bluuebunny/crossref_metadata_2025 huggingface dataset:
Clinicopathological study of non-granulomatous necrotizing lymphadenopathies
Authors: Paul Tara Roshni , Ayesha Sobiya Mahnaz , Uppin Shantveer G , Uppin Megha S
Published: December 2021

Non-granulomatous necrotizing lymphadenopathy (NGNL) is not a specific entity. It is seen in various conditions like Kikuchi-Fujimoto disease (KFD), Systemic Lupus Erythematosus (SLE), tuberculosis, lymphoma/metastasis and lymph node infarction. These conditions mimic each other histologically but it is necessary to identify the correct pathology as the treatment differs significantly.

To highlight the subtle morphological features which lead to the etiological diagnosis in NGNL.

The lymphnode biopsies (N=198), reported in our institute as NGNL, over 4½ year study period, were retrieved. Of these, the benign cases were 64 in total, with 40 cases of KFD and 8 cases of SLE. H&E, special stains and immunohistochemistry slides were reviewed by two pathologists. Histomorphological features like amount of necrosis, apoptotic debris, vasculitis, presence of neutrophils, eosinophils, histiocytes, plasma cells, hematoxylin bodies, Azzopardi phenomenon and thrombus formation were studied.

Logistic regression analysis was performed to identify the most significant histopathological parameter with each disease. Kendall’s Tau matrix plot analysis was used to measure the correlation between the disease and the histopathologic variables.

Features like vasculitis, hematoxylin bodies and Azzopardi phenomenon showed strong correlation with SLE and inverse correlation with KFD. Apoptotic debris, paucity of neutrophils and eosinophils had a strong positive association with KFD.

The histological features help in differentiating the various entities associated with NGNL. It is necessary to correlate with clinical details and various laboratory parameters to reach a conclusive diagnosis because these conditions have varied treatment modalities.
Importance of fine needle aspiration cytology in revealing the spectrum of axillary swelling: An experience with 30 cases
Authors: Rai Tina , Rai G.S
Published: December 2021

FNAC plays an important role in the early diagnosis of the axillary swelling. This study was conducted to document the spectrum of lesions on the patients that came for FNAC with the complain of axillary swelling.

Present study was carried out at the Department of Pathology. A total of 30 cases of axillary swelling which were referred for FNAC in the department of Pathology, over the period of 3 months were retrospectively evaluated. All the stained slides of the cases were also reviewed.

: From 30 cases there were 13 males and 17 females. On examining the stained slides maximum number of cases presented with chronic granulomatous lymphadenitis followed by Reactive lymphadenitis , Lipoma, Ductal carcinoma metastasis of breast in axillary lymphnode, chronic non-specific lymphadenitis, One unusual case of Hydatid cyst who presenting with axillary swelling was also diagnosed.

: FNAC is an important tool in differentiating benign and malignant lesions thus, helps in the proper management of the disease.
Cyclin D1 expression in Peripheral T-Cell Lymphoma: A report of 2 cases
Authors: Rathi Shweta P , Pant Vinita , Mehta Jay
Published: December 2021

: Peripheral T-cell lymphomas (PTCLs) represent a heterogeneous group of non-Hodgkin's lymphomas (NHL), characterized by poor outcome, accounting approximately for 10%-15% of all non-Hodgkin lymphomas in the western countries, and with a higher prevalence in Asia. Cyclin D1 immunoreactivity is characteristically seen in mantle cell lymphoma. It is also observed in hairy cell leukemia, plasma cell myeloma and a proportion of diffuse large B-cell lymphomas, however its expression in peripheral T-cell lymphoma is rarely recorded.

: We report two cases of peripheral T-cell lymphoma not otherwise specified with heterogeneous nuclear Cyclin D1 immunohistochemical overexpression, due to gene copy gain, a phenomenon similar to that observed in Mantle Cell Lymphoma.

: Cyclin D1 expression can be seen in PTCLs, besides mantle cell lymphoma, hairy cell leukemia and plasma cell myeloma and underline the importance of molecular biology integration tests as a diagnostic tool to escape the pitfall.
Cutaneous ciliated cyst: A case report
Authors: Amin Yutika , Arora Kalpana , Rairikar Shubhangi , Patil Sanjay
Published: December 2021

Cutaneous ciliated cyst are relatively rare benign lesions, found in the dermis or subcutis of the lower extremities of young females in their second and third decades. The cysts are typically lined by ciliated cuboidal to columnar epithelium, showing pseudostratified areas and focal squamous metaplasia is occasionally present. Immunohistochemical studies have demonstrated that the cysts can be PR and ER positive, similar to the epithelia of the fallopian tubes. The pathogenesis of the cyst is yet being studied, some hypotheses have been proposed including the Mullerian heterotopias, ciliated metaplasia of eccrine sweat glands, and embryonic remnants of the cloacal membrane. We report a cutaneous ciliated cyst over the right gluteus area in a 29 year old female. On histologic examination, the cyst was lined by ciliated columnar epithelium, showing occasional papillary projections.
Three-dimensional periodic thermoelastichydrodynamic modeling of hydrodynamic processes of a thrust bearing
Authors: Sokolov N. V. , Khadiev M. B. , Fedotov P. E. , Fedotov E. M.
Published: December 2021

