bluuebunny/crossref_metadata_2025 huggingface dataset:
Fatwa and Jihadist Islamist Groups
Authors: Karosanidze Tinatin
Published: February 2025

The article analyzes the role of Fatwas or Islamic religious decrees in the ideological and tactical strategies of the radical Islamic Jihadist organizations. It is focused on two significant fatwas of the Al-Qaeda leader Usama Bin Laden which are known as the “Ladenese Epistles”. These decrees, issued in 1996 and 1998, became the central documents regulating Al-Qaeda’s ideology and operations. The comparative analysis of these decrees, or Fatwas is based on research of the key concepts, terminologies, and theological underpinning of the texts. The article shows the connection of the texts to the broader narrative of radical Islamist Jihadist organizations which use these decrees to justify their violent activity and shape the worldview of Jihadist movements and their followers.
Monetary Circulation in Kartl-Kakheti in the 2nd Half of the 18th C. – Beginning of the 19th C.: Additional Data
Authors: Paghava Irakli
Published: February 2025

Researching the history of the Kingdom of Kartl-Kakheti would be uncomprehensive in the eventuality its economic history is ignored. The numismatic data appear to be the most numerous, equitable, and quantitative primary sources for studying the economy of this Georgian state. It seems to be imperative to register exhaustively as far as feasible all coin finds, including both the hoards and single finds, as an indispensable preliminary stage for the future meta-analysis. This work aims at publishing new primary material for studying the numismatic history, namely the monetary circulation of the Kingdom of Kartl-Kakheti (1744-1801). It reviews eight new monetary complexes dated to the last third of the 18th century – the beginning of the 19th century. They all comprise the coins circulating in the Kingdom of Kartl-Kakheti, later Kartl-Kakheti annexed by the Russian Empire, and were formed on this territory. Five complexes out of eight comprise partially or exclusively the national Georgian coins (struck in the Kingdom of Kartl-Kakheti); the other three are made up of the Russian Empire coins imported from Russia.
Paleographic, Textological and Phonetic Study and Comparative Analysis of Persian Manuscripts Written in the Georgian Script
Authors: Dundua Natia
Published: February 2025

The paper deals with the manuscripts S-16, S-418, and H-2290 – preserved in Georgian-language funds of Korneli Kekelidze Georgian National Centre of Manuscripts, which attest the Persian texts in Georgian script. S-16 is an 18th-century manuscript containing a Persian Gospel transcribed in Georgian letters. Manuscript S-418 is an 18th-century collection that includes excerpts from poems in various languages, among them a Persian poem written in Georgian letters, followed by Georgian translations of Persian words and phrases, also in Georgian script. H-2290 (19th century) is a bilingual text of Georgian-Persian expressions, where Georgian phrases and their Persian translations, transliterated using Georgian letters, are presented one below the other. In the paper, paleographic, textological, and phonetic studies and comparative analyses of the mentioned manuscripts are presented.
Algorithm selection for optimal ecological monitoring design
Authors: Norman Kari , Poisot Timothée
Published: February 2025

Comprehensive monitoring of biodiversity to direct conservation action is foundational to addressing the ongoing biodiversity crisis. As integrative monitoring programs increasingly come online in response to multilateral biodiversity agreements, establishing best practices for optimal design is critical. Selecting the appropriate algorithm for identifying sample sites is both necessary for robust inference from biodiversity data and largely neglected from broader monitoring network discussions. Here, we benchmark the performance of four common selection algorithms, outline the characteristics of the suite of algorithms suitable for ecological monitoring design, and offer recommendations for their best use. While all algorithms outperformed simple random samples, performance differences were negligible between algorithms. We recommend instead that practitioners choose algorithms based on feature availability, which varies greatly between algorithms.
The Red Book of Central European Tolkien Studies
Authors: Gyuris Norbert
Published: February 2025

J.R.R. Tolkien in Central Europe: Context, Directions, and the Legacy.
Edited by Janka Kascakova and David Levente Palatinus. New York and
London: Routledge, 2024. Pp. ix + 188. ISBN 9781032525587 (pbk), ISBN
9781003407171 (ebk).
Educational Horizons in the Works of Female Authors between 1770 and 1830
Authors: Jakab Andrea
Published: February 2025

Female Voices: Forms of Women’s Reading, Self-Education and Writing in
Britain (1770–1830). Edited by Éva Antal and Antonella Braida. Recherches
Interdisciplinaires et Transculturelles. Besançon: Presses universitaires de
Franche-Comté, 2022. Pp. 268. ISBN 978-2-84867-933-4.
Polityka klastrowa w erze cyfrowej: od kształtowania świadomości do tworzenia wartości
Authors: Götz Marta
Published: February 2025

