bluuebunny/crossref_metadata_2025 huggingface dataset:
Vagrancy Motive in the Gender Aspect of Russian Literature of the 1920s
Authors:   Institute of Philology of the Siberian Branch of the Russian Academy of Sciences, Novosibirsk, Russian Federation, Yakimova Lyudmila P.
Published: March 2024

The content of the article is a comparative analysis of the stories in Vs. Ivanov’s “The Life of Smokotinin”, L. Leonov’s “The Tramp”, A. Platonov’s novella “The Potudan River”, united by the authors’ common attention to the motive of vagrancy. The article considers the general structuring of the text, the similarity and overlap in the use of artistic means, in this case, first of all, the poetic and semantic potential of the parable of the prodigal son. In the theoretical aspect, the potential involvement of the consideration of works with this kind of motive-plot connections as an integral literary cycle is revealed.
The Second Garhwal Expedition of the St. Petersburg Association of Scientists & Scholars (the Western Himalaya, Uttarakhand, India, May 2023)
Authors:   Zoological Institute, Russian Academy of Sciences, Saint Petersburg, 199034, Russian Federation, Borkin L.J.
Published: March 2024

This paper briefl y describes the interdisciplinary biogeographical expedition to the Garhwal Himalaya, Uttarakhand state (India) in May 2023. It was organized by the Center for Himalayan Research of the St. Petersburg Association of Scientists & Scholars (SPASS) and took place under the fl ag of the Russian Association of Researchers of the Himalaya and Tibet. This was the 7th expedition of SPASS to the Western Himalaya and the 2nd expedition of SPASS to Garhwal. Participants explored the eastern part of this region west of the Nanda Devi mountain from the Indo- Gangetic Plain to the southern foot of the Transhimalaya (Zanskar Range, 4330 m). Observations were made and materials were collected in the fi elds of botany, zoology (entomology, herpetology), hydrobiology and microbiology.
The Intersection between Diplomatic Security and Cooperation: South Korea’s Veteran Diplomacy toward Türkiye
Authors: Kim Yunhee
Published: March 2024

The article attempts to probe veteran diplomacy with the case of Türkiye and adopts its meaning from the distinct historical case of the Korean War. Veteran diplomacy gets attention as a means of new diplomacy as the changes in global political and economic order have brought limitations to state-centric diplomatic relations since the late 20th century. Veteran diplomacy can be utilized as an opportunity to expand South Korea’s soft power in the new public diplomacy era of the 21st century. It engages diverse diplomatic actors and interacts with war veterans of the UN allied nations based on diplomatic security policies. It led to the effect of public diplomacy via open and multilateral communication between the countries and creating amicable and favorable environments to strengthen ties as well as improve South Korea’s reputation in international society. It also paves the way for security cooperation with Türkiye.
Procedures for the Acquisition of Citizenship in the Republic of Kosovo
Authors: Sallahu Blerim
Published: March 2024

The Republic of Kosovo is a parliamentary republic that declared its independence on February 17, 2008. Currently, Kosovo is in the stage of institutional, political, and economic development and consolidation, and is strongly advancing toward the Euro-Atlantic integration process. States, in principle, within the domestic power they possess, have the right to regulate the procedures and requirements of acquiring and revoking citizenship, which can be considered as an element and instrument of the exercise of state sovereignty. However, states are generally careful when drafting legislation regarding citizenship to align their legal guidelines with important international instruments. The Council of Europe’s Convention on Nationality, along with the Law on Citizenship of Kosovo and those of other states subject to comparison, are the subject of this paper. The new Law on Citizenship (which is currently in force) was approved in 2013. This law defines the modalities of acquisition, loss, and re-acquisition of citizenship of Kosovo and other issues related to citizenship. The main focus of this article is the correct definition and fair implementation of the procedures, criteria and requirements of the modalities for obtaining the citizenship of Kosovo through the Law on Citizenship of Kosovo and other related laws. Such an approach will contribute, no matter how little, in facilitating a fairer execution of the Law on Citizenship of Kosovo.
The Ukraine War: Impacts on the International System and Türkiye
Authors: İnat Kemal , Duran Burhanettin
Published: March 2024