The article presents the basic principles of three-dimensional mathematical modeling of the operation of a thrust plain bearing with fixed pads of the compressor. The model is based on the periodic thermoelastichydrodynamic (PTEHD) theory which allows calculating the temperature at the inlet to the pad and considering the complete thermal pattern. A description of the main provisions of the numerical implementation is given. In the stationary mode of the bearings operation, using the Sm2Px3Tx program, numerical experiments were carried out aimed at studying different boundary conditions to the Reynolds equation, the physics of the hydrodynamic process in the lubricating and boundary films of the bearing and the heat propagation in the body of the pad and thrust collar.
Laser-scanning rangefinder fixed on a gimbal with two degrees of freedom
Authors: Zelenskiy V. A. , Kapalin M. V.
Published: December 2021

A laser-scanning rangefinder mounted on a gimbal with two degrees of freedom is presented. The rangefinder can be used as part of a navigation system of an unmanned aerial vehicle to avoid obstacles or prevent collisions. Compared to stereo cameras, the device requires significantly less computing resources and is less dependent on lighting conditions. Compared to integrated lidars, the cost of the device is by an order lower. А model of the device was developed and an obstacle avoidance flight was simulated in the Gazebo simulator. The PX4/Avoidance software was used as an autopilot. As a result of a model experiment, we found that a scanning laser rangefinder can provide autonomous navigation with obstacle avoidance.
Analysis of characteristics of electric propulsion systems intended for carrying out maneuvers of maintenance of low Earth working orbit of small satellites
Authors: Salmin V. V. , Volotsuev V. V. , Nikitin A. V.
Published: December 2021

An analysis of the mass of the working fluid and motor operating time of electric propulsion systems applied as a part of small spacecraft to carry out maneuvers of maintenance of the low Earth working orbit is carried out. The analysis is carried out for the small spacecraft with the weight in the range from 300 to 1000 kg functioning in working orbits with the height in the range from 400 to 600 km. When carrying out the analysis the values of the specific impulse of the propulsion system in the range from 800 to 1600 sec were accepted. Procedural guidelines for assessing the value of the required characteristic speed depending on the aerodynamic drag force, as well as for assessing the value of mass of the working fluid with account for the value of the specific impulse and defining the motor operating time of the propulsion system depending on the exhaust speed of the working fluid were used. The results of calculations given in the article show that the mass of the working fluid and the motor operating time vary depending on the height of the orbit and the mass of the small spacecraft and allow making quick preliminary assessment of the main design characteristics of the electric propulsion engines used to carry out maneuvers of maintenance of the low Earth working orbit of small spacecraft with different weight dimension characteristics during the prescribed term of active existence.
Administrative and legal transport security regulation features in the CIS member countries
Authors: Zaikova S. N.
Published: December 2021

The article is devoted to the current problem of the security of the transport complex and participants in transport legal relations. The author notes that the state of legal regulation of the problem in question in the territories that were previously part of the USSR is of particular importance for ensuring transport security in the Russian Federation. The author analyses and compares the Russian and the CIS countries transport security administrative and legal support systems. Defining the elaboration level of the CISs member countries legislation in the field of transport security as well as problems, differences and contradictions, development of proposals for the terminology unification, forms and methods of cooperation based on the analysis of international legal basis (treaties, memorandums, protocols, agreements etc.), the author comes to the conclusion that not all CIS member states have adopted specialized laws on transport security. The content of the adopted and existing national laws has significant differences from the model law on transport security in terms of objectives, principles, basic concepts as well as administrative and legal means. Hence, the unification of national and international legislation is proposed that would ensure the coordination between the CIS member states in the field of transport security. The present research may be implemented if amendments are made into the legislation that regulates the stated sphere of legal relations.
Specifics of the prosecutor’s participation in proceedings for considering applications for the return of a child (on the exercise of access rights to him) on the basis of the 1980 Convention on the Civil Aspects of International Abduction of Children
Authors: Golovko I. I.
Published: December 2021

This article examines the problem of the exercise of parental rights (guardianship rights) in relation to a minor. At present, there are quite numerous disputes between parents, other persons entitled to rights in relation to minors, about the place of residence of the child and about with whom he will live. Controversial issues are resolved both out of court proceedings and in court. The Code of Civil Procedure of the Russian Federation establishes the powers of the prosecutor to apply to the court in cases of this category and to intervene to give an opinion.The purpose of the article is to present the results of a study of the peculiarities of the participation of a prosecutor in court proceedings in cases of the return of a child (on the exercise of access rights in relation to him). The tasks were to generalize judicial practice, identify violations in the consideration of cases by the courts, establish the specifics of the participation of the prosecutor in the proceedings in cases of this category. The author analyzes the issues of the prosecutors competence at the pre-trial stage of resolving disputes and the measures that he has the right to initiate in defense of the violated rights of the parent (another person who applied to the prosecutors office) in the administrative and judicial order. In connection with the consolidation in the Code of Civil Procedure of the Russian Federation, the right of the prosecutor to initiate proceedings in a court of general jurisdiction in cases of the considered category, attention is paid to the issues of determining jurisdiction and the subject of proof, the time frame for going to court, the time period for the proceedings, the time period for challenging the court decision. The emphasis is also placed on the implementation of the right of the prosecutor to intervene in the case to give an opinion. On the basis of the provisions of the 1980 Hague Convention, the results of practice, the generalization of the reasons for the cancellation of the decisions of the courts, the conclusions on the most significant aspects that need to be paid attention are substantiated. It is concluded that the judicial practice of considering cases of this category is being formed and is currently not free from violations of the requirements of the law. Attention is drawn to the conclusions of the Supreme Court of the Russian Federation based on the materials of the generalization of practice.
Problem of election validity in remote electronic voting
Authors: Larin I. G.
Published: December 2021

