bluuebunny/crossref_metadata_2025_split huggingface dataset:
A IMAGEM DO AUDITOR CONTÁBIL: ANÁLISE EMPÍRICA DA PERCEPÇÃO DOS ESTUDANTES EM CIÊNCIAS CONTÁBEIS
Authors: Camelo Augusto Cesar Oliveira 
Published: July 2020

A auditoria contábil compreende o exame de documentos, livros e registros contábeis de uma entidade. Na qualidade de protagonista dessa área, emerge o auditor como responsável por avaliar as demonstrações
contábeis ou os controles internos de uma organização a fim de ajuizar uma opinião e compartilhá-la com
os stakeholders do negócio. Diante dos vários fatores que envolvem a atuação desse profissional - como a
confiança depositada pela sociedade no seu trabalho, a evolução normativa da área e, ainda, o possível interesse dos graduandos atuarem nesse campo de especialização - o presente estudo, caracterizado como qualitativo e quantitativo, teve como objetivo analisar empiricamente a percepção de 142 acadêmicos em Ciências Contábeis sobre a imagem construída do auditor contábil. Utilizando o survey como ferramenta de coleta de dados, a escala likert para mapear os itens de concordância ou discordância, combinado com o software BioEstat para analisar as diferenças estatísticas e o Discurso do Sujeito Coletivo (DSC) como técnica de tabulação e organização dos dados qualitativos, identificou-se que não houve diferença estatisticamente significativa da percepção entre os estudantes; e que a imagem revelada sobre o auditor foi considerada otimista, especialmente no fotoquestionário, onde os resultados apresentaram-se harmoniosos em todos os itens investigados, acreditando, assim, na contribuição metodológica, experimental e dialética proporcionada pelo estudo.
A sustentabilidade na cadeia produtiva de óleo de palma no Brasil: o caso da Agropalma (Paper 464)
Authors: C. G. Ferreira Susane , Azevedo-Ramos Claudia 
Published: July 2020

A tendência global de buscar produções mais sustentáveis chegou à cadeia de palma de óleo (ou dendê), apontada como um dos motores de desmatamento nos trópicos. A “Round Table on Sustainable Palm Oil” - RSPO tem proposto padrões de sustentabilidade, seguindo uma tendência de mercado. Outros selos de qualidade também emprestam credibilidade às empresas. O grupo Agropalma é um relevante player do óleo de palma no Brasil e, portanto, de grande visibilidade. O presente estudo revisou os compromissos de sustentabilidade declarados pela Agropalma, sua inserção no sistema de certificações e como estudos recentes avaliam sua performance socioambiental. A Agropalma tem demostrado interesse na melhoria de sua performance comprovado pela conquista de 12 selos de qualidade e certificação de acordo com os padrões RSPO. No entanto, a sustentabilidade socioambiental de sua atividade produtiva tem sido criticada por diversos estudos, em especial quanto a sua relação com pequenos agricultores (e.g., assimetria nos contratos, concentração de terras e endividamento do agricultor). A sustentabilidade da cadeia do dendê interessa a diferentes stakeholders. Dessa forma, a melhoria dos padrões de sustentabilidade na produção do dendê dependerá de críticas construtivas por parte dos pesquisadores, ações efetivas por parte da empresa e um aperfeiçoamento dos processos de monitoramento pelos órgãos certificadores para que haja um fortalecimento dos processos de certificação da cadeia da palma.Palavras-chave: Agropalma. Certificação. Palma. Sustentabilidade
AVALIAÇÃO FUNCIONAL DESCRITIVA DE COMPORTAMENTOS ESTEREOTIPADOS EM INDIVÍDUOS COM DEFICIÊNCIA VISUAL
Authors: Baston Camila Paris , Ferrari Isadora Peresi , Elias Nassim Chamel 
Published: July 2020

