bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of pH and Temperature on the Growth and Laccases Production in the Cultivation of Pleurotus sajor-caju PS-2001 in Stirred-tank Bioreactor
Authors: Bettin Fernanda , da Rosa Letícia O. , Montanari Queli , Dillon Aldo J. P. , da Silveira Mauricio M.
Published: September 2020

Background:

Laccases are multi-copper enzymes that oxidize phenolic/aromatic compounds
and represent a promising alternative to environmental decontamination processes and
biotechnological applications.

Objective:

The effects of pH and temperature on the growth and the production of laccases during
the cultivation of Pleurotus sajor-caju PS-2001 in stirred-tank bioreactor were assessed.

Methods:

Assays were performed at fixed pH values from 4.5 to 7.5 (28°C) and at temperatures
from 24 to 36°C (pH 6.5).

Results:

In pH testing, larger biomass concentration (4.5 g L-1) was reached at pH 5.5, whereas concentrations
of 3.7, 3.1 and 1.7 g L-1 were measured at pH 4.5, 6.5 and 7.5, respectively. With ABTS
as substrate, peaks of laccases activity of 50, 30 and 24 U mL-1, at pH 6.5, 5.5 and 7.5, respectively,
were detected. Under different temperatures, higher mycelial concentrations (3.0 g L-1) were
quantified at 66 hours at 28°C, while concentrations below 2.0 g L-1 were observed at 24, 32, and
36°C. Maximum laccases activities of 50, 42, 6 and 5 U mL-1 were obtained at 28, 32, 24, and
36°C, respectively. In all tests, the presence of other phenol oxidases – total peroxidase, manganese
peroxidase, lignin peroxidase and veratryl alcohol oxidase – was observed.

Conclusion:

The results indicate that variations in pH and temperature during fungal cultivation
strongly affect the enzymatic activity and growth kinetics of P. sajor-caju PS-2001 in a stirredtank
bioreactor.
Application of a network model based on multivariate graphs with a dynamic structure for generating network schedules for the creation of early warning radar stations
Authors: Boev S. F. , Logovsky A. S. , Kazantsev A. M. , Ivoylova A. V. , Timoshenko A. V. , Trishkin P. N.
Published: September 2020

The process of creating modern early warning radar stations is characterized by minimizing the cost and time of work at the same time by reducing the risks associated with the use of new technical solutions. The article considers a variant of a typical representation of a network schedule for creating an early warning radar stations. It is noted that the schedule drawn up in this way is some approximation to the actual work being performed, as a result of which the necessary design decisions to adjust the process of creating early warning radar stations are taken late. The use of a network model is proposed for effective management of the radar creation process and the formation of network schedules for both individual stages and the entire project as a whole. Based on the analysis of a unified range of early warning radar stations, it is noted that the network model for reducing the risks of creating a radar should take into account both the multivariance of the tasks to be solved and the uncertainty of the parameters of the work performed. The main features of the proposed model are considered. The implementation of the proposed network model in the design of radar design for complex atmospheric research is shown as an example. During the research, several variants of radar implementation were considered and the optimal one was selected according to the proposed criteria.
Streamlined solutions to multilevel sparse matrix problems
Authors: Nolan Tui H. , Wand Matt P.
Published: September 2020

We define and solve classes of sparse matrix problems that arise in multilevel modelling and data analysis. The classes are indexed by the number of nested units, with two-level problems corresponding to the common situation, in which data on level-1 units are grouped within a two-level structure. We provide full solutions for two-level and three-level problems, and their derivations provide blueprints for the challenging, albeit rarer in applications, higher-level versions of the problem. While our linear system solutions are a concise recasting of existing results, our matrix inverse sub-block results are novel and facilitate streamlined computation of standard errors in frequentist inference as well as allowing streamlined mean field variational Bayesian inference for models containing higher-level random effects.
doi: 10.1017/S1446181120000061
Psychosocial Challenges and Opportunities for Youth With Chronic Health Conditions During the COVID-19 Pandemic
Authors: Serlachius Anna , Badawy Sherif M , Thabrew Hiran
Published: September 2020

School closures, altered access to health services, and economic stress during the COVID-19 pandemic have likely had an impact on the mental and physical well-being of youth worldwide, particularly among those with chronic health conditions (CHCs). A number of challenges and opportunities have emerged during the COVID-19 pandemic for youth with CHCs. Challenges include heightened anxiety, disrupted routines, academic and social stresses associated with school closure, increased risk of domestic violence and abuse, and reduced access to physical and psychosocial support. On the other hand, opportunities include reduced academic and social stress, increased time with families, reduced access to substances, easier access to health care using technology, and opportunities to build resilience. This viewpoint paper highlights both challenges and opportunities for youth with CHCs during the pandemic and offers recommendations for further research and clinical care.
Feasibility and Effect of the Exergame BOOSTH Introduced to Improve Physical Activity and Health in Children: Protocol for a Randomized Controlled Trial (Preprint)
Authors: ten Velde Gabrielle , Plasqui Guy , Willeboordse Maartje , Winkens Bjorn , Vreugdenhil Anita
Published: September 2020