The article analyzes the features and problems of using the institution of remote voting in the electoral process in general and the problem of invalidation of elections associated with the use of this institution, in particular. The article reveals the features of the implementation of the remote electronic voting procedure in practice, and also reveals such problems associated with the use of software as the presence of gaps in modern legislation in terms of regulating the invalidity of the described elections, uncertainty in matters of violations in this area of electoral law. The article concludes about the shortcomings of the existing legal regulation and identifies possible solutions to the identified problems.
Fraudulent actions using information and telecommunications technologies in the field of mobile Internet applications
Authors: Ozerov K. I.
Published: December 2021

The article deals with the specifics of committing fraudulent actions in the field of mobile Internet applications. The question of the security of official (App Store, Google Play) and unofficial platforms for downloading user programs for various purposes is raised. Examples of fraud are given and their negative consequences are demonstrated. The essence of fleeceware-applications is revealed and the pros and cons of the IOS and Android operating systems, which are the technical base in the mobile devices of the largest companies, are noted. There is an age category that is more exposed or may be exposed to illegal actions on the part of fraudsters in the field of IT technologies. In turn, the emphasis is placed on some gaps in those. systems and legislation in which the fraudster avoids criminal prosecution. The high latency of such crimes is confirmed due to the small damage to the victims of the assault, if we consider each victim separately, as well as due to the complexity of the crime itself. Measures are taken to prevent fraudulent actions related to online applications on mobile devices against yourself.
Human rights activities: legal and moral aspects
Authors: Lang P. P.
Published: December 2021

The article considers human rights activities as a phenomenon that constitutes an integral part of the legal society. It identifies problems of a theoretical and practical nature associated with difficulties in this area, caused by both the COVID-19 pandemic and other reasons. An attempt has been made to assess the legal and moral and ethical aspects of such a necessary activity at the present stage of the development of public relations, attention is paid to the position of international bodies regarding human rights activities, its goals and objectives. The importance and relevance of the topic is explained by the fact that, in the opinion of human rights defenders themselves, the entire system of human rights protection, created after one of the most terrible periods in modern world history, is going through a crisis at this historical stage, which is increasingly aggravated under the influence of numerous problems of political and economic nature. Military conflicts, migration, a pandemic clearly demonstrate the obvious need to address the issue of the essence of human rights activities, including its moral and ethical component.
Methods, principles and presumptions of constitutional and conflict diagnostics
Authors: Tretyak I. A.
Published: December 2021

The article examines the main elements of constitutional and conflict diagnostics, which is a system of consistently applied methods, legal principles and presumptions, aimed at obtaining information about the causes, content, consequences and methods of preventing and resolving a constitutional conflict. Constitutional and conflict diagnostics is theoretically justified by the author as a new method of the science of constitutional law, which allows lawyers to study constitutional conflicts and constitutional norms of the conflictological type. The use of constitutional and conflict diagnostics will allow to establish and investigate the causal relationship between the formation of law, its normative expression and subsequent law enforcement, which will reflect the constitutional conflict. The author believes that the following methods are used in the course of diagnosing a constitutional conflict: dialectical, systematic, historical, statistical, methods of formal logic, formal-legal method, method of legal modeling, and other methods. The author also proposes to consider as the principles of such diagnostics: the principle of taking into account the specific historical situation, dialectical unity, systematic study of the conflict and the principle of the rule of law. The author suggests considering the following presuppositions used in the course of constitutional and conflict diagnostics: the presumption of the inevitability of constitutional conflicts, the presumption of the solvability of constitutional conflicts, and the presumption of the prevention of conflicts.
Difficult way of the institution of criminal liability for attacks on the honor and dignity of the person, or problems of targeting
Authors: Klenova T. V.
Published: December 2021

The article is devoted to the institution of criminal liability for attacks on the honor and dignity of the individual. The article, using the historical method, examines the stages of development of this institution and the features of protecting the honor and dignity of the individual from the point of view of the values of a modern democratic state. The author analyses the impact of explicit and implicit criminal policy objectives on the ways to protect the honor and dignity of the individual. Particular attention is paid to the criminalization and decriminalization of libel and slander. The research is aimed at identifying the problems of targeting in changes in the institution of criminal liability for attacks on honor and dignity, when the relevant criminal law norms are replaced by administrative law norms. The author seeks to depoliticize the protection of the personal right to honor and dignity on the basis of the principle of equality of citizens before the law. The current Russian criminal legislation is mainly aimed at protecting the honor and dignity of persons in connection with their social accessories. Within the protective concept of criminal law, the author of the article justifies the conclusion that the right of anyone who has suffered from slander or insult to achieve the truth and state censure of the perpetrator is guaranteed. Such a view will also be interesting to researchers of the criminal process.
Body of preliminary investigation in the modern russian criminal proceeding
Authors: Dikarev I. S.
Published: December 2021

