Affording Emotional Regulation of Distant Collaborative Argumentation-Based Learning at University

POLO Claire,SIMONIAN Stephane,CHAKER Rawad 한국교육공학회 2022 Educational Technology International Vol.23 No.1

We study emotion regulation in a distant CABLe (Collaborative Argumentation Based- Learning) setting at university. We analyze how students achieve the group task of synthesizing the literature on a topic through scientific argumentation on the institutional Moodle’s forum. Distinguishing anticipatory from reactive emotional regulation shows how essential it is to establish and maintain a constructive working climate in order to make the best out of disagreement both on social and cognitive planes. We operationalize the analysis of anticipatory emotional regulation through an analytical grid applied to the data of two groups of students facing similar disagreement. Thanks to sharp anticipatory regulation, group 1 solved the conflict both on the social and the cognitive plane, while group 2 had to call out for external regulation by the teacher, stuck in a cyclically resurfacing dispute. While the institutional digital environment did afford anticipatory emotional regulation, reactive emotional regulation rather occurred through complementary informal and synchronous communication tools. Based on these qualitative case studies, we draw recommendations for fostering distant CABLe at university.

ON THE SETS OF LENGTHS OF PUISEUX MONOIDS GENERATED BY MULTIPLE GEOMETRIC SEQUENCES

Polo, Harold Korean Mathematical Society 2020 대한수학회논문집 Vol.35 No.4

In this paper, we study some of the factorization aspects of rational multicyclic monoids, that is, additive submonoids of the nonnegative rational numbers generated by multiple geometric sequences. In particular, we provide a complete description of the rational multicyclic monoids M that are hereditarily atomic (i.e., every submonoid of M is atomic). Additionally, we show that the sets of lengths of certain rational multicyclic monoids are finite unions of multidimensional arithmetic progressions, while their unions satisfy the Structure Theorem for Unions of Sets of Lengths. Finally, we realize arithmetic progressions as the sets of distances of some additive submonoids of the nonnegative rational numbers.

스페인 협동조합의 재무구조와 회계처리 분석

( Polo-garrido ),( Fernando ),( Sanchez-campos ),( Maria Del Mar ) 한국협동조합학회 2018 韓國協同組合硏究 Vol.36 No.3

본 논문은 스페인 협동조합의 재무구조와 회계처리를 분석한다. 먼저, 다원적 구조가 특징인 스페인 협동조합의 법적 구조를 기술한다. 스페인에는 16개의 자치州 협동조합법과 1개의 연방협동조합법이 있다. 이외에도 금융(신용ㆍ공제)협동조합을 위한 특별법이 있다. 본 논문은 국제적 회계기준의 통일이 스페인의 GAAP와 협동조합회계기준에 미친 변화를 분석하고, 아울러 조합원출자금이 계속 자본으로 분류될 수 있도록 하는 새로운 출자금 제도의 도입을 위해 변경된 협동조합법 조항들을 살펴본다. 또한, 조합원 출자금을 자본 또는 부채로 분류하기 위한 IAS 32와 IFRIC 2 기준을 비판적으로 고찰한다. 본 논문은 조합원 출자에 의해 자체적으로 조달되는 재원에 초점을 두고, 새로운 자금조달원(공동명의와 특별 참가), 새로운 하이브리드 협동조합형태, 복합협동조합, 협동조합에 의해 상환청구가 거부될 수 있는 새로운 임의의 조합원출자금 형태의 도입 등을 집중분석한다. 재무구조와 회계기준에 대한 결론에서, 본 논문은 협동조합원칙과 자금조달니즈 간 균형을 맞추기가 어려우며, 새로운 형태의 자금조달 방식과 하이브리드 협동조합은 협동조합의 독특한 특성을 잃을 위험이 있다는 점을 지적한다. 협동조합에 대한 회계기준의 영향에 대해서는, 국제회계기준이 조합원출자금 형태의 변화를 가져 왔음을 강조하고, 마지막으로, 현재 IASB 토론서 “자본의 금융상품 특성”에 대해 간단히 언급한다. This paper deals with the financial structure of cooperative societies in Spain and their accountancy. Bearing this objective in mind, first we describe the legal framework of cooperatives in Spain which is characterized by a pluralist framework. Cooperatives are a regional government legal competence (Autonomous Communities) resulting in 16 Autonomic (Regional) Cooperatives’ Laws plus a State Cooperatives’ Law. In addition, Credit (Bank) Cooperatives have a sectoral Law. We study the changes motivated by the international accounting harmonization in the Spanish GAAP and the Spanish Accounting Standards for Cooperatives, also the subsequent changes in the Cooperatives’ Laws in order to introduce a new and optional regimen of members’ shares that can retain the accounting classification of members’ shares as equity. We critically review the criteria of IAS 32 and IFRIC 2 to classify members’ shares as equity or liability. Financial resources are described comprehensively; we focus in financial resources obtained from members and self-financing, we highlight the new sources of finances (shared titles and special participations), a new hybrid cooperative form, mixed cooperatives and the commented introduction of a new and optional regimen of members’ shares whose redemption can be refused by the cooperative. Conclusions are set out on financial structure and accounting standards. We point out the difficult balance between Cooperative Principles and financing needs. New forms of financing and hybrid cooperatives have the risk of denaturalization of the cooperative. From accounting standards is highlighted their impact in cooperatives (Polo, 2014), they have motivated changes in the regimen of members’ shares, changes that otherwise ha not been introduced. Finally, a very short reference is made about the current IASB’s Discussion Paper “Financial Instruments of characteristic of equity”.

