bluuebunny/crossref_metadata_2025 huggingface dataset:
การพัฒนาการจัดอัตรากำลังพยาบาลในหอผู้ป่วยอายุรกรรมโดยใช้สมาร์ตโฟนแอปพลิเคชัน โรงพยาบาลสมเด็จพระปิ่นเกล้า
Authors:   , สินประสิทธิ์ ภูษิตา
Published: June 2024

การวิจัยครั้งนี้มีวัตถุประสงค์เพื่อพัฒนาและศึกษาประสิทธิผลของการใช้การจัดอัตรากำลังพยาบาลในหอผู้ป่วยอายุรกรรมโดยใช้สมาร์ตโฟนแอปพลิเคชัน โรงพยาบาลสมเด็จพระปิ่นเกล้า โดยเป็นการวิจัยเชิงปฏิบัติการแบบมีส่วนร่วม (Participatory action research) ระหว่างผู้วิจัยและผู้ร่วม ซึ่งผู้ร่วมวิจัยเป็นพยาบาลวิชาชีพของหอผู้ป่วยอายุรกรรม 18 คน ดำเนินการวิจัยตามวงจรการวิจัยเชิงปฏิบัติการ (PAOR) ของ Kemmis และคณะ (2014) ตั้งแต่การวิเคราะห์สถานการณ์การจัดอัตรากำลังพยาบาลในหอผู้ป่วยอายุรกรรม การวางแผนการพัฒนา (Plan) การพัฒนาสมาร์ตโฟนแอปพลิเคชันสำหรับการจัดอัตรากำลัง (Act) การนำสมาร์ตโฟนแอปพลิเคชันสำหรับการจัดอัตรากำลังไปใช้จริง (Observe) และการประเมินผลการปฏิบัติ (Reflect) เพื่อให้ได้การจัดอัตรากำลังพยาบาลโดยใช้สมาร์ตโฟนแอปพลิเคชันที่เหมาะสมกับบริบทของหอผู้ป่วยและช่วยลดข้อจำกัดที่ปฏิบัติอยู่ วิเคราะห์ข้อมูลเชิงคุณภาพด้วยการวิเคราะห์เนื้อหาและวิเคราะห์ข้อมูลเชิงปริมาณด้วยสถิติเชิงพรรณนา ผลการวิจัยพบว่า
1)  สมาร์ตโฟนแอปพลิเคชันสำหรับการจัดอัตรากำลังที่พัฒนาขึ้น ประกอบด้วย 5 ฟีเจอร์ ได้แก่ การรับและจำหน่ายผู้ป่วย การจำแนกประเภทผู้ป่วย ความต้องการการพยาบาล การคำนวณอัตรากำลัง และตารางเวรปฏิบัติงาน
2)  ผู้ร่วมวิจัยมีความพึงพอใจในการใช้สมาร์ตโฟนแอปพลิเคชันการจัดอัตรากำลังพยาบาลที่ร่วมกันพัฒนาขึ้น รู้สึกเป็นส่วนหนึ่งของความสำเร็จในการวิจัย เนื่องจากการได้มีส่วนร่วมในกระบวนการพัฒนาทุกขั้นตอน สมาร์ตโฟนแอปพลิเคชันสำหรับการจัดอัตรากำลังที่พัฒนาขึ้นตอบโจทย์ความต้องการของผู้ใช้งานและสามารถนำไปปฏิบัติเพื่อแก้ไขข้อจำกัดการจัดอัตรากำลังที่มีอยู่ได้จริง ซึ่งแสดงให้เห็นถึงความเป็นไปได้ในการนำไปใช้และส่งผลต่อการพัฒนาการจัดอัตรากำลังอย่างต่อเนื่องในโอกาสต่อไป
นวัตกรรมการสร้างสรรค์ตราสินค้าเครื่องแต่งกายงานเลี้ยงสังสรรค์
สำหรับกลุ่มคอนเชียสไลท์จากการนำกลับมาใช้ใหม่เพื่อเพิ่มมูลค่าภายใต้แนวคิดโมดูล่าร์
Authors:   , จำเริญพฤกษ์ ภรภัทร
Published: June 2024

นวัตกรรมการสร้างสรรค์ตราสินค้าเครื่องแต่งกายงานเลี้ยงสังสรรค์สำหรับกลุ่มคอนเชียสไลท์จากการนำกลับมาใช้ใหม่เพื่อเพิ่มมูลค่าภายใต้แนวคิดโมดูล่าร์ในเขตจังหวัดกรุงเทพมหานคร เป็นการวิจัยเพื่อหาแนวทางการออกแบบสินค้าสำหรับกลุ่มเป้าหมายใหม่ที่กำลังเป็นกระแสในปัจจุบันจนถึงอนาคต โดยมีวัตถุประสงค์เพื่ออธิบายถึงแนวทางการออกแบบตามแนวความคิดในเขตจังหวัดกรุงเทพมหานครและนวัตกรรมการการนำกลับมาใช้ใหม่เพื่อเพิ่มมูลค่าภายใต้แนวคิดโมดูล่าร์โดยใช้กระบวนการวิจัยเชิงคุณภาพและเชิงปริมาณควบคู่กับกระบวนการออกแบบสร้างสรรค์ เริ่มตั้งแต่การศึกษากลุ่มเป้าหมาย กลุ่มคอนเชียสไลท์ ถึงพฤติกรรมการบริโภคสินค้า ช่วงอายุความสนใจการตลาดและรายได้เพื่อสร้างความเข้าใจในกลุ่มเป้าหมายและช่องว่างทางการตลาดทั้งต่างประเทศและในประเทศ ผู้วิจัยมีเครื่องมือที่ใช้ในการวิจัยได้แก่ แบบสอบถามกลุ่มผู้บริโภค ที่ผู้วิจัยสร้างและพัฒนาขึ้น และกลุ่มเป้าหมาย ผลจากการวิจัยพบว่า การสร้างสรรค์เสื้อผ้าเป็นอัตลักษณ์ตราสินค้าเพื่อตอบสนองความต้องการทางแฟชั่นของกลุ่มผู้บริโภคโอกาสการใช้สอยในรูปแบบสังสรรค์กึ่งทำงานและพฤติกรรมการบริโภคสินค้าของกลุ่มเป้าหมายสามารถประยุกต์ใช้เพื่อตอบสนองกับความต้องการของกลุ่มผู้บริโภคช่องว่างทางการตลาด สู่การสร้างสรรค์ตราสินค้าแฟชั่นได้ในอนาคต
นวัตกรรมการสร้างสรรค์ตราสินค้าเครื่องแต่งกายบุรุษสตรีทแวร์จากสิ่งทอเส้นใยตาลสำหรับกลุ่มเซนเนียลเจเนอเรชัน ด้วยแนวคิดการออกแบบหมุนเวียน
Authors:   , เมืองรวมญาติ วรภัทร์
Published: June 2024

