bluuebunny/crossref_metadata_2025 huggingface dataset:
A Deconstruction of the Principal Purposes Test
Authors: Weeghel S. van
Published: December 2023

This article provides for a critical examination of the principal purposes test (PPT) of article 29(9) of the 2017 OECD Model Income Tax Convention on Income and on Capital. The focus is on the second part of the PPT, which allows for the granting of treaty benefits in the presence of a tax avoidance motive if that would be in accordance with the object and purpose of the relevant provisions of the OECD Model. Questions are raised as to how exactly the object and purpose are determined, the consistency of the relevant parts of the Commentary on the 2017 OECD Model is discussed, and the Examples that purport to clarify the application of the PPT are critically reviewed. Finally, an effort is made to come to a sensible and workable synthesis of the various aspects of the PPT, including the “nexus” part and the “abusive transactions” part thereof, which will be addressed in some detail, and a concept is explored to extend the multilateral approach taken with respect to the minimum standard of the BEPS Action 6 Final Report to the nexus part of the PPT.
The Evolution of Thinking on Tax and the Digitalization of Business 1996-2018
Authors: Collier R.
Published: December 2023

This article surveys the evolution of the discussion on tax and digitalization between 1996 and 2018, analysing the shifts in thinking over this period and their impact going forward. Particular attention is given to four themes that emerge in this discussion. These are the changes in thinking on: the conceptual basis for the allocation of taxing rights; suitability concerns about the existing international tax rules; concerns about international tax avoidance; and concerns about tax competition between states. The impact of the increasing importance of developing countries on the digitalization debate is also considered. What emerges from the analysis is that there have been significant shifts in how the tax issues raised by digitalization have been framed and addressed by the OECD and the delegate states involved in the process. The chief consequence of the approach adopted is that there has never been a completely clear and consensus-based analysis of the problem (or problems) for which a solution is sought, which also includes the rationale and objectives of any required response. This goes a long way towards explaining the diverse (and, arguably, contradictory) threads that are combined in the two-pillar approach currently pursued.
A Utility-Based Explanation of Tax Asymmetries
Authors: Fochmann M. , Jacob M.
Published: December 2023

This article develops a utility-based explanation for the existence of an asymmetric tax treatment of gains and losses when investors are loss averse. We find that loss offset rules should be more restrictive for investors which are (1) more risk averse in case of gains, (2) less risk seeking in case of losses, or (3) more loss averse. Our findings have important policy implications. Tax authorities often implement identical loss offset rules for different investor clienteles. However, when designing loss offset rules, tax authorities should take into account differences in risk attitude and loss aversion across different groups of investors.
The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?
Authors: García Antón R.
Published: December 2023

This contribution attempts to shed light on the concept of multilateralism in international taxation. Rather than a shift from bilateralism to multilateralism, the author will argue that unilateralism, bilateralism and multilateralism continuously overlap in this field. This flawed narrative in relation to the shift may allow us to think that the BEPS Project and global transparency in exchanges of information are leading to a global tax law: global decision-making and better solutions for developed as well as for non-developed countries. Instead, the author will claim that the current multilateral frameworks are premised on the benefits principle, which reinforces the division between developed and non-developed countries. The increase in global inequalities and poverty have led the author to propose a different multilateral framework on international taxation based on the idea of distributive justice. In other words, a multilateral framework that moves away from the dichotomy of source v. residence taxation to embrace solidarity is both desirable and feasible. Finally, the article will acknowledge the fact that regional integration processes, defined as “thick multilateralism”, already encapsulate harmonization mechanisms and an idea of justice among the EU Member States that strengthen the struggle against the existing inequalities and asymmetries.
EU Whistle-Blower Directive: Taking Taxpayers’ Rights Seriously
Authors: Kostikidis S.
Published: December 2023

On 23 October 2019, the European Parliament and the Council adopted the Whistle-blower Directive. This article raises a fundamental question: does the Whistle-blower Directive respect taxpayers’ rights? In order to answer this question, the article first deals with two other preliminary issues. Firstly, it is asked whether the European Union has the competence to introduce whistle-blower protection, especially with regard to tax matters. Secondly, the article expounds on the impact of the Whistle-blower Directive on tax matters.
Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
Authors: Fjord Kjaersgaard L
Published: December 2023

The author analyses the options available to user jurisdictions for taxing the value generated by cloud computing service providers. The focus is on the challenges of allocating the taxing right to payments for cloud computing provided as a service in the form of Infrastructure-as-a-Service, Platform-as-a-Service and Software-as-a-Service, deployed as both public and private cloud computing. More specifically, the focus is on mixed contracts, the distinction between business income and royalties and whether the provision of such services constitute a permanent establishment. The analysis is primarily based on the OECD Model Tax Convention on Income and on Capital, but some relevant derogations and national practices are also considered. Among other things, it is concluded that the user jurisdictions, pursuant to the current international tax regime, will, under certain circumstances, be precluded from taxing the income of foreign cloud computing service providers, as cloud computing service providers may be able to deliver their digital services from remote locations while structuring their business around potential withholding taxes. Against this background, value creation and the fundamental principles of legal certainty, neutrality and the ability to pay tax are discussed. Finally, it is recommended that policymakers assess the full effects of the changes made in the tenth update to the OECD Model Tax Convention on Income and on Capital (21 November 2017) before introducing new measures.
Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?
Authors: Cardoso G.C. , Petruzzi R.
Published: December 2023

