cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
SISTEMA DE CONTROLE DE DESEMPENHO: O CASO DE UMA EMPRESA VAREJISTA NA CIDADE DE JOÃO PESSOA-PB
Creators: name: Santos, Edmery Angélica Melo Barbosa Dos
name: Oliveira, Alan Santos De
Publisher: name: Revista de Informação Contábil
Year: 2017
Subjects: Sistema de controle de desempenho; Ferreira e Otley (2009); Setor Varejista; Organização; Decisão.

description: O objetivo geral do artigo foi apresentar como é aplicado o sistema de controle de desempenho (SCD) de uma empresa varejista do estado da Paraíba, fundamentando-se no estudo de Ferreira e Otley (2009). Para tanto, foi aplicado o método do estudo de caso, caracterizado como exploratório-descritivo, abordado de forma qualitativa e utilizando a técnica de análise do discurso. Por meio da análise, foi possível compreender alguns empasses do SCD, tais como: as estratégias deveriam ser avaliadas de uma forma em conjunto e não top down, com isso, seria possível conhecer a realidade do sistema operacional da empresa. Bem como diagnosticar, que a organização se preocupa em acompanhar a performance e o comportamento de cada indivíduo, para que detenha de um SCD com respostas imediatas para a tomada de decisão. Conclui-se, que às medidas do SCD da empresa analisada, são de suma importância para obter os resultados traçados pela cúpula administrativa.
description: Revista de Informação Contábil, v. 11, n. 3 (2017)
Phantom-like dark energy from quantum gravity
Creators: name: Oriti, Daniele
name: Pang, Xiankai
Publisher: name: arXiv
Year: 2021
Subjects: subject: General Relativity and Quantum Cosmology (gr-qc)
subject: High Energy Physics - Theory (hep-th)
subject: FOS: Physical sciences

description: We analyse the emergent cosmological dynamics corresponding to the mean field hydrodynamics of quantum gravity condensates, in the tensorial group field theory formalism. We focus in particular on the cosmological effects of fundamental interactions, and on the contributions from different quantum geometric modes. The general consequence of such interactions is to produce an accelerated expansion of the universe, which can happen both at early times, after the quantum bounce predicted by the model, and at late times. Our main result is that, while this fails to give a compelling inflationary scenario in the early universe, it produces naturally a phantom-like dark energy dynamics at late times, compatible with cosmological observations. By recasting the emergent cosmological dynamics in terms of an effective equation of state, we show that it can generically cross the phantom divide, purely out of quantum gravity effects without the need of any additional phantom matter. Furthermore, we show that the dynamics avoids any Big Rip singularity, approaching instead a de Sitter universe asymptotically.
description: 53 pages, 5 figures; several typos fixed and references added
Die DDR als Endpunkt der Arbeiterbewegung?
Creators: name: Eumann, Ulrich
Publisher: name: Moving the Social
Year: 2015

description: Christoph Kleßmann: Arbeiter im „Arbeiterstaat“ DDR. Deutsche Traditionen, sowjetisches Modell, westdeutsches Magnetfeld (1945 bis 1971,) (= Geschichte der Arbeiter und der Arbeiterbewegung in Deutschland seit dem Ende des 18. Jahrhunderts, Bd. 14), Bonn Dietz-Verlag 2007,  892 S., 68,00 €
description: Moving the Social, Vol 40 (2008): Forschungen und Forschungsberichte
PRINCIPAIS ASSUNTOS DE AUDITORIA E OPINIÃO SOBRE O RISCO DE DESCONTINUIDADE: UMA ANÁLISE DAS EMPRESAS DO IBOVESPA
Creators: name: Marques, Vagner Antônio
name: Souza, Marcella Kattiany Pereira De
Publisher: name: Revista de Informação Contábil
Year: 2017
Subjects: PAA´s; Auditoria; Normas de Auditoria.

description: O objetivo do presente estudo foi identificar e analisar os principais assuntos de auditoria reportados nos relatórios dos auditores das empresas que compuseram o IBOVESPA. O estudo de natureza descritiva, documental e com abordagem quali-quanti analisou os relatórios de auditoria divulgados em 2017 de 49 empresas que compuseram o IBOVESPA no último trimestre de 2016. Os dados foram analisados a partir da Análise de Conteúdo, da Estatística Descritiva, de Testes de Diferenças entre as Médias/Medianas e da Correlação de Spearman. Os resultados evidenciaram que foram reportados 171 PAA´s, em torno de 3,49 por empresa. Os Principais Assuntos de Auditoria (PAA´s) reportados foram sobre Recuperabilidade dos ativos (16%), Contingências (15%), Reconhecimento de receitas (13%) e Projeção de resultados futuros para a realização de ativos (10%). Quanto ao posicionamento sobre a capacidade de manutenção da continuidade (Risco de Descontinuidade), apenas duas empresas apresentaram tal informação, entretanto, reportaram dado já disponível em outras partes do conjunto completo das demonstrações contábeis. As empresas auditadas pelas Big4 e aquelas listadas em níveis diferenciados de governança apresentaram menores médias de PAA´s reportados, porém não se observaram diferenças estatisticamente significativas. O estudo contribui com a discussão sobre o conteúdo informacional dos PAA´s e sua melhoria para a transparência e prestação de contas dos gestores e entidades.
description: Revista de Informação Contábil, v. 11, n. 4 (2017)
Construction of Lagrangian local symmetries for general quadratic theory
Creators: name: Deriglazov, A. A.
Publisher: name: arXiv
Year: 2007
Subjects: subject: High Energy Physics - Theory (hep-th)
subject: Mathematical Physics (math-ph)
subject: FOS: Physical sciences

description: We propose a procedure which allows one to construct local symmetry generators of general quadratic Lagrangian theory. Manifest recurrence relations for generators in terms of so-called structure matrices of the Dirac formalism are obtained. The procedure fulfilled in terms of initial variables of the theory, and do not implies either separation of constraints on first and second class subsets or any other choice of basis for constraints.
REDUÇÃO DOS CUSTOS EM FUNÇÃO DO REAPROVEITAMENTO DOS DESPERDÍCIOS NA CONFECÇÃO DE EMBALAGENS DE PAPEL
Creators: name: De Araújo, Karoline Patrícia
name: De Paula Júnior, Antônio Felipe
Publisher: name: Revista de Informação Contábil
Year: 2017
Subjects: Redução; Custos; Desperdício; Produção.

