bluuebunny/crossref_metadata_2025 huggingface dataset:
Potential Use of Common Administration of Emulsion for Parenteral Nutrition and Vinpocetine: Compatibility Study and Prospect
Authors: Tomczak Szymon , Kaszuba Kornelia , Szkudlarek Jagoda , Piwowarczyk Ludwika , Jelińska Anna
Published: August 2024

Vinpocetine (VP) is distributed after oral and intravenous administration, and its uptake in the thalamus, basal ganglia, and visual cortex. Due to poor bioavailability (~7%) and marked first-pass effect (~75%), including a short half-life (2–3 h), oral administration of VP is limited. It requires frequent administration of the drug to obtain a therapeutic effect. Attempts to overcome these difficulties include the use of new drug delivery systems and/or alternative routes of drug administration. One possibility is the common administration of lipid emulsion and drug using the same catheter. However, this procedure is not recommended due to potential interaction and lack of safety data. For this purpose, we checked the compatibility of VP solutions with eight commercially available parenteral nutrition admixtures, i.e., Lipoflex special, Omegaflex special, Lipoflex peri, Omegaflex peri, Kabiven, SmofKabiven, Kabiven Peripheral, and Olimel Peri N4E. Coadministration is only possible if the stability of the drug and the lipid emulsion is confirmed. The available data are scarce and only concern the incompatibility of VP with ibuprofen. Compatibility tests were carried out in simulated administration through a Y-site connector using clinical flow rates. The stability of the drug and lipid emulsion was assessed by visual inspection and measurement of pH, osmolality, particle size as mean droplet diameter (MDD) and percentage of lipids residing in globules larger than 5 µm (PFAT5), zeta potential, polydispersity index, and lipid-free parenteral nutrition admixture(PNA) turbidity. The results of the compatibility of VP with eight commercial PN admixtures showed that all lipid emulsions show different signs of destabilization. In the studied samples, particles larger than 1000 nm, a significant increase in MDD, zeta potential, and loss of homogeneity visible as an increase in the polydispersity index were observed. Most of the samples had PFAT5 above the USP limit (0.05%). Taking into account the obtained data, VP should not be administered with the studied lipid emulsions for parenteral nutrition.
Inversion of TEM Responses in Tunnel with Steel Infrastructure and Its Application
Authors: Ran Shang , Shen Jinsong , Hu Zuzhi , Long Gang
Published: August 2024

Steel infrastructure in tunnels significantly affects the accuracy of transient electromagnetic (TEM) data inversion. This study proposes and compares two methods to effectively mitigate this interference: the correction factor method and the prior information constraint method. The correction factor method constructs correction factors using interference data obtained in two ways. The first method, numerical simulation, is theoretically precise but relies heavily on accurate model parameters and requires significant computational resources. The second is conducted by measuring the interference data in the working space. While this approach is simple and operationally convenient, its effectiveness in correction is limited by the measured data quality. The a priori information constraint method improves the inversion by introducing a more accurate initial model. The inversion results of synthetic data indicate that the inversion based on the correction factor method and the prior information constraint method can effectively invert the anomaly. However, the delay effect remains a challenge for the correction factor method. Finally, we invert the field data measured in a mine tunnel by combining the interference processing methods.
Resilience in Adult Coeliac Patients on a Gluten-Free Diet: A Cross-Sectional Multicentre Italian Study
Authors: Schiepatti Annalisa , Maimaris Stiliano , Randazzo Simona , Maniero Daria , Biti Roland , Caio Giacomo , Lungaro Lisa , Carroccio Antonio , Seidita Aurelio , Scalvini Davide , Ciacci Carolina , Biagi Federico , Zingone Fabiana
Published: August 2024

Background. Data on resilience, the ability to recover from adversity, in coeliac disease (CeD) are lacking. Aim. To assess the degree of resilience in patients with CeD on a gluten-free diet (GFD), and its association with clinical features, sociodemographic factors, psychological morbidity, and quality of life (QOL). Methods. A cross-sectional multicentre Italian study was conducted on adult CeD patients between May 2022 and April 2023. Connor–Davidson Resilience Scale (CD-RISC), the Coeliac Disease-specific Quality of Life Scale (CD-QOL), the State–Trait Anxiety Inventory scale (STAI-Y), and the Beck Depression Inventory scale (BDI) were used to evaluate resilience, QOL, anxiety, and depression, respectively. A multivariate analysis was conducted to identify factors independently associated with the degree of resilience. Results. A total of 305 patients (221 F, mean age at CeD diagnosis 36 ± 16 years) on a long-term GFD (median 8 years, IQR 3–17) were enrolled. A total of 298/305 patients (98%) had a high level of resilience (CD-RISC ≥ 35). At univariate analysis, resilience was statistically associated with male gender (p = 0.03), age at enrolment (p = 0.02), marital status (p = 0.03), QOL (p < 0.001), anxiety (p < 0.001), and depression (p < 0.001). On multivariate regression analysis, trait anxiety (STAI-Y2, p < 0.001) and depression (BDI, p = 0.02) were independent predictors of lower levels of resilience. Conclusions. Higher trait anxiety predicts lower levels of resilience. Targeted interventions in this subgroup of patients may be helpful for their management and follow-up.
Direct Cost Analysis of Microbial Keratitis in North China: A Hospital-Based Retrospective Study
Authors: Shi Qingquan , Peng Bo , Cheng Zhen , Zhang Zijun , Wei Zhenyu , Wang Zhiqun , Zhang Yang , Chen Kexin , Xu Xizhan , Lu Xinxin , Cao Kai , Wei Xueyao , Liang Qingfeng
Published: August 2024