This article focuses on simplification measures and clarification of transfer pricing analysis based on the application of the arm’s length principle throughout the four-step approach analysis depicted in the OECD Transfer Pricing Guidelines (2017). The article aims at analysing which steps of the transfer pricing analysis can be simplified and which would still need a detailed arm’s length analysis to reach their objective.
Principal Purpose Test and Customary International Law: A Note of Caution
Authors: Galán A. , García Antón R.
Published: December 2023

The rapid endorsement of the OECD Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) has prompted several commentators to argue that the anti-abuse provision in the MLI, namely the principal purpose test (PPT), could become part of customary international tax law. This article casts some doubt on that possibility. The authors argue that in light of the difficulties in ascertaining customary international law (CIL) and the structural nature of the PPT, it is unlikely that the PPT will become part of CIL. Additionally, the authors take the opportunity to briefly discuss whether the focus on CIL is to some extent a fruitful debate. Instead of emphasizing the source of the norm, which overstates the importance of some norm being “law”, it is the authors’ view that it would be better to focus on improving the quality of the norms regardless of their source.
Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States
Authors: Buriak S. , Weber D.M.
Published: December 2023

Digital video streaming platforms that provide on-demand services are subject to financial contributions stemming from media policy regulations in different countries, including the majority of EU Member States. In particular, such financial obligations include direct investments in European media works or indirect levies for national film funds. In 2018, the European Union revised the Audiovisual Media Services Directive, extending the scope of the financial obligations to cover not only the domestic media service providers established in the country that requires financial contribution but also foreign media service providers targeting the audience in this state. The provision was transposed (or is considered to be transposed) in the domestic legislation of at least 14 EU Member States. Yet, the technical design of the respective domestic provisions significantly varies, which can lead to distortive effects on investments and trade in the European Union, including due to the risk of double imposition of financial obligations by several Member States on the same income. In this article, the authors analyse tax-related issues regarding financial obligations, namely how certain well-established cross-border tax mechanisms can enhance the legislative AVMSD framework to achieve a better balance between the societal policy goal of promoting European culture, on one hand, and respecting economic rights in the implementation of the financial obligations for audiovisual media service providers under article 13(2) of the AVMSD on the other. From an international tax perspective, the authors analyse whether financial obligations, in particular the levy for national film funds, can be regarded as an earmarked tax on business income, its compatibility with double tax treaties, as well as whether it is covered by the commitment of the OECD Inclusive Framework Members to remove the unilateral measures similar to digital services taxes (DSTs) for the purposes of OECD Pillar One.
Citizenship and Tax
Authors: Beretta G.
Published: December 2023

Since the time of the ancient Greeks and Romans, citizenship has defined the membership of an individual to a polity. Despite being a central pillar of national states and a supranational institution like the European Union, the importance of citizenship has progressively declined due to globalization and increased cross-border mobility. Indeed, citizenship has almost been abandoned as a connecting factor for establishing a state’s tax jurisdiction. This article, however, argues that such a perception is partly misplaced. Far from being a relic of the past, citizenship still maintains relevance in today’s international tax arena. Citizenship can serve, at times, either to extend or restrict a state’s taxing rights over an individual’s income. And yet, the use of citizenship for tax purposes is often instrumental and does not reflect the effective participation of an individual in a polity, which might ultimately suggest abandoning citizenship altogether as a relevant connecting factor in jurisdictional tax matters.
Infrastructural Facilities and Supervision: Strategies for Effective Management of Nursery Schools in Ika North East
Authors: Nwaham, Obioma Caroline
Published: December 2023

This work focused on the infrastructural facilities and supervision of instruction as strategies for effective management of nursery schools in Ika North East Local Government Area of Delta State. The research design was ex-post-facto. In carrying out the research 180 teachers were selected from 20 nursery school. The instrument used for eliciting information from the respondents was questionnaire titled strategies for effective management questionnaire (SEMQ). The statistical tool employed was the chi-square. Some of the findings of the study revealed that adequate infrastructural facilities lead to effective management of nursery school, effective use of infrastructural facilities lead to effective management of nursery schools and adequate supervision of instruction leads to effective management of nursery schools. The researcher recommended that adequate infrastructural facilities should be made available in schools, because these facilities help to make learning easy and significant, promote meaningful teaching and learning and consequently, promote the standard of education in the country and there should be adequate supervision of instruction in both public and private nursery schools with a view to improve the management of schools.
Socioeconomic Implications of Long-Term Incarceration in Nigeria Prisons
Authors: Sabo Sarkinnoma Yahaya , Ladi Apake Faridah , Mamman Samuel Matthew
Published: December 2023

