bluuebunny/crossref_metadata_2025_split huggingface dataset:
Institucionalização de regras e rotinas da contabilidade gerencial em uma fundação privada educacional catarinense: abordagem institucional do terceiro setor brasileiro
Authors: Innocenti Renicia Maria , Lunkes Rogério João , Gasparetto Valdirene 
Published: January 2021

Objetivo: Verificar a mudança de regras e rotinas da contabilidade gerencial de uma organização do terceiro setor à luz da Velha Economia Institucional (OIE).
Metodologia: Para analisar a mudança institucional da contabilidade gerencial foi realizada pesquisa documental, descritiva e com abordagem qualitativa. A pesquisa foi aplicada em uma fundação privada educacional catarinense, selecionada por ser entidade integrante do terceiro setor e pela acessibilidade. A coleta de dados ocorreu por meio de entrevistas e documentos, entre os meses de setembro de 2018 e fevereiro de 2019. Para análise dos dados foi utilizada a análise qualitativa de conteúdo.
Resultados: Na abordagem institucional, a mudança da contabilidade gerencial da Fundação foi classificada como formal, revolucionária e progressiva. A institucionalização de regras e rotinas da contabilidade gerencial foi promovida pela necessidade da gestão de ter ferramentas mais ágeis e seguras para apoiar a tomada de decisão. As regras e rotinas da contabilidade gerencial foram modificadas e/ou abandonadas, ao longo do tempo, com a reconfiguração das práticas existentes, para sua inovação. A integração de sistemas da Fundação a partir da padronização e compartilhamento de informações contábeis e fiscais proporcionou melhoria na qualidade das informações, melhor integração com o fisco e rapidez no acesso às informações, suscitando controles mais eficientes, seguros e úteis à gestão.
Contribuições do Estudo: A pesquisa contribui para a literatura contábil por apresentar evidências empíricas sobre o processo de institucionalização da contabilidade gerencial ao longo do tempo, em organizações do terceiro setor brasileiro, sugerindo novos estudos. Como contribuição prática, tem-se a possibilidade de aperfeiçoamento dos modelos de gestão das organizações do terceiro setor por meio do entendimento da dinâmica utilizada no processo de mudança da contabilidade gerencial, pelos agentes envolvidos.
Gerenciamento de resultados via accruals discricionários: seriam os lucros medidas confiáveis para os investidores?
Authors: Marçal Ronan Reis 
Published: January 2021

Objetivo: O objetivo deste estudo foi analisar a relevância dos lucros na determinação do valor de mercado das empresas de capital aberto no Brasil considerando os efeitos do gerenciamento de resultado via accruals discricionários.
Metodologia: A amostra da pesquisa foi composta por 211 diferentes empresas não-financeiras da [B]³ entre 2013 e 2018. Os dados foram analisados inicialmente a partir de regressões com dados em painel e, adicionalmente, como medida de análise de sensibilidade, por meio de regressões estimadas por mínimos desvios absolutos.
Resultados: Diferentemente do que era esperado a priori na pesquisa, foi percebido que os resultados econômicos reportados pelas empresas, quando segregados da proxy de gerenciamento de resultados, denotaram menos poder informacional na predição do valor de mercado das empresas que os resultados econômicos em sua forma integral. Este desfecho está, aparentemente, em consonância com algumas pesquisas nacionais recentes (Martins, Paulo & Monte, 2016; Marçal & Macedo, 2019) que ressaltam a vertente não-oportunística do gerenciamento de resultados, podendo haver indícios de uma nuance do mercado brasileiro na contemporaneidade neste quesito.
Contribuições do Estudo: Os resultados contribuem de forma prática ao dispor para os usuários externos os efeitos do gerenciamento de resultados no processo de avaliação das empresas (especificamente ao desmistificar a visão uníssona de caráter doloso por parte dos gestores no processo de gerenciamento de resultados). Não obstante, uma lacuna teórica similar àquela reportada por Martins et al. (2016) passa a ser parcialmente suprida com estes novos achados.
Expectativas e satisfação dos discentes sobre os saberes e competências requeridas dos docentes na área de ciências contábeis
Authors: Sousa Araújo Tamires , Araújo Leal Edvalda , Ferreira Lourenço Roberta 
Published: January 2021