Microbial keratitis (MK) is the fourth leading cause of blindness globally, imposing a substantial burden on the healthcare system. This study aims to determine the cost composition of MK patients and explore factors influencing these expenses. We analyzed the demographics, clinical features, and costs of 602 MK patients treated at Beijing Tongren Hospital from June 2021 to October 2023. The analysis revealed the average total cost of treating MK was USD 1646.8, with a median of USD 550.3 (IQR: 333.3–1239.1). Patients with Acanthamoeba keratitis (AK) incurred the highest median total costs at USD 706.2 (IQR: 399.2–3370.2). Additionally, AK patients faced the highest costs for ophthalmic exams and laboratory tests (both p < 0.001), while patients with fungal keratitis (FK) and viral keratitis (VK) experienced higher medication costs. Costs varied significantly with the severity of MK, especially for outpatients at severity level 4, which was markedly higher than levels 1–3 (USD 1520.1 vs. USD 401.0, p < 0.001). Delayed presentation also resulted in increased costs (USD 385.2 vs. USD 600.3, p < 0.001). Our study highlights the financial burden associated with MK treatment and underscores the importance of timely and accurate diagnosis and intervention.
Virtual Restoration of Ancient Mold-Damaged Painting Based on 3D Convolutional Neural Network for Hyperspectral Image
Authors: Wang Sa , Cen Yi , Qu Liang , Li Guanghua , Chen Yao , Zhang Lifu
Published: August 2024

Painted cultural relics hold significant historical value and are crucial in transmitting human culture. However, mold is a common issue for paper or silk-based relics, which not only affects their preservation and longevity but also conceals the texture, patterns, and color information, hindering cultural value and heritage. Currently, the virtual restoration of painting relics primarily involves filling in the RGB based on neighborhood information, which might cause color distortion and other problems. Another approach considers mold as noise and employs maximum noise separation for its removal; however, eliminating the mold components and implementing the inverse transformation often leads to more loss of information. To effectively acquire virtual restoration for mold removal from ancient paintings, the spectral characteristics of mold were analyzed. Based on the spectral features of mold and the cultural relic restoration philosophy of maintaining originality, a 3D CNN artifact restoration network was proposed. This network is capable of learning features in the near-infrared spectrum (NIR) and spatial dimensions to reconstruct the reflectance of visible spectrum, achieving the virtual restoration for mold removal of calligraphic and art relics. Using an ancient painting from the Qing Dynasty as a test subject, the proposed method was compared with the Inpainting, Criminisi, and inverse MNF transformation methods across three regions. Visual analysis, quantitative evaluation (the root mean squared error (RMSE), mean absolute percentage error (MAPE), mean absolute error (MEA), and a classification application were used to assess the restoration accuracy. The visual results and quantitative analyses demonstrated that the proposed 3D CNN method effectively removes or mitigates mold while restoring the artwork to its authentic color in various backgrounds. Furthermore, the color classification results indicated that the images restored with 3D CNN had the highest classification accuracy, with overall accuracies of 89.51%, 92.24%, and 93.63%, and Kappa coefficients of 0.88, 0.91, and 0.93, respectively. This research provides technological support for the digitalization and restoration of cultural artifacts, thereby contributing to the preservation and transmission of cultural heritage.
Exploring the Feasibility of Bidirectional Control of Beta Oscillatory Power in Healthy Controls as a Potential Intervention for Parkinson’s Disease Movement Impairment
Authors: Anil Krithika , Ganis Giorgio , Freeman Jennifer A. , Marsden Jonathan , Hall Stephen D.
Published: August 2024

Neurofeedback (NF) is a promising intervention for improvements in motor performance in Parkinson’s disease. This NF pilot study in healthy participants aimed to achieve the following: (1) determine participants’ ability to bi-directionally modulate sensorimotor beta power and (2) determine the effect of NF on movement performance. A real-time EEG-NF protocol was used to train participants to increase and decrease their individual motor cortex beta power amplitude, using a within-subject double-blind sham-controlled approach. Movement was assessed using a Go/No-go task. Participants completed the NASA Task Load Index and provided verbal feedback of the NF task difficulty. All 17 participants (median age = 38 (19–65); 10 females) reliably reduced sensorimotor beta power. No participant could reliably increase their beta activity. Participants reported that the NF task was challenging, particularly increasing beta. A modest but significant increase in reaction time correlated with a reduction in beta power only in the real condition. Findings suggest that beta power control difficulty varies by modulation direction, affecting participant perceptions. A correlation between beta power reduction and reaction times only in the real condition suggests that intentional beta power reduction may shorten reaction times. Future research should examine the minimum beta threshold for meaningful motor improvements, and the relationship between EEG mechanisms and NF learning to optimise NF outcomes.
Accurate Computations with Generalized Green Matrices
Authors: Delgado Jorge , Peña Guillermo , Peña Juan Manuel
Published: August 2024

