bluuebunny/crossref_metadata_2025 huggingface dataset:
A. Volynsky. Critical and Dogmatic elements in Кant's philosophy (parts XV–XVI)
Authors: Shalygina O.V.
Published: December 2020

We present here sections XV–XVI of A. Volynsky’s article “Critical and Dogmatic Elements in Kant’s Philosophy”, which are devoted to an analysis of such categories of Kant’s aesthetics as “the beautiful” and “the sublime.” Volynsky emphasizes the special significance of the problem of the unity of Kant’s transcendental aesthetics and transcendental logic, as well as the unity of the critical and dogmatic foundations of his philosophy. This article is included in full in Volynsky’s A Book of Great Anger, which constructs on the basis of Kant’s categories of “the beautiful” and “the sublime” a picture of the development of Russian literature at the turn of the century, as well as a theory of the Russian ballet of the 1920s.
I.I. Lapshin and N.O. Lossky in the journal «Der Russische Gedanke»
Authors: Ermichev A.A.
Published: December 2020

The materials here proposed have been prepared for the 150th birth anniversary of the of two outstanding Russian philosophers: the idealist and criticist I.I. Lapshin and the religious metaphysician and intuitionist N.O. Lossky. The materials reveal a little-known episode of reception of their work in the magazine “Der russische Gedanke”, published in Czechoslovakia between 1929 and 1931. The first piece is an introductory note about the journal Der russische Gedanke and its founder and editor, B.V. Yakovenko. The author emphasizes the continuity of B.V. Yakovenko's thought with the main idea of “Logos – International Journal of Cultural Philosophy”. Аnother part of the materials are a number of articles by B.V. Yakovenko, written in 1930 for the 60th birth anniversary of I.I. Lapshin and N.O. Lossky. The third and largest part of this work is a collection of four book reviews written by N.O. Lossky and published in European publishing houses, and four reviews written again by N.O. Lossky on the work of his colleagues. Their content shows the respectful nature of the professional relationship between the Russian philosophers.
CURRENT STATUS AND DEVELOPMENT TRENDS OF RADAR SYSTEMS AIRBORNE BASED WITH TIME-VARYING RELATIVE SPATIAL CONFIGURATION
Authors: Druzhynin V. , Tsopa N. , Zhyrov H. , Chetverikov I.
Published: December 2020

The work is devoted to the review of the current state and development trends of airborne-based radar systems with a time-varying relative spatial configuration. The relevance of consideration of the state and tendencies of development of radar systems of aviation-ground based with time-varying relative spatial configuration due to the practical need to obtain radar images (radars) of objects in the front area of the system review, taking into account the growing requirements for promptness and accuracy of image detection of real-time surveillance in a complex signal-interference environment. The generalized structure of the construction of the systems considered in the work is presented and the main prospects for their practical application in solving the problems of classifying radar objects and monitoring radio emission sources are determined. Estimates are given of the main qualitative characteristics of the images of radar objects when applied when using the systems considered and the accuracy of determining the coordinates of radio emission sources is estimated based on an approved mathematical apparatus. The priority areas of scientific research on the further development of the theory of multi-positional reception of radar information in the conditions of information uncertainty when using systems with a time-variable relative spatial configuration are determined.
APPLICATION OF THE JUMPING FROGS METHOD FOR THE OPTIMIZATION OF THREE-LEVEL PLANS OF A MULTIPLE FACTOR EXPERIMENT
Authors: Koshevoy N. , Kostenko E. , Muratov V.
Published: December 2020

he planning of the experiment allows us to solve the problem of obtaining a mathematical model with minimal cost and time costs. The cost of implementing an experiment is significantly affected by the order of alternating levels of change in factors. Thus, it is required to find a procedure for the implementation of experiments that provides the minimum cost (time) for conducting a multivariate experiment. This task becomes especially relevant when studying long and expensive processes. The purpose of this article is the further development of the methodology of optimal planning of the experiment in terms of cost (time), which includes a set of methods for optimizing the plans of the experiment and hardware and software for their implementation. Object of study: optimization processes for the cost of three-level plans for multivariate experiments. Subject of research: optimization method for cost and time costs of experimental designs based on the use of the jumping frog method. Experimental research methods are widely used to optimize production processes. One of the main goals of the experiment is to obtain the maximum amount of information about the influence of the studied factors on the production process. Next, a mathematical model of the object under study is built. Moreover, it is necessary to obtain these models at the minimum cost and time costs. The design of the experiment allows you to get mathematical models with minimal cost and time costs. For this, a method and software were developed for optimizing three-level plans using the jumping frog method. Three-level plans are used in the construction of mathematical models of the studied objects and systems. An analysis is made of the known methods for the synthesis of three-level plans that are optimal in cost and time costs. The operability of the algorithm was tested when studying the roughness of the silicon surface during deep plasma-chemical etching of MEMS elements. Its effectiveness is shown in comparison with the following methods: swarm of particles, taboo search, branches and borders. Using the developed method and software for optimizing three-level plans using the jumping frog method, one can achieve high winnings compared to the initial experimental plan, optimal or close to optimal results compared to particle swarm, taboo search, branches and borders methods, and also high speed of solving the optimization problem in comparison with previously developed optimization methods for three-level experimental designs.
RESEARCH OF THE FUNCTION OF INTENSITY OF CYBER ATTACKS USING THE DEGREE OF P-TRANSFORMATION OF ANALYTICAL FUNCTION
Authors: Barabash O. , Halakhov Y.
Published: December 2020

