bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
Authors: Lasuardhi Dony , Jacobus Widiatmoko
Published: December 2024

This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.
Pengaruh Profitabilitas, Leverage, Corporate Governance, Dan Cash Holding Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2022 )
Authors: Mahindra Nathan Mastroyanna Arifin  , Listyorini Wahyu Widati
Published: December 2024

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.
Digital Transformation of BPRACo by Designing IT Governance with COBIT 2019 SME Focus Area
Authors: M. Agung Rizaldi  , Rahmat Mulyana  , Luthfi Ramadani
Published: December 2024

Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the highest GMO priorities selected were APO10 Managed Vendors, MEA03 Managed Compliance with External Requirements, and APO12 Managed Risk. From the analysis of the selected GMOs, there are gaps and recommendations for improvement in the seven components which are then mapped into three aspects, namely people, process and technology aspects. The results of the research analysis show that the ambidextrous IT governance approach has succeeded in increasing the level of capability in several main components of BPRACo MSMEs in adopting DT. The right ITG strategy can help BPRACo MSMEs operating in the banking industry achieve a successful DT journey.
Pengaruh Kompetensi Lulusan Berbasis Entrepreneurship Terhadap Kepuasan Pengguna Dan Daya Saing Alumni Sekolah Tinggi Ilmu Ekonomi Bima
Authors: Juwani  , Muthiah Hanifah
Published: December 2024

. The aim of this research is to determine the direct relationship between entrepreneur-based competencies on user satisfaction and alumni competitiveness. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all organizations/agencies using STIE Bima alumni whose numbers are unknown. The sampling technique used was purposive sampling, namely 50 organizations/agencies that employ alumni, both private and government. The data analysis tool uses Smart PLS. The results of this research provide information that Interpreneur-Based Graduate Competencies have a direct influence on User Satisfaction and Competitiveness of Bima College of Economics Alumni
Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
Authors: Wulandari Sartika , Oktaviani Rachmawati Meita
Published: December 2024

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing
The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX
Authors: Ayu Krisnawati  , Justita Dura
Published: December 2024

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate
Authors: Fitriyah Nayla Rahmi , Syaiful
Published: December 2024

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.
HomoeOmicsDB: A global reference platform for accelerating basic and application research in homeopathy
Authors: Poruthukaren Kurian , Henna Fathimath , Nisar Mahammad , Sreelan Sourav , Samseera  , Kotian Shivaprasad , Raju Rajesh
Published: December 2024

Homeopathy, a globally practiced alternative medicine, faces criticism due to the lack of molecular mechanisms elucidating its drug actions. To address this, researchers are examining the mechanistic action of homeopathic drugs by assessing the molecular markers of various disorders in real-time patients and/or disease models. However, there is a gap: the lack of an assembled view of publicly available molecular-level studies hampers the research on homeopathic drugs. For example, the information on the mechanistic action of Arnica montana tinctures/dilutions - anti-inflammatory, apoptotic, anti-migratory, and healing properties through gene expression and cellular assays – are scattered over published scientific literature. To bridge this gap and accelerate research, we developed the HomoeOmicsDB database (https://ciods.in/homoeomicsdb/), the first reference and molecular analysis platform for multi-omic research in homeopathy. Currently, HomoeOmicsDB hosts information on 65 homeopathic drugs' effects on the expression of around 600 genes. This information is curated from over 100 peer-reviewed published research articles involving more than 50 human and animal cell lines. For each drug, the database integrates the studied host system (body fluid, tissue, host cell/line, cell type), and its regulated expression of genes at RNA, protein, and post-translational modification levels. The information assembled in HomoeOmicsDB, might galvanize research on molecular mechanisms of other homeopathic drugs with similar clinico-physiological outcomes. Integrated with the DisGeNet database, HomoeOmicsDB entails this comparative analysis of homeopathic drug efficacy for multiple disorders in practice. This would subsequently embrace translational/re-purposing options for diseases with limited or no therapeutic alternatives. Together, HomoeOmicsDB aims to serve as a platform for reference and integration of multi-omic data relevant to homeopathic research. The evaluation of the database by the practitioners and researchers would foster greater acceptance and integration of homeopathic medicine.
Chromatographic’s image analysis in phytohomeopathies
Authors: Zanco Jasper J , Rodrigues Cardoso Caroline Rodrigues Cardoso , Niehues Luíza
Published: December 2024

