bluuebunny/crossref_metadata_2025 huggingface dataset:
DEPENDENCE OF TAX BURDEN ON THE TYPE OF ECONOMIC ACTIVITY AND SCALE (CASE OF ST. PETERSBURG)
Authors: Vylkova Elena S. , Pokrovskaya Natalia V.
Published: February 2023

This study aims to analyze the level of the tax burden of enterprises based on the types of economic activity and the scale of enterprises using the case of St. Petersburg, with an emphasis on priority sectors. Based on the indicators contained in the tax calculator of the Federal Tax Service of the Russian Federation, the data were generated for statistical analysis of the tax burden distribution of St. Petersburg enterprises on scale, considering the type of activity according to 2020 data, as well as its deviations. The distribution characteristics of tax burden values, depending on the scale of St. Petersburg enterprises, generated data for further analysis. Depending on the level of the tax burden, industries were classified into groups, highlighting priority industries with the allocation of groups of industries with a relatively stable low, high, and variable low and high tax burden at any scale of enterprises, with a breakdown of these groups based on the dynamics of the tax burden with an increase in the scale of activity. Results show that in three types of these activities, the level of the tax burden is higher than the average for enterprises of the corresponding scale: IT, R&D, and tourism — which indicates an insufficient level of support. Proposals include options for reforming the property taxation of enterprises in priority industries and for the effective management of their taxation.
Review and evaluation of social policy measures in foreign countries and in Russia in the context of COVID-19
Authors: Bartsits Alias D.
Published: February 2023

The social policy measures taken in foreign countries in the context of the spread of the new coronavirus infection COVID-19 are the subject of the article. In addition, the experience of the Russian Federation is also touched upon. The article describes one of the important risks in the post-pandemic period — the risk of the social sphere, which includes health risks, unemployment risks, social distancing risks, demographic risks and others. The purpose of the article is a theoretical study of state support of citizens in the conditions of COVID-19 through the consideration of social policy. The article also describes the response measures to combat the above-mentioned risks of the social sphere. Special attention is paid to measures aimed at supporting employment, preserving jobs and labor relations between the employer and employees. Examples of foreign countries are given within the framework of the budget policy in order to implement the task of social protection of their citizens. The conclusion is made about the similarity of the social policy pursued both in the Russian Federation and in foreign countries.
Partnership between government and non-profit sector as an object of sociological research: Bibliometric analysis of current trends in the global scientific community
Authors: Telepaeva Daria F. , Tarasova Anna N. , Pevnaya Maria V.
Published: February 2023

Cross-sectoral social partnership between government and non-profit sector is a fairly popular object of modern research in the field of sociology, economics and law. The study of this phenomenon originates in the second half of the 20th century, but the publication growth has occurred in the last decade, when the theories of cross-sectoral partnership justified their existence and began to bring tangible benefits to all participants of cooperation. Despite a sufficient number of publications, research interest in this topic is manifested mainly in Western scientific works. However, in the current turbulent conditions of forced isolation of our country, theoretical and empirical studies of cross-sectoral partnership are seen as very important for solving socially significant tasks of society. The purpose of the article is to determine the place of research on the interaction of the state and the non-profit sector in modern scientific works based on bibliometric analysis of publication data. The empirical study was conducted based on Scopus database in three stages: the selection of documents by keywords, the restriction of selected publications by branches of knowledge (social sciences) and the selection of documents corresponding to the types of “article” and “scientific review”. The final sample consisted of 819 documents, which were analyzed using the VOSviewer software (version 1.6.18). Authors identify the leaders of this research area among individual universities and countries. The most cited publications were analyzed, as well as thematic areas and their chronology were identified based on the construction of mental maps. The results obtained make it possible to determine the degree of study of the phenomenon under consideration, to identify problem fields and promising areas in the study of cross-sectoral social partnership between government and non-profit sector.
Modern state-territorial structure of the russian federation: legal problems of domestic federalism
Authors: Fedorets Maksim N.
Published: February 2023

The article analyzes the modern features of the state-territorial structure of the Russian Federation. The author examines the evolution of the formation and development of domestic federalism, reveals its characteristic properties, which are expressed in relations between the federal center and the regions (subjects of the Russian Federation), as well as in the current specifics of the constitutional and legal status of some subjects of the Russian Federation. In the comparative legal aspect, taking into account the experience of some foreign states, the functional purpose of federal territories as special state-territorial units is revealed. Comparing the legal status of federal territories abroad, the author expresses his vision on the issues that should be reflected in the procedure for the formation of federal territories in the Russian Federation. Among the features of the state structure of the Russian Federation is the existence of federal districts, as administrative and managerial units, which act as a link between the federal center represented by the President of the Russian Federation and the heads of the constituent entities of the Federation, as representatives of the respective regions. Summing up his research, the author predicts possible ways of constitutional and legal changes in the state-territorial structure of the Russian Federation, the effectiveness of which will largely depend on the development of a comprehensive concept aimed at modernizing the domestic model of federalism. This concept should be based on principles, the observance of which will allow choosing the best option for modernizing the state-territorial structure of the Russian Federation, which will solve a number of problems of Russian federalism and the constitutional and legal status of the subjects of the Russian Federation. Among these principles, the author refers to the reduction in the number of subjects of the Federation, the alignment of their legal status, the delimitation of jurisdiction and powers, taking into account the degree of financial and material independence of the subjects of the Federation in resolving a number of issues within their exclusive competence.
The shape of the funnel from the explosion of the charge in the plan having the configuration of a rectangle
Authors: Bubenchikov Alexey M. , Brazovskiy Evgeniy B. , Konkov Nikita S.
Published: February 2023

