bluuebunny/crossref_metadata_2025 huggingface dataset:
Some Methodological Aspects of the Application of Analytical Procedures in Determining by the Auditor the Application of the Principle of Continuity in the Preparation of Financial Statements by Management of the Transport and Logistics Company
Authors:   National Aviation University, Selishchev S. V. , Klymenko V. V. ,   National Aviation University, Novalska N. I. ,   National Aviation University, Bahrii M. M. ,   National Aviation University
Published: January 2022

One of the important conditions for the activities of audit firms is the control and optimization of the costs of conducting audit procedures, which allows to minimize unjustified costs. This is especially true of transport and logistics companies with their specifics of business, document flow, and internal control. Therefore, in this matter, an important role is played by reducing labor costs for the auditing. As a solution for optimizing the labor intensity of carrying out the audit, analytical procedures can be applied, which, in turn, are one of the main methods for obtaining audit evidence. The article defines the place of analytical procedures in the procedural provision of audit and examines certain methodological aspects of the application of analytical procedures in determining the principle of continuity in the preparation of financial reports by the management of the transport and logistics company. The criteria for evaluating the results of the analytical tasks and approaches to the assessment of the accounting system as an information base of audit evidence are distinguished, taking into account the specifics of the transport industry. Researching this issue has allowed to disclose the main elements of methodological support of analytical procedures for determining the risk of disruption of the continuity of the transport and logistics company, namely: definition of the main objects, distinguishing the criteria for evaluating the results of the analytical tasks and approaches to the assessment of the accounting system as an information base of audit evidence.
Special Aspects of Money and Stock Market Indicators Forecasting, Considering the Macroeconomic Shocks in Developing Countries
Authors:   National University of Kyiv-Mohyla Academy, Sova Y. S. , Tokarchuk T. V. ,   National Bank of Ukraine
Published: January 2022

The purpose of the article is to improve approaches to forecasting and analyzing the sensitivity of money-and-credit and stock markets to macroeconomic shocks in developing countries, which are characterized by a high level of socio-economic uncertainty and political risks. The article substantiates the advantages of expanding the standard forecasting methodology based on one-sided forecasts by analyzing the sensitivity of the indicators studied to macroeconomic perturbations, especially in the period of high uncertainty observed in recent years. An empirical analysis of the reaction of the main indicators of monetary policy and stock index in countries with a transformational economy in response to macroeconomic shocks during the short term was carried out, using impulse response functions. It was identified that in the markets of most countries there was a stabilization of the stock index and the short-term interest rates during the first 2-6 months after the start of macroeconomic shocks, which was accompanied by their moderate periodic fluctuations. In only three of the seven developing countries studied, stock indexes and/or interest rates could not reach equilibrium levels on their own during the short term and required active central bank stabilization measures. It can be assumed that the degree of reaction of the stock and money-and-credit markets is primarily associated with the individual characteristics of the country’s economic system and its ability to absorb macroeconomic shocks. The carried out analysis of sensitivity allowed to determine what shocks have a critical impact on the functioning of the financial and money-and-credit markets in each of the economies under research.
The Global Practice of Introduction of Financial Technologies in the Banking Sector
Authors:   Ivano-Frankivsk National Technical University of Oil and Gas, Krykhivska N. О. , Romashko O. M. ,   Ivano-Frankivsk National Technical University of Oil and Gas, Pukish O. V. ,   Ivano-Frankivsk National Technical University of Oil and Gas
Published: January 2022

The purpose of the article is to study the main trends and directions of spread of financial technologies in the banking sector of foreign countries. Analyzing the introduction and use of financial technologies among influential global markets, based on data from the financial consulting group EY Global Financial Services, which since 2015 began issuing of analytical reports every 2 years, the authors have determined an annual increase in the level of spread of these technologies in the studied countries. During 2015–2019. there was an increase in the number of countries under study – from 6 to 27, and in the number of respondents – from 10 to 27 thousand. An increase in consumer involvement in the use of new financial technologies is detected, as evidenced by the increase in the level of penetration of financial services – in 2015, the average penetration level comprises 16%, in 2017 – 33%, in 2019 – 64%. The carried out study showed that the largest share of the introduction and promotion of financial technologies among the 27 studied countries is occupied by the countries of Asia, South Africa and Latin America. As for European countries, FinTech is developing here at a slower pace compared to other countries. As for the United States, this country still has less activity in the spread of financial technologies. Analyzing the segments in which FinTech finance was most financed in 2019, upon the data provided by the consulting company EY Global Financial Services Markets, it is found that the world’s leading countries have the greatest advantage of financing in FinTech banking sector, among which the highest rate in China is 92%, and the smallest amounts of financing in FinTech are carried out in the insurance sector (compared to such sectors as banking and financial management). In Asian countries as digital technology leaders, the main area where the banking industry introduces financial technologies is blockchain with cryptocurrencies, payments and transfers, as well as investments and savings. Among the main directions of FinTech-directedness in the banking sector, the largest share in the United States is occupied by: market of capitals, blockchain with cryptocurrencies, further on payments and transfers. As for the UK, P2P payments and transfers, as well as software, occupy the leading place. Prospects for further research are to analyze the introduction of financial technologies in the activities of Ukrainian banking institutions.
The Tax Mechanisms for Unshadowing the Income of Individuals from the Sale of Fruits, Berries, Grapes, Spicy, Aromatic and Medicinal Crops, Honey and Non-Wood Forest Products in Ukraine
Authors:   Federation of Employers of Ukraine, Poliakov M. J.
Published: January 2022