BACKGROUND

Despite the well-known beneficial health effects of physical activity (PA), the majority of Dutch primary school children do not meet the recommended PA guidelines. Although there is growing evidence on the effectiveness of exergames for PA in children, there is limited evidence on their effect on health outcomes, such as cardiovascular health and health-related quality of life (HRQOL), and on factors influencing their effectiveness and feasibility. The exergame BOOSTH uses a wrist-worn activity tracker to measure steps per day. As a reward for the performed PA, children can unlock levels in the online BOOSTH game. In addition, “BOOSTH battle” enables competition between groups.

OBJECTIVE

This protocol describes a cluster randomized controlled trial in 16 primary schools in the Netherlands investigating the effect of BOOSTH on moderate-to-vigorous PA (MVPA) using accelerometry. Secondary aims are to investigate the feasibility of BOOSTH (mixed methods: questionnaires and focus group interviews) and its effect on cardiovascular risk factors (anthropometrics, blood pressure, and retinal microvasculature) and HRQOL.

METHODS

Stratification variables and relevant variables related to outcomes (such as BMI [z-score], sex, age, and parenting style) and/or missingness will be taken into account. Measurements will be performed at baseline and after 3, 6, and 12 months.

RESULTS

The study has received funding from Province Limburg (SAS-2015-04956) and received ethical approval from the Medical Ethics Committee of Maastricht University Medical Centre (METC172043/NL64324.068.17). The results of the analyses are expected to be published in 2021.

CONCLUSIONS

With this study, the ability of the exergame BOOSTH to increase PA and improve health in children of primary school age will be investigated. The insights into effectiveness and feasibility will result in scientific and societal recommendations, which could potentially contribute to widespread implementation of exergames for children.

CLINICALTRIAL

ClinicalTrials.gov NCT03440580; https://clinicaltrials.gov/ct2/show/NCT03440580.

INTERNATIONAL REGISTERED REPORT

DERR1-10.2196/24035
My hip journey: A qualitative study of patients' experiences of using an eHealth program for patient preparation and recovery of hip replacement surgery (Preprint)
Authors: Saunders Rosemary , Seaman Karla , Emery Laura , Crompton Debra , Lynch Chantelle , Penjor Dorji , Dhut Sonali
Published: September 2020

BACKGROUND

Patients undergoing surgery require pre- and post-operative education. eHealth programs and mHealth apps for surgical patients can facilitate the delivery of information, provide individualised rehabilitation plans, and enable communication with health professionals to promote overall patient recovery. This is particularly help for orthopaedic patients undergoing total hip arthroplasty where enhanced recovery pathways and resulting shorter length of hospital stays have become common practice.

OBJECTIVE

The aim of this study was to explore the patient experience, perceived benefits, and suggestions for future use of using the My Hip Journey eHealth program for pre- and post-operative education for total hip arthroplasty

METHODS

This descriptive, qualitative study was undertaken in April 2019. A convenience sample of nine patients who had used the My Hip Journey eHealth program in preparation for their total hip arthroplasty surgery, post-operative period and post discharge rehabilitation were recruited. They participated in individual semi-structured telephone interviews guided by an interview schedule. Interviews were audio recorded, transcribed verbatim and analysed using inductive thematic analysis with consensus of researchers.

RESULTS

The participant group included three men and six women aged between 53-70 years who had used the My Hip Journey eHealth program over the preceding months. Through the analysis of the data, patient experiences were found to be overall positive and they reported some suggestions for improvement of the program. The results have been described in three overarching themes and sub-themes: (1) Supported surgical journey which described how the My Hip Journey eHealth program supported them in their preparation and recovery from their surgery, and how it provided information and encouraged engagement; (2) Motivated recovery described how patients found the program motivational, facilitated their self-management and also enabled communication with the health care team if they had any concern; and (3) Provided Functionality that related to ease of use, interactivity of the program with the patient and suggestions for future use.

CONCLUSIONS

The patients reported using the My Hip Journey eHealth program for pre- and post-operative education was helpful to their overall surgical experience and recovery. It was found to engage patients in their care, enabled self-management, encouraged communication with health professionals and motivated them with their recovery. These findings identify the potential for similar applications to support patients in the preparation, post-operative and the post-discharge self-care for other surgical and orthopaedic journeys.

CLINICALTRIAL

Not applicable
The Digital Divide and Seeking Health Information on Smartphones in Asia: Survey Study of Ten Countries (Preprint)
Authors: Wang Xiaohui , Shi Jingyuan , Lee Kwan Min
Published: September 2020

BACKGROUND

Although recent developments in mobile health have elevated the importance of how smartphones empower individuals to seek health information, research investigating this phenomenon in Asian countries has been rare.

