bluuebunny/crossref_metadata_2025 huggingface dataset:
Legal Factors and Psychological Stress of Health Professionals in the Forensic Area: A Systematic Review Protocol
Authors: Silva João Paulo Nogueira da , Furtado Monalisa Pereira , Magalhães Celina Maria Colino , Pedroso Janari da Silva
Published: July 2021

Background: The illness of mental health workers in the forensic area has multifactorial causes, but among the main ones is the stress resulting from legal factors at work, such as workload; bylaws; wage; promotion; resignation; assignments; safety rules; legislation for the promotion, prevention and protection of health in the workplace; regulation of risky activities, as they significantly vary the health-disease process of health personnel by directly interfering with their work mode and rhythm. Evidence shows that it is the population group more prone to stress, physical and mental exhaustion, and suicide, unlike the rest of the population. It is noteworthy the fact that 90% of the world population suffers from stress, according to the World Health Organization. Given the growth of primary research on the subject and its importance in the various health outcomes, it is necessary to start processes of compilation and synthesis of this evidence to facilitate understanding of the importance of legal factors as stressors to the work routine of health professionals in the forensic area. Methods: The studies included will be original qualitative and quantitative research articles. This systematic review protocol will be conducted in accordance with the Cochrane Manual and will follow PRISMA-P guidelines. Searches will take place from August 2021 to October 2021 and will be performed from the following electronic databases: APA PsycNet, Web of Science, Scopus, PubMed, Oxford Journals and ScienceDirect. Two reviewers will obtain eligible articles, published from 1990 to 2020, to assess the quality of each study and extract data. A narrative and qualitative synthesis will be used to analyze the primary results, and choose the articles relevant to the research objective. Discussion: The results of this review will contribute to a better understanding that stress in the workplace is not restricted to clinical and organizational factors, but also occurs as a result of legal factors. This expanded understanding of the causes of work stress can better support discussions on the reformulation of legislation related to prevention, promotion and recovery of workers' health effectively. Ethics and dissemination: Ethics committee approval is not required for a systematic review protocol. The results will be published in a peer-reviewed health or social science journal. Systematic Review Registration: PROSPERO CRD42021225442
Comparison of surrogate parameters of prognosis (BMI, FEV1 and need of intravenous antibiotic therapy) between CF-patients with and without P. aeruginosa in Frankfurt and Moscow from 1990 to 2015
Authors:   , Varescon Jean-Pascal Marie Dieudonné
Published: July 2021

Background Previous studies have demonstrated that CF (Cystic Fibrosis) prognosis is dependent of three major parameters: FEV1 (Forced Expiratory Pressure in one second), BMI (Body Mass Index) and need of intravenous antibiotic therapy. The CF centres of Frankfurt, Germany, and Moscow, Russia, care for cystic fibrosis patients. We decided to investigate and compare both centers from 1990 to 2015. No comparable study has been published so far. Method German patient data was collected from the national cystic fibrosis database “Muko.web”. Missing values were extracted from the Hospital Information System. Russian patient data were taken directly from the medical records in Moscow. In a descriptive statistical analysis with Bias and R Studio the values were compared. Result A total of 428 patients from Moscow (217 male, 211 female; 348 (81,3%) were P. aeruginosa positive) and 159 patients from Frankfurt (92 male, 67 female; 137 (86,2%) with P. aeruginosa positive) were compared with regard to P. aeruginosa positivity, BMI, FEV1 and need of intravenous antibiotic therapy. CF patients in Moscow stratified by age groups had lower BMI than CF patients in Frankfurt (age 16-18: p=0,003; age 19-22: p=0,004; age 23-29: p<0,001; age 30-35: p<0,001; age 36-66: p=0,024). In a matching pairs analysis including 100 patients from Frankfurt and 100 patients from Moscow for the year 2015 FEV1 was significantly lower in Moscow patients (p<0,001). Conclusion BMI, FEV1 and need of intravenous therapy have significant impact on survival and on quality of life of CF patients. A lower BMI and a lower FEV1 result in a worse survival and determine the prognosis. This study showed a significant difference in prognostic parameters between Frankfurt and Moscow in the crosssectional analysis for the year 2015. A further study should evaluate this difference to show whether this difference will be found over a longer period of time.
10-YEAR RISK ESTIMATION OF ATHEROSCLEROTIC CARDIOVASCULAR DISEASE IN HYPERTENSIVE PATIENTS
Authors: Chernatska Olha M. , Sibongumusa Xaba
Published: July 2021