นวัตกรรมการสร้างสรรค์ตราสินค้าเครื่องแต่งกายบุรุษสตรีทแวร์ จากสิ่งทอเส้นใยตาล สำหรับกลุ่มเซนเนียลเจเนเรชั่น ด้วยแนวคิดการออกแบบหมุนเวียน มีวัตถุประสงค์เพื่อหาแนวทางในการพัฒนาสิ่งทอเส้นใยตาล เป็นการวิจัยเชิงทดลองและเชิงคุณภาพ โดยเริ่มจากศึกษาคุณสมบัติคุณลักษณะของเส้นใยตาลที่ได้จากการเหลือทิ้งทางการเกษตรและนำมาทดลองแปรรูปเพื่อเป็นสิ่งทอ จากการศึกษาพบว่าคุณลักษณะของเส้นใยตาลมีความยาว 7-14 เซนติเมตร มีสีเหลืองเมื่อแห้งจะเปลี่ยนเป็นสีน้ำตาล และมีความกระด้าง จากการทดลองสามารถทำให้เส้นใยมีความนุ่มขึ้นด้วยการนำไปต้มกับน้ำขี้เถ้าในปริมาณ ขี้เถ้า 500กรัม น้ำ 15 ลิตร ต่อเส้นใย 300 กรัม และนำมาทอผสมกับฝ้ายเพื่อเป็นสิ่งทอโดยใช้อัตราส่วนดังนี้ อัตราส่วนที่ 1 เส้นใยตาล 50% ผสมฝ้าย 50% สิ่งทอที่ได้มีควากระด้างมาก อัตราส่วนที่ 2 เส้นใยตาล 30% ผสมฝ้าย 70% สิ่งทอที่ได้มีความกระด้างน้อยลง และอัตราส่วนที่ 3 เส้นใยตาล 15% ผสมฝ้าย 85% สิ่งทอที่ได้มีความนุ่มอย่างเห็นได้ชัดเจน สามารถนำไปผลิตเป็นสินค้าไลฟ์สไตล์เช่น เสื้อผ้า กระเป๋า หมวก รองเท้า นอกจากนี้สิ่งทอจากเส้นใยตาลที่ได้สามารถเป็นวัสดุทางเลือกที่ช่วยลดขยะทางการเกษตร ทำให้เกิดการใช้ทรัพยากรอย่างคุ้มค่าเป็นวัสดุทางเลือกที่เป็นมิตรต่อสิ่งแวดล้อม สอดคล้องกับแนวคิดเศรษฐกิจหมุนเวียน
การบรรเลงซอด้วงในวงเครื่องสายปี่ชวาของครูจีรพล เพชรสม
Authors:   , โพธิ์สุวรรณ ศุภพิพัฒน์
Published: June 2024

วิทยานิพนธ์เรื่องการบรรเลงซอด้วงในวงเครื่องสายปี่ชวาของครูจีรพล เพชรสม
มีวัตถุประสงค์เพื่อศึกษาการบรรเลงและกลอนซอด้วงในวงเครื่องสายปี่ชวาของครูจีรพล เพชรสม ผลการศึกษาพบว่าซอด้วงเป็นเครื่องดนตรีที่มีความสำคัญต่อวงเครื่องสายปี่ชวาในบทบาทของผู้นำ การบรรเลงซอด้วงในวงเครื่องสายปี่ชวาผู้บรรเลงต้องมีความเข้าใจถึงบทบาทเครื่องดนตรีและการเลือกใช้สำนวนที่เหมาะสมเพื่อเป็นหลักให้กับวง ผู้บรรเลงต้องมีความแม่นยำในทำนองหลักและเชี่ยวชาญเรื่องการเปลี่ยนบันไดเสียงอย่างฉับพลันเพื่อตอบสนองต่อแนวการบรรเลงของวงที่มีความกระชับรวดเร็ว วิธีการบรรเลงซอด้วงตามแบบแผนของครูจีรพล เพชรสม ได้แก่ การศึกษาทำนองหลัก การฝึกเปลี่ยนเสียงเพื่อการบรรเลงวงเครื่องสายปี่ชวา การแปรทำนอง และการใช้กลวิธีพิเศษ ซึ่งผู้บรรเลงสามารถบรรเลงซอด้วงได้ทั้งแบบเลื่อนระดับรัดอกและไม่เลื่อนระดับรัดอก ทั้งนี้พบลักษณะการดำเนินทำนองซอด้วงทั้งหมด 4 ลักษณะ ได้แก่ กลอนโครงสร้างตามทำนองหลัก กลอนเรียงเสียง กลอนย้ำเสียง และกลอนไต่เสียง ลักษณะดังกล่าวเป็นการดำเนินซอด้วงของครูจีรพล เพชรสม ที่มีความเรียบง่ายไม่ซับซ้อนเพื่อเป็นหลักให้กับวงเครื่องสายปี่ชวา รวมถึงสนับสนุนปี่ชวาระหว่างที่เป่าโหยผ่านการเก็บแทรกแซงและตกแต่งด้วยกลวิธีพิเศษซึ่งประกอบด้วย การพรมปิด การพรมเปิด การพรมจาก และการสะบัดนิ้ว
L’ensenyament del català per correspondència (1932-1939) de l’Extensió d’Ensenyament Tècnic de la Generalitat de Catalunya
Authors: Casals Martorell Daniel
Published: June 2024

Aquest article analitza els trets d’una estructura de l’Administració de la Generalitat de Catalunya republicana (1932-1939) que va ser creada amb la voluntat de fer arribar, sobretot a distància, coneixements del català normatiu als mestres. A conseqüència de les polítiques lingüístiques del Govern de la República espanyola i del de la Generalitat de Catalunya i també de l’estatus d’oficialitat que el català va obtenir a l’empara de l’Estatut de Catalunya de 1932, aquest nou servei, integrat en l’Extensió d’Ensenyament Tècnic, volia formar lingüísticament els docents que havien de fer ús del català en la seva feina d’acord amb la nova legislació republicana. L’anàlisi, en el marc de la teoria de l’estandardització de llengües minoritzades, d’un corpus d’estudi integrat per expedients inèdits extrets d’arxius públics i privats, ha permès fer sortir a la llum informació no coneguda fins ara i reconstruir la creació, l’estructura, la plantilla, els destinataris i les funcions d’aquesta unitat, i la repressió franquista que van patir els seus integrants a partir de 1939. L’estudi conclou que el nou Servei d’Ensenyament del Català per Correspondència als Mestres constitueix una mesura planificada pel poder polític, la Generalitat de Catalunya, destinada a proporcionar coneixements de llengua catalana als docents com a pas previ perquè el poguessin ensenyar als seus estudiants.
مقاربة نظرية لعلاقة الحجاج بالمواطنة
Authors: الجلالي محمد
Published: June 2024

