Search results for: Cristina Munoz-Shuguli
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 173

Search results for: Cristina Munoz-Shuguli

173 Nursing Workers’ Capacity of Resilience at a Psychiatric Hospital in Brazil

Authors: Cheila Cristina Leonardo Oliveira Gaioli, Fernanda Ludmilla Rossi Rocha, Sandra Cristina Pillon

Abstract:

Resilience is a psychological process that facilitates the maintenance of health, developed in response to numerous existing stressors in daily life. Furthermore, resilience can be described as the ability which allows an individual or group to hold up well before unfavorable situations. This study aimed to identify nursing workers’ resilience at a psychiatric hospital in Brazil. This is an exploratory research with quantitative data approach. The sample consisted of 56 workers, using the Resilience Scale. Of the 56 subjects, 45 (80.4%) were women; 22 (39.2%) were 20- to 40-years-old and 30 (53.6%) were 41- to 60-years-old; 11 (19.6%) were nurses and 45 (80.4%) were technicians or nursing assistants. The results also showed that 50% of subjects showed a high resilience degree and 42.9% an average resilience degree. Thus, it was found that workers seek to develop protective factors in coping with a work environment that does not value the individual subjectivity and does not allow professional development, discouraging workers.

Keywords: health promotion, nursing, occupational health, resilience

Procedia PDF Downloads 472
172 Hydroxyapatite-Chitosan Composites for Tissue Engineering Applications

Authors: Georgeta Voicu, Cristina Daniela Ghitulica, Andreia Cucuruz, Cristina Busuioc

Abstract:

In the field of tissue engineering, the compositional and microstructural features of the employed materials play an important role, with implications on the mechanical and biological behaviour of the medical devices. In this context, the development of apatite - natural biopolymer composites represents a choice of many scientific groups. Thus, hydroxyapatite powders were synthesized by a wet method, namely co-precipitation, starting from high purity reagents (CaO, MgO, and H3PO4). Moreover, the substitution of calcium with magnesium have been approached, in the 5 - 10 wt.% range. Afterward, the phosphate powders were integrated in two types of composites with chitosan, different from morphological point of view. First, 3D porous scaffolds were obtained by a freeze-drying procedure. Second, uniform, compact films were achieved by film casting. The influence of chitosan molecular weight (low, medium and high), as well as apatite powder to polymer ratio (1:1 and 1:2) on the morphological properties, were analysed in detail. In conclusion, the reported biocomposites, prepared by a straightforward route are suitable for bone substitution or repairing applications.

Keywords: bone reconstruction, chitosan, composite scaffolds, hydroxyapatite

Procedia PDF Downloads 284
171 Synthesis of Tricalcium Phosphate Substituted with Magnesium Ions for Bone Regeneration

Authors: Andreia Cucuruz, Cristina Daniela Ghitulica, Georgeta Voicu, Cristina Busuioc

Abstract:

Ceramics based on calcium phosphates have lately increased attention for tissue engineering because they can be used as substitute bones or for bone regeneration since they mimic very well the nanostructure of tough bone tissue, but also because of other advantages such as a very good biocompatibility and osseointegration. This study aims the preparation and characterization of ceramic materials on the basis of TCP (Ca₃(PO₄)₂), within which calcium ions are substituted by magnesium ions (Mg²⁺) in order to improve the regenerative properties of these materials. TCP-Mg material was synthesized by chemical precipitation method using calcium oxide (CaO) and phosphoric acid (H₃PO₄) as precursors. The objective was to obtain powders with different concentrations of Mg in order to analyze the effect of magnesium ions on the physicochemical properties of phosphate ceramics and in vitro degradation in simulated biological fluid (SBF). Ceramic powders were characterized in vitro but also from the compositional and microstructural point of view. TCP_Mg powders were prepared through wet chemical method from calcium oxide (CaO), magnesium oxide nanopowder (MgO < 50 nm particle size (BET) Sigma Aldrich), phosphoric acid (H₃PO₄ - 85 wt.% in H₂O, 99.99% trace metals basis - Sigma Aldrich). In order to determine the quantities of raw materials, calculations were performed to obtain HAp with Ca/P ratio of 1.5.

