bluuebunny/crossref_metadata_2025_split huggingface dataset:
Práticas de responsabilidade socioambiental e o desempenho organizacional em companhias abertas
Authors: Tres Naline , Dalla Porta Claudia , Mazzioni Sady , Baú Dal Magro Cristian , Di Domenico Daniela 
Published: January 2022

Objetivo: Analisar a relação entre as práticas de responsabilidade socioambiental no desempenho das companhias abertas listadas na [B3].
Metodologia: Foram utilizadas informações sociais e ambientais encontradas nos relatórios anuais de sustentabilidade divulgados de acordo com o padrão GRI 4 (Global Reporting Initiative). Para o desempenho econômico considerou-se as métricas EBITDA e ROA, enquanto para o desempenho financeiro utilizou-se market-to-book e Q de Tobin, coletadas na plataforma Economática®. Utilizou-se a regressão logística binomial para avaliar 220 observações correspondentes ao período de 2014 a 2018.
Resultados: Não foi possível constatar a relação entre a divulgação das práticas socioambientais sobre o desempenho econômico, mensurado pelas variáveis de resultado contábil das empresas. Contudo, sugere que exista influência negativa da divulgação de informações das práticas socioambientais no desempenho financeiro mensurado por variáveis de mercado.
Contribuições do Estudo: Apesar das exigências interpostas pelo conjunto dos stakeholders sobre as empresas para a prática de ações socioambientais, o mercado não reconhece de modo favorável o esforço organizacional. Os resultados apontam para indícios de que os investidores podem considerar os investimentos organizacionais em práticas socioambientais como indesejáveis.
Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado
Authors: Salvatori França Thais , Bezerra Francisco Antonio 
Published: January 2022

Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas.
Metodologia: A BTD (Book-Tax Differences), a ETRc (Current Effective Tax Rate) e a CashETR (Cash Effective Tax Rate) foram os indicadores usados neste estudo para mensurar o nível de agressividade tributária. A amostra correspondeu a todas as empresas que negociaram suas ações na B3, no período de 2010 a 2018.
Resultados: Os resultados deste estudo mostram que empresas que atuam em mercado regulado são menos agressivas tributariamente do que empresas que atuam no mercado livre. Notou-se assim que a regulação de mercados atua como fator que desestimula a implementação de estratégias tributárias mais agressivas.
Contribuições do Estudo: A contribuição prática deste estudo foi avaliar o modelo de regulação setorial vigente no país, sob a ótica dos benefícios fiscais e do controle da agressividade tributária. Este estudo traz de contribuição teórica a necessidade de uma participação mais efetiva dos contribuintes para um modelo regulatório mais pautado na contribuição mútua entre a administração pública e as companhias. Ainda sob o aspecto teórico, o trabalho contribui na avaliação da regulação setorial como um mecanismo de controle da elisão fiscal e redução da agressividade tributária, além de fornecer material de estudo inicial para futuras pesquisas sobre o comportamento do mercado regulado frente à agressividade tributária.
Avaliação da condição econômico-financeira de operadoras brasileiras de planos de saúde: uma nota sobre finanças e regulação
Authors: Rocha Carlos Henrique , Silva Gladston Luiz da , Britto Paulo Augusto Pettenuzzo de 
Published: January 2022

