bluuebunny/crossref_metadata_2025 huggingface dataset:
Հասարակական-քաղաքական հարաբերություններ արտահայտող եզրույթները Փավստոս Բուզանդի «Բուզանդարան պատմութիւնք» երկում
Authors: Աբաջյան Աննա , Յուզբաշյան Անահիտ
Published: May 2023

Գ­րա­բա­րով մա­տե­նագ­րութ­յու­նը հա­րուստ նյութ է տա­լիս գրա­բա­րի եզ­րույ­թա­յին հա­մա­կար­գի վե­րա­բեր­յալ: Այն կա­րիք ու­նի ամ­բող­ջա­կան և բազ­մա­կող­մա­նի քննութ­յան: Սույն աշ­խա­տան­քը ներ­կա­յաց­նում է գրա­բա­րի եզ­րույթ­նե­րը Փ. Բու­զան­դի «­Պատ­մու­թիւն Հա­յոց» եր­կի փաս­տա­կան նյու­թի հիմ­քով: Եր­կի բա­ռա­պա­շա­րը և ն­րա բա­ղադ­րի­չը կազ­մող եզ­րույ­թա­յին հա­մա­կար­գը բազ­մա­շերտ են՝ պայ­մա­նա­վոր­ված  եր­կի բո­վան­դա­կութ­յամբ, նպա­տա­կա­ուղղ­վա­ծութ­յամբ և­ ո­ճա­կան զա­նա­զան ա­ռանձ­նա­հատ­կութ­յուն­նե­րով: Քն­նու­թ­յան են են­թարկ­վել հա­սա­րա­կա­կան-վար­չա­քա­ղա­քա­կան հա­րա­բե­րութ­յուն­ներ ար­տա­հայ­տող եզ­րույթ­նե­րը, ո­րոնք ի­մաս­տա­յին դի­տա­կե­տում բազ­մա­շերտ են: Ա­ռա­ջին ան­գամ ներ­կա­յաց­վում են՝ ա) երկ­րի պաշ­տո­նա­կար­գութ­յու­նը՝ ար­քու­նի և ռազ­մա­կան պաշ­տոն­նե­րը և պաշ­տոն­յա­նե­րի գոր­ծա­ռույթ­նե­րը ար­տա­ցո­լող եզ­րույթ­ներ, բ) երկ­րի պե­տա­կան կա­ռուց­ված­քը իր են­թա­կա­ռուց­վածք­նե­րով ար­տա­ցո­լող եզ­րույթ­ներ: Ա­ռան­ձին քննութ­յան են են­թարկ­վել տա­րար­ժե­քութ­յուն դրսևո­րող եզ­րույթ­նե­րը: Ներ­կա­յաց­ված 50 եզ­րույթ­նե­րից 12-ը փո­խա­ռութ­յուն են պահ­լա­վե­րե­նից, 6-ը՝ հու­նա­րե­նից, 1-ը ի­րա­նա­կան փո­խա­ռութ­յուն է, 31-ը հա­յե­րե­նի հիմ­նա­շեր­տի բա­ռեր են: Անհ­րա­ժեշ­տութ­յան դեպ­քում յու­րա­քանչ­յուր եզ­րույթ արժ­ևոր­վում է նաև տար­ժա­մա­նակ­յա դի­տա­կե­տում: Աշ­խա­տան­քը կար­ևոր­վում է ոչ միայն հա­մա­ժա­մա­նակ­յա քննութ­յան շրջա­նա­կում, այլև փաս­տա­կան հա­րուստ նյութ է տա­լիս պատ­մա­կան եզ­րույ­թա­բա­նութ­յան հա­մար, քա­նի որ ար­դի ար­ևե­լա­հա­յե­րե­նի եզ­րույթ­նե­րի մեծ մա­սը ու­նի գրա­բար­յան հենք:
Post-Operative Macular Oedema Management Through Ayurveda- A Case Study
Authors: Mahima Choudhary  , Prabhakar Vardhan  , Aparna Sharma
Published: May 2023

Macular oedema is gush of fluid from surrounding vessels of foveal region into tissues which makes pocket or vesicle like spaces and increases thickness of macula which can be checked by Fluorescein angiography and autofluorescence. Blurry or wavy vision near or in the centre of field of vision is its primary symptom. Chronic inflammation, direct macular traction, and decrease in oxygen amount’s common role is assessed in every study till now. Main Clinical Findings: A female patient of age 66 years had been complaining of blurred vision and discomfort in left eye for 3months after her cataract surgery. Diagnosis: She was diagnosed for macular oedema and treated for it. Interventions: The principles of Vataja Timira, Shotha were followed and internal medicine was given. Outcome: Patient got Significant results by improving quality of vision and repair the detached area. Conclusion: The present case anticipates the fruitful approach of Ayurveda science in dealing with Macular oedema. This also confirms relation between macular oedema and treatment principles followed.
Janapadodhwamsa: Based on a Regrettable Fire Incident in Kerala’s Brahmapuram Dump Yard & the Preventive Approach to the Probable Longtime Health Hazards that can Sequel
Authors: Ganga N  , Anusha Baburaj  , Abhishek S L
Published: May 2023

