bluuebunny/crossref_metadata_2025 huggingface dataset:
ВПЛИВ ПЕРЕЖИВАННЯ СИТУАЦІЇ НЕВИЗНАЧЕНОСТІ НА ПСИХОЛОГІЧНИЙ ДОБРОБУТ ОСОБИСТОСТІ
Authors: Папуча Микола Васильович
Published: January 2025

У статті розкривається актуальність проблеми переживання ситуацій невизначеності українцями в умовах повномасштабної війни. Зазначається, що досвід проживання гостро невизначених ситуацій негативно впливає на психологічний стан особистості. Тому метою статті визначено аналіз впливу переживання ситуацій невизначеності на психологічний добробут особистості. Ситуації невизначеності трактуються як ситуації, які не підлягають готовим схемам інтерпретації, не мають звичайної логіки пояснення, відрізняються відсутністю відомих часових, смислових, причинно-наслідкових та інших закономірностей. Невизначені ситуації характеризуються новизною, суперечливістю, складністю, множинністю можливостей, виборів і рішень, непередбачуваністю, неконтрольованістю. Під невизначеністю пропонується розуміти афективно-когнітивний стан людського досвіду, який характеризується кризою передбачуваності очікуваного майбутнього, прийняття рішень, ідентичності, свободи волі. Важливим механізмом опанування ситуацій невизначеності є переживання. Переживання розглядається як особлива діяльність по перебудові психічного світу, спрямовану на встановлення смислової відповідності між свідомістю і буттям, загальною метою якої є підвищення осмисленості життя. Ця діяльність актуалізується в критичних ситуаціях неможливості досягнення суб’єктом головних мотивів і планів його життя, руйнації ідеалів та цінностей, результатом такої діяльності є перетворення психічної реальності. Робляться висновки про те, що життя людини в своїй екзистенційній основі наповнене невизначеністю, яка може бути позитивним фактором для виявлення людської свободи, креативності, життєвого інтересу та розвитку; екстремальні ситуації невизначеності негативно впливають на психологічне благополуччя особистості; переживання є тим основним психологічним механізмом, що дозволяє опанувати ситуацію невизначеності через трансформацію ціннісно-смислової сфери особистості, надання нових значень, зміну світогляду, реконструювання ідентичності людини; психологічна допомога особистості може полягати, зокрема, у супроводі процесу переживання гостро невизначених ситуацій.
Expression and correlation of endoglin, sEndoglin, and MMP-14 on preeclampsia placenta
Authors: Iswanti Febriana Catur , Mudjihartini Ninik , Paramita Reni , Purwosunu Yuditiya , Prijanti Ani Retno
Published: January 2025

Background: Hypertensive disorders, particularly preeclampsia, are major contributors to maternal mortality and neonatal morbidity. Angiogenic imbalance plays a critical role in placental ischemia, a hallmark of preeclampsia.
Purpose: This study aimed to investigate the roles of endoglin, soluble endoglin (sEndoglin), and matrix metalloproteinase-14 (MMP-14) in the angiogenic imbalance observed in preeclampsia placentas compared to normal-term placentas.
Method: A cross-sectional study was conducted using 68 placental samples: 34 from normal-term pregnancies and 34 from preeclampsia cases. Concentrations of endoglin, sEndoglin, and MMP-14 were measured using the sandwich ELISA method, and protein levels were determined using the Christian Warburg method. Data were analyzed using SPSS version 20.
Results: The concentration of endoglin in preeclampsia placentas was slightly higher (1.37 [0.2–2.2] ng/μg protein) compared to normal placentas (1.12 [0.6–14.1] ng/μg protein), although the difference was not statistically significant. In contrast, sEndoglin (0.05 [0.0–0.01] ng/μg protein vs. 0.02 [0.0–0.3] ng/μg protein) and MMP-14 (0.14 [0.1–0.6] ng/μg protein vs. 0.11 [0.1–1.3] ng/μg protein) concentrations were significantly higher in preeclampsia placentas compared to normal placentas. All parameters showed a gradual decrease with advancing gestational age. sEndoglin and MMP-14 demonstrated a strong positive correlation (r = 0.658, p < 0.001), while endoglin and MMP-14 exhibited a moderate positive correlation (r = 0.554, p < 0.001).
Conclusion: Endoglin, sEndoglin, and MMP-14 were differentially expressed in preeclampsia placentas, with sEndoglin and MMP-14 significantly elevated. These findings highlight their potential role in angiogenic imbalance and may provide insight into the pathophysiology of preeclampsia.
Investigation of catechin’s anti-inflammatory activity: A bioinformatics and molecular docking study
Authors: Suprahman Nisa Yulianti , Sari Bulan Rosita , Fauziyya Riri , Fatimah
Published: January 2025

