bluuebunny/crossref_metadata_2025 huggingface dataset:
Professor Alexander Maximow: evolution of the ideas
Authors: Deev R. V
Published: October 2024

Russian scientist-histologist professor of the Military Medical Academy Alexander Alexandrovich Maximow is one of the founders of conception about stem cells in general, and hematopoietic stem cells, particularly. Started to study the morphology of inflammation, within three decades he explored in detail the hemocytopoiesis in bone, described the different stages of this process. He formulated the idea of «polyblasts», a pluripotent precursor with lymphocyte phenotype (rounded cells with spherical nucleus), which moved out of vascular bed and were able to differentiate both into wandering phagocytic cells and fibroblasts in the inflammation site. The study of hematopoiesis in the evolutionary series of animals from cartilaginous fish to mammals led to the dominance of the hematopoiesis unitary model in embryogenesis and postnatal organisms' life. Despite the serious scientific debates around the world in the future (60-ies of XX century), exactly this model of hematopoiesis has been proved by the method of radiation chimeras and became accepted as a theoretical basis for hematopoietic stem cell transplantation.
Entre os antigos e os novos regimes
Authors: Santos Tatiana
Published: October 2024

Vivenciamos um momento salutar em que vemos com o tempo e através dele os muitos discursos e suas modificações em relação ao Patrimonio e afins. Em andamento é preciso pontuar as ordens distintas desses discursos. Nossa resolução é fruto de escolhas, como também de processos históricos e vivencias em que estamos inseridos. O que se entende por reformulação nada mais é do que adaptar- se as novas discussões teórico metodológicas que envolvem o patrimônio, ou tendo em conta a sua relação com a ressonância. Mas então, por que teimamos em retornar com discursos que são ciclicos e que pretensamente guardam a prerrogativas de serem alçados a uma discução que não só envolve a História, seu ensino, os regimes de historicidade, sua memória e principalmente os nosssos patrimonio (s).
Regulation of artificial intelligence in Ukraine in the framework of harmonisation of legislation with EU legal norms
Authors: Yanyshivskyi Mykhailo
Published: October 2024

Due to the rapid development of artificial intelligence (AI) technologies, the massive spread of generative models such as ChatGPT, and the growing risks of their use, the issue of legislative regulation in this area has become relevant. The adoption of the Artificial Intelligence Act by the European Parliament in March 2024 marked the emergence of the world's first specialised law on the development and use of AI technologies. The purpose of the current study was to analyse the legal regulation of this field in Ukraine and the prospects for its harmonisation with European Union (EU) legislation in the framework of integration into the EU. During the study, the author used logical, comparative legal, systemic, and formal legal methods of scientific knowledge. The current state and prerequisites for legislative regulation of artificial intelligence in Ukraine and the EU were investigated. The author analyses the relationship between ethics, policy, and law in the field of AI at the national and international levels. It was found that Ukraine does not have specialised legislation on AI, however an approach is being taken to gradually implement EU regulation in this area. The article analyses the current legislation on AI regulation in Ukraine. It analyses the potential legal consequences of granting legal personality to AI, liability for its actions taken with AI, protection of data created and processed by AI, considering the General Data Protection Regulation and the possibilities of their adaptation. It also discusses aspects of extending copyright to objects created by AI, with recommendations for their legal regulation. The author summarises the key provisions of the EU Artificial Intelligence Act and assesses its potential impact on the legal framework of Ukraine. The results of this study can be used to further improve Ukraine's legislative framework in the field of AI regulation to harmonise with the approaches of the EU. It can also be used as a basis for scientific developments and practical recommendations for the settlement of legal issues related to the development and use of artificial intelligence technologies
St. Wenceslas Tradition and its Use in the Politics of Historical Memory in the Czech Republic in the 19th – First Third of the 20th Century
Authors: Kirill Shevchenko
Published: October 2024

In the article the author analyzes the features of St. Wenceslas tradition in the Czech Republic, which since its formation in the Middle Ages played an important role in the Czech policy of historical memory. The emergence of this tradition is associated with the name of the Czech prince from the Premyslid dynasty, Vaclav, who made a great contribution to the formation of Czech medieval statehood and to the spread of Christianity in Czechia. In the Middle Ages, various political and religious movements in Czechia sought to use the St. Wenceslas tradition for their own purposes. In the period of national revival in the 19th century St. Wenceslas tradition was actively used by Czech national fi gures for the purposes of Czech culture and state and legal traditions popularization. After the formation of independent Czechoslovakia, the St. Wenceslas tradition continued to play a very important role in Czech society, although the President of Czechoslovakia T.G. Masaryk and his entourage tried to weaken it in every possible way, critically perceiving that tradition and the Catholicism associated with it.
Vasily Surikov: the Power of the Unexperienced
Authors: Natalia. Rostova
Published: October 2024