In this article, using a solid-liquid model of the soil, methods and provisions of the theory of potential flows, as well as the apparatus of analytical functions, an analytical solution to the problem of ejection of soil during an explosion of a charge located on the surface is constructed for the case when this charge has the shape of a rectangle in the plan, whose length far exceeds its width. A distinctive feature of the obtained solution is that within the framework of the formed mathematical model, it is accurate, has a finite form and is expressed in elementary functions.
Modeling and calculation of a pipeline section repaired on the basis of composite-coupling technology
Authors: Donkova Irina A. , Yakubovskiy Yuriy E. , Kolosov Vasiliy I.
Published: February 2023

The issues of modeling and calculation of a section of a main pipeline reconstructed by a composite coupling are considered. Such a section is a two-layer composite cylindrical structure. At the heart of the construction а model are provisions and the hypothesis of the classical theory of shells (variant of L. I. Balabukh — V. I. Novozhilov) and the theory of deformation of composite structures (A. R. Rzhanitsyn). The aim of the work is mathematical modeling and study of the tensely deformed state (TDS) in the field of installation of the coupling. The problem of calculating a section of a pipeline repaired in accordance with the composite-coupling technology (CCT), which is under the action of internal hydrostatic pressure, is considered. A mathematical model of deformation of a two-layer circular cylindrical shell is presented in the form of a system of differential equilibrium equations and boundary conditions. Shear tension in the interlayer seam are taken into account.
Mathematical simulation of furnace processes during fired pulverized coal
Authors: Gil Andrey V. , Maltsev Kirill I. , Zavorin Alexander S. , Starchenko Alexander V.
Published: February 2023

The article presents the study of combustion and heat transfer processes in large-scale objects are extremely difficult both analytically and experimentally. The combustion of non-design coals in boiler units is often accompanied by a decrease in the completeness of fuel burnup, undesirable redistribution of heat flows and other negative factors due to different thermal characteristics of the fuel. The possibility of effective burnout of polyfractional non-design solid fuel in the combustion chamber of a boiler unit with solid ash removal is considered on the basis of a numerical study of jointly occurring aerothermochemical processes. The problem of numerical modeling of the staged burnout of coal particles is solved, starting from the evaporation of the moisture contained in them to the burning out of their coke residue when moving in the carrier phase. Numerical studies of physical and chemical processes in the combustion chamber were carried out for three loads (50%, 70%, 100%) based on the developed FIRE 3D calculation complex. The Euler-Lagrange model for a dusty flow is applied, the closure of the averaged Navier-Stokes equations is performed by the k-ε turbulence model, the second order of accuracy is used in numerical calculations. The main results of three-dimensional modeling are presented in the form of velocity and temperature fields, the distribution of O2 and CO concentrations along the height of the furnace volume. The results of mathematical modeling showed good agreement with the available analytical values. Based on the data obtained, it can be stated that it is possible to organize the combustion of non-design fuel in the boiler unit under consideration. It has been established that when operating at loads below the nominal, a redistribution of burner jets is observed, which negatively affects the reliability and efficiency of the boiler. To increase the efficiency of the boiler unit at reduced loads, a wider study of options for redistributing the proportions of the fuel-air mixture and secondary air is necessary.
Study of the predictive ability of the CRM analytical material balance model as a part of a retrospective test on a real field
Authors: Shevtsov Nikita O. , Korytov Aleksandr V.
Published: February 2023

For solving the problems of operational control and optimization of the waterflooding system, the choice of a model should be based on an understanding of its predictive ability. The article obtained the results of assessing the predictive ability of the CRM analytical material balance model in the framework of a retrospective test at a real field site. In addition to the single-phase representation, classical for the CRM model, special attention is paid to the predictive qualities of the two-phase formulations of the model. Based on the test results, it is shown that the CRM model in a two-phase setting allows predicting oil production at a high level of accuracy with detailing to waterflooding elements.
Algorithms for building and operation modeling of large electrical circuits with memristor-diode crossbars in a biomorphic neuroprocessor
Authors: Ebrahim Abdulla H. , Udovichenko Sergey Yu.
Published: February 2023

The biomorphic neuroprocessor is the hardware implementation of the impulse neural network in which incoming information from a set of numbers is converted into impulses, and outgoing information, on the contrary, from impulses into binary code. For the automatic building of electrical circuits of the input coding and output decoding units in neuroprocessor using ultra-large logic matrices based on a memristor-diode crossbar, appropriate algorithms have been developed. For the subsequent imitation modeling of information processing in these units, as well as in the memory matrix of the neuroprocessor, the algorithm for calculating large electrical circuits containing memristor-diode crossbars has been created. This simulation algorithm is based on the well-known algorithm of Simulation Program with Integrated Circuit Emphasis and includes original mathematical models of the memristor and the selective element of the Zener diode, as well as the algorithm for modeling the resistive switching of the memristor. The results of imitation modeling using the developed algorithms and corresponding programs showed the operability of the constructed electrical circuits of the input unit in the mode of encoding a binary number into a impulse frequency by a population of three neurons and the output unit of a neuroprocessor that decodes the impulses coming from neurons into binary format as well as the operability of the memory matrix under weighting and summing impulses. The created algorithms and programs package based on them can be used to effectively solve the engineering and technical problem of manufacturing a biomorphic neuroprocessor that requires modeling of information processing in individual neuroprocessor units based on large memristor-diode arrays in order to optimize their parameters.
Development of an installation for studying the flow of liquid in microcapillaries
Authors: Velizhanin Artem A. , Grigoriev Boris V. , Nikulin Sergey G. , Vazhenin Denis A. , Vakhnina Daria V.
Published: February 2023