Objetivo: Este estudo objetiva avaliar o desempenho econômico-financeiro de operadoras brasileiras de planos de saúde e investigar possíveis fontes de variações relativas dos índices estudados. O artigo discute, ainda, a questão da regulação a partir da análise econômico-financeira dos entes regulados.
Metodologia: Trata-se de estudo empírico-analítico, com análise e inferência estatística de dados secundários. A base metodológica do artigo compreende indicadores econômico-financeiros padronizados, indicadores adaptados às especificidades operacionais das operadoras de planos de saúde e teste das amplitudes múltiplas. A base de dados em painel foi elaborada a partir de informações publicadas pela Agência Nacional de Saúde Suplementar e compreende uma amostra contendo as catorze maiores operadoras de planos de saúde em operação no Brasil.
Resultados: Concluiu-se que as operadoras de planos de saúde analisadas estão bem posicionadas em termos econômico-financeiros. Conluiu-se, ainda, que a forma de organização empresarial, o tamanho relativo e o mercado regional da operadora têm influência significante sobre o desempenho das operadoras de planos de saúde. Desta feita, é possível se discutir se o modelo atual de regulação da saúde suplementar no Brasil é adequado para se atingir o objetivo de continuidade do serviço sob modicidade tarifária.
Contribuições do Estudo: No que tange às contribuições, o artigo demonstra que uma técnica relativamente simples pode contribuir tanto para o processo regulatório como da avaliação da regulação. Em particular, contribui ainda ao evidenciar que as operadoras de planos de saúde no Brasil estão bem posicionadas em termos econômico-financeiros, levantando a discussão do modelo atual de regulação da saúde suplementar no Brasil quanto aos objetivos de continuidade do serviço sob modicidade tarifária.
Eficiência do sistema de transporte metroferroviário brasileiro: uma aplicação da Análise Envoltória de Dados
Authors: Da Silva Brum Maria Cecilia , Wickstrom Alves Tiago 
Published: January 2022

Objetivo: Analisar a eficiência técnica das empresas metroferroviárias brasileiras.
Metodologia: Foi analisada a eficiência técnica das empresas metroferroviárias brasileiras por meio da Análise Envoltória de Dados (DEA), com suporte na Análise de Janelas e considerando o modelo de retornos variáveis. O estudo contemplou um período de cinco anos, para oito empresas que totalizam 90% dos passageiros transportados no sistema metroferroviário. Como variáveis foram utilizados os principais insumos e produtos do transporte metroferroviário referenciados na literatura internacional.
Resultados: São tecnicamente eficientes apenas as empresas metroferroviárias classificadas como de grande porte e dentre estas somente o Metrô SP se manteve eficiente em todos os anos analisados. As empresas de médio porte apresentaram-se ineficientes em todos os anos da amostra, sendo identificada a necessidade de redução média de 19% nos insumos para que estas se tornem tecnicamente eficientes. A inclusão de variável financeira como insumo não teve reflexo significativo nos índices de eficiência apurados. O estudo revela que prepondera no sistema de transporte metroferroviário brasileiro retornos crescentes de escala.
Contribuições do Estudo: O estudo identifica melhorias potenciais para as empresas consideradas ineficientes e revela que estas são empresas públicas de médio porte, com altos níveis de financiamento dos seus custos por meio de recursos governamentais, servindo este estudo de referência para ampliar a pesquisa sobre o tema, dada a relevância de se identificar o efeito do custeio das operações do transporte por meio de recursos governamentais sobre a eficiência das empresas. Nessa esteira, ao identificar que prepondera no sistema de transporte metroferroviário brasileiro retornos crescentes de escala, este estudo contribui para a análise de políticas públicas vinculadas ao acesso da população a este transporte, uma vez que retornos crescentes sugerem que o aumento da produção, que tem como principal variável o número de passageiros transportados, pode gerar benefícios quanto à eficiência das empresas.
Constitutional Amendment 95/2016 and its impact on a federal university
Authors: Oliveira Viviane Amorim de , Vieira Eduardo Tadeu , Santos Tiago Mota dos , Niyama Jorge Katsumi 
Published: January 2022

