Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Tanjungpura

Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan emosional terhadap tingkat pemahaman akuntansi mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Tanjungpura. Ukuran kecerdasan emosional dalam penelitian ini terdiri dari 5 variabel yaitu pengenalan diri, pengendalian diri, motivasi, empati dan keterampilan sosial. Sedangkan ukuran untuk tingkat pemahaman akuntansi dinilai dari jumlah bobot nilai mata kuliah yang didapatkan oleh setiap sampel penelitian. Penelitian ini didesain sebagai suatu studi empiris. Populasi penelitian ini meliputi mahasiswa aktif di jurusan akuntansi Fakultas Ekonomi Universitas Tanjungpura. Ada 50 sampel mahasiswa yang terdiri dari 25 sampel mahasiswa regular A dan 25 sampel mahasiswa regular B. Penelitian ini merupakan pendukung atas penelitian terdahulu yang membahas tema yang sama. Dalam penelitian ini, kuesioner menjadi data primer yang utama dalam menganalisis. Hasil dari uji hipotesis menunjukkan bahwa tidak semua variabel kecerdasan emosional berpengaruh pada tingkat pemahaman akuntansi. Terdapat 3 variabel yang secara positif dan signifikan mempengaruhi tingkat pemahaman akuntansi, yaitu pengendalian diri, motivasi dan empati, sedangkan untuk variabel pengenalan diri dan keterampilan sosial tidak memiliki pengaruh yang signifikan terhadap tingkat pemahaman akuntansi. Kata Kunci: Pemahaman Akuntansi, Pengenalan Diri, Pengendalian Diri, Motivasi, Empati, Keterampilan Sosia

NMR analysis of a series of substituted pyrazolo[3,4-d]pyrimidines-4-amines

A series of twenty one substituted pyrazolo[3,4-d]pyrimidines-4-amines were studied by 1H and 13C NMR. The application of two-dimensional techniques, HMQC and HMBC, allowed the complete assignment of the spectra for all the compounds.Fundo Europeu de Desenvolvimento Regional (FEDER) - POCTI-SFA-3-686Fundação para a Ciência e Tecnologia (FCT) - SFRH/BPD/20816/2004 , XUNTA DE GALICIA (PGIDIT05PXIB26201PR, PR405A098/59-0)Xunta de Galicia - PGIDIT05PXIB26201PR, PR405A098/59-

Necesidad de regular la participación facultativa de las personas con discapacidad severa en los procesos electorales en el Perú

El voto voluntario es un tema inquietante a nivel de todo el mundo, primero porque varios sistemas a lo largo de todo el mundo optan por esta regulación y otras optan por el voto obligatorio como es el caso peruano; en este sentido siguiendo nuestro sistema existe una problemática muy grande y es que según lo normado en nuestra Constitución en su articulo 31 nos describe puntualmente que el voto es libre, secreto, y obligatorio, dándole esta prerrogativa de carácter imperativa a la participación electoral por parte de los electores, de la misma manera siguiendo dicho artículo señala que solo las personas mayores de 65 años están exentas de ir a sufragar que para estos ciudadanos el voto si es de carácter voluntario y que pueden elegir entre ir o no a sufragar; siguiendo esta línea de ideas, si nuestra carta magna toma en consideración a este grupo de personas vulnerables entonces no esta bien que deje de lado a las personas con discapacidad severa que son otro grupo importante y de abundancia en nuestro país, este tipo de personas son aquellas que sufren de alguna anomalía física, psíquica y mental de manera permanente y que por estas razones necesitan el apoyo de una tercera persona, hablamos puntualmente de las personas con discapacidad severa; es decir van a depender de una tercera persona para realizar sus actividades diarias y esto incluye el de acudir a sufragar, teniendo que pasar por todo un éxodo, por tal sentido es menester tomar en consideración y empatía hacia este tipo de personas para poder regular la participación facultativa en los procesos electorales de estas personas

Gestión de almacén y su incidencia en la rentabilidad de la empresa Importaciones Sur S.R.L. año 2020