The successful experience of Lithuania, Moldova and Poland in the field of taxation of citizens’ income from the sale of self-grown or self-gathered forest products or relevant harvesting activities is analyzed. It is concluded that the improved mechanism of taxation of personal income from the sale of self-grown or self-gathered fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products in Ukraine should be: 1) as simple as possible; 2) do not foresee radical changes that may destimulate the payment of taxes; 3) be based on the tax exemption of small sales volumes and the application of a low personal income tax rate (hereinafter referred to as PIT) with respect to the remaining income from these activities; 4) be easy to administer, not provide for a significant increase in the administrative burden on payers, which is mainly rural population; 5) minimize the possibility of concealment of the object of taxation. In view of the above, it is proposed: to extend the exemption from taxation of personal income on the basis of a certificate according to the form No. 3DF for the income from the sale of self-gathered fruits of the forest; proceed to the taxation of personal income tax of the rest of citizens’ income from the sale of fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products at a rate of 5% (without paying a military fee); apply fines in case of detection of concealment of such income from taxation.
The Algorithms for Self-Checking Tax Debt by a Private Entrepreneur
Authors:   Kyiv National Economic University named after V. Hetman, Rudyk N. V.
Published: January 2022

The purpose of the research is to form algorithms of independent tax control regarding the absence of tax debt for individual entrepreneurs in Ukraine. The formed algorithms will allow to implement operational self-check, regardless of subjective factors of influence. The need to conduct tax audits for private entrepreneurs in terms of prevention of tax evasion is researched. The taxation systems provided for by the Tax Code of Ukraine (TCU) for private entrepreneurs are presented. The conditions of relevance of different groups of the simplified taxation system in accordance with the latest changes in legislation are detailed. Two algorithms of independent tax control of absence of tax debt in private entrepreneurs are proposed. The first algorithm allows checking the inclusion of individual entrepreneurs in the registry of single tax payers as a key condition for its functioning in accordance with the simplified taxation system. The peculiarities of displaying and updating data in the specified registry are considered. The second algorithm step by step details the actions of a private entrepreneur to check the availability of tax debt through the means of the taxpayer’s electronic cabinet. The practical aspect of the first and second algorithms is based on preventive control of financial literacy and self-certitude of taxpayers. The implementation of algorithms is carried out on the example of an individual entrepreneur on a simplified taxation system, a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The possible directions of work of tax authorities on prevention of violations of tax legislation by a private entrepreneur through the measures of self-control of the latter are considered.
The Role of Marketing in Crisis Management under the Current Conditions of Enterprises Functioning
Authors:   V. N. Karazin Kharkiv National University, Shumilo O. S. , Yevtushenko V. A. ,   V. N. Karazin Kharkiv National University, Chumak A. V. ,   V. N. Karazin Kharkiv National University
Published: January 2022

The article is aimed at supplementing the theoretical provisions on the essence and role of marketing in crisis management and the formation of anti-crisis strategies, as well as proving the relevance of increasing the efficiency of the marketing activities of enterprise during the current transformations of the external environment. The essence of crisis management as a controlled process of either preventing or overcoming the crisis, which corresponds to the goals of the organization and to the objective tendencies of its development, is determined and the statements in which it is displayed are allocated. The essence of the marketing approach to management is considered, the importance of comprehensive application of marketing instruments for specific products and the market along with the development of a scenario of their interaction in order to overcome the bankruptcy of enterprise are specified. In the cycle of marketing activity, the authors distinguish the stages that are relevant during the crisis management, namely: assessment of marketing and market opportunities of the enterprise; singling out the target markets; development and implementation of marketing complex and marketing programs. It is noted that crisis management is inherently a strategic management, where the end result is represented by the development of a marketing anti-crisis strategy. The stages of formation and implementation of the anti-crisis marketing strategy at the enterprise are presented. The instruments for the implementation of the anti-crisis marketing strategy are named as follows: adaptation of pricing policy as a factor of product competitiveness and maintaining a market position; developments in the field of selling products policy on the formation of the assortment and improving the quality of goods; balancing the volume and structure of production of the actual issue to the forecast in the market; improvement of production distribution policy; use of marketing communications to stimulate consumers, etc. The main factors that determine the efficiency of marketing during crisis management are allocated, including: professionalism of marketers and the administration ability on the part of managers; conducting scientific research and forecasting of general market trends and consumption of products; quality of anti-crisis marketing strategies and a range of marketing activities; control over the implementation of marketing activities, etc. It is noted that in order to implement marketing plans and strategies in the enterprise, it is necessary to create a system where the coordinated work of all levels of the marketing system would take place. The existing problems of the contemporary marketing management are highlighted.
The Effect of Market Value Added (MVA), Liquidity and Solvency Ratio and Dividend Policy on Stock Return with Firm Size as the moderating variable (Study on LQ45 Companies in Indonesia Stock Exchange)
Authors: R. Juwita Effendy  , Razmjoo Dwi Asih Surjandari
Published: January 2022

