bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dez anos de trajetória acadêmica da Revista Advances in Scientific and Applied Accounting à luz de sua produção científica
Authors: Ribeiro Henrique César Melo 
Published: July 2021

Objetivo: Estudo analisou a trajetória e o estado da arte da produção científica dos artigos divulgados na revista ASAA de 2008 a 2017.
Metodologia: Esta investigação adotou técnicas de análise bibliométrica e sociométrica em 146 estudos publicados.
Resultados: A Universidade de São Paulo ficou em destaque com 39 artigos publicados. A rede de coautoria vislumbra-se com baixa densidade, e com uma centralidade de grau em relevo. A USP é a instituição com maior degree, sendo confirmado tal achado na rede two-mode. Os temas que se destacaram foram: Contabilidade internacional, governança corporativa, ensino da contabilidade, contabilidade gerencial, pesquisa em contabilidade, auditoria, gerenciamento de resultados. Beuren e Mendonça Neto foram os autores mais profícuos.
Contribuições do Estudo: O referido estudo contribui para evidenciar informações e conhecimentos sobre a área contábil à luz de um dos principais periódicos da área do Brasil classificado no Qualis da Capes com extrato A2 e que traz em seu bojo em dez anos de publicações divulgadas como se comporta a disseminação e socialização do saber acadêmico contábil, por meio da produção científica e das redes de colaboração dos pesquisadores, instituições e temas, sobretudo os mais abordados.
Tax management: analysis of the influence on the equity cost of Brazilian companies
Authors: Freitas Hana Belisa Marques de , Moreira Caritsa Scartaty , Silva Annandy Raquel Pereira da , Nascimento Ítalo Carlos Soares do , Melo Geison Calyo Varela de 
Published: July 2021

Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018.
Methodology: The study included the analysis of Proxie Book-Tax Differences (BTD) as a tool for identifying tax management, as suggested in the work of Moreira e Silva (2019), as well as the control variables, which are the return on equity (ROE), market value (QTOBIN), company size (LNAT) and company financial leverage (ALV). For data collection, the Bloomberg® database and the Reference Form available on the B3 website were used. For that, it was used the Multiple Linear Regression of the data type in balanced panel, resulting in a final sample formed by 630 observations.
Results: Through BTD proxie, referring to the difference between accounting profit and tax profit, and used to capture tax management in this research, it was not possible to identify any relationship with the equity cost. Thus, for the purposes of this research, the theoretical adequacy and the statistical models used did not show that good tax management practices have a positive or negative effect on the equity cost.
Contributions of the Study: It is observed that Brazilian studies did not analyze the effect of tax management on the equity cost in Brazilian companies using the Book-Tax Differences (BTD) indicator as a tool for identifying tax management and its influence on the cost of capital. So, this research followed the recommendation suggested by Moreira e Silva (2019), to analyze this cost with another indicator, in this case, Book-Tax Differences (BTD). According to the results, it was not possible to identify any relationship with the equity cost, thus contributing to the consolidation of the findings by Goh et al. (2016) and Moreira e Silva (2019) who present CashETR as the best metric for tax management, given that the results presented using the variables ETR and BTD, demonstrated that the cost of capital required by investors was unrelated to the fiscal aggressiveness of companies.
PROFUT: an analysis of the capital structure of Brazilian soccer teams
Authors: Rocha Erika Maia da , Oliveira Francisco Ícaro Silvério de , Valdevino Rosângela Queiroz Souza 
Published: July 2021

Purpose: The research intends to verify the relationship between meeting the requirements for joining and staying at PROFUT and the economic and financial situation of Brazilian football clubs listed in the Ranking Nacional de Clubes (RNC).
Methodology: The study was operationalized by the deductive method, taking an empirical approach, using the analysis of individuals, facts and consequences researched. As for the procedures adopted, the research is classified as a bibliographic and documentary review and a quantitative approach. The matter was addressed through the application of an investigation of the points of the legislation, through a checklist, and the presentation of economic and financial indicators: indebtedness, current liquidity, tangibility, size and return of net worth.
Results: Given the investigation carried out, it was noticed that, even with the current requirements of the legislation and criteria of enforceability for participation in PROFUT, adherence to the program does not guarantee a better economic and financial situation, mainly related to the factors inherent to the capital structure.
Contributions of the Study: The paper contributes in a theoretical way in the production of a contextualized analysis of the main existing researches and shows new explanations of the studied fact based on different perspectives. With regard to the practical contribution, based on the main findings found, and seeking to relate the level of commitment of the analyzed clubs, which adhered to PROFUT, with the management of their capital structure, it was noticed the absence of a direct relationship between adherence to this type of financing and the management of the sources of capital obtained.
The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE
Authors: Santos Andreza Moura dos , Amorim Tania Nobre Gonçalves Ferreira , Cunha Tácio Marques da 
Published: July 2021

