bluuebunny/crossref_metadata_2025 huggingface dataset:
‘Technology Alone Is Not Enough: The Role of Operational Efficiency in Bridging AI and Patient Outcomes’ – Insights from Taiwanese Healthcare Facilities" (Preprint)
Authors: Li Hung-xin
Published: January 2025

BACKGROUND

This research examines the equitable distribution of healthcare resources and its impact on patient outcomes, along with the relationship between resource allocation strategies, health care quality and operational efficiency in Taiwan's healthcare system.

OBJECTIVE

It also investigates the role of Artificial Intelligence (AI) in optimizing the operational efficiency and improving patient outcomes

METHODS

A mixed-methods approach integrates qualitative data from semi-structured interviews, analyzed with NVIVO software, and quantitative data from surveys administered to hospital administrators, safety teams, and financial personnel. This methodology provides a comprehensive understanding of resource allocation strategies and their effects on healthcare outcomes and efficiency. Seven healthcare institutions were selected through sequential random sampling based on size, location, and specialty services, ensuring a diverse representation for analyzing resource allocation strategies. The qualitative component involved semi-structured interviews with 29 patients, while the quantitative component included surveys with 129 participants, including hospital administrators, safety teams, and financial personnel

RESULTS

Qualitative data were analyzed using NVIVO for thematic exploration, while quantitative data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine relationships and test hypotheses. The study finds a strong correlation between AI adoption, improved healthcare quality, increased patient care service utilization, and better patient outcomes. Resource allocation alone does not directly affect patient outcomes; rather, operational efficiency serves as a crucial mediating factor

CONCLUSIONS

Integrating efficient resource management with operational practices is essential for improving patient outcomes. The study provides actionable insights for healthcare administrators to enhance care quality and accessibility and highlights the need for tailored resource management strategies that consider regional and organizational differences within Taiwan’s healthcare system
Decentralized Biobanking Applications Empower Personalized Tracking of Biospecimen Research: Technology Feasibility (Preprint)
Authors: Sanchez William , Dewan Ananya , Budd Eve , Eifler M , Miller Robert C. , Kahn Jeffery , Macis Mario , Gross Marielle
Published: January 2025

BACKGROUND

Biobank privacy policies strip patient identifiers from donated specimens, undermining transparency, utility and value for patients, scientists, and society. We are advancing decentralized biobanking “de-bi” applications that reconnect patients with biospecimens and facilitate engagement through a privacy-preserving nonfungible token (NFT) digital twin framework. The de-bi platform was first piloted for breast cancer biobank members.

OBJECTIVE

Demonstrate technical feasibility of 1) patient-friendly biobanking applications, 2) integration with institutional biobanks, and 3) establishing the foundation of an NFT digital twin framework for decentralized biobanking.

METHODS

We designed, developed and deployed a de-bi mobile app for a feasibility pilot from 2021-2023 in the setting of a breast cancer biobank at an NCI Comprehensive Cancer Center. The Flutter app integrated with the biobank’s laboratory information management systems (LIMS) via an IRB-approved mechanism leveraging authorized, secure devices and anonymous ID codes, complemented by a non-transferrable ERC-721 NFT representing the “soulbound” connection between an individual and their specimens. Biowallet NFTs were held within a custodial wallet, while the user experiences simulated token-gated access to personalized feedback about collection and use of individual and collective de-identified specimens. Quantified app user journeys and NFT deployment data demonstrate technical feasibility.

RESULTS

The de-bi app incorporated four key features: “biobank,” learn about biobanking; “biowallet,” track personal biospecimens; “labs,” follow research, and; “profile,” share data and preferences relevant to biospecimen research. 405 pilot participants downloaded the app, including 361 biobank members. Four central user journeys were captured. First, all app users were oriented to the 60,000+ biospecimen collection, and 153 completed research profiles, collectively enhancing annotations for 760 unused specimens. NFTs were minted for 140 app users with specimens at an average cost of $4.51 USD per token (range $1.84-11.23), projected to $17,769.40 USD (range $7,265.62-44,229.27) for the biobank population. 125/140 (89%) successfully claimed NFTs during the pilot, thereby tracking 1,812 personal specimens, including 202 distributed under 42 unique research protocols.

CONCLUSIONS

Decentralized biobanking applications demonstrate technical feasibility for empowering patients to track donated biospecimens via integration with institutional biobank infrastructure. Our pilot reveals potential to accelerate biomedical research through patient engagement, however further development is needed to optimize accessibility, efficiency and scalability of platform design and blockchain elements, as well as a robust incentive and governance structure for decentralized biobanking.
The associations of pre-sleep and after-sleep mobile phone use with nonsuicidal self-injury among Chinese college students (Preprint)
Authors: Wang Xue , Wang Wenhua , Yuan Xiaoxiao , Ma Le , Wu Mingyang , Zhang Lei
Published: January 2025

BACKGROUND

Nonsuicidal self-injury (NSSI) is regarded as the gateway behavior of suicide. This situation has been identified as a critical public health concern that requires immediate attention.

OBJECTIVE

This study aimed to explore the associations of mobile phone use before bedtime and before getting up with NSSI among Chinese college students.

METHODS

A multistage random cluster sampling survey were conducted from six universities in Shaanxi province, found in Northwest China, during October and November 2022, a total of 18,585 students included for the final analyses. Four different logistic models were used to analyze the links between mobile phone usage behaviors and NSSI during the past month, and restricted cubic splines regression were used to estimate the dose-response relationship between pre-sleep and after-sleep and the odds of NSSI.