Niniejszy artykuł bada wzajemne powiązania pomiędzy klastrem (geograficzną koncentracją połączonych ze sobą podmiotów) a Przemysłem 4.0 (I4.0, biznesową transformacją cyfrową) oraz wynikające z tego konsekwencje dla polityki klastrowej. Opierając się na przypadku hamburskich klastrów, w szczególności klastra lotniczego HAv, przeglądzie literatury i konsultacjach z ekspertami, ma na celu zidentyfikowanie i sformułowanie zaleceń politycznych istotnych dla funkcjonowania klastra w erze transformacji cyfrowej. Klastry mogą rzeczywiście sprzyjać wdrażaniu Przemysłu 4.0, ale można także zdiagnozować odwrotny wpływ I4.0 na klastry. Omówiono implikacje polityczne wynikające z tej koewolucji oraz sformułowano rekomendacje dotyczące sposobu wykorzystania klastrów jako narzędzi do rozwoju I.40 oraz dostosowania polityki klastrowej do czasów cyfrowych. Polityka klastrowa rewidowana w erze cyfrowej powinna opierać się na podnoszeniu świadomości i zapewnieniu własności procesu, aby umożliwić zorientowane na misję wspólne tworzenie wartości.
Local Government as Organiser of Cultural Institutions. Remote Governance with the Example of Public Libraries in the Pomeranian Voivodeship
Authors: Zbieranek Piotr
Published: February 2025

The article shows how the local government manages its network of local libraries. External circumstances are forcing the local government to seek savings by closing some libraries and putting pressure on the remaining establishments for organisational change. This transformation is to take place in four areas - widening accessibility, functionality, collaboration, audiences. The implementation of the changes is to be enabled by resources acquired from external sources. The method of transformation is to be determined by a normative model inspired by external - usually national - entities of different nature. The local government tries to disseminate this normative pattern to library managers in a variety of ways. The range of interactions to which library facilities are subject can be seen as 'governance at a distance' (Miller and Rose 1990, 1992). This article is an interpretation of the empirical material collected as part of the research on the library network in the Pomeranian Voivodeship carried out in 2022 and 2023, which included individual in-depth interviews and questionnaire surveys with representatives of local government units.
Jedna strategia zdrowia publicznego odpowiadająca wszystkim potrzebom? Regionalne zróżnicowanie w polityce zdrowotnej
Authors: Więckowska Barbara , Raulinajtys-Grzybek Monika , Korporowicz-Żmichowska Violetta , Raczek-Żeromska Melanie
Published: February 2025

W Polsce istnieje duże zróżnicowanie w zakresie zdrowia populacji. Często są one powiązane nie tylko ze statusem społeczno-ekonomicznym, ale także z lokalizacją. Dysproporcje występują pomiędzy regionami, a także wewnątrz regionów. Likwidowanie tych dysproporcji należy także do obowiązków władz publicznych w zakresie np. polityki przestrzennej w celu poprawy warunków życia społeczności, w tym poprawy zdrowia ludności.
Celem pracy jest próba ustalenia, czy istnieją różnice w stanie zdrowia w ujęciu przestrzennym, zwłaszcza pomiędzy miastami na prawach powiatu, w powiązaniu z realizowanymi przez te miasta programami zdrowotnymi. Na potrzeby niniejszego badania przeanalizowano programy polityki zdrowotnej, które uzyskały pozytywną lub warunkowo pozytywną opinię Prezesa Agencji Oceny i Taryfikacji Technologii Medycznych i zostały wdrożone w 2020 roku. Wyniki wykazały istotne zróżnicowanie w liczbie programów zdrowotnych zarówno między regionami, jak i w obrębie poszczególnych regionów, podkreślając potrzebę zróżnicowanego i dostosowanego podejścia do strategii zdrowia publicznego.
Comparison of Phenotypic Methods for Detection of Aspergillus species among Clinically Suspected Pulmonary Tuberculosis Cases
Authors: Rahat Tabassum , Afroz Sadia , Sani Umme Israt Jahan , Haider Sharmin Binte , Nazrul Abul Khair
Published: February 2025

Background: Pulmonary Aspergillosis has shown a significant rise in recent years, so its early diagnosis and laboratory detection is essential. Phenotypic methods such as, microscopy and culture remain widespread and essential tools for diagnosis of Aspergillus infection.
Objective: The objective of the study was to compare phenotypic methods, such as microscopy and culture for detection of Aspergillus species from sputum samples of clinically suspected pulmonary tuberculosis cases.
Methodology: A cross-sectional study was conducted from January 2021 to December 2021 in the Department of Microbiology of Sir Salimullah Medical College, Dhaka. A total of 176 sputum samples were collected from clinically suspected pulmonary tuberculosis patients. Mycobacterium tuberculosis was detected by Gene Xpert from the sputum sample. Aspergillus was identified by KOH mount microscopy and culture on Sabouraud’s chloramphenicol agar media with gentamicin. Species identification of Aspergillus was done by colony characteristics and lactophenol cotton blue staining using direct microscopy.
Results: In this study, out of 176 sputum samples, Mycobacterium tuberculosis was detected by Gene Xpert in 28(15.91%) sputum samples. 24(13.64%) Aspergillus species were detected by culture and 20(11.36%) were detected by microscopy. Aspergillus fumigatus 12(50%) was the commonest isolated species, followed by Aspergillus niger 7(29.17%). 
Conclusion: Morphological identification systems, such as traditional culture methods and direct microscopic examination, have been always played a dominant role in Aspergillus identification.
Bangladesh Journal of Medical Microbiology, July 2024;18(2):69-74
Phenotypic and Genotypic Identification of Acinetobacter baumannii with their Antibiotic Sensitivity Pattern Isolated from Different Specimens at a Tertiary Care Hospital in Dhaka City of Bangladesh
Authors: Sharmin Rizwana , Shamsuzzaman SM , Hossain Md Faruk , Uddin Muhammed Imran , Sultana Farmin , Rahman Sanzida
Published: February 2025

