bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of Stocking Density on Feed Efficiency of Caged Broilers under Hot Climatic Conditions
Authors: Kumari Nutan , Pandey Ramesh , Neeraj  , Singh Ram Pal , Singh Anand Kumar , Ugale Gaurav
Published: February 2025

The present study investigates the effect of stocking density on feed consumption and feed conversion ratio (FCR) in caged broilers under hot climatic conditions. A total 72 day-old broiler chicks, were randomly distributed in three groups as treatments of stocking density which, were further subdivided into eight sub-group to serve as replicates. The broiler chicks in different treatments of the stocking density at 1 sq. ft. per chick, 1.33 sq. ft. per chick and 2 sq. ft. per chick were evaluated. The results revealed that stocking density did not have any significant impact on the feed consumption and feed conversion ratio (FCR). However, a trend showed that broilers at moderate stocking density (1.33 sq. ft. per chick) supported the better feed utilization. These findings are in agreement with several studies which reported non-significant impact of stocking density on feed intake and FCR. While higher stocking densities may raise issues related to heat stress during summer season, the present experiment suggests that with proper heat stress and pre-summer management practices, good performance may be obtained, across different stocking densities. Effective management practices are essential for enhancing the feed efficiency and bird welfare in hot climates. This experiment highlights the importance of balancing stocking density and environmental conditions to achieve sustainable broiler production.
High Efficiency Bidirectional Dual Active Bridge DC/DC Converter for Level 3 Electric Vehicle Charging
Authors: Singh Neha , Tomar Abhishek , Sehgal Deep
Published: February 2025

In the current scenario, slowly but surely we are getting familiar with the concept of “electric vehicles” or “charging stations”. It’s only been a brief period of time since the notion of “electric vehicles” or EVs has been taken up in society. Many different types of “electric vehicles” are there like hybrid, plug-in hybrid, or battery-powered “electric vehicle”, one thing is clear that “electric vehicles” are intended to stay. Advancement in battery technology has allowed for lighter vehicles, longer battery “efficiency”, and cost “efficiency” as well. With these developments, the public's acceptance of an alternative fueled vehicle has also grown.
In this review paper design of “Dual Active Bridge (DAB) bidirectional DC/DC converter” for level 3 “electric vehicle (EV) charging” application is presented. To support battery charging and discharging applications, DAB topology is preferred due to its modular and symmetrical structure which facilitates high power throughput and bidirectional mode of operation. Simulation done using PLECS (Piecewise Linear Electrical Circuit Simulation) and MATLAB software. We have : “Single Phase Shift Control (SPS)” and “Extended Phase Shift Control (EPS)”, 97% peak “efficiency” and 96% full load “efficiency”, secondary “voltage”: “700V-800V DC” and primary voltage: 300 V-500V DC. This design is preferred where power density, cost, weight, “galvanic isolation”, high voltage conversion ratio, and reliability are critical factors.
Comparative Analysis of Oilfield Chemical Operations Using Deterministic and Stochastic Models
Authors: Esobinenwu Chizindu Stanley , Ibirinde Abayomi Owoseni
Published: February 2025

Efficient management of oilfield chemical operations is paramount for enhancing production, minimizing risks, and maximizing profitability in the oil and gas industry. This study presents a comprehensive comparative analysis of deterministic and stochastic modeling techniques to optimize oilfield chemical operations. Focusing on demulsifying and matrix acidizing operations in Nigeria, the research employed deterministic (Critical Path Method - CPM) and stochastic (Program Evaluation and Review Technique - PERT) models for analysis. Results demonstrate the deterministic model's ability to provide precise completion time estimates, while the stochastic model factors in uncertainties and variability, yielding slightly different but more flexible completion time predictions. Both models identify the Critical Path, yet the stochastic model offers probabilistic estimates, enhancing risk assessment and mitigation capabilities. Despite potentially longer completion times, the stochastic model emerges as the preferred option due to its adaptive approach and ability to incorporate uncertainties, ultimately improving project planning and risk management in oilfield operations. This study contributes to advancing optimization strategies in the industry, providing decision-makers with evidence-based insights to enhance operational efficiency and sustainability. By understanding the strengths and limitations of both modeling techniques, project managers can leverage the probabilistic insights offered by stochastic models to optimize project outcomes and effectively manage uncertainties in oilfield operations, contributing to improved operational efficiency, cost reduction, and enhanced productivity in the oil and gas industry.
The Effect of Financial Deepening and Borrowing Cost on Aggregate Output in Nigeria and its Policy Implications
Authors: Bassey Godwin Edet , Essien Ettah Bassey , Isaac Samuel Effiong
Published: February 2025

This study examines the effect of financial deepening and borrowing costs on aggregate output using secondary data from 1986 to 2022. The effect of financial deepening and borrowing costs on aggregate output is expressed in an autoregressive distributed lag (ARDL) model. The findings of the study indicate that the state of financial deepening in Nigeria is not sufficient to drive production to optimal levels, indicating that there are unrealized gains in the business of providing financial intermediation services in the economy. The result of the estimated models shows among other things that aggregate output is inelastic to changes in lending rate, indicating that raising policy interest rate will lead to minimal losses in output. It also shows that financial deepening has the potential to contribute significantly to output growth. It is concluded that financial deepening in the short run may not be achieved by relying totally on market equilibrium where it is expected that the market for credit and other financial services will clear and produce optimal macroeconomic outcomes. Rather, policies (reforms) should be made to heighten the demand and supply of credit in the economy to support real sector production activities.
Green Supply Chain Management and Sustainability Performance: The Mediating Role of Competitive Advantage in Bandung SMEs
Authors: Nafisah Kania Hasna , Ratnamurni Elis Dwiana
Published: February 2025