On 2nd of March 2023, a massive fire incident happened in Brahmapuram dump yard which resulted in dense smoke enveloping Kochi and nearby premises, suffocating the inhabitants thereafter; acute manifestations of inhaling noxious air were present and none the less are the long-time health hazards that Kochi must face in coming years. Destruction of a community with similarity in disease manifestation, especially within a geographical area, because of Adharma, Pragnjaparadha can be related with Janapadodhwamsa, for which this fire incident can be an epitome. Ayurveda, a science that believe in prevention of a disease, can help in preventing the long-time health hazards that probably can happen after this dump yard fire incident. Aim: To review and analyze the Brahmapuram fire incident with respect to Janapadodhwamsa and to highlight the Ayurvedic preventive measures that can be adopted against the probable long time health hazards. Materials and Methods: Addressing the long-time health impacts that the fire incident could produce with respect to Janapadodhwamsa, helps in understanding the same as an environmental disaster impacting health of inhabitants. The approach consisted of thorough searching of several resources which includes Ayurvedic treatises, books, dissertations, conference proceedings, web based scientific databases, e-newspapers and recent updates from all available sources. Conclusion: Since the incident was massive of its kind, but had frequently occurred in a smaller dimensions even before, emphasised the need of a review of why the incident occurred, analysing the health impacts it could produce. Thus, this article emphasises the role of Ayurveda in prevention of long time health hazards that it can produce in the residents of the city.
Santarpanotha Nidana Questionnaire Evaluating and Designing
Authors: Shwetarani  , Nandesh Mohan P
Published: May 2023

The word Sanatapana is satisfying the desire or over nourishment or restoration. Prithvi and Aap Mahabhuta are contributing for Santarapana and it leads to increase in Kapha Dosha and Meda and Mamsa dhatu. If the person indulges in intake of Nidanas like Snigdha, Madhura, Guru, Picchila Ahara practicing these for longer duration causes Santarapaniya Vyadhis such as Prameha, Pidaka, Kotha, Kandu etc in this study Sanatarapana questionnaire are prepared based on the above-said Nidana. According to the Samanya Vishesha Siddhanta, Samana guna acts as Vriddhi karana. So here, there are five steps in the research process of designing and validating a questionnaire in the field of clinical research. There are different types of research among them, this questionnaire is used in a survey study i.e., in observational Research. Here an attempt is made based on the review of previously proved fundamentals of Ayurveda with the current lifestyle.
A Case Report on the Management of Khalitya (Hair Fall)
Authors: Renu Sharma  , Priyanka Katru  , Anita Sharma
Published: May 2023

In Ayurveda, hair-fall is known as Khalitya. Acharaya Sushrut and Acharaya Vagbhatta mentioned it under the heading of Shudra Roga and Shiroroga respectively. It is the most common condition in both young and old age. Khalitya is caused mainly by overusing a variety of hair products, including chemical shampoos, soaps, creams, dyes, and hair colours; excessive use of hair tools; poor dietary practises and lifestyle choices; pollution; hormone imbalances; and more. A 26-year-old female patient reported at the Agad Tantra department's OPD in the National Institute of Ayurveda, Jaipur with the primary complaints of Khalitya (hair fall), Darunak (dandruff), Shirah Kandu (itching on scalp) and Kesha Rukshata (dryness of hair). In this case, patient was suggested to use Dhatturadi Tail along with the oral administration of Yashtimadhu churna with milk. The therapy's effectiveness was evaluated based on the difference between the patient's pre and post-treatment signs and symptoms. For evaluating, a unique scoring scheme was created.
Role of Panchakarma in the Management of Osteonecrosis of Femoral Head
Authors: Priyanka Kumari  , Charu Supriya
Published: May 2023

Osteonecrosis refers to skeletal infarction, occurs when the blood supply to a segment of bone is affected. Apart from trauma, it is usually associated with excessive alcohol intake, cigarette smoking, and injudicious use of steroid therapy. In Ayurveda a correlation can be made with Asthi-majja gata vata on the basis of clinical presentation. Treatment modalities offered for Asthi-majja gata vata according to Ayurvedic classic are internal and external application of Sneha which comes under Brimhana karma of Shadvidh upkarama. Aim: The aim is to consider the Panchakarma therapy as first line of treatment for the osteonecrosis of femoral head. Case presentation: In this study, a 44yrs old chain smoker and chronic alcoholic male patient   of osteonecrosis of femoral head is treated by Brimhana Chikitsa in the form of Sarvang abhyanga, Shashti shali pinda swedana, Tikta ksheerasarpi basti as vitiated Vata dosha residing in Asthi & Majja dhatu. Conclusion: After the administration of Tiktaksheer sarpi basti in Karma basti regimen along with Shastika shali pinda swedana remarked improvement as well as amplification in quality of life was noticed.
Importance of Madhu in Classical Ayurvedic Text
Authors: Shilpa Shankarrao Walkikar
Published: May 2023

In Ayurveda or Sanskrit, honey is called Madhu. Madhu is supposed to be a substance that will be licked i.e., Lehyam. Lehyam is a jam-like substance of normal beginning. Madhu is usually utilized as Anupana i.e., given alongside essential dynamic medicine to improve quicker retention and osmosis of medicament, and Sahapana i.e., alongside essential or dynamic medicament. It’s essential clinical property is efficient as well as nearby, either alone or in the mix with different medications. The use of Madhu as food and medication has been upheld since the Vedic time frame, or at least, the mid-second thousand years or mid-first thousand years. This is because the types, properties, actions, and indications of Madhu were mentioned in the Ayurvedic great encyclopedias, such as Charaka Samhita, Sushruta Samhita, Ashtanga Hridya, Bhava Prakasha, Yogaratnakara, and Harita Samhita. Thus, the uses of Madhu in the health care system stretch back into antiquity. This paper is designed to rule out different types and qualities of Madhu in Ayurveda. Also, it discusses its significance according to different classical texts of Ayurveda.
A Clinical Trial to Evaluate the Efficacy of Topical Application of Modified Vijaya Oil in the Management of Vicharchika (Eczema)
Authors: Manoj Vedhika  , Godatwar Pawankumar  , Sharma Reetu  , Patel Neeraj Kumar  , Peston Jamas Jahan  , Dhuri Kalpana
Published: May 2023

