bluuebunny/crossref_metadata_2025 huggingface dataset:
Intoxicación con fósforo blanco en el suroccidente colombiano durante los años 2005-2007
Authors: Rojas Martínez M.F. , Porras Moreno B. E. , Corneo Victor O. , Villalobos Becerra M.
Published: February 2025

El fósforo es un elemento altamente tóxico para los organismos vivos: en el nivel celular daña el retículo sarcoplásmico e inhibe la oxidación de ácidos grasos, el órgano que más afecta es el hígado y en menor escala el riñón, corazón y sistema nervioso central. En nuestro país es el insumo principal en la fabricación de pólvora, particularmente los denominados "totes", "diablitos" o "martinicas" usados en la celebración de las festividades tradicionales decembrinas. Esta sustancia o elemento causó intoxicaciones y muertes en nuestro país sobre todo durante los años 60 y 70. La Ley 670 del 30 de julio de 2001 regula la fabricación, distribución, comercialización y venta de juegos pirotécnicos, prohibiendo su venta a menores de edad y adultos en estado de embriaguez, así como la prohibición de su fabricación con fósforo blanco como ingrediente activo.
Sin embargo, a las instituciones de servicio de salud del suroccidente colombiano llegan personas intoxicadas con fósforo blanco, motivo por el cual se realizó un estudio retrospectivo de los casos registrados entre el 1° de enero de 2005 hasta el 30 de julio de 2007 en el Centro de Toxicología del Hospital Universitario del Valle (CIAAT-HUV) e Instituto Nacional de Medicina Legal y Ciencias Forenses (INMLCF) Regional Suroccidente, ambos con sede en la ciudad de Cali.
Se encontró un total de ocho casos, el 100% con exposición a través de vía oral, de ellos seis ingresaron al Hospital Universitario del Valle, cinco de sexo femenino, uno masculino. El 50% eran menores de tres años con ingesta de fósforo de origen accidental; el 50% restante adultos con intención suicida, 33% desarrollaron hepatotoxicidad. La supervivencia fue del 100%; mientras que al INML y CF Regional Sur occidente ingresaron durante el mismo período de tiempo dos cadáveres, un adulto sexo femenino y un menor de edad de sexo masculino, con historias clínicas compatibles con intoxicación por fósforo blanco y hepatitis tóxica secundaria, procedentes de los departamentos de Cauca y Nariño, casos que fueron confirmados a través de los hallazgos anatomohistopatológicos y ensayos de laboratorio toxicológico para fósforo blanco.
El fósforo blanco es un agente altamente tóxico, su mortalidad está relacionada con la intencionalidad, dosis, tiempo y calidad de atención médica, la intoxicación con fósforo blanco todavía es una realidad en el suroccidente colombiano y causa de muerte por ingestión de origen intencional en adultos y accidental en niños. Un diagnóstico temprano y manejo eficaz cambian favorablemente el curso de la enfermedad disminuyendo su morbilidad y mortalidad.
Tax Policy on the Growth and Competitiveness of SMEs in the National Economy Sector
Authors: Anastasia Maria
Published: February 2025

Purpose: This study examines the impact of tax policies on the growth and competitiveness of SMEs within the national economy. It aims to identify how well-structured tax frameworks, including incentives and simplified systems, can support SME performance and adaptation in an increasingly digital and globalized environment.
Research Design and Methodology: Using a qualitative approach, this study employs a Systematic Literature Review (SLR) methodology to synthesize and critically analyze existing research on SME tax policy. Agency theory is the lens through which to explore the alignment between tax policy design and SME compliance and growth dynamics.
Findings and Discussion: The findings reveal that well-designed tax policies significantly contribute to SME growth by fostering investment capacity, promoting innovation, and reducing administrative burdens. Simplified tax systems and digital tax platforms enhance operational efficiency and competitiveness, enabling SMEs to navigate domestic and international markets more effectively. However, challenges such as information asymmetry, limited resource access, and bureaucratic inefficiencies remain significant barriers. The study highlights the need for adaptive and inclusive tax policies that align with SMEs' unique operational realities, emphasizing the dual role of tax systems as enablers of growth and compliance mechanisms.
Implications: This research provides actionable insights for policymakers to design effective tax frameworks that support SME growth while fostering compliance. It offers practitioners managerial guidance on leveraging tax incentives and navigating regulatory systems. By addressing the challenges identified, this study contributes to sustainable economic development by empowering SMEs to thrive in competitive markets.
On rapid generation of \(SL_2(\mathbb{Z}_q)\)
Authors:   DEPARTMENT OF MATHEMATICS, LYON COLLEGE, 2300 HIGHLAND ROAD, BATESVILLE, AR, USA, Chapman Jeremy , Marzullo2 Adriano ,   DEPARTMENT OF MATHEMATICS, BECKER COLLEGE, 61 SEVER STREET, WORCESTER, MA, USA
Published: February 2025

We prove that if \( A \subset \mathbb{Z}_q \setminus \{0\} \), \( A \neq \langle p \rangle \), \( q = p^\ell \), \( \ell \geq 2 \) with \( |A| > C \sqrt[3]{\sqrt{\ell}^2 q^{(1-\frac{1}{4\ell})}} \), then
\[
|P(A) \cdot P(A)| \geq C' q^3
\]
where
\[
P(A) = \left\{ \begin{pmatrix} a_{11} & a_{12} \\ a_{21} & a_{22} \end{pmatrix} \in SL_2(\mathbb{Z}_q) : a_{11} \in A \cap \mathbb{Z}_q^\times, a_{12}, a_{21} \in A \right\}.
\]

