bluuebunny/crossref_metadata_2025 huggingface dataset:
Phytobiotics in world practice: plant species and active substances, efficiency and limitations, perspectives (review)
Authors: Timofeev N. P.
Published: December 2021

In the review the historical preconditions for implementation and the state of use (for 2021) of phytogenic substances as growth and productivity stimulators of farm animals are considered. The main aspects of phytobiotics use have been analyzed in detail: 1) mechanisms of action; 2) distinction between phytobiotics and veterinary medicines; 3) species range of the plants used and their active substances; 4) productive efficiency. The following limitations and disadvantages in the use of existing phytobiotics are considered: they do not have a direct anabolic effect and are useless under severe stress, and by the combination of bad factors the negative effect cannot be overcome. In addition, there are problems with their safety. Other limitations - the composition of phytobiotics varies widely, there is no standardization for active substances, and attempts to do this reveal cytoxicity in very small dosages of these compounds (essential oils, saponins, isoquinoline alkaloids). In the prospect of further studies, unique plant sources from Russia are proposed, which are absent abroad and contain ecdysteroids as biologically active components, not available in the phytogenic substances widely used now. Distinctive properties of phytoecdysteroids and ecdysterone as their main representative are as follows: feed additives containing them relieve severe stress, conventional phytobiotics do not have such an effect; have direct anabolic effect; have pleiotropic (multiple) effect. Their use in livestock breeding does not cause fears, as they are safe substances. It is possible to combine such substances with other antimicrobial agents in order to improve bioavailability and prolong the action of the active ingredient of ecdysterone
The effect of the herbicide Magnum on the yield and quality of flax products
Authors: Rozhmina T. A. , Zhuchenko A. A. , Gerasimova E. G. , Andreeva I. A. , Smirnova A. D.
Published: December 2021

The aim of the research was to study the response of various flax genotypes to the treatment of plants with a sulfonylurea herbicide – Magnum (active ingredient is metsulfuron-methyl) and to identify resistant forms for use in breeding programs for herbicide resistance. In 2018-2020 an assessment of 24 varieties and promising lines of fiber flax of domestic and foreign selection for resistance to this herbicide was carried out, the treatment of crops with the preparation was carried out at the recommended consumption rate of 0.01 kg/ha in the “herringbone” phase. It has been proved that the use of this herbicide leads to uneven plant growth during the “herringbone – flowering” period, which negatively affects the yield and quality of flax fiber. The decrease in the main indicators of the productivity and quality of the fiber in the variant with the use of the herbicide in comparison with the control, depending on the genotype was: in plant height – up to 44.4 %, in the weight of the technical part – 71.1 %, in the fiber mass – 74.8 %, in «myklost» (the ratio of the technical length of stem to its diameter)– 46.3 %, in the length of the elementary fiber – 27.7 %. A high level of resistance (over 80 %) to the herbicide Magnum for all analyzed traits was shown by the varieties Atlant (Russia) and Mogilevsky (Belarus). It was shown that when treating fiber flax plants with the herbicide, as a rule, an increase in inflorescence occurs due to a decrease in the technical length of the stem. It results in rise of the main indicators of seed productivity in most of genotypes under the influence of the Magnum preparation – the number of bolls and seeds per plant (up to 3.2 times). The exception was the variety Vega 2 (Lithuania), which had a decrease in the number of bolls per plant in the variant with herbicide treatment compared with the control by 1.8 times, and in the number of seeds by 5.3 times. This varietywasalso the most sensitive to the effect of Magnum in all parameters of productivity and fiber quality. The results are consistent with the data obtained whentreating various collection samples of fiber flax with a tank mixture Magnum + Herbitox L + Miura at the recommended consumption rates (0.007 + 0.6 + 1.0 kg(l)/ha).
Assessment of winter garlic collection according to productivity and biochemical composition in the conditions of the Kirov region
Authors: Cheglakova O. A. , Denisova A. V. , Motov V. M.
Published: December 2021

The article presents the results of studying the winter garlic collection according to a complex of traits in the conditions of the Kirov region in order to identify for the breeding process promising forms with high productivity, good biochemical composition, suitability for mechanized sowing. During the study, planting with bulblets was used as the most common method of reproduction. In 2019-2020, fifteen varietal samples of winter garlic of different ecological and geographical origin adapted to local growing conditions were studied. Overwintering of all samples was 100 %. Varietal samples No. 154, 96, 116, 136, 155 and the standard variety Lyubov are suitable for mechanized sowing (clove weight is 5 g or more). According to the yield relative to the Lyubov standard variety (0.82 kg/m2 ), variety sample No. 115 stood out (1.02 kg/m2 ), LSD 05 = 0.16 kg/m2 . The maximum height of a scape of 122.5 cm was noted in the Kirovsky variety. According to the size of the bulblets, varietal samples No. 135 and 140, having 0.15 g weight of 1 bulbet were distinguished. According to the biochemical composition, the following varietal samples were selected: No. 155 having a combination of an increased content of dry matter (46.24 %) and sugar (15.82 %); No. 135 having a high content of ascorbic acid (13.20 mg%). The sample No. 154 also had a complex of valuable traits: the maturation 12 days earlier relative to the control and other samples; the highest leaf length and width (51.9 and 2.3 cm, respectively); the largest number of scapes (6 pieces); a high yield of 0.94 kg/m2 (at the control level); a maximum average clove weight (7 g).
Nomenclatural standards of black currant cultivars bred by Sverdlovsk Horticultural Breeding Station. Part I
Authors: Bagmet L. V. , Chebotok E. M. , Shlyavas A. V.
Published: December 2021