Strengthening cybersecurity requires identifying the subjects of the threat, their goals, intentions of attacks on the infrastructure and weaknesses of the information security of the enterprise. To achieve these goals, enterprises need new information security solutions that extend to areas that are protected by traditional security. The levels of evolution and adaptability of viruses, as well as cybersecurity protection policies, respectively, are presented. It is shown that errors in predicting the functions of the intensity of cyberattacks at an enterprise are partially due to the selection of a model in the study of indicators of cyberattacks. Known methodologies for analyzing the intensity of cyberattacks at an enterprise are presented. It is proved that the problems of studying the intensity of cyberattacks and their predictions have been little studied in the scientific literature, which is associated with the unpredictability of cyberattacks and the absence in many cases of real data, as well as available methods for predicting them. Mathematical modeling of time series of the intensity of cyberattacks per enterprise is presented to provide comprehensive solutions and predictions of strengthening the enterprise's resistance against current targeted cyber threats. We consider a first-order nonlinear differential equation, the Bernoulli equation, which describes the process of the time series of the intensity of cyberattacks. The analysis of the intensity function of cyberattacks is carried out analytically due to the power-law p-transformation by the analytical function. Statistical data on the number of cyberattacks at the enterprise are considered, provided that a scheduled audit is carried out once a quarter. The types of cyberattacks to defeat network infrastructure, proprietary applications, the level of patches and server configurations, standard software, and their number at the enterprise for certain time periods are presented. A geometric visualization of the change in the steepness of the logistic curve of the intensity of cyberattacks is presented at various parameter values with a uniform step for the period between scheduled audits when applying p-conversion.
Retrospective analysis of surgical management for spontaneous basal ganglia haemorrhage and outcome: A tertiary institute experience
Authors: J Singh , S Sobti , H Bansal , A Chaudhary , S Sharma , V Chaudhary , T Garg
Published: December 2020

Background: Spontaneous intracranial haemorrhage (ICH) is the most severe type of stroke with high mortality rates. This entity accounts for 17 to 33% of all strokes and is associated with a higher mortality rate. Approximately, 35–50% of patients with ICH die within the 30 days after event. Long-term survivors are often remaining with permanent deficits, with up to 75% suffering permanent disability and only 12% to 39% of the survivors have favourable outcomes. Several studies aiming to explore the efficacy of surgery for patients with ICH have been carried out. However, the results were inconclusive. To provide evidence for clinical practice, here we present a retrospective study to explore the effect of surgery for patients with spontaneous basal ganglia haemorrhage. Methods: The present study was conducted in the Neurosurgery Department of a tertiary care hospital in the Northern part of India from January 2018 to March 2020. Sixty-one patients aged between 20-70 years of basal ganglia haemorrhage who presented within 24 hours of ictus and operated were included in this study. Results: A total of 61 patients underwent surgical intervention consisting of 49 (80%) males and 12 (20%) females. Their age varied from 27 to 70 with mean age ± SD 51.93 ± 13.19 years. Thirty-six patients were ≥ 50 years of age, out of which 72% patients had unfavourable outcomes (GOS 1-3) and 28% had favourable outcome (GOS 4-5). There were 31 patients with GCS 5-8. Most patients (81%) had GOS 1-3(at the time of discharge). Out of 25 patients with GCS 9-12; 64% had GOS 4-5. The patients with volume of haematoma 40-60 ml, 82% patients had GOS 4-5. The patients with midline shift > 5 mm; 78% patients had GOS 1-3. Patients with midline shift < 5 mm; 82% had GOS 4-5 (P=0.005). The mean hospital stays of unfavourable outcomes group was 28.71 ± 10.25 days and of favourable outcomes group was 22.07 ± 6.32 days (0.000). Conclusions: Early surgery (within 6 hours) along with multi-modality medical management has definite positive role in the outcome of patients with spontaneous basal ganglionic haemorrhage. Patients ≥ 50 years, signs of brain herniation, volume of haematoma ≥ 60ml, hydrocephalic dilatation due the intraventricular haemorrhage, midline shift > 5 mm, and GCS ≤ 8 at presentation had poor prognosis.
Human T-cell lymphotropic virus types 1 and 2 antibodies seroprevalence among blood donors at national public health blood bank, Khartoum- Sudan 2019
Authors: BMT Goris
Published: December 2020

The human T-cell lymphotropic virus types 1 and 2 (HTLV 1/2) are well known causes of adult T cell leukemia lymphoma. Both viruses were established to be transmitted through various mode including sexual contact and blood transfusion. This study was aimed to determine the seroprevalence of HTLV-1/2 antibodies among blood donors in Public Health Laboratory. During the period of August 2019 to October 2019 a total of 394 blood samples were obtained from blood donors visiting the Blood bank of National Public Health Laboratory, both males and females were included. The blood samples were analyzed for the presence of anti - HTLV-1,2 by a commercially available enzyme-linked immune-sorbent assay following the instructions of the manufacturer. The study participants were included 361 (91.6%) males and 33 (8.4%) females. The result show that of the 394 blood donors, four (4) were found to be seropositive for HTLV-1 antibodies giving a prevalence of 1.02%. While all samples were negative for the HTLV-2 antibodies. Among HTLV-1 positive cases 3 were male (75%) while only one female (25%) was found to be seropositive for HTLV-1 antibodies. None of the married donors was found to be seropositive for HTLV-1. We conclude that the seroprevalence of HTLV 1/2 were matched to the internationally estimated prevalence among blood donors at Blood Bank of national health laboratory and the majority of the cases were male under 40 years old. Further studies should be done with inclusion of more samples and using more sensitive technique like Western blot or PCR.
Imaging spectrum of periosteal lesions – Pictorial essay
Authors: S Kakarla
Published: December 2020