Analysis of the Financial Structure of theCo-operative Societies and Their Accounting Treatment in Spain

Polo-Garrido, Fernando,Sánchez-Campos, María del Mar 한국협동조합학회 2018 韓國協同組合硏究 Vol.36 No.3

This paper deals with the financial structure of cooperative societies in Spain and their accountancy. Bearing this objective in mind, first we describe the legal framework of cooperatives in Spain which is characterized by a pluralist framework. Cooperatives are a regional government legal competence (Autonomous Communities) resulting in 16 Autonomic (Regional) Cooperatives’ Laws plus a State Cooperatives’ Law. In addition, Credit (Bank) Cooperatives have a sectoral Law. We study the changes motivated by the international accounting harmonization in the Spanish GAAP and the Spanish Accounting Standards for Cooperatives, also the subsequent changes in the Cooperatives’ Laws in order to introduce a new and optional regimen of members’ shares that can retain the accounting classification of members’ shares as equity. We critically review the criteria of IAS 32 and IFRIC 2 to classify members’ shares as equity or liability. Financial resources are described comprehensively; we focus in financial resources obtained from members and self-financing, we highlight the new sources of finances (shared titles and special participations), a new hybrid cooperative form, mixed cooperatives and the commented introduction of a new and optional regimen of members’ shares whose redemption can be refused by the cooperative. Conclusions are set out on financial structure and accounting standards. We point out the difficult balance between Cooperative Principles and financing needs. New forms of financing and hybrid cooperatives have the risk of denaturalization of the cooperative. From accounting standards is highlighted their impact in cooperatives (Polo, 2014), they have motivated changes in the regimen of members’ shares, changes that otherwise ha not been introduced. Finally, a very short reference is made about the current IASB’s Discussion Paper “Financial Instruments of characteristic of equity”.

From nano to the macro: tuning hierarchical aggregation of thermoresponsive PEG/PCL-based polyurethanes via molar mass/composition control

Lucas Polo Fonseca 한국고분자학회 2023 Macromolecular Research Vol.31 No.3

Amphiphilic hyperbranched polyurethanes (HPUs) based on PEG and PCL are promising for several biomedical applications. However, the lack of control over the molar mass and composition hinders a deep understanding of the aqueous self-assembly of HPUs. In this paper, the control over the HPU molar mass and composition was provided by dynamic urea bond-mediated polymerization (DUBMP), enabling a careful evaluation of their aqueous self-assembly by 1H NMR, DLS, and Cryo-TEM. HPUs containing a single PCL block per chain self-assemble into nanoaggregates (Rh ≈ 10 nm) in water up to its cloud-point temperature (Tcp) of 34 °C. On the other hand, HPUs with more than one PCL block per chain self-assemble into nanoaggregates and their clusters below Tcp. In this case, the solution behavior can be tuned by the HPU molar mass. Increasing Mw from 4 to 19 kDa, HPUs of similar composition can form colloidally stable cluster suspensions (Mw = 4 kDa) and phase separate into a denser liquid aggregate–cluster phase (Mw = 7 kDa) or into a highly viscous aggregate-network phase (Mw = 19 kDa). This type of control over the hierarchical aggregation of HPUs was reported for the first time and is interesting for biomedical applications.

A characterization of finite factorization positive monoids

Harold Polo 대한수학회 2022 대한수학회논문집 Vol.37 No.3

We provide a characterization of the \emph{positive monoids} (i.e., additive submonoids of the nonnegative real numbers) that satisfy the finite factorization property. As a result, we establish that positive monoids with well-ordered generating sets satisfy the finite factorization property, while positive monoids with co-well-ordered generating sets satisfy this property if and only if they satisfy the bounded factorization property.