description: Este trabalho tem como objetivo principal mensurar o impacto na resolução dos custos dos produtos em função do reaproveitamento das sobras, observadas no processo produtivo em uma gráfica de papel localizada na Região Leste da cidade de Natal no estado do Rio Grande do Norte. Para tanto, foi verificado quantas embalagens são produzidas por uma única chapa, separando seus tipos e tamanhos; assim como, a quantidade de desperdício no momento do corte. Foram utilizadas, para a elaboração da pesquisa, planilhas eletrônicas que continham os dados necessários para se calcular os desperdícios e o valor deles. A partir da análise dos dados, foi detectado que, no atual momento em que a empresa se encontra, não é viável a redução de custos, devido ela não disponibilizar de um local adequado para a armazenagem do papel desperdiçado ou, até mesmo, de um equipamento para sua reciclagem. Palavras-chave: Redução. Custos. Desperdício. Produção.
description: Revista de Informação Contábil, v. 11, n. 4 (2017)
Erinnern oder Vergessen? Arbeiterbewegungen und Erinnerungskultur - Bericht zur 46. Linzer Tagung, 9.–12. September 2010
Creators: name: Mittag, Jürgen
Publisher: name: Moving the Social
Year: 2014

description: This is the contribution "Erinnern oder Vergessen? Arbeiterbewegungen und Erinnerungskultur - Bericht zur 46. Linzer Tagung, 9.–12. September 2010" of MTS 44 (2010).
description: Moving the Social, Vol 44 (2010): Forschungen und Forschungsberichte
Konfessionsverschiedene Ehen und Familien als Instanzen der religiösen Sozialisation
Creators: name: Owetschkin, Dimitrij
Publisher: name: Moving the Social
Year: 2013

description: The family ranks among the key agencies of religious socialisation. The transmission of religiosity in the family takes on denominational forms that represent a substantial element of individual as well as collective identity. This article investigates the impact of intrafamilial denominational heterogeneity on religious socialisation in West Germany after the Second World War. A first step follows the quantitative development of denominationally mixed family structures in its historical trends. The article will then consider different options of interpretation to these data which will be particularly applied to the analysis of action and communication structures within the familial environment of socialisation. Following these statistical and demoscopic data, the interrelations between denomination, religiosity, intentions of socialisation and principles of upbringing are examined and set in the wider context of religious and socialisational change in the second half of the twentieth century.
description: Moving the Social, Vol 44 (2010): Forschungen und Forschungsberichte
MagicPai at SemEval-2021 Task 7: Method for Detecting and Rating Humor Based on Multi-Task Adversarial Training
Creators: name: Ma, Jian
name: Xie, Shuyi
name: Yang, Haiqin
name: Jiang, Lianxin
name: Zhou, Mengyuan
name: Ruan, Xiaoyi
name: Mo, Yang
Publisher: name: arXiv
Year: 2021
Subjects: subject: Artificial Intelligence (cs.AI)
subject: Computation and Language (cs.CL)
subject: FOS: Computer and information sciences

description: This paper describes MagicPai's system for SemEval 2021 Task 7, HaHackathon: Detecting and Rating Humor and Offense. This task aims to detect whether the text is humorous and how humorous it is. There are four subtasks in the competition. In this paper, we mainly present our solution, a multi-task learning model based on adversarial examples, for task 1a and 1b. More specifically, we first vectorize the cleaned dataset and add the perturbation to obtain more robust embedding representations. We then correct the loss via the confidence level. Finally, we perform interactive joint learning on multiple tasks to capture the relationship between whether the text is humorous and how humorous it is. The final result shows the effectiveness of our system.
description: 7 pages, 1 figure, 4 tables
Large-scale magnetic fields, curvature fluctuations and the thermal history of the Universe
Creators: name: Giovannini, Massimo
Publisher: name: arXiv
Year: 2007
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: It is shown that gravitating magnetic fields affect the evolution of curvature perturbations in a way that is reminiscent of a pristine non-adiabatic pressure fluctuation. The gauge-invariant evolution of curvature perturbations is used to constrain the magnetic power spectrum. Depending on the essential features of the thermodynamic history of the Universe, the explicit derivation of the bound is modified. The theoretical uncertainty in the constraints on the magnetic energy spectrum is assessed by comparing the results obtained in the case of the conventional thermal history with the estimates stemming from less conventional (but phenomenologically allowed) post-inflationary evolutions.
description: 21 pages, 6 included figures
Transnationale Parteienkooperationen in der politschen Praxis: Die Sozialistische Internationale im 20. und 21. Jahrhundert
Creators: name: Zöpel, Christoph
Publisher: name: Moving the Social
Year: 2015