RESULTS

The proportions of participants exhibiting NSSI were 3.8% in past month. Prolonged use of mobile phone before bedtime for more than two hours was associated with an increased risk of past month NSSI (odds ratio [OR], 1.74; 95% confidence interval [CI], 1.38-2.20). While after-sleep mobile phone use does not significantly affect the risk of NSSI. No significant gender differences in these associations of pre-sleep and after-sleep mobile phone use with NSSI were observed. Restricted Cubic Spline (RCS) model results shows that P for non-linear association for pre-sleep and after-sleep mobile phone use time and NSSI were ＞0.05.

CONCLUSIONS

Prolonged mobile phone usage before sleep is associated with an increased risk of NSSI. Early intervention strategies aimed at regulating mobile phone use during night should be implemented to mitigate NSSI behaviors among college students.
Optimization of α-Amylase Extraction Parameters of Rice Bran Oil (RBO) by Response Surface Methodology
Authors: Damayanti Astrilia , Triwibowo Bayu , Megawati  , Winaningsih Ima , Ekanuramanta Ahmed Tessario , Khisan Rummana Khoirootin
Published: January 2025

Rice bran oil (RBO) is known as a vegetable oil that has various health benefits; it is extracted from the outer layer (bran) of rice grains using an enzymatic extraction process (Aqueous Enzymatic Extraction, AEE) in the form of α-amylase. The research goals of this study are to determine the optimal processing condition for RBO extraction with α-amylase. The processing parameters were optimized using Response Surface Methodology (RSM) in conjunction with Central Composite Design (CCD). RBO extraction with α-amylase parameters such as the incubation temperature (A) 35, 50, and 65 oC and incubation time (B) 2, 3, and 4 hours to optimize the processing condition. RBO yield (%) and free fatty acid (FFA) were analyzed. A statistical model predicted that the highest conversion yield of RBO would be 1.533% at the following optimized reaction conditions: reaction temperature of 50 oC and time of 4.41 h. Experiments performed at the predicted optimum conditions yielded 1.663% better than the predicted value. A quadratic model was selected to estimate the RBO extraction with α-amylase based on the analysis of variance (ANOVA) of the findings from several models. The linear regression coefficient (R2) between experiments and different response values in the model was 0.97 for RBO yield and 0.8929 for FFA of RBO. The optimal conditions based on all process variables (incubation temperature of 51 oC and incubation time of 4 h) were determined by Derringer’s desired function methodology. Under the conditions mentioned, the yield and FFA of RBO were 1.6% and 7.3%, respectively. All the optimizing parameters and results were validated by regression analysis model fit data using p-value (<0.05), R2 value (yield and FFA of RBO were 0.9749 and 0.8929), and desirability value (>0.05).
El Estado diligente como garante del derecho humano de los cuidados
Authors: Espinoza-Espinoza Jessica
Published: January 2025

Las tareas de los cuidados han sido reconocidas en las últimas décadas, a nivel internacional y regional, como derecho humano de carácter universal de todas las personas, más allá de los mandatos de género. Para la realización efectiva de este derecho no basta su reconocimiento formal en el texto de las leyes, sino que, es necesaria la acción positiva por parte del Estado como elemento fundamental de realización. Esa idea del Estado ha sido producto de los cambios a lo largo del tiempo, desde una posición liberal clásica de no actuación e intervención, hasta una actuación positiva y eficaz. Los recientes avances jurídicos han identificado que este concepto clave es el “Estado diligente” como el portador del mayor estándar de realización y condiciones de eficacia de los derechos humanos en general, y de los cuidados en concreto. Por tanto, este trabajo ha tenido como objetivo identificar, mediante la revisión bibliográfica, el significado y dimensión conceptual del Estado(s), desde la perspectiva diligente, como el marco de máxima realización de los cuidados. Metodológicamente, se desarrolló el enfoque cualitativo aplicando un diseño documental.
La debida diligencia en el Sistema Interamericano de Derechos Humanos
Authors: Sánchez Cárdenas Diego Alejandro , Paredes Romero Luis Fabian , Cáceres Montes Mariagrazia Hilda
Published: January 2025

La debida diligencia ha ganado importancia en el derecho interamericano de derechos humanos y se ha convertido en un importante estándar para garantizar que los Estados cumplan con sus obligaciones convencionales de defender y proteger los derechos humanos. El propósito de este análisis es aclarar un concepto destinado a proporcionar estándares precisos y consistentes a nivel interamericano para ayudar a los Estados a cumplir con sus responsabilidades en la prevención, investigación y castigo de violaciones de derechos humanos. La falta de normas uniformes en el derecho internacional de los derechos humanos genera una situación de inseguridad jurídica, y dificulta la comprensión e implementación del alcance de estas obligaciones. Sobre esta base, el propósito del presente trabajo es definir el deber de cuidado a través de un análisis comparativo y sistemático de la jurisprudencia de la Corte Interamericana de Derechos Humanos y otros similares, aplicando un enfoque analítico y dogmático. Este artículo considera la relevancia y el potencial de armonizar estándares para mejorar la seguridad jurídica en el Sistema Interamericano de Derechos Humanos. Se considerarán las implicaciones prácticas y regulatorias para los Estados, y se considerarán definiciones precisas que permitan reducir las incertidumbres jurídicas en la protección de los derechos humanos.
The many lives of effet utile in treaty interpretation
Authors: Gutiérrez Álvarez José Rogelio
Published: January 2025

This article studies the many ways in which the principle of effectiveness in treaty interpretation has been applied in international dispute settlement. It argues that the different versions of effet utile may be categorised according to: a) the object and purpose that the interpreter attempts to fulfil (i.e., that of a treaty as a whole or that of specific components within it); b) the yardstick for assessing the effectiveness (i.e., a ‘narrow’ approach that would solely prevent that a treaty or its provisions are completely deprived of meaning, or a ‘broader’ one that aims towards the maximisation of its effects) and c) the relevance of the specific facts assessed by the court or tribunal to ascertain the general meaning of treaty provisions.
Análisis de las deficiencias en la regulación del delito de cohecho respecto del nepotismo administrativo según el Sistema Nacional Anticorrupción
Authors: Alva Méndez Katia Celeste
Published: January 2025

La falta de una regulación adecuada en delitos por hechos de corrupción genera ineficacias e ineficiencias en el buen funcionamiento de la administración pública en México, dando cabida a conductas equivocadas de los servidores públicos que engrandecen sus objetivos personales y no los del Estado. Por ejemplo, en el delito de cohecho, se podría derivar el nepotismo, mismo que estrictamente no tiene una presencia típica y punible en el derecho, siendo una laguna en la norma que debe subsanarse.
El objetivo de esta investigación es analizar la regulación en el delito de cohecho, tanto en la Ley General de Responsabilidades Administrativas (LGRA) como en el Código Penal Federal (CPF), en comparación con la propuesta de iniciativa de reforma a este último, presentada por Fernández Fuentes ante la Cámara de Diputados en 2016. Se abordará también la supuesta tipificación del nepotismo en nuestro contexto legal para salvaguardar la integridad de la administración, mermar la violación de derechos humanos a la participación e igualdad y erradicar la anteposición de preferencias personales o familiares. Estas acciones únicamente generan que las lealtades de los funcionarios vayan en sentidos opuestos, afectando la objetividad y neutralidad de los funcionarios para la toma de decisiones, aboliendo la democracia.
La conjunción de ambas figuras presenta una verdadera problemática, tomando en cuenta que no fue hasta 2015 que la corrupción fuese regulada bajo parámetros jurídicos. Contrariamente, el nepotismo que no ha sido reglamentada propiamente como un delito o falta administrativa; y permite se sigan llevando a cabo actividades que continúan violentando al Estado.
Blockchain-Based Carbon Credit Ecosystem
Authors: Netke Amol S.
Published: January 2025

Climate change and global warming demand immediate action, and a global carbon trading system can help by
reducing greenhouse gas emissions. Carbon credits allow companies to emit a defined amount of carbon dioxide, with each
credit typically equaling one ton. Although these credits incentivize emissions reduction, current systems lack transparency, face
high transaction costs, and benefit intermediaries. Our project proposes a blockchain-based Carbon Credit Ecosystem that uses
blockchain and smart contracts to create a more transparent, accessible, and efficient carbon market. This system will tokenize
carbon credits, establish protocols for credit creation and retirement, and transparently manage trading. Engaging stakeholders
like the energy sector, project verifiers, NGOs, citizens, and governments, our model provides broad benefits and is adaptable to
other credit and trading systems. Keywords: Blockchain, Carbon Credit, Smart Contracts, Carbon Trading, Transparency
Improvement of Soil Properties through Stabilization Using Beta-Glucan and Coir Fiber
Authors: Kumar Er. Tribhuwan
Published: January 2025

This paper investigates the geotechnical behavior of locally sourced soil modified with a combination of coir fiber and
beta-glucan. To evaluate the effects of these additives, a series of laboratory tests were conducted, including Standard Proctor,
California Bearing Ratio (CBR), and Unconfined Compressive Strength (UCS) tests, using two concentrations (1% and 1.5%) of
both beta-glucan and coir fiber. The compaction characteristics, strength, and stiffness of the treated soil were analyzed to assess
the impact of these modifications on the soil's engineering properties. The results indicate that the inclusion of coir fiber and
beta-glucan leads to substantial improvements in soil properties, including increased strength, improved load-bearing capacity,
and enhanced compaction behavior. The findings highlight the effectiveness of these materials in improving soil performance,
providing a promising, sustainable, and cost-effective alternative for ground improvement, especially in areas where soil
stabilization is critical for construction and infrastructure development.
Smart Drug Recommendation with AI Chatbot for Personalized Healthcare
Authors: G Prarthana
Published: January 2025

This AI-driven web application combines machine learning with an advanced chatbot to deliver personalized
healthcare solutions The chatbot communicates with users in a conversational manner to collect information about their
symptoms, which is subsequently processed by a machine learning system to suggest possible health conditions. Following this
assessment, the application suggests suitable medications for the identified issues and offers natural home remedies for
temporary symptom relief. A unique health reminder system checks in with users periodically, tracking symptom progression and
offering follow- up guidance. Based on user feedback, the system may recommend consulting a healthcare professional,
supporting a proactive, user-centered approach to self-care and health management.
The Optimal Number of Topics Detection and their Assessment in Multiple Current Events and Trends Based Datasets Using Topic Models
Authors: Manasa Gumdelli
Published: January 2025

This project explores the application of sophisticated topic models to determine the ideal amount of subjects and
evaluate them across several datasets pertaining to trends and current events. We propose a comprehensive approach that
leverages the topic models such as Latent Dirichlet Allocation (LDA), Non-negative Matrix Factorization (NMF), Latent
Semantic Analysis (LSA), Probabilistic Latent Dirichlet Allocation (PLDA) and Probabilistic Latent Semantic Indexing (PLSI)
to accurately identify andanalyse topics. Our approach utilizes various topic modelling techniques to enhance the robustness
and precision of topic detection. The results demonstrate the effectiveness of topic models in capturing nuanced trends and
themes within complex datasets. A user-friendly frontend, built with Flask and SQLite, enables interactive input and
visualization of topic modeling results, offering an accessible platformfor real-time topic analysis and insights. Thismethodology
provides a powerful tool for understanding and responding to emerging trends in dynamic datasets
Stabilization of Soil Using Sodium Alginate Biopolymer
Authors: Raj Sunny
Published: January 2025

Soil stabilization refers to a variety of strategies and tactics used to strengthen a soil of problematic geotechnical
characteristics and increase its capacity to support loads. Although several materials, including as bitumen, cement, and lime,
are used to improve the qualities, they are not environmentally friendly. This study aims to investigate how sodium alginate, a
naturally occurring polymer, can enhance the mechanical characteristics of alluvial soil. Compared to other traditional
materials, this biopolymer has a lower carbon impact and is naturally biodegradable. To identify the optimum dosage needed for
stabilization, four different variable proportions of sodium alginate with soil—0.5%, 1.0%, 2.0%, and 3.0% were utilized. Three
key characteristics, such as the relationship between the optimal moisture content and maximum dry density relation, California
Bearing Ratio Test (both unsoaked and soaked) and Unconfined Compressive Strength Test were studied on the soil and mixes.
From the results it was concluded that soil with 3.0% Sodium alginate has shown maximum improvement in the geotechnical
properties of soil.
MULTIPLICADORES: UNA ESTRATEGIA PARA LA PROMOCIÓN DEL PROGRAMA DE INGENIERA DE SISTEMAS EN COMUNIDADES INDÍGENAS Y MIGRANTES
Authors: Muñoz Mesa Jesús Alberto , Agreda Sigindioy Teresa Marinelly
Published: January 2025

Uno de los grandes retos que presenta la educación en sistemas es lograr una mayor diversidad de estudiantes, en este caso de estudiantes tanto indígenas como migrantes. Si bien, la literatura da cuenta de un alto número de proyectos enfocados a promover los programas de STEM en mujeres, aún no se ha abordado de manera suficiente en comunidades indígenas y migrantes. Por consiguiente, resulta importante proponer la estrategia de multiplicadores como fundamento para promover que estudiantes indígenas y migrantes se motiven por matricularse en la carrera de ingeniería de sistemas. La estrategia de multiplicadores es entendida como el acompañamiento integral brindado por un líder mentor. Se busca idealmente que el multiplicador pertenezca a la misma cultura de aquella persona a la que brinda apoyo, aunque no se descarta la posibilidad de que esta labor pueda ser desempeñada por un líder multiplicador de otro entorno. Se concluye que la estrategia de multiplicadores es una estrategia para contribuir a que estudiantes indígenas y migrantes se motiven por estudiar ingeniería de sistemas y junto a esto, alcanzar en el programa una mayor diversidad de estudiantes, quienes a su vez se convierten en nuevos multiplicadores en sus comunidades.
LA SEDUCCIÓN EDUCATIVA DESDE LA PERSPECTIVA DE BAUDRILLARD
Authors: Juliao Vargas Carlos Germán
Published: January 2025

Esta reflexión pretende ahondar en el concepto de seducción y en un autor que lo analiza como homónimo a la producción, lo que permite reafirmar, siempre con una intención pedagógica, que el proceso educativo no puede limitarse a generar, producir o trasmitir informaciones o habilidades. En primer lugar se genera un análisis conceptual cercano a lo expresado por Baudrillard, con una intención fenomenológica hermenéutica abierta a la divergencia de enfoques para resaltar los múltiples aspectos y relaciones del concepto “seducción”. Luego, se examina cómo este marco conceptual puede encajar en el discurso pedagógico y praxeológico, desde un enfoque más convergente, inductivo y deductivo a la vez, alejado quizás de la fidelidad textual. En síntesis, la seducción desde Baudrillard, responde a cuatro ejes integradores en torno a los cuales puedan gravitar otras nociones como la pedagogía. Finalmente, es posible afirmar que, desde una perspectiva praxeológica, las cuestiones educativas reales, podrían darse en una relación de seducción pedagógica.
20 ANOS DE ENADE NO BRASIL: atravessamentos da agenda neoliberal na avaliação da Educação Superior
Authors: Da Cunha Deuzilene Pereira , Menezes Mariana Rocha , Rodrigues da Silva Aline Beatriz , Guimarães Jairo De Carvalho
Published: January 2025

Este artigo investiga se o ENADE cumpre seus propósitos no contexto do desmonte do ensino superior público, considerando as tendências neoliberais do país. Utilizando uma abordagem qualitativa com elementos quantitativos, o estudo baseia-se na bibliografia de diversos autores e na análise de documentos como o Plano Nacional de Educação (2014-2024), o Censo da Educação Superior e o documento norteador do SINAES. Os resultados indicam que os critérios de avaliação do ensino superior refletem a realidade histórica, econômica e social do país, revelando elitismo e exclusão. Reconhecer os avanços e retrocessos desse sistema é essencial para considerar outras possibilidades de avaliação, possivelmente sob uma perspectiva qualitativa. Cabe perceber as tendências desse cenário para pensar em estudos posteriores, assim como em outras formas de avaliar o ensino superior.
Enhancing the Implementation of Shariah Review Practices in Islamic Banks
Authors: AMIN MUHAMMAD NAJIB MOHD , ABIDIN NOR HAFIZAH ZAINAL , TALIB NORI YANI ABU
Published: January 2025

Research aim: BThe aim of the present study is to understand how Shariah review practices
are being implemented by gathering the perceptions of Shariah officers at different Islamic
banks (IBs). This is done through analysis of similarities and differences of Shariah review
practices across different IBs.
Design/ Methodology/ Approach: Data was gathered through semi-structured interviews
with six Shariah officers, including managers and executive levels from five different IBs.
Research finding: Utilising an institutional perspective, the findings suggest that coercive
isomorphism through comprehensive guidelines on Shariah review practices promote
consistent implementation of Shariah review procedures. In addition, the findings reveal
that systematic communications of issues in Shariah review findings to the management
and reporting the final findings to a Shariah committee is crucial in minimising threats
of independence. Finally, timeliness in reporting and leveraging on other functions is
proposed to enhance the effectiveness of Shariah review practices.
Theoretical contribution/Originality: This study applies institutional theory in assessing
of how Shariah review practices are being implemented in Malaysian IBs. Comparatively,
most prior studies utilise agency theory, which considers Shariah review practices as an
oversight function in IBs.
Practitioner/Policy implication: Insights from this study underline the importance of
comprehensive guidelines on Shariah review practices. This is because they enhance the
standardisation of practices which improves the comparability, understandability, and
quality of the work performed by Shariah officers. The study also suggests that IBs revisit
their leveraging models to ensure efficient coordination of resources and improve reporting
to their Shariah committees.
Originality/value: This study contributes to the literature on the establishment of the
Shariah review function and internal modules of Shariah review practices through
normative, coercive, and mimetic isomorphisms.
The Impact of Pandemics on External Audit Practices
Authors: AlSuwaidi Noora , Houti Alya , ElKelish Walaa Wahid , El-Bannany Magdi
Published: January 2025

Research aims: This paper investigates the extent and determinants of pandemics such as COVID-19 on external auditing practices in the United Arab Emirates (UAE) emerging market.

Design/Methodology/Approach: An explanatory study was conducted using the deductive research approach. This paper uses the multiple regression analysis model (OLS) to analyse the survey questionnaire posted to several accountants and auditors. This paper utilizes the foundations of the Contingency Theory to support the study hypotheses.

Research findings: The findings shows that there is neutral relationship between the COVID-19 pandemic and the external auditing practices in the UAE emerging market. More specifically, respondents show moderate perceptions on the negative impact of COVID-19 on auditing performance, functions and skills. The most important determinants of auditing practices risk include firm size, respondents’ job rank, education and gender.

Theoretical contribution/Originality: This paper adds to existing literature the impact of the COVID-19 pandemic on external auditing performance, functions and skills in an emerging market such as the UAE. In addition, it highlights most important determinants of the relationship between the COVID-19 pandemic and the auditing practices.

Practitioner/Policy implication: This paper improves auditing performance by focusing on appropriate policies to improve audit evidence for the required standards during pandemics.

Research limitations/Implications: The study is limited to a single emerging market. Future studies can increase the sample size and conduct triangulation research methodology to enrich the research findings.
Does Tax Policy Change Affect Tax Avoidance Behaviour? Evidence from the Thin Capitalisation Rule in Indonesia
Authors: Fitriantoro Mohamad Jatiardi , Abbas Yulianti
Published: January 2025

Research aims: This research endeavours to assess the extent to which corporations modify their tax avoidance strategies following the initiation of a new anti-tax avoidance policy. Concentrating on the enforcement of the thin capitalisation rule in Indonesia, this study scrutinises whether the introduction of the new policy induces changes in firms’ tax avoidance practice, measured by conforming and nonconforming tax avoidance.

Design/Methodology/Approach: Drawing on financial data from publicly traded companies in Indonesia, spanning the years 2012-2019, a Difference-in-Differences (DID) method is employed to disentangle the impact of thin capitalisation rule on corporate tax avoidance behaviour from extraneous factors. In setting up the DID method, we separate the study period into pre- and post- implementation of thin capitalization rule. We also separate our sample into high-debt firms and lower-debt firms. We apply a two-way fixed effect and the Driscol-Kraay standard errors to ensure the robustness of our analysis.

Research findings: Our findings reveal that the implementation of the new tax rule, which limits company’s debt, is associated with a decrease in conforming tax avoidance. Notably, multinational corporations exhibit a decrease in conforming tax avoidance but simultaneously exhibit an increase in nonconforming tax avoidance. These outcomes suggest that the introduction of a novel tax rule designed to curtail tax avoidance may lead to an upswing in overall tax avoidance behaviour and firms may adjust to a more aggressive approach. Our findings align with prior studies suggesting that companies consistently adapt and tailor their strategies to prevailing conditions to achieve an optimal level of tax avoidance.

Research limitation/Implications: As governments in emerging economies endeavour to promulgate new tax policies aimed at curtailing tax avoidance practices, our study underscores the potential futility of singular policy focus, as corporations may adeptly adjust their approaches to attain an optimal level of tax avoidance.

Originality: The introduction of the thin capitalisation rule in Indonesia provides a unique opportunity to implement quasi experimental method to test whether a stricter anti-avoidance rule effectively curtails firms' aggressive tax avoidance behaviour. Additionally, we utilise the two distinct types of tax avoidance, conforming and nonconforming tax avoidance. This nuanced classification enables a more detailed analysis of the shifts in tax avoidance behaviour following changes in tax policy
Religious Tolerance among Indonesian Islamic University Students: The Pesantren Connection
Authors: (Corresponding Author) Muhammad Edy Thoyib , Degaf Agwin , Fatah Anton Abdul , Huda Miftahul Huda
Published: January 2025

This study examines how Pesantren education shapes religious tolerance among students at Islamic universities in Indonesia. Pesantren, traditional Islamic boarding schools, offer a distinct educational experience that emphasizes religious, moral, and social development, setting them apart from formal education. Using a survey of 1,004 students from three Islamic universities in mid-2023, the study investigates key dimensions of religious tolerance through Welch’s t-test. This statistical method was chosen for its ability to handle unequal variances across groups, making it suitable for comparing tolerance levels between Pesantren and non-Pesantren attendees. The analysis reveals that Pesantren attendance significantly enhances interfaith tolerance, particularly in promoting respect for diverse religious practices and fostering open-minded attitudes. These findings highlight the critical role of Pesantren in nurturing tolerant perspectives within Islamic academic environments. The study offers practical recommendations for integrating interfaith dialogue into Islamic education curricula and developing policies that support social cohesion in Indonesia’s diverse society. Furthermore, by applying Social Identity Theory, this research illustrates how religious identity formation within Pesantren contributes to broader social harmony and tolerance. The findings have important implications for educators and policymakers seeking to create more inclusive and tolerant learning environments.
Manifesting the Crusaders’ Instinct for Violence in the Context of the Capture of Antioch
Authors: Çekiç Ayşe
Published: January 2025

This paper scrutinises the ideological foundations and violent practices of the Crusaders during the First Crusade, focusing specifically on the massacre at Antioch in 1098. It posits that the Crusaders’ notion of divine salvation was inherently linked to the brutalisation of non-Christian populations, particularly Muslims, whom they perceived as adversaries to Christian faith and sovereignty. By conducting a comparative analysis of Crusader and Muslim sources, this study investigates the development of a Crusader ethos that legitimised mass slaughter as a divinely sanctioned act. Antioch, a strategic waypoint en route to Jerusalem, held significant religious importance for Christians, thereby intensifying Crusader aggression. This massacre, driven by religious zeal and demographic ambitions, precipitated a transformative shift in the city’s populace and symbolised the Crusaders’ determination to re-establish Christianity in the East. Chronicles from the period, including those by Raymond d’Aguilers and Peter Tudebode, vividly describe the slaughter, often depicting it as fulfilling God’s will. The paper underscores how Crusader narratives celebrated this violence as divine retribution, setting a precedent for subsequent massacres in Maara and Bayt al-Maqdis. Ultimately, this study enhances our understanding of the Crusader mindset, particularly how it rationalised extreme violence against perceived ‘infidels’ as essential to fulfilling a holy mandate. The findings highlight the complexities of Crusader ideology, shaped by theological, cultural, and geopolitical factors, which influenced European perspectives on the Eastern world for centuries to come.
Población carretera y sus animales de compañía: desafíos para el acompañamiento pedagógico desde la política pública en Bogotá
Authors: Jiménez-Pinzón Andrea Mireya , Sánchez Cogollo Gineth Paola , Chiguasuque Gonzalez Vanessa Catalina , Arias Solano Laura Ximena , Giraldo Silva María Paula
Published: January 2025

El presente articulo refiere el devenir investigativo de un proyecto que se circunscribe entre el Semillero NEST de la Universidad de La Salle y el Instituto Distrital de Protección y Bienestar Animal- IDPYBA de la Alcaldía Mayor de Bogotá, a partir de la necesidad institucional para identificar las características de la población carretera en dos localidades de la ciudad y las necesidades de sus animales de compañía, con el propósito de desarrollar estratégicas a futuro para el fortalecimiento, seguimiento y acompañamiento pedagógico en favor del bienestar animal.  En este contexto, se delimita como objetivo de indagación el caracterizar la población carretera y sus animales de compañía en las localidades de Kennedy y Los Mártires; orientado metodológicamente como un estudio mixto, apoyado en técnicas de observación y encuesta, aplicadas a dicha población que tiene bajo su cuidado animales de compañía de diversas especies. A nivel de hallazgos principales de la investigación, se identificó que un 40% es población migrante venezolana y el restante colombiana procedente de diferentes regiones del país; en cuanto a las especies animales de mayor tenencia en escala de mayor a menor son caninos, felinos, gallos y gallinas; y en cuanto al vínculo que establecen a nivel interespecie consideran a sus animales como miembros de la familia, donde especialmente son los perros quienes los acompañan en su labor diaria recorriendo la ciudad. Lo anterior, define los principales desafíos de la política pública en la ciudad, para el abordaje pedagógico a realizar con la población carretera a fin de garantizar sus derechos y el de animales de compañía.
OLHARES PARA A EDUCAÇÃO CTS A PARTIR DA PEDAGOGIA HISTÓRICO-CRÍTICA: REVISITANDO AS APROXIMAÇÕES
Authors: Binatto Priscila Franco , Fernandes Lootens Machado Patrícia , Marini Teixeira Paulo Marcelo
Published: January 2025

This theoretical work aims to discuss elements of Science, Technology and Society Education (STS), considering Historical-Critical Pedagogy (PHC), in search of new approaches between these references, taking Science Teaching (ST) as its horizon. We analyzed works in literature that established relationships between these fields and elaborated a synthesis, organizing the results from six categories. The main results indicate: i) the centrality of social practice and its contradictions in formative activities; ii) directing educational objectives towards the transformation of production relations; iii) understanding the methodology in an integrated way with critical reflection; iv) the appreciation of systematized contents, in the specificities of STS relations, in the search for a social transformation; v) the relevance of the theoretical-practical appropriation of ethical, philosophical, macro-social and psychological aspects that involve the Training and Role of Teachers; and iv) the confluence between ontological aspects linked to the understanding and production of Science and Technology.
Марк Алданов в виленском зеркале [Mark Aldanov in the Vilna Mirror]
Authors: Lavrinec Pavel
Published: January 2025

The purpose of the study is to reconstruct the literary reputation of Mark Aldanov in one of the local segments of the Russian diaspora during the interwar period. The study is based on the assumption that similar mechanisms for the formation of literary reputations also worked in other centers of Russian dispersion. The article uses information from archival documents in the library of the Vilna Russian Society and publications in periodicals, which indicates the accessibility of Aldanov’s texts to a Vilna reader. I provide an overview of the writer’s place in Russian emigré and European literatures as accessed in a series of articles published between 1929 and 1938 by Dorofey Bokhan, the leading critic of the Vilna Russian press, as well as in the only “study of the characteristics of [Aldanov’s] works” (1935) by Ksenia Kostenich and the only review (of the novel The Beginning of the End, 1939) by Bokhan. The study allows us to conclude that Mark Aldanov was seen as one of the major writers of the Russian diaspora, a reformer of the historical novel, as well as both a master of impeccable style and of the psychological portrait.

KEYWORDS: 20th-Century Russian Literature, Mark Aldanov (1886—1957), Dorofey Bokhan (1878—1942), Russian Diaspora, Newspapers, History of Literature.
Материалы к изучению биографии и творчества Михаила Горлина из архива Institut d’études slaves (Париж): Часть вторая (№ 6) [Materials Pertaining to the Life and Works of Mikhail Gorlin from the Archive of the Institut d’études slaves (Paris). Part 2 (No 6)]
Authors: Poljakov Fedor
Published: January 2025

The publication features some of the heretofore unknown materials on the history of Russian literature in exile from the archive of the Institut d’études slaves (Paris). These documents are related to Mikhail Gorlin (1909—1942), a poet, scholar, and employee of the Institute who worked there until the repressions following the occupation of France in 1940, which eventually led to his murder at Auschwitz in 1942. The article presents some documents and testimonies shedding light on Mikhail Gorlin’s last years in Berlin (early 1930s), in particular commenting upon the biography of Vladimir Postman, a lesser-known participant of Gorlin’s literary association. The published documents are accompanied by literary-historical annotations.

KEYWORDS: Lazar Fleishman at 80, 20th-Century Russian Literature, Mikhail Gorlin (1909—1942), Raïssa Bloch (1899—1943), Russian Emigré Literature, Russian Berlin, Life Story, History of Literature.
«Сердечный привет Вам и Алексею Михайловичу из Палестины» (Материалы к теме «Алексей Ремизов в культурном пространстве Палестины / Израиля») [“Cordial Greetings to You and Alexei Mikhailovich from Palestine”: Alexei Remizov’s Presence in Palestine / Israel]
Authors: Khazan Vladimir
Published: January 2025

This article analyzes the connections and contacts of Alexei Mikhailovich Remizov and his wife Serafima Pavlovna Remizova-Dovgello with Rachel Grigor’evna Ginzberg (1885–1957), daughter of major Jewish philosopher Ahad Ha’am (né Usher Isayevich (Asher Hirsch) Ginzberg) and wife of Russian writer M. A. Osorgin, who was exiled with her husband aboard the famous ‘Philosophers’ ship’. This work serves as a sequel to the book As a Seal upon Thy Heart (2022), which examines Rachel Ginsberg’s life and fate on the basis of her extensive epistolary dialogues with prominent members of the Russian emigré community of the interwar period: Vera Bunina, Mark Vishniak, and Ekaterina Kuskova. The present publication focuses on Ginsberg-Osorgina’s letters to the Remizovs found in the latters’ archive. Some of these were written in Paris, while others were mailed from Palestine, to where Rachel Grigor’evna had moved in 1935, and where she lived until the end of her days. The article aims to expand our view of Remizov’s milieu, his circle of close acquaintances and friends, while also adding a new name to the list of members of the Obezvelvolpal (The Great Free Order of the Apes). The letters clearly indicate that not only was Mikhail Osorgin a member of the society, but Rachel Ginsberg, his wife at the time (until 1926), was also a member. This publication is part of the broader subject “Alexei Remizov in the cultural space of Palestine / Israel.”

KEYWORDS: Lazar Fleishman at 80, 20th-Century Russian Literature, Alexei Remizov (1877—1957), Rachel Ginzberg (1885—1957), Cultural Space of Palestine / Israel, Correspondence, History of Literature.
Data on the Ecological Composition and Functional Distribution of Insect Communities in Onshore Wind Farms
Authors: Lee Jin , Kim Sung-soo , Lee Do-hun
Published: January 2025

This study was conducted to identify changes in insect composition and function before and after the construction of onshore wind farms. We investigated insect fauna, composition, and functional groups in grassland and forest sites at the operational Muchang Wind Farm (MC) in Yeongdeok and Yeongyang, Gyeongsangbuk-do, and the planned Gasan Wind Farm (GS) in Jeongsun, Gangwon-do, Korea. Insects were collected using a sweeping net, pitfall traps, and light traps. A total of 12 orders, 75 families, and 2,497 individuals were collected across the study sites. Among taxonomic groups, the order with the highest species and individual counts was Lepidoptera, with 222 species and 628 individuals (25.0%), followed by Coleoptera, with 81 species and 241 individuals (23.5%). Additionally, based on functional groups such as herbivores, predators, decomposers, etc., the results reveal distinct differences in the proportion of these groups between grasslands created by habitat disturbance at the operational MC site and those at the planned GS site. The findings of this study provide valuable insights into the effects of habitat changes due to onshore wind farm establishment on insect communities.
Large-Scale Plasma Proteomics Improve Prediction of Peripheral Artery Disease in Individuals with Type 2 Diabetes: A Prospective Cohort Study
Authors: Yu Hancheng , Zhang Jijuan , Qian Frank , Yao Pang , Xu Kun , Wu Ping , Li Rui , Qiu Zixin , Zhu Kai , Li Lin , Geng Tingting , Yu Xuefeng , Li Danpei , Liao Yunfei , Pan An , Liu Gang
Published: January 2025

Objective Peripheral artery disease (PAD) is a significant complication of type 2 diabetes (T2D), yet the association between plasma proteomics and PAD in people with T2D remains unclear. We aimed to explore the relationship between plasma proteomics and PAD in individuals with T2D, and assess whether proteomics could refine PAD risk prediction. Research Design and Methods This cohort study included 1859 individuals with T2D from the UK Biobank. Multivariable-adjusted Cox regression models were used to explore associations between 2920 plasma proteins and incident PAD. Proteins were further selected as predictors using least absolute shrinkage and selection operator (LASSO) penalty. Predictive performance was assessed using Harrell's C-index, time-dependent area under the receiver operating characteristic curve (AUC), continuous/categorical net reclassification improvement (NRI), and integrated discrimination improvement (IDI). Results Over a median follow-up of 13.2 years, 157 incident PAD cases occurred. We observed 463 proteins associated with PAD risk, primarily involved in pathways related to signal transduction, inflammatory response, plasma membrane, protein binding, and cytokinecytokine receptor interactions. Ranking by P-values, the top five proteins associated with increased PAD risk included EDA2R, ADM, NPPB, CD302, and NPC2, while BCAN, UMOD, PLB1, CA6, and KLK3 were the top five proteins inversely associated with PAD risk. Incorporating 45 LASSO-selected proteins or a weighted protein risk score significantly enhanced PAD prediction beyond clinical variables alone, reaching a maximum C-index of 0.835. Conclusions This study identified plasma proteins associated with PAD risk in individuals with T2D. Adding proteomic data into the clinical model significantly improved PAD prediction.
Effects of metformin on postprandial blood pressure, heart rate, gastric emptying, GLP-1 and the prevalence of postprandial hypotension in type 2 diabetes – a double-blind, placebo-controlled crossover study
Authors: R. Quast Daniel , Xie Cong , J. Bound Michelle , Grivell Jacqueline , Hatzinikolas Seva , L. Jones Karen , Horowitz Michael , K. Rayner Christopher , A. Nauck Michael , J. Meier Juris , K. Phillips Liza , Wu Tongzhi
Published: January 2025

Individuals with type 2 diabetes are at high risk of postprandial falls in blood pressure (BP) (i.e., a reduction in systolic BP of ³20mmHg, termed postprandial hypotension (PPH)), which increases the risk of falls and mortality. This study evaluated the effects of oral metformin on postprandial BP, heart rate (HR), glucagon-like peptide-1 (GLP-1) and gastric emptying (GE) in individuals with type 2 diabetes. We studied 16 subjects (5 female) before and after ingestion of a 75g radiolabeled glucose drink, after both acute (30 min) and subacute (b.i.d for 7 days) administration of metformin (850mg) or placebo, in a double-blind, randomized, crossover design. 24-hour ambulatory BP measurement following standardized meals (breakfast, lunch and dinner) was used to quantify PPH events. The primary outcome was the postprandial fall in systolic BP. We found that acute administration of metformin did not affect BP, HR, plasma insulin or GLP-1 levels, but slowed GE (P<0.001) and reduced the glycemic response to oral glucose (P<0.001). Sub-acute metformin reduced PPH events by 32% (P=0.035), in association with an increase in HR (P=0.029), slowing of GE (P<0.001), augmentation of plasma GLP-1 (P<0.001), and a reduction in plasma glucose (P<0.001) without affecting plasma insulin. Pre-prandial BP was unaffected by metformin. To conclude, in type 2 diabetes oral metformin attenuates the hypotensive response to meals, associated with stimulation of GLP-1 and slowing of GE to reduce PPH.