In the modern Russian criminal proceeding the role of the head of the investigative body has increased so much that it is no longer necessary to talk about any procedural independence of the investigator. This situation is highly criticized in the legal literature and the researchers note the necessity to return the investigator to the former procedural status. According to the author of the article, the current state of the issue should not be considered problematic since in the conditions of the changed criminal procedure regulations the investigator is no longer a single body of the preliminary investigation. The preliminary investigation is carried out jointly by the investigator and the head of the investigative body, who is assigned a leading and controlling role. In fact, there are grounds to speak about the collegiality of the modern preliminary investigation. At the same time, the preliminary investigation body is currently an investigative body and therefore procedural independence should be provided not to the investigator, but to the investigative body.
On the issue of evidence and proof in criminal proceedings
Authors: Voskoboynik I. O. , Gaidysheva M. G.
Published: December 2021

The article deals with the concept and essence of evidence in criminal cases. The correlation between the concepts of any information and actual data is analyzed in order to define the concept of evidence in criminal cases. The purpose of using evidence in criminal cases is justified. The article concludes that it is necessary to substantiate any procedural decisions with relevant, acceptable and reliable evidence.
Zespoły komórek płciowych w gametogenezie zwierząt - geneza, organizacja i funkcjonowanie
Authors: Świątek Piotr , Urbisz Anna
Published: December 2021

W takcie wczesnej gametogenezy zwierząt pojawiają się nietypowe podziały mitotyczne komórek płciowych, które nie kończą się pełną cytokinezą. W konsekwencji potomne komórki nie są kompletnie rozdzielone ale pozostają przez pewien czas połączone zmodyfikowanymi pierścieniami zaciskowymi zwanymi stabilnymi mostkami międzykomórkowymi. Mostki te to na tyle szerokie pasma cytoplazmy (od 0,2µm do 20µm), że możliwa jest wymiana zarówno produktów genowych jak i organelli pomiędzy połączonymi komórkami. Takie syncytialne twory nazywamy zespołami (cystami) komórek płciowych. Zespoły występują powszechnie w trakcie spermatogenezy zwierząt łącząc z sobą męskie komórki płciowe aż do ich przekształcenia w plemniki. W linii żeńskiej (oogeneza) zespoły mogą się w ogóle nie formować, powstają na bardzo krótki czas (do mejozy) lub na dłużej (do zaawansowanej oogenezy). Pomimo uniwersalnego mechanizmu powstawania zespołów (niepełna cytokineza) obserwujemy dużą różnorodność w ich organizacji przestrzennej i funkcjonowaniu. Niniejszy artykuł przedstawia podstawowe fakty związane z powstawaniem i funkcjonowaniem zespołów komórek płciowych w linii męskiej i żeńskiej.
Here, there and everywhere – the importance of neutral lipids in plant growth and development
Authors: Zienkiewicz Agnieszka , Saldat Marta , Zienkiewicz Krzysztof
Published: December 2021

In plants, lipids serve as one of the major and vital cellular constituents. Neutral lipids reserves play an essential role in the plant life cycle by providing carbon and energy equivalents for periods of active metabolism. The most common form of lipid storage are triacylglycerols (TAGs) packed into specialized organelles called lipid droplets (LDs). They have been observed in diverse plant organs and tissues, like oil seeds or pollen grains. LDs consist of a core, composed mostly of TAGs, enclosed by a single layer of phospholipids that is decorated by a unique set of structural proteins. Moreover, the recent advances in exploration of LDs proteome revealed a plethora of diverse proteins interacting with LDs. This is likely the result of a highly dynamic nature of these organelles and their involvement in many diverse aspect of cellular metabolism, tightly synchronized with plant developmental programs and directly related to plant-environment interactions. In this review we summarize and discuss the current progress in understanding the role of LDs and their cargo during plants life cycle, with a special emphasis on developmental aspects.
A nyugdíj-paradigmák ösztönzési hatása az életpálya fogyasztáson keresztül
Authors: Banyár József
Published: December 2021

A cikkben, a nyugdíjelméletben megszokott egymást átfedő nemzedékek (OLG) modell keretében, az ott szokásos egyszerűsítésekkel és elvonatkoztatásokkal élve, azonban a képleteket mellőzve, helyettük egyszerű ábrákkal szemléltetve próbálom meg bemutatni az egyes nyugdíjmegoldások problémáit, és érvelni egy olyan vegyes rendszer mellett, amely részelemként egy reális ígéreteket tartalmazó, „visszanyesett” folyó finanszírozású rendszert tartalmaz a gyermeknevelők, és egy feltőkésített részrendszert a gyermeket nem nevelők számára. A megoldás – szemben a „modern korban” szokásos feltőkésített és folyó finanszírozású nyugdíjrendszerekkel – mindenki számára biztosítja az életpálya-kereset és -fogyasztás egyensúlyát, így a rendszert nem a felborulás, hanem a fenntarthatóság felé ösztönzi, és mindenkinek meghagyja a választási lehetőséget, hogy szabadon dönthessen a gyermekvállalásról, mivel döntéséből sem előnye, sem hátránya nem származik – szemben a mai rendszerrel, ami arra a feltételezésre épül, hogy elegendő gyermeket vállalnak az emberek, miközben egyértelműen a gyermek nem vállalását díjazza. A tanulmány végén megfogalmazunk egy paradoxont: a mai, gyermekvállalásról hallgató, attól látszólag független folyó finanszírozású nyugdíjrendszer erősen függ a tényleges gyermekvállalástól, és ezzel rákényszeríti a politikát a gyermekvállalás népszerűsítésére, míg a gyermekvállalást nyíltan elismerő nyugdíjrendszer a gyermekvállalás szempontjából semlegessé válik, ezzel felszabadítja a politikát az ilyen kényszer alól.
Életinterjú Dr. Pálvölgyi Mátyással
Authors: Gárdos Judit , Vajda Róza
Published: December 2021