Background: Acinetobacter baumannii is an important opportunistic pathogen that causes serious nosocomial infections. Its ability to adhere to surfaces, forming biofilms, acquiring genetic materials from unrelated genera is making it a dangerous organism causing high morbidity and mortality.
Objective: The goal of this study was to isolate and identify Acinetobacter baumannii from various samples and to identify the pattern of antibiotic resistance.
Methodology: This cross-sectional study was conducted in the Department of Microbiology of Dhaka Medical College, Dhaka, Bangladesh over the course of January 2022 to December 2022. Collected samples were processed and inoculated in media, incubated aerobic at 370 C for 24 hours. Phenotypic identification of Acinetobacter species was done by observing colony morphology on media and growth at 420 C on agar was also done. Genotypic identification of Acinetobacter baumannii was done by blaOXA-51 like gene by PCR. The antimicrobial susceptibility test of all Acinetobacter baumannii isolates was determined by modified Kirby-Bauer disc diffusion technique using Mueller-Hinton agar plates.
Results: Out of 275 culture positive clinical samples 14.2% isolates were Acinetobacter baumannii. Among the 39 Acinetobacter baumannii isolates 53.9% were multidrug-resistant, 33.3% were extended drug-resistant and 12.8% were pan drug-resistant. The highest (89.7%) number of Acinetobacter baumannii showed resistance to amoxiclav, ceftazidime and ciprofloxacin and least to colistin (30.8%).
Conclusion: In conclusion Acinetobacter baumannii has been isolated frequently form the clinical specimens, and mostly are multi-drug resistant.
Bangladesh Journal of Medical Microbiology, July 2024;18(2):109-113
Strengthening Santri Discipline: The Critical Role of Dormitory Supervisors at Muhammadiyah Boarding School
Authors: Abror Muhammad Buya Al- Madany , Suud Fitriah M.
Published: February 2025

Moral degradation among Indonesian teenagers is a problem that has not yet been resolved, wildly since this moral degradation has penetrated boarding school institutions, which have good character education. So, this study aims to identify effective methods dormitory ustaz use in shaping student discipline, investigating obstacles and supporters in shaping student discipline at Muhammadiyah Boarding School Yogyakarta. This research uses a qualitative case study method. Sampling was done by purposive sampling. The informants in this study were dormitory ustaz, santri, and parents of santri. The results of this study show some of the efforts of the boarding coach in improving the disciplinary character of students in the era of moral degradation, including building good communication between the boarding ustaz and the parents of the students, conducting intensive communication with the students and supervising the daily routine of the students. The results of this study also show that ustaz's efforts to improve students' disciplinary character impact their morale. They can recommend that dormitory managers design more effective and sustainable coaching programs to instill disciplinary values.
Features of Solving the Radiation Transfer Equation in Low-Temperature Gas Discharge Plasma
Authors: Budak Vladimir P. , Zheleznov Igor I. , Grigoryev Andrei A.
Published: February 2025

This paper presents a mathematical analysis of the radiation transfer mechanism in non-equilibrium low-temperature gas discharge plasma, using the example of a mercury-argon discharge model at low pressure. The authors propose an approach to solving the system of kinetic equations and radiation transfer in discharge plasma based on cubic discretization of the radiation source. The method is validated using the geometry of a closed coaxial cylinder with a point excitation source at its centre, simulating the radiation of a magnetron’s TEM wave. Significant findings of the study include obtaining solutions for an arbitrary contour of the spectral line and considering the interaction phenomenon of shielding by an inner cylinder in coaxial geometry. The obtained results contribute to a deeper understanding of radiation transfer processes in plasma and open new prospects for further research in this field.
El uso de plataformas de aprendizaje online: ventajas y desafíos para los Docentes
Authors: Mayorga-Ases Maria , Martínez-Pérez Sofía , Cosquillo-Chida José , Altamirano-Carrasco Rina
Published: February 2025

La presente investigación denominada el uso de plataformas de aprendizaje online: ventajas y desafíos para los Docentes, analiza cómo las plataformas digitales han transformado la educación, facilitando el acceso a contenidos educativos y la interacción entre docentes y estudiantes. Una de las principales ventajas es la flexibilidad que ofrecen estas plataformas, permitiendo a los docentes adaptar los materiales a las necesidades de los estudiantes y promover un aprendizaje personalizado. Además, fomentan la autonomía del alumno, quien puede acceder a los recursos en cualquier momento y desde cualquier lugar. Sin embargo, también existen varios desafíos que enfrentan los docentes al utilizar estas herramientas. Uno de los principales problemas es la falta de capacitación adecuada, lo que puede dificultar la integración eficaz de la tecnología en el aula. Además, algunas plataformas requieren una infraestructura tecnológica avanzada, lo que puede ser una barrera en contextos con limitados recursos. A pesar de estos obstáculos, el uso de plataformas de aprendizaje online sigue siendo una tendencia creciente, debido a su potencial para mejorar la enseñanza y el aprendizaje, si se abordan correctamente sus limitaciones.
Las tecnologías que facilitan el aprendizaje en la educación universitaria en línea: innovación, desafíos y perspectivas futuras
Authors: Hernández-Caicedo José , Medina-Paredes Segundo , Pereira-Valdez Martha , Altamirano-Carrasco Rina
Published: February 2025