This study aims to analyze the effect of Market Value Added (MVA), Liquidity and Solvency Ratios, and Dividend Policy on Stock Returns with Firm Size as a moderating variable (Study on LQ45 Companies in Indonesia Stock Exchange) the periods of 2015 to 2019. The research samples consist of 28 companies with the object of research the Market Value Added, Liquidity Ratio, Solvency Ratio and dividend policy as independent variables, Stock Return as a dependent variable and Firm Size as the moderating variable. The analysis uses multiple regressions with E-views version 10. The results show that the liquidity ratio and dividend policy have a significant effect on stock returns, while market value-added and solvency ratios have no effects. Firm size can moderate the liquidity ratio and dividend policy on stock returns, but it cannot moderate market value-added and solvency ratio to stock returns.
Rancang Bangun Sistem Informasi Keuangan Dengan Pendekatan Instrumen Borang Akreditasi
Authors: Widiartha Komang , Dewi Desak Putu Diah Kumala
Published: January 2022

STMIK STIKOM Indonesia, commonly called STIKI, is one of the private tertiary institutions in the field of information technology in Bali with a bachelor level (S1) program. All business processes in support of the academic community are carried out with computers and information systems. From student data management, Kartu Rencana Study (KRS), graduation, library to financial data using a computer system. Management of financial data on STIKI campus is under the responsibility of the Assistant Head II (WK2). Until now, financial management does use a computer system, but is limited to the use of the MS Office Excel application in its management. This has become a problem in the allocation of finance to the preparation of financial reports that lead to forms of study programs and institutions. With these problems will be designed and built a financial information system in the division of Assistant Head II STMIK STIKOM Indonesia that can help accounting staff in managing financial data and simplify the preparation of reports.
Sistem Informasi Pelayanan Jasa Pencucian Mobil Dan Motor Pada Max Car Wash Berbasis Web
Authors: Kusuma Aniek Suryanti , Sadiawan I Wayan Gede
Published: January 2022

Service is the provision of a performance or invisible action from one side to another side. One of the companies that focus on services is Max Car Wash, Max Car Wash is a company engaged in car wash and motorcycles services located at Jalan Raya Batubulan, Sukawati, Gianyar, Bali. Issues contained among the recording transactions are still on a note and ledger, the distribution of commissions to the staff is not maximum yet. In addition, the service to customers is less satisfactory seen from the behavior of some existing customers that can’t wait for his vehicle in the wash. Based on these problems, Max Car Wash needs a service system that is expected to assist in serving the process of payment transactions and recording commission staff each workmanship. In this system is also available queue booking feature, where customers can make a booking queue first. This study has been successfully built an information system service car and motor wash. This system aims to help the company by improving customer service and provide ease in obtaining the reports desired company.
Health Policy Brief: i pilastri dell’Engagement in Emofilia
Authors: Graffigna Guendalina , Barello Serena , Bosio Caterina , Biasoli Chiara , Buzzi Andrea , Cassone Cristina , Ambroso Luigi , Di Gregorio Patrizia , Farace Lorenzo , Giordano Paola , Marino Renato , Ricca Irene , Rocino Angiola
Published: January 2022

About 5000 people in Italy suffer from hemophilia, the most common coagulation disorder. As for other chronic diseases, even in the case of hemophilia, the engagement of the patient is essential: the patients, in fact, must be empowered and helped to become strong partners of the care team and sensitized with respect to their rights and duties for the successful achievement of the goals set by their healthcare path. Hence the initiative to start a new research-intervention project in the field of hemophilia. The study had different phases of research: a first moment inspired by the principles of narrative medicine, aimed at collecting stories and narratives of patients with hemophilia related to the experience of the disease and therapy and expectations of active involvement in the relationship with the clinician. At the same time, among hematologists and patients has been surveyed the experience of therapeutical relationship and communication, to capture the aspects in which they feel effective and the areas of improvement and unmet needs. Subsequently, a workshop dedicated to patients and hematologists was organized to foster mutual awareness between these two targets and the formation of a better communication and relational skills of clinicians.
The results of the project formed the basis for a policy brief document, aimed at disseminating recommendations to support better relationship and empathic communication between clinicians and patients.
Multi Criteria Analysis On Surface Treatment Method For Concrete Pavement
Authors: Bawono Ali Aryo , Lechner Bernhard , Freudenstein Stephan , Yang En-Hua
Published: January 2022

