bluuebunny/crossref_metadata_2025_split huggingface dataset:
Income smoothing en cooperativas de crédito brasileñas: los efectos del incumplimiento
Authors: Sallaberry Jonatas Dutra , Venturini Lauren Dal Bem , Lerner Arthur Frederico , Flach Leonardo 
Published: January 2024

Objetivo: El objetivo del estudio es analizar si las cooperativas de ahorro y crédito gestionan sus resultados contables, con el fin de suavizarlos a través de provisiones para cuentas incobrables (income smoothing), desde una perspectiva de incumplimiento.
Metodología: La muestra alcanza 938 cooperativas únicas entre el período de diciembre de 2010 a diciembre de 2018, con datos del Banco Central de Brasil, probados mediante la técnica estadística de regresión múltiple, en paneles trimestrales.
Resultados: La variación en el stock de operaciones de crédito y la utilidad neta ajustada no fueron estadísticamente significativas en el modelo, sin embargo no fue posible aceptar la hipótesis de que las cooperativas de ahorro y crédito utilizan la estimación preventiva para riesgos crediticios (PPC) como mecanismo de gestión de resultados. La tasa de interés implícita en el resultado de los ingresos por operaciones de crédito fue significativa y, por tanto, relacionada con la variación del PPC, mientras que la condición de entrada libre no mostró significación estadística. La variación de la morosidad resultó significativa en el modelo, con un coeficiente negativo, lo que implica coherencia con la hipótesis de gestión de resultados, ya que en un escenario de mayor morosidad (riesgo) la relación es negativa y, por tanto, los niveles de PPC son menores, evitando posibles resultados negativos.
Contribuciones del Estudio: Los resultados indican ausencia de gestión de ganancias por parte de PPC en la muestra y el período, lo que contribuye a la discusión de las relaciones entre las variables de gestión de ganancias. Esto permite a las cooperativas de ahorro y crédito reflexionar sobre su estructura interna de gobierno corporativo. Además, la evidencia contribuye al avance de la literatura sobre la manipulación de ganancias en cooperativas de ahorro y crédito, para la cual hay pocos estudios disponibles y juegan un papel importante en el mercado brasileño, asegurando flujos de financiamiento a sectores económicos no atendidos por instituciones bancarias tradicionales.
Treatment of the rent payments in the value-added statement after CPC 06 (R2): an empirical-reflective analysis
Authors: Souza Wellington Rodrigues Silva 
Published: January 2024

Purpose: This article aimed to analyze the effects of CPC 06 (R2) – Leases adoption on the rents line of the Value-Added Statement (VAS) and on the percentage of value-added distributed as rents.
Methodology: The approach of this paper is quantitative, and the data collection method is documental. The sample is composed by merchants listed on B3. Analysis of variations and Wilcoxon signed-rank test were applied on the VAS rent line and on the percentage of value-added distributed as rents of these companies in the three-year period after (2019-2021) and before (2016-2018) the CPC 06 (R2) adoption.
Results: It was identified that, after the CPC 06 (R2) adoption, there was a significant reduction in the values of the VAS rent line and in the percentage of value-added distributed as rents of the sample companies. This occurred because companies have been allocating payments of the same economic nature (compensation to third parties for the use of their capital) in three different lines in the VAS, namely rent, depreciation and interest. The Wilcoxon signed-rank test indicated statistically significant differences in the average value of the VAS rents line and in the average percentage of value-added distributed as rents in the three-year period after the implementation of CPC 06 (R2) compared to the previous three-year period.
Contributions of the Study: The paper contributes to the literature about leases and VAS, being pioneer in the analysis of the effects of leases on this statement after the CPC 06 (R2) adoption. It also helps users of accounting information to understand the effects of leases on the VAS and properly interpret the lines affected by CPC 06 (R2). Finally, it contributes to regulatory authorities, because indicates a potential need to revise the VAS standard.
Evidence of sustainable development goals disclosure in publicly traded Brazilian companies
Authors: Barra João Pedro Lopes , Cunha Ícaro Guilherme Félix da , Oliveira Maria Júlia Estevão de Melo , Policarpo Renata Veloso Santos , Rebelatto Daisy Aparecida do Nascimento 
Published: January 2024

Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG).
Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments.
Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically.
Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.
Structuring of management control systems by resident organizations in technological parks
Authors: Moreira Márcia Athayde , Costa Everaldo Marcelo Souza da , Freitas Carlos Augusto Santana de 
Published: January 2024

Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes.
Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park.
Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls.
Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society.
The Differences in Individual-psychological Properties Of Students-journalists and Professional Journalists
Authors: Bakhvalova Alina 
Published: January 2024

Background:
This article delves into the examination of distinctions in personal traits, professional qualities, and professional self-esteem between seasoned journalists and aspiring student journalists. Numerous studies have undertaken comparisons between student and professional individuals across various domains, but not in journalists.