Background: Inflammation plays a key role in the progression of many chronic diseases. As a country with rich biodiversity, Indonesia offers numerous phytochemicals with potential for drug development, including catechin, a natural compound with anti-inflammatory properties.
Objective: This study aimed to identify potential anti-inflammatory targets of catechin and evaluate its inhibitory potency through molecular docking simulations.
Methods: Data acquisition and refinement were conducted using the NCBI, STRING, and STITCH databases, with intersections identified through Venn diagrams. Molecular docking was performed using AutoDockTools 1.5.6, and interactions were visualized with BIOVIA Discovery Studio.
Results: Bioinformatics analysis predicted that catechin inhibits three pro-inflammatory proteins: COX-2, HSP90, and IL-2. Catechin’s inhibitory potential was indicated by negative binding energies and interactions with amino acid residues critical for target protein activity. Among the targets, IL-2 exhibited the lowest binding energy with catechin (-5.12 kcal/mol), suggesting it as the primary anti-inflammatory target. However, catechin’s binding affinity was lower than that of the native ligand (-11.78 kcal/mol).
Conclusion: IL-2 is predicted to be the primary target for catechin’s anti-inflammatory activity. Structural modifications of catechin are recommended to enhance its binding affinity and therapeutic potential.
SAN MARTÍN NEIRA, LILIAN C. (2023). RESPONSABILIDAD CIVIL POR DESASTRES NATURALES. FENÓMENOS NATURALES EXTREMOS ANTE LA RESPONSABILIDAD CIVIL. VALENCIA: TIRANT LO BLANCH, 260 PP.
Authors: Gallardo Benavides Nelson
Published: January 2025

Con regularidad, el país sufre las consecuencias de fenómenos naturales extremos, que ocasionan innumerables daños físicos, psíquicos y patrimoniales en la población. En ese orden de ideas, la autora propone una revisión crítica de la responsabilidad civil por daños asociados a dichos eventos, en especial aquellos que afectan el territorio: terremotos, tsunamis, incendios forestales, erupciones volcánicas, inundaciones, entre otros. […]
Pornografía deepfake en la era de la IA: nuevos desafíos para la educación de género, humanística y tecnológica
Authors: Pereira Hernández María Luisa , Zatarain Avendaño Virginia Mirella
Published: January 2025

La proliferación de deepfakes, particularmente en forma de pornografía, emerge como una amenaza creciente en la sociedad digital contemporánea, exacerbando la violencia de género y planteando desafíos significativos para la educación y la seguridad en línea. Este estudio cualitativo se centró en investigar el estado actual de la investigación sobre pornografía deepfake y su impacto educativo, utilizando el método de análisis de contenido con la técnica de análisis temático. Los resultados revelaron un preocupante aumento en la producción de este tipo de contenido manipulado, con un impacto desproporcionado en las mujeres. Se destacó la necesidad urgente de fortalecer la legislación, promover la alfabetización digital y fomentar el pensamiento crítico en el ámbito educativo para mitigar los efectos negativos. Se concluyó que abordar la ciberviolencia contra las mujeres requiere respuestas integrales y colaborativas, incluyendo el desarrollo de estrategias efectivas y la identificación de áreas de investigación futuras para proteger los derechos humanos en el entorno digital. Este análisis subraya la importancia de avanzar hacia una sociedad digital más segura y ética, en la cual la educación juega un papel crucial en la preparación de individuos para interactuar de manera responsable y crítica con la tecnología emergente.
Investigating Mitochondrial Proteins’ Function in Mitoribosome Assembly and Nucleoid Dynamics in S. cerevsiae Utilizing Fluorescent Imaging
Authors:   , Wayne Mariko
Published: January 2025

In eukaryotes, mitochondria have their own ribosomes called mitoribosomes (MRC), that synthesize proteins essential for oxidative phosphorylation (OXPHOS). Mutations to mitochondrial ribosomal proteins (MRP) or assembly factors can lead to various pathologies including cardiomyopathies, hearing loss, and cancer. However, the process by which the mitochondrial ribosome is assembled remains largely unknown. So far there are only ~20 MRC assembly factors being identified. In contrast, its counterpart in cytosol, the cytosolic ribosomal assembly requires over 200 assembly factors, implying that more assembly factors for the mitochondrial ribosomes await to be identified. This study focuses on exploring the protein components involved in MRC assembly and nucleoid dynamics in Saccharomyces cerevisiae (S. cerevisiae). To facilitate the studying of MRC, we took advantage of a yeast knockdown strain to alter mitochondrial structure to discern the compartments of the mitochondria. Ribosomes are assembled in the nucleolus of the nucleus, and we hypothesize a similar MRC assembly condensate is present in the mitochondria near nucleoids. To observe the dynamics of nucleoids in S. cerevisiae, we took advantage of the fluorescence recovery after photobleaching (FRAP) of fluorescently tagged mitochondrial DNA (mtDNA) associated protein, Abf2. Overall, this study expands the knowledge base of MRCs by finding assembly factor localization and determining the dynamics of nucleoids.
Impact of Sensory Diets on Occupational Performance
Authors:   , Holloway Kyndra , Howard Cassandra , Collin Makena , Pillos Princess
Published: January 2025

This study investigates the impact of individualized sensory diets on children’s occupational performance in daily life. Sensory diets are structured, child-specific interventions designed to facilitate improved sensory processing by integrating activities into established routines. They involve a tailored home program plan, consistent application, and interventions aligned with the child’s specific sensory needs (Wilbarger, 1995).Using a multiple single-case study design, this research examined the outcomes of sensory diets prescribed alongside direct occupational therapy (OT) services for four white male children aged 3 years, 11 months to 5 years, and 8 months with neurodevelopmental disorders.