Arterial hypertension is one of the most common causes of atherosclerotic cardiovascular disease, which is still the reason of mortality for a lot of persons. Assessment of 10-year risk of atherosclerotic cardiovascular disease in hypertensive patients is very important for further treatment improvement.
The aim is the absolute 10-year risk assessment of atherosclerotic cardiovascular disease in hypertensive patients for further correction of treatment.
We included 61 patients with stage 1 to 2 arterial hypertension into our study. Most of them are women (70%). The patients were (56.84 ± 8.1) years old. The total cholesterol was (4.32 ± 1.0) mmol/l, high and low density lipoprotein cholesterol – (1.35 ± 0.2) mmol/l and (2.44 ± 0.7) mmol/l, respectively.
Online calculator «ASCVD Risk Estimator Plus» was used. It included the assessment of age, sex, race, systolic and diastolic blood pressure, total cholesterol, high and low density lipoprotein cholesterol, presence of diabetes, smoking status, hypertension treatment, consumption of statins or aspirin. The risk was classified as low (< 5%), borderline (5% to < 7.5%), intermediate (≥ 7.5% to < 20%), or high (≥ 20%). The results were analyzed statistically using Microsoft Excel.
For five persons it was not possible to calculate this risk using the online calculator because of too low values of total cholesterol and low density lipoprotein cholesterol. Low 10-year risk of atherosclerotic cardiovascular disease was confirmed in 30 (53.6%) people, borderline – in 2 (3.6 %), intermediate – in 11 (19.6%), high – in 13 (23.2%).
Low absolute 10-year risk of atherosclerotic cardiovascular disease was determined in more than half (53.6%) of patients, high – in about quarter (23.2%), intermediate – in the fifth part (19.6%) of patients with arterial hypertension. For patients with borderline and intermediate risks, it is reasonable to continue therapy with moderate-intensity statins. For hypertensive patients with high risk, high-intensity statin therapy can be recommended and low-dose aspirin might be considered if bleeding risk is not increased. If the absolute 10-year risk of atherosclerotic cardiovascular disease is low, it is reasonable to assess additionally total cardiovascular risk categories and continue moderate-intensity statin therapy in the case of absence of low-density lipoprotein cholesterol goal levels with the next lipid profile assessment in 8 (± 4) weeks.
INFLUENCE OF THYROID HORMONES AND CORTISOL ON IMMUNE RESPONSE IN CASE OF CHILDREN’S BRONCHOPULMONARY DISEASES
Authors: Smiyan Oleksandr , Loboda Andriy , Havrylenko Anastasiia , Bynda Tatiana , Popov Sergey , Reznychenko Yurii , Vasylieva Olena , Petrashenko Viktoriia , Sichnenko Petro , Smiian Kateryna , Man’ko Yuliia , Shkolna Iryna , Aleksakhina Tatiana , Syadrista Yuliia
Published: July 2021

The problem of acute respiratory tract infections (including acute bronchitis) remains urgent in the whole world independent of human age, especially when disease rates are considered. The World Health Organization reports annually on 1.5 billion cases of acute respiratory diseases. In Ukraine, the disease rate is 3.6 times higher among children than among adults (totally, it is equal to 67,000 cases per 100,000 individuals). The highest rate is observed among under-6-year-old children. In contrast to the average bronchopulmonary disease rate in Europe, the same Ukrainian index remains slightly higher for the last decades. Among children, the acute bronchitis rate is 6.2–25.0% within all bronchopulmonary diseases, reaching 50.0–90.0% if there are recurrences. Our literature review aims to compare different researchers’ perspectives, selecting articles and analyzing data as to how thyroid hormones and cortisol influence immune response in children’s bronchopulmonary diseases. In the literature review, the modern perspective of children’s hormonal state in bronchopulmonary diseases is studied. The hypothalamus-hypophysis-thyroid and hypothalamus-hypophysis-paranephros interaction roles in bronchopulmonary adaptive responses are explained. The thyroid hormone and cortisol importance for organism resistance are regarded. The manifestation, pathogenetic progress mechanisms, diagnosing methods, and treatment of different subclinical hormonal shifts (particularly euthyroid sick syndrome) are researched. The interconnection of hormonal and immunological indicators is covered (whose change is a predictively significant marker – that can foresee the disease progress, its duration and consequences for patients). Therefore, the relevance consists in researching the influence of thyroid hormones and cortisol on immune response by different pathological states of children’s bronchopulmonary diseases.
Saberes ambientais dos alunos dos cursos técnicos de nível médio da Escola Técnica de Saúde da Universidade Federal da Paraíba
Authors: Silva Karine da , Abílio Francisco José Pegado , Lopes Theóffillo da Silva
Published: July 2021

O crescimento industrial desenfreado da globalização e a as diversas ações proporcionadas pelo homem remetem a discussões na educação, em todos os níveis de ensino, sobre a crise ambiental. Diante disso, essa pesquisa buscou investigar os saberes ambientais dos alunos dos cursos técnicos da Escola Técnica de Saúde da UFPB antes e após a aplicação de um curso de extensão. Para isso, foi utilizada uma pesquisa-ação de caráter qualitativo durante a aplicação do curso e houve a aplicação de dois questionários, um ao início e outro ao final do curso. Como resultado, obtivemos o desenvolvimento de uma maior criticidade dos alunos e uma quebra de pensamentos reducionistas acerca das questões ambientais que envolvem suas práxis.
Meio ambiente e a educação ambiental na formação do pedagogo
Authors: Lopes Theóffillo da Silva , Abílio Francisco José Pegado
Published: July 2021