Plants signal when establishing interaction with homeopathies in different succussions, however, the type of signaling is not always understandable. Recognizing symptomatic patterns in plants begins by understanding the behavior of homeopathy itself, through varied methods, widely disseminated in scientific literature¹. The present study proposes a new thin-layer chromatography (TLC) analysis method to identify patterns in different phytohomeopathic applications. CCDs were made on Sulfur 9Ch, Nux and Bell 11CH; Calc Ph 29CH; Bry and Cal Carb 30CH; Hyp 50CH; Mag Ph 200CH and Graph Nat 200CH. The analysis of the chromatographic stains was developed with ultraviolet light and the images were analyzed using the Fast Fourier Transform (FFT) method². The statistical design, ANOVA, consisted of 5 completely randomized, double-blind replications for each of the preparations. The results showed significant differences after a few minutes of chromatography, highlighting the order of signals between homeopathies: Bell < Sulph < Mag Ph < Graph Nat < Hyp < Bry < Calc Ph < Cal Carb < Nux. From these results, it is possible to identify phytohomeopathic’ signs and symptoms during the course of the treatment.
Viscum album Mother Tinctures reduce the activity and expression of Na+/K+ ATPase in cells of the proximal tubule of porcine kidney
Authors: Dos Santos Pinto Duarte Rodrigo , Nonato de Oliveira Melo Michelle , Gomes Martins Giovanna , Passos Oliveira Adriana , Taveira da Silva Rosilane , Einicker-Lamas Marcelo , Baumgartner Stephan , Holandino Carla
Published: December 2024

Viscum album (VA) preparations have been used over the years to treat various diseases1. In homeopathy, VA mother tinctures and yours dynamized are described for cardiovascular diseases2. Nonetheless, the molecular mechanisms involved in the VA anti-hypertensive activity are poorly described. In this sense, the objective of this work was to investigate the cytotoxicity, the Na+/K+ ATPase activity and expression and also the generation of Reactive Oxygen Species (ROS) induced by winter and summer VA mother tinctures (TMVA) and their dynamized samples (6cH, 12cH and 30cH), in porcine proximal tubule renal cells (LLC-PK1). The cytotoxicity was performed by the MTT method after 24h of treatment with TMVA and yours respective dynamized samples (from Quercus petrea, Malus domestica, Ulmus carpinifolia, Pinus sylvestris and Abies alba), at 0.5% to 2.5% (V/V). Morphological alterations were evaluated by optic and transmission electronic microscopy. For the Na+/K+ ATPase and ROS assays, the cells were treated only with the concentration of 1.5% (V/V) of the samples. The MTT assay showed a dose-dependent cytotoxicity only for the summer Quercus robur TMVA (p<0.05). Considering the cytotoxic effect of this VAMT, it was not considered in the further experiments. Furthermore, no cellular alteration was detected in the LLC-PK1 cells after treatment with the selected TMVA and no significant effects were triggered neither by TMVA nor by the potentized samples (p>0.05) in the ROS generation (n=5). Only the TMVA of Abies alba summer reduced approximately 50% of the Na+/K+ ATPase activity (n=9). Also, the TMVA from Abies alba and Pinus sylvestris prepared with winter VA demonstrated capacity to reduce the expression of the enzyme Na+/K+ ATPase. The homeopathic potencies did not presented effect in the cytotoxicity and ROS generation and further analyses need to be performed to investigate its potential to reduce the Na+/K+ ATPase activity and expression.
Global evolution of flux transfer events along the magnetopause from the dayside to the far tail
Authors: Pfau-Kempf Yann , Papadakis Konstantinos , Alho Markku , Battarbee Markus , Cozzani Giulia , Pänkäläinen Lauri , Ganse Urs , Kebede Fasil , Suni Jonas , Horaites Konstantinos , Grandin Maxime , Palmroth Minna
Published: December 2024

