Artículos de revistas sobre el tema "Fernandez Company"

The editorial of the third issue of 2016 (Fernandez, 2016) reviewed nine years of work by the editorial team, from the date the journal was founded, until the present day. In this regard, it announced the need for changes in the journal and introduced me as the new Editor-in-Chief of the journal. As the new editor and this being the first editorial written by the new team, first of all, we would like to express our appreciation for the offer and the responsibility placed in us by the founders (i.e., Fernandez et al., 2008) and the OmniaScience publishing company. In this manner, we would like to introduce the journal, the new team and the new developments in its management to the scientific community.

In February 2009, Tony Fernandez, the founder of AirAsia was not bothered by the company’s mass order of 175 new aircraft for its AirAsia-X long-haul services. He could not resist the concern over the aircraft deferment to Thailand and Indonesia in 2011 because of the relocation of the low-cost carrier terminal in Sepang before AirAsia was forced to move to KLIA2. Such a situation would surely increase its operating costs exponentially. He also knew he was facing an economic downturn and the high competition, particularly for his AirAsia-X business. Major rivals of AirAsia-X in the region were Singapore Tiger Airways, Cebu Pacific Air of the Philippines and a global competitor was EasyJet in Europe had just launched aggressive campaigns and promotions which would affect its long-haul business. He was certain that the company would achieve his dream to spread its wings all over the world. However, he realized that the company’s operating costs and competition with other airliners that joined the club of no-frills airlines based on a national and international level presently had escalated. He knew he had to act now. If you were Tony Fernandez, what would you do in this scenario was a question that needs an answer? This is an issue of strategic choice of divesting or integration as the strategic options are limited in the short as well as long run. The AirAsia case study has the main objective of sharing impact of the covid-19 pandemic devastating impact on the airliners. It is a significant study in terms of impact on economy, tourism and hospitality industry in general and Malaysia in particular.

For the evaluation of the environmental impact of the design, construction and operation of a plant storage, treatment, utilization (recovery/recycling) and/or disposal of waste electrical and electronic equipment (WEEE) for the company to recover Neiva SAS game the provisions of environmental legislation in the Republic of Colombia and studies on the subject. Then a diagnosis was made of environmental zoning of the area of ​​direct influence (Barrio Reinaldo Matiz); Based on the characterization of strategic development plans; carried out the environmental impact assessment by reference to the methodology proposed by Fernandez,1 for environmental management zoning exclusion areas were established, Environmental impacts associated with the implementation of the project had a rating of compatible severe, however, all negative impacts had a maximum rating of moderate, this shows the lesser degree of alteration that generates the design, construction and operation of a plant storage, processing, utilization (recovery/recycling) and/or disposal of (WEEE) given the characteristics of the area where take place, so the salient negative impacts are pollution particulate matter (air) pollution emission (air), solid waste pollution (soil), and positive are proper handling WEEEs (waste), training,awareness and acceptance of the community for a better management of RAEEs (sociocultural) and conservation of the environment (sociocultural).

Purpose The purpose of this paper is to further develop the Decision Making Grid (DMG) proposed by Ashraf Labib (e.g. Labib, 1998, 2004; Fernandez et al., 2003; Aslam-Zainudeen and Labib, 2011; Stephen and Labib, 2018; Seecharan et al., 2018) by proposing an innovative solution for determining proactive maintenance tactics based on mean time between failures (MTBF) and mean time to repair (MTTR) indicators. Design/methodology/approach First, the influence of MTTR and MTBF indicators on proactive maintenance tactics was computed. The tactics included risk-based maintenance (RBM), reliability-centered maintenance (RCM), total productive maintenance (TPM), design out maintenance (DOM), accessibility-centered maintenance (ACM) and business-centered maintenance (BCM). Then, the tactics were allocated to the cells of a DMG with MTTR and MTBF axes. The proposed approach was examined on 32 pieces of equipment of the Esfahan Steel Company and appropriate maintenance tactics were consequently determined. Findings The findings indicate that the DOM, BCM, RBM and ACM tactics with weights of 0.86, 0.94, 0.68 and 1.00 are located at the corners of the DMG, respectively. The two remaining tactics of TPM and RCM are located at the middle corners. Also, the results indicate that the share of tactics per spotted equipment in the grid as 62, 22 and 16 percent for RCM, DOM and BCM, respectively. Research limitations/implications While reactive and preventive maintenance strategies include corrective, prospective, predetermined, proactive and predictive policies, the focus of this study was merely on the tactics of proactive maintenance policy. The advantage of the developed DMG over Labib’s DMG lies in its application for equipment with the unique condition of the bathtub curve. Originality/value While the basic DMG has been mostly used regardless of the type of maintenance policies, this study provides a DMG for a specific application regarding the proactive policy. In addition, the heuristic approach proposed for the development of DMG distinguishes this study from other studies.

Fernando Enteprises is a Sri Lankan company which paints miniature figures for use in wargames or for display. The low labour costs available in Sri Lanka means the service is popular in western countries, where the services provided are mostly consumed and the company is flourishing, with 75 full-time painters employed and new custom-built premises available. The service is part of the process of marketization of the tabletop games-playing hobby, which is not a process welcomed by everyone.

Background: AML is the most common acute leukemia in adults. While most adults < 60 years achieve complete remission (CR) with intensive induction chemotherapy, approximately one third have primary refractory disease and, overall, the majority of AML patients still relapse despite having attained initial remission (Dohner et al, Blood 2017). The combination of an anthracycline and cytarabine has been the mainstay of intensive AML induction for more than 50 years. Combined with cytarabine (AraC), high-dose daunorubicin (90 mg/m2) in induction (DA-90) resulted in a higher rate of CR (70.6% vs. 57.3%, P<0.001) and improved overall survival (OS) (median 23.7 vs. 15.7 months; P = 0.003), without increased serious adverse events compared with DA-45 (Fernandez et al, NEJM, 2009). In two PALG randomized trials, the combination of cladribine with DA (DAC regimen) also resulted in significantly increased CR after a single induction course, compared with the standard two-drug induction (DA-60) (Holowiecki et al, Leukemia, 2004 and JCO 2012). Both regimens have a recommendation from the National Cancer Comprehensive Network (NCCN) for routine use. For patients with primary refractory disease, the commonly used FLAG-IDA (fludarabine, cytarabine, idarubicin, GCSF) regimen results in a CR rate of 52% (Pastore et al, Ann Hem, 2003). Two previous PALG studies confirmed that another standard regimen, CLAG-M (a combination of cladribine, Ara-C, G-CSF and mitoxantrone) is also effective with tolerable toxicity in refractory/relapsed AML patients (Robak et al Leuk Lymph, 2000; Wrzesień-Kuś et al, Eur J Haematol 2003; Wrzesień-Kuś et al, Ann Hematol, 2005; Wierzbowska et al, Eur J Haematol ,2008; Jaglal et al, Leuk Res, 2014). PALG-AML1/2016 aims to compare the safety and efficacy of two commonly used induction and salvage regimens in AML. This trial is also the first international randomized trial in AML induction to prospectively evaluate the impact of measurable residual disease (MRD) on overall survival, using multi-modality testing (flow-cytometry, next-generation sequencing, and PCR) of serial samples. The study is conducted in accordance with the principles of the "Declaration of Helsinki". Study Design and Methods: PALG-AML1/2016 is a multicenter, randomized, Phase III study which will include 582 patients with newly-diagnosed AML treated at multiple centers across Poland and at Weill Cornell Medicine and The New York Presbyterian Hospital in New York City. This will allow a 10% difference in CR rate between the DAC and DA-90 induction regimens to be confirmed with a power of 80% and level of significance 0.05. Eligible patients must be 18 to 60 years of age with untreated AML, Eastern Cooperative Oncology Group performance status 0-2 and HCT-CI Index of comorbidities, ≤ 3. As midostaurin treatment has become approved and available the study was amended with an exclusion of FLT3-mutated patients. The trial schema is shown in Figure 1. The trial was initiated in July 2017 and 279 patients have been enrolled to date and accrual is ongoing. Preliminary safety and efficacy data were reviewed by the data safety monitoring committee after 194 patients and the recommendation was to proceed without changes. Serial samples for MRD are being collected from all patients at multiple time points and analysis is ongoing. ClinicalTrials.gov Identifier: NCT03257241 Figure 1 Disclosures Wierzbowska: Janssen: Honoraria; Celgen/BMS: Honoraria; Novartis: Honoraria; Abbvie: Honoraria, Membership on an entity's Board of Directors or advisory committees; Jazz: Honoraria, Research Funding. Pluta:Angelini: Research Funding; Celgene/BMS: Honoraria. Libura:Novartis: Honoraria. Wrobel:Janssen-Cilag: Honoraria, Research Funding, Speakers Bureau. Zaucha:Abbvie: Honoraria; Sandoz: Consultancy, Honoraria; Cellgene: Other: travel, accomodations, expenses; Novartis: Consultancy; BMS: Consultancy; Takeda: Consultancy, Honoraria, Other: travel, accomodations, expenses; Roche: Consultancy, Honoraria, Other: travel, accomodations, expenses. Robak:AstraZeneca: Honoraria, Research Funding; Janssen: Consultancy, Honoraria, Other: TRAVEL, ACCOMMODATIONS, EXPENSES (paid by any for-profit health care company), Research Funding; GSK: Research Funding; Bristol Meyers Squibb: Research Funding; Novartis: Honoraria, Research Funding; Morphosys: Research Funding; UCB: Honoraria, Research Funding; Roche: Consultancy, Other: TRAVEL, ACCOMMODATIONS, EXPENSES (paid by any for-profit health care company), Research Funding; UTX-TGR: Research Funding; BioGene: Honoraria, Research Funding; Acerta: Research Funding; Momenta: Consultancy; Pfizer: Research Funding; Sandoz: Consultancy, Honoraria; Octapharma: Honoraria; AbbVie: Consultancy, Honoraria, Other: TRAVEL, ACCOMMODATIONS, EXPENSES (paid by any for-profit health care company), Research Funding; Pharmacyclics LLC, an AbbVie Company: Honoraria, Research Funding; Medical University of Lodz: Current Employment; Takeda: Consultancy. Lee:BMS: Consultancy; Helsinn: Other: Member -DSMB; AstraZeneca: Consultancy; Jazz: Consultancy; Roche Molecular Systems: Consultancy. Ritchie:Novartis: Honoraria; Incyte: Speakers Bureau; Sierra Oncology: Honoraria; Abbvie: Honoraria; Pfizer: Honoraria, Research Funding; Jazz pharmaceuticals: Honoraria, Research Funding. Guzman:Cellectis: Research Funding; SeqRx: Honoraria. Roboz:Agios: Consultancy; Amphivena: Consultancy; Astex: Consultancy; Pfizer: Consultancy; Abbvie: Consultancy; Array BioPharma: Consultancy; Bayer: Consultancy; Celltrion: Consultancy; Eisai: Consultancy; Jazz: Consultancy; Roche/Genentech: Consultancy; Sandoz: Consultancy; Actinium: Consultancy; Argenx: Consultancy; Astellas: Consultancy; Daiichi Sankyo: Consultancy; AstraZeneca: Consultancy; Orsenix: Consultancy; Otsuka: Consultancy; Takeda: Consultancy; Trovagene: Consultancy; Cellectis: Research Funding; Jasper Therapeutics: Consultancy; Epizyme: Consultancy; Helsinn: Consultancy; MEI Pharma: Consultancy; Celgene: Consultancy; Janssen: Consultancy; Novartis: Consultancy. OffLabel Disclosure: cladribine - in induction regimen in AML

The article addresses the early years of film in iceland, where the goal is to deepen our knowledge of the main participants in introducing and promoting cinema in iceland at the turn of the 19th century. Two years spanning a three-year period mark the beginnings of the age of film in iceland. The former is 1901 when the Dutch filmmaker F. A. Nöggerath came to film iceland and icelanders for an English film company. The latter year is 1903, when the Norwegian, Rasmus Hallseth and the Swede David Fernander, traveled around the country to screen films for the first time in iceland. These two visits mark the emergence of cinema in iceland. iceland-ers had little prior knowledge of the new medium, which was getting to be widely known around the world, apart from the coverage of newspapers and stories of lucky icelanders who had experienced film screenings abroad. Shows using a predecessor of film, the magic lantern, were held by Sigfús Eymundsson and Þorlákur ó. Jo-hnson in the 19th century. After the introduction of films in 1903, several people put together funds to buy Hallseth’s and Fernanders’ equipment and began to exhibit films on their own. However, daily performances did not happen until Reykjavik Biograftheater (later ,,Gamla Bíó”) was established in 1906. After several attempts by various parties to hold regular screenings in Reykjavik, one could say that cinema did not properly settle in iceland until the establishment of Nýja Bíó in 1913.

Background:Disease modification is not yet possible for osteoarthritis (OA). Mitochondrial ROS and pro-inflammatory cytokines are involved in the pathogenesis of OA and are potential therapeutic targets. APPA, a combination of apocynin (AP) and paeonol (PA), has the potential capacity to modulate synthesis of pro-inflammatory stimuli.Objectives:To investigate the anti-inflammatory effect of APPA in human articular chondrocytes and cartilage.Methods:Tissue and chondrocytes from human OA cartilage were isolated. The effect of APPA on chondrocyte viability was analyzed using MTT. IL-1β 10 ng/mL and LPS 10 ng/mL were used as pro-inflammatory stimuli. ROS production was evaluated by flow cytometry using DCFH-DA and MitoSoxRed. The percentage of senescent cells was evaluated through the quantification of Fluorescein di-β-D-galactopyranoside (FDG) by flow cytometry. The effect of APPA on gene expression of pro-inflammatory cytokines (IL-8 and TNF-α) and enzymes degrading cartilage (MMP-13 and MMP-3) were analyzed in chondrocyte and cartilage by RT-PCR. Quantification of Toluidine Blue (TB) staining in cartilage was performed to evaluate proteoglycans content using software ImageJ/Fiji. Release of Glycosaminoglycan (GAGs) into the supernatant was quantified using BlyscanTM Glycosaminoglycan assay. Statistical analyses were performed with GraphPad Prism v6.Results:Chondrocytes, incubated in presence of APPA 10 µg/mL for 24 h had viability >85%, reduced cytoplasmic ROS (p=0.028) and mitochondrial anion superoxide production induced by LPS 10 ng/mL (p=0.057). Chondrocytes incubated in presence of APPA 10 µg/mL for 2 hours contained significantly fewer senescent cells (p=0.0079). APPA significantly reduced the gene expression induced by IL-1β 10 ng/mL in chondrocytes of IL-8, TNF-α, MMP-13 and MMP-3. Cartilage incubated with APPA 60 and 100 µg/mL for 48 h showed decreased the MMP-3 gene expression induced by IL-1β (p=0.021 and p<0.0001 respectively). Quantification of TB showed that APPA 60 and 100 µg/mL during 48h increased the proteoglycans in intermedial layer, which had been decreased through the incubation with IL-1β (p=0.0018 and p=0.018 respectively). Quantification of release GAGs into the supernatant decreased significantly when the cartilage explants were incubated for 48h in presence of APPA 100 µg/mL (p=0.028).Conclusion:APPA has a clear anti-inflammatory effect on human articular chondrocytes, and could reduce extracellular matrix degradation of cartilage. This could be mediated by the capacity to modulate ROS production and reduce senescence.Disclosure of Interests:Mercedes Fernandez-Moreno: None declared, Nicholas Larkins Shareholder of: I am a shareholder in AKL Research and Development Ltd, Alan Reynolds Shareholder of: I have share options in AKL Research and Development Ltd, Speakers bureau: I have not been a paid speaker for a pharma company - at least not since 2008 whichI think is outside the scope of this, Consultant of: The last time I was a paid consultant was in 2017 when I acted as a consultant for Avillion and Norgine, Employee of: I am also an employee of AKL Research and Development Ltd, Tamara Hermida Gómez: None declared, Francisco J. Blanco Speakers bureau: LillyPfizerSanofiGalapagos, Consultant of: LillyPfizerSanofiGalapagos, Grant/research support from: LillyMSDMerck SeronoPfizerPierre-FabraRocheSanofiServierUCBAbbvieAmgenBioibericaBristol MayerCelgeneCelltrionCellerixGrunenthalGebro PharmaAKL Research and Development Ltd

Este artículo trata de mostrar cómo la política de Fernando el Católico consiguió realizar el sueño de a) unificar un territorio disperso; b) aglutinar a los actores de la historia en torno a un proyecto común y c) proyectarlo todo a un ámbito internacional. En suma, Fernando el Católico fue capaz de convertir una pequeña empresa (el reino de Aragón) en una multinacional cuyo dominio duró más de siglo y medio.<br /><br /><br />This article tries to show how the policy of King Ferdinand managed to realize the dream of: a) unify scattered territory; b) bring to get her with the actors of the history of Spain a common project and c) project-it-all at an international level. Ferdinand was able to turn a small company (the Kingdom of Aragon) in a multinational whose rule lasted for more than a century and a half.<br />

PurposeThis study aims to examine the relationship between corporate social responsibility (CSR) and market value added (MVA) through a more comprehensive analysis of the relationship between the two variables.Design/methodology/approachThe population used in this study is all companies listed on the IDX. Sample selection is done by purposive sampling method where the criteria chosen in this research are: listed on the IDX during 2010–2016 and published its annual financial statements completely. The analysis tools using panel parametric regression are based on the reciprocal relationship (MVA related to CSR, and CSR related to MVA). This model should be linearity, based on RESET test. On the other hand, an alternative model is based on a nonlinearity relationship (the linearity of parametric regression is not fulfilled), the modified panel nonparametric regression (accommodates the reciprocal and nonlinearity relationship).FindingsSocial responsibility or CSR shows a positive relationship with MVA, also the MVA has a positive relationship with CSR. This means that when CSR value increases, then MVA also increases, vice versa. When the company discloses CSR, the company maintains good relationships not only with its shareholders but also with other stakeholders including the community and its environment. Therefore, it can enhance the company's perception and reputation to shareholders that the company is a responsible company, in the sense of being responsible not only to shareholders but also to other stakeholders. This then makes shareholders interested to invest their capital in companies with good CSR. Increased capital by shareholders in the form of stock purchases can affect the high or low stock price of a company; if the company price is high, then the higher the value of its MVA because the stock price is an element of MVA.Originality/valueBased on the aforementioned phenomenon, the relationship has the reciprocal characteristics, which means that CSR has a relationship with MVA; on the other hand, MVA also has a relationship with CSR (with a different time lag). Also, this study detects the nonlinearity relationship between variables shown in Fernandes and Fresly (2017). This part as the originality of this paper focused on the reciprocal and nonlinearity relationship between CSR and MVA.

In the course of her long career as a director with Theatre Union and Theatre Workshop, Joan Littlewood staged some twenty foreign-language plays, of which three were Spanish: Lope de Vega's Fuente Ovejuna, Lorca's The Love of Don Perlimplín for Belisa in His Garden, and Fernando de Rojas's La Celestina, while there were also plans to perform Lorca's Blood Wedding. Gwynne Edwards argues in this article that Littlewood's attraction to the Spanish plays was sometimes political but always due to a similarity in performance style which, influenced by the methods of leading European theatre practitioners, sought to integrate the elements of speech, stage design, movement, music, and lighting into a harmonious whole. Indeed, even though Lorca and Littlewood worked independently of each other, their ideas on the nature and function of theatre were very similar, while Lorca's touring company, La Barraca, employed methods very close to those of Theatre Union and Theatre Workshop. Gwynne Edwards was until recently Professor of Spanish at the University of Wales, Aberystwyth, and is a specialist in Spanish theatre. Eleven of his translations of the plays of Lorca have been published by Methuen Drama, as well as translations of seventeenth-century Spanish and modern Latin American plays. Many of these have also had professional productions.

This article, written by JPT Technology Editor Judy Feder, contains highlights of paper SPE 199429, “Road to the Blue Certificate for Production Activity in the Peruvian Amazon: Committed to Responsible Water Management,” by Carlos Ahumada Morales, Fernando Gutierrez Mesías, and Ruth Celina Zorrilla Salazar, Repsol, prepared for the 2020 SPE International Conference and Exhibition on Health, Safety, Environment, and Sustainability, originally scheduled to be held in Bogota, Colombia, 28-30 July. The paper has not been peer reviewed. The complete paper discusses the steps taken by Repsol in Peru in accordance with its environmental strategy to become certified for the Blue Certificate granted by the State National Water Authority (ANA) to companies that efficiently manage water in their operations and manage shared-value projects with their stakeholders. According to the authors, Repsol is the first company in Peru’s hydrocarbon sector to apply for this certification. The complete paper details the company’s methods of compliance with the three steps necessary to apply for the certificate, limitations of objectives and scope, results of the water-footprint assessment, and further steps toward certification. Background: Peru’s Blue Certificate Obtaining the certificate requires compliance with the three following steps: 1. Assessment of the water footprint for the area of operation 2. Reduction of water footprint in the area 3. Development of a shared-value project Benefits of holding the certificate include contribution to business sustainability and improved relationships with key stakeholders such as the State and the communities in the area of influence. As part of its candidacy for the certificate, the company stated that its main objective was to analyze the water footprint of the annual production of natural gas in Block 57 in the Urubamba River basin in the forests of the low jungle of southern Peru. Block 57 is located in the Department of Cusco. The company prepared a water-footprint report on the effect and amount of water consumption associated with the annual production of natural gas in the block. Block 57 is in an area of high biodiversity and overlaps the buffer zone of the Machiguenga Communal Reserve. It includes the following projects: Development project in the south area of the Kinteroni field Transport of multiphase gas/liquid flow from the production platform of the Kinteroni field through a 16-in., 14.5-km flow line to the facilities of the New World location Sagari field-development project Based on the results of the water-footprint assessment, Repsol intends to implement actions to reduce its water footprint and develop value-sharing projects to mitigate its effects.

This paper examines the role of traditional physical archives within Translation Studies research, investigating the contribution that such resources can add, providing information that otherwise would not be available in existing scholarly volumes, academic journals and digital material. The question is illustrated with the specific case of F. Scott Fitzgerald’s The Great Gatsby (1925) and its first two translations into Italian, carried out respectively in 1936 by Cesare Giardini and 1950 by Fernanda Pivano. Both translations were published by Mondadori, Italy’s largest publishing company, as part of two different series, I romanzi della palma and the later Medusa collection.Adopting a microhistory approach, the study of these translations, through the resource-rich archives of the Fondazione Arnoldo e Alberto Mondadori in Milan, can shed light on a number of issues that the text alone cannot provide: documentation, including the other books published in the same series, highlights the target audience that Mondadori were seeking to address; the paratextual elements of the books themselves are revealing of the prominence (or otherwise) of American literature in general and Fitzgerald in particular within the Italian literary polysystem at the time of their publication; in the case of the first translation, readers’ reports on the novel indicate how the censors of the Fascist regime might receive the somewhat racy themes contained in the book, while, in the case of the 1950 translation, correspondence between the publisher, literary agents and the translator herself highlight the many issues surrounding the ultimate publication of the volume.

Certain stages of the European expansion process into Asia during the Age of Commercial Capitalism lend themselves well to the comparative historical approach because of the startling similarities and contrasts they offer. The Dutch and English commercial leaps forward into the Orient, for instance, occurred at the same time in the organisational framework of chartered East India Companies - the English East India Company (EIC) and the Dutch Verenigde Oostindische Compagnie (VOC) — which, moreover, chose the same theatre of action: Southeast Asia (Banten, Spice Islands) and South Asia (Surat and Coromandel). But although the aims, modes of operation and organisation of the two companies had much in common, these nonetheless each finally carved out their own sphere of influence in the trading world of Asia - the Dutch in Southeast Asia and the English in South Asia. While this consolidation process was taking place, the EIC and VOC gradually shed their semblance of being purely maritime trading organisations and, towards the second half of the eighteenth century, acquired the character of territorial powers. A shift in the balance of power also occurred between the two companies: if the Dutch were still paramount in the seventeenth century, the English totally overshadowed them as powerbrokers in Asian waters during the eighteenth. Did this transition of maritime hegemony occur gradually or should we rather speak of a ‘passage brusque et rapide’ as Fernand Braudel has suggested? Was it, as the traditional explanation has it, the inevitable outcome of the decline of the Dutch Republic to a second-rate power in Europe, or were local Asian developments, be they political or commercial, also involved?

-William Roseberry, Michel-Rolph Trouillot, Peasants and capital: Dominica in the world economy. Baltimore and London: The Johns Hopkins University Press. Johns Hopkins Studies in Atlantic History and Culture, 1988. xiv + 344 pp.-Michel-Rolph Trouillot, Robert A. Myers, Dominica. Oxford, Santa Barbara, Denver: Clio Press, World Bibliographic Series, volume 82. xxv + 190 pp.-Michel-Rolph Trouillot, Robert A. Myers, A resource guide to Dominica, 1493-1986. New Haven: Human Area Files, HRA Flex Books, Bibliography Series, 1987. 3 volumes. xxxv + 649.-Stephen D. Glazier, Colin G. Clarke, East Indians in a West Indian town: San Fernando, Trinidad, 1930-1970. London: Allen and Unwin, 1986 xiv + 193 pp.-Kevin A. Yelvington, M.G. Smith, Culture, race and class in the Commonwealth Caribbean. Foreword by Rex Nettleford. Mona: Department of Extra-Mural Studies, University of the West Indies, 1984. xiv + 163 pp.-Aart G. Broek, T.F. Smeulders, Papiamentu en onderwijs: veranderingen in beeld en betekenis van de volkstaal op Curacoa. (Utrecht Dissertation), 1987. 328 p. Privately published.-John Holm, Peter A. Roberts, West Indians and their language. Cambridge: Cambridge University Press, 1988 vii + 215 pp.-Kean Gibson, Francis Byrne, Grammatical relations in a radical Creole: verb complementation in Saramaccan. Amsterdam and Philadelphia: John Benjamins Publishing Company, Creole Language Library, vol. 3, 1987. xiv + 294 pp.-Peter L. Patrick, Pieter Muysken ,Substrata versus universals in Creole genesis. Amsterdam and Philadelphia: John Benjamins Publishing Company, Creol Language Library - vol 1, 1986. 315 pp., Norval Smith (eds)-Jeffrey P. Williams, Glenn G. Gilbert, Pidgin and Creole languages: essays in memory of John E. Reinecke. Honolulu: University of Hawaii, 1987. x + 502 pp.-Samuel M. Wilson, C.N. Dubelaar, The petroglyphs in the Guianas and adjacent areas of Brazil and Venezuela: an inventory. With a comprehensive biography of South American and Antillean petroglyphs. Los Angeles: The Institute of Archaeology of the University of California, Los Angeles. Monumenta Archeologica 12, 1986. xi + 326 pp.-Gary Brana-Shute, Henk E. Chin ,Surinam: politics, economics, and society. London and New York: Francis Pinter, 1987. xvii, 192 pp., Hans Buddingh (eds)-Lester D. Langley, Howard J. Wiarda ,The communist challenge in the Caribbean and Central America. With E. Evans, J. Valenta and V. Valenta. Lanham, MD: American Enterprise Institute for Public Policy Research. xiv + 249 pp., Mark Falcoff (eds)-Forrest D. Colburn, Michael Kaufman, Jamaica under Manley: dilemmas of socialism and democracy. London, Toronto, Westport: Zed Books, Between the Lines and Lawrence Hill, 1985. xvi 282 pp.-Dale Tomich, Robert Miles, Capitalism and unfree labour: anomaly or necessity? London. New York: Tavistock Publications. 1987. 250 pp.-Robert Forster, Mederic-Louis-Elie Moreau de Saint-Mery, A civilization that perished: the last years of white colonial rule in Haiti. Translated, abridged and edited by Ivor D. Spencer. Lanham, New York, London: University Press of America, 1985. xviii + 295 pp.-Carolyn E. Fick, Robert Louis Stein, Léger Félicité Sonthonax: the lost sentinel of the Republic. Rutherford, Madison: Fairleigh Dickinson University Press; London and Toronto: Associated University Press, 1985. 234 pp.

Resumen: El presente artículo pretende explicar desde un acercamiento teórico conceptual las particularidades que existen en Victoria, San Fernando, Buenos Aires, desde su producción urbana. Mediante una serie de trabajos de campo, entrevistas semiestructuradas y observaciones se pudo vislumbrar que en dicha localidad, coexisten tres lógicas de producción de ciudad, la del mercado, el Estado y la necesidad, según las concibe Abramo, P. (2002) características de las ciudades post-desarrollistas latinoamericanas, espacio en el que se generan constantes tensiones que alteran el desarrollo armónico de la vida cotidiana y la interacción de quienes habitan la zona. Por otro lado, se percibe también, que los habitantes naturalizan ese modo de vida, su disposición espacial, la progresiva privatización de áreas públicos y la proliferación de urbanizaciones cerradas. Se cita a continuación una frase que hemos escuchado repetidas veces en entrevistas a los vecinos: “En Victoria nadie le da bolilla a nadie”. Al momento de entender Victoria desde la teoría se toma en consideración conceptos como: el de “heterotopía” de Foucault M. (1967) -entendido como la yuxtaposición de espacios que serían incompatibles-, el término “ciudad com-fusa” (Abramo P.,) -en tanto estructura urbana que entrelaza dos modelos tradicionales (la urbe compacta mediterránea y la difusa anglosajona), la noción de “privatopia” de I.Rodriguez Chumillas (2005) y E. Mckenzie (1994) -como la consolidación espacial privada y por último los conceptos: ciudades informativas y duales de R Castells (1995) términos que se desprenden del proceso de globalización, los cuales pueden ser de utilidad para pensar la realidad de Victoria. Palabras claves: Ciudad com-fusa, interacción, heterotopías, políticas neoliberales, privatopías, reconfiguraciones urbanas, victoria. Abstract:This article aims to explain from a theoretical conceptual approach the particularities that exist in Victoria, San Fernando, Buenos Aires, from its urban production. Through a series of field works, semi-structured interviews and observations, it was possible to perceive that in this locality, there are three logics of city production, market, state and necessity, according to Abramo, P. (2002). The post-development cities of Latin America, a space in which constant tensions are generated that alter the harmonious development of daily life and the interaction of those who inhabit the area. On the other hand, it is also perceived that the inhabitants naturalize that way of life, their spatial disposition, the progressive privatization of public areas and the proliferation of closed housing estates. Here is a quote that we have heard repeatedly in interviews with the neighbors: "No one in Victoria gives a ball to anyone." At the moment of understanding Victoria from the theory, we take into account such concepts as the "heterotopy" of Foucault M. (1967) - understood as the juxtaposition of spaces that would be incompatible -the term "com-fusa city" (Abramo P.) - as an urban structure that interweaves two traditional models (the Mediterranean compact and the Anglo-Saxon diffused), the notion of "privatopia" by I.Rodriguez Chumillas (2005) and E. Mckenzie (1994) as private spatial consolidation, and finally the concepts: informative and dual cities of R Castells (1995) terms that emerge from the process of globalization, which may be useful to think about the reality of Victoria . Keywords: Com-fusa city, heterotopias, interaction, neoliberal policies, privatopías, urban reconfigurations, victoria. ResumoEste artigo tem como objetivo explicar a partir de umaabordagem teórico conceitual as particularidades que existemem Victoria, San Fernando, Buenos Aires, a partir da produçãourbana. Através de umasérie de trabalhos de campo, entrevistas semi-estruturadas eobservaçõesfoipossivél vislumbrar que nalocalidadeemquestão, convivemtrês lógicas de produção da cidade, a cidade do mercado, o Estado e a necessidade, de acordo como oconcebeAbramo, P. (2002) características das cidades latino-americanas pós-desenvolvimentistas,espaçoem que as tensões constantes que perturbam o desenvolvimento harmonioso da vida cotidiana e da interação das pessoas que habitam a área. Por outro lado, percebe-setambém, que os habitantes tornam natural ese modo de viver, espaçodisponível, aprogressivaprivatização de espaços públicos ea proliferação de condomínios fechados. Cita-se em seguida, uma frase quetemosouvido repetidamente em entrevistasfeitas a os vizinhos: "Em Victoria ninguémespancaa qualquerum." No momento de entender Victoria ateoria leva emconsideraçãoconceitos como "heterotopia" de FoucaultM. (1967) entendida como a justaposição de espaços que poderiam serincompativeis-,o termo "cidadecom-fusa" (Abramo P.,) -como estrutura urbana que junta dois modelos tradicionais (a cidade compacta Mediterrânea e difusa anglo-saxónica), a noção de "privatopia" de I.RodriguezChumillas (2005) e E. Mckenzie (1994) –comoconsolidaçãode espaços privados e finalmente conceitos: cidades informadas e duplas do autor R Castells (1995) termos decorrentes da globalização, que podem ser úteis para pensar sobre a realidade de Victoria. Palavras chave:CidadeCom-fusa, interação, heterotopias, políticas neoliberais,privatopias, reconfigurações urbanas, vitória.

PLANEJAMENTO DO TRANSPORTE CANAVIEIRO A PARTIR DE SISTEMA DE INFORMAÇÃO GEOGRÁFICA* ALISSON NEVES HARMYANS MOREIRA1, NORI PAULO GRIEBELER1, FERNANDA DUARTE ARAÚJO HIMMEN 1, RHERISON TYRONE SILVA ALMEIDA2 1 Escola de Agronomia, EA-UFG, Campus Samambaia, Rodovia Goiânia/Nova Veneza, km 0, CEP 74690-900, Goiânia, GO, Brasil, 1alissonharmyans@gmail.com, 2npgriebeler@gmail.com, 3fernanduarteflorestal@gmail.com. 2 Instituto de Estudos Socioambientais, IESA-UFG, avenida Esperança s/n, Campus Samambaia, CEP 74001-970, Goiânia, GO, Brasil. * Produção extraída da dissertação do primeiro autor. RESUMO: Elaboraram-se por meio de Sistema de Informação Geográfica (SIG), roteirizações para o transporte canavieiro, tendo em vista a análise de variáveis de dois cenários, o menor caminho e o que oferece melhor desempenho operacional. Na comparação de critérios, os resultados não diferiram significativamente pelo teste t student (σ < 0,05). Os dados subsidiaram a avaliação do custo de reparo e manutenção (CRM) em relação a vida útil e por quilometragem. Foram verificados que as discrepâncias entre os custos tornam-se expressivas a partir da quarta safra chegando a diferença de R$ 52.712,23. Assim, tendo em vista a logística da usina, inferiu-se que o critério do desempenho operacional é o ideal para a frota da empresa, enquanto o menor caminho é a melhor opção para o pagamento do serviço terceirizado. Palavras-chaves: cana-de-açúcar, logística, estradas não pavimentadas. SUGARCANE TRANSPORTATION PLANNING FROM A GEOGRAPHIC INFORMATION SYSTEM (GIS) ABSTRACT: Through the Geographic Information System (GIS), routes for sugarcane transport were elaborated, in view of variable analysis from two scenarios, the shortest path and the one that offers the best operational performance. In the criteria comparison, the results did not differ significantly by the student t test (σ <0.05). The data supported the assessment of the repair and maintenance cost (CRM) in relation to service life and mileage. It was found that the discrepancies between costs become significant as the fourth harvest, reaching a difference of R$ 52,712.23. Thus, in a view of plant logistics, it was inferred that operational performance criterion is ideal to company fleet, while the shortest route is the best option for paying outsourced service. Keywords: sugarcane, logistic, unpaved roads.

This article, written by JPT Technology Editor Judy Feder, contains highlights of paper SPE 203086, “First Successful Fishbone Stimulation Completion in Onshore Oil Field in the United Arab Emirates,” by Fernando Quintero, Noor Talib, and Alvaro Jimenez, SPE, ADNOC, et al., prepared for the 2020 Abu Dhabi International Petroleum Exhibition and Conference, Abu Dhabi, held virtually from 9-12 November. The paper has not been peer reviewed. The complete paper describes the operator’s first implementation of fishbone stimulation technology. A multidisciplinary team analyzed the operational procedures, conducted risk assessments and logistical studies, and established contingency plans, technical requirements, and technical limitations. The deployment of the equipment and the production results were a success, overcoming hazard risks and uncertainties and closing gaps from previous, partially effective applications. According to the authors, fishbone stimulation technology will help increase productivity in a well too risky to be hydraulically fractured and beyond the reach of coiled tubing. Background As the industry seeks dynamic changes and novel ideas to increase the productivity of tight, thin reservoirs, fisbone stimulation represents a lower-risk and -cost solution to ensure deep connectivity with the reservoir in situations in which traditional conventional stimulation practices have reached their potential boundaries without achieving crude recovery objectives. The project described in the complete paper is part of a series of field-development projects in United Arab Emirates onshore fields to exceed expectations of the committed production targets. This trial has taken the form of a pilot test for implementing fishbone stimulation for a short duration in other onshore fields. The new approach has already enhanced production up to three times and has provided wellhead pressure support. While this marks a successful beginning, more field trials will be needed to implement wider use of this technology. Fishbone completion stimulation technology is based on the use of subs that are installed in uncemented liner in which each sub features four small-diameter, high-strength tubes called needles (Fig. 1) that can be extended up to 40 ft in length by bullheading acid (Fig. 2). The objective of the technology is to increase well productivity and injectivity by the needles by connecting natural fractures and vertical layers and increasing reservoir contact and effective well-bore radius. To address the deployment challenge, a risk assessment was under taken with the active participation of a multidisciplinary team, including members from the operator (drilling and asset team) and the service company, to ensure that all required precaution inputs were considered. The risk assessment was conducted by identifying the situations that could threaten the deployment and full extension of the needle, a critical aspect of the job. The complete paper describes primary factors such as the following: - Sub-assembly preparation - Running liner to total depth and setting liner hanger - Mixing and handling hydrochloric acid (HCl) - Pumping the acid job - Fluid losses after the acid job - Cleanup runs with fishbasket cutting assembly

DINÂMICA DA OBSTRUÇÃO DE EMISSORES USADOS NA CULTURA DA UVA UTILIZANDO ÁGUA SALINA DE POÇO SUBTERRANEO ROBERTO CASTRO NASCIMENTO1; PEDRO ROBINSON FERNANDES DE MEDEIROS2; GABIANE SOUZA SANTOS1; ELTON CARLOS PEREIRA VIEIRA DE ALENCAR TELES1; DAYANE RODRIGUES GONÇALVES1 E ANA PRISCILA FELIX MARTINS2 1Engenharia Agrícola, Universidade Federal do Vale do São Francisco – Campus Juazeiro, Av. Antonio Carlos Magalhães, 510 Country Club, CEP: 48.902-300 – Juazeiro, BA. rcnjua@hotmail.com, eltonteles@hotmail.com, gabbysouza_20@hotmail.com, dayanergoncalves@gmail.com2Colegiado de Engenharia Agrícola e Ambiental, Universidade Federal do Vale do São Francisco – Campus Juazeiro, Av. Antonio Carlos Magalhães, 510 Country Club, CEP: 48.902-300 – Juazeiro, BA. Pedro.fernandes@univasf.edu.br 1 RESUMO A irrigação localizada envolve os sistemas onde a água é aplicada diretamente sobre a região da raiz, em pequenas intensidades, mas com alta freqüência, a fim de manter a umidade do solo na zona radicular próxima à capacidade de campo, sendo de grande importância no cenário agrícola brasileiro, com aplicações voltadas principalmente para a fruticultura, horticultura e fertirrigação. Os sistemas de irrigação localizada de alta frequência são os mais afetados pela obstrução dos emissores decorrente da contaminação da água. Este trabalho objetivou avaliar a obstrução de emissores em um sistema de irrigação por gotejamento usado na cultura da uva por 5 anos, com fertirrigação, utilizando água salina de poço profundo, afim de apontar possíveis causas e sugerir soluções que permitam o uso otimizado da água de irrigação. Como referência, os tubos gotejadores inicialmente foram submetidos a 360 h de irrigação com água do Serviço Autônomo de Água e Esgoto de Juazeiro-BA (SAAE) e posteriormente com água do Rio São Francisco. O trabalho foi desenvolvido no Laboratório de Irrigação, no Campus de Juazeiro/BA, da UNIVASF. A estatística foi à descritiva, por medidas de tendência central e por medidas de dispersão de dados. Como principais resultados têm-se que os emissores com cinco anos de uso na fertirrigação, apresentaram inicialmente um grau de entupimento de 16,5%, bem superior se comparado com o mesmo tubo gotejador novo, em torno de 7%; com um aumento nos valores para 18% e 11%, respectivamente. Foi verificado que a água salina causou uma obstrução parcial maior que a água tratada do abastecimento. PALAVRAS CHAVE: grau de entupimento, água salina, uniformidade de aplicação. NASCIMENTO, R. C.; MEDEIROS, P. R. F.; SANTOS, G. S.; TELES, E. C. P. V. A.; GONÇALVES, D. R.; MARTINS, A. P. F.DYNAMICS OF OBSTRUCTION OF THE ISSUER USED IN GRAPE CULTURE USING SALINE WATER WELL UNDERGROUND 2 ABSTRACT The drip irrigation involves irrigation systems where water is applied directly to the root area in small intensities, but with high frequency in order to maintain soil moisture in the root zone close to field capacity, and is of great importance in the Brazilian agricultural scenario, with applications geared mainly for fruits, vegetables and fertigation. High frequency localized irrigation systems are the most affected by obstruction of emitter due to water contamination. This study evaluated the emitters obstruction in a drip irrigation system used in wine growing for 5 years, with fertigation using saline water from deep well, in order to identify possible causes and suggest solutions to the optimal use of water irrigation. As reference, the drip irrigation system was subject to 360 h of irrigation with water and then with SAAE water from São Francisco River. The work was developed in the Irrigation Laboratory in the campus of Juazeiro / BA, UNIVASF. Statistical analysis was descriptive, for measures of central tendency and data dispersion measures. And the main results is that for the issuing company with five years of use in fertigation, initially, the proportion was 16.5% clogging, much higher compared to the same new dripline, around 7%; with 18% and 11% increase in values for, respectively. It has been found that the saline water caused a partial obstruction greater than that of the treated water supply. Keywords: degree of clogging, salt water, uniformity of application.

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Background:C-reactive protein (CRP), an objective marker of inflammation, can be used to monitor treatment response to biologics in patients with axial spondyloarthritis (axSpA) in addition to evaluating signs & symptoms. CRP is not elevated in all patients with active axSpA questioning its validity as a universal biomarker of response. Ixekizumab (IXE) demonstrated efficacy in axSpA treatment irrespective of baseline (BL) CRP levels. However, response to IXE categorized on CRP change from BL is unknown.Objectives:To evaluate response to IXE treatment from BL through week (wk) 16 in patients with axSpA categorized according to change in high sensitivity (hs) CRP.Methods:COAST-V (NCT 02696785),-W (NCT02696798), & -X (NCT02757352), were phase 3, multicentre, randomized, controlled trials, investigating the efficacy of IXE 80 mg every 4 & 2 wks in patients with: r-axSpA naïve to biologic disease-modifying antirheumatic drugs (bDMARDs; COAST-V); or who were inadequate responders/intolerant to tumour necrosis factor inhibitors (TNFi; COAST-W); or who fulfilled Assessment of SpondyloArthritis International Society (ASAS) criteria for non-radiographic (nr)axSpA (COAST-X).This post hoc analysis focuses on approved dosing regimens. Depending on BL and wk 16 hsCRP values, patients were categorised as stable low (hsCRP ≤5 mg/L at BL & ≤5 mg/L at wk 16), normalized (hsCRP >5 mg/L at BL & ≤5 mg/L at wk 16) or elevated (hsCRP >5 mg/L at wk 16, irrespective of BL hsCRP). An absolute cutoff of 5 mg/L was used as the stratification factor in all COAST studies. Data were analyzed by treatment arm. Each trial was analyzed separately.For hsCRP subgroups, patient demographics & other characteristics at BL, as well as trajectory over time for the endpoints ASAS40 & Bath Ankylosing Spondylitis Disease Activity Index (BASDAI) 50 are described. Non-responder imputation was used for missing values.Results:In all studies at BL, disease activity & MRI SPARCC score were higher in normalized & elevated subgroups compared to the stable low subgroup - a.In COAST-V, ASAS40 & BASDAI50 response was observed in IXE-treated patients regardless of hsCRP change status by wk 16 vs placebo. The highest ASAS40 & BASDAI50 response rate was reported in patients with normalized hsCRP - b. Similar findings were observed in COAST-W & -X.Table 1.Baseline Patient demographics & other characteristics - ITT population, per CRP subgroupCOAST-V(r-axSpA, bDMARD naive)COAST-W(r-axSpA, inadequate responders /intolerant to TNFi)COAST-X(non-radiographic axSpA, bDMARD naïve)Stable low (n=79)Norma-lized (n=80)Elevated (n=98)Stable low(n=58)Norma-lized (n=34)Elevated (n=126)Stable low (n=78)Norma-lized(n=40)Elevated (n=81)ParameterAge (years)43.7 (12.1)38.9 (10.9)42.7 (12.0)50.4 (13.3)46.1 (13.8)45.7 (12.5)44.0 (12.8)37.2 (14.6)38.7 (12.8)Male gender, n (%)63 (79.7)71.0 (88.8)78 (79.6)39.0 (67.2)30 (88.2)109 (86.5)35 (44.9)23 (57.5)34 (42)Duration of symptoms since axSpA onset (years)17.5 (11.2)14.4 (9.3)16.1 (9.9)21.7 (12.9)16.8 (11.6)18.9 (10.9)12.1 (9.9)10.3 (9.7)9.5 (9.0)HLA-B27 positive, n (%)69 (87.3)75.0 (93.8)89 (90.8)31.0 (91.2)101 (80.2)101 (80.2)48 (61.5)31 (77.5)67 (82.7)BASDAI Total Score6.5 (1.4)6.7 (1.5)7.0 (1.1)7.4 (1.5)7.3 (1.3)7.4 (1.3)6.9 (1.5)7.1 (1.6)7.2 (1.5)ASDAS Total Score3.1 (0.5)3.9 (0.6)4.2 (0.7)3.5 (0.6)4.3 (0.6)4.4 (0.8)3.2 (0.6)4.2 (0.8)4.2 (0.9)Spinal Pain due to AS7.0 (1.5)7.0 (1.5)7.5 (1.3)7.8 (1.5)7.7 (1.5)7.9 (1.4)7.2 (1.7)7.5 (1.7)7.5 (1.6)Patients with peripheral articular manifestations (>=1 TJC or >=1 SJC)47 (59.5)40 (50)62 (63.3)43 (74.1)24 (70.6)86 (68.3)56 (71.8)33 (82.5)66 (81.5)MRI Spine SPARCC ScoreMRI SIJ SPARCC ScoreMRI SPARCC Score6.7 (11.2)21.8 (27.3)20.7 (25.7)1.2 (2.3)7.0 (7.6)10.4 (17.0)5.2 (6.6)6.1 (8.2)6.2 (10.5)Conclusion:IXE reduced clinical disease activity in patients with axSpA irrespective of hsCRP change from BL to wk 16. Improvement in hsCRP level was associated with overall response rates.Acknowledgements:The authors would like to acknowledge Philana Fernandes, an employee of Eli Lilly and Company, for her for writing and editorial support.Disclosure of Interests:Helena Marzo-Ortega Consultant of: Celgene, Janssen, Eli Lilly, Novartis, Pfizer, UCB, Grant/research support from: Janssen, Novartis, Xavier Juanola: None declared, Tadashi Okano Speakers bureau: Asahi Kasei, Astellas, Abbvie, Ayumi, Chugai, Daiichi-Sankyo, Eisai, Eli Lilly, Janssen, Mitsubishi Tanabe, Novartis, Ono, Pfizer, Sanofi and Takeda, Grant/research support from: Asahi Kasei, Abbvie, Chugai, Eisai, Yves Schymura Employee of: Eli Lilly, Andrew Bradley Shareholder of: Eli Lilly, Employee of: Eli Lilly, Jens Gerwien Shareholder of: Eli Lilly, Employee of: Eli Lilly, Brigitte Monsberger Shareholder of: Eli Lilly, Employee of: Eli Lilly, Soyi Liu Leage Employee of: Eli Lilly, Daniel Aletaha Speakers bureau: Abbvie, Amgen, Celgene, Lilly, Medac, Merck, Novartis, Pfizer, Roche, Sandoz, Sanofi/Genzyme, Grant/research support from: Abbvie, Lilly, Novartis, Roche, Mikkel Østergaard Speakers bureau: Abbvie, Celgene, Eli-Lilly, Janssen, Novartis, Pfizer, Roche, Sanofi and UCB, Consultant of: Abbvie, BMS, Boehringer-Ingelheim, Celgene, Eli-Lilly, Hospira, Janssen, Merck, Novartis, Novo, Orion, Pfizer, Regeneron, Roche, Sandoz, Sanofi and UCB, Grant/research support from: Abbvie, BMS, Merck, Celgene, Novartis

Editorial – Revista Ambiente Contábil – Volume 13 – Número 2 – Ano 2021 (Jul./Dez. 2021) A Revista Ambiente Contábil (Ambiente) apresenta na sua 26ª edição 19 (dezenove) artigos que tratam de assuntos relevantes para a área contábil; 01 (uma) resenhas de livro e 10 (dez) artigos no idioma inglês e 01 (um) artigo em espanhol. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Determinantes do spread de instituições financeiras cooperativas e bancos comerciais no Brasil de Gustavo Antônio Faleiro Bernardes, Aziz Xavier Beiruth e Talles Vianna Brugni com o objetivo de analisar os fatores que determinam o spread de instituições financeiras cooperativas e bancos comerciais, com o intuito de identificar indícios de vantagem competitiva entre cooperativas e bancos. Artigo 2 - Gerenciamento tributário: análise da influência sobre o custo do capital próprio das empresas brasileiras de Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo com o objetivo de investigar se o gerenciamento tributário influencia no custo de capital próprio das empresas brasileiras listadas no Brasil, Bolsa e Balcão (B3) no período de 2014 a 2018. Artigo 3 - Gerenciamento de resultados e governança corporativa: uma análise a partir da adoção das IFRS no Brasil de Bruno Chacon Prata e Leonardo Flach com o objetivo de analisar se a adoção das International Financial Reporting Standards (IFRS) fortaleceu a relação negativa entre gerenciamento de resultados e boas práticas de governança corporativa, sendo elas: os níveis diferenciados de governança corporativa da B3, a presença de um conselho de administração independente e se a companhia é auditada por uma Big Four. Artigo 4 - Relevância do Goodwill e períodos de recessão: evidências no mercado de capitais brasileiro de Taise Feltes, Ernesto Fernando Rodrigues Vicente, Alex Mussoi Ribeiro com o objetivo de analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica. Artigo 5 - Mensuração a valor justo e seus impactos nos honorários de auditoria: evidências no mercado brasileiro de Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos com o objetivo de verificar o impacto do uso da mensuração a valor justo sobre os honorários de auditoria, diferenciando-se inclusive o período pré e pós adoção do CPC 46. Artigo 6 - Disclosure ambiental dos relatórios corporativos da empresa Natura à luz da teoria da divulgação voluntária de Claúdia Voges, Cleber Broietti e Suliani Rover com o objetivo de analisar o nível de disclosure ambiental dos relatórios de sustentabilidade da Natura Cosméticos S.A., no período de 2001 a 2019, à luz da teoria da divulgação voluntária. Artigo 7 - Diversificação das receitas em cooperativas de crédito de livre admissão do Brasil e sua influência sobre desempenho financeiro de Lucas Ribeiro e de Rosiane Maria Lima Gonçalves com o objetivo de analisar o efeito da diversificação das receitas sobre o desempenho financeiro das cooperativas de crédito de livre admissão brasileiras, no período de 2014 a 2018. Artigo 8 - PROFUT: uma análise da estrutura de capital de times brasileiros de Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira e de Rosângela Queiroz Souza Valdevino com o objetivo de verificar a relação existente entre o atendimento aos requisitos pertinentes à adesão e permanência no PROFUT e a situação econômico-financeira de clubes de futebol brasileiros listados no Ranking Nacional de Clubes (RNC). Artigo 9 - O efeito da introdução de market makers na liquidez das ações: evidências no mercado acionário brasileiro de Gabriel Augusto de Carvalho, João Eduardo Ribeiro e Laíse Ferraz Correia com o objetivo de analisar se a introdução de market makers nas negociações das ações de empresas brasileiras listadas na bolsa de valores brasileira é uma medida válida para a elevação da liquidez de mercado desses ativos. Artigo 10 - Dez anos de trajetória acadêmica da Revista Advances in Scientific and Applied Accounting (ASAA) à luz de sua produção científica de Henrique César Melo Ribeiro com o objetivo de analisar a trajetória e o estado da arte da produção científica dos artigos divulgados na revista ASAA de 2008 a 2017. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Não houve submissão. Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Nível de conhecimento dos profissionais de contabilidade de Três Lagoas (MS) sobre contabilidade ambiental, gestão e legislação ambiental de Sirlei Tonello Tisott, Sílvio Paula Ribeiro, Tamires Sousa Araújo, Cinthia da Costa Pontes e Jhonatan Verissímo da Silva com o objetivo de analisar o nível de conhecimento dos profissionais de contabilidade de Três Lagoas (MS) sobre contabilidade ambiental, gestão e legislação ambiental. Artigo 2 - Competências docentes e aprendizagem em controladoria em programas de mestrado: uma investigação da percepção discente de Silvana Anita Walter, Jhessica Tamara Kremer, Jéssica Karine de Oliveira Gomes e Anna Caroline Priebe com o objetivo de compreender a percepção dos discentes sobre a relação entre competências docentes e aprendizado de controladoria em programas de mestrado em contabilidade no sul e sudeste do Brasil. Artigo 3 - Fatores possíveis de promover ou comprometer a motivação de estudantes de ciências contábeis: análise em uma instituição de ensino de Minas Gerais de Breno da Silva Costa, Janaina Gonçalves de Faria, Bruna Camargos Avelino e Talles Vianna Brugni com o objetivo de avaliar os fatores que influenciam a motivação de estudantes do curso de Ciências Contábeis de uma Instituição de Ensino Superior localizada em Minas Gerais, à luz da Teoria da Autodeterminação. Artigo 4 - Sentimentos de culpa vivenciados na pós-graduação de Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa e Romualdo Douglas Colauto com o objetivo de verificar o nível de concordância dos estudantes quanto aos sentimentos de culpa vivenciados na pós-graduação stricto sensu. Artigo 5 - Dificuldades dos municípios da região metropolitana cearense em aderir ao processo de convergência da contabilidade pública: um estudo multicaso de Thaís da Silva Moura, Roberto Sérgio do Nascimento e Ricardo Viotto com o objetivo de avaliar as percepções dos municípios brasileiros quanto ao processo de convergência da contabilidade pública às normas internacionais, iniciado em 2008, tendo em vista a importância destes entes federados na prestação primária de bens e serviços públicos à sociedade. Artigo 6 - Utilização de sistemas de informações gerenciais sob a perspectiva de produtores rurais de Andressa Bittarello, Stella Maris Lima Altoé e Ricardo Suave com o objetivo de avaliar os reflexos da utilização de Sistemas de Informações Gerenciais (SIG) na gestão das pequenas empresas do ramo da atividade rural. Artigo 7 - Formação didático-pedagógica dos egressos da pós-graduação stricto sensu em ciências contábeis de uma instituição federal de ensino superior de Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo e Paulo Roberto Nóbrega Cavalcanti com o objetivo de investigar a formação didático-pedagógica no curso de pós-graduação em Ciências Contábeis de uma Instituição Federal de Ensino Superior. Artigo 8 - As competências do contador sob a ótica dos profissionais contábeis da cidade de Vitória de Santo Antão – PE de Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim e Tácio Marques da Cunha com o objetivo de identificar quais são as competências desejáveis ao contador sob a ótica dos profissionais contábeis, que trabalham nos escritórios da cidade de Vitória de Santo Antão, em Pernambuco. Seção 4: Casos de Ensino Aplicados a Contabilidade Artigo 1 - Caso para ensino: a água que eu visto de Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda e Juliana Molina Queiroz com o objetivo de possibilitar a aprendizagem dos alunos sobre os impactos ambientais e seus efeitos, além de permitir que os mesmos utilizam métodos de valoração econômica do meio ambiente para internalizar as externalidades referentes aos impactos ambientais e sociais. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1 - Resenha do livro: Fundamentos éticos da tributação: em busca de uma Teoria da Justiça em Kant, de Rodrigues R. S. Belo Horizonte: D’Plácido, 2021, 224p. ISBN: 978-65-5589-139-3. Autor da Resenha: Adriano da Silva Ribeiro Seção 6: Banco de Dados (Arquivos suplementares em Excel) Sem publicações. Seção 7: Internacional (S7) ENGLISH Section 1 Article 2 (Section 1) – Tax management: analysis of the influence on the equity cost of Brazilian companies of Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento and Geison Calyo Varela de Melo. The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018. Article 3 (Section 1) - Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil of Bruno Chacon Prata and Leonardo Flach. This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentiated levels of corporate governance, the presence of a board of independent directors and whether the company is audited by a Big Four or not. Article 5 (Section 1) - Fair value measurement and its impact on audit fees: evidence in the Brazilian market of Edson Vinícius Pontes Bastos, Luciana Holtz and Odilanei Morais dos Santos. The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46). Article 8 (Section 1) - PROFUT: An analysis of the capital structure of Brazilian soccer teams of Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira and Rosângela Queiroz Souza Valdevino. The research intends to verify the relationship between meeting the requirements for joining and staying at PROFUT and the economic and financial situation of Brazilian football clubs listed in the Ranking Nacional de Clubes (RNC). Article 9 (Section 1) - The effect of the introduction of market makers on stock liquidity: evidence from the Brazilian stock market of Gabriel Augusto de Carvalho, João Eduardo Ribeiro and Laíse Ferraz Correia. This study aimed to analyze whether the introduction of market makers as specialized intermediaries in the trading of stocks listed on the Brazilian stock exchange is a useful procedure for increasing the market liquidity of these assets. Section 3 Article 5 (Section 3) - Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study of Thaís da Silva Moura, Roberto Sérgio do Nascimento and Ricardo Viotto. The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, considering the importance of these federated entities in the primary provision of public goods and services to society. Article 6 (Section 3) - Use of management information systems from the perspective of farmers of Andressa Bittarello, Stella Maris Lima Altoé and Ricardo Suave. The purpose is to evaluate the impact of the use of Management Information Systems (MIS) in the management of small companies in the field of rural activity. Article 7 (Section 3) - Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education of Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo and Paulo Roberto Nóbrega Cavalcanti. The present study aimed to investigate the didactic-pedagogical graduation in the postgraduate course in Accounting Sciences of a Federal Institution of Higher Education. Article 8 (Section 3) - The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE of Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim and Tácio Marques da Cunha. The present research aimed to identify which competences are desirable to the accountant from the perspective of the accounting professionals who work in the offices of the city of Vitória de Santo Antão, in Pernambuco. Section 4 Article 1 (Section 4) – Teaching case: the water I wear of Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda and Juliana Molina Queiroz. This case aims to enable students to learn about environmental impacts and their effects and allow them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. The product in question is widely used what can make students identify themselves with the case. Then, they will be more interested in the problem identified in this case which is the non-internalization of externalities (social and environmental impacts). ESPAÑOL Artículo 4 (Sección 3) - Sentimientos de culpa experimentados en la posgraduación en Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa y Romualdo Douglas Colauto. La investigación consiste en verificar el nivel de concordancia de los estudiantes con respecto a los sentimientos de culpa experimentados en la posgraduación stricto sensu. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

Editorial – Revista Ambiente Contábil – Volume 13 – Número 1 – Ano 2021 (Jan./Jun. 2021) A Revista Ambiente Contábil (Ambiente) apresenta na sua 25ª edição 20 (vinte) artigos que tratam de assuntos relevantes para a área contábil (idioma português); 01 (uma) resenha de livro; 04 (quatro) bancos de dados brutos de pesquisa e 10 (dez) artigos no idioma inglês. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Análise envoltória de dados para avaliação da eficiência financeira das cooperativas de eletrificação do sul do Brasil de Mariane Martins Scheffer, Januário José Monteiro, João Vanio Mendonça Cardoso e Cleyton de Oliveira Ritta com o objetivo de analisar a eficiência financeira das cooperativas de eletrificação localizadas na região sul do Brasil, no período entre 2012 a 2016. Artigo 2 - Os princípios subjacentes às IFRS e as bases de mensuração dos elementos integrantes das demonstrações financeiras de Camila Teresa Martucheli e Antônio Dias Pereira Filho com o objetivo de apresentar conceitos, argumentos e discussões acerca da adoção e utilização das IFRS, com foco em seus princípios subjacentes e bases de mensuração. Artigo 3 - Benefícios do uso da tecnologia blockchain como instrumento para a auditoria contábil de Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo e Cristiane Queiroz Reis com o objetivo de analisar quais os possíveis benefícios do uso da tecnologia Blockchain como instrumento para a auditoria contábil. Artigo 4 - Um estudo sobre os fatores determinantes da estrutura de capital das empresas brasileiras: uma análise de regressão quantílica de Osvaldo Martins Quintella Junior e Claudio Ulysses Ferreira Coelho com o objetivo de analisar os fatores determinantes da estrutura de capital de noventa e quatro empresas dentre as quinhentas maiores companhias brasileiras do anuário da revista Exame de 2018. Artigo 5 - Gerenciamento de resultados via accruals discricionários: seriam os lucros medidas confiáveis para os investidores? de Ronan Reis Marçal com o objetivo de analisar a relevância dos lucros na determinação do valor de mercado das empresas de capital aberto no Brasil considerando os efeitos do gerenciamento de resultado via accruals discricionários. Artigo 6 - Indicadores econômico-financeiros de empresas brasileiras: uma comparação entre setores de Vinícius Giovani Jacintho e Adriana Kroenke com o objetivo de analisar pesos de indicadores econômico-financeiros de diferentes setores da B3 e avaliar o impacto destes pesos ao se trabalhar com rankings de empresas de diversos setores simultaneamente. Artigo 7 - Características associadas ao nível de evidenciação das receitas de contratos com clientes das companhias de capital aberto brasileiras de Joice Aparecida Augusto e Maíra Melo de Souza com o objetivo de identificar características associadas com o nível de evidenciação das receitas de contratos com clientes nas companhias de capital aberto brasileiras. Artigo 8 - Value relevance: efeitos das especificidades contábeis das empresas brasileiras do segmento de construção civil e incorporação imobiliária de Paula Graciely da Silva Braga, Carlos Henrique Silva do Carmo e Moisés Ferreira da Cunha com o objetivo de analisar se a relevância da informação contábil, em relação ao valor de mercado, possui características diferentes nas empresas do segmento de construção civil e incorporação imobiliária em comparação com entidades dos demais segmentos. Artigo 9 - Aderência a teoria pecking order pelas firmas brasileiras: uma análise multisetorial de Thicia Stela Lima Sampaio, Alan Bandeira Pinheiro, Rubens Carlos Rodrigues e Eva Valéria Maia Lameu com o objetivo de analisar à luz da teoria pecking order a associação do endividamento total, de curto e de longo prazo, das empresas que negociam ações no Brasil Bolsa Balcão (B3), em seus diversos segmentos e exercício do compliance. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Artigo 1 - Análise da eficiência dos municípios sergipanos: comparação entre notas da prova Brasil e recursos destinados à educação de Nadielli Maria dos Santos Galvão com o objetivo o nível de eficiência dos municípios sergipanos em promover bons índices educacionais com os recursos destinados a este setor. Artigo 2 – A adequação dos grandes municípios brasileiros na divulgação das informações de margem de expansão das despesas conforme a LRF de Guilherme Simões Belote e Ricardo Rocha de Azevedo com o objetivo de verificar a adequação dos grandes municípios do Brasil na divulgação das informações no anexo da margem de expansão das despesas obrigatórias de caráter continuado (DOCC), previsto pela Lei de Responsabilidade Fiscal (LRF). Artigo 3 - Uma análise da eficiência dos gastos públicos com educação nos municípios do Estado do Amazonas no período de 2013 a 2017 de Mayara Guimarães de Sousa, Carla Macedo Velloso dos Santos, Adenes Teixeira Alves e Manoel Martins do Carmo Filho com o objetivo de avaliar a eficiência dos gastos públicos dos municípios do Estado do Amazonas com o ensino fundamental nos anos de 2013 a 2017 por meio da construção de um ranking da eficiência dos municípios relacionando os resultados obtidos no Ideb por cada município no período, sob a contrapartida dos valores das despesas liquidadas com educação fundamental, média de alunos matriculados no período, gasto médio por aluno e PIB per capita de cada município. Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Sistema de avaliação de desempenho para apoio à gestão da coordenadoria dos processos licitatórios de um Hospital Universitário de Samuel Souza de Araújo, Lucas dos Santos Matos e Sandra Rolim Ensslin com o objetivo de propor um modelo para apoiar a gestão da Coordenadoria de Processos Licitatórios do Hospital Universitário Professor Polydoro Ernani de São Thiago da Universidade Federal de Santa Catarina, visando construir, no seu gestor, conhecimento acerca do contexto ao qual administra, permitindo a visualização dos aspectos julgados como necessários e suficientes para se ter em consideração nesse processo. Artigo 2 - Balanced scorecard e a questão ambiental: um estudo sobre a percepção dos controllers de Maria do Rosário da Silva e Antônio André Cunha Callado com o objetivo de analisar a percepção dos controllers sobre o Balanced Scorecard e a questão ambiental e descrever o perfil destes profissionais. Artigo 3 - Enfrentando a cortina de fumaça: uma análise epistemológica sobre o uso da expressão “contabilidade criativa” de Roselaine Araújo Vassalo e Diana Vaz de Lima com o objetivo de analisar a percepção de estudantes e profissionais contábeis a respeito dos conceitos e usos dos termos associados à expressão “contabilidade criativa”. Artigo 4 – Institucionalização de regras e rotinas da contabilidade gerencial em uma fundação privada educacional catarinense: abordagem institucional do terceiro setor brasileiro de Renícia Maria Innocenti, Rogério João Lunkes e Valdirene Gasparetto com o objetivo de verificar a mudança de regras e rotinas da contabilidade gerencial de uma organização do terceiro setor à luz da Velha Economia Institucional (OIE). Artigo 5 - Expectativas e satisfação dos discentes sobre os saberes e competências requeridas dos docentes na área de ciências contábeis de Tamires Sousa Araújo, Edvalda Araújo Leal e Roberta Ferreira Lourenço com o objetivo de verificar na percepção dos estudantes de ciências contábeis quais as expectativas e satisfação em relação às competências dos docentes atuantes no curso, envolvendo a compreensão sobre conhecimentos, habilidades e atitudes. Artigo 6 - Traços de personalidade e variáveis do comportamento planejado do indivíduo: um estudo de seus efeitos nas intenções empreendedoras de Edicreia Andrade dos Santos, Gabriel Lourenço Xavier, Cristiane Alves da Silva Moura e Luiz Miguel Renda dos Santos com o objetivo de investigar quais os efeitos dos traços de personalidade sobre as intenções empreendedoras dos alunos concluintes dos cursos de Ciências Contábeis de duas instituições de ensino superior privadas e uma pública, localizadas na região centro-oeste do Brasil. Seção 4: Casos de Ensino Aplicados a Contabilidade Artigo 1 - Qual é o valor da empresa? O caso de valuation da empresa Magazine Luiza de Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz e Moisés Ferreira da Cunha com os objetivos: a) promover a análise de problemas, propor e indagar decisões em relação à valuation; b) estimular a reflexão entre a teoria que sustenta os propósitos de avaliação e a forma como ela deve ser desenvolvida e aplicada; c) ampliar a capacidade de relacionar os pressupostos teóricos de valuation e a sua adequação à realidade. Artigo 2 - Planejamento orçamentário para a educação: superando um desafio de Jander Ângelo Diogo Ferreira, Naiany Gabrielle Pereira Lima, Juliana Saraiva Moreira, Odemir Vieira Baêta e Carla Beatriz Marques Rocha e Mucci. O caso de ensino foi preparado a partir de observações de questões vivenciadas pelo município de Cachoeiro de Santa Cruz e adaptadas para efeitos didáticos, com o objetivo de auxiliar na construção de um planejamento orçamentário governamental efetivo. Sua finalidade é fomentar a reflexão a respeito das limitações e potencialidades da gestão orçamentária municipal e, ainda, propor soluções aos fundos destinados à educação básica e fundamental, em cenários de restrição de ordem material e financeira. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1 - Resenha do livro: Fraudes documentais e contábeis. Timi, S. R. R. & Heimoski, V. T. M. (2020). (1ª ed). Curitiba, PR: Editora Intersaberes, 194 páginas, ISBN: 978-8522702626 Autora da resenha: Lorena Layza Pimenta Oliveira Seção 6: Banco de Dados (Arquivos suplementares em Excel) Artigo 1 da Seção 4 - Qual é o valor da empresa? O caso de valuation da empresa Magazine Luiza de Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz e Moisés Ferreira da Cunha com os objetivos: a) promover a análise de problemas, propor e indagar decisões em relação à valuation; b) estimular a reflexão entre a teoria que sustenta os propósitos de avaliação e a forma como ela deve ser desenvolvida e aplicada; c) ampliar a capacidade de relacionar os pressupostos teóricos de valuation e a sua adequação à realidade. Artigo 2 da Seção 2 - A adequação dos grandes municípios brasileiros na divulgação das informações de margem de expansão das despesas conforme a LRF de Guilherme Simões Belote e Ricardo Rocha de Azevedo com o objetivo de verificar a adequação dos grandes municípios do Brasil na divulgação das informações no anexo da margem de expansão das despesas obrigatórias de caráter continuado (DOCC), previsto pela Lei de Responsabilidade Fiscal (LRF). Artigo 6 da Seção 1 - Indicadores econômico-financeiros de empresas brasileiras: uma comparação entre setores de Vinícius Giovani Jacintho e Adriana Kroenke com o objetivo de analisar pesos de indicadores econômico-financeiros de diferentes setores da B3 e avaliar o impacto destes pesos ao se trabalhar com rankings de empresas de diversos setores simultaneamente. Artigo 5 da Seção 1 - Gerenciamento de resultados via accruals discricionários: seriam os lucros medidas confiáveis para os investidores? de Ronan Reis Marçal com o objetivo de analisar a relevância dos lucros na determinação do valor de mercado das empresas de capital aberto no Brasil considerando os efeitos do gerenciamento de resultado via accruals discricionários. Seção 7: Internacional (S7) English Section 1 Article 2 (Section 1) - The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements of Camila Teresa Martucheli and Antônio Dias Pereira Filho. This theoretical essay seeks to present concepts, arguments and discussions about the adoption and use of IFRS, focusing on their underlying principles and measurement bases. Article 3 (Section 1) - Benefits of using Blockchain technology as an accounting auditing instrument of Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo and Cristiane Queiroz Reis. Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Article 4 (Section 1) - A study about the determinant factors of the capital structure of Brazilian companies: a quantile regression analysis of Osvaldo Martins Quintella Junior e Claudio Ulysses Ferreira Coelho. The present paper aims to analyses the determinants of capital structure of ninety-four organizations from the five hundred largest Brazilian companies according to 2018 Exame magazine yearbook. Section 2 Article 1 (Section 2) - Analysis of the efficiency of municipalities from the Brazilian State of Sergipe: a comparison of the results in Brazil’s evaluation of its basic education system and investments on education of Nadielli Maria dos Santos Galvão. To identify the efficiency of municipalities in the Brazilian State of Sergipe in promoting satisfactory education levels from the resources aimed at this sector. Article 3 (Section 2) - An analysis of the efficiency of public expenditure on education in the Municipalities of the State of Amazonas from 2013 to 2017 of Mayara Guimarães de Sousa, Carla Macedo Velloso dos Santos, Adenes Teixeira Alves and Manoel Martins do Carmo Filho. This article aimed to evaluate the efficiency of public expenditure in the municipalities of the State of Amazonas with primary education in the years 2013 to 2017 by building a ranking of the efficiency of the municipalities relating the results obtained in IDEB by each city in the period, under the counterpart of the values of expenses paid for primary education, the average number of students enrolled in the period, average expenditure per student and GDP per capita of each municipality. Section 3 Article 1 (Section 3) - Performance evaluation system to support the Coordination of Bidding Processes management in a University Hospital of Samuel Souza de Araújo, Lucas dos Santos Matos and Sandra Rolim Ensslin. The purpose of this research is to structure a model to support the management of the Coordination of Bidding Processes at the Professor Polydoro Ernani de São Thiago University Hospital of Universidade Federal de Santa Catarina (Federal University of Santa Catarina). The main purpose is to build, in its manager, knowledge about the management context, allowing the visualization of the aspects deemed as necessary and sufficient to be taken into account in this process. Article 4 (Section 3) - Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector of Renícia Maria Innocenti, Rogério João Lunkes e Valdirene Gasparetto. To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Article 6 (Section 3) - Personality traits and variables of the individual’s planned behavior: a study of its effects on entrepreneurial intentions of Edicreia Andrade dos Santos, Gabriel Lourenço Xavier, Cristiane Alves da Silva Moura and Luiz Miguel Renda dos Santos. This study aims to investigate the effects of personality traits on the entrepreneurial intentions of students concluding Accounting courses at two private higher education institutions and a public one, located in the Midwest region of Brazil. Section 4 Article 1 (Section 4) - What is the value of the company? The valuation case of Magazine Luiza of Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz and Moisés Ferreira da Cunha. Magazine Luiza, founded in November 1957, a national retail icon, started in 2011 at B3, with exponential growth in the valuation of its shares. This case provides the following pedagogical objectives: a) to promote the problem analysis, to propose and inquire decisions regarding valuation; b) stimulate reflection between the theory that supports the evaluation purposes and the way it should be developed and applied; c) expand the ability to relate the valuation theoretical assumptions of valuation and their adequacy to reality. Article 2 (Section 4) - Budget Planning for education: overcoming a challenge of Jander Ângelo Diogo Ferreira, Naiany Gabrielle Pereira Lima, Juliana Saraiva Moreira, Odemir Vieira Baêta and Carla Beatriz Marques Rocha e Mucci. This teaching case was prepared from observations of issues experienced by the municipality of Cachoeiro de Santa Cruz, and adapted for didactic purposes, with the objective of assisting in the construction of an effective government budget planning. Its purpose is to foster reflection on the limitations and potentialitys of municipal budget management and also to propose solutions to funds for basic and fundamental education, in scenarios of material and financial restrictions. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

Dialoguing with the theoretical intersection between central references of the Critical Theory of Society and the philosopher Guy Debord, through literature review and case studies, this article sought to discuss the theme of suicide.com. Although the term has been coined, it was done, generically, for suicide cases in which the author uses some digital resource to the act. Therefore, suicide.com shows its characteristics and forms of manifestation that differs between cases in which the suicides are encouraged and directed by websites and/or internet users where, in general, such practices are restricted to the forums. accompanied by the chats, having as a visual record eventual images of the process; creation of suicide groups where people meet in forums to talk about the subject and they create a collective death pact; or cases where the suicide makes the practice public in video and live, from the access of Internet users to the webcam. However, the proposed approach embraced a new understanding of the concept, which could be based on the following premises: a) the suicide, as a social phenomenon, is limited to the historical context and cultural factors of its time and space, therefore, the media is an inherent component of contemporary suicide practices; b) suicide.com, however, is not just the virtualized replication of traditional suicide; It is the result of the processes of public spectacularization of private life in virtual environments.ResumoDialogando com a intersecção teórica entre referências centrais da Teoria Crítica da Sociedade e o filósofo Guy Debord, por meio de revisão bibliográfica e de estudos de caso, o presente artigo buscou discutir a temática do suicídio.com. Apesar de o termo já ter sido cunhado, o mesmo foi feito, genericamente, para casos de suicídio em que o autor utiliza algum meio digital para o ato. Assim sendo, o suicídio.com apresentou suas próprias características e formas de manifestação, que se diferem entre casos nos quais os suicidas são incentivados e orientados por sites e/ou usuários da internet onde, em geral, tais práticas ficam restritas aos fóruns, sendo acompanhadas pelos chats, tendo como forma de registro visual eventuais fotos do processo; criação de grupos suicidas onde as pessoas se encontram em fóruns sobre o assunto e criam um pacto de morte coletiva; ou casos em que o suicida torna a prática pública em vídeo e ao vivo, a partir do acesso dos internautas à webcam. 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Editorial – Revista Ambiente Contábil – Volume 12 – Número 2 – Ano 2020 (Jul./Dez 2020) A Revista Ambiente Contábil (Ambiente) apresenta na sua 24ª edição 15 (quinze) artigos que tratam de assuntos relevantes para a área contábil; 01 (um) caso de ensino; 01 (uma) resenha de livro, 01 (um) banco de dados brutos de pesquisa e 09 (nove) artigos no idioma inglês. Seção 1: Contabilidade Aplicada ao Setor Empresarial Artigo 1 - Análise do disclosure das provisões e dos passivos contingentes: um estudo de caso das empresas aéreas listadas na B3 em relação aderência ao CPC 25 de Renata Bissi de Oliveira, Augusto César Oliveira Camelo, Franciele do Prado Daciê e Marcielle Anzilago com o objetivo de analisar o disclosure nas demonstrações financeiras das empresas Azul Linhas Aéreas Brasileiras S. A., Gol Linhas Aéreas Inteligentes S. A. e Latam Airlines Group S. A. a partir do enfoque teórico e normativo do CPC 25, no período de 2013 a 2018. Artigo 2 - Avaliação comparativa, por país, da situação econômico-financeira de bancos islâmicos de Tariq Jarbou e Jorge Katsumi Niyama com o objetivo de promover uma avaliação comparativa por país da situação econômico-financeira de bancos islâmicos. Artigo 3 - Uma análise da adesão de organizações brasileiras à GRI como método de divulgação de informações de responsabilidade social corporativa de Vicente Lima Crisóstomo, Hyane Correia Forte e Priscila de Azevedo Prudêncio com o objetivo de analisar a evolução da adesão à GRI e a qualidade dos relatórios de RSC divulgados por organizações brasileiras. Artigo 4 - Distribuição dos profissionais de contabilidade nas microrregiões brasileiras: uma análise econométrica-espacial de Francine Aparecida dos Santos Zenatta e Willian Boschetti Adamczyk com o objetivo de identificar os fatores socioeconômicos que influenciam a distribuição espacial dos profissionais de contabilidade nas microrregiões brasileiras. Artigo 5 - Retorno dos bancos públicos federais versus custo de oportunidade dos recursos investidos pelo Tesouro Nacional de Cristiano Rocha Campos, José Alves Dantas e Carlos André de Melo Alves com o objetivo de avaliar se os retornos auferidos pelos bancos públicos federais remuneram o Tesouro Nacional em proporção suficiente ou não para cobrir o custo de oportunidade do capital investido pelo governo Federal, definida como a taxa básica de juros da economia, a Selic. Artigo 6 - Determinantes do reconhecimento da perda pelo impaiment test de Karla Roberta Castro Pinheiro Alves e César Augusto Tibúrcio Silva com o objetivo de verificar quais determinantes influenciam no reconhecimento da perda por Impairment Test (IT) nas empresas brasileiras listadas na B3. Seção 2: Contabilidade Aplicada ao Setor Público e ao Terceiro Setor Artigo 1 - Diamante da fraude: evidências empíricas nos relatórios de demandas externas do Ministério da Transparência e Controladoria Geral da União (CGU) dos municípios brasileiros de Ana Luiza Pedrosa Paschoal, Nálbia de Araújo Santos e Walmer Faroni com o objetivo de identificar o perfil das evidências encontradas pelos auditores e das justificativas manifestadas pelo gestor classificadas com base na estrutura conceitual do Diamante da Fraude. Artigo 2 - Transparência da prestação de contas dos gastos públicos nos governos municipais: um estudo de caso no Estado de Goiás de Celma Duque Ferreira, Gilberto Crispim da Silva, Fabrícia Silva da Rosa e Luiz Alberton com o objetivo de identificar os municípios goianos que cumprem os dispositivos legais da Lei de Responsabilidade Fiscal (LRF), quanto a transparência das prestações de contas da gestão pública no período de janeiro de 2010 a dezembro de 2018. Artigo 3 - Comportamento das despesas orçamentárias durante o período eleitoral: uma análise em painel de dados nos municípios brasileiros de Gilberto Crispim da Silva, Luiz Alberton, Celma Duque Ferreira e Jorge Expedito de Gusmão Lopes com o objetivo de investigar o comportamento das despesas empenhadas, dos gastos com investimentos e captação de empréstimos em período eleitoral, nos municípios brasileiros com população igual ou superior a 50 mil habitantes, no período de 2000-2016, compreendendo 353 clusters e 6001 observações. Investigou-se também se esses municípios cumprem as exigências legais sobre o uso de recursos orçamentários em ano de eleição. Artigo 4 - O gasto e as fontes do financiamento do SUS nos municípios brasileiros de 2003 a 2018 de Jaime Crozatti, Albires Ferreira de Lima Junior, Leandro Nascimento Lima, Luana Lima de Oliveira e Patricia Righetto com o objetivo de identificar e descrever as fontes de financiamento da função saúde e os gastos empenhados na atenção básica e na atenção hospitalar dos municípios brasileiros no período de 2003 a 2018. Artigo 5 - Gestão pública e transparente à luz da lei de responsabilidade fiscal: uma análise nos municípios da região CRAJUBAR no período de 2012 a 2015 de Antônio Rafael Valério de Oliveira, Bruno Rodrigues Cabral e Milton Jarbas Rodrigues Chagas com o objetivo de verificar nos portais eletrônicos dos municípios do Crato, Juazeiro do Norte e Barbalha (CRAJUBAR), as informações divulgadas acerca da gestão pública em atendimento à lei de responsabilidade fiscal, lei complementar 131/2009 e ao Decreto nº 7185/2010. Artigo 6 - Evidenciação contábil dos recursos auferidos pelas OSCIPs do nordeste brasileiro: um enfoque nas subvenções e assistências governamentais de Milton Jarbas Rodrigues Chagas, Danival Sousa Cavalcante, Silvana Karina de Melo Travassos, Suelem Katherinne de Macedo Pinto e Polyandra Zampiere Pessoa da Silva com o objetivo de analisar o nível de evidenciação das principais fontes de recursos das Organizações da Sociedade Civil de Interesse Público (OSCIPs) situadas na região Nordeste do Brasil, enfocando as subvenções e assistências governamentais, uma vez que estas devem seguir normas, tais como o pronunciamento CPC 07 (R1) e a norma contábil NBC TG 07 (R2). Seção 3: Pesquisas de Campo sobre Contabilidade (Survey) Artigo 1 - Expectativa dos concluintes de ciências contábeis em relação ao mercado de trabalho de Glauciane Costa Silva e de Cleber Augusto Pereira com o objetivo de verificar as expectativas dos alunos concluintes de uma universidade pública no sudoeste do Maranhão em relação ao mercado de trabalho, suas visões sobre as exigências do mercado, as habilidades e as competências exigidas na atuação profissional. Artigo 2 - Tratamento e análise de resíduos da produção de açaí: um estudo sob a ótica da ecoeficiência de Márcia Athayde Moreira e Ana Lidia Ferreira de Sousa com o objetivo de levantar junto aos estabelecimentos de venda de açaí da Região Metropolitana de Belém – PA (RMB), qual tratamento está sendo designado aos resíduos (caroços de açaí), tendo como parâmetros de análise o ponto de vista contábil e o socioambiental, sob a ótica da Política Nacional de Resíduos Sólidos (PNRS), dentro de um contexto de ecoeficiência. Artigo 3 - Influência das características do decisor sobre os vieses da heurística da representatividade de Adriano Massa Fernandes, Darci Schnorrenberger e Rodrigo Rengel com o objetivo de verificar a influência das características demográficas na presença da heurística da representatividade e seus vieses na tomada de decisões. Seção 4: Casos de Ensino Aplicados a Contabilidade Artigo 1 - Estratégias para a economia de impostos: o caso da Udi Bolos de Larissa Ribeiro Soares e Sabrina Rafaela Pereira Borges com o objetivo de discutir sobre o planejamento tributário e o melhor regime de tributação a ser adotado por uma empresa de pequeno porte: o caso da Udi Bolos. Seção 5: Resenhas de Teses, Dissertações e Livros sobre Contabilidade Resenha 1: Resenha do livro: Estrutura e análise de balanços: um enfoque econômico-financeiro. Assaf Neto, A. (2020). (12a ed). São Paulo, SP: Editora Atlas, 339 páginas, ISBN: 978-85-97-02484-5. Autores da resenha: Geovane Camilo dos Santos e Dryelle Laiana de Jesus Silva dos Santos. Seção 6: Banco de Dados (Arquivos suplementares em Excel) Artigo 5 da Seção 1- Retorno dos bancos públicos federais versus custo de oportunidade dos recursos investidos pelo Tesouro Nacional de Cristiano Rocha Campos, José Alves Dantas e Carlos André de Melo Alves com o objetivo de avaliar se os retornos auferidos pelos bancos públicos federais remuneram o Tesouro Nacional em proporção suficiente ou não para cobrir o custo de oportunidade do capital investido pelo governo Federal, definida como a taxa básica de juros da economia, a Selic. Seção 7: Internacional (S7) English Section 1 Article 2 (Section 1) - Country comparative assessment of Islamic banks' financial economic situation of Tariq Jarbou and Jorge Katsumi Niyama. Promote a country comparative assessment of the Islamic banks economic and financial situation. Article 3 (Section 1) - An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility of Vicente Lima Crisóstomo, Hyane Correia Forte e Priscila de Azevedo Prudêncio. Organizations have published corporate social responsibility reports aimed at spreading their social responsibility. In this sense, the Global Reporting Initiative (GRI) develops structured models of sustainability reports that help organizations design and disseminate them. The objective of this paper is to analyze the evolution of GRI adherence and the quality of CSR reports provided by Brazilian organizations. Article 5 (Section 1) - Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury of Cristiano Rocha Campos, José Alves Dantas and Carlos André de Melo Alves. The aim of this study is to assess whether the yields earned by the federal public banks remunerate the National Treasury to a enough degree, to cover the opportunity cost of the capital invested by the Federal Government, which is defined as the benchmark Selic base interest rate. Section 2 Article 2 (Section 2) - Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás of Celma Duque Ferreira, Gilberto Crispim da Silva, Fabrícia Silva da Rosa and Luiz Alberton. To identify the municipalities of Goiás that comply with the legal provisions of the Fiscal Responsibility Law (LRF) regarding the transparency of public management accounts from January 2010 to December 2018. Article 3 (Section 2) - Behavior of budget expenditures during the election period: an analysis in panel data in the Brazilian municipalities of Gilberto Crispim da Silva, Luiz Alberton, Celma Duque Ferreira and Jorge Expedito de Gusmão Lopes. From the political budget cycle (PDC) lens, we investigated the behavior of committed expenditures, investment spending and borrowing in the electoral period, in Brazilian municipalities with a population of 50,000 or more, in the period 2000-2016, comprising 353 clusters and 6001 observations. It was also investigated whether these municipalities meet the legal requirements on the use of budget resources in an election year. The study was motivated by the lack of consensus in the literature on the subject in question. Article 5 (Section 2) - Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015 of Antônio Rafael Valério de Oliveira, Bruno Rodrigues Cabral e Milton Jarbas Rodrigues Chagas. This study aimed to verify on the websites of the municipalities of Crato, Juazeiro do Norte and Barbalha (CRAJUBAR), whether information about public management was in compliance with the Fiscal Responsibility Law, Supplementary Law 131/2009 and Decree No. 7185/2010. Article 6 (Section 2) - Accounting disclosure of resources earned by OSCIPs in northeastern Brazil: a focus on government grants and assistance of Milton Jarbas Rodrigues Chagas, Danival Sousa Cavalcante, Silvana Karina de Melo Travassos, Suelem Katherinne de Macedo Pinto and Polyandra Zampiere Pessoa da Silva. To analyze the level of disclosure of the main sources of funds of Civil Society Organizations of Public Interest (CSOPIs) located in the Northeast region of Brazil, focusing on government subsidies and assistance, since they must follow rules, such as the CPC pronouncement 07 (R1) and the accounting standard NBC TG 07 (R2). Section 3 Article 2 (Section 3) - Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency of Marcia Athayde Moreira and Ana Lidia Ferreira de Sousa. The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency Section 4 Article 1 (Section 4) - Tax saving strategies: Udi Bolos’ Case of Larissa Ribeiro Soares e Sabrina Rafaela Pereira Borges. Udi Bolos’ case discusses tax planning and the best taxation regime to be adopted by a small company. Boa leitura. Cordiais saudações! Prof. Dr. Maurício Corrêa da Silva Editor Gerente da Revista Ambiente Contábil

Summary By a majority decision, the Board recommends the maintenance of the statu quo subject to the proviso that if the Company renews operations, the Union's right shall be recognized a new. Dispute between Waterloo Plywood Limited and International Woodworkers of America, Local 205, Chairman, Henri T. P. Binet; Employer's member, K. A. Wilson; Employees' member (dissenting), Fernand Daoust, 26th of October, 1960. Ministère du Travail, no 1491-1960.

The objective of this research was to analyse the public policies of urban mobility promoted by the São Paulo City Hall, through bodies such as CET (Traffic Engineering Company), SPTrans (São Paulo Transportations SA) and the Municipal Transport Secretariat, between 2013 and 2016. The period corresponds to the mandate of the then mayor of São Paulo, Fernando Haddad (PT). The analysis was based on a historical and theoretical recapitulation to better understand and evaluate the transformations in the orientation and execution of the policies of that period in question.

Although the associations between organizational justice and various work outcomes are well established in western literature, very few studies have examined the relationship of justice perceptions with work attitude and work behaviour in the Indian setting, especially in the aviation industry. This study explored the relationship and examined the influence of Organisational justice between organizational justice and job satisfaction among employees working in an airline company within the Indian setting. Organizational justice scale that was developed by Niehoff and Moorman (1993) and Fernand and Awamleh’s Job satisfaction Scale, (2006), scale were used to collect data. The target population of this study were employees from an airline company in Mumbai metropolitan city. The data was analysed using SPSS. The findings revealed a positive association between organizational justice and job satisfaction and further endorsed the fact that organizational justice can be an antecedent to job satisfaction. Further the results also suggested that distributive and interactional justice were more positively related to job satisfaction as compared to procedural justice. The results lend support to the notion that one can predict job satisfaction by investigating perceptions of organizational justice.

Knowledge management and learning are buzzwords in today’s society, both in terms of company competitiveness as well as in terms of education. Human resources are thus a priority for individuals and companies. The concept of knowledge management and of learning organizations has been object of increased interest by managers and scholars. The increased focus on these issues brings forth the individual as a crucial element in this process; individuals become key elements in competitiveness (Nonaka & Takeuchi: 1995) and protagonists of their own learning process (Senge: 1992).Additionally, the learning methodologies and strategies have also changed in the past decades, so that currently much is offered by means of b-learning and e-learning courses that, on the one hand, allow students to opt for several learning strategies, and on the other hand, require them to actively participate in their learning path. In fact, the evolution of ICT in studies and the growing experience of both teachers and students have gradually adapted to new methodologies. However, while materials and subject matter have been made easier and more accessible to students who do not attend classroom sessions, an underlying problem has always been present: bridging the physical distance among all the stakeholders involved in the learning process and all the difficulties that may emerge from this.Since its first edition in 2001, this Post-Graduation Program, now in its 12th edition, has undergone several changes, from its study plan to learning regime. As a means of responding to the demands of today’s market and in particular new learning styles, new possibilities have been made for attending the course which range from classroom, to blending and e-learning formats. As a means of fostering group spirit, synchronous and asynchronous participation of all students several changes were introduced this academic year. Besides the use of the Moodle platform, a Virtual Learning Environment (VLE) wiziq has been introduced.In 2013-14, the program includes students from Portugal (including the Azores), Mexico and Nigeria. Moreover, this Post-Graduation Program allows students to opt for f2f, b-learning and e-learning regimes, i.e., within the same group, some students attend classes by means of a VLE, others attend some classes f2f and others using the VLE and others attend f2f classes regularly, though they also have access to the VLE. A program that combines three learning approaches/methodologies/strategies allows the possibility of assessing possible differences in terms of efficiency of these three learning methodologies, considering that these imply a change in expectations, attitude and cognitive process.Our paper focuses on a study carried out in a Post-Graduation Program at a Portuguese university, on perceived satisfaction regarding the use of ICT tools in the program, a theme which has already been object of study at UAL in recent years, both in terms of assessing and monitoring learning progress, of learner attitude toward their learning paths (Fernandes Silva & Rodrigues Duarte. 2011a & b) and the tools and methodologies made available to them and of perceived satisfaction (Fernandes Silva & Quintas: 2013).This paper corresponds to a 1st stage of a broader study that will involve all students in the referred program in 2013-14 as well as all the lecturers. Initially, a qualitative analysis is carried out based on semi-structured interviews; at a 2nd stage, we aim to create a questionnaire to be applied to a wider population.

Matriz de cambio y BSC para la gestión de procesos en la fábrica de confecciones Rogger’s – Huancayo Change’s matrix and BSC for process management on textil factory Rogger’s – Huancayo Miguel Fernando Inga Ávila, José Olivera Meza, Freddy Arcos Chuquillanqui DOI: https://doi.org/10.33017/RevECIPeru2009.0025/ RESUMEN Debido al desarrollo improvisado y desarticulado de procesos, que genera un flujo de información deficiente, la competitividad organizacional se enfrenta principalmente a barreras internas. Confecciones Rogger’s, empresa huancaína líder en la confección de prendas para caballeros, enfrentaba una situación problema caracterizado por la redundancia e incertidumbre de funciones productivas y logísticas, flujo de información inoportuno e incierto, alto grado de desperdicio de recursos, entre otros, que restringía su competitividad. Ante esta situación compleja, fue imperativo optimizar los recursos existentes de manera global y sostenida en los sistemas de producción y logística. El trabajo comprende el diagnóstico de la situación problema y el diseño por procesos del sistema integral de producción y logística mediante la Metodología de Sistemas Blandos, complementado con fundamentos teóricos sobre la Teoría de Restricciones y la Matriz de Cambio en pro de un mayor desarrollo empresarial. Palabras clave: Cambio Organizacional, MSB, BSC, TOC, Dinámica de Sistemas. ABSTRACT Due to the unexpected and disarticulated development of processes, that generates a flow of deficient information, the organizacional competitiveness faces mainly internal barriers. Textiles Rogger’s, wanka company, leader in the article preparation for horsemen, faced a situation problem characterized by the redundancy and uncertainty of productive and logistic functions, flow of inopportune and uncertain information, high degree of waste of resources, among others, that its competitiveness restricted. Before this complex situation, it was imperative to optimize the existing resources of global and maintained way in the logistic production systems. The work includes the diagnosis of the situation problem and the design by processes of the integral system of logistic production and by means of the Soft Systems Methodology complemented with theoretical foundations on the Theory of Constrains and the Matrix of Change for a greater enterprise development. Keywords: Organisational Change, SSM, BSC, TOC, Dynamic of systems.

seven military classics (Jiang Ziya, the methods of theSima, Sun Tzu, Wu Qi, Wei Liaozi, the three strategies of Huang Shigong and the Questions and Repliesbetween Tang Taizong and Li Weigong). The entities studied then were nation states. Later, corporationsoften became just as powerful as states and their leaders demanded similar strategic thinking. Many ofthe ideas came initially from geopolitics as developed in the 19th century, and later with the spread ofmultinational companies at the end of the 20th century, with geoeconomics.What is unique for intelligence studies is the focus on information— not primarily geography ornatural resources— as a source for competitive advantage. Ideas of strategy and information developedinto social intelligence with Stevan Dedijer in the 1960s and became the title of a course he gave at theUniversity of Lund in the 1970s. In the US this direction came to be known as business intelligence. At afast pace we then saw the introduction of corporate intelligence, strategic intelligence and competitiveintelligence. Inspired by the writings of Mikael Porter on strategy, as related to the notion of competitiveadvantage the field of competitive intelligence, a considerable body of articles and books were written inthe 1980s and 1990s. This was primarily in the US, but interest spread to Europe and other parts of theworld, much due to the advocacy of the Society of Competitive Intelligence Professionals (SCIP). In Francethere was a parallel development with “intelligence économique”, “Veille” and “Guerre économique”, inGermany with “Wettbewerbserkundung” and in Sweden with “omvärldsanalys,” just to give someexamples.On the technological side, things were changing even faster, not only with computers but alsosoftware. Oracle corporation landed a big contract with the CIA and showed how data analysis could bedone efficiently. From then on, the software side of the development gained most of the interest fromcompanies. Business intelligence was sometimes treated as enterprise resource planning (ERP), customerrelations management (CRM) and supply chain management (SCM). Competitive intelligence wasassociated primarily with the management side of things as we entered the new millennium. Marketintelligence became a more popular term during the first decade, knowledge management developed intoits own field, financial intelligence became a specialty linked to the detection of fraud and crime primarilyin banks, and during the last decade we have seen a renewed interest for planning, in the form of futurestudies, or futurology and foresight, but also environmental scanning. With the development of Big Data,data mining and artificial intelligence there is now a strong interest in collective intelligence, which isabout how to make better decisions together. Collective intelligence and foresight were the main topics ofthe ICI 2020 conference. All articles published in this issue are from presentations at that conference.The common denominator for the theoretical development described above is the Information Age,which is about one’s ability to analyze large amounts of data with the help of computers. What is drivingthe development is first of all technical innovations in computer science (both hardware and software),while the management side is more concerned with questions about implementation and use.Management disciplines that did not follow up on new technical developments but defined themselvesseparately or independently from these transformations have become irrelevant.Survival as a discipline is all about being relevant. It’s the journey of all theory, and of all sciencesto go from “funeral to funeral” to borrow an often-used phrase: ideas are developed and tested againstreality. Adjustments are made and new ideas developed based on the critic. It’s the way we createknowledge and achieve progress. It’s never a straight line but can be seen as a large number of trials andsolutions to problems that change in shape, a process that never promises to be done, but is ever-changing,Journal of Intelligence Studies in BusinessVol. 10, No 2 (2020) p. 4-5Open Access: Freely available at: https://ojs.hh.se/5much like the human evolution we are a part of. This is also the development of the discipline ofintelligence studies and on a more basic level of market research, which is about how to gatherinformation and data, to gain a competitive advantage.Today intelligence studies and technology live in a true symbiosis, just like the disciplines ofmarketing and digital marketing. This means that it is no longer meaningful to study managementpractices alone while ignoring developments in hardware and software. The competitive intelligence (CI)field is one such discipline to the extent that we can say that CI now is a chapter in the history ofmanagement thought, dated to around 1980-2010, equivalent to a generation. It is not so that it willdisappear, but more likely phased out. Some of the methods developed under its direction will continueto be used in other discipline. Most of the ideas labeled as CI were never exclusive to CI in the first place,but borrowed from other disciplines. They were also copied in other disciplines, which is common practicein all management disciplines. Looking at everything that has been done under the CI label the legacy ofCI is considerable.New directions will appear that better fit current business practices. Many of these will seem similarin content to previous contributions, but there will also be elements that are new. To be sure newsuggestions are not mere buzzwords we have to ask critical questions like: how is this discipline definedand how is it different from existing disciplines? It is the meaning that should interest us, not the labelswe put on them. Unlike consultants, academics and researchers have a real obligation to bring clarityand order in the myriad ideas.The articles in this issue are no exception. They are on collective intelligence, decision making, BigData, knowledge management and above all about the software used to facilitate these processes. Thefirst article by Teubert is entitled “Thinking methods as a lever to develop collective intelligence”. Itpresents a methodology and framework for the use of thinking methods as a lever to develop collectiveintelligence.The article by Calof and Sewdass is entitled “On the relationship between competitive intelligenceand innovation”. The authors found that of the 95 competitive intelligence measures used in the study59% were significantly correlated with the study’s measure of innovation.The third article is entitled “Atman: Intelligent information gap detection for learning organizations:First steps toward computational collective intelligence for decision making” and is written by Grèzes,Bonazzi, and Cimmino. The research project shows how companies can constantly adapt to theirenvironment, how they can integrate a learning process in relation to what is happening and become a"learning company".The next article by Calof and Viviers entitled “Big data analytics and international market selection:An exploratory study” develops a multi-phase, big-data analytics model for how companies can performinternational market selection.The last article by Vegas Fernandez entitled “Intelligent information extraction from scholarlydocument databases” presents a method that takes advantage of free desktop tools that are commonplaceto perform systematic literature review, to retrieve, filter, and organize results, and to extract informationto transform it into knowledge. The conceptual basis is a semantics-oriented concept definition and arelative importance index to measure concept relevance in the literature studied.As always, we would above all like to thank the authors for their contributions to this issue of JISIB.Thanks to Dr. Allison Perrigo for reviewing English grammar and helping with layout design for allarticles.Have a safe summer!On behalf of the Editorial Board,

Should ethical standards be enforced on performers or their critics? Asking such a question may stimulate memories of personal or professional censorship and fearful imaginings of oppressive, fascist regimes. Indeed, many of us might immediately respond by arguing that personal expression should never be inhibited since a person's right to free expression is an essential tenet of a democratic society. Yet this question raises issues that are not easily dismissed and it may remind us that it is equally important to remember that a number of responsibilities and repercussions can accompany the public expression of personal experiences and opinions. A short time ago, I was told that this journal had to grapple with similar considerations when a performer decided to pursue legal action after reading a critical account of his/her performance in M/C Reviews. When I was first asked to comment on this situation, I initially found myself considering familiar arguments that defend the right to free speech. However, upon reflection, I think there is more to be said about the long term causes and effects of such an action and I wish to explore how this incident illustrates the friction that can be generated when traditional and emergent value systems are adopted indiscriminately. To me, the dispute between the performer and M/C illustrates what seems to be a growing confusion surrounding interpretations of what is right (what is legal or permissible?), what is true (whose opinion?), and what is good (the performance or an audience's response?). Although definitions of what is right, true, and good have always had to negotiate shifting boundaries, the increasingly blurry usages of these terms are reflecting a waxing disregard for how these distinctions impact upon our judgements. Jon McKenzie has offered some explanation of this new social attitude in his recently published text Perform or Else. Throughout this text, he argues that 'performance' is now widely recognised in commercial industries as a conceptual tool for assessing human and technological standards and that this concept is fast becoming the dominant social model of evaluation. According to McKenzie, traditional philosophical distinctions are becoming less influential, while performance 'effectiveness' and 'efficiency' are increasingly being viewed as the new measurements of what is right, true, and good (178-79). McKenzie's assessment of the social demand to perform echoes the comments of other twentieth-century theorists who have warned us of the growing objectification and alienation of human labour. However, his message is timely and provocative and it offers some explanation of the confusion surrounding critical appraisals of performances and performer's experiences. There is certainly evidence of a growing demand for efficient and effective appraisal of all human performance as individuals, companies, and governments produce reports, conduct market research, and continue to try and predict what results will be produced before any investment of personal or financial energy is committed. Yet as our society continues to develop a dependency on critical opinion, it unfortunately seems to be distancing audiences and performers, devaluing personal interpretations, and encouraging fewer exchanges between groups with varying values. Such distinctive separations can, in turn, isolate social groups and identities and invite exclusivity and intolerance for other evaluations. This kind of alienation seems to have governed the dispute between the performer and the critic from M/C. Although these trends may have made it socially 'permissible' to pursue legal action against critics, performers, or anyone else who expresses negative or unpalatable opinions, I think it is essential that we continue to ask whether is it right, or good to do so. Is it right or good to penalise someone for expressing a personal opinion? Is it right or good to object to an evaluation when someone offers a performance for appraisal? These are, of course, ethical questions that can only be hinted at here. However, I believe it is important to remember that live performing art forms can physically bring together varying social demographics and that they are therefore in a unique position to provide conceptual bridges between social groups with differing opinions. I wish to emphasise this fact and to ask readers to consider whether they wish opinions to become more and more polarised, or whether they wish to finds ways to enable us to appreciate and evaluate the diverse interpretations of performances more harmoniously. It is true that the 'objective' certainties associated with the basic principles of aesthetic appreciation are sagging under the weight of arguments from critical theory and postmodernism. It may also be true that the only certainty that will soon enjoy popular appeal may be one that suggests that pragmatic considerations should govern what we view as right, true, and good. All of these developments introduce challenges that need to be addressed. However, I do not believe they exclude the possibility that a shared theoretical perspective can be developed that can allow us to build bridges of understanding between varying opinions and social demands. Philosophers and social theorists such as Michael Stocker, Alessandro Ferrara, and Linda Zagzebski all agree that the development of such a perspective is possible. They have also suggested that finding this shared view may require us to embrace a more malleable and less certain way of knowing what is good about our opinions. Instead, they encourage individuals to reinvestigate ancient views of 'wisdom' and 'understanding' and to review personal emotional responses to what we believe is true and good. I believe such advice is valuable and that arguments like these offer theoretical tools for those involved in the criticism and practice of the performing arts still wanting to find bridges between disparate views. While 'critical' reviews can often alienate performers from those who are evaluating their performance, if we are to initiate understanding and tolerance, and celebrate and value difference, the beliefs and emotional responses that accompany and drive each of our opinions do require further reflection, articulation, and discussion. Some theatre critics already appear to recognise how important emotional responses are to the expression and reworking of personal and traditional beliefs. For example, some have suggested that a theatre performance can "make you stop breathing" (Christofis) or be "breathtaking" (McCallum) or "poignant and powerful" (Lambert). Other critics have suggested that performances contain "images of emotional power" (Kelly) with which an "audience can empathise, [and] sympathise" because the subject is close to their hearts" (Hinde). As these kinds of responses clearly embellish and entwine the experiences of performers and critics, perhaps we can eventually discover how powerful, passionate, and, sometimes, visceral experiences contribute benefits that can be objectively defined and defended. Alternatively, perhaps the inclusion of negative emotional responses in performances and critical reviews can provide some impetus for personal and professional development. Many might dismiss emotional responses as theoretical tools because individuals' emotional experiences reveal different qualities and/or intensities and seem to contain no shared causal indicator that can be objectively defined and graded. Yet if these kinds of experiences are really so subjective, so capricious and diverse, why do some theatre reviewers continue to describe and record them? If such reactions are peculiar to each individual and there is no guarantee that they can be replicated in other individuals, personal views of emotional and physical responses would only be viewed as useless, superfluous information. However, it seems that critics sharing their experiences are suggesting that something in the performance is powerful enough to evoke similar emotions in others. Furthermore, they seem to be indicating that these experiences are important and worth pursuing. So, instead of viewing powerful emotional responses as completely subjective, perhaps it is more accurate and fruitful to recognise how they signal the presence of beliefs and values that are formed inter-subjectively. A purely subjective appraisal of a performance would require a subject that is capable of receiving, processing and evaluating impressions in social isolation. A number of influential theorists like Bourdieu, Foucault, and Eagleton have argued that such a view is misleading since 'individuals' are developed from class and power relations and subjects cannot extricate themselves from social discourses of some kind. As a result of adopting perspectives like these, it is plausible to suggest that audiences may value or dismiss the ideas and experiences of the person recommending the performance as well as ideas about the performance itself. Furthermore, a person's experiences or ideas may seem to relate to our own, or be regarded as more valuable or significant than our own, and this may affect the way we assess any descriptions provided by others. Since emotional responses experienced by others can sometimes influence our own affective states, it seems theatres, critics, and performers that establish public social identities do need to become aware of how these experiences are stimulated. Some theatre scholars have suggested that analyses of the emotive element of audience reception must record and defend emotional responses according to an objective set of logical criteria that can be judged relevant by experts (Martin and Sauter 34; de Toro 120). However, the logical criteria that many performance scholars suggest should determine such evaluations are often purely empirical and I would suggest that the study of emotions and feelings must also incorporate the often forgotten epistemic values of personal understanding and wisdom. If these approaches are explored and integrated, I believe critics and performers may be reconciled through the recognition that personal opinions can change and that our responses should be discussed and defended rather than feared, attacked, or penalised. References Bourdieu, Pierre. Distinction: A Social Critique of the Judgement of Taste. Trans. Richard Nice. London: Routledge and Kegan Paul, 1986. Christofis, Lee. 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[your date of access] < http://www.media-culture.org.au/0203/perform.php>. Chicago Style Kehoul, Gillian, "Performing Feeling Without Fear" M/C: A Journal of Media and Culture 5, no. 1 (2002), < http://www.media-culture.org.au/0203/perform.php> ([your date of access]). APA Style Kehoul, Gillian. (2002) Performing Feeling Without Fear. M/C: A Journal of Media and Culture 5(1). < http://www.media-culture.org.au/0203/perform.php> ([your date of access]).

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi dan kepemimpinan terhadap kedisiplinan dan kinerja pegawai Kantor Dinas Kesehatan, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Sekadau. Metode penelitian: jenisnon-eksperimental dengan pendekatan kuantitatif, deskriptif korelasi dan desain cross-sectional. Populasinya seluruh pegawai Kantor Dinas Kesehatan, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Sekadau berjumlah 86 orang diambil sampel 70 orang. Analisis jalur (path analysis), metode SEM (Structural Equation Modelling) menggunakan WarpPLS versi 6.0. Hasil penelitian: Secara langsung kompetensi-kedisiplinan, kepemimpinan-kedisiplinan, kompetensi-kinerja, dan Kedisiplinan-kinerja berpengaruh positif dan signifikan, sedangkan kepemimpinan-kinerja berpengaruh tidak signifikan. Namun secara tidak langsung kompetensi dan kepemimpinanberpengaruh positif dan signifikan terhadap kinerja melalui kedisiplinan. 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Although I'm a rich white guy, I'm also a feminist anti-racism activist who fights for the rights of the poor and oppressed. (Carl Kenner)Systemic bias is a scourge to the pillar of neutrality. (Cerejota)Count me in. Let's leave the bias to the mainstream media. (Orcar967)Because this is so important. (CuttingEdge)These are a handful of comments posted by online editors who have banded together in a virtual coalition to combat Western bias on the world’s largest digital encyclopedia, Wikipedia. This collective action by Wikipedians both acknowledges the inherent inequalities of a user-controlled information project like Wikpedia and highlights the potential for progressive change within that same project. These community members are taking the responsibility of social change into their own hands (or more aptly, their own keyboards).In recent years much research has emerged on Wikipedia from varying fields, ranging from computer science, to business and information systems, to the social sciences. While critical at times of Wikipedia’s growth, governance, and influence, most of this work observes with optimism that barriers to improvement are not firmly structural, but rather they are socially constructed, leaving open the possibility of important and lasting change for the better.WikiProject: Countering Systemic Bias (WP:CSB) considers one such collective effort. Close to 350 editors have signed on to the project, which began in 2004 and itself emerged from a similar project named CROSSBOW, or the “Committee Regarding Overcoming Serious Systemic Bias on Wikipedia.” As a WikiProject, the term used for a loose group of editors who collaborate around a particular topic, these editors work within the Wikipedia site and collectively create a social network that is unified around one central aim—representing the un- and underrepresented—and yet they are bound by no particular unified set of interests. The first stage of a multi-method study, this paper looks at a snapshot of WP:CSB’s activity from both content analysis and social network perspectives to discover “who” geographically this coalition of the unrepresented is inserting into the digital annals of Wikipedia.Wikipedia and WikipediansDeveloped in 2001 by Internet entrepreneur Jimmy Wales and academic Larry Sanger, Wikipedia is an online collaborative encyclopedia hosting articles in nearly 250 languages (Cohen). The English-language Wikipedia contains over 3.2 million articles, each of which is created, edited, and updated solely by users (Wikipedia “Welcome”). At the time of this study, Alexa, a website tracking organisation, ranked Wikipedia as the 6th most accessed site on the Internet. Unlike the five sites ahead of it though—Google, Facebook, Yahoo, YouTube (owned by Google), and live.com (owned by Microsoft)—all of which are multibillion-dollar businesses that deal more with information aggregation than information production, Wikipedia is a non-profit that operates on less than $500,000 a year and staffs only a dozen paid employees (Lih). Wikipedia is financed and supported by the WikiMedia Foundation, a charitable umbrella organisation with an annual budget of $4.6 million, mainly funded by donations (Middleton).Wikipedia editors and contributors have the option of creating a user profile and participating via a username, or they may participate anonymously, with only an IP address representing their actions. Despite the option for total anonymity, many Wikipedians have chosen to visibly engage in this online community (Ayers, Matthews, and Yates; Bruns; Lih), and researchers across disciplines are studying the motivations of these new online collectives (Kane, Majchrzak, Johnson, and Chenisern; Oreg and Nov). The motivations of open source software contributors, such as UNIX programmers and programming groups, have been shown to be complex and tied to both extrinsic and intrinsic rewards, including online reputation, self-satisfaction and enjoyment, and obligation to a greater common good (Hertel, Niedner, and Herrmann; Osterloh and Rota). Investigation into why Wikipedians edit has indicated multiple motivations as well, with community engagement, task enjoyment, and information sharing among the most significant (Schroer and Hertel). Additionally, Wikipedians seem to be taking up the cause of generativity (a concern for the ongoing health and openness of the Internet’s infrastructures) that Jonathan Zittrain notably called for in The Future of the Internet and How to Stop It. Governance and ControlAlthough the technical infrastructure of Wikipedia is built to support and perhaps encourage an equal distribution of power on the site, Wikipedia is not a land of “anything goes.” The popular press has covered recent efforts by the site to reduce vandalism through a layer of editorial review (Cohen), a tightening of control cited as a possible reason for the recent dip in the number of active editors (Edwards). A number of regulations are already in place that prevent the open editing of certain articles and pages, such as the site’s disclaimers and pages that have suffered large amounts of vandalism. Editing wars can also cause temporary restrictions to editing, and Ayers, Matthews, and Yates point out that these wars can happen anywhere, even to Burt Reynold’s page.Academic studies have begun to explore the governance and control that has developed in the Wikipedia community, generally highlighting how order is maintained not through particular actors, but through established procedures and norms. Konieczny tested whether Wikipedia’s evolution can be defined by Michels’ Iron Law of Oligopoly, which predicts that the everyday operations of any organisation cannot be run by a mass of members, and ultimately control falls into the hands of the few. Through exploring a particular WikiProject on information validation, he concludes:There are few indicators of an oligarchy having power on Wikipedia, and few trends of a change in this situation. The high level of empowerment of individual Wikipedia editors with regard to policy making, the ease of communication, and the high dedication to ideals of contributors succeed in making Wikipedia an atypical organization, quite resilient to the Iron Law. (189)Butler, Joyce, and Pike support this assertion, though they emphasise that instead of oligarchy, control becomes encapsulated in a wide variety of structures, policies, and procedures that guide involvement with the site. A virtual “bureaucracy” emerges, but one that should not be viewed with the negative connotation often associated with the term.Other work considers control on Wikipedia through the framework of commons governance, where “peer production depends on individual action that is self-selected and decentralized rather than hierarchically assigned. Individuals make their own choices with regard to resources managed as a commons” (Viegas, Wattenberg and McKeon). The need for quality standards and quality control largely dictate this commons governance, though interviewing Wikipedians with various levels of responsibility revealed that policies and procedures are only as good as those who maintain them. Forte, Larco, and Bruckman argue “the Wikipedia community has remained healthy in large part due to the continued presence of ‘old-timers’ who carry a set of social norms and organizational ideals with them into every WikiProject, committee, and local process in which they take part” (71). Thus governance on Wikipedia is a strong representation of a democratic ideal, where actors and policies are closely tied in their evolution. Transparency, Content, and BiasThe issue of transparency has proved to be a double-edged sword for Wikipedia and Wikipedians. The goal of a collective body of knowledge created by all—the “expert” and the “amateur”—can only be upheld if equal access to page creation and development is allotted to everyone, including those who prefer anonymity. And yet this very option for anonymity, or even worse, false identities, has been a sore subject for some in the Wikipedia community as well as a source of concern for some scholars (Santana and Wood). The case of a 24-year old college dropout who represented himself as a multiple Ph.D.-holding theology scholar and edited over 16,000 articles brought these issues into the public spotlight in 2007 (Doran; Elsworth). Wikipedia itself has set up standards for content that include expectations of a neutral point of view, verifiability of information, and the publishing of no original research, but Santana and Wood argue that self-policing of these policies is not adequate:The principle of managerial discretion requires that every actor act from a sense of duty to exercise moral autonomy and choice in responsible ways. When Wikipedia’s editors and administrators remain anonymous, this criterion is simply not met. It is assumed that everyone is behaving responsibly within the Wikipedia system, but there are no monitoring or control mechanisms to make sure that this is so, and there is ample evidence that it is not so. (141) At the theoretical level, some downplay these concerns of transparency and autonomy as logistical issues in lieu of the potential for information systems to support rational discourse and emancipatory forms of communication (Hansen, Berente, and Lyytinen), but others worry that the questionable “realities” created on Wikipedia will become truths once circulated to all areas of the Web (Langlois and Elmer). With the number of articles on the English-language version of Wikipedia reaching well into the millions, the task of mapping and assessing content has become a tremendous endeavour, one mostly taken on by information systems experts. Kittur, Chi, and Suh have used Wikipedia’s existing hierarchical categorisation structure to map change in the site’s content over the past few years. Their work revealed that in early 2008 “Culture and the arts” was the most dominant category of content on Wikipedia, representing nearly 30% of total content. People (15%) and geographical locations (14%) represent the next largest categories, while the natural and physical sciences showed the greatest increase in volume between 2006 and 2008 (+213%D, with “Culture and the arts” close behind at +210%D). This data may indicate that contributing to Wikipedia, and thus spreading knowledge, is growing amongst the academic community while maintaining its importance to the greater popular culture-minded community. Further work by Kittur and Kraut has explored the collaborative process of content creation, finding that too many editors on a particular page can reduce the quality of content, even when a project is well coordinated.Bias in Wikipedia content is a generally acknowledged and somewhat conflicted subject (Giles; Johnson; McHenry). The Wikipedia community has created numerous articles and pages within the site to define and discuss the problem. Citing a survey conducted by the University of Würzburg, Germany, the “Wikipedia:Systemic bias” page describes the average Wikipedian as:MaleTechnically inclinedFormally educatedAn English speakerWhiteAged 15-49From a majority Christian countryFrom a developed nationFrom the Northern HemisphereLikely a white-collar worker or studentBias in content is thought to be perpetuated by this demographic of contributor, and the “founder effect,” a concept from genetics, linking the original contributors to this same demographic has been used to explain the origins of certain biases. Wikipedia’s “About” page discusses the issue as well, in the context of the open platform’s strengths and weaknesses:in practice editing will be performed by a certain demographic (younger rather than older, male rather than female, rich enough to afford a computer rather than poor, etc.) and may, therefore, show some bias. Some topics may not be covered well, while others may be covered in great depth. No educated arguments against this inherent bias have been advanced.Royal and Kapila’s study of Wikipedia content tested some of these assertions, finding identifiable bias in both their purposive and random sampling. They conclude that bias favoring larger countries is positively correlated with the size of the country’s Internet population, and corporations with larger revenues work in much the same way, garnering more coverage on the site. The researchers remind us that Wikipedia is “more a socially produced document than a value-free information source” (Royal & Kapila).WikiProject: Countering Systemic BiasAs a coalition of current Wikipedia editors, the WikiProject: Countering Systemic Bias (WP:CSB) attempts to counter trends in content production and points of view deemed harmful to the democratic ideals of a valueless, open online encyclopedia. WP:CBS’s mission is not one of policing the site, but rather deepening it:Generally, this project concentrates upon remedying omissions (entire topics, or particular sub-topics in extant articles) rather than on either (1) protesting inappropriate inclusions, or (2) trying to remedy issues of how material is presented. Thus, the first question is "What haven't we covered yet?", rather than "how should we change the existing coverage?" (Wikipedia, “Countering”)The project lays out a number of content areas lacking adequate representation, geographically highlighting the dearth in coverage of Africa, Latin America, Asia, and parts of Eastern Europe. WP:CSB also includes a “members” page that editors can sign to show their support, along with space to voice their opinions on the problem of bias on Wikipedia (the quotations at the beginning of this paper are taken from this “members” page). At the time of this study, 329 editors had self-selected and self-identified as members of WP:CSB, and this group constitutes the population sample for the current study. To explore the extent to which WP:CSB addressed these self-identified areas for improvement, each editor’s last 50 edits were coded for their primary geographical country of interest, as well as the conceptual category of the page itself (“P” for person/people, “L” for location, “I” for idea/concept, “T” for object/thing, or “NA” for indeterminate). For example, edits to the Wikipedia page for a single person like Tony Abbott (Australian federal opposition leader) were coded “Australia, P”, while an edit for a group of people like the Manchester United football team would be coded “England, P”. Coding was based on information obtained from the header paragraphs of each article’s Wikipedia page. After coding was completed, corresponding information on each country’s associated continent was added to the dataset, based on the United Nations Statistics Division listing.A total of 15,616 edits were coded for the study. Nearly 32% (n = 4962) of these edits were on articles for persons or people (see Table 1 for complete coding results). From within this sub-sample of edits, a majority of the people (68.67%) represented are associated with North America and Europe (Figure A). If we break these statistics down further, nearly half of WP:CSB’s edits concerning people were associated with the United States (36.11%) and England (10.16%), with India (3.65%) and Australia (3.35%) following at a distance. These figures make sense for the English-language Wikipedia; over 95% of the population in the three Westernised countries speak English, and while India is still often regarded as a developing nation, its colonial British roots and the emergence of a market economy with large, technology-driven cities are logical explanations for its representation here (and some estimates make India the largest English-speaking nation by population on the globe today).Table A Coding Results Total Edits 15616 (I) Ideas 2881 18.45% (L) Location 2240 14.34% NA 333 2.13% (T) Thing 5200 33.30% (P) People 4962 31.78% People by Continent Africa 315 6.35% Asia 827 16.67% Australia 175 3.53% Europe 1411 28.44% NA 110 2.22% North America 1996 40.23% South America 128 2.58% The areas of the globe of main concern to WP:CSB proved to be much less represented by the coalition itself. Asia, far and away the most populous continent with more than 60% of the globe’s people (GeoHive), was represented in only 16.67% of edits. Africa (6.35%) and South America (2.58%) were equally underrepresented compared to both their real-world populations (15% and 9% of the globe’s population respectively) and the aforementioned dominance of the advanced Westernised areas. However, while these percentages may seem low, in aggregate they do meet the quota set on the WP:CSB Project Page calling for one out of every twenty edits to be “a subject that is systematically biased against the pages of your natural interests.” By this standard, the coalition is indeed making headway in adding content that strategically counterbalances the natural biases of Wikipedia’s average editor.Figure ASocial network analysis allows us to visualise multifaceted data in order to identify relationships between actors and content (Vego-Redondo; Watts). Similar to Davis’s well-known sociological study of Southern American socialites in the 1930s (Scott), our Wikipedia coalition can be conceptualised as individual actors united by common interests, and a network of relations can be constructed with software such as UCINET. A mapping algorithm that considers both the relationship between all sets of actors and each actor to the overall collective structure produces an image of our network. This initial network is bimodal, as both our Wikipedia editors and their edits (again, coded for country of interest) are displayed as nodes (Figure B). Edge-lines between nodes represents a relationship, and here that relationship is the act of editing a Wikipedia article. We see from our network that the “U.S.” and “England” hold central positions in the network, with a mass of editors crowding around them. A perimeter of nations is then held in place by their ties to editors through the U.S. and England, with a second layer of editors and poorly represented nations (Gabon, Laos, Uzbekistan, etc.) around the boundaries of the network.Figure BWe are reminded from this visualisation both of the centrality of the two Western powers even among WP:CSB editoss, and of the peripheral nature of most other nations in the world. But we also learn which editors in the project are contributing most to underrepresented areas, and which are less “tied” to the Western core. Here we see “Wizzy” and “Warofdreams” among the second layer of editors who act as a bridge between the core and the periphery; these are editors with interests in both the Western and marginalised nations. Located along the outer edge, “Gallador” and “Gerrit” have no direct ties to the U.S. or England, concentrating all of their edits on less represented areas of the globe. Identifying editors at these key positions in the network will help with future research, informing interview questions that will investigate their interests further, but more significantly, probing motives for participation and action within the coalition.Additionally, we can break the network down further to discover editors who appear to have similar interests in underrepresented areas. Figure C strips down the network to only editors and edits dealing with Africa and South America, the least represented continents. From this we can easily find three types of editors again: those who have singular interests in particular nations (the outermost layer of editors), those who have interests in a particular region (the second layer moving inward), and those who have interests in both of these underrepresented regions (the center layer in the figure). This last group of editors may prove to be the most crucial to understand, as they are carrying the full load of WP:CSB’s mission.Figure CThe End of Geography, or the Reclamation?In The Internet Galaxy, Manuel Castells writes that “the Internet Age has been hailed as the end of geography,” a bold suggestion, but one that has gained traction over the last 15 years as the excitement for the possibilities offered by information communication technologies has often overshadowed structural barriers to participation like the Digital Divide (207). Castells goes on to amend the “end of geography” thesis by showing how global information flows and regional Internet access rates, while creating a new “map” of the world in many ways, is still closely tied to power structures in the analog world. The Internet Age: “redefines distance but does not cancel geography” (207). The work of WikiProject: Countering Systemic Bias emphasises the importance of place and representation in the information environment that continues to be constructed in the online world. This study looked at only a small portion of this coalition’s efforts (~16,000 edits)—a snapshot of their labor frozen in time—which itself is only a minute portion of the information being dispatched through Wikipedia on a daily basis (~125,000 edits). Further analysis of WP:CSB’s work over time, as well as qualitative research into the identities, interests and motivations of this collective, is needed to understand more fully how information bias is understood and challenged in the Internet galaxy. The data here indicates this is a fight worth fighting for at least a growing few.ReferencesAlexa. “Top Sites.” Alexa.com, n.d. 10 Mar. 2010 ‹http://www.alexa.com/topsites>. Ayers, Phoebe, Charles Matthews, and Ben Yates. How Wikipedia Works: And How You Can Be a Part of It. 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Content warning: although it was kept to a minimum, this text displays instances of (anti-Semitic) hate speech. During the 2016 U.S. election and its aftermath, multiple journalistic accounts reported on “alt-right trolls” emanating from anonymous online spaces like the imageboard 4chan (e.g. Abramson; Ellis). Having gained infamy for its nihilist trolling subcultures (Phillips, This Is Why) and the loose hacktivist movement Anonymous (Coleman), 4chan now drew headlines because of the alt-right’s “genuinely new” concoction of white supremacy, ironic Internet humour, and a lack of clear leadership (Hawley 50). The alt-right “anons”, as imageboard users call themselves, were said to primarily manifest on the “Politically Incorrect” subforum of 4chan: /pol/. Gradually, a sentiment arose in the titles of several news articles that the pro-Trump “alt-right trolls” had successfully won the metapolitical battle intertwined with the elections (Phillips, Oxygen 5). For instance, articles titled that “trolls” were “The Only True Winners of this Election” (Dewey) or even “Plotting a GOP Takeover” (Stuart).The headlines were as enticing as questionable. As trolling-expert Whitney Phillips headlined herself, the alt-right did not attain political gravity solely through its own efforts but rather was “Conjured Out of Pearl Clutching and Media Attention” (“The Alt-Right”), with news outlets being provoked to criticise, debunk, or sensationalise its trolling activities (Faris et al. 131; Phillips, “Oxygen” 5-6). Even with the right intentions, attempts at denouncement through using vague, structuralist notions–from “alt-right” and “trolls” to “the basket of deplorables” (Robertson) – arguably only strengthened the coherence of those it was meant to disavow (Phillips, Oxygen; Phillips et al.; Marantz). Phillips et al. therefore lamented such generalisations, arguing attributing Trump’s win to vague notions of “4chan”, “alt-right”, or “trolls” actually bestowed an “atemporal, almost godlike power” to what was actually an “ever-reactive anonymous online collective”. Therefore, they called to refrain from making claims about opaque spaces like 4chan without first “plotting the landscape” and “safeguarding the actual record”. Indeed, “when it comes to 4chan and Anonymous”, Phillips et al. warned, “nobody steps in the same river twice”.This text answers the call to map anonymous online groups by engaging with the complexity of testing the muddy waters of the ever-changing and dissimulative 4chan-current. It first argues how anti-structuralist research outlooks can answer to many of the pitfalls arising from this complex task. Afterwards, it traces the word trump as it was used on 4chan/pol/ to problematise some of the above-mentioned media narratives. How did anons consider Trump, and how did the /pol/-current change during the build-up of the 2016 U.S. elections and afterwards?On Researching Masked and Dissimulative ExtremistsWhile potentially playing into the self-imagination of malicious actors (Phillips et al.), the frequent appearance of overblown narratives on 4chan is unsurprising considering the peculiar affordances of imageboards. Imageboards are anonymous – no user account is required to post – and ephemeral – posts are deleted after a certain amount of activity, sometimes after days, sometimes after minutes (Bernstein et al.; Hagen). These affordances complicate studying collectives on imageboards, with the primary reasons being that 1) they prevent insights into user demographics, 2) they afford particularly dissimulative, playful discourse that can rarely be taken at face value (Auerbach; de Zeeuw and Tuters), and 3) the sheer volume of auto-deleted activity means one has to stay up-to-date with a rapid waterfall of subcultural ephemera. Additionally, the person stepping into the muddy waters of the chan-river also changes their gaze over time. For instance, Phillips bravely narrates how she once saw parts of the 4chan-stream as “fun” to only later realise the blatantly racist elements present from the start (“It Wasn’t Just”).To help render legible the changing currents of imageboard activity without relying on vague understandings of the “alt-right”, “trolls”, or “Anonymous”, anti-structuralist research outlooks form a possible answer. Around 1900, sociologists like Gabriel Tarde already argued to refrain from departing from structuralist notions of society and instead let social compositions arise through iterative tracing of minute imitations (11). As described in Bruno Latour’s Reassembling the Social, actor-network theory (ANT) revitalises the Tardean outlook by similarly criticising the notion of the “social” and “society” as distinct, sui-generis entities. Instead, ANT advocates tracing “flat” networks of agency made up of both human and non-human actors (165-72). By tracing actors and describing the emerging network of heterogeneous mediators and intermediaries (105), one can slowly but surely get a sense of collective life. ANT thus takes a page from ethnomethodology, which advocates a similar mapping of how participants of a group produce themselves as such (Garfinkel).For multiple reasons, anti-structuralist approaches like ANT can be useful in tracing elusive anonymous online groups and their changing compositions. First, instead of grasping collectives on imageboards from the outset through structuralist notions, as networked individuals, or as “amorphous and formless entities” (see e.g. Coleman 113-5), it only derives its composition after following where its actors lead. This can result in an empirical and literally objective mapping of their collectivity while refraining from mystifications and non-existent connections–so often present in popular narratives about “trolls” and the “alt-right”. At the same time, it allows prominent self-imaginations and mythologizations – or, in ANT-parlance, “localisations of the global” (Latour 173-190) – rise to the surface whenever they form important actors, which, as we will see, tends to happen on 4chan.Second, ANT offers a useful lens with which to consider how non-human actors can uphold a sense of collectivity within anonymous imageboards. This can include digital objects as part of the infrastructure–e.g. the automatically assigned post numbers having mythical value on 4chan (Beran, It Came From 69)–but also cultural objects like words or memes. Considering 4chan’s anonymity, this focus on objects instead of individuals is partly a necessity: one cannot know the exact amount and flow of users. Still, as this text seeks to show, non-human actors like words or memes can form suitable actors to map the changing collectivity of anonymous imageboard users in the absence of demographic insights.There are a few pitfalls worth noting when conducting ANT-informed research into extremist spaces like 4chan/pol/. The aforementioned ironic and dissimulative rhetoric of anonymous forum culture (de Zeeuw and Tuters) means tracing is complicated by implicit (yet omnipresent) intertextual references undecipherable to the untrained eye. Even worse, when misread or exaggerated, such tracing efforts can play into trolling tactics. This can in turn risk what Phillips calls “giving oxygen” to bigoted narratives by amplifying their presence (“Oxygen”). Since ANT does not prescribe what sort of description is needed (Latour 149), this exposure can be limited and/or critically engaged with by the researcher. Still, it is inevitable that research on extremist collectives adds at least some garbage to already polluted information ecologies (Phillips and Milner 2020), even when “just” letting the actors speak (Venturini). Indeed, this text will unfortunately also show hate speech terms below.These complications of irony and amplification can be somewhat mitigated by mixing ethnographic involvement with computational methods. Together, they can render implicit references explicit while also mapping broad patterns in imitation and preventing singular (misleading) actors from over-dominating the description. When done well, such descriptions do not only have to amplify but can also marginalise and trivialise. An accurate mapping can thereby counter sensationalist media narratives, as long as that is where the actors lead. It because of this potentiality that anti-structuralist tracing of extremist, dissimulative online groups should not be discarded outright.Stopping Momentarily to Test the WatersTo put the above into practice, what follows is a brief case study on the term trump on 4chan/pol/. Instead of following users, here the actor trump is taken an entry point for tracing various assemblages: not only referring to Donald J. Trump as an individual and his actions, but also to how /pol/-anons imagine themselves in relation to Trump. In this way, the actor trump is a fluid one: each of its iterations contains different boundaries and variants of its environment (de Laet and Mol 252). By following these environments, can we make sense of how the delirious 2016 U.S. election cycle played out on /pol/, a space described as the “skeleton key to the rise of Trump” (Beran, 4chan)?To trace trump, I use the 4plebs.com archive, containing almost all posts made on /pol/ between late-2013 and early 2018 (the time of research). I subsequently use two text mining methods to trace various connections between trump and other actors and use this to highlight specific posts. As Latour et al. note, computational methods allow “navigations” (593) of different data points to ensure diverse empirical perspectives, preventing both structuralist “zoomed-out” views and local contexts from over-dominating. Instead of moving between micro and macro views, such a navigation should therefore be understood as a “circulation” around the data, deploying various perspectives that each assemble the actors in a different way. In following this, the case study aims to demonstrate how, instead of a lengthy ethnographic account, a brief navigation using both quali- and quantitative perspectives can quickly demystify some aspects of seemingly nebulous online groups.Tracing trump: From Meme-Wizard to Anti-Semitic TargetTo get a sense of the centrality of Trump on /pol/, I start with post frequencies of trump assembled in two ways. The first (Figure 1) shows how, soon after the announcement of Trump’s presidential bid on 16 June 2015, around 100,000 comments mention the word (2% of the total amount of posts). The frequencies spike to a staggering 8% of all comments during the build-up to Trump’s win of the Republican nomination in early 2016 and presidential election in November 2016. Figure 1: The absolute and relative amount of posts on 4chan/pol/ containing the word trump (prefixes and suffixes allowed).To follow the traces between trump and the more general discourse surrounding it, I compiled a more general “trump-dense threads” dataset. These are threads containing thirty or more posts, with at least 15% of posts mentioning trump. As Figure 2 shows, at the two peaks, 8% of any thread on /pol/ was trump-dense, accounting for approximately 15,000 monthly threads. While Trump’s presence is unsurprising, these two views show just how incredibly central the former businessman was to /pol/ at the time of the 2016 U.S. election. Figure 2: The absolute and relative amount of threads on 4chan/pol/ that are “trump-dense”, meaning they have thirty comments or more, out of which at least 15% contain the word trump (prefixes and suffixes allowed).Instead of picking a certain moment from these aggregate overviews and moving to the “micro” (Latour et al.), I “circulate” further with Figure 3, showing another perspective on the trump­-dense thread dataset. It shows a scatter plot of trump-dense threads grouped per week and plotted according to how similar their vocabulary is. First, all the words per week are weighted with tf-idf, a common information retrieval algorithm that scores units on the basis if they appear a lot in one of the datasets but not in others (Spärck-Jones). The document sets are then plotted according to the similarity of their weighted vocabulary (cosine similarity). The five highest-scoring terms for the five clusters (identified with K-means) are listed in the bottom-right corner. For legibility, the scatterplot is compressed by the MDS algorithm. To get a better sense of specific vocabulary per week, terms that appeared in all weeks are filtered out (like trump or hillary). Read counterclockwise, the nodes roughly increase in time, thus showing a clear temporal change of discourse, with the first clusters being more similar in vocabulary than the last, and the weeks before and after the primary election (orange cluster) showing a clear gap. Figure 3: A scatterplot showing cosine distances between tf-idf weighted vocabularies of trump-dense threads per week. Compressed with MDS and coloured by five K-means clusters on the underlying tf-idf matrix (excluding terms that appeared in all weeks). Legend shows the top five tf-idf terms within these clusters. ★ denotes the median week in the cluster.With this map, we can trace other words appearing around trump as significant actors in the weekly documents. For instance, Trump-supportive words like stump (referring to “Can’t Stump the Trump”) and maga (“Make America Great Again”) are highly ranked in the first two clusters. In later weeks, less clearly pro-Trump terms appear: drumpf reminds of the unattractive root of the Trump family name, while impeached and mueller show the Russia probe in 2017 and 2018 were significant in the trump-dense threads of that time. This change might thus hint at growing scepticism towards Trump after his win, but it is not shown how these terms are used. Fortunately, the scatterplot offers a rudder with which to navigate to further perspectives.In keeping with Latour’s advice to keep “aggregate structures” and “local contexts” flat (165-72), I contrast the above scatterplot with a perspective on the data that keeps sentence structures intact instead of showing abstracted keyword sets. Figure 4 uses all posts mentioning trump in the median weeks of the first and last clusters in the scatterplot (indicated with ★) and visualises word trees (Wattenberg and Viégas) of most frequent words following “trump is a”. As such, they render explicit ontological associations about Trump; what is Trump, according to /pol/-anons? The first word tree shows posts from 2-8 November 2015, when fifteen Republican competitors were still in the race. As we have seen in Figure 1, Trump was in this month still “only” mentioned in around 50,000 posts (2% of the total). This word tree suggests his eventual nomination was at this point seen as an unlikely and even undesirable scenario, showing derogatory associations like retard and failure, as well as more conspiratorial words like shill, fraud, hillary plant, and hillary clinton puppet. Notably, the most prominent association, meme, and others like joke and fucking comic relief, imply Trump was not taken too seriously (see also Figure 5). Figure 4: Word trees of words following “trump is a” in the median weeks of the first and last clusters of the scatterplot. Made with Jason Davies’s Word Tree application. Figure 5: Anons who did not take Trump seriously. Screencapture taken from archive.4plebs.org (see post 1 and post 2 in context).The first word tree contrast dramatically with the one from the last median week from 18 to 24 December 2017. Here, most associations are anti-Semitic or otherwise related to Judaism, with trump most prominently related to the hate speech term kike. This prompts several questions: did /pol/ become increasingly anti-Semitic? Did already active users radicalise, or were more anti-Semites drawn to /pol/? Or was this nefarious current always there, with Trump merely drawing anti-Semitic attention after he won the election? Although the navigation did not depart from a particular critical framework, by “just following the actors” (Venturini), it already stumbled upon important questions related to popular narratives on 4chan and the alt-right. While it is tempting to stop here and explain the change as “radicalisation”, the navigation should continue to add more empirical perspectives. When doing so, the more plausible explanation is that the unlikely success of Trump briefly attracted (relatively) more diverse and playful visitors to /pol/, obscuring the presence and steady growth of overt extremists in the process.To unpack this, I first focus on the claim that a (relatively) diverse set of users flocked to /pol/ because of the Trump campaign. /pol/’s overall posting activity rose sharply during the 2016 election, which can point to already active users becoming more active, but is likely mostly caused by new users flocking to /pol/. Indeed, this can be traced in actor language. For instance, many anons professed to be “reporting in” from other 4chan boards during crucial moments in the campaing. One of the longest threads in the trump-dense threads dataset (4,504 posts) simply announces “Cruz drops out”. In the comments below, multiple anons state they arrived from other boards to join the Trump-infused activity. For instance, Figure 6 shows an anon replying “/v/ REPORTING IN”, to which sixty other users reacted by similarly affirming themselves as representatives from other boards (e.g. “/mu/ here. Ready to MAGA”). While but another particular view, this implies Trump’s surprising nomination stimulated a crowd-like gathering of different anons jumping into the vortex of trump-related activity on /pol/. Figure 6: Replies by outside-anons “reporting in” the sticky thread announcing Ted Cruz's drop out, 4 May 2016. Screenshots taken from 4plebs.org (see post 1 and post 2 in context).Other actor-language further expresses Trump’s campaign “drew in” new and unadjusted (or: less extreme) users. Notably, many anons claimed the 2016 election led to an “invasion of Reddit users”. Figure 7 shows one such expression: an annotated timeline of /pol/’s posting activity graph (made by 4plebs), posted to /pol/ on 26 February 2016 and subsequently reposted 34 times. It interprets 2016 as a period where “Trump shit goes into overdrive, meme shit floods /pol/, /pol/ is now reddit”. Whether these claims hold any truth is difficult to establish, but the image forms an interesting case of how the entirety “/pol/” is imagined and locally articulated. Such simplistic narratives relate to what Latour calls “panoramas”: totalising notions of some imagined “whole” (188-90) that, while not to be “confused with the collective”, form crucial data since they express how actors understand their own composition (190). Especially in the volatile conditions of anonymous and ephemeral imageboards, repeated panoramic narratives can help in constructing a sense of cohesion–and thereby also form interesting actors to trace. Indeed, following the panoramic statement “/pol/ is now reddit”, other gatekeeping-efforts are not hard to find. For instance, phrases urging other anons to go “back to reddit” (occurring in 19,069 posts in the total dataset) or “back to The_Donald” (a popular pro-Trump subreddit, 1,940 posts) are also particularly popular in the dataset. Figure 7: An image circulated on /pol/ lamenting that "/pol/ is now reddit" by annotating 4plebs’s posting metrics. Screenshot taken from archive.4plebs.org (see posts).Did trump-related activity on /pol/ indeed become more “meme-y” or “Reddit-like” during the election cycle, as the above panorama articulates? The activity in the trump-dense threads seems to suggest so. Figure 8 again uses the tf-idf terms from these threads, but here with the columns denoting the weeks and the rows the top scoring tf-idf terms of their respective week. To highlight relevant actors, all terms are greyed out (see the unedited sheet here), except for several keywords that indicate particularly playful or memetic vernacular: the aforementioned stump, emperor, referring to Trump’s nickname as “God Emperor”; energy, referring to “high energy”, a common catchphrase amongst Trump supporters; magic, referring to “meme magic”, the faux-ironic belief that posting memes affects real-life events; and pepe, the infamous cartoon frog. In both the tf-idf ranking and the absolute frequencies, these keywords flourish in 2016, but disappear soon after the presidential election passes. The later weeks in 2017 and 2018 rarely contain similarly playful and memetic terms, and if they do, suggest mocking discourse regarding Trump (e.g. drumpf). This perspective thus pictures the environment around trump in the run-up to the election as a particularly memetic yet short-lived carnival. At least from this perspective, “meme shit” thus indeed seemed to have “flooded /pol/”, but only for a short while. Figure 8: tf-idf matrix of trump-dense threads, columns denoting weeks and rows denoting the top hundred most relevant terms per week. Download the full tf-idf matrix with all terms here.Despite this carnivalesque activity, further perspectives suggest it did not go at the expense of extremist activity on /pol/. Figure 9 shows the absolute and relative counts of the word "jew" and its derogatory synonym "kike". Each of these increases from 2015 onwards. As such, it seems to align with claims that Trump’s success and /pol/ becoming increasingly extremist were causally related (Thompson). However, apart from possibly confusing correlation with causation, the relative presence remains fairly stable, even slightly decreasing during the frenzy of the Trump campaign. Since we also saw Trump himself become a target for anti-Semitic activity, these trendlines rather imply /pol/’s extremist current grew proportionally to the overall increase in activity, and increased alongside but not but necessarily as a partisan contingent as a result of Trump’s campaign. Figure 9: The absolute and relative frequency of the terms "jew" and "kike" on 4chan/pol/.ConclusionCombined, the above navigation implies two main changes in 4chan/pol/’s trump-related current. First, the climaxes of the 2016 Republican primaries and presidential elections seem to have invoked crowd-like influxes of (relatively) heterogeneous users joining the Trump-delirium, marked by particularly memetic activity. Second, /pol/ additionally seemed to have formed a welcoming hotbed for anti-Semites and other extremists, as the absolute amount of (anti-Semitic) hate speech increased. However, while already-present and new users might have been energised by Trump, they were not necessarily loyal to him, as professed by the fact that Trump himself eventually became a target. Together with the fact that anti-Semitic hate speech stayed relatively consistent, instead of being “countercultural” (Nagle) or exclusively pro-Trump, /pol/ thus seems to have been composed of quite a stable anti-Semitic and Trump-critical contingent, increasing proportionally to /pol/’s general growth.Methodologically, this text sought to demonstrate how a brief navigation of trump on 4chan/pol/ can provide provisional yet valuable insights regarding continuously changing current of online anonymous collectives. As the cliché goes, however, this brief exploration has left more many questions, or rather, it did not “deploy the content with all its connections” (Latour 147). For instance, I have not touched on how many of the trump-dense threads are distinctly separated and pro-Trump “general threads” (Jokubauskaitė and Peeters). 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