O presente trabalho busca discutir a relação entre educação e meio ambiente, a formação do pedagogo e a importância da educação ambiental nesta formação. Para tanto se faz uma descrição e definição dos aspectos que envolvem essas relações, a exemplo da transdisciplinaridade, da transversalidade, do currículo, e do papel da universidade na construção do pensamento crítico dentro da formação de tais profissionais. Os conceitos de meio ambiente e de educação ambiental, assim como a mediação da educação e o meio ambiente através da interdisciplinaridade são evidenciados e discutidos. Nesse contexto da transversalidade ambiental na educação emerge a necessidade dos saberes ambientais inseridos na formação inicial de professores, ratificando a importância da educação ambiental na formação do pedagogo. Remetendo assim ao papel eminente da universidade na formação do pedagogo, na busca da superação de uma formação tecnicista para o mercado de trabalho, alcançando patamares de formação emancipatória e política, que visa a compreender dentro de uma perspectiva justa e equalitária. Observa-se assim a necessidade de incluir a Educação Ambiental nos cursos superiores de licenciatura, para que ela realmente exerça seu papel de forma transversal nas escolas, a partir da formação da nova geração de educadores que chega às instituições de ensino, reconhecendo a dimensão ambiental no âmbito das formações acadêmicas.
Freezing In with lepton flavored fermions
Authors: D'Ambrosio Giancarlo , Chatterjee Shiuli , Laha Ranjan , Vempati Sudhir Kumar
Published: July 2021

Dark, chiral fermions carrying lepton flavor quantum numbers are natural candidates for freeze-in. Small couplings with the
Standard Model fermions of the order of lepton Yukawas are `automatic' in the limit of Minimal Flavor Violation. In the absence of total lepton number violating interactions, particles with certain representations under the flavor group remain absolutely stable. For masses in the GeV-TeV range, the simplest model with three flavors, leads to signals at future direct detection experiments like DARWIN. Interestingly, freeze-in with a smaller flavor group such as SU(2) is already being
probed by XENON1T.
La justicia tributaria en el impuesto de la renta a las personas naturales en Colombia. Una perspectiva desde el derecho comparado
Authors: Bolaños Bolaños Lucía del Carmen
Published: July 2021

"Realidades como el derecho de acceso o de uso, en la actualidad, están alterando sustancialmente la configuración clásica de los derechos patrimoniales que venían constituyendo el corazón de la imposición personal. La globalización y la digitalización de las relaciones económicas y sociales, por otra parte, han modificado y precipitado en una acelerada crisis las categorías clásicas sobre las que se habían venido construyendo los impuestos directos, como el concepto de residencia o el de contribuyente, y se deslizan en los ordenamientos paráfrasis de difuso perfil como “presencia digital significativa” o “beneficiario efectivo”, de una indudable potencialidad en la configuración del deber de contribuir. Este riguroso y exquisito estudio ha de ofrecer, sin duda, a los profesionales del derecho tributario de lengua española –a un lado y otro del Atlántico–, una hermenéutica extraordinariamente útil para elaborar la normativa –o para enjuiciarla– a la luz de los principios constitucionales de justicia que en todo momento han de presidir la realización del derecho tributario."
Formación pregradual y posgradual en psicología
Authors: Jaramillo Suárez Ángela María , Murcia Zorrilla María del Pilar , Fernando Ossa José , Herrera Marmolejo Alejandra , Solís Hurtado Jesús Marcel , Vásquez Castro Miguel Ángel , Pérez Arizabaleta María del Mar , Castaño Méndez Adriana Marcela , Patiño Torres José Fernando , Corrales Castro Andrés Alexánder
Published: July 2021

"En Colombia como otros países latinoamericanos, se llevan a cabo reformas educativas con el fin de apostarle a una educación de calidad. Así, los programas en psicología actuales cada tanto tiempo someten a evaluación y replanteamiento su currículo, contenidos, métodos, prácticas evaluativas y demás aspectos con el fin de mejorar, redefinir y contextualizar la formación en psicología. Así, el presente libro invita a reflexionar acerca de cómo, por qué y para qué formar psicólogos hoy en Colombia y de qué manera la formación en investigación propicia espacios de reflexión para pensar nuevas miradas y apuestas ante los desafíos sociales de nuestro país. Además, el currículo en cuanto práctica escolar reiterativa, termina produciendo y reproduciendo insospechadamente formas subjetivas acordes con las demandas de una sociedad, produciendo así formas particulares de actuar y de pensar que, entre otros aspectos, son alienantes. La propuesta estribaría, entonces, en identificar dicha situación para trascender un currículo meramente técnico y reproductor de prácticas sociales y apostar por un currículo emancipador, autonomizador de los sujetos y transformador de las prácticas de un grupo social. De ahí que preguntarse y debatir la formación en psicología resulta central tanto para la disciplina como para el contexto."
Efficacy of ANFIS-GOA technique in flood prediction: a case study of Mahanadi river basin in India
Authors: Sahoo Abinash , Samantaray Sandeep , Paul Siddhartha
Published: July 2021