Purpose: To evaluate the effects of Constitutional Amendment 95/2016 on the budget of the University of Brasília in the period from 1995 to 2017, based on an econometric model for forecasting expenditure, using a hypothetical scenario and a retrospective approach.
Methodology: Based on bibliographic and documentary research, statistical multiple linear regression modeling by the ordinary least squares method was used as a tool to measure and identify the possible effects of the Amendment on the University of Brasilia’s budget.
Results: The constructed area, the length of stay of students, and the total number of employees were identified as the variables that have the greatest impact on the forecast of the University’s expenditure. These variables are statistically significant and positively related to the dependent variable “expenses paid”. When considering the historical scenario of UnB, especially with regard to the government policies adopted in the period analyzed, there were insufficient resources for maintaining the University’s main activities, which are widely recognized as the teaching, research and extension course tripod. This lack of resources was not a situation specific to UnB; it affected all federal institutions of higher education (IFES), and was linked to the period analyzed, during the time Constitutional Amendment [CA] 95/2016 was hypothetically valid in relation to the budget of the University of Brasilia, from 1995 to 2017.
Contributions of the study: This study seeks to help expand the literature dealing with the management of public entities, specifically universities. By putting forward the respective variables, we enable future managers to measure the impact of the Constitutional Amendment in its historical context. These scenarios will enable adequate planning and decision making for expanding or reducing the supply of public services depending on the resources available.
Internal controls for risk management: perception of auditors and managers
Authors: Santos Isadora Marques dos , Valdevino Rosângela Queiroz Souza , Queiroz Rosilania Silva de , Oliveira Adriana Martins de , Oliveira Letícia Jéssica Freitas de , Silva Meskla Gislainy Marques da 
Published: January 2022

Purpose: This article aims to analyze the perception of auditors and managers in relation to internal controls in risk management in companies.
Methodology: The research is descriptive and qualitative. Two identification scripts were carried out, divided into two parts: the first containing 05 closed questions about the characterization of the professionals and the second the questions directed to the research area. The first script was addressed to independent auditors and contains 08 open questions. The second was directed to the managers and contained 10 open questions, 07 of which were elaborated based on the theoretical framework of the research and the others were taken from the study by Peleias et al. (2017). Data processing took place through content analysis using the Atlas / TI software.
Results: Based on the research findings, the managers claim to have an internal control that collaborates with risk management, in this sense they always invest in programs, as they claim that they help in the prevention of errors. In the view of independent auditors, Mossoró organizations have internal control and programs that collaborate for risk management, however, employees are not qualified to operationalize the actions in the systems. What compromises the performance of the results. In view of the analyzes carried out, it is possible to understand the different conceptions in relation to the internal control of companies.
Contributions of tihis Study: The contribution of research in the theoretical aspect is to confront the different perceptions of auditors and managers, regarding the use of internal control in risk management in a practical reality. With regard to the practical aspect, this study aims to observe what is seen by auditors and what is not perceived within organizations, in this sense the operationalization of internal control is evaluated as effective, but in different angles that have a specific reality of the city of Mossoró, so the research shows that it is possible to solve problems of execution of internal control, providing a better performance and effectiveness of risk management.
Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale
Authors: Colares Ana Carolina Vasconcelos , Ferreira Cássia de Oliveira 
Published: January 2022

Purpose: The objective of this research is to evaluate the use of the Capes Portal of Periodicals from the perspective of research users in administration and accounting, and to investigate the relationship between user satisfaction with the five dimensions of the SERVQUAL model of service evaluation.
Methodology: The scale was answered by 162 researchers in the areas of accounting and administration, who were contacted via e-mail available in the publications of Qualis A2 and B1 journals in 2017. A multiple regression analysis model was used, having the level of satisfaction (ST) as a dependent variable of the model, and as independent variables, reliability (FC), responsiveness (PR), safety (SG), empathy (EP) and tangible aspects (TG), measured through the SERVQUAL scale used. The model was tested and validated for the problems of multicollinearity (Inflation Variance Test - VIF), heteroscedasticity (Breush Pagan) and functional form (Ramsey Reset).
Results: The predominant profile of researchers in accounting and administration are professors with doctorates in public universities, who use the portal of journals with high frequency, although they are not entirely satisfied with the service. A significant positive relationship was found between service satisfaction and the variables of tangibility, trust, security and empathy. Responsiveness was not found to be a significant variable.
Contributions of the study: It was observed that the referred platform has many advantages, but some characteristics still leave something to be desired, shown, for example, from the assessment of the tangibility that is directly related to the interface. And also the responsiveness, which is the dimension that assesses the receptivity and feedback of the entity that operates the portal, negatively impacting satisfaction, which can be explained by the lack of contact or relationship between the user and the team responsible for operations on the Capes Portal.
Immune Mechanisms and Related Targets for the Treatment of Fibrosis in Various Organs
Authors: Pinar Anita A. , Samuel Chrishan S. 
Published: January 2022