Environmental issues encourage companies, especially food and beverage SMEs in Bandung City, to integrate green supply chains to reduce waste. The implementation of green supply chain management not only supports environmental conservation but also increases economic benefits. Research shows that sustainability performance, which includes environmental, social, and economic aspects, is positively influenced by green supply chain management. However, there are differences in the results in previous studies, so further studies are needed to understand the relationship between supply chain management and sustainability performance in the SME sector. This research explores how Green Supply Chain Management (GSCM) affects Sustainability performance, intervening in the role of competitive advantage within small and medium-sized food and beverage enterprises in the city of Bandung. A quantitative approach is undertaken for the study, where the data was collected from 100 owners of businesses within Bandung City using questionnaires. GSCM includes green purchasing, green manufacturing, and green distribution; therefore, these were analyzed along with competitive advantage indicators: cost efficiency, quality, delivery, and flexibility; and sustainable performance aspects: environmental, social, and economic factors. The results, analyzed using SEM-PLS, show that the GSCM practices are moderately implemented among SMEs, and the competitive advantage significantly positively mediates the relationship between GSCM and Sustainable Performance. The study underlined the crucial role of GSCM in enhancing competitiveness and sustainability performance, meanwhile indicating that the SMEs are in need of further improvements in energy efficiency and the use of recyclable packaging.
Comparison of Parasite Prevalence in Marine Fish Sardinella maderensis (Teleostei: Clupeidae) According to Different Length and Fish Sex in the Waters Near the Coast of Benin, West Africa
Authors: Tossavi Nounagnon Darius , Gandé Jijoho Gospel Jlayinna , Togla Anissossè Ignance , Bouko Bernadin , Aboki-Onzo Ahlimba Ablavi , Sinaré Yamba , Ibikounlé Moudachirou
Published: February 2025

Aims: This study was designed to assess the diversity and the occurrence of parasites in Sardinella maderensis and the relationship between the prevalence of infestation and the fish length and sex.
Place and Duration of Study: Fish samplings were realized in the Artisanal fishing port of Cotonou between November 2019 and March 2020.
Methodology: During the study, 101 males and 64 females were sampled. They were kept on ice and transported into the laboratory. Each specimen was labeled and the length was mesure. Then, they were dissected to get the internal organs for endoparasites examination. After parasite identification and counting, the prevalence, mean abundance, and mean intensity were assessed. Ecological indices for parasite community analysis such as Shannon Wiener index, Piélou equitability index, and Jaccard’s Similarity index were determined. The chi-square test was performed to appreciate the probable significant variation between sex prevalence and length classes. 
Results: A total of 742 individuals and eleven (11) species of the harvested parasites were distributed in five groups such as Monogenea, Digenea, Cestoda, Nematoda, and Copepoda. Nematoda were mostly represented in terms of number of recorded species and mean abundance. Total prevalence was 92.12%. No significant difference was recorded between prevalence in males and females (chi2 = 1.168; P = 0.279) on one hand and prevalence in fish length (chi2 = 2.41 ; P = 0.66). Cestoda exhibited a high prevalence while the high mean abundance was encounterd for nematoda. Nematoda has encountered 4 species whereas the two Trematoda were represented by only one species, each one. Ecological index record were representative of the equilibrium in parasite distribution between hosts sex.
Conclusion: Parasitism in S. maderensis was characterized by an important fauna of parasites mainly represented by Nematoda and Digenea. The prevalence of parasites was not related to the host’s length or sex. These results, however, need further work to validate reliability.
Effect of Brown Manuring and Herbicide Application on Weed Parameters on Aerobic Rice under Varying Planting Geometry
Authors: Kumari Annu , Naik V. R. , Patel P. B. , Vala J. R.
Published: February 2025

A Field Experiment was conducted at Main Rice Research Centre, Navsari Agricultural University, Navsari during kharif 2021. The experiment was carried out in randomized block design with factorial concept with three replication. The results revealed that density of grasses, sedges, broad-leaved weeds and thus total weed density were significantly higher in 40 cm line sowing at 20 DAS and 40 DAS. Weed dry weight at 60 DAS and at harvest was also significantly higher with 40 cm line sowing. Hand weeding twice at 20 and 40 DAS recorded no weed at 20 DAS and at 40 DAS and was closely followed by Pendimethalin 750 g a.i. ha-1 (PE) + Bispyribac sodium 40 g ha-1 at 30 DAS. Considerably lower weed dry weight at 60 DAS and at harvest was recorded with Hand weeding twice at 20 and 40 DAS which was at par with Pendimethalin 750 g a.i. ha-1 (PE) + Bispyribac sodium 40 g ha-1 at 30 DAS. Numerically higher weed control efficiency at 60 DAS and at harvest and lower weed index was also recorded by Hand weeding twice at 20 and 40 DAS followed by Pendimethalin 750 g a.i. ha-1 (PE) + Bispyribac sodium 40 g ha-1 at 30 DAS. Weed smothering efficiency was found to be higher with Pendimethalin 750 g a.i. ha-1 (PE) + Brown Manuring at 60 DAS and at harvest.
Photobiomodulation Effects on the Post-operative Sequalae Following Surgically Assisted Rapid Maxillary Expansion: A Double-blind Randomized Controlled Pilot Study
Authors: Fonseca Eduardo Vasques da , Martinho Luiz Felipe Cabral da Silva , Melo Maria Carolina de Sousa , Andrade Felipe Ledo de , Pavani Christiane , Bussadori Sandra Kalil , Motta Lara Jansiski , Duran Cinthya Cosme Gutierrez , Ferrari Raquel Agnelli Mesquita , Horliana Anna Carolina Ratto Tempestini , Fernandes Kristianne Porta Santos
Published: February 2025