Governments all over the world are faced with the task of combating crime, a problem that has affected both modern and historical cultures. Offenders are imprisoned in response to crime for varying lengths of time in an effort, among other things, to rehabilitate them and turn them into law-abiding citizens. Long-term incarceration, though, has unexpected consequences. Analyzing the socioeconomic implications of long-term incarceration in Nigeria is the goal of this paper. The paper makes the case that recidivism and unforeseen socioeconomic consequences for the family, business, social ties, state resources, and way of life result from the long-term incarceration of criminals. It concludes that, in an effort to rehabilitate the offender through long-term incarceration, more adverse effects are caused on the prisoner, their family, the economy, and other members of society. The paper recommends, among other things, that parole be used rather than keeping offenders in prison for an extended amount of time.
Brechas entre la información existente en salud, alimentación, y calidad de vida y las acciones de respuesta humanitaria. Bases para la elaboración de un marco referencial de acciones públicas y humanitarias en Venezuela
Authors:   Trabajo de incorporación de la Dra. Marianella Herrera Cuenca como Miembro Correspondiente Nacional N. 30 de la Academia Nacional de Medicina, Herrera Cuenca Marianella
Published: December 2023

La emergencia humanitaria compleja en Venezuela, ha sido un proceso de instalación lenta con factores múltiples que han confluido y permeado para promover un contexto complejo en el cual el hambre, oculta y evidente y el deterioro de la salud de la población han marcado la última década. Un elemento relevante que impide la implementación de las medidas que logren la mitigación de los daños a la población es la brecha que existe entre la data académica y de la sociedad civil, ante la ausencia de data oficial, y la propuesta del plan de respuesta humanitaria de Naciones Unidas. Este trabajo intenta hacer un resumen documental compilatorio, basado en una revisión documental y en entrevistas a expertos que abra una ruta hacia la reflexión crítica de las respuestas implementadas, los obstáculos presentes y las recomendaciones que podrían darse desde una perspectiva integral para el logro del bienestar de la población.
Palabras de Apertura: XX Congreso de Ciencias Médicas
Authors:   Academia Nacional de Medicina, Nézer de Landaeta Isis
Published: December 2023

La realización de un Congreso Científico, constituye un hecho que se ha convertido en casi una obligación formal dentro de lo que corresponde hoy en día a una comunidad científica. Sus propósitos son múltiples y todos de una gran significación para aquellos que comparten intereses similares, sobre todo de carácter profesional, pero en estos tiempos signados por la superespecialización en el campo de la atención médica, como una de las características más notables de la medicina actual, de esa medicina de vertiginoso desarrollo a partir de la segunda mitad del siglo XX, apenas nos alcanza este para ocuparnos de nuestra propia especialidad.
Síndrome de respuesta inflamatoria fetal: aproximación ultrasonográfica
Authors:   M.Sc. en bioética, especialista en obstetricia y ginecología, medicina materno fetal. Coordinador de investigación del programa de especialización en medicina materno fetal. Universidad Central de Venezuela., Gómez Marín Jeiv
Published: December 2023

El síndrome de respuesta inflamatoria fetal (FIRS) es una condición caracterizada por presencia de una respuesta inflamatoria sistémica con compromiso multiorgánico, frecuentemente resultado de la activación de la respuesta inmune innata, en ausencia de evidencia de infección intraamniótica. Está relacionado con alteración de la programación fetal y aumento del riesgo de resultados perinatales adversos, incluyendo alteraciones del neurodesarrollo. Su diagnóstico convencional ha sido mediante amniocentesis o cordocentesis prenatalmente y el estudio histopatológico placentario postnatal. Se realizó revisión narrativa de la literatura encontrando que se han descrito marcadores ultrasonográficos de utilidad clínica en la detección del feto en riesgo de FIRS en corazón, timo, bazo, glándulas suprarrenales y riñones. Particularmente, aquellos marcadores realizables en ecografía bidimensional y doppler permitirían instaurar una metodología práctica para los residentes en formación y los especialistas en obstetricia y ginecología, medicina materno fetal y perinatología. Es necesario realizar investigación clínica nacional en relación a la aproximación ultrasonográfica del feto en riesgo de FIRS.
Peran Guru Dalam Perkembangan Teknologi Pendidikan di Era Digital
Authors: Andi Sadriani  , M. Ridwan Said Ahmad  , Ibrahim Arifin
Published: December 2023

Di abad 21 atau yang lebih dikenal dengan era digital perkembangan teknologi yang semakin pesat berdampak pada perkembangan dunia pendidikan. Hal ini juga tidak lepas dari adanya tantangan guru di era digital yang semakin kompleks dan berat. Kemampuan guru pada era digital harus bisa lebih upgrade dalam penggunaan teknologi dibandingkan peserta didiknya. Sebab, penggunaan teknologi dalam penerapan pembelajaran sangat berguna untuk menunjang pembelajaran yang berkualitas. Di era digital saat ini membutuhkan figure guru yang mampu menghadapi tantangan teknologi dalam pendidikan. Tantangan pendidikan dalam era ini adalah bagaimana mempersiapkan guru yang mampu memanfaatkan teknologi dan meningkatkan kemampuan serta skill yang dimiliki guru dalam menggunakan peralatan teknologi terkini untuk mencapai tujuan pendidikan saat ini. Karena itu, guru sebagai salah satu stakeholder pendidikan mempunyai peran yang sangat penting dalam proses pembelajaran di era digital
Regulating Inflammation in the Heart
Authors:   Department of Environmental Health Sciences and Pathology, Johns Hopkins University Bloomberg School of Public Health and School of Medicine, Baltimore, MD 21205, USA, Fairweather DeLisa
Published: December 2023

