bluuebunny/crossref_metadata_2025 huggingface dataset:
Tunable metallo-hydrogels: Mechanical properties and characterization of stimuli responsive self-assembling peptide hydrogels
Authors: Tialiou Alexia , Serpell Christopher J. , Ge Lingcong , Chin Jia Min , Keppler Bernhard K. , Reithofer Michael R.
Published: March 2024

Supramolecular self-assembly is employed in this study to design short amphiphilic peptides with specific binding affinity for Zn(II). Two selectively modified peptides (Ac-LIVKHH-NH2, P1 & Fmoc-LIVKHH-NH2, P2) were synthesized using standard Fmoc-/Boc- solid-phase peptide synthesis. When these water-soluble peptides are combined with Zn(II) salt solution, they encapsulate large volumes of water to form metallo-hydrogels. The Zn(II) responsiveness in metallo-hydrogels was investigated in buffer or water (pH 7) with or without Zn(II) salts. The afforded supramolecular architectures (metallo-hydrogels) were characterized by circular dichroism and their micro- and nanostructure with scanning electron microscopy (SEM) and transmission electron microscopy (TEM), respectively. Measurements of rheology and thixotropy were conducted to assess the gelation behavior, the viscoelastic character and the mechanical properties of metallo-hydrogels. We found that Zn(II) significantly influences hydrogel formation, leading to improved mechanical properties. The resulting hydrogels show remarkable thixotropic behavior, indicating their potential in 3D printing and as injectable carriers. Such hydrogels can be also used as primary wound dressings, and their antibacterial activity can be further explored. This research work provides valuable insights into the zinc-responsive behavior of the aforementioned peptides, establishing a foundation for their prospective applications in biomaterials and materials science.
Data-Driven Phosphine Ligand Design of Ni-Catalyzed Enantioselective Suzuki–Miyaura Cross-Coupling Reaction for the Synthesis of Biaryl Atropisomers: standing on the shoulder of Pd catalysis giants
Authors: Xu Xin-Yuan , Xu Li-Cheng , Liu Li-Gao , Lu Ping , Zhang Shuo-Qing , Hong Xin
Published: March 2024

The Suzuki-Miyaura cross-coupling reaction is a cornerstone in organic synthesis, enabling the formation of carbon–carbon bonds with high efficiency and selectivity. This study represents a groundbreaking advancement in the field by pioneering the first enantioselective Ni-catalyzed Suzuki–Miyaura cross-coupling reactions for the synthesis of biaryl atropisomers. Employing a data-driven approach, we have crafted a novel N-protected Xiao-Phos ligand, which, in conjunction with commercially available Ni(COD)2, delivered unparalleled enantioselectivity and reactivity under mild conditions. The ligand design was meticulously guided by an extensive examination of the existing literature on Pd-catalyzed asymmetric Suzuki–Miyaura cross-coupling reactions, directing the virtual screening and subsequent experimental verification of the synthesized ligands in a single iteration. The innovative ligand N-Bn-Xiao-Phos exhibited impressive enantioselectivities coupled with exceptional yields, showcasing versatility with a diverse array of functional groups and aryl boronic acids, and accomplishing successful gram-scale synthesis. DFT computational studies provided profound insights into the reaction mechanism and the roots of enantioselectivity, elucidating the dynamic coordination modes of the chiral ligand and the steric induction. This breakthrough not only broadens the horizons of Ni-catalyzed cross-coupling reactions but also highlights the immense potential of machine learning in the judicious design of chiral ligands for asymmetric synthesis.
Synthesis and Cytotoxic Activity of Madecassic Acid-Silybin Conjugate Compounds in Liver Cancer Cells
Authors: Tran Chien Van , Tran Thao Thi Phuong , Nguyen Anh The , Tran Loc Van , Pham Ninh Thi , Nguyen Luu Thi , Nguyen Dung Thi , Garrett Michelle , Nguyen Nga Thi , Do Thao Thi , Tran Sung Van , Serpell Christopher
Published: March 2024

Madecassic acid – isolated from the medicinal herb Centella asiatica – and its derivatives exhibit cytotoxic activity against the HepG2 liver cancer cell line. Silybin, a natural compound from Silybum marianum, is well-known as a hepatoprotective agent. This paper describes the synthesis of madecassic acid-silybin conjugate compounds and evaluation of their cytotoxic activity against a range of liver cancer cell lines. Depending on the reaction conditions, the direct conjugation products of 2,3,23-triacetylmadecassic acid and silybin were found to be either an ester at position 7 of silybin (40%) and its 2,3-dehydrated derivative (20%), a 2,3-dehydrated ester at position 3 of silybin (42%), or an ester at position 3 of silybin with madecassic acid. We have also used linkers such as glycine, β-alanine and 11-aminoundecanoic acid. For further diversification, 2,3,23-triacetylmadecassic acid was dehydrated to form the Δ5,6-compound, and was converted to amide derivatives on reaction with glycine or β-alanine, and finally condensed with silybin to afford esters at position 3 of silybin. In total, sixteen new conjugates have been synthesized. The conjugates were tested in vitro for their cytotoxic effect on HepG2 cells using the MTT assay. Results confirmed the conjugated compounds demonstrated a stronger cytotoxic effect versus those of the parent compounds. Of these compounds, the most promising conjugate, compound 8, was evaluated for cytotoxic activity on the Hep3B, Huh7, and Huh7R liver cancer cell lines and also for induction of apoptosis. This compound caused a rapid and significant induction of caspase 3 activity in HepG2 cells and induced cell cycle arrest in S phase, effects distinct from the activity of madecassic acid. This is the first study on the synthesis and the cytotoxicity of the madecassic acid-silybin conjugates, and of their testing against liver cancer cell lines and provides evidence for a distinct biological profile versus madecassic acid alone.
Encapsulation of Crystalline and Amorphous Sb2S3 within Carbon and Boron Nitride Nanotubes
Authors: Milligan Griffin , Cordova Dmitri Leo Mesoza , Yao Ze-Fan , Zhi Brian , Scammell Lyndsey , Aoki Toshihiro , Arguilla Maxx
Published: March 2024

