bluuebunny/crossref_metadata_2025_split huggingface dataset:
Serviço social, assistência estudantil e “contrarreforma” do Estado
Authors: Cavaignac Mônica Duarte , Costa Renata Maria Paiva da 
Published: March 2018

Este artigo apresenta uma análise da atuação profissional do Serviço Social na área da educação, especificamente no âmbito da assistência estudantil, a partir de um estudo com assistentes sociais do Instituto Federal de Educação, Ciência e Tecnologia do Ceará (IFCE). Tem por objetivo apontar os principais desafios e perspectivas desses profissionais num cenário marcado pela contrarreforma do Estado, pelo desmonte das políticas sociais públicas e pela negação dos direitos sociais. Este cenário impõe limites ao exercício profissional da categoria e dificulta a efetivação da política de assistência estudantil na referida instituição, comprometendo, assim, o acesso à educação como um direito. Trata-se de uma pesquisa de natureza qualitativa, cuja perspectiva teórica está fundamentada no método dialético marxista. Foram realizados estudos bibliográfico, documental e empírico, utilizando-se as técnicas de observação participante, entrevista e questionário. Os dados revelam que o enfrentamento de tais desafios se dá pela ação coletiva dos assistentes sociais, pautada no compromisso ético-político com a defesa dos direitos sociais e com a qualidade dos serviços prestados aos usuários.Palavras-chave: Serviço Social. Educação superior. Assistência estudantil. Este artigo apresenta uma análise da atuação profissional do Serviço Social na área da educação, especificamente no âmbito da assistência estudantil, a partir de um estudo com assistentes sociais do Instituto Federal de Educação, Ciência e Tecnologia do Ceará (IFCE). Tem por objetivo apontar os principais desafios e perspectivas desses profissionais num cenário marcado pela contrarreforma do Estado, pelo desmonte das políticas sociais públicas e pela negação dos direitos sociais. Este cenário impõe limites ao exercício profissional da categoria e dificulta a efetivação da política de assistência estudantil na referida instituição, comprometendo, assim, o acesso à educação como um direito. Trata-se de uma pesquisa de natureza qualitativa, cuja perspectiva teórica está fundamentada no método dialético marxista. Foram realizados estudos bibliográfico, documental e empírico, utilizando-se as técnicas de observação participante, entrevista e questionário. Os dados revelam que o enfrentamento de tais desafios se dá pela ação coletiva dos assistentes sociais, pautada no compromisso ético-político com a defesa dos direitos sociais e com a qualidade dos serviços prestados aos usuários.
Cooperação antagônica e dupla articulação dependente: a dinâmica da luta de classes no Brasil
Authors: Souza Cristiane Luiza Sabino 
Published: March 2018

Este artigo traz para o debate de um referencial teórico peculiar sobre o movimento do capital na América Latina. Dialogicamente, nos apropriamos de parte das contribuições de dois intelectuais brasileiros que, partindo da tradição marxiana, do rigor do método e da práxis, partiram da realidade concreta vivida em seus territórios e contra as interpretações da hegemonia intelectual da década de 1960, para renovarem as interpretações sobre tal realidade, num território submerso nas paisagens históricas do subdesenvolvimento, ou capitalismo dependente. Buscamos explicitar a atualidade das contribuições de Florestan Fernandes e Ruy Mauro Marini para a compreensão da realidade no capitalismo dependente. As categorias dupla articulação dependente (Fernandes) e cooperação antagônica (Marini) são apresentadas em diálogo, de modo a evidenciar sua proximidade para a compreensão das contradições de classe sob a dependência estrutural. Por fim, traremos elementos de análise da conjuntura atual, com vistas a corroborar a centralidade das teses destes autores sobre a dependência latinoamericana.
Significados da velhice para quem envelhece (u)
Authors: Leite Angela Roberta Lucas , Araújo Maria do Socorro Souza de 
Published: March 2018

A proposta deste artigo é desvendar as concepções acionadas sobre a categoria velhice a partir dos discursos (re)produzidos por velhas (os) integrantes do Programa de Ação Integrada para o Aposentado (PAI), em São Luís/MA. Utilizamos as contribuições de Bourdieu a respeito de região e habitus. Foram realizadas entrevistas semiestruturadas com quatorze velhas (os) aposentadas (os) do serviço público estadual do Maranhão. Os resultados apontaram que as concepções de velhice são legitimadas conforme as (in)definições de velhice, uma vez que a velhice é uma categoria socialmente manipulada e manipulável, em constante transformação.
Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?
Authors: Brazel Joseph F. , Schmidt Jaime J. 
Published: March 2018