Cardiovascular disease is the leading cause of death in the United States and estimated to be the leading cause of death worldwide by the year 2020. Many pathogens including bacteria, protozoa, and viruses are associated with inflammatory heart disease in patients, and can induce similar disease in animal models. Recognition of pathogens by the innate immune system leads to the release of proinflammatory cytokines that both reduce infection and increase inflammation in the heart. Signaling pathways that will eventually down-regulate cardiac inflammation, such as anti-inflammatory cytokines and regulatory T cells, are also initiated during the innate immune response. A careful balance between activation and regulation of the immune response to infection reduces the severity of inflammation in the heart, the leading cause of cardiovascular diseases such as atherosclerosis, myocarditis and dilated cardiomyopathy.
Spectrophotometric Determination of Diazepam in Pure form, Tablets and Ampoules
Authors:   Chemistry Department, Faculty of Science, Cairo University, Giza, Egypt, Issa Y. M. , El-Hawary W. F. , Talat A.
Published: December 2023

The interaction of diazepam with picric acid (I), 3, 5-dinitrobenzoic acid (II) and 2, 4-dinitrobenzoic acid (III) was found to be useful for its spectrophotometric determination. the quantitation was carried out at 475, 500, and 500 nm for the reaction with (I), (II) and (III), respectively. the effect of several variables on the coloring process was studied. the proposed methods have been applied successfully for the determination of diazepam in pure samples and in its pharmaceutical preparations with good accuracy and precision. the results were compared to those obtained by the pharmacopoeial methods. the linear ranges for obedience of beer's law are up to 85.6, 180.2, and 128.6 µg/ml, ringbom ranges are 10.0-79.0, 15.2-177.8, 17.0-83.0 µg/ml, and rsD 0.048, 0.028, and 0.026% for reaction of diazepam with I, II, and III, respectively.
Kinetic Determination of Ribavirin in Drug Formulation
Authors:   Department of Analytical Chemistry, Faculty of Pharmacy, University of Mansoura, Mansoura, 35516, Egypt, El-Brashy A.M. El-Brashy , Sheribah Z. A. , El-Din M. K. Sharaf , El-Gamal R. M.
Published: December 2023

Two simple and sensitive kinetic methods were developed for the determination of ribavirin in bulk and in its pharmaceutical preparations using alkaline potassium permanganate as an oxidizing agent. the meth¬ods are based upon a kinetic investigation of the oxidation reaction of the drug at room temperature for fixed times of 20 and 30 minutes. In the first method, the absorbance of the colored manganate ion was measured at 610 nm, while in second method the reduction in the absorbance of permanganate was measured at 525 nm. The absorbance concentration plots were linear over the range of 3-15 μg/ml with detection limits of 0.028 μg/ml in the first method and 0.229 μg/ml for the second method. The proposed methods were applied successfully for the determination of the drug in its pharmaceutical formulations, the percentage recoveries were 100.15 ± 1.34, 100.06 ± 0.86 in the first method, and 99.60 ± 0.54, 100.43 ± 0.82 in the second method. The results obtained were compared statistically with those obtained by the official method and showed no significant differences regarding accuracy and precision.
Role of Monocyte Chemoattractant Protein-1 in Myocardial Infarction
Authors:   Division of Cardiovascular Sciences, Department of Organ Regeneration, Shinshu University Graduate School of Medicine, Matsumoto, Japan, Takahashi Masafumi , Morimoto Hajime ,   Department of Cardiovascular Medicine and Regeneration, Matsumoto, Japan
Published: December 2023

Myocardial infarction (MI) is accompanied by inflammatory responses that lead to the recruitment of leukocytes and subsequent myocardial damage, healing, and scar formation. Chemokines are a family of potent chemoattractant cytokines that regulate the leukocyte trafficking in basal levels and inflammatory processes; however, it has been recently recognized that chemokines are expressed by non-hematopoietic cells such as endothelial cells, smooth muscle cells, and cardiomyocytes, and their function extends far beyond leukocyte migration and activation. Many experimental and clinical studies have demonstrated that chemokines play an important role in the pathophysiology of MI. In particular, the CC chemokine - monocyte chemoattractant protein-1 (MCP-1/CCL2)-is one of the most frequently investigated, and it is believed to play an important role in the pathophysiology of MI. This review will focus on the role of MCP-1 in the pathophysiology of MI and discuss its potential as a therapeutic target in this condition.
Thrombophilias and Pregnancy Complications: A Case-Control Study
Authors:   AFaR, Associazione Fatebenefratelli per la Ricerca, Ospedale Fatebenefratelli Isola Tiberina, Rome, Italy, Giovanni Larciprete , Antonio Angelucci Piero , Elio Cirese ,   AFaR, Associazione Fatebenefratelli per la Ricerca, Ospedale Fatebenefratelli Isola Tiberina, Rome, Italy, Therese Deaibess , Elisabetta Romanini Maria , Letizia Brienza , Domenico Arduini ,   Department of Perinatal Medicine, Tor Vergata University, Rome, Italy, Danilo Celleno ,   UOC Anestesia e Rianimazione, Ospedale Fatebenefratelli Isola Tiberina, Roma, Stefano Gioia ,   Clinica Ostetrica, Policlinico Umberto I, Universita la Sapienza, Roma
Published: December 2023

