bluuebunny/crossref_metadata_2025 huggingface dataset:
Transição de carreira: mudança profissional a partir dos 40 anos
Authors: Anderson Mafalda Maria De Medeiros , Tonato Regina Matheus , Tavares Lucia Maria
Published: January 2019

O cenário mundial, as novas perspectivas no mercado de trabalho, são fatores que favorecem os profissionais a trilharem novos caminhos. O sujeito que deseja reinventar-se para além do que é conhecido, tem uma nova chance de aproximar suas inclinações, perfil e interesses, à uma segunda carreira. Para esse estudo, utilizou-se a pesquisa qualitativa, numa amostra de oito entrevistados, acima de quarenta anos, e que optaram pela segunda carreira. O artigo apontou a importância do processo de transição de carreira e sua relação com escolhas assertivas, motivada pelas inclinações profissionais e conduzidas por meio de autonomia, autodireção e habilidade para aprender.
Preparasi Fe(III)-Montmorillonit Fotokatalis Degragasi Metil Jingga
Authors: Yusup Nandang Kurniawan , Fatimah Is , Riyanto Riyanto
Published: January 2019

PreparasiFe(III)-montmorillonit sebagai fotokatalis degradasi metil jingga telah berhasildilakukan dengan mencampur larutan FeCl3 preparasi Fe(III)-montmorillonit dilakukandengan larutan montmorilonit yung diaduk selama 24 jam dan dikalsinasi pada temperature300 Â°C selama 4 jam. Hasil sintesis dikarakteristik dengan metode difraksi sinar X, Brunauer-Emmet-Teller (BET), dan spektroskopi serapan atom (SSA). TerbentuknyaFe(III)-montmorilonit didentifikasi dengan adanya pergeseran puncak dari 6,3Â° ke 5,8Â° pada sudut 2Î¸ refleksi bidang d001, peningkatan luas permukaan spesifik, peningkatan volume total pori serta bertambahnya kadar besi dalam montmorillonit.Uji aktivitas Fe(Ill)-montmorillonit sebagai fotokatalis degradasi dilakukan pada larutan metil jingga 10-5 M dengan variasi waktu 0, 15, 30, 60, 120 dan 240 menit. Untuk mengetahui kondisi optimum aktivitas Fe(III)-montmorilonit proses degradasi dilakukan dalam kondisi adsorpsi, oksidasi, fotolisis, fotokatalis dan fotooksidasi dengan variasi pH 4, pH 7 dan pH 10. Hasil Penelitian menunjukkan aktivitas Fe(Ill)-montmorilonit optimum dalam mendegradasi metil jingga terdapat pada kondisi fotooksidasi pH 4 dengan penurunan 6l,94%.
Keragaan Anggrek Persilangan ♀ Vanda Celebica X ♂ Vanda Dearei Hasil Iradiasi Sinar Gamma
Authors: Hartati Sri , Yunus Ahmad , Nugroho Fajar
Published: January 2019

Variation on orchid is an advantage that allows plant as breeding material. Orchid in plant breeding has a target to increase plant genetic diversity character who favored by the consumer. Efforts to increase genetic diversity among others by artificial mutation using gamma ray irradiation. This research aims to study the influence of gamma ray irradiation dose against the performance of morphology and growth of crossbred orchids ♀Vanda celebica x ♂Vanda dearei. Research using completely randomized design single factor that is dose gamma ray irradiation 0 Gray, 10 Gray, 20 Gray, 30 Gray, 40 Gray and 50 Gray. Data were analyzed descriptively, compared plant irradiation treatments with control plants to determine the effect of irradiation on morphology and growth plant. The results showed dose irradiation treatment increased the diversity of plant height, leaf amount, leaf length, leaf color changes, the amount and length of roots. 10 Gray dose irradiation increases as height and length plant leave. 30 Gray dose irradiation increase in the number of leaves. Leaf color change occurs at 20 irradiation treatments Gray and 50 Gray.
Hubungan Tingkat Serangan Ulat Kipat (Cricula Trifenestrata) terhadap Hasil Mete
Authors: Siswanti Rina , Supriyadi Supriyadi , Subagiya Subagiya
Published: January 2019

Cricula  trifenestrata  Helfer  (Lepidoptera;Saturniidae) are  insect  pest  of  avocado,  walnuts,  and  cashews.  C. trifenestrata is most destructive insect pest of cashews, but there is no serious control by farmers. The questions about the effect of C. trifenestrata to cashew’s yield. This study aimed to determine the correlation and regression attack  degree of  C.  trifenestrata to  the  number of  flowers and  seeds produced by cashew. Research was conducted by a survey of 30 cashew plants with 6 samples unit at each plant. The parameters observed in this study were plant varieties, plant age, time appears caterpillar, caterpillar number, the attack rate, days to flowering, the number of bunches, flower, and seed. The data were analysed by the correlation and regression analysis. The results showed a positive correlation between the degree of caterpillar attacks to number of flowers and seeds. Increasing degree of attacks may increase the number of flowers and seeds.
Mulching with Terrace Strengthen on Surface Runoff, Erosion, and Sediment Enrichment Ratio
Authors: Trinugraheni Trinugraheni , Suyana Jaka , Sumarno Sumarno
Published: January 2019