The article is dedicated to the creation of an installation for studying the flow of fluids through microcapillaries. This installation is of scientific interest for the development of digital models of the oil fluid flow through the pore space of the rock. Elaboration of the hydrodynamic modeling parameters will allow more accurate selection of technology for the extraction of hydrocarbon reserves from the bowels. The purpose of the work is to develop an installation and a technology for studying flows in microcapillaries. To achieve this goal, a selection of tomographic images of core samples was collected and three main channel shapes were identified, based on the images, in accordance with which microcapillaries were made from cylindrical glass tubes. Fluids are selected for pumping through the created capillaries. The installation for studying the flow of liquid in microcapillaries was assembled, the testing of the installation made it possible to identify and analyze its limitations and features of exploitation. The improvement of the installation provided more extensive data on the processes occurring in the microcapillary. A technique for conducting experiments and data recording has been worked out, automated data collection from a differential pressure sensor with the possibility of visual control using a personal computer has been implemented. Further modernization of the developed installation may allow conducting research on a bundle of capillaries of various shapes, simulating a network of channels of a real rock. The result of this work is the creation of an experimental installation that makes it possible to study the flow of liquids in microcapillaries of various shapes. Comparison of the results between series of experiments showed a high degree of repeatability, which eliminates the errors of the measurements. The obtained data were analyzed and compared with theoretical calculations.
Experimental study of the oscillatory process in cylindrical pipes filled with gas-bubble liquid
Authors: Zaripov Faiz A. , Pavlov Grigory I. , Nakoryakov Pavel V. , Sitnikov Oleg R.
Published: February 2023

In hydraulic systems, undamped oscillations often occur, the frequencies of which coincide with the natural frequencies of the elements of hydraulic systems. The resulting pressure pulsations in the liquid are harmful and can disrupt the operation of hydraulic systems and elements of its automation. The search for ways and methods to reduce the impact of wave and vibration processes on pipelines, as well as the creation of devices that ensure their implementation, is an urgent scientific and technical task. The paper proposes an original method of damping resonant vibrations by feeding gas bubbles into the acoustic circuit. The aim of the work was to evaluate the effectiveness of the proposed method for reducing the sound level in water at the resonant frequencies of the main harmonics and overtones. To test the proposed method, an experimental stand was developed, the resonant frequencies and sound levels in a liquid medium bounded by a pipe closed on one side were determined by an experimental method, the influence of the supplied gas with different volume flow rates on the sound level in the pipe at the resonant frequencies of the main harmonics and overtones was investigated. The experimental results obtained allow us to conclude that the gas supply to a liquid medium leads to a change in the properties of the medium and, as a consequence, to a decrease in the sound pressure level in the liquid from the resonant (natural) oscillation frequencies of cylindrical pipes closed at one end.
Role of miRNA-99a-5p in Modulating the Function of Hepatocellular
Carcinoma Cells: Bioinformatics Analysis and In Vitro Assay
Authors: Zhang Jia-Ning , Wei Feng , Zheng Bin Bin , Tang Liang , Chen Feng-Yuan
Published: February 2023

Aim:

This study aimed to investigate the biological functions of miRNAs in hepatobiliary
tumors as the focus of targeted therapy research.

Background:

Hepatobiliary tumors are among the leading causes of cancer-related deaths worldwide.
Many microRNAs (miRNAs) play an important regulatory role in tumor progression. Our study aims
to explore some biologically functional miRNAs from different datasets of hepatobiliary tumors for
disease diagnosis or treatment.

Objective:

In this study, we tried to filter out differentially expressed miRNAs in different tumor datasets
from the GEO database.

Methods:

In this study, we first perform analyses in different GEO data sets. After taking the intersection,
the initial scope is limited to several differential RNAs. Then, combined with the existing research
results from Kaplan-Meier survival analysis and literature, the candidate molecule was finally
identified to be studied. Furthermore, the biological characteristics analysis of the candidate molecule
was performed on the basis of Cancermirnome online tool, including expression levels in tumors,
KEGG and GO analysis, ROC analysis, and target gene prediction. Furthermore, the effect of the candidate
molecule on the biological functions of liver cancer was verified by in vitro assay.

Results:

The preliminary analysis of bioinformatics shows that 16 differentially expressed miRNAs
may play an important role in HCC or ICC. Ultimately, we identified miRNA-99a-5p as the only molecule
to study. The results showed that miRNA-99a-5p is abnormally expressed in many tumors, and
in liver cancer, its level of expression in tumor tissue is significantly lower than that in normal tissue.
Then, the KEGG and GO analysis found that it functions in multiple pathways. At the same time, the
ROC analysis found that it showed great potential for prognostic prediction in HCC and we also predicted
that RUNDC3B is the most likely target to which it binds. Finally, the experimental results of
overexpression and knockdown confirmed that miRNA-99a-5p could inhibit cell proliferation in HCC,
which also suggested that it may be an important tumor suppressor in HCC.

