bluuebunny/crossref_metadata_2025 huggingface dataset:
Autopilot and Operator Assistance Systems for Wheel Loaders
Authors: KARAHAN Mustafa
Published: December 2024

In recent years, employing personnel for construction machinery operators has become challenging, requiring a lot of effort and experience. Meanwhile, personnel costs are increasing in Europe, Turkey, and other developed countries. The autopilot system facilitates the bucket loading and unloading process, among the most basic functions of wheel loader machines. It reduces the need for experienced operators and operator errors, increases the operational efficiency and productivity of the vehicle, and reduces fuel consumption and exhaust emissions to the environment. This study is about autopilot and operator assist systems and their benefits and advantages. It explains the working systematics, skid detection and prevention systems, mapping the earth, detecting people and objects, developments to increase vehicle efficiency and productivity, improving operator comfort level, etc. Even though some of the functions are carried out automatically, the vehicle still runs under the control and supervision of the operator in the cabin or a remote-control station.
Design and Numerical Investigation of Highly Photovoltaic Efficiency of Novel Non-Toxic Double Perovskite Solar Cell with Igzo as Electron Transport Layer
Authors: MERAD Abdelkrim El - Hasnaine , MAMOUN Souheyla , ABBACI Abd - El - Illah
Published: December 2024

The development of lead-free perovskite solar cells, is indeed a promising solution to the toxicity issue associated with traditional lead-based perovskites. These lead-free alternatives aim to maintain high efficiency while being environmentally friendly. In this context, we aim to propose a novel lead-free double perovskite solar cell with IGZO as electron transport layer (ETL). It has been demonstrated recently that this inorganic halide double perovskite with the structure A2BX6 is more stable compared to the lead-free perovskite with the structure ABX3. We design our solar cell with the planar architecture where the perovskite layer is sandwiched between an electron transport layer IGZO and a hole transport layer MoSe2. This contributes to efficient charge separation and collection, which is crucial for the performance of the solar cell. Our work focuses on the optimization and analysis of various key parameters governing perovskite solar cell performance, including the thicknesses of all layers, the acceptors NA and defects Nt charge carrier densities, parasitic series resistance RS and the working temperature T. The current-voltage characteristics (J-V), and quantum efficiency (QE) are analyzed via these key parameters. Our final optimal results, gives an impressive Power Conversion Efficiency (PCE) up to 25%. These findings represent a significant advancement and proposes the perovskite as a potential photoactive material in the renewable energy technology.
Magnetic Control of Phase Evolution in Titanium-Based Alloys Synthesized by Ball Milling
Authors: ABADA Abderahim , YOUNES Abderrahmane , AMRAOUI Rachid
Published: December 2024

Nanostructured TiAlV alloys were synthesized from pure titanium, aluminum, and vanadium powders using the mechanical alloying technique in a high-energy planetary ball mill. The magnetic behavior, morphology, and microstructural properties were examined using a Vibrating Sample Magnetometer (VSM), Scanning Electron Microscope (SEM), and X-ray Diffraction (XRD), respectively. The crystallite size decreased from 48.73 nm to 9.38 nm, while lattice strain increased from 0.15% to about 0.81% after 60 hours of grinding. X-ray diffraction confirmed the formation of new phases during the grinding process. Magnetic non-destructive testing revealed that the nanocrystalline TiAlV alloy contains magnetic particles whose properties vary over time periods, attributed to the reduction in crystallite size of these particles due to collisions with the milling balls. NDT by magnetic measurement confirmed that the state of the nanocrystalline alloy can be controlled using a vibrating sample magnetometer.
Investigation of the Effect of Combined Thermomechanical Processing on the Microstructure Evolution of CuZn23Mn7Fe4 Brass
Authors: LEZHNEV Sergey , TOLKUSHKIN Andrey , TSYBA Pavel , NAIZABEKOV Abdrakhman , VOLOKITINA Irina , ARBUZ Alexandr
Published: December 2024

The article investigates the effect of combined thermomechanical processing, including pre-heat treatment and radial-shear rolling on the microstructure evolution of CuZn23Mn7Fe4 brass. The conducted studies have shown that the most optimal pre-heat treatment for CuZn23Mn7Fe4 brass before deformation on a radial-shear rolling mill is annealing at a temperature of 500°C. As a result of subsequent deformation of workpieces with an initial diameter of 30 mm, subjected to pre-annealing at a temperature of 500°C, a gradient ultrafine structure was formed in this brass alloy on a radial-shear rolling mill up to a diameter of 18 and 12 mm. Thus, in the surface layer of the deformed rod, a structure with an average grain size of 7 μm was obtained when rolling it to a diameter of 18 mm, and 3 μm when rolling it to a diameter of 12 mm. In the central layer of the bars, a structure with a grain size of 31 μm and 17 μm was obtained when rolling the bar to a diameter of 18 mm and 12 mm, respectively.
Aspectos cualitativos de la contratación pública: de la compra pública innovadora a la incorporación de cláusulas sociales para el fomento del cooperativismo.
Authors: ARNÁEZ ARCE VEGA MARÍA
Published: December 2024

El presente trabajo pretende llevar a cabo una reflexión acerca de lo que implica la incorporación de aspectos cualitativos en la contratación del sector público, teniendo la evolución del derecho administrativo de nuestros días y dentro del marco normativo establecido en la vigente Ley 9/2017, de 8 de noviembre, de Contratos del Sector Público. Se propone, asimismo, una reflexión acerca de la instrumentalización de la contratación del sector público al servicio de otras políticas sectorial y, más concretamente, en cuanto supone como medida de estímulo y/o fomento de las entidades del tercer sector económico en general y del movimiento cooperativo, en particular.
Tributación de las entidades de la economía social en el derecho portugués. Un intento de identificar sus fundamentos.
Authors: AGUIAR NINA
Published: December 2024