This article argues that the Ukraine war is the first major conflict since the end of the Cold War to bring the two major nuclear powers, the U.S. and the Russian Federation, into conflict with one another. The intense U.S. support for the Zelenski Administration in the power struggle in Ukraine and the heavy American sanctions against Russia have pitted Washington and Moscow against each other at a level never seen since the end of the Cold War. The U.S., which was silent on Russia’s intervention in Georgia in 2008, reacted very harshly against Moscow in Ukraine, leading to tension similar to that of the Cold War period. Therefore, this article argues that the impact of the Ukraine war on the international system has been enormous. As a close neighbor of Russia and an ally of the U.S., Türkiye is also significantly affected by this war.
The Historic Bond: The South African Liberation Movement and the Palestinian Struggle
Authors: Zwelivelile M. D. Mandela Nkosi
Published: March 2024

In today’s world, we are witnessing one of the gravest crises humanity has faced: the ongoing genocide by Israel against the Palestinians. This situation has compelled South Africa to initiate legal proceedings against Israel at the ICJ, seeking accountability for the severe human rights violations and acts of genocide perpetrated against the Palestinian people. To fully grasp the significance of South Africa’s action, it’s essential to explore the deep-rooted and historic ties that bind South Africa’s liberation efforts to the Palestinian fight for freedom. This commentary delves into the intertwined narratives of oppression, resistance, and unity shared by these movements, illuminating the striking similarities between the apartheid regime in South Africa and Israel’s treatment of Palestinians. Additionally, the discussion sheds light on South Africa’s rationale for approaching the ICJ. In conclusion, the commentary underscores the solidarity between South Africa’s anti-apartheid movement and the Palestinian liberation struggle, highlighting the importance of global solidarity, accountability, and collective endeavor in championing justice and equality.
Türkiye’s “-lateralisms” in Asia: A Multi-Vectorial Analysis
Authors: Baba Gürol
Published: March 2024

This study aims to illustrate that multi-vectorial approaches in foreign policy could not only be practical but also productive for middle powers. With this aim, the study conceptualizes Turkish foreign policy in Asia with multi-vectorism, a foreign policy behavioral pattern that has been mainly utilized for post-Soviet countries’ concurrent interactions with the West (the EU, the U.S.) and the non-West (Russia). The study, firstly, argues that Asian international relations require a more composite re-definition of multi-vectorism, since in Asia, due to the intra-regional fragmentations and diversions, there are more than the conventional two vectors, the West and the non-West. By considering this argument the study applies multi-vectorism to Türkiye’s foreign policy in Asia by comparing the practicability of different interaction patterns, e.g., multilateralism, minilateralism, and bilateralism. The study, secondly, argues that Türkiye’s multi-vectorial foreign policy in Asia is particularly successful in its bilateral relations and less so in its multilateral and minilateral interactions.
Pengaruh Cash Conversion Cycle, Firm Size Dan Sales Growth Terhadap Profitabilitas Perusahaan
Authors: Herlindasari Feby , Champaca Mychelia
Published: March 2024

Subsektor makanan dan minuman sebagai bagian dari sektor manufaktur mengalami penurunan profitabilitas akibat dampak-dampak yang muncul akibat pandemi. Perusahaan harus meningkatkan manajemen modal kerjanya agar perusahaan tetap dapat menghasilkan profit.  Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh siklus konversi kas, ukuran perusahahaan dan pertumbuan penjualan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan periode observasi selama tahun 2018-2022. Penelitian ini menggunakan sampel sebanyak 24 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan dari hasil analisis menunjukan hasil bahwa diperoleh pengaruh signifikan negatif siklus konversi kas; pengaruh signifikan positif sales growth terhadap profitabilitas; serta pengaruh tidak signifikan firm size terhadap profitabilitas.
Penerapan Digital Banking Untuk Peningkatan Kinerja Keuangan UKM Di Kota Malang
Authors: Harmadji Dwi Ekasari , Yuliana Rachma
Published: March 2024