Objetivo: O objetivo do estudo foi verificar na percepção dos estudantes de Ciências Contábeis quais as expectativas e satisfação em relação às competências dos docentes atuantes no curso, envolvendo a compreensão sobre conhecimentos, habilidades e atitudes.
Metodologia: Desenvolveu-se um estudo descritivo, com abordagem quantitativa. A amostra foi composta por 102 alunos do Curso de Ciências Contábeis que cursavam o nono e décimo período no ano de 2018 em uma instituição pública federal, situada no interior de Minas Gerais. Foi aplicado o teste estatístico de Mann-Whitney para testar a diferença entre a expectativa e a satisfação dos discentes em relação à competência docente.
Resultados: Os achados evidenciaram diferenças significativas para todas as variáveis pesquisadas. Verificou-se que o nível geral de expectativa do aluno é bem superior à satisfação, há indícios de haver falhas no planejamento pedagógico do curso.
Contribuições do estudo: O estudo contribui para que gestores acadêmicos percebam a importância de um planejamento pedagógico adequado para o curso, bem como promover a formação docente. Os resultados do estudo também contribuem para a evidenciação da responsabilidade dos docentes quanto à sua qualificação para alcançar as competências necessárias para a sua atuação em sala de aula.
Analysis of the efficiency of municipalities from the Brazilian State of Sergipe: a comparison of the results in Brazil’s evaluation of its basic education system and investments on education
Authors: Nadielli Maria dos Santos Galvão  
Published: January 2021

Objective: To identify the efficiency of municipalities in the Brazilian State of Sergipe in promoting satisfactory education levels from the resources aimed at this sector.
Method: A qualitative research was used with the application of Data Envelopment Analysis as a technique for measuring the performance of the municipalities assessed. Municipal expenditure on education and financial resources received from the Brazilian fund FNDE were selected as input variables. The results of municipalities in the Brazilian national exam of Prova Brasil, for students in basic education, were used as outputs variables.
Results: The results indicate that higher expenditure in education does not necessarily ensure high educational performance, as municipalities with tighter budgets can reach better results in the sector analysed. Following the targets set in the current analysis, municipalities deemed inefficient were suggested to maintain or even reduce the resources applied on education, while also increasing the scores obtained in Prova Brasil.
Contributions to the study: The present study can be considered a reference tool for municipal authorities to establish strategies aiming towards the efficiency in the consumption of resources, while also delivering better services to the community. In addition, this study plays a supporting role to society, in helping them understand the performance of their municipality in Prova Brasil, thus creating subsidies to request greater transparency from local authorities.
Assessment of Proteolysis by Pyrylium and Other Fluorogenic Reagents
Authors: Al-Essa Mohamed K. , Alzayadneh Ebaa , Al-Hadidi Kamal 
Published: January 2021

Aims::We aim to evaluate the potential application of amine reactive fluorogenic reagents for estimating enzymatic proteolysis.Background::Proteolytic enzymes play important roles in regulating many physiological processes in living organisms.Objectives::Assessment of protein degradation by using reagents for protein assay techniques.Methods::We have assayed samples at the start and after 30-60 minutes incubation with trypsin by Chromeo P503 (Py 1 pyrylium compound) and CBQCA (3-(4-carboxybenzoyl) quinoline-2-carboxaldehyde) as amine reactive reagents and NanoOrange as non-amine reactive dye.Results::All BSA prepared samples with trypsin have shown significantly higher fluorescence intensity (FI) versus controls (which reflects proteolysis) when assayed by Chromeo P503 (Py 1 pyrylium compound) and CBQCA (3-(4-carboxybenzoyl) quinoline-2-carboxaldehyde) as amine reactive reagents. However, same samples assayed with NanoOrange as non-amine reactive reagent did not show any significant variation between samples containing trypsin and controls.Conclusion::These results are confirming reliability of highly sensitive protein assays utilizing amine reactive fluorogenic reagents for general estimation of proteolysis.
Volumetric MRI Demonstrates Atrophy of the Olfactory Cortex in AD
Authors: Al-Otaibi Majed , Lessard-Beaudoin Melissa , Castellano Christian-Alexandre , Gris Denis , Cunnane Stephen C. , Graham Rona K. 
Published: January 2021