Land degradation causes increase erosion on agricultural land. Andisol soil contains more fractions sand making aggregate easily dispersed. Soil loss due to erosion can lead to nutrients loss needed by plants. Corn stem mulching to reduce erosion and runoff.Corn stem mulch can be combined with terrace strengthen to decrease surface runoff and erosion.The study used randomized block design with 4 treatments and repeated 3 times as a block so that there are 12 experimental unit. Category of group iscabbage, red lentils and white lentils. The results showed that corn stem mulch 12 ton-1ha with kalanjana + annona able to reduce 4,5% of surface runoff, erosion 15,5%.Corn stem mulch 4 ton-1ha with Vetiverazizanioides+Annona squamosa as terrace strengthen withSER (Sediment Enrichment Ratio) has a (C-organic = 0,94; N-total = 1,04; P-total = 2,21; P-available = 1,40; K-total of 0,87; K-available 0,73) and suppresses loss nutrients in the Andisol soil.
Potensi Abu Daun Bambu dan Kompos Jerami untuk Mengendalikan Wereng Coklat
Authors: Nugraha Ade Brian , Wijayanti Retno , Subagiya Subagiya
Published: January 2019

This study aims to determine the effect of the bamboo ash and straw compost on brown planthopper and rice production. This research was conducted in Bakaran, Sukosari Village, Jumantono, Karanganyar in 12ndDecemberMarch 2017. The study was conducted using Complete Randomized Block Design (RCBD) in paddy fields consisting of 16 plots, each was 16 m2 with Bamboo Leaftreatment, Straw Compost, and Chemical Silica with SiO2of 200 kg-1ha dosage. The variables observed were: Population of brown planthopper, stem hardness, plant height, number of tillers, number of productive tillers, weight of 100 seeds, weight of filled seed, hollow seed weight and percentage of hollow seeds. The data obtained were analyzed by Analysis of Variance (ANOVA) and if there was a significant difference, it followed by Duncans Multiple Range Test (DMRT) at 5% level. The results showed that bamboo leaf ash and straw compost not significan increase the hardness of the rice plant stems and brown planthopper population. Straw compost has the highest potential compared to other treatments because it produces the hardest stem rice and the lowest brown planthoppers population at 11 Weeks. The application of silica from various sources has no direct role in rice production.
Hasil Padi Hibrida Genotipe T1683 pada Berbagai Dosis Pupuk NPK
Authors: Pradipta Agastya Putra , Yunus Ahmad , Samanhudi Samanhudi
Published: January 2019

Hybrid rice has genetic traits such as sturdy stems, long and bushy dwarfs, short lifespan of 110-145 days, has large number of tillers, and leaves are dark green. Productivity of hybrid rice reached 6-12 tons-1ha. To obtain maximum production, hybrid rice varieties should be planted on fertile land, nutrients must be available, adequate irrigation, integrated pest management, and crop management should be done well. Efforts that can be done is to provide a balanced fertilizer, one with the use of appropriate doses of NPK fertilizer. The research was conducted in Gedangan Village, Grogol District, Sukoharjo Regency in May to August 2017 using Randomized Complete Block Design (RCBD) design with 2 factors of treatment, is the dosage of NPK fertilizer and rice varieties and replicates 4 times. The results showed that the treatment of various doses of NPK fertilizers and rice varieties increased the results of all observation variables, except in the variable of plant height and yield per harvest. While the interaction between the two treatments almost increased the results of all observation variables except for plant height and yield per harvest.
Pengaruh Jarak Tanam dan Pupuk N,P,K terhadap Pertumbuhan dan Hasi Garut (Maranta arundinacea L.)
Authors: Anggun Anggun , Supriyono Supriyono , Syamsiyah Jauhari
Published: January 2019

Arrowroot  able  to  be  alternative  food  because  it  has  high  enough  carbohydrate  content.  The  increase  of productivity of arrowroot can be reached by using plant spacing and fertilization. This study aims to determine the effect of plant spacing and fertilization, also their interaction on growth and yield of arrowroot (Maranta arundinacea L.). This research was held from March to November 2016 in the experimental land, Faculty of Agriculture, Sebelas Maret University. This research arranged in Completely Randomized Block Design (CRBD) consisted of 2 factors; dosage of N,P,K fertilizer (with 3 levels) and plant spacing (with 2 levels). Each treatment was repeated 4 times. The data obtained analyzed with analysis of variance and followed with Duncan Multiple Range Test at 5% level if any significant influences. The results showed that the interaction between plant spacing of 30x40 cm and urea, Sp36 and KCl 300Kg-1ha significantly increased the number of tillers and diameter of arrowroot respectively. The use of plant spacing 30x40 cm tends to increase growth and better yield. The use of 300 Kg-1ha Urea, SP36 and KCl fertilizer significantly increased plant height, while 150  Kg/ha urea,  SP36 and  KCl fertilizer significantly increased the number of tuber crops.
Pengaruh Umur Transplantasi Benih terhadap Pertumbuhan dan Poduktivitas Varietas Lokal Jenis Padi Merah (Oryza Sativa L)
Authors: Kurniasari Irianti , Prayoga Adi Prayoga
Published: January 2019

One of the efforts to increase the national rice productivity is by improving rice cultivation system. Seed is one of the important factor in the cultivation of rice crops. Seed quality influenced by the age of seed in the nursery before planting. Indirectly, the age of seed transplantation will affect the growth and productivity of rice crops. This research conducted to find out the effect age of seed transplantation and the suitable age of seed transplantation to obtain the optimal rice productivity. Completely Random Block Design were used in this research with the age of seed transplantation as a treatment. Four treatments consist of 0, 12, 21, and 35 days after seedling. The growth parameters were observed including plant height and number of tillers, while production parameters including number of productive tillers, dry weight of grain harvest and milled (kg), 1000 grain weight, and productivity. The data were analyzed by analysis of variance, if there is significantly different continued by DMRT 5% level. The result showed that the age of seed transplantation effects on growth and production parameters, and obtained the highest rice productivity at the 21 age of seed transplantation.
Hubungan Alih Fungsi Lahan dan Perubahan Iklim terhadap Hasil Komoditas Pertanian di Jumantono
Authors: Prilyscia Ayu , Sutarno Sutarno , Rahayu Rahayu
Published: January 2019