Tujuan penelitian ini melakukan pengujian dampak literasi keuangan dan penerapan Sistem Informasi Akuntansi (SIA) terhadap kinerja keuangan Usaha Kecil dan Menengah (UKM) serta penerapan digital banking sebagai variabel pemoderasi. Penelitian ini adalah penelitian kuantitatif dengan data yang didapatkan memakai kuesioner. Responden penelitian ini mencakup 129 UKM keripik tempe, keramik dinoyo, pengusaha batik, dan pengusaha mebel di Kota Malang. Olah data memakai analisis MRA (Moderating Regression Analysis). Hasil penelitian membuktikan bahwa penerapan digital banking sebagai variabel pemoderasi berpengaruh secara signifikan terhadap kinerja keuangan UKM. Hasil analisis pun membuktikan bahwa literasi keuangan dan penerapan sistem informasi akuntansi yang efektif, sanggup menaikkan kinerja keuangan UKM. Penerapan digital banking yang baik seperti layanan jasa transfer, menabung dan lainnya melalui sistem teknologi informasi dengan memafaatkan kemampuan berbagai jenis aplikasi, sistem operasi, dan jaringan untuk bertukar informasi mampu meningkatkan kinerja keuangan pedagang UKM. Hasil penelitian bermanfaat dalam menyukseskan program digitalisasi UKM yang sedang digalakkan oleh pemerintah.
The Mood of Menopausal Women is Affected by Stress Levels and Symptoms of Anxiety and Depression
Authors:   Human Moviment Sciences of Santa Catarina State University, Florianópolis, Santa Catarina, Brazil, DY Fausto , JBB Martins ,   Human Moviment Sciences of Santa Catarina State University, Florianópolis, Santa Catarina, Brazil, TH Roza ,   Human Moviment Sciences of Santa Catarina State University, Florianópolis, Santa Catarina, Brazil, A Pogere ,   Tocogynecology Department of the Federal University of Santa Catarina, Florianópolis, Brazil, ACA Guimarães ,   Human Moviment Sciences of Santa Catarina State University, Florianópolis, Santa Catarina, Brazil
Published: March 2024

Introduction: Menopause is a period of vulnerability to psychological manifestations and can increase the sensitivity of emotions to stress and mood. Studies have analyzed factors associated with stress and symptoms of anxiety and depression, however, it is still scarce in the literature whether the mood changes these symptoms in menopausal women. Objective: To analyze the relationship between mood and stress and depressive symptoms and anxiety in menopausal women. Methods: Cross-sectional study composed of 90 menopausal women aged 40 to 59 years (52.6±4.1), one year without menstruation, with serum FSH (Follicle Stimulating Hormone) levels ≥25IU/ml, and with a positive score to the Menopause Rating Scale (MRS) questionnaire. The questionnaires were composed of sociodemographic and clinical aspects, Brunel’s Mood Scale (BRUMS), Perceived Stress Scale (PSS) and Hospital Anxiety and Depression Scale (HADS). Results: Women who showed symptoms of anxiety and depression scored more on the subscales of negative mood (p<0,001), and less on the subscale of positive mood (p<0,001) for depression and anxiety (p=0,005); besides that they were more stressed than those without symptoms of anxiety and depression. Multiple linear regression analysis showed that mental confusion, fatigue and vigor have a predictive power of 33% in the stress of menopausal women. Conclusions: The mood of women in menopause seems to be affected by those with high levels of stress and symptoms of anxiety and depression.
Relationships among Arthritis Self-efficacy and Background Characteristics in Patients with Rheumatoid Arthritis
Authors:   Professor, School of Nursing, Chang Gung University of Science and Technology & Research Fellow, Department of Rehumatology, Allergry and Immunology, Chang Gung Memorial Hospital, Taiwan, Chen Su-Hui , Liang Yen-Chiu ,   Nurse Practitioner, Department of Orthopaedic Surgery, Chang Gung University, Taiwan, Shao Jung-Hua ,   Associate Professor, School of Nursing, College of Medicine, Chang Gung University & Associate Researach Fellow, Department of Joint Reconstruction, Chang Gung Memorial Hosipital, Linkou, Taiwan
Published: March 2024