Conclusion:

MiRNA-99a-5p was negatively correlated with HCC progression and could act as a novel
therapeutic target for HCC.
Role of Gut Microbiome in Atherosclerosis: Molecular and Therapeutic
Aspects
Authors: Salazar Juan , Morillo Valery , Suárez María K , Castro Ana , Ramírez Paola , Rojas Milagros , Añez Roberto , D'Marco Luis , Chacín-González Maricarmen , Bermúdez Valmore
Published: February 2023

Atherosclerosis is one of the most relevant and prevalent cardiovascular diseases of our
time. It is one of the pathological entities that increases the morbidity and mortality index in the
adult population. Pathophysiological connections have been observed between atherosclerosis and
the gut microbiome (GM), represented by a group of microorganisms that are present in the gut.
These microorganisms are vital for metabolic homeostasis in humans. Recently, direct and indirect
mechanisms through which GM can affect the development of atherosclerosis have been studied.
This has led to research into the possible modulation of GM and metabolites as a new target in the
prevention and treatment of atherosclerosis. The goal of this review is to analyze the physiopathological
mechanisms linking GM and atherosclerosis that have been described so far. We also aim
to summarize the recent studies that propose GM as a potential target in atherosclerosis management.
Multi-Sectoral Involvement in the National Action Plan on Anti-Microbial Resistance in Bangladesh: A Qualitative Study
Authors: Khandker Salamat , Thomas Shruthi Anna , Hossain Syed Billal , Akhter Aivee , Bakibillah Abul Hasan , Muhammad Faisal , Mathew Philip , Ahmad Sheikh Akhtar
Published: February 2023

Background

To combat anti-microbial resistance in Bangladesh, a national action plan is designed with the involvement of multiple sectors.

Methods

Sixteen participants were interviewed virtually due to the COVID-19 pandemic. Semi-structured, pre-tested questionnaires were used for data collection using the Key-Informant Interview (KII) technique. Qualitative and quantitative analysis was carried out of relevant information.

Results

Bangladesh has no specific monitoring body for antibiotic prescription, and professionals do not follow national guidelines. Most healthcare settings don't have any protocol for Infection Prevention and Control (IPC), Standard Operating Procedure (SOP), and monitoring facilities. The main factor of Anti-Microbial Resistance (AMR) is the availability and accessibility of antibiotics and the dealers who supply antibiotics. Patients consume antibiotics without consulting any qualified doctor. The COVID-19 pandemic and the occurrence of AMR have escalated the use of antibiotics. Abuse of antibiotics in the animal industry is a worrying trend. The Bangladesh National Action Plan 2017 on AMR (BNAP), however, persuaded the top court to issue a ruling restricting the sale of antibiotics without a prescription and to establish an antibiotic surveillance system across the nation. The BNAP on AMR policy has been more effectively implemented thanks to multi-sectoral cooperation.

Conclusion

To monitor current facilities and spot trends in antibiotic resistance, a multi-sectoral regulatory organization specifically focused on AMR is desperately needed.
Herbal Components for the Treatment of Alzheimer's Disease
Authors: Bisht Tanu , Sundram Sonali , Malviya Rishabha , Pandey Akanksha
Published: February 2023

Globally, there are around 50 million Alzheimer's disease sufferers worldwide, a number that
is expected to double every five years and reach 152 million by 2050. Traditional drugs for cognitive
impairment are only palliative and do not cure the disease. Alzheimer's disease is characterised by
memory and language loss, as well as difficulties with visual orientation and greater executive function.
The present study aimed to examine various causes, mechanisms, and roles of different herbal components
in the treatment of Alzheimer’s disease. Since ancient times, several different plants have been utilised
to improve memory and treat various dementia-related issues. These anti-AD plants include a wide
taxonomic range due to acetyl choline esterase inhibition, antioxidant capacity, neuroprotection, mitochondrial
energy restoration, and/or precipitated protein clearance. Secondary metabolites of these medicinal
plants may be used to treat AD. AADvac1 is an active vaccination that stimulates an immune response
by attacking numerous critical epitopes in pathogenic tau variants, thereby preventing tau aggregation
and reducing the development of neurofibrillary tangles. Herbal plants are widely used because of
their perceived effectiveness, safety, and low cost. To summarise, the evidence supporting the use of
herbal components is promising, but more work is needed.
Decolourisation of Metal-Azo Dyes in Wastewaters by Sodium Peroxodisulphate: A Template for Experimental Investigations
Authors: Cheung Philip C.W. , Williams Daryl R. , Kirk Donald W. , Murphy Pamela J. , Barton Steven J. , Barker James
Published: February 2023

Background

It has long been recognized that the presence of azo metal complex dyes and their non-complexed counterparts in wastewaters, which arise from their manufacturing and their use in the textile industries, renders natural waterways intensely coloured, and is therefore aesthetically unacceptable. Azo dye moieties are also known to be precursors of human carcinogenicity.

Objective

This work aimed at the decolourisation of metal-azo dyes present in wastewaters so that pollution of natural bodies of water can be prevented. Decolourisation is indicative of the destruction of the metal-ligand complex, allowing the retrieval of transition metal ions, which are also water contaminants. Fracturing of the azo bond itself minimizes the potential for carcinogenicity of these dyes.

Methods

Decolourisation is achieved by the oxidative action of free radicals furnished by Na2S2O8, the sodium salt of peroxodisulphuric acid (Marshall’s acid). Raman spectroscopy characterizes the dye (ligand) known as “Eriochrome Black T (EBT)” by a peak at 1425 cm-1. Dismantling of its molecular structure by peroxodisulphate will lead to decolourisation accompanied by the collapse of the peak. Concomitantly, as EBT ligands fracture and cease to chelate, metallic ions are released, oxidized to a higher oxidation state, and precipitated as insoluble compounds in alkaline media.