Surface pavements have been studied for decades. Many surface treatments have been done by roadway authorities to improve the functional performance of concrete pavements: skid resistance, surface water drainage, pavement evenness, noise, and durability. However, there are so many different standards for those criteria applied, which might be causing misinterpretation when decision-makers are about to select the right surface treatment method. For example, roadway authorities mostly need to compare in which texturing methods can be applied for their roadways. Yet, they will find the methods are sometimes applied by using different standards. Firstly, there are various standards related to the functional surface performance of the pavement applied by different agencies. Secondly, there are many different measurement methods for the functional performance of the surface pavement. Thirdly, the surface treatment methods used to improve the surface pavement are varying. Therefore, it is not an easy task to understand and to compare different surface treatment methods with different criteria, and then to select the most optimum one. Yet, fewer studies were found on comprehensive analysis on determining which surface treatment method leads to the optimum functional performance. The objective of the research is to find a multi-criteria analysis method to define the most optimum surface treatment methods for concrete pavements that provide high functionality (safety and comfort). More than 15 surface treatment methods for concrete pavement are analyzed based on their functional performance includes skid resistance, pavement drainage, tire-pavement noise, and pavement roughness.
System Design Improvements of Heated Pavements: Recommendations for Future Projects
Authors: Malakooti Amir , Sadati S.M. Sajed , Ceylan Halil , Kim Sunghwan
Published: January 2022

Many agencies allocate a great deal of resources to clearing infrastructure systems (e.g., roads, bridges, and airports) from ice and snow during winter seasons using traditional snow-removal equipment and application of salt or de-icing chemicals. Using an electrically-conductive concrete (ECON) heated pavement system (HPS) is a cost-effective and environmentally friendly approach to melting ice and snow. ECON is a carbon-fiber-reinforced form of concrete that uses carbon fiber (conductive agent) with low median electrical resistivity to conduct electrical current through the concrete ECON layer through embedded stainless-steel electrodes. The inherent electrical resistance in the concrete generates heat used in the ECON HPS to melt ice and snow on the surface. ECON HPS construction is different from regular concrete construction in using two-lift paving, two different concrete mixes, and embedded stainless-steel electrodes with electrical connections to a power supply. An ECON HPS demonstration project has recently been constructed at the south parking lot of the Iowa Department of Transportation in Ames, Iowa. This project consists of 10 instrumented slabs, and this paper is focused on the ideas for improvement and lessons learned emerged from the full-scale demonstration project with respect to the construction methods the ECON mix design, control system design, electrode, cross slope design, and instrumentation of the concrete pavement system. These improvements in the construction of this unique concrete pavement system are expected to increase future paving quality, ECON HPS performance, and significantly decrease construction time and cost of such systems.
Implementation of Precast Panels for Improved Maintenance of Traffic and Long-Life Performance
Authors: Tyson Samuel , Tayabji Shiraz
Published: January 2022

The Office of Preconstruction, Construction, and Pavements in the Federal Highway Administration (FHWA) has assisted more than 30 highway agencies throughout the United States of America (USA) to implement the use of precast concrete panels for rapid repair and rehabilitation of both concrete and asphalt pavements. Precast concrete pavement (PCP) provides several advantages over traditional cast-in-place concrete with benefits accruing to both owners and users of the roadways. These advantages include better concrete quality and durability, long-life pavement performance, and improved maintenance of traffic. Although the initial cost of PCP typically is higher than that of cast-in-place concrete, the quality of concrete in the precast panels delivered to the project site is assured by well-written specifications and professional inspection, the precast panels can receive traffic loadings immediately after installation, and repeated interruptions of traffic and extended work zones are either reduced or eliminated. Extended lane-closure durations must be avoided to prevent unacceptable levels of traffic congestion, which means repair and rehabilitation work must be completed rapidly. Numerous projects have been completed by using rapid-hardening concrete; however, the results have been inconsistent. The use of PCP has been shown to be a promising alternative [1]. The service life of PCP in intermittent full-depth repairs of concrete pavements is expected to be at least 20 years. The service life of PCP in longer lengths of heavily trafficked pavements is expected to be 40 years or more without significant maintenance.
Widening jointed reinforced concrete pavements on the Easing Sydney’s Congestion Program
Authors: Solis-Navarro Carlos , Brink Anna-Carin
Published: January 2022

The aim of this paper is to demonstrate how existing jointed reinforced concrete pavements (JRCPs) are incorporated in the design of new and/or widened lanes as part of the Easing Sydney's Congestion (ESC) Program. The ESC Program is one of the Transport for New South Wales' initiatives to meet the increasing demand for infrastructure in the state. At the inception of the Program in 2016, major capital expenditure was set over AU $2.1 billion over five years to 2021. NSW is the State in Australia with the largest number of concrete pavements in the urban road network; mostly JRCPs many of which are now more than 40 years old and surfaced with nominal 50 mm asphalt. As part of the more than 50 projects delivered, the existing concrete pavements required widening to allow for additional lanes and extension of turning lanes. Whilst the pavement designs had to meet minimum engineering standards with a design life of 40 years, they also needed to cater for rapid construction to mitigate disruption to road users in limited construction space. This paper will describe the approach used to gain information on the existing pavements, the different pavement structures constructed, the detailing of the widenings, the specification of various concrete mixes including high-early strength materials and lessons learnt from the construction phase.
Concrete Pavement Strength And Fatigue Investigations At The Faa National Airport Pavement Test Facility
Authors: Ahmed Mesbah U. , Yin Hao , Brill David
Published: January 2022