OBJECTIVE

The goal of our study was to provide a comprehensive profile of mobile health information seekers and to examine the individual- and country-level digital divide in Asia.

METHODS

With survey data from 10 Asian countries (N=9086), we ran multilevel regression models to assess the effect of sociodemographic factors, technological factors, and country-level disparities on using smartphones to seek health information.

RESULTS

Respondents who were women (β=.13, P<.001), parents (β=.16, P<.001), employed (β=.08, P=.002), of higher social status (β=.08, P<.001), and/or from countries with low health expenditures (β=.19, P=.02) were more likely to use smartphones to seek health information. In terms of technological factors, technology innovativeness (β=.10, P<.001) and frequency of smartphone use (β=.42, P<.001) were important factors of health information seeking, whereas the effect of online information quality was marginal (β=–.04, P<.001).

CONCLUSIONS

Among smartphone users in Asia, health information seeking varies according to individuals’ socioeconomic status, their innovativeness toward technology, and their frequency of smartphone use. Although smartphones widen the digital divide among individuals with different socioeconomic status, they also bridge the divide between countries with varying health expenditures. Smartphones appear to be a particularly useful complement to manage health in developing countries.
Using Social Media for Qualitative Health Research in Danish Women of Reproductive Age: Online Focus Group Study on Facebook (Preprint)
Authors: Temmesen Camilla Gry , Nielsen Henriette Svarre , Andersen Heidi Lene Myglegård , Birch Petersen Kathrine , Clemensen Jane
Published: September 2020

BACKGROUND

Social media platforms provide new possibilities within health research. With Facebook being the largest social network in the world, it constitutes a potential platform for recruitment and data collection from women of reproductive age. Women in Denmark and in other Western countries postpone motherhood and risk infertility due to their advanced age when they try to conceive. To date, no study has explored Danish women’s reflections on the timing of motherhood within a social media setting.

OBJECTIVE

The aim of this study was to explore the challenges and opportunities of using Facebook as a platform for qualitative health research in Danish women of reproductive age.

METHODS

This study was a qualitative study based on 3 online focus groups on Facebook with 26 Danish women of reproductive age discussing the timing of motherhood in January 2020.

RESULTS

Conducting online focus groups on Facebook was successful in this study as the web-based approach was found suitable for developing qualitative data with women of reproductive age and made recruitment easy and free of charge. All participants found participating in an online focus group to be a positive experience. More than half of the women participating in the online focus groups found it advantageous to meet on Facebook instead of meeting face-to-face.

CONCLUSIONS

Conducting online focus groups on Facebook is a suitable method to access qualitative data from women of reproductive age. Participants were positive toward being a part of an online focus group. Online focus groups on social media have the potential to give women of reproductive age a voice in the debate of motherhood.
Using Smartphone and Wearable Wrist Sensor as Clinical Tools to Inform the Treatment of Mental Health Needs and ‘Challenging Behaviour’ Affecting People with Intellectual Disabilities:
A Structured Review (Preprint)
Authors: Noh JungMin , Clare Isabel C H , Holland Anthony J
Published: September 2020

BACKGROUND

People with intellectual disabilities (ID) are at high risk of comorbid physical and psychiatric disorders and/or behavioural problems, some of which may go unrecognised and can be difficult to evaluate clinically. We review the potential for smartphone and other mobile technologies to be used in combination as a clinical tool to track changes over time in physiological, behavioural, and mental health measures and the integration of these different data sets to inform clinical and social care practice for people with ID and for other groups with complex needs.

OBJECTIVE

The aim is to evaluate the current state of mobile health-tracking systems that could be used by people with ID and would enable non-intrusive data collection over time. We focused on two types of devices that arguably have the greatest usability and mobility: smartphones and wearable wrist sensors.

METHODS

Structured reviews of both academic literatures written in English and non-academic resources (mobile app stores) were conducted. For the literature review, five databases were searched for papers that met three criteria: a) a focus on smartphones and/or wearable wrist sensors, b) devices that are aimed primarily at assessing, tracking, or monitoring users’ health conditions over time, and c) devices that are specifically applicable for populations with complex needs, such as people with ID. Additionally, two mobile app marketplaces (Android Apps on Google Play, iOS 12) were searched over two web reviews to identify the apps that matched these needs.

RESULTS

From a total of 276 publications, 20 articles were identified. However, very few of these reported on studies involving devices facilitating the comprehensive collection and integration of clinical data. From the two online reviews 1,115 mobile apps were examined; further coding identified 19 apps that met our criteria.