A pesar de que han pasado doce años desde la Comunicación de la Comisión sobre la “Iniciativa empresarial social”, el concepto de economía social aún no se ha definido claramente.
En el derecho portugués, la Ley de Bases de la Economía Social (LBES) prescribe, desde 2013, que el legislador establezca regímenes fiscales ventajosos para las entidades de la economía social (EES). Sin embargo, la legislación tributaria aún no ha realizado prácticamente ningún ajuste al concepto de economía social. Esto no quiere decir que las EES no se beneficien actualmente de un régimen fiscal favorable. Pero es que este régimen fiscal sigue centrándose en el concepto de entidad sin ánimo de lucro (OSFL). Una razón para esta falta de evolución del derecho fiscal sobre las EES reside en que el legislador, en la LBES, no afronta mininamente el problema del fundamento normativo para la desgravación fiscal de las EES, tarea que queda, así, totalmente a cargo del legislador fiscal.
En este estudio, empezamos con una descripción de los tipos de entidades que forman parte de la economía social en Portugal e intentamos establecer una correspondencia con las categorías previstas en la legislación tributaria, para luego describir sumariamente sus regímenes tributarios.
A continuación, con el objetivo de ayudar a aclarar los fundamentos normativos de la desgravación de las EES, hacemos una revisión de literatura relativa a las teorías sobre el tema, para en seguida analizar el régimen fiscal de las EES a la luz de esas teorías.
Finalmente, concluimos con un breve conjunto de criterios que consideramos deber formar la base para la decisión del legislador fiscal en el campo de la tributación de las EES.
Debate sobre la influencia de los marcos legislativos en la gobernanza de las cooperativas: el caso de las cooperativas agroalimentarias COLUN y COVAP (Chile y España)
Authors: GARCÍA GARCÍA FRANCISCO DE BORJA , BOISIER GUY , VAN GASTEL JILLES
Published: December 2024

Las cooperativas agroalimentarias se han distinguido por generar externalidades positivas en los territorios en los que operan. También se han destacado por brindar a los pequeños y medianos agricultores la oportunidad de competir en el mercado y lograr ventajas productivas. Como tal, diferentes países han creado marcos legislativos especiales que favorecen a dichas empresas. No obstante, las cooperativas agroalimentarias están sujetas a sus propios principios cooperativos ya las presiones de los mercados en los que compiten. Ante esto, ¿cuál es la influencia real que tiene la legislación estatal sobre las cooperativas agroalimentarias? Para responder a esta pregunta, este artículo estudia las singularidades de la legislación que rige a estas organizaciones. Este manuscrito, estudia los casos de COLUN en Chile y COVAP en España, dos cooperativas de gran importancia económica dentro la industria láctea.
Occupational Stress and Its Association with Musculoskeletal Disorders in University Teachers during COVID-19 Pandemic
Authors: Pashtana Aasiya , Saeed Amina , Naseer Asma , Anum Laraib , Ghous Misbah
Published: December 2024

The Coronavirus disease (COVID-19) was first observed near the end of 2019, and soon after it became a turning point for the world. Almost all the academic institutes remained closed. This led to the adoption of a ‘hybrid teaching style’ and work from home became the modus operandi for the teachers during the pandemic. The COVID-19 pandemic compounded occupational stress, which is why teachers’ mental and physical health suffered tremendously, giving rise to anxiousness, pressure, headaches, musculoskeletal complications, and bodily exhaustion. The objective of this study was to determine the frequency of occupational stress and its association with musculoskeletal disorders (MSDs) in university teachers during the COVID-19 pandemic. This cross-sectional study was conducted from August 2021 to February 2022, within 6 months duration, after the approval of IRB & EC of Riphah International University, Islamabad. Data was taken from three cities in Pakistan (Rawalpindi, Islamabad, and Bahawalpur). It included 347 full-time teachers aged 25 to 59 from 7 government and private universities. The study utilized the Teachers Stress Inventory (TSI) and Nordic Musculoskeletal Questionnaire (NMQ) to assess stress frequency and musculoskeletal pain, respectively. The mean age of participants was 33 ± 6 years. Out of 347, 49.5% of teachers were from government universities and 50.4% were from private universities. The results revealed that the frequency of stress levels was 119 ± 27.2 in government teachers and 109 ± 18.3 in private teachers. Among government university teachers, 60.4% reported musculoskeletal discomfort, while only 32.8% of the participants from private universities reported discomfort. This study described the weak association (r = 0.08) and non-significant relationship (p>0.05) between occupational stress and musculoskeletal discomfort. The study concludes that mild stress levels were found in university teachers during the COVID-19 pandemic. There was a weak correlation between stress and musculoskeletal disorders.
Association of Sleep Quality with Musculoskeletal Discomfort in Young Adults
Authors: Mehmood Zoya , Imtiaz Iqra , Ruqayyah Fatima Syeda , Hadi Fatima , Ahmad Naveed
Published: December 2024

