bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS PARA CONTRATAÇÃO DE EMPRÉSTIMOS BANCÁRIOS
Authors: Praia Sheila Barbosa , Oliveira Ian Soares , Cavalcante Zuila Paulino 
Published: June 2021

O presente estudo vislumbra a necessidade das análises das demonstrações contábeis provindas de suas informações como ferramenta de estudo do Patrimônio, tornando a peça fundamental na tomada de decisões assertivas. A análises das demonstrações contábeis tem por objetivo passar uma visão clara e crítica sobre a situação patrimonial, econômica, e financeira de uma empresa, ajudando os gestores a ter uma melhor perspectiva da situação real em torna da saúde financeira do patrimônio, tornando possível a verificação de que uma das maiores premências de empresas de grandes e pequeno porte é o capital de giro e para obtenção deste recurso comumente utiliza se o crédito empresarial. Desta forma tem se como finalidade descrever o papel das demonstrações contábeis na gestão empresarial, baseando se nas análises das demonstrações contábeis como ferramenta na tomada de decisões. Para a formulação deste artigo, realizou-se uma pesquisa bibliográfica com autores de artigos, livros, normas, e leis que tratam dos procedimentos de análise como fator de avaliação, o estudo aplica esta forma analítica como avaliação para a contratação de empréstimo bancário. Portanto, conclui se que é possível identificar os riscos através das análises das demonstrações contábeis aplicadas ao estudo do patrimônio e assim criar uma estratégia que minimize o risco de onerosidade para as empresas, descobrindo o valor de empréstimo necessário e sua melhor aplicação.
Diseño e implementación de un programa de musicoterapia de improvisación en un conservatorio de música
Authors: Ponce de Leon Luis Francisco , Del Olmo Barros María Jesús 
Published: June 2021

El alumnado de los conservatorios se enfrenta con relativa frecuencia a problemas tales como el miedo escénico, la ansiedad, la desmotivación o bloqueos en el proceso creativo, que pueden frenar su desarrollo musical y poner en riesgo su salud. La Musicoterapia puede ser una herramienta clave para prevenir y mitigar estos factores, en aras del bienestar de los estudiantes. Diseñamos un programa de musicoterapia de improvisación en el que participaron nueve estudiantes en los últimos cursos de las Enseñanzas Profesionales de Música, asistiendo a un total de diez sesiones de hora y media de duración. Analizamos las percepciones de los participantes sobre el proceso mediante la realización de entrevistas individuales y la distribución de cuestionarios anónimos. Los resultados revelaron un muy alto nivel de satisfacción de los discentes, quienes destacaron cómo el proceso terapéutico favoreció especialmente la socialización en el grupo, el disfrute a través de la música, el autoconocimiento y la capacidad de escucha.
THE INFLUENCE OF CERTAIN FACTORS OF THE SOCIO-ECONOMIC SYSTEM ON MIGRATION PROCESSES IN THE KARAGANDA REGION
Authors: Агилбаева А.А. , Хусаинова Ж.С. , Agilbaeva A. , Khusainova Zh. 
Published: June 2021

Целью написания статьи была проверка гипотезы об устойчивой взаимосвязи между уровнем жизни населения и состоянием миграции в Карагандинском регионе. Авторами на основе программных обеспечений SmartPLS и SurveyMonkey предложен методический подход к количественной и качественной оценке параметров миграции Карагандинского региона и уровня жизни населения. Предложенная авторами методика количественной и качественной оценки предусматривает использование анкетирования населениеКарагандинской области и предлагает определение трех интегральных показателей таких как образование, здравоохранение и финансовое положение населения, отражающих уровень жизни населения Карагандинской области. Результаты исследования представляют интерес для органов государственной власти регионального уровня, профессорско-преподавательского состава высших учебных заведений, докторантов и студентов, обучающихся по экономическим направлениям подготовки. Авторами также определены направления дальнейших поисковых исследований, отражающих развитие миграции региона и уровня жизни населения.
Экономическая ситуация в стране может быть преодолена на основе выработки согласованной стратегической линии поведения большинства хозяйствующих субъектов, которые определяют условия и направление социально-экономического развития с учетом не только экономических, но и социальных факторов, в том числе и фактора выживания общества в период системного экономического кризиса.
The purpose of writing this article was to test the hypotheses about the stable interrelationships between the level of life of the population and the state of migration in the Karaganda region. The authors on the basis of software support SmartPLS and Survey Monkey proposed a methodological approach to the quantitative and qualitative assessment of migration parameters of the Karaganda region and the level of life of the population. The method proposed by the authors provides for the quantitative and qualitative assessment of the use of the population survey of the Karaganda region and provides a definition of three integrated indicators such as education, health and financial protection of the population of the region. The authors also determine the direction of further search studies that reflect the development of migration in the region and the level of life of the population.
The economic situation in the country can be overcome through the development of a coherent policy line of conduct most business entities that define the conditions and the direction of economic and social development, taking into account not only economic, but also social factors, including the factors the survival of society in the period of systemic crisis.
General and Specific Combining Ability Estimates for Morphological, Yield and its Attributes and Seed Traits in Sunflower (Helianthus annuus L.)
Authors: Baloch Muhammad Jurial , Depar Muhammad Siddique , Chacher Qumar-Uddin 
Published: June 2021

