bluuebunny/crossref_metadata_2025 huggingface dataset:
INFANTILISM DEVELOPMENT PROBLEMS AND RESPONSIBILITY FORMATION IN MODERN ADOLESCENTS AND YOUNG PEOPLE
Authors: Mikhailova Olga B.
Published: December 2021

Responsibility is one of the main characteristics of a mature person. In the 21st century, in the era of increasing infantilism, one of the important areas in modern psychology and pedagogy is the problem of responsibility formation and development in adolescents and young people. There are various hypotheses about the emergence of infantile and irresponsible behavior and their manifestations in childhood and adulthood. The strength of society is the strength of the individuals who make it up, so in modern science it is important to identify the causes of social infantilism and introduce technologies for its prevention and correction. Based on the theoretical analysis, the paper examines the dominant symptoms of the infantilism development (irresponsibility, mental discomfort, loneliness, sexual behavior violation, narcissism and gender chauvinism) and their manifestations in different age periods. The forms of irresponsibility in adolescents and the causes of their occurrence in different age periods are presented in detail. According to the author, the main reasons for infantilism development in adolescent and youth environment are: 1) the lack of collective education and the low influence of teachers, psychologists and educational environment in general on the individual’s development; 2) a pronounced style of pedagogy of freedom, provoking selfishness development; 3) delegation of responsibility for education exclusively to the family in the absence of psychological and pedagogical support for family relations; 4) deformation of the family relations model against the background of falling birth rates, shifting gender roles and family values. For the prevention and correction of infantilism among adolescents and young people, specialists in the sphere of modern education need to conduct systematic diagnostic work with the family and pay close attention to the introduction of practical technologies for the prevention of irresponsible behavior among younger schoolchildren and adolescents. In addition, it is necessary to introduce psychological and pedagogical education of the younger generation on the issues of individual self-development, self-education and self-realization.
DECA ŽRTVE MASOVNIH UBISTAVA
Authors: Mršević Zorica
Published: December 2021

U ovom radu biće zastupan pristup paralelne anlize dve osnovne kategorije dece kao žrtava masovnih ubica. Prvi i najbrojniji tip dece žrtava su školskog uzrasta, nesrodnih sa ubicom, koja stradaju u oružanim/bombaškim napadima na škole. Dešavaju se najčešće u Americi, sporadično i u Evropi, a od zemalja trećeg sveta, najviše u Nigeriji. U Srbiji deca stradaju u masovnim ubistvima članova porodice, uglavnom primarno motivisana femicidom. U većini slučajeva su u srodstvu sa ubicom i/ili ubijenom a stradaju najviše zato što su se našla na mestu masakra. Inovativnost našeg pristupa se sastoji u činjenici da se ove dve kategorije dece žrtava masovnih ubistva retko ili gotovo nigde ne stavljaju u istu komparativnu ravan, jer se smatraju dijametralno različitim. Upravo to je cilj ovog rada, da polazeći od razlika, prilikom analiziranja domaćih i inostranih slučajeva masovnih ubistava dece, ukaže i na postojanje sličnosti ova dva tipa, koja može da se vidi u hegemonističkom tipu maskuliniteta kao karakternom profilu masovnog ubice oba tipa. U zaključku se navode reakcije na slučajeve masovnih ubistava dece, a u cilju doprinosa promišljanju mogućih strategija predviđanja i odbrane. Ta borba je svuda trajna i zahteva realizam i postojanost, odlučnost i meru.
Mimicry can drive convergence in structural and light transmission features of transparent wings in Lepidoptera
Authors: Pinna Charline Sophie , Vilbert Maëlle , Borensztajn Stephan , Daney de Marcillac Willy , Piron-Prunier Florence , Pomerantz Aaron , Patel Nipam H , Berthier Serge , Andraud Christine , Gomez Doris , Elias Marianne
Published: December 2021

Müllerian mimicry is a positive interspecific interaction, whereby co-occurring defended prey species share a common aposematic signal. In Lepidoptera, aposematic species typically harbour conspicuous opaque wing colour patterns with convergent optical properties among co-mimetic species. Surprisingly, some aposematic mimetic species have partially transparent wings, raising the questions of whether optical properties of transparent patches are also convergent, and of how transparency is achieved. Here, we conducted a comparative study of wing optics, micro and nanostructures in neotropical mimetic clearwing Lepidoptera, using spectrophotometry and microscopy imaging. We show that transparency, as perceived by predators, is convergent among co-mimics in some mimicry rings. Underlying micro- and nanostructures are also sometimes convergent despite a large structural diversity. We reveal that while transparency is primarily produced by microstructure modifications, nanostructures largely influence light transmission, potentially enabling additional fine-tuning in transmission properties. This study shows that transparency might not only enable camouflage but can also be part of aposematic signals.
Biographical Introduction; Theodor Kittelsen's Illustrations; Interpretation and Summary of Contents
Authors: Hoffmann Corinna , Meissner Lea , Aspaas Per Pippin
Published: December 2021