El estudio tuvo como objetivo determinar la incidencia entre la gestión de almacén y la rentabilidad en la empresa Importaciones Sur S.R.L. 2020, estudio de tipo aplicada, con diseño no experimental de corte trasversal, con alcance descriptivo explicativo, se aplicó como instrumento la guía de entrevista, lista de cotejo y la guía de análisis documental, la muestra fue el administrador, el contador y los estados financieros del 2020, los resultados que se encontraron fueron que existe un nivel de deficiencia de 58%, también los indicadores de rentabilidad de la empresa se ven afectados por las deficiencias de la gestión de almacén, la rentabilidad patrimonial tiene una variación de 4%, la rentabilidad sobre activos una variación de 3% esto debido a que las ventas disminuyen debido al desabastecimiento por no tener una buena planificación de las compras, el margen bruno se ve afectado en 1% por que sus costos de ventas pueden mejorarse debido a que pierde oportunidad de comprar en grandes cantidades para disminuir sus costos de venta, por último el margen neto habría mejorado de 15% a 18%, entre otros por la perdida por el mal manejo del inventario originado una pérdida de inventario por S/62,761.86. Concluye que existe incidencia significativa entre gestión de almacén y la rentabilidad de la empresa Importaciones Sur S.R.L, año 2020

Informal Trade of Psychoactive Herbal Products in the City of Diadema, SP, Brazil: Quality and Potential Risks

The present study aimed to assess the quality and risks involved in the consumption of psychoactive herbal products (PHs) that are available through informal commerce in the city of Diadema, SP, Brazil. Methods of ethnography were used to conduct the fieldwork during which four dealers were selected to record the collection, handling, packaging, types of PHs marketed, and their therapeutic purposes. in addition, lots of the PHs selected were purchased from the dealers and analyzed using microbiology and pharmacognosy techniques. 217 PHs were recorded and categorized into two main groups: stimulants (67%) and depressants (27%) of the central nervous system; sixteen of them were selected, and their 52 lots were acquired. the deficiencies observed in handling and packaging these lots by dealers were confirmed by microbiological analysis; 80.8% of them presented risk according to the indicators defined by the Brazilian Pharmacopoeia. the pharmacognostic analysis confirmed the authenticity of only 9 to 16 PHs analyzed. in addition, descriptions of contraindications, adverse reactions, and drug interactions were found in the literature for the PHs. the results of this study allow the observation of the priorities for the sanitary adequacy of the popular trade of herbs.Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)AFIP-Associacao Fundo de Incentivo a PesquisaUniversidade Federal de São Paulo, Dept Med Prevent, BR-04038034 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Ciencias Biol, Ctr Estudos Etnobot & Etnofarmacol, BR-09972270 Diadema, SP, BrazilUniv São Paulo, Dept Farm, BR-05508000 São Paulo, BrazilAdolfo Lutz Inst, Ctr Medicamentos Cosmet & Saneantes, BR-01246902 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Psicobiol, BR-04023062 São Paulo, BrazilUniv Bandeirante Anhanguera, BR-02071013 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Ciencias Biol, BR-09972270 Diadema, SP, BrazilUniversidade Federal de São Paulo, Dept Med Prevent, BR-04038034 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Ciencias Biol, Ctr Estudos Etnobot & Etnofarmacol, BR-09972270 Diadema, SP, BrazilUniversidade Federal de São Paulo, Dept Psicobiol, BR-04023062 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Ciencias Biol, BR-09972270 Diadema, SP, BrazilWeb of Scienc

Substâncias psicotrópicas de origem natural: o que os usuários encontram na internet?