The recent rediscovery of 1D and quasi-1D (q-1D) van der Waals (vdW) crystals has laid foundation to the realization of emergent electronic, optical, and quantum-confined physical phenomena in both bulk and at the nanoscale. Of these, the highly anisotropic q-1D vdW crystal structure and the visible-light optical/optoelectronic properties of antimony trisulfide (Sb2S3) have led to its widespread consideration as a promising building block for photovoltaic and non-volatile phase change devices. However, while these applications will greatly benefit from well-defined and sub-nanometer-thick q-1D structures, little has been known about feasible synthetic routes that can access single covalent chains of Sb2S3. In this work, we explore how encapsulation in single or multi-walled carbon nanotubes (SWCNTs or MWCNTs) and visible-range transparent boron nitride nanotubes (BNNTs) influences the growth and phase of Sb2S3 nanostructures. We demonstrate that nanotubes with smaller diameters had a more pronounced effect in the crystallographic growth direction and orientation of Sb2S3 nanostructures, promoting the crystallization of the guest structures along the long-axis [010]-direction. As such, we were able to reliably access well-ordered few- to single covalent chains of Sb2S3 when synthesized within defect-free SWCNTs with sub-2 nm inner diameters. Intriguingly, we found that the degree of crystalline order of Sb2S3 nanostructures was strongly influenced by the presence of defects and discontinuities along the Sb2S3-nanotube interface. We show that amorphous nanowire domains of Sb2S3 form around defect sites in larger, multi-walled nanotubes that manifest inner wall defects and discontinuities, suggesting a means to manipulate the crystallization dynamics of confined sub-10 nm-thick Sb2S3 nanostructures within nanotubes. Lastly, we show that ultrathin, predominantly amorphous, Sb2S3 encapsulated within BNNTs can impart functionality onto the host nanotube, showing a ~30-fold increase in electrical conductivity and displayed photocurrent generation compared to empty BNNTs in pressed pellets. Altogether, our results serve to solidify the understanding of how q-1D vdW pnictogen chalcogenides crystallize within confined synthetic platforms and are a step towards realizing functional materials from ensembles of encapsulated heterostructures.
Mechanism of Ni-catalyzed Photochemical Halogen Atom-Mediated C(sp3)–H Arylation
Authors: Cusumano Alex , Chaffin Braden , Doyle Abigail
Published: March 2024

Within the context of Ni photoredox catalysis, halogen atom photoelimination from Ni has emerged as a fruitful strategy for enabling hydrogen atom transfer (HAT)-mediated C(sp3)-H functionalization within the context of Ni photoredox catalysis. Despite the numerous synthetic transformations invoking this paradigm, a unified mechanistic hypothesis that is consistent with experimental findings on the catalytic systems and accounts for halogen radical formation and facile C(sp2)–C(sp3) bond formation remains elusive. We employ kinetic analysis, organometallic synthesis, and computational investigations to deci-pher the mechanism of a prototypical Ni-catalyzed photochemical C(sp3)–H arylation reaction. Our findings revise the previ-ous mechanistic proposals, first by examining the relevance of SET and EnT processes from Ni intermediates relevant to the HAT-based arylation reaction. Our investigation highlights the ability for blue light to promote efficient Ni–C(sp2) bond homolysis from cationic NiIII and C(sp2)–C(sp3) reductive elimination from bipyridyl NiII complexes. However interesting, the rates and selectivities of these processes do not account for the productive catalytic pathway. Instead, our studies support a mechanism that involves halogen atom evolution from in situ generated NiII dihalide intermediates, radical capture by a NiII(aryl)(halide) resting state, and a key C–C bond formation from NiIII. Oxidative addition to NiI, as opposed to Ni0, and rapid NiIII/NiI comproportionation play key roles in this process. The findings presented herein offer fundamental insight into the reactivity of Ni in the broader context of catalysis.
Exploring Magnesium- and Calcium-Ion Conductors Via Solid-State Metathesis Reactions
Authors: Masese Titus , Kanyolo Godwill , Miyazaki Yoshinobu , Tachibana Shintaro , Komori Sachio , Taniyama Tomoyasu , Orikasa Yuki , Saito Tomohiro
Published: March 2024

