada etapa de ensino. A presença desta discipli-na no currículo escolar, apresenta finalidades obrigatórias e necessárias

ao exercício cidadão, conforme orienta a legislação educacional. Todavia,a introdução da aprendizagem científica no âmbito escolar torna-se umarealidade cada vez mais distante dos estudantes, seja pela precariedadena aplicação de metodologias ativas em sala de aula, que surgem aliado à

desvalorização da formação de professores de ciências. Neste artigo, utili-zou- o método investigativo como proposta de reorientação na pesquisa

educacional em ciências, tendo a Psicologia sócio-histórica como aborda-gem teórico-metodológica, mediante as reais dificuldades e possibilidades

na efetivação da alfabetização e democratização do pensamento científico

no espaço escolar. Metodologicamente, o trabalho é embasado na moda-lidade de pesquisa bibliográfica, e visa identificar os impactos da formação

e suas implicações na efetivação da Aprendizagem Significativa. Os resul-tados apontam para o constante fortalecimento na formação continuada

de professores de ciências, e ainda, para a difusão do presente método, re-conhecido pedagogicamente, e caracterizado como uma alternativa eficaz,

simples e aproximativa na relação educador-educando.
O PERCURSO DAS COTAS ÉTNICO-RACIAIS NA UERN: EXPERIÊNCIAS DE UMA POLÍTICA PÚBLICA EM CONSTRUÇÃO
Authors: Sousa Francisco Cavalcante de , Brito Lauro Gurgel de
Published: August 2023

O debate sobre ações afirmativas não é de hoje. Nas últimas duas déca-das cresceu significativamente o número de pesquisas na literatura cien-tífica sobre o tema no Brasil, especialmente sobre cotas étnico-raciais.

Este artigo discute o percurso histórico-institucional pelo qual passou aUniversidade do Estado do Rio Grande do Norte (UERN), Brasil, na gestãodo sistema de cotas étnico-raciais, bem como apresenta casos e modelosnormativos de regulação dos processos de heteroidentificação de outrasuniversidades brasileiras no tema. Utiliza de pesquisa de natureza básica,

método hipotético-dedutivo, com abordagem qualitativa e procedimen-tos bibliográfico, documental e estudo de caso. Considera que o processo

regulatório da matéria de ações afirmativas na instituição não é linear,no sentido de que a instituição passou por profundas mudanças políticas

e administrativas que culminaram no amadurecimento das políticas pú-blicas e se consubstanciam em novos modelos de atuação positiva para

pretos, pardos e indígenas no Ensino Superior.
Serangan Cyber dan Kesiapan Keamanan Cyber Terhadap Bank Indonesia
Authors: Dermawan Irwan , Baidawi Asmat , Iksan  , Mellyana Dewi Selly
Published: August 2023

Dengan perkembangan teknologi informasi, para penjahat menggunakan berbagai ruang cyber untuk meningkatkan kejahatan cyber. Risiko dan serangan cyber telah berkembang menjadi area utama yang menjadi perhatian. Karena telah terjadi peningkatan yang sangat besar dalam serangan cyber, serangan-serangan tersebut menyebabkan serangkaian kerusakan pada proses perbankan yang kritis dan menyebabkan kerugian finansial yang sangat besar pada sistem. Untuk memoderasi kejahatan cyber dan ancaman cyber, industri keuangan berupaya menerapkan kecerdasan buatan dan keamanan siber lainnya untuk meningkatkan pengalaman pelanggan dan efisiensi proses perbankan. Dengan demikian, penelitian saat ini datang untuk menilai dan menguji pengalaman perbankan Indonesia dengan serangan cyber dengan mengungkap reaksi sistem keamanan cyber terhadap serangan cyber dan apakah serangan cyber mempromosikan intersistem bank dan memotivasi mereka untuk meningkatkan tindakan pencegahan mereka untuk menyelamatkan basis data dan server bank dari pelanggaran. Penelitian ini menggunakan kuesioner sebagai alat utama untuk mengumpulkan data responden tentang bagaimana mereka mengalami serangan cyber setidaknya dua tahun yang lalu. Temuan yang signifikan adalah bahwa bank-bank Indonesisa mempertahankan tingkat keamanan tertentu terlepas dari apakah ada serangan hebat atau tidak. Namun, beberapa responden masih berhati-hati dalam menggunakan layanan perbankan online karena rendahnya keamanan akses publik ke layanan internet di Indonesia.
Systematic Literature Review: Pengaplikasian Metode VIKOR dalam Decision Support System
Authors: Iswavigra Dwi Utari , Endriani Zen Lova
Published: August 2023