The twelfth volume in the series consists of Norsk Høifjeld, a work of prose and poetry written by Theodor Caspari and illustrated by Theodor Kittelsen and several other artists. In the various editions of the work, the aurora borealis figures in Caspari's text as well as in some of Kittelsen's illustrations. The introduction derives from an MA course in Scandinavian literature entitled ‘Dem Polarlicht auf der Spur. Wissenschaftshistorische und kulturwissen­schaftliche Erkundigungen’, given by Marie-Theres Federhofer at Humboldt University Berlin in 2019. The introduction has been written by the student Corinna Hoffmann, the student Lea Meissner, and Per Pippin Aspaas from UiT's University Library. It consists of a brief biographical sketch on Theodor Caspari, an introduction to Theodor Kittelsen's illustrations, and an interpretation and summary of contents of three of the altogether five editions of Norsk Høifjeld that were issued in Theodor Caspari's lifetime.
Interoceptive awareness and beliefs about health and the body as predictors of the intensity of emotions experienced at the beginning of the pandemic
Authors: Modzelewska Aleksandra , Imbir Kamil K.
Published: December 2021

Background

The COVID-19 pandemic is a type of stressful event which might have an impact on psychological state. A prolonged threat of getting a serious, contagious illness is expected to be associated with an increase of negative emotions and, conversely, with a decrease of positive emotions. As the stressor is strongly linked to health and the body, we decided to investigate what types of factors related to body perception and appraisal are associated with different types of reported emotions. The purpose of the study was to verify the associations between three types of variables: interoceptive awareness as described by Mehling and colleagues (2012a, 2018), negative beliefs about health and body, and different types of emotions.

Methodology

A Multidimensional Assessment of Interoceptive Awareness questionnaire was applied to evaluate interoceptive awareness. The declared emotional state was diagnosed with a list of 20 emotions–divided by valence and origin. Additionally, a list of 10 negative beliefs about health and body was used. The study was held in a correlational schema with 299 subjects recruited via the social media platform Facebook who took part in an online survey.

Results

The study revealed that the scales of Self-Regulation and Trusting are primarily associated with negative automatic and reflective emotions and positive automatic emotions. Furthermore, the Self-Regulation, Trusting dimensions of interoceptive awareness predict an intensity of emotions categorised on the basis of valence and origin. In addition, negative beliefs about health and the body provided an adequate explanation of the variance of most of the types of emotions experienced during the pandemic.

Conclusions

Factors related to body perception, such as interoceptive awareness and negative beliefs about health and body provide a significant contribution to explaining emotional state at the beginning of the pandemic.
Identification and molecular characterization of the alternative spliced variants of beta carbonic anhydrase 1 (βCA1) from Arabidopsis thaliana
Authors: Shen Jinyu , Li Zhiyong , Fu Yajuan , Liang Jiansheng
Published: December 2021

Carbonic anhydrases (CAs) are ubiquitous zinc metalloenzymes that catalyze the interconversion of carbon dioxide and bicarbonate. Higher plants mainly contain the three evolutionarily distinct CA families αCA, βCA, and γCA, with each represented by multiple isoforms. Alternative splicing (AS) of the CA transcripts is common. However, there is little information on the spliced variants of individual CA isoforms. In this study, we focused on the characterization of spliced variants of βCA1 from Arabidopsis. The expression patterns and subcellular localization of the individual spliced variants of βCA1 were examined. The results showed that the spliced variants of βCA1 possessed different subcellular and tissue distributions and responded differently to environmental stimuli. Additionally, we addressed the physiological role of βCA1 in heat stress response and its protein-protein interaction (PPI) network. Our results showed that βCA1 was regulated by heat stresses, and βca1 mutant was hypersensitive to heat stress, indicating a role for βCA1 in heat stress response. Furthermore, PPI network analysis revealed that βCA1 interacts with multiple proteins involved in several processes, including photosynthesis, metabolism, and the stress response, and these will provide new avenues for future investigations of βCA1.
Las contribuciones del espacio costero marino para pueblos originarios (ECMPO) al bienestar humano de las comunidades indígenas de Carelmapu, Sur de Chile
Authors: Cid Daniça , Araos Francisco
Published: December 2021

Los Espacios Costeros Marinos para Pueblos Originarios (ECMPOs) se han transformado en el principal mecanismo para el resguardo de los modos de vida de los pueblos indígenas y promoción de la sustentabilidad marinocostera del sur de Chile. El artículo analiza las contribuciones de los ECMPOs al bienestar humano de las comunidades indígenas. A través de una investigación de carácter cualitativo, desarrollada en la localidad de Carelmapu, Comuna de Maullín, Región de los Lagos, se presentan potenciales indicadores de bienestar humano asociados a la creación e implementación del ECMPO. El análisis demuestra que la conservación de la biodiversidad y el resguardo de la calidad ambiental de los ecosistemas marino-costeros promovidos por los ECMPOs son componentes esenciales para el bienestar humano, cuya degradación influiría en la capacidad de los ecosistemas de generar los servicios ambientales que sustentan la vida en la localidad.
Electronic Structure of Two New Bis-Schiff Base Ligands using DFT Method
Authors: Bin Selim Elham Abdalrahem , Hadi Al–Douh Mohammed , Abdullah Hassan Hadi , Salim Al–Nohey Dahab
Published: December 2021

Two bis-Schiff Bases 1 and 2 are ligands that can coordinate with manganese metal to form stable complexes and have biological activity. Thermodynamic parameters, HOMO-LUMO energy levels and FTIR spectra of two ligands have been computed using B3LYP/6-311++G(d,p) functional of the DFT calculations. Both ligands are favored thermodynamically, and the ligand 1 has been shown to be more stable than ligand 2. The Polarizability values of two ligands have been investigated. The results refer that ligand 2 interacts earlier than ligand 1 to the metal ion. The FTIR spectra of two ligands have been evaluated. All results show the good agreement between the theoretical and experimental data.
Ecophysiological Effects of Waterborne Zinc on Ctenopharyngodon idellus
Authors: Li Wanjun , Xia Yiguo , Liu Li , Yan Yulian , Xie Xiaojun
Published: December 2021