Magnesium and calcium batteries offer promising energy storage solutions characterised by cost-effectiveness, safety, and high energy density. However, the scarcity of viable electrode and electrolyte materials vastly hinders their advancement. This study utilises solid-state metathetical reactions involving predominantly chalcogen- and pnictogen-based honeycomb layered oxides with alkaline-earth halides/nitrates to synthesise Mg- and Ca-based materials previously achievable only under high-temperature/high-pressure conditions, as well as new metastable materials with unique crystal versatility. Particularly, we employ metathetical reactions involving Li4MgTeO6, Na2Mg2TeO6, and Na4MgTeO6 with MgCl/Mg(NO3)2 or Ca(NO3)2 at temperatures not exceeding 773 K to produce Mg3TeO6 polymorphs, ilmenite-type CaMg2TeO6 (Mg2CaTeO6), and double perovskite Ca2MgTeO6. Thus, we demonstrate that these materials, conventionally requiring gigascale pressures and high temperatures (>1273 K) for their proper synthesis, are now readily accessible at ambient pressure and considerably lower temperatures. Meanwhile, despite sub-optimal pellet densities, the synthesised ilmenite-type Mg3TeO6 and double perovskite Ca2MTeO6 (M=Mg,Ca,Zn) materials exhibit remarkable bulk ionic conductivity at room temperature, marking them as promising compositional spaces for exploring novel Mg2+ and Ca2+ conductors. Furthermore, this study extends the applicability of metathetical reactions to attain Mg- or Ca-based antimonates, bismuthates, ruthenates, tungstates, titanates, phosphates, and silicates, thus opening avenues to novel multifunctional nanomaterial platforms with utility in energy storage and beyond.
Light-Activated Azobenzene Peptide Inhibitor of the PD-1/PD-L1 Interaction
Authors: Hayward Deanne , Goddard Zoe , Cominetti Marco , Searcey Mark , Beekman Andrew
Published: March 2024

Inhibiting the protein-protein interaction between programmed cell death 1 (PD-1) and its ligand programmed cell death ligand 1 (PD-L1) has become a focal point in immunotherapy for cancer treatments. Limitations of antibody treatments remain prevalent leaving an urgent need for alternative inhibitors of PD-1/PD-L1. Utilizing the photo-switching ability of the well studied azobenzenes, we developed a photo-controlled PD-1/PD-L1 peptide inhibitor. The azobenzene peptide selectively inhibits the PD-1/PD-L1 interaction when in the cis isomer, while showing no appreciable inhibition in the trans isomer. The light-activated inhibitor demonstrated improved activity compared to the canonical peptide it was derived from in a luminescent cell-based PD-1/PD-L1 blockade assay. The light-activated peptide demonstrates the applicatbilty of photoisomerization for mimicking β-hairpin motifs in PD-1/PD-L1 inhibition.
Endovideoscopic urethra-sparing simple prostatectomy via an extraperitoneal approach as treatment of benign prostatic hyperplasia
Authors: Volkov Stanislav N. , Tereshchenko Vitaliy I. , Stepanchenko Vladimir S. , Mikheev Robert K. , Grigoryan Olga R. , Andreeva Elena N. , Kolontarev Konstantin B.
Published: March 2024

Aim. To evaluate the efficacy of endovideoscopic urethra-sparing simple prostatectomy via an extraperitoneal approach (EUSP) for patients with benign prostatic hyperplasia.
Materials and methods. In the period from January 2021 until September 2022 8 patients underwent EUSP. Initial clinical datas, perioperative and postoperative outcomes, implications, IPSS questionnaires, IIEF-5 and ejaculatory datas have been evaluated. The technique of the present method was adopted from Ping Wang, Dan Xia, SunYi Ye, DeBo Kong, Jie Qin, TaiLe Jing, YeQing Mao, HongZhou Meng, Shuo Wang (2018).
Results. Seven (87.5%) patients underwent EUSP successfully, 1 (12.5%) patient needed conversion into open simple prostatectomy. Mean time of operation was 171 minutes (150–185), mean blood loss was 232 ml (180–300). In 2 (25%) cases urethral reconstruction after damage was needed. Mean catheterization time was 1.5 days (1–4). According to Clavien–Dindo classification (2004) such complications were found: low degree – 2 (1 or 2 group), 3а group – 1 (severe hematuria, when bladder infusion is needed). Mean management time was 8.4 months (6–11). Results from post-operative questionnaire IPSS (p0.1) и QoL (p0.1) significantly improved. Totally 4 patients had secure erectile function: 3 of them had normal erection, the last one (1) – retrograde ejaculation.
Conclusion. EUSP is technically applicable for patients with benign prostatic hyperplasia. Patients have shorter time of catheterization, risk profile, significant improvement of urination и support of antegrade ejaculation.
Endovideoscopic simple prostatectomy via extraperitoneal research as treatment of benign prostatic hyperplasia
Authors: Volkov Stanislav N. , Tereshchenko Vitaly I. , Stepanchenko Vladimir S. , Mikheev Robert K. , Grigoryan Olga R. , Andreeva Elena N. , Kolontarev Konstantim B.
Published: March 2024

Aim. To estimate the efficacy of endovideoscopic simple prostatectomy via extraperitoneal research as treatment of benign prostatic hyperplasia.
Materials and methods. In the period since January 2021 until May 2022 45 males with prostatic volume 60 g have underwent extraperitoneal endovideoscopic retropubic prostatectomy was. Endovideoscopic research consisted of standard technical steps: the creation of preperitoneal workspace, hemostasis control in the area of lateral peduncles and dorsal venous complex, anterior transverse incision of prostatic capsule, simple prostatectomy and organ extraction.
Results. Mean weight of resected prostatic tissue was 79.3±17.4 g. Mean operation time was 104.3±25.4 min. No conversion into open prostatectomy was needed. Blood transfusion was provided in 3 patients. After 6 months 40 patients demonstrated decrease of mean IPSS (International Prostate Symptom Score) from 25.5±2.4 to 6.2±2.1, increase of Qmax from 6.1±2.8 to 18.7±3.4 ml/s. No patients had urinary incontinence.
Conclusion. Endovideoscopic retropubic simple prostatectomy via extraperitoneal research (Millin’s method) is workable and technically simple surgical method.
Laparoscopic nephrectomy for polycystic kidney disease: Benefit or necessity?
Authors: Firsov Mikhail A. , Simonov Pavel A. , Duntz Daria A. , Shalamay Elena V. , Alekseeva Ekaterina A. , Bezrukov Eugene A. , Sorsunov Sergey V.
Published: March 2024