Keywords: bone regeneration, magnesium substitution, tricalcium phosphate, tissue engineering

Procedia PDF Downloads 307
170 Ecosystem Model for Environmental Applications

Authors: Cristina Schreiner, Romeo Ciobanu, Marius Pislaru

Abstract:

This paper aims to build a system based on fuzzy models that can be implemented in the assessment of ecological systems, to determine appropriate methods of action for reducing adverse effects on environmental and implicit the population. The model proposed provides new perspective for environmental assessment, and it can be used as a practical instrument for decision-making.

Keywords: ecosystem model, environmental security, fuzzy logic, sustainability of habitable regions

Procedia PDF Downloads 379
169 Designing and Enacting an Adjunct Faculty Self-Study of Teaching Community

Authors: Anastasia P. Samaras, Allison Ward-Parsons, Beth Dalbec, Paula Cristina Azevedo, Anya Evmenova, Arvinder Johri, Lynne Scott Constantine, Lesley Smith

Abstract:

Two cycles of qualitative data were collected. Cycle One sources included participant survey results, participant postings on Blackboard forums, facilitator memos, and meeting notes as well as reflections and notes from whole-group meetings.

Keywords: adjunct faculty, professional development, self-study methodology, teaching

Procedia PDF Downloads 117
168 Design and Implementation of Remote Control Application for Elderly People Who Live Alone

Authors: Cristina Nieves Perdomo Delgado

Abstract:

The study consists of the design and use of an application for cell phones called “Me Cuido” that consists of remote control of elderly people who live alone with their families. The objective of the study is to analyze the usability of the application by 40-year-olds using the Questionnaire for User Interaction Satisfaction (QUIS) method. The results highlight that the application has a design adapted to the elderly and that it is easy to use and understand.

Keywords: design, assistive technology, elderly people, independence

Procedia PDF Downloads 203
167 Fluorescence Gold Nanoparticles: Sensing Properties and Cytotoxicity Studies in MCF-7 Human Breast Cancer Cells

Authors: Cristina Núñez, Rufina Bastida, Elena Labisbal, Alejandro Macías, María T. Pereira, José M. Vila

Abstract:

A highly selective quinoline-based fluorescent sensor L was designed in order to functionalize gold nanoparticles (GNPs@L). The cytotoxicity of compound L and GNPs@L on the MCF-7 breast cancer cells was explored and it was observed that L and GNPs@L compounds induced apoptosis in MCF-7 cancer cells. The cellular uptake of the hybrid system GNPs@L was studied using confocal laser scanning microscopy (CLSM).

Keywords: cytotoxicity, fluorescent probes, nanoparticles, quinoline

Procedia PDF Downloads 335
166 Competences for Learning beyond the Academic Context

Authors: Cristina Galván-Fernández

Abstract:

Students differentiate the different contexts of their lives as well as employment, hobbies or studies. In higher education is needed to transfer the experiential knowledge to theory and viceversa. However, is difficult to achieve than students use their personal experiences and social readings for get the learning evidences. In an experience with 178 education students from Chile and Spain we have used an e-portfolio system and a methodology for 4 years with the aims of help them to: 1) self-regulate their learning process and 2) use social networks and professional experiences for make the learning evidences. These two objectives have been controlled by interviews to the same students in different moments and two questionnaires. The results of this study show that students recognize the ownership of their learning and progress in planning and reflection of their own learning.

Keywords: competences, e-portfolio, higher education, self-regulation

Procedia PDF Downloads 260
165 Argumentative and Enunciative Analysis of Spanish Political Discourse

Authors: Cristina Diez

Abstract:

One of the most important challenges of discourse analysis is to find the linguistic mechanisms of subjectivity. The present article aims to raise the need for an argumentative and enunciative analysis to reach the subjective tissue of language. The intention is to prove that the instructions inscribed in the own language are those that indicate how a statement is to be interpreted and that the argumentative value is implied at the semantic level. For that, the theory of argumentation from Ducrot and Anscombre will be implemented. First, a reflection on the study about subjectivity and enunciation in language will be exposed, followed by concrete proposals on the linguistic mechanisms that speakers use either consciously or unconsciously, to finally focus on those argumentative tools that political discourse uses in order to influence the audience.