Accurateness in flood prediction is of utmost significance for mitigating catastrophes caused by flood events. Flooding leads to severe civic and financial damage, particularly in large river basins, and mainly affects the downstream regions of a river bed. Artificial Intelligence (AI) models have been effectively utilized as a tool for modelling numerous nonlinear relationships and is suitable to model complex hydrological systems. Therefore, the main purpose of this research is to propose an effective hybrid system by integrating an Adaptive Neuro-Fuzzy Inference System (ANFIS) model with meta-heuristic Grey Wolf Optimization (GWO) and Grasshopper Optimization Algorithm (GOA) for flood prediction in River Mahanadi, India. Robustness of proposed meta-heurestics are assessed by comparing with a conventional ANFIS model focusing on various input combinations considering 50 years of monthly historical flood discharge data. The potential of the AI models is evaluated and compared with observed data in both training and validation sets based on three statistical performance evaluation factors, namely root mean squared error (RMSE), mean squared error (MSE) and Wilmott Index (WI). Results reveal that robust ANFIS-GOA outperforms standalone AI techniques and can make superior flood forecasting for all input scenarios.
Multi-level fuzzy comprehensive evaluation of the influence of reservoir sedimentation based on improved cloud model
Authors: Zhang Mingwang , Shi Kebin
Published: July 2021

The extent of reservoir sedimentation is an important index related to the functional operation of reservoirs. Therefore, it is vital to accurately conduct sedimentary assessment. In this paper, the analytic hierarchy process was used to determine subjective weights, gray correlation analysis and entropy weight method were used to determine objective weights. The combination weights obtained using optimized combination weighting method based on genetic algorithm were more suitable for the comprehensive analysis of the impact of reservoir sedimentation. This was then used to constructed a multi-level fuzzy comprehensive evaluation model based on improved cloud model. A reservoir was selected as the study object, and its sedimentation impact level was evaluated: the numerical characteristics of the stratus cloud of the comment on the impact of the reservoir sedimentation were (0.6372, 0.0664, 0.0795). The results showed that the reservoir sedimentation is considered as severe influence, and the sedimentation has become a major problem that needed to be solved urgently. The results of this paper could provide insight for reservoir research domestically and abroad. Furthermore, it could also enable managers to more accurately grasp the severity of reservoir sedimentation.
Redesign of stormwater collection canal based on flood exceedance probability using the ant colony optimization: study area of eastern Tehran metropolis
Authors: Lord Sara Azargashb , Ghasabsaraei Mojtaba Hamzeh , Movahedinia Maryam , Shahdany Seied Mehdy Hashemy , Roozbahani Abbas
Published: July 2021

An increase in stormwater frequency following the rapid development of urbanization has drawn attention to the mitigating strategies in recent decades. For the first time, the present study aims to conduct a local rehabilitation in stormwater collecting systems by (i) detecting the critical nodes along with the canal network and (ii) redesigning the critical canal reaches using ant colony optimization (ACO) to create maximum capacity for flood discharge with minimum reconstruction cost while considering the probability of exceedance of the flood as a constraint. Hence, using the SWMM model, the flow in the collection system was simulated, and the inundation points in the study area in the eastern Tehran metropolis were determined. After determining the critical points, the hydraulic stimulation model for the selected canal flows was developed using HEC-RAS software to accurately simulate each critical bridge's flow. Then, the optimal parameters for the canal bed width and canal depth were obtained using ACO and defining a probability objective function using the flood probability exceedance as the redesign constraint. The results from the optimizer were compared with those of the LINGO nonlinear model. Finally, the operational performance of the redesigned system was evaluated using the optimal selected parameters. The results showed that in redesigning the studied canals, the two widening and deepening options are needed to obtain a discharge with sufficient flow capacity in various return periods (RPs). The optimization results for the first to third critical sections for a design discharge with a 100-year RPs showed that the calculated cost was 19.765(*106), 13.327(*106), and 43.139(*106) IR rials (1 USD = 202000 IRR), respectively. For the selected sections, the optimal bed width is 6.97, 8.97, and 10.93 m, and the optimal depth is 3.68, 4.81, and 4.04 m, respectively. The results indicate that the local modification in the eastern flood control canal adequately improved inundation problem reduction in various RPs – i.e., for a 10-year RP, the number of node flooding dropped from 4 to zero, the inundated area from 17% to zero, and the overflow volume from (10–45) to zero. It also reduced overflow volume from (30–65), (43–74), and (70–92) in the status quo to (4–12), (11–27), and (24–36) percent for precipitations with 25, 50 and 100-year RPs, respectively.
Modern vision for critical flow in an egg-shaped section
Authors: Lamia Hachemi Rachedi , Moussa Lakehal , Bachir Achour
Published: July 2021

The critical regime plays a primordial role in the study of gradually varying flows by classifying flow regimes and slopes. Through this work, a new approach is proposed to analyze critical flow regime in an egg-shaped channel. Based on both the definition of Froude number and Achour and Bedjaoui general discharge relationship, a relation between critical and normal depths is derived and then graphically represented for the particular case of a smooth channel characterized by a generating diameter equal to 1 m. The results show the influence of the slope on the frequency of occurrence of the critical regime. At the same time and independently of the flow rate, a very advantageous approach for the calculation of the Froude number has been proposed. The study shows that there are six zones to differentiate the various flow states, namely: on the one hand for steep slopes two subcritical zones interspersed by a supercritical zone and on the other hand for mild slopes a zone corresponding to uniform flow, an area where the flow is probably gradually varied and finally an area where the flow is abruptly varied. Based on the specific energy equation, a validation process concluded that the proposed relationships were reliable.
Analytical review of the proceedings of the conference ”Multiphase Systems: Models, Experiment, Applications“
Authors: Urmancheev S.F.
Published: July 2021