Participants were recruited through Developmental FX (DFX) in Denver, CO, and their progress was assessed from January to October 2024 using the Canadian Occupational Performance Measure (COPM). COPM performance ratings, measured at three-time points (T0, T1, T2), tracked changes in body awareness, emotional regulation, fine motor skills, and social engagement. Results indicated improvements in some areas, particularly in fine motor skills and self-care routines, for participants with higher compliance (75-100%), while those with low compliance (0-25%) demonstrated limited progress. Key factors influencing outcomes included alignment between the sensory diet activities and therapeutic goals, compliance, and the duration of intervention.

These findings highlight sensory diets as a valuable intervention for addressing sensory processing challenges and enhancing occupational performance in children. This study contributes to the growing evidence supporting sensory diets as a key component of pediatric OT, fostering collaboration between therapists and families to promote meaningful improvements in children’s daily lives.
Exploring the Synergy of Executive Functions and Sensory Processing in Shaping Occupational Participation
Authors:   , Aguirre Isabella , Mulvaney Kaitlin , Zertuche Sophia
Published: January 2025

This study adds to the available literature on the relationship between executive functions (EF) and sensory processing (SP), and their combined effect on occupational participation (OP) in children aged 5-12 years. Understanding the nature of this relationship holds the key to identifying factors shaping a child's ability to engage effectively in daily life activities. The research team hypothesized that children with stronger EF and more efficient SP will demonstrate higher levels of OP, while those with challenges in either or both domains may experience limitations to effectively engage in daily activities. Participants consisted of parents of 26 children aged 5 to 12, initially recruited from after-school programs, community-based recreational activities, and local clinics in the Bay Area. However, the final data set included responses from only 6 participants. Recruitment strategies included word of mouth, flyers, social media outreach, and email invitations. Efforts were made to ensure the sample was diverse, considering characteristics such as age, sex, race, and living status. Data collection tools included the following three evidence-based measures: Sensory Processing Measures-2nd edition (SPM-2), Behavioral Executive Function Inventory-2nd edition (BRIEF-2), and Participation and Environment Measure Children and Youth (PEM-CY). A series of bi-variate correlation were conducted in SPSS, International Business Machines Corporation (IBM) (Version 26) to understand the relationships between EF, SP and OP. A strong positive correlation was found between SP and EF: (r =.90, p r = -0.90, p = .1), indicating that poorer the sensory processing, the lower the school participation. Correlations between SP and PEMCY Community participation showed a weak negative correlation (r = -0.03), while PEMCY Home participation was positively associated (r =.42), however, these correlations are not statistically significant. There were moderate negative associations between EF and participation in school (r = -0.50), and community (r = -0.58), indicating lower EF was associated with less participation in these settings. A marginal positive association was observed between EF and participation at home (r =.20). These correlations were also not statistically significant. This study demonstrates how SP, EF and OP are interconnected and influence children's involvement in everyday activities across various settings. Future research should aim to include larger and more representative samples to ensure reliable findings. Using standardized tools to measure EF and SP, examining how certain EF skills influence school participation, and offering bilingual resources can make future studies clearer and more inclusive.
CLAPPING, VIBRATING, POSTURAL DRAINAGE, AND EFFECTIVE COUGH AS MEASURES TO RESOLVE THE PROBLEM OF INEFFECTIVE AIRWAY CLEARANCE IN PATIENTS WITH BRONCHITIS
Authors: Pranoto Wahyu , Bistara Difran Nobel , Soleha Umdatus , Winoto Priyo Mukti Pribadi
Published: January 2025

Introduction: Bronchitis is characterized by excessive sputum production due to an infection in the bronchi. In patients with bronchitis, it can cause nursing problems in the form of ineffective airway clearance. Ineffective airway clearance is the inability to clear the airway which is characterized by changes in frequency, pattern, and breath sounds.
Objective: The purpose of this study was to apply nursing care to patients with the application of Clapping, Vibrating, Postural Drainage, and Effective Coughing to overcome ineffective airway clearance in the Azzahra 1 Room, RSI Jemursari Surabaya.
Methods: The design of this research is a case study; the time of research is 13-15 October 2022 in the Azzahra 1 Room, RSI Jemursari Surabaya. The subject used is 1 bronchitis patient (Mr. B) with a nursing diagnosis of ineffective airway clearance. The research was conducted using interviews accompanied by physical examination, observation, and documentation. Nursing care given to patients with a nursing care process approach includes assessment, nursing diagnosis, intervention, implementation, and evaluation.
Results: The results of the case study found that the patient had a cough with phlegm for 2 weeks, chest pain when coughing, increased sputum production, had rhonchi, and the patient was an active smoker. Evaluation of the results of nursing care with effective Clapping, Vibrating, Postural Drainage, and Coughing for 3 days once a day showed decreased rhonchi, decreased sputum production, and patients can cough effectively independently.
Conclusions: Clapping, vibrating, postural drainage and effective coughing can help clear secretions to maintain a patent airway. Nurses are expected to be able to apply effective chest and cough physiotherapy to patients so that optimal action is achieved and the patient performs independently.
Melodi Produktivitas: Evaluasi Kesuksesan Aplikasi Spotify pada Kalangan Profesional Kota Jambi Berdasarkan Model Delone dan McLean
Authors: Fikri M. Haikal , Jatriyono Jatriyono , Kasrizal Kasrizal
Published: January 2025