We consider generalized Green matrices that, in contrast to Green matrices, are not necessarily symmetric. In spite of the loss of symmetry, we show that they can preserve some nice properties of Green matrices. In particular, they admit a bidiagonal decomposition. Moreover, for convenient parameters, the bidiagonal decomposition can be obtained efficiently and with high relative accuracy and it can also be used to compute all eigenvalues, all singular values, the inverse, and the solution of some linear system of equations with high relative accuracy. Numerical examples illustrate the high accuracy of the performed computations using the bidiagonal decompositions. Finally, nonsingular and totally positive generalized Green matrices are characterized.
A Retrospective Analysis Reveals That the 2021 Outbreaks of African Swine Fever Virus in Ghana Were Caused by Two Distinct Genotypes
Authors: Rai Ayushi , Spinard Edward , Osei-Bonsu Jehadi , Meyers Amanda , Dinhobl Mark , O’Donnell Vivian , Ababio Patrick T. , Tawiah-Yingar Daniel , Arthur Daniel , Baah Daniel , Ramirez-Medina Elizabeth , Espinoza Nallely , Valladares Alyssa , Faburay Bonto , Ambagala Aruna , Odoom Theophilus , Borca Manuel V. , Gladue Douglas P.
Published: August 2024

African swine fever virus (ASFV) is the causative agent of African swine fever (ASF), a highly infectious and lethal disease of domesticated swine. Outbreaks of ASF have been mostly restricted to the continent of Africa. The outbreaks that have occurred outside of Africa were controlled by extensive depopulation of the domesticated pig population. However, in 2007, an outbreak occurred in the country of Georgia, where ASFV infected wild pigs and quickly spread across eastern Europe. Since the reintroduction of ASF into Europe, variants of the current pandemic strain, ASFV Georgia 2007/01 (ASFV-G), which is classified as Genotype 2 based on p72 sequencing, have been reported in countries within western Europe, Asia, and the island of Hispaniola. Additionally, isolates collected in 2020 confirmed the presence of variants of ASFV-G in Nigeria. Recently, we reported similar variants of ASFV-G collected from domestic pigs suspected of dying of ASF in Ghana in 2022. Here, we retroactively report, based on full-length sequencing, that similar variants were present in Ghana in 2021. The SNP analysis revealed derivatives of ASFV with distinct genetic markers. Furthermore, we identified three full-length ASFV genomes as Genotype 1, indicating that there were two genotypes circulating in proximity during the 2021 ASF outbreaks in Ghana.
Percepción de las habilidades sociales en el uso de las plataformas de videoconferencia
Authors: Rueda Ñopo Melisa Isabel , Rufino Gabriel Margarita Mercedes , Gabriel Rojas Fanny Giovana , Ponte Cordova Santos
Published: August 2024

En la era digital, las plataformas de videoconferencia han cobrado una relevancia significativa, especialmente en el contexto educativo. Estas herramientas no solo facilitan la continuidad del aprendizaje a distancia, sino que también impactan en las habilidades sociales de los estudiantes. El objetivo de esta investigación es conocer las percepciones sobre las habilidades sociales en el uso de las plataformas de videoconferencia en estudiantes universitarios durante los meses de febrero a junio de 2021. La metodología utilizada fue de enfoque cuantitativo, no experimental, con un alcance descriptivo comparativo y de tipo transversal. Se trabajó con una muestra no probabilística por conveniencia, encuestando a 293 estudiantes: 133 de instituciones estatales y 160 de instituciones privadas. Para la recolección de datos se utilizó la técnica de la encuesta, y el instrumento fue la Escala de Habilidades Sociales de Goldstein et al. (1978), la cual mostró una confiabilidad de 0.966. Las plataformas utilizadas fueron Meet, Zoom, Collaborate y Teams. En conclusión, se percibe una alta percepción de habilidades sociales en el uso de estas plataformas.
La convivencia digital para desarrollar las competencias investigativas en tiempos de pandemia
Authors: Hilario Choque Katty Beatriz , Santa María Relaiza Héctor Raúl , Contreras Orellana Jessica Gladys , Reyes Martínez Kenina Maribel
Published: August 2024

En el contexto de la pandemia, la educación presencial fue reemplazada por la educación virtual mediante el uso de TIC para evitar la pérdida del año escolar, promoviendo así la convivencia digital. Este estudio tiene como objetivo determinar la influencia de la convivencia digital en el desarrollo de competencias investigativas durante la pandemia. El paradigma adoptado fue positivista, básico, no experimental, explicativo causal, transversal y prospectivo, con un muestreo probabilístico de 182 escolares de educación básica regular. Se aplicaron dos cuestionarios: uno para la variable de convivencia digital, con una confiabilidad de 0.737 en Alfa de Cronbach, y otro para competencias investigativas, con un coeficiente de confiabilidad KR20 de 0.71%. Los resultados en convivencia digital mostraron que el 95.1% de los encuestados presentaron un nivel adecuado, mientras que, en competencias investigativas el 78.6% de los estudiantes alcanzaron un nivel satisfactorio. Se concluye que la convivencia digital tiene una influencia moderada en el desarrollo de competencias investigativas.
Factores en la deserción estudiantil universitaria en una zona de extrema pobreza de Perú
Authors: Acosta-Román Mercedes , Saldaña-Chafloque Charles Frank , Olivera-Chura Andrés , Prieto-Rosales Gino Paul , Guillén-Carhuacusma Elizabeth
Published: August 2024

