bluuebunny/crossref_metadata_2025_split huggingface dataset:
Conselho Fiscal, Relevância e Informatividade da Informação Contábil no Mercado de Capitais Brasileiro
Authors: Isac de Freitas Brandão  
Published: December 2024

Objetivo: Analisou-se a relação de características do conselho fiscal com a relevância e a informatividade da informação contábil no processo de precificação de ações das empresas brasileiras de capital aberto.
Fundamento: Conflitos de agência podem refletir negativamente na qualidade da informação contábil, reduzindo sua relevância e informatividade. O conselho fiscal é um mecanismo interno de governança corporativa que pode mitigar estes conflitos, contribuindo para a elevar a qualidade da informação contábil e sua utilidade no processo de precificação de ações e, consequentemente, elevar sua relevância e informatividade.
Método: A amostra foi composta por um painel balanceado de 101 empresas listadas na Brasil, Bolsa Balcão no período 2010-2020. Por meio de estimações com método dos momentos generalizados sistêmico foi analisado o efeito moderador de características do conselho fiscal (instalação, tamanho e composição) sobre a relação entre informações contábeis e preço (relevância) e retorno anormal (informatividade) das ações.
Resultados: A instalação do conselho fiscal permanentemente e com cinco membros modera positivamente as relações entre patrimônio líquido e preço da ação (relevância) e entre variação do patrimônio líquido e retorno anormal da ação (informatividade). A presença de conselheiros indicados por acionistas minoritários/preferencialistas, por sua vez, apresentou efeito moderador positivo sobre a relação entre variação do lucro líquido e retorno anormal da ação (informatividade).
Contribuições: Os achados da pesquisa revelam que características do conselho fiscal (instalação, tamanho e composição) estão associadas à relevância e informatividade da informação contábil. Estes achados indicam que o conselho fiscal, quando instalado conforme as boas práticas de governança corporativa, pode contribuir para a redução de conflitos de agência e assimetria informacional no mercado de capitais brasileiro, elevando a utilidade da informação contábil para no processo de precificação de ações.

Palavras-chave: Conselho fiscal. Relevância da informação contábil. Informatividade da informação contábil. Governança corporativa.
Processo de análise das consultas públicas ao longo da atualização do Rol de Procedimentos e Eventos em Saúde da Agência Nacional de Saúde Suplementar
Authors: Riera Rachel , Cabrera Martimbianco Ana Luiza , De Oliveira Cruz Latorraca Carolina , Porto de Toledo Isabela , Leite Pacheco Rafael , Borges Silva Roberta , Colpani Verônica 
Published: December 2024

IntroduçãoO processo de atualização do Rol de Procedimentos e Eventos em Saúde da Agência Nacional de Saúde Suplementar (ANS) inclui uma etapa de consulta à opinião pública quanto à recomendação de incorporação ou não da tecnologia pela agência. O objetivo deste estudo é apresentar e exemplificar o processo adotado pela ANS na análise das consultas públicas (CP) abertas durante a atualização do Rol, e conduzido em colaboração com o Núcleo de Avaliação de Tecnologias em Saúde do Hospital Sírio-Libanês (NATS-HSL).
MétodosEstudo descritivo, conduzido no NATS-HSL como parte do projeto “Apoio às ações de Avaliação de Tecnologias em Saúde da Agência Nacional de Saúde Suplementar”, desenvolvido pelo Hospital Sírio-Libanês por meio do Programa de Apoio ao Desenvolvimento Institucional do Sistema Único de Saúde (PROADI-SUS).
ResultadosApós a recomendação preliminar da ANS, favorável ou contrária à incorporação de uma tecnologia no Rol, a sociedade civil pode consultar os documentos que subsidiaram essa decisão e contribuir para a recomendação final, por meio de um formulário eletrônico disponível na página da ANS. A análise das contribuições de cada CP é estruturada em um relatório padrão. Durante o processo de análise, o NATS-HSL (i) identifica as contribuições com conteúdo técnico-científico, (ii) reúne as contribuições com argumentos semelhantes e (ii) propõe respostas às contribuições que são estruturadas em um relatório enviado à ANS. As respostas consideram o conteúdo dos documentos apresentados pelos proponentes; o relatório de análise crítica dessas propostas; aspectos de eficácia, segurança e impacto orçamentário das tecnologias em saúde e aspectos clínicos relevantes para a tomada de decisão. O relatório de análise das contribuições da CP, os documentos técnico-científicos eas resoluções da reunião do COSAUDE são considerados pela ANS na decisão final sobre a incorporação da tecnologia no rol.
Discussão e conclusões
A análise sistematizada das contribuições sociais é viável e possibilita a identificação de aspectos relevantes para cada tecnologia avaliada. A devolutiva, com respostas aos questionamentos dos contribuintes, possui um caráter educativo e, portanto, estruturante, estimulando a literacia em saúde. A parceria com instituições de pesquisa, com excelências na área de ATS tem sido uma estratégia importante para garantir a implementação do processo de envolvimento público na incorporação de tecnologias na saúde suplementar.
A comparison of professional liability of architects in Poland and Sweden
Authors: Walasek Katarzyna , Walasek Dariusz , Pramfelt Magdalena 
Published: December 2024