The presented analytical review includes a short description of the papers sent to the conference ”Multiphase Systems: Models, Experiments, Application“. The review consists of seven thematic sections corresponding to the research areas of the works presented by the authors. The list of sections traditionally present at conferences on multiphase systems has been supplemented with a section on ”Microhydrodynamics and Models of Biomedical Research“, which reflects one of the most rapidly developing areas of science and, at the same time, is closely related to the ideas and methods of mechanics of multiphase media. The works representing such new directions as gas hydrate and hydraulic fracturing research were included in the section ”Theory and practice of multiphase filtration“. The review considers more than sixty works in which the most striking results have been achieved, and most consistent with the spirit of the conference. However, we note that the total number of submitted papers exceeds one hundred and twenty.
Thermocapillary migration of droplets and bubbles in a viscous liquid (review)
Authors: Nasibullaeva E.Sh. , Urmancheev S.F.
Published: July 2021

Investigation of the process of accumulation of gas bubbles in the aria of a heat source is, from a physical point of view, quite interesting problem that leads to important conclusions for practical applications. The peculiarity of the process under consideration is that the surface tension of the bubble changes in an alternating temperature field, which, in turn, leads to the appearance of a flow in the boundary layer of the liquid. In the world scientific literature, the discovery and description of the effect of gas bubble migration in the direction of the temperature gradient is usually associated with the experimental work of Yang, Goldstein and Block (1959). Without diminishing its significance, we note that the effect was first predicted in the theoretical work of Fedosov (1956) as a result of solving the problem of the onset of a microflow of a liquid near plane and spherical interphase boundaries in the presence of a temperature gradient. In both works, a significant factor in explaining the described phenomenon was the dependence of surface tension on temperature. After some time, after which it was realized the need to take into account the migration of not only bubbles, but also droplets, in inhomogeneous temperature fields in space technologies, biomedical and other applications, there was a significant number of publications on this subject, and this phenomenon was called thermocapillary migration. This review is devoted to the analysis of the main, in the opinion of the authors of the article, results of experimental, theoretical and applied research to establish the mechanism of migration bubbles and drops in temperature gradient fields. In most works, it is assumed that there is no dependence of the physical properties of a liquid, except for surface tension, on temperature. There are only a few studies where the influence of the temperature dependence of the viscosity coefficient was considered, which gives a new impetus to the continuation of research and the development of the theory of the effect, taking into account the thermorheological properties of working media.
Miedo al COVID-19 en residentes de un Asentamiento Humano en Puente Piedra, Lima
Authors: Castillo-Zelaya Betsabe Kelita , Gonzales-Nolasco Magaly
Published: July 2021

Objetivos: Identificar el miedo al COVID-19 en residentes de un Asentamiento Humano en Puente Piedra, Lima. Materiales y métodos: Esta investigación fue desarrollado desde el enfoque cuantitativo, su diseño fue descriptivo-transversal. La población estuvo conformada por 500 participantes. La técnica de recolección de datos fue la encuesta y el instrumento de medición fue la Escala de Miedo al COVID-19 (FCV-19S), que consta de 7 ítems y 2 dimensiones. Resultados: En cuanto a los participantes, los varones representan el 45,4% (n=227) y las mujeres el 54,6% (n=273). En relación miedo al COVID-19, predominó nivel alto con 58% (n=209), seguido del medio del nivel medio en un 21,8% (n=109) y bajo con 20,2% (n=101). En cuanto a las dimensiones, en reacciones al miedo emocional predominó nivel medio con 50,2% (n=252), seguido del alto en un 35,4% (n=177) y bajo con 14,2% (n=71); en expresiones somáticas al miedo predominó el nivel bajo con 48,4% (n=242), seguido del medio en un 42% (n=210) y alto con 9,6% (n=48).  Conclusiones: En cuando al miedo al COVID-19 predominó el nivel medio, seguido del alto y bajo. En relación a sus dimensiones, en reacciones al miedo emocional predomino el nivel medio, seguido del nivel alto y bajo; en expresiones somáticas al miedo predomino nivel bajo, seguido del medio y alto. En cuanto al sexo, las mujeres presentaron más miedo al COVID-19 que los participantes varones.
Determinantes do spread de instituições financeiras cooperativas e bancos comerciais no Brasil
Authors: Faleiro Bernardes Gustavo Antonio , Beiruth Aziz Xavier , Brugni Talles Vianna
Published: July 2021

Objetivo: O presente estudo visa analisar os fatores que determinam o spread de instituições financeiras cooperativas e bancos comerciais, com o intuito de identificar indícios de vantagem competitiva entre cooperativas e bancos.

Metodologia: Considerando a amostra de dados longitudinais, utilizou-se o modelo de efeitos fixos para dados em painéis com propósito de observar várias instituições, com a evidenciação de variáveis cross-section, em diversos períodos de tempo. A amostra foi composta por balanços semestrais conforme estrutura de plano contábil das instituições do sistema financeiro nacional - COSIF, disponível na base de dados do Banco Central do Brasil – If.data, dentro do período de 2010 a 2017.

Resultados: Os resultados apontaram que os spreads das instituições financeiras cooperativas foram menores do que os spreads de bancos comerciais ao longo do período analisado. Não foi identificada uma relação diretamente proporcional entre tributos e spread. O fato das cooperativas não objetivarem lucros podem ter impactado na composição de seus spreads, porém, a isenção fiscal não influenciou a geração de resultados.