La educación universitaria en línea ha experimentado una transformación significativa gracias al avance de las tecnologías digitales, que han facilitado nuevas formas de enseñanza y aprendizaje. Innovaciones como la realidad aumentada (RA), la realidad virtual (RV), la inteligencia artificial (IA) y los sistemas de aprendizaje adaptativo están redefiniendo la experiencia educativa. Estas tecnologías no solo permiten experiencias de aprendizaje más interactivas e inmersivas, sino que también ofrecen un alto grado de personalización, adaptándose a las necesidades individuales de los estudiantes. Sin embargo, la implementación efectiva de estas herramientas presenta diversos desafíos, como la capacitación docente, la brecha digital y la accesibilidad para todos los estudiantes, especialmente en contextos de desigualdad tecnológica. A pesar de estos obstáculos, las instituciones educativas han comenzado a integrar estas tecnologías emergentes en sus programas, mejorando la calidad educativa, la participación estudiantil y la colaboración en entornos virtuales. Las perspectivas futuras apuntan a una continua evolución de las tecnologías educativas, con un énfasis en mejorar la conectividad digital, promover un aprendizaje más colaborativo y garantizar la accesibilidad universal. No obstante, será crucial que las universidades desarrollen estrategias adecuadas para superar las barreras tecnológicas y pedagógicas, asegurando que la educación en línea sea inclusiva, eficiente y accesible para todos los estudiantes. Este artículo analiza las innovaciones tecnológicas, los desafíos asociados y las perspectivas futuras del aprendizaje en línea, ofreciendo una visión integral de su impacto en la educación superior.
Analisis Pembelajaran Problem Based Learning Berbantuan Wordwall untuk Mengembangkan Collaborative Skills Pada Mata Pelajaran IPAS Kelas V SDN Tawangmas 01
Authors: Kumala Sari Widya Sinta , Fajriyah Khusnul , Susilowati Anis , Rahmawati Noviana Dini
Published: February 2025

Tujuan penelitian ini adalah untuk mendeskripsikan pengembangan kemampuan kolaboratif peserta didik kelas V SDN Tawangmas 01 melalui model pembelajaran berbasis masalah menggunakan wordwall. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Lokasi penelitian ini adalah SD N Tawangmas 01. Metode pengumpulan data menggunakan wawancara, observasi dan dokumen. Subyek penelitian ini adalah peserta didik kelas V dengan jumlah 28 peserta didik. Metode analisis data menggunakan analisis interaksi Miles dan Huberman meliputi reduksi data, visualisasi data, dan inferensi. Hasil penelitian menunjukkan bahwa pada proses pembelajaran menggunakan model pembelajaran berbasis masalah dengan media wordwall diperoleh dari 24 peserta didik yang mempunyai kriteria partisipasi tinggi dan nilai akhir 85.
Dampak Pengunjung Objek Wisata Jatim Park 1 Terhadap Tingkat Pengangguran Masyarakat Kota Batu
Authors: Maharani Febiyanti Putri , Sefaverdiana Putri Vina , Rakhmadian Miftah
Published: February 2025

Penelitian ini bertujuan untuk menganalisis dampak pengunjung Jatim Park 1 terhadap tingkat pengangguran masyarakat di Kota Batu. Kota Batu, yang dikenal sebagai destinasi wisata populer, mengalami peningkatan signifikan dalam jumlah pengunjung setiap tahunnya. Dengan menggunakan metode deskriptif kuantitatif, penelitian ini mengumpulkan data sekunder diperoleh dari laporan tahunan dan Badan Pusat Statistik (BPS) Kota Batu. Hasil penelitian menunjukkan total setiap tahun pengunjung objek wisata rata-rata 434,745 orang, dan perbulan terdapat 36,229. Jumlah rata-rata pengangguran di Kota Batu sebesar 5,17 % setiap tahun, sedangkan total pengangguran setiap bulannya terdapat 0.43 %. Pengaruh pengunjung objek wisata terhadap pengangguran sebesar 0,069%.  Nilai Sig. (2-tailed) sebesar 0,615 > 0,05 maka tidak berkorelasi.  Nilai correlations pearson 0,263 > r tabel yaitu 0,2635 < 0,811 maka nilai signifikansi tidak berhubungan. Penelitian ini menyimpulkan bahwa peningkatan jumlah pengunjung tidak berkontribusi positif terhadap penurunan tingkat pengangguran dan peningkatan kesejahteraan masyarakat Kota Batu.
Analisis Tingkat Keberhasilan Penanaman Anakan Mangrove Di Kelurahan Klawalu Kota Sorong
Authors: Wonatorey Yesaya O. A , Pattiwael Maya , Turot Amatus
Published: February 2025