Results

The concentration of metallic ions in the aqueous phase has been found to be substantially reduced. The successfully treated dye solutions are mostly clear and colourless; their Beer-Lambert absorbances are in the range of 0.02 ≤ absorbance ≤ 0.05. The treatment of Ni(II), Co(II) and Fe(II)-EBT solutions is straightforward; the Cu(II) and Cr(III)-EBT solutions require additional treatment to be included in the above absorbance range. The Cr(III)-EBT is the least responsive to treatment. Fracturing of the azo bond is evinced by Raman Spectroscopy.

Conclusion

A template to investigate the feasibility of decolourisation of metal-complex dye solutions is pioneered and recommended.
Nano-Phytopharmaceuticals in Inflammation
Authors: Nair Akhila Sivasankaran , Kopilakkal Remya
Published: February 2023

Inflammation is a defense mechanism of the body against harmful stimuli/organisms.
Even if it is the body’s defense mechanism, these mediators may affect different ways in the
human body and can lead to chronic disorders. The most common treatment strategy for the acute
type of inflammation mainly includes synthetic chemical drugs; Non-steroidal anti-inflammatory
drugs (NSAIDs), corticosteroids, and immunosuppressant drugs whereas these synthetic drugs
have many side effects, adverse effects, and limitations. Herbal drugs can be a promising
alternative to these synthetic drugs but they too have limitations. Recent advances in the
nanotechnology field can be combined with herbal drugs to overcome the limitations. Research
works done on topical nanophyto pharmaceuticals for anti-inflammatory activity were compiled
and in all the studies, clear evidence is indicated for the increased penetration, distribution, and
increased efficacy of phytopharmaceuticals when formulated into nano dosage forms. Considering
the adverse effects and limitations of most widely used synthetic drugs, topical nano Phyto
pharmaceuticals can play a pivotal role in the local and systemic delivery of promising
phytoconstituents to a specific site of the body.
Therapeutic trial of an Ayurvedic compound in Madhumeha (Diabetes Mellitus)
Authors: Anita Bhardwaj  , Deepak kumar Sharma
Published: February 2023

Diabetes mellitus has been emerged as one of the major health problems, which is found commonly all over the world. In Ayurveda, inclusion of Madhumeha, in eight major diseases (Ashthamahagada) indicates the gravity and significant attributed to it. In this study a comparative trial between an Ayurvedic compound (Kalpit) named as Madhudaman Yoga, and Glipizide as control drug was carried out. 50 patients of Diabetes mellitus were registered from the OPD and IPD of NIA, Jaipur for this study. These patients were divided into two groups.  Group A (control drug) – 25 patients took Glipizide 5 mg twice daily for 75 days. Group B (trial drug) - 25 patients took 2 capsules of Madhudaman Yoga 500 mg, twice daily for 75 days. At the end of the study it was observed that the trial drug showed significant improvement in FBS, PPBS, and HbA1c (p<0.001). Significant relieves in many symptoms were also observed. The overall effect of Madhudaman Yoga was approximately similar to that of the control drug. No side effects were noticed in any of the patients of the trial group.
Effect of Dhatakyadi Oil on Upapluta Yoni Vyapad with special reference to Candida albicans
Authors: Animesh Maiti
Published: February 2023

Upapluta Yoni Vyapad has mentioned in many Samhita. The genital organs are afflicted by Kapha & Vata, the ailment of the woman is called Upapluta which clinical features are simulated description of Monilial Vulvovaginitis specially caused by Candida albicans. Sixty (60) patients were divided into two groups i.e., Trial group and Control group with clinical features of curdy thick white vaginal discharge, vulval pruritis, vulval itching, vulval oedema. Trial group was treated with Yoni Pichu (Vaginal Tampon) by a Dhatakyadi Oil. Control group was treated with Clotrimazole vaginal gel. This study was conducted to evaluate the efficacy of Dhatakyadi Oil on Upapluta Yoni Vyapad with special reference to candida albicans. This study was a prospective, comparative and observative. This study observe significant reduction in mean scores of clinical feature and overall compliance to the treatment was excellent in the both group and p value of < 0.001 was considered highly significant.
Evaluation of Chaturjaat Kawala in the management of Mukh Daurgandhya and its Antimicrobial Effect in Oral Hygiene
Authors: Hemant Rajpurohit  , Prof. Pramod kumar Mishra  , Rahul Parashar
Published: February 2023

Oral illnesses can develop as a result of poor oral hygiene. Kawala process is mentioned in Ayurveda texts to treat oral illnesses. Chaturjaat and its Mukhgandh Har property is mentioned in ‘Karpuradi Varg’ of Bhavprakash Nighantu. Kawala of Chaturjaat made from Hima process is used here to treat Mukh Daurgandhya and to see its effect in antimicrobial study. Two groups of 30 patients each are included in this study. One group was given Chaturjaat while other 30 were given lukewarm water Kawala. It was seen that Chaturjaat Kawala was more effective in subjective criteria of oral hygiene as well as in antimicrobial study.
Exercício de amplificação e elaboração a partir das imagens alquímicas do Splendor Solis
Authors: Souza Sandra
Published: February 2023