El conocimiento de los factores vinculados con la población de estudiantes universitarios es fundamental para anticipar, mediante intervenciones, la posible deserción estudiantil en las Escuelas Profesionales de Enfermería e Ingenierías Civil, Alimentarias y Forestal-Ambiental de la Universidad Nacional Autónoma de Tayacaja Daniel Hernández Morillo, en Perú. Este estudio tiene como objetivo describir el nivel de riesgo de deserción basado en factores económicos, ambientales-familiares y académicos de los estudiantes. La metodología empleada tiene un enfoque cuantitativo, descriptivo, transversal y retrospectivo. La población estuvo constituida por 701 alumnos matriculados en el semestre académico 2022-II, y se obtuvo una muestra de 667 alumnos mediante un muestreo no probabilístico tipo intencional. Los factores que influyen en la deserción son: económico (42%), ambiental y familiar (62%) y académico (75%). Se concluye con una descripción de los factores condicionantes en la deserción estudiantil.
El aula invertida y la comprensión lectora del Inglés en estudiantes de educación superior
Authors: Santiago González Pilar Del Rocío , Paucca Gonzales Nelson , Doria Velarde Adan José , Vivas Escalante Amely Dolibeth , Mendoza Damas Marleni
Published: August 2024

El aula invertida y la comprensión lectora han ganado atención significativa en el ámbito educativo recientemente debido a su potencial para mejorar los procesos de aprendizaje. Este estudio determinó la relación entre estas variables en estudiantes de educación superior. Se utilizó un enfoque cuantitativo básico con diseño correlacional descriptivo. La población consistió en 400 estudiantes, con una muestra intencional de 120. Los resultados indicaron un bajo nivel de implementación del aula invertida (45.8%) y una comprensión lectora inicial (58.3%) entre los estudiantes. Se concluyó que existe una relación significativa entre el uso del aula invertida y la comprensión lectora, destacando la necesidad de mejorar el aprendizaje de idiomas en este contexto.
In silico methods for predicting physico-chemical properties and biological activity of newly synthesized esters of Bexarotene
Authors:   Department of Pharmaceutical Chemistry, Faculty of Pharmacy, Medical University of Varna, Iliev I. R. , Georgieva S. F. ,   Department of Pharmaceutical Chemistry, Faculty of Pharmacy, Medical University of Varna
Published: August 2024

The synthetic retinoid analogue Bexarotene (Targretin®, Ligand Pharmaceuticals Inc.) belongs to a group of compounds called rexinoids. They possess a specific affinity for the retinoid X receptor. The latter plays a role in the regulation of cell growth and differentiation through their ability to regulate transcription. Bexarotene is approved for the treatment of cutaneous T-cell lymphoma (CTCL), both as an oral and dermal dosage form. A total of 4 new Bexarotene esters were synthesized and an in silico analysis was performed using the OECD QSAR Toolbox, Molinspiration, PreADME/Tox and SwissADME software. The QSAR Toolbox results show that Bexarotene esters possess high metabolic activity with metabolites similar to those of Bexarotene. Alsom a hydrolysis process is observed making the esters act as prodrugs. According to Lipinski’s rule of 5 all four Bexarotene derivatives give 1 violation and therefore have drug-like properties. The Molinspiration and SwissADME software showed affinity of the newly synthesized molecules for nuclear receptors which partly rejects the prodrug theory. After evaluating the pharmacokinetic profile of the esters, it was observed that the molecules present promising intestinal absorption, distribution, metabolism, excretion and toxicity (ADME/T) characteristics. Even though the in silico analysis gave promising results, further investigation is needed.
Maternal oxidative imbalance in symptomatic SARS-COV-2 during pregnancy
Authors:   Obstetrics and Gynaecology Clinic, UMHAT ", Al-Dahwi R. J. ,   Prof. St. Kirkovich",   6000, Stara Zagora, Bulgaria, Kostadinova D. ,   Obstetrics and Gynaecology Clinic, UMHAT "Prof. St. Kirkovich" 6000, Stara Zagora, Bulgaria, Angelova M. ,   1Obstetrics and Gynaecology Clinic, UMHAT "Prof. St. Kirkovich" 6000, Stara Zagora, Bulgaria, Georgieva E. D. ,   Department of Chemistry and Biochemistry, Medical Faculty, Trakia University, 11 Armeiska Str., 6000 Stara Zagora, Bulgaria, Petkova-Parlapanska K. ,   Department of Chemistry and Biochemistry, Medical Faculty, Trakia University, 11 Armeiska Str., 6000 Stara Zagora, Bulgaria, Nikolova G. D. ,   Department of Chemistry and Biochemistry, Medical Faculty, Trakia University, 11 Armeiska Str., 6000 Stara Zagora, Bulgaria, Karamalakova Y. D. ,   Department of Chemistry and Biochemistry, Medical Faculty, Trakia University, 11 Armeiska Str., 6000 Stara Zagora, Bulgaria
Published: August 2024