Kerusakan hutan mangrove yang terjadi di berbagai daerah masih membutuhkan penanganan yang serius, baik oleh pemerintah daerah maupun masyarakat sekitar. Salah satu upaya yang dapat dilakukan untuk memulihkan ekosistem mangrove adalah dengan melakukan upaya rehabilitasi. Upaya rehabilitasi mangrove telah dilakukan di Kota Sorong Provinsi Papua Barat Daya pada areal seluas 48 hektar. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan penanaman anakan mangrove dan kondisi kesehatan anakan mangrove di Kelurahan Klawalu Kota Sorong. Penelitian ini menggunakan anakan mangrove yang ditanam pada bulan oktober 2023 sebagai bahan penelitian dengan menggunakan metode transek. Jumlah sampel yang digunakan adalah 360 anakan yang dibagi pada 10 jalur penelitian. Analisis data dilakukan dengan rumus survival rate dan persentase kesehatan tanaman. Hasil dari penelitian ini adalah presentase tanaman hidup secara keseluruhan pada lokasi 3 mencapai 79,72% dan termaksud kategori baik. Sementara itu untuk kesehatan tanaman yang paling tertinggi adalah 94,44% dan terendah 70,73 % dengan persentase kesehatan tanaman secara keseluruhan untuk lokasi 3 sebesar 81,18%.
Capital Markets in India vs Global Markets in 2024 and Way Forward
Authors: Varandani Kamal
Published: February 2025

Capital markets are vital to every economy, aiding in the mobilization of resources and fostering economic growth. They serve as a platform for businesses to raise funds, for investors to park their capital and for Governments to issue bonds. This comprehensive comparison will explore the evolution of India's capital markets against the backdrop of global capital markets, emphasizing key factors such as structure, regulation, growth, and investment behaviour.
Cost & Management Accountants: Corporate Partner as Forensic Professional - Forensic Audit: A Step Ahead
Authors: Rajwania Darpan
Published: February 2025

In an increasingly complex financial environment, the importance of forensic audits for ensuring transparency and accountability in organizations has grown significantly. This article highlights the pivotal role of Cost & Management Accountants (CMAs) as key players in forensic auditing, emphasizing their unique skills in managing financial misconduct and fraud.
The piece discusses how CMAs, with their expertise in management accounting and risk management, are evolving into forensic professionals. Their contributions extend beyond compliance, as they actively investigate financial discrepancies, assess internal controls, and recommend improvements to mitigate future risks.
Lending Through ‘Digital Footprints’ New Model for Micro, Small & Medium Enterprises Credit Appraisal Process of Banks
Authors: Dasari Sunil
Published: February 2025

The Union Budget 2024 presented by Finance Minister Smt. Nirmala Sitharaman on 23rd July,2024 announced a ‘New Credit Assessment Model’ for micro, small & medium enterprises (MSMEs), where banks will assess them based on their ‘digital footprints’ and not on their balance sheets.
Valuation Corner
Authors: Bhave Rammohan
Published: February 2025

This is first article in a series of case studies in valuation. I shall be covering some illustrative case studies based on actual facts. The idea is to start thinking in completely new way, which is spirit of our nation looking for transparency and corporate governance with new dynamic models of start-ups emerging and intangible assets dominating mergers of this century.
Tactical Gambit of ITC Discontinuation on CSR Spends - Does it Affect Corporate Value Addition in Philanthropic Causes?
Authors: Ghosh Avik , Magotra Ankit
Published: February 2025

Taxation is a critical variable that impacts production volume and pattern, which, in turn, influences the economy's growth trajectory. India's GDP has increased from USD 2 trillion to over USD 4 trillion during the last ten years. The socio-economic benefits accruing from public-private partnerships further help to achieve Sustainable Development Goals (SDGs). Goods and services tax (GST), being a unified taxation framework in India, has resulted in increased revenues for the Government, simplifying returns for the taxed entities. GST derived from CSR activities mainly focused on development sectors like education, health, rural development, and others are mostly exempt from taxes. Input tax credit (ITC), integral to GST, has reduced the business burden.
GST and Logistic Industry: The Protagonists of Good Economy
Authors: Gupta Shivani , Sharma Anil
Published: February 2025

The logistics industry has globally enhanced its market size to approximately 8.96 trillion USD in 2023 and is expected to reach 21.91USD by the year 2033.The Indian logistic and supply chain industry is approximately worth USD 317.3 billion with an annual growth rate of 10 per cent, thus being a major contributor to the exchequer’s revenue generation. Some of the major challenges facing the Indian economy are warehousing, transportation and distribution of food grains and other consumables. Considering its vast territory, the logistics industry plays a momentous role in its economy. Lately, the logistic industry has been an important employment generator to as many 22 million people. It is said that the introduction of goods and service tax (GST) in India as “One Nation-One Tax” has pushed the logistic industry growth even faster. Overall growth and result in recent past of logistic industry are tremendous and will grow further and has scope to expand its branches in rural India.
The purpose of this article is to study the possible growth potential in logistic industry in India after the introduction of GST, especially keeping in mind that GST has eliminated octroi posts at State borders, introduced E-way Bills, centralised warehousing, construction of national highways/corridors etc, which have helped the industry to grow further by even reducing trip-time of truckers to an extent.
The Formation of the GST Appellate Tribunal: Charting the Path Ahead
Authors: Joshi Dipak N. , Khandare M. B.
Published: February 2025