description: International cooperation of left parties has been developed in the 1860s due to the international agenda of the parties. In the 20th century the conflict between Communist and Social Democratic parties became more and more important. In 1951, in opposition to the Soviet dominated Communist Information Bureau (Cominforn), the Socialist International was reestablished by 34 predominantly European member parties. Links to non-European parties, mainly incurred in joint efforts to decolonization. Since 1976, under the chairmanship of Willy Brandt, the SI expanded purposefully in all regions of the world. The SI was a key player in the cold war – both due to the conflict with communist parties, as well as by the opposition to right-wing authoritarian systems and through contacts with the KPDSU. After the implosion of the communist parties in Eastern Europe, the SI supported the formation of social-democratic parties and fostered their integration into the social democratic party family, but failed to establish strong non-European member parties in the US, in India Abstracts 155 and in Brazil. Ideologically, the SI is focused on the post-1989 democratic and social globalization, on conflict mediation and on disarmament. Institutionally, the SI primarily becomes active in its bi-annual meetings of the Council which were attended by over 100 parties. The Council meetings are nodes in a network that can be used continuously for mutual assistance in case of elections, in national or international conflicts or even in preparing negotiations for the UN Security Council. The article examines in how far the international features of transnational party cooperation are shaped by peculiarities and specifics – also in comparison to the European wide party cooperation.
description: Moving the Social, Vol 46 (2011): Transnationale Parteienkooperation in Europa
CONTROLE INTERNO COMO INSTRUMENTO DE GESTÃO PÚBLICA
Creators: name: Moreira, Marcia Athayde
name: Dias, Alexandra Gabriele Santos
name: De Souza, Perpétua Marques
Publisher: name: Revista de Informação Contábil
Year: 2017
Subjects: Gestão pública; administração pública; controle interno.

description: O objetivo deste trabalho foi identificar os subsídios que asseguram o controle interno como um importante instrumento para a gestão pública, discorrendo sobre a importância do controle interno como ferramenta de gestão pública no atual contexto sócio econômico. Por consecução dos objetivos foi feita uma revisão de literatura, permitindo destacar os principais aspectos do estudo: Breve contexto histórico do controle interno na administração pública, conceituando controle interno, a importância do controle interno como instrumento de gestão e por fim, o controle interno na gestão pública; um olhar a partir da legislação vigente. Após a revisão de literatura foram entrevistados quatro professores do curso de Ciências Contábeis e/ou, servidores públicos a partir de um roteiro de entrevistas com perguntas abertas. Como resultado de modo geral, concordaram que o controle interno é um instrumento muito importante de gestão. Portanto, conclui-se que o controle interno é um instrumento importante para a gestão pública uma vez que “é importante instrumento que deve ser cada vez mais incrementado pelos órgãos públicos a fim de que o dinheiro púbico seja gasto da melhor forma possível e que este possa se reverter em benefícios para a sociedade”.
description: Revista de Informação Contábil, v. 11, n. 4 (2017)
การวิจัยปฏิบัติการเพื่อพัฒนาหลักสูตรท้องถิ่น เรื่อง สมุนไพรชาอู่หลง ตามหลักการแนวคิดเศรษฐกิจสร้างสรรค์ ของนักเรียนชั้นมัธยมศึกษาปีที่ 2 โรงเรียนบ้านด่าน จังหวัดน่าน
Creators: name: รัฐวิชญ์  สารเทพ
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: การพัฒนาหลักสูตรท้องถิ่น, แนวคิดเศรษฐกิจสร้างสรรค์, การวิจัยปฏิบัติการ

description: 6, 33, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
Spectroscopy of phase transitions for multiagent systems
Creators: name: Zagli, Niccolo
name: Lucarini, Valerio
name: Pavliotis, Grigorios. A.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Statistical Mechanics (cond-mat.stat-mech)
subject: Chaotic Dynamics (nlin.CD)
subject: Physics and Society (physics.soc-ph)
subject: FOS: Physical sciences

description: In this paper we study phase transitions for weakly interacting multiagent systems. By investigating the linear response of a system composed of a finite number of agents, we are able to probe the emergence in the thermodynamic limit of a singular behaviour of the susceptibility. We find clear evidence of the loss of analyticity due to a pole crossing the real axis of frequencies. Such behaviour has a degree of universality, as it does not depend on either the applied forcing nor on the considered observable. We present results relevant for both equilibrium and nonequilibrium phase transitions by studying the Desai-Zwanzig and Bonilla-Casado-Morillo models.
Finite bias visibility of the electronic Mach-Zehnder interferometer
Creators: name: Roulleau, Preden
name: Portier, F.
name: Glattli, D. C.
name: Roche, P.
name: Cavanna, A.
name: Gaini, G.
name: Gennser, U.
name: Mailly, D.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: FOS: Physical sciences

description: We present an original statistical method to measure the visibility of interferences in an electronic Mach-Zehnder interferometer in the presence of low frequency fluctuations. The visibility presents a single side lobe structure shown to result from a gaussian phase averaging whose variance is quadratic with the bias. To reinforce our approach and validate our statistical method, the same experiment is also realized with a stable sample. It exhibits the same visibility behavior as the fluctuating one, indicating the intrinsic character of finite bias phase averaging. In both samples, the dilution of the impinging current reduces the variance of the gaussian distribution.
description: 4 pages, 5 figures
GraphSMOTE: Imbalanced Node Classification on Graphs with Graph Neural Networks
Creators: name: Zhao, Tianxiang
name: Zhang, Xiang
name: Wang, Suhang
Publisher: name: arXiv
Year: 2021
Subjects: subject: Machine Learning (cs.LG)
subject: FOS: Computer and information sciences