In the herbarium of cultivated plants of the world, their wild relatives and weeds (WIR) a collection of nomenclatural standards for cultivars of domestic breeding is being created. Nomenclatural standards are carriers of the authenticity of the genetic information of the breeding achievements and should be kept indefinitely in the scientific herbarium collection. A herbarium sample collected with the direct participation of an expert, which can be the author of the cultivar or official representative of the author's breeding organization, is designated as the nomenclature standard. The nomenclatural standard confirms the originality of the cultivar, protects the copyright of its creators. The article publishes the nomenclature standards of 10 black currant (Ribes nigrum L.) cultivars, bred at Sverdlovsk Horticultural Breeding Station from 1983 to 1997 and included into the State Register of Breeding Achievements: Akkord (WIR-54112), Vasilisa (WIR-54115), Vympel (WIR-54118), Globus (WIR-54119), Dobry Dzhinn (WIR-54121), Pilot (WIR-54127), Slavyanka (WIR-54129), Udalets (WIR-54132), Fortuna (WIR-54133), Shaman (WIR-54134). In addition to the description of the nomenclature standards, the distinctive taxonomic and economically valuable traits of each cultivar are given. Herbarium samples of nomenclature standards are made in accordance with the recommendations of the International Code of Nomenclature for Cultivated Plants (ICNCP), registered in the database "VIR Herbarium" and included in the Herbarium of cultivated plants of the world, their wild relatives and weeds (WIR).
Influence of the composition of nutrient media on the productivity and biological activity of the strain of entomopathogenic fungus Beauveria bassiana
Authors: Sharapova I. E.
Published: December 2021

The productivity and biological activity of the entomopathogenic fungus Beauveria bassiana (F-145) strain during the liquid-phase cultivation on various substrates for developing a biopesticide in its native form was analyzed (the research was carried out in 2019). For submerged cultivation, by-products from dairy and beer production (milk whey and brewing spent grain liquor) were used as components of the nutrient medium with addition of diesel fuel (DF) and Tween-80 as inducers of biological activity. It has been established, that the productivity of the strain on industrial by-product substrates was 1.5-2 times higher than on the Czapek medium. A high yield of a mycelial biomass with a titer of 108 -1010 CFU/ml was shown in a 5-day suspension based on a mixture of milk whey and brewing spent grain liquor. The biological activity of the culture suspension of the strain was determined. It was shown that the nematicidal activity of Beauveria bassiana strain with regard to nematodes of the Rhabditis sp. was largely manifested in a suspension obtained on a mixed medium with the addition of inducers. Ninety per cent death at mobile nematode stages was registered within one or two days of test-organism incubation. A complex nutrient medium composition containing by-products and inducers contributed to the preservation of the biological activity of the strain. The strain nematicidal activity was established at the level of 67-80 per cent with a titer of 106 -107 CFU/ml when the suspension was stored for 67 days.
The effect of prebiotic with bifidogenic properties on morphometric parameters of rabbits
Authors: Vinogradova E. V. , Chugreev M. K. , Kulmakova N. I.
Published: December 2021

The research was aimed at study of the potential and effectiveness of lactulose use in rabbit breeding. Lactulose is an isomer of milk sugar (disaccharide), it serves as a nutrient substrate for saccharolytic bacteria. The latter decompose it into short-chain fatty acids - lactic, acetic, propionic, butyric. At that time, the pH of the contents of the colon decreases. The microbiocenosis uses lactulose as a source of carbohydrates and energy. In this work, the optimal dosage and method of introducing lactulose into the diet of young rabbits of the California breed are calculated and determined experimentally. The experiment (2013-2016) involved male rabbits at the age of 45 days. The duration of the experiment was 60 days. The control group and two experimental groups of 20 heads each were formed by the method of analog pairs. The dry type of feeding was used using full-grain granular compound feed KK-92. Lactulose concentrate "Lactusan" was used, being added to drinking water. As the basic value of the norm for the introduction of lactulose into the diet of rabbits for further planned experiments, 0.06 g/kg of live weight per day was taken. As a result of the conducted studies, some responses of the rabbit body were revealed when they were raised using the lactulose prebiotic, which has bifidogenic properties. The influence of different dosages of lactulose on some morphological parameters and meat productivity of rabbits was established. The mass of the examined internal organs did not undergo critical changes. The introduction of lactulose into the diet of California rabbits for 60 days at a dosage of 0.06 g/kg of live weight per day increased the slaughter yield by 3.1 %, and at a dosage of 0.12 g/kg ‒by 0.5 %.
Behavioral and Physiologic Effects of Dirty Bedding Exposure in Female ICR Mice
Authors: Merley Anne L , Hubbard Jennifer S , Rendahl Aaron K , Duke Boynton Felicia D , Collura Impelluso Lynn
Published: December 2021