The postoperative period following Surgically Assisted Rapid Maxillary Expansion (SARME) is often characterized by pain, edema, and paresthesia. Photobiomodulation (PBM) has been shown to effectively alleviate symptoms after minor oral surgical procedures; however, it has not yet been evaluated in the postoperative setting of SARME. This pilot study aimed to assess the effects of PBM on managing pain, edema, and paresthesia in patients post-SARME utilizing LED devices. PBM represents a future possibility to substitute or reduce the use of medications after surgical treatments. A total of thirty-one cases performed by three surgeons were included, with pre- and postoperative evaluations conducted by two blinded examiners. Prior to surgery, facial measurements and sensitivity assessments were carried out. Subsequently, participants were randomly assigned to either the PBM group (n=15), receiving eight applications of PBM (immediate postoperative period and on days 1, 2, 7, 14, 30, 60, and 90 following the surgeries), or the control group, which underwent simulated irradiation. Data were collected for up to 120 days post-surgery. Although no significant differences were observed between the groups for any evaluated outcome, these findings underscore the need for further research to explore the optimal parameters and conditions for PBM application. Future investigations may reveal potential avenues for enhancing the efficacy of PBM in the postoperative management of patients following SARME.
Reducing Energy Consumption of Methanol Production from Syngas by Modifying Heat Transfer Process
Authors: Putri Aulya Fauzia , Arianti Dina Fitri , Rahayu Parastika Triana , Azizi Rafi Hafizh
Published: February 2025

Methanol is extensively used in the various products, including plastics, paints, adhesives, and synthetic fibers. With the many uses of methanol, its production must have high efficiency both in terms of energy and mass in order to obtain maximum profits. In this paper, we will explain how to reducing energy consumption and maximize methanol product yield by modifying the methanol synthesis. The process modification was carried out by adding heat exchanger, distillation column unit and recycle stream. Case study tools on chemical engineering software were used. Based on process modifications, an increase in methanol yield was obtained from 97.47% to 99%, the total energy savings from this process after adding distillation column is 57.618 × 106 kJ/h or 58.5% of the total initial energy, and with recycle stream the syngas produced reached 5.419 kgmol/h while without recycle stream, the syngas produced was only 4.157kgmol/h. The results of the case study indicate that the addition of heat exchanger, distillation column, and recycle stream is beneficial for the methanol production process by reducing the energy and increasing mass efficiency. Copyright © 2025 by Authors, Published by Universitas Diponegoro and BCREC Publishing Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).
“EU ACHO QUE VALE A PENA VOCÊ MORRER POR CAUSA DA PALESTINA”: UMA ANÁLISE DO DOCUMENTÁRIO A PALESTINA BRASILEIRA
Authors: Censon Dianine
Published: February 2025

O Brasil é um dos destinos principais nas escolhas de migração palestina. Assim toma forma, na fronteira do Rio Grande do Sul com o Uruguai e a Argentina, o documentário A Palestina Brasileira, lançado em 2017, que apresenta famílias palestinas que imigraram para o sul do Brasil. A partir da Análise Crítica do Discurso e articulando conflitos, reconhecimento, legitimidade, identidade, cultura, opressão, agressão e, consequentemente, projetos migratórios, o objetivo deste texto foi problematizar a relação entre o documentário A Palestina Brasileira (2017) e os contextos sócio-políticos que permitem as construções discursivas daqueles entrevistados na obra. À guisa de considerações finais foi possível formular questionamentos acerca dos sentidos de autonomia e controle que permeiam um povo e um território governado por um Estado para além dos seus interesses.
A PRODUÇÃO JORNALÍSTICA REGIONAL: UMA ANÁLISE A PARTIR DA EXPERIÊNCIA DOS PROFISSIONAIS DE IMPERATRIZ-MA
Authors: Assunção Reis Thays , Bueno Thaísa , Alves Marcelli
Published: February 2025

O objetivo deste trabalho é compreender como jornalistas que atuam em veículos de comunicação de Imperatriz, no Maranhão, realizam a produção jornalística regional, isto é, aquela voltada para as cidades da região (Reis, 2018). Para isso, realizamos entrevistas com 17 profissionais da cidade entre os meses de fevereiro e março de 2019. Os resultados apontam que a produção noticiosa em Imperatriz é formada principalmente por notícias locais, regionais e as locais regionais, tendo o WhatsApp como uma das principais ferramentas utilizadas pelos jornalistas para apuração e construção da notícia à distância, por meio de mensagens de texto, áudios, vídeos e fotos.
CURTO-CIRCUITO DO TEMPO LINEAR OU A VIDA REEDITADA: MOBILIZAÇÕES IMAGINAIS NA PROPAGANDA DA NOVA KOMBI
Authors: Juncklaus Preis Moraes Heloisa , Gonçalves Elton Luiz , Bressan da Costa Luiza Liene , Zanella Kênia
Published: February 2025