The juvenile Ctenopharyngodon idellus (19.68±0.17 g) were exposed to the solutions of zinc sulfate heptahydrate (ZnSO4.7H2O), to observe the toxic effects of waterborne Zn on this fish. The results showed that the median lethal concentration (LC50) over 96 h of waterborne Zn2+ was 5.00 mg/L. After 8 weeks of chronic exposure, the final weight and the specific weight growth rate of C. idellus decreased with the increasing Zn2+ concentration, and the differences were significant among the three groups (P < 0.05). The content of ash in the high exposure group was significantly higher than those in the other two groups (P < 0.05). The dry mass in the two exposure groups and the energy density in the low concentration group were significantly higher than those in the control group (P < 0.05). The contents of Zn in the hepatopancreas, gill, intestine, muscle, and whole body in the high concentration group were significantly higher than those in the control group (P < 0.05). The contents of Zn in hepatopancreas were significantly higher than those in other organs (P < 0.05). There was no significant difference for the contents of Zn in the intestine and gill in the two Zn exposure groups, but those were significantly higher than those in other organs except hepatopancreas (P < 0.05). The content of Zn in muscle was significantly lower than that in the other organs. It suggests that the pattern of energy allocation of the C. idellus is changed by the Zn exposure. Fat was preferentially used to provide extra energy for the detoxification under the Zn exposure, and the rates of the protein and energy deposited in the body were reduced. Therefore, the growth of the fish was depressed. The C. idellus mainly takes up Zn through the gill and distributes Zn to other tissues via blood circulation.
Determination of the Hydrodynamic Parameters of Two Types of Soil in the Senegal River Delta. Simulation of Hydro-saline Transfers: Application to the Wind Deflation Phenomenon
Authors: Diome Fary , Biaye Landing
Published: December 2021

In the Senegal River delta, the presence of a shallow salt water table associated with a strong evaporative demand sometimes leads to an upwelling of salts that crystallize on the surface. This phenomenon can be observed in the vicinity of the Diawling Basin, where a powdery structure sensitive to wind deflation and a massive structure with a fractionation into platelets that cannot be transported by the wind are noted.

To understand the hydrodynamic characteristics of these soils, we used numerical simulation of water and solute transfers. The hydrodynamic parameters were determined in the laboratory using Wind's method on undisturbed samples. The experimental retention h() and hydraulic conductivity K(h) curves were fitted using the Van Genuchten model. The simulations show that the soil with a powdery structure has hydrodynamic characteristics that favour the ascent of salts from the water table to the surface. For the soil with a massive structure, the hydrodynamic conditions impose a deposition of salts in the subsurface.
Expression of Salivary miRNA-31 in Oral Submucous Fibrosis
Authors: Khan Saba , Butt Saima Akram , Hassan Sobia , Khan Rizma
Published: December 2021

Objective: The present study aimed to evaluate the salivary miRNA31 expression in controls and cases and associate miRNA31 levels with clinical parameters of oral submucous fibrosis.

Methods: This case control study was conducted in a hospital setup. A total of 50 individuals participated in the study with 25 subjects in group I (healthy individuals) and 25 subjects in group II 25 diagnosed cases of (oral submucous fibrosis). The sample size was calculated with open Epi version 3.01.  A detailed assessment of clinical parameters of oral submucous fibrosis was made. Unstimulated saliva samples were collected from all study subjects meeting the inclusion criteria and analysis of saliva samples was done by qRTPCR.

Results: The results showed high expression levels of miRNA31 in oral submucous fibrosis as compared to the control group. The study demonstrated significantly higher median fold change of miRNA-31 expression level in OSMF patients as compared to the participants in the control group. Correlation between age of patients and miRNA31 fold change was discerned using the Spearman rank test that demonstrated a non-significant negative correlation.

Conclusion: Increased expression levels of miRNA 31 among oral submucous fibrosis as compared to the control group make it a promising salivary biomarker that detects oral submucous fibrosis at an early stage of the disease.
Estimation of the Hydrodynamic Parameters of Soils Subjected to Water Scarcity: Application of BEST and Introduction of a Specific Methodology
Authors: De Holanda Marco Aurélio Calixto Ribeiro , De Oliveira Diogo Botelho Correa , Albuquerque Soares Willames de
Published: December 2021

Propose a specific method (Junction Between Arya and Heitman and Haverkamp - JAHH), similar to BEST, to obtain the hydrodynamic parameters of soils in Pernambuco, Brazil. Sample: Department of Civil Engineering, Polytechnic School of Pernambuco – POLI, between March 2019 and February 2021. For this, BEST and JAHH were used to obtain the hydrodynamic characteristics of the collected materials, and the results of both methods were compared with simulations performed in Hydrus-1D. Sorptivity and Ks, acquired using both methods, presented differences reached 68.38% regarding Ks. The characteristic radius of the pores (λm) and capillary length (λc) obtained with BEST are not coherent, and this can be explained because during the evaluation of one sandy soil, λm values were the highest and λc were the lowest, when the opposite was expected. The use of JAHH to estimate soil parameters could generate more coherent estimates than BEST-slope, even though both of them have presented results of the same proportion, such as sorptivity and saturated hydraulic conductivity, for exemple. Therefore, the proposed method presented more pertinent results when compared to BEST regarding the studied soils.
Efficacy of Bilateral Lower Limb Training over Unilateral to Re-educate Balance and Walking in Post-stroke Survivors: A Protocol for Randomized Clinical Trial
Authors: Harjpal Pallavi , Qureshi Moh'd Irshad , Kovela Rakesh Krishna , Jain Moli
Published: December 2021

Background: One of the significant causes of morbidity worldwide and an essential contributor to disability is Stroke. As said by the National Stroke Association, nine post-stroke survivors out of 10 experience some degree of weakness post-stroke. The hemiplegic patients with sub-acute stroke, who will undergo training to both the lower limb overtraining to only involved side will have an improvement in balance and walking. The goal of this study is to see how much training to both the lower limb improves functional recovery in patients who have had a subacute stroke compared to unilateral, more insufficient limb training.