Objective: The present research aimed to identify which competences are desirable to the accountant from the perspective of the accounting professionals who work in the offices of the city of Vitória de Santo Antão, in Pernambuco.
Methodology: A descriptive field survey research was carried out, with a quantitative approach and the use of a specific questionnaire, applied to a sample of 26 accounting firms. The study considered the classification of competencies of the standard established by the IFAC International Federation of Accountants (2012), categorized as: intellectual; technical and functional; personal; interpersonal and communication; and organizational and business management, as well as the use of the set of competencies defined by the studies of Cardoso (2006), Callado and Amorim (2017). The research data were collected in person and by email, being treated with the aid of Microsoft Excel software, enabling the construction of tables for analysis.
Results: The competences of the accountant indicated by the professionals of the area working in the offices located in the city of Vitória de Santo Antão, in Pernambuco, were consistent with those provided by IFAC (HEI 3), highlighting them with the highest level of importance, among the five categories classified in that standard: ability to identify problems, acting in accordance with the legislation, acting with ethics and integrity, working in a team, knowing how to manage and organize time well. One notices a trend towards the new role of the accountant, who is no longer seen as a mere "bean counter" but as a "business partner".
Study Contributions: Identifying and understanding which are the competencies required of the accounting professional can assist in the growth and development of the same in organizations, since even though there are several investigations on this subject, it is consensual the understanding that the competence of the accountant is a construct in formation, thus not consolidated. Another contribution is to present to the accounting science courses in the region what the market expects from students, so that they can organise a political pedagogic project. By recognising which competences are considered relevant from the perspectives of the professionals themselves, discussions are enabled that seek to find suggestions for improvements to their education, and also about their social role, considering changes in the political, economic and technological spheres.
Sentimientos de culpa experimentados en la posgraduación
Authors: Kachenski Ricardo Biernaski , Sousa Rayane Camila da Silva , Toro Pavel Elias Zepeda , Costa Flaviano , Colauto Romualdo Douglas 
Published: July 2021

Objetivo: La investigación consiste en verificar el nivel de concordancia de los estudiantes con respecto a los sentimientos de culpa experimentados en la posgraduación stricto sensu.
Metodología: El estudio es de carácter descriptivo con enfoque cuantitativo. La recopilación de datos se realizó mediante una encuesta y el instrumento de recopilación de datos fue la Escala Multidimensional de Culpabilidad de Aquino y Medeiros (2009). Para el análisis de los datos, se utilizó el Análisis Factorial Exploratorio y la prueba de Kruskal-Wallis (KW) para verificar las diferencias entre los grupos.
Resultados: Los resultados mostraron que existen diferencias en la distribución del sentimiento de Culpa Temporal, Culpa Subjetiva y Culpa Objetiva. La mayoría de los encuestados estuvo totalmente de acuerdo con los sentimientos de culpa descritos en el Factor de Culpa Temporal. La posgraduación stricto sensu tiene una gran demanda de estudios, investigación y actividades adicionales que ocupan una gran parte del tiempo de los estudiantes, por lo que el aspecto temporal termina siendo una de sus principales preocupaciones, lo que desencadena el sentimiento de culpa.
Contribuciones del Estudio: El estudio ayuda a comprender si los estudiantes se sienten culpables por diversas situaciones comunes en la vida de las personas y, en el futuro, se podría analizar si el nivel de culpa interfiere con el rendimiento académico; si actitudes tóxicas se desarrollan en las relaciones interpersonales entre otros factores de comportamiento.
Research Progress of DCLK1 Inhibitors as Cancer Therapeutics
Authors: Cheng Linna , Huang Shenzhen , Chen Lijuan , Dong Xiaoyan , Zhang Lei , Wu Chengye , Ye Kaihong , Shao Fengmin , Zhu Zunmin , Thorne Rick F. 
Published: July 2021

