bluuebunny/crossref_metadata_2025 huggingface dataset:
Biological reconstruction: the use of a fibular flap in the treatment of diaphyseal defects in pediatric patients with malignant bone tumors
Authors: Bolshakov N. A. , Artemov A. Yu. , Vorochay A. M. , Slinin A. S. , Tikhonova M. V. , Rybchenok V. V. , Alexandrov A. V. , Grachev N. S.
Published: October 2024

The use of vascularized fibula flaps for the reconstruction of diaphyseal defects after resection of malignant bone tumors has a long history and has proved to be an effective method. A unique advantage of this technique is that instead of massive titanium endoprosthesis the patient's own bone is used for repair. Between September 2013 and September 2021, reconstruction using a vascularized fibula flap was performed in 32 patients admitted to the Department of Oncology and Pediatric Surgery of the Dmitry Rogachev National Medical Research Center of Pediatric Hematology, Oncology and Immunology of Ministry of Healthcare of the Russian Federation. The median follow-up was 3.2 years. Complications were analyzed according to the Henderson classification. Despite a high rate of complications (37.5%), excellent and good functional results were achieved in 87.5% cases. To evaluate the functional outcomes after surgical treatment, we used the international MusculoSkeletal Tumor Society Score (MSTS). It is important to note that after this type of surgery, there are no restrictions in walking (in terms of distance) and practicing sports activities that are usually not recommended after endoprosthetic reconstruction, such as doing barbell leg exercises, skiing, running, and rock climbing. The study was approved by the Independent Ethics Committee and Scientific Council of the Dmitry Rogachev National Medical Research Center of Pediatric Hematology, Oncology and Immunology of Ministry of Healthcare of the Russian Federation.
Heritable TP53-related cancer syndrome and medulloblastoma in children: diagnostic and screening issues
Authors: Dinikina Yu. V. , Zheludkova O. G. , Maizenger P. A. , Nikitina I. L. , Bezyazychnaya I. V. , Radulesku G. G. , Leonova I. A. , Kosenkova T. V. , Obraztsova G. I. , Bashnina E. B. , Belogurova M. B.
Published: October 2024

Today, the contribution of hereditary tumor syndromes to the development of cancer in children is obvious, which determines the need for screening programs and selection of the most effective methods of anticancer therapy. One of the most aggressive hereditary tumor syndromes is heritable TP53-related cancer syndrome (hTP53rc, formerly known as Li–Fraumeni syndrome), characterized by a high risk, early onset and recurrent cases of malignant neoplasms in one patient. The article describes current data on hTP53rc syndrome and the features of its clinical course, and provides international recommendations for monitoring and cancer screening in pediatric patients with hTP53rc syndrome. As a clinical observation, we present an analysis of the registry of patients with relapsed and refractory forms of medulloblastoma (n = 241) with the assessment of its incidence in cases of germline mutations in the TP53 gene with the description of their medical history and the influence of this genetic event on the outcomes. The results of our study, as well as data from international literature, indicate unfavorable prognosis in tumors, including medulloblastoma, in patients with hTP53rc syndrome, however, such factors as early screening, surveillance and early and adequate therapy can help to increase their life expectancy. The study was approved by the Independent Ethics Committee and the Scientific Council of the Almazov National Medical Research Centre of Ministry of Healthcare of the Russian Federation.
The development path of badminton with Chinese characteristics: Connotation, situation, and future
Authors: Wang Ping , Niu Xiaojie , Zainuddin Zainal Abidin Bin
Published: October 2024

Exploring the development path of badminton with Chinese characteristics is a key area in advancing the reform of China’s sports system and a crucial theoretical support for transitioning from a sports power to a sports powerhouse. This article reviews the overall situation of the development of badminton in China since the founding of the People’s Republic of China, and based on this, puts forward the basic connotations and directions of the development path of badminton with Chinese characteristics. It discusses the opportunities and challenges faced in aspects such as badminton management system and mechanism, accelerated optimization and upgrading of sports industry and brands, substantial breakthroughs in competitive level, cultivation of reserve talents, and diversified development of sports culture. It explores the future direction of the development path of badminton with Chinese characteristics from five aspects: system, management, talent, industry, and culture.
Exploring the long-term effects on survivors of father-daughter incest through the lens of key persons from relevant agencies
Authors: Azman Umi Nurul Najihah , Ahmad Yarina , Tahir Nor Suziwana , Aziz Nur Amalina , Mohd Suki Norazah
Published: October 2024