VIKOR adalah metode untuk mengatasi masalah dalam proses pengambilan keputusan multi-kriteria dalam sistem yang rumit/kompleks. Penelitian ini dilakukan dengan mencari dan mengumpulkan literatur yang relevan untuk mengkategorikan, menganalisis, dan mendiskusikan ilmu dan cakupan pembelajaran yang menggunakan metode VIKOR untuk aplikasi di berbagai bidang baik dibidang kesehatan, manufaktur, dll.. Penelitian yang dilakukan memiliki tujuan utama yaitu untuk menyajikan literature review dari salah satu metode pada Decision Support System (DSS) yaitu VlseKriterijuska Optimizacija I Komoromisno Resenje (VIKOR). VIKOR biasanya digunakan untuk mengevaluasi dan membandingkan keberlanjutan berbagai rencana energi atau teknologi energi dengan tujuan untuk memberikan dukungan keputusan dan memilih opsi berkelanjutan yang tepat dan signifikan. Literature Review dilakukan dengan mencari paper/jurnal di beberapa website terpercaya seperti Google Scholar, Crossref, dll. Penelitian ini meninjau total 10 paper/jurnal berbasis nasional dan internasional serta terakreditasi yang diambil mulai dari tahun terbit 2018 sampai 2023.  Dari 10 paper/jurnal yang dibahas, diantaranya terkait dengan riset ilmiah dan pengambilan keputusan. Hasil dari penelitian ini menunjukkan bahwa teknik VIKOR dianggap efektif dan efisien dalam proses pengambilan keputusan dari berbagai aspek. Hasil review dari 10 literatur yang digunakan mengungkapkan bahwa sekitar 35 dari studi yang dipublikasikan yang melibatkan VIKOR terkait dengan penggunaan strategisnya dalam keputusan dan aplikasi manufaktur. Metode VIKOR juga dapat terintegrasi dengan metode lain seperti fuzzy. Gabungan 2 metode ini lebih banyak digunakan daripada metode VIKOR tradisional biasa. Selain itu, hasil review menunjukkan bahwa VIKOR cukup fleksibel untuk terus ditingkatkan dengan mengintegrasikannya dengan metode pengambilan keputusan multi-kriteria yang baru. Tinjauan pustaka ini dapat menjadi pedoman bagi para peneliti dan praktisi dalam menerapkan VIKOR di berbagai bidang.
Review: Polyphenols and Sensory Traits in Reverse Osmosis NoLo Wines
Authors: Török Domonkos Frigyes
Published: August 2023

In the rapidly evolving realm of NoLo (no- or low-alcohol) wines, maintaining sensory qualities during alcohol reduction remains paramount. This study examines how reverse osmosis affects the flavour and compounds in wine. Additionally, the evaluation of consumer perceptions and preferences regarding wines produced utilising this methodology is carried out. Alcohol decreases with reverse osmosis, but the wine's polyphenolic structure also changes. This particular shift markedly influences the flavour, aroma, and texture of the wine. Through surveys and blind tastings, it emerged that some consumers favoured the nuanced profile of wines treated with reverse osmosis. However, many were discerning of the subtle distinctions in flavour and aroma when juxtaposed with traditional wines. Wine production needs to balance dealcoholization, polyphenolic integrity, and consumer preferences.
სასამართლო ცვლილებების მართვა მედიაციის მეშვეობით – (ნაწილი 1)
Authors: ზალარი ალეშ , ჩიტაშვილი (მთარგმნელი) ნათია , უზნაძე (მთარგმნელი) ნანა
Published: August 2023

ნაშრომი წარმოადგენს ალეშ ზალარის სტატიის თარგმანს გამოცემიდან: Zalar, Ales (2004), Managing Judicial Change through Mediation — Part 1, Case Study of Court-Annexed Mediation, ADR Bulletin: Vol. 6: No. 8, Article 3.  თარგმანი შესრულებულია ნათია ჩიტაშვილის  (სამართლის დოქტორი, ივანე ჯავახიშვილის სახელობის თბილისის სახელმწიფო უნივერსიტეტის იურიდიული ფაკულტეტის ასოცირებული პროფესორი, თანამედროვე კერძო სამართლის ინსტიტუტის წევრი, საქართველოს მედიატორთა ასოციაციის აღმასრულებელი საბჭოს წევრი, მედიატორი, კოლექტიური შრომითი დავის მედიატორი, მედიატორთა ტრენერ-შემფასებელი, დავის ალტერნატიული გადაწყვეტის ეროვნული ცენტრის აღმასრულებელი დირექტორი) და ნანა უზნაძის (სსიპ საქართველოს მედიატორთა ასოციაციის მედიატორთა ერთიანი რეესტრის წევრობის სერტიფიცირებული კანდიდატი, სტაჟიორი, ივანე ჯავახიშვილის სახელობის თბილისის სახელმწიფო უნივერსიტეტის დავის ალტერნატიული გადაწყვეტის ეროვნული ცენტრის სტაჟიორი) მიერ.