:
Doublecortin-like kinase 1 (DCLK1) has emerged over the last decade as a
unique stem cell marker within gastrointestinal tissues. Evidence from mouse models
shows that high Dclk1 expression denotes a population of cells that promote tissue regeneration
and serve as potential cancer stem cells. Moreover, since certain DCLK1 isoforms
are overexpressed in many cancers and not normal cells, targeting the expression or kinase
activity of DCLK1 has the potential to inhibit cancer cell growth. Here, we review
the evidence for DCLK1 as a prospective cancer target including its isoform-specific expression
and mutational status in human cancers. We further discuss the challenges and
current progress in the development of small molecule inhibitors of DCLK1.
Aromatic Interactions in Glycochemistry: From Molecular Recognition
to Catalysis
Authors: Santana Andrés González , Díaz-Casado Laura , Montalvillo Laura , Jiménez-Moreno Ester , Mann Enrique , Asensio Juan Luis 
Published: July 2021

:
Aromatic platforms are ubiquitous recognition motifs occurring in protein carbohydrate-
binding domains (CBDs), RNA receptors and enzymes. They stabilize the glycoside/
receptor complexes by participating in stacking CH/π interactions with either the
α- or β- face of the corresponding pyranose units. In addition, the role played by aromatic
units in the stabilization of glycoside cationic transition states has started being recognized
in recent years. Extensive studies carried out during the last decade have allowed
the dissection of the main contributing forces that stabilize the carbohydrate/aromatic
complexes, while helping delineate not only the standing relationship between the glycoside/
aromatic chemical structures and the strength of this interaction but also their potential
influence on glycoside reactivity.
Development of Apigenin-Loaded Niosomes Using Ecological Probe Sonication Technique for Enhanced Oral Delivery: Application of Box- Behnken Design
Authors: Mujtaba Md. Ali 
Published: July 2021

Background:
Apigenin (APG), a natural bioactive flavonoid has multiple pharmacological
effects. However, its poor aqueous solubility hinders its clinical benefits.

Objective and Methods:
The work aimed to develop novel apigenin-loaded niosomes (APG-NIO) with
ecological probe sonication techniques. The formulation was statistically optimized by Box-Behnken
design (BBD) and the independent variables were selected as Span 80(X1), Poloxamer 188(X2), and
Tween 80(X3) at three levels, and the dependent variables were identified as: particle size (Y1), polydispersity
index (Y2), and % entrapment efficiency (Y3). The formulation was characterized for various
parameters such as vesicle shape, size, PDI, %EE, solubility, in vitro drug release, and antioxidant potential.

Results:
The optimized APG-NIO formulation was found to have a spherical shape with homogenous
distribution and a low polydispersity index. It has a particle size of 425.77 nm, zeta potential -17.1±0.9
mV, and % EE of 89.63. The aqueous solubility of APG-NIO was found approximately 45 times higher
than that of pure APG. The formulation showed a higher drug release rate as compared to pure APG in
phosphate buffer pH 7.4 and followed the Higuchi release model with a non-Fickian transport mechanism.
The stability was found at 4°C for 3 months. The antioxidant potential of APG-NIO was significantly
increased in comparison to the pure drug suspension in the DPPH• assay.

Conclusion:
These findings suggest that the probe sonication technique is an alternative, cost-effective,
simple, and green method for the development of niosomes, and BBD is a useful optimization tool for
identifying the effect of formulation variables.
Electrospinning: New Strategies for the Treatment of Skin Melanoma
Authors: Mancipe Javier Mauricio Anaya , Lobianco Franz Acker , Dias Marcos Lopes , da Silva Moreira Thiré Rossana Mara 
Published: July 2021