Inherited thrombophilia is believed to be a multiple gene disease with more than one defect. We wanted to determine the association between single thrombophilic patterns and a variety of pregnancy diseases. 301 pregnant women were recruited for the present case-control study and were divided into two groups: A group (176 controls) and B group (125 cases). Patients belonging to the B group had one of the following: severe preeclampsia, HELLP syndrome, gestational hypertension, fetal growth restriction (FGR), intrauterine death, abruptio placentae, placenta previa, disseminated intravascular coagulopathy (DIC) and preterm labour. To detect MTHFR A1298C, MTHFR C677T, Factor V Leiden, PAI-1, Mutant Prothrombin G20210A, an inverse hybridization technology was used. Plasma homocysteine, Antithrombin III and protein levels S were determined. A modified functional activated protein C resistance was assayed. MTHFR C677T and hyperhomocysteinemia were more numerous than other thrombophilias. Deficiency in AT III was significantly linked with preeclampsia (Pearson Index and p value: 0.131 and 0.022, respectively) and disseminated intravascular coagulopathy (Pearson Index and p value: 0.138 and 0.016 respectively). Activated Protein C resistance was related to abruptio placentae (Pearson Index and p value: 0.159 and 0.005 respectively). Apart from the linkage between AT III deficiency and the occurrence of preeclampsia and disseminated intravascular coagulopathy, we obtained findings in contrast to some literature. In our case series, no association of preeclampsia with Factor V Leiden or with prothrombin gene mutation was found.
Celecoxib Enhances the Chemotherapeutic Response of Cisplatin and TNF-α in SiHa Cells through Reactive Oxygen Species-Mediated Mitochondrial Pathway
Authors:   Department of Biochemistry, All India Institute of Medical Sciences, New Delhi, India, Singh Neeta , Kuhar Meenakshi , Imran Sabiha
Published: December 2023

Recently, many studies have shown that celecoxib induces apoptosis in various cancer cells by different mechanisms depending on the cell type. This study examined the effect of the selective COX-2 inhibitor celecoxib on cisplatin and TNF-α cytotoxicity and studied the role of mitochondria in the induction of apoptosis in the human cervical carcinoma SiHa cells. Apoptosis was detected by flow cytometry. The protein expression of Bcl-2, Bcl-XL, Bax, cytochrome c and AIF was analyzed by Western Blotting. The mRNA level of anti-oxidant enzymes was quantitated by RT-PCR. Priming SiHa cells with celecoxib increased the cisplatin-induced apoptosis by 20.56% and priming with celecoxib increased the TNF-α induced apoptosis by 22.07%. This was accompanied by downregulation of Bcl-XL and Bcl-2 and upregulation of Bax. Cytosolic cytochrome c increased by 43.0% with celecoxib and TNF-α treatment but was not significant with celecoxib and cisplatin treatment. Nuclear AIF increased by 21.0% with celecoxib and cisplatin treatment whereas it was not significant with celecoxib and TNF-α treatment. The mRNA level of Mn-Superoxide dismutase, CuZn-Superoxide dismutase, Glutathione peroxidase and Catalase decreased significantly on priming with celecoxib and then treating with cisplatin or TNF-α. There was no significant increase in the activity of caspase-3 with either celecoxib or TNF-α treatment or with celecoxib and cisplatin treatment. The findings suggest that priming with celecoxib induces the TNF-α and cisplatin-mediated apoptosis in SiHa cells perhaps through ROS-mediated mitochondrial pathway.
Evaluation of Cytotoxic Potential of Newly Synthesized Antiviral Aminopyrazoloquinoline Derivatives
Authors:   Pharmaceutical and Medicinal Chemistry Department, National Research Centre, Dokki, Cairo 12311, Egypt, Aboul-Enein Hassan Y. , Al-Khodairy Fahad M. , Arif Jamal M. , Kunhi Mohammed , Subramanian Manogaran P. , Al-Hussein Khalid ,   Department of Biological and Medical Research, King Faisal Specialist Hospital and Research Center, P.O. Box 3354, Riyadh 11211, Saudi Arabia, Bekhit Adnan A. , El-Sayed Ola A. ,   Pharmaceutical and Medicinal Chemistry Department, National Research Centre, Dokki, Cairo 12311, Egypt
Published: December 2023