Objective:
Alzheimer disease (AD) is a chronic neurodegenerative disorder that affects millions
of individuals worldwide. Symptoms include memory dysfunction and deficits in attention, planning,
language, and overall cognitive function. Olfactory dysfunction is a common symptom of AD
and evidence supports that it is an early marker. Furthermore, olfactory bulb and entorhinal cortex
atrophy are well described in AD. However, in AD, no studies have assessed the olfactory cortex as a
whole and if sex effects are observed.

Methods:
Magnetic Resonance Imaging was used to scan 39 participants with an average age of 72
years and included men and women. AAL Single-Subject Atlas (implemented in PNEURO tool -
PMOD 3.8) was used to determine the volume of the olfactory cortex and the hippocampus. Olfactory
cortex volume was lower in both men and women AD cases compared with controls. This decrease
was more apparent in the left olfactory cortex and was influenced by age. As expected, hippocampal
volume was also significantly reduced in AD. However, this was only observed in the male cohort. A
significant correlation was observed between levels of education and hippocampal volume in controls
that were not detected in the AD participants. Asymmetry was observed in the olfactory cortex volume
when comparing left and right volumes in both the control and AD participants, which was not observed
in the hippocampus.

Results:
These data highlight the importance of the role of olfactory cortical atrophy in the pathogenesis
of AD and the interplay between the olfactory deficits and degeneration of olfactory regions in the
brain.
Heteromerization as a Mechanism Modulating the Affinity of the ACE2 Receptor to the Receptor Binding Domain of SARS-CoV-2 Spike Protein
Authors: Guidolin Diego , Tortorella Cinzia , Anderlini Deanna , Marcoli Manuela , Maura Guido , Agnati Luigi F. 
Published: January 2021

Background:
Angiotensin-converting enzyme 2 (ACE2) is primarily involved in the maturation
of angiotensin. It also represents the main receptor for the Severe Acute Respiratory Syndrome
coronavirus 2 (SARS-CoV-2) that caused a serious epidemic COVID-19. Available evidence
indicates that at the cell membrane, ACE2 can form heteromeric complexes with other membrane
proteins, including the amino acid transporter B0 AT1 and G protein-coupled receptors (GPCR).

Objective:
It is well known that during the formation of quaternary structures, the configuration of
every single monomer is re-shaped by its interaction pattern in the macromolecular complex. Therefore,
it can be hypothesized that the affinity of ACE2 to the viral receptor-binding domain (RBD),
when in a heteromeric complex, may depend on the associated partner.

Methods:
By using established docking and molecular dynamics procedures, the reshaping of
monomer was explored in silico to predict possible heterodimeric structures between ACE2 and
GPCR, such as angiotensin and bradykinin receptors. The associated possible changes in the binding
affinity between the viral RBD and ACE2 when in the heteromeric complexes were also estimated.

Results and Conclusion:
The results provided support to the hypothesis that the heteromerization
state of ACE2 may modulate its affinity to the viral RBD. If experimentally confirmed, ACE2
heteromerization may contribute to explain the observed differences in susceptibility to virus infection
among individuals and to devise new therapeutic opportunities.
Fluorescent Nanotechnology: An Evolution in Optical Sensors
Authors: Hassan Dilawar , Bakhsh Hadi , Khurram Asif M. , Bhutto Shakeel A. , Jalbani Nida S. , Ghumro Tania , Solangi Amber R. 
Published: January 2021