Abstract:
Inflammation and fibrosis are two interrelated disease pathologies with
several overlapping components. Three specific cell types, namely macrophages, T
helper cells, and myofibroblasts, play important roles in regulating both processes.
Following tissue injury, an inflammatory stimulus is often necessary to initiate tissue
repair, where cytokines released from infiltrating and resident immune and inflammatory
cells stimulate the proliferation and activation of extracellular matrix-producing
myofibroblasts. However, persistent tissue injury drives an inappropriate pro‐fibrotic
response. Additionally, activated myofibroblasts can take on the role of traditional
antigen-presenting cells, secrete pro-inflammatory cytokines, and recruit inflammatory
cells to fibrotic foci, amplifying the fibrotic response in a vicious cycle. Moreover,
inflammatory cells have been shown to play contradictory roles in the initiation,
amplification, and resolution of fibrotic disease processes. The central role of the
inflammasome molecular platform in contributing to fibrosis is only beginning to be fully
appreciated. In this review, we discuss the immune mechanisms that can lead to
fibrosis, the inflammasomes that have been implicated in the fibrotic process in the
context of the immune response to injury, and also discuss current and emerging
therapies that target inflammasome-induced collagen deposition to treat organ fibrosis.
From a Cycle to a Period: The Potential Role of BDNF as Plasticity and
Phase-Specific Biomarker in Cocaine Use Disorder
Authors: Pettorruso Mauro , Miuli Andrea , d'Andrea Giacomo , Mancusi Gianluca , Mosca Alessio , Di Carlo Francesco , Martinotti Giovanni , di Giannantonio Massimo 
Published: January 2022

Abstract:
Cocaine Use Disorder (CUD) is one of the diseases with the greatest social and health
impact, due to the high cost of rehabilitation management and the high risk of dangerous behavior
and relapse. This pathology frequently leads to unsuccessful attempts to interrupt the consumption,
resulting in relapses and a vicious cycle of binge/intoxication, withdrawal/negative affect, and preoccupation/
anticipation (craving). The alternation of these phases in addiction was well illustrated
by Koob and colleagues in the so-called “addictive cycle”, which nowadays represents a landmark
in the addiction field. Recently, there has been a surge of interest in the worldwide literature for biomarkers
that might explain the different stages of addiction, and one of the most studied biomarkers
is, without a doubt, Brain-derived Neurotrophic Factor (BDNF). In this perspective article,
we discuss the potential role of BDNF as biomarker of the CUD phases described in the “Addictive
Cycle”, speculating about the close relationship between BDNF fluctuations and the clinical course
of CUD. We also discuss BDNF’s potential role as “staging” biomarker, predicting the progression
of the disease. Finding valuable biomarkers of CUD severity and disease stage could shift clinicians'
focus away from behavioral symptomatic treatment and toward a novel brain-based approach, allowing
for the development of more effective and targeted therapeutic strategies, thus determining
major benefits for CUD patients.
Ground Penetrating Radar Algorithm to Sense the Depth of Blood Clot in
Microwave Head Imaging
Authors: Kandasamy Lalitha , J. Manjula 
Published: January 2022

Background:
Microwave imaging is one of the emerging non-invasive portable imaging
techniques, which uses nonionized radiations to take a detailed view of biological tissues in the microwave
frequency range. Brain stroke is an emergency caused by the interruption of the blood supply
into parts of the brain, leading to the loss of millions of brain cells. Imaging plays a major role
in stroke diagnosis for prompt treatment.

Objective:
This work proposes a computationally efficient algorithm called the GPR algorithm to
locate the blood clot with a size of 10 mm in microwave images.