Incest is one of the most serious forms of sexual abuse that occurs between a father and his daughter. It involves a parent committing something forbidden to their own child, which violates moral standards. This incestuous relationship has a significant impact on the survivors’ psychology, body, and emotions, affecting all aspects of their lives. This study explores the long-term effects experienced by individuals in Malaysia who have survived father-daughter incest (FDI). This study conducted in-depth interviews with 11 key persons from several agencies involved in handling FDI cases in Malaysia. The findings reveal that those who experienced FDI frequently suffered long-term issues. It is important for everyone involved in assisting these individuals. This is aligned with the global Sustainable Development Goals (SDGs), particularly Goal 3, which emphasises the value of good health and well-being for all. It also aligns with Malaysia’s MADANI concept, which emphasises protecting and promoting everyone’s human rights. FDI survivors can receive the protection and assistance they require to live healthier and more successful lives by implementing an effective strategy that includes mental health support, powerful laws, and community education.
Sustainable fishery and management of Batur Lake based on ecosystem approach, Bali
Authors: Kaban Siswanta , Ditya Yoga Candra , Makmur Safran , Makri Makri , Anggraeni Dian Pamularsih , Fatah Khoirul , Samuel Samuel , Koeshendrajana Sonny , Armanto Donny , Armanto M. Edi , Pratiwi Made Ayu
Published: October 2024

Lake Batur is one of the national priorities, as it has economic value, and fish resources are used for food security and improving the local people’s welfare. The study examined the applicability of fisheries management status based on the ecosystem approach in lakes. The study was carried out from February to July 2023 using ecosystem approach methods in seven villages around Batur Lake, Bali, Indonesia, Data was collected through observations and interviews with 189 respondents. The success of fisheries management might be shown as a flag model after the composite domain and the total aggregate value of all dominants were rated. The results showed that the managed fish resources and stakeholders were unsatisfactory categories. Generally, social and fishing technology domains were classified as good categories. For that, ecosystem approach applications for sustainable fisheries in Batur Lake needed action under the five common scenario goals (a) reducing non-target fish (red devil) in the lakes by intensive capture and processing into other products of economic value; (b) regulations related to the reserve area as a place for fish to spawn and breed; (c) increasing the synergy of fisheries management policies; (d) increasing the stakeholder capacity; and (e) government support and related stakeholders regarding one regulation for fisheries management.
Assessing suitability of surface water from Oued El Gourzi for irrigation east of Alger
Authors: Khelif Safia
Published: October 2024

The study was conducted to determine the suitability of surface water from Oued El Gourzi for irrigation in the Fesdis area, Algeria, during irrigation season of July 2022. The suitability was assessed by analysing eight water samples collected from various sites along the Oued. A range of physicochemical parameters were examined, including EC, pH, Mg2+, Na+, Ca2+, K+, HCO3– and Cl–, alongside other indices such as sodium absorption ratio (SAR), soluble sodium percentage (SSP), residual sodium carbonate (RSC), permeability index (PI) and magnesium adsorption ratio (MAR) using standard procedures. The Richards classification shows that these waters are characterised by high salinity and low alkalinity hazard (C3–S1). According to the Wilcox classification, the majority of these waters are of doubtful quality, with only 25% exhibiting good quality for irrigation. Based on the RSC and MAR, all water samples are deemed safe and suitable for irrigation. However, PI values suggest that all sampling sites are of marginal quality for irrigation (class II). In terms of sodium and chloride concentration, all water samples were deemed unsuitable for irrigation. Based on these results, the waters pose risks for irrigation, particularly due to salinity, necessitating the implementation of special management practices and the selection of salt-tolerant crops.
Prevalence of acute kidney injury and outcome in cats treated as inpatients versus outpatients following lily exposure
Authors: Lam Justin , Hess Rebecka S. , Reineke Erica L.
Published: October 2024

OBJECTIVE

To investigate the prevalence of acute kidney injury (AKI) and outcome in cats treated for lily exposure as inpatients (IPs) or outpatients (OPs).

METHODS

Medical records of cats with lily exposure were retrospectively evaluated; 112 cats were included. Signalment, type of exposure, time from exposure to presentation, decontamination procedures, treatment group (IPs vs OPs), creatinine and International Renal Interest Society AKI grade at specific time points (initial presentation, 0 to 24 hours, 24 to 48 hours, and 48 hours to 2 weeks), whether an AKI developed at any point, whether AKI grade was static or improved when comparing baseline to last documented AKI grade, and outcome (alive or dead/euthanized) were recorded.

RESULTS

There were no significant differences in prevalence of AKI between the IP cats (45 of 96 [46.9%]) and OP cats (7 of 16 [43.8%]). Of the AKI cats, 27 IP cats (60%) and 4 OP cats (57.1%) had a static or improved AKI grade. Inpatient cats had a significantly higher survival compared to OP cats (100% vs 86.5%).