Background: A thorough evaluation of variables related to self-efficacy that are unique to each patient population is an important step for developing self-management interventions. Purpose: To determine factors associated with patient self-efficacy for managing pain and other symptoms of rheumatoid arthritis. Methods: This cross-sectional study analyzed secondary data collected for a randomized controlled trial on rheumatoid arthritis conducted from October 2016 to January 2018. A sample of 214 patients was recruited from outpatient rheumatology clinics of one medical center in northern Taiwan. Data included demographic and rheumatoid arthritis-related characteristics and self-report scores for disease activity, health status, health-related quality of life, and arthritis self-efficacy. Results: The mean age of participants was 58.72 years; 86% were female. Hierarchical regression demonstrated predictors of self-efficacy of pain management were a monthly income versus no income, living with other family members, duration (years) of arthritis, and arthritis education/counseling. Health-related quality of life scores for components of physical and mental health were also significant predictors. Predictors of self-efficacy for managing other symptoms were living with other family members in the household, religious beliefs of Buddhism or Taoism vs. none, and physical and mental component scores for health-related quality of life. Conclusions/Implications for Practice: Nurses should focus interventions targeted at adults newly diagnosed with rheumatoid arthritis, who are living alone, in poor health, and have religious beliefs of Buddhism or Taoism.
Scope, Myths and Misunderstandings of Medical Doctors Regarding the Advanced Nurse Practitioners: A Case Report
Authors:   Asia e University Malaysia, Pakisthan, Jadoon Shaista Bibi , Phillips ohn Arul ,   Asia e University Malaysia, Pakisthan, Victor Gideon ,   Shifa College of Nursing Islamabad, Pakisthan
Published: March 2024

The revision of the Pakistan Nursing and Midwives Council Act in 2023 marked a significant turning point by granting nurses with an MS Nursing degree the autonomy to practice independently. This transformative step, however, triggered a contentious debate within the medical community, particularly among doctors. This case report delves into the intricate web of myths and misunderstandings that encircle the scope of practice of Advanced Nurse Practitioners (ANPs) in Pakistan. Through an evidence-based analysis, this report aims to unravel the origins of these misconceptions and provide insights that might lead to collaborative and informed policymaking.
Stress Factors among Nursing Students in Public and Private Institutions
Authors:   Professor, Asia e University, Malysia, Jadoon Shaista Bibi , Bibi Fiza ,   Senior Lecturer, Asia e University, Malysia, Bibi Azra ,   Senior Lecturer, A Health Department KP, Pakistan
Published: March 2024