Exposure of sentinel mice to dirty bedding is commonly used in health monitoring programs to screen colonies for clinical and subclinical disease. Despite the potential stressors present in dirty bedding, including but not limited to microorganisms, pheromones, and ammonia, it is unknown
whether sentinel mice exposed to soiled bedding experience stress. In this study, select behavioral and physiologic changes associated with stress were assessed in female ICR mice exposed to dirty bedding. Behavioral parameters included evaluation in the home cage and selected behavioral tests;
physiologic measurements included neutrophil:lymphocyte ratio and weight. Mice in the acute group were exposed for 24 h whereas mice in the chronic group were exposed for 4 wk. Mice in the chronic group exposed to dirty bedding weighed less at days 21 and 28 than did control mice. Chronic
mice exposed to dirty bedding also exhibited decreased net weight gain over the entire study period as compared with control mice. No significant differences were detected in the other behavioral and physiologic parameters measured. These results indicate that dirty bedding exposure may affect
sentinel mice, but further investigation is needed to determine the specific mechanism(s) behind the weight difference.
Extended-release Buprenorphine, an FDAindexed Analgesic, Attenuates Mechanical Hypersensitivity in Rats (Rattus norvegicus)
Authors: Alamaw Eden D , Franco Benjamin D , Jampachaisri Katechan , Huss Monika K , Pacharinsak Cholawat
Published: December 2021

A new extended-release buprenorphine (XR), an FDA-indexed analgesic, has recently become available to the laboratory animal community. However, the effectiveness and dosing of XR has not been extensively evaluated for rats. We investigated XR's effectiveness in attenuating postoperative hypersensitivity in a rat incisional pain model. We hypothesized that high dose of XR would attenuate mechanical and thermal hypersensitivity more effectively than the low dose of XR in this model. We performed 2 experiments. In experiment 1, male adult Sprague–Dawley rats (n= 31) were randomly assigned to 1 of the 4 treatment groups: 1) saline (saline, 0.9% NaCl, 5 mL/kg, SC, once); 2) sustained-release buprenorphine (Bup-SR; 1.2 mg/kg, SC, once), 3) low-dose extended-release buprenorphine (XR-Lo; 0.65 mg/kg, SC, once), and 4) high-dose extended-release buprenorphine (XR-Hi; 1.3 mg/kg, SC, once). After drug administration, a 1 cm skin incision was made on the plantar hind paw under anesthesia. Mechanical and thermal hypersensitivity were evaluated 1 d before surgery (D-1), 4 h after surgery (D0), and for 3 d after surgery (D1, D2, and D3). In experiment 2, plasma buprenorphine concentration (n= 39) was measured at D0, D1, D2, and D3. Clinical observations were recorded daily, and a gross necropsy was performed on D3. Mechanical and thermal hypersensitivity were measured for 3 d (D0-D3) in the saline group. Bup-SR, XR-Lo, and XR-Hi effectively attenuated mechanical hypersensitivity for D0-D3. Plasma buprenorphine concentrations remained above 1 ng/mL on D0 and D1 in all treatment groups. No abnormal clinical signs were noted, but injection site reactions were evident in the Bup-SR (71%), XR-Lo (75%), and XR-Hi (87%) groups. This study indicates that XR-Hi did not attenuate hypersensitivity more effectively than did XR-Lo in this model. XR 0.65 mg/kg is recommended to attenuate postoperative mechanical hypersensitivity for up to 72 h in rats in an incisional pain model.
Feature of statistical data processing by computer mathematics systems tools
Authors: Moshchenko I. , Nikitenko O. , Kozlov Yu. , Zharko Yu.
Published: December 2021

Processes of error accumulation were analysed during arithmetic operations on statistical data obtained in the course of research on oscillations in cross-field electron vacuum devices.

The features of statistical data processing obtained as a result of experimental research were investigated using the most widespread computer mathematical packages.

The features of statistical data processing were investigated by processing a sample of 80 values of the magnetron generation frequency using popular mathematical packages Excel, Maple, Matlab and MathCad and comparing the results obtained with calculations using theoretical formulas. Calculation results for all packages give the same results for mean, variance and standard deviation. As for the coefficients of skewness and kurtosis, most of the results do not coincide.

Analysis of the calculation results showed that the difference in the obtained values ​​of the skewness and kurtosis is due to different definitions of these indicators in mathematical packages Excel, Maple, Matlab and MathCad. It is proved that in Microsoft Excel we cannot correctly construct a histogram without using additional operations, because the interval limits are calculated with errors. It leads to an incorrect determination of the number of elements into these intervals.

To build correctly a histogram using the Excel package, it is necessary to calculate the interval limits in advance.

It is concluded that before using computer mathematical packages for processing statistical data, it is necessary to analyze first by what formulas the required parameters are calculated and take appropriate measures to eliminate possible discrepancies with the parameters calculated using theoretical formulas.
The algorithm of decision-making in administration of anticoagulant therapy due to COVID‑19. Review
Authors: Petyunina O. V.
Published: December 2021

There is a hypothesis that on its late complicated stages, coronavirus disease of 2019 (COVID‑19) represents an endothelial disease. According to Peter’s Libbi data (2020), the endothelial monolayer measures up to 7000 m2 in surface area. The endothelial functions include anticoagulant, antiplatelet, anti‑inflammatory, vasomotion, and structure. The aim of the review was to figure out COVID‑19 logistics from the standpoint of its pathogenesis, in particular its thrombotic complications, to summarize data on the choice of an anticoagulant, its dose and duration of use. COVID‑19 is a new disease with the lack of evidence‑based data, however, its per‑syndrome analysis results in conclusion that the most part of acute and post‑COVID complications refer to thromboembolic ones. According to the recommendations of the European Society of Cardiology on diagnostic and treatment of thromboembolism, the need for thromboembolism prevention is defined in case of respiratory failure, installed intravenous catheters, infection (specifically pneumonia), bed rest, elderly age, etc. The adherence to evidence‑based recommendations will allow one to administer rational anticoagulation therapy without harm to a patient. It concerns both patients, who are on anticoagulant therapy at hospital admission, and those who requires its new administration. The following questions are mostly frequent arising in doctors: How one should manage a patient with active bleeding, or platelet levels < 25 · 109/ L, or with congenital abnormality of coagulation? What types of blood chemistry should be considered when administering anticoagulant? What therapy should be administered at discharge? Compliance with clear anticoagulation algorithms will prevent thromboembolic complications, further damage to organs and systems, and significant bleeding.
Penerapan Metode Fuzzy Tsukamoto untuk Menentukan Kualitas Proposal Layak Hibah
Authors: Haris Abdul
Published: December 2021