CONCLUSIONS

Cats exposed to lilies in both groups had a higher prevalence of AKI than previously reported; however, many cats with AKIs had a static or improved AKI grade by the last documented AKI grade. Although the survival was lower in OP cats compared to IP cats, overall survival was excellent.

CLINICAL RELEVANCE

Results of our study suggested that IP cats have a superior outcome than OP cats; however, cats treated as OPs may still have favorable outcomes.
Yeast Solution Spray and Ozone Gas Fumigation as Methods of Protecting Tomato Plants Against Diseases
Authors: Zardzewiały Miłosz , Matłok Natalia , Turan Jan , Balawejder Maciej , Gorzelany Józef
Published: October 2024

The aim of the study was to determine the effect of ozone fumigation and spraying with microorganisms, i.e. yeast, on selected physiological parameters, and the extent of disease infection of tomato plants. Tomato plants were grown in the ground under covers. Throughout the 2021 and 2022 growing season, the plants were exposed to variable factors, i.e. fumigation with gaseous ozone at a dose of 2 ppm for 1 minute and spraying with yeast. After ozonation and spraying with yeast, physiological measurements were made on tomato plants, such as: selected parameters of chlorophyll fluorescence (maximum quantum yield of PSII photochemistry, maximum quantum yield of primary photochemistry) and gas exchange parameters (transpiration rate, stomatal conductivity and intercellular CO2 concentration). In addition, the content of chlorophyll using the SPAD method as well as plant infection by diseases was determined. Compared to the control sample, ozonation resulted in a slight decrease in the physiological parameters of tomato plants. In addition, no visible leaf damage was observed after the ozone gas fumigation process. However, the use of microorganisms did not significantly change the examined physiological parameters. Both after the application of gaseous ozone and microorganisms, a significant impact of the tested variable factors was found on reducing the infection of tomato plants by diseases such as: tomato late blight, tomato alter-nariosis, gray mold, bacterial canker of tomato and bacterial spot of tomato.
Do We Need a New Approach to R&D Works in Financial Reporting?
Authors: Hołda Artur , Łojek Paweł
Published: October 2024

Research and Development works (RD works) in accounting is increasingly used both in Poland and globally. The potential benefit of numerous tax breaks is an incentive to implement innovative solutions. The article aims to verify research hypotheses through a chi2 independence test concerning the need to create a new national accounting standard regarding RD works and the respondents’ knowledge of balance sheet and tax law. Questions were also raised regarding RD works expenses. The findings suggest that the respondents do not feel the need to create a new national accounting standard. However, respondents‘ knowledge of the relevant issues is relatively limited, both in terms of balance sheet law and tax law. Moreover, it was established that a tax audit should be anticipated when utilizing tax reliefs, not always from the co-financing institution. This study contributes to the ongoing perception of RD works by accountants and managers and may also serve as a foundation for further research with a larger research sample.
Encapsulation of fatty acids in ruminant nutrition for improved meat and milk quality: A review
Authors: Besharati Maghsoud , Palangi Valiollah , Azhir Deniz , Lackner Maximilian
Published: October 2024

In recent years, the methods of producing protected fat supplements for feed have greatly developed. As a means of preserving unsaturated fats from oxidation, encapsulation has been used by food industry researchers to reduce unpleasant odor and taste, and as an effective method of protecting unsaturated fats. The process of encapsulating involves covering or trapping the target substance(s) in another substance or system. Similarly, vitamins and micronutrient compounds in food do not remain stable for long and are subject to decomposition, which depends on chemical structure, food matrix characteristics, handling parameters, and storage conditions. Consequently, encapsulation can prevent these compounds from being destroyed until they are transferred to the right location or slow down decomposition processes (such as oxidation or hydrolysis). That concept can be expanded to lipids (oils and fats). Currently, emulsion spray drying is the most common method of fine oil microcoating. The mass formation method produces more stable microcoatings with higher oil content than spray drying, as recently discovered. Biodegradable polymers have gained much attention as encapsulation materials. Microencapsulated lipids can increase the meat and milk quality of ruminants.
Select Probiotics Exhibit Antioxidative and Anti-Inflammatory Properties for Gut Modulation: In Vitro Analysis
Authors: Boyajian J.L. , Abosalha A. , Islam P. , Kassab A. , Santos M. , Shum-Tim C. , Renesteen E. , Makhlouf S. , Chen J. , Prakash S.
Published: October 2024