Land use conversion is a phenomenon of land use changes. The changes of land use and climate will affect on agricultural productivity. The purpose of this study was to analyze the changes of land use and climate that occurred in Jumantono District and the correlation between the land use conversion and the climate changes to agricultural productivity. This research was conducted in Jumantono District and Laboratory of Pedoogy and Climatology in Agriculture Faculty. Data be analyzed quantitavie descriptively and by correlation. The results showed that there was a change of land use area according to BPS in 2006-2007 and according to Google Earth Image analysis in 2004-2011 or 2011-2014 there ware changes of land use. Statistical analysis showed that land use changes and climate changes was significally correlated with land productivity.
Respons Labu Madu (Cucurbita moschata Dusrch) terhadap Zat Pengatur Tumbuh Alami berbagai Dosis
Authors: Kurniati Fitri , Hodiyah Ida , Hartoyo Tedi , Nurfalah Indra
Published: January 2019

The purpose of the research was to studied the response of honey pumpkin (Cucurbita moschata Durch) to the kind of natural PGRs substances in various dosages.The research was conducted at the Greenhouse of griculture Faculty Siliwangi University since April 2017 until September 2017, by ecperiment method using Randomized Block Design, 9 treatments, i.e., b0: control, b1: onion bulb 200 ml, b2: onion bulb 300 ml, b3: bamboo shoots 200 ml, b4: bamboo shoots 300 ml, b5: banana 200 ml, banana b6: banana 300 ml, b7: mix (onion bulb + bamboo shoots + banana) 200 ml, b8: mix (onion bulb + bamboo shoots + banana) 300 ml. Each of treatmnent replicated three times. The parameters analyzed were plant height, number of leaves, leaf area, plant dry weight, fruit weight per plant, fruits weight per pieces, fruit length, and fruit diameter. The results showed that honey pumpkin gave the same response to the natural PGRs with various dosages on plant height, number of leaves, plant dry weight, fruit weight, fruit length, and fruit diameter. But, honey pumpkin gave the different response on the leaves area and fruit weight per plant. The largest leaves was found by giving extract of banana bulb of 300 ml (7119.8 cm2) and the mixture extract (onion bulb + bamboo shoots + banana bulb) of 300 ml (6978.5 cm2). The highest of fruit weight per plant is in extract of bamboo shoots 300 ml (388.6 g), and extract of banana bulb 300 ml (347.6 g).
Mapping of Resistance Genes to Brown Planthopper in Untup Rajab, an Indonesian Local Rice Variety
Authors: Yunus Muhamad , Damayanti Diani , Dadang Ahmad , Warsun Ahmad , Satyawan Dani , Kusumanegara Kusumawaty , Dewi Iswari Saraswati , Sutrisno Sutrisno , Husin Bahagiawati Amir
Published: January 2019

Brown planthopper (BPH) is a major rice pest in Indonesia. The most economical and effective approach to control the insect pest is by using resistant varieties. Exploring for resistance genes is, therefore, a prerequisite for effective breeding program for BPH resistance. This study aimed to map BPH resistance genes in Untup Rajab, an Indonesian local rice variety. Genetic map was constructed using an F2 population from a cross between TN-1 and Untup Rajab, and SNP markers from RiceLD SNP Chip. Phenotyping was performed using bulk seedling test on F2:3 seedlings against two BPH populations, i.e. X1 and S1. Four QTLs
were identified on chromosomes 5, 6, 8, and 11 with PVE values of 7.63%, 9.40%, 17.66%, and 3.05%, respectively. Relatively normal distribution of resistance phenotype and the relatively low PVE values indicate that Untup Rajab has a quantitative resistance to BPH with two different resistance loci identified for each BPH test population. The QTL on chromosome 8 overlaps with OsHI-LOX gene, which is associated with resistance to BPH, and adjacent to another QTL for resistance to green leafhopper. The QTL on chromosome 6 was found near OsPLDα4 and OsPLDα5 genes which are related to BPH resistance. Meanwhile, the QTL intervals on chromosome 5 and 11 did not overlap with any known BPH QTLs or genes, which make them attractive candidates for novel BPH resistance gene discovery.
Electropermeabilization of nematode eggs for parasite deactivation
Authors: Dryzer M. H. , Niven C. , Wolter S. D. , Arena C. B. , Ngaboyamahina E. , Parker C. B. , Stoner B. R.
Published: January 2019