Objective: The goal of this study was to see how training to both the lower limb overtraining to the hemiparetic lower limb on balance and walking in subacute stroke patients.

Methods: A randomized clinical study with assessor blinding will be conducted with participants with subacute stroke (n=40). Participants will be randomized to one of two groups after performing baseline assessments: Group A or Group B.1st group will receive training only to the hemiparetic side, i.e., Motor Relearning Programme and Proprioceptive Neuromuscular Facilitation, and 2nd group participants will receive bilateral training, i.e., Strengthening to the unaffected side along with Motor Relearning Programme and Proprioceptive Neuromuscular Facilitation to the affected side. During the therapy period, we will assess lower limb function through static and dynamic balance, walking, and gait measures.

Results: The purpose of the research is to look into the effect of training to both the lower limb overtraining to the hemiparetic lower limb on balance and walking in subacute stroke patients. The results of this study will be based on the outcome measures that are static and dynamic balance in the stroke patients and walking.

Conclusion: The study's findings will shed more light on the benefits of training to both the lower limb overtraining to only involved side in patients post-stroke. If this trial proves successful, it will help post-stroke patients improve their balance and walking.
Correction of Pre-Existing Astigmatism with Phacoemulsification Using Spherical Intraocular Lens and Wave front Guided Surface Ablation: A Retrospective Case Series
Authors: El-Shehawy Ahmed , El-Massry Ahmed , El- Shorbagy Mohamed , Atef Mohamed , Sabry Moataz
Published: December 2021

Objective: To evaluate safety and efficacy of using spherical intraocular lens followed by wavefront guided surface ablation in correction of preexisting regular corneal astigmatism.

Methods: This retrospective case series study included 20 eyes of 16 patients having visually significant cataracts and co-existing regular corneal astigmatism. The patients underwent phacoemulsification with spherical intraocular lens and wavefront guided PRK three months later. 

Results: There was a statistically significant difference for Uncorrected Visual Acuity UCVA, Best Corrected Visual Acuity BCVA, Manifest Refraction Spherical Equivalent MRSE, and refractive astigmatism postoperatively regarding all these parameters (P˂0.05).

Conclusion: Astigmatism correction during or even after cataract surgery is a safe and effective method to improve visual outcomes. Longer period of follow up are required to evaluate stability of this technique and possibility of regression.
Extract of a letter from the Councillor of State, C C Rafn, Secretary of The Royal Society of Northern Antiquaries, Copenhagen, to J M Mitchell
Authors: - -
Published: December 2021

A brief letter from C C Rafn about his research in Europe and the preparation of his work on a Danish Runic stone found at Linding.

 

Meeting notes for May 14, 1855 are appended.
A letter to the Earl of Buchan from Monsignore Carlo Erskine, Domestic Prelate to Pope Pius VI., with Notices of Papal Bulls issued to Scotland
Authors: Innes Cosmo
Published: December 2021

Erskine begins this letter by explaining that, following an illness, he attempted to gain access to the records of papal bulls by applying the Secret Archives in the Vatican through the Pope. This Archive provided him with a list of papal bulls relating to Scotland between 1216 and 1261, which is included at the end of the letter. Erskine also mentions that he could send a copy of John Balliol's oath of allegiance to Edward I if it is needed and suggests that the archive keeper who helped him could be given a Fellowship in order to entice him to help search the Vatican Library for more information.
Notice of a curious boundary of part of the Lands of Burgie, near Forres, in a Charter of King Alexander II., 1221
Authors: Brichan James
Published: December 2021

This article discusses the boundary line of 'the land of Burgyn' that was granted to the Monks of Kinloss Abbey by Alexander II. The author describes the perambulated boundary and attempts to relate the notable landmarks with their modern names. There is also some discussion of translated terms from the original document.
Notice of a Sculptured Sarcophagus, and other Sepulchral Monuments, recently discovered in the Churchyard of Govan
Authors: Roger James C
Published: December 2021

A description of the unexpectedly discovery of a sandstone sarcophagus found in a churchyard in Govan. Although there were no remains inside the sarcophagus, the author provides a description of the sculpted scenes on the exterior. He then goes on to draw comparisons with other sculpted finds including other sarcophagi and stone pillars.
Antiquities of the Copper Region of the North American Lakes
Authors: Wilson Daniel , Chambers Robert
Published: December 2021

The author, having visited North America, describes the copper deposits found on the shores of the Great Lakes and the techniques used by the native peoples of these regions to work this metal into tools and weaponry. He also discusses the discovery of tropical conch shells in this area and the burial practices of some of the native peoples. It is noted that the native Americans hammered the copper into shape while it was cold as they did not use smelting. He concludes by contrasting the geographical factors that he believes affected European and North American history and making some generalisations about the racial characteristics of European and native American peoples.
Meeting Notes
Authors: - -
Published: December 2021

The Society's Secretary John Stuart was prompted to contact Lord Cawdor regarding some of his land in Nairn regarding the reports that a stone circle had been destroyed on his land there. He verified that there had been no recent alterations to the stone circle and reassured the Secretary that he had instructed his tenants not to remove any more stones from the site. It was noted that the outcry about this topic indicated strong public feelings towards the preservation of historical sites.