A proposta do artigo é analisar o comercial da Volkswagen apresentando a nova Kombi que circulou nas mídias em 2023 e colocou lado a lado as cantoras Elis Regina, já falecida, e Maria Rita, mãe e filha, por artifício de inteligência artificial. Visamos problematizar as questões, conforme ensina Maffesoli, que epifanizam a vida e a morte, realçando a pós-modernidade como uma mistura orgânica de elementos arcaicos e de outros mais contemporâneos e tecnológicos. A partir desse corpus, pretendemos refletir sobre o mundo imaginal como um conjunto feito de imagens, imaginações, símbolos, que constroem a vida social e que, em curtos-circuitos do tempo linear, reeditam o que já passou, tornando-o presente. Esse cenário, ampliado pelas tecnologias do imaginário, configura a ética da estética pós-moderna. A produção audiovisual, portanto, inscreve-se como um marco na história da publicidade brasileira, não apenas pela criação estética e impacto emocional, mas também pela sua relevância cultural e capacidade de gerar debates e reflexões sobre o mundo contemporâneo.
VÍDEOS SOBRE VACINAÇÃO REMOVIDOS DO YOUTUBE: ANÁLISE DAS FONTES, DAS TEMÁTICAS E DOS POSICIONAMENTOS
Authors: Moura Mendes Guilherme Andrielle Cristina , Alves Marcelo , Massarani Luisa , Oliveira Thaiane
Published: February 2025

Neste artigo, temos como objetivo analisar as fontes, as temáticas e os posicionamentos mais recorrentes nos títulos de vídeos sobre vacinação excluídos do YouTube durante a pandemia de COVID-19 no Brasil. Por meio da análise temática, análise de conteúdo e métodos digitais constatamos a prevalência de posicionamento contrário à vacinação nos títulos que mencionavam políticos e abordavam a temática religiosa de modo a desestimular a vacinação no país. Ao apontar as abordagens política e religiosa como fatores que podem interferir na adesão à vacina, nosso estudo pode subsidiar políticas de moderação de conteúdo e ações de enfrentamento da hesitação vacinal.
ECOLOGIA DA TELEVISÃO CONTEMPORÂNEA: O DESENVOLVIMENTO DO ECOSSISTEMA TELEVISIVO NO RIO GRANDE DO NORTE
Authors: Sales Júnior Francisco das Chagas
Published: February 2025

Este estudo buscou investigar e analisar as etapas de desenvolvimento do ecossistema televisivo do Rio Grande do Norte para compreender melhor o processo de regionalização da TV no Brasil. Para isso, foi realizado um estudo de caso da trajetória das emissoras de TV no estado e uma revisão bibliográfica sobre o conceito de ecologia das mídias e a reconfiguração das práticas sociais nas produções televisivas na contemporaneidade. A investigação contou com as contribuições de pesquisadores como Carlón (2014), Scolari (2015, 2014, 2010), Jenkins (2008), Strate, Braga e Levinson (2019), Postman (1994, 1979), Canavilhas (2011a, 2011b), entre outros. A pesquisa se justifica pela necessidade de identificar e entender os elementos que compõem o ambiente midiático brasileiro e contribuir com o desenvolvimento do conhecimento científico sobre a temática, que ainda carece de mais discussões e reflexões.
50 anos de pesquisa: Uma análise Cientométrica sobre a Contabilização do Leasing
Authors: Vieira Gomes Paulo Henrique , Katsumi Niyama Jorge
Published: February 2025

Este estudo teve como objetivo geral analisar as contribuições dos estudos empíricos por meio de um mapeamento das redes científicas internacionais, verificando o estado da arte em relação a contabilização do leasing. Trata-se de um estudo exploratório, que empregou o método cientrométrico com uso de técnicas bibliométricas para identificar as relações das redes de autoria e co-ocorrências para inferir sobre o que vem sendo discutido e as tendências em torno do tema. Utilizou-se a base Scopus nos últimos 50 anos (de 1972 a 2022) quanto a publicação de artigos científicos desta temática. Os principais resultados mostram uma grande variância e dispersão dos dados quanto a quantidade de autores e suas respectivas publicações e citações, refutando a teoria de Lotka, que afirma que pesquisadores de maior prestígio tendem a produzir mais, entretanto, confirma-se a aplicação dessa teoria, confirmando-se ainda a hipótese da teoria de Bradford, a partir da estimativa do nível de relevância de periódicos e área do conhecimento quanto a contabilização do leasing, que apresentou uma relação constante de ocorrência no contexto teórico da Ciência. Quanto a rede de autoria das pesquisas globais sobre o tema leasing, foi possível verificar o mapeamento de sua produção científica, e a força das ligações das pesquisas e suas respectivas relações de citações e vínculos, bem como o crescente interesse científico por esse tema, e que ainda há muito espaço para se pesquisar, sobre a contabilização do leasing, principalmente pela não parcimônia a cerca da regulação contábil sobre o tema e suas constantes atualizações.
A Relação da Educação Tributária na Percepção da Ética Fiscal por Estudantes de Ciências Contábeis no Brasil
Authors: Lopes Lima Veras Salvina , Neris Nossa Silvania , Costa Sousa Anderson Rafael , Andrade do Nascimento, Gilvânia
Published: February 2025