On the sets of lengths of Puiseux monoids generated by multiple geometric sequences

Harold Polo 대한수학회 2020 대한수학회논문집 Vol.35 No.4

In this paper, we study some of the factorization aspects of rational multicyclic monoids, that is, additive submonoids of the nonnegative rational numbers generated by multiple geometric sequences. In particular, we provide a complete description of the rational multicyclic monoids $M$ that are hereditarily atomic (i.e., every submonoid of $M$ is atomic). Additionally, we show that the sets of lengths of certain rational multicyclic monoids are finite unions of multidimensional arithmetic progressions, while their unions satisfy the Structure Theorem for Unions of Sets of Lengths. Finally, we realize arithmetic progressions as the sets of distances of some additive submonoids of the nonnegative rational numbers.

Study of the most frequent natural tooth colors in the Spanish population using spectrophotometry

Gomez-Polo, Cristina,Gomez-Polo, Miguel,Martinez Vazquez de Parga, Juan Antonio,Celemin Vinuela, Alicia The Korean Academy of Prosthodonitics 2015 The Journal of Advanced Prosthodontics Vol.7 No.6

PURPOSE. To identify the most frequent natural tooth colors using the Easyshade Compact (Vita -Zahnfabrik) spectrophotometer on a sample of the Spanish population according to the 3D Master System. MATERIALS AND METHODS. The middle third of the facial surface of natural maxillary central incisors was measured with an Easyshade Compact spectrophotometer (Vita Zahnfabrik) in 1361 Caucasian Spanish participants aged between 16 and 89 years. Natural tooth color was recorded using the 3D Master System nomenclature. The program used for the present descriptive statistical analysis of the results was SAS 9.1.3. RESULTS. The results show that the most frequent dental color in the total sample studied is 3M1 (7.05%), followed by the intermediate shade 1M1.5 (6.91%) and 2L1.5 (6.02%). CONCLUSION. According to the research methodology used, and taking into account the limitations of this study, it can be proposed that the most frequent color among the Spanish population is 3M1; the most common lightness group is 2; the most frequent hue group according to the 3D Master System is M and the most frequent chroma group is 1.5.

APPLICATION OF A DYNAMIC OVERSET GRID METHOD FOR A SELF-PROPELLING CRUISE SHIP IN HEAD SEAS

Marco Polo Espinoza Haro,S.H. Rhee(이신형) 한국전산유체공학회 2015 한국전산유체공학회 학술대회논문집 Vol.2015 No.10

Proposal for a gingival shade guide based on in vivo spectrophotometric measurements

Cristina Gomez Polo,Javier Montero,Ana Maria Martin Casado 대한치과보철학회 2019 The Journal of Advanced Prosthodontics Vol.11 No.5

PURPOSE. The purpose of this study was to propose and assess a shade guide for pink gingival aesthetics using a Spanish population sample. MATERIALS AND METHODS. The L*, C*, h, a* and b* coordinates of 259 participants were measured using a spectrophotometer in 3 standardized points along the attached gingiva of the maxillary central incisors. A hierarchical clustering analysis was applied to obtain separate solutions regarding the number of shade tabs. For each of the solutions obtained, color differences (ΔE*) were calculated using the CIELab and CIEDE2000 formulas, and the proposed shade guide was selected considering (1) the color differences between tabs and (2) the coverage error of each of the solutions. RESULTS. The proposed shade guide consisted of 8 gingival shade tabs and achieved CIELab and CIEDE2000 coverage errors of less than the respective 50:50% acceptability thresholds (ΔE*=4.6 units and ΔE00=4.1). The coordinates for the various gingival shade tabs were as follows: Tab 1: L*43.3, a*21.9, b*12.3 (1.6); Tab 2: L*42.9, a*34.1, b*19.1; Tab 3: L*46.5, a*25.8, b*10.9; Tab 4: L*46.5, a*27.3, b*15.1; Tab 5: L*49.6, a*23.5, b*16.8; Tab 6: L*51.5, a*19.7, b*13.6; Tab 7: L*55.9, a*22.0, b* 15.0; and Tab 8: L*56.0, a*19.9, b*18.8. CONCLUSION. The CIELab and CIEDE2000 coverage errors for the 8 shade tabs of the proposed gingival shade guide were significantly lower than those of other guides. Therefore, despite the limitations of this study, the proposed guide is more appropriate for matching gingival shade in the Spanish general population.