The eggs of parasitic helminth worms are incredibly resilient – possessing the ability to survive changing environmental factors and exposure to chemical treatments – which has restricted the efficacy of wastewater sanitation. This research reports on the effectiveness of electroporation to permeabilize ova of Caenorhabditis elegans (C. elegans), a helminth surrogate, for parasite deactivation. This technique utilizes electric pulses to increase cell membrane permeability in its conventional application, but herein is used to open pores in nonparasitic nematode eggshells – the first report of such an application to the best knowledge of the authors. A parametric evaluation of electric field strength and total electroporation duration of eggs and worms in phosphate-buffered saline was performed using a 1 Hz pulse train of 0.01% duty cycle. The extent of pore formation was determined using a fluorescent label, propidium iodide, targeting C. elegans embryonic DNA. The results of this research demonstrate that electroporation increases eggshell permeability. This treatment, coupled with existing methods of electrochemical disinfection, could improve upon current attempts at the deactivation of helminth eggs. We discuss electroporation treatment conditions and likely modification of the lipid-rich permeability barrier within the eggshell strata.
Surface water resource assessment of paddy rice production under climate change in the Vietnamese Mekong Delta: a system dynamics modeling approach
Authors: Tuu Nguyen Thanh , Lim Jeejae , Kim Seungdo , Pham Dang Tri Van , Kim Hyeonkyeong , Kim Jeonghoon
Published: January 2019

Water demands and stresses in the Vietnam Mekong Delta (VMD) are of high concern for the coming decade. System dynamics modeling (SDM) can be used to understand the impacts of the changes on water resources at a regional scale. SDM framework was applied to assess the impacts of land use changes and climate on surface water resource in the VMD. The developed model was modified from a global-scale model and added in-situ specific variables to model the conditions of the VMD using historical data during 1986–2005, and future projections to 2050 under two Representative Concentration Pathways scenarios (RCP4.5 and RCP8.5). Projected changes in land use and population were based on the most recent governmental resolution to support adaptation and the national plans. Temperature and rainfall changes cause the increase in water stress; however, it could be mitigated by shifting from three to two crops of rice each year. Water stress differs from place to place, such as in freshwater and brackish coastal zones. Water stress is most strongly affected by changed temperature, rather than rainfall. The developed system dynamics model and framework can be effectively applied in the VMD to support decision-making about sustainable water use for paddy rice.
Expert system for applying coagulant in water treatment: case study in Nobres (Brazil)
Authors: Zaque Ricardo Augusto Moraes , da Silva Welitom Ttatom Pereira , Santos Aldecy de Almeida
Published: January 2019

In most Brazilian municipalities, the water supply comes from surface water sources, requiring infrastructure and human resources, especially water treatment. Where infrastructure and human resources are lacking, auxiliary methods and/or substitutes are valuable. The aim of this work was to develop an expert system (ES) to determine and apply coagulant dosing, in real time, in a water treatment plant (WTP). The ES was developed and evaluated at the WTP in Nobres, Mato Grosso (MT) state, Brazil. It is called AIASD (artificial intelligence for aluminium sulphate dosage) and was validated using the Turing test. It can determine and apply coagulant dosing in water treatment. AIASD contributed successfully to WTP operations in Nobres and other WTPs; making decisions and applying the coagulant dosing necessary for water treatment.
Introduction of an adsorption process into a surface water treatment system and its effect on disinfectant use
Authors: Wolska Małgorzata , Urbańska-Kozłowska Halina , Mołczan Marek
Published: January 2019

The study was conducted in a full-scale water treatment facility where surface water is treated. The analysis of required disinfectant dosage changes and disinfectant usage was conducted in a time period starting 6 months before introducing adsorption on granular activated carbon (GAC) into the treatment system, and continuing for 6 months after adsorption introduction. During the analyzed time period, both chlorine and chlorine dioxide were used. They were dosed separately and rapidly mixed into a pipeline before the clean water tank. Both short-term and long-term disinfectant consumption was studied. This is due to the different reaction rates of the disinfecting agents used. Introducing GAC adsorption contributed significantly to limiting organic substances in water undergoing disinfection, which resulted in average reductions of 51% for both disinfectants. During the first month after introducing adsorption only a small increase in disinfectant demand was found, connected with an increase in 22 °C cultivated bacteria count in water to be disinfected. The increase in organic substances removal achieved by the use of adsorption did not result in a reduction of analyzed trihalomethanes (THM), whose concentrations were low for both cases and amounted to 2.1–7.9 μg/dm3 and 1.6–5.2 μg/dm3 with and without adsorption respectively.
Impact of temperature and dissolved oxygen level on the population dynamics of naidids and their reproduction in biological activated carbon filters: a life table demographic study
Authors: Nie Xiao-Bao , Wu Yu-Qing , Long Yuan-Nan , Jiang Chang-Bo , Kong Li
Published: January 2019

Aquatic macro-organisms, such as naidids, propagate excessively in biological activated carbon (BAC) filters. This has become a troublesome problem for drinking water plants. For successful control of naidid contamination risk, it is necessary to determine the population dynamics under different environmental conditions within drinking water plants, with special emphasis on BAC filters. In this study, field studies of naidid distribution in a drinking water plant were conducted, and the effects of temperature and dissolved oxygen (DO) on naidid population dynamics were investigated using the life table method. The results indicated that naidid pollution in the water plant occurred seasonally and was induced by the excessive propagation of naidids in the BAC filters. Increased temperature and DO increased the naidid intrinsic rate of natural increase and decreased the naidid population doubling time. The life table method was also used to acquire the reproductive parameters of naidids in BAC filters based on simulative experiments. These results indicated that naidids can reproduce asexually in BAC filters, and the population doubling time was 12.60 days.
A morte como acontecimento semiótico
Authors: Santos Bruno Pael dos , Pacheco Limberti Rita De Cassia A.
Published: January 2019