Abstract. Magnetic flux ropes are structures of magnetic field rolled-up along a longitudinal axis, which are forming in a variety of magnetised plasmas. In near-Earth space, flux ropes are a manifestation of energy transfer at the magnetopause and in the magnetotail current sheet. We present a new method to detect magnetic flux ropes in large-scale simulations, using only magnetic field line tracing. The method does not require prior identification of structures of interest such as current sheets or null lines, and thus allows one to identify flux ropes of any size and orientation, anywhere in the simulation domain. In this work, the new method is implemented in the hybrid-Vlasov model Vlasiator and demonstrated in global simulations of the terrestrial magnetosphere. We study the evolution of flux ropes forming during flux transfer events on the dayside magnetopause under southward interplanetary magnetic field. It is found that flux ropes with an axial orientation along the dawn-dusk direction and propagating beyond the cusps will rapidly reconnect with the lobe magnetic field and vanish. In contrast, the flux ropes remaining near the equatorial plane and with an axial orientation along the flow direction, that is tangential to the magnetopause, can maintain their structure and propagate tens of Earth radii down the tail in the absence of a reconnecting shear magnetic field component. These results are a step forward in the global characterisation of flux ropes in and around the magnetosphere, and may help in guiding the search for elusive far-tail flux ropes in satellite measurements.
Estimating response times, flow velocities, and roughness coefficients of Canadian Prairie basins
Authors: Shook Kevin R. , Whitfield Paul H. , Spence Christopher , Pomeroy John W.
Published: December 2024

Abstract. The hydrology and hydrography of the Canadian Prairies are complex and difficult to represent in hydrological models. Recent studies suggest that runoff velocities on the Canadian Prairies may be much smaller than generally assumed. Times to peak, basin-scale flow velocities and roughnesses were derived from hourly streamflow hydrographs from 23 basins in the central Alberta Prairies. The estimated velocities were much smaller than would be estimated from most commonly used empirical equations, suggesting that many existing methods are not suitable for estimating times to peak or lag times in these basins. Basin area was found to be a poor predictor of basin-scale rainfall-runoff flow velocity. Estimated velocities generally increased with basin scale, indicating that slow basin responses at small scales could be related to the predominance of overland and/or shallow sub-surface flow over the very level topography. Basin-scale values of Manning's roughness parameter were found to be orders of magnitude greater than values commonly used for streams in other parts of the world. The very large values of roughness call into question whether the Manning equation should be used to calculate runoff in the prairies. These results have important implications for calculating rainfall runoff in this region since using widely published values of roughness will result in poor model estimation of streamflow hydrographs. It is likely that the Darcy–Weisbach equation, which is applicable to all flow regimes, may perform better in high-resolution hydrological models of this region. Further modelling and field research will be required to determine the physical causes of these very small basin-scale velocities.
Comparison of wind-farm control strategies under realistic offshore wind conditions: turbine quantities of interest
Authors: Frederik Joeri A. , Simley Eric , Brown Kenneth A. , Yalla Gopal R. , Cheung Lawrence C. , Fleming Paul A.
Published: December 2024

Abstract. Wind farm control is a strategy to increase the efficiency, and therefore lower the levelized cost of energy, a wind farm. This is done by using turbine settings such as the yaw angle, blade pitch angles, or generator torque to manipulate the wake behind the turbine affecting downstream turbines in the farm. Two inherently different wind farm control methods have been identified in literature: wake steering and wake mixing. This paper focuses on comparing the turbine quantities of interest between these methods for a simple two-turbine wind farm setup, while a companion article (Brown et al., 2025) focuses on the wake quantities of interest for a single wind turbine setup. Both papers use the same set of wind farm simulations based on high-fidelity large-eddy simulations (LES) coupled with OpenFAST turbine models. First, precursor simulations are executed in order to match wind conditions measured with lidars in an offshore wind farm off the US east coast. These measurements indicate general wind conditions that exhibit substantially higher vertical wind shear and veer than any of the LES studies performed with wind farm control strategies currently available in literature. The precursors are used to evaluate the effectiveness of the control methods. In the LES simulations, the wind veer leads to highly skewed wakes, which has considerable influence on the power uplift of wind farm control strategies. In addition to a baseline controller, four different control strategies, each of which uses either pitch or yaw control, are implemented on the upstream turbine of a simple two-turbine wind farm. Assuming the wind direction is known and constant over time, the simulations show that wake steering is generally the superior wind farm control strategy considering both wind farm power production and turbine damage equivalent loads (DELs) when substantial wind veer is present. This result is consistent over different wind speeds and wind directions. On the other hand, for similar wind conditions with lower veer, wake mixing was found to yield the highest power production, although at the expense of generally higher loads. This leads us to conclude that the effect of wind veer, which was so far not usually considered, can not be neglected when determining the optimal wind farm control strategy.
The Hybrid Structure of Emerging Market Economies: A Political Economy Vision in the context of India, China and Russian Federation
Authors: Martynov Arkady
Published: December 2024