Several other letters were read out, including one indicating that the Archaeological Institute intended to hold their next meeting in Edinburgh. A report on the state of St Margaret's Well was also related to the meeting, in which the committee noted its poor state of repair and recommended that the building be removed to prevent further damage.
Notices descriptive of the localities of certain Sculptured Stone Monuments in Forfarshire, &c., - Meigle, Essie, Glamis, Thornton, and Cossins. Part II
Authors: Jervise Andrew
Published: December 2021

The author discusses the local history, stone monuments and barrows of several towns in Perthshire and Angus. He pays particularly close attention to the carved decoration on the stones and the evidence that some of these sites were used as graves.
Notices of the City Cross of Edinburgh, &c., &c., illustrated by a Model and Drawings of the existing remains
Authors: McCulloch William T
Published: December 2021

This article discusses the City Cross in Edinburgh that was demolished in 1756. The cross' design is described and the author quotes some of the contemporary reactions to the its demolition. He then goes on to discuss some of the other buildings in Edinburgh that were demolished around the same time and concludes with by noting that parts of the original cross were preserved by Sir Walter Scott at Abbotsford.
A few remarks on the portraits of Sir William Wallace
Authors: Laing David
Published: December 2021

In the context of the proposal that the Wallace monument should include a statue of Wallace himself, the author discusses several portraits that supposedly depict William Wallace. He concludes that none of the portraits of Wallace he has described are old enough to be called a fair likeness. A note at the end of the article mentions two further portraits that came to the attention of the author before publication, but neither of these are considered contemporary either.
Proposal to establish a communication with the School Masters of Scotland
Authors: Innes Cosmo
Published: December 2021

Cosmo Innes lays out his reasoning for creating a network of communication with schoolmasters in the hopes of discovering newly unearthed antiquities from more rural parts of Scotland. The committee he proposed was agreed to.

 

Meeting notes for February 16, 1857 are appended.
A few Notices of Manners from the older Council-Books of Dundee
Authors: Innes Cosmo
Published: December 2021

This article gives an account of the condition of the records of the burgh of Dundee and their contents. The  article focuses on the burgh's ecclesiastical records and also quotes short extracts from some of the records.
Notices of the Early Ecclesiastical Settlement of the Country on the Deveron, and of recent excavations at the Ha' Hill of Montblairy, on the banks of that river
Authors: Stuart John
Published: December 2021

This article covers the early Irish missoinaries and saints who had churches dedicated to them along the river Deveron in Moray. The author then goes on to discuss the recent finds and excavations in the area that have revealed some of the material culture of the early inhabitants. He ends the article by noting that there is a lack of stones carved with symbols along the banks of the Deveron, in contrast to other parts of Aberdeenshire.
A description of the oldest Council Books and other Records of the town of Haddington, with copious Extracts
Authors: Thomson Thomas
Published: December 2021

The author quotes extensively from 15th- to 17th-century record books found in the burgh of Haddington to demonstrate the variety of their contents. The books discuss specific events such as legal proceedings and buildings contracts, how the town dealt with incidents of criminality of public health and safety, the election of officials such as bailies and clerks, as well as the names of some of these officers and the town’s provosts. The article concludes by focusing on two cases: the first relating to the marriage of Nicol Ramsay and Christiane Ross and the second relating to issues amongst the monks of Newbattle Abbey.
Notes of the Excavation of a Tumulus, at Auchleven, in the Parish of Premnay, and District of Garioch, Aberdeenshire
Authors: Dalrymple Charles
Published: December 2021

The author describes the excavation of a barrow in Aberdeenshire. He argues that the two sites uncovered were both grave sites, although no human remains were found, and speculates that the two sites may have been created at different times.
Notice of a Greek Medical Inscription found at Chester
Authors: Simpson J Y
Published: December 2021

The author comments on the recent discovery of a rare Greek inscription in the British Isles. He suggests that the tablet may have been part of an altar to Aesculapius and Hygenia raised by a Greek physician working for the Emperor Hadrian in the second century.
Uma Análise Multidimensional dos Projetos Brasileiros de MDL – Mecanismos de Desenvolvimento Limpo
Authors: Ribeiro Maisa de Souza , Resende Amaury José , Dalmácio Flávia Zóboli
Published: December 2021

Após o Protocolo de Quioto, muitas empresas vêm aderindo a esse acordo internacional para a redução de emissão de gases poluentes, ou seja, adequando suas atividades operacionais, por meio de projetos ambientais. Dado o volume de projetos apresentados por empresas brasileiras, segundo estatísticas do Ministério de Ciência e Tecnologia (MCT), buscou-se, nesse artigo, analisar as várias dimensões dos projetos e suas inter-relações, bem como os fatores motivadores para sua criação e desenvolvimento. Na realização das análises, foram utilizadas três perspectivas dos projetos: transferência social; proteção ambiental e ganhos financeiros e econômicos. Os projetos analisados fazem parte do quadro dos projetos ambientais aprovados no MCT. A metodologia utilizada para análise foi o estudo de caso exploratório com a técnica de multicasos. Os resultados encontrados, embora não possam ser generalizados, conduzem a conclusão de que os projetos não apresentam explicitamente seus impactos sociais, as informações são apresentadas de maneira generalista, a quantificação dos níveis de redução de emissão de gases não é explicita de modo geral, bem como suas metodologias de apuração. No entanto, um dos pontos fortes dos relatórios é a ênfase na adoção de novas tecnologias baseadas num modelo de desenvolvimento limpo.
Teoria em Gerenciamento de Resultados
Authors: Baptista Evelyn Maria Boia
Published: December 2021

