bluuebunny/crossref_metadata_2025 huggingface dataset:
СУЧАСНИЙ УРОК ФІЗИЧНОЇ КУЛЬТУРИ В УМОВАХ КОНЦЕПЦІЇ НОВОЇ УКРАЇНСЬКОЇ ШКОЛИ
Authors: Хома Тетяна Василівна , Сивохоп Еріка Едуардівна
Published: November 2024

У статті охарактеризовано сучасні підходи до уроків фізичної культури в умовах Концепції Нової української школи. Закцентовано увагу на меті освітньої галузі фізичної культури, окресленій в Державному стандарті базової середньої освіти. Проаналізовано вимоги до обов’язкових результатів навчання, що спрямовані на формування психічної та соціально-психічної сфери, залучення здобувачів освіти до систематичних занять фізичною культурою, володіння ними технікою виконання фізичних вправ, усвідомлення важливості занять спортом для підтримання належного стану здоров’я. Наголошено на важливості формування здоров’язберігаючої компетентності. Метою статті є окреслення специфіки проведення уроків фізичної культури на адаптаційному етапі навчання здобувачів базової середньої освіти (5 клас). Проаналізовано сучасні наукові розвідки з проблеми дослідження, виокремлено вимоги до уроків фізичної культури, їх навчально-розвивальне спрямування, описано окремі сучасні освітні технології, що використовуються, вказано на важливості взаємодії педагога й асистента вчителя при проведенні означених уроків у класах з інклюзивним навчанням. Авторами статті розглянуто окремі аспекти, що визначають специфіку уроку фізичної культури у 5 класі закладів загальної середньої освіти. Закцентовано на програмових вимогах, які базуються на застосуванні інноваційних методів навчання, дотриманні міжпредметних зв’язків, компетентнісного й діяльнісного підходів, застосуванні принципів практико-орієнтованого навчання, зв’язку із життям тощо. Запропоновано використання на уроках методів емоційної розминки, командної взаємодії, сюжетно-рольової гри, наведено приклади практичної реалізації методів у процесі роботи над варіативними модулями з легкої атлетики та рухливих ігор. Підкреслено, що система роботи на уроках фізичної культури орієнтована не тільки на вироблення фізичних якостей, покращення функціонування організму, а й формування вольових, морально-етичних цінностей особистості.
ФУНКЦІОНАЛЬНА АКТИВНІСТЬ БІЛІАРНОЇ СИСТЕМИ ПІСЛЯ ХОЛЕЦИСТЕКТОМІЇ У ДОВГОТРИВАЛОМУ ПЕРІОДІ РЕАБІЛІТАЦІЇ
Authors: Попович Дарія Володимирівна , Гавриленко Андрій Васильович
Published: November 2024

Основним методом хірургічного лікування захворювань жовчного міхура, особливо при жовчнокам'яній хворобі на сьогодні є лапароскопічна холецистектомія. Відновні заходи після оперативного втручання на довготривалому етапі реабілітації повинні бути спрямованими на підтримку функцій біліарної системи, що забезпечує належне травлення та покращує якість життя пацієнта. Метою роботи було дослідити динаміку жовчовиділення методом багатомоментного фракційного дуоденального зондування (БФДЗ) у пацієнтів після лапароскопічної холецистектомії на довготривалому етапі реабілітації. В дослідженні взяли участь 27 осіб, серед яких 19 (70,37%) це були жінки, 6 (29,63%) – чоловіки. Вік обстежених коливався в середньому від 35 до 60 років. Обстежені розділені на дві групи, одна з яких приймала тільки медикаментозні засоби (n=14), а друга в поєднанні з фармакологічними препаратами мала певні види реабілітаційного втручання (n=13). Результати: Тривалість І фази достовірно зменшилася, а об'єм жовчі збільшилися (р<0,05) у пацієнтів І, в пацієнтів ІІ групи дані показники мали більш виражену динаміку, (р<0,001). Тривалість ІІ фази у пацієнтів, які мали тільки фармакологічний менеджмент здовжилася на 18,6% (р<0,05), у пацієнтів, які проходили реабілітацію на 45,6% (р<0,001). Час виділення жовчі під час ІІІ фази достовірно зменшився в обох групах (р<0,05), (р<0,001). Кількість виділеної жовчі під час ІІІ фази у пацієнтів обох груп достовірно зменшилася (р<0,05), (р<0,001). Час виділення жовчі та її об'єм під час V фази достовірно зменшився у пацієнтів обох груп (р<0,05), (р<0,001). Таким чином, ефективність реабілітаційного втручання у пацієнтів ІІ групи після лапароскопічної холецистектомії доведена, достовірним покращенням (р<0,001) функціонування пацієнтів на рівні структури та нормалізацією функції гепатобіліарної системи та гастродуоденальної ділянки, що проявлялося у зменшенні відчуття болю та проявів диспепсичних розладів у вигляді нудоти та діареї. Отже, реабілітація пацієнтів після лапароскопічної холецистектомії з включенням в індивідуальну програму засобів фізичної терапії (фізичної реабілітації), навчання пацієнтів щодо харчування, дозвілля, способу життя є надзвичайно важливою та основною складовою фізіологічного відновлення.
РЕАЛІЗАЦІЯ ІНКЛЮЗИВНОЇ ПАРАДИГМИ В ОСВІТІ ДІТЕЙ З ООП В УКРАЇНІ У ВОЄННИЙ ПЕРІОД
Authors: Колупаєва Алла Анатоліївна , Таранченко Оксана Миколаївна
Published: November 2024