CONCLUSIONS

While there are a considerable number of health-tracking apps available for the typically developing population, systems that can support the clinical assessment of people with ID are limited.
Dylan Thomas’s “In Country Sleep”: His Paradoxical Sensibility
Authors: Bharadwaj S.
Published: September 2020

In “In Country Sleep”, Dylan Thomas offers the Yeatsian paradoxical sensibility, the process of magnanimous impersonal art as salvation to the tumultuous Auden who condescends to the mortal levelling charges of conspiracy, war mongering, tilting and toppling against him as his performance as an artist of Yeatsian pagan altruistic art songs has undone his success, popularity and appeal among the contemporary poets. Auden, despite the loss of his grandeur, continues with the Eliotian metaphysical process of aesthetic amoral art song that has made him great in the early phase. The time-conscious political poets of the thirties, while heading towards the romantic ideals of their early phase, mounts up their rage against Thomas for his deviation in the later art songs from his early poems of pity. The young Movement poets commend Auden’s early poem for the parable of pure poetry and aesthetic success and defends his avenging move against Thomas. The introductory poem implies that it is Thomas’s introspective process of individuation and integration, coherence and co-existence, his paradoxical sensibility, his tragi-comic vision of Grecian altruistic art song that guards his sober and benign functioning as an ardent emulator of the pagan altruistic tradition of Hardy, Yeats, Houseman and Blake, as a poet of reconciliation, harmonization and cosmopolitan culture analogous to his functioning in the early poem 18 Poems.
How Ramadan and Global Pandemic Affect Religiosity and Donating Behaviors
Authors: Fahrullah A'rasy , Anwar Moch. Khoirul , Ridlwan Ahmad Ajib , Prabowo Prayudi Setiawan , Yasin Ach.
Published: September 2020

Ramadan in the year of 2020 is the witness of global pandemic caused by the spread of Covid-19 that significantly alters human behaviors. In response to the current phenomenon, the present study is conducted to scrutinize how the holy month of Ramadan and global pandemic affect human religiosity and donating behaviors. To this end, this study employed a web-based questionnaire to gather the required data from 128 Indonesians who were voluntarily participated upon invitation. Using WarpPLS to analyze the data, the results showed that there was a significant influence of global pandemic situation and Ramadan on the level of religiosity. Moreover, the pandemic situation also encouraged the exist growth of donation institutions. This study further revealed the positive impact of the holy month of Ramadan and religiosity on human donating behaviors. In other words, Ramadan and global pandemic increased the level of human religiosity and the existence of donation institutions, as a results, their donating behaviors were also improved. However, this study found that the existence of donation institutions did not have any influence on human donating behaviors. These results offer an implication that Ramadan and global pandemic obviously provide a direct impact on religiosity and human donating behaviors.
Polymeric nanocomposition for innovative functional enhancement of electrodes and proton exchange membrane in microbial fuel cell
Authors: Sirajudeen Abdul , Annuar M.
Published: September 2020

Practical application of microbial fuel cell (MFC), a sustainable energy device, is hampered by low power output. Its principal components i.e., anode, cathode and proton exchange membrane (PEM) are the focus of enhancement and modification in terms of their functional design and material. The anode surface conduciveness as electron sink is crucial to the power output magnitude, while the cathode electrode should be reactive for efficient oxygen reduction at tri-phase junction. PEM is solely responsible for unidirectional proton flow concomitantly completing the electrical circuit. Polymeric nanocomposites as electrode modifier improved significantly anode/cathode/PEM functions thus overall MFC performance. The review highlights the progress made in polymer-based modifications to anode, cathode and PEM material and function between year 2014 to 2019. The effects to biocompatibility, surface area, internal resistance, electrochemical activities, environmental sustainability and overall MFC performance are discussed.
Podocytopathies
Authors: Peco-Antic Amira , Mulic Bilsana
Published: September 2020

Podocytopathies include a wide spectrum of primary or secondary glomerular diseases that are the consequence of the podocyte injuries. The damage of podocytes can occur due to congenital or acquired disorders of podocyte transcriptional regulators, altered components of the slit diaphragm complex, abnormal assembly, or function of the actin-based cytoskeleton, dysfunction of membranes or cytoplasmic proteins, and mitochondrial injury. Podocytes reactions to injurious stimulus include FP effacement, apoptosis, and loss of podocyte, developmental arrest associated by mild proliferative activity, and dedifferentiation with moderated proliferation. Based on histopathological findings, podocytopathy may be diagnosed such as minimal change nephropathy; focal segmental glomerulosclerosis, diffuse mesangial sclerosis, or collapsing glomerulopathy while in relation to their etiology can be categorized as idiopathic, genetic, and reactive. Podocytopathies may be diagnosed due to podocyte morphological changes, immunohistochemistry, circulating and urine biomarkers, and genetic analysis. The primary clinical focus in prevention should be to reduce the factors that can damage the podocytes and cause hyperperfusion/hypertrophy of the glomerulus. Nowadays, control of systemic and intra glomerular hypertension by pharmacological blockade of angiotensin II is a central in the prevention strategy, while regeneration of podocytes by stem cells is therapeutic strategy of the future.
Relationship between optic nerve head topography and nerve fiber layer thickness with central corneal thickness in patients with primary open-angle glaucoma
Authors: Civcic-Kalinic Natasa , Stamenkovic Miroslav , Civcic Nada , Brunet Stefan
Published: September 2020