Skin disorders have become a major threat in the present era due to the modern lifestyle and stressful living. References to skin diseases in Ayurveda are mostly seen under Kushtha. Vicharchika (Eczema) is one among them with Kapha predominance. The commonly used steroid therapy might lead to side effects. Thus, new topical treatments, such as Modified Vijaya oil, may be useful in reducing the requirement for chronic topical steroid therapy. Aim: To assess the efficacy of topical application of modified Vijaya oil in the management of Vicharchika (Eczema). Materials and Methods: An open-label clinical trial was conducted on 40 patients clinically diagnosed with Vicharchika (Eczema) and the oil was given for topical application for 30 days. The efficacy was evaluated in terms of changes in parameters like EASI (Eczema Area Severity Index), SCORAD (Scoring of Atopic Dermatitis), VAS (Visual Analogue Scale), and SIGA (Static Investigator Global Assessment) before and after the intervention, between Day 0 and 30. The data were collected and analyzed with Wilcoxon Test. Results: The topical application of modified Vijaya oil was found to be highly effective in reducing the symptoms of Vicharchika (Eczema). Conclusion: Modified Vijaya oil could be used in symptomatic relief of Vicharchika (Eczema), and also repairs and enhances the damaged skin.
Review of Ayurvedic Herbal Drugs for Management of Insomnia (Anidra) Along with their Experimental Studies
Authors: Annu Sharma  , Banshidhar Behera
Published: May 2023

Ayurveda “Science of life” is a unique combination of science and philosophy that balances the holistic aspects of health i.e. physical, mental, emotional and spiritual. Its aim is to promote and preserve physical and mental health and cure of ailments too. In order to lead a good quality of life both physical and mental health of a person should be maintained in good conditions. Now a days, even people know the importance of mental health as due to their busy lifestyle usually they succumb to unhealthy lifestyle which later pose harm to their health. Due to extreme stress in life people are becoming susceptible to various mental and lifestyle health issues like anxiety, depression, HTN, Diabetes and insomnia. Insomnia is defined as a condition where a person is unable to sleep or does not have a sound and sufficient sleep and wakes up usually tired and exhausted. The general causes of insomnia include stressful lifestyle, environmental influence, mental tension, changed food habits or any mental trauma. It is generally of two types: acute insomnia and chronic insomnia. The acute insomnia is referred to a condition one with short duration of few days to few weeks and the second chronic insomnia is which lasts for longer duration of few months to even years. Some of the major symptoms of insomnia include: difficulty in falling asleep at night, sleeplessness, waking up abruptly while sleeping and then not being able to fall asleep again, waking up tired and exhausted, irritability, sometimes wake up with headache, less concentration and low mood throughout the day, over thinking and worry related to sleep. There are various treatments available for this ailment in the form of oral medicines and therapies. In Ayurvedic treatment for insomnia some therapies such as Shirodhara and herbal medicines like Brahmi, Ashwagandha, Sarpgandha are known to produce calming and relaxing effect and result in sound and good sleep. This paper aims to compile and review the classical literature regarding management of Anidra; scientifically reported classical and non-classical sedative herbs; and clinical trials conducted on Anidra.
Comparative Analysis of Samsamani Vati/Guduchighana Vati of Competitive Ayurveda Pharmaceuticals of India
Authors: Ashok Kumar Panda  , Sarbeswar Kar  , Rahul singh  , Chandra Kanta Katiyar
Published: May 2023

Guduchi/Giloy (Tinospora cordifolia) is declared a national herb of India due to its multiple medicinal properties. Samsamani Vati is also known as Guduchi ghanavati (a concentrated form of decoction of Guduchi stem) the secondary Kalpala (formulation) derived from the primary Kwatha Kalpana (decoction). Samsamani Vati is freely distributed by the Ministry of AYUSH in all states and union territories of India as prophylaxis for COVID-19. The molecular docking of Tinocordicide - a constituent of Guduchi (Tinospora cordifolia) showed significant interruption of the viral RBD and host ACE2 interactions. T. cordifolia, T. crispa, T. sinensis, T. smilacina, T. bakis, and T. sagittata are different species of Guduchi, whereas Tinospora crispa and T.sinensis are hepatotoxic. General people are aware of the use of Samsamani vati/ Guduchi Ghana vati/Giloy and purchase from leading Ayurveda medicine manufacturers in India. Tinosporaside is an immune-modulatory active compound as well as a cholinergic inhibitor. It is an attempt for compare analysis of Samsamani Vati/Guduchi Ghana vati used in the population for the prevention of COVID-19 of government supply and lead Pharmaceutical Company of India. The Samsamani Vati/Guduchi Ghana vati of lead Ayurveda Pharmaceutical and Government Supply. (Dabur, Zandu, Patanjali, Himalaya, Baidyanath and IMPCL) were purchased from the local market and put forth for analysis. Tinosporide is significantly detected in Patanjali, Zandu and IMPCL-manufactured Samsamani Vati, whereas a trace amount of bioactive compound in Dabur and not detected in Baidyanath. The analysis showed that no uniformity of Samsamani Vati/Guduchi Ghana Vati of the competitive brand of India. It is recommended to maintain uniformity of bioactive molecules not only for desired efficacy but also for safety.
Comparative XRF Analysis of Krishnabhraka and Patra Abhraka
Authors: Mali Ramavtar  , Dongre Sushma
Published: May 2023