يسعى هذا البحث إلى فحص الدور الذي تلعبه الخطابة على مستوى الممارسة السياسية، من خلال الكشف عن العلاقة التي تربط بين تملك تقنيات التخاطب والظفر بالحظوة السياسية والاجتماعية. وقد حرصنا في سياق هذا الفحص على إبراز ثلاثة عناصر: حيث خصصنا العنصر الأول لمناقشة المسوغات التي تمنح المشروعية لمقاربة علاقة الخطابة بالسياسية؛ من خلال تقديم مجموعة من الشواهد التاريخية والأمثلة الواقعية. بينما تمحور عملنا في العنصر الثاني حول مناقشة العلاقة بين القدرة على الإقناع والمواطنة في الفضاء العمومي استناداً إلى تصورات بعض الفلاسفة المعاصرين أمثال: فيليب بروتون ويورغن هابرماس. في حين تركز اهتمامنا في النقطة الثالثة على كشف العلاقة القائمة بين التربية على المواطنة وتعلم مهارات الإقناع، حيث أبرزنا أن قيمة الإنسان ومكانته الاجتماعية تُقاس بدرجة قدرته على إقناع الآخرين بمشروعية قراراته وصحة أراءه، وتوصل البحث إلى مجموعة من النتائج، تُجمع في مجملها على أن هناك رابطة وثيقة بين الحجاج والمواطنة، إذ لا تنفصل مكانة الفرد في المجتمع عن طبيعة الخطاب الذي ينتجه، لذلك ينبغي تنشئة الأفراد داخل الأسرة وفي المدرسة وفي غيرها من المؤسسات على تثمين الحجاج باعتباره مدخلاً أساسياً للظفر بحقوق المواطنة.
Apoyo social percibido y estrés académico en estudiantes universitarios
Authors: Rocha Toapanta Gladys Lisset , Gavilanes Manzano Fanny Rocio
Published: June 2024

El apoyo social percibido se trata de la percepción que tiene el sujeto sobre el apoyo que recibe de su red social, mientras que el estrés académico se conceptualiza como una serie de procesos de origen sistémico ya sean adaptativos y psicológicos. El objetivo de este estudio fue determinar la relación entre el apoyo social percibido y estrés académico en estudiantes universitarios. La muestra estuvo compuesta por 140 estudiantes con un rango de edad entre 18 a 32 años de la Facultad de Ingeniería en Sistemas, Electrónica e Industrial de una Universidad de Ambato. La investigación tuvo un enfoque cuantitativo, de diseño no experimental, con corte transversal y alcance descriptivo-correlacional. Para medir estas variables se empleó el cuestionario MOS de apoyo social desarrollada por Sherbourne y Stewart (1991) y el inventario SISCO del estrés académico SV-21 creado por Arturo Barraza en 2018. Los resultados mostraron que no existe correlación entre las dimensiones de apoyo social percibido y estrés académico, de igual manera no se halló diferencias significativas entre los niveles de estrés académico y el sexo. En conclusión, la falta de relación entre estas dos variables se puede deber a causas multifactoriales, por lo que el apoyo social percibido no realizó su función amortiguadora ante el estrés.
Outcomes of E-Commerce Adoption on Enhancing Small and Medium Enterprises Performance in Tanzania: A Case of Ilala Municipal Council
Authors: Kisanga Humphrey Elisonguo
Published: June 2024

The study was carriedout examine the outcomes of e-commerce adoption on enhancing small and medium enterprises performance in Tanzania, a case study of Ilala Municipal Council. We investigated SMEs owners and operaters using online surveys. It was guided by three independent variables, namely e-commerce information quality, system quality and service quality as independent variables while e-commerce use and user satisfaction were mediating variables. The study used cross-sectional survey research design, adopted a positivist philosophy, a deductive approach, a quantitative mono-method, and a survey strategy. On examining the influence of e-commerce information quality on enhancing SMEs performance, the study has found that there is insignificant direct influence of e-commerce information quality on e-commerce use. The study has found that e-commerce use has a positive significant influence on performance of SMEs. The study also has found that e-commerce information quality has a positive significant influence on e-commerce user satisfaction. Furthermore, the study has found e-commerce user satisfaction has a significant positive influence on SMEs’ performance. On examining the influence of e-commerce system quality on enhancing performance of SMEs, the study has found e-commerce system quality has a positive significant influence on e-commerce use. The study has found e-commerce use has a significant positive mediating influence on performance of SMEs. The study also found e-commerce system quality has a positive significant influence on e-commerce user satisfaction. Additionally, the study has found e-commerce user satisfaction has a positive significant influence on performance of SMEs On examine the influence of E-commerce service quality on enhancing SMEs performance, the study has found E-commerce service quality has a positive insignificant influence on E-commerce use. Additionally, the study has found e-commerce use has a positive significance influence on performance of SMEs. The study also found e-commerce service quality has a positive insignificant direct influence on e-commerce user satisfaction. On the other hand, the study has found that e-commerce user satisfaction has a positive significant influence on performance of SMEs. This is a comprehensive study conducted in Tanzania regarding the adoption of ecommerce, and factors influencing post-adoption of ecommerce improve SMEs performance.
Mechanical Properties of Concrete Manufactured Using Amorphous Silica and Waste Ceramics: An Experimental Investigation
Authors: Jha Abhay Kumar , Parihar R.S. , Sisodia Tarun Veer Singh , Misra Rajesh , Kumar Barun
Published: June 2024