Introduction/Objective. In patients with primary open-angle glaucoma (POAG) we explored the relationship between the optic nerve head (ONH) topography parameters and the retinal nerve fiber layer (RNFL) thickness with the central corneal thickness (CCT). Methods. This retrospective study included 97 patients (97 eyes) with primary open-angle glaucoma. Patients were divided into a thin CCT < 540 ?m (45 eyes) and a thick CCT ? 540 ?m (52 eyes) group, using ultrasonic pachymeter. Topographic measurements of the ONH parameters and RNFL thickness was performed using optical coherence tomography (OCT). The outcomes were compared with the thin and thick CCT and correlated with the thin CCT of the subjects. Results. There were significantly lower mean intraocular pressure (p < 0.0001) and CCT (p < 0.0001) in patients with thin CCT compared to patients with thick CCT. Statistically significant differences of ONH parameters were found in thin cornea group compared to thick cornea group in: cup/disc area ratio (p < 0.03), vertical cup/disc ratio (p < 0.01) and rim volume (p < 0.01). Statistically significant differences of RNFL thickness were found in thin cornea group compared to thick cornea group in: average (p < 0.001), superior (p < 0.03), inferior (p < 0.03) and nasal (p < 0.01). Significant positive correlation was found between thin CCT and OCT parameters in: optic disc area (r = 0.429, p = 0.003), cup/disc area ratio (r = 0.287, p = 0.05), horizontal cup/disc ratio (r = 0.472, p < 0.001), vertical cup/disc ratio (r = 0.578, p < 0.001), average RNFL (r = 0.796, p < 0.001), superior RNFL (r = 0.665, p < 0.001), inferior RNFL (r = 0.650, p < 0.001), nasal RNFL (r = 0.611, p < 0.001) and temporal RNFL thickness (r = 0.601, p < 0.001). Conclusion. POAG patients with thin cornea will probably develop larger glaucoma changes than those with a thicker cornea. Ultrasonic pachymetry measurements of CCT and OCT analysis of ONH topography parameters and RNFL thickness provide significant information in early diagnosis and monitoring progression of POAG.
Foramen of Vesalius - constant or variable foramen
Authors: Maletin Milos , Vukovic Milos , Maric Dusica , Jeremic Dimitrije , Petrovic Kosta
Published: September 2020

Introduction/Objective. The foramen of Vesalius is a variable foramen located at the base of the skull, anteromedial to the foramen ovale, and lateral to the foramen rotundum. Through this foramen, passes one of the emissary veins, which establishes communication between the cavernous sinus and the pterygoid plexus. The aim of the study was to determine the incidence of this foramen in adults depending on gender, along with the number of foramina, distributions relative to the side of the skull and diameter of the foramen. Methods. A material used in the study were digital computed tomography (CT) scans of adult paranasal cavities from the archives of the Radiology Center, archived in the PACS software system. We analyzed axial CT sections of 1 mm thickness. The research included 500 subjects (250 males and 250 females). Results. The foramen of Vesalius was present in 67.6% of respondents. In 50.9% cases, the foramen was bilateral and in 49.1% it was unilateral. The average oblique diameter of the foramen in men was 1.75 ? 0.59 mm and in women 1.56 ? 0.48 mm. In 22 subjects (6.51%) the foramina were doubled, and in two (0.60%) they were tripled. Conclusion. There was no statistically significant difference in the incidence of the foramen of Vesalius concerning gender. The mean diameter of the foramen was statistically higher in males. The presence of this foramen is important for neurosurgeons because, during the percutaneous trigeminal rhizotomy, the needle can pass through this foramen, injure the surrounding blood vessels, and lead to intracranial hemorrhage.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016)
Authors: Saraswati Karina , NR Erinos
Published: September 2020

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA
Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat
Authors: Sari Vita Fitria , Octaviani Marina , Lisdawati Yeni
Published: September 2020

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)
Authors: Widyiawati Widyiawati , Halmawati Halmawati
Published: September 2020

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent
Pengaruh Manajemen Laba Terhadap Fee Audit dengan Kebijakan Pembayaran Dividen Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2013-2016)
Authors: Rahmi Mutia , Cheisviyanny Charoline
Published: September 2020