The proof relies on a result in \([4]\) previously established by D. Covert, A. Iosevich, and J. Pakianathan, which implies that if \( |A| \) is much larger than \( \sqrt{\ell} q^{(1-\frac{1}{4\ell})} \), then
\[
|\{(a_{11}, a_{12}, a_{21}, a_{22}) \in A \times A \times A \times A : a_{11} a_{22} + a_{12} a_{21} = t\}| = |A|^4 q^{-1} + \mathcal{R}(t)
\]
where \( |\mathcal{R}(t)| \leq \ell |A|^2 q^{(1-\frac{1}{2\ell})} \).
A framework for constructing sets without configurations
Authors:   Maxwell Institute of Mathematical Sciences and the School of Mathematics, University of Edinburgh, JCMB, The King’s Buildings, Peter Guthrie Tait Road, Edinburgh, EH9 3FD, Scotland, Fraser Robert
Published: February 2025

we discuss a framework for constructing large subsets of \(\mathbb{R}^n\) and \(K^n\) for non-archimedean local fields \(K\). This framework is applied to obtain new estimates for the Hausdorff dimension of angle-avoiding sets and to provide a counterexample to a limiting version of the Capset problem.
The polygonal cylinder and its Hosoya polynomial
Authors:   Faculty of Information Technology, University of Central Punjab, Lahore-Pakistan, Nizami Abdul Rauf , Naseem Asim ,   Department of Mathematics, GC University, Lahore-Pakistan, Ahmed Hafiz Muhammad Waqar ,   Department of Mathematics, GC University, Lahore-Pakistan
Published: February 2025

We introduce a polygonal cylinder \( C_{m,n} \), using the Cartesian product of paths \( P_m \) and \( P_n \) and using topological identification of vertices and edges of two opposite sides of \( P_m \times P_n \), and give its Hosoya polynomial, which, depending on odd and even \( m \), is covered in seven separate cases.
Limit shapes of stable and recurrent configurations of a generalized Bulgarian solitaire
Authors:   Mälardalen University, School of Education, Culture and Communication,, Box 883, SE-72123 Västerås, Sweden, Eriksson Kimmo
Published: February 2025

Bulgarian solitaire is played on \( n \) cards divided into several piles; a move consists of picking one card from each pile to form a new pile. This can be seen as a process on the set of integer partitions of \( n \): if sorted configurations are represented by Young diagrams, a move in the solitaire consists of picking all cards in the bottom layer of the diagram and inserting the picked cards as a new column. Here we consider a generalization, \( L \)-solitaire, wherein a fixed set of layers \( L \) (that includes the bottom layer) are picked to form a new column.

\( L \)-solitaire has the property that if a stable configuration of \( n \) cards exists it is unique. Moreover, the Young diagram of a configuration is convex if and only if it is a stable (fixpoint) configuration of some \( L \)-solitaire. If the Young diagrams representing card configurations are scaled down to have unit area, the stable configurations corresponding to an infinite sequence of pick-layer sets \( (L_1, L_2, \ldots) \) may tend to a limit shape \( \phi \). We show that every convex \( \phi \) with certain properties can arise as the limit shape of some sequence of \( L_n \). We conjecture that recurrent configurations have the same limit shapes as stable configurations.

For the special case \( L_n = \{1, 1 + \lfloor 1/q_n \rfloor, 1 + \lfloor 2/q_n \rfloor, \ldots\} \), where the pick layers are approximately equidistant with average distance \( 1/q_n \) for some \( q_n \in (0,1] \), these limit shapes are linear (in case \( nq_n^2 \to 0 \)), exponential (in case \( nq_n^2 \to \infty \)), or interpolating between these shapes (in case \( nq_n^2 \to C > 0 \)).
Vertex-degree based eccentric topological descriptors of zero divisor graphs of finite commutative rings
Authors:   College of Computer Science and Information Technology,, Jazan University, Jazan, Saudi Arabia., Ahmad Ali
Published: February 2025

A graph \( G(R) \) is said to be a zero divisor graph of a commutative ring \( R \) with identity if \( x_1, x_2 \in V(G(R)) \) and \( (x_1, x_2) \in E(G(R)) \) if and only if \( x_1 \cdot x_2 = 0 \). The vertex-degree-based eccentric topological indices of zero divisor graphs of commutative rings \( \mathbb{Z}_{p^2} \times \mathbb{Z}_{q^2} \) are studied in this paper, with \( p \) and \( q \) being primes.
Pembuatan Fruit Leather Kelopak Bunga Rosella (Hibiscus sabdariffa L.) dengan Penggunaan Pemanis Stevia dan Pektin
Authors: Hening Kenya Shafirani  , Lilis Sulandari  , Nugrahani Astuti  , Ita Fatkhur Romadhoni
Published: February 2025

A Research has been conducted on the production of roselle flower fruit leather using stevia as a natural sweetener substitute for sucrose and pectin as a stabilizing agent. This study involved variations in the amount of stevia sweetener (0.2 ml and 0.3 ml) and pectin concentrations (1% and 2% of the ingredient weight). Sensory evaluation of the fruit leather product included parameters such as color, aroma, taste, texture, and overall preference. The sensory test results showed that sample 620 was the best product, with a composition of 0.3 ml stevia sweetener and 2% pectin concentration. This product was characterized by a deep red color, a fresh sour aroma distinctive of roselle, a pliable texture that could be rolled, and a balanced sweet-sour taste that was preferred by the panelists. Nutritional content analysis of the best product, based on laboratory testing, revealed the following per 100g of fruit leather: 105.80 mg of antioxidants, 19.88 mg of vitamin C, 26.55% total sugar, 1.02% ash content, and 21.05% moisture content. Additionally, the selling price of the roselle flower fruit leather product was determined to be IDR 45,000 per 100-gram package.
Systematic Literature Review (SLR): Implementasi Pendidikan Karakter Melalui Kegiatan Ekstrakurikuler Pramuka di Sekolah Dasar
Authors: Dini Mutia , Nabilla Sevi Marsha , Fitriani Karina , Julasari Delia , Fahmiyanti Eka , Az-Zahra Cindy , Dewi Syahfa Annisa , Putri Juniarti , Setiawan Bramianto , Iasha Vina
Published: February 2025