Methods:
The study involved a sample of 48 students and 48 established journalists, with average ages of 19 and 25 years, respectively. Participants were subjected to a battery of tests, including Rusalov’s Temperament Structure Questionnaire, Cattell’s Sixteen Personality Factor Questionnaire, the “Motivation of Professional Activity” method by Zamfir K., “Motivation for Career” method by Noe A., Noe R., Bachhuber D., Zakirzyanova L.A.’s method for Assessing Journalist Professionalism, Kalina N.F.’s method for Evaluating Social Intelligence, among others.

Results:
We found no disparities in temperament attributes, personal characteristics, and social aptitudes between these two groups. Differences were observed only in certain aspects of self-esteem, such as operational activity and self-esteem of result. Specifically, these differences concern the assessment of hard skills, job satisfaction, and professional responsibility. All the aforementioned aspects were found to be more pronounced in professional journalists compared to their student counterparts.

Conclusion:
The demarcation between students and professional journalists encompasses variations in personal competencies and self-esteem, which form the core of one’s professional self-concept. However, significant differences in personality traits between students and professional journalists were not identified in this research.
Assessment of Globulin Levels and Albumin-to-globulin Ratio in Patients with Type 2 Diabetes and Retinopathy: A Retrospective Single-center Study
Authors: Alhalwani Amani Y. , Khan Muhammad A. , Bahadur Raneem Y. , Almalki Hadeel A. , Sannan Naif S. 
Published: January 2024

Background:
Diabetes is a global health burden, with diabetic retinopathy (DR) repeatedly arising as an inflammatory complication. This study aims to evaluate routine blood measures as inflammatory markers in DR.

Methods:
A cross-sectional study was conducted on patients with type 2 diabetes (T2D) attending an outpatient clinic at a tertiary care hospital. Data on glycated hemoglobin (HbA1c), C-reactive protein (CRP), total protein, albumin, and globulin were retrospectively collected from medical records. Data analysis involved independent t-tests, Mann-Whitney, and Pearson's correlation.

Results:
Encrypted data were collected and analyzed for 139 diabetic patients (70 DR, 69 non-DR). The mean globulin levels were significantly higher in the DR group compared to the non-DR group (30.1g/L±5.04 and 18g/L±9.14, respectively, p<0.001). Moreover, the DR group had a lower mean albumin-to-globulin ratio than the non-DR group (1.3±0.33 and 2.8±2.06, respectively, p<0.001) and a higher mean HbA1c level (8±1.49 and 7.4±1.58, respectively, p=0.020). A weak negative correlation between globulin and albumin levels was detected, with a Pearson's correlation coefficient of -0.085 (p=0.482). Mean values of total protein, albumin, and CRP differed between groups but were not statistically significant (p=0.133, 0.763, 0.396 respectively).

Conclusion:
The study highlights the potential use of routine blood biomarkers as useful indicators for DR in T2D. The observed increase in serum globulin levels and the negative correlation with albumin provide important insights into the pathophysiology of DR. However, further research is necessary to elucidate the mechanisms behind these associations and evaluate the clinical usefulness of these biomarkers.
The Prevalence and Risk Factors of Self-reported Hand Eczema in Health Care Versus Non-health Care Workers during the COVID-19 Pandemic in Latvia
Authors: Oša Anastasija , Bataraga Elga 
Published: January 2024

Background:
Frequent contact with soap, water, and disinfectants can lead to irritant contact dermatitis, which can change the integrity of the skin and weaken its natural protective functions. Since the onset of the Coronavirus disease outbreak, there has been a marked increase in the reported prevalence of contact dermatitis in studies conducted in different countries.

Objective:
Investigate practices related to hygiene and skin care, along with the prevalence and symptoms of new-onset hand eczema among the general population of Latvia during the Coronavirus pandemic. Additionally, this study aimed to identify factors that could be associated with the occurrence of hand eczema.

Methods:
This was a descriptive cross-sectional study that encompassed the general population of Latvia aged over or equal to 18 years. To achieve the objective of the study, an online questionnaire comprising 22 questions was distributed through social media applications during the pandemic between January 1 and April 30, 2023. The responses were systematically gathered and recorded in an Excel spreadsheet, which was subsequently imported into SPSS for the purpose of conducting the analysis.