Keywords: argumentation, enunciation, discourse analysis, subjectivity

Procedia PDF Downloads 150
164 Health Status Monitoring of COVID-19 Patient's through Blood Tests and Naïve-Bayes

Authors: Carlos Arias-Alcaide, Cristina Soguero-Ruiz, Paloma Santos-Álvarez, Adrián García-Romero, Inmaculada Mora-Jiménez

Abstract:

Analysing clinical data with computers in such a way that have an impact on the practitioners’ workflow is a challenge nowadays. This paper provides a first approach for monitoring the health status of COVID-19 patients through the use of some biomarkers (blood tests) and the simplest Naïve Bayes classifier. Data of two Spanish hospitals were considered, showing the potential of our approach to estimate reasonable posterior probabilities even some days before the event.

Keywords: Bayesian model, blood biomarkers, classification, health tracing, machine learning, posterior probability

Procedia PDF Downloads 174
163 Bowen Ratio in Western São Paulo State, Brazil

Authors: Elaine Cristina Barboza, Antonio Jaschke Machado

Abstract:

This paper discusses micrometeorological aspects of the urban climate in three cities in Western São Paulo State: Presidente Prudente, Assis, and Iepê. Particular attention is paid to the method used to estimate the components of the energy balance at the surface. Estimates of convective fluxes showed that the Bowen ratio was an indicator of the local climate and that its magnitude varied between 0.3 and 0.7. Maximum values for the Bowen ratio occurred earlier in Iepê (11:00 am) than in Presidente Prudente (4:00 pm). The results indicate that the Bowen ratio is modulated by the radiation balance at the surface and by different clusters of vegetation.

Keywords: Bowen ratio, medium-sized cities, surface energy balance, urban climate

Procedia PDF Downloads 560
162 Receptive Vocabulary Development in Adolescents and Adults with Down Syndrome

Authors: Esther Moraleda Sepúlveda, Soraya Delgado Matute, Paula Salido Escudero, Raquel Mimoso García, M Cristina Alcón Lancho

Abstract:

Although there is some consensus when it comes to establishing the lexicon as one of the strengths of language in people with Down Syndrome (DS), little is known about its evolution throughout development and changes based on age. The objective of this study was to find out if there are differences in receptive vocabulary between adolescence and adulthood. In this research, 30 people with DS between 11 and 40 years old, divided into two age ranges (11-18; 19 - 30) and matched in mental age, were evaluated through the Peabody Vocabulary Test. The results show significant differences between both groups in favor of the group with the oldest chronological age and a direct correlation between chronological age and receptive vocabulary development, regardless of mental age. These data support the natural evolution of the passive lexicon in people with DS.

Keywords: down syndrome, language, receptive vocabulary, adolescents, adults

Procedia PDF Downloads 158
161 Fractional Order Controller Design for Vibration Attenuation in an Airplane Wing

Authors: Birs Isabela, Muresan Cristina, Folea Silviu, Prodan Ovidiu

Abstract:

The wing is one of the most important parts of an airplane because it ensures stability, sustenance and maneuverability of the airplane. Because of its shape, the airplane wing can be simplified to a smart beam. Active vibration suppression is realized using piezoelectric actuators that are mounted on the surface of the beam. This work presents a tuning procedure of fractional order controllers based on a graphical approach of the frequency domain representation. The efficacy of the method is proven by practically testing the controller on a laboratory scale experimental stand.

Keywords: fractional order control, piezoelectric actuators, smart beam, vibration suppression

Procedia PDF Downloads 278
160 Contribution for Rural Development Trough Training in Organic Farming

Authors: Raquel P. F. Guiné, Daniela V. T. A. Costa, Paula M. R. Correia, Moisés Castro, Luis T. Guerra, Cristina A. Costa

Abstract:

The aim of this work was to characterize a potential target group of people interested in participating into a training program in organic farming in the context of mobile-learning. The information sought addressed in particular, but not exclusively, possible contents, formats and forms of evaluation that will contribute to define the course objectives and curriculum, as well as to ensure that the course meets the needs of the learners and their preferences. The sample was selected among different European countries. The questionnaires were delivered electronically for answering online and in the end 135 consented valid questionnaires were obtained. The results allowed characterizing the target group and identifying their training needs and preferences towards m-learning formats, giving valuable tools to design the training offer.