Este artigo teve como objetivo estabelecer uma relação entre as imagens do “Tratado alquímico Splendor Solis”, mais especificamente da figura que nomeamos como "desmembramento", e a experiência subjetiva decorrente dessa mesma reflexão, reforçando assim a relevância do contato do analista em formação com as imagens alquímicas. A atividade proposta transcorreu no período histórico marcado pela pandemia da Covid-19 e pelo conflito entre Rússia e Ucrânia, situações que influenciaram o processo e as reflexões dele oriundas. As principais referências para o estudo foram as obras de Edward Edinger e de C. G. Jung, que serviram de contorno e continente para as imagens e ajudaram a sustentar objetivamente o fio condutor da experiência subjetiva desta autora.
Evaluación del efecto conservante de la miel de abejas liofilizada en polvo sobre la carne molida de ternera
Authors: López-Patiño Carmenza , Arroqui Cristina , Horvitz Sandra , Virseda Paloma
Published: February 2023

El interés por usar sustancias naturales con potencial antimicrobiano crece cada vez más, buscando lograr la conservación de alimentos por periodos más largos. La miel tiene propiedades antioxidantes y antimicrobianas comprobadas, sin embargo, dada su viscosidad y densidad, es necesario buscar alternativas para su aplicación. El objetivo de esta investigación fue obtener miel en polvo mediante liofilización y comprobar su efecto sobre las características fisicoquímicas y microbiológicas de la carne molida de ternera. La miel multifloral de romero y colza que fue utilizada se caracterizó para algunos componentes bioactivos, se mezcló con harina de trigo al 50 %, 60 % y 70 % p/p, se liofilizó y se pulverizó. La formulación al 50 % fue elegida por sus mejores características de humedad e higroscopicidad. Luego, fue aplicada a las carnes molidas al 10 % y al 20 % p/p. Las muestras se empacaron y almacenaron (4 ± 1 ºC) y durante los 0, 3, 7 y 10 días se midió pH, color y se hizo conteo de enterobacterias, aerobios mesófilos totales y psicrótrofos. Este análisis microbiológico arrojó que los tratamientos ralentizan el crecimiento de enterobacterias y aerobios mesófilos totales, siendo mayor el efecto con mayor concentración de miel. Además, la aplicación de los tratamientos afectó el color de las muestras con disminución en los valores de los parámetros: L* y a*. Se plantea que nuevos estudios podrían realizarse a partir de estos resultados para hacer seguimiento a una mayor cantidad de parámetros de calidad en carne molida.
Opt-In and Opt-Out Consent Procedures for the Reuse of Routinely Recorded Health Data in Scientific Research and Their Consequences for Consent Rate and Consent Bias: Systematic Review (Preprint)
Authors: de Man Yvonne , Wieland-Jorna Yvonne , Torensma Bart , de Wit Koos , Francke Anneke L , Oosterveld-Vlug Mariska G , Verheij Robert A
Published: February 2023

BACKGROUND

Scientific researchers who wish to reuse health data pertaining to individuals can obtain consent through an opt-in procedure or opt-out procedure. The choice of procedure may have consequences for the consent rate and representativeness of the study sample and the quality of the research, but these consequences are not well known.

OBJECTIVE

This review aimed to provide insight into the consequences for the consent rate and consent bias of the study sample of opt-in procedures versus opt-out procedures for the reuse of routinely recorded health data for scientific research purposes.

METHODS

A systematic review was performed based on searches in PubMed, Embase, CINAHL, PsycINFO, Web of Science Core Collection, and the Cochrane Library. Two reviewers independently included studies based on predefined eligibility criteria and assessed whether the statistical methods used in the reviewed literature were appropriate for describing the differences between consenters and nonconsenters. Statistical pooling was conducted, and a description of the results was provided.

RESULTS

A total of 15 studies were included in this meta-analysis. Of the 15 studies, 13 (87%) implemented an opt-in procedure, 1 (7%) implemented an opt-out procedure, and 1 (7%) implemented both the procedures. The average weighted consent rate was 84% (60,800/72,418 among the studies that used an opt-in procedure and 96.8% (2384/2463) in the single study that used an opt-out procedure. In the single study that described both procedures, the consent rate was 21% in the opt-in group and 95.6% in the opt-out group. Opt-in procedures resulted in more consent bias compared with opt-out procedures. In studies with an opt-in procedure, consenting individuals were more likely to be males, had a higher level of education, higher income, and higher socioeconomic status.

CONCLUSIONS

Consent rates are generally lower when using an opt-in procedure compared with using an opt-out procedure. Furthermore, in studies with an opt-in procedure, participants are less representative of the study population. However, both the study populations and the way in which opt-in or opt-out procedures were organized varied widely between the studies, which makes it difficult to draw general conclusions regarding the desired balance between patient control over data and learning from health data. The reuse of routinely recorded health data for scientific research purposes may be hampered by administrative burdens and the risk of bias.
ANALISIS KENDALA PERAN INSPEKTORAT DALAM PENGELOLAAN DANA DESA (STUDI KASUS PADA INSPEKTORAT KABUPATEN KOTAWARINGIN BARAT)
Authors: Senprianthi Senprianthi
Published: February 2023