:
Recent studies have shown a significant growth of skin cancer cases in northern regions of
the world, in which its presence was not common. Skin cancer is one of the cancers that mostly affects
the world’s population, ranking fifth in studies conducted in the United States (USA). Melanoma is
cancer that has the highest number of deaths worldwide since it is the most resistant skin cancer to
current treatments. This is why alternatives for its treatment has been investigated considering nanomedicine
concepts. This study approaches the role of this field in the creation of promising electrospun
devices, composed of nanoparticles and nanofibers, among other structures, capable of directing
and/or loading active drugs and/or materials with the objective of inhibiting the growth of melanoma
cells or even eliminating those cells.
Traumatic Internal Carotid Artery Injuries: Do We Need a Screening
Strategy? Literature Review, Case Report, and Forensic Evaluation
Authors: Maiese Aniello , Frati Paola , Manetti Alice Chiara , De Matteis Alessandra , Di Paolo Marco , La Russa Raffaele , Turillazzi Emanuela , Frati Alessandro , Fineschi Vittorio 
Published: July 2021

:
Internal carotid artery dissection (ICAD) represents the cause of ictus cerebri in about
20% of all cases of cerebral infarction among the young adult population. ICAD could involve the
extracranial and intracranial internal carotid artery (ICA). It could be spontaneous (SICAD) or
traumatic (TICAD). It has been estimated that carotid injuries could complicate the 0,32% of cases
of general blunt trauma and the percentage seems to be higher in cases of severe multiple traumas.
TICAD is diagnosed when neurological symptoms have already occurred, and it could have devastating
consequences, from permanent neurological impairment to death. Thus, even if it is a rare
condition, a prompt diagnosis is essential. There are no specific guidelines regarding TICAD screening.
Nevertheless, TICAD should be taken into consideration when a young adult or middle-aged
patient presents after severe blunt trauma. Understanding which kind of traumatic event is most associated
with TICAD could help clinicians to direct their diagnostic process. Herein, a review of the
literature concerning TICAD has been carried out to highlight its correlation with specific traumatic
events. TICAD is mostly correlated to motor vehicle accidents (94/227), specifically to car accidents
(39/94), and to direct or indirect head and cervical trauma (76/227). As well, a case report is presented
to discuss TICAD forensic implications.
Zebrafish as a Tool in the Study of Sleep and Memory-related Disorders
Authors: Bonan Carla Denise , Altenhofen Stefani 
Published: July 2021

Abstract:
Sleep is an evolutionarily conserved phenomenon, being an important biological necessity
for the learning process and memory consolidation. The brain displays two types of electrical activity
during sleep: slow-wave activity or Non-Rapid Eye Movement (NREM) sleep, and desynchronized
brain wave activity or Rapid Eye Movement (REM) sleep. There are many theories regarding “Why
we need to sleep?”; one of them is the synaptic homeostasis. This theory suggests the role of sleep in
the restoration of synaptic homeostasis, which is destabilized by synaptic strengthening triggered by
learning during waking and by synaptogenesis during development. Sleep diminishes the plasticity
load on neurons and other cells to normalize synaptic strength whereas it reestablishes neuronal selectivity
and the ability to learn, leading to the consolidation and integration of memories. The use of
zebrafish as a tool to assess sleep and its disorders is growing, although sleep in this animal is not yet
divided, for example, into REM and NREM states. However, zebrafish are known to have a regulated
daytime circadian rhythm, and their sleep state is characterized by periods of inactivity accompanied
by an increase in arousal threshold, preference for resting place, and the “rebound sleep effect” phenomenon,
which causes an increased slow-wave activity after a forced waking period. In addition,
drugs known to modulate sleep, such as melatonin, nootropics, and nicotine have been tested in
zebrafish. In this review, we discuss the use of zebrafish as a model to investigate sleep mechanisms
and their regulation, demonstrating this species as a promising model for sleep research.
Design, Synthesis and Antimicrobial Evaluation of Novel Benzimidazoleincorporated
Naphthalimide Derivatives as Salmonella typhimurium DNA
Intercalators, and Combination Researches
Authors: Zhang Hui-Zhen , Ning Zhi-Wei , Zhou Cheng-He 
Published: July 2021

Objective:
A series of novel benzimidazole-incorporated naphthalimide derivatives were
designed and prepared in an effort to overcome the increasing antibiotic resistance.