The gut microbiota harbors a complex ecosystem of bacteria that govern host health homeostasis. Alterations to the intestinal environment, known as gut dysbiosis, is associated with several diseases. Targeting the gut with microbiome-engineered therapeutics, such as probiotics, is a promising approach to restore microbial homeostasis and host health. Probiotics can effectively improve the gut environment, although strain-specific mechanisms remain largely unknown. Thus, this study aims to identify beneficial action of select probiotics to modulate the gut environment through antioxidative and anti-inflammatory properties. To this end, we tested the interaction among three probiotic strains – Lactobacillus gasseri A237 (LgA237), Lactobacillus plan-tarum WCFS1 (LpWCFS1) and Lactobacillus fermentum NCIMB 5221 (Lf5221) – and a human intestinal epithelial cell line, HT-29, for adhesion properties, radical scavenging abilities and anti-inflammatory activities. All three probiotics adhere well to HT-29 cells, indicating proper gut colonization. LpWCFS1 demonstrated the greatest adhesion capacity (68.3%), followed by LgA237 (35.5%) and Lf5221 (25.9%). The probiotics also exhibit excellent antioxidant properties via DPPH radical scavenging activity, comparable to quercetin, a known and potent antioxidant. Moreover, LgA237, LpWCFS1 and Lf5221 decrease interleukin-8 expression in lipopolysaccharide (LPS)-damaged HT-29 cells (41.19, 34.53 and 14.80% reduction, respectively), compared to non-treated cells. Further investigation of LpWCFS1 and LgA237 revealed a significant (p<0.0001) reduction in monocyte chemotactic and activating factor (MCAF) protein expression by 63.81 and 60.33%, respectively, in colitis-induced IECs. Overall, our results indicate adhesion, antioxidative and anti-inflammatory therapeutic potential of the tested probiotics through antioxidative and anti-inflammatory activities. These findings may be used to further understand the role of the tested probiotics in treating inflammation that underlies gut-related diseases. Such knowledge is essential for the development and translation of novel, targeted probiotic therapies to beneficially modulate the gut environment and reduce inflammation, improving host health.
Study of Therapeutic Potential of Dodonaea viscosa against Rheumatoid Arthritis in Collagen Induced Arthritic Mouse Model
Authors: John Peter , Ali Zainab , Bhatti Attya
Published: October 2024

Rheumatoid arthritis (RA), is a complex autoimmune disease associated with high rates of mortality and extreme disability. It is characterized by gradual joint destruction and a chronic inflammatory response. As current medications are not economical and provide complications, plant-derived therapeutic practices are now being explored. Dodonaea viscosa, a flowering plant, is well-known for its antioxidant, anti-inflammatory, anti-diabetic, wound healing, and analgesic activities but no in vivo anti-arthritic study have been conducted so far. Hence, in this study, we aimed to evaluate the toxicity and therapeutic potential of Dodonaea viscosa in a collagen-induced arthritic mouse model. Chemical analysis exhibited that Dodonaea viscosa has high levels of beneficial bioactive compounds, including phenols, flavonoids, and other phytochemicals. In ex vivo and in vivo studies, Dodonaea viscosa showed significant antioxidant, anti-inflammatory, and anti-arthritic potential, while no toxic effects were found. Arthritic mice treated with Dodonaea viscosa showed reduced levels of rheumatoid factor and paw edema, while no significant effects were found on spleen indices and radiological examination of paws, compared to control untreated arthritic mice. Our study showed that treatment with Dodonaea viscosa resulted in improvements in arthritis and could therefore be a viable therapeutic source for treating patients with rheumatoid arthritis. However, further studies on humans are required for validation.
Dealing with overwhelming life situations - young people’s experiences of becoming depressed
Authors: Ekbäck Erik , Strömbäck Maria , Rådmark Lina , Öjebrandt Johan , Molin Jenny , Henje Eva
Published: October 2024

Background

Depression is common and increasing in young people, who seem especially vulnerable, both in the probability of developing depression, and in the resulting negative consequences across the lifespan. Unfortunately, available treatments rarely lead to full remission and even in cases of remission relapse rates are high. Different explanatory models have been proposed, and research indicates a multifaceted etiology. The descriptive DSM-5 has low diagnostic validity in this age-group, especially for depressive disorders, and limited attention has been given to young people’s own experiences of becoming depressed. Hence, there is a risk of missing clinical information that is important for the therapeutic alliance and treatment.

Objective

This study aimed to explore young people’s experiences of becoming depressed.

Method

A qualitative study was performed. Six participants with clinical depression, currently in treatment at child and adolescent psychiatric outpatient clinics in northern Sweden were recruited. Interviews followed a semi-structured manual, and data was analyzed with inductive qualitative content analysis.

Results

Participants described different reasons for their depression, and from their stories four categories were identified: “Being subjected to violence”, “Suffering separation and loss”, “Feeling abandoned”, and “Feeling burdened and vulnerable”. These categories were interpreted in the theme: “Dealing with an overwhelming life situation”.