Abhrak (mica) is an important mineral next to Parada and Gandhaka in Rasashashtra. It is counted under Maharasa Varga. Chemically, Abhrak is mainly a combination of iron, aluminum, silica, magnesium, potassium and zinc. Abhrak Bhasma has a wide range of therapeutic action in various diseases such as Kasa (cough), Swasha (asthma), Panduroga (anemia), Shwetapradara (white discharge) etc. Mainly two types of Abhrak i.e., Patra abhrak (Shweta Abhrak) and Krishna Abhrak are available in the market. Krishna or Vajrabhraka is exclusively taken for preparation of Abhrak Bhasma whereas use of Patrabhraka is restricted to the preparation of Rasamanikya etc. Aim and Objectives: There is difference in physical properties of both Abhraka, so the chemical composition needs to be assessed. To analyze this difference comparative XRF analyzation of Krishna and Patra Abhrak were carried out. Methods and Materials: Both Samples of Abhraka were procured from the market and sent for XRF study. Observation and Result: In XRF analysis, percentage of Fe2O3, MgO and CaO were higher in Krishna Abhrak whereas percentage of SiO2, and Al2O3 were high in Patra Abhrak. Conclusion: Higher percentage of ferrous and magnesium signifies the chemical composition of Krishna Abhraka. The presence of more silica and aluminum in Patra Abhraka states its heat stability for pharmaceutical purposes.
Study of the Efficacy of Ischemia Reversal Program along with Restricted Diet in an Elderly Myocardial Ischemic Patient with a Known History of Hypertension - A Case Study
Authors: Rohit Sane  , Rahul Mandole  , Gurudatta Amin  , Pravin Ghadigaonkar  , Ranjit Narang  , Amita Tripathi
Published: May 2023

The biggest global cause of morbidity and mortality, according to the World Health Organization, are cardiovascular diseases (CVDs). Consequently, there is a need for new therapeutic modalities that will complement current CVD care tools. To evaluate the effectiveness of the Ischemia Reversal Program along with a restricted diet in an elderly myocardial ischemic patient with other comorbidities like Hypertension (HTN) and Hypokinesia.  60-year-old male had a myocardial ischemia episode in April 2020 and received standard allopathic medical care. The patient had a history of HTN. This patient opted for Ischemia Reversal Program (IRP) and dietary modification with Ayurveda-based medicines as an add-on complementary treatment to accelerate the healing process. The patient had elevated HTN (SBP/DBP: 123/74) according to the ambulatory blood pressure monitoring (ABMP) report which was reduced post-intervention (SBP/DBP: 109/66). The patient also showed hypokinetic anterior wall LV according to the 2D ECHO report while the post-intervention 2D ECHO report showed no regional wall motion abnormality. Findings of our study suggest that IRP which includes Ayurveda-based Panchakarma therapy along with dietary modifications can serve as treatment for patients with myocardial ischemia and other comorbidities like HTN, and hypokinesia.
A Preliminary Observation Study to Evaluate Safety and Efficacy of Boheco Glide in Osteoarthritis
Authors: Jain Harshad  , Patel Neeraj Kumar  , Jamas Jahan Peston
Published: May 2023

The most prevalent form of arthritis, both in established and emerging nations, is osteoarthritis. A persistent, progressive musculoskeletal disease, it causes stiffness, discomfort, and mobility impairment because of the bones rubbing against one another in the joints. With a frequency of 22% to 39% in India, it is the most prevalent form of joint illness. The two most powerful phyto-cannabinoids found in the Cannabis sativa plant are CBD (cannabidiol) and delta-9-tetrahydrocannabinol (THC). Cannabis sativa or Vijaya has Shulahara property as per Ayurveda. Cannabis sativa, also known as Vijaya, has Ushna properties that have the power to reduce Vata dosha. Shleshaka Kapha, which is found in the articular membrane of joints, is reduced because of excessive Vata dosha. Oil has a propensity to make synovial fluid, also known as Shleshaka kapha, more abundant in joints. As a result, reducing friction in joints also lessens discomfort and irritation. Method: A preliminary survey on 30 patients was conducted and data was collected. Results: More than 80% of patients had reduced symptoms of pain and inflammation in joints, post-application twice a day with a lasting effect of more than 3 hours. It helps in replenishing Shleshaka kapha present in joints. Conclusion: Glide oil was having a better result in patients having moderate to severe pain in joints.
A Comprehensive Overview of Agni in Dyslipidemia
Authors: Mayuri Shingnapurkar Kawale  , Meenakshi Rewdkar Kole
Published: May 2023

The whole philosophy of Ayurveda is based on achieving, maintaining and promoting positive health. The equilibrium of various structural and functional units of the body named as Dosha, Dhatu, Mala, Agni and more important the mind results in health and disequilibrium causes disease. This era is of industrialization, stress during the work, dietary habits, lack of exercise and various varieties among the daily diet results into the disturbance of Agni or metabolism and ultimately leads to clinical entity known as Dyslipidemia. Dyslipidemia is not a single but a range of disorders with a variety of genetic and environmental determinants. It is a condition in which the levels of lipoproteins; that is; cholesterol, triglycerides or both are altered in plasma. A cluster of other metabolic risk factors are found with the dyslipidemia including obesity, glucose intolerance, insulin resistance and hypertension. Agni is responsible for all the metabolic activities of body. As per modern medicine the dyslipidemia is mainly because of the disturbances in the metabolism. Agni is involved in the metabolism at macro and micro circulation of body on the some way or the other.

