bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evidenciação contábil das entidades sem fins lucrativos de assistência social em Feira de Santana (BA): abordagem à luz das normas brasileiras de contabilidade
Authors: Santana Acmar Feliz dos Santos de , Azevedo Tânia Cristina 
Published: January 2020

Objetivo: O trabalho teve como objetivo analisar a conformidade da evidenciação contábil das Organizações sem Finalidade de Lucros (OSFL), portadoras de Certificado de Entidade Beneficente de Assistência Social (CEBAS) em Feira de Santana (BA), à luz das Normas Brasileiras de Contabilidade, mediante adoção da Interpretação Técnica Geral - ITG 2002 (R1).
Metodologia: Trata-se de um estudo qualitativo quanto à sua abordagem, realizado por meio de pesquisa bibliográfica e documental. A etapa empírica da pesquisa foi realizada mediante um levantamento dos dados das Entidades de Assistência Social disponibilizadas no website do Ministério do Desenvolvimento Social (MDS), em seguida coletaram-se as informações contábeis divulgadas, utilizando-se a estatística descritiva para tratamento de dados.
Resultados: A pesquisa demonstrou que o nível de atendimento à ITG 2002 (R1), pode ser considerado razoável, entretanto os achados da investigação revelam que às áreas de gestão administrativo-financeira das Entidades Beneficente de Assistência Social (EBAS) não priorizam elaborar e divulgar as informações contábeis para uso ou para prestar contas aos diversos usuários.
Contribuições do Estudo: A presente pesquisa proporciona contribuições devido a sua fonte de investigação ter sido inspirada nas práticas contábeis previstas na ITG 2002 (R1) adotadas pelas EBAS, podendo o estudo avançar para futuras investigações em entidades que atuam em outros setores.
Level of adherence of the brazilian listed companies of the telecommunications sector to the accounting pronouncement CPC 47
Authors: Rafael Xavier de Oliveira  , Thais Mota Crabbi  , Jomar Miranda Rodrigues  
Published: January 2020

Purpose: The present work sought to analyze the level of compliance of the Brazilian companies in the telecommunications sector listed in B3 to accounting pronouncement CPC 47.
Methodology: A checklist was elaborated containing 8 (eight) criteria in which companies should disclose in order to obtain a high level of compliance with CPC 47. It’s characterized as a documentary research with analysis of content over the consolidated financial statements (balance sheet and income statement), explanatory notes and management reports published by the companies in the years 2017 and 2018.
Results: The results show that no company presented adherence to the new standard. The company Telefonica Vivo Brazil was the one with the highest level, 56.25%, while Telebras presented the lowest, 29.16%. In addition, it was checked whether the companies already disclosed their information in accordance with the standard before it became mandatory, as a voluntary disclosure. The companies OI S.A., Telebras and Algar Telecom did not mention CPC 47 in the first three quarters of 2017. On the other hand, Telefonica Vivo Brazil and TIM Holdings alluded to the norm since the first period analyzed.
Contributions of the Study: It’s a current topic in accounting research because it’s the year of implementation of CPC 47, and relevant, as it will bring significant changes in the recognition and disclosure criteria of revenues. From the literature review, few studies have been done dealing with the topic. From this, this research sought to contribute to expand the list of works produced on the new CPC, with a quantitative approach, in the lines of accounting disclosure and regulation.
Accounting teaching and the convergence process to international financial reporting standards
Authors: Giovana Bolzan  , Maria Ivanice Vendruscolo  , Jonatas Dutra Sallaberry  , Willian Diehl  
Published: January 2020

Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production.
Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative methods, concerning the objective in a descriptive way and, regarding the technical procedures, the identification of 21 articles on "teaching" and "IFRS" in the period from 2007 to 2018, which were support for the documental analysis and systematic review. In the development of the proposal, we used content analysis procedures with the categorization of the articles, and their contributions to the discussion.
Results: The results indicate the concern with the curriculum, faculty members and students in the teaching process, in relation to the perception and the acquisition of knowledge. Problems and limitations have been identified in both students and faculty members, but with more consistent results in farther periods from the beginning of convergence to international accounting standards. With Regard to the research, the main researchers of the joint theme Teaching and IFRS, Jorge Niyama, Dulcinéli Botelho and Roberto Carlos Klann, and other authors whose publications on the subject occurred in high quality journals. In general, research on the subject allows the development of networks with the predominance of doctors researchers and space for other researchers in training.
Contributions of the Study: The study reveals the difficulties faced by faculty members and students in the incorporation of new accounting principles and the assimilation of knowledge, indicates gaps in the need for training and improvements in the teaching process in order to increase the quality of accounting teaching. In addition, it indicates potential research gaps and demonstrates that the subject absorbs even researchers in training about research conducted by doctors, denoting the importance of research groups and networks.
Enseñanza de ciencias contables y el proceso de convergencia a las international financial reporting standards
Authors: Giovana Bolzan  , Maria Ivanice Vendruscolo  , Jonatas Dutra Sallaberry  , Willian Diehl  
Published: January 2020