Penelitian ini dilakukan berdasarkan pentingnya untuk meningkatkan pendidikan karakter di tingkat sekolah dasar, yang merupakan salah satu dasar bagi pertumbuhan moral dan sosial peserta didik. Kegiatan kepramukaan menjadi fokus utama karena sejalan dengan kurikulum merdeka yang mengutamakan pengajaran berbasis karakter dan penanaman nilai-nilai Pancasila. Penelitian ini bertujuan untuk mengetahui bagaimana kegiatan pramuka memengaruhi karakter peserta didik dan menemukan kemampuan yang diperlukan untuk menghadapi tantangan di era modern. Metode yang digunakan dalam penelitian ini yaitu systematic literature review (SLR) dengan mengidentifikasi berbagai artikel melalui database Google Scholar dengan kata kunci “Pendidikan Karakter”, “Ekstrakurikuler Pramuka”, dan “Sekolah Dasar” yang dapat dijadikan referensi dengan model Preferred Reporting Items for Systematic Reviews And Meta-Analysis (PRISMA). Dari hasil penelitian, kegiatan pramuka efektif dalam menanamkan kedisiplinan, tanggung jawab, dan karakter pada peserta didik. Akan tetapi, penelitian ini juga menemukan beberapa hambatan, seperti cuaca dan sarana yang terbatas. Penelitian ini diharapkan dapat memberikan wawasan bagi para pendidik dan juga pembuat kebijakan dalam mengoptimalisasi pendidikan karakter melalui kegiatan ekstrakurikuler, sehingga para peserta didik dapat berkembang menjadi pribadi yang berakhlak mulia dan siap menghadapi tantangan perkembangan yang semakin rumit.
Dampak Game Online terhadap Penggunaan Bahasa dan Perilaku Sopan Santun Siswa
Authors: Subagyo Syahrani , Tuti Dewi Laras , Oktavia Heni , Hikmah Nur , Lestari Nanda Amanda Dewi , Najah Shabrina Safinatun , Haerunisa Siti , Setiadi Riski , Sadiyawati Rohimah , Rahman Yusuf Aditya , Masitoh Novi , Setiawan Bramianto , Iasha Vina
Published: February 2025

Teknologi berkembang dengan sangat pesat, sehingga teknologi menjadi kebutuhan dasar manusia. Hal ini dikarenakan adanya inovasi dan penemuan yang sangat beragam. Hingga saat ini perkembangan teknologi, membawa banyak pengaruh bagi para pelajar. Salah satunya yaitu dengan munculnya game online. Game online merupakan sarana hiburan yang sangat digemari anak-anak. Namun tanpa disadari game online dapat memberikan dampak pada pemerolehan bahasa dan perilaku anak sekolah dasar. Tujuan dari penulisan ini adalah menganalisis dampak game online terhadap pemerolehan bahasa dan perilaku kesopanan pada anak-anak sekolah dasar. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan model Preferred Reporting Items for Systematic Reviews And Meta-Analysis (PRISMA). Pencarian dilakukan melalui database Google Scholar dan Semantic Scholar dengan kata kunci "online games", "language" dan “politeness behavior” pada tanggal 10 November 2024. Penelitian ini mengeksplorasi bagaimana interaksi dalam game online mempengaruhi kemampuan bahasa anak, serta bagaimana pengaruhnya terhadap perkembangan perilaku kesopanan dalam lingkungan sosial mereka. Hasil penelitian menunjukkan bahwa penggunaan game online dapat berkontribusi pada perkembangan kosakata dan pemahaman bahasa, namun juga memiliki potensi mempengaruhi perilaku kesopanan secara negatif, tergantung pada konten dan interaksi dalam game. Penelitian ini memberikan wawasan tentang pentingnya peran orang tua dan orang dewasa lainnya dalam memonitor aktivitas anak-anak di dunia digital untuk memastikan dampak yang positif bagi perkembangan bahasa dan perilaku sosial mereka
Pengaruh Kesiapan Mental Orang Tua terhadap Tingkat Kecerdasan Anak
Authors: Mutiah Siti , Khairunnisa Arifanni , Astrianingsih Astrianingsih , Kapitalia Cony , Tiara Nur Alya , Rahmadini Noviasti , Salim Rofik , Aljawi Zaynab , Setiawan Bramianto , Iasha Vina
Published: February 2025

Salah satu faktor kecerdasan anak adalah ada pada pola asuh orang tua. Tingakt pendidikan serta kesiapan mental emosional mempengaruhi kedekatan orang tua kepada anak. Penelitian ini bertujuan untuk mengatahui bagaimana pengaruh kesiapan mental orang tua serta pola asuh ornag tua terhadap hasil beljar serta kecerdasan anak. Penelitian ini menggunakan metode SLR (Systematic Literature Review). Penelitian ini dilaksanakan melalui serangkaian tahapan sistematis yang meliputi pengumpulan data pustaka, kegiatan membaca, pencatatan, dan pengolahan data dengan mengacu pada berbagai sumber referensi. Temuan penelitian mengungkapkan beberapa hubungan pengaruh yang signifikan, baik secara langsung maupun tidak langsung. Secara langsung, kesiapan sekolah anak dipengaruhi oleh tiga faktor: pola asuh orang tua, tingkat pendidikan orang tua, dan perilaku sosial anak. Sementara itu, perilaku sosial anak sendiri dipengaruhi oleh pola asuh dan tingkat pendidikan orang tua. Penelitian ini juga menemukan pengaruh tidak langsung, di mana pola asuh dan tingkat pendidikan orang tua mempengaruhi kesiapan sekolah anak melalui perilaku sosial sebagai variabel perantara.
Impacto de los estereotipos en el aprendizaje de los alumnos a nivel preescolar
Authors: Navarrete Luna Rosa , Ramírez Castañeda Iscander Armando , Brauer Aguilar Martha Susana , Villar Laguna Víctor , Macías Sagarminaga María Eugenia Astrid
Published: February 2025