Nursing education is renowned for its demanding nature, subjecting students to a multitude of stressors. This study investigates stress factors among nursing students in both public and private institutions, shedding light on their experiences in Pakistan. The research employs a quantitative approach, utilizing a 31-item questionnaire with a five-point Likert scale to assess stress-related factors, with values ranging from “Strongly Disagree” to “Strongly Agree.” The study encompasses a diverse participant pool, including 150 nursing students, revealing a relatively balanced gender distribution and representation from public and private institutions. The results underscore academic-related stress as the most prominent challenge faced by nursing students, affecting sleep patterns, self-study abilities, and punctuality. Additionally, issues such as uncooperative clinical staff, difficulties in accessing basic facilities and language proficiency barriers contribute to the stress burden. These findings emphasize the need for proactive support mechanisms within nursing education, encompassing mental health support and language assistance. Furthermore, the study outlines the limitations of using a self-generated questionnaire and highlights the necessity for future research in areas such as longitudinal studies, comparative analyses of different program formats, and the effectiveness of interventions to reduce stress and enhance well-being. By addressing these stress factors comprehensively, nursing institutions can better prepare students for the rigors of their profession, ultimately enhancing the quality of healthcare delivery in Pakistan.
Level of Knowledge and Awareness Regarding Climate Change and its Impact on Health
Authors:   BSN, Shifa College of Nursing, STMU, Sector H-8/4 Islamabad, Pakistan, Nazmeen Shama , Naheed Riffat ,   MSN, Shifa College of Nursing, STMU, Sector H-8/4 Islamabad, Pakistan, Fatima Jamila ,   BSN, Shifa College of Nursing, STMU, Sector H-8/4 Islamabad, Pakistan
Published: March 2024

Introduction: Climate change is the prevailing issue on hand. It has both direct and indirect impact on public health that ranges from increasing respiratory, infectious and vector-borne diseases to its impact on mental health, agricultural sector and food security. This increases disease burden and raises challenge for health sector in many ways. Nurses and other healthcare professionals are at key position to address this issue. Purpose: The purpose of this study is to investigate level of knowledge and awareness regarding climate change and its impact on health among general population of public sector and Bari Imam Community. Methods: Descriptive cross-sectional study was conducted among general population of Bari Imam Community and public sector. Data was collected from 150 participants. A structured questionnaire was used for data collection. The data were analyzed using SPSS version 26. The results were expressed in descriptive statistics. Results: Study findings show that 62% participants have knowledge about climate change. Out of 150 participants 80% thinks that climate change has impact on health. Only 32% participants are familiar with the fact that climate change can also impact mental health. 68% of participants are not aware policies and initiatives for mitigating impact of climate change. Only 42% of participants think that they can individually play a role in addressing climate change. Conclusion: Climate change needs to be viewed as a public health issue and it is important to address the issue of climate change to decrease morbidity and mortality rate.
Mini - Physical Activity Questionnaire (MiniPAQ): Development and Validation in Healthy Adults
Authors:   Department of Nutrition & Dietetics, Harokopio University of Athens, Greece, E Skoufas , S Kanellakis ,   Department of Nutrition & Dietetics, Harokopio University of Athens, Greece, M Skaltsa ,   Department of Nutrition & Dietetics, Harokopio University of Athens, Greece, E Boudouvi ,   Third Pediatric Department, Medical School, National Kapodistrian University of Athens, Athens, Greece, A Tziompanou ,   Nutriscience, Levidiou 23, 10442 Athens, Attica, Greece, M Sotiriou ,   Nutriscience, Levidiou 23, 10442 Athens, Attica, Greece, Y Manios ,   Department of Nutrition & Dietetics, Harokopio University of Athens, Greece
Published: March 2024

Background and Aims: The use of feasible and low-cost methods for the assessment of physical activity is essential both in daily practice and research. Therefore, the aim of this study was to develop a very short and easy-to-use physical activity questionnaire in general population and examine its validity and reliability compared to the physical activity assessed by pedometer. Methods: 324 adults (18-77 years of age) participated in the development and validation of the developed MiniPAQ. The validation and the reliability of the MiniPAQ compared to pedometer were examined with Bland-Altman analysis and Intraclass Correlation Coefficient (ICC). In addition, 50 adults participated in a test retest study in order to assess MiniPAQ’s reproducibility. Results: The sedentary activities were negatively correlated with calculated PAL from either the MiniPAQ or the pedometer (p<0.05). The Bland-Altman analysis of the developed MiniPAQ showed a not statistical significant PAL bias of -0.007 (p=0.212) and limits of agreement of ±0.22966; the ICC was 0.771 and the Spearman’s Correlation of the test retest procedure showed an excellent reproducibility (r²=0.996, p<0.001). Conclusions: The developed MiniPAQ is a very short and valid with very high reproducibility physical assessment questionnaire. This makes it an ideal tool for estimating physical activity level in daily clinical practice and research, when a reference method is not applicable.
Effects of Standardized Hops (Humulus lupulus L.) Extract on Joint Health: A Randomized, Placebo-Controlled, Double-Blind, Multiple Dose Study
Authors:   Increnovo LLC, Whitefish Bay, USA, R Jäger , B Bernier ,   Ashland LLC, Wilmington, USA, J Theodosakis ,   Theo’s, Inc, Tucson, USA, G Bonfilio ,   Sofar Americas, Inc, Petaluma, USA, CM Kerksick ,   Exercise and Performance Nutrition Laboratory, St. Charles, USA, M Purpura ,   Increnovo LLC, Whitefish Bay, USA
Published: March 2024