The Federal Aviation Administration (FAA) is conducting a full-scale rigid pavement test using simulated aircraft gear loads at the National Airport Pavement Test Facility (NAPTF) as part of NAPTF Construction Cycle 8 (CC8). The objective of this test is to determine the cracking strength and fatigue life of concrete slabs designed and built to FAA standards, hence it is designated the Strength/Fatigue (S/F) test. The experiment considered various combinations of concrete flexural strength (650 vs. 900 psi), slab thickness (9 vs. 12 in), and subgrade strength (CBR 3-4 vs. 7-8). Cracking strengths of some slabs were determined by a series of static load tests using the single-wheel module on the National Airport Pavement Test Vehicle (NAPTV). For all the cracked slabs, the load-related stress was 45-75% of the flexural strength obtained from field-cured beams. These lower-than-expected cracking loads are tentatively attributed to the presence of non load-related (built-in) stresses in the slab. Rolling load tests used a single wheel load (SWL) set to 80% of the estimated bottom-up cracking load and no wander, intended to propagate the crack from the bottom of the slab to the surface. Initial observations suggest that the crack initiation stage is controlled more by slab thickness than by concrete strength, but that the reverse is true for crack propagation once the initial bottom-up crack is formed. Initial analysis also suggests that the FAARFIELD rigid failure model underestimates damage accumulation from crack initiation up to the appearance of the full-depth crack on the surface. However, model predictions were conservative on the terminal deterioration phase during which the surface crack extends to full length, regardless of slab thickness and concrete strength.
Új szemlélet a lipoprotein(a) fokozott plazmaszintjének kezelésében
Authors: Karádi István
Published: January 2022

A lipoprotein(a) genetikailag meghatározott, az LDL molekuláris szerkezetéhez ha­sonló lipoproteinfrakció, amelynek fokozott az atherogenitasa, és az athero­scle­ro­ticus ere­detű érbetegségek független kockázati tényezője. Plazmakoncentrációját kör­nyezeti té­nyezők (táplálkozás, életmód) nem befolyásolják, ezért a primer és szekunder cardiovascularis prevencióban el­sősorban a gyógyszeres terápia került előtérbe. A széleskörűen alkalmazott lipidcsökkentők nem befolyásolják a lipopro­tein(a) plazmaszintjét. A közelmúltban proprotein konvertáz szubtilizin-kexin-9 (PCSK-9) elleni monoklonális antitestek (evolocumab és alirocumab), valamint az siRNS alapú inclisiran, de különösen az LPA mRNS-t megcélzó antisense oligonukleotid, a pelacarsen klinikai alkalmazása so­rán jelentős lipoprotein(a)-csökkentő ha­tást észleltek. Az atheroscleroticus eredetű vascularis betegségek mellett a kalcifikáló aor­tabillentyű-stenosis patogenezisében is meg­­határozó szerepet játszik a lipoprotein(a). A fenti biológiai terápiák alkalmazása eb­ben a kórképben is reményteljes.
Az egészség-gazdaságtani elemzések kritikai értékelési gyakorlatának bemutatása
Authors: Merész Gergő , Dóczy Veronika , Hölgyesi Áron , Németh Gergely
Published: January 2022

Az egészség-gazdaságtani elemzések kritikai értéke­lé­sé­hez célszerű egységes keretrendszerben megjeleníteni az elkészített elemzések bizonytalansági tényezőit. A kutatás célja, hogy bemutassa a sejt- és génterápiák példáján a bizonytalansági tényezők azo­no­sí­tására, számszerűsítésére és interpretációjára összeállított keretrendszer felhasználhatóságát. Az OGYÉI Technológia-értékelő Főosztálya által feltárt módszertani dokumentumok áttekintésével, illetve a főosztály jelenlegi gyakorlatának formalizálásával kidolgozott keretrendszerben először az elkészített elemzés bizonytalansági tényezőit azonosítjuk, majd meg­vizs­gáljuk azok számszerűsíthetőségét a be­nyújtott egészség-gazdaságtani elemzésen belül. Ezt követi hatásuk interpretációja, és utolsó lépésként a bizonytalansági tényező jelentőségének megállapítása a költséghatékonysági konklúzióra nézve. A keretrendszert a tizagenlekleucel példáján alkalmazva, a következő bizonytalansági tényezőket azono­sí­tottuk. Nehezen számszerűsíthető, de je­len­tős a komparátoreljárás hatásosságával kapcsolatos bizonytalanság, ami összefügg a kontrollkar nélküli klinikai vizsgálatokkal, és az emiatt felhasznált szekunder ada­tokkal. Számszerűsíthető és jelentős hatása van a diszkontráta nagyságának mind az egészségnyereség, mind a költségek szem­pontjából; szintén számszerűsíthető, de nem jelentős a relatív hatásosság becsléséhez alkalmazott módszerek hatása. A bemutatott példa alapján a keretrendszer korlátokkal ugyan, de megfelelőnek bizonyult az egészség-gaz­daságtani elemzések bizonytalansági tényezőinek dokumentálására és rendszerezésére. Az ismertetett keretrendszer al­kal­mazása kívánatos lehet a társadalombiztosítási támogatás döntés-előkészítése so­rán. A bizonytalansági tényezők azonosításának további formalizálása módszertani fej­lesztési lehetőség.
Dr. Barát Gizella, az első fogorvosnő
Authors: Forrai Judit
Published: January 2022