Contribuições do Estudo: Este trabalho colabora para comunidade científica por analisar os determinantes de spread para as cooperativas financeiras, visto que foram encontrados poucos estudos na literatura que contemplavam as cooperativas no seu método. Foram realizadas comparações com os bancos comerciais e buscou-se identificar fatores que poderiam ou não representar vantagens competitivas entre ambas instituições financeiras.
Relevância do goodwill e períodos de recessão: evidências no mercado de capitais brasileiro
Authors: Feltes Taise , Vicente Ernesto Fernando Rodrigues , Ribeiro Alex Mussoi
Published: July 2021

Objetivo: Analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica.

Metodologia: Utilizou-se dados econômico-financeiros de companhias que negociam ações na Brasil, Bolsa e Balcão (B3) em períodos trimestrais no intervalo de 2011 a 2018. Para medir a relevância do Goodwill, adotou-se o modelo de avaliação por valor residual que possui alicerce nos estudos de Ohlson (1989) e Ohlson (1995). Para análise dos dados, optou-se pela regressão quantílica, nos quantis 0,10; 0,25; 0,50; 0,75 e 0,90.

Resultados: O mercado reage positivamente ao aumento do Goodwill em todos os níveis (0,10; 0,25; 0,50; 0,75; 0,90) das empresas analisadas, o que sugere que o aumento do seu valor em relação ao ativo implica em aumento do valor de mercado, não apenas em média, mas para todas as empresas, o que converge com os achados de Hartwig (2018) e Faleiro & Souza (2018). Em períodos de recessão econômica, percebe-se que as empresas alocadas nos quantis 0,25, 0,50 e 0,90 são sensíveis a diminuição do valor de mercado, o que demonstra que a crise tem implicações para estas companhias. Além disso, não há diferença significativa da relevância do Goodwill em momentos de crise econômica e dos períodos da inexistência da crise econômica.

Contribuições do Estudo: Como contribuição teórica destaca-se a coleta dos dados de forma mais tempestiva, em que a variável Valor de Mercado foi coletada na data da publicação dos relatórios e o uso da regressão quantílica, uma abordagem diferente, em que pode-se observar em qual faixa a variação do Goodwill é mais relevante para o mercado. Ainda, aponta-se que os resultados do estudo são importantes para os usuários externos, ainda mais ao considerar a discussão que ocorre no IASB acerca do Goodwill.
Utilização de sistemas de informações gerenciais sob a perspectiva de produtores rurais
Authors: Bittarello Adressa , Altoé Stella Maris Lima , Suave Ricardo
Published: July 2021

Objetivo: Avaliar os reflexos da utilização de Sistemas de Informações Gerenciais (SIG) na gestão das pequenas empresas do ramo da atividade rural.

Metodologia: Nesse estudo, aplicou-se questionários para os produtores rurais que utilizam o sistema contábil convencional, obtendo 37 respostas. Adicionalmente, 7 entrevistas foram realizadas com produtores rurais que passaram a utilizar o SIG para controlar suas atividades.

Resultados: Com o uso da análise das diferenças entre os respondentes que usam ou não o SIG, permitiu-se identificar quais pontos estão atrelados à sua implantação, além de avaliar os benefícios obtidos a partir do sistema utilizado. Os resultados indicam que o uso do SIG refletiu de forma positiva na gestão, sobretudo no que tange ao controle de custos e da cultura, previsões de necessidades, aumento no lucro e auxílio na tomada de decisões.

Contribuições do Estudo: Os achados do estudo esclarecem a implicação prática com o uso do SIG em propriedades rurais, como a receptividade para o uso do sistema e, principalmente, que vantagens com o uso são mais indicadas por respondentes de propriedades que já fazem seu uso. Nesse sentido, reforça-se a necessidade de os empresários contábeis instigarem o uso de ferramentas gerenciais aos produtores rurais que ainda não usam, mas consideram como benéfico o uso dos SIG.
Resenha do livro: Fundamentos éticos da tributação: em busca de uma Teoria da Justiça em Kant, de Rodrigues R. S. Belo Horizonte: D’Plácido, 2021, 224p. ISBN: 978-65-5589-139-3.
Authors: Ribeiro Adriano da Silva
Published: July 2021

A obra analisada, com o título “Fundamentos éticos da tributação: em busca de uma Teoria da Justiça em Kant”, é fruto de dissertação de Raphael Silva Rodrigues desenvolvida no Programa de Mestrado da Faculdade de Direito da UFMG. O autor oferece importante conhecimento à comunidade jurídica, tanto para o Direito Tributário quanto para a Filosofia.
Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study
Authors: Moura Thaís da Silva , Nascimento Roberto Sérgio do , Viotto Ricardo
Published: July 2021

Objective: The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, considering the importance of these federated entities in the primary provision of public goods and services to society.

Methodology: It was based on the application of a questionnaire with structured questions applied to the finance departments in 7 (seven) municipalities of the Metropolitan Region of Fortaleza. In addition to this aspect, the municipalities were selected based on the state’s GDP and the level of public investments made by them.