Background: This study’s aim was to evaluate the efficacy and safety of 14-days oral supplementation of a standardized hops extract containing 30% alpha acids, Humulus lupulus L. on individuals with osteoarthritis of the knee. Methods: Thirty-three subjects (26 female, 7 male, 57.0 ± 6.9 years) participated in this randomized, double-blind, multi-dose study. Perceived pain (WOMAC), 20-meter walking performance and clinical safety markers (metabolic panel) was evaluated after 0 and 14 days of standardized hops extract (Perluxan®, 1 g/day [HOPS1G], n = 11 or 2 g/day [HOPS2G], n = 10 or placebo [PLA], n = 12). Changes in WOMAC perceived pain scores from baseline were calculated for all groups and compared against changes observed in PLA. Oneway ANOVA were used to evaluate group differences at each measurement time point. Data in presented as means ± SD. A p-value of 0.05 was used to assess statistical significance. Results: Pain relief while walking on a flat surface showed significant improvement with HOPS2G two hours after dosing. Additionally, pain was reduced to a greater magnitude in HOPS1G and HOPS2G two and four days after supplementation while changes in HOPS1G after six days were also significantly different than PLA changes. Reductions in pain while lying in bed were significantly greater in HOPS2G three days after supplementation while HOPS1G exhibited greater reductions 12 days after supplementation. Selfreported pain scores while sitting or lying in bed were reduced to a greater magnitude in HOPS1G in comparison to HOPS2G after 6, 7, 8, 10, and 13 days of supplementation. Conclusion: Supplementation with two different doses of supplementation yielded greater improvements in pain reduction while walking and also demonstrated improvements in the amount that sleep was disrupted due to pain. Self-reported pain levels while sitting or lying in bed exhibited a dosedependent pattern. No clinically meaningful changes in blood or urine markers were noted as a result of supplementation between groups. Supplementation did not appear to impact 20-meter walking performance.
Leasing in Russian agricultural economy: current stage of development
Authors: Kiritsa A. A.
Published: March 2024

The purpose of the study is to analyze leasing sustainable development as the main investment mechanism of the Russian agrarian sector technical re-equipment.

   The author uses general scientific methods (analysis and synthesis, economic and statistical methods, graphical methods, etc.). The current state of the domestic agrarian sector technical equipment, the development of agricultural machinery leasing market development, issues and prospects for the use of agrarian leasing at the present stage have been considered. Considering the current situation in the domestic market, decreased prices for agricultural products and outstripping growth of prices for equipment, domestic agricultural producers need systemic state support to maintain the machinery and tractor fleet renewal pace. In conditions of agricultural machinery and investment resources for its reproduction deficit, leasing is one of the effective tools in solving the technical potential of the agricultural sector technical potential strengthening issues. The main promising areas of leasing mechanisms application, contributing to technical re-equipment acceleration in the agricultural sector have been proposed (sustainable development projects, national “green taxonomy”, “green” bonds; agricultural machinery market digitalization development; use of leasing mechanisms for the machinery and technology complexes development as a modern form of joint machinery use in agriculture). The proposed areas will ensure systemic development and acceleration of Russian agrarian sector technical re-equipment.
Risk-based approach in external migration public management
Authors: Volokh V. A. , Dmitrieva T. N.
Published: March 2024