Introduction: The internet is one of the main means for sharing information, besides being a platform with resources for online commerce. Recently, an increase interest and consumption of psychotropic substances of natural origin has been observed, whether in a religious, cultural, or hedonistic context. Objective: To evaluate whether the information about psychotropic substances of natural origin, available on websites published in Portuguese, is based on scientific literature, whether it presents distorted or biased content in order to stimulate consumption, and whether there are indications that the page is being used as a platform for clandestine sale of  these products. Method: Google searches were conducted using the popular names of the substances or of plants and preparations that contain them (eg marijuana, ayahuasca, etc.), and the information available on the visited pages was classified and tabulated. Results: Of the 328 websites analyzed, approximately 55% were classified as informative pages and 60% of the analyzed content was in agreement with the scientific literature and was considered to be reliable. Approximately a quarter of the websites encouraged directly or indirectly the consumption of these substances, and nearly 25% presented the commercialization of products containing some of the substances researched. Conclusions: The results suggest that a user who searches online for natural psychotropic substances based on their popular names is predominantly exposed to information that can be supported by the scientific literature. However, the number of websites that offer products that contain these substances for sale or that share methods for consumption is also significant, often without presenting warnings about the incorrect use of such products, characterizing a risk to the user’s health.Introdução: A internet é um dos principais meios para o compartilhamento de informações, além de ser uma plataforma com recursos para o comércio on-line. Recentemente tem-se observado um aumento no interesse e consumo de substâncias psicotrópicas de origem natural, seja em um contexto religioso, cultural ou hedonístico. Objetivo: Avaliar se as informações sobre psicotrópicos de origem natural disponíveis em sites publicados em português estão embasadas na literatura científica, se apresentam conteúdo distorcido ou tendencioso de forma a estimular o consumo e se há indícios de que a página está sendo usada como plataforma de venda clandestina desses produtos. Método: Foram realizadas buscas no Google utilizando os nomes populares das substâncias ou de plantas e preparações que as contêm (por exemplo: maconha, ayahuasca) e as informações disponíveis nas páginas visitadas foram classificadas e tabuladas. Resultados: Dos 328 sites analisados, aproximadamente 55% foram classificados como páginas informativas e 60% do conteúdo analisado estava de acordo com a literatura científica, sendo considerado como confiável. Aproximadamente um quarto dos sites incentivavam o consumo dessas substâncias, seja direta ou indiretamente, e cerca de 25% apresentavam a comercialização de produtos contendo alguma das substâncias pesquisadas. Conclusões: Os resultados sugerem que um usuário que busca de forma on-line por substâncias naturais psicotrópicas a partir de seus nomes populares é exposto predominantemente a informações que podem ser respaldadas pela literatura científica. Entretanto, a quantidade de sites que disponibilizam produtos que contêm essas substâncias para venda ou que compartilham métodos para o consumo também é significativa, muitas vezes sem apresentar advertências quanto ao uso incorretodos produtos, caracterizando um risco à saúde do usuário

A rede de comércio popular de drogas psicoativas na cidade de Diadema e o seu interesse para a Saúde Pública

The popular trade of herbal drugs without quality assurance implies a health risk./ This study analyses the commerce network of psychoactive herbs in the streets of the city of Diadema, state of São Paulo, and the risks associated with their consumption. Data presented here are part of a project conducted in collaboration with other research areas. Several ethnopharmacological methods, including participant observation, informal and semi-structured interviews, were used to develop field work among dealers. Vernacular names of the commercialized herbs, their formulae, utilized parts, contraindications, doses, origin were recorded, and also how they were obtained, manipulated, stocked, packaged and used. The study registered 63, herbs, which were categorized according to their possible psychoactive actions. The stimulants (67%) and the depressants (27%) predominated. Shortcomings were observed in the stock, manipulation and packaging of the drugs, exposing their customers to health risks. These findings aid in the understanding of aspects related to the quality and safety of herbs that are informally traded in Diadema, and show the need to promote a dialogue between this system and the formal health system.O comércio popular de drogas vegetais sem garantia de qualidade implica risco sanitário. O presente estudo faz uma análise da rede de comércio popular de drogas vegetais psicoativas (DVPs) na cidade de Diadema e os riscos associados ao seu consumo. São apresentados dados parciais de um projeto realizado em colaboração com outras áreas de investigação. Métodos da etnofarmacologia, tais como entrevistas informais, semiestruturadas e observação participante foram utilizados para a realização do trabalho de campo, durante o qual selecionaram-se quatro comerciantes, a fim de registrar a obtenção, manipulação, acondicionamento e uso das DVPs comercializadas (nomes populares, receitas, partes utilizadas, contraindicações e doses). Foram registradas 63 DVPs distintas, e posteriormente categorizadas de acordo com suas possíveis ações psicoativas, predominando as estimulantes (67%) e depressoras (27%). Observaram-se deficiências na manipulação e acondicionamento das drogas por parte dos comerciantes, expondo seus clientes a possíveis riscos à saúde. Os resultados obtidos nesse estudo possibilitaram observar prioridades de adequação na comercialização de drogas vegetais no comércio popular a fim de resguardar a saúde de seus usuários, bem como a necessidade de promover um diálogo entre este e o sistema formal de saúde