The purpose of the study was to determine the prevalence of sleep quality and musculoskeletal discomfort and to investigate the association of sleep quality with musculoskeletal discomfort in young adults. This was a cross-sectional study, conducted online on young adults in twin cities of Rawalpindi and Islamabad, Pakistan. 354 participants were selected through a convenient sampling technique on the basis of inclusion criteria of healthy adults of both genders with an age range of 18-24 years. Participants with diagnosed neurological/cognitive impairment and musculoskeletal injuries were excluded from the study. A self-structured questionnaire was used to obtain demographic data. Pittsburg sleep quality index and Nordic scale were used to assess sleep quality and musculoskeletal discomfort. Results showed that the mean age of the participants was 21.57± 1.74. Among 354 individuals, only 46 participants (13 %) exhibited sound sleep duration with no sleep disturbance whereas 251 participants (71%) reported mild sleep disturbance. Neck (46.6%) and lower back (36.2) regions have been mostly affected due to sleep disturbances. A significant association (p-value <0.05) between sleep quality and musculoskeletal discomfort has been observed for all body regions except for the neck (p-value 0.94). It is concluded that the prevalence of musculoskeletal discomfort is not common in all body regions however, neck, shoulder, upper, and lower back pain showed the most frequent discomfort. Sleep quality of the majority of young adults was also poor and disturbed and a significant association between the two factors has been observed.
HOW CAN FINANCIAL DISTRESS MODERATE FINANCIAL PERFORMANCE RELATIONSHIPS AFFECT TAX AVOIDANCE?
Authors: Karlinah Lady , Meutia Meutia , Hanifah Imam Abu , Ismawati Iis
Published: December 2024

The objective of this study is to collect tangible evidence that illustrates the influence of key financial indicators like return on assets and leverage on tax avoidance while also evaluating the role of financial distress as a moderating variable. It examines the performance of consumer companies, both cyclical and non-cyclical, that are registered on the Indonesia Stock Exchange (IDX) during the timeframe from 2020 to 2022. This current study contributes to the literature through a focus on the less explored relationship between financial distress and tax avoidance, particularly in the consumer sector. The increased economic uncertainty caused by the pandemic has made performance measures even more relevant. Results provide practical implications for corporate executives wanting to optimize financial strategies for policymakers desiring to improve tax compliance. Given this, the focus on this sector, therefore, presents a fresh look into how financial health influences tax approaches, an aspect which has not been deeply analyzed in Indonesia. The research applied purposive sampling techniques and selected 62 companies that satisfied the study's requirements, generating 186 data points across three years. The analysis utilized Eviews 12.0 software to perform panel data regression analysis, complemented by a quantitative examination involving using panel data, chow, and Hausman tests simultaneously. The results suggest that aspects of financial performance, such as return on assets and leverage, have a favourable impact on tax avoidance, but the inclusion of financial distress as a moderating factor appears to weaken this association.
THE RELATIONSHIP BETWEEN BANKING RISKS UNDER THE CRISIS: EMPIRICAL ASSESSMENT POST-SOVIET COUNTRIES DATA
Authors: Cibák Ľuboš , Yermachenko Volodymyr , Kovalov Anatolii , Zherdetska Liliia , Kretov Dmitry
Published: December 2024

The study aims to substantiate the mutual influence of banking risks during the financial crisis by the empirical assessment of data from post-Soviet countries.Empirical substantiation of the mechanism of mutual banking risks within the crisis periods was based on a consecutive verification of the statistical significance of regression models. Firstly, the influence of foreign exchange risk on credit risk and liquidity risk is determined. Secondly, the causality between liquidity risk and credit risk is checked. Next, the impact of foreign exchange, credit and liquidity risks on interest rate risk is evaluated. As a result, the influence of the specified banking risks on solvency is determined, which is evaluated in this study by the indicator of equity capital adequacy.The results of the analysis have proved that in the post-Soviet economies (except the Baltic countries), foreign exchange risk caused an increase in credit risk and did not have a statistically significant effect on liquidity risk. An increase in credit risk caused an increase in banking liquidity, which revealed the effect of replacing income assets with liquid ones during the crisis. The level of liquidity affects the interest rate risk (spread level); in Ukraine, the level of the spread is also negatively affected by credit risk. The level of solvency of banks is determined by their liquidity. In post-Soviet developing countries, the level of solvency is negatively affected by credit risk.The economic literature pays the main attention to the formalization of relationships between credit and interest risks, between credit risk and liquidity risk. In this aspect, we expanded the object of scientific research on banking risks, as we considered the empirical relationships between the main types of banking risks.The obtained empirical results can be useful for regulatory authorities when strategizing micro- and macro-prudential policy instruments.
THE EFFECT OF PROFITABILITY, CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE MECHANISMS, AND FIRM SIZE ON DEBT POLICY
Authors: Yazid Helmi , Ismail Tubagus , Uzliawati Lia , Taqi Muhamad , Muchlish Munawar , Kalbuana Nawang
Published: December 2024

Good corporate governance practices can provide additional trust to external parties and investors, especially in corporate debt policy. This research aims to investigate the relationship between profitability, corporate social responsibility, corporate governance mechanisms, and firm size on corporate debt policy. The research method used is quantitative analysis using ordinary least squares and robust regression on data from companies listed on the Jakarta Islamic Index from 2017 to 2022. The results showed that profitability and an independent audit committee significantly negatively affect debt policy, while corporate social responsibility, independent commissioners, and firm size have a positive impact on debt policy. These findings provide important insights for companies in making smart debt policy decisions by business dynamics. The study also confirms the importance of agency theory in explaining how such elements help resolve conflicts of interest between management and shareholders, as well as enhance honesty, transparency, and better risk management in financial decision-making. By strengthening corporate governance and enhancing corporate social responsibility, companies can reduce the risk of conflicts of interest, increase integrity, and promote transparency in financial decision-making. This not only creates a more ethical working environment but also strengthens relationships with investors and society.
THE LATEST TOOLS FOR OPTIMIZING THE TAX REGULATION OF THE INSURANCE BUSINESS
Authors: Desyatnyuk Oksana , Kneysler Olga , Spasiv Nataliia , Huzela Iryna
Published: December 2024