O objetivo desse estudo foi conduzir uma avaliação funcional descritiva, em ambiente natural, para verificar que variáveis ambientais antecedentes e consequentes mantêm comportamentos estereotipados em crianças e adolescentes com baixa visão ou cegueira. Foram registrados os comportamentos de estereotipia de seis participantes com idades de quatro a 17 anos, com baixa visão ou cegueira. Para cada comportamento alvo, observados em atendimento profissional em um Centro de Reabilitação e em uma instituição especial para pessoas com deficiência visual, foram registrados os eventos antecedentes e as consequências. Os resultados indicaram que as estereotipias tinham, em sua maioria, função de obtenção de atenção ou retirada de demanda. Discute-se, principalmente, se a análise funcional descritiva é suficiente para a identificação dessas funções e compara-se os resultados encontrados com dados da literatura da área de deficiência visual, que sugerem que esses comportamentos têm função exclusiva de autoestimulação. Palavras-chave: Análise do Comportamento, Análise Funcional Descritiva, Estereotipias, Deficiência Visual.
Application of Humanism in the Construction of Personnel Management Team in Higher Vocational Colleges
Authors: Li Li 
Published: July 2020

<p>With the implementation of the new curriculum reform, great changes have taken place in educational concepts and teaching methods. The construction of personnel management team in higher vocational colleges is also facing a huge test. In order to strengthen the construction of personnel management teams in higher vocational colleges, the administrators of higher vocational colleges need to apply the "people-oriented" idea to the construction of personnel management teams in higher vocational colleges. Through humanized management concepts, more attention is paid to teachers' personal rights and interests in higher vocational colleges to improve the level of personnel management team. This article first analyzes the meaning and connotation of "people-oriented" thoughts, and then explores the significance of "people-oriented" thoughts in the construction of personnel management teams in higher vocational colleges, and finally a specific application aimed at the construction of personnel management teams in higher vocational colleges is analyzed for reference.</p>
Research on Deepening Transformation of Personnel Management in Higher Vocational Colleges from the Perspective of Development
Authors: Xu Zhe 
Published: July 2020

<p>Personnel management exists not only in enterprises, but also in higher vocational colleges. Under the development concept, the personnel management in higher vocational colleges takes teaching staff as the main management object, constantly breaking through traditional management models and concepts, and actively improving the management level. The personnel management of higher vocational colleges is of great significance for improving the comprehensive strength and internal management efficiency of higher vocational colleges. With the advance of the scientific outlook on development, all sectors of society have begun to adopt efficient management methods based on the actual condition of the country's comprehensive economic development, including China's higher vocational colleges who have actively implemented deepening transformation of personnel management based on the concept of development.</p>
GETTING INEBRIATED IN THE TAVERN: REMINISCENCES OF POE IN ÁLVARES DE AZEVEDO
Authors: Silva Lucélia Magda Oliveira da , Sales Araújo Naiara 
Published: July 2020

Romanticism, initiated in eighteenth-century Europe, had, among other characteristics, the overestimation of emotions and the elaboration of a social critique based on pre-defined customs and values. In America, Romanticism established itself, primarily, in the United States, where Edgar Allan Poe was one of its main figures, whose pessimist and macabre works were translated by Baudelaire; and, afterwards, in Brazil, the need to build a literature that had its own nationality, even if still under the influence of the French molds. Therefore, the translations of Poe’s tales made by Baudelaire came to Brazil and served as inspiration for many established authors. By observing concomitant aspects in the prose of both Poe and Álvares de Azevedo, whose work Noite na Taverna (1997) is regarded as one of the first pieces of fantastic literature in Brazil, our article aims to verify the possible influence of the American author on the work of Azevedo, using the studies held by Alfredo Bosi, Antônio Candido, Todorov and Roas, as well as consolidated literary reviews on Edgar A. Poe. Keywords: Edgar Allan Poe. Álvares de Azevedo. Romanticism. Noite na Taverna.
O PROGRESSO TECNOCIENTÍFICO E O DESAFIO DE CONSTRUIR UMA EDUCAÇÃO PARA O FUTURO:
Authors: Forte Rauli Patricia Maria , Pessini Leocir 
Published: July 2020