Many theories have been put forward with many new hypotheses describing this disorder in Ayurveda as well as in modern science; still there is enough scope to work out on its aetiopathology and management aspects; as in modern science its management aspect remains symptomatic with troublesome side effects. Until pathology is clear, treatment part remains difficult. Hence the management of this disease is merely insufficient in other systems of medicine and patients are continuously looking with a hope towards Ayurveda to overcome this challenge.
The Role of Pruthkparnyadi Gana with special reference to Complications in Pregnancy
Authors: Mandle Rita Gaurav  , Chaudhari Vivek Murlidhar
Published: May 2023

Pregnancy is a wonderful moment as to give birth to new live. Physiological changes during pregnancy may lead to complication of both mother and baby. Among these preeclampsia, eclampsia and epilepsy are major cause of maternal mortality in developed and developing countries causing perinatal morbidity and mortality with foetal growth retardation. In Ayurveda, complications in pregnancy are not mentioned specifically. Masanumasik Paricharaya for Garbhini (regimen for the pregnant woman) is mentioned, which helps to prevent and cure disease and maintain health of mother and foetus. Pre-eclampsia and eclampsia mostly occurs after 20 weeks of gestation. During pregnancy mostly Madhura (sweet) Rasa drugs are used while in 6th and 7th month of pregnancy Acharya Sushruta has mentioned Gokshur and Pruthkparnyadi Gana additionally. Plants reviewed showed antiepileptic, anti-hypertensive, nootropic, anti-inflammatory, anti-oxidant, rejuvenative, diuretics, and cardio protective properties, which are helpful in safe and natural management of complications in pregnancy. So there is definite role of above drugs. Hence an attempt has been made to elaborate the role of these drugs in complications during pregnancy.
Computational pathology for nephropathology
Authors: Bülow Roman David
Published: May 2023

Digitisation of pathology enables computational pathology. Due to their excellent performance, deep learning-based systems are used primarily. In computational nephropathology, the focus of many studies is on large-scale extraction of comprehensible quantitative data from histological structures. The resulting data can be used for various downstream analyses, including prediction of the disease course. Such systems could significantly support nephropathological diagnostics in the future.
Molecular pathological analysis in routine diagnostic
Authors: Pfarr Nicole
Published: May 2023

Molecular pathological examinations in the context of diagnostic analyses of tumour samples cover a broad spectrum of techniques for routine diagnostics. Especially in the last few years, there has been an increase in a large number of new biomarkers, the investigation of which is of great importance for therapy decision but also for accurate diagnosis. At the same time, the available amount of tissue is getting more and more limited due to different reasons: 1. The change in surgical procedure from large resections to tiny little biopsies; 2. The increasing number of markers which has to be tested on this limited material, e. g. by immunohistochemical stainings.
The Italian Case: with the New Reform, Will Interferences Taxes in Financial Reporting be Definitely Eliminated?
Authors:   Full Professor in Business Administration, Management Department- Ca’Foscari Venezia, S. Giobbe – Cannaregio 873- 30121 Venezia (Italy), Silvia Avi Maria
Published: May 2023

The presence of tax rules that place limits on the tax deductibility of items in the balance sheet in the public profit and loss makes it tempting for preparers of financial statements to reduce the taxable income on which taxes are to be calculated, to report tax items in the financial reporting of the company. In this case, one speaks of tax interferences in financial re-porting since the balance sheet and the profit and loss should be free from any connection with tax regulations since, while tax regulations regulate the determination of taxable income, the rules concerning financial repor-ting aim to ensure that financial reporting is correct, fair and understan-dable. Tax interferences are numerous and widespread in Italian financial statements; on 23 April 2023, a bill was pre-submitted that should reform the tax sphere, and among the various topics covered, the existing rela-tionship between financial reporting and tax regulations. As will be stated in the following pages, the elimination of tax interference, a primary goal set out in the bill as mentioned above, will be achieved if companies adhe-re to what will be set out in the implementing decrees of the law and if tax assessors can act on financial statement values. An objective of the reform is to eliminate tax interference in financial reporting, but only in the light of the implementing decrees, which have not yet been issued and after two or three years of financial statements, will we be able to know whether the objective of the reform as mentioned above will be achieved, or whether tax interference will continue to be present in the form of tax ru-les that, when the reform comes into force, will no longer have any legal value, but may continue to have operational and practical value.
A Discussion on Changes in Consumer Behaviors and Marketing Coping Strategies during the Pandemic Era – A Case Study of the Hotel Industry and Catering Industry
Authors: Tsao Wen-Chin
Published: May 2023

Abstract

To date, the COVID-19 pandemic has been affecting the world for three years, and it has greatly impacted the service industry, especially the hotel and the catering industries, which were the first to bear the brunt, as the pandemic changed the previous living habits and consumption patterns of many consumers. This study used in-depth interviews in qualitative research methods to conduct exploratory research of these two service industries and analyzed the changes in marketing environments and consumer behaviors faced by enterprises under this pandemic. The research results show that there were significant impacts and changes in the marketing macroenvironment (political, economic, social and cultural, and technological) and microenvironment (suppliers, competitors, and customers). Meanwhile, this study also put forward possible business opportunities for and threats to enterprises due to this pandemic. Finally, this study proposes strategic marketing implications and practical management suggestions for enterprises to adjust market segmentation and positioning. Furthermore, this study formulates the 7P marketing strategies of Product, Price, Place, Promotion, People, Physical Evidence, and Process to mitigate the adverse impacts of the pandemic.