In the present study, we screened newly synthesized antiviral aminopyrazoloquinoline derivatives for cytotoxic potential in human normal and breast cancer cell lines using apoptosis as biomarker. These derivatives and the well known antiviral drug, acyclovir, were incubated with the normal (MCF-10A, MCF-12A) and cancer (MCF-7, MDA-MB-231) cell lines at 10, 50 and 100 µM for 72 h at 37°C. Both the parent compounds and their sugar derivatives were found to be differentially cytotoxic in various cell lines. MCF-7 cells were more or less completely resistant to all these compounds while MDA-MB-231 cells were significantly killed by apoptosis. The methoxy derivative of aminopyrazoloquinoline (compound 3) was found to be the most cytotoxic in the normal breast epithelial cell lines (MCF-10A and MCF-12A) and MDA-MB-231 cell lines at 100 µM killing over 90% of the cells with up to 80% apoptosis. Interestingly MCF-7 cells showed only up to 50% killing at 100 µM dose with less than 20% apoptosis. Acyclovir did not cause any cytotoxicity, apoptosis or cell cycle arrest in any of the cells lines at the doses tested. Our results suggest that the newly synthesized antiviral compounds have an associated risk of being cytotoxic compared to the acyclovir.
Advanced Antigen Delivery of Murine Survivin: Chimeric Virus-Like Particles in Cancer Vaccine Research
Authors:   TRION Pharma, Frankfurter Ring 193a, 80807 Munich, Germany, Hess Juergen ,   4Com4Doc, Am Klopferspitz 12, 82152 Martinsried, Germany, Schumacher Thomas , Ruehland Claus ,   Siegfried Biologics GmbH, Heinrich-Hertz-Str. 1b, 14532 Kleinmachnow, Germany, Schultheiss Christine , Brinkman Marc , Roedel Franz ,   Department of Radiation Therapy, Universitaetsstr. 27, 91054 Erlangen, Germany, Reiser Christian O.A. , Reichel Christoph ,   Com4Doc, Am Klopferspitz 12, 82152 Martinsried, Germany
Published: December 2023

Success in cancer immunotherapy depends on the identification and efficient targeting of specific tumor-associated antigens. Two pivotal strategies to prime patients' immune system against malignant cells are tumor-specific adoptive T-cell therapy and tumor-specific vaccination. Here, we will focus on immunotherapeutic vaccination and discuss the advantages and disadvantages of different strategies to deliver tumor-specific T-cell epitopes. A particular focus will be put on virus-like particles (VLPs) as vehicle to deliver tumor-specific epitopes in the context of full-length proteins, as multi-epitope constructs or as individual tumor-associated T-cell epitopes. VLPs represent non-infectious and non-replicating antigen delivery systems devoid of any nucleic acid. They constitute innovative immunotherapeutic agents against cancer due to their superior, adjuvant-like antigenicity. We will present various tumor-associated antigens currently in different stages of development including survivin, as promising candidates for targeted tumor therapies.
Identification of Biomarkers for Type 2 Diabetes and Its Complications: A Bioinformatic Approach
Authors:   Andhra University College of Engineering, Visakhapatnam, India-530003 International center for Bioinformatics and center for biotechnology, Gedela Srinubabu , Rao Allam Appa , Medicherlap Narasimha Rao
Published: December 2023

The long asymptomatic period before the onset of chronic diseases presents opportunities for disease prevention. Many chronic diseases like type 2 diabetes and its complications may be preventable by avoiding factors that trigger the disease process (primary prevention) or by use of therapies that modulate the disease process before the onset of clinical symptoms (secondary prevention). Accurate prediction and identification using biomarkers will be useful for disease prevention and initiation of proactive therapies to those individuals who are most likely to develop the disease. Recent technological advances in genetics, genomics, proteomics, and bioinformatics offer great opportunities for biomarker discovery. In this review, type 2 diabetes and its complications are used as examples to discuss pertinent issues related to high throughput biomarker discovery using bioinformatic pathways.
Dampak Rasio Keuangan Dan Pertumbuhan Penjualan Terhadap Masalah Keuangan Pada Consumer Goods Industry
Authors: Ayu Safitri  , Yuniatin Trisnawati D.K.W
Published: December 2023

This study aims to explore the relationship between financial ratios, financial distress, and sales growth rates. The population used is made up of all consumer products industry sector companies that are registered on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling was used to select and collect 39 company samples in total. The investigation hypothesis was evaluated using logistic regression analysis. This study shows how financial ratios and sales growth both have a significant impact on financial distress. Meanwhile, show to some extent that leverage and profitability have a significant influence on financial hardship, but liquidity and sales growth do not.
Analisis Modal Kerja Terhadap Peningkatan Pendapatan Pada PT. Bulungan Tiga Putra Mandiri Desa Sanur Kecamatan Tulin Onsoi Kabupaten Nunukan Provinsi Kalimantan Utara
Authors: Suriana Suriana  , Sabirin Iskandar  , Khairina Rosyadah
Published: December 2023