Researchers are continuously studying the properties and functionality of cement and other aggregates, which are made from a combination of modern materials and different waste. In the current study, a series of experiments were conducted to compare the use of three different types of mixes. In the first mix, amorphous silica was used in place of cement; in the second, Waste Ceramics was used in place of sand; and in the third mix, both materials were combined to create concrete of M20 grade. These materials were used in place of cement and sand in varying amounts, such as 0%, 10%, 15%, 20% and 30%. The properties analyzed were workability by Slump cone and the compressive strengths after 3, 21, and 28 days. The main conclusions is the addition of amorphous silica affects consistency and setting time, as well as increasing compressive strength up to a certain limit. However, it has been observed that workability of concrete increases with the combined use of Amorphous Silica and Waste Ceramic Tiles. Compressive strength: It has been observed Maximum C3 compressive strength is found at 20% replacement of cement with Amorphous Silica after 3, 21 and 28 days of curing. Maximum compressive strength is found at 20% replacement of sand with Waste Ceramics after 3, 21 and 28 days of curing. Maximum XV compressive strength is found at 20% replacement of both cement and sand after 3, 21 and 28 days of curing. Compressive strength of concrete mix was increased slowly when both the chief ingredients were replaced by Amorphous Silica and Waste Ceramic Tiles. Split tensile strength at 3 days, 21 days and 28 days increased up to 20% and then decreases. Flexural strength at 3 days, 21 days and 28 days increased up to 20% and then decreases.
Políticas públicas para el desarrollo sostenible, una mirada desde la responsabilidad social y la Ética.
Authors: Méndez Méndez Alejandro
Published: June 2024

Abstract The present article analyzes the educational public policies, with an emphasis in the sustainable Alejandro Méndez Méndez Benemérita Universidad Autónoma de Puebla, México alejandro.mendezmendez.ic gde@viep.com.mx ORCID:0000-0002-0644- 3107 País: México, Ciudad: Puebla Sugerencia como citar: Méndez, A. (2024). Políticas públicas para el desarrollo sostenible, una mirada desde la responsabilidad social y la ética. Revista: Mundo Científico Internacional. Volumen 8. pág. 07-24 https://mucin.nelkuali.com/ Recibido: 11/02/2024 Aprobado: 12/03/2024 Publicado: 30/03/2024 Página 8 de 18 MUNDO CIENTÍFICO INTERNACIONAL (MUCIN) MUNDO CIENTÍFICO INTERNACIONAL (MUCIN) development, in order to formalize a conceptual-teorethical framework about its deployment in the Mexican Higher Education Institutions, from the perspective of the philosophical ethics as the basis of the professional ethics. The methodology used belongs to the qualitative research paradigm, with a scientific-interpretative approach. This paper is a cross-sectional research of hermeneutical analysis, which will pursue to prove the influence of public policies in the comprehensive development of the individuals formed in the Mexican Higher Education Institutions during the last five years, through a comparative case study, to finally cast findings in the major Social Science field. These projections will be used to formulate a number of based recommendations to the professional training, in the 2030 Agenda framework, and the compliance of the SDG 4 and SDG 5.
Relationship between HBV RNA level and pregnancy outcomes among hepatitis B carriers
Authors: Zhang Manman , Liao Xin , Wang Heng , Wu Huan , Zhang Baofang
Published: June 2024

Background: This study aims to investigate the relationship between hepatitis B virus (HBV) RNA level and pregnancy outcomes among hepatitis B carriers. Methods: This study collected pregnant women who attended the Affiliated Hospital of Guizhou Medical University (Guizhou, China) from June 2020 to June 2023. The levels of HBV DNA, HBV RNA, and HBeAg status in HBV carriers were detected. Pregnancy outcomes including intrahepatic cholestasis of pregnancy (ICP), gestational hypertension (GH), pre-eclampsia, gestational diabetes mellitus (GDM), preterm prelabour rupture of membranes (PPROM), mode of delivery, preterm birth, low birth weight (LBW) and macrosomia. Results: A total of 562 pregnant women were collected, 203 (36.12%) were infected with HBV. Compared with HBsAg negative, HBsAg positive pregnant women had a higher risk of ICP. There were no significant differences in the rates of GDM, GH, pre-eclampsia, PPROM, preterm birth, LBW, macrosomia, and mode of delivery among women in the two groups. Multivariate logistic regression analysis showed that maternal HBV RNA level (OR = 3.814, 95% CI: 2.036~7.142, P< 0.001) was an independent risk factor for ICP in HBsAg-positive pregnant women. The receiver operating characteristics (ROC) curve revealed that the areas under the curve of HBV RNA for prediction of ICP was 0.8652(95% confidence interval 0.7636-0.9669, P< 0.001). Conclusions: The HBV RNA level has a significant negative impact on pregnancy outcomes. It may serve as an indicator to guide the prevention of ICP and improve maternal health.
Saudi Arabia Regional Headquarters Program – Transfer Pricing Perspective
Authors: Dancau D.
Published: June 2024

In February 2021, the Government of the Kingdom of Saudi Arabia announced its plans to limit the awarding of contracts to foreign multinational enterprises that do not have a regional headquarters set-up in the country. In December 2023, the Saudi Arabia Ministry of Investment in coordination with Ministry of Finance and the tax authorities announced a 30-year incentive plan for Saudi Arabia Regional Headquarters, which includes inter alia 0% corporate income tax and withholding taxes for the entire period. In February 2024, the tax authorities provided more clarifications about the conditions to obtain the benefits of the new regime. These also include the need to comply with the arm’s length principle and transfer pricing rules, which raises interesting questions from a tax technical point of view considering the particularities of the Saudi Arabia Regional Headquarters regime.
Factors contributed to the microbiology of traditional fermented camel milk (Gariss) produced in Al-Koma locality, North Darfur State, Sudan
Authors: Osman Hafiz, I. I. , Zubeir Ibtisam, E. M. El
Published: June 2024

It is meant in the present study to isolate and identify the lactic acid bacteria (LAB) and other contaminants associated with Gariss; traditional fermented camel milk; that produced and consumed by camel herders in the nomadic production systems in North Darfur State, Sudan. About 118 samples were collected during February 2018 from 4 different areas located at Al-Koma Locality (Sari; 30 samples, Om-Hageleeg; 30 samples, Om-Alhussain; 30 samples and Al-Koma; 28 samples). Rod shaped bacteria showed the isolation of Lactobacillus (Lb,) spp. (78.5%), Bacillus spp. (13.3%), Propionibacterium spp. (6.2%), Bifidobacteria spp. (1%), Clostridium spp. (0.5%) and Bacteroides spp. (0.5%). The result also illustrated that the LAB isolates from the 118 samples were identified as Lactobacillus brevis (67.3%), Lb. acidophilus (11.5%), Lb. plantarum (7.9%), Lb. fermentum (4.8%), Lb. delbrueckii (3.6%), Lb. salivarius (1.8%), Lb. jensenii (1.2%), L. gasseri (1.2%) and Lb. casei (0.6%). The spheric bacteria isolated were Staphylococcus spp. (32.4%), Micrococcus spp. (31.2%), Streptococcus spp. (26.8%) and Enterococcus spp. (9.6%). Moreover, the yeast (39%), Gram-positive bacteria (30.8%), Gram-negative bacteria (15.7%) and Gram-positive bacteria mixed with yeast were isolated from 14.5% of Gariss samples. The result showed significant (P<0.01) differences for microbial groups associated with Gariss collected from Al-Koma Locality. Also, the comparison of the different containers used for preparation of Gariss revealed significant (P<0.01) variation for the occurrence of microbial groups. The study concluded that the traditional containers; Bokhsa and Siin; used for fermenting Gariss in the field conditions contain various types of microorganisms. Their full identification and characterization should be done because of the possibility of isolating some of beneficial bacteria that might be of significant in the near future. Also, collaborative effort is needed to reduce the contamination of the product.
Anatomic Review of Ten Important Canine Acupuncture Points Located on the Head: Part I
Authors: Littlefield Martha A.
Published: June 2024