A közelmúlt biztosítástörténetének mind teljesebb feltárása és bemutatása érdekében a MABISZ elhatározta, hogy létrehozza a biztosítástörténeti Oral History Archívumot az elmúlt évtizedek kiváló szakembereivel, vezetőivel készített, filmre rögzített ún. életútinterjúk anyagából, amely elsősorban kutatási, másodsorban kommunikációs célokat szolgál. A Biztosítás és Kockázat Szerkesztősége úgy döntött, az Oral History anyagaiból – „Életutak” címmel – az interjúk rövidített és szerkesztett változatát rendszeresen közreadja. Negyedik interjúalanyunk Dr. Pálvölgyi Mátyás, aki 1995 és 2011 között a Generali-Providencia Biztosító Rt., illetve annak jogutódja, a Generali Biztosító Zrt. elnök-vezérigazgató funkcióját töltötte be. Jelenleg a Generali Biztosító Zrt. Felügyelő Bizottságának tagja (korábban elnöke) és az Európai Utasbiztosítási Zrt. Felügyelő Bizottságának elnöke.
Differenciálegyenletek az életbiztosításban
Authors: Hingyi Balázs
Published: December 2021

Ebben a dolgozatban az életbiztosítások aktuáriusi számolásainak alapjául szolgáló halálozási intenzitást vizsgáljuk a pénzügyi területeken használatos Cox–Ingersoll–Ross-modell segítségével. Felírjuk a modell momentumait és a pénzügyi számításokkal párhuzamot vonva a túlélési valószínűségeket is. Különböző módszerekkel megadjuk a diszkrét adatokból történő általános momentumok számítását is, amelyeket fel is használunk a modellek becsléséhez. Végül a felírt elméleti modell használhatóságát valós adatokon teszteljük különféle becslési módszerekkel, és megmutatjuk, hogy az általunk felírt modellel jellemezhető a 2017-es időskori magyar halandóság. A publikáció alapjául a BCE-ELTE közös Biztosítási és Pénzügyi Matematika mesterszakon írt szakdolgozat szolgált, amely alapján a szerzőnek ítélte a MAT a Biztosításmatematika Ifjú Mestere díjat.
Bank internetowy (digital-only bank) – nowy model bankowości
Authors: Schmidt-Jessa Katarzyna
Published: December 2021

The aim of the chapter is to systematize the concepts related to digital-only banks, as well as a strategic analysis of the new banking model, which is the digital-only bank made using the SWOT method. The literature studies and analyses carried out have shown that there is a serious terminological chaos, which contributes to the misuse of concepts related to the FinTech sector for the purpose of characterising digital-only banks. Digital-only banks are FinTech institutions that have emerged after the global crisis of 2007–2009 and provide banking services under a full banking licence. These banks do not have subsidiaries, branches or offices and provide banking services only through mobile devices or the bank’s website. The SWOT analysis revealed that these institutions have many strengths and opportunities that they should competently exploit. However, it is noted that social resistance, fear of innovation or attachment to traditional banking may be barriers to the success of digital-only banks. At the same time, it seems that the coronavirus pandemic may contribute to the growing interest in digital-only banks.
Como dice un antiguo proverbio: La sabiduría de Eurípides
Authors: Osorio Herrera Bayron León , Mazo Lopera John Edison
Published: December 2021

La sabiduría popular se expresa a través de proverbios, dichos, sentencias o refranes. En pequeñas dosis de cordura las máximas manifestan una especie de ciencia práctica que apunta a lo general desde lo particular en una doble vía: por una parte, convocan a la reflexión desde un mensaje claro y distinto que amplía nuestra opinión sobre las cosas. De otro lado, las máximas también invitan a corregir, curar o sopesar la propia conducta desde las buenas costumbres y el buen juicio.
¿Blockchain es más que criptomonedas?, presente y futuro
Authors: Noriega C. Gustavo A.
Published: December 2021

En este documento se revisa la definición de blockchain y su aplicación en las criptomonedas; cómo su ulterior desarrollo permitió aplicar el mismo principio en otras de mayor alcance, como el aseguramiento y la formulación de contratos inteligentes en relación con derechos y obligaciones asociados a criptoactivos y criptopasivos. Además, se analiza la lectura que de las blockchain tienen las instituciones financieras y académicas, sin dejar de lado sus características negativas, asociadas en mayor medida a la opacidad entre los intervinientes y al impacto que tiene sobre el ambiente su minería. Y también se resalta su tratamiento tributario en algunos países lo que contribuye a su formalización en forma progresiva.
La auditoría interna en el sector textil: un oficio tácito en las tecnologías disruptivas
Authors: Serrano Junco Claudia Liliana , Malagón Alexandra C. , Cruz Maldonado Raúl Ignacio , Salcedo Mojica Jesús
Published: December 2021