Results:
Data were collected from 257 individuals, of whom 215 (83.7%) were women. The ages of the participants extended from 18 to 82 years. During the pandemic, 96 (37.4%) participants noticed new skin damage. The prevailing symptom identified within the study population was dryness of the hands (34.6%). There was a notable increase in the frequency of handwashing, hand disinfection, moisturising, and rubber glove use compared to pre-pandemic levels. There were statistically significant associations between new-onset hand eczema and age, more frequent handwashing, disinfection, and the use of rubber gloves.

Conclusion:
According to our results, the skin of the study population was negatively affected by precautions for Coronavirus disease. Several factors were statistically significantly associated with new-onset HE, including young age (18-30 years), regular use of gloves in daily life, frequent hand washing, and disinfection.
Incidence Trend of Prostate Cancer in Markazi Province (Center of Iran), Results of Population-based Cancer Registry, and Application of Joinpoint Regression Model, 2012-2017
Authors: EyvaziNasab Kosar , Alimohammadi Ali , Almasi-Hashiani Amir 
Published: January 2024

Background:
Cancer control, prevention, and treatment, as one of the most common diseases in the world, are a priority of healthcare and treatment around the world. Prostate cancer is one of the most common cancers in the elderly. This study was conducted to determine prostate cancer incidence and its trends in Markazi province, Iran, from 2012 to 2017.

Methods:
In this epidemiological study, all confirmed prostate cancer cases registered in the population-based regional cancer registry of Markazi province, Iran, were included. Crude, age-specific, and age-standardized incidence rates (ASR) of prostate cancer were calculated per 100000 population. ASR was calculated by direct method and using the world standard population. Time trends were assessed using Joinpoint regression analysis, and the average annual percentage change (AAPC) was calculated.

Results:
674 new prostate cancer patients were registered in Markazi province from 2012 to 2017. 89.3% of prostate cancer patients were 60 years old and older, and the highest age-specific incidence rate was in the ≥80 years age group (379.78 per 100000). The ASR of prostate cancer during the study period was 15, 12.9, 9.4, 16.6, 16.2, and 15.4 per 100,000 people, respectively. AAPC was calculated as 3.6% (95%CI: -8.6 to 17.5), but it was not statistically significant (p=0.474).

Conclusion:
ASR for prostate cancer in Markazi province during 2012-2017 did not exhibit significant increasing trends. Also, AAPC changes were not significant. Investigating the impact of early diagnosis using screening and also risk factors, such as working in the metal and chemical industries, is recommended for future studies. Also, it is suggested to check the long-term ASR trend.
A Monitored Self-isolation Model for Asymptomatic COVID-19 Patients to Prevent the Family-based Transmission
Authors: Sirait Reni Aprinawaty , Afrizal  , Putra Andani Eka , Bachtiar Adang , Machmud Rizanda , Hardisman  , Eyanoer Putri Chairani , Jendrius  
Published: January 2024

Background:
Systematic effort and sustainable systems are highly suggested to avoid new family clusters of COVID-19 in a community. It was challenging that self-isolation should be monitored and evaluated to prevent the transmission.

Purpose:
This study aimed to develop and evaluate a monitored self-isolation model, named the “Reni-Model,” for asymptomatic COVID-19 patients to prevent family-based transmission.

Methods:
A mixed-methods approach with an embedded design was employed. The Reni-Model incorporated a moderating factor of patient empowerment through education, participatory discussions, and training. The model was developed through an analysis, design, development, implementation, and evaluation process. The study population was COVID-19 patients, their family members, healthcare workers, and the community in Deli Serdang Regency, North Sumatra Province, Indonesia, in 2022. The respondent characteristics correlated to the self-isolation model's success are gender, education, occupation, and income.

Results:
Data implied several determinant factors, including patient knowledge, attitudes, actions, perceptions, family support, healthcare worker involvement, and collective behaviour, significantly influencing the success of monitored self-isolation. The Reni-Model demonstrated significant effectiveness in preventing the transmission of COVID-19 within families.