This paper reviews five commonly used acupuncture points located in and around the head and the relative anatomy associated with these points. Common anatomical structures are demonstrated with their relationship to needle placement in dogs and cats.
Das Fenster in der römischen Architektur
Authors: Wagner Martin
Published: June 2024

Fenster sind multifunktionale Bauteile, die sich sowohl nach Innen als auch nach Außen richten. Sie geben uns durch ihre Zahl, Größe und Art ihrer Verschlüsse wichtige Hinweise auf die Benutzungsarten und -zeiten der jeweiligen Räume, in denen sie angebracht sind. Darüber hinaus sind sie in der Lage zusammen mit dem decor eines Raumes eine Atmosphäre zu schaffen, in manchen Fällen sogar eine von der realen Welt entkoppelte Heterotopie. Zwar waren die Häuser und Thermen der Römer schon lange Gegenstand archäologischer Untersuchungen, doch blieb eine grundlegende Beschäftigung mit ihren Fenstern bisher aus oder sie erfolgte nur in einzelnen Aufsätzen. Das vorliegende Buch bündelt das Desiderat der Forschung und schließt bestehende Forschungslücken in Bezug auf deren Konstruktionen, Verschlüsse und Ausstattungselemente. Es zeichnet die Entwicklungsgeschichte dieses Bauteils über mehr als 500 Jahre Architekturgeschichte nach und berücksichtigt dabei nicht nur dessen pragmatische Funktionen, sondern auch seine kognitiv-sensualistischen.
Sustentavelmente
Authors: Tureck Camila , Faveri Dinorá Baldo de , Caetano Diomar
Published: June 2024

A alimentação e desenvolvimento sustentável são temáticas que se vem se destacando na atualidade pois proporcionam uma concepção crítica dos indivíduos em relação ao meio em que vivem para que possam adquirir conhecimento de como utilizá-lo sem cercear totalmente os recursos e ao mesmo tempo alcançar seu desenvolvimento sustentável econômico. A forma como os indivíduos estão se alimentando tem mudado nos últimos anos, em que a produção artesanal de alimentos tem sido substituída por alimentos ultra processados com menor valor nutricional. De acordo com a Organização das Nações Unidas para a Alimentação e Agricultura – FAO (2015) uma dieta sustentável é aquela que contribui para a segurança alimentar e nutricional tanto no presente quanto no futuro, bem como aquela que possui baixo impacto, protege e respeita a biodiversidade e o ecossistema, é culturalmente aceita, nutricionalmente adequada, acessível pela população, segura e economicamente justa (APN, 2017). A proposta deste livro tem como objetivo apresentar possibilidades de aproveitamento máximo de todas as partes do alimento, o que pode incluir cascas, sementes, talos e folhas; recuperar práticas alimentares utilizadas no passado como a utilização de PANCs (Plantas Alimentícias Não Convencionais) na preparação de alimento.
¿Deben desaparecer las ciencias Biomédicas y de la Salud en la formación inicial de Educación Física en Chile?
Authors: Peña Baeza Alonso , Arroyo-Jofré Patricio
Published: June 2024

Based on what is declared in the Disciplinary Standards of Initial Physical Education Training, we ask ourselves: Should the Biomedical and Health sciences disappear in the initial training of Physical Education in Chile? From a qualitative hermeneutic-phenomenological approach with documentary analysis techniques, we reflect on the training needs and occupations of the profession, as well as the employability rates based on official ministerial figures. Based on the above, and in response to the question, it is argued that training in Biomedical and Health Sciences should be maintained, beyond the artificial territory established by current standards.
Nuevos horizontes en nuestra revista científica
Authors: Orellana Montini Javier
Published: June 2024

Estimados lectores y colaboradores:
Es con profundo agradecimiento que escribo esta editorial, marcando el cierre de mi período como director de la revista Archivos de la Sociedad Chilena de Medicina del Deporte.
En primer lugar, deseo expresar mi más sincero agradecimiento a todo nuestro equipo editorial. Su dedicación, responsabilidad y entrega han sido fundamentales para el crecimiento de nuestra revista. Destaco especialmente a un amigo y a la vez nuestro saliente editor en jefe de la revista, el Dr. Alexis Espinoza Salinas, a quien le deseo el mayor de los éxitos en sus futuros desafíos. También quisiera resaltar los esfuerzos realizados por el equipo para la incorporación del DOI a nuestras publicaciones y la digitalización del repositorio histórico, iniciativas que han fortalecido nuestra presencia y accesibilidad en el ámbito científico.
Además, extiendo nuestro agradecimiento a los investigadores nacionales e internacionales cuyo invaluable trabajo ha enriquecido nuestras páginas, contribuyendo significativamente a la divulgación científica en medicina del deporte y ciencias del ejercicio.
En segundo lugar, es importante destacar el proceso transparente y participativo de selección de nuestro nuevo director. A través de concurso público, con la activa participación del equipo editorial y del directorio de SOCHMEDEP, hemos seleccionado al Dr. Rodrigo Martínez Stenger como nuestro próximo director. Confiamos plenamente en su capacidad para enfrentar los desafíos futuros como son el aumentar la periodicidad de la revista, además de favorecer la internacionalización de la revista a través de su colaboración con la Asociación de Médicos Deportólogos de Argentina (AMDARG).
Finalmente, quiero invitar una vez más a todos nuestros socios a participar activamente de la revista, ya sea como revisores, editores o autores. Creemos firmemente que la participación activa de nuestra comunidad es crucial para seguir fortaleciendo Archivos y permitirle seguir creciendo, de forma de hacer valer su sitial como revista de medicina del deporte más antigua en Latinoamérica.
Gracias a todos por su continuo apoyo y compromiso con la divulgación científica.
Atentamente
Dr. Javier Orellana Montini
Director saliente, Archivos de la Sociedad Chilena de Medicina del Deporte.
The Myth of the Artist – from Birth to Collapse: Notes on the Lithuanian Present-Day Novel
Authors: Žmuida Eugenijus
Published: June 2024