Penelitian ini bertujuan untuk mengembangkan suatu aplikasi pengajuan proposal Penelitian dan Pengabdian Masyarakat guna mempermudah proses pangajuan, monitoring dan evaluasi prosposal penelitian dengan menggunakan metode Fuzzy Tsukamoto, metode ini cukup mampu untuk untuk memetaka kualitas proposal yang layak hiba berdasarka katogori yang telah ditetapkan. Selain itu Aplikasi dibuat untuk memperbaiki proses yang masih konvensional menjadi proses yang terkompterisasi dari proses pengajuan sampai pada proses pelaporan selain itu juga mempermudah para reviewer untuk untuk memeriksa proposal dan laporan serta membantu pihak-pihak yang terkait. Dari hasil pengujian penerapan metode Tsukamoto pada aplikasi ini mengahasilkan akurasi yang cukup baik dengan tingkat kesalahan yang rendah namun perlu ada pengukuran pembanding dengan penggunakan metode lain.
Item Pool Quality Control in Educational Testing: Change Point Model, Compound Risk, and Sequential Detection
Authors: Chen Yunxiao , Lee Yi-Hsuan , Li Xiaoou
Published: December 2021

In standardized educational testing, test items are reused in multiple test administrations. To ensure the validity of test scores, the psychometric properties of items should remain unchanged over time. In this article, we consider the sequential monitoring of test items, in particular, the detection of abrupt changes to their psychometric properties, where a change can be caused by, for example, leakage of the item or change of the corresponding curriculum. We propose a statistical framework for the detection of abrupt changes in individual items. This framework consists of (1) a multistream Bayesian change point model describing sequential changes in items, (2) a compound risk function quantifying the risk in sequential decisions, and (3) sequential decision rules that control the compound risk. Throughout the sequential decision process, the proposed decision rule balances the trade-off between two sources of errors, the false detection of prechange items, and the nondetection of postchange items. An item-specific monitoring statistic is proposed based on an item response theory model that eliminates the confounding from the examinee population which changes over time. Sequential decision rules and their theoretical properties are developed under two settings: the oracle setting where the Bayesian change point model is completely known and a more realistic setting where some parameters of the model are unknown. Simulation studies are conducted under settings that mimic real operational tests.
mpact of Pandemic – COVID 19 in Agrarian Part of the Country – A Study across Villages Adopted by Mount Carmel College, Autonomous, Bangalore
Authors: HG Govinda Gowda
Published: December 2021

This paper is showing that COVID19 has affected all walks of life. Protecting lives of people suffering from the disease as well as frontline health responders have been the priority of nations. Governments have swung into actions since the Corona virus attack created an unprecedented situation. India declared a three-week nation-wide lockdown till mid-April in the initial phase, which was subsequently extended for achieving satisfactory containment of the virus spread.
Student questionnaire as assessment of quality monitoring of e-learning in medical education
Authors:   Poltava State Medical University, Skrypnyk I. M. , Prykhodko N. P. ,   Poltava State Medical University, Maslova G. S. ,   Poltava State Medical University, Shaposhnyk O. A. ,   Poltava State Medical University, Kryvoruchko I. G. ,   Poltava State Medical University
Published: December 2021

The aim of the work is a comprehensive assessment of the teaching quality at the Department of Internal Medicine №1 of the Poltava State Medical University. The assessment of monitoring was an anonymous online survey of VI year education medical students that was trained at the modules “Current practice of internal medicine” and “Emergency conditions in the clinic of Internal Medicine” in the context of the COVID-19 pandemic. It was shown that, despite the greatest difficulty of the “Cardiology” and “Hematology” cycles, the overall assessment of the teaching availability for all cycles was 4,16±0,416 points and the value of any cycle was not lower than 4 (5-point system). Given the conditions of distance learning in connection with the COVID-19 pandemic caused by the coronavirus SARS-CoV-2 the average score of student satisfaction with the skills acquired was 3.59 ± 0.593. Students noted that the most difficult mastering practical skills were on the “Emergency” (16.14%) and “Cardiology” (15.18%) cycles. This indicates that any cases, situational tasks, demonstration videos can’t replace live communication with the patient, under the guidance of a teacher-mentor, work with modern equipment and simulators. These results reflect that students need bedside teaching activities on patients’ experiences with teacher-mentor. A targeted approach to teaching and evaluating the learning process encourages feedback from students to improve the quality of educational services. Thus, the data allow us to analyze the effectiveness of distance educational quality using anonymous questionnaires, to get feedback and respond to the identified shortcomings.
The importance of the interdisciplinary approach in the study of pediatric surgical dentistry
Authors:   Poltava State Medical University, Popelo Yu. V.
Published: December 2021