Background. According to foreign and domestic authors, autosomal dominant polycystic kidney disease (ADPKD) is a disease accompanied by a progressive deterioration in the functional state of the kidneys and occupies a significant contribution to the structure of all causes leading to the end stage of chronic renal failure (ESRD). An increase in the volume of the kidneys and the development of complications significantly worsen the quality of life of these patients. Open surgical interventions are accompanied by a more severe course. In this connection, the question of choosing the timing and method of surgical intervention in this group of patients remains relevant.
Aim. To evaluate the results of nephrectomy in patients with ADPKD for the period from 2016 to 2022, performed at the Krasnoyarsk Regional Clinical Hospital.
Materials and methods. Within 6 years, 22 nephrectomies were performed in 20 patients with ADPKD. Monolateral nephrectomy was performed in 12 cases, simultaneous bilateral surgery was performed in eight patients. The mean age of the patients was 51.3±7.9 years. Mostly nephrectomy was performed by laparoscopic approach (17 patients), lumbotomy operation was performed in three patients. The need for conversion during laparoscopic operations was not noted.
Results. Open surgical treatment was performed only because of uncontrolled gross hematuria and suppuration of cysts. All patients were transferred to the intensive care unit after surgery. Repeated surgery due to the development of bleeding was required in 33.3% of cases. The need for an inpatient stage of treatment was 15.1±2.8 days. In one case, a fatal outcome was recorded. Laparoscopic nephrectomy was performed in 17 patients, monolateral in seven patients, staged bilateral in two, and simultaneous bilateral in eight patients. In 41% of cases, in addition to pain and hypertension, nephrectomy was due to the upcoming kidney transplantation. The average volume of removed kidneys was 3138.74±356.30 ml. The average bed-day was 8.86±2.4 days.
Conclusion. The increase in the number of patients with ADPKD and ESRD raises the question of the improvement in their quality of life that can be achieved by unilateral or bilateral nephrectomy. However, there are no clearly regulated criteria that determine the indications for these types of surgery. Despite certain difficulties, we believe that laparoscopic nephrectomy in patients with ADPKD and ESRD is the most optimal.
Prevention of postoperative pyelonephritis in patients after percutaneous nephrolithotripsy for large and coral kidney stones
Authors: Neymark Alexander I. , Gryadunov Dmitry V. , Suzopov Egor V.
Published: March 2024

Background. Improving the results of prevention and treatment of postoperative pyelonephritis, the most frequent complication of percutaneous nephrolithotripsy, is an important task of modern urology.
Aim. To determine the effectiveness of using physiotherapeutic procedures (magnetotherapy and laser therapy) for prevention of pyelonephritis development in the postoperative period.
Materials and methods. The study included 72 patients with kidney stones of large size who underwent percutaneous nephrolithotripsy. The patients were divided into two groups: group 1 – 44 patients with kidney stone over 2.5 cm (including coral), group 2 – 28 patients with kidney stone over 2.5 cm (including coral) who underwent physiotherapeutic procedures in the perioperative period in combination with antibiotic therapy. All patients underwent percutaneous nephrolithotripsy with preoperative administration of antibacterial therapy. All patients underwent urine and stone culture, as well as laboratory and clinical evaluation of pyelonephritis attack development in the postoperative period.
Results. Analysis of histories showed that in group 1, clinical symptoms of pyelonephritis exacerbation were observed more frequently in operated patients than in patients who underwent physical therapy in the perioperative period. The severity and duration of hyperthermia in the group 2 was noted to be not so high and prolonged. The percentage of microflora detection in urine and stone cultures was insignificantly different in both groups. At the same time, the level of leukocytosis in the group 2 in the postoperative period was on average lower, a 3-fold decrease in the frequency of prescribing "reserve" antibacterial drugs was also revealed.
Conclusion. In patients with large and coral kidney stones physiotherapeutic procedures can be used in combination with antibacterial therapy for prevention and treatment of pyelonephritis exacerbation in the postoperative period after percutaneous nephrolithotripsy.
WAYS OF COMMERCIALIZATION OF YOUTH STUDENTS' ENTREPRENEURSHIP PROJECTS AND INCREASING BUSINESS INCUBATOR ACTIVITY IN THE CONDITION OF GIVING FINANCIAL INDEPENDENCE TO EDUCATIONAL INSTITUTIONS
Authors: Narzullaev Shodiyor Eshpulatovich
Published: March 2024

The article analyzes reforms in providing financial independence to educational institutions of the Republic of Uzbekistan and ways to achieve financial support for ideas and projects of young entrepreneurs who graduate from educational institutions. Opinions of foreign and domestic scientists regarding the financing of the business incubator system are given. In addition, information is provided on models of financial support for commercialization of innovative business ideas, scientific and technological development projects and programs of students who are members of universities, technical schools, colleges, vocational schools, monocenters, public and private business incubators, and additional the economic benefits of creating new workplaces are highlighted.
THE ECONOMICS OF EDUCATION: INVESTING IN HUMAN CAPITAL
Authors: Khodjamuratova Gulbakhar Yuldashevna
Published: March 2024