Статтю присвячено окресленню стратегічних напрямів реформування освіти дітей з ООП з акцентуванням на її функціонуванні в умовах війни в Україні. Наголошується на необхідності продовження реформуючих освітніх заходів, які розпочались у довоєнний період, зокрема впровадження біо-психо-соціальної моделі, що є основою розвитку, навчання та реабілітації дітей з особливими освітніми потребами. Серед таких заходів на особливу увагу заслуговує розроблення технологічних аспектів освітньої діяльності, зокрема: менеджменту інклюзивної освіти; технології співпраці; технології сервісної підтримки; технології тьюторської, підтримки, педагогічного асистування та ін. Представлено п'ятирівневу систему психолого-педагогічної підтримки дітей з ООП на основі визначення у них освітніх труднощів. Підкреслюється зростання чисельності учнів, котрі постраждали від військових дій на теренах України та необхідність надання їм психолого-педагогічної допомоги. Розглядається діяльність інклюзивно-ресурсних центрів у психолого-педагогічному супроводі дітей з особливими потребами. Наголошується на важливості їхньої психосоціальної підтримки під час та після війни.
EXPEDIENCY OF AUTHENTIC LITERATURE USE IN ESL CLASSES IN UNIVERSITIES
Authors: Haydanka Diana Volodymyrivna , Lytvynenko Hanna Maksymivna
Published: November 2024

In the article, the authors reveal current issues regarding the expediency of using authentic literature in English language classes in higher education institutions. Emphasis is placed on the need to introduce innovations into the educational process in order to train a competitive specialist who is able to freely express opinions and carry out analytical activities in accordance with modern challenges. The aim of the article is to investigate the effectiveness of using authentic literary texts in English language classes, which contributes not only to the deepening of language skills, but also affects the comprehensive development of the student's personality, forms cultural awareness and activates critical thinking. Modern foreign studies were analyzed, which considered the advantages of using literary texts, in particular, confirmed their role in the formation of cultural awareness of students, promoting the development of critical thinking and emotional intelligence, improving creative writing based on offered tasks. The attention of researchers is focused on the expediency of using modern literature, taking into account the relevance of the topic and its diversity, which makes language learning interesting, conscious and productive. The authors of the article analyzed the pedagogical advantages and practical application of modern literature in educational programs, in particular, indicated their effectiveness and efficiency. A survey was conducted for students of the first (Bachelor's) and second (Master's) levels of higher education in order to find out the influence of authentic modern literature on the development of language skills and critical thinking. The answers of the respondents regarding the question of the effectiveness of the use of the mentioned literature in English classes, the understanding of the author’s position and their own vision of the problematic of the work were analyzed. It is concluded that working with an authentic text in class activates the educational activity of students, provides an opportunity to freely express their own opinions, discuss and justify their own position.
Relationship of season with milk characteristics, yield, and shelf life of cheese in a hot climate
Authors: Hernandez Aquino Saul , González-Maldonado Juan , Flores-Garivay Rodrigo , Sosa-Gordillo Jesús F. , Valdés-García Yissel S.
Published: November 2024

E
Objective: the objective of the study was to identify whether there is a relationship between the environmental conditions of high temperature and humidity with the parameters of cheese yield and shelf life of Oaxaca-type cheese, made throughout two different times of the year, delimited by environmental temperature, in the Mexicali Valley, Baja California, Mexico.
Design/ Methodology/ Approach: from January to November, ambient temperature and relative humidity, characteristics of the milk used at the time of reception (temperature, acidity, density, somatic cell count and microorganism count), yield, and shelf life of the cheese were recorded. These variables were related to season (summer and winter) and to different Temperature and Humidity Index– THI intervals. An analysis of variance was performed, also, the relationship among sets of variables by Pearson correlation, and the multiple mean difference with the Tukey test (p ≤ 0.05).
Results: significant differences were observed in the density, acidity, temperature, somatic cell count and cheese yield of milk due to the effect of the time of year. In addition, an 11% decrease in cheese yield was found as the maximum THI exceeded 77 units. The shelf life showed positive significant difference (p ≤ 0.05) when milk was pasteurized, but it was not affected by the THI.
Limitations/ Implications of the study: this study was limited to a single period of analysis; so, it is necessary to monitor, and include additional milk quality variables.
Conclusions: heat environmental conditions negatively impact the characteristics of the milk, therefore reducing the yield of Oaxaca-type cheese. The microbiological characteristics are unfavorable during the hot season; the pasteurization of milk is the main factor that increases the shelf life of the cheese.
Avaliação da eficácia da adição de Ensifentrina ao tratamento com Tiotrópio em comparação com o uso exclusivo de Tiotrópio:
Authors: E. Santos Bruno , De Oliveira Ramos Fernanda , Hafermann Romão Julia , Lopes Costa Geraldo Lucas , Tasca Petroski Guido , Siedschlag Schmidt: Pedro Henrique , Pimentel Pincelli Mariangela
Published: November 2024