Periosteum is a multipotential membrane giving rise to variety of reactions when mineralized. Any stimulus mechanical, physiological, biological and pathological stimulus can produce periosteal reaction and is best seen on conventional films. However, in order to detect early periosteal reaction, Ultrasonography is the mode of choice of investigation. There is a spectrum of imaging findings but no one really is specific. The number of etiological factors as well as the number of imaging features are listed and described. The message is that periosteal reaction is a radiological sign and not a disease, although is encountered in many focal, multifocal and systemic disorders.
Effects of manual therapy in the treatment of temporomandibular dysfunction - a review of the literature
Authors: Castro Mirjam Evi Braun de , Silva Rodrigo Marcel Valentim da , Basilio Franciane Batista
Published: December 2020

Background: The term temporomandibular dysfunction (TMD) applies to functional changes related to temporomandibular joint (TMJ) and it is associated to masticatory structures. The main symptoms are pain in the TMJ region and / or the masticatory musculature. Objective: to perform a systematic review on the effects of manual therapy in the treatment of TMD. Methods: We analyzed 231 articles from the databases of Bireme, BVS, Lilacs, MedLine, PEDro, Pubmed and, Scielo. Of these, only 30 were selected for the elaboration of the article and 6 were used for the qualitative synthesis. Studies of controlled clinical trials of high methodological quality and high clinical relevance on the PEDro scale were included, which used the same evaluation measures, VAS (visual analogic scale), PPT (pressure pain threshold) and maximum mouth opening (MMO), and only one treatment technique comparing the control group with placebo. Result: The studies presented positive results for pain in VAS, PPT and MMO; however, there are significant differences depending on the technique. Myofascial release has a strong efficacy in reducing the symptoms of acute pain in the long term, but does not show clinically significant changes in mouth opening amplitude and MMO. Mobilization / manipulation presents significant changes in MMO, significantly improving the efficacy of mouth range of motion in the treatment of the short-term pain symptom, however does not sustain in the long term. Conclusion: The tool for the individual treatment of patients is based on the symptoms addressed, significantly improving the effectiveness of the range of motion of the mouth in the treatment of joint mobilization / manipulation, and treatment of pain by myofascial release.
Cortisol and laboratory indicators of systemic inflammation in case of bacterial purulent meningitis and viral encephalitis in children
Authors: Alekseeva Lidia A. , Bessonova Tatyana V. , Makarenkova Elena V. , Zhirkov Anton A. , Monakhova Nina E. , Vilnits Alla A. , Gorelik Evgeny Yu.
Published: December 2020

Pediatric bacterial purulent meningitis (BPM) and viral encephalitis (VE) are significant medical and social problems due to their course severity, high frequency of death cases, and formation of neurologic deficiency at the disease outcome. Activation of hormonal regulation and severity syndrome of systemic inflammatory response are important factors to evaluate the character of BPM and VE course.Objective.To study the level of cortisol and laboratory indicators of systemic inflammation in children with various variants of BPM and VE course depending on the period of the disease (acute period, reconvalescence) to specify their role in the pathogenesis of acute neuroinfections.Object and methods.There were investigated hematological indicators, the level of cortisol, C-reactive protein in blood serum of 60 children, 39 of them had BPM and 21 ones VE. The comparison group included 14 children aged from 1 to 14 years old who were undergoing rehabilitation care due to neurologic problems at the Federal State-Financed Institution Pediatric Research and Clinical Center for Infectious Diseasesunder the Federal Medical Biological Agency.Results.The patients were divided into some subgroups according to the severity of their condition at the moment of hospitalization, i.e. urgent condition or critical condition requiring organ replacement therapy. The maximum increase of cortisol level and laboratory markers of systemic inflammation during the acute period was revealed in case of BPM in comparison with VE with a subsequent normalization to the stage of reconvalescence. Thelevel of cortisol during the acute period of BPM was reliably higher in the subgroup with urgent conditions, whereas in case of VE in the subgroup with critical conditions. There were no significant differences in the laboratory indicators of systemic inflammation response among the subgroups. There was established a correlation interrelation of cortisol level and the content of granulocytes and blood lymphocytes.Conclusion.There were identified characteristic features of cortisol content in children with bacterial and viral neuroinfections depending on the course of the disease.
Congenital sodium diarrhea
Authors: Ivanov Dmitry O. , Novikova Valeria P.
Published: December 2020

Congenital sodium diarrhea (P78.3 according to ICD 10) is a rare autosomal recessive disease, clinically and genetically heterogeneous. The sodium absorption defect is caused by disruption of the intestinal sodium-proton pump in the non-syndromic form and in the epithelial sodium channels in the syndromic form. Mutations in 3 genes,SPINT2(localization19q13.2; OMIMcode 270420) syndromic form;GUCY2C(localization 12q12.3; OMIM code 601330) andSLC9A3(localization 5p15.33; OMIM code 616868) non-syndromic form, can cause congenital sodium diarrhea. The frequency of the disease is unknown, since it is rare, so far only 50 cases have been described. The classic non-syndromic form of congenital sodium diarrhea ismanifested by polyhydramnios, severe secretory diarrhea, severe metabolic acidosis, alkaline pH of feces 7.5 and hyponatremia. The syndrome of congenital sodium diarrhea is also manifested by choanal and/or anal atresia, hypertelorism and erosion of the cornea. Typical laboratory data include metabolic acidosis and alkaline pH of feces (fecal pH 7.5), low Na+concentrations. The concentration of Na+in the stool is increased. Prenatal ultrasound diagnosis allows you to identify gidroamnion and expansion of intestinal loops, starting from the third trimester of pregnancy. The diagnosis is confirmed by genetic studies. Treatment: complete parenteral nutrition with correction of water-salt metabolism. The forecast is unfavorable.
The association of neuropsychiatric disorders and endocrine parameters in hashimoto thyroiditis
Authors: Sobolevskaia Polina A. , Andreev Boris V. , Gvozdetckii Anton N. , Dolina Anastasia A. , Stepochkina Anna M. , Stroev Yurii I. , Utekhin Vladimir J. , Fedotkina Tamara V. , Churilov Leonid P.
Published: December 2020