In Poland, the title of architect is a regulated profession, and many parameters must be met in order to obtain a construction license in the architectural specialty. On the other side of the Baltic Sea, in Sweden, where being an architect is also a regulated profession, the responsibility of this profession presents itself differently. The comparison of Poland and Sweden in terms of architectural professional liability aims to analyse how the architectural design process can influence the quality of architecture and the relationship between the architect and investor. By analysing these relations, one can observe the tendencies in architectural styles and the cost of building. The comparison of these two countries is based on the analysis of granting the architectural title and the required education. Another important factor in the comparison is the matter of liability. In Poland, an architect has civil responsibility, while in Sweden, an architect does not. The fact that the same architect works throughout all phases of the project in Poland allows for better implementation of the designer’s assumptions. In contrast, in Sweden, where phases of the project circulate between different architects, the creator of the concept has limited control over the end result. These differences have a big impact on the quality of architecture in general.
Интертекстуальность художественного дискурса как реализация культурно-интеграционных процессов
Authors: Смирнова А.И. 
Published: December 2024

В статье определяется функциональное значение интертекстуальности как литературного приема, анализируются различные типы взаимодействия текстов. Рассматриваются произведения русских прозаиков, принадлежащие к различным направлениям современной литературы. В ходе анализа текстов выявляются разные формы интертекстуальности: паратекстуальность («Последняя пастораль» Адамовича), соприсутствие нескольких текстов в одном («Печальный детектив» Астафьева, «Голова Гоголя» Королева).
The article reveals the functional significance of intertextuality as a literary device, analizes various types of texts’ interrelations. The selection of works of Russian prosewriters was due to them belonging to different literary trends in contemporary literature. The analysis prompted identification of various forms of intertextuality: paratextuality (Last Pastorale by Adamovich), «co-presence» of several texts in one (Sad Detective by Astafyev, Gogol’s Head by Korolyov)
Эссеистика Шарля Пеги в свете прагматики текста
Authors: Тимашева O.В. , Тищенко М.В. 
Published: December 2024

Статья посвящена рассмотрению прагматики текста литературно-художественного эссе. Анализируется сила воздействия текста на читателя, имеющего свое понимание, видение, осмысление, свой кругозор. Доказывается антропоцентризм и многозначность жанра эссе.
The article considers text pragmatics of a literary essay. It analizes the «force impact» on the reader, who refers to his personal understanding, vision, reflection, his scope. Anthropocentrism and polysemy of the essay genre are being also proved.
Особенности и функции паузации в тексте пьес британского театра абсурда
Authors: Томская Н.Н. 
Published: December 2024