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.
Analisis Rasio Profitabilitas Dan Likuiditas Terhadap Kinerja Keuangan Pada Bank BRI Unit Manarng Cabang Pinrang
Authors: Nurhalima Nurhalima  , Milka Pasulu  , Andi Herman Tellu
Published: December 2023

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.
Aqueles gramados acolhedores - Memórias futebolísticas de um processo de construção de identidade social
Authors: Stephanou Luis Carlos Ribeiro , Silveira Rogério Leandro Lima da
Published: December 2023

Este artigo se propõe a demonstrar a importância do futebol como forma de organização de identidades num bairro pobre da periferia de Porto Alegre – RS, a Restinga. Na pesquisa se verificou que as práticas em torno deste esporte foram uma significativa contribuição na luta contra a segregação social e racial neste bairro. Viu-se a importância da memória como fator de articulação de identidades e evocação de práticas de lutas sociais antirracistas que ocorreram em outros tempos e territórios, mas com forte influência cultural na vida cotidiana da população de trabalhadores/moradores da Restinga.  A pesquisa de campo foi desenvolvida através de entrevistas com diversos sujeitos que fizeram parte do processo de apropriação do território deste bairro através do futebol. Também foram feitas caminhadas etnográficas e observação de jogos.  Na primeira parte há uma breve descrição das características da Restinga e do processo de segregação que deu origem a este território e, em seguida, se descreve a histórica luta da população negra da cidade pelo direito a organizar times de futebol e como este processo se relaciona coma Restinga. Finalizando, se apontam as complexas relações entre os protagonistas e os desdobramentos e lacunas que se logrou observar a partir da pesquisa. O direito à cidade, entendido de forma ampla, também deve incorporar a possibilidade dos trabalhadores e moradores da periferia produzirem cultura e serem protagonistas da construção de suas identidades. Na Restinga, o futebol foi um dos veículos desta afirmação.
Optimizing Corporate Branding: The Role of Artificial Intelligence In Business Transformation of IQOS
Authors: Krisprimandoyo Denprahanto Agung
Published: December 2023

Corporate branding stands as a pivotal facet of a company's identity, wielding substantial influence over consumer perceptions and confidence. In the contemporary digital landscape, the optimization of corporate branding demands innovative methodologies. Artificial intelligence (AI) assumes a pivotal role in revolutionizing how companies conceptualize and manage their brand image. Leveraging AI-powered tools and algorithms furnishes invaluable insights into consumer behaviors, preferences, and prevailing market trends, empowering companies to make data-informed decisions, tailor branding strategies, and elevate overall customer experiences. Furthermore, AI's integration augments brand management endeavors by expediting the analysis of feedback, enabling swift adaptation to dynamic market shifts and evolving consumer sentiments. This research significantly contributes to both academic discourse and industry practices by elucidating AI's transformative prowess and furnishing guidance on embedding strategic branding approaches aligned with the exigencies of the digital era. Through an amalgamation of case studies and theoretical frameworks, this article illuminates the symbiotic relationship between AI and corporate branding, underscoring their mutually advantageous alliance within the sphere of business transformation.
Ecotourism-Based Model Development Strategy Local Wisdom of Indigenous People in Ubud Bali Indonesia
Authors: Suacana I Wayan Gede , Wiratmaja I Nyoman , Sudana I Wayan
Published: December 2023

The purpose of this research was to explore the ecotourism model based on the local wisdom of indigenous peoples at monkey forest attractions in Ubud Bali, as well as find their development strategies. The research method used was a qualitative research method with several stages. First, primary and secondary data collection was carried out. Second, the researchers chose an approach to reviewing data. Third, the researchers analyzed and interpreted the selected data. Fourth, the researchers did the writing and construction of the results. The results show monkey forests included a model of community ecotourism in which the main product and type of object is a long-tailed monkey with its forest habitat managed entirely by the Padang Tegal community. This model requires the quality, wholeness, and sustainability of nature and culture by ensuring partisanship in the community. The role of local communities is huge in efforts to maintain the integrity of character. This role is carried out from planning, during the implementation of development, and supervision in utilization. Monkey Forest development strategy as an ecotourism model based on local indigenous peoples: First, the process of developing ecotourism potential ranges from uniqueness, accessibility, facilities, governance, and preservation aspects. Second, encourage participation and improvement of community welfare in developing ecotourism in tourist attractions by including them in decision-making management. Third, the development of ecotourism models is carried out with the strategy of keeping the area sustainable as a natural area and still ensuring environmental sustainability. Fourth, using forest areas for ecotourism uses a preservation and utilization approach. Fifth, implementing environmental conservation education strategies by educating tourists and local communities on the importance of ecological conservation.
Model of Halal Center of the State Islamic University of Fatmawati Sukarno Bengkulu Based on Research and Development
Authors: Wahyuni Eka Sri , Isnaini Desi , Oktarina Amimah , Setiawan Adi
Published: December 2023