The coronavirus infection (Covid-19) leads to overactive immune responses, resulting in oxidative stress (OS), excessive reactive oxygen/ nitrogen (ROS/RNS) production, reduced antioxidant enzymes, and disrupted total redox balance. Pregnant women are more susceptible to respiratory pathogens, i.e. to Covid-19. The aim of the study was to investigate the effects of symptomatic Covid-19 during pregnancy on oxidative/antioxidant status in blood during pregnancy and the consequences for the mother. The patients were divided: 1) Controls (n = 100); singleton pregnancy, without Covid-19; and 2) Covid-19 group (n = 65), singleton pregnancy, with symptomatic Covid-19 (>30 gestational weeks). Serum superoxide dismutase (p < 0.01), catalase (p < 0.01), protein carbonylation (p < 0.001), ROS production (p < 0.01) and albumin oxidation (p < 0.05) were increased in symptomatic Covid-19 pregnancies vs. controls. The increased maternal OS/ redox imbalance in pregnant mothers with symptomatic Covid-19 could be associated with preterm labour.
El impacto del análisis de datos en la creación de valor en la industria de auditoría
Authors: Tien Nguyen Hoang , Trai Doan Van
Published: August 2024

Este artículo se centra en las tendencias de las nuevas tecnologías, especialmente el análisis de datos, con su impacto en la creación de valor para las empresas que operan en la industria de la auditoría. La investigación muestra que las firmas de auditoría gigantes suelen ser las más afectadas. Además, son innovadoras, siempre están a la vanguardia de los cambios que tienen lugar antes de convertirse en estándares normales y obligatorios. Las firmas de auditoría pequeñas y medianas, debido a las limitaciones de recursos y capacidad, suelen ser las que siguen y se ven obligadas a cambiar a medida que estas tendencias se hacen evidentes y están codificadas por la ley y los responsables de las políticas. Luego, todas las entidades comerciales de la industria deben seguir y cumplir con la implementación. Basándose en el análisis del impacto del análisis de datos en las firmas de auditoría gigantes, el artículo proporciona algunas implicaciones y recomendaciones para ellas sobre cómo sobrevivir y mantener su propio desarrollo en el mercado altamente competitivo.
El papel de las instituciones supervisoras en el apoyo a las innovaciones Fintech
Authors: Trang Nguyen Thi Thu , Trai Doan Van , Nogalski Bogdan , Tien Nguyen Hoang
Published: August 2024

La economía moderna se basa en gran medida en las nuevas tecnologías, especialmente en las soluciones digitales. En el mercado financiero, esto se reflejó en el surgimiento del sector FinTech, que utiliza tecnologías modernas para proporcionar nuevos servicios financieros, respondiendo dinámicamente a las necesidades de los clientes. El alcance de los servicios que prestan varía según el nivel de desarrollo y las características jurídicas de una sociedad determinada. Crean nuevas soluciones para las que las autoridades que supervisan los mercados financieros no pueden evaluar suficientemente los riesgos asociados. Esto puede suponer amenazas para los consumidores que se enfrentan a la creciente complejidad de los productos financieros y a las deficiencias en la educación financiera y digital. Las instituciones supervisoras deben conciliar el apoyo a las innovaciones Fintech, la estabilidad del mercado y la seguridad del consumidor. Una solución a esto fue crear herramientas que apoyaran las ideas innovadoras manteniendo la seguridad.
PENGARUH PENILAIAN KINERJA, REWARD, DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT. ESHAN PROSPERA ABADI
Authors: Hasnun Aisya  , Suryanto Suryanto , Herwan Abdul Muhyi
Published: August 2024

This study aims to determine the effect of performance assessment, reward, and punishment on performance at PT Eshan Prospera Abadi Cikarang. The research method used is quantitative. Primary data was obtained through a survey by filling out open and closed questionnaires, as well as unstructured interviews, while secondary data was obtained through literature studies. The population in this study were all employees of PT Eshan Prospera Abadi, which were 47 respondents. The sampling technique in this study was total sampling. The data analysis technique used was using validity test analysis, reliability test, classical assumption test, determination coefficient test, multiple regression analysis, and correlation coefficient test in finding the effect between performance assessment (X1), reward (X2), and punishment (X3) on performance (Y). The results of this study stated that there was a positive effect between performance assessment, reward, and punishment on performance
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG & KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN
Authors: Aulia Edis Rama , Anita Widya Febryari
Published: August 2024

The purpose of this study focuses on empirically exploring the relationship between the influence of company size, profitability, debt policy, and investment decisions on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. By using quantitative research types and multiple linear analysis as research methods and sampling using a purposive sampling technique. Whereas the population is manufacturing companies in the consumer goods industry sector in the period 2019 to 2022. Furthermore, the company's annual financial reports are processed using SPSS 2016. The results of the study found that company size, profitability, and investment decisions have a positive effect on firm value. On the other hand, debt policy has a negative and insignificant impact on firm value.
ANALISIS FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR
Authors: Febriyanti Violanita , Susanty Meinie
Published: August 2024