Antecedentes: Há diversas terapias inalatórias disponíveis para o tratamento da Doença Pulmonar Obstrutiva Crônica (DPOC). No entanto, muitos pacientes ainda sofrem com sintomas e limitações na função pulmonar. Isso destaca a necessidade de adicionar novas terapias complementares na tentativa de melhoria dos sintomas e da qualidade de vida destes pacientes.
Objetivos: Realizamos uma meta-análise para avaliar a eficácia da adição de Ensifentrina (ENS) ao tratamento com Tiotrópio (TIO) em comparação com o uso exclusivo de Tiotrópio em pacientes com DPOC.
Método: Nós pesquisamos no Pubmed, Embase e Cochrane por ensaios clínicos randomizados e controlados (ERCs). Posteriormente, identificamos os seguintes desfechos de interesse: Pico de VEF1 no dia 1, Área Sob a Curva (ASC) média do VEF1 (0-12h), Tratamento de Emergência relacionado a Eventos adversos (TEEA) e Qualquer Efeito adverso (EA). Também analisamos os seguintes subgrupos: Pico de VEF1 Alta dose (AD) (>1,5mg), Pico de VEF1 Baixa dose (BD), ASC média de VF1 (0-12H) Baixa dose (≦1,5mg) e ASC Média do VEF1 (0-12H) Alta Dose. A análise estatística foi realizada usando RevMan 5.4.1. A heterogeneidade foi avaliada com estatística I2.
Resultados: Identificamos 3 RCTs com um total de 528 pacientes incluídos. Houve diferença para os resultados individuais de Pico de VEF1 no dia 1 (Diferença Média (MD) 97.15 ml; 95% IC [59.65, 134.66]; p < 0.00001; I2=0%) e média de VEF1 ASC (0-12H) (Media de Desvio Padrāo (SMD) 0.24; 95% IC [0.03, 0.45]; p = 0.03; I2=0%) foram estaticamente elevados em pacientes tratados com ENS+TIO em comparação com Placebo (PBO) + Tiotrópio. Em relação ao pico de VEF1 no dia 1 o subgrupo Dose Alta observou-se resultado clinicamente significativo (SD 106.10 ml; 95% IC [38.43, 173.78]; p= 0.002; I2=27%). Além disso, analisamos quaisquer eventos adversos graves emergentes do tratamento e qualquer Efeito Adverso, em que nāo houve diferença significativa para o número destes eventos, comparando ENS+TIO à terapia convencional com Tiotrópio.
Conclusão: Os resultados desta meta-análise sugerem que o uso de ENS+TIO promove broncodilatação adicional significativa em pacientes com DPOC e apresenta bom perfil de segurança. Esses achados indicam que ENS+TIO podem ser considerados no tratamento de pacientes com DPOC.
Palavras-chave: Ensifentrina 1; Meta-análise 2; Tratamento 3; DPOC 4.
Pengajian Kitab Turath Peringkat Sekolah Menengah di Malaysia: Kajian Kes Kolej Permata Insan USIM
Authors: Tg Abdul Rahman Tg Ainul Farha , Zakaria Zulkarnin , Amir Fariz Ahla Falihah , Zakariya Fauzul Fitri
Published: November 2024

This study discusses one of the research projects developed by a group of students at PERMATA Insan College (KPI), USIM who studied the use of the text of Tayyib Al-Ihsan Fi Tibb Al-Insan, an old Malay medical reference authored by Wan Ahmad Ibn Wan Muhammad Zayn Al-Fatani. The aim of this study was to design an integrated infographic on the titles in the turath book. To achieve this objective, the student extracts the contents of this book based on the division of specific topics, then verify the information with scientific data, and finally design an integrated infographic related to the topic. This study used the ADDIE (Analysis, Design, Develop, Implement, Evaluate) model in designing the infographic. Several experts in the field are also involved in evaluating the already formed infographics. As a result, an integrated infographic using the Canva app is formed and meets the reader's needs of having original text and accompanying evidence of scientific discovery to provide readers with holistic information about the topic. In the future, it is hoped that more integrated infographics from the book of turath can be produced to expose the readers to the heritage of our past scholars who are growing from the eyes of today's readers.
ABSTRAK
Kajian ini membincangkan tentang salah satu projek penyelidikan yang dibangunkan oleh sekumpulan pelajar di Kolej PERMATA Insan (KPI), USIM yang mengkaji tentang penggunaan teks kitab turath Tayyib Al-Ihsan Fi Tibb Al-Insan, rujukan perubatan Melayu lama yang dikarang oleh Wan Ahmad Ibn Wan Muhammad Zayn Al-Fatani. Kajian ini bertujuan merekabentuk infografik bersepadu berkaitan tajuk-tajuk dalam kitab turath. Untuk mencapai objektif ini, pelajar- pelajar mengekstrak kandungan kitab ini berdasarkan pembahagian topik-topik tertentu, kemudian mengesahkan maklumat tersebut dengan data saintifik, dan akhirnya merekabentuk infografik bersepadu berkaitan topik. Kajian ini menggunakan model ADDIE (Analisis, Merekabentuk, Membangunkan, Melaksanakan, Menilai) dalam merekabentuk maklumat grafik tersebut. Beberapa pakar dalam bidang juga terlibat dalam menilai maklumat grafik yang telah direkabentuk. Akhirnya, infografik bersepadu menggunakan aplikasi Canva dihasilkan dan memenuhi kehendak pembaca iaitu mempunyai teks asal dan disertakan bukti penemuan saintifik agar pembaca dapat disajikan dengan maklumat yang holistik tentang topik. Pada masa mendatang, diharapkan lebih banyak lagi infografik bersepadu dari kitab turath dapat dihasilkan bagi mendedahkan para pembaca dengan warisan para ilmuan silam kita yang kian hari kian sendu dari mata pembaca hari ini.
Neoregional paradigm global economical space development
Authors: Chuzhykov Viktor
Published: November 2024

