bluuebunny/crossref_metadata_2025_split huggingface dataset:
A comprehensive view of existing policy directives and future interventions for water reuse in India
Authors: Goyal Kirti , Kumar Arun 
Published: July 2022

Abstract
Water reuse is one of the most sustainable water augmentation option to cope up with the high water demands of the developing communities globally. It has several additional benefits such as nutrient recovery, economic gains and environmental benefits. Even though, water reuse is economical and sustainable, its practical implementation at a wide scale has many technical, social, institutional and regulatory challenges, especially in developing countries like India. In India, there is a scarcity of stringent national regulations and guidelines for the safe implementation of wastewater reuse systems. In this study, the assessment of the existing regulatory framework for treated wastewater reuse is done to understand the need of current and future policy interventions and recommendations are made based on expert consultation. The legal assessment highlights the importance of consultation, communication and education in the development of an effective regulatory structure. The analysis of the expert reviews suggests inclusion of policy directives based on funding sources and technical infrastructure to support the growth of water reuse in India.
Empowering small stakeholders groups in selecting a long-term water management plan
Authors: Srdjevic B. , Medeiros Y. D. P. , Srdjevic Zorica 
Published: July 2022

Abstract
Strategic water management on a river basin scale requires the inclusion of stakeholders from different sectors and the use of methodologies based on scientifically sound models and techniques, keeping in mind that the power of smaller and larger subgroups of stakeholders should be equal. In this paper, we present an approach to tackle this problem based on two Social Choice Theory (SCT) methods: preferential Borda Count and no-preferential Approval voting method. Two different scenarios of grouping members of the water committee of the San Francisco River Basin in Brazil are simulated, by interested sectors and by interested delegates from the states where the river passes through, five long-term management plans are evaluated and voted in either scenario. Results indicated that if members of the committee demonstrate reasonable competency and consistency while setting their judgments on management plans, the final group decision is the same or similar, regardless the method used. One of the conclusions is also that the voting of small subgroups may have the same power as the voting of a large subgroup in the social choice-based decision-making processes. SCT methods can thus be recommended as an equity framework to empower small groups in selecting long-term water management plans.
Percepção docente sobre a aplicabilidade do PBL no ensino contábil: desafios e limitações
Authors: Morais Maria Auxiliadora de Oliveira , Gomes Hellen Bomfim , Lima Diogo Henrique Silva de , Araujo Aneide Oliveira , Martins Joana Darc Medeiros 
Published: July 2022

Objetivo: Analisar a percepção dos docentes de Ciências Contábeis das IES públicas a respeito da utilização da metodologia de aprendizagem baseada em problemas (PBL) no ensino contábil.
Metodologia: Foram realizadas entrevistas semiestruturadas com unidade de análise composta por nove docentes de cursos de graduação em Ciências Contábeis de universidades públicas localizadas no Rio Grande do Norte. As informações obtidas nas entrevistas foram transcritas e, posteriormente, passaram por um processo de codificação, realizado com o auxílio do software ATLAS.ti®, possibilitando identificar as unidades de significados contidas no discurso dos entrevistados, permitindo a análise de conteúdo. Realizou-se uma triangulação de dados utilizando os planos de curso das disciplinas ministradas pelos entrevistados e as informações das entrevistas.
Resultados: Com base nos resultados obtidos por meio das entrevistas, foi constatado que os entrevistados consideram que o problem-based learning é um método aplicável ao ensino da Ciência Contábil, principalmente nas disciplinas julgadas como de cunho prático. Além disso, verificou-se que o papel do docente é fundamental para o sucesso da utilização dessa metodologia. No entanto, a análise dos planos de curso das disciplinas ministradas pelos entrevistados demonstrou que os métodos de ensino tradicionais ainda são preponderantes. Foi observado que a desmotivação dos discentes, a falta de conhecimento dos professores sobre o método PBL, a falta de interesse e incentivos para utilizar uma abordagem de aprendizagem baseada em problemas e aspectos institucionais são fatores que dificultam e limitam a utilização dessa intervenção pedagógica.
Contribuições do Estudo: Os achados contribuem para a discussão acerca da implementação de metodologias ativas no ensino de contabilidade, especificamente o PBL, ao identificar aspectos que se apresentam como desafios que precisam ser observados e superados em sua utilização.
Accountability na contabilidade eleitoral: a perspectiva do eleitorado
Authors: Cantanhede Fabrício Martins 
Published: July 2022