Keywords: COVID-19, Marketing strategy, Online merge with offline, Hotel industry, Online travel agent.
The influence of agrotechnical techniques on the phytosanitary condition of sugar corn crops in the conditions of the Lower Volga region
Authors: Petrov N. Y. , Efremova E. N. , Belyaev A. I.
Published: May 2023

Corn is one of the main crops of modern world agriculture, versatile use and high yield, which can largely solve the problems of food security. Various types of weeds can cause significant losses of its yield, which can reach 50% or more, which makes it necessary to provide for protective measures against them in technological schemes of corn cultivation. In corn cultivation technologies, the weed control system is of great importance, since corn grows very slowly at the beginning of the growing season. The purpose of the research is to study the influence of various agrotechnical techniques on the number and variety of weeds in sugar corn crops in the conditions of the Lower Volga region. The tasks of the research are to determine the number and species composition of weeds during the growing season of sweet corn; to determine the effect of herbicides on weeds in sugar corn crops. The experiments were carried out in LLC “Kuznetsovskaya” agricultural company of the Ilovlinsky district of the Volgograd region and in S.A. Popov’s farm of the Chernoyarsky district of the Astrakhan region. The research period is 2009...2015. The contamination was determined by quantitative and weight method on an area of 1 m2. According to all variants of the experiment, the contamination was attributed to a mixed juvenile and long-term type, while no stable patterns were observed in changing the ratios between these components.

As a result, it has been revealed that the number of weeds in LLC “Kuznetsovskaya” of the Ilovlinsky district of the Volgograd region varied from 6 to 17 pcs./m2. For dump tillage, this indicator varied from 6 to 11 pcs./m2, for zero tillage – 13...17 pcs./m2. In S.A. Popov’s farm of the Chernoyarsky district of the Astrakhan region, the number of weeds for dump tillage was 4...9 pcs./m2, depending on the influence of agrotechnical reception, for zero tillage contained from 10 to 17 pcs./ m2.
Lean production as a competitive approach to managing the production and trading activities of a modern public catering enterprise
Authors: Dzhum T. A. , Tamova M. Yu. , Kuizheva S. K. , Khatko Z. N.
Published: May 2023

The article presents an overview of the features of the economic environment that forms the appearance of a modern catering enterprise. All this affects the stability of a company’s activities in market conditions and its ability to meet consumer expectations. The purpose of the research is to implement the basic principles of lean manufacturing in the practical activities of catering enterprises aimed at organizing the technological process in such a way that, with minimal labor costs and efficient use of material and technical equipment available at the enterprise, to obtain the maximum result associated with an increase in production profits and a decrease in the expenditure part of the balance. The profit of the enterprise is considered as the prosperity of the business. The selling price is determined by the market, and the reduction of losses is considered as a way to influence the amount of profit. The research methods used are analysis, synthesis, generalization, observation and forecasting. The results are as follows: the article emphasizes the need to pay attention to the development of the creative potential of a company’s personnel. The 5S methodology for system improvement of the working environment has been characterized. Standardization of production operations has been considered as a way to consolidate the best order of work. Assessing how close an enterprise is to its goal, performance indicators related to the use of overcoming methods for successful management of organizational changes are used. The standard directions of improving the company’s activities to minimize losses have been identified. With this in mind, the characteristic of the ADKAR model has been presented, which is found in almost any work and is associated with change management. The following conclusions have been drawn in order to achieve results in the activities of public catering enterprises: a lean manufacturing approach contributes to solving problems related to the final performance indicators of an enterprise, dependent on throughput, which, in turn, is associated with the consumer desire to visit this enterprise, which inspires employees to improve their skill level to meet the bar of guests’ expectations.
Development of the recipe and technology of semi-finished mock cutlets of functional purpose
Authors: Tkhaishaova A. B. , Khatko Z. N. , Loban N. A.
Published: May 2023

Increase in animal protein resources is of great importance on a global scale. Proteins of animal origin provide the human body with basic macroand micronutrients and support normal human life and activities. Poultry meat occupies a significant proportion in the state program of production and sale of animal proteins. From year to year, the growth and consumption of poultry meat (30...35 %) is constantly increasing. Mechanically deboned poultry meat is characterized by less technological potential and is in need of increase its functional and technological properties in the formation of food systems with specified properties.

The article shows the possibility of expanding the assortment of meat chopped semi-finished products (cutlets) of functional purpose using a compositional mixture in a recipe that helps to increase biological and nutritional value.

The purpose of the research is to develop the recipe and technology of mechanically deboned poultry meat semi-finished products (cutlets) of functional purpose using non-traditional raw materials, namely compositional mixture (CM).

The qualitative and quantitative composition of the compositional mixture for cutlets of functional purpose from mechanically deboned poultry meat has been substantiated and selected.

The influence of the dosage of the compositional mixture consisting of a solid Adygh cheese

«Mate» (powder), oatmeal and garlic powder, on the consumer properties of mechanically deboned poultry meat has been investigated. The quality indicators (organoleptic and physico-chemical ones) cutlets of functional purposes have been investigated.