Objetivo: La investigación analiza la enseñanza de las ciencias contables en vista de la convergencia con los estándares internacionales de contabilidad, desde la perspectiva de la producción científica.
Metodología: En el estudio, el enfoque del problema se produce de forma cualitativa y cuantitativa, con respecto al objetivo de forma descriptiva y, con respecto a los procedimientos técnicos, la identificación de 21 artículos sobre ‘enseñanza’ y ‘NIIF’ en el período comprendido entre 2007 hasta 2018, que fueron soporte para el análisis documental y la revisión sistemática. En el desarrollo de la propuesta, utilizamos procedimientos de análisis de contenido con la categorización de los trabajos y sus contribuciones a la discusión.
Resultados: Los resultados muestran la preocupación por el currículo, los profesores y los estudiantes en el proceso de enseñanza, en relación con la percepción y la adquisición de conocimientos. Se han identificado problemas y limitaciones tanto en los estudiantes como en los maestros, pero con resultados más consistentes en períodos más alejados del comienzo de la convergencia a los estándares internacionales de contabilidad. Respecto a las investigaciones, los principales investigadores del tema conjunto Docencia y NIIF, Jorge Niyama, Dulcinéli Botelho y Roberto Carlos Klann, y otros autores cuyas publicaciones sobre el tema se publicaron en revistas de alta calidad. En general, la investigación sobre el tema permite el desarrollo de redes con predominio de investigadores y espacio para otros investigadores en formación.
Contribuciones del Estudio: El estudio, que revela las dificultades que enfrentan maestros y estudiantes en la incorporación de nuevos principios contables y la asimilación de conocimientos, indica brechas en la necesidad de capacitación y mejoras en el proceso de enseñanza para aumentar la calidad de la educación contable. Además, señala los posibles vacíos de investigación y demuestra que el sujeto absorbe incluso a los investigadores en formación en investigación llevada a cabo por médicos, lo que denota la importancia de los grupos y las redes de investigación.
INTEGRAÇÃO DOS SERVIÇOS DE SAÚDE PÚBLICA NA GESTÃO DE RISCOS DE DESASTRES NATURAIS:
Authors: Moura Sherelee Ribeiro Spindola de , Vieira Rafaela 
Published: January 2020

A relação entre políticas de saúde pública e a gestão de riscos de desastres naturais (GRD) passa pelo fortalecimento do Sistema Único de Saúde, em especial pela atuação da atenção primária. Por isso, objetivou-se apontar oportunidades e desafios relacionados à atuação dos agentes comunitários de saúde (ACSs) no contexto de integração entre os serviços de saúde púbica e a GRD. Aplicaram-se entrevistas semiestruturadas aos ACSs que possuem mais tempo de atuação em Unidades Básicas de Saúde localizadas em áreas de alta e média suscetibilidade aos riscos de inundação, enxurrada e/ou movimentos gravitacionais de massa no município de Blumenau-SC. Os resultados revelam que os ACSs possuem um forte embasamento territorial e vínculo com a comunidade. Este aspecto poderia ser mais bem explorado em políticas que busquem a integração dos serviços de saúde na gestão de riscos de desastres naturais em suas diferentes escalas.
ORGANIZAÇÃO DAS REDES DE COMÉRCIO VAREJISTA DE MÓVEIS E ELETRODOMÉSTICOS NO ESTADO DO CEARÁ:
Authors: Batista Moreira Tiago 
Published: January 2020