Keywords: mobile-learning, organic farming, rural development, survey

Procedia PDF Downloads 466
159 Model for Assessment of Quality Airport Services

Authors: Cristina da Silva Torres, José Luis Duarte Ribeiro, Maria Auxiliadora Cannarozzo Tinoco

Abstract:

As a result of the rapid growth of the Brazilian Air Transport, many airports are at the limit of their capacities and have a reduction in the quality of services provided. Thus, there is a need of models for assessing the quality of airport services. Because of this, the main objective of this work is to propose a model for the evaluation of quality attributes in airport services. To this end, we used the method composed by literature review and interview. Structured a working method composed by 5 steps, which resulted in a model to evaluate the quality of airport services, consisting of 8 dimensions and 45 attributes. Was used as base for model definition the process mapping of boarding and landing processes of passengers and luggage. As a contribution of this work is the integration of management process with structuring models to assess the quality of services in airport environments.

Keywords: quality airport services, model for identification of attributes quality, air transport, passenger

Procedia PDF Downloads 491
158 Assessing the Antimicrobial Activity of Chitosan Nanoparticles by Fluorescence-Labeling

Authors: Laidson P. Gomes, Cristina T. Andrade, Eduardo M. Del Aguila, Cameron Alexander, Vânia M. F. Paschoalin

Abstract:

Chitosan is a natural polysaccharide prepared by the N-deacetylation of chitin. In this study, the physicochemical and antibacterial properties of chitosan nanoparticles, produced by ultrasound irradiation, were evaluated. The physicochemical properties of the nanoparticles were determined by dynamic light scattering and zeta potential analysis. Chitosan nanoparticles inhibited the growth of E. coli. The minimum inhibitory concentration (MIC) values were lower than 0.5 mg/mL, and the minimum bactericidal concentration (MBC) values were similar or higher than MIC values. Confocal laser scanning micrographs (CLSM) were used to observe the interaction between E. coli suspensions mixed with FITC-labeled chitosan polymers and nanoparticles.

Keywords: chitosan nanoparticles, dynamic light scattering, zeta potential, confocal microscopy, antibacterial activity

Procedia PDF Downloads 460
157 Key Factors for a Smart City

Authors: Marta Christina Suciu, Cristina Andreea Florea

Abstract:

The purpose of this paper is to highlight the relevance of building smart cities in the context of regional development and to analyze the important factors that make a city smart. These cities could be analyzed through the perspective of environment quality, the socio-cultural condition, technological applications and innovations, the vitality of the economic environment and public policies. Starting with these five sustainability domains, we will demonstrate the hypothesis that smart cities are the engine of the regional development. The aim of this paper is to assess the implications of smart cities, in the context of sustainable development, analyzing the benefits of developing creative and innovative cities. Regarding the methodology, it is used the systemic, logical and comparative analysis of important literature and data, also descriptive statistics and correlation analysis. In conclusion, we will define a direction on the regional development and competitiveness increasing.

Keywords: creativity, innovation, regional development, smart city, sustainability, triple helix

Procedia PDF Downloads 446
156 Comparison of Two Transcranial Magnetic Stimulation Protocols on Spasticity in Multiple Sclerosis - Pilot Study of a Randomized and Blind Cross-over Clinical Trial

Authors: Amanda Cristina da Silva Reis, Bruno Paulino Venâncio, Cristina Theada Ferreira, Andrea Fialho do Prado, Lucimara Guedes dos Santos, Aline de Souza Gravatá, Larissa Lima Gonçalves, Isabella Aparecida Ferreira Moretto, João Carlos Ferrari Corrêa, Fernanda Ishida Corrêa

Abstract:

Objective: To compare two protocols of Transcranial Magnetic Stimulation (TMS) on quadriceps muscle spasticity in individuals diagnosed with Multiple Sclerosis (MS). Method: Clinical, crossover study, in which six adult individuals diagnosed with MS and spasticity in the lower limbs were randomized to receive one session of high-frequency (≥5Hz) and low-frequency (≤ 1Hz) TMS on motor cortex (M1) hotspot for quadriceps muscle, with a one-week interval between the sessions. To assess the spasticity was applied the Ashworth scale and were analyzed the latency time (ms) of the motor evoked potential (MEP) and the central motor conduction time (CMCT) of the bilateral quadriceps muscle. Assessments were performed before and after each intervention. The difference between groups was analyzed using the Friedman test, with a significance level of 0.05 adopted. Results: All statistical analyzes were performed using the SPSS Statistic version 26 programs, with a significance level established for the analyzes at p<0.05. Shapiro Wilk normality test. Parametric data were represented as mean and standard deviation for non-parametric variables, median and interquartile range, and frequency and percentage for categorical variables. There was no clinical change in quadriceps spasticity assessed using the Ashworth scale for the 1 Hz (p=0.813) and 5 Hz (p= 0.232) protocols for both limbs. Motor Evoked Potential latency time: in the 5hz protocol, there was no significant change for the contralateral side from pre to post-treatment (p>0.05), and for the ipsilateral side, there was a decrease in latency time of 0.07 seconds (p<0.05 ); for the 1Hz protocol there was an increase of 0.04 seconds in the latency time (p<0.05) for the contralateral side to the stimulus, and for the ipsilateral side there was a decrease in the latency time of 0.04 seconds (p=<0.05), with a significant difference between the contralateral (p=0.007) and ipsilateral (p=0.014) groups. Central motor conduction time in the 1Hz protocol, there was no change for the contralateral side (p>0.05) and for the ipsilateral side (p>0.05). In the 5Hz protocol for the contralateral side, there was a small decrease in latency time (p<0.05) and for the ipsilateral side, there was a decrease of 0.6 seconds in the latency time (p<0.05) with a significant difference between groups (p=0.019). Conclusion: A high or low-frequency session does not change spasticity, but it is observed that when the low-frequency protocol was performed, there was an increase in latency time on the stimulated side, and a decrease in latency time on the non-stimulated side, considering then that inhibiting the motor cortex increases cortical excitability on the opposite side.

Keywords: multiple sclerosis, spasticity, motor evoked potential, transcranial magnetic stimulation

Procedia PDF Downloads 43
155 A Case Report on the Multidisciplinary Approach on Rectal Adenocarcinoma in Pregnancy

Authors: Maria Cristina B. Cabanag, Elijinese Marie S. Culangen

Abstract:

Pregnancy is a period in a woman's life wherein the body may undergo different physiological changes. These changes can be attributed to the interplay of hormones in the body but can mask a more sinister type of disease such as malignancy on rare occasions. Colorectal cancer (CRC) in pregnancy is an epidemiologically rare disease worldwide. To our knowledge, no available studies were reported in the Philippines at the time of this writing, posing a dilemma for its appropriate diagnosis and management. Signs and symptoms of colorectal malignancy may camouflage a normal pregnancy and, when overlooked, impedes an appropriate approach. This case of a 38-year-old elderly primigravid who presented with hematochezia on her 25th week of gestation. She was diagnosed with rectal adenocarcinoma later in pregnancy which warranted a predicament regarding her appropriate care and management. This paper explores the repertoire of the different diagnostic and treatment approaches to colorectal cancer in the second trimester of pregnancy, with the least possible maternal and fetal hazards.

Keywords: cancer in pregnancy, chemotherapy in pregnancy, colorectal cancer, hematochezia in pregnancy

Procedia PDF Downloads 114
154 Questionnaire for the Evaluation of Entrepreneurship Project Psychopedagogical Practices: Construction Proceedings and Validation

Authors: Cristina Costa-Lobo, Sandra Fernandes, Miguel Magalhães, José Dinis-Carvalho, Alfredo Regueiro, Ana Carvalho

Abstract:

This paper is a report on the findings of the construction and the validation of a questionnaire monetized in a portuguese higher education context with undergraduate students. The Questionnaire for the Evaluation of Entrepreneurship Project Psychopedagogical Practices consists of six scales: Critical appraisal of the project, Developed Learning and Skills, Teamwork, Teacher and Tutor Roles, Evaluation of Student Performance, and Project Effectiveness as a Teaching-Learning Methodology. The proceedings of its construction are analyzed, and the validity and internal consistency analysis are described. Findings indicate good indicators of validity, good fidelity and an interpretable factorial structure.