A női orvosok szerepe a fogászatban hosszú történetre tekint vissza. Magyar­or­szá­gon az első női fogorvos dr. Barát Gizella volt. Tipikus példája az emancipált, mo­dern nőnek, aki a 20. század elején döntött az orvosi szakma mellett. Az egyetem befejezése után a Poliklinikán kezdte meg fogorvosi tevékenységét Rottmann Ármin professzornál. Élettörténetét a meglévő, ám hiá­nyos biográfiai adatok alapján követjük.
Strengthening the Capacity of Village Community Institutions through Village-Owned Enterprises in Sumbermulyo Village Bantul, Yogyakarta
Authors: Setiawan Hendy , Sulistyo Nur Wahyu
Published: January 2022

The success of village-owned enterprises management cannot be separated from the quality of the performance and leadership of a village head. The more village-owned enterprises can develop rapidly, then there is the role and contribution of the Village Head as a catalyst for strengthening village community institutions. The purpose of this article is to provide an analysis related to how to strengthen village community institutions. Related to the focus of this research, namely the case of village-owned enterprises in Sumbermulyo Village, because the Village Head of Sumbermulyo has repeatedly been named the best Lurah in  Yogyakarta, so whether this is in line with the development of village-owned enterprises in the village. The method used in this study uses a descriptive qualitative approach. Data collection techniques in this study used interview, observation, and documentation techniques. Processing research data using the stages of data presentation, verification, and drawing conclusions. The results of the study show that the management of the Sumbermulyo village-owned enterprises has not been able to run effectively and still encounters obstacles so that it is still far from being successful. This is related to strengthening the capacity of village governance which is still minimal so that further direction is needed. But on the other hand, independent innovations outside village-owned enterprises have also been found which are much more successful in their management, so that this can also be a means to form and revitalize village-owned enterprises so that their existence can be in line with village progress.
Incidencia de la metodología Macoba en el aprendizaje de las operaciones básicas en matemáticas
Authors: Silva Vesga Yohanna Margarita , Ladino Calderón Francy Milena
Published: January 2022

Las matemáticas siempre han ocupado un lugar importante en la evolución del ser humano y se encuentran inmersas en todos los avances tecnológicos que se han presentado en la sociedad con el paso de los años, esto hace que los docentes deban darle la importancia que merecen con el objetivo de brindar una enseñanza de calidad que cumpla las expectativas y necesidades actuales. Sin embargo, los resultados de las pruebas de estado en Colombia indican que las áreas asociadas a las matemáticas se encuentran con estándares de desempeño bajos, principalmente causadas por contextos inadecuados para el aprendizaje, falta de motivación del estudiantado y una enseñanza poco efectiva en el área (MEN, 2016). En el grado tercero de la Institución Educativa Técnico Rafael García Herreros se identificó bajo rendimiento y dificultades en el aprendizaje de las operaciones básicas en matemáticas, principalmente en la falta de bases conceptuales claras y poca comprensión de su aplicabilidad en situaciones problema, así mismo, a partir del crecimiento e integración de las tecnologías en la educación se hace evidente que la incorporación de estrategias interactivas en la enseñanza tiene el potencial de facilitar y motivar al estudiante frente a sus procesos de aprendizaje. Por todo lo anterior, el objetivo de la presente investigación, fue analizar la incidencia de la metodología MACOBA en el aprendizaje de las operaciones básicas matemáticas de los estudiantes del grado 3-2 de la IE Técnico Rafael García Herreros, buscando que, a partir de la metodología planteada y la aplicación de Objetos Virtuales de Aprendizaje (OVAS), los estudiantes fortalezcan las falencias presentadas, puesto que, es claro que de continuar esta problemática, pueda sentar bases inadecuadas para el aprendizaje en niveles de matemática superiores. El estudio se desarrolló mediante el enfoque de investigación cualitativa y el diseño de investigación - acción, soportándose en el modelo de Kemmis y McTaggar (1988), con una propuesta diseñada desde la Metodología de Aprendizaje Colaborativo para la Producción y Consumo de Objetos de Aprendizaje - MACOBA (Margain, Muñoz, & Alvarez, 2009). De acuerdo al análisis de los resultados arrojados por los instrumentos, se observan avances en el interés y motivación hacia el aprendizaje de las matemáticas, comprenden mejor la temática a través de la actividad didáctica interactiva en la aplicación inicial de los OVAS mostrando avances en su desarrollo y aplicación. Una de las dificultades importantes para la aplicación de la estrategia fue el proceso de alternancia instaurado por el colegio que no permitió que todos los estudiantes del grado participaran de la propuesta, sin embargo, se sugiere que en años posteriores pueda implementarse la estrategia planteada en otros grados y con la totalidad de estudiantes.
Estrategia de prevención de riesgos ocupacionales en estudiantes de enfermería de una institución pública en Popayán, Colombia.
Authors: González Rojas Tatiana , Tobar Sotelo Angela Maria
Published: January 2022

