bluuebunny/crossref_metadata_2025_split huggingface dataset:
Weights Allocation Based on Optimal Uncertainty Evaluation
Authors: Xiaoming Ye , Shijun Ding , Haibo Liu 
Published: January 2022

Abstract
In the traditional measurement theory, precision is defined as the dispersion of measured value, and is used as the basis of weights calculation in the adjustment of measurement data with different qualities, which leads to the trouble that trueness is completely ignored in the weight allocation. In this paper, following the pure concepts of probability theory, the measured value (observed value) is regarded as a constant, the error as a random variable, and the variance is the dispersion of all possible values of an unknown error. Thus, a rigorous formula for weights calculation and variance propagation is derived, which solves the theoretical trouble of determining the weight values in the adjustment of multi-channel observation data with different qualities. The results show that the optimal weights are not only determined by the covariance array of observation errors, but also related to the model of adjustment.
Is serum vasohibin 1 level associated with the development of kidney disease in diabetic patients?
Authors: Sezal Didem Tutuncu , Seyithanoglu Muhammed , Sahin Murat , Ozturk Ilyas , Eren Necmi , Erken Ertugrul , Gungor Ozkan , Altunoren Orcun 
Published: January 2022

Abstract
Background: Glomerular filtration surface area and glomerular filtration rate (GFR) are increased in patients with diabetic nephropathy. Glomerular neoangiogenesis contributes to this increased GFR. Vasohibin-1 is an inhibitor of neoangiogenesis. The aim of this study is to evaluate serum vasohibin-1 levels of diabetic patients with and without diabetic kidney disease (DKD).Methods: One hundred and five diabetic patients and 35 healthy controls matched for age and gender were included in the study. Diabetic patients with eGFR<60 ml/min/1,73m2 and/or those who had persistent proteinuria (>200 mg/gr) measured by urine protein/creatinine ratio (UP/C) were diagnosed as DKD if they haven’t any other known kidney diseases or findings suggested another kidney disease. Serum creatinine, eGFR, UP/C and vasohibin-1 levels were recorded.Results: Thirty-four percent of diabetic patients had DKD. Systolic blood pressure and UP/C were higher in diabetic patients than healthy controls and age, sex, eGFR were similar. Diabetic patients have slightly lower but statistically non-significant serum vasohibin-1 levels than healthy controls. Patients with DKD had higher UP/C, lower eGFR and long-standing diabetes compared to diabetic patients without kidney disease. Serum vasohibin-1 levels were similar between patients with DKD and those without DKD. There was no correlation between serum vasohibin-1 levels and eGFR or UP/C.Conclusions: For the first time we showed that diabetic patients have slightly lower vasohibin-1 levels than healthy subjects but there was no difference between diabetic patients with and without kidney disease in terms of serum vasohibin levels. Because, vasohibin-1 exhibits its anti-angiogenetic properties by acting via autocrine-paracrine pathways; local vasohibin activity at the tissue level may be more important than the circulating levels.
A Hybrid Encoded and Adapted-tuned Neural Network for Asset Medical Image Watermarking Technique
Authors: hanna mina , Tayel Mazhar 
Published: January 2022

Abstract
Digital image watermarking techniques are used to authenticate identity of owners and copyright protection of asset images. Asset medical images (AMI) specially require extreme care when embed a watermark message because additional information should affect the AMI quality and the changes in AMI gray levels may interfere with its interpretation. This paper introduces a hybrid encoded and adapted-tuned neural network (TNN) for AMI watermarking technique to cover almost essential watermarking requirements. To attain robustness, security and invisibility, uses human visual system (HVS) and TNN to tune the AMI and to find the maximum amount of adaptive watermark message before the watermark message becomes visible. To achieve transparency, enhance AMI using histogram equalization. Embedding is performed into the middle frequency coefficients of discrete cosine transform of the AMI, to avoid visual parts in the low frequency coefficient and the noise and attacks in high frequency to improve image robustness and increase capacity comparing to spatial domain.
Effect of Inorganic Ions on the Discoloration of Rhodamine B by the Fenton Process
Authors: Ollo Kambiré , Abollé Abollé , Rodrigue Kouakou Adjoumani , Eudoxie Koffi Akissi , Sylvestre Koffi Konan , Etienne Kouadio Kouakou , Jocelin Kimou Kouakou , Souleymane Koné , Lassiné Ouattara 
Published: January 2022