Methods:
The electromagnetic waves are radiated, and backscattered reflections are received by
Antipodal Vivaldi antenna with the parasitic patch (48 mm*21 mm). The received signals are converted
to a planar 2D image, and the depth of the blood clot is identified from the B-scan image.
The novelty of this work lies in applying the GPR algorithm for the accurate positioning of a blood
clot in a multilayered head tissue.

Results:
The proposed system is effectively demonstrated using a 3D M.E.M. simulator, and simulated
results are verified in a Vector network analyzer (E8363B) with an experimental setup.

Conclusion:
This is an alternative safe imaging modality compared to present imaging systems
(T.C.T. and MRI)
Conceptual metaphors in Abu Qasem Echabi's The Will to Life
Authors: Hamdi Sondes 
Published: January 2022

Since the publication of Lakoff and Turner’s seminal book More Than Cool Reason (1989), several studies have been done on poetic metaphor in literature, as reflected in the works of Jaberi et al. (2016), Al-Jumaili, (2020), Johansson (2016), Kravets et al. (2021), and Marugina et al. (2014), showing that conceptual metaphor is pervasive in literature. However, to the best of our knowledge, no single study has offered a systematic cognitive analysis of the poems written by the famous Tunisian romantic poet Ab? Q?sem Ech?b?. This study tried to fill this gap, at least partially. It provided a cognitive semantic analysis of Ech?b?’s poem The Will to Life, by using the CMT theoretical framework, as propounded by Lakoff and Johnson (1980) and Kövecses (2002, 2017). The study aimed at identifying the conceptual metaphors underlying Ech?b?’s The Will to Life. It used the methodological tools proposed by CMT, such as linguistic metaphor, conceptual metaphor, target domain (TD) and source domain (SD). Data analysis identified several conceptual metaphors in which abstract concepts, such as LIFE, HOPE, DIGNITY, BEAUTY, DREAM and FREEDOM were reified or personified. This study corroborated the CMT claim that humans- poets and non poets alike - “live by metaphors.”
Psychometric Evaluation of a Fear of COVID-19 Scale in China: Cross-sectional Study
Authors: Choi Edmond P H , Duan Wenjie , Fong Daniel Y T , Lok Kris Y W , Ho Mandy , Wong Janet Y H , Lin Chia-Chin 
Published: January 2022

Background
At the very beginning of the COVID-19 pandemic, information about fear of COVID-19 was very limited in Chinese populations, and there was no standardized and validated scale to measure the fear associated with the pandemic.

Objective
This cross-sectional study aimed to adapt and validate a fear scale to determine the levels of fear of COVID-19 among the general population in mainland China and Hong Kong.

Methods
A web-based questionnaire platform was developed for data collection; the study instruments were an adapted version of the 8-item Breast Cancer Fear Scale (“Fear Scale”) and the 4-item Patient Health Questionnaire. The internal construct validity, convergent validity, known group validity, and reliability of the adapted Fear Scale were assessed, and descriptive statistics were used to summarize the participants’ fear levels.

Results
A total of 2822 study participants aged 18 years or older were included in the analysis. The reliability of the adapted scale was satisfactory, with a Cronbach α coefficient of .93. The item-total correlations corrected for overlap were >0.4, confirming their internal construct validity. Regarding convergent validity, a small-to-moderate correlation between the Fear Scale and the 4-item Patient Health Questionnaire scores was found. Regarding known group validity, we found that the study participants who were recruited from Hong Kong had a higher level of fear than the study participants from mainland China. Older adults had a higher level of fear compared with younger adults. Furthermore, having hypertension, liver disease, heart disease, cancer, anxiety, and insomnia were associated with a higher fear level. The descriptive analysis found that more than 40% of the study participants reported that the thought of COVID-19 scared them. About one-third of the study participants reported that when they thought about COVID-19, they felt nervous, uneasy, and depressed.

Conclusions
The psychometric properties of the adapted Fear Scale are acceptable to measure the fear of COVID-19 among Chinese people. Our study stresses the need for more psychosocial support and care to help this population cope with their fears during the pandemic.