description: Node classification is an important research topic in graph learning. Graph neural networks (GNNs) have achieved state-of-the-art performance of node classification. However, existing GNNs address the problem where node samples for different classes are balanced; while for many real-world scenarios, some classes may have much fewer instances than others. Directly training a GNN classifier in this case would under-represent samples from those minority classes and result in sub-optimal performance. Therefore, it is very important to develop GNNs for imbalanced node classification. However, the work on this is rather limited. Hence, we seek to extend previous imbalanced learning techniques for i.i.d data to the imbalanced node classification task to facilitate GNN classifiers. In particular, we choose to adopt synthetic minority over-sampling algorithms, as they are found to be the most effective and stable. This task is non-trivial, as previous synthetic minority over-sampling algorithms fail to provide relation information for newly synthesized samples, which is vital for learning on graphs. Moreover, node attributes are high-dimensional. Directly over-sampling in the original input domain could generates out-of-domain samples, which may impair the accuracy of the classifier. We propose a novel framework, GraphSMOTE, in which an embedding space is constructed to encode the similarity among the nodes. New samples are synthesize in this space to assure genuineness. In addition, an edge generator is trained simultaneously to model the relation information, and provide it for those new samples. This framework is general and can be easily extended into different variations. The proposed framework is evaluated using three different datasets, and it outperforms all baselines with a large margin.
description: Accepted by WSDM2021
UM ESTUDO EMPÍRICO SOBRE O VIÉS COGNITIVO DO SENSO DE CONTROLE APLICADO ÀS DECISÕES DE INVESTIMENTOS
Creators: name: Ferreira Neves Tavares, Márcia
name: Tozetti Fernandes, José Lúcio
Publisher: name: Revista de Informação Contábil
Year: 2017
Subjects: Senso de Controle. Investimentos. Finanças Comportamentais. Psicologia Cognitiva.

description: Esta pesquisa tem por objetivo verificar associações entre o viés cognitivo do senso de controle e estratégias de investimentos das pessoas, partindo-se da premissa de que indivíduos com maior senso de controle possuem posições de investimentos mais arriscadas, ao contrário daqueles que apresentam menor senso de controle, que tenderiam a serem mais conservadores em suas decisões de investimentos. A metodologia foi desenvolvida a partir do cálculo do índice de senso de controle baseado em Mirowsky e Ross (1991) e foi utilizada a técnica de independência medida pela estatística qui-quadrado de Pearson. A amostra final resultou em 225 respondentes. Como resultado, a maioria dos respondentes do grupo com menor senso de controle declarou maior interesse por investimentos em poupança, imóveis e renda fixa, considerados investimentos de baixo risco, enquanto que para todos os investimentos de alto risco o interesse deste grupo foi nulo ou pouco.
description: Revista de Informação Contábil, v. 11, n. 4 (2017)
Memory compression and thermal efficiency of quantum implementations of non-deterministic hidden Markov models
Creators: name: Elliott, Thomas J.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Quantum Physics (quant-ph)
subject: Statistical Mechanics (cond-mat.stat-mech)
subject: Information Theory (cs.IT)
subject: Machine Learning (cs.LG)
subject: Chaotic Dynamics (nlin.CD)
subject: FOS: Physical sciences
subject: FOS: Computer and information sciences

description: Stochastic modelling is an essential component of the quantitative sciences, with hidden Markov models (HMMs) often playing a central role. Concurrently, the rise of quantum technologies promises a host of advantages in computational problems, typically in terms of the scaling of requisite resources such as time and memory. HMMs are no exception to this, with recent results highlighting quantum implementations of deterministic HMMs exhibiting superior memory and thermal efficiency relative to their classical counterparts. In many contexts however, non-deterministic HMMs are viable alternatives; compared to them the advantages of current quantum implementations do not always hold. Here, we provide a systematic prescription for constructing quantum implementations of non-deterministic HMMs that re-establish the quantum advantages against this broader class. Crucially, we show that whenever the classical implementation suffers from thermal dissipation due to its need to process information in a time-local manner, our quantum implementations will both mitigate some of this dissipation, and achieve an advantage in memory compression.
description: 10 pages, 1 figure, 1 table
ความสัมพันธ์ระหว่างความสามารถทางการบัญชีสมัยใหม่กับประสิทธิภาพการปฏิบัติงานของผู้สอบบัญชีภาษีอากรในประเทศไทย
Creators: name: กชพร นามสีฐาน
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2558
Subjects: ความสามารถทางการบัญชีสมัยใหม่, ประสิทธิภาพการปฏิบัติงาน, ผู้สอบบัญชีภาษีอากร

description: 1, 34, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
Tracing Magnetic Fields with Aligned Grains
Creators: name: Lazarian, A.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: Magnetic fields play a crucial role in various astrophysical processes, including star formation, accretion of matter, transport processes (e.g., transport of heat), and cosmic rays. One of the easiest ways to determine the magnetic field direction is via polarization of radiation resulting from extinction on or/and emission by aligned dust grains. Reliability of interpretation of the polarization maps in terms of magnetic fields depends on how well we understand the grain-alignment theory. Currently the grain-alignment theory is a predictive one, and its results nicely match observations. Among its predictions is a subtle phenomenon of radiative torques. after having stayed in oblivion for many years after its discovery, is currently viewed as the most powerful means of alignment. In this article, I shall review the basic physical processes involved in grain alignment, and the currently known mechanisms of alignment. I shall also discuss possible niches for different alignment mechanisms. I shall dwell on the importance of the concept of grain helicity for understanding of many properties of grain alignment, and shall demonstrate that rather arbitrarily shaped grains exhibit helicity when they interact with gaseous flows and radiative fluxes.
description: 51 pages, 20 figures, differs in format from the published article, abstract is shortened
On the formulation and numerical implementation of anisotropic plasticity with application to fibre-reinforced composites
Creators: name: Gaddikere Nagaraja, Swaroop
Publisher: name: Zenodo
Year: 2019

description: The mechanics of highly anisotropic materials, such as composites, has raised many questions in solid mechanics which in turn have led to an improved understanding of the subject. For the effective use of such materials, it is important to have suitable and reliable mathematical models that describe their behaviour. In this context, the overall objective of this work is to develop physically motivated and sufficiently general constitutive equations that describe the non-linear material response of fibre-reinforced composites from the continuum perspective.