Results: The results were considered consistent by emphasizing that 71% of the municipalities started the convergence process within the deadline established by the National Treasury Secretariat (STN), however only 43% stated they were prepared to apply the NBCASP. One of the main related difficulties refers to the lack of investment in training for the technicians involved and of their own systems to operate the changes determined by the STN.

Contributions of the Study: Effectively, the research proved real difficulties experienced by part of the surveyed municipalities that can compromise the progress of the convergence process in Brazil, aspects which were not considered in the researches previously carried out.
Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education
Authors: Fernandes Thayná de Oliveira , Araújo Valdineide dos Santos , Cavalcanti Paulo Roberto Nóbrega
Published: July 2021

Purpose: The present study aimed to investigate the didactic-pedagogical graduation in the postgraduate course in Accounting Sciences of a Federal Institution of Higher Education.

Methodology: We sought students graduating from the current postgraduate course (stricto sensu) at the Federal Higher Education Institution (IES) under study and from the Multi Institutional and Interregional Postgraduate Program in Accounting Sciences that remained before the creation of the current IES graduate program, reaching the number of 65 (Sixty-five) graduates by March 2018, of which 42 (forty-two) returned the completed questionnaire. As for the objectives, it is a descriptive research and as for the approach to the problem, it has a qualitative character. Furthermore, at the methodological level, the option for the approach was documentary and field research.

Results: The results were analyzed through content analysis according to Bardin (2011) and descriptive statistics. They present themselves regarding the profile of the graduates, their reflection of their performance as a professor, having observed a gap in teaching methodology and didactic-pedagogical skills in the graduation of the graduates. As for the documentary analysis, it was found that the subjects that target didactic-pedagogical training subjects are treated as electives. In addition to it, the graduates realize that there was an academic training of excellence, with a good deepening of specific knowledge of the several areas not explored in the undergraduate course and with a contribution to the construction of knowledge in the study area. In this scenario, training is continuous, being necessary during all teaching practice, as learning is constant and essential in this profession.

Contributions of the study: The research contributes to the analysis of the academic training received by the graduates of Postgraduate stricto sensu in Accounting Sciences and to reflect on the professor training received by the subjects of the research.
Teaching case: the water I wear
Authors: Ferreira Aracéli Cristina de Sousa , Miranda Luiz Carlos , Queiroz Juliana Molina
Published: July 2021

Purpose: This case aims to enable students to learn about environmental impacts and their effects and allow them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. The product in question is widely used what can make students identify themselves with the case. Then, they will be more interested in the problem identified in this case which is the non-internalization of externalities (social and environmental impacts).

Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the subject. Upon reading the case, students learn the steps of the laundry washing process. Students can identify the direct and indirect environmental and social impacts and their consequences by reading and discussing the case. Finally, they can apply the methods of economic valuation of the environment.

Results: It is possible to identify the social and environmental impacts and analyze and discuss these impacts on management and accounting.

Study Contributions: We hope that people can use this teaching case in undergraduate and graduate courses in environment and sustainability topics and topics related to costs and management.
Detection of β-lactamase, blaZ and mecA in penicillin-resistant Staphylococcus aureus isolated from bovine mastitis in Garanhuns, Brazil
Authors: Lucas Amanda Pereira , Farias Andriele Renata Barbosa de , Silva Elizabete Cristina da , Santoro Kleber Régis , Mendonça Marcelo , Silva Elizabete Rodrigues da
Published: July 2021

There are few reports in the literature about genetic determinants of resistance to β-lactams in Staphylococcus aureusisolated from dairy cattle located in the municipality of Garanhuns, state of Pernambuco, Brazil. Thus, this study aimed to investigate the production of β-lactamase and the presence of the blaZ and mecA genes in penicillin-resistant S. aureus isolated from cases of subclinical bovine mastitis in the city of Garanhuns. Forty-six strains of penicillin-resistant S. aureus were evalu-ated using the nitrocefin disc test and duplex PCR. The results revealed that 45 strains (97.8%) were positive for β-lactamase production and 44 (95.7%) carried the blaZ gene. Among the latter, 43 (97.7%) were β-lactamase producers and only one (2.3%) was not. The mecA gene was not detected in any of the isolates investigated. The results suggest that enzymatic inacti-vation is the main β-lactam resistance mechanism expressed by S. aureus in the herds analyzed.
Carbon Nanotubes Flow Induced by Rotating Stretching Disk with Non-
Linear Radiations and Slip
Authors: Khan Ilyas , Sultana Uzma , Mushtaq Muhammad
Published: July 2021

Background:

The phenomenon of rotating disks involving flows serves as a crucial
element in the field of fluid mechanics. Owing to its massive practical importance in engineering
and industry, considerable attention is being paid to the extension of the problems associated with
rotating stretching disks. In this regard, Carbon Nanotubes (CNT) are chosen as the best example
of true nano technology. CNTs have an incredible range of applications due to their extraordinary
characteristics. But single rotating-stretching disk with CNTs fluid flow has not been plowed yet.

Objective:

The objective of this work is to outstretch the study of viscous fluid with Carbon
Nanotubes (CNTs) and transfer of heat due to radially stretching and rotating disk contingent to
Navier slip, nonlinear radiations and convective boundary conditions.