O estudo objetiva verificar a relação entre a educação tributária e a percepção de ética fiscal por estudantes de graduação em Ciências Contábeis no Brasil. A pesquisa, de natureza quantitativa, descritiva e transversal, dá-se pelo emprego de dados primários capturados de um questionário formatado pelo Google Forms e disponível on-line. A coleta obteve 385 respostas, de 41 instituições de ensino superior. Os dados foram utilizados para aferir as seguintes variáveis: i) Ética Fiscal; ii) Educação Fiscal - subdividida em quantidade de matérias e carga horária; e iii) fatores socioeconômicos. Os achados sugerem que os alunos que cursaram mais disciplinas sobre tributação apresentam percepção de ética mais alta do que aqueles que cursaram menos disciplinas. Por outro lado, o efeito da carga horária não é significativo para a percepção de ética fiscal. Ademais, a Confiança no Governo, o Sexo Feminino e o Estado Civil – Divorciado apresentam efeito positivo e significativo na relação observada; enquanto as variáveis de Faixa Etária e os Perfis Religiosos: Espírita e Matriz Africana estão associados com menores níveis percebidos de Ética Fiscal. A não significância da carga horária injeta robustez à discussão de que o conteúdo sobre a temática é insuficiente para estabelecer a cultura da aderência à Ética Fiscal pelos estudantes. Este insight contribui para o estudo da estrutura curricular do curso de Ciências Contábeis no Brasil, para os programas de incentivo à educação fiscal/tributária e para a gestão pública, uma vez que uma população educada é menos propensa a se envolver em práticas de evasão fiscal.
Títulos Temáticos ESG na Indústria de Óleo e Gás
Authors: Pinto Mirandola Sampaio Patricia , Gazineo Heringer Fernando , Molina Queiroz Juliana , Figari de la Cueva Jazmin , Mothé Maia Vinicius
Published: February 2025

As novas oportunidades de captação destinadas ao desenvolvimento de negócios ESG contam com diversos instrumentos financeiros que vêm sendo transacionados para permitir a captação corporativa de recursos sob uma perspectiva ESG, intitulados Títulos Temáticos ESG. Diante da variedade de títulos temáticos ESG introduzidos no mercado, faz-se necessária a avaliação de como estes títulos vêm sendo utilizados. Neste estudo, o objetivo é de analisar como estes títulos temáticos ESG são utilizados na indústria de Óleo e Gás. Este setor tem, com frequência, conduzido iniciativas e projetos de transição energética, e demonstrado uma crescente preocupação com o tema ESG. Para atingir o principal objetivo do trabalho que é analisar os títulos ESG no setor de óleo e gás, foram coletadas informações sobre a emissão de títulos de dívida temáticos ESG por parte de empresas do setor de Óleo e Gás em suas Demonstrações Financeiras anuais, site das empresas e da instituição financeira, no período de 2017 a 2022. Foram identificadas emissões totais superiores a US$ 20 bilhões em seis empresas e quatro tipos. As particularidades introduzidas pelos títulos ESG são acompanhadas de recomendações emitidas por diversos órgãos, dentre os quais se destaca o ICMA, que recomenda que os títulos ESG passem por uma revisão externa, com relação ao seu arcabouço contratual, devendo as empresas de auditoria terem papel relevante. A análise conduzida junto às empresas de óleo e gás mostrou que a emissão destes títulos é uma opção de captação interessante, tendo apresentado taxas atrativas e relevante procura no mercado.
Auditoria de Provisões e Passivos Contingentes em Companhias Brasileiras de Capital Aberto: Uma Análise a Partir dos Relatórios de Auditoria Independente
Authors: Carvalho Borges Bárbara , Rover Suliani , De Oliveira Ritta Cleyton , Alberton Luiz
Published: February 2025

O objetivo da pesquisa consiste em identificar a materialidade das provisões e passivos contingentes de empresas brasileiras de capital e como a auditoria independente descreve sua avaliação nos relatórios de auditoria. A pesquisa possui natureza descritiva com abordagem qualitativa e do tipo documental por meio de técnica de análise de conteúdo. A amostra intencional de pesquisa contempla as empresas que negociam ações na Brasil Bolsa Balcão (B3) dos setores de consumo não cíclico, utilidade pública e petróleo gás e biocombustíveis que possuem informações sobre provisões e passivos contingentes no relatório de auditoria independente no período de 2016 a 2021. A pesquisa forneceu uma compreensão abrangente do processo de auditoria de provisões e passivos contingentes em empresas brasileiras de capital aberto, incluindo suas categorias, motivos para constar em Principal Assunto de Auditoria (PAA), procedimentos de auditoria e avaliação de materialidade. Com base na análise da materialidade, no ano de 2021, em média, 98% das empresas analisadas superaram os limites de materialidade dos valores das contingencias. Conclui-se que as provisões e passivos contingentes tornam-se mais materiais no decorrer dos anos e possuem potencial efeito na posição econômica e financeira das companhias.
Teoria Orçamentária em Transformação: Fundamentos, Abordagens e Possibilidades de Pesquisas para o Brasil
Authors: Inaldo Silva de Sá Bartoluzzio Alann , Ferreira da Cruz Cláudia , Rocha de Azevedo Ricardo , Filgueiras Sauerbronn Fernanda
Published: February 2025

O presente ensaio objetivou apresentar os marcos teóricos da teoria orçamentária, articulando diferentes abordagens sobre a discussão em curso, propondo ainda uma agenda de pesquisa que relacione essas perspectivas com oportunidades de investigações ao longo do processo orçamentário no Brasil. Visando conectar a teoria orçamentária com possibilidades de investigações no âmbito nacional, apresentamos diferentes vertentes da discussão em curso, sinalizando desde as bases epistemológicas às possibilidades de compreensão dos orçamentos produzidos pelos governos. A partir disso, uma agenda de pesquisa foi pensada ao longo do ciclo orçamentário, sinalizando oportunidades de investigações nas etapas de elaboração, aprovação, execução e controle. Assim, este ensaio foi concebido como uma iniciativa que visa promover maior integração teórica à práxis orçamentária, uma vez que os conceitos teórico-analíticos, ao passo que auxiliam na geração de sentidos mais interpretativos e críticos sobre as dinâmicas relacionadas aos orçamentos, contribuem com o engajamento do campo na produção de pesquisas em diferentes vertentes, oportunizando maior imersão teórica na compreensão dos fenômenos. Esperamos que esta iniciativa seja reconhecida como uma via para integrar novas possibilidades para as discussões orçamentárias no Brasil, gerando não apenas maior integração entre pesquisadores, mas também a articulação desse contexto aos esforços já produzidos a nível internacional.
Do Financial Institutions Practice Less Tax Avoidance than Other Companies?
Authors: Batista dos Santos Rogiene , José Rezende Amaury , Pigeard de Almeida Prado Fernando
Published: February 2025