This study aims to examine empirically the effect of earnings management which is moderated by dividend payout policy on audit fee. This research uses agency theory. The sample was selected by using purposive sampling method, and get go companies listed in BEI 2013-2016. This research found that earnings Management has no effect on Audit Fee, Dividend Payout Policy cannot modereted the effect of Earning Management on Audit Fee, Based on the results of this study the authors suggest that management will voluntary disclosure audit fees because it makes this research and previous research difficult to find data regarding the audit fees because that so many things must be explored about audit fees.Keywords: audit fee, earnings management, dividend payout policy
Studi Fenomenologis Mekanisme Pemungutan Pajak yang Bersumber dari Anggaran Pendapatan Belanja Daerah (Studi Kasus pada Sekretariat Daerah Kabupaten Padang Pariaman)
Authors: Herrico Rescy , Cheisviyanny Charoline
Published: September 2020

This study discusses the understanding and knowledge of treasurers about taxation, problems related to tax collection from APBD funds and solutions to tax problems in the Padang Pariaman District Secretariat using an institutional theory perspective. The research approach used is descriptive-qualitative. This study discusses from three different perspectives, namely the rule makers represented by the Pariaman KP2KP and the KPP Pratam Padang Satu,The implementation rules are represented by the shipping partner. Questionnaires, interviews and documentation are used for the data collection process, known as triangulation.The results showed that the treasurer's understanding and knowledge were at a sufficient level. The problem of tax collection from APBD funds is the lack of understanding of taxation, treasurer violates the rules, treasurer negligent of obligations, there has never been socialization and unclear rules regarding PPN,the solution related to tax collection from APBD funds is a transaction with a PKP partner and has an NPWP, partners are asked to take care of SKB and increase socialization, and conduct gross up.Keywords: Taxation Problems from APBD, Institutuinal theory
Equity Risk Incentives dan Corporate Tax Aggresiveness
Authors: Mulia Rahmi Putri , Helmy Herlina , Setiawan Mia Angelina
Published: September 2020

This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling method so that samples for each CETR, Shelter, UTB and DTAX were obtained were 235, 180, 210 and 205 companies. Based on panel data regression analysis, the results show that 1) Equity Risk Incentive is negatively related to Cash Effectives Tax Rate but not significant, 2) Equity Risk Incentive is positively related to Tax Shelter but not significant, 3) Equity Risk Incentive is negatively related to Unrecognized Tax Benefits not significant, and 4) Equity Risk Incentive is positively related to the Discretionary Book Tax Differences but not significant. The conclusion of this study is that equity risk incentives are not positively related significantly with corporate tax aggressiveness so the hypothesis is rejected.Keywords: Equity Risk Incentives; Tax Aggressiveness
A T-cell algorithm for solving dynamic economic power dispatch problems
Authors: Aragón Victoria , Coello Coello Carlos A. , Leguizamón Mario A.
Published: September 2020

This paper presents the artificial immune system IA_DED (Immune Algorithm Dynamic Economic Dispatch)

to solve the Dynamic Economic Dispatch (DED) problem and the Dynamic Economic Emission Dispatch (DEED) problem.

Our approach considers these as dynamic problems whose constraints change over time.

IA\DED is inspired on the activation process that T cells suffer in order to find partial solutions.

The proposed approach is validated using several DED problems taken from specialized literature and

one DEED problem. The latter is addressed by transforming a multi-objective

problem into a single-objective problem by using a linear aggregating function that combines the

(weighted) values of the objectives into a single scalar value.

Our results are compared with respect to those obtained by

other approaches taken from the specialized literature. We also provide some

statistical analysis in order to determine the sensitivity

of the performance of our proposed approach to its parameters. Part of this work was presented at the XXV

Argentine Congress of Computer Science (CACIC), 2019.
Trabajo colaborativo mediado por tecnología informática en espacios educativos
Authors: Zangara María Alejandra , Sanz Cecilia Veronica
Published: September 2020

En este artículo se aborda la conceptualización y valoración del trabajo colaborativo con fines educativos. El objetivo final es presentar una metodología de seguimiento del trabajo colaborativo mediado por tecnología informática en espacios educativos, que incluye una matriz de indicadores de colaboración como componente clave. Se presenta también la validación de esta matriz mediante el juicio de expertos y los resultados obtenidos. Se inicia con una diferenciación de trabajo grupal y colaborativo, una definición propia de este último concepto y una propuesta didáctica, construida en etapas. Luego se presenta la metodología de seguimiento, con la descripción de sus componentes: objeto, etapas, actores, modelo teórico, indicadores, espacios de construcción, instrumentos y tecnología. Se describen sus componentes y los pasos en su construcción. La matriz de indicadores y su operacionalización constituye la parte central de esta metodología. Como tal, es sometida al juicio de expertos. En el artículo se incluye la estrategia de validación completa: selección de expertos según diferentes criterios, comunicación, instrumento utilizado, seguimiento y resultados. A partir de este punto, las conclusiones incluyen la mejora de la matriz, en base al comentario de los expertos y la presentación de la metodología completa.o se aborda la conceptualización y valoración del trabajo colaborativo con fines educativos. El objetivo final es presentar una metodología de seguimiento del trabajo colaborativo mediado por tecnología informática en espacios educativos, que incluye una matriz de indicadores de colaboración como componente clave. Se presenta también la validación de esta matriz mediante el juicio de expertos y los resultados obtenidos. Se inicia con una diferenciación de trabajo grupal y colaborativo, una definición propia de este último concepto y una propuesta didáctica, construida en etapas. Luego se presenta la metodología de seguimiento, con la descripción de sus componentes: objeto, etapas, actores, modelo teórico, indicadores, espacios de construcción, instrumentos y tecnología. Se describen sus componentes y los pasos en su construcción. La matriz de indicadores y su operacionalización constituye la parte central de esta metodología. Como tal, es sometida al juicio de expertos. En el artículo se incluye la estrategia de validación completa: selección de expertos según diferentes criterios, comunicación, instrumento utilizado, seguimiento y resultados. A partir de este punto, las conclusiones incluyen la mejora de la matriz, en base al comentario de los expertos y la presentación de la metodología completa.
La relación de los ingresantes de ciencias aplicadas con el saber tecnológico
Authors: Goin Martin Mariano Julio , Gibelli Tatiana
Published: September 2020