Macroscopically, a composite may be regarded as an anisotropic material which exhibits a highly direction-dependent mechanical response. These materials can be characterised by different symmetry groups based on their inherent micro-structure. If the material is reinforced by fibres in one direction, then the composite has only a single preferred direction and is characterised by the transversely isotropic system. Typical example is a unidirectional fibre-reinforced composite. It is also conceivable for a composite material to be reinforced by fibres in more than one direction. For example, a woven fabric has fibres aligned in two perpendicular directions. Such materials belong to the orthorhombic system and are characterised by the existence of two preferred directions.

While composite materials show a variety of mechanical responses, this thesis presents a framework for the description of elastic and plastic response. For the two selected symmetry groups, relatively general models of elastoplasticity are developed within the geometrically linear framework, and aspects of the finite element implementation are outlined. A key aspect is the formulation of anisotropic elastic and plastic constitutive response functions with the aid of general representation theorems, where additional (symmetric second-order) tensorial arguments which reflect the microstructural information on the macroscopic level are incorporated. A further core ingredient is the set-up of a canonical and non-conventional constitutive structure, with respect to associated and non-associated flow response, where the use of latter is motivated by the physical inconsistencies induced by the former under shear dominated loads. A rate-dependent approximation of the rate-independent setting is also outlined. The performance of the proposed models is evaluated qualitatively and quantitatively by means of representative numerical simulations.
PERCEPÇÃO DE CONTADORES SOBRE O CÓDIGO DE ÉTICA PROFISSIONAL CONTÁBIL
Creators: name: Medeiros, Bárbara Daniele
name: Nascimento, Ítalo Carlos Soares Do
name: Costa, Wênyka Preston Leite Batista Da
name: Silva, Jandeson Dantas Da
name: Silva, Sérgio Luiz Pedrosa
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: Profissional Contábil; Ética Profissional; Código de Ética Profissional do Contador.

description: O profissional contábil deve adotar uma postura que busque o aperfeiçoamento contínuo e o desenvolvimento de habilidades necessárias para atender as exigências do mercado. Para tanto, tal postura deve ser pautada em atitudes éticas para se obter confiança, credibilidade e reconhecimento profissional. Destarte, o presente estudo teve como objetivo geral analisar a percepção dos contadores de Mossoró a respeito do Código de Ética do Profissional Contábil no desenvolvimento de suas atividades. Quanto à metodologia aplicada para o alcance de tal finalidade, adotou-se a pesquisa de caráter descritivo e de abordagem quantitativa, por meio de um levantamento do tipo survey com 26 contadores do município de Mossoró-RN, tendo como instrumento de pesquisa um questionário com questões de múltipla escolha, adaptado de Souza (2016) e Silva (2016). Com os resultados, constatou-se que a maioria dos profissionais contábeis do município de Mossoró conhece e coloca em prática os regulamentos do Código de Ética Profissional Contábil no exercício de suas profissões.
description: Revista de Informação Contábil, v. 12, n. 1 (2018)
Quantum coarse-graining for extreme dimension reduction in modelling stochastic temporal dynamics
Creators: name: Elliott, Thomas J.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Quantum Physics (quant-ph)
subject: Statistical Mechanics (cond-mat.stat-mech)
subject: Information Theory (cs.IT)
subject: FOS: Physical sciences
subject: FOS: Computer and information sciences

description: Stochastic modelling of complex systems plays an essential, yet often computationally intensive role across the quantitative sciences. Recent advances in quantum information processing have elucidated the potential for quantum simulators to exhibit memory advantages for such tasks. Heretofore, the focus has been on lossless memory compression, wherein the advantage is typically in terms of lessening the amount of information tracked by the model, while -- arguably more practical -- reductions in memory dimension are not always possible. Here we address the case of lossy compression for quantum stochastic modelling of continuous-time processes, introducing a method for coarse-graining in quantum state space that drastically reduces the requisite memory dimension for modelling temporal dynamics whilst retaining near-exact statistics. In contrast to classical coarse-graining, this compression is not based on sacrificing temporal resolution, and brings memory-efficient, high-fidelity stochastic modelling within reach of present quantum technologies.
description: 14 pages, 9 figures
รูปแบบและการนำเสนอนิทานชาดกพื้นบ้านอีสานของพระอริยานุวัตรเขมจารี
Creators: name: พิพัฒน์ ประเสริฐสังข์
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2558
Subjects: รูปแบบการนำเสนอ, นิทานชาดกพื้นบ้านอีสาน

description: 1, 34, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
A note on higher-order differential operations
Creators: name: Malesevic, Branko J.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Differential Geometry (math.DG)
subject: Classical Analysis and ODEs (math.CA)
subject: FOS: Mathematics
subject: 26B12

description: In this paper we consider successive iterations of the first-order differential operations in space ${\bf R}^3.$
การยอมรับวิธีปฏิบัติที่ได้รับการแนะนำในการปลูกข้าวพันธุ์สังข์หยดของเกษตรกร
Creators: name: ธารารัตน์ สุขแสง
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2558
Subjects: ข้าวพันธุ์สังข์หยด, การผลิต, เกษตรกร, วิธีปฏิบัติ, การยอมรับ

description: 1, 34, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
ผลกระทบของความสำเร็จของการจัดการความรู้ที่มีต่อการพัฒนาองค์กรของธุรกิจขนาดกลางและขนาดย่อม (SMEs) ในภาคตะวันออกเฉียงเหนือของประเทศไทย
Creators: name: ศักดิ์ดา สมแสน
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2558
Subjects: ความสำเร็จการจัดการความรู้, การพัฒนาองค์กร, ธุรกิจขนาดกลางและขนาดย่อม