The article is devoted to the work of the outstanding Russian painter V.I. Surikov. The author reveals the meaning of historical painting, which is usually associated with the artist. Surikov is not the one who addresses history as the past, but the one who explores the pain points of our self-awareness through history. Surikov is among the artists who transformed Russian painting, by analogy with Russian iconography, into our «thinking in colors», that is, into our philosophy, which develops beyond the boundaries of philosophy proper. In this sense, Surikov’s painting is of interest not only from the point of view of aesthetics, but from the point of view of studying the specifi cs of the Russian mindset. The article examines in detail the principal paintings of Surikov, such as “Boyarina Morozova”, “The Conquest of Siberia by Ermak Timofeevich”, “Suvorov’s Crossing the Alps”, etc., and shows that they represent an attempt to formalize the Russian consciousness.
New Study on the German “Iron Chancellor”
Authors: Alexey Ipatov
Published: October 2024

The present publication is a review of the two-volume monograph by M.Yu. Zolotukhin, Doctor in History, who tried to present his view of one of the most signifi cant politicians of the 19th century, whose conservative principles were refl ected both in theoretical reasoning and in practice. However, Bismarck was always distinguished from the majority of staunch supporters of that political ideology by his lack of dogmatism and political fl exibility, which gave his detractors a reason to accuse him of Bonapartism.
The alternative to postmodern in Ruman by Miguel de Unamuno
Authors: Sitdikova A. G.
Published: October 2024

This work is devoted to the analysis of the ruman “Mist” by Miguel de Unamuno from the point of view of postmodern poetry. It will be not so much about finding parallels between the philosophical theories of the Spanish philosopher and the theories of post-structuralism, but about the implementation of a formal analysis (although close links between the author's philosophy and the philosophy of post-structuralist thought will also be revealed). For this, the theoretical and discursive tools that these currents offer us were used to prove that M. Unamuno is the author whose study and analysis works can be approached from a modern point of view.
Agrega Madenciliğinde Çevresel Etkilerin Yaşam Döngüsü Yaklaşımı ile Değerlendirilmesi: Cebeci Agrega Ocakları Örneği
Authors: Vural Nil , Yılmaz Murat , Onat Burcu , Tuğrul Atiye , Uzun Ayvaz Burcu
Published: October 2024

Günümüzde madencilik ve sürdürülebilirlik konusuna yönelik küresel ilgi giderek artmakta, bu da madencilik endüstrisinin daha sürdürülebilir bir yapıya dönüştürülmesi gerekliliğini ön plana çıkarmaktadır. Bu süreçte sürdürülebilir uygulamaların benimsenmesi ve çevresel etkilerin en aza indirgenmesi büyük önem taşımaktadır. Agrega, beton ve asfalt üretiminde kullanılan kum, çakıl, kırma taş gibi doğal yapı malzemelerin genel adıdır. Bir ülkenin yapısal büyüme ve gelişimi, artan nüfusu ile endüstriyel ve altyapı yatırımlarının gerekliliği, agregayı dünya çapında zorunlu stratejik hammaddelerden biri haline getirmektedir. Bu çalışmanın amacı, İstanbul ili Sultangazi ilçesi Cebeci Köyünde yer alan, kumtaşı ve kireçtaşlarının agrega olarak üretildiği taş ocaklarındaki madencilik faaliyetlerinin çevresel etkilerini değerlendirmektir. Bu kapsamda, ilk olarak kumtaşları ve kireçtaşlarının üretildiği taş ocakları ve yakın çevresinin jeolojisi incelenmiştir. Daha sonra, yaşam döngüsü değerlendirmesi (YDD) yöntemi kullanılarak, agrega ocak faaliyetlerinin kazı ve patlatma, yükleme ve taşıma, kırma ve eleme ve stok sahasına nakliye gibi süreçleri sisteme dahil edilmiştir. YDD analizi GaBi Education yazılımı kullanılarak gerçekleştirilmiştir. Elde edilen sonuçlara göre; kumtaşı ve kireçtaşı agrega ocak faaliyetleri küresel ısınma potansiyeli değerlerinin 1,98 ile 2,30 kg CO2 eşd./ton arasında değiştiği tespit edilmiştir Madencilik faaliyetlerinde kullanılan ağır makineler ve ekipmanların yüksek enerji ihtiyacını karşılamak için temin edilen elektrik ve kullanılan dizel yakıtın küresel ısınma potansiyelini arttıran en önemli unsurlar olduğu görülmüştür.
A rare case of metastatic involvement of the bone marrow in a patient with medulloblastoma
Authors: Konyukhova T. V. , Vilesova I. G. , Salnikova E. A. , Artemov A. V. , Shcherbakov A. P. , Papusha L. I.
Published: October 2024

Extraneural metastasis from primary brain tumors is an extremely rare occurrence. The majority of such cases described in the literature are medulloblastoma relapses. In this article, we report a case of relapse in a patient with medulloblastoma with the metastatic involvement of the bone marrow two years after successful treatment for the primary tumor. The patient's parents gave consent to the use of their child's data, including photographs, for research purposes and in publications.
Low-grade gliomas of the brainstem in children: stratification into risk groups and the assessment of the effectiveness of targeted therapy
Authors: Papusha L. I. , Druy A. E. , Salnikova E. A. , Merishavyan A. A. , Sanakoeva A. V. , Artemov А. V. , Kasich I. N. , Vilesova I. G. , Flegontov A. N. , Protsvetkina A. V. , Nechesnyuk A. V. , Gornostaev V. V. , Pshonkin А. V. , Andreev P. V. , Grishina E. N. , Doronina I. V. , Kumykova Zh. Kh. , Makhonin V. B. , Mushinskaya M. V. , Poberezhnaya O. A. , Bezyazychnaya I. V. , Karachunskiy A. I. , Novichkova G. A.
Published: October 2024