The rapid diversification of globalization, digital, communicative, and virtual processes in the world economy has significantly influenced the nature, structure, and development trends of regions. On one hand, this allowed regional scholars to focus their scientific research on sectoral changes within various administrative-territorial formations; on the other hand, different regionalist researchers concentrated their attention on creating new models of transregional relations within the identified local taxonomies. The organization of these relationships became an important factor in increasing global competitiveness, which not only ensured the relative stability of localities (new regions) but also stimulated further diversification of interregional and international relations. The reaction of traditional regions under such conditions was quite contrasting. As a result, at the turn of the century, hyper-innovative and, at the same time, hyper-depressive territories emerged («bear corners», «asymmetric zones», as well as innovative models, clusters, technoparks, innotechs, etc.). Moreover, the influence of governments or local communities, despite their desire to «promote development», did not always bring benefits, and numerous «financial injections» caused increasing dependence on so-called donors. In view of this, the scientific community divided into regional neoliberals and regional neo-Keynesians, who formed their concepts based on well-known old «reliable» theories as well as new paradigms, the justification for the production of which became increasingly controversial. At the same time, the demand for a new paradigm significantly increased, prompting many authors to identify the substantive basis of the neoregional paradigm, without which progress would be significantly stalled. This article identifies the peculiarities of the transformation of the nature, content, and specificity of local concepts and regional paradigms in the process of active promotion of global trends in economic and social development and the spread of multidisciplinary research. A graphical model of the formation of neoregional paradigms is developed, focusing researchers’ attention on its composite composition and multi-structural identification approaches.
Business eco-vision: climate-neutrality in terms of digitalization and green marketing
Authors: Maksymova Iryna , Petrishyna Tetiana , Bai Oleksandr
Published: November 2024

The dynamic shift of the modern economic paradigm towards climate neutrality presents new challenges for international business in the context of developing a progressive eco-vision. This adjustment is directly related to the transformation of business strategies in line with environmental, social, and governance principles. Despite the extensive coverage of the green economy in the modern scientific discourse, the issue of mutually reinforcing climate goals through innovative digital solutions and approaches to green marketing and PR remains relevant. The objective of this article is to identify the imperatives for shaping the eco-vision of modern business, taking into account the possibilities of digitalization and strategic integration of green marketing tools. The authors substantiate the critical role of the ESG concept in shaping the eco-vision, which is effectively enhanced by the integration of modern digital solutions. The study provides recommendations on how to use digital innovations to strengthen ESG components in order to achieve climate neutrality. The analytical expositions indicate that digitalization provides a wide range of tools for collecting and analyzing green data, emissions management, smart sensors, and green monitoring systems. Furthermore, the majority of these digital innovations are de facto effective and understandable for corporations, as evidenced by the results of international surveys. Conversely, promoting the necessity for a «green-digital» transition for business seems ineffective without a balanced positioning and PR. The article presents a summary of the most effective general strategic approaches to green marketing that allow companies to achieve their climate goals while avoiding the issue of greenwashing. It provides examples of international corporations on the way to decarbonization and the role of digital platforms in supporting the eco-vision, in particular through reputational positioning, using the example of the Climate A list. Finally, the article discusses the most significant challenges faced by international corporations in achieving climate neutrality and emphasizes the effectiveness of digital solutions in managing sustainable development. The research findings outline the pivotal role of green PR in promoting environmental responsibility and engaging stakeholders. At the same time, the authors note positive trends in consumer demand for environmentally friendly products and practices. One of the key findings is that digital transformation and green PR are mutually reinforcing strategies that reinforce a business’s eco-vision, creating a synergistic effect for climate-neutral economy.
Expected credit losses in international banking business
Authors: Musiiets Tetianа , Olshevska Iryna , Mozhna Valeriia
Published: November 2024