This study investigates whether financial institutions engage in greater tax aggressiveness compared to other sectors, addressing a significant gap in the literature by exploring sector-specific tax behaviors and their broader implications. The hypothesis suggests that financial institutions exhibit lower GAAP ETRs (Generally Accepted Accounting Principles Effective Tax Rates) and CASH ETRs (Cash Effective Tax Rates) than non-financial companies. Using a robust dataset of 131,204 firm-year observations from publicly traded U.S. companies between 2000 and 2022, sourced from the Compustat database, the study employs advanced regression methods, including quantile regression, to analyze these dynamics. While traditional regression results indicate no significant difference in tax avoidance between financial and non-financial firms, quantile regression uncovers critical nuances. At higher levels of tax avoidance, financial institutions are less likely to engage in aggressive practices. The findings offer significant contributions to public policy by highlighting the role of reputational factors in moderating tax behaviors, providing policymakers with insights for designing regulations that balance tax compliance and competitiveness. For education, this study introduces real-world examples of sector-specific tax strategies, enabling educators to incorporate these findings into accounting and finance curricula to better prepare students for challenges in corporate governance and fiscal policy.
Laser Powder Bed Fusion of Hard‐Phase Containing Co‐Base Alloy
Authors: Vehrs Jan Hendrik , Röttger Arne , Roj Robin , Gittel Hans‐Jürgen , Schmidtseifer Norina , Theiß Ralf , Dültgen Peter
Published: February 2024

This work considers the processing of the hard‐phase containing CoCrW‐alloy Celsit F using powder bed fusion‐laser beam/metal (PBF‐LB/M), whereby a suitable process window for producing dense parts having a low‐defect density is determined. Several cuboid specimens are manufactured by varying the exposure parameters (laser power, hatch distance, scanning speed). With the help of quantitative image analysis, the samples are evaluated regarding crack density and porosity, and optimal exposure parameters are derived. Dense samples with a low defect density can be produced if the energy density is 60–70 J mm−3 and the base‐plate is preheated to 800 °C. Choosing lower energy densities leads to increased pore formation, whereas higher energy densities result in increased ablation and cracking. With a view to a later application in which additively manufactured hot work tools are made of Celsit F, the possibility of introducing internal cavities as potential cooling channels is considered. It can be shown that the hardness sideways is lower than above and below the cavity due to a changed microstructure and locally different heat dissipation. The results of this work give a first guideline for the PBF‐LB/M‐processing of wear‐resistant CoCrW alloys with a high hard phase volume content to tools for hot working.
All‐Photolithography Fabrication of Ion‐Gated Flexible Organic Transistor Array for Multimode Neuromorphic Computing
Authors: Liu Xu , Dai Shilei , Zhao Weidong , Zhang Junyao , Guo Ziyi , Wu Yue , Xu Yutong , Sun Tongrui , Li Li , Guo Pu , Yang Jie , Hu Huawei , Zhou Junhe , Zhou Peng , Huang Jia
Published: February 2024

Organic ion‐gated transistors (OIGTs) demonstrate commendable performance for versatile neuromorphic systems. However, due to the fragility of organic materials to organic solvents, efficient and reliable all‐photolithography methods for scalable manufacturing of high‐density OIGT arrays with multimode neuromorphic functions are still missing, especially when all active layers are patterned in high‐density. Here, a flexible high‐density (9662 devices per cm2) OIGT array with high yield and minimal device‐to‐device variation is fabricated by a modified all‐photolithography method. The unencapsulated flexible array can withstand 1000 times’ bending at a radius of 1 mm, and 3 months’ storage test in air, without obvious performance degradation. More interesting, the OIGTs can be configured between volatile and nonvolatile modes, suitable for constructing reservoir computing systems to achieve high accuracy in classifying handwritten digits with low training costs. This work proposes a promising design of organic and flexible electronics for affordable neuromorphic systems, encompassing both array and algorithm aspects.
Nichts ist so beständig wie der Wandel (Heraklit)
Authors: Wiederhold Sabine , Puls Rosemary , Knappschneider Arno
Published: February 2024

No abstract.
Effect of inlet velocity on the hydraulic and filtering performance of a Y‐type screen filter
Authors: Li Na , Li Junfeng , Yu Liming , Yang Wenhan , Liu Xuelian , Cheng Qiao
Published: February 2024