Abstract
This study showed that the oxidation of rhodamine B by the Fenton process is a very fast method because the reaction takes place within the first 20 minutes. The mixture of Fe2+ and H2O2 produces hydroxide radicals responsible for the degradation of rhodamine B. The study of pH influence on the rhodamine B oxidation reveals that for maximum oxidation of rhodamine B, the pH must be less than or equal to 2. For pH > 2, there is a decrease in rhodamine B oxidation. This is due to side reactions that occur if the concentration of Fe2+ is high. This reduces the amount of oxidized rhodamine B. We note that the oxidation of rhodamine B is faster for low concentrations than for high concentrations of rhodamine B. According to our results, for a maximum oxidation of 5 mg / L of rhodamine, it takes 8.4.10−4 mg / L of Fe2+, 3.10−3 M of H2O2 and pH = 2. This work also showed that the presence of inorganic ions strongly slows down the rate of degradation of rhodamine in the following order: Cl− ˂ NO3− ˂ SO42− ˂ PO43−.
Distribution pattern of enamel fluorosis severity: What is it telling us about local fluoride exposure?
Authors: Castiblanco Gina Alejandra , Silva-Hermida Blanca Cecilia , Opazo G Mario , Gonzalez-Carrera Maria Clara , Avila Viviana , Gamboa Luis Fernando , Marin Lina Maria , Usuga-Vacca Margarita , Cortes Andrea , Cortés-Muñoz Fabián , Ruiz-Carrizosa Jaime Alberto , Martignon Stefania 
Published: January 2022

Introduction and objective: dental fluorosis severity reflects fluoride exposure during dental enamel development. Recently, prenatal and postnatal exposure to fluoride has been associated with negative neurodevelopmental outcomes. The aim of this study was to describe and compare the severity and distribution pattern of dental fluorosis in the primary and permanent dentition, as a basis to discuss the timing and extent of fluoride exposure of children living in endemic areas of fluorosis in the department of Huila. Materials and methods: 840 children (preschoolers and schoolchildren) from four municipalities of the Huila Department were examined by trained dentists for dental fluorosis using the Thylstrup & Fejerskov Index. To estimate the prevalence of severities of fluorosis, each child was classified according to the most severe score. The distribution of the prevalence of enamel fluorosis severity by age-group and type of dentition were reported as prevalence rates (%). Results: Prevalence of dental fluorosis in preschoolers was of 97.2% and in schoolers of 99.9%. For both preschoolers and schoolers moderate fluorosis was the most prevalent (75.6% and 63.5%, respectively). For both primary and permanent teeth, mild fluorosis was more prevalent in anterior teeth than in posterior teeth. Moderate and severe fluorosis were more prevalent in posterior teeth than in anterior teeth. Conclusions: the distribution pattern of the severity of dental fluorosis suggests both prenatal and postnatal exposure to fluoride above recommended levels. This study raises the importance of the validation of dental fluorosis as a potential historical biomarker of fluoride exposure at moments that are critical for neurodevelopment.
Cultura organizacional e desempenho financeiro: evidências em empresas listadas no Índice Brasil 100
Authors: Portella Ilowski Leonardo , França Lopes Iago , Lopes da Silva Vieira Cintia , De Assis Machado Danieli , Gonçalves de Matos Ruberval , Thais Krespi Musial Nayane 
Published: January 2022