This article analyzes the present and future development of national economies belonging to emerging markets (EME). Manuscript presents an interpretation of the phenomenon of system transformational shift in EME with a hybrid institutional-agency structure. To develop the arguments, this phenomenon has been considered in relation to the three largest EME - India, China and Russian Federation. The discussion section is devoted to the issue of transition in relation to existing emerging national economies. Paper draws a conclusion about the reproduction of a hybrid structure of emerging market economies, which remains different from the structures of advanced western economies. Therefore, the still widespread treatment of institutions that play a key role in self-sufficient EME as obviously imperfect does not correspond to current realities. These liberal and non-liberal institutions present the vital elements of the established hybrid structure of the economies in post-developing and after socialist countries, characterized by the absence of a clear institutional hierarchy and the relative independence of various institutional orders and agency components.
Evolution of Sports Arbitration: From Paper-Based to Digital Evidence in Football Disputes
Authors: Brantes Ferreira Daniel , A. Gromova Elizaveta
Published: December 2024

Digitalization poses many challenges to sports law, including the issues related to using digital evidence in sports arbitration. As one of the most popular sports, football has given rise to many sports controversies. Parties increasingly use digital evidence to prove their position, which requires arbitrators’ correct and professional assessment. The paper aims to explore the challenges digital evidence poses in sports, specifically focusing on football. The research is primarily focused on the admissibility of digital evidence and hacked and leaked evidence, given football’s susceptibility to data breaches. Applying comparative legal analysis and case study through an analysis of existing literature, legal frameworks, and case law allowed us to scrutinize a spectrum of digital evidence utilized by litigants to illuminate the admissibility standards adopted by arbitral tribunals. As a practical implication, the authors proposed practical guidance to stakeholders and adjudicators on managing and evaluating digital evidence in sports arbitration.
Indigenous Land Dispute Resolution in Indonesia: Exploring Customary Courts as an Alternative to Formal Judicial Processes
Authors: Sukirno Sukirno , Cahya Susila Wibawa Kadek
Published: December 2024

Indigenous tribes struggle to protect their lands, identities, and livelihoods throughout conflicts. Indigenous areas are threatened by resource exploitation and development-related land ownership conflicts, requiring efficient conflict resolution. International frameworks for post-conflict property recovery rarely address customary land rights. This study examines Indonesian traditional courts as alternatives to indigenous land disputes. It investigates the legal coherence, justice, and utility of traditional judicial proceedings using secondary legal sources in a juridical-normative manner. The study compares customary and formal legal systems, evaluates traditional court procedures for fairness, and examines their effects on sustainable land management and community empowerment. Customary justice procedures should be integrated into the legal system to promote inclusive and sustainable development and safeguard indigenous rights and traditions. The paper recommends stronger cooperation between formal and customary legal systems and suggests future research to resolve constraints and improve understanding of customary law dynamics in settling indigenous land issues in Indonesia.
Self-Regulation as an Alternative Mechanism of Private Governance and Dispute Resolution in Russia and Kazakhstan
Authors: N. Lisitsa Valeriy , A. Boldyrev Vladimir
Published: December 2024