В статье рассматривается паузация как фоностилистическое явление, свойственное тексту пьес британского театра абсурда. В силу родовых особенностей драмы в драматургическом тексте отмечаются разные способы фиксации функционально различных пауз, начиная от грамматической паузы и заканчивая длительной паузой — молчанием.
The article considers pausation as a phonostylistic phenomenon in the texts of the plays of the British theater of the absurd. Due to generic features of drama there are different ways of fixation of functionally different pauses in the dramatic text, ranging from a grammatical pause to a long «silence» pause.
Research on Electronic Forensics Based on Blockchain Technology
Authors: Hu Shanshan 
Published: December 2024

The development of high technology, for public life to provide a justification at the same time, also encouraged the spirit of cybercrime, to become more and more rampant. In network crime, electronic data is usually used as the main evidence to determine the facts of the crime and plays an important role in the smooth trial of the case. But because electronic data on dependent, concealment, easy destructive strong science and technology, the forensics work is now in trouble. The mature use of blockchain technology can avoid existing problems to a certain extent, which is helpful to the smooth progress of electronic forensics. This paper on electronic evidence how to more effectively, combined with research blockchain technology, improve the efficiency of electronic evidence collection work.
Study on Preparation of Cathode Material of Lithium Iron Phosphate Battery by Self-Craning Thermal Method
Authors: Pan Maosen , Ge Yali , Lin Bo-hao 
Published: December 2024

The cathode material of carbon-coated lithium iron phosphate (LiFePO4/C) lithium-ion battery was synthesized by a self-winding thermal method. The material was characterized by X-ray diffraction (XRD) and scanning electron microscope (SEM). The electrochemical properties of LiFePO4/C materials were measured by the constant current charge-discharge method and cyclic voltammetry. The results showed that the LiFePO4/C material prepared by the self-propagating heat method has a typical olivine crystal structure, and the product had fine grains and good electrochemical properties. The optimal sintering temperature is 700 ℃, the sintering time is 24 h, the particle size of the lithium iron phosphate material is about 300 nm, and the maximum discharge capacity is 121 mAh/g at 0.1 C rate.
DIAGENETIC STUDY BASED ON PETROGRAPHY: IMPLICATIONS FOR SANDSTONE POROSITY OF THE PEUNASU FORMATION, PULAU NASI, ACEH
Authors: Gunarsih Dina , Sary Cut Afriyana , Muhni Akmal , Rahmatillah Lia Fitria , Sartika Dewi 
Published: December 2024

Diagenetic studies observe the process of changing sedimentary deposits into sedimentary rocks. This study is critical because it relates to the quality of rock porosity, which can be filled by fluid. The analysis of the Peunasu Formation is interesting because previous researchers considered that the Tertiary sedimentary rocks in the Northwest Aceh Basin are equivalent to rock units in the petroleum system in the North Sumatra Basin and Mergui Basin. Meanwhile, studies on the Peunasu Formation, a tertiary sedimentary rock, still need to be completed. Therefore, this study was carried out to determine the characteristics and diagenetic processes in the sandstone of the Peunasu Formation. The method used is petrographic observation, which identifies the composition of rocks along with textures such as grain size, roundness, sorting, grain contact, and porosity. The results are that the Peunasu Formation sandstone is classified as sublitharenite, lithic greywacke, and litharenite. The diagenetic regime is mesogenesis. In the mesogenesis stage, the sandstone of the Peunasu Formation experiences compaction, cementation, and dissolution. The porosity of the Peunasu Formation sandstone, as determined by the percentage of pores, exhibits a range of 0.5% to 16.8%, categorizing it as ranging from negligible to moderate. Compaction reduces the intergranular porosity, while the dissolution of grains contributes to the formation of secondary porosity.
Analisis Penggunaan Media Ular Tangga Untuk Meningkatkan Keaktifan Siswa Kelas 4 SDN Wonotingal
Authors: Rismawati Ika , Nuroso Harto , Poncowati Lilik , Purnamasari Iin 
Published: December 2024