Advancements in information technology have transformed the way society enjoys entertainment, including music. One of the leading platforms, Spotify, offers access to millions of songs that can be enjoyed anytime and anywhere. Using the Delone and McLean Model, this research aims to evaluate the success of Spotify usage among professionals in Jambi City. This model has six main dimensions: system, information, service, use, user satisfaction, and net impact. Data were collected through an online survey with 76 participants. The results indicate that system quality, information quality, and service quality positively influence user satisfaction and application usage. This research also emphasizes the importance of user characteristics in determining the success of Spotify usage. The findings provide insights for music application developers to enhance service quality and for professionals in Jambi City to leverage music as a tool to improve work productivity.
Petatah Petitih sebagai Pedoman Etika dalam Hukum Adat
Authors: Harmaini Harmaini , Supeno Supeno , Sari Fitri Kartika , Kusaimah Kusaimah , Antoni Elsa
Published: January 2025

This research examines the role of petatah petitih, or traditional proverbs, in the context of customary law from a legal philosophy perspective. Deeply embedded in Jambi Malay traditions, petatah petitih serve as moral and legal guidelines passed down through generations. Unlike formal legal systems, petatah petitih function as informal norms that regulate social behavior and resolve conflicts. This study explores how these proverbs reflect the relationship between law, morality, and social harmony within the community. As non-coercive legal principles, petatah petitih convey cultural values that promote justice, respect, and responsibility among individuals. The research also highlights the pedagogical value of petatah petitih in transmitting cultural wisdom, educating younger generations about community norms, and preserving traditional legal systems. Furthermore, the study addresses the relevance of these proverbs in modern times, especially in the face of social change, emphasizing their role in maintaining cultural identity and continuity.
Kekuatan Hukum Keterangan Seseorang Justice Collaborator Dalam Perkara Tindak Pidana Korupsi
Authors: Anugraha Fahmi , Ismail Ismail
Published: January 2025

Corruption crimes both directly and indirectly can harm state finances or the state economy while at the same time also harming the people. This is based on Law of the Republic of Indonesia Number 19 of 2019 concerning the Second Amendment to Law Number 30 of 2002 concerning the Commission for the Eradication of Corruption Crimes in Paragraph 1 Number 4 which regulates that the eradication of Corruption Crimes is a series of activities to prevent and eradicate the occurrence of criminal acts. corruption through efforts to coordinate, supervise, monitor, investigate, investigate, prosecute, examine in court, with community participation in accordance with statutory provisions. The legal research method used is normative, supported by court decisions, with data collection by means of documentation studies, literature studies and interviews. The statement of a person who has the status of a Justice Collaborator in a criminal corruption case has significant legal force, but also requires careful evaluation by the court as a whole. The Justice Collaborator's statement has important legal force in the judicial process, but the final decision still depends on a thorough evaluation. by the court and the clarity and reliability of the information provided.
Analisis Yuridis Tindak Pidana Pemerasan dan Pengancaman Melalui Media Elektronik (Studi Putusan Pengadilan Negeri Tanjung Jabung Timur Nomor: 83/PID.SUS/2022/PN.TJT)
Authors: Sihaloho Hotman Natanael , Islah Islah , Octaviany S Nela
Published: January 2025

This study aims to determine and analyse how the judge's consideration in the decision of the East Tanjung Jabung District Court Number: 83/Pid.Sus/2022/PN.Tjt and how the judge's decision in the decision of the East Tanjung Jabung District Court Number: 83/Pid.Sus/2022/PN.Tjt. The research method is normative juridical. The results of his research are that the legal considerations made by a judge are also one of the duties and obligations of a judge, namely the obligation to explore, follow, and understand the legal values and sense of justice that live in society. This becomes material that is processed to make legal considerations. It is also implied that a judge in carrying out his duties can carry out legal discovery or rechtvinding. And the Decision of the Judge of the East Tanjung Jabung District Court Number: 83/Pid.Sus/2022/PN.Tjt is the result of something that has been carefully considered and assessed beforehand by a judge in written or oral form. A judge's decision is a decision made by a judge after a criminal procedure procedure that contains a verdict of punishment or acquittal or release from all legal charges made in written form with the aim of resolving the case.
Perlindungan Hukum Terhadap Anak Dibawah Umur (Balita) Dalam Mengkonsumsi Makanan Ringan Kadaluarsa (Expired)
Authors: Milawartati Milawartati
Published: January 2025

The number of snack products circulating in the market will make children (toddlers) as consumers in terms of making a decision to buy a product is very much different from adults, and children as consumers who will become victims of business actors who are not in good faith, by selling expired snacks in order to reap profits. This can have a negative impact on the health of children (toddlers) and can even be life threatening. Therefore, the problem that will be examined in this research is how is the legal protection of children under five in consuming expired snacks? and how is the form of responsibility of business actors who deliberately sell expired snacks? The purpose of this research is to find out the legal protection of children under five in consuming expired snacks, and to find out the form of responsibility of business actors who deliberately sell expired snacks. This research method uses normative legal research methods or doctrinal research. Examining the basis of rules and regulations regarding consumer protection efforts against minors (toddlers) in consuming expired snacks both horizontally and vertically sourced from Primary Legal Materials, Secondary Legal Materials, and Tertiary Legal Materials. Conclusion: legal protection of consumers (children under five) can be done preventively and refresively, and the responsibility of business actors in criminal, civil and administrative matters as contained in the GCPL Law.
Kebijakan Bebas Peredaran Uang (BPU) Dalam Mencegah Peredaran Narkotika Berdasarkan Pasal 5c Permenkumham No. 29 Tahun 2017 di Lembaga Pemasyarakatan Narkotika Kelas IIB Muara Sabak
Authors: Rahman Juni , Abdullah M. Zen , Fatriansyah Fatriansyah
Published: January 2025

Since the establishment of the Correctional Institution which was originally called a prison and State Detention Center, various regulations have been implemented regarding money control in the Correctional Institution and Detention Center. However, various efforts that have been made through the implementation of regulations and arrangements for restrictions or policies on free circulation of money in Correctional Institutions/Detention Centers are still not in accordance with the expected goals. There are still often violations that stem from the rampant circulation of cash in Correctional Institutions/Detention Centers, one of which is in the Class IIB Muara Sabak Narcotics Correctional Institution. The purpose of this study is to understand and analyze the Free Circulation of Money  policy in preventing the circulation of narcotics based on Article 5C of the Minister of Law and Human Rights Regulation No. 29 of 2017 in the Class IIB Muara Sabak Narcotics Correctional Institution.
Efektivitas Penerapan Peraturan Daerah Kabupaten Tanjung Jabung Timur Nomor 5 Tahun 2020 tentang Kawasan Tanpa Asap Rokok di Pusat Kesehatan Masyarakat Simpang Pandan Kecamatan Geragai
Authors: Nuraini Nuraini , Marcellina Annisa
Published: January 2025

This study aims to evaluate the effectiveness of the implementation of Tanjung Jabung Timur Regency Regional Regulation Number 5 of 2020 concerning Non-Smoking Areas at the Simpang Pandan Community Health Center, Geragai District. This study uses an empirical-juridical method with a socio-legal research approach. Data were collected through interviews, documentation studies, and observations of samples selected using a purposive sampling technique. The results showed that the implementation of the Non-Smoking Area Regional Regulation at the Simpang Pandan Community Health Center had been carried out, but was not yet optimal. The effectiveness of implementing the Regional Regulation is still relatively low due to a lack of public awareness, smoking habits, lack of law enforcement, and limited resources. Supporting factors for implementing the Regional Regulation are the commitment of the leadership and staff of the health center, as well as support from the local government. To improve the effectiveness of implementing the Regional Regulation, efforts need to be made such as increasing socialization and education to the public, increasing supervision and law enforcement, and increasing the availability of supporting facilities.
ІСТОРИКО-ЮРИДИЧНИЙ АНАЛІЗ ТРАНСФОРМАЦІЇ СИСТЕМИ ПРАВОВОГО ЗАБЕЗПЕЧЕННЯ ЗБРОЙНИХ СИЛ УКРАЇНИ (1991–2014)
Authors: РУСНАК Юрій
Published: January 2025

У статті окреслено генезу правового забезпечення Збройних Сил України з 1991 по 2014 роки, а також, виокремлено проблемні моменти, що призвели до ослаблення обороноздатності держави на початку проведення антитерористичної операції на Сході України. Досліджено стан правового забезпечення Збройних Сил України напередодні запровадження антитерористичної операції на Сході України. Застосовуючи методи аналізу правових документів та порівняльного аналізу, автор дослідив законодавчу базу, що регулює діяльність Збройних Сил України, для визначення рівня готовності та адаптивності військових структур.
ВОЄННЕ МИСТЕЦТВО ПАРТИЗАНСЬКОЇ БОРОТЬБИ
Authors: ЧАЙКОВСЬКИЙ Анатолій , ОСЬОДЛО Василь
Published: January 2025

На основі аналізу історичних джерел та наукових доробків у статті розглянуто теорію і практику підготовки до «малої війни», її стан та результати у першій половині XX століття, воєнне мистецтво партизанської боротьби. Автори акцентують увагу на організаційних складових під час розгортання роботи по формуванню і навчанню партизанських сил, забезпеченню їх зброєю, матеріально-технічними та іншими засобами, а також на допущених при цьому промахах і помилках, їх причинах та наслідках. Висвітлено кроки по активізації руху Опору, види, форми та способи бойових і диверсійно-розвідувальних дій партизанських формувань, їх оперативно-стратегічне використання, роль і місце партизанів у подіях Другої світової війни.
Ukrainian experience of implementation of European transfer pricing control requirements
Authors: Kovtun Vita
Published: January 2025