A morte é uma certeza. Entretanto, passamos toda a nossa existência tentando evitá-la. Sendo a linguagem o processo simbólico que nos torna capazes de compreender e significar a realidade, o conceito de morte paira como um elemento irrepresentável, um vácuo de sentido, destinatário de inúmeros investimentos semânticos que buscam preenchê-lo. Assim, realizou-se pesquisa bibliográfica da teoria Semiótica Greimasiana e de outras ciências como a Sociologia e a Psicologia objetivando contemplar reflexões acerca dos desdobramentos culturais que impactam sobre os conceitos de vida e viver e sobre o modus vivendi do homem através da história, como a maneira que ele avalia o significado de viver/morrer, suas produções culturais em torno da morte e a mudança de seus objetos de valor durante a narrativa chamada “Vida”. Como principal resultado da pesquisa obteve-se melhor compreensão sobre a produção de efeito de sentido que o termo morte causa para o conceito de vida.
Classificações gramaticais da palavra 'puta'
Authors: Chain Soraya Paiva
Published: January 2019

Este artigo tem como objetivo investigar as possibilidades de classificação da palavra puta, que, além de substantivo, sua classificação no dicionário, pensamos que ela também pode se apresentar como adjetivo e como advérbio. Para a realização do estudo, recorremos a alguns princípios utilizados por pesquisadores descritivistas, em particular, o estudo dos sintagmas nominal, adjetival e adverbial, os quais nos auxiliaram a identificar, dentro de sentenças, a classe que a palavra puta assume, se substantivo, adjetivo ou advérbio. Também apresentamos uma discussão acerca de como considerar o substantivo, o adjetivo e o advérbio, se como classes ou como funções. Após essas abordagens, analisamos as sentenças em que ocorrem a palavra puta, através de análises sintagmáticas, para confirmamos a nossa hipótese de que, além de substantivo, ela pode também ser classificada como adjetivo e como advérbio, dependendo do contexto em que está inserida.
A adoção do CPC PME é fonte de legitimidade organizacional? Análise sob a perspectiva da teoria institucional
Authors: Morri Garcia Evelini Lauri , Almeira Elisa Maria , Raimundini Sanches Simone Leticia , Silva Faia Valter
Published: January 2019

Objetivo: Analisar os mecanismos de institucionalização do CPC PME e as respectivas resistências que se relacionam com a busca por legitimação das PMEs.

Metodologia: Pesquisa bibliográfica de estudos empíricos sobre a adoção do CPC PME publicados no período de 2013 a 2017. Esses estudos foram analisados pela técnica de análise de conteúdo, cujos dados foram codificados enquanto mecanismos de institucionalização do CPC PME e categorizados quanto aos fatores motivadores e inibidores e aos mecanismos isomórficos da Teoria Institucional. Por fim, foi analisado o estágio da institucionalização do CPC PME e a relação com a busca por legitimidade organizacional.

Resultados: Os interesses do CPC não estão alinhados com as necessidades e expectativas dos contadores e dos gestores das PMEs e esta divergência é amplificada devido cada agente ser subsidiado por uma forma específica de legitimidade. O isomorfismo proposto pelo órgão regulador é contestado pelos agentes que representam as PMEs, gerando conflitos. Por consequência, as práticas contábeis exigidas pelo CPC PME não oferecem suporte à legitimação das entidades. Esta condição gera tensões que impedem que o CPC PME seja adotado amplamente e compreendido como um hábito ou rotina, fazendo com que o seu processo de institucionalização esteja ainda atravancado no primeiro estágio.

Contribuições do Estudo: A compreensão do processo de institucionalização do CPC PME amparado em mecanismos isomórficos é amplificada quando se consideram as tensões entre os distintos interesses dos agentes envolvidos e a busca por legitimidade organizacional.
Tributação e renda: um estudo a respeito do modelo regressivo de tributação indireta no Brasil
Authors: Silva Barbara Aline Felipe , Miranda Marconi Silva , Reis Anderson Oliveira , Castro Elizangela Lourdes
Published: January 2019

Objetivo: Verificar se os tributos indiretos em função da renda dos contribuintes de fato tendem a ser regressivos, aumentando a disparidade entre os contribuintes brasileiros.
Metodologia: A estratégia empírica consistiu em estimar um modelo de regressão linear simples, baseado no modelo desenvolvido por Pintos-Payeras (2008). O banco de dados teve como base os micros dados da pesquisa de orçamento familiar (POF/2002-2003).
Resultados: Os resultados mostram que a tributação indireta tende a ser de fato regressiva, quando tomada como base a renda familiar, pois, atinge a todos sem fazer distinção de sua capacidade contributiva.
Contribuições do Estudo: O estudo evidencia que quem se encontra em melhores condições econômicas arcam cada vez menos com esse ônus tributário, e, por conseguinte os tributos incidem mais gravosamente sobre as pessoas com menor poder aquisitivo.
Profissionais da controladoria: competências e demandas organizacionais
Authors: Amorim Tânia Nobre Gonçalves Ferreira , Silva Ladjane De Barros
Published: January 2019

Objetivo: Identificar as principais competências exigidas aos Controllers para o exercício de suas atividades em empresas que estão instaladas em Pernambuco, Brasil.

Metodologia: A pesquisa foi descritiva e exploratória, realizada em empresas que tivessem pelo menos um profissional ocupando a função de controller, contador gerencial ou controlador. O questionário foi o instrumento de coleta de dados desenvolvido com base no levantamento bibliográfico, focando nas competências individuais e suas categorias: competências de negócios, técnico-profissionais e sociais.