El presente estudio analiza la influencia de los estereotipos de género, raciales y sociales en la educación inicial. Se argumenta que estas creencias afectan la percepción y oportunidades de los niños, limitando su desarrollo cognitivo, emocional y social. La investigación se realizó en Tlalmanalco, Estado de México, con once docentes de preescolar, utilizando una metodología mixta y aplicando encuestas validadas por el coeficiente alfa de Cronbach (0.871).
Los resultados muestran que, aunque algunas maestras fomentan la equidad y la diversidad, aún persisten prácticas que refuerzan estereotipos, como la asignación de juguetes y roles según el género. Se destaca la necesidad de estrategias educativas que promuevan la equidad de género y la inclusión desde la primera infancia. Entre las principales recomendaciones, se sugiere la formación continua de docentes y el trabajo conjunto con familias para cambiar patrones arraigados en la sociedad.
El estudio concluye que la educación preescolar debe ser un espacio donde se refuercen valores de igualdad y respeto, ayudando a los niños a desarrollar una visión más inclusiva del mundo. Erradicar estereotipos desde la infancia es crucial para construir una sociedad más justa y equitativa.
Diseño y Simulación a través del software ANSYS fluent para el análisis de un turbo compresor Modelo JAC T8 Diésel
Authors: Pilamunga Agualongo Edwin Anibal , Asqui Santillan Gustavo Rodrigo , Damian Cabadiana Pablo Rodrigo , Valle Ocaña Wilson Byron , Alarcón Moyano Gonzalo Alexander
Published: February 2025

Los turbocompresores con geometría variable ayudan a que se puede optimizar el rendimiento de un motor en el presente artículo se tiene como finalidad el comparar el rendimiento de un turbocompresor instaurado en un determinado vehículo y compararlo de manera computacional mediante simulaciones y comparar los datos obtenidos con los datos que se arrojan del fabricante. En este informe se presenta una serie de normas y reglamentos para el diseño de turbocompresores se analizó el estudio del comportamiento y simulación de un turbo compresor para una camioneta Turbo. Se efectuo un diseño estada rizado y homologado, además de un diseño prototipo todos estos materiales y valores se investigó de fuentes confiables para un mejor proceso de verificación.
Hacia una Reparación Integral: Evaluación del Daño Psicológico y su Impacto en las Víctimas en Ecuador
Authors: Ronquillo Parrales Kiara Noelia , Marcillo Zambrano Henry Alexander
Published: February 2025

Este artículo examina la importancia de la reparación integral en casos de violencia psicológica en Ecuador, un fenómeno que afecta a un número significativo de personas y que a menudo es desatendido en el ámbito judicial. La reparación integral se concibe como un enfoque que va más allá de la compensación económica, incluyendo medidas de rehabilitación, satisfacción simbólica y garantías de no repetición, con el objetivo de restaurar la dignidad y el bienestar emocional de las víctimas. Se destaca el papel fundamental de los jueces en la evaluación del daño psicológico, un proceso que enfrenta importantes desafíos debido a la naturaleza intangible de este tipo de daño y la dificultad para evidenciarlo legalmente. A través de un enfoque cualitativo-documental, se analizan las disposiciones legales pertinentes y se identifican limitaciones en la implementación de medidas de reparación, proponiendo estrategias para fortalecer las políticas públicas e institucionales. El estudio concluye que la reparación integral tiene implicaciones no solo para las víctimas individuales, sino que también contribuye a la formación de una cultura de respeto por los derechos humanos y la equidad social. Promover un enfoque integral en la reparación de víctimas de violencia psicológica es esencial para garantizar justicia y prevenir futuros actos de violencia, fomentando así una sociedad más justa y equitativa. En resumen, el artículo aboga por una mejora en la atención y el apoyo a las víctimas en el contexto de la violencia psicológica en Ecuador.
Cláusulas Ambiguas en los Contratos de Arrendamiento: Análisis de Problemas Comunes y Propuestas de Solución en el Ámbito Civil
Authors: Rengel Torres Antonella Carmen , Salazar Duque Luis Carlos
Published: February 2025

El estudio analiza las cláusulas ambiguas en los contratos de arrendamiento en Santo Domingo, Ecuador, enfatizando su impacto en la confianza y la seguridad jurídica entre arrendadores y arrendatarios. Estas cláusulas, especialmente las relacionadas con renovaciones automáticas, mantenimiento y penalizaciones, generan confusión y favorecen interpretaciones contradictorias. A través de entrevistas semiestructuradas con arrendadores, arrendatarios y abogados, se identificaron patrones comunes de ambigüedades que frecuentemente resultan en disputas legales costosas y prolongadas. Los resultados destacan que el 70% de los participantes experimentaron conflictos por interpretaciones inconsistentes y que el 40% de estos casos derivaron en procesos judiciales. Este análisis subraya la importancia de abordar la problemática desde una perspectiva preventiva. Se propone la revisión profesional de contratos, talleres de capacitación legal y la estandarización de términos contractuales como estrategias efectivas para mitigar ambigüedades. Adicionalmente, se sugiere incorporar tecnologías legales, como sistemas automatizados de revisión contractual, para detectar inconsistencias tempranamente. El estudio concluye que una redacción contractual clara fortalece la seguridad jurídica, reduce litigios y mejora la relación entre las partes. Además, promueve la alfabetización legal como un componente esencial para prevenir conflictos. Esta investigación aporta un enfoque práctico a un problema recurrente en el contexto ecuatoriano y destaca la necesidad de implementar soluciones sistemáticas para mejorar las prácticas contractuales y la confianza entre arrendadores y arrendatarios.
Revisión Crítica del Cohecho en el Ecuador: Estrategias para su Erradicación y Mejora del Sistema Judicial
Authors: Carrera Talledo William David , Albán Patiño Ariana Jamileth
Published: February 2025