Resumo
Tendo em vista as tendências de evolução do setor varejista no Estado do Ceará, não apenas a metrópole, mas também diversas cidades do interior do Estado se inserem em um raio de ação do capital que seleciona e julga os mercados propícios a investimentos. São empresas que reestruturam pontualmente a economia urbana e que a partir do século XXI passaram por intensas transformações influenciadas por um cenário macroeconômico instável, onde as especificidades territoriais no momento de expansão das redes se configuraram como importantes fatores de manutenção e ampliação dos lucros. Posto isso, o artigo tem como objetivo analisar a organização das redes varejistas no território cearense e as interações espaciais que se dão nesse processo através do estudo de caso de três importantes redes do varejo de móveis e eletrodomésticos locais, são elas Zenir, Macavi e Rabelo.
Palavras-chaves: comércio. redes varejistas. Ceará. interações espaciais.
O TURISMO NO RIO GRANDE DO NORTE
Authors: Berto de Almada José Alexandre 
Published: January 2020

O presente artigo discute a invenção de um turismo no Rio Grande do Norte, a partir da produção do espaço geográfico, com base nas das políticas públicas relacionadas ao turismo e dados do MTUR e da SETUR, entre 1980 e 2017. O PRODETUR/NE aplicou no estado US$ 75,7 milhões, contribuindo diretamente para estruturar a atividade turística, porém, concentrando em Natal, e municípios vizinhos, os investimentos, em função da escolha pelo modelo de turismo de massa de sol e praia. No restante do estado o turismo não é uma atividade econômica significativa. A invenção do turismo no lugar é amálgama entre o Estado, o Mercado e os turistas, porém, quando uma dessas variáveis é improfícua ou ausente, a atividade turística não consegue ser uma opção para o desenvolvimento local ou estadual.
1, 1’-Sulfinyldiethylammonium Bis (Hydrogen Sulfate) as a Recyclable Dicationic Ionic Liquid Catalyst for the Efficient Solvent-free Synthesis of 3, 4-Dihydropyrimidin-2(1H)-ones via Biginelli Reaction
Authors: Ehsani-Nasab Zainab , Ezabadi Ali 
Published: January 2020

Objective:
A facile and efficient method for synthesis of 3, 4-dihydropyrimidin-2(1H)-ones via
Biginelli reaction catalyzed by a novel dicationic Brönsted acidic ionic liquid, [(EtNH2)2SO][HSO4]2, has
been successfully developed.

Material and Method::
3, 4-Dihydropyrimidin-2(1H)-ones were synthesized through one-pot
condensation of aromatic aldehydes, ethyl acetoacetate, and urea under solvent-free conditions using
[(EtNH2)2SO][HSO4]2
as a novel catalyst. The progress of the reaction was monitored by thin-layer
chromatography (ethyl acetate / n-hexane = 1 / 5). The products have been characterized by IR, 1H NMR,
13C NMR, and also by their melting points.

Results:
In this research, a library of dihydropyrimidinone derivatives was synthesized via Biginelli
reaction under solvent-free conditions at 120oC using [(EtNH2)2SO][HSO4]2
as a catalyst. Various aromatic
aldehydes, as well as heteroaromatic aldehydes, were employed, affording good to high yields of the
corresponding products and illustrating the substrate generality of the present method. In addition, the
prepared dicationic Brönsted acidic ionic liquid can be easily recovered and reused.

Conclusion:
1, 1’-Sulfinyldiethylammonium bis (hydrogen sulfate), as a novel dicationic ionic liquid, can
act as a highly efficient catalyst for the synthesis of 3, 4-dihydropyrimidin-2(1H)-ones under solvent-free
conditions.
Green Route for the Removal of Pb from Aquatic Environment
Authors: Refaat Ahmed , Elhaes Hanan , Ammar Nabila S. , Ibrahim Hanan S. , Ibrahim Medhat 
Published: January 2020

Aim and Objective:
Wastewater treatment/remediation is a very important process that
has a great environmental and economic impact. Therefore, it is crucial to innovate different
methods to remove pollutants of different sources from wastewater. This work was conducted in
order to study the removal of lead (Pb+2) from wastewater using microspheres of composites of
sodium alginate, cellulose and chitosan, as well as using a cost-effective green route through
composites of sodium alginate and dried water hyacinth.