Tujuan penelitian: Penulisan ini bertujuan menganalisis sistem pengelolaan dana desa pada saat terjadi kasus penyalahgunaan dana desa di Kabupaten Kotawaringin Barat. Peneliti ingin menganalisis penyebab penyalahgunaan dana desa masih terjadi di Kabupaten Kotawaringin Barat. Peneliti juga ingin menganalisis kendala-kendala dan upaya Inspektorat Kabupaten Kotawaringin Barat dalam pengelolaan dana desa yang dilakukan Inspektorat Kabupaten Kotawaringin Barat. Dengan harapan, dana desa minim dari penyalahgunaan sehingga prioritas penggunaan dana desa tepat sasaran. Dengan begitu, dapat meningkatkan kesejahteraan, kualitas hidup, dan menanggulangi kemiskinan masyarakat desa. Desain/Metodologi/Pendekatan: Penelitian ini dikategorikan sebagai penelitian kualitatif pendekatan studi kasus dengan objek penelitian pada Kabupaten Kotawaringin Barat. Temuan penelitian: Penelitian ini mengungkapkan adanya masalah pada sistem pengelolaan dana desa saat terjadi penyalahgunaan dana desa. Penelitian ini juga mengungkapkan penyebab penyalahgunaan dana desa masih saja terjadi. Selain itu, penelitian ini mengungkapkan adanya kendala serta upaya inspektorat dalam menjalankan fungsinya sebagai APIP terkait pengelolaan dana desa. Kontribusi teoretis/Originalitas: penggunaan fraud pentagon theory pada penelitian ini diharapkan dapat menjadi kajian relevan untuk digunakan kembali pada penelitian selanjutnya terkait dengan kecurangan pada sektor publik dari sudut pandang yang berbeda. Batasan/Implikasi Penelitian: Keterbatasan penelitian ini adalah kurangnya mendapat informasi yang diperlukan seperti dokumen dan informasi dari narasumber. Penelitian ini hanya mewawancarai pihak inspektorat dan pemerintah desa
ANALISIS PENYEBAB STAGNASI SKOR SAKIP PADA KEMENTERIAN PENDIDIKAN DAN KEBUDAYAAN
Authors: Wahyudi Arip
Published: February 2023

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ANALISIS PERAN INSPEKTORAT DALAM PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA (STUDI PADA INSPEKTORAT DAERAH KABUPATEN KERINCI)
Authors: Hairul Tasdikul
Published: February 2023

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis peran dari inspektorat dalam melakukan pencegahan fraud dalam pengelolaan keuangan desa di Kabupaten Kerinci. Penulis menganalisis bagaimana peran yang dilakukan oleh inspektorat dalam pencegahan fraud, selain itu juga penulis menganalisis faktor kendala Penyebab Pengawasan oleh Inspektorat Daerah Kabupaten Kerinci Belum Optimal dalam Mengatasi Tindakan Kecurangan (fraud) pada Pengelolaan Keuangan Desa dan menganalisis faktor penyebab rawanya tindakan fraud dalam pengelolaan keuangan desa yang terjadi di Kabupaten Kerinci. Desain/Metode/Pendekatan: penelitian ini merupakan penelitian kualitatif pendekatan studi kasus dengan objek penelitian Inspektorat Kabupaten Kerinci. Teknik pengumpulan data melalui wawancara dan review dokumen yang kemudian dianalisis dengan menggunakan model dari Miles dan Huberman yang terdiri dari tiga langkah yaitu Reduksi Data (Data Reduction), Penyajian Data (Data Display), Penarikan Kesimpulan dan Verifikasi (Drawing And Verifying Conclusions). Temuan Penelitian: Hasil penelitian menunjukkan bahwa peran Inspektorat Kabupaten Kerinci dalam melakukan pencegahan fraud pengelolaan keuangan desa diwujudkan melalui peran penjamin mutu (Quality Assurance) melalui kegiatan pengawasan, pemeriksaan secara reguler dan khusus serta (Consulting Activities) melalui pelatihan/ pembinaan dan sosialisasi terhadap pengelolaan keuangan desa. Akan tetapi ditemukan bahwa proses pemeriksaan yang dilakukan belum secara komprehensif. Ditemukan faktor kendala yang menyebabkan belum maksimal peran Inspektorat Kabupaten Kerinci dalam melakukan pencegahan fraud dalam pengelolaan keuangan desa disebabkan oleh faktor internal dan eksternal. Faktor internal disebabkan oleh belum menjalankan tupoksi secara keseluruhan, kendala sumber daya manusia, keterbatasan anggaran, kendala waktu, kendala sistem. faktor eksternal disebabkan oleh keterbatasan sdm, kurang tertib administrasi, konflik kepentingan, keterbatasan komunikasi, kurangnya kerjasama. Selain itu ditemukan faktor penyebab rawannya tindakan fraud pengelolaan keuangan desa disebabkan oleh Stimulus (Pressure), Capability (Competence), Kesempatan (Opportunity), Rasionalisasi, Ego (Arrogance), Kolusi (Collusion). Kontribusi Teoritis/Orisinalitas: penelitian ini menggunakan fraud hexagon teori dalam melihat motivasi/penyebab seseorang dalam melakukan tindakan fraud karena teori ini belum banyak digunakan oleh peneliti sebelumnya, diharapkan bagi peneliti selanjutnya bisa menjadi kajian yang relevan dalam menganalisis penyebab fraud pada organisasi sektor publik. Batasan/Implikasi Penelitian: keterbatasan dalam penelitian ini adalah peneliti tidak dapat melakukan wawancara secara langsung dengan aparat desa yang terlibat kasus kecurangan dalam pengelolaan keuangan desa. peneliti hanya memperoleh informasi dari pihak PMD, BPKP provinsi, dan inspektorat dalam memperoleh data dan informasi.
EVALUASI PENGENDALIAN INTERNAL TERHADAP SISTEM INFORMASI PERSEDIAAN (STUDI KASUS WARUNG XYZ)
Authors: Abusama Muh. Yusdar Arifandi
Published: February 2023