Introducción. Según la OMS y la OIT, la seguridad y salud en el trabajo busca la promoción y mantenimiento de las condiciones de salud de los trabajadores desde un enfoque de bienestar físico, mental y social, mediante la prevención de enfermedades, de accidentes y el control de los riesgos. Sin embargo, la accidentalidad en el trabajo es un serio problema que está en aumento, cada año se presentan alrededor de 317 millones de accidentes de trabajo en el mundo. La tasa de accidentalidad de los estudiantes de enfermería es muy alta, donde los principales accidentes se presentan por pinchazos, salpicaduras, realización de prácticas inseguras como dejar objetos punzantes sobre las superficies o reencapsular jeringuillas. Considerando lo anterior, este estudio tuvo como objetivo desarrollar una estrategia tecnológica de prevención de riesgos en la seguridad y salud ocupacional de los aprendices del programa de enfermería de un Centro de Formación del SENA.

Materiales y métodos. Estudio cuantitativo – descriptivo, con 11 estudiantes del programa de enfermería que se encontraban en etapa lectiva y productiva. La encuesta final fue validada por jueces expertos y estuvo conformada por 30 preguntas cerradas que establecieron las características demográficas, el perfil relacionado con riesgos ocupacionales y antecedentes, y el perfil tecnológico de los participantes.

Resultados. Los resultados de este estudio concuerdan con la alta accidentalidad de los estudiantes de enfermería reportada en estudios similares, estas condiciones han sido relacionadas con la exposición a diferentes riesgos laborales derivados del ejercicio de las profesiones de la salud como la exposición a riesgos biológicos, químicos, ergonómicos o psicosociales. Es por lo anterior, que resaltan la necesidad de creación de estrategias para la gestión de los riesgos laborales identificados en los entornos, donde cobra vital importancia las acciones enfocadas a la capacitación en cuanto al cumplimiento de protocolos, el fomento del uso adecuado de Elementos de Protección Personal y seguimiento continuo a los trabajadores.

 Conclusiones. Se sugiere la replicación de este estudio en otros territorios del país, con el fin de visibilizar las condiciones de seguridad y salud de los estudiantes de enfermería, la accidentalidad y las medidas de prevención y mitigación de los riesgos, que permitan la realización de intervenciones adecuadas, el diseño e implementación de acciones de seguridad y salud en el trabajo acorde con las necesidades de la población.

Palabras clave. Estudiantes de enfermería, Salud Ocupacional, Riesgos laborales, eSalud.
Bone Mesenchymal Stem Cell-Derived sEV-Encapsulated Thermosensitive Hydrogels Accelerate Osteogenesis and Angiogenesis by Release of Exosomal miR-21
Authors: Wu Di , Qin Hao , Wang Zixuan , Yu Mingzhao , Liu Zhe , Peng Hao , Liang Leilei , Zhang Changqing , Wei Xiaojuan
Published: January 2022

Angiogenesis has been recognized to play an essential role in remodeling new bone (osteogenesis). Small extracellular vesicles (sEVs), the endogenously secreted nanovesicles by cells, exhibit great potential in the regeneration of bone defects and the realization of cell-free therapy. Chitosan, a natural polysaccharide, can form a thermosensitive injectable hydrogel through the addition of β-glycerophosphate. Herein, we developed injectable thermosensitive hydrogel-encapsulated sEVs derived from bone mesenchymal stem cells, which significantly prolonged delivery and release and synergistically enhanced bone regeneration. sEVs were isolated and characterized, and the physicochemical properties, release kinetics, and biocompatibility of the hydrogels were analyzed. In vitro experiments were performed to investigate osteogenic differentiation, cell proliferation and migration, and tube formation. Thereafter, sEVs were added to the chitosan/β-glycerophosphate hydrogel (sEV@CS/β-GP composite) to repair calvarial defects in rats. The results showed that sEV-loaded hydrogels were biocompatible, exhibiting excellent thermosensitive properties and enhancing bone regeneration. Furthermore, mechanistic studies revealed that exosomal miR-21 targeted SPRY2, thereby promoting angiogenesis. Our study provides new insights on the repair of bone defects with multifunctional controlled-sEV-release hydrogels, which shows great potential in the repair of tissues in the future.
LncRNA TCONS_00145741 Knockdown Prevents Thrombin-Induced M1 Differentiation of Microglia in Intracerebral Hemorrhage by Enhancing the Interaction Between DUSP6 and JNK
Authors: Wu Lanxiang , Zhan Qingqing , Liu Pan , Zheng Heqing , Liu Mingxu , Min Jun , Xie Liang , Wu Wei
Published: January 2022

Background: The differentiation of microglia from M1 to M2 exerts a pivotal role in the aggression of intracerebral hemorrhage (ICH), and long non-coding RNAs (lncRNAs) are associated with the differentiation of microglia. However, the underlying mechanism had not been fully clarified.