Materials and Methods:
Molecular modeling at B3LYP/6-31g(d,p) was utilized to study sodium
alginate, cellulose and chitosan. Sodium alginate was cross-linked with calcium chloride to form
microspheres, then both sodium alginate/cellulose and sodium alginate/chitosan were also crosslinked
as 50/50 to form microspheres. The roots of the aquatic plant water hyacinth in dry form
were added to the cross-linked sodium alginate for up to 70%. SEM and FTIR were employed to
study the surface of the prepared microspheres and their structures respectively. Atomic absorption
spectroscopy was used to study the levels of Pb.

Results:
Molecular modeling indicated that the blending of such structures enhances their ability to
bind with surrounding molecules owing to their ability to form hydrogen bonds. SEM results
indicated that homogeneous structures of cellulose and chitosan are deformed when blended with
sodium alginate, and FTIR confirmed the proper formation of the desired blends. Microspheres
from sodium alginate showed the ability to remove Pb+2 from wastewater. SEM indicated further
deformation in the morphology with the roughness of sodium alginate/water hyacinth
microspheres, while FTIR confirmed the uniform matrices of the microspheres. The removal of
Pb+2 was enhanced because of the addition of dried water hyacinth's roots.

Conclusion:
Modeling, experimental and kinetic data highlight sodium alginate/water hyacinth
root as a green route to remediate Pb+2 from wastewater.
Quantitative Color Doppler Ultrasonography Measurement of Thyroid Blood Flow in Patients with Graves’ Disease
Authors: Yuksekkaya Ruken , Celikyay Fatih , Gul Serdar S. , Yuksekkaya Mehmet , Kutluturk Faruk , Ozmen Cansel 
Published: January 2020

Background:
Graves’ Disease is an autoimmune disorder characterized by increased
levels of thyroid hormones correlated with increased thyroid blood flow. Thyroid scintigraphy is an
important and conventional method. However, it has limited accessibility, has ionizing radiation,
and is expensive.

Objectives:
To investigate the thyroid blood flow in patients with Graves’ Disease by color Doppler
Ultrasonography and a newly developed software Color Quantification.

Methods:
Forty-one consecutive subjects with GD and 41 healthy controls were enrolled. Color
Doppler ultrasonography parameters of the thyroid arteries and Color Quantification values of the
gland were measured by a radiologist. The correlations between thyroid blood flow parameters,
levels of 99mTechnetium pertechnetate uptake, thyrotropin, and free thyroxine were evaluated. The
diagnostic performances of these parameters were investigated.

Results:
The peak systolic-end diastolic velocities of thyroid arteries and Color Quantification values
were increased in the study group (p < 0.05 for all). We observed negative correlations between
thyrotropin levels and peak-systolic and end-diastolic velocities of superior thyroid arteries and
Color Quantification values. There were positive correlations between 99mTechnetium uptake levels
and thyroid blood flow parameters (p < 0.05 for all). In the diagnostic performance of thyroid blood
flow parameters, we observed utilities significantly in peak-systolic and end-diastolic velocities of
thyroid arteries and Color Quantification values (p < 0.05 for all).

Conclusion:
The increased peak-systolic and end-diastolic velocities of thyroid arteries, and increased
Color Quantification values might be helpful in the diagnosis of Graves’ Disease.
Chemicals Constituents of the Algerian Glycyrrhiza glabra L. Root Extracts and their Antioxidant, Antibacterial and Anticholinesterase Activities
Authors: Barek Saïd , Rahmoun Mohammed N. , Aissaoui Mohammed , Bensouici Chawki , El Haci Imad A. , Hassaine Ridha , Choukchou-Braham Noureddine 
Published: January 2020