The improvement in sunflower breeding requires exploitation of combining ability of divergent male and female inbreds. Six cytoplasmic male sterile (CMS) lines and three testers were crossed in line ´ tester design, thus 18 F1 hybrids were developed for evaluation of general combining ability (GCA) and specific combining ability (SCA) of inbred parents for days to 90% maturity, stem girth, head size, achenes/plant, 1000-seed weight, achene yield kg/ha, oil and protein%. The significant variances due to lines and testers both determined GCA variances revealed the predominance of additive genes whilst significance of lines ´ tester interactions indicated the importance of SCA variances and the involvement of non-additive genes in the expression of traits studied. The foremost role of non-additive genes was apparent when ratio s2 SCA/s2GCA was above 1.0. These results suggested the prevalence of dominant genes and possibility of hybrid crop development. The GCA effects indicated that CMS parents SF-187, 64-A-93 and ARG-0405 and tester RHP-46 were high general combiners, thus may be chosen for crossing and selection programmes, whereas F1 hybrids SF-187 ´ RHP-46, 64-A-93 ´ RHP-46, PAC-ARG-0405 PAC-ARG-0106, 64-A-93 ´ RHP-46 and PSF-025 ´ RHP-64 which used parents with good ´ good and good ´ poor GCA estimates revealed higher positive SCA estimates for achene yield, oil and protein traits yet manifested desirable negative effects for 90% maturity. Such results suggested that these hybrids are desirable for the exploitation of hybrid crop development or selection of desirable plants from earlier filial generations.
Genetic Variability, Heritability and Correlation Studies in F2 Populations of Upland Cotton
Authors: Baloch Muhammad Jurial , Lochi Rehana , Jatoi Wajid Ali , Baloch Abdul Wahid , Arain Muhammad Ahmed 
Published: June 2021

A field experiment was conducted at the experimental area of the Department of Plant Breeding & Genetics, Sindh Agriculture University Tandojam, during the year 2014-2015 in order to carry-out genetic analysis in F2 populations of upland cotton. The trial was laid-out in a Randomized Complete Block Design with four replications. The material was consisted of eight parents and ten F2 populations. The analysis of variance revealed significant differences among the parents and F2 populations for all the traits studied except that fibre length was non-significant in parents. The results further suggested that maximum heritability, higher genetic variances coupled with more genetic gains were expressed by the F2 populations CRIS-134 ´ CRIS-508 and CRIS-134 ´ CIM-598 for 1st sympodial node number; CRIS-134 ´ Neelum- 121 and CRIS-134 ´ CRIS-508 for sympodial branches/plant; CRIS-342 ´ FH-113 for boll weight; CRIS- 342 ´ Neelum-121 for bolls/plant, seed cotton yield/plant, lint % and micronaire value and progenies CRIS-342 ´ MNH-886 followed by CRIS-342 ´ Neelum-121 for staple length. These results also suggested that a number of F2 populations indicated their potential for various seed cotton yield and fibre traits. The phenotypic correlations revealed that most of the traits were significantly and positively associated with seed cotton yield/plant. However, higher correlations of sympodial branches/plant (r = 0.69**) and bolls/ plant (r = 0.82**) with seed cotton yield indicated that both the traits are more reliable as compared to other traits for selection of higher seed cotton yields. Very interestingly, fibre traits like lint%, fibre length and micronaire were also significantly correlated with seed cotton yield, suggesting that fibre quality traits can be improved without compromising on seed cotton yield. Thus, the material under study is very promising and worthy of selection to improve many traits simultaneously.
Review Epigenetic Alterations and their Dietary Backgrounds
Authors: Saleem Rani Saira , Shear Rani Wafa 
Published: June 2021