The Indian indirect tax system witnessed fundamental changes with the implementation of the goods and services tax by merging various levies into a comprehensive single unified tax structure. The reform was implemented to unify the complex web of indirect taxes into a single, comprehensive tax for removing the cascading effect of taxes and providing for a common national market for goods and services. [1]The journey of GST during the last seven years has been like a roller coaster ride since July 2017. There have been multiple amendments to the provisions of GST law. More than half a decade has passed since the implementation of GST. However, GST litigation is still evolving and still at the nascent stage and more litigation will arise in days to come. [2] There is a need for a strong dispute-resolution mechanism to resolve the litigation well in time. Goods and Services Tax Appellate Tribunal (GSTAT) is one of the key institutions in litigation resolution before knocking on the doors of the jurisdictional High Court. This article explores the structure of the appellate mechanism, the present options of appeal available to the taxpayers, the need for GSTAT, and possible challenges in forming the GSTAT as also challenges before the said Tribunal.
Sustainable Finance at the GIFT-IFSC
Authors: Ramakrishnan Pradeep , Panchal Chintan
Published: February 2025

The IFSCA has a lot of initiatives up its sleeve on sustainable finance - this is due to its holistic approach. While a framework for adoption of various standards for green finance is already in vogue at IFSCs, the IFSC continues its sustainable finance reform by innovating on transition finance and sovereign green bonds - all with a goal of making the IFSC as a climate finance hub. This article elucidates the sustainable reforms undertaken.
Green Costing
Authors: Ghosh Subhasish
Published: February 2025

This concept note outlines the essentials of green costing, emphasizing the need for businesses to adopt more environmentally accountable practices by incorporating environmental costs into their financial systems.
Sensex Surges Crossing the 75K Thresholds, Paving the Way to India's Economic Ascent and Vision of Viksit Bharat@2047
Authors: Yadav Rupa , Maity Sudarshan
Published: February 2025

Amidst global economic uncertainties, India shines as a beacon of growth and opportunity. While many developed nations grapple with economic slowdowns, inflationary pressures, and aging demographics, India stands out as the world's fastest-growing major economy, a recognition affirmed by esteemed institutions like the IMF. The recent surge in the Sensex to 75K, underscores the vibrancy of Indian stocks, positioning them as coveted assets on the global stage.
Real Time Financial Systems (RTFS) Transform ‘Information’ Through ‘Insight’ to ‘Influence’
Authors: Kishore Krishna
Published: February 2025

Real Time Financial System is an advanced, forward looking and proactive System connecting the key critical business parameters into financial figures on instant basis. This RTFS framework requires the careful designing of the business and operating systems and drive for Real Time Financial Statements. The most important benefit with RTFS is to take corrective actions spontaneously and immediately making the review process more robust and corrective actions immediately and thus paves the way for continuous improvement. RTFS makes processes more agile, smarter and improves competitive edge.
Global Economic Slowdown– Challenges for the Management Accountants
Authors: Jakhotiya Girish P.
Published: February 2025

Management Accountants will have to combine three major elements of analysis from three areas of perspectives - macro economics, micro or business economics and management accounting. This combination should facilitate the design of a comprehensive performance monitoring and evaluation system. It should also support the decision making process. Thus 'Strategic Management Accounting' should aim at combining all the three perspectives - financial, operational and strategic.
Relationship Between Management Accounting and Business Model
Authors: Govindarajulu T.
Published: February 2025

Any organisation carrying on business activities for profit or non profit purposes do employ various methods or techniques to ensure that its activities are conducted in line with the motto of deriving maximum benefits from its efforts. In pursuit of this goal, the organisation tends to rely on preparing in advance a plan for future period which is generally called a Business Model or Plan and measures the results of activities with the aid of Management Accounting principles to judge whether the activities are yielding the desired results or not. This article tries to bring out the process and purpose of preparing the Business Model and the support the organisation derives from Management Accounting Principles to assess the progress in line with the Business Model. While the Planning exercise is one looking into future and charting out the desired course, the Management Accounting principles support the progress with the backing of hardcore data and analysis of deviations throwing light on the corrective actions that may be necessary for fulfilling the Organisational Goal as envisaged in the Business Model.
Business Models and Cost Management in Growing Crops
Authors: Narayanan Krishnan
Published: February 2025

Business models outline how to create and deliver value for its customers. It defines the core elements like value proposition, target market, revenue streams, and cost structure. In agriculture, they help farmers and agricultural businesses to optimize resources, enhance efficiency and contribute to the overall profitability of the farming operation. There are many business models, but here specific ones to growing crops are explained. The role of a Cost and Management Accountants is integral to the success of a business model; they help in designing and implementing a costing system by identifying the cost elements, classifying them and allocating them to different products or activities to arrive at the cost of production and also develop strategies to reduce costs and optimize profits.
From Cost Cutters to Strategic Partners: How Automation and AI are Empowering Management Accountants
Authors: Baskaran T.D.
Published: February 2025

Artificial Intelligence (AI) and automation are bringing about a revolution in management accounting. This article explores the ways in which these developments improve and strengthen core concepts in management accounting.
AI and Generative AI - A Multidimensional Study from CFOs’ Perspectives
Authors: Basu Paritosh
Published: February 2025

No Abstract.
Accelerating India’s Transport and Logistics Sector – A Corridor to Evolution
Authors: Palai Sunil Kumar
Published: February 2025