Hashimoto thyroiditis is the most common thyroid disease. This form of pathology has a diverse clinical picture, including neuropsychiatric disorders. There are frequent cases of comorbidity of autoimmune thyroiditis and psychiatric forms of pathology, along with such a nosological entity as Hashimotos encephalopathy (aka: Steroid-responsive encephalopathy of autoimmune thyroiditis), characterized by an increased level of antithyroid autoantibodies and various mental disorders, with still unclear pathogenesis. The question arises, how to regard patients with psychiatric disorders and Hashimoto thyroiditis either as patients having autoimmune thyroiditis, comorbid with psychiatric forms of pathology, or as patients with Hashimotos encephalopathy? We studied groups of patients with autoimmune thyroiditis free from any psychiatric disorders, autoimmune thyroiditis comorbid with psychiatric forms of pathology, and a group of healthy donors similar as regards to their age and sex. We also studied medical history, clinical manifestations of the disease, instrumental data and the serum levels of thyrotropin, thyroid hormones, various antithyroid autoantibodies, and prolactin. We analyzed the correlation of laboratory and instrumental parameters and clinical data in all groups of patients. Therewas a significant relationship (p 0,05) between various psychiatric symptoms and a decreased level of free thyroxine, an increased level of thyroid stimulating hormone (TSH), an increased level of prolactin and an increased volume of a thyroid gland. Asignificant relationship (p 0,05) was also found between various symptoms of hypothyroidism and a decreased level of free triiodothyronine (FT3), an increased level of antibodies to thyroglobulin (anti-TG Ab), and an increased level of antibodies to thyroid peroxidase (anti-TPO Ab).
Training of pathologists in the digital macroscopic photography
Authors: Khramtsov Andrey I. , Nasyrov Ruslan A. , Khramtsova Galina F.
Published: December 2020

The pathology practice environment varies per healthcare setting. However, anatomic pathology is a visual applied science discipline and incorporation of high-quality images into a surgical pathology report is essential. Each specimen received for morphological examination is unique and variation in the description can exist between prosectors and they experience. Thatiswhy gross descriptions supported with digital photographs can eliminate the insufficiency of macroscopic examination. To form and strengthen pathologists competencies in digital macroscopic photography a problem-based learning approach is used for training. A problem-based learning ensures the strength of the acquired knowledge since it is obtained in an independent activity. The article discusses what type of problems a pathologist should solve when taking a macroscopic photograph of a surgical specimen. An analysis of literature on modern equipment for digital macroscopic photography was performed. Recommendations for step-by-step photographing, and schematic mapping for surgical specimen triaging are provided. An option is proposed for actively developing professional competencies including creation of digital photo archives of surgical gross specimens, as well as study sections and discussions by professionals at forums such as society meetings. It was concluded that pathologists competency in digital macroscopic photography is necessary to maintain a high standard of medical care.
MODERN ASPECTS OF MYOCARDIAL INFARCTION TREATMENT IN OLDER PATIENTS
Authors: Kozlov Kirill L. , Bogomolov Andrey N. , Lukianov Nikolay G. , Senkina Ekaterina I. , Pukhalskaya Anastasia E.
Published: December 2020

Acute myocardial infarction is one of the most socially important diseases with a high rate of mortality and disability. Cardiovascular heart disease represents the leading cause of death in people those over 65 years. In elderly and old patients atypical forms of myocardial infarction are common. High rate of comorbidities, functional and socioeconomic status, side effects associated with drug administration create difficulty in the diagnosis and selection of treatment in the elderly. These patients need a prolonged monitoring with using an additional examinations and dynamic observation. Compared to younger subjects, elderly patients with acute myocardial infarction are less likely to receive evidence-based treatment, including myocardial revascularization therapy. Endovascular revascularization is currently the main standard for the treatment of acute myocardial infarction, but the advantage of the use of interventional cardiology techniques in elderly patients has been insufficiently studied. Older patients are generally underrepresented in cardiovascular trials. Modern scientific literature, illuminating issues of application of pharmacological and endovascular treatment of acute myocardial infarction in elderly and old age patients, contains fragmented and, in some cases, contradictory data. The authors have taken an attempt to systemize current information in this field based on recommendations, major studies and meta-analyses.
Conjeturación del teorema del valor medio para derivadas: Un acercamiento desde la detección de invariantes en dispositivos móviles con GeoGebra
Authors: Ballesteros Ballesteros Vladimir Alfonso , Rodríguez Cardoso Óscar Iván , Lozano Forero Sébastien
Published: December 2020