Este artículo tiene como objetivo examinar la persistencia del cohecho en Ecuador, un delito que continúa afectando la eficiencia del Estado, a pesar de las reformas legales implementadas. La continuidad de este fenómeno está relacionada con varios factores, entre ellos la falta de voluntad política, la politización de las investigaciones y la insuficiencia de recursos en las instituciones encargadas de combatir la corrupción. Casos emblemáticos como los de Sobornos 2012-2016, Petroecuador y Odebrecht evidencian las profundas redes de corrupción que operan en diversas áreas del gobierno, comprometiendo la integridad de las instituciones estatales. El análisis revela que la impunidad y la falta de transparencia en los procesos de contratación pública son factores clave que perpetúan el cohecho. Aunque existen organismos como la Contraloría General del Estado y la Fiscalía General, su capacidad para prevenir y sancionar este delito se ve seriamente limitada por la politización de las investigaciones y la falta de recursos. El estudio propone varias estrategias para enfrentar este problema, como el fortalecimiento de las instituciones encargadas del control, la promoción de la transparencia en la administración pública y la implementación de políticas preventivas. También destaca la necesidad de fomentar una cultura ética en la gestión pública, protegiendo a los denunciantes y regulando las relaciones entre el sector público y privado. Estas medidas son esenciales para erradicar el cohecho y garantizar una gestión pública más transparente y responsable en Ecuador.
El Problema para Ejercer la Competencia en la Descentralización ante Falta de Asignación de Recursos Presupuestarios del Estado
Authors: Intriago Zambrano Michael Joel , Guerrero Bautista Juleisy Jamileth
Published: February 2025

La Constitución de la República del Ecuador del año 2008 constitucionaliza la figura de la descentralización como forma de administración del territorio ecuatoriano, aunada a la forma de gobierno unitario, lo cual en principio podría parecer antagónico, sin embargo, la figura jurídica de la descentralización se presenta como un gran paso en el avance hacia la modernización del Estado, para ello existe normativa y doctrina que intentan explicar al menos teóricamente como debe entenderse a la descentralización. La autonomía es la base de la cual parte la descentralización, pero, precisamente debido a este concepto, se presenta en la práctica un problema en cuanto a la delimitación clara de las competencias de los gobiernos autónomos descentralizados y sobre todo en su relación con la asignación de recursos presupuestarios. En el presente documento se abordó de manera general a la descentralización para aterrizar de manera clara en los aspectos que generan conflicto a la hora de su aplicación práctica; para ello se ha recurrido a la investigación bibliográfica con un enfoque cualitativo, lo cual permitió obtener información de calidad científica para en primer lugar comprender el fenómeno a investigar, y posterior a ello generar una investigación crítica y razonada. Para finalmente dar respuesta a la problemática de como la problemática de la asignación presupuestaria desde el gobierno central incide en la eficacia de la administración pública y esto a su vez afecta directamente al desarrollo local del territorio asignado a los GADS, así como a la calidad de vida de los ciudadanos.
The Influence Of Celebrity Endorser and Brand Image on Purchase Decisions for Somethinc Skincare Products on the Online Shop Platform
Authors:   Universitas Muhammadiyah Jakarta, Dhia Muhammad Rafi , Melinda Shelsa ,   Universitas Muhammadiyah Jakarta
Published: February 2025

This study aims to explore the influence of brand perception and celebrity endorsements on consumers' decisions to purchase Somethinc skincare products through online marketplaces. The purchase decision serves as the dependent variable, while celebrity endorsers and brand image are the independent variables. Using a quantitative, associative approach, primary data was collected from respondents in South Tangerang who have purchased and used Somethinc skincare products. Random sampling was applied, and SPSS was used for data analysis. The findings reveal that celebrity endorsers have a significant positive effect on purchase decisions, and brand image also plays a substantial role in influencing these decisions. The overall results indicate that both celebrity endorsers and brand image significantly impact purchase decisions.
Manajemen Pembangunan Kota Pintar: Sinergi Teknologi, Kebijakan Publik, dan Kearifan Lokal
Authors:   Universitas Sang Bumi Ruwa Jurai, Pradana Muhammad Rafieq Adi , Putra Nanda Pramana ,   Sekolah Tinggi Ilmu Ekonomi Krakatau
Published: February 2025

Pembangunan kota pintar (smart city) merupakan strategi penting dalam meningkatkan efisiensi tata kelola perkotaan melalui pemanfaatan teknologi informasi dan komunikasi (TIK). Namun, implementasinya di Indonesia masih menghadapi berbagai tantangan, terutama terkait kesiapan infrastruktur digital, regulasi yang belum terintegrasi, serta kesenjangan sosial akibat transformasi digital. Penelitian ini bertujuan untuk menganalisis manajemen pembangunan smart city dengan menyoroti sinergi antara teknologi, kebijakan publik, dan kearifan lokal sebagai faktor utama keberhasilannya. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan analisis data sekunder. Hasil penelitian menunjukkan bahwa beberapa kota seperti Yogyakarta dan Semarang telah berhasil mengadopsi konsep smart city berbasis kearifan lokal, sementara kota lain seperti Palangkaraya dan Tanjung Pinang masih menghadapi tantangan integrasi kebijakan dan infrastruktur. Studi ini menegaskan bahwa strategi pembangunan kota pintar yang efektif harus mencakup regulasi yang jelas, peningkatan literasi digital masyarakat, serta kolaborasi antara pemerintah, swasta, akademisi, dan komunitas lokal. Integrasi teknologi dengan nilai-nilai sosial dan budaya lokal menjadi kunci keberhasilan implementasi smart city yang inklusif dan berkelanjutan.
Habilidade empática do cuidador formal de uma pessoa idosa: um estudo exploratório
Authors: Russo Prada Ana Raquel , Ramos Novo Rosa Maria , Ribeiro Maria do Céu , Fernandes Oliveira Joana Eduarda
Published: February 2025