Objetivo: O estudo investiga a relação entre cultura organizacional e desempenho financeiro de empresas listadas no IBrX 100.
Metodologia: Analisou-se a cultura organizacional de 83 empresas por meio da análise textual, a partir das tipologias culturais desenvolvidas por Cameron et al. (2006) e os dados referentes ao desempenho foram extraídos da Thomson Reuters®.
Resultados: Os resultados da regressão linear múltipla destacam que a cultura organizacional se relaciona de diferentes formas com o desempenho financeiro. No entanto, nem todas as dimensões da cultura tiveram a mesma relação na promoção do desempenho. As dimensões de controle e a criativa tem impacto no desempenho financeiro. Já as orientações culturais voltadas para a competitividade e para colaboração não se relacionam com o desempenho. Nessa perspectiva, o desempenho financeiro incorpora dois aspectos principais da cultura organizacional: (i) a permeabilidade de elementos inovadores e de flexibilidade; e (ii) a condução de processos por meio da eficiência e controle operacional.
Contribuições do Estudo: A pesquisa oferece para sociedade um mapeamento explícito das tipificações de cultura organizacional, assim em longo prazo esse documento pode servir de informações estratégicos para as instituições sociais construírem mecanismos que maximizem a qualidade e tempestividade informacional das narrativas contábeis. Do ponto de vista teórico a pesquisa contribui para o fomento das discussões a respeito da posicionalidade das narrativas contábeis no que tange influenciar o desempenho e a cultura da companhia.
Impactos na eficiência do gasto público na educação fundamental dos municípios paulistas por meio das categorias do elemento da despesa
Authors: Santana Machado Gabriel , Crozatti Jaime , Macedo de Moraes Vinicius , De Oliveira Bianca , Eduardo de Oliveira Silva Carlos 
Published: January 2022

Objetivo: este trabalho tem como objetivo mensurar os impactos dos gastos públicos na educação fundamental dos municípios paulistas sobre a eficiência do gasto público educacional.
Método: o cálculo da eficiência se dá a partir da Análise Envoltória de Dados (DEA), tendo como input os gastos públicos em educação nos anos de 2014 à 2017 e output a nota municipal da Prova Brasil 2017. A mensuração do impacto dos gastos públicos sobre a eficiência se dá a partir da técnica de Regressão Linear Múltipla (RLM) por Mínimos Quadrados Ordinários (MQO), tendo como variáveis explicativas os gastos educacionais classificados em salários, compras, viagens, juros e materiais permanentes, e variável resposta o índice de eficiência do gasto público.
Resultados: a partir dos modelos estatísticos de RLM foram obtidos diferentes coeficientes de regressão, que estimam a mudança no índice de eficiência do gasto público quando os gastos são incrementados ou retraídos. Os resultados expressam que há correlação negativa entre todas as categorias do elemento da despesa e a eficiência do respectivo gasto público educacional no período de 2014 a 2017.
Contribuições do Estudo: de forma pioneira este trabalho adota a classificação contábil orçamentária das categorias do elemento da despesa, aproximando assim o estudo da eficiência do objeto mais próximo possível a que a classificação do gasto se refere.
Análise da relação da quantidade de participantes ativos das entidades fechadas de Previdência Complementar (EFPC) com o ambiente socioeconômico
Authors: Lima Ivone Pedro de , Oliveira Elis Regina de , Santos Geovane Camilo , Santos Dryelle Laiana de Jesus Silva dos , Dihl Oliveira Elcio 
Published: January 2022