SUMMARY
Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and growth in revenue-related nonfinancial measures (e.g., number of stores, employees, patents). However, prior research also suggests that auditors, on average, are not adept at identifying and constraining these differences. This study investigates whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial and related nonfinancial measures (NFMs). For a sample of companies across a variety of industries, we find that auditors with greater industry expertise and tenure and audit committee chairs with greater tenure are less likely to be associated with companies that exhibit large inconsistencies between their reported revenue growth and related NFMs. Surprisingly, we observe that audit committees with industry expert chairs are more likely to be associated with large inconsistencies (higher fraud risk) than audit committees without industry expert chairs.
JEL Classifications: M4.
Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process
Authors: Mock Theodore J. , Ragothaman Srinivasan C. , Srivastava Rajendra P. 
Published: March 2018

ABSTRACT
This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher-quality inspections of audit engagements. Although the ideas should be relevant to the inspection process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology that uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured process should provide better documented and more precise, consistent, and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected, and of various auditor judgments. The potential of this technology is illustrated by evaluating the Public Company Accounting Oversight Board's (PCAOB) inspection of Satyam Computer Services Limited, in particular the assessment of the risk of financial statement misstatement due to either unintentional or intentional misstatements. The illustration suggests that the proposed technology is likely to facilitate an enhanced inspection of audit quality. By implication, we assert that use of such technology will result in other enhancements to AQA.
Textual Analysis of Corporate Annual Disclosures: A Comparison between Bankrupt and Non-Bankrupt Companies
Authors: Yang Fang , Dolar Burak , Mo Lun 
Published: March 2018

ABSTRACT
In this study we focus on extracting qualitative information from the management discussion and analysis (MD&A) section of an annual report and compare whether there are textually evident differences in textual expressions used between bankrupt and non-bankrupt companies. We extract high-frequency words, related concept links, and topics from MD&As and find that some high-frequency words appear to suggest differences between bankrupt and non-bankrupt companies regarding their financial position and ongoing status. However, the usefulness of concept links is mixed. Some concept links for high-frequency words do not seem to center around a theme or a key word, yet others provide some contextual information supporting our conjectures about the ongoing business status of non-bankrupt companies. Finally, we perform topic extraction based on a latent semantic analysis algorithm in order to investigate whether issues and themes discussed differ between non-bankrupt and bankrupt companies. We find that most of the top topics extracted merely recapture the characteristics of industries in which companies operate and do not provide information in differentiating between bankrupt and non-bankrupt companies. The reasons are discussed in the paper.
Predicting Public Procurement Irregularity: An Application of Neural Networks
Authors: Sun Ting , Sales Leonardo J. 
Published: March 2018

ABSTRACT
Using the data describing the characteristics of contractors provided by the Comptroller General of the Union, Brazil (CGU), this paper mainly implements two artificial neural networks, traditional neural network (TNN) and deep neural network (DNN), to develop prediction models of public procurement irregularities designed for the initial screening of contractors. This is the first application of DNN in the context of government auditing. To examine the effectiveness of DNN, the authors compare its predictive performance to TNN and two other algorithms (logistic regression and discriminant function analysis) and find that DNN significantly outperforms TNN and other algorithms in terms of accuracy, precision, F-scores, AUC, and other metrics, as suggested by the high Z-scores of the Z-tests. Although TNN has a higher recall than DNN, the difference of recall between TNN and DNN is insignificant. Logistic regression and discriminant function analysis achieve the highest recall scores, but their Z-scores are much lower than those of other metrics. Therefore, DNN generally performs more accurately than other approaches and meets the requirement of the CGU for an early alarm system.
Meat Cooking Methods and Risk of Type 2 Diabetes: Results From Three Prospective Cohort Studies
Authors: Liu Gang , Zong Geng , Wu Kana , Hu Yang , Li Yanping , Willett Walter C. , Eisenberg David M. , Hu Frank B. , Sun Qi 
Published: March 2018

OBJECTIVE
To examine open-flame and/or high-temperature cooking (grilling/barbecuing, broiling, or roasting) and doneness preferences (rare, medium, or well done) for red meat, chicken, and fish in relation to type 2 diabetes (T2D) risk among U.S. adults who consumed animal flesh regularly (≥2 servings/week).