O presente trabalho contribui para a pesquisa em gerenciamento de resultados ao oferecer ao pesquisador um material que consolida os principais conceitos associados ao tema e as escolhas metodológicas realizadas por trabalhos brasileiros publicados nos primeiros sete anos de investigação sobre o assunto. Este artigo reúne a base conceitual da literatura em gerenciamento a partir da qual foram desenvolvidas as pesquisas brasileiras publicadas entre 2001 e 2007 em anais de congressos nacionais e periódicos de circulação nacional. São abordados neste material a definição e perspectivas na concepção da prática do gerenciamento, os incentivos a ela associados e as principais fontes de gerenciamento e proxies correspondentes. Estão contemplados os conceitos de accruals agregadas, accruals específicas, accruals operacionais, accruals totais, gerenciamento real e gerenciamento operacional. Este trabalho se concentra na apresentação das questões relacionadas à investigação da prática do gerenciamento através do uso de accruals e do uso do intervalo de pequenos lucros da distribuição de freqüência de resultados como proxy de gerenciamento. A ênfase nestas duas abordagens justifica-se pelo fato de que nos estudos brasileiros há uma predominância no seu uso. Nas pesquisas estrangeiras, conforme observa McNichols (2000), o uso das accruals como proxy de gerenciamento também é predominante. Os conceitos e métodos abordados encerram o que pode ser chamado da primeira fase da pesquisa em gerenciamento no Brasil.
Aplicação do Método de Custeio ABC em uma Instituição Privada de Educação Infantil
Authors: Cunha Paulo Roberto da , Haussmann Darclê Costa Silva , Grieshaber Cleyton Luis
Published: December 2021

As instituições privadas de educação infantil atendem a um mercado que está em franca expansão, devido à carência de serviços prestados pelos órgãos públicos. Por estarem inseridas em um mercado competitivo, necessitam de ferramentas que as auxiliem na tomada de decisão. Neste sentido, a pesquisa teve como objetivo a aplicação do método de custeio ABC, para o auxílio à tomada de decisões gerenciais em uma instituição privada de educação infantil. Trata-se de um estudo de caso, com objetivos exploratórios caracterizando-se quanto ao problema como uma pesquisa qualitativa com aspectos quantitativos. A análise e interpretação dos dados ocorreram de forma sistemática. Os dados numerários coletados e as respostas do questionário foram tabulados e copilados em uma planilha eletrônica de excel, para o processamento e análise de conteúdo, o que levou a demonstrações e resultados da real situação do estudo em questão, obtendo uma visão mais clara dos objetivos da pesquisa. Deste modo, este artigo se propõe a aplicar o método de custeio ABC na instituição pesquisada, tendo vista que a mesma, não possui sistema de custeio. Assim, o resultado da pesquisa auxilia a instituição na tomada de decisões, por gerar informações e visualização dos gastos por aluno e turmas sobre as atividades realizadas para a prestação dos serviços educacionais.
A contribuição da Universidade Presbiteriana Mackenzie na formação do pensamento contábil brasileiro
Authors: Mendonça Neto Octavio Ribeiro de , Antunes Maria Thereza Pompa , Oyadomari José Carlos Tiomatsu , Cardoso Ricardo Lopes , Lima Priscila Maria de
Published: December 2021

Esta pesquisa analisou a contribuição do Mackenzie na formação do pensamento contábil brasileiro desde o início do Século XX, com os cursos de comércio do Mackenzie College, até o início deste Século XXI com os Cursos de Graduação em Ciências Contábeis e de Mestrado em Controladoria Empresarial do Centro de Ciências Sociais Aplicadas da Universidade Presbiteriana Mackenzie. Essa contribuição foi analisada tanto em relação ao número de discentes formados pela Instituição durante o horizonte temporal em questão, bem como em relação aos aspectos quantitativos e qualitativos da produção científica dos docentes desses Cursos. A metodologia utilizada foi a da pesquisa historiográfica clássica que visa resgatar os acontecimentos humanos ao longo do tempo objetivando entender as mudanças, contradições e tendências da realidade social, por meio da análise de documentos. Os resultados obtidos revelam que essa participação foi expressiva nas décadas de 1940 e 1950 e, após de um longo hiato, vem sendo retomada a partir do ano 2000, tendo tomado um impulso significativo com a implantação do Curso de Mestrado Profissional em Controladoria Empresarial em 2007.
INSERÇÃO DA CONTROLADORIA EM ARTIGOS PUBLICADOS EM EVENTOS CIENTÍFICOS NACIONAIS
Authors: Bastos Éder Cláudio , Beuren Ilse Maria
Published: December 2021