The recipe and technology of functional cutlets has been developed where wheat bread is replaced completely (100%) with a compositional mixture and coating with oatmeal flour. This technology has shown the best quality indicators.
Dagestan national clothes as an attribute of rural everyday life. 1920–1960s
Authors: Amirkhanova Madina Magomedovna
Published: May 2023

The relevance of the research topic is due to the growing interest in everyday culture. A suit is one of the most necessary elements of everyday life for a person, constantly present in material culture at all times. In national clothes, the values of the time, consonant with the era, are objectively fixed.The national costume is comprehensively considered in the context of socio-historical processes, using the principle of historicism and interdisciplinary, comparative, historical, logical, problem-chronological methods. The purpose of the research is to show the spatial and temporal processes of distribution, development of traditional clothes of Dagestan, general and special in cut, the way of wearing clothes among different nationalities, to analyze the transformation of the national costume in the specified chronological framework. Scientific novelty is seen in the fact that the analysis of diverse sources has made it possible to identify regional features of the national clothes of the highlanders: the impact of social and economic transformations in the Republic on changes in national clothes, its unification. The factors accelerating these processes have been determined. The author concludes that during the period under review, the transformation of the national clothes of Dagestan was greatly influenced by fundamental social and economic changes in the Dagestan village: the deployment of collectivization, resettlement. The theoretical and practical significance of the work is determined by the expansion of scientific knowledge about the national clothes of the highlanders, as an important component of everyday life, reflecting the specifics of the people.
Trust factor in the formation of the Russian identity and interethnic communication of the Dagestan youth
Authors: Shakhbanova Madina Magomedkamilovna
Published: May 2023

At present, the need to strengthen the positions of Russian identity has grown significantly, while at the same time forming patriotism and patriotic principles in society. One of the essential factors in the formation of Russian self-identification is the existence of trust in various social groups, in the official government and its representatives. In this regard, it is relevant to study the reflection of the institution of trust on the formation of the Russian identity, as well as on interpersonal communication. The purpose of the research is to establish the role of the «trust» factor in the formation of the Russian identity of the young generation of Dagestanis, as well as the nature and intensity of interethnic communication. The research method is a mass standardized survey. The analytics show that in the mass consciousness of the surveyed Dagestan youth, the judgment «I rather trust» prevails; and one can state a decrease in the level of trust with an increase in the educational status of the surveyed Dagestan youth. The existence of an institutional form of trust in the public consciousness of the young generation of Dagestanis plays a crucial role in an interconnected process – on the one hand, it forms and strengthens the position of the Russian identity, on the other hand, it contributes to the development of the principles of tolerance and mutual understanding. These factors are the most important in the development of a positive international climate and maintaining stability in the Russian society. An in-depth analysis and comparison of a number of issues with each other indicates that a sub-array of trusted authorities positively assesses the interethnic sphere in the territory of their residence, with an emphasis on the absence of grounds for interethnic confrontation and conflicts. Analytical material shows that the most important factor influencing the formation of trust and interethnic stability is interpersonal communication. On the basis of the author’s research, it has been found that the young people are focused on close ethnic contacts, and their respondents evaluate them positively.
Formation of the underground movement in the Northern Crimea (1941–1943)
Authors: Ivanov Vyacheslav Aleksandrovich
Published: May 2023

The steppe part of Crimea occupies two thirds of the total area of the peninsula. In the east, north and west it is surrounded by the Black Sea, the Gulf of Sivash and by the Sea of Azov, from the south – by the third ridge of the Crimean Mountains. The natural and geographical conditions of this region did not allow the guerrilla struggle against the German-Romanian invaders to be launched here, so it was limited to conducting intelligence activities, sabotage and propaganda by various patriotic underground organizations.In the Russian historiography, which studies the problems of anti-fascist Resistance on the territory of Crimea, unfortunately, a false stereotype has developed about the absence of underground work in the north of the peninsula.The purpose of the article is to dispel this myth, based on previously unpublished documents from: the funds of the municipal archive of the Administration of the Razdolnensky district, the State Archive of the Republic of Crimea and the Yalta Historical and Literary Museum. The research methods used are source studies, historical and typological, retrospective, statistical and biographical.In the course of the research, the author has identified previously unpublished materials about the activities of underground fighters on the territory of the Akh-Sheikhsky, Larindorfsky, KrasnoPerekopsky districts of the Crimean ASSR. The contribution of underground fighters to the common cause of the anti-fascist struggle has been noted, as well as the creation of conditions for the successful liberation of the peninsula from the German-Romanian occupation in the spring of 1944.
A model of young teachers’ professional burnout prevention
Authors: Korzenkova Ekaterina Vladimirovna , Dzhabatyrova Bella Kazbekovna , Kraft Natalia Nikolaevna
Published: May 2023

In Russia, in the last two decades, there has been a high growth in physical education. Modern processes of transformation of general education, the emergence of new technologies, an increase in the situation of uncertainty in all spheres of society, an expansion of the range of activities of a teacher, a constant increase in the requirements for the level of his professional training determines the appearance of symptoms of professional burnout in young teachers in the first years of professional activity. The revealed contradiction between the need of young teachers to work on minimizing the symptoms of professional burnout and the insufficient degree of development and implementation of targeted preventive work to overcome negative conditions has made it possible to identify the prob- lem of designing and testing a pedagogical model that reduces the symptoms of professional burnout among young teachers. The purpose of the research is to substantiate and experimentally test the model of pedagogical prevention of professional burnout of young teachers.

The research methods used are analysis, synthesis, modeling.