Cuando las empresas y unidades productivas de los sectores económicos logran disminuir las brechas entre las complejidades del sector externo y las dinámicas internas a través de mecanismos mediáticos es posible alcanzar la armonía, lo cual significa que el hecho evaluativo de las categorías permite identificar cuáles son las fallas que presenta la empresa y en qué campo se debe actuar para cambiar la gestión de forma que sea más competitiva. A partir de esta postura el presente artículo propone una herramienta mediada por el uso de las TIC que permita caracterizar los procesos de auditoría interna en las localidades seleccionadas (Tunjuelito y Antonio Nariño), específicamente en los barrios Policarpa y La Alquería en la ciudad de Bogotá, mediante visitas y trabajos de campo en diversas jornadas investigativas y pedagógicas, y de esa manera sensibilizar a la población en cuanto a la importancia del estudio, facilitando así su participación activa en la investigación, y aportando en el diseño de estrategias de mejora, según los hallazgos, donde al final queden lecciones aprendidas, no sólo para el sector sino para toda la comunidad educativa y profesional del área disciplinar, que permitan impactar positivamente el entorno, en esta ocasión del sector seleccionado.
Educación sobre contabilidad gubernamental en Colombia: tendencias y retos
Authors: Díaz Jiménez Michael Andrés , Rico Bonilla Carlos Orlando
Published: December 2021

En el texto se presenta una investigación sobre las tendencias actuales de la educación en contabilidad gubernamental en Colombia. Se toma como fuente básica la revisión de una muestra de dieciocho planes de estudio de contaduría pública con acreditación de alta calidad nacional. En ese sentido, a partir de un análisis documental y cualitativo de los contenidos se examinan los espacios académicos, las temáticas, las estrategias pedagógicas y las referencias bibliográficas de los microcurrículos correspondientes. Considerando esto y los demás aspectos asociados al contexto normativo, técnico y tecnológico, se describen algunos retos que podría asumir la comunidad académica contable en procura de lograr avances de esta área en el país.
La relación entre el Gobierno Corporativo, el desempeño empresarial y la valoración en el mercado de las empresas mexicanas
Authors: Meneses Cerón Luis Ángel , Pérez Pacheco Camilo Andrés , Tintinago Narváez Gaby Edith , Frías Navarrete Jorge Eduardo
Published: December 2021

Este estudio analiza la relación entre las prácticas de Gobierno Corporativo (GC), el desempeño empresarial y la valoración de mercado de compañías mexicanas. Se analizó́ una muestra de 35 firmas que componen el índice IPC de la Bolsa de México durante el periodo 2014 a 2018, por medio de la implementación de técnicas de análisis econométrico del tipo panel de datos no balanceados. Los resultados obtenidos evidencian que el índice GDS empleado en este estudio se correlaciona de manera positiva con la rentabilidad de las empresas, estimada a través del ROE; adicionalmente, los niveles de endeudamiento financiero y total de las empresas analizadas tiende a crecer cuando estas mantienen buenas prácticas corporativas. Por último, no existe una relación estadísticamente significativa entre el índice de gobierno GDS y el valor de la empresa, representado por la Q de Tobin. Estos hallazgos revisten alta importancia para los investigadores de la gobernanza corporativa y son parcialmente consistentes con investigaciones recientes en la materia.
Assessing the Perceived Usefulness of Accounting Information in Albania
Authors: Demiraj Rezart , Shkurti Aranit , Demiraj Enida
Published: December 2021

This study attempts to provide a general overview on the use of accounting information in Albania. An extensive use of accounting information by different stakeholders would be a testimony of the quality and reliability of accounting information, but the opposite would indicate otherwise calling for improvement in the area of financial reporting. Data are collected by means of a questionnaire. All respondents are certified accountants, members of the biggest and most prominent-certified accountants association in Albania. The questionnaire reveals that in general accounting, information is not heavily used neither by entities’ management nor by other users. Surprisingly, users of accounting information that are closest to the entity use it very little or not at all, raising big questions on the quality and trustworthiness of accounting information. The study is just an initial assessment of the perceived usefulness of accounting information in Albania. The questionnaire is addressed to certified accountants who answer on behalf of their client companies. The study investigates the usefulness of accounting information as perceived by various stakeholders in Albania. Even though this is a well-researched topic worldwide, to the knowledge of the authors there are no such studies in Albania.
Despertando el mentis oculus: una aproximación al conocimiento de sí mismo en De ludo globi de Nicolás de Cusa
Authors: Román Massiel
Published: December 2021

El objetivo del presente trabajo es aproximarse a la forma en que el hombre se conoce a sí mismo a través del curioso juego de la bocha planteado en De ludo globi. La respuesta que plantea este trabajo es que, si ha de conocerse, el alma humana debe salir de sí misma. A partir de un análisis de los elementos involucrados en dicho juego, veremos que la creación artística, como explicatio de las nociones que aquella lleva en sí misma, proporciona la instancia y herramienta adecuadas para este fin. Por ende, seguiremos el rastro de la vis inventiva para descubrir las potencias del alma y acentuar un aspecto importante en el cual la mens humana es imago Dei: la fuerza creativa libre.
Una aproximación al amor en la filosofía de Baruch Spinoza
Authors: Tapia Danilo
Published: December 2021