El estudiante que ingresa a la Universidad tiene una manera de relacionarse con el saber que está mediada por factores tales como los saberes que ha aprendido a lo largo de su escolaridad previa y en la vida cotidiana, la relación con los otros en situaciones de aprendizaje, la forma de verse a sí mismo en su rol de aprendiente, entre otros. Desde un proyecto de investigación financiado por la UNRN se indaga acerca de la relación con el saber de los estudiantes que ingresan a las Carreras de Ciencias Aplicadas. En el presente trabajo analizamos la relación con el saber tecnológico, porque consideramos que para el nivel superior suponen una contribución para mejorar las actuales condiciones de la formación, afianzando la interacción entre docentes y estudiantes, la relación del estudiante con el conocimiento y la posibilidad de incorporar estrategias didácticas que propicien su participación activa en la construcción del aprendizaje. Para ello resulta de interés explorar qué tipo de saberes han desarrollado los estudiantes ingresantes a carreras de ciencias aplicadas en relación al uso de diferentes recursos que brindan las TIC.
Atividade educacional utilizando Realidade Aumentada para o Ensino de Física no Ensino Superior
Authors: Herpich Fabricio , Vanucci Costa Lima Wilson , Nunes Felipe Becker , Lobo Cesar de Oliveira , Tarouco Liane Margarida Rockenbach
Published: September 2020

O uso de recursos de Realidade Aumentada em dispositivos móveis para a Educação tem sido explorado nos últimos anos de forma mais significativa. Desta forma, o objetivo deste artigo foi avaliar a qualidade de uma abordagem educacional neste contexto em termos de Usabilidade, Engajamento, Motivação e Aprendizagem. Um estudo voltado para o processo de ensino e aprendizagem de Física foi conduzido com 27 alunos de uma universidade federal, sendo aplicado um questionário para avaliar o experimento. Os resultados obtidos foram satisfatórios e instigadores, em que as quatro dimensões foram avaliadas positivamente, havendo também um importante feedback dos participantes para as melhorias no aplicativo.
Trabajo de cuidados. Debates y conceptualizaciones
Authors: Ibarra Melo María Eugenia
Published: September 2020

Reseña del libro: Franco, Sandra. (2015). Trabajo de cuidados. Debates y conceptualizaciones. Manizáles: Universidad de Caldas, 80 pág.
Condiciones laborales de mujeres cocineras del Pacífico en Cali
Authors: Guevara Sotelo Yurany
Published: September 2020

El propósito del artículo es describir las condiciones laborales que enfrenta una mujer pequeña empresaria de un restaurante del Pacífico ubicado al oriente de Cali y siete mujeres ayudantes de cocina. La pregunta que orientó este documento fue: ¿Cuáles son las condiciones laborales que enfrentan una pequeña empresaria de un restaurante del Pacífico ubicado al oriente de Cali y sus ayudantes de cocina? Se utilizó una metodología cualitativa con un diseño etnográfico, y entrevistas formales e informales como técnicas de recolección de datos. El artículo muestra que hay diferencias y similitudes entre la trayectoria laboral, las oportunidades y obstáculos entre la pequeña empresaria del restaurante, en comparación con las cocineras en condición de ayudantes. Entre las diferencias se encuentran la acumulación de capitales social, cultural y económico de cada una de ellas, que permitieron en mayor o menor medida la consolidación de redes de apoyo duraderas en el tiempo y que fomentaron el reconocimiento social, conocimientos específicos en las técnicas culinarias y el manejo de los discursos culturales propios del nicho de la culinaria del Pacífico. Las ayudantes de cocina están en una situación de desventaja en términos de los capitales acumulados y se evidencia una devaluación de su trabajo de cuidados.
ТЕОРЕТИЧНІ АСПЕКТИ ОЦІНКИ ВПЛИВУ ПОТЕНЦІАЛУ АГРОПРОМИСЛОВИХ ФОРМУВАНЬ НА РОЗВИТОК ЕКОНОМІКИ УКРАЇНИ
Authors: Rasskazov Oleg Ihorevych
Published: September 2020