Vivemos em tempos difíceis, complexos e críticos. Mais do que uma época de mudanças profundas estamos presenciando uma mudança de época, em que os valores culturais, sociais, políticos, religiosos e técnicos trazidos pela tradição parecem se liquidificar. Tal constatação desafia-nos à construção de um novo mundo, uma sociedade mais justa e solidaria, educando hoje as nossas gerações futuras. Partindo destas considerações, o presente artigo, de cunho teórico e bibliográfico, consiste num exercício de aproximação e diálogo entre as obras de três pensadores que reivindicam, a partir de diferentes referências conceituais, um compromisso ético para a ciência e a educação, a partir de valores que respeitam o ser humano em sua dignidade, os seres vivos no seu habitat e a terra na sua beleza. O texto inicia com uma introdução ao pensamento de Teilhard de Chardin e a chamada “revolução da consciência”. A seguir consideramos V.R.Potter e a sua bioética como “ponte para o futuro” e a perspectiva da “bioética global” e avançamos com Edgar Morin, com o seu “pensamento complexo” e a busca de uma “ciência com consciência”. Finalizamos apresentando suas contribuições para a educação do futuro, numa perspectiva esperançosa que busca reconciliar ciência, ética e vida.
Palavras-chave: Educação Superior. Bioética. Consciência. Pensamento Complexo. Educação do Futuro.
The United States’ Zero Tolerance Immigration Policy: An Analysis of Structural Violence
Authors: Dewi Karina Utami , Cahyani Desti Putri 
Published: July 2020

Kebijakan imigrasi Zero Tolerance merupakan salah satu bentuk kebijakan yang diformulasikan oleh pemerintahan Donald Trump dengan tujuan untuk mengurangi jumlah imigran tanpa dokumen yang memasuki wilayah Amerika Serikat. Kebijakan imigrasi ini menjadi isu yang mendapat sorotan dari dunia internasional karena sarat dengan pelanggaran hak-hak asasi manusia, dan memosisikan imigran tanpa dokumen serta anak-anak dalam keadaan yang rentan. Tulisan ini mengelaborasi bahwa kebijakan ini mengindikasikan kekerasan struktural pada penerapannya, dengan menggunakan konsep Kekerasan Struktural yang ditulis oleh Johan Galtung, dan mencoba membuktikan terjadinya kekerasan struktural serta alasan mengapa kebijakan ini dilakukan oleh Amerika Serikat. Terdapat tiga argumen utama pada tulisan ini; pertama, kekerasan struktural terbukti telah dilakukan oleh Amerika Serikat dapat dilihat melalui subjek, objek, serta tindakan dalam konsep Kekerasan Struktural. Kedua, terdapat faktor pendorong yang sifatnya sengaja dan tidak sengaja dalam melakukan kebijakan yang mengakibatkan kekerasan struktural. Yang ketiga, Amerika Serikat menjalankan kebijakan ini dengan menggunakan pendekatan yang menekankan pada reward dan punishment. Kata-kata kunci: imigrasi, kekerasan struktural, Amerika Serikat Zero Tolerance Immigration Policy is one form of policy formulated by the Donald Trump administration to reduce undocumented immigrants entering the United States. This immigration policy has become an issue of international attention because it is full of human rights violations, and places the undocumented immigrants and children in an unsafe condition. This paper describes that the policy mentioned above indicates structural violence in its implementation, employs the concept of Structural Violence written by Johan Galtung, and tries to prove the occurrence of structural violence and the reasons why this policy was carried out by the United States. There are three main arguments in this paper; first, there is indeed structural violence that has been committed by the United States as observed in the object, subject, and actions in the concept of Structural Violence. Second, there are intended and unintended motivations in implementing this policy, which encouraged structural violence. Third, The United States carries out this policy by using an approach that emphasizes reward and punishment. Keywords: immigration, structural violence, United States
The Increasing Of Vietnam Military Capability In The South China Sea Dispute: Arms Race Or Status Quo?
Authors: Hiswi Putti Ananda 
Published: July 2020