The late and insufficient formation of provisions for credit losses became one of the causes of the global financial crisis of 2008-2009. In response to the challenges posed to the international community by this crisis, the Basel Committee on Banking Supervision developed Basel III requirements for financial institutions, which include including issues of credit risk assessment. The International Financial Reporting Standards Board has completely revised its vision of credit risk assessment approaches and issued a new standard, IFRS 9 Financial Instruments. However, Basel III and IFRS 9 form only a general framework for the estimation of expected credit losses, leaving a wide field for the application of professional judgment to the estimation of expected credit losses in conditions of financial instability. This creates the risk of manipulation of banks’ financial indicators. The purpose of the work is to conduct a study of Basel III and IFRS 9 «Financial Instruments» approaches to estimating expected credit losses and their application during financial instability caused by various causes. Credit losses are the difference between all the contractual cash flows that the entity is due to receive under the contract and all the cash flows that the entity expects to receive, discounted at the original effective rate of the instrument (or the effective rate adjusted for the credit risk, for instruments in default). The article examines strategies for credit risk management and credit loss minimization, among which the formation of a reserve for expected credit losses has a special place, which has a direct impact on the bank’s financial result and by its nature is the recognition of potential future losses in the current period, which arose on the basis of the past or current event. The article presents a formula for calculating expected credit losses, which allows the bank to assess credit risk not only on the balance sheet, but also on the off-balance sheet part of contractual relations. The methods used to estimate the probability of a counterparty’s default are considered. With the full-scale invasion of russia into Ukraine in 2022, the risk of default of economic entities operating on the territory of Ukraine has increased significantly. Accordingly, expenses for the formation of reserves for expected credit losses increased. The stability of the financial sector is one of the key issues of the wartime economy. Therefore, the article examines the approaches of such banks of Ukraine as JSC CB PrivatBank, JSC State Export-Import Bank of Ukraine, JSC Raiffeisen Bank to the assessment of expected credit losses in a period of high uncertainty and the development of strategies for managing the existing credit risk, which is strategically important for Ukraine. Analysis of Ukrainian banks’ ability to overcome the impact of financial instability caused by russia’s full-scale war against Ukraine through the application of professional judgment to estimate expected credit losses in 2022.
Theoretical basics of the Ukrainian socio-economic recovery policy
Authors: Tkachenko Olena , Lisniak Ivan , Zahrebelnyi Dmytrii
Published: November 2024

The article is devoted to the systematization of the theoretical foundations of the development and evaluation of the social results of the state economic policy implementation. It outlines the prospective research directions for the harmonization of the domestic theoretical and analytical support of the state economic policy with the modern mainstream of economic theory. The article operates with a theoretical abstract models and does not cover the issue of their operationalization and the selection of quantitative measurable indicators for empirical verification of formulated hypotheses. Accordingly, it does not use methods of working with quantitative data. Relying on the methodology of Imre Lakatos with the selection of a «core» and a «discussion shell» in the composition of each direction of economic science, we highlight four basic theoretical pillars for the development and evaluation of the social results of the state economic policy implementation as part of the modern economic mainstream. A combination of chronological and logical principles of determining the sequence of the stage of development of scientific policy support is used to highlight the main trends in the development of theoretical and analytical support for state economic policy. The well-founded tendency of the development of scientific and analytical support of state policy towards the formulation of goals and objectives in terms of welfare growth and the gradual rejection of the creation of a «standard offer» of public goods and social protection in favor of personalized programs to support social mobility and the development of human potential. Then the attention of policy developers and evaluators is directed not so much to its beneficiaries, but to groups that have difficult access to the benefits generated by the policy or remain outside the circle of beneficiaries at all.
Analysis of gender disaggregated indicators of the ukrainian energy’s labor market
Authors: Kyrylenko Volodymyr , Verba Denys , Nikolayenko Dmytro
Published: November 2024

The article is devoted to the assessment of the potential for improving the provision of labor resources in the Ukrainian energy industry due to the expansion of the employment sphere in the industry, which will be characterized by gender-balanced demand and supply of labor and the determination of the possibilities of facilitating the equalization of the load on vacant jobs from the side of female and male labor supply. The article uses the author’s method of combining the results of a sample study (its results made it possible to divide professions specific to energy into three groups using the expert method: «those where male employment dominates», those where female employment dominates» and «those where a balanced gender structure of employment is observed «) and data from the state employment service on the volume of demand and supply on the registered labor market. As a result, estimates of the scale of demand and supply of labor in the sectors of predominantly male, predominantly female labor and in the sector of gender-balanced employment in the Ukrainian energetic were obtained. Average weighted gender-disaggregated load indicators for available vacancies in the energy industry of Ukraine were calculated.
As a result, the hypothesis formulated in relation to developed countries, at the beginning of the 21st century received empirical confirmation for the case of Ukraine. about the mutually supportive nature of the processes of raising the organizational and technical level of economic activity and improving the gender balance of employment. The thesis was also confirmed, which is of critical importance for determining the ways to ensure the sustainability of the domestic energy industry in the conditions of russia’s military aggression and mobilization: harmonization of working conditions and employment at energy enterprises with the needs of women, in particular, the elimination of factors of difficulty and harmfulness of work in the field of predominantly physical work, the creation of organizational and technical conditions for the combination of professional and family responsibilities, the elimination of institutional (legal and behavioral) restrictions on women’s access to employment in the energy sector and a dynamic career have a significant potential to improve the provision of personnel needs of energy enterprises.
Reconfiguration of the taxation system in the framework of the recent offshoring schemes
Authors: Lutsyshyn Zoriana , Katrych Olena
Published: November 2024