The article based on the comparative principle seeks to introduce to a wide audience two novels by Lithuanian writers Kęstutis Navakas (Vyno kopija[“The Wine Copy”], 2016) and Marius Ivaškevičius (Tomas Mūras, 2022),whoseauthors wishto reflect on the status of the artist in the current era of excess and prosperity. The myth of the artist began taking shapein the 19th century and remained at its height throughout the 20th century,even though art itself underwentmany changes. Is theartist still the representative of the elite in society in a post-modern age, when the line between art and pop, between personality and promotional image is almost blurred? These are the questions the authors ask and try to answer, joininginevitably those European authors who placed the creative person at the centre of their fictional world over the last two centuries. Anyone who writes on this subject almost inevitably becomes an author of World literature,as we have understood it since Goethe. The study seeks to reveal the diversity of literary associations, sometimes unconsciously touched upon by the authors, and the tradition of the European novel in dealing with questions of art, man, and his meaning on Earth.
The Academic Reception of Emil Staiger's Concept in Bulgaria
Authors: Angelov Angel Valentinov
Published: June 2024

My goal is to present the reception of several writings by Emil Staiger in the Bulgarian academic environment. Also–to pose a more general question –do approaches to these writings imply credibility?The publications I discuss are by Rossitza Dimtshewa, Nikola Georgiew, Atanas Natew.
The Machine of Power:The Dystopian World in Death in the Shellby Agop Melkonyan and The Squares of the City by John Brunner
Authors: Mironova Marchela
Published: June 2024

The current text’s purpose is to compare the two novels mentioned in the article’s title, so it could examinesome differences and some similarities in creating a fictional world, while emphasizing on the political dimensions of a dystopian narrative. The machine of power is a metaphor used in both novels, whichare also comparable in their intention to show general mechanisms that take place within similar political regimes.
Relation between ABO and RhD and prevalence and severity of COVID-19 disease
Authors: Khalaf Ahmed M. , Elgendy Marwa O. , Fahmy Alzhraa M. , El Gendy Sara O. , El-Gendy Ahmed O. , Abdelrahman Mona A. , El-Bahrawy Ali H. , Elsisi Ahmed Mohammed M , Shafiq Shafiq Naguib
Published: June 2024

Backgrounds:
This study aims to determine the relation between ABO and RhD and the prevalence and severity of COVID-19 disease.
Methods:
Data of 495 SARS-CoV-2 infected patients admitted to hospitals were collected. The ABO and RhD were determined for each patient to detect any possible relation between the prevalence of SARS-CoV-2 infection and each blood group. The patients were followed up to determine oxygen saturation and surveillance outcome (died or improved) to detect any possible relation between the severity of COVID-19 disease and each blood group.
Results:
A+ blood group was found to have a percentage of 32.3%, O+ to have a percentage of 30.3%, B+ to have a percentage of 21.2%, and AB+ to have a percentage of 10.1%. 19% of all the patients died. 20% of the dead patients were with O+ blood group, 60.5% were with A+ blood group, 10% with B+ blood group and 5% were with O- blood group.
The mean ± SD oxygen saturation on hospital admission was 94.2 ± 6.2% for the patients with O+ blood group, 91.06 ± 7.5% for the patients with A+ blood group, 92.8 ± 6.9% for the patients with B+ blood group, 93.4 ± 3.5% for the patients with AB+ blood group, and 94.5 ± 5.9% for the patients with O- blood group.
Conclusion:
Blood group A+ was the most common in the COVID-19 patients followed by O+ then B+ then AB+. Patients with blood group A+ had the worst oxygen saturation at hospital admission and had a higher mortality rate.
ART EXPRESSÕES REFERENCIAIS EM TIRINHAS
Authors: Gonçalves Alves Thiago Henrique
Published: June 2024

O presente artigo tem como foco principal o estudo da linguística textual aplicado aohipergenero dos quadrinhos, em especial as tirinhas. O principal recorte é os estudos dasexpressões referenciais, principalmente quando aplicadas no ensino. A ênfase é nosestudos dêiticos. Como objeto de estudo, nós escolhemos as tirinhas da Laerte. Os textosteóricos advêm de duas fontes: as da linguística textual e dêixis com Cavalcante (2004) e(2015); e com o uso de quadrinhos na sala de aula com texto de Ramos (2022). Ao final,além da contribuição para as áreas de linguística e ensino, propomos uma atividadepedagógica para professores em formação, esta serve como um exemplo e não umcaminho único para o uso de quadrinhos para ensino das expressões referenciais emlíngua portuguesa.
ART SOCIEDADE RAWLSIANA E MINORIAS SOCIAIS
Authors: Alves dos Santos Catarina
Published: June 2024

Este artigo é fruto de uma reflexão sobre as demandas dos grupos minoritários a partir da perspectiva Rawlsiana. A questão colocada é a de saber como esta proposta poderiagarantir que as demandas reais das mulheres e da comunidade LGBTQIA+ sejam contempladas nas sociedades democráticas liberais, fundamentadas nos princípios da justiça equitativa. Pressuponho que a teoria de Rawls possa atender tais reivindicações. Embora a intensão do autor fosse a de traçar uma teoria ideal, para demonstrar minha hipótese abordarei os seguintes conceitos: justiça como equidade, pessoa, cidadão, véu da ignorância, consenso sobreposto, deliberação, liberdades fundamentais e bens básicos. Penso que este campo conceitual, quando considerado em níveis decisórios, onde o véu da ignorância não estiver presente, oferecerá as garantias necessárias para que os temas tratados nestas instâncias tenham uma resposta em consonância com a justiça equitativa.
ART A EXPROPRIAÇÃO DO SONO E DA DOR PELA SOCIEDADE DE DESEMPENHO
Authors: Bittencourt Renato Nunes
Published: June 2024

artigo aborda como a sociedade de desempenho naturaliza o modo de viver do indivíduoque, imerso na lógica autofágica do capitalismo neoliberal, trabalha até sua completaexaustão metabólica em nome de uma autoimposta rentabilidade profissional.
ART QUANDO A DESIGUALDADE RACIAL LEVA AO RACISMO INSTITUCIONAL: UMA INVESTIGAÇÃO NA REGIÃO METROPOLITANA DE SALVADOR
Authors: Silva André Luís Vitório da , Fadigas Sara Braga de Melo , Daltro Emmanuelle Fonseca Marinho de Anias
Published: June 2024