Este artículo presenta los resultados de un proyecto de investigación cuyo objetivo fue describir el papel mediador de la aplicación móvil “Calculadora Gráfica” de GeoGebra sobre los procesos de conjeturación del teorema del valor medio para derivadas mediante la detección de invariantes a través de herramientas de arrastre, combinando geometría dinámica con cálculo infinitesimal. A través de un estudio de caso cualitativo, que involucró estudiantes de Ingeniería Aeronáutica, se dinamizaron los esfuerzos investigativos con el propósito de validar la hipótesis relacionada con una influencia positiva de una estrategia de aprendizaje móvil sobre el proceso de conjeturación en un curso de Cálculo Diferencial. Los resultados obtenidos permitieron evidenciar avances significativos en la conjeturación del teorema mencionado para la resolución de problemas en ingeniería y se discute cómo este tipo de recursos digitales, a través de un entorno de geometría dinámica en dispositivos móviles, puede servir como mediación para favorecer el aprendizaje del cálculo.
O EFEITO DO GASTO PÚBLICO NA QUALIDADE DA EDUCAÇÃO FUNDAMENTAL NAS CAPITAIS BRASILEIRAS: UM ESTUDO BASEADO NO INDICADOR DE QUALIDADE EDUCACIONAL RESPONSÁVEL (IQER-2006/2013
Authors: E Souza Mirtes Carlos da Mota , Bezerra Filho João Eudes
Published: December 2020

O objetivo deste artigo é analisar os efeitos do gasto público na qualidade da educação do ensino fundamental municipal nas capitais brasileiras. Criou-se o Indicador de Qualidade Educacional Responsável (IQER) para fins de utilização como variável dependente, apurado no período 2006 a 2013, das capitais brasileiras. Como variável independente, adotaram-se os gastos médios por aluno da rede de ensino fundamental no período considerado. Para variáveis de controle, utilizou-se o PIB municipal per capita, o Índice de Desenvolvimento Humano (IDH), a porcentagem da população com 18 anos, ou mais, com ensino médio completo e Índice Receita Própria. Verificou-se que o aumento do gasto em educação pelas capitais brasileiras provoca uma redução no IQER, o que demonstra a ineficiência na aplicação do gasto.  O IDH se mostrou como a melhor variável explicativa para os efeitos positivos no IQER. A pesquisa contribui oferecendo um indicador que possibilita observar uma outra forma de mensurar a qualidade da educação por níveis de fatores, respeitando a cadência do ensino fundamental. Somando-se à nota do IDEB (Índice de Desenvolvimento da Educação Básica) o IQER pode ser utilizado como direcionador de alocação de recursos e de monitoramento das metas propostas pelo PNE.
GERENCIAMENTO DO RESULTADO CONTÁBIL E TRIBUTÁRIO ATRAVÉS DOS JUROS SOBRE CAPITAL PRÓPRIO EM EMPRESAS LISTADAS NA BOLSA DE VALORES DE SÃO PAULO
Authors: Lopes Laerson Morais Silva , Dias Filho José Maria , Abreu Emmanuel Sousa de
Published: December 2020

Este estudo teve como objetivo principal analisar a relação entre a remuneração por meio dos juros sobre capital próprio e a variabilidade do lucro contábil e a variabilidade do lucro tributável. As empresas analisadas representam 28,8% das que distribuíram juros sobre capital próprio no período entre os anos de 2006 e 2011. Para validação e interpretação dos dados, foram realizadas análises descritivas, análise de correlação e de regressão linear múltipla, para dados longitudinais (dados em painel) por meio de Equações de Estimação Generalizadas (Generalized Estimating Equation). Como resultado, verificou-se que, em geral, as empresas não utilizavam esses juros para reduzir a variabilidade dos resultados (por meio do aumento ou redução dos dispêndios tributários, que podem variar em função do nível de juros sobre capital pagos). A exceção ocorreu para as empresas do Nível 1 da classificação de Governança Corporativa, às quais os dados indicam a utilização dos juros sobre capital próprio para essa prática de suavização. Quanto ao gerenciamento do lucro tributável, em geral, há indícios de que essa métrica influencia a decisão pela remuneração por meio dos juros sobre capital, o que é um indício de que a redução do ônus tributário, neste caso, é o que importa na decisão de tal meio de remuneração.
Editorial
Authors: Amorim Ricardo José Rocha , Pinheiro Francisco Marton Gleuson
Published: December 2020

Editorial
TEORIA DA AGÊNCIA, STEWARDSHIP E STAKEHOLDERS: UM ENSAIO SOBRE SUA RELEVÂNCIA NO CONTEXTO DAS ORGANIZAÇÕES
Authors: Silva Susana Sales , Costa Raquel Sales
Published: December 2020

Este ensaio analisa comparativamente as principais teorias que norteiam as questões de Governança Corporativa: Teoria da Agência, Teoria do Stewardship e Teoria dos Stakeholders. Com base em estudos clássicos e recentes são apresentadas as origens, conceitos e contrapontos de cada uma delas.  A teoria do stewardship confronta os pressupostos individualistas do modelo de ser humano apresentado pela teoria da agência, à medida que busca explorar complexidade de pensamentos e ações do indivíduo. Já a teoria dos stakeholders questiona um dos princípios já consolidados pela problemática da agência, que assume como propósito final da companhia a maximização dos retornos dos shareholders. A teoria da agência é a principal vertente teórica utilizada em estudos do campo. Entretanto, observa-se a crescente tendência de estudos multi teóricos, dada a possível complementaridade dessas teorias. Esse ensaio ainda se posiciona criticamente quanto a aplicabilidade da teoria do stewardship e stakeholders na realidade das organizações.
NA RELAÇÃO ENTRE RISCO E DESEMPENHO EM COOPERATIVAS, FAZ DIFERENÇA O PORTE DA ORGANIZAÇÃO?
Authors: Petry David Rodrigo , Oro Ieda Margarete
Published: December 2020