The article seeks to explore self-regulation as an innovative, effective legal mechanism of private governance of any economic or professional activity and dispute resolution, which aims to substitute state regulation and thereby limit state interference in the economy. The research methodology consists of the critical analysis of scholars’ publications, different legislative acts and judicial practice of their enforcement in the Russian Federation and the Republic of Kazakhstan as well as finding legal uncertainties and gaps and making solutions for their settlement in the sphere in question. Special attention is paid to the comparative method. On the examples of the law of these two countries, it is argued that self-regulation as such lays down the freedom of economic activity guaranteed in the constitutional, business and other legislative provisions and stipulates uniting the subjects of economic or professional activity within a self-regulatory organization mainly under the scope of corporate law. It includes (a) setting standards and other rules for pursuing any economic or professional activity by members of a self-regulatory organization; (b) monitoring compliance with such requirements and applying different alternative methods of resolution of legal disputes with the participation of its members. Such corporate normative acts adopted by non-governmental actors are suggested to be recognized as a specific type of source of private law to be clearly enshrined in the present legislation of the Russian Federation and the Republic of Kazakhstan. Unlike recommendatory documents of most non-profit organizations, they are mandatory and can be enforced through legal instruments determined in the special legislation on self-regulation. It allows the proper balance of private and public interests under the joint state and private governance of economic and professional activities. The article also stipulates enlarging the application of self-regulation to digital and other new spheres, which require a lot of rules to be adopted.
The Role of Artificial Intelligence in Ensuring the Efficiency and Accessibility of Justice
Authors: Krykun Viacheslav , Shchokin Rostyslav , Kyryliuk Alla , Halupova Larysa , Grygoryeva Viktoriya
Published: December 2024

Information technologies are changing our world extremely fast. The availability of information technologies opens new opportunities but presents challenges. The above contributes to the relevance of applying artificial intelligence (AI) in the justice system. E-justice should facilitate digital market development, which is an essential e-government task. The legal industry has always been known for relying on tradition and resisting change. However, recent advances in AI technology are nimble to disrupt the legal landscape, changing how law firms and legal departments work. The article aims to clarify how to use AI to improve the efficiency and speed of judicial processes and analyze examples of successful implementation of AI systems in the legal field. The article determines the advantages and disadvantages of AI used in justice and examines the issue of accessibility and justice in the context of AI in justice. This research is relevant since it offers an in-depth understanding and analysis of new technologies in the context of legal challenges. It is possible to resort to this research when developing effective strategies for implementing artificial intelligence in the legal field, which constitutes its practical implication.
Os efeitos da declaração de insolvência nos contratos de franquia (Franchising)
Authors: Libório Dias Pereira Alexandre
Published: December 2024

The Insolvency Act (CIRE) regulates the effects of a declaration of insolvency on ongoing business, but does not provide for franchise contracts, which essentially consist of a license of industrial property rights and know-how for the purpose of producing or distributing goods or providing services. Considering the license agreement as a lease agreement for purposes of the effects of the declaration of insolvency, it does not affect the preservation of the establishment of the insolvent franchisee, nor the continued operation of the franchise until the end of the contract when the insolvent is the franchisor, even if the company is transferred to a third party.
Empresas e direitos humanos: a revogação do Dec. 9.571/2018 e os caminhos para um compliance governamental
Authors: Fernandes Bacelar Jeferson Antonio , Seixas Themudo Tiago , Vasconcelos Barroso Lise
Published: December 2024

This article intends to examine the relationship between business and human rights, with the central problem being understanding the main criticisms made of Decree No. 9,571 of 2018, as well as understanding the reasons for its repeal. Furthermore, it brings to light the understanding of the current legislation on corporate responsibility, taking care mainly of what establishes Bill No. 572/2022, currently being processed in the National Congress. Through a deductive and exploratory approach, iIt is concluded that the revocation of Decree No. 9,571/2018 was mainly due to its ineffectiveness, in addition to there being other regulations that take care of corporate social responsibility, but that Bill No. 572/2022 strengthens the necessary framework for the protection of human rights towards companies.
O cashback tributário e a justiça fiscal no Brasil
Authors: Treiger Grupenmacher Betina , Bolonhez Kucek Gisele
Published: December 2024

The aim of this scientific article is to analyze the legal repercussions of the tax cashback introduced by Proposed Constitutional Amendment No. 45/2019, especially the suitability of the institute for implementing tax justice. The research was carried out using the hypothetical-deductive approach, with research into articles, books and economic and legal doctrine. Firstly, the concept of tax justice was analyzed. Subsequently, the relationship between tax justice and the negative income tax disseminated by Milton Friedman is demonstrated, as well as its relationship with the tax cashback institute. Next, the text of PEC 45/2019 is addressed, paying attention to how the tax cashback will be implemented, highlighting the benefits and also the difficulties in establishing the new system. Finally, it is recognized that the connection between tax justice, negative income tax and tax cashback lies in the effort to create a tax system that not only raises funds for the public coffers, but also actively seeks to reduce income inequality and improve the quality of life of the most vulnerable sections of society, increasing the progressivity of taxes in order to benefit the low-income population.
Melanopsin photoreception and its interaction with cone and rod signals in the human visual pathways
Authors:   , Uprety Samir
Published: December 2024