1-{1-[2,8-Bis(trifluoro­meth­yl)-4-quin­olyl]-5-methyl-1H-1,2,3-triazol-4-yl}ethanone

There are two independent mol­ecules in the asymmetric unit of the title compound, C16H10F6N4O. The triazole ring is not coplanar with the quinoline ring system; the dihedral angle between the two planes being 74.47 (12) and 63.97 (13)° in the two mol­ecules. The crystal structure is characterized by inter­molecular C—H⋯F, C—H⋯N and C—H⋯O hydrogen bonding. Weak intra­molecular C—H⋯F inter­actions are observed. Disorder is observed in two F atoms of one of the trifluoro­methyl groups of one independent mol­ecule [occupancy ratios 0.77 (3):0.23 (3) and 0.77 (4):0.23 (4)] and in all three F atoms of one of the trifluoro­methyl groups of the second independent mol­ecule [occupancy ratios 0.520 (14):0.480 (14), 0.615 (17):0.385 (17) and 0.783 (11):0.217 (11)]. The O atom is also disordered over two positions with occupancies of 0.60 (13) and 0.40 (13) in the first mol­ecule

Substituted pyrazolo[3,4-d]pyrimidines : microwave assisted, solvent free synthesis and biological evaluation

A simple and efficient method has been developed for the synthesis of various pyrazolo[3,4-d]pyrimidines using microwave irradiation under solvent-free conditions. The advantages of applying microwave irradiation compared with the classical method were demonstrated. The structures of all the compounds were confirmed by the usual techniques and in two cases by X-ray analysis. The compounds did not display appreciable ability to inhibit xanthine oxidase activity. Screening for antifungal activity showed that some derivatives were active against four fungi, with more significant results for Botrytis.FEDERFundação para a Ciência e Tecnologia (FCT) - I&D 226/2003, POCTI-SFA-3-686), SFRH/BPD/20816/ 2004)Xunta de Galicia - PGIDIT05PXIB26201PR,PR405A098/59-

Social pharmaceutical innovation and alternative forms of research, development and deployment for drugs for rare diseases

Rare diseases are associated with difficulties in addressing unmet medical needs, lack of access to treatment, high prices, evidentiary mismatch, equity, etc. While challenges facing the development of drugs for rare diseases are experienced differently globally (i.e., higher vs. lower and middle income countries), many are also expressed transnationally, which suggests systemic issues. Pharmaceutical innovation is highly regulated and institutionalized, leading to firmly established innovation pathways. While deviating from these innovation pathways is difficult, we take the position that doing so is of critical importance. The reason is that the current model of pharmaceutical innovation alone will not deliver the quantity of products needed to address the unmet needs faced by rare disease patients, nor at a price point that is sustainable for healthcare systems. In light of the problems in rare diseases, we hold that re-thinking innovation is crucial and more room should be provided for alternative innovation pathways. We already observe a significant number and variety of new types of initiatives in the rare diseases field that propose or use alternative pharmaceutical innovation pathways which have in common that they involve a diverse set of societal stakeholders, explicitly address a higher societal goal, or both. Our position is that principles of social innovation can be drawn on in the framing and articulation of such alternative pathways, which we term here social pharmaceutical innovation (SPIN), and that it should be given more room for development. As an interdisciplinary research team in the social sciences, public health and law, the cases of SPIN we investigate are spread transnationally, and include higher income as well as middle income countries. We do this to develop a better understanding of the social pharmaceutical innovation field’s breadth and to advance changes ranging from the bedside to system levels. We seek collaborations with those working in such projects (e.g., patients and patient organisations, researchers in rare diseases, industry, and policy makers). We aim to add comparative and evaluative value to social pharmaceutical innovation, and we seek to ignite further interest in these initiatives, thereby actively contributing to them as a part of our work