The article explores the current practice of organizational and legal regulation of offshore business worldwide in the context of unification of the national fiscal-tax system, erosion of the tax base, and tax evasion. The relevance of the topic is driven by changes in the global financial system and increased interconnectedness. The interconnection of financial systems provides an incentive for collective action by countries in shaping international standards and control mechanisms to combat tax evasion and preserve national budget revenues. Despite the significant scientific works of such Western authors as B. Arnold, K. Bilgren, D. Sandler, D. Pinto, as well as domestic researchers such as Y. Horodnichenko, K. Kovalchuk, Z. Lutsyshyn, N. Yuzhanina and T. Frolova, there is no single point of view on the effectiveness of existing mechanisms of decriminalization and de-offshorization of national economies. The current global context, especially after the COVID-19 pandemic, underscores the need to review and improve existing approaches to combating base erosion and tax evasion. The peculiarities of using cryptocurrencies as a new tool for tax evasion are examined. Cryptocurrencies pose new challenges for tax authorities as their use complicates tracking financial flows and facilitates tax evasion. The main material of the article includes an analysis of OECD tax transparency standards, which are not prepared for the new financial dimension, and the identification of the OECD’s «Achilles’ heel» rules, which could be exploited for illicit activities. The conclusions of the article emphasize the directions for implementing tax practices to restrict the outflow of profits to offshore jurisdictions based on the provisions of the BEPS Action Plan and CFC rules into Ukrainian legislation. The impact of digital financial instruments on micro- and macroeconomic stability is investigated, emphasizing the need to adapt tax norms to the new challenges of the global economy. In particular, the analysis examines how the coronavirus pandemic has contributed to the increased demand for cryptocurrencies and heightened attention to tax transparency issues. Additionally, the necessity of international cooperation for the effective implementation of new tax rules and ensuring the stability of the global financial system is highlighted. Approaches to improving tax legislation, including stricter regulation and the implementation of new technological solutions for tracking financial transactions, are analyzed. Furthermore, the role of national and international organizations in supporting transparency and combating tax abuses is discussed, including the OECD’s contribution to shaping global tax reporting standards. The research findings may be beneficial for policymakers, researchers, and practitioners working in the field of international taxation and financial regulation.
Formation of a strategy for managing intellectual potential at enterprises: a multifactorial approach
Authors: Shepelenko Svitlana
Published: November 2024

Intellectual potential is becoming an increasingly critical resource for enterprises in today’s world of growing competition and rapid change. Managing this potential requires not only technical knowledge, but also a strategic approach that aligns the goals of the enterprise with the capabilities of its intellectual resources.
The author of the article highlights a multifactorial approach to the formation of an intellectual potential management strategy. This approach takes into account various aspects that affect the effective management of an enterprise’s intellectual capital, such as human resources, technological infrastructure, knowledge and innovation, and organizational culture.
The basic principles and approaches proposed in this article may prove to be very useful for the management of enterprises in formulating their intellectual capital management strategies. Given the complexity and dynamics of modern business, it is important to have evidence-based and practically oriented strategies that will allow enterprises not only to survive but also to thrive in this environment.
To further implement the ideas presented in this article, possible directions for future research could include empirical studies that demonstrate the effectiveness of different strategies for managing intellectual potential in different industries and contexts.
The materials presented in this article are an important tool for transferring knowledge and developing strategic thinking in enterprise management. Such research is an important basis for developing and improving practical management strategies that help enterprises achieve their goals in a complex and changing business environment.
A facile, selective aerobic oxidation of alcohols over commercial activated carbon
Authors:   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China, WANG Xing , WEN Hui ,   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China, LIU Yake ,   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China, KONG Ang ,   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China, ZHAI Ruihua ,   Qingdao Haiwan Chemical Engineering Design&Research Institute Co.,Ltd. Qingdao, 266061, China, LIU Di ,   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China, GUO Qingbin ,   College of Chemical and Biological Engineering, Shandong University of Science and Technology, Qingdao, 266590, China
Published: November 2024

Commercial activated carbon without any modification was successfully applied to aerobic oxidation of alcohols. The activity test confirmed that commercial activated carbons possessed tangible catalytic activities. Aldehydes/ketones and carboxylic acids were selectively furnished on activated carbon in the presence/absence of solvent. Compared to the metal catalyst, activated carbon had advantages of excellent availability, low cost, environmental benignity and good reproducibility. Our procedure provided an alternative for the selective aerobic oxidation of alcohol.
Comparison of EasyM, a clonotypic mass spectrometry assay, and EuroFlow minimal residual disease assessment in multiple myeloma
Authors: Zhao Jessie , Khong Tiffany , Gorniak Malgorzata , Khaled Abir , McDonald Zac , Reynolds John , Mithraprabhu Sridurga , Bingham Nicholas , Lim Suehli , Wong Daniel , Johnston Anna , Motorna Olga , Murphy Nicholas , Quach Hang , Yang Liqiang , Spencer Andrew
Published: November 2024

Not available.
Socio-Demographic Factors Associated with the Knowledge, Attitude and Practice (KAP) of Dengue Patients of Dhaka City During 2021 Dengue Outbreak
Authors: Barua Priyanka , Mahjuba Sayeda , Biswas Md Rasel , Alamgir Khan Afsana , Rahman Md Khalilur , Musa Sharmin
Published: November 2024