Актуальність теми дослідження. Проголошення агропромислового сектору основою розвитку економіки України в умовах євроінтеграції вимагає впровадження науково обґрунтованих підходів розробки та забезпечення раціональних співвідношень між потужностями по забезпеченню вітчизняних потреб та масштабами зовнішньоекономічної діяльності. Постановка проблеми. Особливо гострим постає завдання формування стратегії розвитку агропромислового сектору під впливом з одного боку глобалізаційних процесів, а з іншого вимог регіоналізації. Аналіз останніх досліджень і
публікацій. Проблемам формування і реалізації потенціалу агропромислових підприємств присвячені
праці Бородіної О., Бутка М., Герасимчук З., Данилишина Б., Долішнього М., Дорогунцова С., Паламарчука М., Попело О., Поповкіна В., Саблука П., Тащук К., Чухна А., Шаблія О. та ін.
Виділення недосліджених частин загальної проблеми. Потреба у зміні суспільних відносин у сфері
агропромислового виробництва потребує детальної оцінки історичної трансформації поглядів щодо місця та ролі всіх учасників цього процесу. Постановка завдання. Метою статті є дослідження
процесу становлення наукової думки щодо ролі агропромислових підприємств у визначенні економічного потенціалу регіональних господарських систем. Викладення основного матеріалу. В статті проаналізовані основні наукові положення щодо ролі агропромислових підприємств у формуванні економічного потенціалу окремого регіону та держави в цілому. Висновки. Розробка, обґрунтування та впровадження ефективної стратегії розвитку сільськогосподарських і переробних підприємств має орієнтуватись на комплексне використання їх потенціалу, повноцінного та якісного задоволення потреб населення, результатом чого має стати підвищення темпів розвитку національного
господарства в цілому.
Jinga de Angola. A rainha guerreira da África
Authors: Scaraggi Elisa
Published: September 2020

Jinga de Angola. A rainha guerreira da África, by Linda M. Heywood. São Paulo: Todavia, 2019
Market conditions: The Brazilian LGBT+ press in the 1990s and 2000s - SuiGeneris and G Magazine
Authors: Howes Robert
Published: September 2020

This article charts the way that an idea originating in the United States – that homosexuals should be considered not as a marginalised minority but as a valuable niche market – was brought to Brazil by means of the glossy printed magazine, with its promise of attracting lucrative brand advertising. It examines two major titles –SuiGeneris and G Magazine – to show how the format was adapted in different ways to Brazilian conditions. This led to interactions with two existing factors, the LGBT+ social movement and the erotic male nude magazine, together with the contemporary phenomenon of celebrity culture. The article reviews scholarly research on the topic and tries to assess to what degree the original idea met its objectives, both on its own terms and within the wider social goal of combatting prejudice and discrimination against homosexuals.
O Clã e A Província: o papel dos periódicos literários e culturais na formação da identidade coletiva de um grupo de escritores cearenses (1930-1950)
Authors: Alves Plauto Daniel Santos , Rodrigues Beatriz
Published: September 2020

Este artigo reflete sobre o papel catalisador exercido pela Revista CLÃ no processo de formação identitário do coletivo que a publicou. Para tanto se vale do exame de argumentos recorrentes em discursos, escritos e memórias, analisados através de conceitos que são próprios à história dos intelectuais em congruência com apontamentos esparsos voltados ao estudo dos grupos culturais, produzidos pelo crítico Raymond Williams. Ao se deter sobre a experiência de escritores sem grande notoriedade, esse trabalho objetiva contribuir para diversificar as percepções relativas à experiência intelectual. Pôde-se perceber que a sociabilidade do grupo em questão configurou aspectos geracionais, organizados em função de sensibilidades pautadas nas limitações de circulação de suas obras e em suas condições enquanto escritores profissionais. Os impressos possibilitaram a consolidação de sensibilidades e relações afetivas, ao mesmo tempo em que se estabeleceram como espaço de fermentação intelectual e lócus de uma política cultural impulsionada por sua identidade coletiva.
inserção de imigrantes congoleses nas relações de trabalho no Rio de Janeiro
Authors: Figueira Ricardo Rezende , Masengu Sarah Mbuyamba
Published: September 2020

Há uma migração congolesa no Rio de Janeiro, mas o que se passa com eles na sua inserção no mundo do trabalho? Como viviam antes no Congo e como eles próprios compreenderam sua situação no Brasil e como a compreenderam autoridades do então Ministério do Trabalho e estudiosos do tema? Houve trabalho análogo a escravo em seus relatos? Responder estas questões foi o objetivo principal da pesquisa e do texto.