Este estudo de natureza quantitativa, descritiva e exploratória, tem como objetivo analisar a habilidade empática de auxiliares de ação direta de pessoas idosas em função das suas características sociodemográficas e profissionais. Para a recolha de dados foi utilizado um questionário composto por itens sociodemográficos e profissionais, além da versão validada para a população portuguesa do Índice de Reatividade Interpessoal. Colaboraram neste estudo 177 profissionais, na sua maioria mulheres (96,61%), casadas ou em união de facto (60,45%), com educação secundária completa (56,60%) e uma média etária de 46,54 anos. O tempo médio de experiência profissional foi de 10,15 anos. Os resultados indicaram que os níveis médios de empatia foram superiores à média teórica da escala, com os seguintes fatores em ordem decrescente: Preocupação Empática, Tomada de Perspetiva, Fantasia e Desconforto Pessoal. Importa salientar que estes valores não se diferenciaram em função da idade, do estado civil e do nível de escolaridade dos participantes. Constatou-se, porém, que os cuidadores com mais experiência e maior satisfação profissional apresentaram níveis mais elevados de empatia afetiva. Além disso, aqueles que assinalaram maior satisfação profissional evidenciaram maiores níveis de empatia cognitiva e afetiva. Infere-se dos dados obtidos a necessidade da continuidade relacional e institucional por parte dos cuidadores, e do investimento em programas que fortaleçam o desenvolvimento de habilidades empáticas nestes profissionais, o que poderá ter um impacto significativo na melhoria dos serviços prestados e na qualidade de vida das pessoas idosas.
A velhice na perspetiva do género: diferentes olhares
Authors: Ramos Novo Rosa Maria , Russo Prada Ana Raquel
Published: February 2025

A adoção de uma perspetiva de género, embora essencial para uma melhor compreensão da velhice e do processo de envelhecimento, é uma temática ainda pouco investigada. Este estudo, qualitativo e exploratório, teve como objetivos: analisar as semelhanças e as diferenças na autopercepção da velhice e do processo de envelhecimento em função do género e identificar as estratégias e os recursos adotados para um envelhecimento bem-sucedido. Para tal realizaram-se entrevistas semiestruturadas, administradas individualmente a cada pessoa idosa. Participaram quatro casais heterossexuais, com idades dos 70 aos 85 anos, não institucionalizados e residentes no norte de Portugal. Todos reconheceram as mudanças físicas e biológicas que surgem com a idade. Não obstante, predominaram autoperceções positivas e negativas acerca velhice, respetivamente, nos homens e nas mulheres. Prevaleceu uma conceção da mulher idosa como protetora e cuidadora da família, enquanto face ao homem idoso emergiram, sobretudo, características socialmente valorizadas. A maioria dos homens e das mulheres salientou o envolvimento em atividades significativas, destacando as crenças positivas e existência de objetivos realistas e pessoais como estratégias para um envelhecimento bem-sucedido. Reportaram igualmente o papel de agência da pessoa idosa e da diversidade de recursos comunitários enquanto elementos organizadores das rotinas. Os dados apelam para a complexidade das imagens da velhice e para a necessidade de reformulação dos estereótipos etários e sexistas que perpetuam a desigualdade social entre mulheres e homens idosos.
FINANCIAL INCLUSION AND FINANCIAL ACCESS THROUGH FINTECH INNOVATIONS: BRIDGING THE GAP IN THE DIGITAL AGE
Authors: Arakelyan Gurgen
Published: February 2025

This paper examines financial inclusion and the role of financial technology (Fintech) in expanding access to financial services for the poor, particularly in developing countries. In a globally interconnected world, access to financial services has become an important driver of economic growth and social justice. However, despite advances in this area, a significant portion of the world’s population remains unserved by financial institutions. The paper examines how Fintech innovations such as mobile money, digital banking, and online lending can help overcome barriers to access to financial services, contributing to the UN Sustainable Development Goals of reducing poverty and increasing economic participation. A special focus is placed on examining disparities in access to financial services across different demographic groups. It also examines the regulatory environment that can either support or constrain the spread of Fintech innovations. The paper concludes with recommendations for creating a supportive and balanced regulatory environment for the development of Fintech and improving financial inclusion.
POSSIBILITIES OF APPLICATION OF ARTIFICIAL INTELLIGENCE IN PROCESS OF PROVIDING LOANS / ԱՐՀԵՍՏԱԿԱՆ ԲԱՆԱԿԱՆՈՒԹՅԱՆ ԿԻՐԱՌՄԱՆ ՀՆԱՐԱՎՈՐՈՒԹՅՈՒՆՆԵՐԸ ՎԱՐԿԵՐԻ ՏՐԱՄԱԴՐՄԱՆ ԳՈՐԾԸՆԹԱՑՈՒՄ
Authors: Nushikyan Inessa
Published: February 2025

The article examines the application of artificial intelligence (AI) in the banking system of Armenia, emphasizing its relevance and importance in the financial sector. The objective is to analyze the opportunities, problems and impact of AI on banking services. The research was conducted using both qualitative and quantitative methods. The obtained results show that the use of AI can significantly increase the efficiency of banks, predict financial risks and frauds. The article also highlights that innovative AI applications such as automated financial advice are still not widely used in Armenia, which opens up new opportunities.
THE OBJECTIVE AND PROBLEMS OF THE AUDIT OF FINANCIAL STATEMENTS / ՖԻՆԱՆՍԱԿԱՆ ՀԱՇՎԵՏՎՈՒԹՅՈՒՆՆԵՐԻ ԱՈՒԴԻՏԻ ՆՊԱՏԱԿԸ ԵՎ ԽՆԴԻՐՆԵՐԸ
Authors: Grigoryan Mariam
Published: February 2025