The presence of risks emergence problem of socio-political conflict, threats to the preservation of Russian identity in the process of including foreign cultural groups of international migrants in Russian society is a consequence of public administration insufficient efficiency when implementing state migration and national policy. Applying the structural-functional method, the authors study public administration in the external migration sphere for compliance with its essential characteristics. The predominant focus of state management in the migration sphere on ensuring the human resources component of the Russian labor market, as well as on control over migration flows is combined with the state management model shortcomings in the sphere of migrants’ inclusion in the host community. External migration state management should be aimed at solving the socio-economic development problems in Russia and ensuring national security and at the same time should minimize potential risks of social and cultural nature. The authors propose a risk-oriented approach in the migration processes state management, based on a comprehensive consideration of tensions that arise both in the labor market of foreign workers and the foreigners’ inclusion in the Russian society. In order to implement the proposed method, it is advisable to define a single subject of state management, which will be able to exercise authority considering the migration process integrity.
Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation
Authors: Zotikov N. Z.
Published: March 2024

The relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues.

   Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer and at the same time reduce regional budgets tax revenues. The state recognizes and accepts tax optimization if it is based on the current tax legislation provisions. Tax optimization means a taxpayer’s activity aimed at reducing tax payments and leading to an increase in the financial result, including the use of all tax benefits, tax exemptions, and other legal advantages provided by the current legislation. The application of some optimization methods depends on a taxpayer themselves, and some other ones depend on the regional authorities, for example, investment tax deduction.

   The purpose of the study is to analyze the practice of profit tax optimization methods application and their impact on budget revenues and organizations income.

   Common research methods have been applied such as analysis and synthesis, generalization, grouping, tabular method, etc. The article is based on the official data of the Federal State Statistics Service of the Russian Federation, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation, which ensures the reliability of the data used in the study.
Auto-VTNA: An Automatic VTNA platform for Determination of Global Rate Equations
Authors: Dalland Daniel , Schrecker Linden , Hii King Kuok (Mimi)
Published: March 2024

The ability and desire to generate kinetic data has greatly increased in recent years, requiring more automated and quantitative methods for analysis. In this work, an automated program (Auto-VTNA) is developed, to simplify the kinetic analysis workflow. The Auto-VTNA solver allows all the reaction orders to be determined concurrently, expediting the process of kinetic analysis. Auto-VTNA performs well on noisy or sparse data sets and can handle complex reactions involving changing reaction orders. Quantitative error analysis and facile visualisation allows users to numerically justify and robustly present their findings. Auto-VTNA can be used through a free graphical user interface (GUI), requiring no coding or kinetic knowledge from the user, or can be customised and built on if required.
Learning Force Field Parameters from Differentiable Particle-Field Molecular Dynamics
Authors: Carrer Manuel , Cezar Henrique Musseli , Bore Sigbjørn Løland , Ledum Morten , Cascella Michele
Published: March 2024