description: 1, 34, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
NÍVEL DE EVIDENCIAÇÃO AMBIENTAL DAS COMPANHIAS SIDERÚRGICAS LISTADAS NA B3
Creators: name: Do Patrocínio, Marcos Antônio Ferreira
name: Moura, Alex Martins
name: Silva, Adriana Rodrigues
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: NBC T-15. Setor siderúrgico. Evidenciação Ambiental

description: O presente estudo tem como objetivo verificar o nível de divulgação de informações ambientais das companhias siderúrgicas listadas na B3 S.A., entre os anos de 2004 e 2014, como também, se as referidas informações estão em conformidade com a NBC T-15. Para alcançar o objetivo proposto, foram analisados os demonstrativos contábeis de cinco empresas do setor siderúrgico e, por meio da análise de conteúdo, verificou-se a quantidade de informações ambientais contidas nos documentos. Os resultados obtidos pela pesquisa mostram que o nível de evidenciação ambiental das empresas siderúrgicas alcançou, de maneira geral, o nível regular. Constatou-se, também, que as empresas estão pré-dispostas a divulgar informações que favoreçam a sua imagem perante os stakeholders, e que as informações de aspecto mais negativo são pouco evidenciadas pelas empresas. Esta pesquisa contribui com a ampliação da literatura existente e com as discussões sobre a compreensão do nível de evidenciação socioambiental.
description: Revista de Informação Contábil, v. 12, n. 1 (2018)
ปรากฏการณ์ แบบแผน และภาพจำลองทางความคิดของพฤติกรรมการจำหน่ายผลิตภัณฑ์ยาสูบให้เยาวชนของผู้ประกอบการร้านค้าปลีกในชุมชนชนบท
Creators: name: จักรพันธ์  เพ็ชรภูมิ
name: ณรงค์ศักดิ์ หนูสอน
name: ปิยะรัตน์ นิ่มพิทักษ์พงศ์
name: ศันสนีย์ เมฆรุ่งเรืองวงศ์
Publisher: name: สถาบันวิจัยพฤติกรรมศาสตร์ มศว
Year: 2558
Subjects: ผลิตภัณฑ์ยาสูบ, ผู้ประกอบการร้านค้าปลีก, การจำหน่ายผลิตภัณฑ์ยาสูบให้เยาวชน

description: 1, 21, วารสารพฤติกรรมศาสตร์
Coherence and clock shifts in ultracold Fermi gases with resonant interactions
Creators: name: Baym, Gordon
name: Pethick, C. J.
name: Yu, Zhenhua
name: Zwierlein, Martin W.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: Superconductivity (cond-mat.supr-con)
subject: FOS: Physical sciences

description: Using arguments based on sum rules, we derive a general result for the average shifts of rf lines in Fermi gases in terms of interatomic interaction strengths and two-particle correlation functions. We show that near an interaction resonance shifts vary inversely with the atomic scattering length, rather than linearly as in dilute gases, thus accounting for the experimental observation that clock shifts remain finite at Feshbach resonances.
description: 4 pages, 2 figures. Nordita preprint NORDITA-2007-23
ANÁLISE BIBLIOMÉTRICA DA PRODUÇÃO CIENTÍFICA NACIONAL SOBRE AGREMIAÇÕES ESPORTIVAS DE FUTEBOL PROFISSIONAL, EM PERIÓDICOS DE CIÊNCIAS CONTÁBEIS, ENTRE 2012 e 2016.
Creators: name: Pereira, Elizabete Rita Nunes
name: Cajaiba, Kleber Da Silva
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: Análise bibliométrica. Clubes de futebol. Qualis-Capes.

description: O objetivo desta pesquisa é analisar as características dos artigos publicados sobre agremiações esportivas de futebol profissional, em revistas e periódicos nacionais de Ciências Contábeis, referenciados pelo Qualis-CAPES, no período de 2012 a 2016. A população compreendeu 2.645 periódicos, da área de avaliação: Administração Pública e de Empresas, Ciências Contábeis e Turismo, classificados por meio da Plataforma Sucupira. A amostra apurada foi de 20 artigos. Essa pesquisa é descritiva, bibliométrica e quantitativa. Os resultados apontaram que: a Revista Contabilidade Vista & Revista foi o periódico mais ativo; o ano de maior produção foi 2016; o autor mais citado foi Amaury José Rezende. Os autores mais prolíficos foram: Amaury José Rezende, Marke Geisy da Silva Dantas, Nadielli Maria dos Santos Galvão e Anna Beatriz Grangeiro Ribeiro Maia. As metodologias mais utilizadas foram a descritiva, a quantitativa e a documental. Além da palavra-chave futebol, os termos: ativo intangível, evidenciação, eficiência e auditoria aparecem em destaque, assim devem ser considerados quando das buscas eletrônicas por artigos da área. Por fim, os achados sugerem um aumento de interesse de pesquisadores no estudo da temática, notadamente, no ano de 2016.
description: Revista de Informação Contábil, v. 12, n. 1 (2018)
REDUÇÃO AO VALOR RECUPERÁVEL DE ATIVOS: UMA ANÁLISE COMPARATIVA DAS EMPRESAS DO NOVO MERCADO SOB AS EXIGÊNCIAS DO CPC 01
Creators: name: Marinho, Sara Lima
name: Queiroz, Lísia De Melo
name: Lima, Nilton Cesar
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: Teste de impairment; CPC 01; Novo Mercado.