Resultados: 100 profissionais aceitaram participar do estudo. 40% das empresas eram de grande porte e a maioria era prestadora de serviços, com controladoria na estrutura organizacional. Os controllers eram maioria homens, com menos de 40 anos, 10 anos de experiência, ocupando função gerencial e com formação superior. As competências técnicas individuais que a maioria dos controllers afirmou “usar muito” foram seis, dentre as 20 listadas: assessora a cúpula administrativa, tem conhecimentos na área contábil, elabora relatórios gerenciais, fornece suporte informacional à gestão empresarial, realiza análise de custos e tem conhecimentos na área financeira. As competências de negócios, das 18 apresentadas, 4 são muito utilizadas: Pensa e age estrategicamente, orientação para resultados, busca melhoria contínua dos processos em que participa e foco na qualidade das decisões tomadas. E dentre as 18 competências sociais, a maioria respondeu “usar muito”, 14, relacionadas ao trabalho íntegro, proativo, flexível e realizador, com ênfase na interação e liderança da equipe, com controle emocional e boa adaptação às mudanças. Atualmente, a controladoria vem ampliando sua esfera de atuação nas organizações, consolidando-se como unidade de apoio à gestão organizacional.

Contribuições: A pesquisa mostra que os controladores possuem pós-graduação, com responsabilidade pelos controles internos e gerenciais das organizações, atuando no nível gerencial e administrativo, além de desenvolver uma gama de competências.
As funções da controladoria desempenhadas nas empresas startups
Authors: Nocetti Alaide Almeida Novaes , Lavarda Carlos Eduardo Facin
Published: January 2019

Objetivo: O presente trabalho tem como objetivo identificar as funções da controladoria desempenhadas nas startups da Grande Florianópolis/SC e compreender a percepção dessas empresas sobre a importância de ter um departamento de controladoria estruturado.
Metodologia: A pesquisa se caracteriza como descritiva por meio de levantamento, com abordagem quantitativa e qualitativa. A população da pesquisa compreende 145 startups da Grande Florianópolis de acordo com o site Startup SC. As informações foram coletadas por meio de questionário aplicado através do site Typeform, com os responsáveis pela área de controladoria, responsáveis financeiros ou Chief Executive Officer (CEO) de uma amostra de 31 startups.
Resultados: Os resultados demonstraram que o departamento de controladoria é presente em somente cinco destas empresas, no entanto para os respondentes esse setor é importante para oferecer confiabilidade e consistência no processo decisório.
Contribuições do Estudo: As funções que se destacaram nas empresas que possuem um departamento de controladoria, ou não, foram: Contabilidade Fiscal, Planejamento Tributário, Contabilidade Gerencial, Elaboração das demonstrações contábeis e Planejamento estratégico. A função menos apontada pelas empresas foi Auditoria interna, a qual também não teve destaque nos estudos relacionados.
Da formalidade prescrita à cultura de integridade: escala de intensidade compliance como resposta às fraudes e riscos regulatórios no Brasil
Authors: De Melo Hildegardo Pedro Araújo , De Lima Adilson Celestino
Published: January 2019

Objetivo: Este estudo propõe medida de escala baseada em valores e atitudes intrínsecos ao ambiente organizacional apta a medir a cultura compliance disseminada e a estrutura de defesa organizacional contra os eventos fraudulentos e regulatórios.
Metodologia: A partir da assertiva de que compliance representa um fator preponderante na mitigação de risco, foram realizados testes estatísticos para medir a eficiência de compliance no Brasil. A pesquisa sucedeu com base em amostra composta por profissionais de empresas brasileiras (G1), com preferência naqueles vinculados a empresas listadas na Bovespa (G2), como forma de ampliar o potencial explicativo do estudo e possibilitar a possível influência da característica da amostra nos resultados da pesquisa.
Resultados: Os resultados dos testes demonstraram válidas as escalas desenvolvidas com nível de fiabilidade aceitável de precisão para os instrumentos de medida compliance e capacidade para resposta ao risco. Na relação entre as variáveis de práticas de compliance (x) e capacidade de resposta ao risco (y), o teste de Spearman confirma a existência de correlação positiva e significativa entre elas, demonstrando, segundo força e direção moderadas, quanto menor o risco melhor a intensidade compliance avaliada.
Contribuições do Estudo: Apesar de não rejeitar a premissa do estudo sob a qual valida instituto de compliance uma ferramenta de controle interno, os achados denotam que os esforços para o efetivo compliance no Brasil ainda são incipientes. Os resultados obtidos do instrumento de medida proposto mostram uma discrepância, a partir da amostra do estudo, entre a conquista para uma cultura de integridade organizacional e a força com que a ferramenta de gestão compliance se apresenta no cenário corporativo como solução prática na redução de eventos de desvio de conduta.
Estrutura e finalidade das demonstrações contábeis: um estudo do nível de conhecimento de estudantes de ciências contábeis
Authors: Galvão Nadielli Maria dos Santos , Silva de Lima Andreza Cristiane , Dos Santos Winicius Borges
Published: January 2019