Abstract: The purpose of this research  is to analyze  and to obtain an empirical evidence of firm size, leverage, profitability, inventory intensity, fixed aset intensity, independent commissioners, institusional ownership on tax management.  The object of this research is all manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021.Purposive sampling method is used in this research with total sample of 71 companines or 213 years of data. This research used SPSS and analyzed research data using multiple regression analysis.The result  of this study shows that firm size, leverage , and profitability have influence to tax management. while  the variables of inventory intensity, fixed asset intensity, independent commisioners, and institusional ownership have no influence on tax management.
Keywords: Tax Management, Firm Size, Leverage, Profitability
 
Abstrak: Tujuan dari penelitian ini untuk menguji dan memperoleh bukti empiris daripada ukuran perusahaan, leverage, profitabilitas, intensitas persediaan, intensitas aset tetap, komisaris independen, kepemilikan institusional terhadap manajemen pajak. Dengan objek penelitian perusahaan manufaktur yang secara konsisten terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pengambilan sampel menggunakan purposive sampling yang menghasilkan sampel sebanyak 71 sampel perusahaan atau sebanyak 213 tahun data. Pengolahan data dalam penelitian ini menggunakan SPSS dan menganalisis data penelitian dengan menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas memiliki pengaruh terhadap manajemen pajak, sedangkan variabel intensitas persediaan, intensitas aset tetap, komisaris independen, dan kepemilikan institusional menunjukkan tidak memiliki pengaruh terhadap manajemen pajak.
Kata Kunci: Manajemen Pajak, Ukuran Perusahaan, Leverage, Profitabilitas
DETERMINAN YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA
Authors: Sony Peter , Suparmun Haryo
Published: August 2024

Abstract: Firm value dictates the value of stock price that a company owns thereby, firm value is a crucial thing. The objective of this research is to obtain an empirical evidence about determinant of firm value in non-financial firms that listed in Indonesia stock exchange. The variabel that used in this research are return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure, and sales growth. The 282 data from 2019–2021 are obtained throught purposive sampling method. Data is analyzed by using multiple regression method.  The results show that return on asset, dividend payout ratio and debt to asset ratio have influence on firm value, while current ratio, firm size, ownership structure, and sales growth do not have significant influence toward firm value.
Keyword: Firm Value, Return on Asset, Current Ratio, Firm Size, Dividend Payout Ratio, Sales Growth
Abstrak: Nilai perusahaan mencerminkan nilai dari harga saham yang dimiliki oleh sebuah perusahaan, oleh demikian nilai perusahaan merupakan hal yang penting.  Tujuan dari adanya penelitian ini adalah untuk memperoleh bukti empiris tentang determinan atas nilai perusahaan yang terdapat pada perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang digunakan pada penelitian ini yaitu return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure dan sales growth. 282 data dari tahun 2019-2021 diperoleh melalui metode purposive sampling. Data dianalisis menggunakan metode regresi berganda. Hasil menunjukkan bahwa return on asset, dividend payout ratio, dan debt to asset ratio memiliki pengaruh terhadap nilai perusahaan sedangkan current ratio, firm size, ownership structure dan sales growth tidak berpengaruh terhadap nilai perusahaan.
PENGARUH INTELLECTUAL CAPITAL, ACCRUAL COMPONENT, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS
Authors: Ath-Thahir Lamya Varany , Wijaya Novia
Published: August 2024

Financial distress is a condition where a company experiences a continuous decline in finances which can lead to bankruptcy, therefore financial distress is an important thing. The aim of this research is to obtain empirical evidence about the influence of intellectual capital, accrual components and other factors on financial distress in companies in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (BEI). The variables used in this research are leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components, and intellectual capital. 378 data from 2020-2022 were obtained using the purposive sampling method. Data were analyzed using the multiple regression method. The results show that all independent variables, namely leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components and intellectual capital have no influence on financial distress.
Pengaruh Board Size dan Faktor Lainnya terhadap Audit Quality
Authors: Callista Angela , Wijaya Novia
Published: August 2024

The purpose of this research is to get empirical evidence from the seven variables used in the research. This study examines seven independent variables, namely audit fee, audit tenure, auditor’s reputation, audit rotation, auditor specialization, board size and audit committee on the dependent variable, namely audit quality.The population in this study were companies in the consumer cyclicals and consumer non-cyclicals sector that were listed in Indonesia Stock Exchange (IDX) on 2016-2022 with the secondary data collection method using purposive sampling method. The Sample used in this study were 144 samples consists of 48 companies.The research finding can be summarized as follows. One variable has an effect on audit quality, auditor specialization, meanwhile the others such as, audit fee, audit tenure, auditor’s reputation, audit rotation, board size and audit committee do not have any effect on audit quality.
The Strategy of Digital twin Implementation at the Cyber-Physical Enterprises
Authors: Pankratova Nataliya , Grishyn Kostiantyn
Published: August 2024

