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الملخص: أهداف البحث: أجريت هذه المراجعة المنهجية لتقييم التحسن في جودة كتابة تقارير الأبحاث السريرية العشوائية ذات الشواهد في طب أسنان الأطفال خلال السنوات العشر الأخيرة بعد نشر المراجعة الأولى. طرق البحث: حللت هذه المراجعة المنهجية الجودة العلمية للتقارير عن التجارب السريرية العشوائية ذات الشواهد المنشورة في خمس مجلات لطب الأسنان للأطفال خلال الفترة من يناير ٢٠١٤ إلى ديسمبر ٢٠١٥. ومقارنة النتائج مع نتائج المراجعة الأولى للمقالات التي نشرت في مجلات طب الأسنان للأطفال من عام ١٩٨٥ إلى ٢٠٠٦. تم استخدام قائمة مراجعة المعايير الموحدة لتجارب إعداد التقارير ''كونسورت'' لعام ٢٠١٠. كما تم تقييم اتفاق المراجعين، في حين تم حل الخلافات بين المراجعين من خلال المناقشة التي تلت ذلك. النتائج: تم تضمين ما مجموعه ٤٠ مقالة. على الرغم من أن جودة التقارير أظهرت عدم تجانس كبير، إلا أن الجودة الكلية للتقارير المنشورة كانت مرضية وتحسنت على مر السنين. الاستنتاجات: باستخدام قائمة المراجعة ''كونسورت''، أظهرت هذه الدراسة تحسن نوعية العمل العلمي في دراسات التجارب السريرية العشوائية ذات الشواهد المنشورة في مجلات طب الأسنان للأطفال. كما وُجد هذا التحسن في جودة الإبلاغ عن الدراسات السريرية العشوائية ذات الشواهد في جميع التخصصات الفرعية لطب الأسنان للأطفال. Abstract: Objectives: This systematic review aimed to determine the improvement in quality of the reporting of randomized clinical trials (RCTs) in paediatric dentistry. The quality of reporting during the period 2014–2015 was compared with the quality of reporting during 1985–2006. Methods: This systematic review compared the scientific quality of RCTs in paediatric dentistry published in five paediatric dentistry journals during the defined periods. The Consolidated Standards for Reporting Trials (CONSORT) checklist of 2010 was used to evaluate the quality of reporting. The inter-reviewers’ agreement was assessed by calculating the kappa score, and disagreements between reviewers were resolved by consequent discussion. The p values and percentages were used to test for significant differences between the two reviews (1985–2006 and 2014–2015). Results: A total of 40 articles were included. Although the quality of reporting showed considerable heterogeneity, the overall quality of reporting by RCTs was satisfactory and had improved over the years. Conclusions: Using CONSORT checklist, this study showed general improvement in the quality of reporting of RCTs published in pediatric dentistry journals in all article's sections. الكلمات المفتاحية: طب أسنان الأطفال, الجودة العلمية, المقالات المنشورة, الدراسات السريرية العشوائية ذات الشواهد, التقارير, Keywords: Paediatric dentistry, Published articles, RCTs, Reporting, Scientific quality

Carbohydrate (CHO) supplementation during prolonged exercise postpones fatigue. However, the optimum administration timing, dosage, type of CHO intake, and possible interaction of the ergogenic effect with athletes’ cardiorespiratory fitness (CRF) are not clear. Ninety-six studies (from relevant databases based on predefined eligibility criteria) were selected for meta-analysis to investigate the acute effect of ≤20% CHO solutions on prolonged exercise performance. The between-subject standardized mean difference [SMD = ([mean post-value treatment group–mean post-value control group]/pooled variance)] was assessed. Overall, SMD [95% CI] of 0.43 [0.35, 0.51] was significant (p < 0.001). Subgroup analysis showed that SMD was reduced as the subjects’ CRF level increased, with a 6–8% CHO solution composed of GL:FRU improving performance (exercise: 1–4 h); administration during the event led to a superior performance compared to administration before the exercise, with a 6–8% single-source CHO solution increasing performance in intermittent and ‘stop and start’ sports and an ~6% CHO solution appearing beneficial for 45–60 min exercises, but there were no significant differences between subjects’ gender and age groups, varied CHO concentrations, doses, or types in the effect measurement. The evidence found was sound enough to support the hypothesis that CHO solutions, when ingested during endurance exercise, have ergogenic action and a possible crossover interaction with the subject’s CRF.

Given that mental health issues are acute in Asian countries, particularly Japan and Korea, and university students are more vulnerable to depression than the general population, this study aims to examine the landscapes of scientific research regarding depressive disorders among university students and evaluate the effectiveness of international collaboration and funding provision on the scientific impact in Korea, Japan, and China. Based on articles retrieved from the Web of Science database during the period 1992-2018, we found that the number of scientific publications, international collaborations, and allocated funds regarding depressive disorder among university students in China (97 articles, 43 international collaborations, and 52 funds provided, respectively) overwhelmingly surpassed the case of Korea (37 articles, 12 international collaborations, and 15 funds provided, respectively) and Japan (24 articles, 5 international collaborations, and 6 funds provided, respectively). The differences in collaboration patterns (p-value < 0.05) and the proportion of allocated funds (p-value < 0.05) among Korea, Japan, and China were also noted using Fisher's exact test. Based on the Poisson regression analysis, China's associations of scientific impact with international collaboration (β =-0.322, p-value < 0.01) and funding provision (β =-0.397, p-value < 0.01) are negative, while associations of the scientific impact and scientific quality with funding provision and international collaboration were statistically insignificant. These findings hint that Korea and Japan lacked scientific output, diversity in research targets, international collaboration, and funding provision, compared to China, but the quality of either China's internationally collaborated or funded articles was contentious. As a result, policymakers in Korea and Japan are suggested to raise the importance of mental health problems in their future policy planning and resource distribution. Moreover, it would be advisable to establish a rigorous system of evaluation for the quality of internationally collaborated and funded studies in order to increase scientific impact and maintain public trust, especially in China., SCOPUS: ar.j, info:eu-repo/semantics/published

RESUMEN Introducción: La dehiscencia del canal semicircular es una vestibulopatía periférica rara y poco prevalente, que se caracteriza por una falta de cobertura ósea del canal semicircular superior en la zona más próxima a la duramadre de la fosa cerebral media. Objetivo: Conocer el estado actual y la calidad científica de las publicaciones sobre la dehiscencia del canal semicircular superior (DCSS). Material y método: Se ha realizado una búsqueda bibliométrica con posterior revisión, selección y análisis a partir de ítems relacionados con estudios DCSS en la base de datos Pubmed desde el año 1998 hasta 2017. Resultados: Al estudiar el tipo de publicaciones, el 77% eran artículos originales, 12% revisiones, 9% casos clínicos, 2% cartas al director y respuestas al editor. Los artículos han sido publicados en un total de 108 revistas, siendo Otology and Neurotology la que mayor número de manuscritos presenta con un total de 87, seguida de Head and Neck Surgery con 28 y Laryngoscope con 22. Estados Unidos se posiciona como el principal contribuyente a la literatura mundial sobre este tema (42%), seguido de Europa (33%). El idioma de referencia es el inglés con 91% de publicaciones (382). Según el índice de Lotka, la actividad productiva de los autores es de tipo medio/bajo, ya que de los 217 autores que firman en primer lugar, solo 19 tienen más de 10 artículos. Según el índice de impacto Journal Citation Reports, 60% de las publicaciones se localiza en los cuartiles Q1 (116 publicaciones) y Q2 (141 publicaciones), lo que indica que la calidad de los trabajos es alta. La temática ha ido variando con el paso del tiempo, siendo actualmente el diagnóstico con 34,3%, seguido del tratamiento con 25,7%, los temas que más interesan. Aunque se trata principalmente de un tema del campo de la otorrinolaringología, en los últimos años ha despertado interés en otras áreas como la neurología y la radiología. Conclusión: Este estudio revela como los trabajos sobre DCSS presentan un escaso número de autores, las publicaciones se concentran en pocas revistas, pero de una alta calidad, y el estado actual del tema está en fase de crecimiento exponencial. ABSTRACT Introduction: The dehiscence of the semicircular canal is a rare and not very prevalent peripheral vestibulopathy, characterized by a lack of bony coverage of the superior semicircular canal in the area closest to the dura of the middle cerebral fossa. Aim: To know current status and scientific quality of publications of the superior semicircular canal dehiscence (SSCD). Material and method: Bibliometric research with review, selection and analysis from ítems related with SSCD studies in the Pubmed database from 1998 to 2017. Results: 77% of publications were original articles, 12% reviews, 9% clinical cases, 2% letters and answers to the editor. The articles have been published in 108 journals. The top publishing journal is Otology and Neurotology with 87 publications, followed by Head and Neck Surgery with 28 and Laryngoscope with 22. USA is the main global contributor to the world literature on this subject (42%) followed by Europe (33%). The publication reference language is English, with the 91% of publications (382). According to Lotka's index, the general production activity of the authors is at the middle/low level. According to JCR impact factor, there are 60% of the publications in Q1 (116 articles) and Q2 (141 articles) quartiles, which indicates that the quality is high. The subject of the publications has varied over time, being currently diagnostic with 34.3%, followed by treatment with 25.7%, the subjects that most interest. In recent years it has aroused interest in other areas such as neurology or radiology. Conclusion: The work on DCSS has a small number of authors, the publications are limited to a few journals, but of a high quality, and the current state of the subject is in phase of exponential growth.

In an ideal world, funding agencies could identify the best scientists and projects and provide them with the resources to undertake these projects. Most scientists would agree that in practice, how funding for scientific research is allocated is far from ideal and likely compromises research quality. We, nine evolutionary biologists from different countries and career stages, provide a comparative summary of our impressions on funding strategies for evolutionary biology across eleven different funding agencies. We also assess whether and how funding effectiveness might be improved. We focused this assessment on 14 elements within four broad categories: (a) topical shaping of science, (b) distribution of funds, (c) application and review procedures, and (d) incentives for mobility and diversity. These comparisons revealed striking among‐country variation in those elements, including wide variation in funding rates, the effort and burden required for grant applications, and the extent of emphasis on societal relevance and individual mobility. We use these observations to provide constructive suggestions for the future and urge the need to further gather informed considerations from scientists on the effects of funding policies on science across countries and research fields.

The issue of productivity and the "quality" of scientific research is one of the central issues of the 21st century in the economic and social world. Scientific research, source of innovation in all fields, is considered the key to economic development and competitiveness. Science must also contribute to the societal challenges defined in the Framework Programmes for Research and Technological Development (H2020) for example, such as health, demography and well-being. In order to rationalize public spending on research and innovation or to guide the investment strategies of funders, several indicators are developed to measure the performance of research entities. Now, no one can escape evaluation, starting with research articles, researchers, institutions and countries (Pansu, 2013, Gingras, 2016). For lack of methodological comprehension, quantitative indicators are sometimes misused by neglecting the aspects related to their method of calculation / normalization, what they represent or the inadequacies of the databases from which they are calculated. This situation may have disastrous scientific and social consequences. Our work plans to examine the tools of evaluative bibliometrics (indicators and databases) in order to measure the issues related to the quantitative evaluation of scientific performances. We show through this research that the quantitative indicators, can never be used alone to measure the quality of the research entities given the disparities of the results according to the analysis perimeters, the ex-ante problems related to the individual characteristics of researchers who directly affect the quantitative indicators, or the shortcomings of the databases from which they are calculated. For a responsible evaluation, it is imperative to accompany the quantitative measures by a qualitative assessment of the peers. In addition, we also examined the effectiveness of quantitative measures for the purpose of understanding the evolution of science and the formation of scientific communities. Our analysis, applied to a corpus of publications dealing the economic crisis, allowed us to show the dominant authors and currents of thought, as well as the temporal evolution of the terms used in this thematic.; La question de la productivité et de la « qualité » de la recherche scientifique est l’une des problématiques centrales du monde économique et social du 21e siècle. Car la recherche scientifique, source d’innovations dans tous les domaines, est considérée comme la clé du développement économique et de compétitivité. La science doit également contribuer aux défis sociétaux définis dans les programmes cadre européens (H2020) par exemple, tels que la santé, la démographie et le bien-être. Afin de rationaliser les dépenses publiques de recherche et d’innovation ou encore orienter les stratégies d’investissement des bailleurs de fonds, plusieurs indicateurs ce sont développés pour mesurer les performances des entités de recherche. Désormais, nul ne peut échapper à l’évaluation, à commencer par les articles de recherche, en passant par les chercheurs, jusqu’aux institutions et aux pays (Pansu, 2013, Gingras, 2016). Faute de manque de recul méthodologique, les indicateurs quantitatifs sont parfois mal utilisés en négligeant tous les aspects liés à leur méthode de calcul/normalisation, ce qu’ils représentent ou encore les insuffisances des bases de données à partir desquelles ils sont calculés. Cette situation risque d’avoir des conséquences désastreuses sur le plan scientifique et social. Notre travail envisage d’examiner les outils de la bibliométrie évaluative (indicateurs et bases de données) afin de mesurer les enjeux liés à l’évaluation quantitative des performances scientifiques. Nous montrons au travers de cette recherche que les indicateurs quantitatifs, ne peuvent jamais être utilisés à eux seuls pour mesurer la qualité des entités de recherche étant donnée les disparités des résultats selon les périmètres d’analyse, les problèmes ex-ante liés aux caractéristiques individuelles des chercheurs qui affectent directement les indicateurs quantitatifs, ou encore les insuffisances des bases de données à partir desquelles ils sont calculés. Pour une évaluation responsable, il est impératif d’accompagner les mesures quantitatives par une appréciation qualitative des pairs. Par ailleurs, nous avons également examiné l’efficacité des mesures quantitatives pour des fins de compréhension de l’évolution des sciences et la formation des communautés scientifiques. Notre analyse appliquée sur un corpus de publications traitant la thématique de la crise économique nous a permis de montrer à la fois les auteurs et courants de pensée dominants, ainsi que l’évolution temporelle des termes utilisés dans cette thématique.

Many scientific congresses and conferences are held every year around the world. The aim of the World Society of Emergency Surgeons.it (WSES) and Academy of Emergency Medicine and Care (AcEMC) was to develop a simple mathematical parameter as an indicator of academic quality and scientific validity of a congress. In this opinion article, a new metric, the Congress Impact Factor (IFc), is proposed taking into consideration the widely used Impact Factor as an indicator of journals’ prestige and using H-index analysis. The IFc is derived from the mathematical ratio between the mean H-index of invited lecturers normalized for lecture topic and number of lectures in the conference. In case of multiple sessions, the mean of all IFc is calculated along with its standard deviation. We conclude that the IFc can be a useful measure for evaluating and comparing congress prestige, and may also represent a potentially useful parameter for improving academic curriculum and helping participants to choose the more prestigious meetings for their education.

Esta tesis estudia la calidad de la información sobre actividad física saludable (AFS) en la prensa española. Se ha analizado el contenido de las piezas periodísticas (n=100) sobre AFS durante los años 2013 y 2014. Resultados: la calidad obtiene una nota media de 6.3 (s=1.9) en una escala 0-10. Las variables satisfacen heterogéneamente la calidad: medicalización (96%); objetividad (94%); fuentes (80%); contexto (62%); credibilidad (61%); disponibilidad (54%); novedad (52%); veracidad (43%); alternativas (26%); emoción (20%); lenguaje divulgativo (19%); magnitud (19%). Conclusiones: 1. la evitación de la medicalización, la objetividad, las fuentes, la credibilidad, la veracidad presentan calidad alta o muy alta; 2. las historias fallan en las alternativas ofrecidas, la utilización de lenguaje divulgativo, la existencia de recursos narrativos y la cuantificación del beneficio o posibles riesgos. Se trata escasamente: la diversidad de problemas de salud, los grupos de edad diana y el ámbito de práctica de actividad física., This thesis studies the quality of information on health-enhancing physical activity (HEPA) in the Spanish press. Content analysis was used to analyze entries on HEPA published in 2013 and 2014. Overall mean quality of the sample entries was 6.2 points (=1.9) out of 10. The percentages of satisfactory quality were: avoidance of medicalization (96%); objectivity (94%); sources (80%); context (62%); credibility (61%); availability (54%); novelty (52%); truthfulness (43%); alternatives (26%); emotion (20%); accessible language (19%); and magnitude (19%). Conclusions: 1. Avoidance of the medicalization, objectivity, sources, credibility, and truthfulness obtained high or very high satisfaction degree; 2. However, stories fail in giving alternatives, did not use an accessible language, the narrative resources were not emotional and did not succeed in communicating the benefits or possible risks. Little focus was given on the diversity of the health disorders, the target age groups, and the daily life setting for physical activity practice.

The field of gender studies has faced criticism for poor scholarship and methodology, both from within and outside academia. Here, we compare indicators of scientific quality across three samples of peer-reviewed journal articles with more, less and no gender perspective, on the assumption that gender studies tend to apply a gender perspective. The statements in the articles were content-analysed with respect to subject matter, their level of support in surrounding text, and other indicators of scientific quality. The higher the level of gender perspective, the lower was the scientific quality for seven out of nine indicators. Support was higher for the no gender perspective group, but did not differ across the two higher levels. We suggest that the impact of the field can be increased by implementing established research methods employed in other disciplines, especially in terms of bringing about desired social and societal change.

Peer review has been the main form of appraisal of scientific knowledge for over a century. In essence, this process involves the evaluation of a scientific finding by independent experts prior to its dissemination to the scientific community, in an attempt to ensure that both the research and conclusions meet the necessary standards regarding quality, accuracy, relevance and novelty. However, although 'peer review' is considered the current gold standard, it is far from perfect. A focus on the methodology of an article and reviewers' training are key messages for the scientific community. Guidelines on how to review an article are needed and may help reviewers deal with this difficult process.

Gender studies (GS) has been challenged on epistemological grounds. Here, we compare samples of peer-reviewed academic journal publications written by GS authors and authors from closely related disciplines in the social sciences. The material consisted of 2805 statements from 36 peer-reviewed journal articles, sampled from the Swedish Gender Studies List, which covers > 12,000 publications. Each statement was coded as expressing a lack of any of three aspects of objectivity: Bias, Normativity, or Political activism, or as considering any of four realms of explanation for the behaviours or phenomena under study: Biology/genetics, Individual/group differences, Environment/culture, or Societal institutions. Statements in GS publications did to a greater extent express bias and normativity, but not political activism. They did also to a greater extent consider cultural, environmental, social, and societal realms of explanation, and to a lesser extent biological and individual differences explanations.

Context: after granted the degree of Physics Therapy, seventh and eighth semester students carry out a research project that is supported in a teacher’s court. Assess, both the quality and scientific validity of these works is a challenge for the faculty. Objective: assess the scientific quality of the degree work carried out by those who graduate from the Physical Therapy carrier of the Faculty of Medical Sciences, Universidad Central del Ecuador. Methods: documentary analysis of the degree work of the Physical Therapy Career, corresponding to the 2010-2014 five-year period. Results: the titling works have an adequate scientific quality, with slight deficiencies in the clarity of the problem formulation and the methodology presented to respond to the research objectives. Conclusions: theses analyzed meet the required methodological requirements for a professional degree work. Contexto: previa obtención del título de Licenciado en Terapia Física, los estudiantes de séptimo y octavo semestres realizan un trabajo de investigación que es sustentado ante un tribunal de docentes. Evaluar, tanto la calidad y validez científica de estos trabajos es un reto para la Carrera. Objetivo: determinar la calidad científica de los trabajos de titulación realizados por quienes egresan de la Carrera de Terapia Física de la Facultad de Ciencias Médicas, Universidad Central del Ecuador. Métodos: análisis documental de los trabajos de grado de la Carrera de Terapia Física, correspondientes al quinquenio 2010-2014. Resultados: en general, los trabajos de titulación poseen una adecuada calidad científica, con ligeras deficiencias en la claridad de la formulación del problema y la metodología presentada para dar respuesta a los objetivos de investigación. Conclusión: las tesis analizadas cumplen con los requisitos metodológicos exigibles para un trabajo de titulación profesional.

El análisis de la producción científica constituye una actividad que permite dar cuenta de los procedimientos para la observación del objeto de estudio de un determinado campo disciplinar, de tal manera que puedan realizarse comparaciones entre los distintos mecanismos de apropiación del dato empírico y su empleo en el contraste de las hipótesis. La presente tesis tuvo como propósito dar cuenta del valor de la aproximación metaanalítica en el campo de las ciencias del comportamiento y en especial de la psicología, a través de la determinación de los rasgos teórico-metodológicos y de calidad de la producción científica en tres universidades del país, dos de ellas ubicadas en la región centro del país, en la Ciudad de México, y la tercera en el sur del estado de Tamaulipas, en el municipio de Tampico. Para ello se realizaron tres estudios empíricos, el primero de ellos consistió en una exploración de corte transversal de las características metodológicas de una muestra aleatoria de 210 artículos publicados entre el 2000 y 2014 en tres revistas científicas mexicanas con factor de impacto, indizadas en el Journal Citation Reports, se encontró que los estudios publicados de revisión y metaanálisis en el contexto mexicano son escasos. Un segundo estudio descriptivo transversal, analizó 657 tesis de licenciatura y postgrado de tres universidades de México, seleccionadas aleatoriamente, en las cuales se evaluaron la calidad metodológica a través de la Escala de Calidad de Estudios Primarios (ECEP), la calidad observada fue de intermedia a baja, encontrando diferencias significativas entre las instituciones educativas y los niveles académicos. El tercer estudio evaluó la ECEP por parte de una muestra no aleatoria de 21 investigadores mexicanos, empleando para ello el Índice de Osterlind, los resultados del estudio sugieren la posibilidad de modificar la ECEP para incluir aspectos relacionados con la estructura y el contenido teórico de los estudios The analysis of scientific production is an activity that allows the procedures to account for the observation of the subject matter of a particular disciplinary field, so that comparisons between different mechanisms of appropriation of empirical data and its use can be made in the the hypotheses. This thesis was aimed to realize the value of the meta-analytic approach in the field of behavioral sciences and especially psychology, through the determination of the theoretical and methodological features and quality of scientific production at three universities the country, two of them located in the central region of the country, in Mexico City, and the third in the southern state of Tamaulipas, in the city of Tampico. For this three empirical studies were conducted, the first of which consisted of an exploration of cross section of the methodological characteristics of a random sample of 210 articles published between 2000 and 2014 in three Mexican journals with impact factor, indexed in the Journal Citation Reports, studies found that review and meta-analysis published in the Mexican context are scarce. A second cross-sectional study analyzed 657 thesis and graduate of three universities in Mexico, randomly selected, in which the methodological quality through the Quality Scale Primary Studies (ECEP) were evaluated, quality observed was intermediate low, finding significant differences between educational institutions and academic levels. The third study assessed the ECEP by a nonrandom sample of 21 Mexican researchers, employing Osterlind Index, the results suggest the possibility of modifying the EPEC to include aspects related to the structure and content of the theoretical studies.

This article originated from a conference that asked “Should scientific work conducted for purposes of advocacy before regulatory agencies or courts be judged by the same standards as science conducted for other purposes?” In the article, which focuses on the regulatory advocacy context, we argue that it can be and should be. First, we describe a set of standards and practices currently being used to judge the quality of scientific research and testing and explain how these standards and practices assist in judging the quality of research and testing regardless of why the work was conducted. These standards and practices include the federal Information Quality Act, federal Good Laboratory Practice standards, peer review, disclosure of funding sources, and transparency in research policies. The more that scientific information meets these standards and practices, the more likely it is to be of high quality, reliable, reproducible, and credible. We then explore legal issues that may be implicated in any effort to create special rules for science conducted specifically for a regulatory proceeding. Federal administrative law does not provide a basis for treating information in a given proceeding differently depending on its source or the reason for which it was generated. To the contrary, this law positively assures that interested persons have the right to offer their technical expertise toward the solution of regulatory problems. Any proposal to subject scientific information generated for the purpose of a regulatory proceeding to more demanding standards than other scientific information considered in that proceeding would clash with this law and would face significant administrative complexities. In a closely related example, the U.S. Environmental Protection Agency considered but abandoned a program to implement standards aimed at “external” information.

Trata o presente ensaio, como objetivo principal, de aspectos relevantes da epopéia da evolução da Contabilidade, através das várias fases históricas de seu desenvolvimento, desde o estado de simples método de escrituração baseado nas partidas dobradas até sua maturação como ciência social aplicada de forte fundo econômico. Ao longo do trabalho são analisados os vários enfoques, abordagens e teorias, bem como circunstâncias históricas e outras que possam explicar a Contabilidade enquanto ciência genuinamente social. Na interpretação mais atualizada dessa disciplina, a cientificidade contábil deve ser procurada, preferencialmente, numa série de características como, por exemplo: no entendimento e mensuração aplicados aos elementos do patrimônio; na preponderância do valor econômico em lugar de simples custos ou preços; no caráter preditivo das demonstrações contábeis; na introdução do fator risco e do conceito do valor do dinheiro no tempo nas avaliações contábeis, bem como na consideração de custos imputados e de oportunidade etc. A Contabilidade pontifica pela observação das características anteriormente vistas e pela incorporação, em seu arcabouço conceitual, da premissa da prevalência da essência sobre a forma, no campo do conhecimento social aplicado, de natureza econômico-financeira, com ramificações nas áreas de produtividade, ambiental e social e com evidentes conotações quantitativas quanto à sua mecânica patrimonial. É claro que, para efeito de pesquisa e para realçar certas dimensões, a Contabilidade pode ser estudada sob as mais variadas ênfases, como a ética, a macroeconômica, a institucional e social, a comportamental, a sistêmica e a histórica, entre outras, só que a Contabilidade é muito mais que qualquer dessas suas abordagens individualmente tomadas. No fundo, um dos objetivos deste trabalho é, também, subsidiariamente, o de ajudar a responder, pelo menos em parte, à pergunta cuja resposta se apresenta quase como um enigma: afinal, o que é a Contabilidade?As a main objective, this paper aims at discussing relevant aspects in the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science. In the more advanced interpretation of our discipline, the scientific quality of accounting should be searched preferentially in a series of characteristics, such as, for example: the understanding and measuring of equity elements; the preponderant application of economic value rather than simple costs or prices; the predictive power of financial statements; the introduction of the risk factor and time value of money in accounting evaluations, as well as the consideration of imputed costs and of opportunity costs. The relevance of accounting stems from the observation of the above-mentioned key issues as well as by the incorporation of the prevalence of essence over form into its conceptual framework, in the field of socially applied knowledge area of an economic-financial nature, with ramifications in the areas of productivity, environment protection and social responsibility, with necessary quantitative features as to its mechanics of functioning. It is evident that, for research purposes and to enhance certain dimensions, accounting may be studied under a variety of approaches, such as the ethical, the macroeconomic, the institutional and social, the behavioral, the systemic and the historical, among others, but accounting is much more than any of its particular approaches. Finally, one subsidiary objective of this paper is to help trying to answer, at least partially, on the question which addresses to almost an enigma: after all, what is accounting?

RESUMO O artigo envolve uma proposta de avaliação para Trabalhos de Pesquisa Científica (TPC) na Graduação, que pode ser estendida para pesquisas feitas pelos Professores, pelas dissertações de Mestrado ou as Teses de Doutorado. Basicamente, se discute a natureza do método científico, mas se incorporam objetivos ético-sociais como inerentes e imprescindíveis à pesquisa. A interação de ambos elementos conduz a um novo conceito: “qualidade científica holística”, no qual se baseia a estrutura dos critérios de avaliação das pesquisas, num total de 24 (11 relativos aspectos científicos ou metodológicos; 08 relativos aos aspectos ético-sociais e 05 complementares). Sugerem-se pesos específicos para cada critério e através de um exemplo se mostra como classificar cada pesquisa num escala composta por seis níveis (excelente, muito bom, bom, suficiente, insuficiente e inaceitável). Palavras chaves : Dimensão ética ; holística ; qualidade científica ABSTRACT The article involves na evaluation proposal for Scientific Research Works (SRW) derived from Undergrad courses, which can be extended to researches executed by Teachers, to Master’s degree dissertations and also to Doctoral Theses. Basically, the nature of the scientific method is discussed. Adittional ethical-social objectives – seen as inherent and indispensable to the research are incorporated. The interaction of both elements leads to a new concept : “holistic scientific quality “, on which the structure of the criteria of evaluation of the researches is based, in a total de 24 ( 11 scientific or methodological aspects ; 08 ethical-social and 05 complementary aspects). Specific weights are suggested for each criterion and through na example it is shown to classify each research in a scale composed by six levels ( excellent, very good, good, enough, insufficient and unacceptable). Keywords : Ethical dimension ; holistic ; scientific quality.

This thesis analyzes the struggle of the last decade to improve the quality of Swedish science and how the methods towards this goal can be understood from different scientific traditions. By studying the latest research proposals by the Swedish government it shows a development towards viewing all the sciences as natural sciences in certain aspects. It argues that the notion of scientific peers being the same for the natural sciences and the human sciences is a problematic assumption, when it comes to evaluating the human sciences through certain quantitative methods. It further argues that whether or not this assumption is true for a certain discipline is essential for the adequacy of these evaluation methods. It also tries to make a first assessment of whether or not the discipline of Swedish economic history is indeed suitable for this kind of evaluation.