Penggunaan media pembelajaran juga merupakan bagian keberhasilan dalam suatu proses pembelajaran. Namun kenyataannya media pembelajaran masih belum dimanfaatkan secara maksimal. Kondisi tersebut disebabkan oleh kurangnya inovasi guru dalam memahami dan menggunakan media. Tujuan dari penelitian ini yaitu untuk meningkatkan keaktifan siswa saat proses pembelajaran melalui penggunaan media ular tangga pada siswa di kelas 4 SDN Wonotingal. Penelitian ini dilatarbelakangi oleh kurangnya guru dalam pemanfaatan media pembelajaran yang konkrit, sehingga siswa kurang berpartisipasi aktif dalam pembelajaran. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Subjek data dalam penelitian ini seluruh siswa di kelas 4 SDN Wonotingal yang berjumlah 27 siswa yang terdiri dari 14 siswa perempuan dan 13 siswa laki-laki. Teknik pengumpulan data menggunakan observasi, dokumentasi, menyajikan beberapa jurnal dan literature ilmiah. Teknik analisis data yang digunakan yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil peneliti mengenai analisis penggunaan media ular tangga ini dapat meningkatkan keaktifan siswa dikelas 4 SDN Wonotingal. Hasilnya selama proses penelitian siswa sangat aktif dan antusias selama proses pembelajaran berlangsung dengan penggunaan media ular tangga. Sehingga penelitian ini menyimpulkan bahwa media pembelajaran ular tangga dapat meningkatkan keaktifan belajar siswa.
The Influence of the Socioscientific Issue Approach on the Problem Solving Skills of Class X Phase E Students
Authors: Lubis Rizqi Rohimah , Dewi Wahyuni Satria , Mufid Fatni , Anshari Rio 
Published: December 2024

The goal of 21 st century learning is to develop 4C skills in students. Problem solving is one part of the 4C skills that needs to be improved. Problem solving skills can be integrated to solve problems in the real world. In fact the level of problem solving skills of students at SMAN 3 Panyabungan is still relatively low. One solution that can be done to solve these problems is by using a socioscientific issue approach. The goal of this research is to specify the significant influence of the socioscientific issue approach on the problem solving skills of class X phase E students. This categorize of research is experimental research using a posttest only design and the sampling techniquei used was cluster random sampling. The population in this study was all class X phase E while, the sample was class X phase E1 as the experimentali class and class X phase E7 as the control class. Results obtained, the average value of the experimental class was higher than the control class, so that the value of th = 3.945 and the value of tt = 2.017 were obtained with a significance level of 0.05.
Integration of World Literary Traditions and Innovative Artistic Searches in Contemporary Kazakh Prose
Authors: Rita B. Sultangaliyeva  , Sandugash S. Sagidulliyeva  , Zinulla Zh. Mutiyev  , Gulnaz S. Sagynadin  , Aidarbek A. Akbulatov  , Gauhar S. Askarova  , Kamshat B. Zhumasheva  
Published: December 2024

This paper aims to explore the ways, in which contemporary Kazakh prose writers create innovative texts characterized by hybridity peculiar to the era of postmodernism. In our study, we view the prose in contemporary Kazakhstan as a phenomenon of glocalization, since it combines global trends in postmodern literature with an original local flavor. Drawing on the short stories by five distinguished young prose authors and using narrative, hermeneutic and comparative methods of analysis, we identify innovative forms of dealing with social problems and universal values, as well as conveying the characters’ inner feeling in contemporary Kazakh artistic prose. We provide examples of the influence of global artistic techniques on Kazakh literary works and their integration with Kazakh folklore to reflect the fate of the Kazakh people during the period of political and social instability in the country during the transitional period. The results of the qualitative analysis show that young prose authors' creativity forms a new color by integrating national folklore motifs with traditions of world literature based on Gothic and mystical themes. Through hybrid texts based on references to terror and mysticism, they raise issues of national identity and national code in their own unique styles incorporating mythopoetic expressions.
Kaupunkiviljelyn käytäntöyhteisöt osana kaupunkien kestävyyssiirtymää
Authors: Willman Krista 
Published: December 2024