The results of the research have shown the effectiveness of the developed model based on personal-activity, systemic, polysubjective and integrated approaches, the content component of which is a modular program of pedagogical prevention of professional burnout of young teachers, aimed at developing information competence of young teachers about the problem of burnout, teaching psychotechnics of self-regulation and self-defense, development of labor motivation and creative potential.
Pengaruh Kepimpinan Instruksional Guru Besar dan Kepuasan Kerja Guru dengan Kualiti Kerja Guru
Authors: Husain Syahrir , Abdullah Mohd Khairuddin
Published: May 2023

Elemen penting bagi meningkatkan kepuasan kerja guru supaya mereka menghasilkan kualiti kerja yang terbaik adalah melalui kepimpinan instruksional oleh guru besar. Rasional kajian ini dilaksanakan untuk mengenal pasti tahap kepimpinan instruksional Guru Besar, kepuasan kerja guru dan kualiti kerja guru. Selain daripada itu, kajian ini dijalankan untuk mengenal pasti hubungan dan pengaruh antara kesemua elemen yang dikaji terhadap kualiti kerja guru di sekolah-sekolah rendah di Sabah. Seramai 248 daripada 680 orang guru dipilih secara pensampelan rawak mudah. Principals Instructional Management Rating Scale (PIRMS), soal selidik teori dua faktor Herzberg dan soal selidik model pengajaran berkesan oleh Slavin digunakan dalam kajian ini. Data analisis kuantitatif kaedah statistik deskriptif digunakan iaitu pengukuran skor tahap telah digunakan. Dapatan akhir kajian telah menunjukkan bahawa kepimpinan instruksional guru besar adalah tinggi (M=3.85), kepuasan kerja (M=3.84) dan kualiti kerja (M=3.94). Hubungan positif yang signifikan antara kepimpinan instruksional guru besar dengan kualiti kerja guru r.342, p<.05 dan kepuasan kerja guru dengan kualiti kerja guru r=.663, p<.05 dapatan daripada hasil inferensi kolerasi pearson. Analisis regresi pelbagai menunjukkan kepimpinan instruksional mempengaruhi kualiti kerja guru (β=.165, t=3.379, p=0.05) dan kepuasan kerja turut mempengaruhi kualiti kerja guru (β=.616, t=12.629, p=0.05). Ujian korelasi dan regresi menunjukkan signifikan seterusnya berjaya menolak hipotesis nul. Dapatan kajian ini boleh menjadi nilai tambah kepada KPM dalam menentukan dasar pemilihan Guru Besar serta rujukan kepada bakal Guru Besar serta sebagai rujukan kepada pengkaji seterusnya.
Evaluation of handball players’ anxiety and depression levels and anxiety about catching the novel coronavirus during the COVID-19 pandemic
Authors: Koyunoğlu Tansel , Atalay Erdem , Aras Özgen
Published: May 2023

Objective: This study aims to determine the anxiety, depression and anxiety levels with regard to contracting COVID-19 of professional handball players during the COVID-19 pandemic and to evaluate the associated factors.

Material and Methods: A total of 119 handball players aged between 18 and 40 years participated in the study. Research data were collected when the professional leagues were completed, and the Turkish Ministry of Health began to relax restrictions within the country. The socio-demographic characteristics of handball players, training information, factors associated with COVID-19, the Hospital Anxiety and Depression Scale, and the Athletes' Anxiety Scale for Catching Novel Coronavirus were used to collect the data.

Results: The anxiety levels of male handball players were found to be higher than female handball players (p<0.010). The depression (p=0.016) and COVID-19 anxiety (p=0.015) levels were higher in handball players with weekly training hours of ten hours or less.

Conclusion: Maintaining at least ten hours of training per week, even under adverse conditions, such as a pandemic and isolation, may have a positive psychological effect on athletes. Providing psychological support to athletes during certain periods may contribute to the prevention of anxiety and depression in athletes.
The Mediating Role of Management Functions (Planning, Implementation, and Control) in Influencing the Restoration of Limoto Wetland
Authors: Kameri Ochoko John , Luyiga Suzan , Barasa Bernad
Published: May 2023

Purpose: The purpose of this study was to analyze the gap between wetland management functions and the extent of wise use and sustainable harnessing of livelihood opportunities through restoration programs. This study contributes to the comprehension of wetland management functions concerning wetland restoration through the promotion of sustainable livelihoods.

Methodology: A cross-sectional research design was adopted. Both quantitative and qualitative data were collected using Focus Group Discussions (FGD) and interviews. FGD was conducted with five groups of beneficiaries of livelihood options. Interviews were carried out with seven key informants who were thought to be knowledgeable about the wetland restoration alternative livelihood options. These included local council chairmen from communities near the wetland, village opinion leaders, district natural resources officers, IUCN Representatives, NEMA officials, and the wetland department.

Findings: Results showed a positive but insignificant relationship between planning function and restoration activities. Furthermore, results also indicated a negative significant relationship between implementation and restoration activities. Finally, findings revealed that there was a relationship between the control function and restoration activities. It was found out that Wetland restoration is a process that helps to transform the wetland area that has been impacted by human or natural activity into an area that can sustain native habitats. Wetlands cover 6% of global and 13% of Uganda's land cover. Over the past forty-five years, wetlands have lost 30% and 36% of land cover globally and in Uganda respectively.

Unique Contribution to Theory, Practice, and Policy: Many wetlands, particularly those in rural Uganda are, however, getting degraded through mainly conversion of land use to agriculture, exploitation, and settlements despite the existing resource management regime. The study recommends inclusive management functions to achieve a successful wetland restoration.