Dengue has emerged as one of the most serious mosquito-borne viral infections, with an increasing global occurrence. In Bangladesh, it has become endemic with recurrent occurrences. The present study aims to evaluate the socio-demographic factors affecting the knowledge, attitude and practice (KAP) of 526 dengue patients of Dhaka city in 2021. As face-to-face interviews in the hospitals were prohibited due to COVID-19 restrictions during 2021, contact number of the dengue patients admitted to different hospitals of Dhaka city were obtained from Directorate General of Health Services (DGHS) and data were collected according to a questionnaire by interviewing the patients over telephone. Association between socio-demographic factors and knowledge-attitude scores, and between socio-demographic factors and practice scores were analyzed statistically. Among the 526 patients, majority were from Dhaka South City Corporation (DSCC) (53.8%), lived in small sized families (76.43%), had a Masters degree (22.43%) and a family income above 30000 BDT (Bangladeshi Taka) per month (66.92%). 74.33% patients had good level of knowledge and attitude, and 27.19% had good practice level. Education level, monthly income, area of residence and house type were associated with good knowledge and attitude but only house type was associated with good practice. A significant correlation was found between knowledge-attitude and preventive practice scores. The study findings indicate that though majority had good knowledge and attitude, people were still affected by dengue due to lack of enough preventive practices. The study suggests that there should be effective preventive practices with community participation to reduce dengue transmission.
Bangladesh J. Zool. 52(2): 167-184 2024
Fish Diversity and Socio-Economic Status of Gomti River Fishermen at Cumilla Sadar Bangladesh
Authors: Shamsil Arafeen Mohammad , Tasnim Jarin , Siam M A Habib , Owaresat J K , Al Asek Abdullah Al , Sara Sabira Ahmed , Kibria Md Manzoorul
Published: November 2024

The Gomti River originates in eastern Tripura, India, and flows westward into Bangladesh, supporting a variety of fish species along its course. This study focused on evaluating the fish diversity and the socio-economic status of fishermen in the Gomti River at Cumilla Sadar Upazila, Cumilla, Bangladesh. Researchers identified 37 fish species from 5 orders and 15 families, with most species belonging to the Cypriniformes and Siluriformes orders. According to the IUCN Bangladesh (2015), 9 species were classified as near threatened, 3 as endangered, and 4 as vulnerable. The data included metrics such as species richness, the Shannon-Wiener diversity index, and species evenness. In July, the river's species richness was recorded at 32, the Shannon-Wiener diversity index at 3.30372, and species evenness at 0.66074. By December, these values decreased to 9 for species richness, 2.10556 for the Shannon-Wiener index, and 0.66423 for species evenness, reflecting a decline in fish diversity in the Gomti River. Information was also gathered through interviews with 30 randomly chosen fishermen and focus group discussions using a structured checklist. The findings showed that 54% of the fishermen had annual earnings between BDT 91,000 and 1,20,000. The majority of the fishermen were aged between 35 and 50 years, with 87% married, an average family size of 5-7 people, and mostly living in nuclear families. Additionally, 53% of the fishermen had education only up to the junior secondary level. Most fishermen depended on allopathic doctors for healthcare, and their living conditions, including housing and sanitation, were poor. Various indicators of livelihood suggest that the fishermen are living in dire conditions. To address these challenges, adopting community-based aquatic resource management strategies could boost fish production and improve the living standards of the communities along the Gomti River.
Bangladesh J. Zool. 52(2): 185-199, 2024
Preliminary Study on the Craniomandibular Measurements of the Lesser Ricefield Rat, Rattus losea (Rodentia: Muridae) from Taiwan
Authors: Biswas Jadab Kumar , Motokawa Masaharu
Published: November 2024

A preliminary study was conducted on craniomandibular measurements in the lesser ricefield rat (Rattus losea) collected from Taiwan, using traditional morphometrics among a total of 26 morphometric characteristics. A relatively larger mean size was detected in males for 18 (69.23%) measurements. The condylobasal length ranged from 35.35 to 40.28 mm (mean: 37.65, SD: ± 1.63) in males and 36.38 to 39.12 mm (mean: 37.50, SD: ± 1.02) in females. The mandibular length varied from 19.62 to 23.95 mm (mean: 21.40, SD: ± 0.32) in males and 20.48–22.08 mm (mean: 21.04, SD: ± 0.52) in females. Two-sample univariate analysis indicated non-significant difference between the sexes for all measurements. In overall measurements, the length of the nasal bone was comparatively longer than the length of the frontal, parietal, and inter-parietal bone. Most characteristics of the skull (72%) showed a significant correlation with condylobasal length. Although the first principal component (PC) accounted for 58.24% of the total variance, scatter plots of the principal components showed that male and female values largely overlapped. Finally, we discussed the morphological characteristics of the R. losea skull in relation to the patterns of other Rattus species.      
Bangladesh J. Zool. 52(2): 225-235, 2024
Cadmium Chloride Induced Histopathological Alterations in the Selected Organs of Nile tilapia Oreochromis niloticus (L.)
Authors: Begum Shawkat Ara , Hasnath Mahabuba , Abdul Aziz Kazi
Published: November 2024

Histopathological alterations in the selected organs of a freshwater fish Oreochromis niloticus (L.), exposed to sub lethal concentration (17.5 ppm) of cadmium chloride (CdCl2), were studied at laboratory conditions. Static bioassay test was carried out to determine the sub lethal concentration. The changes in gill, liver, kidney, stomach and intestine of the fish were observed after 7 and 30 days exposure. The degenerative changes exhibited in fish organs were more severe and pronounced at long term exposure than that of at short term. The histopathological changes observed in the gills were fusion of secondary lamellae due to hyperplasia and hypertrophy, lifting and rupture of lamellar epithelium, oedema of primary lamellar tip, necrosis, damage of pillar cell system, congestion in blood vessels and haemorrhagic gill rays. Changes in the liver included disruption of cords, highly chromatic and irregular shaped shrunken hepatocytes, pyknotic nuclei, rupture and loss of cell boundaries, congestion in blood vessels and sinusoid, and presence of yellow brown bodies. Degeneration of tubular epithelium, tubular lumen with cellular debris, necrotic and swollen glomeruli, and haemopoietic tissue degeneration were marked in the kidney of exposed fish. Stomach tissues revealed rupture and separation of mucosal epithelium, swollen epithelial cells, degeneration of gastric gland cells, scattered blood cells all over the tissue and necrosis in the mucosal epithelium and lamina propria. In intestine, disintegration and rupture in mucosal epithelium, sloughing off epithelial and mucous cells, blood congestion in lamina propria, increased goblet cells, etc., were observed during the present study.
Bangladesh J. Zool. 52(2): 237-251, 2024
Polytene Chromosome Banding Pattern three Drosophila species from Bangladesh
Authors: Hoque Md Nazmul , Ashfaqul Muid Khandaker , Shamimul Alam Mohammad
Published: November 2024

In this study, polytene chromosome maps of three Drosophila species (D. ananassae, D. bipectinata, and D. melanogaster) belonging to the melanogaster group were constructed based on their banding patterns obtained through analysis of images generated by aceto-orcein staining of salivary gland chromosomes. The nuclei of the salivary gland cells in each of the three Drosophila species contained six chromosome arms (X, 2L, 2R, 3L, 3R, and 4). The chromosomal inversion number and banding patterns of six chromosome arms were slightly changed among D. melanogaster, D. ananassae and D. bipectinata. Banding patterns were similar in D. melanogaster and D. ananassae. However, D. bipectinata polytene chromosome banding pattern were slightly different from that of D. melanogaster and D. ananassae. A significant banding difference was observed in the case of D. bipectinata. Chromosome number 4 was detected as a small chromosome among the Drosophila chromosomes. The species-specific polytene chromosome banding patterns can be valuable tools for chromosomal aberration detection. Thus, the results might provide a background to study their evolutionary history, genetic diversity, and phylogenetic relationships.
Bangladesh J. Zool. 52(2): 253-261, 2024
PENDEKATAN BARU DALAM PEMBELAJARAN AKUNTANSI : IMPLEMENTASI COA QUARTET DI SMAN 6 CIMAHI
Authors: Tanjung Riani , Fauzan Mohamad Nurkamal
Published: November 2024

Accounting learning in high schools is often perceived as boring and difficult by many students. At SMAN 6 Cimahi, the learning model employed involves teacher lectures, instructions to complete student worksheets (LKS), and individual interactive computer games. While this method has its advantages, there is a need for a more innovative and collaborative approach. This PKM examines the implementation of the CoA Quartet method, a game-based learning approach that promotes teamwork and healthy competition, in an effort to enhance student engagement, understanding, and social skills. The CoA Quartet consists of various activities that encourage student collaboration to solve accounting tasks in an interactive and enjoyable way. An evaluation was conducted through questionnaires filled out by 180 students after the CoA Quartet was implemented. Data analysis using the Chi-square test showed that this method had a significant impact on student engagement, increasing their interest and understanding in accounting learning. The results of this study support the application of CoA Quartet as an effective method in high school accounting education. The PKM also provides recommendations for implementing similar methods in other schools to improve the quality of accounting education.
PELATIHAN PEMBENTUKAN KEPRIBADIAN YANG SEHAT DAN POSITIF MELALUI TERAPI INNER CHILD KEPADA MAHASISWA JURUSAN ADMINISTRASI BISNIS POLITEKNIK NEGERI MANADO
Authors: Silvana Nisba , Manueke Selfy , Makinggung Juliet P.T.
Published: November 2024

This inner child therapy training aims to make students majoring in Business Administration at Politeknik Negeri Manado able to make peace with the inner child trauma experienced so that they can develop a healthy and positive personality. The problem faced is that about 44 students experience an inner child. This can be seen from the condition of students who show unstable emotional turmoil in the classroom. The inner child is the result of bad experiences or events in the past that have not been resolved properly. The negative effects of the inner child students feel are difficulty knowing themselves well, lack of ability to understand their potential, lack of trust in themselves and others, quickly feeling disappointed with various life situations, and lack of ability to control emotional turmoil. The purpose of meditation is for each student to be able to accept and make peace with their inner child trauma, besides that meditation which is done regularly can reduce the level of depression, a person's emotional condition tends to be more stable, able to generate positive energy so that they can live life better. Based on the follow-up survey of the training results, it was found that around 81.25% of students were able to make peace with their inner child.