Conclusion:
This study emphasises the importance of prioritising and taking concrete actions to implement monitored self-isolation, drawing valuable lessons from the COVID-19 pandemic.
Does Fried Street Food (Kokor) affect Lipid Profiles and bodyweight? The Finding from Swiss Albino Mice
Authors: Amsalu Hailemariam , Yosef Tewodros 
Published: January 2024

Background:Foods fried in palm oil on the streets change the oil composition and produce toxic byproducts. Even though the health implications of fried street food are not fully understood, Ethiopians frequently consume these items. Therefore, this study evaluated the impact of street kokor fried in palm oil on mice's lipid profiles and body weight.Methods:The experiment involved 32 Swiss Albino male and female mice, which were randomly separated into four groups with equal male and female subgroups. The experimental groups, Group II, Group III, and Group IV, got 10%, 20%, and 30% of the daily food intake, respectively. In contrast, the control group (Group-I) received only pellets and a vehicle (water). The mice were killed at the end of the sixth weeks after recieving a diethyl ether anesthetic. Once their blood was drawn through a heart puncture, lipid profile tests were performed on it.Results:In this experiment, the amount of street kokor cooked in palm oil had a significant impact on the mice' body weight [F (3, 24) = 13.841, p = 0.001] and all of the mice in the experimental groups had significantly lower body weights than the mice in Group I (the control group) (P 0.05). Similarly, the dose of palm oil fried street kokor had a significant effect on serum triglyceride (TG) [F (3, 24) = 17.72, p = 0.001], serum low-density lipoprotein (LDL) [F (3, 24) = 90.344, p = 0.001], serum high-density lipoprotein (HDL) [F (3, 24) = 25.38, p = 0.001] and serum total cholesterol (TC) level of the mice [F (3, 24) = 257.480, p = 0.001]. The experimental group mice's lipid profiles, except serum HDL level, were increased significantly compared with the control group mice (P < 0.05).Conclusion:Mice's body weight fell and serum lipid profiles were affected by palm oil-fried street kokor. This study found that palm oil-fried street kokor dramatically decreased mice's body weight. Furthermore, ingesting kokor cooked in palm oil significantly and proportionally elevated mice's serum lipid profiles (TG, LDL, and TC), but it also dramatically and inversely decreased HDL levels.
Analysis of Eco-efficiency and its determinants among Smallholder Vegetable Producers in Eastern Ethiopia
Authors: Mohammed Abdi , Haji Jema , Jemal Kedir , Bekele Ketema 
Published: January 2024

Introduction:
This study aimed to analyse eco-efficiency and its determinants for small holder vegetable producers in Eastern Ethiopia. Multi-stage sampling was used to select 256 small-scale vegetable producers in the study area.

Methods:
The study employed Data Envelopment Analysis to estimate eco-efficiency and Tobit model to identify the sources of differences in the eco-efficiency of farmers. The results of the DEA model revealed that the mean of eco-efficiency was 0.75, indicating that there is still a chance of improving the environmental performance of the farms without compromising the economic output of the farms.

Results:
The results of Tobit depicted that age, education, training, and adoption of sustainable intensification practices positively affect eco-efficiency, while farm size, farm income, and leadership status of the farmer negatively influence the eco-efficiency of the farm.

Conclusion:
Due emphasis should be given to promoting the adoption of SIPs and introducing an inclusive approach to educating farmers in the study area.
Predictors and Barriers Associated with Non-Adherence to ART by People Living with HIV and AIDS in a Selected Local Municipality of Limpopo Province, South Africa
Authors: Nhlongolwane Nkatingi , Shonisani Tshivhase 
Published: January 2024

Introduction:
The partial success of Anti-Retroviral treatment remains a challenge, therefore, contributory factors need to be addressed for treatment success. For instance, issues leading to ART non-adherence, that can be prevented, must be identified and addressed. Prevention of HIV has remained the best approach to controlling the spread of HIV, as there is no definitive cure yet. This study aimed at identifying predictors and barriers associated with ART non-adherence amongst HIV patients attending an adult antiretroviral clinic in Makhado Municipality, Limpopo Province, South Africa

Methods:
A cross-sectional study was conducted with patients who were on antiretroviral treatment, were attending HIV and AIDS clinics, and whose ages ranged from 18 years and above; structured questionnaires were distributed to these respondents.

Results:
A total of 225 respondents participated in the study. There were more female (68%) respondents; most respondents (72%) were unemployed. They travelled more than 15 km to the treatment centers and over half (65%) of the respondents have been on ART treatment for less than five years. The financial cost, the long distance travelled, and forgetfulness were identified as some of the barriers to ART adherence. Respondents mentioned the provision of health education as one of the strategies that might assist in improving adherence.

Conclusion:
Non-adherence to ART poses a significant challenge in the study area. The study concluded that lack of knowledge regarding the urgency of follow-up and financial constraints were contributing to ART non-adherence, therefore, HIV education should form part of the curriculum in the basic education syllabus.