Uneven sediment distribution affected by inlet velocity, particle size distribution and flow field characteristics leads to local clogging in a Y‐type screen filter. This study revealed the detailed flow field characteristics and distribution of sediments on the screen via computational fluid dynamics combined with the discrete element method (CFD–DEM) simulations and experimental tests. The results showed that the distribution of the flow rate on the filter screen was extremely uneven, with the maximum flow rate being 11.72 times greater than the minimum rate. The flow rate was distributed symmetrically on the two sides along the outlet centreline, as shown by the unfolded drawing of the filter core. Numerical simulation and experimental tests using sandy water showed that the number and average particle diameter on the screen decreased, and the number and average particle diameter in the plug increased, with increasing inlet velocity. The sediments on the screen were distributed intensively, and the plugging extent coefficient and the anti‐clogging performance improved. However, this process was more likely to cause local clogging and worsen the filtration performance. Therefore, low‐speed filtering should be applied if the filtering effect is needed, and high‐speed filtering should be applied if the filtering efficiency is favourable but the flushing frequency increases.
Resting Energy Expenditure before and after Surgical Resection of Gut Lesions in Pediatric Crohn's Disease
Authors: Varille V. , Cézard J. P. , de Lagausie P. , Bellaiche M. , Tounian P. , Besnard M. , Faure C. , Aigrain Y. , Girardet J. P. , Navarro J.
Published: February 2024

In pediatric Crohn's disease (CD), resection of gut lesions is necessary to remove stenoses and when frequent relapses occur despite nutritional support and medical treatment. After surgery, improved nutritional status and accelerated growth usually follow increased nutritional intake and lower doses of steroids. The aim of this study was to compare energy balance before and after surgery while nutritional intake and steroid therapy were unchanged. Eleven patients, aged 14.5 ± 2.5 years and with mildly active CD, were explored 1 week before and 1 month after gut resection for stenosis (n = 7) and medical treatment failure (n = 4). Eleven matched children participated in the study as controls. Disease activity was assessed by the Pediatric Crohn's Disease Activity Index and serum orosomucoid concentration. Resting energy expenditure (REE) was measured by indirect calorimetry, and fat‐free body mass (FFM) was measured by anthropometry. The patients' mean REE decreased from 46.6 ± 10.5 kcal/kg FFM/day before surgery to 42.6 ± 10.3 kcal/kg FFM/day after surgery, while the controls' mean REE was 39 ± 7 kcal/kg FFM/day (analysis of variance, p = 0.02). After surgery, body weights were not significantly different, but the mean protein oxidation rate was reduced and arm muscle area was increased. Changes in REE per kilogram of FFM per day were not correlated with changes in orosomucoid serum concentrations (r2 = 0.35; p = 0.4). In conclusion, in children with mildly active CD, while nutritional intake and steroid therapy were maintained at preoperative levels, a significant decrease in REE and improved nitrogen utilisation were observed 1 month after resection of the CD gut lesion. This finding suggests better use of energy substrates when CD lesions are removed.
Elevation of Serum Interleukin‐6 but Not Serum‐Soluble Interleukin‐2 Receptor in Children with Crohn's Disease
Authors: Bross David A. , Leichtner Alan M. , Zurakowski David , Law Terry , Bousvaros Athos
Published: February 2024

Previous studies have demonstrated elevated serum levels of interleukin‐6 (IL‐6) and the soluble interleukin‐2 receptor (IL‐2R, CD25) in individuals with inflammatory bowel disease (IBD). The aim of our study was to compare serum IL‐6 and IL‐2R levels to see if one marker better distinguished IBD from other intestinal disorders or better reflected disease activity. Blood samples were obtained from 41 pediatric patients with Crohn's disease, 22 with ulcerative colitis, 19 with other gastrointestinal inflammatory disorders, and 13 with functional abdominal pain. Disease activity and disease location were determined for patients with Crohn's disease and ulcerative colitis. Serum levels of IL‐6 and IL‐2R were determined by using an enzyme‐linked immunosorbent assay. Mean serum levels of IL‐6 were significantly elevated (p < 0.05) in patients with Crohn's disease when compared with individuals with ulcerative colitis, other gastrointestinal inflammatory disorders, or functional abdominal pain. By comparison, there was no significant difference in mean serum levels of IL‐2R in individuals with Crohn's disease compared with these other groups. Patients with moderate/severe Crohn's disease had elevated mean serum levels of IL‐6 and IL‐2R when compared with those with mild and inactive disease (p < 0.05); however, neither marker distinguished between inactive and mild disease. IL‐6 correlated better with the erythrocyte sedimentation rate (ESR; r = 0.57, p < 0.001) than did IL‐2R (r = 0.28, p < 0.01). Our results suggest that elevated IL‐6 levels are more likely to be seen in patients with Crohn's disease. Although IL‐6 may be a better marker for Crohn's disease and active disease than IL‐2R, it does not appear to offer any advantage over the ESR.
Inflammatory Bowel Disease in Infancy: An Increasing Problem?
Authors: Dady Ian M. , Thomas Adrian G. , Miller Victor , Kelsey Anna J.
Published: February 2024

Seven children with intractable diarrhoea of infancty seen between 1990 and 1993 developed endoscopically established inflammatory bowel disease unrelated to bacterial infection and not responsive to whole protein exclusion. Mouth ulcers were present in two patients, endoscopic upper‐gastrointestinal‐tract inflammation in two, villous atrophy in six, and chronic nonspecific colitis in all seven. There was considerable clinical and histological heterogeneity. All patients required parenteral nutrition. Steroid therapy was completely successful in only one child, while two underwent colectomy, and two died. Previously described cases other than those due to infection or milk intolerance have been rare and sporadic. The prevalence of inflammatory bowel disease in infancy is unknown but appears to be increasing.
High‐ Versus Low‐Lipase Acid‐Resistant Enzyme Preparations in Cystic Fibrosis: A Crossover Randomized Clinical Trial
Authors: Lancellotti Laura , Cabrini Giulio , Zanolla Luisa , Mastella Gianni
Published: February 2024