O cooperativismo agropecuário vem se difundindo como uma das principais atividades da economia brasileira, e um dos grandes responsáveis pelo aumento na renda local e no desenvolvimento do agronegócio. Assim, o avanço dos estudos empíricos que tratam de estrutura organizacional proporcionou o surgimento de uma nova concepção teórica, onde ambientes exigem diferentes desenhos organizacionais para obter eficácia (MANFREDO; RICHARDS, 2007; MOREIRA, 2009). Assim, objetiva-se identificar a influência do porte na relação entre risco e desempenho nas cooperativas agroindustriais catarinenses. A amostra consistiu de 55 cooperativas associada à Organização das Cooperativas do Estado de Santa Catarina, pertencentes aos segmentos agroindustrial, de produção e consumo. A coleta dos dados foi realizada por meio de questionário estruturado em escala Likert de 7 pontos. Os dados rodados individualmente por dimensões permitem evidenciar quais fatores de riscos operacionais, estratégicos e financeiros apresentam maior relação com o porte. A análise pela média aritmética individual de cada dimensão retornou significância para os riscos estratégicos e operacionais, enquanto em conjunto, preponderou apenas o risco operacional. Segregando as cooperativas pelo porte, possibilitou identificar quais fatores de risco são mais característicos de em cada porte de acordo com os critérios adotados pelo estudo.
RELAÇÃO ENTRE REMUNERAÇÃO DOS EXECUTIVO E O DESEMPENHO ECONÔMICO E FINANCEIRO EM EMPRESAS BRASILEIRAS
Authors: Leite Maurício , Hein Nelson
Published: December 2020

Este estudo objetivou analisar a relação entre a remuneração dos executivos e o desempenho econômico e financeiro em empresas brasileiras. Realizou-se pesquisa descritiva, com abordagem quantitativa e análise documental. A população da pesquisa compreendeu as empresas listadas no IBrX50. A amostra abrangeu 36 empresas, tendo como período de análise entre os anos de 2012 e 2017, totalizando 216 observações. Os resultados demonstraram quea remuneração fixa (RFX) possui relação negativa com o desempenho econômico e financeiro, enquanto a remuneração variável de curto prazo (RVCP) e total (RMT) apresentaram relação positiva. Já a remuneração variável de longo prazo (RVLP) apresentou relação positiva estatisticamente não significativa. Por meio da regressão quadrática, demonstrou-se que os componentes da remuneração executiva apresentam relação positiva e significativa, com exceção da remuneração total (RMT),com o desempenho econômico e financeiro até um ponto ótimo de desempenho. A partir deste ponto ótimo, o desempenho econômico e financeiro torna-se decrescente.
EDITORIAL
Authors: Amorim Ricardo José Rocha , Pinheiro Francisco Marton Gleuson , Frazão Maria de Fátima Araújo
Published: December 2020

A temática relacionada à Governança Corporativa é destacada na presente edição da RGFC, complementada com um estudo envolvendo quatro criptomoedas e um caso para ensino, relacionado à tomada de decisão envolvendo investimento em uma companhia aberta.

Nesse sentido, o artigo intitulado “AGRESSIVIDADE FISCAL DE EMPRESASBRASILEIRASCOM TRANSAÇÕES ENTRE PARTES RELACIONADAS NO EXTERIOR”, teve como objetivo realizar a mensuração da agressividade fiscal de empresas brasileiras com transações entre partes relacionadas no exterior, buscando identificar se tais empresas são mais agressivas, quando comparadas com empresas que não têm investimentos no exterior. Para isso, utilizou-se da Taxa Efetiva de Tributação (ETR) como medida de agressividade.

No estudo denominado “RELAÇÃO ENTRE REMUNERAÇÃO DOS EXECUTIVO E O DESEMPENHO ECONÔMICO E FINANCEIRO EM EMPRESAS BRASILEIRAS”, buscou-se analisar a relação entre a remuneração dos executivos e o desempenho econômico e financeiro em empresas brasileiras.

Por sua vez, o artigo “HEDGE ACCOUNTING E RECLASSIFICAÇÃO DOS INSTRUMENTOS FINANCEIROS: UM ESTUDO SOBRE O IMPACTO NO VALOR DAS FIRMAS BRASILEIRAS”, tratou deanalisar o impacto da prática do hedgeaccountingdo uso da reclassificação de instrumentos financeiros sobre o valor das firmas.

Ainda na perspectiva da Governança Corporativa, o trabalho nominado “O IMPACTO DOS DERIVATIVOS NA GESTÃO DE FUNDOS MULTIMERCADOS BRASILEIROSGANHADORES SOB A ÓTICA DO RISCO E RETORNO”, verificou seos fundosmultimercados com melhor desempenho no semestre anterior, que aplicaram mais em derivativos no semestre subsequente, incrementaram o nível de risco e retorno oferecido ao cotista.