The aim of our work was to highlight the importance of an interdisciplinary approach in the study of pediatric surgical dentistry. The introduction of the Standard of Higher Education in Specialty 221 “Dentistry” Field of Knowledge 22 “Health Care” for the second (master’s) level of higher education has allowed us to revise and improve a number of provisions regarding the study of pediatric surgical dentistry. First of all, the updated educational-professional program 221- “Dentistry” outlines the list of competencies and learning outcomes in the discipline “Pediatric Surgical Dentistry” and clearly defines the prerequisites on which the study of pediatric surgical dentistry is based. In the study of pediatric surgical dentistry, namely issues related to inflammatory processes of the maxillofacial area, attention should be paid to the etiology and pathogenesis of acute and chronic inflammatory odontogenic processes directly in the age aspect. At the same time, it is important to emphasize the need for preventive dental measures, timely therapeutic intervention, especially during the eruption of permanent teeth and urgent radical treatment to prevent complications. In addition, an important component in the study of this topic are issues related to the age of the formation of organs and systems of the child, the tendency to hyperergic reactions and generalization of the inflammatory process, the factor of minimal anti-inflammatory potential. The presented methodological approach in terms of practical application of interdisciplinary links in the study of pediatric surgical dentistry, according to our observations allowed to increase the level of knowledge within the professional competence of students with a score of “5” from 20% in IV year to 68% V year. Thus, the list of components of the educational process analyzed in this paper creates a promising direction for further improvement of teaching methods at the Department of Pediatric Surgical Dentistry.
Changes in the oropharyngeal microbiome in patients with viral-bacterial pneumonia associated with сovid-19 on the background of antibiotic therapy and monitoring of antibioticaresistentie strains
Authors:   Ivan Horbachevsky Ternopil National Medical University of the Ministry of Health of Ukraine, Romanyuk L. B.
Published: December 2021

The relevance of the infection caused by COVID-19 today is beyond doubt. According to the Protocol “Provision of medical care for the treatment of coronavirus disease (COVID-19)” approved by the order of the Ministry of Health of Ukraine dated April 2, 2020 № 762, antibacterial drugs are prescribed only in the presence of confirmed bacterial co-infection ( after receiving positive bacteriological results) blood and / or sputum analysis). But given that the results of the analysis must wait a few days, antibiotics, under certain indications, can be prescribed empirically. The aim of our work was to analyze the structure of the oropharyngeal microbiome, patients with viral and bacterial pneumonia who received antibiotics, to determine clinically significant strains and their sensitivity to antibacterial agents. In the structure of the oropharyngeal microbiome, fungi of the genus Candida significantly prevailed, which were found in 50 (45.6%) subjects, in second place in terms of frequency of detection were S. pneumoniae – 29 (26.4%). Much less often from the oropharynx of patients with viral-bacterial pneumonia associated with COVID-19 were isolated K. pneumoniae – 13 (11.8%), S. aureus – 11 (10.0%) and E. coli – 7 (6.4 %). Among the isolated S. pneumoniae, the maximum number of resistant strains was detected for such fairly new antibiotics as ceftriaxone – 37.9% and azithromycin – 31.0%. Among fungi of the genus Candida resistant to nystatin and amphotericin were 38.5% and 26.9%, respectively. Therefore, the administration of antibacterial agents, taking into account the sensitivity of clinically significant strains, will guarantee effective treatment, prevent the development of antibiotic resistance, prevent the development of oropharyngeal and intestinal dysbiosis, and thus reduce the cost of treatment of antibiotic side effects, including probiotics.
Determination of capability of biofilm formation of strains s.aureus selected from the upper respiratory tract
Authors:   Ivan Horbachevsky Ternopil National Medical University of the Ministry of Health of Ukraine, Kravets N. Y.
Published: December 2021

Millions of people have died from acute infections in the past century, but they have been effectively fought through the development of modern vaccines, antibiotics and infection control measures. Chronic infections are slower than acute infections, and the symptoms are often vague, difficult, and sometimes impossible to cure with antibiotics. Important signs of chronic biofilm infections are extreme resistance to antibiotics and many other common antimicrobials, as well as the extraordinary ability to avoid the host’s defenses. One such disease is chronic inflammatory lesions of the tonsils, the main infectious agents of which are gram-positive cocci, strains Staphylococcus spp., Streptococcus spp. The purpose of the study of the ability of strains of Staphylococcus aureus to form a biofilm isolated from the surface of the epithelium of the upper respiratory tract of children. Clinical strains of Staphylococcus aureus bacteria obtained from the oropharynx of 32 children with tonsils affected by the inflammatory process at the age of 4-12 years (median – 7) were studied. The results of microbiological examination of biomaterial obtained from children with chronic inflammatory lesions of the tonsils showed that in 32 samples 25 strains of S. aureus were identified, 12 of them (48%) are capable of forming a biofilm, and 13 strains (52%) (not adhesive) are not had this ability. The study of the dynamics of biofilm formation by selected strains of S. aureus showed an increase in optical density (OS) during three days of cultivation, ranging from 0.143
The role of nitric oxide in the development of gastroesophageal reflux disease against the backdrop of obesity
Authors:   Kharkiv Medical Academy of Postgraduate Education, Malіar O. M. , Oparin O .A. ,   Kharkiv Medical Academy of Postgraduate Education, Oparinа Т. М. ,   Kharkiv Medical Academy of Postgraduate Education, Novokhatnia A. J. ,   Kharkiv Medical Academy of Postgraduate Education
Published: December 2021