Background:The optical properties of nanomaterials have evolved enormously with the introduction of nanotechnology. The property of materials to absorb and/or emit specific wavelength has turned them into one of the most favourite candidates to be effectively utilized in different sensing applications e.g organic light emission diodes (OLEDs) sensors, gas sensors, biosensors and fluorescent sensors. These materials have been reported as a sensor in the field of tissue and cell imaging, cancer detection and detection of environmental contaminants etc. Fluorescent nanomaterials are heling in rapid and timely detection of various contaminants that greatly impact the quality of life and food, that is exposed to these contaminants. Later, all the contaminants have been investigated to be most perilous entities that momentously affect the life span of the animals and humans who use those foods which have been contaminated.Objective:In this review, we will discuss about various methods and approaches to synthesize the fluorescent nanoparticles and quantum dots (QDs) and their applications in various fields. The application will include the detection of various environmental contaminants and bio-medical applications. We will discuss the possible mode of action of the nanoparticles when used as sensor for the environmental contaminants as well as the surface modification of some fluorescent nanomaterials with anti-body and enzyme for specific detection in animal kingdom. We will also describe some RAMAN based sensors as well as some optical sensing-based nanosensors.Conclusion:Nanotechnology has enabled to play with the size, shape and morphology of materials in the nanoscale. The physical, chemical and optical properties of materials change dramatically when they are reduced to nanoscale. The optical properties can become choosy in terms of emission or absorption of wavelength in the size range and can result in production of very sensitive optical sensor. The results show that the use of fluorescent nanomaterials for the sensing purposes are helping a great deal in the sensing field.
FEM Analysis of Microcantilever MEMS for Measuring Rheological Properties of Blood
Authors: Sharma Diksha , Tripathi Neeraj 
Published: January 2021

Background:
Microcantilever devices are widely used in biomedical because of their high
sensitivity, better performance, low fabrication cost, robustness, and improved reliability over other
equipment. The dynamic response of the device in different mediums, i.e., air, water and gas, depends
on the vibrational mode. Vibrational modes decide how effectively the cantilever is going to
respond while operating in a particular medium.

Methods:
In this paper, a microcantilever having a length 60μm, width 6μm, and thickness 1.5μm
has been designed for measuring the density and viscosity of blood plasma. A Finite Element Analysis
(FEA) is adopted to obtain the eigenfrequencies of the microcantilever device for different beam
lengths in the ‘vacuum’ medium. The model for fluid-structure interaction has been presented and
analyzed. Since the properties of blood and glycerol are analogous to each other, thus different concentrations
of glycerol have been taken to deduce the rheological properties of the fluid.

Results:
The analytical results are found in close agreement with the FEA results. A comparative
analysis of transverse and lateral vibrational modes is put forward to understand the behavior of the
device. In addition, after simulating the model, it is observed that the cantilever can measure viscosities
from 0.86-3.02 centipoise.

Conclusion:
FEM analysis of microcantilevers vibrating in the vacuum has been presented. Resonant
frequencies in the vacuum of laterally and transversally vibrating microcantilever are calculated
through an eigenfrequency analysis using Comsol multiphysics software, thus avoiding simulation
time. A high degree of accuracy of the results is obtained. It is proved experimentally the advantages
of lateral vibrations over transverse vibrations. In addition, the Simulink model is proposed for
measuring the rheological properties of blood. The design is capable of measuring the blood plasma
viscosities range. Our study shows that FEM analysis is a suitable tool for designing and simulation
of bioMEMS.
Docking Studies with Multiple Molecular Targets Associated with SARSCoV- 2 for Drug Repurposing
Authors: Rana Shiwani , Panwar Meghali , Ghosh Kalyan Sundar 
Published: January 2021

Background:
The current pandemic outbreak of COVID-19 due to viral infections by
SARS-CoV-2 has now become associated with severe commotion on global healthcare and the
economy.

Objective:
In this extreme situation, when vaccine or effective new drugs against COVID-19 are
still not available, the only quick and feasible therapeutic alternative would be the drug repurposing
approach.

Method:
In the present work, in silico screening of some anti-viral and antiprotozoal drugs was
performed based on docking using Autodock.