Methods:

Cylindrical coordinates are utilized in the modeling and the mathematical formulation of
the flow equations. These flow equations take the form of ordinary differential equations by means
of similarity transformations. The emanated equations are solved by two numerical methods i.e. the
shooting method and the Keller box method respectively. Xue model of carbon nanotubes is
incorporated to carry out the research.

Results:

The acquired solutions are tabulated and precise values of the physical parameters with
excellent matching results are shown. These results are juxtaposed with CNTs of multi-wall and
single-wall carbon nanotubes, while water is taken as a base fluid.

Conclusion:

Results reveal a significant depletion in skin friction with an increase in the slip
parameter. Slip, nonlinear radiation and Biot number proved as liable factors in escalating the rate
of heat transfer.
Drug Repurposing: An Alternative Strategy to Treat COVID-19
Authors: Han Pengyu , zheng Huifang , Wen Pingping , Pan Li , Geng Dan , Sun Dianxing
Published: July 2021

:

In order to curve the ongoing trend of the COVID-19 pandemic and save more lives, effective
treatments against COVID-19 are urgently needed. Compared to developing new drugs,
which may take too much time, it’s more efficient and cost-effective to repurpose existing drugs in
the treatment of COVID-19. Fortunately, some of the shared features of COVID-19 and other wellknown
diseases make it possible to use old strategies to combat this new challenge. In this paper, we
reviewed various possible strategies of drug repurposing in the treatment of COVID-19 and explored
the possible scientific mechanisms behind each strategy.
Development of Natural Bioactive Alkaloids: Anticancer Perspective
Authors: Patel Ashish , Vanecha Ravi , Patel Jay , Patel Divy , Shah Umang , Bambharoliya Tushar
Published: July 2021

Cancer is a frightful disease that still poses a 'nightmare' worldwide, causing millions of
casualties annually imposing one of the human race's greatest health-care challenges that entail a
pragmatic treatment strategy. Plants are repositories for new chemical entities and have a promising
cancer research path, supplying 60% of the anticancer agents currently used. However, plants and
plant-derived products revolutionize the field, as they are quick, cleaner, eco-friendly, low-cost, effective,
and less toxic than conventional treatment methods.
Alkaloids are important chemical compounds that serve as a rich reservoir for drug discovery and development.
However, some alkaloids derived from natural herbs display anti-proliferation and antimetastatic
activity on different forms of cancer both in vitro and in vivo. Alkaloids have also been
widely formulated as anticancer medications, such as camptothecin and vinblastine. Based on the information
in the literature, this review focuses on the naturally-derived bioactive alkaloids with prospective
anticancer properties. Still, more research and clinical trials are required before final recommendations
can be made on specific alkaloids.
Effects of Withania somnifera (Ashwagandha) on Stress and the Stress- Related Neuropsychiatric Disorders Anxiety, Depression, and Insomnia
Authors: Speers Alex B. , Cabey Kadine A. , Soumyanath Amala , Wright Kirsten M.
Published: July 2021

Background:

Withania somnifera (WS), also known as Ashwagandha, is commonly
used in Ayurveda and other traditional medicine systems. WS has seen an increase in worldwide
usage due to its reputation as an adaptogen. This popularity has elicited increased scientific study of
its biological effects, including a potential application for neuropsychiatric and neurodegenerative
disorders.

Objective:

This review aims to provide a comprehensive summary of preclinical and clinical studies examining the neuropsychiatric effects of WS, specifically its application in stress, anxiety, depression, and insomnia.

Methods:

Reports of human trials and animal studies of WS were collected primarily from the
PubMed, Scopus, and Google Scholar databases.

Results:

WS root and leaf extracts exhibited noteworthy anti-stress and anti-anxiety activity in animal
and human studies. WS also improved symptoms of depression and insomnia, though fewer
studies investigated these applications. WS may alleviate these conditions predominantly through
modulation of the hypothalamic-pituitary-adrenal and sympathetic-adrenal-medullary axes, as well
as through GABAergic and serotonergic pathways. While some studies link specific withanolide
components to its neuropsychiatric benefits, there is evidence for the presence of additional, as yet
unidentified, active compounds in WS.

Conclusion:

While benefits were seen in the reviewed studies, significant variability in the WS
extracts examined prevents a consensus on the optimum WS preparation or dosage for treating neuropsychiatric
conditions. WS generally appears safe for human use; however, it will be important to
investigate potential herb-drug interactions involving WS if used alongside pharmaceutical interventions.
Further elucidation of active compounds of WS is also needed.
Phenothiazine Derivatives as Potential Antiproliferative Agents: A Mini-
Review
Authors: Ayogu Jude I. , Nwoba Sunday T.
Published: July 2021

Research for discovering chemical entities with antiproliferative properties to combat
globally rising cancer cases has witnessed tremendous interest in recent years. Phenothiazines possess
novel antiproliferative potentials and have often be described as crucial sources of scaffolds for
anticancer drug discovery. Some several phenothiazine-hybrid compounds recently synthesised are
effective against various cancer cell lines with improved multidrug resistance. In synthesising these
phenothiazine-derivatives, therapeutic potentials of the phenothiazines are exploited, and they are enriched
by molecular hybridisation with moieties known to possess great pharmacological profiles.
This article critically reviews the anticancer properties of phenothiazine derivatives and focuses on
the possibility of the derivation of the leads for a further spectrum of antiproliferative activities.