The establishment of the Halal Center of UIN Fatmawati Sukarno Bengkulu is very important to provide convenience for MSME actors in obtaining halal certification. Based on the perception data described above, it is necessary to monitor and facilitate the mentoring process for MSME actors. Halal product process assistant (PPH) is a service that must be available in a halal center, particularly in universities. Before implementing this PPH mentoring, it is necessary to have training in order to provide understanding and knowledge before implementing the mentoring process with MSMEs. To find out and analyze the halal center model at UIN  Fatmawati Sukarno Bengkulu using the research and development method. The researchers designed the PPH mentoring module based on the materials needed during the training. The following are the stages of compiling the PPH mentoring module by the researcher adapting the 4D development model by Thiagarajan. Based on the results of the module trial, it is known that the informants/respondents of this study gave a good perception of the PPH mentoring module. The first statement is that the material in the training module chosen is based on the need for assistance and has an average score of 4.79. The material in the training module is in accordance with the training objectives of 4.73. The highest average score of informants/respondents' answers is that the material in the training module is presented in an interesting manner, and discussed in depth at 4.92. This shows that the material presented in the module is relevant to the training activities carried out, making it easier for module users to get the material. According to the statement, the training module material can provide benefits in terms of knowledge and skills in PPH mentoring of 3.46. This is followed by a statement that the material in the module explains thoroughly the process of halal products with an average value of 4.63 and non-halal products with a value of 4.71. The material in the module is presented systematically with an average value of 4.72. This means that the modules are presented systematically so that users can easily understand the material explained and participate in PPH mentoring training.
The Effect of Work Environment and Servant Leadership on Employee Performance with Work Motivation as an Intervening Variable (Case Study in Bank Sumut Medan Sharia Branch Office)
Authors: Sabrina R. , Aulanda Nanda Fitria
Published: December 2023

The purpose of this study was to determine and analyze the effect of the work environment on employee performance, the effect of servant leadership on employee performance, the effect of work motivation on employee performance, the effect of the work environment on work motivation, the effect of servant leadership on work motivation, the effect of the work environment on employee performance through work motivation and the effect of servant leadership on employee performance through work motivation. In this study using a type of causal research using a quantitative approach with a sample of 51 respondents who are employees of PT Bank SUMUT Medan Sharia Branch Office. Data collection techniques used interviews and questionnaires. The data analysis technique uses Partial Least Square (SmartPls) to test the 7 (seven) hypotheses proposed in this study. The results of this study indicate that the work environment (X1) has a positive and significant effect on employee performance (Y), servant leadership (X2) has a positive and significant effect on employee performance (Y), and work motivation (Z) has a positive and significant effect on employee performance (Y). The work environment (X1) has a positive and significant effect on work motivation (Z) and servant leadership (X2) has a positive and significant effect on work motivation (Z). The work environment (X1) has a positive and significant effect on employee performance (Y) through work motivation (Z) and servant leadership (X2) has a positive and significant effect on employee performance (Y) work motivation (Z) in PT Bank SUMUT Medan Sharia Branch Office.
The Cultural Value of the Chinese Yangqin
Authors: Luo Qiqi , Pikulsri Chalermsak , Kaenampornpan Pornpan
Published: December 2023

This research article is part of a dissertation on "The Chinese Yangqin: Performance Practices and Aesthetic Characteristics", which found that the cultural values of the Chinese yangqin were mainly influenced by Chinese politics, social culture, and the aesthetics of the people, reflecting the changes in society and culture and the aesthetic preferences of the people.

As an introduced instrument, the chinese yangqin came with its own cultural values of cultural invasion and fusion. Pre-1949 yangqin music was rich in cultural values and was used in folk cultural events with a sense of ritual, serving to promote friendship and maintain social harmony. Secondly, it served a political function as a means of diplomacy, and an entertainment function in the folklore or at court. The cultural value of music after 1949 is relatively homogeneous, mainly for entertainment and cultural integration.
Building Bridges of Knowledge: Investigating the Nexus of Strategic Alignment in University-Industry Collaborations
Authors: Almaida Asty , Kadir Abdul Rahman , Sobarsyah Muhammad
Published: December 2023

University-industry collaboration (UIC) has emerged as a key driver of innovation through enabling knowledge transfer in meeting the evolving needs of partner institutions. This research explores the profound impact of strategic alignment on the effectiveness of university-industry knowledge exchange while exploring the determinants that drive the formation of strategic alignment. This research uses mixed methods, namely a concurrent embedded model with qualitative and quantitative approaches as the main and secondary approaches. Based on empirical data collected from a survey of 126 university and industry collaborations in Indonesia. The results of this research provide substantial insight into this area and confirm the central role of strategic alignment in the success of collaborative initiatives, especially at the team level. In particular, this research underscores the superiority of cognitive expertise in teams, compared with exclusive reliance on personality traits. This research also identifies trust and bond strength as important foundations of team dynamics, while highlighting the positive influence of operational and cultural fit on organizational factors. Significantly, this research challenges initial assumptions by not finding a direct relationship between shared understanding, strategic flexibility, balancing commitments, and achieving strategic alignment. These findings have profound implications for the strategic planning and implementation of UIC initiatives. In a broader context, this research provides theoretical and managerial contributions.