This thesis evaluated interactions between different photoreceptor types (melanopsin cells, cones, and rods) in the human visual system. Methods for generating photoreceptor-specific lights were optimised to mitigate the effects of individual differences in vision. Implementing these methods, it was shown that melanopsin signals can suppress or enhance cone- and rod-mediated vision depending on viewing conditions. Electrophysiological recordings conducted using photoreceptor-specific lights revealed that cone photoreceptor signals suppressed by melanopsin in the outer retina are amplified in the post-receptoral pathways. The thesis provided new insights into how human visual sensitivity is set by the combined activity of all three photoreceptor types.
Mercado laboral y emprendimiento de las mujeres como agentes culturales y creativas en Yucatán
Authors: González Herrera Karina Concepción
Published: December 2024

Introducción. A pesar de que las actividades culturales y creativas han formado parte de la economía, este ha propiciado un creciente auge y dinamismo dentro de esta. Objetivo. El objetivo del presente fue determinar las actividades de emprendimiento que se asocian a la industria creativa y cultural, que fomentan el empleo en las mujeres en el mercado laboral de las localidades rurales de Yucatán. Metodología. El enfoque de investigación fue cuantitativo, considerando un 91% de confianza para una muestra de 83 personas en 5 municipios de la entidad yucateca. Resultados. Los resultados indican que se emprende por la mujer para contribuir con el gasto familiar, pero que, en asociación con las actividades creativas y culturales, esta no siempre obtiene una constante en los ingresos y su eventualidad es presente y baja, durante la Covid-19 en Yucatán. De igual manera, se obtuvo que, más del 70 % utiliza procedimientos sin incluir tecnología en la elaboración de los productos y servicios, así como, el 95 % tiene fines lucrativos, por otra parte, se detectó que es una actividad de la cual se depende económicamente en más del 60 % de los casos y se posee una antigüedad en promedio de 5.5 años en el mercado laboral. Conclusiones. La especialización y facultamiento de las mujeres emprendedoras se vuelve crucial para la continuidad de los negocios y la generación de nuevos panoramas de integración e innovación en esta industria, como un panorama principal en la industria creativa y cultural
Yaygın Anksiyete Bozukluğunda Bilişsel Davranışçı Terapi: Bir Olgu Sunumu
Authors: Efe Elif
Published: December 2024

Abstract
This case study examines the effects of Cognitive Behavioral Therapy (CBT) on a 25-year-old individual diagnosed with Generalized Anxiety Disorder (GAD). The patient experiences issues with self-esteem and interpersonal communication. During the CBT process, negative automatic thoughts were identified and replaced with functional alternatives. Therapeutic interventions and assigned tasks helped the patient identify and restructure cognitive distortions. The treatment process observed a decrease in anxiety levels and an overall improvement in emotional well-being.
The effectiveness of CBT in treating GAD is emphasized as a method targeting the modification of cognitive processes. Research conducted across various age and demographic groups has shown CBT to be successful in reducing anxiety levels and improving psychological well-being. Future studies should aim to further examine the applicability and effectiveness of CBT. Specifically, research identifying anxiety level increases among GAD patients during pandemic periods would contribute to developing more effective intervention strategies. Additionally, increasing studies on the effects of CBT across different demographic groups would allow for the personalization of therapy methods.
Keywords: cognitive behavioral therapy, generalized anxiety disorder, pathological anxiety, anxiety
Assessment of Power Transformer Technical State Using Explainable Artificial Intelligence
Authors: Хальясмаа Александра , Матренин Павел , Ерошенко Станислав
Published: December 2024