Objetivo: Verificar se os estudantes de ciências contábeis de uma universidade pública localizada no Agreste do Estado de Sergipe conhecem a estrutura e finalidade das Demonstrações Contábeis obrigatórias.
Metodologia: Realizou-se uma pesquisa quantitativa e descritiva, com estudantes dos 4º, 6º, 8º e 10º períodos de uma universidade pública do Agreste do Estado de Sergipe, cuja coleta de dados ocorreu por meio de um questionário estruturado, contendo perguntas que incluíam o conceito e objetivo de cada demonstrativo contábil obrigatório de acordo com o Pronunciamento Contábil 26 (R5) e Lei 6.404/76. Para análise dos dados foi adotada a estatística descritiva, com o desiderato de conhecer o percentual de erro e acerto dos alunos. Também foi realizado o teste qui-quadrado para verificar se há diferença no conhecimento sobre o tema entre os grupos de alunos participantes da pesquisa.
Resultados: Os principais achados mostram que a maioria dos alunos consideram que possuem conhecimento mediano quanto ao conceito e finalidade dos demonstrativos contábeis. Mas, ao verificar o nível de erros e acertos quanto aos questionamentos realizados sobre cada demonstração, verificou-se que os alunos mostraram ter mais clareza sobre o conceito do Balanço Patrimonial, DRE, DFC, DMPL e Notas Explicativas. Por outro lado, a DVA, DRA e DLPA, foram os relatórios que a maioria mostrou ter menos conhecimento, já que a maior parte desse público, ainda não teve contato com tais demonstrativos. No geral, a autoavaliação que realizaram no início da aplicação do questionário, coincidiu com o volume de erros ou acertos, após o confronto de resultados.
Contribuições do Estudo: Com esses achados foi possível identificar aquelas demonstrações mais conhecidas pelos estudantes, além de saber quais são as menos abordadas durante o curso. Esta informação pode contribuir para que coordenadores e professores realizem iniciativas para abordar melhor tais conteúdos em sala de aula, tendo em vista que os profissionais contábeis precisarão conhecer bem o assunto, visto que é de competência única e exclusiva do contador elaborar esses relatórios.
Onde estão os profissionais contábeis no Brasil?
Authors: Souza Francisca Aparecida de , Tibúrcio Silva César Augusto , Silva Polyana Batista da , Souza Paulo Vitor Souza de
Published: January 2019

Objetivo: Este artigo tem como objetivo identificar fatores que contribuem para a fixação de profissionais contábeis nas diferentes regiões brasileiras.

Metodologia: Foram selecionadas informações referentes ao quantitativo de profissionais no mercado de trabalho formal constantes na Relação Anual de Informações Sociais do Ministério do Trabalho e Emprego (MTE). Foram coletados dados referentes a 452.682 trabalhadores registrados no setor contábil no ano de 2016. Os resultados foram obtidos mediante análise de regressão linear múltipla por mínimos quadrados ordinários (MQO) com e sem o método stepwise. Os modelos de regressão também foram testados com ou sem a constante do modelo, o que gerou um total de oito modelos de regressões distintos. As variáveis consideradas como fatores determinantes da fixação de profissionais por região foram: PIB per capita (PPC), Densidade Populacional (DP), Índice de Desenvolvimento Humano (IDH), Número de Estabelecimentos (EST) e o Número de Organizações Contábeis (OC).

Resultados: Os resultados obtidos apontam para relação positiva e significativa entre o IDH e a quantidade de profissionais contábeis por unidade da federação em quase todos os modelos. As demais variáveis não apresentaram a mesma persistência. Os testes adicionais apontam o mesmo resultado para os municípios. O resultado alcançado denota que o índice de desenvolvimento humano é considerado como a principal variável explicativa do número de profissionais contábeis por região, afirmando-se a existência de relação entre o desenvolvimento de uma região e a respectiva presença do profissional contábil.

Contribuições do Estudo: Encontrar os motivos com que fazem que o profissional contábil se movimente no território nacional e/ou internacional é um importante dado para a profissão contábil brasileira.
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil
Authors: Silva Barbara Aline Felipe , Miranda Marconi Silva , Reis Anderson De Oliveira , Castro Elizangela Lourdes de
Published: January 2019

Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers.
Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008). The database was based on the data from the family budget survey (POF / 2002-2003).
Results: The results show that indirect taxation tends to be regressive when family income is taken as the basis, since it affects all without distinguishing between its taxable capacity.
Contributions of the Study: The study demonstrates that those who are in better economic conditions have less and less to bear with this tax burden, and, therefore, taxes are more heavily burdened on people with lower purchasing power.
Resenha do Livro: Orçamento, Contabilidade e Gestão no Setor Público / Diana Vaz de Lima. São Paulo, Atlas, 2018, ISBN: 978-85-97-01785-4
Authors: Lourenço Rosenery Loureiro
Published: January 2019

Desde o ano de 2008, a contabilidade brasileira vem passando por transformações significativas em função da convergência às normas internacionais de contabilidade. A ênfase nos aspectos orçamentários cedeu espaço para os aspectos patrimoniais e a contabilidade aplicada ao setor público foi reformulada. O objetivo desta resenha é apresentar as ideias centrais do livro Orçamento, Contabilidade e Gestão no Setor Público, de autoria da Professora Dra. Diana Vaz de Lima, que trata da contabilidade sob esses novos parâmetros.
Advancements in Docking and Molecular Dynamics Simulations Towards Ligand-receptor Interactions and Structure-function Relationships
Authors: Naqvi Ahmad Abu Turab , Mohammad Taj , Hasan Gulam Mustafa , Hassan Md. Imtaiyaz
Published: January 2019