Keywords: entrepreneurship project, higher education, psychopedagogical practices, teacher and tutor roles

Procedia PDF Downloads 336
153 Drug Residues Disposal from Wastewater Using Carbon Nanomaterials

Authors: Stefan Nicolae, Cristina Cirtoaje, Emil Petrescu, Florin-Razvan Duca

Abstract:

In the context of the accelerated expansion of urban agglomerations and the exponential development of industry, a huge amount of water is used, and a crisis of drinking water may occur any time. Classic wastewater treatment removes most pollutants but, for some chemical residues, special methods are needed. Carbon nanotubes and other carbon materials might be used in many cases [1-2], especially for heavy metals removal but also on pharmaceutical products such as paracetamol [3]. Our research has confirmed the better efficiency of nanotubes compared to graphene on paracetamol removal from water, but even better results were obtained on single-walled nanotubes (SWCNTs) and graphene nanoplatelets. This can be due to their better dispersion in water which leads to an increased contact surface, so we propose a filtration system of membranes and carbon materials that can be used for paracetamol removal from wastewater but also for other drugs that affect the aquatic life as well as terrestrial animals and people who use this contaminated water.

Keywords: applied physics, wastewater, nanomaterials, enviromental science

Procedia PDF Downloads 148
152 Tax Morale Dimensions Analysis in Portugal and Spain

Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: compliance, tax morale, Portugal, Spain

Procedia PDF Downloads 269
151 Deposit Guarantee Fund: One Perspective

Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

Abstract:

The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: deposit guarantee fund, Portugal, accounting, financial report

Procedia PDF Downloads 396
150 Traced Destinies: A Study on the Migration of Brazilian Children for Switzerland

Authors: Flavia Schuler Gomes, Cristina Brito Dias, Emily Schuler

Abstract:

One of the emerging themes in modern society is migration. What in the past was a route mostly traveled by men, is currently carried out by women and even children. In this sense, the objective of this research was to understand the experiences and repercussions of the migration in the life of young Brazilians who went to Switzerland. The specific objectives were: to know the causes and consequences of migration; how was the adaptation in the country in emotional and educational terms; as how the interviewees feel the impact of living with two cultures simultaneously. The research had a qualitative methodology. The participants were eight young men and women, between the ages of 18 and 25, who migrated to Switzerland as a child. The instrument used was interview technique of life history. The collected data were analyzed through the thematic content analysis. The results indicate that the young people migrated to accompany their mothers; in terms of nationality, two participants feel completely Swiss, and six believe they share Swiss and Brazilian aspects. None of the participants followed an academic career, having secondary education.

Keywords: adaptation, children, culture, migration

Procedia PDF Downloads 136
149 Alignment in Earnings Management Research: Italy Looking towards US

Authors: Giulia Leoni, Cristina Florio

Abstract:

The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.

Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US

Procedia PDF Downloads 537
148 The Budget Profile of the Municipality of AtaleIa-MG in the Context of the Micro-Region of Teofilo Otoni in Brazil

Authors: Jeferson Gomes Dos Santos, Mirelle Cristina De Abreu Quintela

Abstract:

Considering that after the 1988 Constitution, in Brazil, municipalities have acquired new roles in the face of a financial reality that jeopardizes more substantial actions, the Public Budget is essential for the establishment of guidelines for action, within each budgetary reality. Within this, the present work sought to understand the budget profile of the mining municipality of Ataleia, with a view to identifying its budget composition, in relation to the main sources of revenue and expenditure. To achieve the purposes of the study, information was collected on the municipality's finances, from the years 2000 to 2016, visualizing the progress of its revenues in terms of funding and origin, and expenses in terms of nature and purpose. It was evidenced that the municipality, having its budget revenue in the period, still shows great dependence on intergovernmental transfers, as the own collection was relatively low. The budget expenditure of the period was mainly influenced by social expenditures, but it must be said that the municipality complied with the limits of spending, minimum and maximum, established by law.