RESEARCH DESIGN AND METHODS
The prospective studies included 52,752 women from the Nurses’ Health Study (NHS) (followed during 1996–2012), 60,809 women from NHS II (followed during 2001–2013), and 24,679 men from the Health Professionals Follow-Up Study (HPFS) (followed during 1996–2012) who were free of diabetes, cardiovascular disease, and cancer at baseline. Incident cases of T2D were confirmed by validated supplementary questionnaires.

RESULTS
We documented 7,895 incident cases of T2D during 1.74 million person-years of follow-up. After multivariate adjustments including baseline BMI and total consumption of red meat, chicken, and fish, higher frequency of open-flame and/or high-temperature cooking was independently associated with an elevated T2D risk. When comparing open-flame and/or high-temperature cooking &gt;15 times/month with &lt;4 times/month, the pooled hazard ratio (HR) (95% CI) of T2D was 1.28 (1.18, 1.39; Ptrend &lt;0.001). When comparing the extreme quartiles of doneness-weighted frequency of high-temperature cooking, the pooled HR (95% CI) of T2D was 1.20 (1.12, 1.28; Ptrend &lt;0.001). These associations remained significant when red meat and chicken were examined separately. In addition, estimated intake of heterocyclic aromatic amines was also associated with an increased T2D risk.

CONCLUSIONS
Independent of consumption amount, open-flame and/or high-temperature cooking for both red meat and chicken is associated with an increased T2D risk among adults who consume animal flesh regularly.
Monolithic Ceramics: Effect of Finishing Techniques on Surface Properties, Bacterial Adhesion and Cell Viability
Authors: Dal Piva AMO , Contreras LPC , Ribeiro FC , Anami LC , Camargo SEA , Jorge AOC , Bottino MA 
Published: March 2018

SUMMARY

Introduction:
This study evaluated the morphology, biofilm formation, and viability of human gingival fibroblasts in contact with two monolithic ceramics after two different finishing techniques: polishing or glazing. For this, 92 blocks (4.5 × 4.5 × 1.5 mm) of each ceramic were made using high translucency zirconia partially stabilized by yttrium (YZHT) and lithium silicate reinforced by zirconium (ZLS).

Methods and Materials:
Blocks were sintered and then divided into glazing (g) or polishing (p) surface finish. Surface roughness (Ra and RSm) was evaluated through a contact rugosimeter and profilometry. Specimens were contaminated for heterotypic biofilm formation with Streptococcus mutans, Streptococcus sanguinis and Candida albicans for 16 hours. Biofilm was quantified by counting the colony forming units (CFU/mL) and analyzed by scanning electron microscopy (SEM). Fibroblast viability was evaluated by MTT assay. Surface free energy (SFE) was also determined. Roughness data were evaluated using nonparametric tests, while SFE, MTT and CFU results were evaluated by analysis of variance and Tukey test, and MTT data were also submitted to t-test (all, α=0.05).

Results:
Results showed that polished samples presented a lower high profile mean (p&lt;0.001); however, YZHTg presented less space between defects (p=0.0002). SFE showed that YZHT presented higher SFE than ZLS. Profilometry evidenced more homogeneity on polished surfaces. The interaction of finishing technique and microorganisms influenced the CFU (p=0.00). MTT assay demonstrated initial severe cytotoxic behavior for polished surfaces. SEM images showed homogeneous surfaces, except for glazed YZHT.

Conclusion:
Glazed surfaces have a greater roughness and tend to accumulate more biofilm. Polished surfaces have higher SFE; however, they are temporarily cytotoxic.
ESTUDIO DE FACTIBILIDAD PARA LA IMPLEMENTACIÓN DE UN CICLO ORGÁNICO DE RANKINE EN POZOS DE EXTRACCIÓN DE PETRÓLEO (FEASIBILITY ANALYSIS FOR THE APPLICATION OF AN ORGANIC RANKIN CYCLE IN AN OILFIELD)
Authors: Cuadrado Peña Ilba Geonine , Colorado Granda Andrés Felipe , Cobos Gómez Juan Carlos , Vásquez Rueda Juan Carlos 
Published: March 2018