description: Este artigo tem por objetivo verificar se as empresas, inseridas no segmento Novo Mercado na B3, estão seguindo os quesitos pré-estabelecidos pelo CPC 01 (R1) que diz respeito a Redução ao valor recuperável de ativos. Refere-se ao impairment test, este teste objetiva assegurar que os ativos não estejam registrados por valores maiores do que efetivamente podem ser recuperados, a chamada recuperabilidade econômica. O presente trabalho utilizou o estudo de Albani e Almeida (2012), como principal ferramenta dentre a literatura já existente, por ser desenvolvido sob a realidade do Brasil e ser abrangente. Utilizou-se os critérios por eles expostos, para que se pudessem ter parâmetros comparativos. Foram analisadas 128 demonstrações financeiras anuais do ano de 2011 e 130 demonstrações do ano de 2012. Deste total, 110 empresas em 2011 divulgaram a realização do teste de impairment, e 116 empresas em 2012 declararam realizar o teste de recuperabilidade econômica. Os resultados demonstraram que não houveram mudanças significativas entre os 3 anos 2010, 2011 e 2012, em relação ao cumprimento das diretrizes estabelecidas pelo CPC 01 (R1). Constatou-se que, a maioria das empresas dizem realizar o teste de impairment, contudo não divulgam a metodologia trabalhada para realizar os mesmos, além das informações serem pouco claras e objetivas, o que dificulta a compreensão dos usuários de tais informações. O artigo contribui com a literatura já existente verificando se as companhias estão realizando e divulgando as informações exigidas pelo CPC 01, além de contribuir com os órgãos que normatizam e fiscalizam tais normas.
description: Revista de Informação Contábil, v. 12, n. 1 (2018)
การประยุกต์ใช้เซนเซอร์ความเร่งสำหรับสังเกตพฤติกรรมโค
Creators: name: ธนดล รัตนวงศ์
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: เซนเซอร์วัดความเร่ง, การสังเกตพฤติกรรมโค

description: 3, 33, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม
RENiO3 single crystals (RE = Nd, Sm, Gd, Dy, Y, Ho, Er, Lu) grown from molten salts under 2000 bar oxygen-gas pressure
Creators: name: Klein, Y. Maximilian
name: Kozłowski, Mirosław
name: Linden, Anthony
name: Lacorre, Philippe
name: Medarde, Marisa
name: Gawryluk, Dariusz J.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Materials Science (cond-mat.mtrl-sci)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: The electronic properties of transition-metal oxides with highly correlated electrons are of central importance in modern condensed matter physics and chemistry, both for their fundamental scientific interest, and for their potential for advanced electronic applications. The design of materials with tailored properties has been, however, restricted by the limited understanding of their structure-property relationships, which are particularly complex in the proximity of the regime where localized electrons become gradually mobile. RENiO3 perovskites, characterized by the presence of spontaneous metal to insulator transitions, are one of the most widely used model materials for the investigation of this region in theoretical studies. However, crucial experimental information needed to validate theoretical predictions is still lacking due to their challenging high-pressure synthesis, which has prevented to date the growth of sizable bulk single crystals with RE different than La, Pr and Nd. Here we report the first successful growth of single crystals with RE = Nd, Sm, Gd, Dy, Y, Ho, Er and Lu and sizes up to ~75 μm, grown from molten salts in temperature gradient under 2000 bar oxygen gas pressure. The crystals display regular prismatic shapes with flat facets, and their crystal structures, metal-insulator and antiferromagnetic order transition temperatures are in excellent agreement with previously reported values obtained from polycrystalline samples. The availability of such crystals opens access to measurements that have hitherto been impossible to conduct. This should contribute to a better understanding of the fascinating properties of materials with highly correlated electrons, and guide future efforts to engineer transition metal oxides with tailored functional properties.
description: 12 pages, 8 figures, accepted by Crystal Growth & Design. The SI is available at https://pubs.acs.org/doi/10.1021/acs.cgd.1c00474
CONTROLADORIA E O MERCADO DE TRABALHO: A PERCEPÇÃO DOS ESTUDANTES DE PÓS-GRADUAÇÃO LATO SENSU NA REGIÃO METROPOLITANA DO RECIFE
Creators: name: Aquino, Márcio Mateus Ferreira
name: Sousa, Rossana Guerra
name: Aquino, Fabíola Cristina Oliveira Bento
name: Medeiros, Vanessa Câmara
name: Cavalcante, Gesualdo Menezes
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: Pós-graduação; Controladoria; Controller; Mercado de Trabalho.

description: A pesquisa objetivou identificar os conhecimentos dos estudantes de pós-graduação Lato Sensu acerca da Controladoria e perspectivas em relação ao mercado de trabalho na Região Metropolitana do Recife. Foi conduzida através de um Survey com abordagem quantitativa. E justifica-se em evidenciar os resultados para os cursos de pós-graduação, de modo que os coordenadores e professores possam usá-los para trabalhar e aperfeiçoar a abordagem teórica com as experiências práticas. Os resultados apresentaram diferenças estatísticas no fator gênero em relação a três variáveis, 8, 11 e 12 respectivamente apresentadas a seguir: Em relação a graduação; Desempenho das funções de controladoria subordinado a presidência; As especializações como fator decisivo para se tornar um Controller e ingressar no mercado de trabalho. A pesquisa conclui que um curso de pós-graduação lato sensu pode adicionar valor aos graduados a partir dos conhecimentos desenvolvidos durante o curso, tornando-os provavelmente mais capacitados para atender as demandas do mercado.
description: Revista de Informação Contábil, v. 12, n. 1 (2018)
Semi-Supervised Graph-to-Graph Translation
Creators: name: Zhao, Tianxiang
name: Tang, Xianfeng
name: Zhang, Xiang
name: Wang, Suhang
Publisher: name: arXiv
Year: 2021
Subjects: subject: Machine Learning (cs.LG)
subject: FOS: Computer and information sciences