Low-grade gliomas (LGG) of the brainstem remain a therapeutic challenge due to the impossibility of radical tumor resection and unsatisfactory results of standard treatment. We aimed to analyse clinical molecular genetic characteristics of patients with LGG of the brainstem and the results of standard treatment according to the SIOP-LGG protocol as well as targeted therapy with BRAF and MEK inhibitors. The study included 59 patients with sporadic (non-neurofibromatosis type I) LGG of the brainstem. The study was approved by the Independent Ethics Committee and the Scientific Council of the Dmitry Rogachev National Medical Research Center of Pediatric Hematology, Oncology and Immunology of Ministry of Healthcare of the Russian Federation. The patients' legal representatives gave their informed consent to the use of the patients' data for research purposes and in publications. The 8-year overall survival rates were 68% (47–96%) and the 5-year progression-free survival (PFS) rates were 38% (26–57%). The medulla oblongata was the most common tumor site (n = 25; 40%), in 21 (35.5%) cases, the tumor spread to the adjacent structures of the brainstem and brain. Radical resection of the tumor was performed in 14 patients, subtotal resection – in 15 patients, partial resection – in 14, and 16 patients underwent biopsy. In most cases, the histological type of the tumor was pilocytic astrocytoma (n = 49; 83%). The KIAA1549::BRAF chimeric transcript was detected in the majority of patients (n = 33; 56%). The BRAFV600E mutation was found in 12 (22%) patients, the H3K27M mutation – in 4 (7%) patients. Twelve patients received chemotherapy according to the SIOP-LGG protocol (carboplatin + vincristine). The 2-year PFS rates were 44% (22–87%). Local radiotherapy was performed in 12 patients. The 2-year PFS rates were 44% (22–87%). Targeted therapy with the MEK inhibitor (trametinib) was prescribed to 13 patients, combination therapy with the BRAF and MEK inhibitors – to 9 patients, and one patient was prescribed BRAF inhibitor (vemurafenib) monotherapy. The 2-year PFS in the patients treated with first-line targeted therapy was 88% (67–100%). The most common adverse event of targeted therapy was skin toxicity (70%). A multivariate analysis revealed that the prognostically significant factors influencing PFS were the extent of resection and a molecular genetic driver: biopsy and partial resection of the tumor, as well as the presence of the BRAFV600E and H3K27M mutations demonstrated an independent negative prognostic value.
Early results of treatment in accordance with the NB-HR-2018 protocol in patients with high-risk neuroblastoma in the Republic of Belarus
Authors: Proleskovskaya I. V. , Minakovskaya N. V. , Mishkova O. A. , Konoplya N. E.
Published: October 2024

The development of new criteria for high-risk neuroblastoma treatment optimization and the introduction of new approaches to its management are a pressing problem in modern pediatric oncology. In this study, we aimed to develop and implement new high-risk and ultra-high-risk criteria, introduce tandem autologous hematopoietic stem cell transplantation (HSCT) as consolidation therapy for high-risk neuroblastoma patients as well as to assess patient tolerability of this treatment. The study was approved by the Independent Ethics Committee and the Scientific Council of the Belarusian Research Center for Pediatric Oncology, Hematology and Immunology. In 2018, a new protocol called NB-HR-2018 was developed and implemented at the Center for Pediatric Oncology, Hematology, and Immunology (Belarus) that included new criteria defining high-risk groups. Twenty-three patients were treated according to the new protocol, with 20 of them receiving autologous HSCT. The comparison group included 56 high-risk patients who had undergone treatment in accordance with the NB 2004 protocol. Tandem autoHSCT significantly reduces the rates of underlying disease relapse/progression (p = 0.047) and demonstrates better event-free survival rates (56 ± 12% vs 36 ± 6%; р = 0.445). The use of the new high-risk criteria and the new treatment method (tandem autologous HSCT) is concluded to be a reasonable approach since it significantly reduces disease relapse rates and is well tolerated by the patients.
Threshold effects of financial inclusion on financial stability: Evidence from BRICS nations
Authors: Sebai Meriem , Talbi Omar
Published: October 2024

This paper investigates the impact of financial inclusion on financial stability in BRICS countries from 2004 to 2020. Using a panel smooth transition regression model, the results reveal a U-shaped relationship between financial inclusion and financial stability. Financial inclusion reduces financial stability up to a threshold of 44.7%. Beyond this point, financial inclusion contributes to greater financial stability, through gradual transitions. Enhanced financial inclusion supports banks in stabilizing their deposit funding by facilitating access to more stable, long-term funds and alleviating the negative impacts of fluctuations in returns. Furthermore, the study examines the role of institutional quality in shaping the financial inclusion-financial stability nexus, indicating a significant positive effect, especially in the upper regime. These findings provide valuable insights for financial regulatory authorities, highlighting the importance of promoting financial inclusion in BRICS economies and adapting regulations to mitigate potential risks to global financial stability.
"A fairly good crop for white men:" The political ecology of agricultural science and settler colonialism between the US and Palestine
Authors: Kirk Gabi
Published: October 2024