Objetivo: O objetivo do trabalho é analisar os aspectos evidenciados pelos eleitores sobre o dever de prestação de contas eleitorais.
Metodologia: Os dados foram coletados em Imperatriz/MA por aplicação de questionário on-line. Ao final, obtiveram-se 329 respostas, que compuseram o corpus textual para a análise lexical. No tratamento dos dados foi empregada uma combinação de abordagens quantitativas e qualitativas. Utilizou-se o software IRaMuTeQ como apoio às seguintes análises: lexicográfica, de nuvem de palavras, de similitude e de correspondência.
Resultados: As campanhas são úteis para demonstrar como os patrimônios eleitorais são administrados, e o meio adequado a esse fim é a prestação de contas. Há um conflito de interesses no relacionamento de agência analisado, isto é, entre cidadãos e governantes. É que, para o eleitorado, cabe aos seus representantes comprovar o cumprimento até mesmo das promessas, o que é justificável com base no princípio de que o povo detém o poder. Ocorre que, por lei, os agentes políticos só estão obrigados à escrituração das informações contábil-financeiras de campanha eleitoral. Outro indício da disparidade informacional é que os eleitores percebem uma carência de fidedignidade nos dados das próprias prestações de contas eleitorais. Contudo, o problema da qualidade das informações prestadas pode ser solucionado por meio da conservação de um ambiente político ético, da participação política permanente dos cidadãos e da atuação incisiva dos poderes e órgãos constitucionais.
Contribuições do estudo: Investiga como a prestação de contas eleitorais é enxergada pelos eleitores, que são alguns dos principais interessados na exatidão das informações contábil-financeiras. Define, portanto, um panorama baseado na visão desses usuários sobre o referido dever, considerado como um mecanismo necessário à representação política, mas ideal também à garantia do cumprimento do plano de governo. A assimetria informacional foi identificada no discurso dos participantes no momento em que eles pontuaram determinados problemas para os quais também indicaram possíveis soluções.
The relationship between accounting information and the performance of supplementary health care providers
Authors: Teixeira Rudolph Fabiano Alves Pedroza , Macedo Marcelo Álvaro da Silva , Santos Odilanei Morais dos 
Published: July 2022

Purpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS) based on economic and financial indicators. The study assessed operational, liquidity, profitability, and capital structure indicators in addition to the influence of the size and type of provider on the Supplementary Health Performance Index (IDSS), which is a proxy for the OPS performance.
Methodology: First, factor analysis was carried out on 18 economic-financial indicators of 568 OPS, which resulted in five factors (operational, liquidity, profitability, capital structure, and size). Finally, a model was developed in which ordinary least squares (MQO) and TOBIT regressions were applied to explain the IDSS, as a function of the five calculated factors plus four dummy variables for the types of OPS.
Results: The results showed that the OPS data and economic-financial indicators are jointly relevant to explain the IDSS, indicating that the accounting information can portray aspects of the supplementary health sector, which go beyond the purely financial dimension.
Contributions of the Study: The study contributes to the literature by bringing strong evidence that OPS accounting information is important to explain part of the supplementary health sector’s economic environment, surpassing by more than twice its own informational content in the IDSS, which highlights the usefulness and relevance of such information to users of OPS.
Lawsuits judged by CVM: analysis of the main infractions committed by independent auditors
Authors: Kortz Patricia , Azeredo Adriano José 
Published: July 2022

Purpose: The purpose of this article is to analyze the main infractions committed by independent auditors in the sphere of the Brazilian Securities and Exchange Commission from 2010 to 2020.
Methodology: The study is characterized as descriptive and documentary with a quali-quantitative approach. Information from administrative sanctioning processes judged by CVM in the period 2010 to 2020 was used to identify characteristics such as the profile of the accused and the penalties applied, which were submitted to correlation analysis to verify if there is any direct relationship of these variables with the infractions committed.
Results: The study points out that among the most recurrent infractions are "Absence of planning and audit procedures that lead to divergences in the independent auditor's report" and "Irregularities in the External Quality Review Program", which represent 39.47% and 34, 21% of the analyzed sample, respectively. In the correlation analysis, it was identified that the occurrence of infraction “b” is linked with the “repeat infractions” charges and the “temporary suspension” penalty. In addition, it was evident that the increase of “repeat infractions” charges are mainly linked to the increase of defendants classified as “non Big Four”.
Contributions of the Study: The results of the study show users of financial statements the motivation for filling lawsuits against independent auditors with the CVM and the infractions they committed with the aim of contributing to the improvement of compliance with auditing standards and procedures by revealing the most recurrent infractions under different methodologies and periods. It also presents the degree of correlation between the infraction committed, the profile of the accused (segregating into Big Four and not Big Four) and the penalty applied.
Public expenditure and human development in Brazilian municipalities
Authors: Sousa Rossana Guerra , Santos Leandro da Costa , Cavalcanti Rebeca Silva , Queiroz Dimas Barreto 
Published: July 2022

Purpose: This study examines the relationship between the structure of public expenditure composition in Brazilian municipalities governments and the local human development in the period from 2005 to 2016.
Methodology: Hypothesis testing was used to analyze the relationship between public spending in municipalities, which were categorized according to their spending indexes (SI), and the Índice Firjan de Desenvolvimento Municipal (Firjan Municipal Development Index; IFDM), a proxy for human development, based on the concept proposed by Sen (1999). Therefore, data from all 5,570 Brazilian municipalities were used, treated in an aggregated form using Data Panel analysis and Quantile Regression to more comprehensively address the heterogeneity of Brazilian municipalities.
Results: The results make possible to infer that the changes in the public expenditure composition did not produce a striking improvement to the population’s well-being. It is evident that despite the maintenance of social policies due to strong regulation by the central government, spending, although increasing in these areas, has not been producing the desired effects in improving the population's well-being indicators.
Contributions of the Study: This research contributes to academia and society, as it shows that for Brazilian municipalities to make effective strides toward growing and toward sustainable human development indicators in a more incisive way, the hegemonization of the public expenditure policy requires adjustments. These adjustments could consider the idiosyncratic conditions of the different stages of human development in the subnational units.
Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory
Authors: Telles Rafael Scuizato , Mateo Luana Santos , Tonin Joyce Menezes da Fonseca 
Published: July 2022

Purpose: The present study analyzed the influence of educational games on the perceptions of motivation and achievement of students in an Accounting and Cost Analysis course at a university in the South of Brazil.
Methodology: The students played a game followed by a questionnaire was applied to 32 (thirty-two) students. The applied game is called Space Race. The questionnaire applied was based on the Theory of Flow in order to capture the students' perceptions regarding the flow experience lived during the application of the game. The Flow Theory analyzes the mental state characterized by concentration and focus on an activity resulting in achievement and motivation, based on the balance between skills and the challenge faced. Quantitative data were treated using descriptive statistics and Kruskal-Wallis test.
Results: The results showed that the students felt a flow experience, with the dimensions of Clarity of Objective and Feedback being the ones that most contributed to this result. Other results were that: i) Immediate feedback motivated students who were marking right answers, but frustrated those who were wrong, ii) The competition from the game generated different reactions of anxiety to motivation in the students, and iii) Problems with the connection with the internet while performing the game reveal a technological barrier.
Study Contributions: The study contributes by: i) presenting the Flow Theory and its dimensions, a tool that can be used to measure student motivation and achievement; ii) when analyzing the students' perceptions regarding the application of an educational game; iii) by introducing a free game appropriate to the context of teaching in accounting.
Accountability in electoral accounting: the electorate perspective
Authors: Cantanhede Fabrício Martins 
Published: July 2022

Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of provision of electoral accounts.
Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus for lexical analysis. In the treatment of data, a combination of quantitative and qualitative approaches was used. The IRaMuTeQ software was used to support the following analyses: lexicographical, word cloud, similitude and correspondence.
Results: Campaigns are useful to demonstrate how electoral assets are managed, and the appropriate means to this end is provision of accounts. There is a conflict of interests in the analyzed agency relationship, that is, between citizens and governments. It’s just that, for the electorate, it is up to their representatives to prove the fulfillment of even promises, which is justifiable based on the principle that the people hold power. It so happens that, by law, political agents are only required to record accounting and financial information on electoral campaigns. Another indication of the informational disparity is that voters perceive a lack of reliability in the data of the provision of electoral accounts themselves. However, the problem of the quality of the information provided can be solved through the conservation of an ethical political environment, the permanent political participation of citizens and the incisive action of constitutional powers and bodies.
Contributions of the study: It investigates how the provision of electoral accounts is seen by voters, who are some of the main stakeholders in the accuracy of accounting and financial information. It defines, therefore, a panorama based on the vision of these users about the referred duty, considered as a necessary mechanism for political representation, but also ideal for guaranteeing the fulfillment of the government plan. Informational asymmetry was identified in the participants discourse when they punctuated certain problems for which they also indicated possible solutions.
COVID-19 and Tuberculosis: Two Knives in a Sheath
Authors: Giridharan Bupesh , Saravanan Konda Mani , Sundaram Kishore Kumar Meenakshi , Kumar Attuluri Vamsi , Alphonsa Thomas , Rajendran Sangeetha , Rajamanickam Krishnamurthy , Alemtoshi  , Balachandar Vellingiri , Bharali Pranjal 
Published: July 2022

Abstract:Severe Acute Respiratory Syndrome Coronavirus 2 (SARS CoV-2) has caused a global human outbreak, making it a more serious threat to human health than any other infectious disease. Coronavirus infectious disease 2019 (COVID-19) has severely affected the lifestyles of people around the world and caused high mortality throughout the world. In both pandemic and seasonal influenza, co-infection of COVID-19 with other diseases has been linked to worse outcomes. The literature revealed that it is characteristically associated with comorbidities such as hypertension, blood pressure, obesity, cardiovascular diseases, and other microbial infections. Furthermore, microbial coinfections worsen respiratory viral infections and are a common cause of death in influenza pandemics. Deplorably, Tuberculosis (TB) is also a dreadful lung infection and attains cytokine equilibrium with host cells to maintain the latent stage. Studies showed that human coronaviruses (hCoV) activate latent TB to an active state due to unregulated cytokine production, called a cytokine storm. The present review concisely discusses the reason and status of co-infection of COVID-19 with TB based on previous case reports, cohorts, and scientific studies. COVID-19 patients are prone to be infected with TB and vice-versa in TB-prone areas. The therapeutic opportunities for overcoming the COVID-19 induced cytokine storm have also been emphasized by the present clinical trial candidates. In conclusion, we recommend categorizing the patients based on their medical history and cured or latent TB patients should be particularly closely monitored. They should be tested for Interferon Gamma Release Assay (IGRA) regularly on and after COVID-19 infection.
Impact of drying on concrete and concrete structures
Authors: Maruyama Ippei 
Published: July 2022

This study reviews research showing changes in the performance of reinforced concrete structures and members caused by drying conditions, and aims to contribute to evaluating the structural safety in the long-term use of concrete. Additionally, to build a consensus on the changes in the physical properties of concrete materials after drying, the review focused on experiments intended to produce a uniform distribution of moisture-induced material property changes in the interior of the cross-section.
There is generally no effect on the change in the maximum loading capacity of a structure when the design is based on the flexural performance of the components. However, in the case of structures dominated by members determined by the shear capacity of the components, the reduction of the maximum loading capacity can be a problem. The decrease in stiffness is largely due to the opening of shrinkage cracks and the reduction of the Young’s modulus of concrete after drying. The change in the compressive strength of concrete due to drying is governed by the specific strength change of hardened cement paste caused by the colloidal nature, but it is also affected by the shrinkage of the aggregate, which changes the damage in concrete under drying.
Evaluation of the Basal and Sphenobasion angles using CT Scan in the Iranian population
Authors: Poorhassan Mahnaz , Ebrahimi Babak , Babaei Masoud , Gholaminejhad Morteza , Moshkdanian Ghazaleh , Mehrannia Kobra , Sadr Yekta Amirreza , Mohammed Ibrahim , Ijaz Sahar , Hassanzadeh Gholamreza , Gity Masoumeh 
Published: July 2022

Objectives: This study aimed to find the difference in the values of the cranial base angles among Iranian adults and investigate the relationship between the Basal and Sphenobasion angles.
Methods: 100 individuals (50 males and 50 females) aged between 18 to 60 participated in this cross-sectional study which was carried out from September 2018 to September 2019 in the imaging centers affiliated with the Faculty of Medicine, Tehran University of Medical Sciences and Basal and Sphenobasion angles were measured in all of the participants.
Results: A significant correlation was observed between age and Sphenobasion angle in the male group (P= 0.0001, r= 0.439), but no positive relation was observed between Sphenobasion angle and age in the female group (p=0.309). The results of this study exhibited the significant relations between the Basal and Sphenobasion angles in the females and males (P= 0.001, r= 0.396 and P= 0.0001, r= 0.534 respectively).
Conclusion: This study showed positive correlations between the Basal angle and age in the females and males and significant relations between the Basal and Sphenobasion angles in the two genders.
Evaluation of squeal of otitis media with effusion in children
Authors: Shakir Shukur Mahmood , Omar Taha Ali , Lutfi Dawood Dalloo Fadya 
Published: July 2022

Objectives: The aim of study is to evaluate and assess squeal of otitis media with effusion in children.
Methods: cross sectional retrospective study was admitted to children in age range 1 to 15 years old, all children who diagnosed as otitis media with effusion. patients who came to outpatient complaining of deafness, acute or chronic rhino sinusitis, snoring, sleep apnea, atopy and diagnosed as otitis media with effusion included in this study. full otolaryngological examination done for these patients including otoscopical examination, anterior rhinoscopy and nasal endoscopy. documented cases of OME by aural otoscopy included in this study Change of color and position of tympanic membrane, fluid level, retracted tympanic membrane considered as signs of otitis media with effusion. These patient submitted to tympanometry to confirm the diagnosis of effusion. Results: 252 kids have otitis media, mean age of them 9.2 ± 3.5 years old. (70.6%) of babies are males and (29.4%) are females. (42.9%) of babies are at age group 6-10 years. According to symptoms appear; (73%) of them have bilateral effusion. (43.7%) of babies have rhinitis. Just (9.9%) of them have atopy. (25%) of them have snoring. Just (7.5%) of babies have apnea. According to management types; (79.8%) have medical treatment and (20.2%) have surgical management. There is significant association between age groups and site of effusion. There is significant association between site of effusion and snoring, medical treatment, surgical procedure and recurrent of effusion. Conclusion: In current study males’ babies are more have OM with effusion. And most age group that have OM is 6-10 years old, most OM with effusion occur bilaterally and associated with rhinitis. There is association between site of effusion and snoring, medical treatment, surgical procedure and recurrent of effusion.