Results:
Two known anti-viral drugs, sorivudine and noricumazole B, are predicted to bind to the
active site of the viral proteases, namely cysteine-like protease or 3CL protease (3CLpro) and papain-
like protease (PLpro), respectively, with a highly favorable free energy of binding. Further,
the promising molecules were subjected for checking their activity on other molecular targets in
SARS-CoV-2 like spike protein S1, RNA dependent RNA polymerase (RdRp), and angiotensin
converting enzyme 2 (ACE2) receptor. But the compounds were found non-effective on the rest of
the molecular targets.

Conclusion:
Sorivudine alone or a combination of sorivudine and noricumazole B may be administered
to impede viral replication, though the predicted drug likeliness of noricumazole B is not
much satisfactory. These observations are solely based on the results from blind docking with protein
molecules and need to be further corroborated with experimental results.
The Appearance of an Interminable Natural History and its Ends Foucault’s Lectures on The Birth of Biopolitics at the Collège de France 1979
Authors: Raffnsøe Sverre , Eliassen Knut Ove 
Published: January 2021

While the analysis of liberalism fills much of The Birth of Biopolitics, the focus of Foucault’s discussion is on the dynamic, equivocal and enigmatic contemporary condition at the intersection of welfare governance, biopolitics and neo-liberalism of the late seventies. This article examines The Birth of Biopolitics as a prolongation of Security, Territoriality and Population by analyzing how Foucault frames liberalism in the wider historical context of governmentality.
In Foucault’s view, governmentality should be understood as a secular rationalization of the art of government. While the pastoral power of the Catholic Church was wielded against the backdrop of eschatology and the imminence of the end of worldly power, the early modern concept of reason of state brought with it the idea of an interminable history. Governmentality and reason of state spring from an undecided and precarious European balance of power between competing states. In order to measure up to external competition, individual states are required to develop a system of policing that collects detailed knowledge of the body politic. Insofar as the logic of the population as a collection of living beings comes to the fore as a primary target of government intervention, the imperatives of biopolitics and the politics of health arise.
Liberalism forms an important modification of the double heritage of reason of state and biopolitics. This is a rationalization of government that, rather than breaking with the fundamental assumptions of governmentality, critically addresses the basic criteria for good government. Stressing the necessity for good government to acknowledge and incorporate the self-regulation of the population it governs, liberalism thus articulates a new kind of naturalness intrinsic to the population springing from the interaction between individuals motivated by self-interest. As a basic principle for its understanding of governing, liberalism embraces a natural history without any transcendental horizons, a secular and tragic natural history in which freedom can never be taken for granted insofar as its participants constantly constitute a danger for one another. It is also a mode of history in which the art of government is constantly called upon and forced to organize and secure the conditions for the exercise and development of freedom. For Foucault, thus, the liberal art of government is not a position to be affirmed or denied. Rather, the liberal art of government draws the outline of an experience of historicity that is an experience of an ongoing and unsettling, but also unending, crisis.
ADDRESSING THE NEED OF TEACHING ENGLISH FOR SPECIFIC PURPOSE AT SMK KESEHATAN BAKTI ASSYUKUR
Authors: Trimaulana Robby , Efransyah Efransyah 
Published: January 2021

CTL method is one of the teaching techniques where students work in a group. It is used to improve the student’s skill in mastering and understanding English vocabulary. This study tries to determine the effectiveness of teaching and learning at the tenth-grade students of Vocational School. The main goal of this research is to improve English language skills, especially in vocabulary understanding. The method of this research is classroom action research and the populations are the tenth-grade students of pharmacy which consist of nine students as sample randomly. The data collection was done by pre-test and post-test as research instruments. The results of this research that had been carried out during the study showed that the post-test average score (71,5%) is higher than the pre-test average value (49,3%). It shows that the CTL method is very effective in increasing students’ understanding of English, especially in the homonym vocabulary pronounciation and spelling words. Keywords: ESP, CTL, Vocabulary, Teaching