The key intention of this review is to summarize the different studies which relate the genome-diet interactions with future perspectives of exploring an insight into the well defined functions of diverse micronutrients and other dietary components that play a vital task in defining the early developmental patterns of an organism. Human fetus development is a complex process that is totally dependent on the dietary components which interact with the genes to regulate the different proliferation and differentiation stages. We want to explore those complex interactions that lay hidden between micro-nutrients and gene expressions but are means of the apparent changes of a phenotype of an individual. Along with this the review will also perceive some basics of development of certain diseases as well, due to these complex genome-diet interactions thus leading to refine the dietary outlines for maternal and prenatal develop- mental stages in future. Research has also shown that genome-diet interactions are very complex as without proper nutrients the end result is the genome instability which may lead to chronic diseases, developmental defects and certain types of cancer.
Activated Sludge Process and its Suitability for Treatment of Tannery Waste Water
Authors: Memon Niaz Ahmed , Ahmed Nisar , Jalbani Nusrat , Ayaz Tahira , Bagum Razia , Munshi Alia Bano 
Published: June 2021

This study was conducted for the treatment of tannery wastewater and to develop simple design criteria under local conditions. BOD5, COD, total Cr, SO4 2-, S2-, SS, TDS and TS of the influent and effluent were measured to find process efficiency at various mixed liquor volatile suspended solids (MLVSS), dissolved oxygen (DO) and hydraulic detention time. Results of the study demonstrated that an efficiency of above parameters 93.0%, 92.5%, 94.9%, 62.6%, 98.2%, 87.9%, 82.1% and 82.4%, respectively, could be obtained if the activated sludge process (ASP) is operated at the MLVSS concentration of 3500-4500 mg/L, (DO) concentration of 4.1-5.5 mg/L keeping an aeration time of 12 h.
Effect of Different Processing Stages on the Crystallinity % and Tensile Strength of 100% Cotton Fabric
Authors: Hussain Zahid , Tusief Muhammad Qamar , Abid Sharjeel , Khawer Muhammad Tauseef , Amin Nabeel , Abbas Mudassar 
Published: June 2021

In this study, 100 % cotton fabric was used to check the impact on fabric crystallinity and tensile strength at different processing stages. Desizing, scouring, bleaching, mercerization and resin (only resin & resin+softener) application were the processes performed on the fabric. X-Ray diffractometer and tensile strength tester were used to determine the crystallinity index (CI) and tensile strength, respectively. Results revealed that from scouring to mercerization crystallinity (CI) decreased while desizing and resin application treatments showed no significant impact on the crystallinity (CI). In case of tensile strength, a decreasing trend from desizing to resin application was observed.
Biosorption Characteristics of Water Hyacinth (Eichhornia crassipes) in the Removal of Nickel (II) Ion under Isothermal Condition
Authors: Obi Chidi , Eigbiremonlen Sylvester 
Published: June 2021

This study was taken to investigate the potentiality of water hyacinth (Eichhornia crassipes) as an alternative biosorbent for the removal of Ni (II) ion from aqueous solution. The optimum pH, contact time and concentration were found to be 6.0, 40 min and 1.0 mg/L under isothermal condition. The biosorption of Ni (II) ion was found to decrease with increasing pH, initial concentration and contact time. Results obtained were analysed with Langmuir and Freundlich biosorption models. The equilibrium data fitted well to the Langmuir biosorption model with correlation coefficient (R2) value of 0.98. The monolayer adsorption capacity was 0.29 mg/g. The removal of Ni (II) ion from aqueous solution using water hyacinth biomass followed a monolayer biosorption.
Impact of Urbanization on Inflows and Water Quality of Rawal Lake
Authors: Awais Muhammad , Afzal Muhammad , Granceri Massimiliano , Saleem Muhammad 
Published: June 2021