O mito da igualdade racial atribuiu cegueira a diversas análises qualitativas que buscaram compreender o papel da população negra na sociedade brasileira. Este trabalho tem por objetivo descrever a situação dos negros e negras no mercado de trabalho da Região Metropolitana de Salvador, por meio da identificação da situação de renda de negros e negras na RMS no ano de 2015 e da relação entre a dimensão raça e os índices de ocupação entre negros e não negros na RMS. Por meio de um estudo bibliográfico e documental de abordagem quantitativa, este estudo investigou as dimensões de gênero e raça na leitura racial para a compreensão dos fenômenos identificados na Pesquisa de Emprego e Desemprego na Região Metropolitana de Salvador. Concluiu-se que a estrutura racista da sociedade tem influências no mercado de trabalho, ao registrar os piores índices de renda e condição de atividades para homens negros e mulheres negras, o que se constitui como racismo institucional e sistêmico.
REPENSANDO A EDUCAÇÃO INTEGRAL SOB A ÓTICA FREIREANA: IMPLICAÇÕES DA LEI 14.640/2023 NO TRABALHO DE PROFESSORAS DA EDUCAÇÃO BÁSICA
Authors: Rodrigues Lucas Rocha de Brito , Gomides Paula Aparecida Diniz
Published: June 2024

A Educação Integral tem sido cada vez mais discutida no cenário social, sobretudo, em relação à ampliação das matrículas dos estudantes na modalidade em diferentes níveis de ensino. Seus principais objetivos versam sobre a diversificação formativa, trabalho com as competências socioemocionais e a asseguração de uma educação de qualidade para todos. O presente artigo estabelece uma reflexão sobre os discursos de docentes da Educação Básica acerca da Educação Integral. Analisamos a percepção de seis docentes, a partir dos discursos de seis interlocutoras, utilizando a noção de práxis de Paulo Freire (2016). Objetivamos compreender, à luz das mudanças recentes na legislação que trata da Educação integral, como docentes, discentes e instituições de ensino têm recebido as prerrogativas e se adequado às necessidades formativas dos diferentes perfis de estudantes. Realizamos uma pesquisa de natureza qualitativa, pautada em entrevistas semiestruturadas e analisadas de acordo com a Análise de Conteúdo de Bardin (2011). Nossos resultados apontam que não há um entendimento claro do propósito da Educação Integral para as professoras pesquisas. Cabe a adoção de uma formação para a práxis, instrumentalização das instituições de ensino, visando atender os estudantes em sua integralidade, desvencilhando-se do assistencialismo, comumente associado à Educação Integral.
स्वामी विवेकानंद का शिक्षा दर्शन
Authors: डॉ निशा द्विवेदी
Published: June 2024

स्वामी विवेकानंद जी इस युग के ऐसे सच्चे भारतीय एवं दार्शनिक है, जिन्होंने अपने विचारों से केवल भारतीयों को ही नहीं अपितु पूरे विश्व को प्रभावित किया है। विवेकानन्द जी ने हमारे देश की आध्यात्मिक श्रेष्ठता और पाश्चात्य देशों की  भौतिक श्रेष्ठता से परिचित कराया। उन्होंने  मानव जीवन की विभिन्न समस्याओं पर गहन चिंतन किया। उनके  चिंतन का  क्षेत्र धर्म, दर्शन, सामाणिक और राजनीतिक व्यवस्था,  शिक्षा प्रणाली राष्ट्र का सम्मान और कई अन्य क्षेत्र थे। विभिन्न समस्याओं पर उनके विचारों ने राष्ट्र को एक कई दिशा दी । स्वामी जी  का मानना था कि “ शिक्षा मनुष्य की अन्तर्निहित पूर्णता की अभिव्यक्ति है।“ वह शिक्षा के माध्यम से व्यक्तित्व के सर्वांगीण विकास में विश्वास रखते थे। इन्होंने उद्घोष किया कि प्रत्येक व्यक्ति को शिक्षित करो और शिक्षा के द्वारा मानव में  ज्ञान और कुशलता को  विकसित करो, जिससे वे अपने जीवन के  प्रत्येक क्षेत्र में कुशलतापूर्वक कार्य कार्य करने में सक्षम है। स्वामी विवेकानन्द जी ने जनसेवा एवं जन शिक्षा की व्यवस्था की, समाज  से वर्गभेद, विशेषाधिकार,  अंधविश्वास को मिटाने में पूर्ण योगदान दिया  कुल मिलाकर स्वामी जी के शैक्षिक विचार भारतीय धर्म एवं दर्शन पर आधारित है और भारतीय दर्शन आयुर्वेदिक के बारे में के अनुकूल है। स्वामी विवेकानन्द जी के बारे में पं. जवाहर लाल नेहरू के विचार “ भारत के अतीत में सरल आस्था रखते हुए और भारत की विरासत पर गर्व करते हुए श्री स्वामी जी का जीवन की समस्यायों के प्रति दृष्टिकोण आधुनिक था भीर में भारत के अतीत तथा वर्तमान के बीच एक  बड़े संयोजक थे।“
Public Signs and Barriers. The Citizen Participation Side of Social Media and the Demand for Digital Objectivism
Authors: Iványi Márton Pál
Published: June 2024

Online movements based on local, regional or ethnic identities and their positive effects, which support civic participation and express community solidarity, are of particular importance in evaluating digital media. To better understand the social impact of digital media, three case studies are presented. Two independent case studies – one on language use in southern Slovakia and the other on online organisations in Szeklerland – will be analysed to understand the context of online social mobilisation. Thirdly, a further case study is used to investigate the extent to which certain ideas related to competitiveness, meritocracy and consumption prevail among the domestic population, with a particular focus on university networks. Finally, it is concluded that it is important to take into account the complexity of the impact of digital media in the evaluation and not to stick to optimistic or pessimistic extremes.
trabalhador da Uber e a incorporação da autogestão neoliberal: autonomia ou indignidade?
Authors: Barreto Sarlo Thalita , Maciel Fabrício
Published: June 2024