Since 2017, Ukraine has started implementing the BEPS (Base Erosion and Profit Shifting) plan to counter various areas of aggressive tax planning. Implementation of the BEPS plan is primarily carried out through the creation of a transfer pricing control system in Ukraine, which is aimed at reducing illegal tax sheltering through foreign economic transactions with interdependent or interested parties, as well as through transactions with counterparties that are registered or conduct business in «low-tax» jurisdictions. The purpose of this study is to assess the results of the implementation of European requirements in the audit system of foreign economic activity in Ukraine. The study is based on data from the State Statistics Service of Ukraine and the State Tax Service of Ukraine for 20182021. The study provides evidence of the use of transfer pricing mechanisms by Ukrainian companies to optimize income taxation, which is against the interests of the state. Therefore, there is a special need to improve state control over foreign economic operations.
Changes and modern trends of foreign economic activity during the implementation of transfer pricing control since 2013 in accordance with the BEPS plan are considered. This study shows that immediately after the expansion of the list of low-tax jurisdictions, there was a significant drop in the volume of controlled exports and imports, which we interpret as a loss of profitability of trade operations through lowtax jurisdictions due to increased control and an expanded list of territories through which transactions are under strict control.
Prospects for the development of cryptocurrency mining with the use of «green» electricity
Authors: Raida Oleh , Stancheva Mariia , Petrenko Liudmyla
Published: January 2025

This article presents the results of the analysis of scientific positions on the prospects for the development of cryptocurrency mining using «green» electricity. Also, this article is aimed at assessing current data on the use of electricity for cryptocurrency mining, as well as understanding what actions are being taken to reduce the carbon footprint of this activity around the world. At the same time, cryptocurrency mining can effectively serve as an additional income due to the reduction in energy costs due to «green» electricity and allows you to turn the saved electricity into another source of income. Linking cryptocurrency mining to the growing success and expansion of renewable energy is quite problematic. Because, the energy and cryptocurrency industries are changing rapidly, and uncertainty about the regulation of both, combined with price volatility, uncertain liquidity and the changing difficulties of mining, could jeopardise the success of the project.
Bitcoin has volatility, which can significantly increase or limit profits. At the same time, the market often does not have enough liquidity to make large trades without affecting the price. Profits can fluctuate significantly on a daily basis, as was the case in the summer of 2021, when Chinese miners were forced to sell off their cryptocurrencies en masse. Another common concern is the unpredictability of renewable energy subsidies in the future, and how a renewable energy producer focused on cryptocurrency mining may not be able to take advantage of the same tax breaks that power grids that sell electricity to the public receive. The complexity of mining also creates risk. Bitcoin mining has become increasingly difficult over the past decade. Retail miners find it difficult to compete with the powerful industrial players.
Development tendencies of creativity techniques in innovative entrepreneurship
Authors: Stasovskyi Yurii
Published: January 2025

In modern, global business, creativity plays a particularly important role. In most development strategies, companies need nonstandard, original solutions. This is what makes the product unique, valuable, useful.
Thus, faced with a world that is becoming increasingly complex, managers choose creativity as the most important leadership attribute.
Creative leaders encourage their employees to develop breakthrough innovations, offer to abandon outdated, conservative approaches and take calculated risks. We observe how in the modern world the activities of leading organizations demonstrate the critically important role of creativity as a component of innovation, competitiveness, successful, sustainable development, solving local issues and global challenges.
To improve efficiency in the development of innovative products, creative techniques are used, tools that facilitate and structure the creative process, as they involve planning and designing situations for solving innovative tasks. The article examines the evolution of the development of creativity techniques in innovative entrepreneurship.
The main stages of the development of creativity techniques were studied, the mechanisms of the use of creativity techniques in the development of innovative products were determined. How they gradually changed along with the development of science and technology. The main techniques of creativity used in innovative entrepreneurship are studied, namely: the trial and error method, morphological analysis, brainstorming, synectics, the theory of solving inventive tasks (TRIZ). The advantages and disadvantages of these techniques are analyzed, and a forecast of the development of creativity techniques in the future and directions of innovation, in the development of which creativity techniques will be involved, are developed.
Theoretical foundations of forming the resource potential of business entities
Authors: Demianchuk Ivan
Published: January 2025

The formation and effective utilization of the resource potential become the true foundation for achieving competitive advantages and ensuring sustainable development. However, despite the significance of this aspect, the theme of the resource potential of business entities remains insufficiently explored at both theoretical and practical levels. The term «enterprise potential» is specific, and, as scientific research has shown, its definition can vary from the annual production volume of goods to more general concepts such as a socio-economic system. This diversity in approaches does not always allow for wellfounded scientific decisions in the context of studying this problem.
As the formation of the enterprise’s potential is a complex and dynamic process aimed at maximum interaction with the external environment and ensuring high-quality task execution, it is essential to determine how factors affect the development of its components, their balance, and the efficiency of use. Since it is necessary to consider all these factors in the context of external and internal aspects of forming and developing potential, it is entirely reasonable to use the principle of influencing the elements of the enterprise’s potential, contributing to its more effective use and the formation of necessary financial flows.
Therefore, the formation of the enterprise’s potential means identifying strategic opportunities, resources, and reserves that can enhance its competitiveness. The main task is to identify strengths and further develop them. In this regard, it is important to consider that strengths are the main potential of the enterprise, while weaknesses can be considered as its reserves. The formation of the enterprise’s potential is a complex and dynamic process aimed at maximum interaction with the external environment and ensuring high-quality execution. It is crucial to identify factors influencing the development of its elements and affecting their balance and the efficiency of use.
“Sleep, Dreams and PTSD: Opening a Backdoor”
Authors:   Treatment and Tools for Trauma, Los Angeles, California, J Reynolds Dr. Leighton
Published: January 2025

(D) “So, you got all that information off your Apple Watch?”
(P) “Yes, Sir. And I’ve been recording my sleep activity for several
months now.”
(D) “Do you think there is a possibility we can track your blackouts
by looking at your sleep data from the night before?”
(P) “What do you mean?”
(D) “That with a poor night’s sleep there is a high probability that
you will have a blackout the next day.”
(P) “I never thought about my blackouts having anything to do
with my sleep habits.”
(D) “I’m guessing that there is a one-to-one correlation between
a lack of good sleep, and blackouts the next day. Should we start
tracking this?”
(P) “Okay, I mean my watch gives me a lot of data so why not?’
(D) “If we can prove this, then I think we have stumbled on
something very important and very useful in your treatment.”
With this doctor-patient exchange I came across the idea/
conception/insight that it was possible to predict when my patient
was going to experience a blackout, some of which were very
dangerous for her. At first this appeared to be a wild and crazy
idea.
Survival and Concomitant Antitumor Immunity in Cancer
Authors:   TANLUN Research Institute for Clinical Management of Cancer, TANLUN Medical Research Inc., Beijing, China, Tsung Kangla , Xu Zhang , Hui Zhang , Participants Group TANLUN Research ,   TANLUN Research Institute for Clinical Management of Cancer, TANLUN Medical Research Inc., Beijing, China
Published: January 2025

What determines the survival time in a cancer case? An obvious aspect is the malignancy of the tumor. Based on our clinical observation,
this so-called malignancy includes three aspects: 1) The mode of tumor replication, i.e., how rapidly a tumor replicates; 2) The ability
to form distant metastasis; and 3) The ability to cause symptoms, often related to the ability to drive local inflammation. But tumor
malignancy alone does not seem to correlate with cancer survival. Another factor contributing equally critical or even more critical to
cancer survival is often ignored. It is the status of host antitumor immunity. Tumor malignancy is only the determinant factor for cancer
survival when concomitant antitumor immunity is absent in a case. With a strong antitumor immunity, regardless of tumor malignancy,
a case is likely to survive much longer than that of a case with a week or none antitumor immunity. Thus, antitumor immunity is a more
influential factor than tumor malignancy on cancer survival. Yet, the status of antitumor immunity has been consistently ignored in clinical
management of cancer and still is as of today. Unless it is clearly demonstrated in cancer cases that the lack of antitumor immunity is
the most critical factor influencing survival, clinicians are unlikely to pay attention to the status of antitumor immunity in each case,
less to say to manage accordingly. There have been many previous studies to link immunity to cancer survival in numerous statistical
analyses, but these findings did not raise alert in clinicians to the point that the status of antitumor immunity is being considered in
selection of treatment plan when it comes to individual cases. In this report we try to describe few individual cases in which the status
of antitumor immunity is clearly responsible for survival. We hope the conmen aspects and clear contrasts in these cases will bring a
more vivid picture to clinicians who will then realize how important is the status of antitumor immunity in each cancer cases and learn
to select treatments based on the status of that immunity
Twenty-second Eric Miller Memorial Lecture 2024: "Our kind of consultancy is subversive" Curiosity, agency, and the power of changing the stories we tell
Authors: Roberts Vega Zagier
Published: January 2025

The quote in the title is from Eric Miller, and this article—first given as the 2024 Eric Miller Memorial Lecture—considers the questions "What is our kind of consultancy?" and "What might be subversive about it?" Key is curiosity and the capacity to be surprised. A number of ways to retrieve this capacity are described, illustrated by case studies. These include organisation-in-the-mind drawings, role analysis in groups, reflective leadership, and a consultancy exercise designed to break through either/or thinking to find a "third position". All of these require containment of the anxieties unleashed by dismantling existing defences, so that we can begin to consider the possibility of alternative stories. At a societal level, existential anxieties are rising, and so too bipartisanship, as people defend against uncertainty by engaging almost entirely with people who think as they do. One result is that each person's version of "the truth" is constantly amplified in echo chambers and less available to examination, regardless of any evidence. Attempts are described of leaders trying to open up more space for dialogue, but these often meet extreme resistance as they pose a threat both to identity and to the need for safety that can come from belonging to an "us".
OPUS International Listening Posts global report: The world at the dawn of 2024: Collective trauma
Authors: Cabibbe Daniela , Pasini Elisabetta , Stuart Rob
Published: January 2025