Kaupunkiviljely voi lisätä kaupunkien ekososiaalista sopeutumiskykyä esimerkiksi sään ääri-ilmiöiden, ruokaturvan heikkenemisen, luonnon monimuotoisuuden hupenemisen tai sosiaalinen eristäytyminen ongelmien äärellä. Viljelymahdollisuuksien ja -tilan lisääminen onkin kaupungeille tärkeä keino kestävyyssiirtymän edistämisessä. Artikkeli tarkastelee kaupunkiviljelyä yhteishallinnan ja käytäntöyhteisöjen valossa. Kysyn, millaisia käytäntöyhteisöjä yhteishallinnan pohjalta organisoituneilla kaupunkiviljelmillä muodostuu, millainen rooli kaupunkiorganisaatiolla on käytäntöyhteisöjen kehityksessä, ja kuinka käytäntöyhteisöt kykenevät ylläpitämään kaupunkiviljelyn jatkuvuutta. Tutkimusote on etnografinen ja aineisto on kerätty neljällä tamperelaisella kaupunkiviljelmällä. Aineisto koostuu viljelytahojen haastatteluista sekä osallistuvasta havainnoinnista. Analyysissä yhdistyy aineistolähtöinen organisoitumisen ja yhteisöllisyyden teemoittelu ja teemojen peilaaminen käytäntöyhteisön teoriaan.
Käytäntöyhteisöt ja osallistujien keskinäinen sitoutuminen ovat tärkeässä roolissa niin yksittäisten viljelyhankkeiden kuin koko kaupunkiviljelytoiminnan jatkuvuuden kannalta. Tuloksissa korostuu kaupunkilaisten muodostamien yhteisöjen toimijuus osana urbaania kestävyyssiirtymää. Kaupunkiorganisaation ja viljelijöiden välinen yhteistyö korostuu viljelyn organisoitumisessa, mutta avoin keskusteluyhteys on tärkeää myös viljelytoiminnan myöhemmissä vaiheissa. Kaupunki onkin usein viljely-yhteisöjen keskeisin yhteistyökumppani, jopa osa viljelyn käytäntöyhteisöjä. Urbaanien käytäntöyhteisöjen muodostamat verkostot ja niiden potentiaali saattaa eri toimijoita yhteen vaativat lisätutkimusta, jotta voidaan päästä käsiksi spontaanien ekososiaalisten kestävyyskäytäntöjen muodostumiseen.
Analisis Penggunaan Platform Berbagi Video dalam Mendorong Self-Directed Learning Siswa pada Pembelajaran Pengembangan Perangkat Lunak dan Game
Authors: Aziz Fatahul , Arsalaan Ahmad Tsaaqib , Widaniah Nur 
Published: December 2024

Platform berbagi video seperti YouTube dapat mendukung pembelajaran mandiri yang memperkaya pengetahuan secara teoritis dan praktis bagi siswa terutama pada pembelajaran pengembangan perangkat lunak dan game. Terlebih penggunaan YouTube sebagai plaftform pembelajaran mandiri semakin meningkat seiring dengan perkembangan teknologi. Oleh karena itu, penelitian ini bertujuan untuk menganalisis penggunaan YouTube dalam mendorong self-directed learning siswa pada pembelajaran pengembangan perangkat lunak dan game. Metode penelitian ini adalah penelitian deskritif kualitatif. Subjek penelitian ini adalah guru dan siswa Jurusan Rekayasa Perangkat Lunak. Teknik dan instrumen pengumpulan data berupa wawancara. Teknik analisis data menggunakan analisis Strenghts, Weaknesses, Opportunities, Threats (SWOT). Hasil penelitian ini menunjuukan penggunaan YouTube dapat mendorong self-directed learning siswa pada pembelajaran pengembangan perangkat lunak dan game. Implikasi penelitian ini dapat memberikan wawasan mendalam berkaitan dengan peran YouTube dalam mengupgrade kemampuan self-directed learning siswa, serta mengidentifikasi strategi yang dapat mendukung memaksimalkan penggunaan platform ini dalam pembelajaran pengembangan perangkat lunak dan game.
ОБҐРУНТУВАННЯ ПОКАЗНИКА ЕФЕКТИВНОСТІ ФОРСУВАННЯ ВОДНОЇ ПЕРЕШКОДИ БРОНЕТРАНСПОРТЕРАМИ ПІД ЧАС ВЕДЕННЯ БОЙОВИХ ДІЙ
Authors: КОВТУН АНАТОЛІЙ , КУПІН СЕРГІЙ , ЯРМОЛЮК ВАДИМ , СУХОРУКОВ ВОЛОДИМИР 
Published: December 2024