O artigo tem como objetivo analisar a inserção da controladoria em artigos publicados em anais de eventos científicos nacionais relacionados à área da contabilidade. Trata-se de pesquisa descritiva, realizada por meio de levantamento, com abordagem predominantemente quantitativa. Foram selecionadas publicações do período de 2001 a 2006 do Congresso USP de Controladoria e Contabilidade, ENANPAD e Congresso Brasileiro de Custos, todos eventos qualificados pelo Qualis CAPES. Para análise dos dados utilizou-se de técnica bibliométrica. Os resultados da pesquisa evidenciam os autores mais citados nas referências dos artigos; os autores com maior número de publicações nos eventos; os tipos de pesquisa, procedimentos, técnicas e abordagens utilizadas para elaboração dos artigos; e as instituições com maior número de publicações. Também em outra análise, com abordagem qualitativa, faz uma investigação dos enfoques dados pelos autores em seus trabalhos. Conclui-se que houve um crescimento proporcionalmente maior de artigos de controladoria publicados, levando-se principalmente em consideração os anos de 2005 e 2006, sendo os anos com maior número de artigos sobre o tema. Relativo à metodologia utilizada pelos autores, constatou-se uma deficiência ou dificuldade em classificar seus trabalhos pela sua diversidade.
A UTILIZAÇÃO DO LAUDO PERICIAL ELABORADO PELO PERITO CONTADOR: UM ESTUDO DESCRITIVO NAS VARAS CÍVEIS ESTADUAIS DA CIDADE DE MACEIÓ – ALAGOAS
Authors: Anjos Luiz Carlos Marques dos , Freire Rommel de Santana , Sales Jefferson David Araújo , Freitas Aline Rúbia Ferraz de , Silva Daniel José Cardoso da
Published: December 2021

Este trabalho é resultado de um estudo teórico-empírico na área de Perícia Contábil, que teve como objetivo analisar a utilização dos laudos periciais contábeis em função de possuírem linguagem simples, clara, concisa e objetiva, na visão dos magistrados das varas cíveis estaduais da cidade de Maceió – Alagoas. Sua execução teve como ponto de partida a revisão da literatura e documentos legais que fundamentaram um estudo empírico em treze varas cíveis da esfera estadual, localizadas na Cidade de Maceió/AL, com a preocupação de orientar um trabalho pericial de qualidade desde a nomeação do perito até a apresentação do Laudo Pericial, além de destacar o perfil profissional exigido para aqueles que atuam nessa área. Para o propósito do presente estudo, visando uma maior confiabilidade, a amostra foi formada por Juízes que fossem titulares de Varas Cíveis. A entrevista foi feita por meio de questionário estruturado, baseando-se na literatura que norteia a pesquisa em tela, além de observações dos próprios pesquisadores. O tratamento dos dados deu-se através da estatística descritiva. O estudo se limitou a uma única esfera judiciária, a Justiça Estadual de Alagoas – Comarca de Maceió, sendo assim, um estudo de um único caso. Dessa forma, todas as conclusões encontradas são exclusivas da entidade estudada, não podendo ser generalizadas para outras instâncias. A pesquisa mostra que os juízes têm uma percepção satisfatória dos laudos periciais contábeis elaborados pelos perito-contadores por eles nomeados. Entretanto foram identificados pontos controversos que têm influenciado ou no tempo para deslinde do litígio, ou na decisão judicial.
Gestão do Projeto Político-Pedagógico do Curso de Ciências Contábeis e o Currículo como Instrumento de sua Concretização
Authors: Guimaraes Isac Pimentel , Slomski Vilma Geni , Gomes Sonia Maria da Silva
Published: December 2021

Novo modelo de ciência e novas tendências epistemológicas emergem determinando outras formas de conceber e representar a realidade atingindo, deste modo, diferentes áreas do conhecimento, perpassando também o discurso e as práticas pedagógicas que constroem e constituem o cotidiano da Universidade. Este artigo tem como objetivo refletir sobre formas de gestão do conhecimento na universidade, procurando identificar e apontar os processos que orientam a construção coletiva do Projeto Político Pedagógico do curso de Ciências Contábeis tendo o currículo como seu instrumento de concretização. Para tanto, desenvolveu-se um ensaio teórico, onde foram discutidos estudos e pesquisas que analisam criticamente o atual modelo de universidade e sua organização curricular conseqüente (MAZETTO, 2003; PIMENTA, 2002; LIBÂNEO, 2001; CUNHA, 2001), como contraponto apresentou-se e discutiram-se estudos que defendem a construção coletiva do Projeto Político Pedagógico do curso, a prática pedagógica reflexiva e a estruturação de currículos interdisciplinares (DIAS, 2005; CHAUÍ, 1999; MORAES, 1996; CUNHA, 1998; SANTOS 2006; MORIN, 2005; FAZENDA, 2002; MAZETTO, 2003; LIBÂNEO, 2001; PIMENTA, 2002). Constatou-se que a gestão participativa da IES exige visão integrada do conhecimento e postura interdisciplinar. Estes princípios epistemológicos revelam-se no contexto do ensino universitário pela construção coletiva do PPP, pela organização de currículos globalizados e por práticas pedagógicas coletivas, como comuns e esclarecedoras da própria vivência docente. Conclui-se, assim, que a gestão democrática exige a relação dialógica dos envolvidos e o uso de técnicas e habilidades humanas eficazes e adequadas aos objetivos a que se propõe a Educação Superior, em especial os cursos de graduação.
Obras Didáticas Utilizadas no Ensino da Contabilidade: Um Estudo Bibliométrico
Authors: Da Luz Rodrigo Marciano , Rengel Silene , Domingues de Souza Maria Jose Carvalho , Ribeiro Maria Jose
Published: December 2021