On or around 12 January 2024, Listening Posts were conducted, mainly online, in fifteen countries, yielding nineteen written reports. By studying the reports, it was possible to discern the terrifying impact of global warfare, the lasting legacy of Covid-19 and lockdown, overwhelming concerns about the future (regarding economic and environmental sustainability, the advent of artificial intelligence) and widespread disillusionment with the status quo—a sense of democracy failing. As a consequence, the authors of this report wondered whether the prevailing global experience could be best described as a "collective trauma". During the Listening Post, citizens (i.e.members of society) are encouraged to adopt a "reflective citizen" role in order to think together about society. There is no doubt that in the nineteen meetings held internationally, there was a steadfast commitment to this task. However, the experiences reported by participants all around the world led the authors of the global report to question whether we are living in a time of reflection, or whether we are all in some ways drawn to enact the violence and aggression to which we are exposed daily in the news media and online. As outlined above, the fear is that by acting out on our unconscious impulses (in variations of the fight/flight or freeze model), we inadvertently contribute to the decline of society and ultimately increase the likelihood of war. If we are experiencing a collective trauma, how on earth do we recover?
Red de maestrías: Recopilación de procesos y metodologías de proyectos finales de posgrado
Authors:   Universidad del Azuay, Vanegas-Peña Santiago , Calderón-Peñafiel Juan Carlos ,   Universidad del Azuay, Guarango-Chalco Evelyn ,   Universidad del Azuay, Zabala-Torres Paula ,   Universidad del Azuay
Published: January 2025

Esta red de trabajos de posgrado nos invita a relacionar experiencias, caminos y maneras de ver y entender los problemas de los temas proyectuales. Así, el sentido de generar una red de Maestrías es fomentar el intercambio de conocimiento en diseño y arquitectura en dos instancias: Este libro que compila de manera organizada proyectos de tesis, y en una segunda instancia, su exposición pública en el Simposio de Investigación en Diseño, Arquitectura y Arte 2023, evento de investigación que este año celebra su séptima edición. Esta versión cuenta con la presencia de tres destacados expositores internacionales: desde la ciudad de Barcelona, el arquitecto Felix Solaguren-Beascoa; y desde la ciudad de México, el diseñador Víctor González: y desde la ciudad de Bogotá, la artista Leyla Cárdenas. Estas tres exposiciones respaldan las tres áreas de conocimiento de la Facultad de Diseño, Arquitectura y Arte.
Memoria del cuerpo: Momentos de la medicina local y mundial
Authors:   Universidad del Azuay, Pilco Luzuriaga James , Zapata Cristóbal ,   Universidad del Azuay, Cañizares Ernesto ,   Cuenca
Published: January 2025

James Pilco combina su vocación por la Medicina con su pasión por la pintura. Su consultorio es una suerte de galería
de arte donde sus cuadros alternan con los de otros artistas de la ciudad y del país. El mural que presenta en el Museo de la
Medicina, es uno de los varios mosaicos que ha realizado dentro de la ciudad y fuera del país. En UDA SALUD, un espacio de la
Universidad del Azuay comprometido con el servicio a la comunidad, contamos con su Collage de vida, quizá el antecedente más cercano a su Memoria del cuerpo que nos entrega hoy, pues uno y otro están concebidos desde un profundo sentido humano y solidario.
Cash Waqf Linked Deposito (CWLD)
Authors: Hidayati Atina , Inayah Intan
Published: January 2025

Indonesia has enormous waqf potential, one of which is cash waqf. The low level of literacy and socialization about waqf has led to the realization of waqf in Indonesia. According to the Indonesian Waqf Board, the potential of the waqf sector in Indonesia, the realization of cash waqf in 2023 will reach 1.22%. This shows that there is a very large gap between the potential and realization of cash waqf collection so that support and innovation in cash waqf products is needed. The existence of Cash Waqf Linked Deposits (CWLD), which was launched by Bank Jatim Syariah in 2023, provides waqf benefits in the social and educational fields. The benefits provided by CWLD are in the form of scholarships for students at universities and providing business capital to MSMEs. In this CWLD process, Sharia Banks act as Nadzir in collaboration with Sharia Financial Institutions Receiving Cash Waqf (LKSPWU) and customers act as Wakif. CWLD funds deposited to Nadzir have a minimum amount of 1 million rupiah and a minimum duration of 1 year. The returns from this CWLD instrument will later be given to the mauquf alaih, and the original waqf funds will be returned to the wakif or customer.
Optimization of Binder Percentage in Organic Waste-Based Briquettes: Impact on Calorific Value and Combustion Rate
Authors: Muliani Muliani , Pangga Dwi , Ahzan Sukainil
Published: January 2025

This research focuses on optimizing the binder percentage in organic waste-based briquettes to improve their calorific value and combustion rate. Conducted through experimental methods, organic waste such as sawdust, dry leaves, and branches were processed into briquettes using varying concentrations of tapioca starch as a binder (10%, 12.5%, 15%, and 17.5%). The experiment evaluated key performance metrics, including calorific value, combustion rate, moisture content, ash content, and briquette density. Results showed that the optimal calorific value (9,234 cal/g) was achieved with 10% binder, while the highest combustion rate (0.586 g/min) occurred at 15% binder concentration. These findings suggest that lower binder percentages result in higher energy efficiency, while higher binder content prolongs combustion. However, increased binder content also led to higher ash production, with the highest ash content recorded at 17.5% binder. The research highlights that balancing the binder ratio is essential for creating briquettes that are both energy-efficient and environmentally sustainable, offering a viable alternative to traditional fuels in Indonesia's pursuit of renewable energy solutions.