The audit of financial statements is a multi-stage process formed in parallel with accounting and reporting, which allows clients of such audit services to solve a few problems related to the activities of the audited organization. In the process of an independent audit of financial statements, auditors and audit firms pursue certain important goals, to achieve which they solve several problems during the planning and execution of the audit engagement. The result of achieving these goals is the issuance of an auditor’s report.
Defining the audit objective and problems, both in general and at the beginning of each audit assignment specific to that audit, is necessary for the auditor to understand what sufficient appropriate audit evidence must be obtained to conclude that the financial statements are free from material misstatements. The sharp increase in complaints and lawsuits against audit firms in the last decade gives reason to think that despite the development of auditing, yet there are certain shortcomings. These shortcomings may also be due to the definition of unclear objectives and problems. The more active involvement of academic circles with their studies and science-based proposals can also greatly contribute to the future development of auditing.
ANALYSIS OF THE FINANCIAL POSITION OF COMPANIES IN RA COMMUNICATION SECTOR / ՀՀ ԿԱՊԻ ՈԼՈՐՏԻ ԸՆԿԵՐՈՒԹՅՈՒՆՆԵՐԻ ՖԻՆԱՆՍԱԿԱՆ ԴՐՈՒԹՅԱՆ ՎԵՐԼՈՒԾՈՒԹՅՈՒՆԸ
Authors: Kalantaryan Paruyr , Stepanyan Tehmine , Gharagyozyan Melanya
Published: February 2025

In contemporary conditions, the financial and economic activities of each business entity are in the spotlight of a wide range of market participants interested in them. A guarantee for the full realization of their interests can be the organization’s favorable financial position.
In the current conditions of economic development, the management team must evaluate both the financial situation of the company and the development trends of the industry to which it belongs in order to develop future plans. The financial condition of the organization is assessed through a system of indicators that reflect the ability of the business entity to finance its activities and meet its obligations in a timely manner․
One of the main methods of evaluation is the analysis of the indicators included in this system, among which the indicators of financial stability, business activity, profitability, liquidity, and solvency can be highlighted.
Current Scenario of Rape Cases Reported in Healthcare Teaching Hospital in the North East India
Authors: Damu Dev Ashis Ramu , Singh Thoidingjam Bijoy , Nabachandra Singh Huidrom
Published: February 2025

Background: This study was done in Department of Forensic Medicine, RIMS, Imphal from July 2016 to June 2018. Objectives: To study trends of rape cases, identifying vulnerable survivors and common offenders and to identify injuries on survivors. Methods: Data were collected from cases of medicolegal examination of rape accused & survivor. Cases with no preceding or succeeding FIR, non-consenting cases were study were excluded. Demographic profile, month of the year, and victim-accused relations were noted. Results: In 352 cases, 185 were rape survivors & 167 were rape accused. 5.4% had a history of alcohol use by the accused and there is a positive co-relation between alcohol intake and injuries sustained by the survivor. Spermatozoa were detected in
18.56% on microscopic examination but were absent in 81.44%. Acid phosphatase present in 17.3% and absent in 82.7%. Conclusion: Sexual offence continues to be a prevalent but often overlooked menace to the society. Because of late reporting of sexual assault cases, medicolegal examination was done late. The reason behind late reporting is that the victim’s family and the accused family usually tries to solve or come to a consensus for the issue using customary laws among various ethnic communities and the help of police and law is taken only after they cannot come to an agreement. General bodily and private parts injuries found were associated with alcohol use by the accused. Majority of the sexual assault survivors were students followed by selfemployed workers.
A Cross Sectional Study on Thrombocytopenia with Mean Platelet Volume and Platelet Distribution Width in Patient with Febrile Illness
Authors: G Vidhya , Theresa J. Margaret , Sukanya J.S. , Sandasivan Santha , J Gerard Rakesh
Published: February 2025

Introduction: Thrombocytopenia is characterized by reduced platelet count, affecting men and women equally. It is usually associated with conditions such as febrile illnesses like dengue fever,
malaria, and other infectious etiology. The causes of thrombocytopenia can be evaluated by studying the platelet parameters. Aim: Investigating the clinical and pathological characteristics of Acute Febrile Illness and Assessing Thrombocytopenia Using Mean Platelet Volume and Platelet Distribution Width. Materials and Methods: Study was conducted on 85 individuals, both male and female, aged between 18 and 65 years, who presented with thrombocytopenia and acute febrile infections. The cases of thrombocytopenia were classified as mild, moderate, or severe, and peripheral smears were performed on all 85 cases to rule out pseudothrombocytopenia. Several subgroups were also derived after evaluating the etiology of thrombocytopenia. Results: In all 85 individuals who presented with thrombocytopenia, MPV and PDW values were calculated. There was an increase in MPV and PDW values on day 1 compared to the values on day 2 and day 3. Thrombocytopenia severity was categorized as mild,
moderate, or severe based on the MPV and PDW values. Conclusion: Platelet volume parameters such as mean platelet volume (MPV) and platelet distribution width (PDW) offer valuable insights into the mechanisms of thrombocytopenia. PDW, in particular, plays a critical role among these parameters. When assessed alongside other parameters, PDW can provide important information about the mechanisms behind platelet destruction.
A Study on Diagnostic Accuracy of Dipsi Method Over Traditional Oral Glucose Tolerance Test Among Antenatal Women
Authors: Shanmugam Vijayadevi , Gopalraj Dharani Sudha , Nanjudappan Shruthi , Ravindran Rajeswari
Published: February 2025