Methods: The expression profile of lncRNAs in thrombin-induced primary microglia was analyzed by RNA sequencing. Under thrombin treatment, the effect of lncRNA TCONS_00145741 on the differentiation of microglia was determined by immunofluorescence staining, quantitative real-time PCR, and Western blot. The potential mechanism and related signaling pathways of TCONS_00145741 in the M1 and M2 differentiation of microglia in ICH were assessed by Gene Ontology analysis, flow cytometry, RNA pull-down, RNA Immunoprecipitation, and RNA fluorescence in situ hybridization followed by immunofluorescence analysis.

Results: LncRNA TCONS_00145741 expression was elevated in the thrombin-induced primary microglia, and the interference with TCONS_00145741 restrained the M1 differentiation of microglia and facilitated the M2 differentiation under thrombin treatment. The interference with TCONS_00145741 restrained the activation of the JNK pathway in microglia under thrombin treatment and repressed the JNK phosphorylation levels by enhancing the interaction between DUSP6 and JNK. In vivo experiments further illustrated that the interference with TCONS_00145741 alleviated ICH.

Conclusion: LncRNA TCONS_00145741 knockdown prevented thrombin-induced M1 differentiation of microglia in ICH by enhancing the interaction between DUSP6 and JNK. This study might provide a promising target for the clinical treatment of ICH.
Sevoflurane Aggravates the Progress of Alzheimer’s Disease Through NLRP3/Caspase-1/Gasdermin D Pathway
Authors: Tian Di , Xing Yanmei , Gao Wenli , Zhang Hongyan , Song Yifeng , Tian Ya , Dai Zhongliang
Published: January 2022

Background: Alzheimer’s disease (AD) is the most common form of dementia worldwide. Previous studies have reported that sevoflurane, a frequently used anesthetic, can induce cognitive impairment in preclinical and clinical settings. However, the mechanism underlying the development of this neurotoxicity is currently unclear.

Methods: Seven-month-old APP/PS1 mice were placed in an anesthesia induction box containing 3% sevoflurane in 100% O2 for 6 h, while BV2 cells were cultured with 4% sevoflurane for 6 h. Pyroptosis and tau protein expression in excised hippocampus tissues and cells were measured using Western blotting and immunofluorescence assay. Caspase-1 and NLRP3 were knocked out in BV2 microglia using CRISPR/Cas9 technology to determine whether they mediate the effects induced by sevoflurane.

Results: Sevoflurane directly activated caspase-1 to induce pyroptosis in the mouse model of AD via NLRP3 and AIM2 activation. In addition, sevoflurane mediated cleavage of gasdermin D (GSDMD) but not gasdermin E (GSDME), promoted the biosynthesis of downstream interleukin-1β and interleukin-18, and increased β-amyloid (Aβ) deposition and tau phosphorylation. The nontoxic caspase-1 small-molecule inhibitor VX-765 significantly inhibited this activation process in microglia, while NLRP3 deletion suppressed sevoflurane-induced caspase-1 cleavage and subsequently pyroptosis, as well as tau pathology. Furthermore, silencing caspase-1 alleviated the sevoflurane-induced release of IL-1β and IL-18 and inhibited tau-related enzymes in microglia.

Conclusion: This study is the first to report that clinical doses of sevoflurane aggravate the progression of AD via the NLRP3/caspase-1/GSDMD axis. Collectively, our findings elucidate the crucial mechanisms of NLRP3/caspase-1 in pyroptosis and tau pathogenesis induced by sevoflurane and suggest that VX-765 could represent a novel therapeutic intervention for treating AD.
The Alkali-Tolerant Bacterium of Bacillus thuringiensis EM-A1 Can Effectively Perform Heterotrophic Nitrification and Aerobic Denitrification
Authors: Wang Tingjiang , Chen Mengping , Liang Xiwen , Chen Fali , He Tengxia , Li Zhu
Published: January 2022

Removal of nitrogen from hydroxylamine could effectively improve the wastewater treatment efficiency. In this work, Bacillus thuringiensis EM-A1 was obtained from a biogas digester with hydroxylamine as the only nitrogen source. Hydroxylamine (100%) and total nitrogen (71.86%) were efficiently removed under the following conditions: 30°C, sucrose as carbon source, carbon to nitrogen ratio 40, rotation speed 150 rpm, pH 9.58, and inoculant concentration of 0.58×108 colony-forming units. Ammonium was completely consumed by strain EM-A1, and 8.32 ± 0.08 mg/L of nitrate was produced during the ammonium removal process. During aerobic denitrification, the removal efficiencies of NO2−-N and NO3−-N by strain EM-A1 were 100 and 76.67%, respectively. There were about 29.34 ± 0.18%, 26.71 ± 0.36%, and 23.72 ± 0.88% initial total nitrogen lost as nitrogenous gas when NH4+, NO3−, and NO2− were separately used as the sole nitrogen source. The specific activities of ammonia monooxygenase, hydroxylamine oxidoreductase, nitrate reductase, and nitrite oxidoreductase were successfully detected as 0.37, 0.88, 0.45, and 0.70 U/mg protein, respectively. These results indicated that B. thuringiensis EM-A1 is a promising candidate for bioremediation of inorganic nitrogen from wastewater.