The economics of education is a crucial area of study that examines the impact of educational investments on economic development, individual income, and overall productivity. It delves into how education contributes to human capital formation, which in turn has far-reaching implications for economic growth and social progress. Understanding the economic dimensions of education involves analyzing the costs and benefits of educational investment, as well as the long-term impact on shaping the future workforce and fostering innovation and technological advancement. Investing in human capital through education is widely recognized as a driver of economic development. A well-educated workforce is essential for a country's competitiveness in the global economy.
Assessment of the Financial Stability of Airlines with Different Business Models before, during and after the COVID-19 Pandemic
Authors: Savchina O. V. , Pavlinov D. A.
Published: March 2024

The Russian airline market for the first time since the sharp decline in passenger traffic in 2020 showed growth rates of revenue per passenger-kilometre in 2021. This indicates a step towards recovery after the biggest crisis the industry has seen in all of history. The purpose of the study is to assess the financial stability of the Russian air carriers for the last three years: 2019 (pre-COVID-19), 2020 (COVID-19) and 2021 (post-COVID-19), with the help of applying bankruptcy likelihood prediction models. The analysis was conducted for 4 airlines, each of them having a different business model that they follow (national flag carrier, low-cost carrier, ultra-low-cost carrier and regional carrier). The market positions of each airline were identified, highlighting the rapid growth of low-cost carriers, even during the COVID-19 crisis. The same cannot be said for full-service airlines, which have fallen the most in both profit and traffic. Calculations of bankruptcy models showed that low-cost airlines were more financially stable during the COVID-19 pandemic, while full-service air carriers experienced uncertainty during 2020 and only gradually recovered in 2021. These results coincide with other research regarding which business model is less vulnerable during crises, however this is very dependent on the region in which airlines operate in: both low-cost carriers and full-services airlines, according to other authors, show high financial sustainability. Such contradiction in the current research highlights the relevance of further analysis in this area to provide answers that are more concrete.
Sustainability Indices and the Calendar Effect
Authors: Kalimuthu K. , Shaik S.
Published: March 2024

The investing landscape has undergone a significant shift. Investors are interested in stocks that not only increase shareholder  wealth  but  also  give  high  priority to  environmental, social, and  governance  issues. The  purpose  of the study is to examine the  presence  of  a  calendar  effect  on  the  BSE  sustainability  indices. The  daily  closing prices  of  the  BSE  CARBONEX, BSE  GREENEX, BSE 100, BSE  Sensex, and  Nifty have  been  collected. The  study is using various methods like descriptive statistics, the unit root test, the day of the week return, the ordinary least squares method (OLS), and the GARCH (1, 1) model. It  is  clear  from  the  study results  that  sustainability index returns follow the pattern of the BSE 100 and Sensex. There is a high positive and statistically significant Tuesday effect during the full sample period and period II. The GARCH (1, 1) model indicates there is a significant Monday effect on all indices. The result obtained in this paper is useful to investors to frame their investment strategy, for academicians to study the performance of the indices for different periods, and for business people to know the trend and tendencies.
Assessment of Tax Risks Arising from Personal Income Tax Agents
Authors: Smirnova E. Е.
Published: March 2024

Personal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the  assessment  of  risks  arising  from  both  tax  agents  (at  the  micro  level)  and  the state represented by tax authorities (at the macro level). The subject of the study is tax risks on personal income tax, and the purpose is to develop proposals for their assessment and reduction. Objectives: to classify tax risks according to  personal  income  tax;  to  clarify  the  quantitative  characteristics  of  tax  risks;  to  identify  directions of their decline. The relevance of the study is  dictated  by  the  need  to  study  theoretical  issues  and  practical aspects of the emergence of tax risks on personal income tax. The main methods of study are systemic, logical, theoretical cognition, scientific abstraction. The results  of  the  study include  the  following:  identification  of  the main types of tax risks for personal income tax and the development of a tax risks matrix for their assessment depending on residence, type of contract, amount of payment, court decisions, taking into account the possibility of identification, determination of amount of risk (arrears and penalties as well as  intention). Conclusions: in  the paper developed proposals for the assessment and reduction of tax risks under personal income tax: on the basis of the classification of tax risk (by subject, by basis of occurrence, by elements of taxation, by connection with tax checks, by types of risks, by the time of identification of tax risk, as well as taking into account the  regional specifics) the amount of possible tax risk is calculated on the example of specific income  (premium, financial assistance, gift) a tax risk matrix has been developed for practical application, which will enable to assess and rank tax schemes aimed at reducing tax obligations under personal income tax.
Innovative Development of tax Administration in Russia
Authors: Kirova E. A. , Karp M. V. , Samodelko L. S. , Zakharova A. V.
Published: March 2024

The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests  of  tax authorities  and  taxpayers, and  prevent  tax risks. The purpose of the  study is  to  identify trends  of  tax administration  in  Russia  and  to  develop  a  forecast  of its innovative development from the standpoint of classical principles of taxation. To achieve this  goal, it  was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of  empirical  data  of  information  platforms, as  well  as  a  systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their  concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.
An Empirical Study on Acquisition, Resale and Retirement of Treasury Stocks: Based on The Corporate Governance Characteristics and ESG Performance
Authors: Park Gin Hyeuk , Lee Jang Woo
Published: March 2024

This study presents the results of an empirical analysis of companies listed on the Korean domestic stock market from 2013 to 2021, following the 2011 revision of the Commercial Code. This study investigates how a company's governance structure and ESG activities affect the repurchase, resale, and retirement of treasury stock, and how such actions impact the company's market valuation. The empirical analysis shows that various corporate governance variables, including ownership structure, influence treasury stock-related actions. The impact on company value varies, depending upon the level of corporate governance variables. A company's ESG activities primarily have a positive impact on the repurchase and retirement of treasury stock. Furthermore, our study reveals that when companies with relatively low ESG evaluation ratings repurchase and retire treasury stocks, their value increases. However, the resale of treasury stock had a negative impact on company value for both the high and low ESG evaluation rating groups.
Speculation Sentiment in Korea
Authors: Park Hayeon
Published: March 2024

This study measures speculative sentiment in the Korean stock market using the primary market of leverage exchange-traded funds (ETFs.) In the ETFs’ primary market, observable arbitrage activity corrects the mispricing between ETF shares and underlying assets. This arbitrage activity in the leveraged ETFs proxies for the scale and direction of speculative demand shocks. I have constructed a Korean version of the speculative sentiment index using a sample of leveraged ETFs that track the KOSPI200 index. The index shows a negative correlation with contemporaneous market returns and negatively predicts returns after 3 months. Additionally, I introduce a novel speculation sentiment index that considers investor-specific trading data and verify that the above results are primarily driven by speculative demand shocks initiated by individual investors. Compared to a study conducted on the U.S. stock market, this result shows that the Korean stock market experiences a relatively slower process of price reversion to its fundamental value after speculative demand shocks.
INTERNALIZATION OF INCLUSIVE EDUCATION THROUGH CHILDREN'S LITERATURE WITH DISABILITY THEME
Authors: Zahro Diyan Fatimatuz , Haryati Isti , Setiawan Akbar Kuntardi
Published: March 2024

The aim of this study is to describe the internalization of inclusive education through children's literature with the theme of disability. The research data are words, phrases and sentences in the children's book Meine Füße sind der Rollstuhl, which shows the internalization of inclusive education values, shown by the character Margit, and other characters. The research data source is the children's story Meine Füße sind der Rollstuhl, written by Franz-Joseph Huainigg, published in 2003. Data collection involved utilizing note-taking techniques to capture key aspects of the narrative. Subsequently, all gathered data underwent analysis using both a referential identity approach and reflective, introspective methods. The results of this study show that literary works, especially children's literature, can be a beneficial media for internalizing inclusive education. The introduction and internalization of inclusion education values through children's literature with disability themes is relevant to develop children’s positive character. It is in consonance with what Horace stated about the function of literature that not only entertains but also educates. The internalization of inclusive education values through disability-themed children's literature, both receptively and productively, is expected to help overcome the problems of implementing inclusive education in Indonesia so that equality in education, as all people aspire to, can be realized.
PENGARUH MODEL PEMBELAJARAN REALISTIC MATHEMATICS EDUCATION BERBANTU MEDIA KANTONG BILANGAN TERHADAP HASIL BELAJAR SISWA MATERI PENJUMLAHAN KELAS II SD NEGERI 3 GENENGSARI KEC.KEMUSU KAB.BOYOLALI
Authors: Rochmana Dewi , Kartinah Kartinah , Rofian Rofian
Published: March 2024

Latar belakang yang mendorong penelitian ini adalah rendahnya hasil belajar siswa pada materi penjumlahan. Siswa-siswi cenderung menghafal penjumlahan saja tanpa mengetahui konsep penjumlahan tersebut. Ini dibuktikan dengan sulitnya siswa menjawab pertanyaan yang diberikan oleh guru mengenai materi penjumlahan serta Kurangnya guru dalam menerapkan model pembelajaran dan media pembelajaran membuat tujuan pembelajaran belum tercapai dengan baik. Permasalahan dalam penelitian ini adalah apakah model pembelajaran Realistic Mathematics Education (RME) berbantu media kantong bilangan terhadap hasil belajar siswa materi penjumlahan kelas II SD Negeri 3 Genengsari Kec.Kemusu Kab.Boyolali? Tujuan pelaksanaan penelitian ini adalah untuk mengetahui adanya pengaruh model pembelajaran Realistic Mathematics Education berbantu media kantong bilangan terhadap hasil belajar siswa materi penjumlahan kelas II SD Negeri 3 Genengsari Kec.Kemusu Kab.Boyolali. Jenis penelitian ini adalah kuantitatif. Desain penelitian ini menggunakan Pre Eksperimental Design yang berbentuk One Group Pretest Posttest Design. Populasi dalam penelitian ini adalah peserta didik kelas 3 SD Negeri 3 Genengsari. Sampel yang digunakan yaitu peserta didik kelas II SD Negeri 3 Genengsari yang terdiri dari 16 peserta didik. Teknik sampling dalam penelitian ini adalah mengggunakan sampling jenuh. Data dalam penelitian ini diperoleh melalui wawancara, observasi, tes dan dokumentasi. Teknik analisis data yang digunakan pada analisis awal adalah uji normalitas. Analisis akhir menggunakan uji normalitas, uji hipotesis, dan uji ketuntasan belajar. Rata-rata hasil belajar peserta didik yang menunjukkan pembelajaran tanpa menggunakan model pembelajaran Realistic Mathematics Education berbantu media kantong (pretest) sebanyak 64,375%. Sedangkan rata-rata hasil belajar peserta didik setelah diberi perlakuan (posttest) dengan menggunakan pembelajaran Realistic Mathematics Education berbantu media kantong sebanyak 78,125 %. Hal tersebut diperkuat dengan hasil perhitungan uji t berpasangan dapat disimpulkan bahwa uji t berpasangan pada hasil pretest dan posttest menghasilkan nilai signifikansi 0,002 < 0,05 maka H0 ditolak dan Ha diterima atau dapat dikatakan bahwa model pembelajaran Realistic Mathematics Education berbantu media kantong bilangan berpengaruh  untuk meningkatkan hasil belajar peserta didik kelas II materi penjumlahan SD Negeri 3 Genengsari. Berdasarkan hasil penelitian ini saran yang dapat peneliti sampaikan hendaknya guru supaya menggunakan model pembelajaran Realistic Mathematics Education digunakan dalam kegiatan pembelajaran materi penjumlahan.
DEVELOPMENT OF CEFR-BASED QOWA'ID LEARNING EVALUATION TOOL WITH THE HELP OF WORDWALL INTERACTIVE GAMESTO IDENTIFY STUDENTS' UNDERSTANDING
Authors: Hania Irfan , R. Umi Baroroh  , Madah Rahmatan  , Alimudin  , Yuli Imawan
Published: March 2024

This development research aims to develop a CEFR-based qowa'id learning evaluation tool using an interactive Wordwall game with the aim of identifying the level of student understanding and so that it can be accessed by students more flexibly without being limited by space and time, more effectively and is also expected to be more efficient in learning. its maintenance. This research is a research and development (Research & Development). This research aims to produce a product or develop a product. The results in this study are based on the student's own assessment response described through the distribution of a questionnaire that has been carried out with a percentage score of 91.19% of the maximum score of 100%. Student test results to identify qowa'id understanding, at the level of understanding the material at 78.51% and not understanding the material at 21.49%. Therefore, it can be concluded that almost all students give an assessment that can be categorized as Very Good on the Wordwall interactive quiz game that has been used and from the test results that have been carried out that on average students understand the qowa'id material that has been combined with the interactive Wordwall game.
TAUẒĪF MAHĀRAH AL-QIRĀAH FI TAḤQĪQ AL-MAKHṬŪṬĀT AL-‘ARABIYYAH
Authors: Khalil Mohammad Gbodofu  , Mukadam Abdur-Rasheed Mahmoud
Published: March 2024

This study aims at the importance of reading in the investigation of manuscripts, as it requires a wide knowledge, long experience, and a lot of reading. A good reading is the one that eases the difficulties for the investigator, and overcomes the obstacles for him. This paper is a study of the method by which the reading skill is employed in the verification of Arabic manuscripts. After the introduction, the writer spoke briefly about the research method or method, as well as the skill of reading and the verification of manuscripts. Then he sheds light on the role of reading in the verification of manuscripts, and the errors of scribes in manuscripts, then he talks about the investigator's treatment of the text of the manuscript while relying on sources and references related to education and what is related to the verification of manuscripts, referring to them at the end of the research.
Taradhin Principle in Fiduciary Guarantee Parate Execution after the Decision of the Constitutional Court No. 18/PUU-XVII/2019
Authors: Muhammad Tun Samudra
Published: March 2024

This article was analyzes the principle of Willingness in the Execution of fiduciary guarantees after the decision of the Constitutional Court Number 18/PUU-XVII/2019, in practice Parate execution can be carried out either with or without the consent of the debtor, such conditions often lead to acts of coercion and violence from fiduciary guarantee holders, even giving opportunities to arbitrary acts committed by fiduciary recipients (creditors) and degrading the dignity of the debtor. From the research conducted, it was found that the application of the principle of willingness in the Parate Execution of fiduciary guarantees by the Constitutional Court provides benefits and prevents harm to debtor and creditors, this can be seen from the main idea of the Court which states that parate Executions should no longer be carried out without an agreement of the customer's and the customer's willingness to return the collateral. If the customer does not admit the defaulted, then the fiduciary holder can submit an application through fiat Execution to the Court.
Legal Politics of the Existence of Fatwa in Islamic Financial Institutions: Evidence from Indonesia
Authors: Heris Suhendar  , Oyo Sunaryo Mukhlas  , Atang Abd. Hakim
Published: March 2024

The existence of the DSN-MUI Fatwa cannot be separated from the political situation of Indonesia and the legal politics of the formation of Islamic economic regulations. At the end of Soeharto's presidency, the government began to listen to the aspirations of Muslims to incorporate sharia values into legislation. This research aims to examine the background of the issuance of Fatwa DSN-MUI through a legal political approach, and examine the legal position of Fatwa DSN-MUI in Islamic financial institutions. The type of normative research whose object of study is Fatwa DSN-MUI using statute approach, conceptual approach, and historical approach. Sources of legal and non-legal materials were obtained from literature and documentation studies. The existence of Fatwa DSN-MUI is caused by two factors, namely: First, the existence of regulations that require every Islamic financial institution to carry out its business activities in accordance with the Fatwa DSN-MUI; and Second, the development of product innovation in every Islamic financial institution that requires Fatwa DSN-MUI as norms and operational guidelines that govern it. Therefore, the position of Fatwa DSN-MUI in legal substance is morally and legally binding for all Islamic financial service business actors. The binding of the DSN-MUI Fatwa is due to the existence of orders from the legislation. This is differentiates the Fatwa of DSN-MUI from other religious fatwas.
Exílio, escravidão e representatividade: uma análise de O crime do cais do valongo
Authors: Souza Silva Bruno Henrique , Osana Zolin Lucia
Published: March 2024

O presente trabalho pretende refletir sobre a forma como experiências tais quais o exílio, a escravidão e o silenciamento são representados no romance O crime do cais do Valongo, da autora brasileira Eliana Alves Cruz (2018), a partir da análise de conceitos como exiliência, desenvolvido por Alexis Nouss (2016), e das reflexões acerca da temática do exílio, problematizadas por Edward Said (2003). Além disso, tomando como norte pesquisas sobre a participação feminina na literatura contemporânea, executadas pela professora Lúcia Osana Zolin, buscou-se ainda problematizar questões como representatividade e o espaço ocupado pelos negros na produção literária e no mercado editorial brasileiro.
O grande amor de nossas vidas e Os sete gatinhos: uma análise semiológica das espacialidades
Authors: De Oliveira Arantes Mariana
Published: March 2024

o presente texto tem por objetivo analisar, em uma perspectiva semiológica expressa pela teórica francesa Anne Ubersfeld (2005) e por Jacó Guinsburg (1988), o conjunto de signos que compõe a espacialidade nas obras O grande amor de nossas vidas (1981), de Consuelo de Castro, e Os sete gatinhos (2017), de Nelson Rodrigues. O espaço delimitado por quatro paredes é uma das similaridades nos textos dos dramaturgos Castro e Rodrigues, por conseguinte, justifica-se o destaque ao espaço privado nesse estudo. Assim, a partir dos preceitos semiolexicais, verifica-se no interior da casa os lugares cênicos das obras no quais há manifestação de opressões expressas na personagem do pai em ambas as peças analisadas. Do local doméstico da família sobressaem-se embates sociais e econômicos debatidos em uma perspectiva da crítica teatral brasileira, a partir de nomes como Sábato Magaldi (1992), Yan Michalski (1989) e Jefferson Del Rios (2010).
O professor de literatura e sua formação continuada para atuação na educação básica
Authors: Pereira Marcos Aparecido , Magalhães Epaminondas de Matos
Published: March 2024

Discutir a formação continuada do professor da educação básica que trabalha com o texto literário é uma forma de reconhecer as problemáticas que perpassam a escola no que se refere ao êxito do trabalho de formação de leitores literários. Isso se dá porque o know-how do profissional leitor impacta na forma como a literatura é apresentada, discutida e efetivamente lida no espaço escolar. Assim, buscaremos refletir sobre o processo formativo do professor de literatura, em especial daquele que atua no ensino médio, a fim de perceber a demanda de aperfeiçoamento profissional nesta área e as especificidades que perpassam pelo processo letramento literário desenvolvido na escola.
Criar para si uma biblioteca: um estudo sobre a importância da literatura na vida e na docência
Authors: Conde da Silva Alessandra Fabrícia , Benchimol-Barros Silvia Helena , Freire Chaves Sérgio Wellington
Published: March 2024

Este artigo, considerando a metáfora borgeana da biblioteca como o universo, realiza uma discussão ensaística sobre a importância da literatura na vida do leitor, sua vivência e seus sentidos na docência, à luz de ponderações literárias de Umberto Eco, Italo Calvino, Harold Bloom, Tzvetan Todorov e posicionamentos filosóficos de Giorgio Agamben. O objeto central de nossas reflexões é analisar o ensino da literatura no contexto de orientação do Estágio Supervisionado com alunos do curso de Letras Língua Portuguesa, pensado sob a perspectiva de construção de acervo bibliográfico de suporte à formação e ao fomento do autoconhecimento em dimensão alargada, como sugestão paradigmática para a docência e por intermédio do texto literário.
Desvairadas para além de 22: modernismo, vanguarda e outros tons do feminino
Authors: Raposo Elaine , Brandão Izabel F. O. , Lourenço da Silva Laureny Aparecida , Freitas Sávio Roberto Fonsêca de
Published: March 2024

Apresentação dossiê
A Gilda de Mello e Souza e Nelly Novaes Coelho: vozes da crítica brasileira de autoria feminina
Authors: Machado Ferreira Ana Carolina
Published: March 2024

Resumo 

Gilda de Mello e Souza e Nelly Novaes Coelho foram duas importantes professoras, intelectuais e ensaístas brasileiras. Gilda possui notável produção acerca da arte, da moda e da literatura brasileira. Nelly Novaes Coelho se dedicou inteiramente à literatura infantojuvenil e à literatura brasileira de autoria feminina. No campo da crítica, essas escritoras produziram importantes estudos sobre diversos autores e, em comum, sobre Clarice Lispector. Este artigo traça um panorama sobre a vida e a produção acadêmica de Gilda de Mello e Souza e Nelly Novaes Coelho e destaca as semelhanças no olhar crítico quando ambas as autoras analisaram a escrita moderna e única de Clarice Lispector.  

Palavras-chave: Crítica. Literatura de autoria feminina. Crítica de autoria feminina. Crítica brasileira.