El artículo analiza la noción de amor en la filosofía de Spinoza a través del Tratado de la reforma del entendimiento, el Tratado breve y la Ética. El amor en Spinoza debe contextualizarse en su fenomenología crítica de los afectos y su teoría del conocimiento. Así es posible mostrar que, para Spinoza, cómo se ama —activa o pasivamente— es más importante que una distinción normativa entre objetos de amor correctos o incorrectos. Esta interpretación sobre el amor en Spinoza es coherente con las premisas éticas y el monismo ontológico de su filosofía, y con su afirmación de que el amor es también una actividad de la Sustancia.
Absorção das tarefas de processamento de Linguagem Natural (NLP) pela Ciência da Informação (CI)
Authors: Falcão Luander Cipriano de Jesus , Lopes Brenner , Souza Renato Rocha
Published: December 2021

Um dos recentes desafios da abordagem denominada Big Data tem sido extrair informações relevantes de grandes quantidades de dados não estruturados, como por exemplo de textos escritos em diversos idiomas. A principal abordagem de análise de texto e linguagem por meio computacional é chamada de Processamento de Linguagem Natural (Natural Language Processing - NLP, na sigla em inglês). Identificar como as áreas do conhecimento estão utilizando as evoluções em seus domínios, no que tange à NLP, especialmente a Ciência da Informação, por fornecer os principais conceitos de tratamento de dados, informações e conhecimento, é o cerne desse estudo. Este foi estruturado tendo como base uma Revisão Sistemática da Literatura, entendendo ser essa uma abordagem capaz de fundamentar noções iniciais e, ao mesmo tempo, consistentes para a análise da questão central que motivou esse trabalho. Dentre os resultados encontrados está a pouca utilização dos recursos de NLP pela Ciência da Informação.
Mapeamento de Processos como ferramenta para Gestão de Documentos
Authors: Crivellaro Fernanda Furio , De Carvalho Pazin Vitoriano Marcia Cristina
Published: December 2021

O objetivo deste artigo é identificar os benefícios do mapeamento de processos para a Gestão de Documentos, a partir da análise de ferramentas de modelagem desenvolvidas no âmbito da Teoria da Administração. Os procedimentos metodológicos contemplam uma pesquisa qualitativa de natureza exploratória e descritiva. Como método de pesquisa, foi realizada uma revisão bibliográfica. Como resultado do estudo, percebe-se que o mapeamento de processos dá suporte à tomada de decisão para a Gestão de Documentos, auxiliando na redução de falhas na produção ou tramitação, na acumulação e na falta de procedimentos para lidar com os documentos, assim como no acesso à informação, cuja ocorrência compromete a qualidade das atividades diárias da organização.
Tellegens dieren in het Poolse bos. De dubbele bodem en het visuele aspect bij Toon Tellegen in Poolse vertaling
Authors: Buelens Kaat
Published: December 2021

This paper presents the results of a comparative analysis of two works by Dutch (children’s) author Toon Tellegen and their translations into Polish. The article focuses on the cultural context adaptation of the dual address for children and adults in his works on the one hand, the textual and visual cohesion on the other. The analysis will show that, while the translated text favors a foreignization approach, treating the child as a full-fledged reader and allowing the adult to find merit in these stories, too, the visual adaptations lean towards domesticating it for the Polish cultural context.
Hoe benader je directheid? Het belang van culturele variatie
Authors: Wiercińska Katarzyna
Published: December 2021

In this contribution we review Directness and Indirectness Across Cultures by Karen Grainger and Sara Mills. We believe that this publication will help resolve many theoretical questions and doubts regarding intercultural communication, which is a sensitive matter within the field of extramural Dutch studies. What most NT2 or NVT teachers will probably have to deal with sooner or later is a discussion about Dutch directness. It seems that it has become a notorious stereotype which the students often bring to class.
Het gebruik van “Oud en Nieuw Oost-Indiën” van François Valentyn door bewindhebbers van de VOC in de achttiende eeuw
Authors: Huigen Siegfried
Published: December 2021

This article discusses the circulation of information extracted from François Valentyn’s Oud en Nieuw Oost-Indiën (1724–1726) during the eighteenth century, both with regards to the central organs of the Dutch East India Company (VOC) in the Netherlands and the VOC establishments in the East Indies. First, three documents are analysed that were part of five VOC directors’ personal archives, with the aim to determine the way these directors made use of Valentyn’s book. It is concluded that for these directors Oud en Nieuw Oost-Indiën was probably the most important source of information about the VOC’s trading empire, while at the same time their epistemic interest was limited to matters of trade. Second, the usage of Valentyn’s book in various VOC establishments in the East Indies is assessed on the basis of correspondence between these establishments with the VOC central government in Batavia. Because of the fact that Oud en Nieuw Oost-Indiën was used simultaneously as a source of information by several actors, both in the Netherlands and in the East Indies, this might have resulted in standardising the operational knowledge of the East Indies within the VOC network.
Phenological variability and resistance to late spring frost of common beech in the international provenance test in Bosnia and Herzegovina
Authors: Memišević Hodžić Mirzeta , Hebibović Almedin , Ballian Dalibor
Published: December 2021