O presente artigo busca analisar o fenômeno da uberização do trabalho no contexto do capitalismo contemporâneo global, marcado profundamente pelo neoliberalismo, que compreendemos aqui como um “novo capitalismo”. Busca ainda entender como a uberização se apresenta no contexto brasileiro e reflete sobre a dimensão do “trabalho digno”. Para isso, apresenta-se cinco histórias de vida de motoristas de aplicativo, realizadas através de entrevistas semiestruturadas, a fim de mostrar a experiência cotidiana e a trajetória de vida, aspectos sociologicamente relevantes para compreender o trabalho uberizado no Brasil. A partir disso, destacam-se recorrências e práticas nos discursos dos entrevistados, nas quais fica clara a ambiguidade da flexibilidade desse tipo trabalho, bem como a sua subjetivação neoliberal. A discussão dos resultados é guiada, especialmente, pelas perspectivas teóricas de Dardot e Laval (2016) e de Richard Sennett (2006, 2015) e trazida para o cenário de classe brasileiro a partir dos estudos de Jessé Souza (2012).
Echinacea purpurea: An overview of mechanism, efficacy, and safety in pediatric upper respiratory infections and otitis media
Authors: Vu Thi-Mai-Hoa , Hoang Thi-Van , Nguyen Thi-Quynh-Huong , Doan Pham-Minh-Khue , Nguyen Thi-Thuy-Duong , Bui Thi-Thu-Thuy , Nguyen Chi-Cong , Tran Hong-Duyen , Pham Thi-Phuong-Thao , Ha Hai-Anh
Published: June 2024

Pediatric upper respiratory infections (URIs) and otitis media (OM) significantly impact the health of children globally. Echinacea purpurea, known for its immunomodulatory, anti-inflammatory, and antimicrobial properties, has been historically used to treat various ailments, suggesting its potential as an adjunctive treatment in pediatric respiratory conditions. This narrative review synthesizes literature from January 2000 to December 2023 on the efficacy and safety of E. purpurea in treating pediatric URIs, including OM. It focuses on clinical trials and empirical studies that explore the mechanisms of action, such as the modulation of cytokine production, inhibition of NF-κB signaling, and antimicrobial effects. The analysis reveals mixed outcomes regarding the efficacy of E. purpurea in pediatric populations, attributed partly to variability in study designs and lack of standardized treatment protocols. While some studies report reduced severity and duration of respiratory symptoms, others indicate minimal or no significant difference compared to placebo. The review also highlights the need for specifically designed products that cater to the unique physiological and metabolic needs of children. Rigorous, well-designed clinical trials are crucial for establishing clear guidelines on the use of E. purpurea in pediatric respiratory care, ensuring its safe and effective application in improving health outcomes for children.
Impacto de los incentivos fiscales en el desarrollo de la industria florícola
Authors: Mafla-Robalino Margeory Elizabeth , Zapata-Sánchez Pedro Enrique
Published: June 2024

Tax incentives are government policies that take the form of exclusions, credits, preferential rates and tax deferrals, manifested through measures such as temporary tax exemptions, specific deductions and tariff reductions, its purpose is to promote activities that the government considers beneficial for economic development, technological innovation, job creation or improvement of the business environment. In this sense, the present study seeks to answer the following question: how do tax incentives affect the Latin American floriculture industry, with the objective of analyzing the impact of tax incentives on the development of the floriculture industry in Latin America Spain and Kenya, exploring the different perspectives and effects on economic growth. After an exhaustive analysis, it is concluded that tax incentives in the Latin American floriculture industry have had a positive impact by stimulating investment, fostering economic growth, generating employment and consolidating the position of the countries in the global market for floricultural products.
Auditoría de cumplimiento: tendencias y mejores prácticas contables
Authors: Albuja-Ruiz Fanny Claudina , Ordóñez-Parra Yanice Licenia
Published: June 2024

Compliance auditing is essential to ensure that security companies comply with standards and regulations in a context of globalization and technological advances. The objective of the article was to examine methods and procedures used in compliance auditing, evaluating their effectiveness in ensuring regulatory compliance. Content analysis and inductive methods were used to collect and analyze the information. The results highlight limitations in the internal control systems of most companies and emphasize the importance of audits to detect weaknesses. It is concluded that globalization and digitalization demand a dynamic approach, where the incorporation of emerging technologies into compliance audit processes becomes essential to address the complexity of data in the current environment.
Analítica del aprendizaje utilizando la herramienta digital Canva en la asignatura de Estudios Sociales
Authors: Borja-Antrituña Gladys Marlith , Chiguano-Noboa Milton David , López-Fernández Raúl , Alzate-Peralta Luis Alberto
Published: June 2024

Digital teaching resources are facilitators of the teaching-learning process, to which a learning analytics is applied to corroborate their growth assessments in students. The research objective is to apply learning analytics using the digital teaching resource, Canva, for the transformation of academic quality in the subject of Social Studies. A quantitative methodology was used due to the research's purpose, which demonstrates that digital teaching resources improve teaching quality. The theoretical methods employed were the synthetic analytical and the inductive-deductive, while the empirical aspect involved mathematical statistical methods. The key results indicate that activities utilizing Canva as a digital teaching resource led to superior evaluation quality compared to traditional methodology. This improvement is attributed to motivation and the active teaching methods employed with the teaching medium.
La contabilidad gubernamental y su influencia en la toma de decisiones en gobiernos locales
Authors: Bustamante-Narváez María Nathaly , Jaramillo-Calle Carmen Yolanda
Published: June 2024

Government accounting contributes to public administration by enabling the supervision of finances, informed decision-making and efficient management of public resources. In this context, this study focuses on analyzing how the quality and availability of accounting information affects the strategic and operational decisions of local governments. To carry out this research, a descriptive analysis approach was used, reviewing a total of 41 relevant articles on the subject. The results obtained reveal a direct connection between the quality of accounting information and strategic and operational decisions, especially at key moments such as the implementation of the Financial Management System (SIAF) and the adoption of the International Public Sector Accounting Standards (IPSAS) in Ecuador. The findings of the study indicate that overcoming the challenges associated with the quality and availability of accounting information are necessary, and that to achieve this requires the implementation of continuous training programs and the adoption of modern technologies in government accounting.
Influencia de la auditoría de gestión en la toma de decisiones estratégicas de las organizaciones
Authors: Vivar-Astudillov Ariana Yamara , Torres-Palacios Mireya Magdalena
Published: June 2024

Management auditing is a comprehensive process aimed at evaluating and improving the effectiveness, efficiency and sustainability of an organization. For this purpose, various methodologies are used, such as COSO II, Balanced Scorecard, ISO 9001 Standard, Systems Approach Model and FODA Analysis. These tools have proven to be effective in revealing deficiencies in key areas and proposing concrete corrective measures. The present study focuses on answering the question of how to improve strategic decision making in organizations. To this end, the influence of management auditing is analyzed and improvements are proposed to optimize it. The research is conducted through a qualitative approach, using the inductive method and documentary analysis. The results of the research conclude that the influence of management auditing on strategic decision making is fundamental. This is due to the fact that this audit allows optimizing the internal processes of the organization, thus contributing to its sustainable development and growth.