Protein-ligand interaction is an imperative subject in structure-based drug design and protein
function prediction process. Molecular docking is a computational method which predicts the binding
of a ligand molecule to the particular receptor. It predicts the binding pose, strength and binding affinity
of the molecules using various scoring functions. Molecular docking and molecular dynamics simulations
are widely used in combination to predict the binding modes, binding affinities and stability of
different protein-ligand systems. With advancements in algorithms and computational power, molecular
dynamics simulation is now a fundamental tool to investigative bio-molecular assemblies at atomic
level. These methods in association with experimental support have been of great value in modern drug
discovery and development. Nowadays, it has become an increasingly significant method in drug discovery
process. In this review, we focus on protein-ligand interactions using molecular docking, virtual
screening and molecular dynamics simulations. Here, we cover an overview of the available methods
for molecular docking and molecular dynamics simulations, and their advancement and applications in
the area of modern drug discovery. The available docking software and their advancement including
application examples of different approaches for drug discovery are also discussed. We have also introduced
the physicochemical foundations of molecular docking and simulations, mainly from the perception
of bio-molecular interactions.
The Recent Applications and Developments of Bioinformatics and Omics Technologies in Traditional Chinese Medicine
Authors: Liu Lin , Wang Hao
Published: January 2019

Background:

Traditional Chinese Medicine (TCM) is widely utilized as complementary health care in China whose acceptance is still hindered by conventional scientific research methodology, although it has been exercised and implemented for nearly 2000 years. Identifying the molecular mechanisms, targets and bioactive components in TCM is a critical step in the modernization of TCM because of the complexity and uniqueness of the TCM system. With recent advances in computational approaches and high throughput technologies, it has become possible to understand the potential TCM mechanisms at the molecular and systematic level, to evaluate the effectiveness and toxicity of TCM treatments. Bioinformatics is gaining considerable attention to unearth the in-depth molecular mechanisms of TCM, which emerges as an interdisciplinary approach owing to the explosive omics data and development of computer science. Systems biology, based on the omics techniques, opens up a new perspective which enables us to investigate the holistic modulation effect on the body.

Objective:

This review aims to sum up the recent efforts of bioinformatics and omics techniques in the research of TCM including Systems biology, Metabolomics, Proteomics, Genomics and Transcriptomics.

Conclusion:

Overall, bioinformatics tools combined with omics techniques have been extensively used to scientifically support the ancient practice of TCM to be scientific and international through the acquisition, storage and analysis of biomedical data.
HSEAT: A Tool for Plant Heat Shock Element Analysis, Motif Identification and Analysis
Authors: Qazi Sarah Rizwan , Haq Noor ul , Ahmad Shakeel , Shakeel Samina N.
Published: January 2019

Background:

Previous methods used to discover cis-regulatory motifs in promoter
region of plant genes possess very limited performance, especially for analysis of novel and rare
motifs. Different plant genes have differential expression under different environmental or
experimental conditions and modular regulation of cis-regulatory sequences in promoter regions of
the same or different genes. It has previously been revealed that Heat Shock Proteins (HSPs)
creation is correlated with plant tolerance under heat and other stress conditions. Regulation of
these HSP genes is controlled by interactions between heat shock factors (HSFs) with cis-acting
motifs present in the promoter region of the genes. Differential expression of these HSP genes is
because of their unique promoter architecture, cis-acting sequences and their interaction with
HSFs.

Objective:

A versatile promoter analysis tool was proposed for identification and analysis of
promoters of HSPs.

Methods:

Heat Shock Element Analysis Tool (HSEAT) has been implemented in java
programming language using pattern recognition approach. This tool has build-in MS access
database for storing different motifs.

Results:

HSEAT has been designed to detect different types of Heat Shock Elements (HSEs) in
promoter regions of plant HSPs with integration of complete analysis of plant promoters to the
tool. HSEAT is user-friendly, interactive application to discover various types of HSEs e.g. TTC
Rich Types, Gap Types and Prefect HSE as well as STRE in HSPs. Here we examined and
evaluated some known HSP promoters from different plants using this tool with already available
tools.

Conclusion:

HSEAT has extensive potential to explore conserved or semi-conserved motifs or
potential binding sites of different transcription factors for other stress regulating genes. This tool
can be found at https://sourceforge.net/projects/heast/.
Peripheral Odontogenic Myxoma: Report of Two New Cases with a Critical Review of the Literature
Authors: Mascitti Marco , Togni Lucrezia , Pirani Filippo , Rubini Corrado , Santarelli Andrea
Published: January 2019

Introduction:

Odontogenic myxoma is a benign mesenchymal odontogenic tumor that is more frequently found in the mandibular molar region. The extra-osseous counterpart, called Peripheral Odontogenic Myxoma (POM), is an exceedingly rare entity and with very low aggressive potential.

Methods:

Clinical and radiographic findings are not specific, and difficulties may exist in differentiating histological findings of POM from other tumors with myxoid features, such as fibromas and oral focal mucinosis. Due to the fact that the presence of odontogenic epithelium is not required for the diagnosis, a myxoid lesion without odontogenic nests that develops in extraosseous position can be misdiagnosed with a soft tissue myxoma.

Case Reports:

We thereby present two cases of POM and conduct an extensive and critical review of the English literature, taking into consideration both certain and putative cases of POM.
Pain and Decision-Making: Interrelated Through Homeostasis
Authors: Salcido Celina A. , Geltmeier Maxine K. , Fuchs Perry N.
Published: January 2019

Background:

Pain is a multidimensional experience that motivates organisms to engage in behavioral repertoire to deal with potential life-threatening situations that are a threat to homeostatic function. The aim of this mini-review was to highlight the nature of pain, the role that pain has as a motivational drive to impact higher-order cognitive processes, such as decision making, and how these processes are intimately integrated with homeostatic mechanisms.

Conclusion:

Both conceptual and neurobiological overlap suggest a close interaction of decision-making, pain, and homeostasis. Pain, decision-making and homeostasis are interconnected through a common denominator of survival and must be considered when assessing pain-related issues and treatments.