Conclusions

The participants presented mainly stressful external and relational events preceding their depression. A combination of overwhelming stressors, lack of support and lack of time for recovery was described. This points to the importance of validating the narratives of young patients with depression and to offer trauma-informed treatment approaches in mental health care.
Morphometric Tomographic Analysis of the Head of the Tridactyl Humanoid Specimen from Nasca-Peru
Authors: Hernández-Huaripaucar Edgar , Becerra-Canales Bladimir , Zúñiga-Avilés Roger , Ybaseta-Medina Jorge , Suarez-Canlla Carlos , Caballero-Cornejo Hugo , Zúñiga-Almora Irvin
Published: October 2024

Objective: To report the tomographic and morphometric analysis of the head of the tridactyl humanoid specimen from Nazca, Peru.
 
Method: A qualitative case study approach. RadiAnt DICOM Viewer software version 4.2.1 was used to analyze lengths, diameters, and volume in tomographic images of the head. The morphological biometric analysis applied anthropometric methods using some craniometric points and cephalometric angles.
 
Results and Discussion: As a result, it is reported that there are atypical, strange, and exceptional morphometric imaging features in the cephalic segment of specimen M01. The cephalometric analysis based on the ANB angle revealed a class II skeletal pattern, and according to the Bjorl-Jarabak analysis, it has a convex facial profile with hypodivergent growth (brachyfacial). The patient also has maxillary biprotrusion, severe protrusion of upper and lower incisors, loss of teeth, presence of root remnants, severe dental abrasion, non-assessable canine class, absence of three third molars and ocular protrusion. Based on craniometric points, the SNA angle (Sella, Nasion and Point A) and the SNB angle (Sella, Nasion and Point B) maxillary protrusion and mandibular protrusion were diagnosed.
 
Implications of the research: It is concluded that the combination of uncommon morpho-anatomical features in the maxillofacial and cranial massif do not correspond to a human craniofacial biotype, but could be considered as suggestive findings of morpho-anatomical features typical of a hominid species similar to humans.
 
Originality/Value: The expansion of biometric and morphoanatomical data of the head reinforces the hypothesis that morphologically it would be a non-human hybrid species.
Sustainability and Systems Thinking: a Case Study on HP Inc
Authors: Cardoso Henrique Costa , Tinôco Íris Márcia Melo , Novais Pedro Arthur Ventura , Caxiado André Luis Vale , Santos Rafael Souza dos , Zissou Alex de Jesus , Campos Pedro Silvestre da Silva , Morais Emerson Cordeiro , Moraes Raykleison Igor dos Reis , Chase Otavio Andre
Published: October 2024

Objective: The objective of this study is to describe the sustainable impact actions of HP Inc. and relate them to General Systems Theory, emphasizing a viable systemic and circular production ideal that generates socioeconomic and environmental benefits from a minimal impact perspective.
 
Theoretical Framework: The foundation of this research essentially consists of the General Systems Theory proposed by Bertalanffy, which, combined with complementary concepts and literature such as Industrial Ecology and Systemic Thinking, serves as a basis for analyzing HP Inc.'s production process.
 
Method: This is an exploratory study, for which bibliographic research was conducted to provide a theoretical basis on the topics of sustainability and General Systems Theory. Subsequently, based on the knowledge acquired and official documents made available by the company, HP's production process and its relationship with the previously examined literature were analyzed.
 
Results and Discussion: The results show that HP is a multinational corporation with a sustainable and social impact policy aimed at goals such as zero carbon emissions, a fully regenerative economy, a primarily renewable energy matrix, digital equity, and the effective practice of the circular economy, which ensures ease of repairs, maintenance, and product longevity. Therefore, it is concluded that the company has a feedback system, which not only ensures minimal socio-environmental impact but also demonstrates alignment with systems theory, supporting the implementation of social and sustainable measures.
Research Implications: The research demonstrates, from a systemic perspective, how a circular production system, together with other sustainable impact actions, is a viable reality already being applied today, potentially serving as an example for other companies in operation.
 
Originality/Value: The study is relevant as it not only exposes the feasibility of a circular and regenerative economy, such as that of HP Inc., but also reflects how General Systems Theory and systems thinking can be key perspectives for analyzing this scenario.
Why surgical decompression of the carpal tunnel may not be effective. Obvious and unusual reasons for the failure of surgical treatment
Authors: Kalashnikova M. R. , Dulaev A. K. , Nakonechny D. G. , Kutianov D. I. , Zhigalo A. V. , Pochtenko V. V. , Morozov V. V. , Ogorodnik E. V.
Published: October 2024

The objective was to analyze the possible reasons for the failure of surgical treatment of carpal tunnel syndrome.