Today gastroesophageal reflux disease (GERD) occupies a leading position among chronic diseases of the gastrointestinal tract. The prevalence of GERD in people with normal BMI ranges from 15 to 20%, with obesity – from 50% to 100%. The basis of GERD is a violation of the motor – evacuation function of the gastroesophageal zone, which is accompanied by a steady relaxation of the antireflux barrier. Nitric oxide (NO) plays an important role in this process. The aim of this work is to study the level of nitric oxide in patients with gastroesophageal reflux disease on the background of obesity and to assess its impact on the course of the disease. Materials and methods. The study involved 80 young people. Questionnaire was conducted using the GERDQ questionnaire, BMI, serum nitric oxide level by Griss spectrophotometric method with sulfanilic acid and 1-naphthylamine, FGDS to determine the severity of reflux esophagitis. Study participants were divided into 3 groups: patients with GERD with concomitant obesity, patients with GERD without concomitant pathology, the control group, which consisted of almost healthy individuals. Analyzing the obtained results, a significant increase in the concentration of nitric oxide in the blood of patients with GERD with concomitant obesity, compared with patients with GERD without concomitant pathology and the control group. There is a direct correlation between the level of nitric oxide in the blood and the severity of reflux esophagitis in patients with GERD with concomitant obesity. Further study of the role of nitric oxide in the pathogenesis of comorbid GERD and obesity will contribute to the development of improved methods for diagnosis, treatment and prediction of disorders.
Morphological features and criteria of prognosis for stromal component of colorectal cancer ІІА-ІІІВ stages
Authors:   Kharkiv Medical Academy of Postgraduate Education, Yakovtsova I. I. , Yakimenko A. S. ,   Kharkiv Medical Academy of Postgraduate Education, Ivakhno I. V. ,   Kharkiv Medical Academy of Postgraduate Education
Published: December 2021

Colorectal cancer (CRC) is the second leading cause of mortality among cancers after tumors of the respiratory system. One of the most significant prognostic criteria of CRC are the features of stromal component, which are not implemented in clinical practice. The aim was to study the main morphological features of the stroma of CRC T3N0-2M0 and to search for prognostic criteria of their recurrence and death. Group I included primary CRC without recurrences. Group II – primary CRC with recurrences; IIA – with recurrences that did not lead to death; ІІВ – with recurrences and fatal outcome from generalization of tumor process during 5 years from lethal outcome from the moment when the tumor was removed. The microslides of CRC were made by using the standard methods with G + E staining; immunohistochemical (IHC) reaction was performed by using monoclonal antibodies to smooth muscle actin alpha and vimentin. CRC with a stromal-parenchymal ratio (SPR)>50% were in 43.3% (26/60) of cases. SPR>50% is a prognostic criterion for recurrence (p<0.05), shorter disease free survival (p<0.001) and metastasis to regional lymph nodes (p<0.001). Immature stroma type of CRC IIA-IIIB stages is associated with the presence of tumor budding (p<0.001), G3 differentiation (p<0.01), shorter disease-free survival (p<0.001), metastatic activity (p<0.05); among recurrent CRC, the immature type of stroma is associated with the death of patients (p<0.05). A diffuse presence of tumor-activated fibroblasts is one of the criteria for immature CRC stroma (p<0.003), however, as an independent prognostic feature, it has limited prognostic value. SPR>50% and immature type of stroma are prognostic features for recurrence, metastasis and term of recurrence for CRC pT3N0-2M0; the presence of an immature type of stroma was associated with patient death.
THE POTENTIAL ROLE OF CUSTOMS IN THE MANAGEMENT OF MARINE SECURITY IN THE SOUTH CHINA SEA CONFLICT
Authors: Setyo Pambudi Kukuh , Fadhilah Putri Erti
Published: December 2021

This paper aims to provide an insight into the role that Customs can play concerning the possible conflicts in the South China Sea. The South China Sea (SCS) area is one of the places that has recently heated up with many countries fighting over claims. The conflict heats up when the two giant countries, namely China and the United States, take part in the conflict in this region and result in an increasingly heated tension. Indonesia, as one of the countries having interests in the South China Sea, where the Indonesian EEZ region is located, should be vigilant and prepare itself. Therefore, every component of Indonesia's national defence and security forces must be ready to avoid the worst possibility. One of the elements in maintaining sovereignty in the sea area is Customs. So that with the power and authority possessed by Directorate General of Customs and Excise (DGCE), it has the potential to become a reserve power and support Indonesia's maritime security. This paper is a presentation from a literature review process. This paper suggests the potential role of Customs concerning maritime security in the South China Sea region.
STUDI PENDAHULUAN PENGARUH PENERIMAAN DAN PENGELUARAN NEGARA TERHADAP IMBAL HASIL MISMATCH TREASURY BILLS
Authors: Sumantri, M.M Joko
Published: December 2021

The purpose of this preliminary study is to assist the Indonesian government and investors in predicting the effect of changes in state revenues and expenditures on yields on bonds to be issued under the name "mismatch treasury bills". The yield of treasury bills mismatch debt is proxied with 3-Month Indonesian Bond Yield indicator. By using linear regression analysis, state revenues and expenditure variables do not show a significant influence on the 3-Month Indonesian Bond Yield indicator.
DINAMIKA PERUBAHAN EKONOMI MAKRO DAN DAMPAKNYA TERHADAP PERTUMBUHAN PENERIMAAN PAJAK PENGHASILAN NON MIGAS
Authors: Mas'udin Mas'udin
Published: December 2021

This study examines the impact of macroeconomic on tax revenue, especially non-oil and gas income tax. The time period of study ranges from 1970 to 2016. The study was conducted to obtain empirical evidence of factors influencing the growth of non-oil tax revenues in Indonesia. The model was analyzed using Vector Auto Regressive. The VAR estimation shows that there is a one-way relationship between economic growth, inflation rate, exchange rate and non-oil and gas income tax. In the short term, shocks of non-oil and gas income tax is the factor with the greatest influence on the growth of non-oil tax. In the long run, exchange rate shocks, inflation, economic growth, ICP, and non-oil income tax incidence shocks affect the growth of non-oil and gas income tax. Studi ini mengkaji dampak ekonomi makro terhadap penerimaan perpajakan, khususnya pajak penghasilan non migas. Rentang periode kajian selama 46 tahun yaitu dari 1970 s.d 2016. Studi dilakukan guna mendapatkan bukti empiris faktor-faktor yang mempengaruhi pertumbuhan penerimaan PPh non migas di Indonesia. Model dianalisis dengan menggunakan Vector Auto Regressive.  Hasil estimasi VAR menunjukkan terdapat hubungan satu arah antara pertumbuhan ekonomi, tingkat inflasi, nilai tukar rupiah dan PPh non migas. Dalam jangka pendek, guncangan (shock) PPh non migas merupakan faktor dengan pengaruh terbesar pada pertumbuhan PPh non migas itu sendiri. Dalam jangka panjang guncangan kurs, inflasi, pertumbuhan ekonomi, ICP, dan guncangan PPh non migas berpengaruh terhadap pertumbuhan PPh non migas.
AGRESIVITAS PAJAK DAN MATURITAS UTANG
Authors: Kurniawati Lestari
Published: December 2021

ABSTRAKDalam enam tahun terakhir penerimaan negara dari sector pajak tidak tercapai. Salah satu penyebabnya adalah rendahnya tingkat kepatuhan wajib pajak. Salah satu bentuk ketidakpatuhan wajib pajak adalah dengan melakukan pelaporan pajak agresif untuk menghindari pajak. Dalam dunia bisnis pelaporan pajak agresif mengindikasikan adanya resiko/kepercayaan yang rendah. Tingkat kepercayaan yang rendah umumnya berpengaruh terhadap kegiatan financing perusahaan salah satunya utang. Kreditur akan cenderung memberikan utang jangka pendek sebagai bentuk pengawasan terhadap perusahaan yang melakukan pelaporan pajak agresif. Penelitian ini bertujuan untuk mengetahui hubungan maturitas utang jangka pendek dengan pelaporan pajak agresif. Penelitian dilakukan dengan menguji hipotesis pelaporan pajak agresif berpengaruh terhadap utang jangka pendek. Penelitian dilakukan dengan menggunakan data panel dengan jumlah observasi 110. Hasil penelitian menunjukkan bahwa terdapat hubungan antara maturitas utang jangka pendek dan pelaporan pajak agresif. Semakin tinggi perusahaan melakukan pelaporan pajak agresif maka semakin tinggi pula jumlah utang yang jatuh tempo dalam jangka pendek. Hasil penelitian ini dapat digunakan sebagai red flag oleh Direktorat Jenderal Pajak dalam mengawasi ketidakpatuhan wajib pajak.
OPTIMALISASI PAJAK ATAS YAYASAN YANG BERGERAK DI BIDANG PENDIDIKAN
Authors: Kuncoro A Ragil , Pratama Aditya Deka Yoga
Published: December 2021

Tingginya alokasi anggaran pemerintah untuk pendidikan menarik sektor swasta untuk turut menggeluti bisnis di bidang pendidikan ini, tidak terkecuali yayasan. Tercatat data dari pemerintah provinsi DKI Jakarta saja terdapat 47 yayasan yang bergerak di bidang pendidikan dari total 380 yayasan pendidikan yang terdaftar. Semakin banyak pelaku bisnis di sektor pendidikan membuka peluang potensi pajak yang semakin besar. Penelitian ini dilakukan untuk mendapat gambaran upaya yang dapat dilakukan dalam rangka penggalian potensi pajak atas yayasan yang bergerak di bidang pendidikan. Hasil penelitian menunjukkan masih adanya celah-celah penghindaran pajak yang dimanfaatkan oleh yayasan. Temuan ini sekaligus menunjukkan peluang bagi Direktorat Jenderal Pajak untuk melakukan optimalisasi pajak atas yayasan yang bergerak di bidang pendidikan.
IMPLEMENTASI E-TAX INVOICE: SEBUAH STUDI KOMPARATIF
Authors: Safitra Dhian Adhetiya
Published: December 2021

Fakta atas dominasi penerimaan pajak khususnya PPN sebagai sumber penerimaan negara mendorong otoritas pajak di dunia melakukan perbaikan terus menerus. Salah satu milestones perubahan administrasi perpajakan di dunia adalah pengembangan administrasi perpajakan berbasis data elektronik. Salah satu perubahan yang cukup signifikan adalah berkembangnya mekanisme penerbitan Faktur Pajak secara elektronik, dikenal dengan e-tax invoice. Korea Selatan serta Chili merupakan negara yang terlebih dahulu mengimplementasikan. Untuk Asia Tenggara, ada Thailand dan Indonesia yang mengimplementasikan walaupun dengan skema yang sedikit berbeda. Penelitian ini membandingkan implementasi e-tax invoice di empat negara tersebut dan menarik kesimpulan bahwa penerapan e-tax invoice di Indonesia menyerupai penerapan e-Tax Inovice di Korea Selatan. Namun, penerapan e-Tax Invoice di Korea Selatan memiliki kanal The Automatic Response System (ARS) call service atau datang ke kantor pajak terdekat untuk menerbitkan Faktur Pajak yang tidak diimplementasikan di Indonesia.
INTERPRETATION ISSUE OF THE PRINCIPAL PURPOSE TEST
Authors: Apriliasari Vita
Published: December 2021

The existence of tax treaties has raised a base erosion and profit shifting (BEPS) concern through the circumvention of the provisions of those treaties. Consequently, following the release of the BEPS Action 6 Final Report by the Organisation for Economic Co-operation and Development, the Principal Purpose Test (PPT) has been introduced as a general anti abuse rule (GAAR) for tax treaties. As a BEPS action minimum standard, the PPT clauses are considered sufficient to prevent tax treaty abuses. However, since there has been no sufficiently clear guidance to the PPT implementation, several interpretation issues seem to arise. This situation is likely to put uncertainties for both tax administrations and taxpayers. This article aims to provide a literature review of the PPT clauses interpretation so as to help them to further address such issues. The discussion focuses on 4 (four) main elements of the PPT, (1) the interpretation of the phrase “one of the principal purposes”; (2) the reasonableness element; (3) the object and purpose of the relevant treaty provision; and (4) the burden of proof of the PPT.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI
Authors: Arfiansyah Zef
Published: December 2021

This study aims to examine whether tax avoidance and tax risk affect the value of the company and examine whether the existence of an independent commissioner moderates the effect of tax avoidance and tax risk on company value. Multiple regression analysis of 180 companies a year was conducted. The results of this study indicate that tax avoidance has a positive effect on firm value, while tax risk has no effect. In addition, this study also concludes that independent commissioners are seen by investors as a party that inhibits tax avoidance by management so as not to maximize the shift in prosperity from the state to investors. This research has implications (1) for companies, the practice of avoidance of tax avoidance that will not aggressively increase the value of the company, (2) for taxation institutions it provides an overview of tax risks in Indonesia in the context of drafting legislation.

Penelitian ini bertujuan untuk menguji apakah penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan dan menguji apakah keberadaan komisaris independen memoderasi pengaruh penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Analisis regresi berganda terhadap 180 perusahaan tahun dilakukan. Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap nilai perusahaan, sedangkan risiko pajak tidak berpengaruh. Hal ini menunjukkan bahwa pemegang saham menilai positif penghindaran pajak yang dilakukan manajemen, mereka memandang bahwa penghindaran pajak tersebut dapat meningkatkan kesejahteraan pemegang saham. Di sisi lain, risiko pajak tidak berpengaruh terhadap nilai perusahaan. Selain itu, penelitian ini juga menyimpulkan bahwa komisaris independen dipandang investor sebagai pihak yang menghambat penghindaran pajak oleh manajemen sehingga tidak memaksimalkan pergeseran kemakmuran dari negara ke investor. Penelitian ini memberikan implikasi (1) bagi perusahaan, praktik penghindaran penghindaran pajak yang tidak agresif akan meningkatkan nilai perusahaan, (2) bagi institusi perpajakan hal ini memberikan gambaran risiko pajak di Indonesia dalam rangka penyusunan peraturan perundangan.
PENGUATAN PERAN APARAT PENGAWAS INTERN PEMERINTAH DALAM MENGAWAL PENGGUNAAN KEUANGAN NEGARA UNTUK PENANGANAN COVID-19 DI DAERAH
Authors: Zakariya Rizki Rizki
Published: December 2021

Aparat Pengawas Intern Pemerintah merupakan pihak yang berwenang melakukan pengawasan dan pemeriksaan penanganan Covid-19 di daerah. Akan tetapi, dalam melaksanakan kewenangannya, APIP memiliki beberapa kendala. Tujuan penelitian ini adalah menguraikan kendala yang dihadapi APIP dalam melakukan pengawasan dan pemeriksaan penanganan Covid-19 di daerah. Selanjutnya rekomendasi penguatan APIP atas kendala yang dihadapi tersebut. Adapun metodologi penelitian yang digunakan yakni deskriptif kualitatif, dengan pendekatan kasus dan peraturan perundang-undangan. Hasil penelitian ini menyatakan urgensi dilakukan penguatan peran APIP dalam mengawal penggunaan keuangan negara untuk penanganan Covid-19, karena besarnya alokasi anggaran negara untuk penanganan Covid-19, rentannya praktik korupsi dalam pengadaan barang dan jasa penanganan Covid-19, dan kendala dalam pengawasan dan pemeriksaan oleh APIP. Kemudian upaya penguatan yang dapat dilakukan APIP dalam mengawal penggunaan keuangan negara untuk penanganan Covid-19 yakni dengan penyusunan petunjuk teknis pengawasan dan pemeriksaan jarak jauh, peningkatan kompetensi sumber daya manusia, dan penyusunan petunjuk memastikan keaslian dokumen. Sehingga dengan upaya tersebut, maka diharapkan upaya pengawasan dan pemeriksaan oleh APIP dapat berjalan secara optimal untuk mencegah pratik yang merugikan keuangan negara