This paper analyzes Vietnam's decision to increase its military strength in facing China in the South China Sea. Most of the existing works on the topic studied emphasized the interest of both states and their intention to enhance military power to secure their claimed territory. However, the previous studies have not explained that the selection of Vietnam's policies to strengthen its military capabilities would impact the occurrence of arms races in the region or only a form of balancing of the opposing military forces. This research is applying qualitative research methods with data sourced from primary and secondary data from official documents, books, journals, online news. This article shows that Vietnam's policy to increasing military capability could perceive as a form of an arms race or a way of maintaining its military status quo with opponents.Keywords: Vietnam; the South China Sea, military capabilities, arms races, arms dynamics ABSTRAK Tulisan ini menganalisis keputusan Vietnam untuk meningkatkan kekuatan militernya dalam menghadapi Tiongkok di Laut Cina Selatan. Penelitian terdahulu umumnya menunjukan kepentingan kedua negara dan niat mereka dalam meningkatkan kekuatan militer sebagai upaya mengamankan wilayah yang mereka klaim sebagai bagian dari teritori mereka. Namun, studi sebelumnya belum menjelaskan mengenai pemilihan kebijakan Vietnam untuk meningkatkan kemampuan militernya dapat menyebabkan dua kemungkinan yaitu terjadinya perlombaan senjata di wilayah tersebut atau hanya sebagai bentuk penyeimbangan kekuatan militer lawan. Penelitian ini menerapkan metode penelitian kualitatif dengan data yang bersumber dari data primer dan sekunder dari dokumen resmi, buku, jurnal, berita online. Tulisan ini menunjukkan bahwa kebijakan Vietnam untuk meningkatkan kemampuan militer dapat dianggap sebagai bentuk perlombaan senjata atau bentuk mempertahankan status quo militernya dengan lawan.Kata – kata kunci: Vietnam; Laut Cina Selatan, kemampuan militer, perlombaan senjata, dinamika senjata
WORKS BY F. NIETZSCHE IN THE LIBRARIES OF SIBERIA DURING THE PRE-REVOLUTIONARY PERIOD
Authors: Timofeeva Yu. V. 
Published: July 2020

Reading range modernization entails changes in social, political, economic and moral views of the society, and therefore studying this problem is an actual direction of modern research. In the pre-revolutionary period the predominating role of religion and church, characteristic for the traditional society in the whole, clearly revealed itself in the range of reading, which basic segment was religious and spiritual moral literature. Emergence of philosophic works, including those by F. Nietzsche with his critical attitude towards religion and church in the whole and Christianity in particular, should be stated as one of indications of the Siberians’ range of reading modernization in the period under study. It has become the basic argument for to choose studying namely his works presence in Siberian libraries as the most obvious case of remote provinces inhabitants’ reading modernization at that time. The aim of the article is to identify modernization processes in the Siberians’ reading on the example of works by F. Nietzsche presence in it. Information from 26 catalogues of Siberian pre-revolutionary libraries is given. They reflect collections of 19 libraries, located in provincial, regional and county centers. City public libraries as well as local commercial and community assembly ones, chosen because of their most openness to users, predominate. The results of the study show that during the period under review many Siberian libraries had works by F. Nietzsche. Their presence in the libraries of Siberia can be considered the evidence of reading and the whole book culture modernization in the region. The identified data allow to clarify and supplement the regional picture of library collections and the potential repertoire of the Siberians’ reading, as well as to add to the argument in favor of modernization processes presence in their reading in the late 19th – early 20th century.
DEVELOPMENT OF LIBRARY EDUCATION IN THE REPUBLIC OF UZBEKISTAN
Authors: Tsai I. K. 
Published: July 2020

Library as an ancient institution of written language, enlightenment, culture and education ever took a significant part in social life hence the library profession and training highly skilled specialists for the library sphere deserve special attention. Training of librarians in the constantly changing information society demands specialized government policy. The Republic of Uzbekistan government, in every possible way, favors the modernization of higher education in general and library education in particular, thus the formation of the young generation of specialists with high professional culture is one of the most important tasks for the republican government. The development of all social spheres, active implementation of up-to-date information technologies and intensively developing industry call for the creation of a flexible and coordinated system of training of well-qualified specialists. The necessity of elaboration and realization of a new model in library and information education in the Republic of Uzbekistan, which could meet the modern society needs and effectively respond to their changes, promoting the national library education accession to the world scientific and informative space is a long-term pressing question. Nowadays, higher library education in the Republic of Uzbekistan still experiences many difficulties and has many urgent problems to solve, e.g.: – to implement step training of specialists, – to organize the system of personnel retraining, – to improve the selection of entering educational institutions, – to widen the sphere of making use of graduates, etc. The article presents the experience of reforming library and information education in the Republic of Uzbekistan in different periods (since1970s – up to the present time). It has revealed both positive and negative sides of library education reformation in the Republic of Uzbekistan.
THE POTENTIAL OF INTERDICIPLINARY RESEARCHES: RUSSIAN BIOMEDICAL PUBLICATIONS IN COLLABORATION WITH LIBRARY SPECIALISTS
Authors: Bagirova A. V. , Sadovskaya L. L. , Chesnyalis P. A. 
Published: July 2020