O objetivo deste estudo foi avaliar as semelhanças e as discrepâncias existentes na indicação de obras didáticas constantes nos Projetos Pedagógicos de cursos de graduação em Ciências Contábeis e compará-las com aquelas sugeridas na Proposta Nacional de Conteúdo para o Curso de Graduação em Ciências Contábeis do Conselho Federal de Contabilidade. Para tanto, utilizou-se de análise documental de planos de ensino do curso de Ciências Contábeis da FURB e da UPF. O foco de análise foram as disciplinas contempladas no eixo de Conteúdos de Formação Profissional da Proposta Nacional de Conteúdo para o Curso de Graduação em Ciências Contábeis do CFC e que estavam contempladas nas matrizes curriculares das duas IES em estudo. Das análises dos Quadros comparativos das obras indicadas por disciplina, observou-se que existe uma grande discrepância quanto à indicação de obras didáticas sugeridas pelo Conselho Federal de Contabilidade e as indicadas pela FURB e pela UPF. Tendo em vista as discrepâncias encontradas, pode-se constatar que o objetivo da Proposta Nacional de Conteúdo para o Curso de Graduação em Ciências Contábeis do CFC, neste aspecto, ainda não foi alcançado.
A Evidenciação do Ajuste ao Valor Recuperável dos Créditos de Dívida Ativa Pelos Estados Brasileiros e Distrito Federal
Authors: Rodrigues Sobrinho William Brasil
Published: December 2021

Este trabalho tem como objetivo analisar se a evidenciação contábil do Ajuste ao Valor Recuperável dos créditos de Dívida Ativa pelos Estados Brasileiros e o Distrito Federal, quando da divulgação das informações contábeis pelo setor público, é realizada em conformidade com os Princípios Fundamentais de Contabilidade e normativo vigente. Trata-se de uma pesquisa bibliográfica e descritiva, de natureza documental. A fundamentação teórica compreende os conceitos de Dívida Ativa, Princípio da Prudência e Ajuste ao Valor Recuperável. São analisadas as informações contábeis dos vinte e seis estados-membros e o Distrito Federal. Para isso, as informações contábeis foram extraídas do aplicativo web SISTN - Sistema de Coleta de Dados Contábeis de Estados e Municípios disponibilizados no site da Secretaria do Tesouro Nacional. Constatou-se que a maioria das unidades federativas não evidencia a provisão para perdas de dívida ativa nas suas demonstrações contábeis, acarretando dessa forma um prejuízo na qualidade das informações, contábeis do setor público brasileiro, destinadas aos seus usuários.
O Impacto da Divulgação das Demonstrações Contábeis na Variação do Preço das Ações das Companhias Abertas do Setor de Papel e Celulose
Authors: Gallon Marcos Antônio , Gallon Alessandra Vasconcelos , Nascimento Sabrina
Published: December 2021

A análise das Demonstrações Contábeis visa oferecer condições para uma avaliação da situação patrimonial da empresa proporcionando ao usuário melhores condições para a tomada de decisão, sem falar na evidência das causas que determinaram a evolução ou involução apresentada por esta e as tendências futuras. Dessa forma, a análise das Demonstrações Contábeis é uma das ferramentas utilizadas pelos investidores para as decisões de investimentos. Nesta perspectiva, pretende-se com essa pesquisa ampliar a discussão acerca da efetividade das Demonstrações Contábeis a partir da análise da relevância da divulgação da informação contábil na variação dos preços das ações no mercado brasileiro. Assim, o presente trabalho tem como objetivo principal analisar o impacto da divulgação da informação contábil na variação dos preços das ações das companhias abertas do segmento de papel e celulose brasileiras, tendo como período de análise 31/12/2005 a 31/12/2006. Para tanto, o estudo caracteriza-se como descritivo e exploratório, os procedimentos adotados na coleta dos dados são o bibliográfico e o documental e a abordagem do problema é predominantemente qualitativa, realizada por meio de um estudo multicasos nas sete companhias abertas do segmento papel e celulose, de acordo com a Bolsa de Valores Mobiliários (BOVESPA). Os resultados da análise proposta apontam que apesar de algumas inferências que apresentam correlação entre a divulgação dos Relatórios Contábeis e o preço das ações das companhias abertas pesquisadas, não se pode afirmar com veemência que a variação decorreu exclusivamente por conta das informações contábeis, tendo em vista que foram identificadas poucas situações onde essa correlação se apresentou de forma mais evidente.
Benefícios nas Pequenas e Médias Empresas com as Mudanças nas Normas Brasileiras de Contabilidade
Authors: Boca Santa Stephane Louise , Laffin Marcos
Published: December 2021

Devido à relevância na economia e geração de empregos de pequenas e médias empresas, há necessidade de uma constante atualização no ramo dos negócios a fim de aperfeiçoar os processos de gestão e decisão. Com o objetivo de caracterizar a importância da contabilidade para as pequenas e médias empresas e evidenciar as contribuições da NBC TG 1000 para a gerência dessas empresas em relação à NBC T 19.13 realizou-se uma pesquisa bibliográfica com abordagem qualitativa, destacando as normas e a importância da informação contábil. Com o intuito de verificar as atualizações das normas, foi realizado um estudo comparativo das normas em questão, que possibilitou evidenciar as contribuições da NBC TG 1000 para estas empresas, em função das exigências de um número maior de informações decorrentes do registro e que ampliam os subsídios para a tomada de decisão.