The functioning of deeply integrated technological systems in the power industry depends on the quality of power supply systems. Reliable power supply requires minimizing emergencies at power plants and substations. Reducing the accident rate is possible by switching to the maintenance and repair of high-voltage equipment based on its actual technical state. Machine learning methods make it possible to assess the actual technical state of various equipment types based on an aggregated analysis of many parameters, in contrast to methods based on comparing parameters with boundary values without con-sidering their mutual influence. Therefore, machine learning can be an effective tool for decision support systems for equipment diagnostics. The opacity of the models and the lack of interpretability of their recommendations significantly complicate industry implementation. The purpose of the study is to de-velop a method for increasing the interpretability of machine learning models for assessing the technical state of equipment. A power transformers’ oil dataset, decision tree ensembles and the Shapley additive explanations were used. The novelty of this study is the modification of the additive Shapley additive explanations, aimed at increasing the information content of the visualization of machine learning model output interpretation. The most significant results are the substantiation of the applicability of explain-able artificial intelligence for the assessment of the technical state of high-voltage equipment. In addition, for the first time in this problem, a Light gradient boosting method was applied. The proposed method allows for increasing the validity of the technical state assessment of high-voltage equipment using ma-chine learning.
Application of Taguchi Method in Design of Surface Eddy Current Probes for Diagnostics of Power Equipment
Authors: Halchenko Volodymyr , Trembovetska Ruslana , Tychkov Volodymyr
Published: December 2024

The article’s aim is to create a method of reducing the influence on the surface eddy current probes output signal of a number of interfering parameters without their elimination, to ensure its sta-bility, which is achieved as a result of computer search of design and operating values of probes Taguchi-parameters at the stage of their design. To achieve the goal the following tasks were carried out: software for calculating the output signal of surface probes, which is based on the electrodynamic model of the measurement process for the test object in the form of a conductive plate of infinite over-all dimensions and finite thickness; using the Taguchi method, a special design of experiments with the use of orthogonal arrays is constructed, the fulfillment of which makes it possible to determine the influence of each parameter and their complex nonlinear interaction on the output signal of the probe; by integrating the Taguchi method with computer numerical simulation, the optimal controllable pa-rameters of the probe were determined, minimizing the signal changes caused by noise factors. The most important research result is the method creation of providing the signals probes stability and re-ducing the influence of noise parameters on them simultaneously without their elimination. The meth-od effectiveness is demonstrated on the example of designing a thickness gauge, which allowed com-puter search for a set of its optimal parameters to maximize the signal-to-noise ratio, thereby reducing the signal variability. The significance of the obtained results lies in the creation of theoretical and practical approaches to the design of surface eddy current probes with new properties of interfering factors suppression, which provide the best conditions for reliable diagnostics of power equipment objects.
Autonomous trade preference and association agreement. Differences and common points
Authors: Poalelungi Mihai , Sangiovanni Luciano
Published: December 2024

The research analyzes the two agreements the Republic of Moldova signed with the European Union in the last decade - the Autonomous trade preference in 2008 and the Association Agreement in 2014. These two agreements played a mayor role in shaping up Moldavian economy and politics, but they are completely different in terms of political goals and areas covered. The Autonomous trade preference one being only an agreement willing to allow Moldavian exporters to sell products and services tariff free in the EU. While the Association Agreement is a very ambitious plan of reform for the Republic of Moldova to align with European standards in different sector of social life.
The fundamental human right to a healthy environment under the jurisdiction of the ECHR
Authors: Pirau Elena
Published: December 2024

The global crises, environmental degradation, climate change and pollution we face today represent some of the greatest challenges and threats to the ability of present and future generations to enjoy their fundamental rights, including the right to life. States have an obligation to respect, protect and promote human rights, including in all actions taken to address environmental challenges, as recognized in various international instruments, and reflected in the framework principles on human rights and the environment. Recognizing the importance of a clean, healthy, and sustainable environment is essential to the exercise of all human rights.
Aspects regarding writ procedure in the national legislation of some European states
Authors: Josanu Ilona
Published: December 2024

In this article the author analyses the main characteristics of the writ procedure – a simplified civil judicial procedure, which exists in the legislation of European countries, reviewing the regulations set forth by the civil procedural laws in Romania, France, Germany, Austria, the Netherlands, and Italy. Through the analysis done in this article, the author highlights common features of the civil procedural regulations in the above mentioned countries regarding the writ procedure, as a simplified judicial procedure, derogating from the classic judicial procedure, but which, however, offers to the litigant parties a sustainable and fast protection of their rights and legitimate interests for non-contentious.
Аdvantages of the specialization of judges in matters of administrative litigation
Authors: Corcenco Aliona
Published: December 2024