Além desses estudos, o artigo “EFEITO FEEDBACK TRADING EM CRIPTOMOEDAS COM DADOS DE ALTA FREQUÊNCIA”buscou avaliar a existência do efeito de feedback trading para as criptomoedas Bitcoin, Ethereum, Litecoine Dash usando o modelo VAR proposto por Hasbrouck (1991).Por fim, o caso para ensino, denominado “NESSE NEGÓCIO VALE A PENA INVESTIR?”: O CASO NATURA S.A”,buscou evidenciar o caminho para a tomada de decisão financeira de investimentos de forma a encontrar o valor econômico de uma empresa do ramo de cosméticos.Diante do apresentado, só nos resta agradecer a todos os colaboradores quereservaram tempo para a avaliação dos artigos, uma atividade importantíssima, de caráter sigiloso e carente de reconhecimento. Também agradecemos aos autores que submeteram os artigos e demais pessoas, pesquisadores e leitores interessados nos estudos publicados pela RGFC.

Obrigado!
SUPERNET: INVESTIR OU NÃO?
Authors: Bendor Marta Elisa Morais da Silva , Santos Ruan Carlos dos , Mourão Aline de Macedo da Silva
Published: December 2020

Este caso para ensino busca desenvolver a capacidade de análise e tomada de decisão estratégica através da análise do perfil empreendedor através da identificação das competências de seus personagens de acordo com o modelo proposto por Cooley (1990, 1991). O caso conta a história de dois irmãos: João e Antônio que atuam na área de tecnologia da informação no interior do estado do Ceará. A empresa teve seu início em 2005 e desde então passou por diversas fases e diferentes formas de atuação. Passados mais de dez anos os sócios precisam decidir sobre investir ou não em uma nova tecnologia. O que fazer? Investir ou não? Recursos próprios ou de terceiros? Quais as forças, fraquezas, oportunidades e ameaças que os irmãos devem considerar para tomar uma decisão em relação a investir ou não na nova tecnologia? Os dados para construção do caso foram obtidos por meio de entrevistas com os proprietários, observação e coleta de documentos na SuperNet.
NOVO PROJETO DE IMPLANTAÇÃO DE SISTEMA ERP NA CASA
Authors: Malanovicz Aline Vieira
Published: December 2020

Este caso de ensino tem como objetivo permitir a análise de elementos relacionados à gestão pública, gerenciamento de projetos, administração da tecnologia de informação, e eventualmente aprendizagem organizacional. Uma empresa pública do setor financeiro, o banco CASA, inicia um grande projeto de implantação de sistema de informação para controle de carteira de financiamentos e para a integração de seus processos de negócio, mas o clima organizacional não favorece o sucesso da empreitada, por causa de experiências fracassadas no passado. E o gerente, sr. Tomé, precisa conduzir esse projeto, em todas as suas dimensões, aplicando as melhores práticas e técnicas de gestão. Este caso de ensino convida futuros gerentes a se colocarem na pele do sr. Tomé, que assumiu a missão de substituir o sistema legado de controle de financiamentos do banco CASA, com pouca experiência e conhecimento na área de negócio que o sistema deve atender. O que fazer ao se ver frente a uma grande tarefa, com muitas demandas a cumprir, com altas expectativas do pessoal envolvido, mas atormentado por dilemas técnicos e administrativos, potencializados pelas peculiaridades e limitações legais das empresas públicas e pelo clima organizacional desfavorecido pelos fracassos do passado?
IMPACTO DA ALTERAÇÃO DO QUALIS NA PRODUÇÃO CIENTÍFICA DOCENTE DOS PROGRAMAS DE PÓS-GRADUAÇÃO STRICTO SENSU EM CONTABILIDADE NO BRASIL
Authors: Welter Larissa Marx , Souza Ângela Rozane Leal de
Published: December 2020

A partir das alterações de critérios do Sistema Qualis, realizadas em 2015, e do aumento de publicações provindas dos programas de pós-graduação (PPGs) brasileiros em Contabilidade, o objetivo deste estudo éidentificar as mudanças sofridas na pontuação científica em periódicos, no quadriênio 2013-2016, dos docentes permanentes dos PPGs em Contabilidade. Para tal, realizou-se uma simulaçãoa fim de comparar critérios os antigos do Qualis versus os atuais. A coleta dos dados foi realizada a partir das informações contidas nos currículoslattes de 292 professores, resultando em 3.922 títulos de artigos, distribuídos em 824 periódicos.Os resultados mostraram que a alteração dos critérios do Qualis teve como efeito uma valorização da pontuação científica dos pesquisadores, beneficiando todos os PPGs em Contabilidade analisados. Este estudo contribui para a visualização da evolução do panorama das publicações dos docentes de PPGs de Ciências Contábeis no Brasil, para avaliar o impacto da avaliação realizada sobre os docentes, e para o conhecimento e desenvolvimento da elaboração de pesquisa do campo contábil.
The difference in outcome of patients with open inguinal hernia repair by using delayed absorbable sutures instead of non-absorbable sutures for mesh fixation
Authors: Mohammed Redha Ali G. , Jaber Adil A. , Nasser Aqeel M.
Published: December 2020

Background: Different methods are found for mesh fixation in inguinal hernioplasty both open and laparoscopic. In open technique, sutures have been the method of choice for their reduced costs and surgeons’ habits. Whether absorbable instead of non-absorbable sutures can be used still a matter of debate in view of hernia recurrence and post-operative complications.Methods: This is a prospective done on 158 male patients with uncomplicated unilateral inguinal hernias. Two groups of 69 patients were evaluated after periods up to 1 year after open hernioplasty by using delayed absorbable sutures in one group (group 1) and non-absorbable sutures in the other group (group 2) for fixation of mesh.Results: In spite of a noticeable reduction in complication in the group 1 in term of number and percentage when compared with group 2 mainly chronic pain, there is no significant difference (p value>0.05). However, these results are associated with zero recurrence in both groups during a period of one year follow up.Conclusions: Delayed absorbable sutures are good alternative of non-absorbable sutures in open mesh hernia repair associated with less complications and almost no increase in chance of recurrence.
Operating Subsidies in Urban Public Transit in Latin America: A Quick View
Authors: Rivas María Eugenia , Brichetti Juan Pablo , Serebrisky Tomás
Published: December 2020