The article reviews interdisciplinary problems as a versatile phenomenon. Interdisciplinary is more often understood as interaction between different scientific disciplines, which can range from simple exchange of ideas to organization of joint research activities. Taking into account this understanding of the interdisciplinary phenomenon, the prerequisites for joint scientific activity between library specialists and the medical (biologists) community are considered. An attempt is made to analyze the possibilities of the library scientific community to participate in such studies. In the practical part, the Russian biomedical publications with the library employees’ participation, presented on the e Library platform, are analyzed: an array of interdisciplinary articles on this subject is revealed, the analysis of the sample by year, participation of authors, libraries, disciplines, scientometric indicators is carried out. The results made it possible to understand the features of the tasks and the specifics of research strategies. Suggestions on possible trends of interdisciplinary researches development in the libraries of Russia are formulated. Conditions, contributing to increasing the chances of library specialists to be included in interdisciplinary researches are stated based on the Reference and Bibliographic Department of SB RAS experience. Foreign interdisciplinary publications are considered by referring to reviews on this issue. The studied articles from authoritative journals on informatics and librarianship testifies to the number growth publications in biomedical disciplines prepared with participation of library specialists. A review publication in the Journal of the Medical Library Association covering interdisciplinary publications with participation of library professionals for 2008 – 2017 served as a model for the analysis. The authors concluded that the main topics of cooperation between librarians and tutors were related to the assessment of medical and social aspects of patients’ health, the search for medical information and clinical decisionmaking.
STRATEGI PEMANFAATAN PROGRAM BRIGADE ALAT DAN MESIN PERTANIAN (BAST)
Authors: Riska Nila , Rukmana Didi , Rukka Rusli M. 
Published: July 2020

The tool and agricultural machinery brigade (BAST), a movement formed between elements of the government, regional government, the ranks of the TNI, farmer institutions and the driving force of agricultural modernization is expected to optimize Alsintan's distribution to farmers. The agricultural machinery and machinery brigade (BAST) program provides another alternative to the lack of use of tools available at the farmer. This research was conducted in Mukti Sari Village, North Luwu Regency. All data and information obtained using the APPAS method (Development Planning Analysis). The results of this analysis indicate that the main problem is that the needs of Alsintan users have not been fulfilled. The main problem is due to a short loan period, there has been no effort in the approach to BAST, and the tool operator is out of focus. This main problem causes the investment of Gapoktan in procuring its own equipment to be low. To solve this problem, we need to fulfill the main objectives, namely the needs of Alsintan users by farmers. This main objective is achieved if the loan lending period increases, there are efforts in the approach to BAST, and the workforce of the operator focuses on work. The main target is to raise Gapoktan investment in the procurement of its own high equipment. The actions needed to achieve the main goal, namely to submit an application for the addition of a loan period, appoint workforce to coordinate with BAST and supervise operator performance. Keywords: Planning, Development, Case.The tool and agricultural machinery brigade (BAST), a movement formed between elements of the government, regional government, the ranks of the TNI, farmer institutions and the driving force of agricultural modernization is expected to optimize Alsintan's distribution to farmers. The agricultural machinery and machinery brigade (BAST) program provides another alternative to the lack of use of tools available at the farmer. This research was conducted in Mukti Sari Village, North Luwu Regency. All data and information obtained using the APPAS method (Development Planning Analysis). The results of this analysis indicate that the main problem is that the needs of Alsintan users have not been fulfilled. The main problem is due to a short loan period, there has been no effort in the approach to BAST, and the tool operator is out of focus.