The institution of administrative litigation is an important branch of the legal system, which deals with the resolution of disputes and conflicts between the public administration and citizens or other private entities. This institution is essential for ensuring compliance with legality and fairness in the activity of the public administration and for protecting the rights and interests of citizens. The main role of the administrative litigation courts is to control the administrative acts issued by the authorities and to check whether they respect the law and the fundamental rights of the citizens, and the specialization of the judges will improve the quality of justice. In the same way, the efficiency of the courts will be improved. The specialization of judges is necessary due to increasingly complex legislation and the high workload of judges. This means that, since a judge examines only one type of file, for example in the matter of administrative litigation, then the decisions issued by him will be more qualitative. And this is because the magistrate works only in the field of administrative justice.
The legal conditions giving rise to the maintenance obligation among family members in the case of the debtor
Authors: Strelciuc Viorica
Published: December 2024

The family is the fundamental element of society that has always been the basis of the formation of the state and law. The family is characterized by the existence of kinship or similar relationships that give rise to various rights and obligations. As a result, family members owe each other mutual support and help in order to live in harmony and understanding, and the legal obligation of maintenance aims to ensure the conditions and the minimum standard of living owed by the debtor, the creditor - less favored family member. Therefore, in this article, we will thoroughly examine all the conditions to be met by the debtor of the maintenance obligation towards the creditor and respectively the conditions that exempt the debtor from paying the maintenance obligation.
AI -Powered Content Management: How Adobe Experience Manager (AEM) and OpenAI Elevate SEO and Customer Engagement
Authors: Deekshitha Kosaraju Deekshitha
Published: December 2024

The way organizations handle their content is undergoing a transformation with the incorporation of Artificial Intelligence (AI). Adobe Experience Manager (AEM) when combined with the capabilities of OpenAI’s technology marks a step forward in AI driven content management that boosts Search Engine Optimization (SEO) and enhances engagement, with customers. Through the power of AI technology content managers are able to streamline content creation processes enhance the precision of metadata labeling and offer tailored content experiences on a scale. This change does not enhance SEO rankings but also enhances user involvement by providing tailored user experiences as well as better interactions, with the audience. Moreover, by incorporating AI in AEM enables ongoing enhancement, where AI algorithms examine user actions and tweak content approaches. This article discusses the influence AI, specifically OpenAI has had on enhancing SEO and engaging customers through AEM. The document explores the obstacles in technology encountered by content management systems and the solutions offered by AI powered tools along with their lasting impacts for companies implementing these cutting-edge systems. It will discuss how AI is transforming tasks such, as creating content, tagging metadata. Customizing user experiences and shaping the future of digital content management.

Keywords: AI-Powered Content Management, Adobe Experience Manager, OpenAI, Search Engine Optimization, Customer Engagement, Content Personalization, Metadata Tagging, Automation, User Experience, Digital Content Strategy
Impact of Internal Controls on the Liquidity Performance of Listed Companies in Nigeria
Authors: T. O. Adelowo, , S. I. Audu,
Published: December 2024

The study sought to determine the impact of internal control systems on liquidity performance of listed companies on the Nigeria Securities Exchange (NSE). To achieve the objective of this study, the research specifically looked at the following objectives, several number of internal controls such as, risk management, Compliance, Internal communication and board independence and on the other hand the selected entities examine on long- and short-term solvency to properly assessed the impact of internal control on liquidity performance of companies listed on NGX. The study adopted the ex-post facto research design. The population chosen for this study was the top 10 listed companies on the NGX based on their capitalization on the exchange floor. The study used a sample of a 5 years annual report of each entity as this makes the total population to be 19. The sample was drawn using stratified random sampling technique. The study relied on secondary data, majorly the annual report of each company alongside their audited financial statements. The secondary data was extracted from audited annual reports, publications, and document analysis. Data analysis used both descriptive statistics, diagnostic statistics and inferential statistics. Frequency tables were prepared, averages determined and tests of hypothesis like ANOVA, chi-square, correlation and regression analysis were done. The data was analyzed using a statistical package for social scientists (SPSS) computer software version 21.0. The results and findings concluded that there was no significant association between internal control and liquidity performance and recommended that internal control should be improved to further enhance the liquidity performance of companies quoted in Nigeria Securities Exchange.