description: Graph translation is very promising research direction and has a wide range of potential real-world applications. Graph is a natural structure for representing relationship and interactions, and its translation can encode the intrinsic semantic changes of relationships in different scenarios. However, despite its seemingly wide possibilities, usage of graph translation so far is still quite limited. One important reason is the lack of high-quality paired dataset. For example, we can easily build graphs representing peoples' shared music tastes and those representing co-purchase behavior, but a well paired dataset is much more expensive to obtain. Therefore, in this work, we seek to provide a graph translation model in the semi-supervised scenario. This task is non-trivial, because graph translation involves changing the semantics in the form of link topology and node attributes, which is difficult to capture due to the combinatory nature and inter-dependencies. Furthermore, due to the high order of freedom in graph's composition, it is difficult to assure the generalization ability of trained models. These difficulties impose a tighter requirement for the exploitation of unpaired samples. Addressing them, we propose to construct a dual representation space, where transformation is performed explicitly to model the semantic transitions. Special encoder/decoder structures are designed, and auxiliary mutual information loss is also adopted to enforce the alignment of unpaired/paired examples. We evaluate the proposed method in three different datasets.
description: Accepted by CIKM2020
Data-driven efficient score tests for deconvolution problems
Creators: name: Langovoy, Mikhail
Publisher: name: arXiv
Year: 2007
Subjects: subject: Statistics Theory (math.ST)
subject: Applications (stat.AP)
subject: FOS: Mathematics
subject: FOS: Computer and information sciences

description: We consider testing statistical hypotheses about densities of signals in deconvolution models. A new approach to this problem is proposed. We constructed score tests for the deconvolution with the known noise density and efficient score tests for the case of unknown density. The tests are incorporated with model selection rules to choose reasonable model dimensions automatically by the data. Consistency of the tests is proved.
การใช้ภาพเรดาร์และข้อมูลอุทกวิทยาร่วมกับแบบจำลองโครงข่ายประสาทเทียมสำหรับการพยากรณ์นํ้าท่วมในลุ่มนํ้าปิงตอนบน
Creators: name: ทวี ชัยพิมลผลิน
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: โครงข่ายประสาทเทียม, พยากรณ์น้ำท่วม, ภาพเรดาร์, ลุ่มน้ำปิงตอนบน

description: 3, 33, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม
Dapagliflozin: ยารักษาโรคเบาหวานชนิดแรกในกลุ่ม sodium-glucose cotransporter 2 (SGLT2) inhibitors
Creators: name: ปวิตรา พูลบุตร
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: โรคเบาหวาน, ยาที่ออกฤทธิ์ยับยั้ง sodium-glucose cotransporter 2 (SGLT2), ยา dapagliflozin

description: 3, 33, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม
ลักษณะดินป่าไม้ที่มีการจัดการแตกต่างกันในป่าชุมชนบ้านหนองเต่า อำเภอแม่วาง จังหวัดเชียงใหม่
Creators: name: ฐปรัฏฐ์ สีลอยอุ่นแก้ว
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: ป่าชุมชน, ดินป่าไม้, ธาตุอาหารในดิน, ความอุดมสมบูรณ์ของดิน

description: 5, 33, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม
ADOÇÃO DO CPC PME – CONTABILIDADE PARA PEQUENAS E MÉDIAS EMPRESAS EM ESCRITORIOS DE CONTABILIDADE DE CURRAIS NOVOS/RN
Creators: name: Carvalho, Valdemir Galvão De
name: Lima, Hugo Leonardo De Medeiros
name: Monteiro, Ricardo Aladim
Publisher: name: Revista de Informação Contábil
Year: 2018
Subjects: Contabilidade; Pequenas e Médias Empresas; CPC PME.

description: Este estudo tem por objetivo investigar como os Contadores das pequenas e médias empresas do município de Currais Novos/RN adotam o CPC PME para a elaboração das Demonstrações Financeiras identificando se os contadores que adotam aplicam a norma adequadamente e, ainda, quais seriam as principais dificuldades na adoção deste procedimento. Neste sentido, foi aplicado um questionário estruturado aos contadores. A amostra foi constituída por 14 entidades prestadoras de serviços contábeis no município de Currais Novos/RN e os dados foram analisados por meio de estatísticas descritivas. Os resultados sugerem que na maioria dos casos os escritórios utilizam o CPC PME em muitos aspectos, porém, não na sua totalidade, visto que foram identificas fragilidades no conhecimento das normas por estes profissionais. Uma das principais dificuldades encontrada foi a aplicação da depreciação, onde apenas 7,14% da amostra efetuou corretamente o método. De forma geral a maioria dos contabilistas afirma que as principais dificuldades de se colocar em prática o CPC PME é a falta de treinamento, especialmente pelas entidades de classes.
description: Revista de Informação Contábil, v. 12, n. 2 (2018)
Some combinatorial aspects of differential operation compositions on space $R^n$
Creators: name: Malesevic, Branko J.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Differential Geometry (math.DG)
subject: Classical Analysis and ODEs (math.CA)
subject: FOS: Mathematics
subject: 26B12, 58A10

description: In this paper we present a recurrent relation for counting meaningful compositions of the higher-order differential operations on the space $R^{n}$ (n=3,4,...) and extract the non-trivial compositions of order higher than two.
การประเมินคุณภาพของนํ้าดื่มบรรจุขวดที่จำหน่ายในจังหวัดชลบุรี
Creators: name: สุบัณฑิต นิ่มรัตน์
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2557
Subjects: น้ำดื่มบรรจุขวดชลิดพลาสติกใส, แบคทีเรียโคลิฟอร์ม, ฟีคัลโคลิฟอร์ม, E. Coli

description: 5, 33, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม