bluuebunny/crossref_metadata_2025 huggingface dataset:
Membrane-based microfluidic systems for medical and biological applications
Authors: Calzuola Silvia Tea , Newman Gwenyth , Feaugas Thomas , Perrault Cécile M. , Blondé Jean-Baptiste , Roy Emmanuel , Porrini Constance , Stojanovic Goran , Vidic Jasmina
Published: January 2024

Microfluidic devices with integrated membranes that enable control of mass transport in constrained environments have shown considerable growth over the last decade. Membranes are a key component in several industrial processes such as chemical, pharmaceutical, biotechnological, food, and metallurgy separation processes as well as waste management applications, allowing for modular and compact systems. Moreover, the miniaturization of a process through microfluidic devices leads to process intensification together with reagents, waste and cost reduction, and energy and space savings. The combination of membrane technology and microfluidic devices allows therefore magnification of their respective advantages, providing more valuable solutions not only for industrial processes but also for reproducing biological processes. This review focuses on membrane-based microfluidic devices for biomedical science with an emphasis on microfluidic artificial organs and organs-on-chip. We provide the basic concepts of membrane technology and the laws governing mass transport. The role of the membrane in biomedical microfluidic devices, along with the required properties, available materials, and current challenges are summarized. We believe that the present review may be a starting point and a resource for researchers who aim to replicate a biological phenomenon on-chip by applying membrane technology, for moving forward the biomedical applications.
Interfaith Engagement and the Public Square: A Self-Critical Review and Suggestions for the Way Forward (Keynote Address)
Authors: Mattson Ingrid
Published: January 2024

A personal and critical essay written by a Muslim religious leader and scholar about the changes they have experienced and witnessed in the ways interfaith dialogue intersects with the public square. The author draws upon twenty-five years of experience, highlighting specific examples affecting the Muslim community, mostly in the United States. The author argues that interfaith dialogue can create space for engagement on issues of public policy and common concern, but that no encounter is ever naïve, and since digital and social media have facilitated the spread of misinformation, such encounters are more complex than before. Further, research on the disproportionate attention negative displays of emotion attract puts minority groups, typically stereotyped as angry and irrational, in a difficult position to express themselves authentically as they try to defend their rights and dignity. Principled interfaith engagement can achieve effective policy results and provide vital moral support to a beleaguered faith community and may create a principled foundation for engagement on other issues. However, this is not always the case, and various parties might express disappointment, even betrayal when “the other side” does not show up for their cause. Nevertheless, continued engagement that allows politically misaligned interfaith partners to express their views according to terms they consider authentic helps avoid greater polarization that is corrosive to social cohesion. At the same time, conveners of interfaith dialogue should be attentive to the structures of power embedded in the programs they create to avoid reinforcing patterns of hierarchy and exclusion.
“Who is my Neighbour? Interfaith Dialogue and Theological Formation” (Responses)
Authors: Labrecque Cory Andrew , Grushcow Lisa J.
Published: January 2024

The following are three response papers that were presented at the “Who is My Neighbour? Interfaith Dialogue and Theological Formation Conference,” held on October 19, 2022, and are indirectly responding to Ingrid Mattson's discussion of interfaith engagement and the public square.

The first response paper by Cory Andrew Labrecque, entitled "Theological Bioethics and Interfaith-Interdisciplinary Dialogue," uses Mattson's discussion of the challenges and rewards of principled interfaith engagement in the public square as a starting place for his own reflections on the challenges and rewards of interfaith-interdiscplinary dialogue in healthcare. While interdisciplinary discussions around healthcare often take place in secular terms – and indeed, we are often told that this is the way things ought to be – Labrecque offers a powerful account, not only of what is lost when we allow the theological perspective to become muted in such discussions, but also of what can be gained when we insist upon including it.

The second response paper by Lisa J. Grushcow, entitled "Interfaith Dialogue and the Public Square: One Rabbi's Response," returns directly to the notion of the public square, using the memory and words of Rabbi Abraham Joshua Heschel to do so. While Rabbi Heschel "affirm[ed] the princple of separation of church and state," he "reject[ed] the separation of religion and the human situation," a sentiment Rabbi Grushcow shares and uses as a starting point for her own critical reflections on what interfaith dialogue and engagement wants to build, and how it can be done together.
Goryachinsk Reactivation of the Yambuy Transtension Zone in 2013–2015: Coseismic Chemical Hydrogeodynamics of Groundwater from the SE Coast of Middle Baikal
Authors:   Institute of the Earth's Crust SB RAS, Rasskazov S.V. ,   Irkutsk State University, Ilyasova A.M. ,   Institute of the Earth's Crust SB RAS, Bornyakov S.A. ,   Institute of the Earth's Crust SB RAS, Chebykin E.P. ,   Institute of the Earth's Crust SB RAS,   Liminological Institute, SB RAS
Published: January 2024

Variations of Si, Na, Li, 234U activity, and 234U/238U activity ratio in thermal and cold groundwaters, as well as cooled hydrotherms from active faults in the SE coastal area of Middle Baikal are considered. For the Maksimikha area, hydrogeochemical monitoring data of 2013–2015 with interpretation in terms of chemical hydrogeodynamics: temperature, depth of water reservoir and opening–closing of microcracks for circulating water. When comparing series of hydrogeochemical monitoring with a series of earthquakes K = 10.5–12.7 of the Goryachinsk seismic reactivation in Middle Baikal, an increased sensitivity of responses to earthquakes at the station of cooled hydrotherms from the transition zone of the lower hydrogeodynamic floor is revealed in comparison with the responses of fracture-derived cold water from the upper floor. The Maksimikha groundwater reservoir is considered as a representative reservoir located along the in the Yambuy transtension zone that is lateral structure of the South Baikal basin. Coseismic hydrogeodynamics of the Maksimikha reservoir in 2013–2015 is referred to the time interval preceding the landmark Goloustnoye earthquake on September 05, 2015, which corresponded to the conditions of maximum compression of the crust of the Kultuk reservoir, localized at the main structural line of the Baikal Rift System, in the 2008–2020 seismogeodynamic cycle.
Some features and geomorphological signs of palaeoglaciers and palaeosnowfields of the Munku-Sardyk mountain massif
Authors:   Irkutsk State University, Kovalenko S.N.
Published: January 2024

On the basis of field studies the relief, geomorphological features, distinctive features of palaeoglaciers and palaeosnowfields of the northern slope of the Munku-Sardyk mountain massif within the upper parts of the basins of the Bely Irkut, Sredny Irkut, Mugovek and Zhokhoy rivers, where there are signs of development of more than fifty palaeoglaciers of different altitudinal-age levels and about a dozen palaeosnowfields.
Geology and Stratigraphy of Cenozoic Basins of Lake Baikal in the Works of Viktor Davydovich Mats
Authors:   Irkutsk State University, Rasskazov S.V. ,   Institute of the Earth's Crust SB RAS, Rusinek O.T. ,   Baikal museum SB RAS
Published: January 2024

A Brief overview of the main results of V.D. Mats’s research on the geology and stratigraphy of Cenozoic basins of Lake Baikal and a complete list of his published papers is provided.
Penggunaan Unsur Etnomatematika Permainan Tradisional Sunda sebagai Media Pembelajaran Matematika
Authors: Irawan Ari , Rahayu Wanti , Nuzulah Rahnita
Published: January 2024

This study aims to identify the ethnomathematical elements found in traditional games, especially in Sundanese culture in West Java. The method used in this study is Research and Development with the Borg and Gall model with several stages: potential problems, gathering information, product design, design testing, design improvements, product trial, product revision,  usage trial, and  mass product manufacturing. This paper presents only at the stage of collecting information related to traditional Sundanese games that contain ethnomathematical elements. The results showed that there are traditional Sundanese games that have ethnomathematical elements. The games include bebentengan, hahayaman, congklak, ucing sumput (petak kumpet), Sunda manda (engklek), congklak, patok lele, kelereng, and gasing. These traditional games are usually played by elementary and junior high school age children, classified based on the type of ethnomathematics that are suitable for mathematics learning materials at the elementary and junior high school education unit levels.
Analisis Sensitivitas Model SEIRV Pada Penyebaran Penyakit Covid-19 Di Indonesia
Authors: Nabila Nabila , Sianturi Paian , Bukhari Fahren
Published: January 2024

Model SEIRV dibentuk dengan melihat pada perlakuan terhadap orang-orang terinfeksi di Indonesia dengan pembagian subpopulasi terinfeksi menjadi 3 yaitu subpopulasi terinfeksi dirawat di rumah sakit, terinfeksi tidak teridentifikasi dan terinfeksi isolasi mandiri. Model ini kemudian akan dianalisis sifat kestabilan titik tetapnya dan menganalisis parameter mana yang paling peka terhadap perubahan simulasi model. Model ini memiliki titik tetap tanpa penyakit yang stabil asimtotik lokal pada kondisi  dan titik tetap endemik stabil asimtotik lokal pada kondisi . Hasil analisis sensitivitas menunjukkan ada 3 parameter yang memiliki pengaruh besar terhadap model yaitu laju transmisi penyakit dari subpopulasi rentan menjadi terekspos, laju kesembuhan subpopulasi terinfeksi tidak teridentifikasi, dan laju vaksinasi. Sehingga, salah satu hal yang dapat dilakukan ketika menginginkan kondisi dimana tidak ada lagi wabah covid-19 maka perlu dilakukan adalah menekan laju penyebaran covid-19, meningkatkan laju kesembuhan subpopulasi terinfeksi tidak teridentifikasi dan meningkatkan laju pemberian vaksinasi terhadap populasi.
LEGALIZATION OF CRYPTOCURRENCY IN UKRAINE
Authors: Батракова Т.І. , Краснощок Я.В.
Published: January 2024

The rapid development of information technologies, the globalization of the world economy, and the formation of a digital economy in Ukraine lead to the transformation of socio-economic relations. The growth of digitalization of the economy, the large-scale introduction of information technologies into all spheres of human life contribute to the emergence of new industries, one of which is the crypto industry, with the appearance of which in 2008, the money market totally changed forever. More and more markets are collapsing, while more and more regulators from different countries are busy implementing legislation regarding the legalization, use and taxation of cryptocurrencies. The article is devoted to the study of the peculiarities of cryptocurrency legalization in Ukraine. The peculiarities of the law “ Pro virtualʹni aktyvy” and the stages of its implementation are considered. The draft law on amendments to the Tax Code of Ukraine regarding cryptocurrency taxation has been analyzed. The number of cryptocurrency users in Ukraine and other countries of the world, such as the USA, Venezuela, Kenya, North Africa, etc., was studied. The paper analyzes how countries such as Great Britain, the Netherlands, the USA, China, Japan and Canada regulate the cryptocurrency market and whether transactions with them are legalized at the legislative level. Conclusions were also made regarding the feasibility of legalizing cryptocurrency in Ukraine.So far, we have the Law, but for the final settlement of these issues, many different by-laws, instructions and documents still need to be developed. But already today it can be said that the State is dealing with the issue of cryptocurrency relations and is on the way to its settlement.
THE CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF E-COMMERCE IN UKRAINE
Authors: Проскуріна Н.М. , Конєва А.В.
Published: January 2024

At the current stage of the development of economic relations in Ukraine, there are a significant number of negative factors and conditions that inhibit the development of entrepreneurial activity in the country. But despite the huge number of obstacles caused by both external and internal factors, economic entities not only continue to function, but also constantly develop for the sake of supporting the Ukrainian economy. In today’s conditions, e-commerce is one of the main types of business activities that are successfully implemented on the state market and ensure the development of the state’s economy. The emergence and spread of the global information system Internet has led to certain revolutionary discoveries and covers almost all spheres of human activity. Under the influence of the frantic pace of the spread of information technologies, not only the existing directions of doing business are changing, but new ones are constantly emerging. The variability of business conditions at the current stage of the development of economic relations requires greater attention to research on the essence, problems, current state and vectors of improving e-commerce in Ukraine. That is why the article focuses on summarizing the essence of the concept of “electronic commerce”; the main regulatory and legal documents regulating the activity of e-commerce in Ukraine are highlighted; the largest trading platforms carrying out their activities through the Internet were investigated, and the prospects and methods of e-commerce transition to a qualitatively new level in the field of trade were determined.
ANALYSIS OF SYSTEM TAXATION TO LATVIA: BASIC LINES AND ESSENTIAL ASPECTS FOR MODERNISATION OF TAX SYSTEM OF UKRAINE
Authors: Саєнко О.Р. , Сьомченко В.В. , Хведчик І.С. , Губницька Ю.М.
Published: January 2024

The article considers the taxation system and its impact on the intensification of entrepreneurial activity, conducts a comparative analysis of the current taxation systems of Latvia and Ukraine, highlights their shortcomings, advantages, impact on the development of the country, activities of business entities and welfare of citizens, analyses the tax administration procedure and the mechanism of taxation by direct and indirect taxes. The issue of using foreign experience of tax reforms in the framework of harmonisation of the Ukrainian tax system with the global one is extremely relevant, especially in the current economic environment. As a result of the study, the author analyses the current tax legislation of Ukraine, which is embodied in the provisions of the Tax Code, in comparison with the tax legislation of Latvia. Using the model of the Latvian taxation system as an example, the author substantiates its effectiveness when using a sufficiently high level of tax deductions. To achieve this goal, the author analyses the state of the Latvian taxation system in 2017–2023, and studies the economic freedom index of Latvia in dynamics and its impact on the development of entrepreneurial activity. It is noted that the taxation process should contribute to the implementation of employment policy, influence the distribution of income in the direction of ensuring equity, and create a barrier to the use of shadow tax schemes. Prospects for further research in this area are the development of measures to improve the domestic taxation system.
VECTORS OF IMPROVING THE MANAGEMENT OF BUSINESS ENTITIES IN THE SYSTEM OF CONJUNCTURE CHANGES CAUSED BY UKRAINE’S ENTERING TO THE EU IN THE POST-WAR PERIOD (SPECIAL ASPECTS OF FUNCTIONING ADAPTATION OF THE UNITED TERRITORIAL COMMUNITIES (UTC) ENTERPRISES
Authors: Андрушків Б.М. , Череп А.В. , Кирич Н.Б. , Бойко О.Б. , Себко Д.М.
Published: January 2024

The article discloses the process of transformation of the national economy to European standards and traditions under conditions of the war and post-war periods of the development of Ukrainian society, periodic conjuncture changes. The role and place in various transformations of social activity management, including a scientific one in the framework of administrative and territorial reform, has been determined. The impact of market factors on the formation of post-war European standpoints of Ukraine, taking into account the current reforms under the conditions of united territorial communities has been studied. Processes and methods of management in the system of conjuncture changes, which are caused by extreme military circumstances, have been considered. An analysis of the drivers with the help of which economic entities (enterprises) are managed depending on the level of their possession of important resources, was carried out. The necessity of changing the framework of market development, national, marketing and scientific traditions formed in the Soviet and post-totalitarian periods and reorienting them to the conjuncture shifts of the European model has been established. The importance of defining long-term goals and stagewise improvement of the of business entities (enterprises) management, developing strategies for their achievement and transferring them to European development vectors has been updated. The formation of an organizational and economic mechanism for achieving the established goal with the most effective results is proposed. According to the chosen concept of improving the activities of economic entities (UTC enterprises), it is advisable to consider the expansion of adaptive capabilities and adaptive potential. This can be achieved by implementing a system for monitoring sales markets, material and technical supply, financial and credit and investment sectors, markets for technical and technological innovations, macroeconomic processes and the functioning of the foreign exchange market. It is also important to take into account social and political changes in foreign markets and the possibility of changes in monitoring areas in accordance with the response to market conjuncture.
REGULATORY FRAMEWORK FOR THE REGULATION OF FOREIGN ECONOMIC ACTIVITY AT UKRAINIAN ENTERPRISES
Authors: Куліш Д.В.
Published: January 2024

The article analyzes the main aspects of the legal framework for regulating foreign economic activity at Ukrainian enterprises. It was found that global geopolitical risks have increased dramatically after Russia’s invasion of Ukraine. Investors, market participants and policy makers expect that the war will have a dampening impact on the global economy, raising inflation, leading to a sharp increase in uncertainty and risks of serious negative consequences. Despite the significant disruption to trade logistics, the Ukrainian legislature responded promptly and amended the Customs Code of Ukraine and other regulations. Among the important changes are the exemption of certain goods from import duties and VAT, and simplification of the goods declaration procedure.
SOCIAL ENTREPRENEURSHIP AS A WAY OF HUMAN CAPITAL DEVELOPMENT: EUROPEAN EXPERIENCE AND NATIONAL CHARACTERISTICS
Authors: Переверзєва А.В. , Згурський С.А. , Петренко Д.Л.
Published: January 2024

The social enterprise as a way of human capital development was studied. It is substantiated that the main value of the modern management system is human resources, the quality of which affects the level of success of the enterprise’s functioning and determines the prospects for its further development. It has been proven that the management of the human capital of the enterprise is an important area of activity of the business entity, because it is people who create new products, are able to effectively use resources, and control the quality of products. In addition, continuous improvement and the desire to develop one’s skills on the basis of constant activity and initiative, despite the limitation of such a resource as time, are important. Attention is focused on the fact that there are two types of organization of the human capital management process: rigid, which is based on quantitative indicators determined within the business strategy regarding management aspects; soft involves determining the features of the formation of mutual relations in the team, singles out effective methods of communication, identifies successful methods of motivation and determines the qualities of a leader. Attention is focused on the fact that there are two types of organization of the human capital management process: rigid, which is based on quantitative indicators determined within the business strategy regarding management aspects; soft involves determining the features of the formation of mutual relations in the team, singles out effective methods of communication, identifies successful methods of motivation and determines the qualities of a leader. It was determined that social enterprises usually measure success based on three dimensions: human capital – the impact of business on people and the ability to influence social change, improve life and develop the community on a sustainable basis; planet – impact on the environment – what is the contribution to the development of the planet or to the reduction of the carbon footprint (CO2 emissions) of business and customers; profit – like traditional businesses, social enterprises must create added value in order to function successfully and grow. The analysis of the experience of the EU countries made it possible to single out the obstacles to the development of social enterprises: the reluctance of public sector subjects to innovate and/or partner with social enterprises; weak management skills and high cost of consulting services in the field of business for JV startups; problems in the formation and maintenance of a sustainable business model, as well as with the multiplication of one’s activities; relatively small scale financing of projects with social consequences.
DIGITALIZATION OF RISK-ORIENTED MANAGEMENT OF FINANCIAL AND ECONOMIC SECURITY OF THE BANK
Authors: Лепьохін О.В. , Павленко А.І. , Ракша О.А.
Published: January 2024

The scientific results of the study are to determine the current trends of digitalization of risk-oriented management of banking activities to justify the directions of increasing the level of financial and economic security of Ukrainian banks in the context of the Russian-Ukrainian war and considering the needs of economic recovery. The expediency of using indicators of financial stability, which are published by the National Bank of Ukraine under martial law, has been proven, namely: the capital of the first level to the assets weighted by risk; the ratio of the capital of the first level to assets; non-performing loans excluding provisions for capital; non-performing loans to aggregate gross loans; rate of return on assets; net open position in foreign currency to capital. It is determined that modern banks introduce innovative digital solutions aimed at risk-oriented management of financial and economic security in a continuous real-time mode. Some procedures are performed automatically, and it is possible to use artificial intelligence programs, but these innovations must be managed carefully because we are talking about the financial security of millions of bank customers and the financial and economic security of banks, as well as the financial stability of the banking system of Ukraine. It has been substantiated that prospects for further research should be developed in the areas of economic recovery in Ukraine, by strengthening the banking system and developing digitalization of risk-based management of financial and economic security of banks using best practices and international experience. For a more objective assessment of the level of financial and economic security of Ukrainian banks, it is advisable to apply economic standards, regarding banking risks, indicators of financial stability, and the financial stress index, which together reflect the bank’s propensity for force majeure in the financial system, the ability to resist and adapt to adverse changes, and various economic challenges.
The Architecture of an Enviroschool
Authors:   , Warden Simon
Published: January 2024

The purpose of this thesis is to provide research into the ability primary schools can have towards educating youth about lessons of environmental sustainability. The thesis evolves out of the widely accepted premise that architecture can contribute to enhancing human experience and habits, and thereby life. Hypothesizing that a school designed with a deeper consideration to sustainable principles can help enhance the students experience and develop a deeper understanding of the natural environment. This thesis leads a critique of current New Zealand school architecture stating that the built environment of our primary schools are not adequate to effectively teach lessons of environmental sustainability.

Although living sustainably is recognised to take many years, initiatives to begin the necessary changes are required now. This thesis is deliberately optimistic in that it assumes society is willing to make a change in current ethics, values, educational environments and living habits in order to develop a more environmentally sustainable future. The resulting design proposal provides an innovative solution out of the conclusions developed in the thesis.

Many people may be surprised by the profound changes and alterations required in our education environment to ultimately result in the required changes to sustainable living. The inherent optimism of this thesis seeks a perfect outcome however recognises this may be outside of the realistic monetary and social constraints of the proposed school and New Zealand's education system.

The architectural components of a school should employ green design in a way that enforces a different set of underlying human ethics and values than what is currently accepted. The built environment of an early childhood education facility has a significant influence on a student’s long term values, attitudes and lifestyle habits. By guiding students towards environmental sustainability and truthful models of sustainable development at a young age major flow-on effects can be achieved. Long term this contributes towards human behavior and a realistic start to an environmentally sustainable lifestyle.

It is important for New Zealand to utilize the power of education and act as a world leader in education for sustainability. Moreover, it is an opportunity to demonstrate innovative leadership for the future of sustainable living.
Myrmecology in Tasmania – a historical summary, synopsis and preliminary checklist of the island’s ants (Hymenoptera: Formicidae)
Authors: Mackay Christian , McQuillan P
Published: January 2024

This paper contains a species checklist of the ants of Tasmania and an overview of their discovery including contributions of visiting and resident biologists since the earliest records from 1777 during Cook’s third expedition to the Pacific. Tasmania has about 10% of the described ant fauna of Australia including almost half the genera and nine of the 13 Australian subfamilies. Our search of literature records and databased collections revealed 116 species, including two exotic species, and 25 species that have Tasmanian type localities. Alpine habitats and temperate rainforests have poor diversity while coastal heaths and lowland grassy woodlands are much richer in ants; sampled sites in natural environments yield between three and 34 species. Although Tasmania spans only four degrees of latitude and longitude, there is evidence of a moderate north-south and east-west gradient in species distributions, the latter associated with a strong gradient in rainfall, insolation and soil type.
O espaço escolar e a curiosidade infantil sobre o corpo: caminhos e desafios para a prática docente em uma educação CTS
Authors: Mesquita Josilda dos Santos Nascimento , Albrecht Mirian Pacheco Silva
Published: January 2024

O objetivo deste artigo é descrever a concepção de sexualidade infantil apresentada nas narrativas dos professores, propondo abordar os conhecimentos interdisciplinares a partir de uma Educação CTS. Foi realizado um levantamento bibliográfico, bem como entrevistas abertas com professores de Educação Infantil e das séries iniciais de instituições de ensino públicas localizadas na região do ABC Paulista. A análise dos resultados evidenciou a relevância da formação docente voltada a conhecimentos referentes à sexualidade infantil, em uma perspectiva que haja uma intersecção entre a educação em sexualidade e a Educação CTS. Os dados bibliográficos ressaltaram a importância de reconhecer que a curiosidade da criança deve ser vista como necessária ao desenvolvimento infantil e ao conhecimento de mundo. Neste aspecto, o papel docente ganha relevância ao estabelecer pontes entre as experiências cotidianas da criança com aspectos relacionados à influência da Ciência e da Tecnologia.
Estado actual de la especialidad en medicina física y rehabilitación en Puerto Rico: educación, investigación científica y práctica clínica
Authors: López Acevedo Carmen , Cruz Jiménez Maricarmen , Miranda Comas Gerardo , Rodríguez De la Cruz Verónica , Cotto Ibarra Luis , Micheo William
Published: January 2024

En Puerto Rico, la especialidad de medicina física y rehabilitación surgió en la década de los años cincuenta y a partir de ese momento ha progresado gracias a la creación de programas de adiestramiento de vanguardia, el establecimiento de una cultura de investigación científica y el desarrollo de la especialidad primaria y desubespecialidades como manejo de dolor, medicina del deporte, rehabilitación pediátrica, medicina neuromuscular, medicina de trauma cerebral y medicina de lesiones medulares. La práctica clínica más común es la de atención a pacientes externos con dolor, lesiones musculoesqueléticas y daños en el sistema nervioso, pero se ha presentado un aumento en los servicios de rehabilitación intensiva de pacientes que requieren hospitalización; en el uso de técnicas intervencionistas para manejo de dolor, lesiones de tejido blando y articulares, así como en el manejo de espasticidad.Actualmente, la especialidad de fisiatría en Puerto Rico enfrenta grandes retos, como lo son el control de las aseguradoras sobre los servicios que se les ofrecen a pacientes con impedimentos físicos y restricciones de participación, el incremento en la cantidad de documentos requeridos para que se aprueben estos servicios y la competencia de otros profesionales de la salud que han incursionado en el campo de rehabilitación.Las oportunidades para la especialidad incluyen el aumento de la población mayor y con discapacidad que requiere servicios de rehabilitación; el desarrollo de las prácticas de subespecialidad, y la necesidad de aumentar la evidencia científica que demuestre la efectividad de los tratamientos que se ofrecen y de apoyar las políticas públicas que aumenten el acceso a servicios de rehabilitación para personas de escasos recursos.
Situación de la medicina física y rehabilitación en Argentina
Authors: Matassa Verónica Silvana
Published: January 2024

La formación en medicina física y rehabilitación en Argentina se inició entre los años cincuenta y cuarenta, y su registro formal en el Ministerio de Salud Pública como especialidad se llevó a cabo en los años sesenta. Los centros de formación en medicina física y rehabilitación en un comienzo fueron instituciones privadas y públicas del ámbito asistencial y posteriormente los títulos de especialista empezaron a ser otorgados por los colegios médicos y por las universidades. Actualmente es posible acceder al título de especialista por medio de residencias, concurrencias y cursos superiores universitarios. Respecto al pregrado, la mayor parte de las facultades de medicina del país carecen de la asignatura Rehabilitación dentro del plan de estudios como materia obligatoria, siendo la excepción y no la regla. En cuanto a los servicios de rehabilitación, en la mayoría del territorio argentino existe algún tipo de servicio público o privado ambulatorio; sin embargo, hay pocos servicios especializados monovalentes con internación y los que existen se encuentran concentrados en algunas zonas del país. Referente a la producción de artículos de investigación, es escasa por múltiples razones.
The Nexus of Covid-19 and Behavioral Intentions of University Students Towards Online Education
Authors: Abbas Sheer , Yaseen Muhammad , Ameen Muhammad , Pervaiz Bushra , Fatima Sidra , Hassan Sadia
Published: January 2024

The onset of the COVID-19 pandemic has significantly disrupted the traditional pedagogical educational system worldwide. The story of Pakistan is also not different from that of the rest of the world. Pakistan’s higher education institutes were closed for classes due to the outbreak. Some universities started the virtual education system, and it is critically important to assess the behavioral intentions of university students toward online education during the COVID-19 pandemic in Pakistan. This is the first study investigating students' responses to online education during the COVID-19 pandemic. For this purpose, an online survey was conducted to obtain the students' responses from the higher institutions providing online classes during COVID-19. The results were evaluated using multivariate analysis and descriptive statistics. It was observed that there is a significant difference between male and female students concerning the positive consequences of COVID-19 on students. According to the findings, the students' intentions for online education are more concerned with saving time to complete the degree program. Higher education institutions should also provide online educational opportunities to students besides traditional physical modes. Online educational interventions will be helpful for students during unavoidable circumstances like political instabilities, natural disasters, viral disease outbreaks, etc. to complete degrees and diplomas. Doi: 10.28991/ESJ-2024-SIED1-02 Full Text: PDF
Foreign Ownership dan Earnings Management pada Perbankan Asean
Authors: Ghofar Abdul
Published: January 2024

This research aims to examine the influence of foreign ownership on the earningsmanagement of banking companies in the ASEAN region. The population is bankingcompanies listed on the Stock Exchanges of four ASEAN countries: Indonesia, Malaysia, thePhilippines and Thailand. We took 430 companies as samples for this research from thesecountries. This research took 5 (five) years. The results of the study found that foreignownership has a negative relationship with earnings management because foreign ownershipcan reduce management actions to carry out earnings management; Foreign-owned bankingcompanies have higher earnings quality in the first five years, and foreign investors' homecountries that have a high CPI also have higher earnings quality. This research, based on thefindings, can state that foreign investors can improve the effectiveness of governance andmaintain earnings management.
Can Financial Rewards Increase the Interest of a Student Career in the Field of Education Accounting?
Authors: Sari Ayu Ketut Rencana , Wahyuni Made Arie
Published: January 2024

The goal of this study was to identify the characteristics that affect accounting students' interest in selecting a career as an accountant educator, with the moderating variables of intrinsic worth of the work, professional recognition, and financial benefits. Students at the Ganesha University of Education's Accounting Study Program made up the study's sample. 166 respondents made up the sample in a simple random sampling approach. The data is shared online via a Google form, after which the SmartPLS program processes it. Partially, this study shows that the intrinsic value of work does not affect the career interest of students in the field of accounting educators, while professional recognition partially has a positive and significant effect on career interests of students in the field of accounting educators. Financial awards are also able to moderate the effect of professional recognition on students' career interests in the field of accounting educators.
Profit Quality Analysis of Investment Opportunity Set, Leverage, and Good Corporate Governance
Authors: Wardani Indry Maura Kusuma , Fidiana Fidiana
Published: January 2024

This research is motivated by the company's investment decisions during the pandemic to increase its business scale in the future which gives investor’s confidence in making financial decisions. The purpose of current study is to investigate how profit quality is impacted by good corporate governance, leverage as well as investment opportunity sets. The DER was used to measure the leverage, the market book value of asset ratio was used to measure the IOS, and the proportion and quantity of firms' ownership of the audit committee, independent commissioner board, managerial ownership, and institutional ownership were all used to measure GCG. It was a quantitative study. Food and beverage businesses that were listed on the IDX (Indonesia Stock Exchange) also made up the population. The method of gathering data employed purposive sampling. 13 businesses made up the sample in accordance with that. Moreover, the data was collected during a three-year period (2019–2021). 39 pieces of data in all were examined. The t-test, F-test, R2 test, and multiple linear regression were also employed in the data analysis technique. The outcome showed that there was a negative correlation between profit quality and the set of investment opportunities. On the other hand, managerial ownership improved the quality of profits. On the other hand, the quality of profits was unaffected by leverage, institutional ownership, the independent commissioner board, and the audit committee. These results imply the failure of all sample firms to achieve positive returns on their investment sets in assets during the pandemic. Not a single firm was able to show positive prospects for investment opportunities during the pandemic.
Emprendimiento en Adultos Mayores, como Estrategia de Inclusión en el Municipio de Ocotlán, Jalisco
Authors: Castro-Sánchez Miguel , Galán-Briseño Luz María
Published: January 2024

En el presente trabajo se buscó resaltar la importancia que tiene la tarea de emprender y los conceptos relacionados con tal acción, posteriormente se llevó a cabo una recopilación de varias experiencias sobre la promoción de dichas actividades en adultos mayores, considerando lo realizado por organizaciones alrededor del mundo y finalmente, se muestran los esfuerzos que realizan dependencias en el municipio de Ocotlán, Jalisco, en ese sentido y las carencias que están mostrando. El propósito del trabajo fue identificar áreas de oportunidad para el desarrollo de programas de emprendimiento que favorezcan la inclusión de adultos mayores, en un entorno social y económico.
Características demográficas por tipo de asociación de los microemprendimientos en México
Authors: Quevedo-Garza José Guadalupe , Alarcón-Martínez Gustavo , Chapa-Barrera Juan Gerardo
Published: January 2024

En México existen datos estadísticos nacionales generados por el Instituto Nacional de Estadística y Geografía (INEGI) por medio de la aplicación de la Encuesta Nacional de Micronegocios (ENAMIN) para el año 2012. La presente investigación estudia en forma descriptiva las estadísticas nacionales que aporta el INEGI, especialmente los datos relacionados con los aspectos demográficos, de sector y de las razones que motivan a las personas a emprender un micronegocio en el territorio nacional. Entre algunos de los hallazgos encontrados, existe un equilibrio de género entre mujeres y hombres que encabezan micronegocios familiares, casi la mitad de los empresarios que emprenden micronegocios son casados, y el segmento de edad que domina en los tres tipos de asociación de negocios corresponde a los mayores de 41 años de edad.
Marketing digital versus medios de divulgación convencionales en el área metropolitana de Monterrey
Authors: Escobedo-Ortega Gerardo Arturo Napoleón , Guevara-Pérez José Guadalupe
Published: January 2024

La presente investigación se enfoca en comparar la eficiencia del marketing digital con respecto a medios de divulgación convencionales en el área metropolitana de Monterrey N.L. México. Actualmente, el marketing juega un papel muy importante en el desarrollo y crecimiento de las empresas a nivel mundial, tal es así, que existen distintos medios de divulgación para la promoción y el marketing de las empresas, los tradicionales (periódico, radio, revistas, etc.), y los digitales (redes sociales, plataformas digitales, correos, etc.), por lo cual, en esta investigación se busca proporcionar información a las empresas para determinar cuál es la mejor opción a la hora de seleccionar el medio de divulgación por el cual se realizará el marketing de sus productos o servicios. Entre los principales resultados encontramos, que es más eficiente el uso del marketing digital debido a las ventajas que este tiene sobre los medios de divulgación convencionales.
La educación del ahorro ante el sistema de pensiones en México
Authors: Ortega-Cruz Cynthia Yazmín , García-García Dirce Alethia
Published: January 2024

La falta de cultura del ahorro en México, ha llevado a sus ciudadanos a sentir poco o nulo interés ante el futuro de su pensión. Lo cual ante el cambio disruptivo ocurrido en 1997, trayendo consigo una mayor complejidad del ahorro, atendiendo a una cuenta individual de ahorro mediante las llamadas AFORE. Por lo cual las “aportaciones voluntarias” juegan actualmente un papel de suma importancia, que impactará en las pensiones en años posteriores, cuando se observen los primeros pensionados bajo la ley de seguridad social de 1997. Actualmente las personas se encuentran en un desconocimiento del futuro de pensiones de México, e ignoran las repercusiones que tendrá el solo realizar aportaciones normales a su fondo de retiro. Los mexicanos carecen de una cultura del ahorro, por tanto es importante hacer un análisis del entorno actual ante éste tema que atañe a la mayoría de la población y así inculcar una educación sobre el ahorro que sea motivado con los beneficios futuros.
Las tecnologías de la información y la comunicación y las tecnologías del aprendizaje y del conocimiento: adaptación al cambio digital
Authors: Botello-Pozos Alejandra
Published: January 2024

Este trabajo presenta el análisis comparativo que se realizó, entre dos grupos escolares de licenciatura de primer semestre de una materia perteneciente a tronco común, de una escuela de negocios con la misma asignatura, similares características y mismo docente. El objetivo fue medir el aprovechamiento académico aplicando diferentes herramientas y recursos didácticos para el aprendizaje y desarrollo de actividades individuales y colaborativas a través instrumentos de medición de aprovechamiento escolar, entre un modelo híbrido, tradicional-tecnológico y un modelo tecnológico-digital, este último bajo el diseño de nuevos escenarios educativos en la era digital a través de una metodología de prueba controlada, que arrojó información concluyente del mayor aprovechamiento académico a partir de la implementación de tecnologías planificadas y guiadas hacia el aprendizaje, donde, el eje central es el objetivo académico y la tecnología el instrumento facilitador para conseguirlo
Tecnologías de la información y la comunicación (TIC´s) como herramientas para la creatividad e innovación de los alumnos de negocios internacionales mercadotecnia de la universidad de Guadalajara: caso CUCEA
Authors: López-Martínez Rafael Alejandro , Durán-Hernández Araceli
Published: January 2024

Este trabajo tiene como objetivo el análisis de las TIC´s a nivel superior de los estudiantes de la licenciatura de negocios internacionales y mercadotecnia de la Universidad de Guadalajara, para identificar el uso de las nuevas tecnologías en sus clases y así valorarlas si pueden impactar de manera directa en su creatividad y en la innovación en su formación académica y futuras vidas profesionales. A su vez conocer como los docentes aplican las TIC´s durante sus clases y si son capaces de que los alumnos puedan usar las tecnologías tanto dentro y fuera de las clases para su formación académica de igual forma también de manera profesional.
Angiosarcoma de la cara: reporte de un caso y revisión de la literatura
Authors: Gómez Restrepo Sebastián , Ramírez Ana Francisca , Ramírez Juan Paulo , Jaramillo Roberto
Published: January 2024

El Angiosarcoma es un tumor infrecuente y agresivo derivado de células endoteliales de los vasos sanguíneos, tiene un pobre pronóstico y su supervivencia a los 5 años es muy baja; la localización más frecuente es el cuero cabelludo o la cara de hombres de raza blanca. Se caracteriza por la aparición de máculas y placas purpúricas con bordes mal definidos que sangran fácilmente y que pueden progresar a nódulos y tumores ulcerados.
La única modalidad terapéutica curativa es la resección quirúrgica completa, aunque también se usa radioterapia y quimioterapia.
Actividades didácticas para la lectura con fluidez y entonación en estudiantes de 3ro de EGB
Authors: Coraizaca Quezada Giomaira Alexandra , Granda Córdova Juliana Lizbeth
Published: January 2024

Esta investigación aborda la problemática de la falta de fluidez y entonación en la lectura de estudiantes de tercer año de educación básica. Utilizando el paradigma sociocrítico y un enfoque cualitativo, se observaron clases virtuales de Lengua y Literatura para identificar la problemática. La metodología incluyó la observación participante y el análisis de documentos curriculares. Como resultado, se propusieron tres actividades didácticas: Teatro de Lectores, Biblioteca de Aula y Libro Viajero. Estas actividades buscan mejorar la lectura a través de enfoques prácticos y participativos. La indagación concluye destacando la importancia de la fluidez lectora y la necesidad de estrategias didácticas efectivas.
PROSPECTS FOR THE DEVELOPMENT OF NON-STATE PENSION INSURANCE IN THE PROCESS OF REFORMING THE PENSION SYSTEM IN UKRAINE
Authors:   Khmelnytskyi National University, Dotsenko Inna , Mudry Vadim ,   Khmelnytskyi National University
Published: January 2024

The article examines the features of pension insurance and its role in the system of social protection of the population of Ukraine. The main problems and difficulties of domestic pension provision are identified. The existing pension system in Ukraine is studied, as it consists of three levels, but only the first – solidarity level of the pension system is actually functioning. It was established that the joint pension system is unable to fully meet the needs of citizens of retirement age regarding their financial support, which prompts the development of other components of the pension insurance system. The authors considered the legislative and institutional regulation of the pension system of insurance protection of the population. The main initiatives for reforming the pension system in Ukraine are proposed. The main prospects for the development of non-state pension provision are summarized.