High‐strength pancreatic enzyme preparations have recently come into widespread use in some countries for treatment of pancreatic insufficiency in cystic fibrosis. However, the therapeutic equivalence of these preparations to the standard acid‐resistant microsphere preparations, under the same lipase dosage, has not been demonstrated by appropriate clinical trials; they are also considered responsible for severe colonic stricture. In a randomized crossover study, 20 adolescent or adult cystic fibrosis patients were treated in hospital with both low‐lipase (A) and high‐lipase (B) enteric‐coated microsphere preparations. The fat excretion coefficient, evaluated over two 72‐h fat balance periods (measured fat intake, 1.43 to 3 g/kg/day according to age), was the main response variable, secondary variables being stool wet and dry weight, fecal nitrogen output, and energy loss. With both preparations, patients were given a daily dose of 1,500‐2,000 lipase BP U/g fat ingested, distributed across four meals. The low‐strength preparation was divided into three doses during each meal, while the high‐strength preparation was taken as a single dose in the middle of each meal. The considerable variability of results did not provide conclusive evidence of equivalence or significant differences between the two preparations in terms of steatorrhea and other variables. However, mean differences between the two treatments and their 95% confidence intervals showed less satisfactory results with the high‐lipase preparation. A high‐strength preparation is thought to release relatively less enzyme activity in the small intestine, forcing patients to increase their dosage and possibly creating a dangerous enzyme hyperconcentration in the large intestine. For this reason, the occasional occurrence of colonic stricture should be borne in mind, as must the possible scope for division of dosage during each meal.
Sucrose Permeability in Children with Gastric Damage and Helicobacter pylori Infection
Authors: Vera José F. , Gotteland Martin , Chavez Eduardo , Vial Maria T. , Kakarieka Elena , Brunser Oscar
Published: February 2024

Background:

Increased permeability to sucrose has been recently shown to be a good marker of gastric mucosal damage in adults.

Methods:

This test was evaluated in 40 children consulting for recurrent abdominal pain and the results were correlated with endoscopic and histologic findings and with the presence of H. pylori.

Results:

The gastric mucosa was considered endoscopically normal in 31 children; 3 had duodenitis, and 6 had mild gastritis. Abnormal endoscopic findings were associated with increased urinary sucrose excretion (MANOVA F = 7.30; p = 0.002). In the 6 children with mild gastritis, mean sucrose excretion was twice that of controls (0.060 ± 0.024 vs. 0.029 ± 0.018, respectively; p = 0.019) and significantly higher than the group with duodenitis (0.037 ± 0.013; p = 0.038). The specificity and sensitivity of sucrose permeability test for detection of gastric damage were 90.3% and 83.3%, respectively. H. pylori was detected in 62.5% of children including all patients with mild gastritis, in 2 out of 3 with duodenitis and 17 out of 31 endoscopically normal controls. No differences in sucrose excretion were observed in relation with the presence of H. pylori or histological findings in the control group.

Conclusions:

Urinary sucrose excretion is a good marker of mucosal gastric damage in children and may be used as a screening test in large groups of populations.
Congenital Chloride‐Losing Diarrhoea: Absence of the Anion‐Exchange Mechanism in the Rectum
Authors: Jenkins H. R. , Milla P. J.
Published: February 2024

Background:

Congenital chloride‐losing diarrhoea is characterized by a defect in chloride/bicarbonate exchange, which is normally present in the ileum and colon. Whether the defect is an absence or a reversal of such an exhange is unclear, and we have investigated two young children with the disorder to answer this question.

Methods:

We used a previously described nonequilibrium rectal dialysis method, using different dialysate anion concentrations, to investigate the movement of sodium, potassium, chloride, and bicarbonate in the rectum of the two children.

Results:

The results showed that chloride and bicarbonate movements were not linked in any active way, and both ions appeared to move passively in response to the electrochemical gradients generated.

Conclusions:

In the two subjects studied, the defect in the rectum appears to be an absence of the normal anion exchange mechanism present in the bowel, rather than its reversal.
In Situ Interleukin 5 Gene Expression in Pediatric Crohn's Disease
Authors: Hankard G. Fromont , Brousse N. , Cézard J. P. , Emilie D. , Peuchmaur M.
Published: February 2024

Background:

Eosinophils contribute to the intestinal inflammatory infiltrate in Crohn's disease (CD). Eosinophilic infiltration occurs early in Crohn's recurrences, and a release of eosinophil cationic proteins has been observed in active CD. The proliferation, differentiation, and activation of eosinophils are highly dependent on the cytokine interleukin 5 (IL5). In the present study, we used in situ hybridization (ISH) to investigate the expression of the IL5 gene in intestinal specimens from patients with CD.

Methods:

We studied 14 intestinal samples from eight children who had undergone ileocolectomy for advanced CD. The samples were examined for the intensity of the inflammatory infiltrate. Normal pediatric intestine specimens served as controls. In situ hybridization was performed on frozen tissue using radiolabeled IL5 mRNA probes.

Results:

Positive signal with the IL5 antisense probe was observed within numerous cells infiltrating the specimens involved with CD. The number of IL5‐expressing cells correlated with the histological grade of inflammation. Most of the labeled cells were eosinophils, characterized by their bilobed nuclei. Rare IL5‐positive cells were detected in the control tissues. No positive signal was obtained with the IL5 sense probe.

Conclusion:

These results suggest that IL5 can be produced by eosinophils at the sites of inflammation in active CD and could be involved in the immune response by activating eosinophils, at least in part through an autocrine pathway, and perhaps by interacting with B and T cells.