Method:
The target novel benzimidazole-incorporated naphthalimide derivatives were synthesized
from commercial 4-bromo-1,8-naphthalic anhydride and o-phenylene diamine by aminolysis, Nalkylation
and so on. The antimicrobial activity of the synthesized compounds was evaluated in vitro
by a two-fold serial dilution technique. The interaction of compound 10g with Salmonella typhimurium
DNA was studied using UV-vis spectroscopic methods.

Results:
Compound 10g bearing a 2,4-dichlorobenzyl moiety exhibited the best antimicrobial activities
in this series relatively; especially, it exhibited comparable activity against Salmonella typhimurium
in comparison with the reference drug Norfloxacin (MIC = 4 μg/mL). Further research
showed that compound 10g could effectively intercalate into the Salmonella typhimurium DNA to
form the 10g–DNA complex, which might correlate with the inhibitory activity. Molecular docking
results demonstrated that naphthalimide compound 10g could interact with base-pairs of DNA hexamer
duplex by π–π stacking. Additionally, the combination of the strong active compound with
clinical drugs exhibited better antimicrobial efficiency with less dosage and broader antimicrobial
spectrum than the separate use of them alone. Notably, these combined systems were more sensitive
to Fluconazole-insensitive M. ruber.

Conclusion:
This work provides a promising starting point to optimize the structures of benzimidazole-
incorporated naphthalimide derivatives as potent antimicrobial agents.
Efficacy of Diode Laser in Treating Oral Papilloma: A Case Report
Authors: A. da Cunha Wallena , Souza Ana M. A. , Pina Paulo S. S. , Azevedo Luciane H. 
Published: July 2021

Background:Oral squamous papilloma is the most common lesion caused by the Human Papillomavirus (HPV). They are benign proliferation, often painless, and with cauliflower or verrucous appearance.Objective:The aim of this report is to describe a clinical case of oral squamous papilloma and its treatment with a high-intensity diode laser.Case Presentation:A 65-year-old female patient sought care at the Special Laboratory of Lasers in Dentistry (LELO), University of São Paulo, Brazil, complaining of growth of a soft tissue mass in the jugal mucosa. Based on these clinical characteristics and history, Papilloma was the initial clinical diagnosis of the lesion. Although the lesion was small in size, measuring approximately 0.5 cm, the diagnostic method used was biopsy, and for treatment, a high-intensity diode laser at a wavelength of 980 nm was used.Conclusion:It can be concluded that Laser Therapy can be used by dental clinicians to treat these kinds of oral lesions and should be considered as an effective alternative to conventional surgery.
Target Gene Identification and sgRNA Design for Waterlogging Tolerance in Foxtail Millet via CRISPR-Based Transcriptional Activation
Authors: Abdullah Siti N.A. , Mayes Sean , Moradpour Mahdi 
Published: July 2021

Background:
CRISPR activation (CRISPRa) uses non-functional Cas9 endonuclease
(dCas9) but retains the genome targeting ability through its single guide RNAs (sgRNAs). CRISPRa
is widely used as a gene activation system exploiting its ability in recruiting various transcriptional
activation domains (TADs) for enhancing expression of the target gene(s). Drought tolerant and
resource-efficient crops like millets have the potential for mitigating effects of climate change and
for enhancing food security.

Objective:
This study aimed to use the Setaria italica (foxtail millet) genome sequence in the identification
of a target gene and the subsequent generation of sgRNAs for use in CRISPRa for conferring
water logging tolerance that will benefit the future expansion of its cultivation area.

Methods and Results:
Leveraging existing RNA-seq data and information on functional studies in
model plants and from other cereal species, maize and barley, have enabled the identification of
candidate ERFVII from the foxtail millet genome sequence in the attempt to engineer water logging
tolerance. The study provides a step-by-step example for using publicly accessible databases and
bioinformatics tools from NCBI and Phytozome for the identification and characterization of the
ortholog from Setaria italica. Soft berry was used for promoter annotation to obtain the transcription
start site (TSS). Subsequently, CRISP-P 2.0 design tools were employed to generate and select a
few efficient sgRNAs for CRISPRa that minimize potentially deleterious off-target binding.

Conclusion:
The study is a useful example of how to advance in genomics research including the
revolutionizing CRISPR technology in Setaria italica, which can be adopted in other plant species,
through the utilization of the available genome sequence.