India's transport and logistics sector is undergoing a dynamic transformation, evolving into a highly efficient and integrated system, essential for the country's economic growth. The sector, valued at $160 billion in 2022, is projected to reach $215 billion by 2027, spurred by strategic initiatives like the Bharatmala project and the implementation of the Goods and Services Tax (GST). These efforts have streamlined supply chains, reduced logistics costs, and enhanced national connectivity, critical for both economic and defense purposes. Additionally, innovations in green logistics, smart cities, and satellitebased toll collection are paving the way for a sustainable and modernized logistics landscape. As these initiatives continue to develop, India is positioning itself as a global logistics hub, driving economic progress and strengthening national security.
Flagship Highway Project “Bharatmala” The Journey So Far
Authors: Dhingra Geeta
Published: February 2025

The Bharatmala Pariyojana, launched in 2017, is a flagship highway development project by the Government of India aimed at enhancing the country’s road infrastructure. As one of the largest infrastructure initiatives in India’s history, Bharatmala seeks to construct approximately 65,000 kilometers of highways and roads across the country. The project is designed to improve connectivity between rural and urban areas, boost trade and economic growth and reduce travel time across key economic corridors. This article explores the journey of the Bharatmala project thus far, focusing on its objectives, phases, and achievements. It also discusses the challenges encountered during its execution, including land acquisition, environmental clearances and financial constraints. Moreover, the article assesses the socio-economic impacts of the project, particularly in terms of regional development, job creation, and the overall modernization of India’s transportation network.
Exploring the Development Opportunities of Vizhinjam Mother Port: A Strategic Gateway for Maritime Growth
Authors: V S Pooja Sasi , Gopan Adwaith
Published: February 2025

Vizhinjam is set to become India's largest mother port, capable of handling the world's largest ships and significantly increasing the country's maritime trade capacity. Its development will make it an important hub in the world's shipping network and lessen India's reliance on foreign ports for transshipment, like Colombo. Larger vessels and larger cargo quantities will be handled with the use of sophisticated infrastructure, which will simplify logistics and save costs for Indian importers and exporters. This extension would improve the robustness of India's maritime infrastructure, reduce congestion at ports like Cochin, and promote regional growth. Vizhinjam will become a top-tier port featuring substantial upgrades like deep-draft berths, cutting-edge container processing facilities, better connectivity, and rigorous security measures. These developments will attract worldwide trade, promoting Vizhinjam as a premier gateway for international merchandise. Simultaneously, it will drive economic growth and consolidate India’s pivotal place in foreign trade.
Computation and interpretation of mean absolute deviations by cumulative distribution functions
Authors: Pinsky Eugene
Published: February 2025

In recent years, there has been an increased interest in using the mean absolute deviation (MAD) around the mean and median (the L1 norm) as an alternative to standard deviation σ (the L2 norm). Till now, the MAD has been computed for some distributions. For other distributions, expressions for mean absolute deviations (MADs) are not available nor reported. Typically, MADs are derived using the probability density functions (PDFs). By contrast, we derive simple expressions in terms of the integrals of the cumulative distribution functions (CDFs). We show that MADs have simple geometric interpretations as areas under the appropriately folded CDF. As a result, MADs can be computed directly from CDFs by computing appropriate integrals or sums for both continuous and discrete distributions, respectively. For many distributions, these CDFs have a simpler form than PDFs. Moreover, the CDFs are often expressed in terms of special functions, and indefinite integrals and sums for these functions are well known. We compute MADs for many well-known continuous and discrete distributions. For some of these distributions, the expressions for MADs have not been reported. We hope this study will be useful for researchers and practitioners interested in MADs.
Factors influencing the implementation of a teacher professional development program to improve teaching quality
Authors: Silva Didier Lucas , Schildkamp Kim , Visscher Adrie J. , Bosker Roel J.
Published: February 2025

In this study, we examined why a Teacher Professional Development (TPD) program, designed to support teachers in using students’ perceptions of teaching quality (SPTQ) data, faced significant implementation challenges in 17 secondary schools in Chile. Despite voluntary participation and initial interest, 15 of the 17 schools dropped out within 2–3 months of starting the program. Through 12 semi-structured interviews with professional learning community coordinators from nine schools, we investigated four key attributes of the TPD program to understand implementation challenges: its added value, compatibility, clarity, and tolerance. While coordinators valued several aspects of the program (including its structured manual, evidence-based teaching strategies, and integration of SPTQ data) significant implementation barriers emerged. Time constraints, lack of technological infrastructure, and insufficient organizational routines made the implementation of the TPD program too burdensome for most schools. We discuss how compatibility between TPD programs and schools’ existing structures and routines acts as a critical bottleneck that can prevent successful implementation, even when participants see value in the program. This study provides important insights into the conditions necessary for successful TPD implementation in a global south country.
Effects of trigger-day progesterone in c-IVF/ICSI cycles on blastocyst culture outcomes
Authors: Sun Yating , Wang Jia , Zhang Luyun , Chang Yanjun , Zhu Aizhen
Published: February 2025

Objective

To assess whether trigger-day progesterone (P) levels in conventional in vitro fertilization (c-IVF)/intracytoplasmic sperm injection (ICSI) cycles are associated with blastocyst culture outcomes.

Methods

In this retrospective analysis, 747 eligible patients (747 cycles) who adopted the gonadotropin-releasing hormone (GnRH) antagonist protocol and underwent c-IVF/ICSI between January 2021 to June 2024 were recruited. The P cutoff values were 1.0 and 1.5 ng/ml when trigger-day serum P was measured, and 4177 day3 (D3) embryos for blastocyst culture were grouped according to trigger-day P levels. Furthermore, the effects of trigger-day P on blastocyst culture outcomes were evaluated.