One of the most common forms of compression mononeuropathy of the upper extremity is carpal tunnel syndrome. Despite being widely studied, the topic remains relevant due to the fact that this pathology makes up the majority of occupational diseases and its treatment is associated with significant healthcare costs. Carpal tunnell release is the «gold standard» for surgical treatment of carpal tunnel syndrome, but despite its high level of effectiveness, from 2 to 10 % of patients require revision surgery for recurrent carpal tunnel syndrome.
Advantages and disadvantages of an inpatient emergency department in the treatment of therapeutic emergencies: load and economic modeling
Authors: Tsebrovskaya E. A. , Teplov V. M. , Korshunova A. A. , Burykina V. V. , Klyukovkin K. S. , Bagnenko S. F.
Published: October 2024

Introduction. The article presents a comparison of simulation models for financing an inpatient emergency department and a therapeutic department using the example of an emergency therapeutic flow of patients.

The objective was to analyze the economic aspects in an inpatient emergency department for the treatment of emergency therapeutic conditions such as hypertension.

Methods and materials. Based on a retrospective analysis of the flow of incoming patients for emergency and urgent indications, a simulation model of the load and economic calculations of the work of the inpatient emergency department was developed.

Results. According to the results of the study, it was revealed that with a three-fold increase in the flow of patients entering the department, the inpatient emergency department copes with this flow more effectively in comparison with the therapeutic one. Despite this funding, the medical institution receives significantly less.

Conclusion. Based on the study, the need to create a special tariff plan for the work of such units as the inpatient emergency department was identified, because the capacity in this department is many times greater.
Im Spannungsfeld zwischen Natur und Kultur
Authors: Welsch Wolfgang
Published: October 2024

Natur ist ein altes Thema der Philosophie. Denn um das Ganze der Welt zu begreifen, musste sie sich sowohl mit Kultur als auch mit Natur befassen. Zeitgenössisch stellen Natur und Kultur sich zunehmend als eng miteinander verwoben dar. Bereits im Tierreich hat die Natur begonnen, technische Strategien und kulturelle Eigenheiten zu entwickeln. Beim Menschen hat sich das fortgesetzt, bis hin zu Phänomenen der Naturzerstörung, die unsere eigenen Lebensgrundlagen gefährden. Den Verflechtungen von Natur und Kultur geht das Buch in Fallanalysen und Begriffsarbeit nach. Vor allem aber will es ermutigen, die gegenwärtigen Probleme nicht zu ignorieren, sondern sich ihnen zu stellen und sie mit klarem Bewusstsein und entschlossenem Engagement anzugehen.
FAKTOR – FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PADA PERUSAHAAN CONSUMER GOODS
Authors: Liem Catrina , Salim Susanto
Published: October 2024

This study was conducted to determine the effect of free cash flow, firm size, current ratio, and return on equity to Dividend Policy on consumer goods companies listed on the Indonesia Stock Exchange during the period 2017-2020. The sample used in this study were 20 companies using purposive sampling technique. Valid data is as much as 80 data. This study performs data processing using the Eviews for Windows version 12 program and the data collection process using Microsoft Excel 2010. The results of the analysis show that the free cash flow, current ratio and return on equity variabels have a positive and significant effect on dividend policy, while the firm size variabel does not effect on dividend policy.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN PERGANTIAN KOMITE AUDIT TERHADAP AUDITOR SWITCHING
Authors: Simatupang Timothy Halomoan Asido , Tanusdjaja Hendang
Published: October 2024

This research aims to determine the extent to which companies will replace their auditors if they experience a decrease in financial capacity, changes in company size, and changes in the audit committee at companies listed on the Indonesia Stock Exchange with the stock index code KOMPAS100 using the 2019-2021 financial statements. The sample was selected by purposive sampling method and the valid data were 64 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows with version 25 and Microsoft Excel 2019. The results of this study indicate that financial distress and company size do not have a significant effect on auditor turnover. Meanwhile, audit committee turnover has a significant effect on auditor turnover. The implication of the research conducted is the need for supervision of the board of commissioners on audit committee changes that affect auditor turnover for the company. And make the company not careless and still maintain a positive image.
PENGARUH COVID-19, VOLUME PERDAGANGAN, MARKET TO BOOK RATIO DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM
Authors: Apriani Dela , Suhendah Rousilita
Published: October 2024

This research aims at how the covid-19, trading volume, market to book ratio, and market capitalization toward stock return on sector transportation, telecommunication, and mining listed on the Indonesia Stock Exchange during 2020. The sample was selected using purposive sampling method and the valid data was 140 companies. Data processing techniques using multiple regression analysis and helped by Eviews 10 program and Microsoft Excel 2013. The results of this study indicate that the covid-19, trading volume, and market capitalization have a significant influence on stock return. While market capitalization does not influence stock return. The implication of this study is the need to increase the value of trading volume and market capitalization by maintaining the quality of the company during a pandemic so that it can provide a good signal for investors.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN
Authors: Alexander Abraham , Dewi Sofia Prima
Published: October 2024