Two phenomena playing important role in affecting water resources all over the world are: urbanization and climate changes. Urban and peri-urban water bodies are very vulnerable to these phenomena in terms of quality and quantity protection. This study was aimed to perceive the impact of ever-increasing urbanization on water quality in the catchment area of Rawal Lake. Rawal Lake supplies water for domestic use to Rawalpindi city and Cantonment area. The water was found biologically unfit for human consumption due to total and faecal coliformus counts higher than WHO limits. Similarly, turbidity and calcium was more than WHO standards. There should be detailed study on climate change parallel to urbanization in the Rawal catchment to quantify its impacts on water quality and inflows.
Mechanisms for increasing the professional qualifications of secondary vocational education personnel
Authors: Никитин М.В. 
Published: June 2021

В статье представлены результаты НИР по госзаданию Министерства просвещения РФ
(2020 г.) для Института стратегии развития образования Российской академии образования
(ИСРО РАО) по теме «Исследование научного потенциала педагогических работников
профессиональных образовательных организаций СПО и механизмы его повышения».
На первом этапе исследования (Никитин, 2020) были определены тренды, научная новизна,
задачи, понятийный аппарат, проведен сравнительный статистический мониторинг, сформу-
лированы критерии становления новой профессиональной группы работников интеллекту-
ального труда (мастеров, преподавателей, руководителей) СПО будущего, а также рассмо-
трены теоретические компоненты решения ряда задач, связанных с развитием потенциала
в образовательной, инновационной и научно-исследовательской деятельности персонала
государственных профессиональных образовательных организаций СПО.
Представленный здесь материал является вторым этапом исследования, задача которого —
обсудить со специалистами предложенные структурно-логические схемы, уровневую плат-
форму, механизмы и поисковые практики наращивания профессиональных квалификаций
персоналом СПО в условиях становления нового технологического уклада в российской эко-
номике.
The article presents the results of research on the state task of the Ministry of Education of the
Russian Federation (2020) for the Institute of Education Development Strategy of the Russian
Academy of Education (ISRO RAO) on the topic ”Research of the scientific potential of teachers
of professional educational organizations of secondary vocational education and the mechanisms
for its improvement”.
At the first stage of the study (Nikitin, 2020), trends, scientific novelty, tasks, conceptual apparatus
were identified, comparative statistical monitoring was carried out, and criteria for the formation
of a new professional group of intellectual labour workers (masters, teachers, managers) were
formulated. The article also considers the theoretical components of solving some problems related
to developing the potential in the educational, innovative and research activities of the personnel
of state professional educational organizations of secondary vocational education.
The material presented here is the second stage of the research, the task of which is to discuss with
specialists the proposed structural and logical schemes, the level platform, mechanisms and search
practices for increasing professional qualifications by the staff of the SVE in the context of the
formation of a new technological structure in the Russian economy.
Análise das flutuações do nível do mar no litoral De Santa Catarina
Authors: Salles de Araujo Carlos Eduardo 
Published: June 2021

As flutuações do nível do mar no litoral de Santa Catarina durante o outono de 2018 foram estudadas para se avaliar a contribuição dos fenômenos de maré astronômica e de maré meteorológica. As séries temporais das estações maregráficas situadas em mar aberto (Ilha da Paz, Balneário Camboriú, Imbituba e Balneário Rincão) foram consistidas, interpoladas para intervalos de 15 minutos e padronizadas pelo nível médio do mar. A maré meteorológica, avaliada na escala inercial, apresentou amplitudes de 30 a 40 cm em relação ao nível médio no mar e ocorreu em períodos que variaram de 5 a 10 dias, correspondendo a escala de passagem dos sistemas atmosféricos frontais. Observou-se uma redução nas amplitudes das marés astronômicas em direção ao sul do estado, de forma que a contribuição relativa das marés meteorológicas na variação do nível do mar ultrapassa os 90% em casos extremos. Com base nestes resultados recomenda-se cautela no uso das tábuas de maré astronômica, especialmente para navegação costeira na entrada e saída de embarcações em estuários, baías e enseadas.
Dimensionamento de sistema de recirculação aquícola marinho piloto para engorda de peixes
Authors: Peruch Luiz Guilherme Buglione , Silva Fabiano Muller , Lapa Katt Regina 
Published: June 2021