Se evalúa la factibilidad técnica y económica del uso de un ciclo binario del tipo ORC para la generación de electricidad, a partir del aprovechamiento del recurso geotérmico de baja temperatura disponible en varios campos de petróleo en Colombia. Las temperaturas del agua obtenida como subproducto durante la extracción de crudo son 118 ºC en boca de pozo y 82 ºC en etapas de disposición, con caudales de hasta 2,38 m3/s. Para incrementar la eficiencia del ciclo convencional, fueron evaluadas alternativas de calentamiento de la corriente del lado de alta temperatura y de enfriamiento del lado de baja temperatura. Se encontró que un equipo comercial ORC de 280 kW produciría en uno de los campos 1.165,1 MWh anuales con un costo de generación de 0,102 U$/KWh. Los resultados de este estudio no permiten la implementación de equipos ORC porque se requieren mayores temperaturas que garanticen la factibilidad técnica.Abstract: These paper analyze the technical and economic feasibility of generating electricity from low temperature geothermal resources available in oil oilfields in Colombia using binary ORC technology. The water obtained as a byproduct during oil extraction has 118°C temperatures at wellhead and 80ºC on average in disposal stages; the water flow rates reach values of 2.38 m3/s. Were studied to improve the efficiency, technical options for additional heating and cooling of hot and cold streams. According to the results found, 1.165,1 MWh energy production by year and 0,102 U$/KWh in unitary generation cost is for the 280 kW commercial ORC machine. According to the experience developed in this study results do not permit ORC immediate implementation because are necessary higher temperatures to guarantee technical feasibility.Sumário: A viabilidade técnica e econômica da utilização de um ciclo ORC binário para geração de eletricidade a partir da utilização de recursos geotérmicos de baixa temperatura disponíveis em vários campos de petróleo na Colômbia é avaliada. As temperaturas da água obtida como um subproduto durante a extração de petróleo cru são 118 ºC na boca de poço e 82 ºC em fases de distribuição, com vazões de até 2,38 m3/s. Para aumentar a eficiência do ciclo convencional, foram avaliadas (várias) opções de aquecimento da corrente de alta temperatura e de esfriamento do lado de baixa temperatura. Verificou-se que um equipamento comercial ORC de 280 kW poderia gerar em um dos campos 1165,1 MWh anuais a um custo de 0,102 U$/kWh. Estes resultados não permitem a implementação de equipamentos ORC porque precisam-se temperaturas mais altas para assegurar a viabilidade técnica.
PLAN AGREGADO DE PRODUCCIÓN CON PERSONAL EN SITUACIÓN DE DISCAPACIDAD
Authors: Betancourt Wendy Otaya 
Published: March 2018

En este documento se propone desarrollar un plan agregado de producción de una compañía, incluyendo personal en condiciones de discapacidad, los cuales presentan diferentes tiempos para las ejecuciones de las tareas e incluso son incompatibles con algunas actividades. El modelo de programación lineal entera mixta busca maximizar tanto la productividad como el flujo de caja respectivo. Se considera para el modelo los beneficios tributarios del gobierno Colombiano asociados a la inclusión del personal en condición de discapacidad. El modelo es validado con un caso estudio.PALABRAS CLAVES: Planeación de la Producción, Investigación de Operaciones y ética, Discapacidad, Programación lineal.
Okul öncesi dönem çocuklarının ego sağlamlık düzeylerinin incelenmesi
Authors: Balaban Dağal Asude , Bayındır Dilan 
Published: March 2018

Ego sağlamlığı risk faktörlerine rağmen olumlu gelişme eğilimi olarak tanımlanmaktadır. Çocuğun gelişimi açısından risk oluşturan faktörler ve bu risk faktörlerine rağmen gelişimini olumlu devam ettirebilmesine olanak veren koruyucu faktörler bireysel, ailesel ve çevresel boyutta ele alınmaktadır (Brown, Barbarin ve Scott, 2013; Gizir 2007). Okul öncesi dönem çocuklarla ego sağlamlık düzeyini etkileyen değişkenleri inceleyen Türkiye’deki araştırma sayısı oldukça sınırlıdır. Bu nedenle araştırmanın amacı, 50-72 aylık, okul öncesi eğitim kurumlarına devam etmekte olan çocukların ego sağlamlık düzeylerinin yaşlarına, cinsiyetlerine, anne-baba yaşlarına, anne-baba eğitim düzeyine, sahip oldukları kardeş sayılarına ve evde bakıcı olup olmamasına göre farklılaşıp farklılaşmadığını tespit etmek olarak belirlenmiştir. Araştırma betimsel tarama modelinde tasarlanmıştır. Veriler 2015-2016 eğitim-öğretim yılında, okul öncesi eğitim kurumlarına devam eden çocukların annelerinden toplanmıştır. Araştırmada yaş ortalaması 65.03 ay olan 775 çocuğa ulaşılmıştır. Araştırmaya katılan çocukların 397’si kız 378’i ise erkektir. Araştırmada veri toplama aracı olarak Eisenberg ve arkadaşları tarafından 1996 yılında geliştirilen ve Önder ve Gülay-Ogelman (2011) tarafından Türkçe’ye uyarlanan Ego Sağlamlığı Ölçeği (Anne Formu) kullanılmıştır. Araştırma sonuçlarına göre çocukların ego sağlamlık düzeyleri cinsiyet açısından değerlendirildiğinde kızlar lehine anlamlı bir fark elde edilmiştir. Diğer değişkenlerin ego sağlamlık düzeyi üzerindeki etkisi ise istatistiksel olarak anlamlı bulunmamıştır.
KEMATIAN MENDADAK KARDIOVASKULER
Authors: Suryadi Taufik 
Published: March 2018

Abstrak. Kematian mendadak merupakan kematian yang terjadi pada 24 jam sejak gejala-gejala timbul, namun pada kasus-kasus forensik sebagian besar kematian terjadi dalam hitungan menit bahkan detik sejak gejala pertama timbul. Dilaporkan laki-laki berusia 42 tahun meninggal secara mendadak setelah mengalami kejang-kejang dan tidak sadarkan diri. Setelah dilakukan pemeriksaan oleh tenaga medis di Instalasi Gawat Darurat (IGD), pasien dinyatakan Death on Arrival (DOA). Dari hasil pemeriksaan luar dijumpai bintik kemerahan pada kelopak mata bagian dalam serta warna kebiruan pada ujung jari tangan dan kaki tanda-tanda terjadinya asfiksia. Sebab kematian adalah akibat kegagalan sistem kardiovaskuler yang terjadi secara mendadak. (JKS 2017; 2: 115-122)Kata kunci : Kematian mendadak, penyakit kardiovaskuler, aspek medikolegalAbstract. Sudden death is a death that occurred in the 24 hour since symptoms arise, but in cases of forensic most deaths occur within minutes if not seconds since the first symptoms arise. Reported men aged 42 years died suddenly after suffering convulsions and unconsciousness. After examination by medical personnel in the emergency room, the patient is declared Death on Arrival (DOA). From the results of external examination found red spots on the inside of the eyelid and a bluish color on the tip of the fingers and toes signs of asphyxia. Cause of death was due to failure of the cardiovascular system that occurs suddenly.(JKS 2017; 2: 115-122)Keywords: Sudden death, cardiovascular disease, medicolegal aspect;
MICRORNA-21, MICRORNA-155 DAN MICRORNA-10B: BAGAIMANA PERANNYA PADA KANKER PAYUDARA?
Authors: Juwita Juwita 
Published: March 2018

Abstrak. Kanker payudara merupakan jenis kanker yang masih banyak diderita perempuan, baik di negara maju maupun berkembang. Perubahan genetik pada gen regulator utama menyebabkan perubahan ekspresi protein sehingga memicu terjadinya kanker. Saat ini diketahui bahwa microRNA berperan sebagai regulator utama gen manusia dan juga terlibat dalam karsinogenesis kanker payudara. MicroRNA-21 (miR-21), microRNA-155 (miR-155) dan microRNA-10b (miR-10b) merupakan oncogenic miRNA yang memicu perkembangan kanker payudara melalui inhibisi protein tumorsuppressor. Tinjauan ini membahas mengenai peran, gen target tumorsuppresor dan dampaknya terhadap perkembangan, invasi dan metastasis kanker payudara. (JKS 2017; 2: 123-130)Keyword: kanker payudara, miR-21, miR-155, miR-10b.Abstract. Breast cancer is a type of cancer that still affects many women, and is found in both developed and developing countries. Genetic changes of the regulatory genes affect protein expression leading to cancer. It is known that microRNA has a role as a major regulator of human genes and involved in carcinogenesis of breast cancer. MicroRNA-21 (miR-21), microRNA-155 (miR-155) and microRNA-10b (miR-10b) are oncogenic miRNA that trigger the development of breast cancer through inhibition of tumorsuppressor protein. This review will discuss the role, target genes of tumorsuppressor and their impact on the development, invasion and metastasis of breast cancer. (JKS 2017; 2: 124-130)Keyword: breast cancer, miR-21, miR-155, miR-10b