The research aimed to determine the start, end and duration of leafing phases, the degree of plant damage caused by late spring frost, and the retention of leaves in autumn. The research was conducted in the international common beech provenance test in Bosnia and Herzegovina. The test contains eight provenances from Bosnia and Herzegovina, four from Germany, three from Serbia, two each from Croatia, Romania and Switzerland, and one from Hungary. Leafing phenology, canopy damage caused by late spring frost, and leaf retention were assessed in 2019. Most provenances started opening buds on 17 April 2019. Complete canopy damage affected the highest percentage of plants in provenance BW Bad Wildbad, Germany (68 %), and the lowest in provenance Konjuh Kladanj, Bosnia and Herzegovina (3.2 %). Provenance Herzogenbuchsee from Switzerland had the highest percentage of winter leaf retention (37.5 % of plants). The results can be used in choosing provenances that are resistant to low temperatures in zones of late spring and early autumn frost.
Primerjava različnih regresijskih modelov za napovedovanje debelinskega priraščanja jelke
Authors: Ficko Andrej , Trifković Vasilije
Published: December 2021

We present seven alternative statistical models for modelling tree diameter increment with data from permanent sampling plots. In addition to the polynomial regression model, we present a regression model with added random noise, a mixed linear model, regression with natural splines, and three models with limited dependent variables: truncated regression, tobit regression and grouped data regression. The models may be used when dealing with truncated or censored variables, biased estimation of the increment due to censoring and rounding down, or when having multilevel data. The parametrization of the models was done using 21,013 fir trees on 4,405 plots in the period 1990–2014 in uneven-aged Dinaric fir-beech forests. All models showed a similar effect of tree diameter, stand basal area, basal area of larger trees, diameter structure diversity, altitude and slope. There were only minor differences in the regression coefficients and fit measures. The highest increment predictions were given by the tobit model. The mixed model fit the data best and, compared to the other models, predicted a slower decrease in the growth of large-diameter trees after growth culmination.
La subrogación convencional tras la doctrina “Somoza Hermo”. Aspectos conflictivos
Authors: Puebla Pinilla Ana de la
Published: December 2021

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¿Justicia social o revictimización de la trabajadora doméstica mexicana? Análisis de la sentencia 9/2018 de la Suprema Corte de Justicia de la Nación
Authors: Carrillo Salgado Augusto Fernando
Published: December 2021

En este documento se exponen los argumentos principales de la sentencia 9/2018, dictada por la segunda sala de la Suprema Corte de Justicia de la Nación, con el propósito de determinar si tuvo o ha tenido algún impacto positivo real en favor de la impetrante y demás trabajadoras domésticas mexicanas o si, por elcontrario, tan solo ha permanecido como una enunciación de buenos deseos que podría, en última instancia, revictimizarlas. Primero se explica, de manera general, el origen y contenido del fallo, después son destacados sus aspectos positivos y negativos, por último, son desarrolladas las conclusiones. Los métodos empleados para la elaboración de esta reflexión jurídico-filosófica son el deductivo, analítico y dialéctico. La postura epistemológica es el positivismo inclusivo.
Landscape in the figure
Authors: Hawksley Sue
Published: December 2021

This article asks whether we can make embodied sense of the Anthropocene, and if so, how we might locate ourselves in a more empathic relationship with the non-human world? By feeling, at the personal scale, the part we play in the natural systems that support life, we may become more able to make the necessary changes in our actions to address the global-scale degradation of nature. I discuss somatic and creative practices that offer tools for cultivating a sense of presence in and as nature, giving examples of artists’ creative practices, including some of my own choreographic explorations aiming to embody the ‘landscape in the figure’.
A trágica matéria da vida
Authors: Machado Vinicius Torres
Published: December 2021

Tomando a ferida no pé de Filoctetes como ponto de partida, o artigo procura uma primeira abordagem de uma interferência na paisagem da cena por meio de tensões e choques entre elementos (som, luz, adereços etc.) revelando outras formas de olhar a matéria. Trabalha-se com a hipótese de que criar uma ferida na paisagem cênica pode favorecer uma apreensão mais profunda da materialidade da vida.
A crise e a crença
Authors: Gil José , Godinho Ana
Published: December 2021

Por que é tão difícil mobilizarmo-nos contra as alterações climáticas que representam um perigo iminente e radical para a humanidade? Este artigo analisa o círculo vicioso entre a indiferença perante as alterações climáticas e a procura da felicidade proposta pelo consumismo e a ganância capitalista. A consciência ecológica que se está a formar contra este estado de coisas. Cada vez é mais visível que a solução dos problemas locais depende da solução global. Para lutar contra os poderes político-económicos que estão a destruir o planeta, é preciso acreditar que um outro mundo é possível. Como caracterizar esta crença na Terra, que não é nem religiosa nem científica, nem ideológica? Por quantas mutações já ela passou e terá de passar? O outro mundo é afinal este mesmo – a Terra -, e é aqui mesmo, na urgência máxima da vida, que encontraremos as razões que temos de nos dar. Acreditar no mundo é acreditar no corpo.