Os sistemas de recirculação aquícola (RAS) para o cultivo e manutenção de peixes marinhos são alternativas ao cultivo em tanques-rede. Neste sentido, esforços vêm sendo realizados para o desenvolvimento destes sistemas em escala comercial no Brasil. O objetivo do trabalho foi dimensionar e instalar em escala piloto laboratorial um RAS para produção de sardinha verdadeira. O dimensionamento levou em conta a fase de engorda da sardinha verdadeira (de 20 g até 60 g). Foram calculadas as necessidades do sistema para capacidade de 16 kg/m3 e utilizados os seguintes equipamentos: decantador de 0,15 m3, filtro biológico de 1 m3, filtro BEAD pressurizado de 21 m³/h, skimmer com capacidade para 16,95 m3/h e reatores UV com 40 W de potência.
discipulado transformador para discípulos de uma nova realidade
Authors: Dantas Neto Boanerges De Figueiredo 
Published: June 2021

Este artigo examina o estilo de discipulado usado por Jesus, examinando sua influência na vida dos discípulos e como esse estilo de discipulado pode ser expandido com a tecnologia atual. Concluímos, afirmando que precisamos urgentemente mobilizar os membros e líderes das nossas igrejas a se identificarem com a vida e o estilo de Jesus no que diz respeito ao discipulado transformador, vivendo as marcas de Jesus, seguindo o exemplo Dele, sendo um discípulo radical.
Palavras chaves: Discipulado, transformador, realidade.
UM DIÁLOGO ENTRE DIREITO E TEOLOGIA
Authors: DE ARAUJO IDILIO OLIVEIRA 
Published: June 2021

No direito penal é comum a análise estratificada da conduta criminosa na qual, para que uma conduta seja considerada criminosa, será necessário presente a culpabilidade, que é a reprovabilidade da conduta. Argumenta-se que não existe crime sem culpabilidade. A partir desse pensamento, teologicamente, desenvolvo o conceito estratificado de pecado e enfoco a culpabilidade como elemento necessário para a configuração do pecado. O presente artigo faz uma análise estratificado do pecado com foco na culpabilidade permeada pela cosmovisão cristã e como ponto controvertido o erro ou vício de compreensão. Ilustra-se o tema descrevendo-se a visão de John Piper sobre a graça futura e a sua relação com um dos elementos do conceito de pecado bem como a resposta de Zaffaroni sobre erro ou vício de compreensão no crime. Por derradeiro conclui-se que a ação eivada de vício de compreensão não é uma conduta pecaminosa.
Main Concerns in Times of COVID-19 in Three Groups of People: Italians, Romanian Immigrants in Italy, and Romanians in Romania
Authors: Kosic Ankica , Dzamonja Ignjatovic Tamara 
Published: June 2021

This chapter is a description of results of a study conducted in Italy involving Italians (N = 491), Romanian immigrants (N = 275), and Romanians in Romania (N = 312) with aim to explore the principal sources of anxiety and uncertainty during COVID-19 pandemic, and the differences between the groups. In addition, the study analysed the role of resilience as a potential moderator between perception of sources of anxiety during COVID-19 and distress. A questionnaire was administered containing several scales. Results showed that Italians and immigrants have similar concerns and that the perception of resilience play significant role in determining emotional distress.
Proteção jurídico-normativa da água
Authors: Parcio Juliana Aparecida , Caramello Nubia 
Published: June 2021

É senso comum que a água é um importante recurso natural, através do qual a vida no planeta é mantida, sendo responsável por hidratar os seres vivos, manter o equilíbrio da biodiversidade e permitir o desenvolvimento de diversas atividades pelos seres humanos. Diante da importância desse recurso natural e de sua crescente demanda objetivou-se analisar a legislação, doutrina e jurisprudência relacionadas à proteção dos recursos hídricos, e seu direito de uso no Brasil. A metodologia utilizada foi a histórico-jurídica, por meio do método de abordagem descritivo e explicativo. Traçou-se um panorama histórico do Direito das Águas do Brasil, passando pelo pioneiro Código das águas de 1934, que apesar de ter tido alguns de seus artigos revogados continua sendo uma referência jurídica importante, legislação esparsa que em alguns de seus dispositivos remetem aos recursos hídricos, notadamente na intenção de tutelar a sua qualidade, até chegarmos nas últimas décadas do século XX com a entrada em vigor da nova Política Nacional de Recursos Hídricos–PNRH, Lei 9.433/97 e seu Plano Nacional de Recursos Hídricos, que trouxe em seu bojo inovações relevantes para a gestão integrada e compartilhada dos recursos hídricos, fazendo uma abordagem dos recursos hídricos não só quanto aos aspectos qualitativo mas também quantitativo.