Introduction: Gestational diabetes mellitus (GDM) is a condition of glucose intolerance during pregnancy, with potential adverse effects on both maternal and neonatal outcomes. Detecting and treating GDM early is crucial to prevent complications. Various diagnostic criteria and methods, such as the Diabetes in Pregnancy Study Group of India (DIPSI) criteria, IADPSG (International Association of the Diabetes and Pregnancy Study Groups) have been debated for GDM screening. This study is aimed to compare the DIPSI and IADSP criteria which is widely used in India with the World Health Organization (WHO) criteria and assess their diagnostic accuracy. Methods: A cross-sectional study involving 100 antenatal mothers was conducted in a tertiary care hospital. Sociodemographic data, risk assessments, gestational age, and clinical measurements (height, weight) were collected. Participants underwent both OGTT (using WHO criteria) and DIPSI tests. The blood sugar values were classified, and diagnostic accuracy was measured using sensitivity, specificity, positive predictive value (PPV), and negative predictive value (NPV). The correlation between the two methods was also examined. Results: The study demonstrated a lower sensitivity, and a high specificity compared to OGTT (WHO criteria). A new cutoff of 120 mg/dl for DIPSI was obtained by ROC curve analysis for our study which had a specificity and sensitivity of 78.02% and 77.78% respectively. The correlation between OGTT fasting/postprandial and DIPSI measurements was weak. Conclusion: The study assessed the diagnostic accuracy of the DIPSI method compared to the OGTT, particularly in resource-constrained settings like India. Given the DIPSI method's observed low sensitivity, relying solely on it for GDM diagnosis is ill-advised. Failure to identify true positive cases could have significant clinical implications, impacting maternal and neonatal outcomes and overburdening healthcare systems. Further research with larger and diverse populations is needed to establish more accurate diagnostic thresholds for GDM using the DIPSI method or alternative criteria.
Assessment of periodontal indices in Iraqi chronic myeloid leukemia patients
Authors:   Department of Pediatric, Orthodontic & Preventive dentistry, College of Dentistry, Mustansiriyah University, Baghdad, Iraq, Radhi Nagham H. , Jasim Ahmed A. ,   Department of Conservative Dentistry, College of Dentistry, Mustansiriyah University, Baghdad, Iraq, Mohamed-Ali Samah F. ,   Department of Pediatric, Orthodontic & Preventive dentistry, College of Dentistry, Mustansiriyah University, Baghdad, Iraq, Mohsin Mafaz M. ,   Department of Pediatric Orthodontic & Preventive dentistry, College of Dentistry, Al-Bayan University, Baghdad, Iraq
Published: February 2025

Background: Periodontal diseases are common in patients with blood maladies, including chronic myeloid leukemia (CML). Yet, its effect on the periodontium is not well comprehended. Aim: This study assessed periodontal health in Iraqi CML patients using two key indices, gingival index (GI) and loss of attachment (LOA), and examined their cor¬relation with white blood cell (WBC) counts. Methodology: A cross-sectional study was conducted with 100 partici¬pants, including 50 CML patients and 50 age-and gender-matched healthy controls. GI and LOA were measured, and WBC counts were collected for the CML group to explore their association with periodontal health. Results: CML patients showed significantly worse GI and LOA scores compared to controls (p < 0.05). A positive correlation was also found between WBC counts and the severity of periodontal disease in the CML group. Systemic inflammation and factors like tyrosine kinase inhibitor (TKI) therapy may contribute to this decline. Conclusion: CML patients are more likely to develop periodontal disease, emphasizing the necessity for integrated care that deal with both oral and systemic health. Comprehensive periodontal treatment and education, particularly in resource-limited settings like Iraq, are essential to improving the overall quality of life for these patients.
Combined Effects of Diaphragmatic Breathing with Subtle Touch Technique in Asthmatic Patients
Authors: Iqbal Muhammad Iqbal , Amina Saeed  , Makhdom Muhammad Hamza  , Mubashra Tariq  , Dure Shawar  , Madiha Younus  , Sidra Faisal
Published: February 2025

Background: Asthma is a chronic inflammatory respiratory disorder affecting pulmonary function and quality of life. While pharmacological treatments remain the primary management approach, non-pharmacological interventions such as diaphragmatic breathing and subtle touch techniques have shown potential in improving respiratory function and reducing symptom severity. However, limited research exists on their combined effectiveness in asthma patients. Objective: To compare the effectiveness of diaphragmatic breathing combined with the subtle touch technique (DSTB) versus the subtle touch technique alone (STB) in improving pulmonary function, symptom severity, and quality of life in asthma patients. Methods: A randomized clinical trial was conducted with 40 participants aged 40-65 years, diagnosed with mild to moderate asthma. Participants were randomly allocated into Group A (DSTB) or Group B (STB) and received their respective interventions for 6 weeks, 2 sessions per week. Outcome measures included the Asthma Control and Severity Assessment Tool, Breathlessness, Cough, and Sputum Scale (BCSS), Modified Dyspnea Scale, SF-36 Quality of Life Questionnaire, and spirometry (FEV1, FVC). Statistical analysis was performed using SPSS v25, employing t-tests, Mann-Whitney U tests, and Wilcoxon signed-rank tests, with p < 0.05 considered significant. Results: Post-intervention, Group A showed significant improvements in FEV1 (p = 0.022) and FVC (p < 0.001). Quality of life scores significantly improved in Group A (76.06 ± 4.50) compared to Group B (83.10 ± 5.76, p = 0.000). Symptom severity scores decreased significantly in Group A (69.56 ± 10.92 vs. 79.14 ± 13.16, p = 0.009). Physical activity levels and six-minute walk distance also improved more significantly in Group A than Group B (p = 0.002, p = 0.000, respectively). Conclusion: Diaphragmatic breathing combined with the subtle touch technique significantly improves pulmonary function, reduces symptom severity, and enhances quality of life in asthma patients, supporting its role as an effective non-pharmacological adjunct to conventional asthma treatment.