The work substantiates the relevance of solving the problem of determining the efficiency indicator of the use of armored wheeled vehicles when carrying out measures to overcome water obstacles during hostilities, taking into account the fact that combat vehicles may receive various types of damage from the enemy's weapons when performing their assigned tasks. To determine the effectiveness of the forcing task of water obstacles by armored personnel carriers during the conduct of hostilities, it is proposed to use a new coefficient of effectiveness of the execution of the combat task, which consists of the coefficients of effectiveness, efficiency and resource provision of the execution of the task. The paper proposes a mathematical model for determining the efficiency indicator of forcing through a water obstacle by armored personnel carriers during combat operations actions if they have combat damage. An armored personnel carrier has stability on water if the metacenter lies above its center of mass. If the total flow of water entering due to damage to the body of the armored personnel carrier is less than or equal to the total productivity of the means of water pumping, then the time of movement of the armored personnel carrier and the distance that it passes in a damaged state, not limited, and the car will reach the shore. If the total flow of water is greater than the productivity of the means of water pumping, then there will be a gradual accumulation of water in the body of the armored personnel carrier. As the water accumulates, the static pressure and the total flow of water due to damage will increase, and the speed of the armored personnel carrier will decrease, the time for forcing the water obstacle will increase. The given dependencies for evaluating the effectiveness of the tasks of forcing the water obstacle by armored personnel carriers during hostilities in the presence of combat damage, allow to determine the influence on the efficiency index of various components and outline the ways to meet the specified requirements for modern models of floating vehicles. The work gives examples of calculations using a mathematical model for determining the efficiency indicator of forcing through a water obstacle by armored personnel carriers during combat operations in the presence of combat damage.
БЕЗГЛЮТЕНОВИЙ ХЛІБ НА ОСНОВІ БОРОШНА РИСОВОГО З ДОБАВКОЮ ЧАЮ МАТЧА
Authors: ВОРОБЕЦЬ МАРІЯ , ЗАХАРОВСЬКА ОЛЕКСАНДРА 
Published: December 2024

У роботі досліджено вплив чаю матча як добавки на органолептичні та фізико-хімічні показники безглютенового хліба на основі борошна рисового. Борошно частково замінювали на чай матча на етапі замішування тіста. Органолептичною оцінкою встановлено, що добавка чаю матча найбільше впливає на такі показники, як: колір, смак, запах. За вмісту чаю матча 1,0 і 2,0 % (мас.) від борошна рисового у досліджуваних зразках хліба відчувається приємний аромат і присмак зеленого чаю, за вмісту 3,0 % (мас.) від борошна – гіркуватий післясмак. Зразки хліба, за збільшення вмісту добавки, набувають забарвлення з відтінками зеленого: від помітного зеленуватого до темно-зеленого. Всі досліджувані зразки безглютенового хліба на основі борошна рисового з добавкою чаю матча за такими фізико-хімічними показниками, як: пористість, вологість, кислотність відповідають стандартним вимогам.