The article applies a scientific-methodical approach to the taxation of insurers' incomes in order to achieve an optimal balance between the revenue base of the budget and the minimization of budget risks. Empirical measurement of relationships between the financial results of insurers and tax regulation of their activities using economic models and mathematical apparatus made it possible to develop the latest financial decision-making tools based on the Census II method. These tools contribute to the formation of the tax base (income after insurance activities) from the point of view of minimizing the impact of budgetary risks on the level of state budget revenues. The foundation of the developed scientific-methodological approach is the algorithm of actions for determining the actual deviation of the tax base from the calculated trend cycle. This allows us to minimize the risk of not receiving budget revenues and create multiple scenarios of resilience to the influence of external factors.The proposed approach makes it possible to produce alternative financial decisions regarding the choice of the taxation mechanism of domestic insurers in order to minimize budgetary risks. The practical significance of the obtained results is revealed in the developing theoretical and methodological provisions and outlined methodological approaches in practical activities, which justify the optimal choice of the tax base of insurance companies with the lowest level of variability, taking into account the influence of exogenous processes in a dynamic market background. This will form prerogatives to minimize the risk of not receiving budget revenues. It has been empirically proven that the specified scientific-methodical approach will contribute to the optimization of the insurance business taxation process, ensuring a balance between the interests of the state and all participants in this market.
ОЦІНКА РЕЗУЛЬТАТІВ ЗАСТОСУВАННЯ ГЕНДЕРНОГО БЮДЖЕТУВАННЯ В РОЗВИТКУ ГРОМАДСЬКОЇ ІНФРАСТРУКТУРИ ТА СОЦІАЛЬНОЇ СФЕРИ НА МІСЦЕВОМУ РІВНІ
Authors: Марухленко Оксана , Сідельникова Лариса , Мазур Геннадій , Козаченко Роман , Аксьонова Віра
Published: December 2024

Проблематика застосування гендерного бюджетування у розвитку громадської інфраструктури та соціальної сфери є фактором забезпечення гендерної рівності та сталого розвитку в сучасних демократичних державах. Ефективність гендерного бюджетування є складовою підвищення доступності та якості послуг для всіх громадян. Метою дослідження є аналіз впливу гендерного бюджетування на розвиток громадської інфраструктури та соціальної сфери. В статті приділена увага ідентифікації перспектив та викликів його застосування на місцевому рівні. У роботі проведено детальний аналіз практики бюджетування в Україні та країнах Європейського Союзу. Результати дослідження демонструють, що гендерне бюджетування сприяє підвищенню ефективності бюджетних витрат і врахуванню гендерних аспектів у плануванні та виконанні проектів. В статті визначено рівень забезпечення гендерних прав, основні проблеми та виклики, які пов'язані з його реалізацією. Особливу увагу приділено розробці рекомендацій для ефективнішого впровадження гендерного бюджетування в Україні та інших країнах. Практичне значення дослідження полягає у виявленні можливостей для покращення гендерної рівності через оптимізацію бюджетних процесів та внесенні пропозицій для місцевих органів влади та зацікавлених сторін.
ДЕРЖАВНА ПОЛІТИКА МОДЕРНІЗАЦІЇ СИСТЕМИ ВНУТРІШНЬОЇ ТОРГІВЛІ: ЗАРУБІЖНИЙ ДОСВІД ТА ІМПЕРАТИВИ ЙОГО РЕАЛІЗАЦІЇ В УКРАЇНІ
Authors: Куцик Петро , Лупак Руслан , Вірт Микола , Качан Олег , Щупаківський Роман
Published: December 2024

У статті представлено науково-пізнавальні погляди на визначення фундаментальних векторів державної політики модернізації внутрішньої торгівлі з огляду на зарубіжний досвід її реалізації та сучасні трансформаційні тренди торговельної діяльності на глобальному ринку. Вивчення наукових розробок дозволило ідентифікувати базові елементи дослідницьких підходів до реалізації державної політики модернізації системи внутрішньої торгівлі та підтвердило багатоаспектність і широту державних інтересів в умовах активного посилення ринкових викликів. Дизайн дослідження побудований з орієнтацією на постпозитивістський, конструктивістський і трансформаційний світогляди реалізації державної політики модернізації системи внутрішньої торгівлі в Україні. Визначено пріоритетні завдання органів державного управління, виконання яких обумовлює досягнення очікуваних результатів модернізації системи внутрішньої торгівлі, зокрема створення нормативно-правового середовища регулювання та контролю сфери товарного обігу, забезпечення економічної ефективності й стійкості системи внутрішньої торгівлі, формування здорової конкуренції та антимонопольної політики в галузі, удосконалення системи організації та управління внутрішньою торгівлею, формування якісного соціально-трудового середовища в системі внутрішньої торгівлі. До ключових механізмів модернізації внутрішньої торгівлі віднесено інституційний, економічний, ринковий, організаційний та соціальний. Відповідно до верифікованих завдань і механізмів, узагальнено інструментарій державної політики модернізації системи внутрішньої торгівлі, що набув масштабного практичного застосування в низці країн і формує фундаментальні орієнтири її реалізації в Україні. Когнітивні припущення стосовно векторів реалізації державної політики модернізації внутрішньої торгівлі в Україні сформульовано на основі позицій, зайнятих нашою країною в низці міжнародних рейтингів (ефективності логістики, розвитку ритейлу), композиційного оцінювання окремих їхніх елементів (ринкового потенціалу, ризиків, роздрібних продажів країни), економіко-статистичного аналізу динаміки індексу споживчих цін і порівняння отриманих результатів з іншими країнами.
DIVIDEND POLICY TO IMPROVE FIRM VALUE, FINANCIAL SUSTAINABILITY MODERATING VARIABLE
Authors: Murtadho Muis , Ratnawati Tri , Pristiana Ulfi
Published: December 2024