From 1919 through the early 1950s, agricultural scientists affiliated with the University of California and agricultural scientists setting up settlements in Mandatory Palestine traveled between California and Palestine on a series of research trips. Building on conversations in historical political ecology and critical political ecologies of settler colonialism and racial capitalism, this article sets out to answer: how was agricultural science part of the project of settler colonialism in both California and Palestine in the first half of the twentieth century? Through an analysis of archival materials – field notes, professional and personal correspondence, and scholarly and popular media publications by US and European Jewish Zionist scientists – I argue that these scientists naturalized and made universal racial hierarchies through transnational technoscientific collaboration. US and Zionist scientists engaged in exchange and debate in two topics: the proper physical organization of and location of farms, and; the concept of carrying capacity of the land of historic Palestine. In both, agricultural science was used as an objective reason to elevate Western ideologies of proper cultivation and capitalist yield. This justified the dispossession of Palestinians from their land because they were "poor stewards." This historical case study holds implications for contemporary issues around land and population by Zionists in Israel today, and related debates in global sustainable development at large.
The effects of Selenium phytotoxicity on two wheat (Triticum aestivum) cultivars differing in Se tolerance and the role of antioxidant enzymes in the tolerance mechanism
Authors: Gokbulut Tarik , Akbulut Mikail , Temizgul Ridvan
Published: October 2024

Wheat seedlings were hydroponically grown in Hoagland solution containing various levels of Se. Tolerance response to Se toxicity was investigated by determining the level of thiobarbituric acid reactive substance (TBARS), proline and chlorophyll content, the growth parameters, and the activity of antioxidant enzymes. The toxic level of Se treatment significantly retarded the seedling growth. A substantial amount of proline accumulation was also observed in response to toxic Se concentration, but it was more pronounced in putative-sensitive cultivars. Chlorophyll content significantly decreased in Se-intoxicated seedlings and increased at the lowest Se dose in both cultivars. Severe and mild chlorosis was observed in putative-sensitive and tolerant cultivars at the highest Se level. Alterations in the activities of glutathione reductase (GR, 1.6.4.2), glutathione S transferase (GST, 2.5.1.18), guaiacol peroxidase (GPX, 1.11.1.7), catalase (CAT, 1.11.1.6), and ascorbate peroxidase (APX, 1.11.1.11) and superoxide dismutase (SOD, EC 1.15.1.1) were determined. TBAR level did not significantly increase in putative tolerant cultivars as an indicator of membrane lipid peroxidation. However, a significant increase was observed in putative-sensitive cultivars in response to higher selenium concentrations. In higher Se treatment groups, CAT and GST activities significantly increased in putative Se tolerant cultivars. However, excluding SOD, the activity of all the studied enzymes was increased considerably in putative-sensitive cultivars in a dose-dependent manner. Higher antioxidant enzyme activities and a substantial amount of proline accumulation did not significantly contribute to overcoming Se phytotoxicity in wheat seedlings grown in media supplemented with toxic selenium levels.
Examining Tongue Movement Intentions in EEG-Based BCI with Machine and Deep Learning: An Approach for Dysphagia Rehabilitation
Authors: Aslan Sevgi Gökçe , Yılmaz Bülent
Published: October 2024

Dysphagia, a common swallowing disorder particularly prevalent among older adults and often associated with neurological conditions, significantly affects individuals’ quality of life by negatively impacting their eating habits, physical health, and social interactions. This study investigates the potential of brain-computer interface (BCI) technologies in dysphagia rehabilitation, focusing specifically on motor imagery paradigms based on EEG signals and integration with machine learning and deep learning methods for tongue movement. Traditional machine learning classifiers, such as K-Nearest Neighbors (KNN), Support Vector Machine (SVM), Decision Tree, Naive Bayes, Random Forest, AdaBoost, Bagging, and Kernel were employed in discrimination of rest and imagination phases of EEG signals obtained from 30 healthy subjects. Scalogram images obtained using continuous wavelet transform of EEG signals corresponding to the rest and imagination phases of the experiment were used as the input images to the CNN architecture. As a result, KNN (79.4%) and SVM (63.4%) exhibited lower accuracy rates compared to ensemble methods like AdaBoost, Bagging, and Random Forest, all achieving high accuracy rates of 99.8%. These ensemble techniques proved to be highly effective in handling complex EEG datasets, particularly in distinguishing between rest and imagination phases. Furthermore, the deep learning approach, utilizing CNN and Continuous Wavelet Transform (CWT), achieved an accuracy of 83%, highlighting its potential in analyzing motor imagery data. Overall, this study demonstrates the promising role of BCI technologies and advanced machine learning techniques, especially ensemble and deep learning methods, in improving outcomes for dysphagia rehabilitation.
Environmental Management in Lithium Extraction: Optimization of the Hydrometallurgical Process for Lepidolite with Focus on Eco-Efficiency and Life Cycle Assessment
Authors: Sarmiento Antonio Walter Sarmiento , Pasco Pedro Alvaro Edwin Gallegos , Gil Julio Alberto Maquera , Canqui Alfredo Mamani , Huanca Faviola Ccoa
Published: October 2024

Objective: Develop and optimize an eco-efficient hydrometallurgical process for lithium extraction from lepidolite, enhancing environmental management in the lithium mining industry.
 
Theoretical Framework: The study is grounded in principles of eco-efficiency, life cycle assessment (LCA), and optimization of chemical processes applied to lithium extraction within the context of organizational environmental management.
 
Method: A fractional factorial design 2^(5-2) was employed for process optimization. Mineralogical characterization was conducted using XRD and ICP-MS. Extraction efficiency, product purity, and environmental parameters were evaluated through LCA.
 
Results and Discussion: Extraction efficiency increased from 91.0 ± 1.5% to 94.5 ± 0.8%, with a product purity of 99.62 ± 0.04%. LCA revealed a carbon footprint of 5.9 ± 0.3 kg CO₂ eq / kg Li₂CO₃ and a water consumption of 38 ± 2 m³/t Li₂CO₃. Implications in relation to conventional extraction methods are discussed.
 
Research Implications: The study provides a framework for implementing more sustainable processes in lithium mining, potentially applicable to the battery industry and natural resource management.
 
Originality/Value: The research innovatively integrates process optimization, LCA, and eco-efficiency principles in lithium extraction, contributing to the sustainable transformation of the lithium mining industry.
Functionalized 1,3,5-triazine-derivatives as promising anticancer agents: synthesis and cytotoxic activity in vitro
Authors: Protas A. V. , Mikolaichuk O. V. , Popova E. A. , Timoshchuk K. V. , Maistrenko D. N. , Molchanov O. E. , Sharoyko V. V. , Semenov K. N.
Published: October 2024

Introduction. A promising area of application of 1,3,5-triazines in medical chemistry is the development of highly effective anticancer agents. It is noteworthy that a significant cytotoxic effect may occur with 2,4,6-substituted 1,3,5-triazine derivatives containing aziridine rings as substituents. These compounds interact with DNA molecules of tumor cells and they are alkylating agents.

The objective was to synthesize and investigate the cytotoxic activity in vitro of new aziridine–containing 1,3,5-triazine derivatives against tumor cell lines of human lung adenocarcinoma A549 and human hepatocarcinoma Huh7 and to evaluate the effect of the length of the hydrocarbon radical in the dioxane cycle on the cytotoxic effect of the obtained compounds.

Methods and materials. The synthesis of the 1,3,5-triazine derivatives was carried out using 2,4,6-trichloro-1,3,5-triazine (cyanuric chloride) as the starting reagent. The composition and structure of the obtained compounds were proven by elemental CHN analysis and 1H, 13C{1H} NMR spectroscopy. The cytotoxicity was studied using the MTT colorimetric assay.

Results. Novel 1,3,5-triazine derivatives were synthesized and fully characterized: (5-((4-(aziridin-1-yl)-6-chloro-1,3,5triazin-2-yl)amino)-2-ethyl-2-methyl-1,3-dioxan-5-yl)methanol and (5-((4-(aziridin-1-yl)-6-chloro-1,3,5-triazin-2-yl)amino)2-isobutyl-2-methyl-1,3-dioxan-5-yl)methanol. Also, cytotoxic effect against tumor cell lines of human lung adenocarcinoma (A549) and human hepatocarcinoma (Huh7) was studied using the MTT assay. It has been shown that an increase in the length of hydrocarbon radicals in the dioxane ring at position C2 leads to a decrease in cytotoxic effect.

Conclusion. The synthesized (5-((4-(aziridin-1-yl)-6-chloro-1,3,5-triazin-2-yl)amino)-2-ethyl-2-methyl-1,3-dioxane-5 -yl) methanol and (5-((4-(aziridin-1-yl)-6-chloro-1,3,5-triazin-2-yl)amino)-2-isobutyl-2-methyl-1,3-dioxan-5-yl)methanol cause a dose-dependent decrease against the survival of tumor cell lines A549 and Huh7.
Analysis of requirements for labor force development of hydrometeorological services in modern conditions
Authors: TEBEKIN Aleksei V. , KRIVTSOV Artem I. , YUNUSOV Lenar Al.
Published: October 2024

Subject. The article discusses the problem of accelerating climate change and the functioning of hydrometeorological services in the new conditions.
Objectives. The purpose is to generalize the world experience in formulating forward-looking requirements for skills and competencies of managers and specialists of national meteorological services to develop human resources of organizations of the Federal Service for Hydrometeorology and Environmental Monitoring.
Methods. The study employs methods of comparative analysis.
Results. The paper established that when forming strategies for personnel development of national meteorological services, all leading countries pay attention to the creation of an integral system of motivation for work, which should correspond to the pyramid of human needs satisfaction (A. Maslow's hierarchy of human needs pyramid).
Conclusions. The findings can be useful when devising strategies for human resources development of organizations of the Federal Service for Hydrometeorology and Environmental Monitoring.
Small business in the economy of the Donetsk People's Republic: Current state and trends
Authors: IBRAGIMKHALILOVA Tat'yana V. , GOLOVINA Tat'yana A. , TRESHCHEVSKII Yurii I. , PRACHENKO Anton A.
Published: October 2024

Subject. This article discusses the issues of economic development of the Donetsk People's Republic and its integration into the legal environment of Russia. Objectives. The article aims to identify the prospects for the development of small business in the Donetsk People's Republic on the basis of improving the tools of public administration used at the federal and regional levels. Methods. For the study, we used the methods of logical, economic, statistical, and comparative analyses. Results. The article reads of the prospects for expanding the scope of small business in the Donetsk People's Republic and assesses the trends in its basic regional indicators. It identifies the most significant conditions for the development of small business and proposes certain measures to support this sector of the economy. Conclusions. The results of the study can be taken into account when designing programmes for the development of economic sectors of the Donetsk People's Republic.
Models of energy development in the regions of the Arctic Zone of the Russian Federation
Authors: VOROB'EV Vadim V.
Published: October 2024

Subject. This article examines the Arctic as a source of competitive advantages for the Russian economy and discusses its importance in the global fuel and energy complex.
Objectives. The article aims to find optimal models for ensuring energy balance in the Arctic regions of Russia.
Methods. For the study, I used the case-study method.
Results. The article finds that the unsatisfactory economic and socio-economic indicators of the regions of the Arctic zone of the Russian Federation confirm the need to solve problems related to the energy balance. In most regions, modernization and renewal of energy complexes are required.
Conclusions. The energy challenges facing Russia's Arctic regions are broadly similar, while the options for solving them can be diverse. The forms of ensuring energy sustainability are determined by the resources and opportunities that a particular constituent entity of the Russian Federation possesses.
FAKTOR - FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR
Authors: Oktaviani Oktaviani , Viriany Viriany
Published: October 2024

This study aims to determine whether there is an effect of profitability, leverage and firm size on tax avoidance. This research uses secondary data for manufacturing companies obtained from the Indonesian Stock Exchange (IDX) in 2018-2020. This study used a descriptive research design and the sample data was selected using purposive sampling method. There are 210 data from 70 companies in the manufacturing sector. The data is processed using the EViews 12 SV application. The results of this study that profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and significant effect on Tax Avoidance and Firm Size has a positive and insignificant effect on Tax Avoidance.
ANALISIS KEWAJIBAN PERPAJAKAN PADA PT ABC TAHUN 2020
Authors: Jonathan Vanessa , Widjaja Purnamawati Helen
Published: October 2024

The purpose of this study was to determine and analyze the tax obligations of income tax article 21, article 25, and article 4 paragraph 2 at PT ABC in 2020. Data collection techniques were obtained through interviews and documentation. The type of research used is a case study using quantitative methods. The results of this study indicate that PT ABC has carried out tax obligations such as reporting, paying, and withholding income tax article 21, article 25, and article 4 paragraph 2 in 2020 in full compliance with the tax provisions of Law Number 36 of 2008.
FAKTOR YANG MEMPENGARUHI TINDAKAN TAX EVASION
Authors: Priscilla Febe , Ngadiman Ngadiman
Published: October 2024

This study aims to obtain empirical evidence regarding the effect of tax rates, taxation technology and information, accuracy of allocation, and fairness of the taxation system on tax evasion of taxpayers in Jakarta. The method of collecting samples using purposive sampling. The taxpayer data in the study consisted of 100 people by distributing online questionnaires. In this study, the researcher implemented primary data and processed it using the SmartPLS version 3. The results of this study were that two variables had a negative and insignificant effect on tax evasion, one variable had a positive and insignificant effect on tax evasion, one variable had a positive and no significant effect on tax evasion. significant to tax evasion.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Davita Caroline , Susanti Merry
Published: October 2024

This research aims to obtain empirical evidence regarding the effect of leverage, firm size, intellectual capital, and working capital turnover on financial performance in manufacturing companies listed in the Indonesia Stock Exchange during the period of 2018-2020. The sample was selected using purposive sampling method and the valid data used in this study found 69 manufacturing companies. The data processing techniques using multiple regression analysis assisted by SPSS software (Statistical Product and Service Solution) version 21. The results of this study showed that firm size and working capital turnover have no significant effect on financial performance. Meanwhile, leverage has negative and significant effect on financial performance and intellectual capital has a positive and significant effect on financial performance. The implication of this study is for the role of the company management to pay attention on the level of leverage used by the company and the role of intellectual capital in increasing the company’s financial performance.
PENGARUH LEVERAGE, SIZE, AGE, DAN CASH FLOW TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR
Authors: Setiawan Fedra Valeria , Ekadjaja Agustin
Published: October 2024

The purpose of this study is to find out empirically how the influence of leverage, firm size, firm age, and cash flow on financial performance of manufacturing companies in the non-cylical consumption sector period 2017-2020. The sample collection method used is judgement sampling with 31 manufacturing companies and 124 total observations of manufacturing companies data. This research uses Eviews version 12.0 as a data processing software. This study shows results that cash flow have a positive effect on financial performance, but leverage, firm size, and firm age have no effect on financial performance.
PENGARUH INTERNATIONALIZATION TERHADAP IPO PERFORMANCE DENGAN FOUNDER’S ROLE SEBAGAI MODERASI PADA PERUSAHAAN IPO TAHUN 2017-2021
Authors: Meilina Vera , Imelda Elsa
Published: October 2024

This research aims to show how firm size, firm age, hot market and internationalization affect IPO underpricing on listed company in Bursa Efek Indonesia (BEI) during 2017-2021. Sample was selected using disproportionate stratified random sampling method and the valid data was 79 companies. The Data is processed using multiple regression analysis method with SPSS program (Statistical Package for the Social Sciences) version 25 released on Windows and Microsoft Excel 2010. The result of this study indicate that internationalization have no significant effect on IPO underpricing and adding moderating variable will not affect the significance of internationalization on IPO underpricing on a company with founder CEO, and strengthen the effect of internationalization on IPO underpricing on a company with non-founder CEO. This implies that non-founder CEO will bring a more positive signal to the company, because non-founder CEO will enhance management in more complex and bigger company.
ANALISA PENERAPAN PELAKSANAAN PPH 4 AYAT 2, PPH 21, DAN PPH 23 PT HAWLIR NABILA
Authors: WidyaPutra Naufal , Widyasari Widyasari
Published: October 2024

This study aims to determine whether the realization of the tax liability of Tax Article 4 Paragraph 2, Tax Article 21 and Tax Article 23 which applies in 2021, and the first quarter of 2022 in PT Hawlir Nabila is in accordance with the applicable law. Samples were taken by interview method with PT Hawlir Nabila as a resource person. This study aims to prove the discipline of PT Hawlir Nabila in cutting, counting, and reporting these three aspects. PT Hawlir Nabila is an entity that operates in the rental and real estate sector so that income from income Tax article 4 paragraph 2 is final, PT Hawlir Nabila also employs employees so that there is an object of income Tax article 21, and PT Hawlir Nabila also uses services from outside the company so that there is an object of Tax article 23. The results of this study prove that PT Hawlir Nabila and the tenant PT Hawlir Nabila have complied with the tax law concerning Tax article 4 paragraph 2, Tax article 21, and Tax article 23 in the in the period from 2021 to the first quarter of 2022. The implication of this research is PT Hawlir Nabila needs to pay attention to the latest tax laws in order to avoid sanctions.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR
Authors: Marselinus Marselinus , Sha Thio Lie
Published: October 2024

The purpose of this research is to determine the effect of profitability, leverage, managerial ownership, and sales growth on the dividend policy in manufacturing companies on the IDX during 2018-2020. The method used is purposive sampling with valid data as many as 32 companies. Data processing is using Eviews program version 12. The results of this show that profitability has a negative significant and leverage has a positive significant effect on dividend policy, while managerial ownership has a positive insignificant and sales growth has a negative insignificant effect on dividend policy. The implication of this research are expected to give consideration for companies to make decisions related to factors that affect dividen policy.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS
Authors: Fajriyanti Nurul , Ekadjaja Agustin
Published: October 2024

The phenomenon of declining profitability of manufacturing companies from 2018-2020 causes investors to need to know the company's activities through the working capital turnover ratio, inventory turnover, accounts receivable turnover. Therefore, this study aims to determine the effect of working capital turnover, inventory turnover, accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The method applied to process research data is a quantitative-descriptive method with data from the financial statements of the manufacturing sector from 2018-2020. From the results of multiple regression analysis using SPSS 25.0, it is known that working capital turnover has a significant negative effect on profitability. Meanwhile, inventory turnover has no significant negative effect on profitability. Accounts Receivable Turnover has no significant positive effect on profitability.
PENGARUH MODAL INTELEKTUAL, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR
Authors: Melsandy Florensia , Trisnawati Estralita
Published: October 2024

This research aims to see the effect of intellectual capital, return on assets, and managerial ownership on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample collection technique was carried out using purposive sampling technique, with the number of sample data obtained as many as 68 manufacturing companies with a 4 year observation period so that the total sample was 272 data. This research is processed using multiple linear regression test using software version 12. The results obtained based on the research conducted are intellectual capital has no effect on tax avoidance, while return on assets has a positive effect on tax avoidance and managerial ownership has a negative effect on tax avoidance.
DETERMINAN YANG MEMPENGARUHI CASH HOLDING
Authors: Lisanto Jane Christy , Bangun Nurainun
Published: October 2024

This study aims to determine the effect of leverage, capital expenditure and sales growth on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique in this study used purposive sampling technique and the valid data were 111 companies. The data processing in this study uses multiple regression analysis technique and is assited by EViews 12 and Microsoft Excel 2019. The results of this study are leverage and capital expenditure have a positive effect on cash holding, while sales growth has no effect on cash holding. Implication of this research is that companies need to pay attention to the amount of cash holding companies so that the presence of cash in the company is at the optimal point to avoid the company from going bankrupt.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Zahirah Afifah Nabilah , Santioso Linda
Published: October 2024

The purpose of this study is to obtain empirical evidence regarding the effect of operating cash flow, profitability, leverage, and  sales growth  on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The criteria that have been set are using a sample of 61 manufacturing companies. which have been selected using purposive sampling technique. The data is processed using Eviews version 12. Based on the results of this study, it shows that operating cash flow has a negative and insignificant effect on firm value, profitability has a positive and significant effect on firm value, leverage has a negative and insignificant effect on firm value, and sales growth has a positive effect. and not significant to firm value.
Analisis Pengaruh Arus Kas Bebas, Struktur Modal, Dan Investment Opportunity Set Terhadap Kebijakan Dividen
Authors: Taniel Levi , Tjakrawala Kurniawan
Published: October 2024

The purpose of this research is to know effect of free cash flow, modal structure, Investment Opportunity Set on dividend policy based on annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange.  In this study, the population was obtained using purposive sampling method in manufacturing companies listed on the. which are listed on the IDX with the category of manufacturing companies having financial statement data for the 2015-2019 period. Based on the sample research method, the obtained companies are 14. The analysis in this study uses the multiple linear regression analysis method using the  SPSS Version 21 and Microsoft Excel 2016 . This study proves that free cash flow has a significant positive effect on dividend policy, modal structure has a significant negative effect on dividend policy, and Investment Opportunity Set has a significant negative effect on dividend policy
ANALISIS PENGARUH COMPANY EFFICIENCY, LIQUIDITY, DAN LEVERAGE TERHADAP PROFITABILITY
Authors: Feradella Cynthia , Tjakrawala Kurniawan
Published: October 2024

This study aims to obtain an empirical evidences regarding the effect of company efficiency, liquidity, and leverage on profitability in property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sample of this research is 41 samples of property and real estate companies with a minimum number determined through the Slovin formula and selected using the purposive sampling method. The data in this study are secondary data obtained from financial reports and annual reports. The data were processed using the SPSS 25 program. The results of this study shows that company efficiency has a significant positive effect on profitability, while liquidity and leverage have a significant negative effect on profitability.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR
Authors: Octanli Artavia , Sha Thio Lie
Published: October 2024

The purpose of this study was to obtain empirical evidence regarding the effect of liquidity, leverage, profitability, and firm size on firm value. The sample data used were 63 companies using purposive sampling method. This study uses secondary data. Data processing using Microsoft Excel 2019 and Eviews version 12. The research results show that profitability has a positive and significant effect on firm value, while leverage and firm size have a positive and insignificant effect on firm value. Liquidity has a negative and insignificant effect on firm value. The implication of this research is that the company's performance is very important to increase the company's profit and value.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 YANG TERDAFTAR DI BEI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Authors: Geraldio Ferick , Viriany Viriany
Published: October 2024

The purpose of this study was to analyze the effect of profitability and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with firm size as a moderating variable. The research period starts from 2018 to 2020. The research sample was taken based on the purposive sampling method consisting of 70 companies. Sothe research data for three years amounted to 210 data. The data obtained were processed using the Eviews v.12.0 program. The results of the analysis in this study indicate that profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size can moderate but weaken the effect of profitability on capital structure. Firm size can moderate but weaken the effect of asset structure on capital structure.
PENGARUH CASH HOLDING, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING
Authors: Boen Angellia , Bangun Nurainun
Published: October 2024

The purpose of this study is to analyze the factors that influence income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the period of 3 years (2018-2020). The sampling method used in this research is purposive sampling. The final sample used in this study amounted to 31 manufacturing companies. The analysis used in this study is logistic regression. The data that has been collected is processed using Eviews version 12 software. The results show that the independent variable cash holding and managerial ownership have a positive and insignificant effect on the dependent variable (income smoothing), and the independent variable profitability has a negative effect on the dependent variable (income smoothing).
FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI
Authors: Laxamana Evelyn , Nugroho Vidyarto
Published: October 2024

This study aims to obtain evidence about the influence of composition of board commissioners and audit committee as a part of good corporate governance, audit quality, firm size and leverage as independent variables on earnings management as dependent variable of non financial companies listed on Indonesian Stock Exchange from 2018 – 2020. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 153 companies, with 459 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that composition of board commissioners, audit committee, firm size and leverage have no influence on earnings management while audit quality have influence on earnings management practice.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Authors: Fabian Christopher , Wijaya Henryanto
Published: October 2024

This study aims to analyze the effect of profitability, capital structure, firm size, and good corporate governance on firm value in 40 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 as a research sample where panel data regression analysis was carried out. The data processing in this study uses the EVIEWS 12 application. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, while capital structure, board of commissioners and audit committees have no significant negative effect on firm value. The implication of this research is the need to pay attention to the ratios that affect firm value, so as to increase firm value.