This study aims to gain an empirical evidence towards the effect of profitability, capital structure, liquidity, firm size, and dividend policy on firm value. There are 48 samples selected in this study, with a total data of 144 companies engaged in manufacturing that are listed in Indonesia Stock Exchange. This study used a purposive sampling method. The Eviews 12 Student Version used as the selected application to process data in this study. The results shown in this study are profitability, liquidity, and dividend policy do not have a positive effect on firm value, on the other hand capital structure has a positive effect on firm value. Lastly firm size has a negative effect on firm value.
PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP CASH HOLDING
Authors: Hadryan Matthew , Susanti Merry
Published: October 2024

This study was conducted to determine the results of the effect of leverage, profitability, and firm size on cash holding. In this study, using manufacturing companies listed on the Indonesia Stock Exchange as research subjects. The technique used to collect the sample is purposive sampling technique. There were 64 companies that were selected as samples and used the Eviews (Economic Views) version 12 program to process the data. In the test conducted, the researchers found that leverage had a negative and significant effect on cash holding, profitability had a positive and significant effect on cash holding, and firm size had a positive and insignificant effect on cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG
Authors: Wijaya Emil Tanaga , Dewi Sofia Prima
Published: October 2024

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, firm size, institutional ownership, asset structure, and profitability on debt policy. The subject of this research is a manufacturing company that is consistently listed on the Indonesia Stock Exchange for the period 2018-2020. Sample selection using purposive sampling technique. Based on certain criteria obtained a sample of 44 manufacturing companies. This study uses secondary data that is processed using Eviews 12.0 software and hypothesis testing using multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on debt policy, asset structure has a negative effect on debt policy, managerial ownership and profitability have no positive effect on debt policy, and institutional ownership has no negative effect on debt policy.
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE
Authors: Febriani Erika , Trisnawati Estralita
Published: October 2024

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA
Authors: Lesmana Daniel , Santioso Linda
Published: October 2024

The purpose of this research was to analyze the influence of firm size, firm age, leverage, profitability, and audit quality on the dependent variable, namely earnings management. The research object used were manufacturing companies listed on Indonesia Stock Exchange from 2018 to 2021. The sampling method that used in this study is purposive sampling method. There are used 70 companies as the final sample I used in the study. Data analyzed using multiple regression method. Modified Jones model approach was employed in this research. The result of this study indicated that firm size and profitability have a significant negative effect on earnings management. Firm age and leverage have a significant positive effect on earnings management. Audit quality has insignificant positive effect on earnings management.
PENGARUH LIQUIDITY, LEVERAGE, PROFITABILITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE
Authors: Andika Chuandry , Susanti Merry
Published: October 2024

The main purpose of this research is to analyze the effect of liquidity, leverage, profitability, and corporate social responsibility towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). This research used 204 data samples consisted of 74 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This research used Eviews 12 in processing research data. The result obtained from this research indicates that liquidity has negative and no significant effect on firm value. Leverage has negative and significant effect on firm value. Profitability has positive and no significant effect on firm value. Corporate social responsibility has negative and no significant effect on firm value.
PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Authors: Merianti Desi , Iskak Jamaludin
Published: October 2024

This study aims to examine the effect of leverage, growth, profitability, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection technique used is purposive sampling tehcnique with a sample of 43 companies. Data processing in this study using EViews version 12 software. The result of this study indicate that leverage proxied by DER and liquidity proxied by CR has a positive and insignificant effect on dividend policy, profitability proxied by ROE has a negative and insignificant effect on dividend policy, while growth has a negative and significant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE
Authors: Clarentina Viona , Setijaningsih Herlin Tundjung
Published: October 2024

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.
PROPORÇÃO DE GESTANTES COM ATENDIMENTO ODONTOLÓGICO REALIZADO DE 2018 A 2022: MUDANÇAS REAIS OU FOCALIZAÇÃO DA ASSISTÊNCIA?
Authors: Raposo Rebeca Carvalho , Silva Amanda Almeida da , Pessoa Inês Barros , Neves Pierre Adriano Moreno , Oliveira Pinho Judith Rafaelle
Published: October 2024