Many industries in Indonesia do not share profits in the form of dividends with investors, which affects the value of the company. This condition really determines the investor's decision to invest in the future as a reaction to the company's dividend policy. The study is aimed at analyzing the dividend policy in relation to investor behaviour and its impact on the value of a firm with financial stability as a moderate variable. This study uses 360 IDX-listed businesses from 2018 to 2022 for properties. Smart PLS was used to test the model. The study shows that the dividend policy affects the value of the company, but does not affect the behaviour of investors. However, financial stability has a negative impact on the dividend policy and the value of the company. In addition, financial stability cannot mitigate the relationship between the dividend policy and the value of the firm; Conversely, economic resilience can mitigate investor behavior and affect a firm's value. The article emphasizes that managers who develop dividend policy, that managers who develop dividend policy should pay attention to the behaviour of investors, as this can be a positive signal for the future value of the company.
МАРКЕТИНГОВИЙ МЕНЕДЖМЕНТ БІОЕКОНОМІЧНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВ І ЯКОСТІ ЇХНЬОЇ ІННОВАЦІЙНОЇ ПРОДУКЦІЇ В СТРАТЕГІЇ ПОВОЄННОГО ВІДНОВЛЕННЯ
Authors: Писаренко Володимир , Пронько Людмила , Підвальна Оксана , Ложачевська Олена , Фастовець Наталія , Рібейро Рамос Олена
Published: December 2024

У статті описане дослідження значення маркетингового менеджменту для використання біоекономічного потенціалу підприємств та якості їхньої інноваційної продукції в контексті стратегій повоєнного відновлення. Підкреслена важливість адаптації маркетингових стратегій до викликів і можливостей, що виникають після конфлікту, коли бізнеси повинні орієнтуватися на зміни на ринку й трансформацію споживчих потреб. У дослідженні акцентована увага на тому, як інтеграція сталих практик та інновацій може підвищити конкурентоспроможність і стійкість біоекономічних підприємств. Також наголошено на необхідності комплексного підходу, що поєднує маркетингові стратегії з технологічними новаціями, щоб стимулювати зростання й підтримувати сталий розвиток біоекономіки в умовах швидких економічних змін. Запропоновано інструменти оцінки маркетингового менеджменту біоекономічного потенціалу підприємств і здійснено їх апробацію на прикладі підприємств харчової промисловості. Стаття спрямована на розширення розуміння того, як маркетинг може стати рушійною силою для успішного відновлення та довгострокової стійкості підприємств, що працюють у царині біоекономіки.
DESCRIPTION OF NEW FINANCIAL FRAUD AND MONEY LAUNDERING SCHEMES DURING THE WAR IN UKRAINE
Authors: Koibichuk Vitaliia , Kochnieva Valeriia , Buriak Anna , Petrushenko Yaroslav , Yehorova Yuliia
Published: December 2024

This article explores the emergence and evolution of financial fraud and money laundering schemes in Ukraine during the war. The study uses qualitative analysis methods, including a systematic review of news reports, scientific papers, and publicly available data. The findings reveal significant growth in financial fraud activities following the start of the full-scale invasion of Ukraine, driven by economic instability, emotional vulnerability, and trust in charitable initiatives. Key fraudulent schemes are categorized and analyzed, including volunteer fraud, fake investment projects, charity fraud, sales fraud, and banking and card scams. Furthermore, the study examines new fraudulent tactics, such as targeting government aid programs, impersonating social service representatives, and exploiting the psychological distress of victims. The research highlights how fraudsters quickly adapt to new circumstances during the war, creating increasingly sophisticated schemes to fraud individuals, military personnel, and organizations. Practical recommendations are provided for the prevention, detection, and mitigation of financial fraud in war contexts. These include enhancing public awareness, strengthening cybersecurity measures, improving legal frameworks, and fostering international cooperation to address the transnational nature of financial crimes. The study underscores the need for coordinated efforts between governmental structures, law enforcement agencies, and financial institutions to combat the rapidly evolving threat of financial fraud and money laundering during the war.
Pharmacognostic and Preliminary Phytochemical Standardization of Talanguli (Male inflorescence of Borassus flabellifer Linn.)
Authors: Shilpa V  , A Shahul Hameed
Published: December 2024

Introduction: Borassus flabellifer Linn. (Palmyrah palm) belongs to the Arecaceae family and is identified as Tala in Ayurveda classics. The male inflorescence called Talanguli in Sanskrit and panaviral in Malayalam is traditionally used to treat liver disorders, ascites, and rheumatic arthritis Aim: The present study reports the pharmacognostic and phytochemical standardization of male inflorescence of Borassus flabellifer Linn. Materials and methods: The male inflorescence of Borassus flabellifer Linn. was subjected to pharmacognostic, physico-phytochemical, and HPTLC analysis as per standard procedure. Results: The external surface of the male inflorescence Borassus flabellifer Linn is rough due to scales and is yellowish green when fresh. The transverse surface of the staminate spadix has a central axis surrounded by 10-12 spikelets. The microscopic analysis revealed numerous vascular bundles that are conjoint collateral. Sclereids, starch grains, needle-like crystals, pollen grains, fragments of vessels, and fibers were observed in the powder microscopy. The alcoholic-soluble extractives are more than the water-soluble extractives. The total sugar was 8.57%. High-performance thin-layer chromatography exhibited 10 and 8 peaks at 254 and 366 nm respectively. Conclusion: Alkaloids, steroids, saponin, flavonoids, tannins, and phenols are present in the male inflorescence of Borassus flabellifer Linn. The pharmacognostic, physicochemical, and HPTLC fingerprinting of the male inflorescence of Borassus flabellifer Linn. serves as a reference standard for the authentication.
Ayurvedic management of Chronic Obstructive Pulmonary Disease using the treatment principles of tamaka swasa - A case report
Authors: Aswathy M  , Dr. Jithesh M
Published: December 2024