Results

In total, 747 cycles, 4177 D3 embryos for blastocyst culture were analyzed. After adjustments, multivariate logistic regression analysis revealed that compared with those in the normal level group, available blastocyst rate (adjusted OR, 0.780; 95% CI, 0.645-0.942; P=0.010) and D5 available blastocyst rate (adjusted OR, 0.736; 95% CI, 0.604-0.898; P=0.003) in the high level group were significantly reduced. Subgroup analysis showed that when female age was less than 35 years old, compared with that (36.30%) in the normal level group, the D5 available blastocyst rate (36.92%, adjusted OR, 0.744; 95% CI, 0.602-0.920; P=0.006) in the high level group was significantly reduced. In ICSI cycles, compared with that (28.69%) in the normal level group, the D5 available blastocyst rate (19.13%, adjusted OR, 0.369; 95% CI, 0.194-0.703; P=0.002) in the high level group was significantly decreased.

Conclusion(s)

This study demonstrated that in the c-IVF/ICSI population, the trigger-day slightly elevated P (1.0-1.5ng/ml) was not related to blastocyst culture outcomes, while the trigger-day elevated P (>1.5ng/ml) was an important factor affecting D5 available blastocyst rate, especially when the woman was younger than 35 years old or insemination type was ICSI.
Case report: Hypoparathyroidism-sensorineural hearing loss-renal dysplasia without febrile seizures: a novel mutation in the GATA3 gene
Authors: Chen Haibin , Zhang Yudi , Yang Xueyao , Li Yongzhen
Published: February 2025

Objective

This study aims to summarize the diagnostic and treatment experience of a case of Hypoparathyroidism-Sensorineural Hearing Loss-Renal Dysplasia (HDR) syndrome caused by a heterozygous mutation in the GATA3 gene.

Methods

The diagnostic and treatment process of the patient with HDR syndrome in our hospital was compared and analyzed.

Results

A 9-month-old male infant with a history of poor physical condition and increased susceptibility to infections. At the age of 2 months, ptosis was observed in the left eye. Laboratory tests revealed decreased serum calcium, elevated blood phosphorus levels, and reduced parathyroid hormone (PTH) levels, indicating the presence of “Hypoparathyroidism”. Genetic testing identified a heterozygous mutation in the GATA3 gene in the patient, specifically a nucleotide change from G to T at position 800 (c.800G>T). This mutation resulted in the substitution of cysteine with phenylalanine at amino acid position 267 (p.C267F). The missense mutation was determined to be both pathogenic and novel.

Conclusion

Early genetic testing should be prioritized, and regular monitoring of kidney development and hearing status is essential. The reported case, featuring the novel GATA3 gene mutation c.800G>T (p.C267F), contributes to the enrichment of the genetic database.
Association between obstructive sleep apnea hypopnea syndrome and arteriosclerosis in patients with type 2 diabetes mellitus: mediating effect of blood pressure
Authors: Wang Xinshui , Huang Xiaolin , Xing Yuexian , Jiang Xiaohong , Hua Fei
Published: February 2025

Objective

This study aims to explore the relationship between Obstructive Sleep Apnea Hypopnea Syndrome (OSAHS) and arteriosclerosis in type 2 diabetes mellitus (T2DM) patients and to evaluate the mediating effect of blood pressure in this process.

Methods

A total of 411 T2DM patients admitted to the Third Affiliated Hospital of Soochow University from January 2021 to December 2023 were selected and divided into the arteriosclerosis group (n = 299) and the non-arteriosclerosis group (n = 112) based on brachial-ankle pulse wave velocity (ba-PWV). General clinical data, metabolic indicators, and sleep-related parameters were collected. The relationship between the apnea-hypopnea index (AHI) and arteriosclerosis was analyzed using univariable and multivariable logistic regression models, while a generalized additive model (GAM) was applied for curve fitting. A segmented regression model was used to explain nonlinearity, and subgroup analysis was conducted to assess interactions. Finally, a mediation effect model evaluated AHI’s direct and indirect effects on arteriosclerosis.

Results

The AHI of the arteriosclerosis group was significantly higher than that of the non-arteriosclerosis group (P < 0.001). In the unadjusted, partially adjusted, and fully adjusted regression analyses, elevated AHI significantly increased the risk of arteriosclerosis (P < 0.05). Curve fitting indicated a near-linear positive correlation (P = 0.033). The segmented regression model showed that when AHI < 8.8 events/hour, the risk of arteriosclerosis significantly increased with higher AHI (P = 0.008), but the risk increase was not significant when AHI > 8.8 events/hour (P = 0.124). There was no significant interaction between AHI and blood pressure-related index subgroup indicators (P > 0.05). Mediation analysis revealed that systolic blood pressure (SBP), diastolic blood pressure (DBP), and mean arterial pressure (MAP) had significant mediating effects on the relationship between AHI and arteriosclerosis (P < 0.05), but the direct effect of AHI on arteriosclerosis was not significant (P > 0.05).

Conclusion

OSAHS severity elevates arteriosclerosis risk in T2DM patients. Blood pressure is a partial intermediary in this effect.