Objetivo: analisar a associação entre a quantidade de participantes ativos de planos de previdência, vinculados às EFPC, e as variáveis: PIB, taxa de desocupação, inflação (INPC), taxa de juros (Selic), quantidade de EFPC e fluxo de entrada e saída de participantes ativos.
Metodologia: utilizaram-se métodos de pesquisa quantitativa, descritiva e documental. Os dados relativos à população de EFPC, no período de jul./2008 a jun. 2019, foram tratados por meio de estatísticas descritivas, testes de médias (Mann-Whitney e Kruskal-Wallis), e correlação de Spearman, com nível de significância de 5%.
Resultados: os segmentos privado, instituidor e público apresentam diferenças significativas quanto à quantidade de participantes ativos. Observou-se associação direta entre a quantidade de participantes (setor privado) e taxa de desocupação; e inversa com a quantidade de EFPC, evidenciando redução de entidades e aumento de participantes. A quantidade de participantes (instituidor) está associada positivamente com quantidade de EFPC e taxa de desocupação, e negativamente com taxa Selic. Assim, observou-se crescimento do número de participantes ativos do setor privado e instituidor, mesmo com aumento de desemprego. No setor público, a quantidade de participantes está associada inversamente com a taxa de desocupação.
Contribuições do Estudo: verificou-se uma lacuna teórica sobre a relação entre o ambiente socioeconômico e a quantidade de participantes ativos de planos de previdência administrados pelas EFPC. Quanto ao aspecto prático, os resultados subsidiam os gestores dessas entidades na definição de estratégias minimizadoras de riscos atuariais e financeiros, decorrentes das associações entre a quantidade de participantes ativos e alterações das taxas de desocupação e juros, aos quais os planos estão expostos.
Transparência corporativa e desempenho: qual o papel das mulheres nessa relação?
Authors: Alves de Freitas Verivaldo , Elmiro Gomes Loiola de Oliveira Messias , Trindade Medeiros Jislene , De Luca Márcia Martins Mendes 
Published: January 2022

Objetivo: Esta pesquisa tem por objetivo investigar a influência da participação feminina no conselho de administração na relação entre a transparência corporativa e o desempenho de empresas brasileiras.
Metodologia: A pesquisa caracteriza-se como empírico-analítica. A amostra reúne 297 empresas não-financeiras listadas na B3 no período 2015-2019. Para atingir o objetivo da pesquisa, aplicaram-se o Teste t de Student e o Teste de Mann-Whitney e a técnica de regressão com dados em painel.
Resultados: Verificou-se a baixa participação feminina nos CAs, haja vista que apenas 6,9% dos membros desse tipo de colegiado são mulheres. A partir dos testes t de Student e de Mann-Whitney, identificou-se que no conjunto das empresas da amostra, aquelas com presença feminina no CA e aquelas contempladas com o Troféu Transparência não apresentam desempenho econômico diferente na comparação com as demais. Entretanto, ostentam maior desempenho de mercado. De acordo com os resultados das regressões, verifica-se que a transparência corporativa não influencia de forma significante o desempenho e, apesar do crescente debate na sociedade sobre a participação das mulheres em cargos de alta gestão, a participação feminina no conselho de administração das empresas estudadas não altera essa relação. Portanto, esses resultados sinalizam que a participação de mulheres em cargos da alta gestão não resulta em benefícios econômicos para as empresas.
Contribuições do Estudo: O estudo amplia o debate sobre a influência da presença feminina nos cargos de alta relevância nas grandes empresas brasileiras de capital aberto e contribuir para uma melhor compreensão da influência da participação das mulheres na relação entre a transparência corporativa e o desempenho econômico e o desempenho de mercado.
Avaliação do nível de disclosure de arrendamentos mercantis nas demonstrações contábeis de empresas de consumo não-cíclico: um estudo sob a luz do novo IFRS 16
Authors: De Sousa Silva Ícaro Luiz , Gonzales Alexandre , De Almeida Santos Fernando 
Published: January 2022

Objetivo: O presente artigo então tem como objetivo averiguar o nível de disclosure contábil demandado de acordo com o IFRS16 nas empresas de capital aberto na B3, mais precisamente no segmento de consumo não-cíclico.
Metodologia: Com método qualitativo, se faz a análise das informações dispostas nas demonstrações contábeis das empresas alvo do estudo sobre as operações de leasing.
Resultados: Conclui-se que até o momento, a grande maioria das empresas ainda não se adequaram ao nível de divulgação exposto na nova norma técnica, divulgando pouco mais do que a metade dos itens dispostos, havendo a possibilidade de melhoria da conformidade.
Contribuições do Estudo: Os resultados do presente estudo contribuem para entendimento da aplicação da evidenciação contábil sobre operações de leasing no Brasil, à luz da recente entrada da nova regulação que trouxe novos itens para divulgação se comparado com a norma anterior.
Earnings and capital management by Latin American banks through financial instruments
Authors: Carvalho José Alves de , Mendonça Júlio César Gomes , Faria Júnior Maurício Soares de , Dantas José Alves 
Published: January 2022