Operating subsidies to urban transit systems are ubiquitous in Latin America, and most systems lack transparency about them. In 2019, the level of subsidization ranged from 26 percent of transit systems total operating revenue to 69 percent. Although demand-size subsidies are better at targeting beneficiaries, most subsidies in the region are supply-side subsidies (subsidies provided to transit system operators). Both demand-side and supply-side subsidies may be needed to ensure that services are affordable, including to middle-income users. The restructuring of public transit subsidies provides an opportunity to improve the efficiency of transit systems and ensure that subsidies benefit those who need them most.
Gobiernos y sociedad civil avanzando agendas climáticas: El caso de Costa Rica
Authors: Milano Flavia
Published: December 2020

La aprobación del Acuerdo de París conformó un nuevo régimen global en materia de cambio climático. Los países de América Latina y el Caribe también participan de otros procesos en materia de sostenibilidad ambiental, entre los cuales se encuentran el desarrollo nacional de la Agenda 2030 y la implementación del Acuerdo de Escazú. Estos y otros instrumentos reconocen la importancia de un relacionamiento efectivo con actores de la ciudadanía para implementar los compromisos climáticos. Esta publicación se basa en la experiencia técnica del Grupo BID en materia de participación ciudadana. El estudio identifica buenas prácticas que se han empleado en Costa Rica para progresar en los compromisos climáticos incluyendo a actores de sociedad civil. El diagnóstico regional completo con las experiencias de Argentina, Chile, Colombia, Costa Rica, Jamaica, México y Perú está disponible en: https://publications.iadb.org/es/gobiernos-y-sociedad-civil-avanzando-agendas-climaticas
Gobiernos y sociedad civil avanzando agendas climáticas: El caso de México
Authors: Milano Flavia
Published: December 2020

La aprobación del Acuerdo de París conformó un nuevo régimen global en materia de cambio climático. Los países de América Latina y el Caribe también participan de otros procesos en materia de sostenibilidad ambiental, entre los cuales se encuentran el desarrollo nacional de la Agenda 2030 y la implementación del Acuerdo de Escazú. Estos y otros instrumentos reconocen la importancia de un relacionamiento efectivo con actores de la ciudadanía para implementar los compromisos climáticos. Esta publicación se basa en la experiencia técnica del Grupo BID en materia de participación ciudadana. El estudio identifica buenas prácticas que se han empleado en México para progresar en los compromisos climáticos incluyendo a actores de sociedad civil. El diagnóstico regional completo con las experiencias de Argentina, Chile, Colombia, Costa Rica, Jamaica, México y Perú está disponible en: https://publications.iadb.org/es/gobiernos-y-sociedad-civil-avanzando-agendas-climaticas
Political uncertainty of the nation as an objective factor in shaping the life plans of the Kurdish youth (empirical research experience)
Authors: Popova Irina V. , Isaeva Nataliya G. , Hama Amin Peshawa Khalid
Published: December 2020

The article presents both legal and sociological views on the problems of Nations living in the conditions of another state. The article examines the impact of the contradiction between the right of a nation to self-determination and the principle of territorial integrity as an urgent problem for the Kurdish youth. Attention is drawn to the need to humanize international law in relation to Nations in conditions of political uncertainty. It is proposed to use the following means to reduce violence: international law, international supranational organizations, and General humanization of social processes. To ensure that this contradiction does not remain practically insoluble and to reduce the level of violence in existing conflicts, it is necessary to develop certain international rules that would allow Nations fighting for sovereignty to exercise their right to self-determination. Based on the results of a sociological study of the life plans of Kurdish youth living in the Republic of Iraq, it is shown how such an objective factor as political uncertainty affects the formation of life plans of young people and what consequences this leads to. It is proved that the situation of the Kurdish people is not only a political, but also a social problem. A low horizon for planning a life strategy deprives the young generation of the opportunity to be confident in the future, hinders the creation of a family, and forms migration moods. For a person, the inability to plan their life turns into a state of frustration, depressive States, and the need to find a way out of this situation. The need to humanize the processes of self-determination of Nations is caused by the fact that life in a state of uncertainty has a negative impact on the ethnic group as a whole, and on young generations in particular.
Problems of continuing education of senior people
Authors: Ermakova Ekaterina A.
Published: December 2020

The increase in life expectancy and the share of the elderly population are the main demographic trends in the world and Russia. They actualize the need to find ways to prevent and overcome the negative consequences for society of demographic aging of the population. One of them is the inclusion of representatives of the "third age" in the system of continuing education. Thanks to it, older people can easily adapt to the changes that are taking place in all areas of modern society. At the same time, inclusion in continuing education contributes not only to the continuation of the work of older people, but also creates conditions for maintaining the intellectual, aesthetic, moral and civic level provided by self-education or through institutionalized mechanisms of formal education. This article summarizes the realized and the experience of foreign and Russian practices of teaching the elderly, studied the degree of their readiness to continue learning, analyzes issues and trends of continuing education representatives of the «third age», revealed the motives that drive them to continue to learn and barriers to formal and informal education.