Background:Glycyrrhiza glabra L. is an important medicinal plant endowed with various pharmacological virtues. This study aimed to investigate the antioxidant, antibacterial, and anticholinesterase activities of the Algerian Glycyrrhiza glabra L. roots extracts.Methods:The chemical composition of both chloroformic (LCh) and ethyl acetate (LAE) extracts were analyzed by RP-HPLC-PDA and 1H NMR spectroscopy. The antioxidant activity was evaluated using hydrogen atoms transfer methods (DPPH) and single electron transfer (ABTS and CUPRAC assays). The antibacterial activity was realized against different strains via the Minimal Inhibitory Concentration (MIC), when the anticholinesterase activity was performed through the acetylcholinesterase and butyrylcholinesterase enzymes inhibition.Results:The chemical analysis revealed the presence of phenolic acids (gallic acid, p-coumaric acid) and a hydroxycinnamic compound (ferulic acid). However, flavonoids were represented by quercetin, rutin (flavonol), and glabridin (isoflavane). The 1H NMR of the L4 fraction from LCh extract allowed to characterize the structure of glabridin.The antioxidant assays revealed that LCh extract is the best among other extracts with IC50DPPH of 33.94 μg/mL, IC50ABTS of 3.45 μg/mL and CUPRAC A0.5of 21.78 μg/mL. The LCh extract displayed an effective antibacterial activity with MIC’s of 19.5 μg/mL against seven gram positive and negative bacteria strains. The same extract showed a potent butyrylcholinesterase inhibitory activity with IC50= 4.72 ± 0.72 μg/mL, which is too strong than the standard drug.Conclusion:The study demonstrated that G. glabra root extracts had a high antibacterial, and free radical scavenging. It was also able to inhibit cholinesterase enzymes, which confirm the effectiveness of phytoconstituents present in the plant, especially flavonoids.
Furanocoumarin A: A Novel Anticancer Agent on Human Lung Cancer A549 Cells from Fructus liquidambaris
Authors: Fang Hui , Ji Hongmei 
Published: January 2020

Background and Purpose:
The fruit of Fructus liquidambaris, which is recently being used for
cancer treatment, has a history to be used as a traditional medicine in China for thousands of years.

Material and Methods:
Ten kg of dried F. liquidambaris was obtained with 70% alcohol-water solution under
reflux for three times. The condensed extract was obtained from petroleum ether, ethyl acetate and N-butyl
alcohol, respectively. Ethyl acetate extract was subjected to silica gel column, Sephadex LH-20, ODS column
chromatography and RP-HPLC column chromatography to yield a new compound (1). The structure was identified
through intensive analysis of NMR and MS spectra. The antitumor mechanism of the furanocoumarin A on
human lung cancer A549 cells was confirmed by detecting the apoptosis-related proteins.

Result:
Furanocoumarin A (1), a novel furanocoumarin constituent was isolated and identified from F. Liquidambaris.
The IC50 value of furanocoumarin A on A549 cell lines was 65.28±5.36µM obtained by the method of
MTT. The compound could induce the apoptosis of A549 cells by inducing 21.5% early apoptosis and 32.4%
late apoptosis at the concentration of 60µmol/L. Western blot analysis indicated that protein expressions of p53,
caspase 3 and Bax increased in a dose-dependent manner between the concentrations from 40 to 80µM. The
protein expression of Bcl-2 decreased the concentration of 60 and 80&3181;M. The ratio of Bcl-2 to Bax was inversely
proportional to the dose concentration.

Conclusion:
Furanocoumarin A could be a novel anticancer agent from herbal medicine.
Flavonolignans: One Step Further in the Broad-Spectrum Approach of Cancer
Authors: Antal Diana S. , Ardelean Florina , Avram Stefana , Pavel Ioana Z. , Danciu Corina , Soica Codruta , Dehelean Cristina 
Published: January 2020

Background:The small chemical class of flavonolignans encompasses unique hybrid molecules with versatile biological activities. Their anticancer effects have received considerable attention, and a large body of supporting evidence has accumulated. Moreover, their ability to interact with proteins involved in drug resistance, and to enhance the effects of conventional chemotherapeutics in decreasing cell viability make them influential partners in addressing cancer.Objective:The review provides an outline of the various ways in which flavonolignans advance the combat against cancer. While the main focus falls on flavonolignans from milk thistle, attention is drawn to the yet, underexplored potential of less known flavonolignan subgroups derived from isoflavonoids and aurones.Methods:Proceeding from the presentation of natural flavonolignan subtypes and their occurrence, the present work reviews these compounds with regard to their molecular targets in cancer, anti-angiogenetic effects, synergistic efficacy in conjunction with anticancer agents, reversal of drug resistance, and importance in overcoming the side effects of anticancer therapy. Recent advances in the endeavor to improve flavonolignan bioavailability in cancer are also presented.Conclusions:Significant progress has been achieved in detailing the molecular mechanisms of silybin and its congeners in experimental models of cancer. The availability of novel formulations with improved bioavailability, and data from phase I clinical trials in cancer patients provide an encouraging basis for more extensive trials aimed at evaluating the benefits of Silybum flavonolignans in cancer management. On the other hand, further research on the antitumor efficacy of iso-flavonolignans and other subtypes of flavonolignans should be pursued.