Purpose: The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource allocation.
Methodology: Empirical tests were conducted that were based on data from 75 banks in 13 countries in Latin America, (from 2008 to the first quarter of 2020), and which took account of the panel data model estimates with fixed effects, devised by Barth et al. (2017).
Results: The estimates obtained revealed that, generally speaking, there is no empirical evidence that these banks made use of unrealized gains and losses through financial instruments for the purposes of earnings management. However, the empirical results showed that banks with lower capital ratios (i.e. with a lower quintile) use these profit and loss statements through the AFS or FVOCI measurements, both as a capital and earnings management mechanism.
Research Contributions: The study seeks to make a significant addition to the accounting literature on management results, which is often restricted to discretionary accruals, by evaluating earnings and capital management practices through operational activities - in the case of capital management, through the reduction of risk-weighted assets (RWA).
Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100
Authors: Ilowski Leonardo Portella , Lopes Iago França , Vieira Cintia Lopes da Silva , Machado Danieli de Assis , Matos Ruberval Gonçalves de , Musical Nayane Thais Krespi 
Published: January 2022

Purpose: The study investigates the relationship between organizational culture and financial performance of companies classified in the IBrX 100.
Methodology: The organizational culture of 83 companies were analyzed through textual analysis, based on the cultural typologies developed by Cameron et al. (2006) and the performance data were taken from Thomson Reuters®.
Results: The results of the multiple linear regression highlight that organizational culture is related in different ways with financial performance. However, not all dimensions of culture had the same relation in promoting performance. The control dimensions and the creative impact financial performance. On the other hand, cultural orientations aimed at competitiveness and collaboration are not related to performance. From this perspective, financial performance incorporates the two main aspects of organizational culture: (i) the permeability of innovative elements and flexibility; and (ii) the conduction of processes through efficiency and operational control.
Study Contributions: The research offers society an explicit mapping of organizational culture typifications, so in the long term this document can serve as strategic information for social institutions to build mechanisms that maximize the informational quality and timeliness of accounting narratives. From a theoretical point of view, the research contributes to fostering discussions about the positionality of accounting narratives with regard to influencing the company's performance and culture.
Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company
Authors: Zago Jéssica Andressa , Silva Letícia Twardowski da , Rigo Vitor Paulo 
Published: January 2022

Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector, within the framework of the actual profit method.
Methodology: A descriptive research was used, applied to a case study with quantitative data approach. The composition of the values and identification of the undue amount was made from the thorough analysis of the company's tax and accounting documents, from 2012 to 2017.
Results: It was found that the STF decision allows different interpretations regarding the calculation system for reimbursement of eventual values, therefore, as there is still no legal certainty regarding the criterion to be used, it was decided to show the values by both methods, that is, excluding the posted ICMS and the collected ICMS. The research result showed that both forms of calculation proved to be beneficial for the company, even with the huge discrepancy identified when confronting the undue amounts found in each calculation criterion.
Study Contributions: The study makes a significant contribution because it is the decision made by the STF that excludes ICMS from the PIS and COFINS calculation base, a matter that has been dragging on by the STF for many years, and which is still confused and allows different interpretations as to the method of calculating the amount due. Disharmonized and unsafe decisions, the great amounts that the government needs to return to companies and the breadth that decision has taken at the national level make the matter relevant because as shown in the present study, despite the discrepant results between the ways of calculating the amount to be refunded / compensated, the company obtains a significant financial advantage.