O objetivo desse estudo foi descrever o comportamento do indicador de proporção de gestantes com atendimento odontológico realizado em todos os estados brasileiros antes e após a implantação do Programa Previne Brasil e correlacionando os achados com variáveis. Trata-se de um estudo ecológico, analítico, com dados secundários, cujas unidades de análise são 26 as unidades federativas do Brasil e o Distrito Federal. As variáveis proporção de gestantes com atendimento odontológico realizado entre os anos de 2018 e 2022 (por quadrimestre), número de equipes de Estratégia de Saúde da Família, cobertura de eSF e cobertura da Atenção Básica (AB) no ano de 2020, número de equipes da saúde da família de saúde bucal (eSB) no ano de 2021, tamanho populacional estimado para 2021 e Índice de Desenvolvimento Humano para o ano de 2010, foram coletadas do Sistema de Informação da Saúde da Atenção Básica (SISAB), do Instituto Brasileiro de Geografia e Estatística (IBGE) e do Sistema e-Gestor do Ministério da Saúde. Os resultados obtidos mostram que durante os anos analisados o indicador teve crescimento em todas as unidades federativas e no Distrito Federal, no entanto alguns estados tiveram crescimento do indicador acima da média nacional: Amazonas, Tocantins, Alagoas, Ceará, Paraíba, Pernambuco, Rio Grande do Norte, Sergipe, Mato Grosso do Sul Paraná e Santa Catarina. O indicador teve correlação negativa com IDH e positiva com as coberturas de equipes de saúde da família e de saúde bucal. Houve um aumento na proporção de atendimentos odontológicos a gestantes na APS entre os anos estudados, no entanto, esse indicador não permite a avaliação da qualidade desse atendimento e nem o impacto na morbimortalidade materna e infantil.
A comparative legal study of the practice of considering legal disputes related to the use of artificial intelligence in the Anglo-Saxon legal system and Russia.
Authors: Morhat Petr Mechislavovich
Published: October 2024

The article examines the experience in regulating artificial intelligence technology through the prism of judicial practice in Russia and the United States. The emphasis is laid both on the current regulatory framework and on a detailed study of case law, taking into account the potential broad interpretation of current approaches to regulating AI in the absence of comprehensive regulatory legal acts covering extensive segments of public relations. The purpose of this study is to determine the differentiated approaches inherent in the Anglo-Saxon and domestic judicial systems when considering disputes involving the consequences of the use of AI. The objectives of the study include generalizing judicial practice, defining doctrinal approaches to the subsequent regulation of AI and developing tools for prospective comprehensive regulation of AI, taking into account the need to maintain a balance of interests of both users and developers of AI. The research methodology includes systemic, structural-functional, hermeneutic and comparative legal methods. Conclusions are formulated on the need to develop a comprehensive regulation of AI technology, taking into account the current specifics of the consideration of legal disputes in Russia and the Anglo-Saxon legal system, common and different approaches to the consideration of disputes are noted, additional compensatory measures are proposed for the effective regulation of the use of AI technology. The need to identify a separate category of court cases related to AI technology to simplify the analysis and develop a unified practice for this block of disputes was noted. When analyzing domestic and foreign practice of considering disputes related to the use of artificial intelligence, the fundamental need to maintain the principle of balance between the interests of society and developers was noted, taking into account the risks that were identified during the analysis of Anglo-Saxon judicial practice and legal regulation.
The reasonableness of the duration of criminal proceedings - a special case of unjustified legal convergence that violates the historical order
Authors: Bormotova Ladmila Valer'evna
Published: October 2024

The subject of study is some significant historical stages of the formation and development of the institution of criminal procedure deadlines. The aim is to identify the national tradition of regulating deadlines and mechanisms for speeding up criminal procedures. The object of the study was the criminal procedure norms of different periods of time of the development of legislation in Russia, domestic judicial practice and the practice of the European Court of Human Rights in the context of resolving the issue of the need for the existence of a requirement for the reasonableness of the terms of criminal proceedings in the system of traditional Russian principles. The research is based on general scientific and private scientific methods of cognition, which made it possible to analyze sources on the chosen topic and synthesize knowledge about the evolution of the terms of criminal proceedings. The method of comparative historical jurisprudence allowed us to formulate a conclusion about the adherence to the legislative tradition of separating principles-ideas and specific rules for the preliminary investigation and judicial review of criminal cases. It is concluded that the requirement of the reasonableness of the timing of criminal proceedings in the historical context was completely justified and addressed to the preliminary investigation authorities, as a rule, on immediate procedural activity. Changing the status of this rule to a principle did not significantly change law enforcement activities, but introduced an imbalance in the systematic approach to regulating criminal procedural relations. The measures to speed up the judicial review mentioned in the provisions of Article 6.1 of the CPC of the Russian Federation and the corresponding resolution of the Plenum of the Supreme Court of the Russian Federation are of a mixed nature. The directives of the President of the Court regarding measures to speed up the proceedings contradict the independence of judges and violate the principle of legality. In this regard, a proposal was made to exclude this requirement from the system of principles, followed by the addition of the general conditions of preliminary investigation and judicial proceedings.