The strategy of digital twin (DT) implementation at the cyber-physical enterprises is proposed, which is due to the need for high-quality and effective reconstruction of Ukraine. The TISM and MICMAC methods are used to study the factors that influence the strategy of DT implementation to support the guaranteed functioning of a cyber-physical system. 13 main factors, that determine strategy success, were identified, and a model of strategy realization was built in the form of a six-level interaction diagram (digraph). The factors are classified by influence and dependence. The substantiated conclusion is that the state support of DT implementation strategy, the availability of design standards, data protection methods, legislative regulation and implementation experience by other enterprises are key factors to the success of strategy for DT implementation at the enterprise.
The values of Russian civilization: challenges and ways to overcome them
Authors: Бахревский Е.В.
Published: August 2024

В статье рассматривается отражение ценностей Российской цивилизации в документах стратегического планирования Российской Федерации (Конституция, Основы государственной культурной политики, Стратегия национальной безопасности, Стратегия развития воспитания), поставлен вопрос об уникальности ценностной системы российской цивилизации и её отношения к аналогичным системам других цивилизаций. Рассмотрен опыт ценностной политики современных евразийских цивилизаций. Сделан вывод, что любые меры противодействия разрушительным тенденциям в российском обществе должны быть принципиально направлены на поддержание коллективных идентичностей любого уровня родственных, этнических, религиозных, социальных, профессиональных и других.

The article considers the reflection of the values of Russian civilization in the strategic planning documents of the Russian Federation (Constitution, the Fundamentals of state cultural policy, the National Security Strategy, the Strategy for the development of education), poses the question of the uniqueness of the value system of Russian civilization and its relationship to similar systems of other civilizations. The experience of the value policy of modern Eurasian civilizations is considered. It is concluded that any measures to counter destructive tendencies in Russian society should be fundamentally aimed at maintaining collective identities of any level related, ethnic, religious, social, professional and others.
Threats of erosion of the value-semantic matrix of Russia: internal causes and grounds of axiological destruction
Authors: Васильев Г.Е.
Published: August 2024

В статье рассматривается проблематика, связанная с ценностной системой отечественной культуры; определяются основные её ценностные концепты. Также в статье определяются основные факторы, угрожающие целостности отечественной традиционной ценностно-смысловой системы; в качестве этих основных причин и факторов определяются олигархическая и западническая тенденции отечественной элиты, совершенно не учитывающей социокультурные и исторические реалии и тем самым разрушающей ценностные основы российского общества и государства. Раскрываются культурно-историческая сущность и генеалогия данных тенденций. Определяются возможные пути преодоления сложившейся ситуации в настоящих условиях.

The article deals with the problems associated with the value system of national culture; defines its main value concepts. The article also identifies the main factors that threaten the integrity of the national traditional value-semantic system; as these main reasons and factors, the oligarchic and westernistic tendencies of the domestic elite are determined, which do not take into account the socio-cultural and historical realities and thereby destroy the value foundations of Russian society and the state. The cultural and historical essence and genealogy of these trends are revealed. Possible ways of overcoming the current situation in the present conditions are determined.
Submarine No. 2: history of creation and loss, prospects of acquisition
Authors: Ведерников Ю.В.
Published: August 2024

В статье рассмотрена история создания и использования малых крепостных подводных лодок Русского флота, определены перспективы поиска и музеефикации представителя данного типа Подводной лодки 2 .

The article considers the history of creation and use of small fortress submarines of the Russian Navy, the prospects of search and museumification of the representative of this type Submarine No. 2.
Partnership in the museum's educational activities on the example of the project ‘Matitsa: preservation and development of northern wooden shipbuilding’
Authors: Лебедева В.С.
Published: August 2024

В статье рассматривается партнерство в образовательной деятельности музея как современная технология музейной деятельности. На примере сетевого партнерского проекта «Матица», разработанного Северным морским музеем, показаны особенности и перспективы данной технологии в рамках сохранения и развития традиционного деревянного судостроения.

The article is devoted to partnership in the educational activities of the museum as a modern technology of museum activities. On the example of the network partner project "Matitsa", developed by the Northern Maritime Museum, the features and prospects of this technology are shown in the framework of the preservation and development of traditional wooden shipbuilding.
Museum activities during the pandemic
Authors: Саркисова Е.Г.
Published: August 2024

В статье рассматриваются различные аспекты деятельности отечественных музеев в условиях пандемии короновируса и режима самоизоляции. Анализируются различные формы и виды музейных коммуникаций, освоения новых социокультурных практик, расширение музейной аудитории, углубление освоения и актуализация культурного наследия как новые доминантные тенденции современных музейных коммуникаций.

The article discusses various aspects of the activities of domestic museums in the context of the coronovirus pandemic and the regime of self-isolation. Various forms and types of museum communications, the development of new socio-cultural practices, the expansion of Museum audiences, the deepening of the development and actualization of cultural heritage as the new dominant trends of modern Museum communications are analyzed.
Museum in the socio-cultural space of a modern city
Authors: Саркисов В.А. , Саркисова Е.Г.
Published: August 2024

В статье раскрываются системообразующие функции современного музея в локальном социокультурном пространстве современного города на основе методологии системного подхода к городскому социокультурному пространству. Затрагиваются вопросы функций современного музея в формировании городской локальной идентичности и социализации граждан, образовательно-воспитательной и научной, а также медиативно-коммуникативной и досуговой деятельности в городской социокультурной среде, в формировании и поддержании имиджа города.