Chronic respiratory diseases like Chronic Obstructive Pulmonary Disease can significantly lower a person's quality of life by limiting their ability to engage in daily activities such as work and leisure. In this era of increasing pollution and changing living habits this disease is been diagnosed in huge numbers. COPD patients are on lifelong medications and they are having very low quality of life. Even though the current available conventional management is commendable, there are certain limitations including side effects. Āyurveda offers more advantages, like improved quality of life with no known negative effects.  Kāsa and śvāsa, the diseases caused by vitiation of prāṇavaha srotas. include detailed descriptions of symptoms comparable to those of COPD and how to manage it. This case study aims to investigate if an Ayurvedic treatment plan can effectively lessen the symptoms of chronic obstructive pulmonary disease. An ex-smoker, 57-year male patient with Cough, Sputum Production and Difficulty in breathing was treated by protocol comprising of Deepana- pachana with panchakola churna, Snehapana with kantakari ghrita, Sodhana with vidangatanduladi churna and Pippali Vardhamana Rasayana and marked improvement was perceived.
ELEKTRİK MÜHƏRRİKLİ NƏQLİYYAT VASİTƏLƏRİNİN İŞTİRAKI İLƏ BAŞ VERƏN YOL NƏQLİYYAT QƏZALARI ZAMANI YARANAN PROBLEMLƏRİN ARAŞDIRILMASI
Authors: Xalid Həsənov, Lada Mehdiyeva Xalid Həsənov, Lada Mehdiyeva
Published: December 2024

Elektriklə işləyən nəqliyyat vasitələri böyük sürətlə həyatımızın həll edici faktorlarından birinə çevrilir.Beləliklə, onların təhlükəsiz istismarı və yanğından mühafizə sistemləri ilə bqğlı məsələlər ön sıralara çıxır. Təqdim olunan məqalədə elektrık mühərrıklı nəqliyyat vasitələrinin iştirakı ilə baş verən yol nəqliyyat qəzaları zamanı yaranan problemlərin araşdırılmasına həsr edilmişdir.
Аçar sözlər: elektromobillər, təhlükəsizlk, yol qəza hadisələri.
MEXANİKİ EMAL DƏZGAHLARINDA TƏTBİQ EDİLƏN PRİZMA DETALLARININ İŞÇİ SƏTHİNİN MÖHKƏMLƏNDİRİLMƏSİ VƏ SƏTH QATININ STRUKTUR VƏ XASSƏLƏRİNİN TƏDQİQİ
Authors: Aynur Şərifova, Fərid Eyvazov Aynur Şərifova, Fərid Eyvazov
Published: December 2024

Hazırki məqalədə mexaniki emal dəzgahlarında tətbiq edilən tərtibat detallarının səthi möhkəmləndirmə texnalogiyasının işlənməsinə baxılmışdır. Bunun üçün prizma detalları tətqiqat obyekti kimi seçilmiş və onların termiki və kimyəvi-termiki emalla səthi möhkəmləndirmədən sonra mexaniki xassələri və strukturunun optimallaşdırılması üçün müvafiq rejimlər seçilmişdir. Kimyəvi-termiki emalla səthi möhkəmləndilirlmiş prizma detallarının mexaniki və struktur xassələrinin tətqiqi nəticəsində işçi səth üzrə lazımi bərkliyin (HRC 54-62) və strukturun əldə edilməsinə nail olunmuşdur.
Aparılan tətqiqatlar nəticəsində müəyyən edilimişdirki, səthi möhkəmləndirici texnalogiyaların tətbiqi ilə yüksək texniki-iqtisadi effektlilik əldə edilir və bir məhsul üzrə məhsuldarlıq ən azı 4 dəfə artmış olur.
Mexaniki emal dəzgahı tərtibatlarının bir sıra detalları, o cümlədən prizmaların səthi möhkəmləndirmə texnalogiyasının işlənməsi bu detallrın uzunömuürlülüyünü, yeyilməyədavamlılığını artırmaqla yanaşı emal edilən detalların keyfiyyətini də yüksəldir. Maşınqayırma sahəsində mexaniki emal dəzgahlarında tətbiq edilən detallar üçün sementitləmə və nitrosementitləmə kimi səthi möhkəmləndirilmə proseslərinin tətbiqi və əlverişli variantlarda karbon və azot potensialının atmosferdən asılı olaraq tənzimlənməsi optimal sayılır.
Açar sözlər: dəzgah tərtibatları, prizma detalı, termiki emal, tablandırma, kimyəvi-termiki emal, sementitləmə, nitrosementitləmə, bərklik, mikrostuktur.
Perlindungan Konsumen Akibat Persaingan Usaha Tidak Sehat pada Kenaikan Harga Tiket Pesawat
Authors: Chusnida Nabilah Luthfiyah , Muliani Alisya
Published: December 2024

Kenaikan harga tiket pesawat seringkali terkait dengan persaingan usaha tidak sehat dalam industri penerbangan. Fenomena ini seringkali berhubungan dengan praktik persaingan usaha tidak sehat. Penelitian ini bertujuan menganalisis perlindungan konsumen terkait kenaikan harga tiket pesawat akibat perilaku persaingan usaha tidak sehat tersebut, menggunakan metode penelitian hukumnormatif. Metode penelitian ini melibatkan analisis undang-undang, peraturan, dan kebijakan yang relevan. Pendekatan normatif untuk memahami kerangka hukum dan mengevaluasi sejauh mana perlindungan konsumen diatur dalam konteks kenaikan harga tiket pesawat akibat persaingan usaha tidak sehat. Penelitian ini menggunakan studi literatur mendalam untuk mengidentifikasi berbagai pandangan dan pemikiran yang telah ada. Hasilnya menunjukkan bahwa adanya kartel tiket pesawat megakibatkan dampak kepada konsumen dan berbagai sektor ekonomi seperti pariwisata, UMKM, perhotelan dan transportasi lainnya. Dampaknya terjadi  kerugian pada biaya yang dikeluarkan maupun waktu yang terbuang apabila biaya tidak mencukupi untuk menggunakan transportasi udara. Pemerintah memiliki peran besar dalam melindungi konsumen atas persaingan usaha tidak sehat ini, Pemerintah berperan sebagai pengawas, penentu kebijakan serta regulasi agar konsumen terlindungi. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan perlindungan konsumen dalam menghadapi dinamika harga tiket pesawat yang dipengaruhi oleh persaingan usaha tidak sehat.
Intensi Penggunaan Digital Payment pada UMKM: Analisis Multigroup High and Low Trust
Authors: Febriyanto Ahmad , Saputro Edy Purwo , Setyaningrum Dewi Probowati
Published: December 2024

Penelitian ini bertujuan untuk menyelidiki faktor yang menyebabkan Usaha Mikro, Kecil, dan Menengah (UMKM) mengadopsi sistem pembayaran digital. Penelitian ini melibatkan 203 sampel. Sebagai kebaruan, penelitian ini mengakomodasi perbedaan sampel berdasarkan tingkat kepercayaan (high trust dan low trust). Dalam analisis data Structural Equation Modelling-Partial Least Square (SEM-PLS) diadopsi dalam kelompok langsung dan Partial Least Square Multigroup Analysis (PLS-MGA) diadopsi pada uji perbedaan kinerja kelompok high trust dan low trust. Hasil penelitian menunjukkan bahwa dukungan Pemerintah, kebermanfaatan yang dirasakan, dan persepsi risiko meningkatkan perilaku positif dan intensi penggunaan sistem pembayaran digital. Pada uji perbedaan kinerja menunjukkan bahwa intensi penggunaan sistem pembayaran digital kelompok low trust akan sangat dipengaruhi oleh dukungan Pemerintah dan persepsi risiko. Adapun untuk kelompok high trust dukungan Pemerintah dan persepsi risiko cenderung tidak berpengaruh. Pemerintah perlu untuk mendampingi UMKM dalam mengadopsi sistem digital payment dan memastikan kemitraan sehat pada UMKM.
Mengkaji Jangkauan Hukum Positif terhadap Greenwashing: Analisis terhadap Beberapa Peraturan Perundang-undangan
Authors: Farkhan Muhammad
Published: December 2024

Dengan adanya ancaman perubahan iklim, komunitas internasional mendorong usaha untuk mempertimbangkan aspek lingkungan dalam kegiatan ekonomi. Kondisi tersebut mengakibatkan praktik greenwashing semakin marak. Diartikan sebagai praktik yang dilakukan oleh usaha untuk menyebarkan informasi salah dan/atau menyesatkan terkait dampak lingkungan produk/jasa, greenwashing memberikan dampak negatif terhadap berbagai aspek dan pihak. Menggunakan metode literature review serta menerapkan statute dan conceptual approaches, penelitian ini membahas mengenai dampak greenwashing terhadap persaingan usaha dan usaha di Indonesia. Penelitian ini membagi pembahasan menjadi dua. Pembahasan pertama mendiskusikan mengenai implikasi yang ditimbulkan terhadap persaingan usaha dan usaha melalui teori triple bottom line yang terdiri atas aspek profit, planet, dan people. Dalam diskusi kedua, penelitian ini menganalisis kemampuan hukum positif dalam mempertimbangkan dampak greenwashing terhadap persaingan usaha dan usaha.
Peranan KPPU Menghadapi Greenwashing untuk Menciptakan Persaingan Usaha Sehat demi Melindungi Konsumen
Authors: Pawestri Serafim Parahita , Okto Nugra
Published: December 2024

Kerusakan lingkungan mendorong Indonesia berkomitmen menciptakan lingkungan sehat. Preferensi masyarakat terhadap produk ramah lingkungan membuka peluang bagi pelaku usaha memanfaatkan tren ini. Namun, beberapa pelaku usaha melakukan praktik greenwashing, yaitu klaim palsu atau menyesatkan terkait aspek ramah lingkungan suatu produk, jasa, atau aktivitas perusahaan. Praktik ini merugikan konsumen melalui manipulasi informasi dan menciptakan distorsi persaingan usaha. Sayangnya, hingga kini belum ada regulasi tegas di Indonesia yang mengatur praktik greenwashing. Komisi Pengawas Persaingan Usaha (KPPU) memiliki peranan penting dalam mengatasi dampak negatif greenwashing terhadap persaingan usaha dan melindungi konsumen. Penelitian ini bertujuan menganalisis pengaruh greenwashing terhadap persaingan usaha dan dampaknya pada konsumen, serta mengeksplorasi peran KPPU melalui pendekatan yuridis normatif dengan mengkaji regulasi, doktrin hukum, dan literatur terkait. Hasil penelitian menunjukkan bahwa greenwashing menciptakan keunggulan kompetitif yang tidak adil bagi pelaku usaha dan merugikan konsumen. KPPU dapat berperan dengan mengeluarkan pedoman pengawasan, mendorong penegakan hukum, serta merekomendasikan pembentukan regulasi komprehensif. Langkah ini diperlukan untuk menciptakan persaingan usaha sehat dan melindungi konsumen dalam era keberlanjutan.
Factors that Influence Generation Z's Interest in Using the Cash Waqf Linked Sukuk Platform: UTAUT Theory (Study Case in Medan City)
Authors: Annisa Dwi Nur , Imsar Imsar , Harahap Muhammad Ikhsan
Published: December 2024

This study aims to analyze the factors that influence the behaviour intention of generation Z using the Cash Waqf Linked Sukuk (CWLS) platform by adopting the concept of the Unified Theory of Accaptance and Use of Technology (UTAUT) model. The CWLS platform acts as a financial endowment investment where the profits are directed by nadhir waqf to support the ummah. This study used the primary data that is collected by using the online survey questionnaires, and then the analysis is conducted using partial least squares (PLS) regression. The survey conducted on generation Z in in the city of Medan, sample used in this study 100 respondents. The empirical study shows that all the variables except for performance expectancy have a significant positive effect on the intention of generation Z to use Cash Waqf Linked Sukuk (CWLS) platform. The present study will help the waqf institutions and the government to develop more engaging waqf strategies for generation Z. Furthermore, this study will contribute to the existing literature especially on the factors influencing the adoption of the waqf-based platform mode.
Estudo microbiológico e físico-químico da polpa de Taperebá (Spondiasmombin L.) comercializada em Cametá - PA
Authors: Freitas Joice Silva de , Andrade José Jorge Almeida de , Silva Edvane Borges da , Lima Anderson Bentes de , Silveira Tiago Santos , Cardoso Alessandra Souto , Chinelate Gerla Castello Branco , Araújo Liderlânio de Almeida
Published: December 2024

O Taperebá (Spondiasmombin L.) é um gênero pertencente à família botânica das Anacardeaceae, nativa de florestas tropicais em grande parte do sul do México, Norte e Nordeste do Brasil, consumidos em sua forma natural como sucos ou em produtos principalmente sorvete. O referido estudo se caracteriza por meio da avaliação das características físico-químicas e a qualidade microbiológica das polpas de taperebá comercializadas no município de Cametá-PA. As Polpas congeladas de dois diferentes fabricantes (A e B), foram submetidas às análises de umidade, pH, acidez total titulável, sólidos solúveis totais, sólidos totais e as microbiológicas, coliformes totais e termotolerantes, bactérias aeróbias mesófilas e fungos e leveduras. Os resultados demonstraram que os sólidos solúveis (ºBrix) apresentaram valores abaixo do exigido pela normativa que é de 9,00 ºBrix (BRASIL, 2018), assim como os valores de sólidos totais que as polpas A e B apresentaram 3,63 e 6,93, respectivamente estando abaixo do valor estabelecido por lei de 9,5 (g/100g), os valores de pH estão de acordo com a legislação, acima de 2,2. As análises microbiológicas apresentaram ausência quanto aos coliformes, no entanto a amostra A apresentou contaminação para fungos e leveduras. Desta forma há a necessidade de adequação de ambas as polpas em todos os parâmetros físico-químicos avaliados exceto o pH, assim como é necessário maior controle microbiológico sobre as polpas.
Metazoários Endoparasitas de Hoplias aff. malabaricus Bloch, 1794 (Characiformes: Erythrinidae) do Rio Araguaia, Tocantins, Brasil
Authors: Reis Thássia Silva , Sato Marcello Otake , Paiva Fernando , Santos Helcileia Dias , Maruo Viviane Mayumi , Ribeiro Taiã Mairon Peixoto , Barbosa Silvia Minharro
Published: December 2024

A traíra é um peixe de relevância alimentar nos países amazônicos e que pode albergar parasitos causadores ou não de zoonoses. Com o objetivo de identificar os helmintos parasitando Hoplias aff. malabaricus Bloch, 1794 (Actinopterygii: Erythrinidae) do Rio Araguaia, cidade de Araguanã, Tocantins, Brasil, foram examinados 50 espécimes capturados entre janeiro a março de 2012. Foram detectados 36 parasitos, coletados nas brânquias, nadadeiras, pele, musculatura e intestino, registrados em quatro espécies: Eustrongylides tubifex Nitzsch in Rudolphi, 1819 (Nematoda: Dioctophymatidae); Ithyoclinostomum dimorphum Diesing, 1850 (Digenea: Clinostomidae); Sebekia oxycephala (Diesing) Sambon 1922 (Pentastomida: Sebekidae) e Acantocephala (cistacanto). Dos peixes infectados, 17 estavam infectados apenas por uma espécie, dois animais estavaram parasitas por duas espécies e um animal estava parasitado por três espécies. Eustrongylides tubifex foi o mais prevalente (60%; N=XX) e o mais abundante (0,05). A presença de parasitos de diferentes categorias taxonômicas, observada em Hoplias aff. malabaricus é importante devido a manutenção dos parasitos e do seu ciclo no meio ambiente. O presente estudo demonstrou que Hoplias aff. malabaricus provenientes do rio Araguaia são parasitados por helmintos de diferentes táxons. Assim, é recomendável realizar uma avaliação sanitária rigorosa a respeito da contaminação parasitária, com a finalidade de prevenção de doenças, já que a presença desses parasitos pode oferecer risco à saúde única.
Registro técnico de vivências e desafios educacionais pós-pandêmico de professoras alfabetizadoras de rede privada de ensino
Authors: Hieda Elisamari Yumi Fugimoto , Ardaia Rafael Pelisson , Forno Letícia Fleig Dal , Teixeira Thaise Moser
Published: December 2024

O isolamento físico e social imposto pela necessidade em conter a disseminação da COVID-19, foi motivo de impacto generalizado nas relações humanas, bem como também, repercutiu na educação infantil básica das crianças em idade escolar. O objetivo deste trabalho é registrar cientificamente desafios e demandas das crianças, vivenciadas por professores dos anos iniciais da educação infantil, atuantes em sala de aula antes e depois da situação de isolamento. Para que o objetivo de registro técnico de vivências se cumpra, a metodologia escolhida foi a de estudo de caso, por investigação qualitativa, por meio de entrevistas com professores atuantes em uma mesma instituição privada de ensino, a fim de registrar testemunhos e documentar casos e necessidades apresentadas pelos alunos após o retorno presencial às aulas na escola. Tal averbação técnica tem por propósito garantir a formalização qualitativa de dados empíricos relevantes que possam colaborar na implementação de medidas e decisões que amenizem desdobramentos negativos na aprendizagem escolar dos estudantes.