Tujuan – Penelitian ini bertujuan untuk mendeskripsikan dan mengevaluasi aktivitas sistem pengendalian internal persediaan pada Warung XYZ berdasarkan standar COSO framework for smalleEntities.Metode Penelitian – Penelitian ini menggunakan metode studi kasus dengan pendekatan kualitatif. Peneliti menggunakan pengambilan data dengan menggunakan teknik observasi, wawancara, dan dokumentasi. Seluruh data yang didapatkan akan dilakuakan evaluasi berdasarkan standar yang telah ditetapkan oleh COSO framework for small entities. Kemudian, data yang dihasilkan tersebut dilakukan pengujian dengan menggunakan metode triangulasidata.Temuan - Hasil penelitian menunjukan bahwa sistem pengendalian internal persediaan yang diterapkan oleh Warung XYZ secara keseluruhan berada pada tingkat evektivitas sedang. Ha ini dibuktikan dengan rata-rata tingkat penilaian efektivitas pada keseluruhan nilai komponen dan prisip yang digunakan.
PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI PADA PEMERINTAH KOTA YOGYAKARTA)
Authors: Anggraini Fransiska Arum
Published: February 2023

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis aspek yang menyebabkan skor SAKIP pada Pemerintah Kota Yogyakarta belum optimal. Metode/Pendekatan: Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Sumber data dalam penelitian ini yaitu data primer berupa hasil wawancara mendalam dengan partisipan di Pemerintah Kota Yogyakarta dan data sekunder berupa analisis dokumen terkait. Temuan Penelitian: Hasil penelitian menunjukkan bahwa terdapat beberapa aspek yang menyebabkan perolehan SAKIP pada Pemerintah Kota Yogyakarta menjadi belum optimal. Aspek tersebut diantaranya ialah adanya tekanan regulasi, kurangnya kompetensi SDM, keterbatasan jumlah SDM, mutasi pegawai, kurangnya ketersediaan data, dan faktor eksternal (pandemi). Sebagai upaya perbaikan dan penguatan akuntabilitas kinerja, pemerintah Kota Yogyakarta memberikan pendidikan dan pelatihan bimtek untuk meningkatkan kompetensi SDM, penguatan komitmen manajemen, penguatan pengawasan dan pendampingan Inspektorat, serta melakukan berbagai inovasi sistem yang terintegrasi. Hasil analisis menunjukkan bahwa aspek-aspek tersebut didominasi oleh fenomena isomorfisma koersif dan isomorfisma normatif. Selanjutnya, analisis indikator kinerja denganmenggunakan pendekatan Empat Kuadran Friedman menunjukkan bahwa sebagian besar indikator kinerja masih berorientasi pada upaya untuk meningkatkan penyediaan pelayanan.
ANALISIS PEMANFAATAN PERTUKARAN DATA/INFORMASI PAJAK PUSAT DAN PAJAK DAERAH DALAM RANGKA PEMERIKSAAN PAJAK PUSAT
Authors: Utami Mei Tri
Published: February 2023

Tujuan – Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pelaksanaan kerjasama pertukaran data/informasi pajak pusat dan pajak daerah serta potensi pemanfaatannyadalam rangka pemeriksaan pajak pusat, serta mengidentifikasi dan menganalisis kendalakendalayang menyebabkan belum optimalnya pelaksanaan kerja sama dan pemanfaatan data dalam rangka pemeriksaan pajak pusat. Metode penelitian Penelitian ini dilakukan dengan menggunakan pendekatan kualitatifstudi kasus dengan fokus pada pelaksanaan di pajak pusat. Data dikumpulkan dengan teknik wawancara mendalam dan dokumentasi. Hasil penelitian - Dalam pelaksanaan kerja sama pertukaran data/informasi pajak pusat dan pajak daerah diidentifikasi terdapat tiga kegiatan utama yang difokuskan pada kegiatan yang dilaksanakan di DJP (pajak pusat), yaitu kegiatan persiapan pertukaran data, kegiatan pertukaran dan pemanfaatan, dan kegiatan monitoring dan evaluasi. Kerja sama pertukaran data ini juga berpotensi untuk dapat dimanfaatkan dalam rangka pemeriksaan pajak pusat, yaitu sebagai tindak lanjut dari mekanisme pengawasan dan dapat menjadi data pembanding dalam proses pengujian pemeriksaan. Pelaksanaan dan pemanfaatan data hasil kerja sama ini masih belum optimal. Hal ini terjadi karena ada dimensi birokrasi yang menghambat pelaksanaan kerja sama, seperti dimensi formalisasi, standardisasi, spesialisasi, dan hierarki, serta adakendala perbedaan infrastruktur antara DJP dan pemda dan kendala data. Kendala spesifik yangdiidentifikasi menjadi penyebab belum optimalnya pemanfaatan dalam rangka pemeriksaanpajak pusat adalah kendala administratif, yaitu dengan tidak diusulkannya pemeriksaan sebagaitindak lanjut dari mekanisme pengawasan, serta kendala teknis, yaitu dengan tidak tersedianyadata hasil pertukaran data perpajakan sehingga kurang lengkap dan kurang relevan untukdigunakan sebagai data pembanding.