The article describes the strategic functions of a modern Museum in the local socio-cultural space of the modern city on the basis of the methodology of system approach to urban social and cultural space; addressing the issue of the functions of a modern Museum in the formation of urban local identity and the socialization of citizens, educational and scientific, as well as mediation-communicative and leisure activities in the urban socio-cultural environment in shaping and maintaining the image of the city.
Modern trends and prospects for forming a qualitative cultural environment for small cities and rural settlements as a factor of sustainable development of the region
Authors: Путрик Ю.С.
Published: August 2024

Проблемы формирования качественной культурной среды становятся предметом все большего внимания со стороны государственных, научных и общественных институтов и организаций. Многофакторность процесса формирования культурной среды делает необходимым применение специальных методов и моделей. Благодаря им можно более эффективно решать задачи оптимизации пространства в целях сохранения объектов культурного и природного наследия – ключевых факторов качественной культурной среды малого города или сельского поселения.

The problems of creating a quality cultural environment are becoming the subject of increasing attention from state, scientific and public institutions and organizations. The multifactorial process of the formation of the cultural environment makes it necessary to use special methods and models. Thanks to them, it is possible to more effectively solve the problems of optimizing space in order to preserve objects of cultural and natural heritage – these key factors in the quality cultural environment of a small city or rural settlement.
Ethos of everyday russian ife in the context of globalization: conceptual description and stages of development
Authors: Вертиевец О.А.
Published: August 2024

В статье рассматривается влияние особенностей этоса, габитуса и менталитета российской культуры на решение двух ключевых задач современного российского общества – осуществлением вторичной индустриализации в условиях незавершенности модернизационных процессов ХХ в. и развитие основ информационного общества.

The article examines the influence of the peculiarities of the ethos, habit and mentality of Russian culture on the solution of two key tasks of modern Russian society – the implementation of secondary industrialization in the conditions of the incomplete modernization processes of the 20th century and the development of the foundations of the information society.
Museum institutions of the Russian Orthodox Church in the 20th - early 21st centuries
Authors: Кирьянова О.Г.
Published: August 2024

Статья представляет собой обзор основных событий истории развития церковных музейных учреждений с середины прошлого века до настоящего времени. Автором предлагается периодизация этого процесса, обусловленная существенными количественными и качественными изменениями в сфере церковного музейного строительства, рассматриваются юридические аспекты организации деятельности музейных учреждений РПЦ.

The article is a review of the main events in the history of the development of Church Museum institutions from the middle of the last century to the present time. The author proposes a periodization of this process, due to significant quantitative and qualitative changes in the field of Church Museum construction, and considers the legal aspects of organizing the activities of ROC Museum institutions.
Reproduction of culture in club activities
Authors: Шошина С.И.
Published: August 2024

В статье исследуются основные формы воспроизводства культуры в клубной деятельности. Объектом исследования является процесс воспроизводства культуры в клубной деятельности. Воспроизводство культуры происходит в трех основных областях – материальной, духовной и символической, где символическая область выступает интегрирующим фактором. В процессе социокультурного воспроизводства генерируются четыре формы нефинансовых капиталов – социальный, культурный, эмоциональный, человеческий. Они актуализируют и ретранслируют культурное наследие.

The article examines the main forms of culture reproduction in club activities. The object of the research is the process of culture reproduction in club activities. The reproduction of culture takes place in three main areas – material, spiritual and symbolic, where the symbolic area acts as an integrating factor. In the process of socio-cultural reproduction, four forms of non – financial capital are generated: social, cultural, emotional, and human. They update and relay cultural heritage.
Faleristics of the Civil war
Authors: Окороков А.В.
Published: August 2024

В предлагаемом материале поставлена проблема изучения истории Гражданской войны, через исследование предметов коллекционирования: медалей, жетонов, нарукавных знаков и т.п. Отмечается важность и актуальность монографических и справочных изданий по данной теме, в частности серия книг М.С. Селиванова.

The proposed material raises the problem of studying the history of the Civil war, through the study of collectibles: medals, badges, arm badges, etc.the importance and relevance of monographic and reference publications on this topic, in particular a series of books by M.S.Selivanov.
Postcard as a source of information on traditional shipbuilding
Authors: Мадикова Л.В.
Published: August 2024

Статья посвящена рассмотрению открытки как источника информации для изучения традиционного судостроения. Автором установлено, что открытые письма обладают большим информационным потенциалом, что обуславливает важность включения их в контекст исследования традиционного судостроения. Так, анализируя суда и лодки, представленные на лицевой стороне открытки, можно получить большой пласт информации, включая данные о внешнем виде судна, технологии строительства, конструктивные и иных характеристики и т.д. Также в статье рассмотрены некоторые тематические открытки с изображением судов различных типов.

The article is devoted to the consideration of postcards as a source of information for the study of traditional shipbuilding. The author found that postcard have great informational potential, which makes it important to include them in the context of the study of traditional shipbuilding. So, analyzing the ships and boats presented on the front side of the postcard, you can get a large layer of information, including data on the appearance of the vessel, construction technology, design and other characteristics, etc. The article also discusses some thematic postcards depicting ships of various types.