Keywords: expenses, municipal budget, planning, revenue

Procedia PDF Downloads 182
147 Use and Relationship of Shell Nouns as Cohesive Devices in the Quality of Second Language Writing

Authors: Kristine D. de Leon, Junifer A. Abatayo, Jose Cristina M. Pariña

Abstract:

The current study is a comparative analysis of the use of shell nouns as a cohesive device (CD) in an English for Second Language (ESL) setting in order to identify their use and relationship in the quality of second language (L2) writing. As these nouns were established to anticipate the meaning within, across or outside the text, their use has fascinated writing researchers. The corpus of the study included published articles from reputable journals and graduate students’ papers in order to analyze the frequency of shell nouns using “highly prevalent” nouns in the academic community, to identify the different lexicogrammatical patterns where these nouns occur and to the functions connected with these patterns. The result of the study implies that published authors used more shell nouns in their paper than graduate students. However, the functions of the different lexicogrammatical patterns for the frequently occurring shell nouns are somewhat similar. These results could help students in enhancing the cohesion of their text and in comprehending it.

Keywords: anaphoric, cataphoric, lexico-grammatical, shell nouns

Procedia PDF Downloads 150
146 A Meta Regression Analysis to Detect Price Premium Threshold for Eco-Labeled Seafood

Authors: Cristina Giosuè, Federica Biondo, Sergio Vitale

Abstract:

In the last years, the consumers' awareness for environmental concerns has been increasing, and seafood eco-labels are considered as a possible instrument to improve both seafood markets and sustainable fishing management. In this direction, the aim of this study was to carry out a meta-analysis on consumers’ willingness to pay (WTP) for eco-labeled wild seafood, by a meta-regression. Therefore, only papers published on ISI journals were searched on “Web of Knowledge” and “SciVerse Scopus” platforms, using the combinations of the following key words: seafood, ecolabel, eco-label, willingness, WTP and premium. The dataset was built considering: paper’s and survey’s codes, year of publication, first author’s nationality, species’ taxa and family, sample size, survey’s continent and country, data collection (where and how), gender and age of consumers, brand and ΔWTP. From analysis the interest on eco labeled seafood emerged clearly, in particular in developed countries. In general, consumers declared greater willingness to pay than that actually applied for eco-label products, with difference related to taxa and brand.

Keywords: eco label, meta regression, seafood, willingness to pay

Procedia PDF Downloads 83
145 Jointly Learning Python Programming and Analytic Geometry

Authors: Cristina-Maria Păcurar

Abstract:

The paper presents an original Python-based application that outlines the advantages of combining some elementary notions of mathematics with the study of a programming language. The application support refers to some of the first lessons of analytic geometry, meaning conics and quadrics and their reduction to a standard form, as well as some related notions. The chosen programming language is Python, not only for its closer to an everyday language syntax – and therefore, enhanced readability – but also for its highly reusable code, which is of utmost importance for a mathematician that is accustomed to exploit already known and used problems to solve new ones. The purpose of this paper is, on one hand, to support the idea that one of the most appropriate means to initiate one into programming is throughout mathematics, and reciprocal, one of the most facile and handy ways to assimilate some basic knowledge in the study of mathematics is to apply them in a personal project. On the other hand, besides being a mean of learning both programming and analytic geometry, the application subject to this paper is itself a useful tool for it can be seen as an independent original Python package for analytic geometry.

Keywords: analytic geometry, conics, python, quadrics

Procedia PDF Downloads 249
144 A Comparative Study of Malware Detection Techniques Using Machine Learning Methods

Authors: Cristina Vatamanu, Doina Cosovan, Dragos Gavrilut, Henri Luchian

Abstract:

In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through semi-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.

Keywords: ensembles, false positives, feature selection, one side class algorithm

Procedia PDF Downloads 250