We develop ∂-HylleraasMD (∂-HyMD), a fully end-to-end differentiable molecular dynamics software based on the Hamiltonian hybrid particle-field formalism, and use it to establish a protocol for automated optimization of force field parameters. ∂-HyMD is templated on the recently established HylleraaasMD software, while using the JAX autodiff framework as the main engine for the differentiable dynamics. ∂-HyMD exploits an embarrassingly parallel optimization algorithm by spawning independent simulations, whose trajectories are simultaneously processed by reverse mode automatic differentiation to calculate the gradient of the loss function, which is in turn used for iterative optimization of the force-field parameters. We show that the parallel organization facilitates the convergence of the minimization procedure, also avoiding the known memory and numerical stability issues of differentiable molecular dynamics approaches. We showcase the effectiveness of our implementation by producing a library of force field parameters for standard phospholipids, with either zwitterionic or anionic heads, and with saturated or unsaturated tails. Compared to the all-atom reference, the force field obtained by ∂-HyMD yields better density profiles than the parameters derived from previously utilized gradient-free optimization procedures. Moreover, ∂-HyMD models can with good accuracy predict properties not included in the learning objective, such as lateral pressure profiles, and are transferable to other systems such as triglycerides.
Measuring the Adsorption Cross-Section of YOYO-1 to Immobilized DNA Molecules
Authors: Pandey Srijana , Gautam Dinesh , Chen Jixin
Published: March 2024

Many interactions between small molecules and particles occur in solutions. They are surrounded by other molecules that do not react, for example, biological processes in water, chemical reactions in gas or liquid solutions, and environmental reactions in air and water. Predicting the rate of such interactions involves an understanding of a fundamental process called diffusion, the random motion of molecules in solutions exampled by the famous Brownian motion of pollen particles. It has been challenging to conceptualize a mathematical equation to describe the rate, for example calculating the summed probability of all diffusive molecules finding an immobilized target molecule at an interface within a certain period, the elementary step of adsorption and absorption. In this report, we introduced an equation developed very recently to predict the adsorption rate and measured the staining rate of a DNA molecule with a simple organic dye molecule YOYO-1. The adsorption cross-section of the interaction is extracted for the first time to be consistent with the physical sizes of the molecules. This could be an important step toward a genderized method to predict the adsorption rate of many reactions.
Calculated hydration free energies become less accurate with increases in molecular weight
Authors: Ivanov Stefan
Published: March 2024

In order for computer-aided drug design to fulfil its long held promise of delivering new medicines faster and cheaper, extensive development and validation work must be done first. This pertains particularly to molecular dynamics force fields where one important aspect – the hydration free energy (HFE) of small molecules – is often insufficiently and deceptively analyzed and reported. While most benchmarking studies report excellent accuracies of calculated hydration free energies – usually within 2 kcal/mol of the experimental values – we find that deeper analysis reveals significant shortcomings. Herein, we report a dependence of HFE prediction errors on ligand molecular weight – the higher the weight, the bigger the prediction error and the higher the probability the calculated result is erroneous by a large residual. We show that in the drug-like molecular weight region, HFE predictions can easily be off by 5 kcal/mol or more. This is likely to be highly problematic in a drug discovery and development setting. These findings should be taken into consideration during development and testing of the next generation of force fields, if they are to usher in the next generation of antineoplastics.
Nonadiabatic photodynamics of amantadine and cyanoadamantane cations: Departure from the energy gap law?
Authors: Roy Bonasree , Titov Evgenii , Saalfrank Peter
Published: March 2024

Cations of diamondoids and derivatives thereof have recently become the subject of experimental, spectroscopic studies due to their potential role in astrochemistry. In particular, their electronic spectra and photoinduced dynamics trigger great interest. Here, we report on computational investigations of two nitrogen-containing derivatives of the adamantane cation (Ada+, C10H16+), the amantadine cation (Ama+, C10H15NH2+) and the cyanoadamantane cation (Ada-CN+, C10H15CN+). Specifically, we study electronic (vibrationally resolved) spectra and nonadiabatic molecular dynamics (modeled using the surface hopping approach based on semiempirical electronic structure theory) of these radical cations. The internal conversion time constants as well as reactive relaxation outcomes (cage-opening and hydrogen loss) are compared for the two derivatives and also with the case of Ada+ [Roy et al., Theor. Chem. Acc. 2023, 142, 71]. Remarkably, we find a longer ground-state recovery time for Ada-CN+ than for Ama+ (for the same excitation energy window), despite a smaller excitation energy for the former. Thus, a static energy gap law cannot be used to rationalize nonadiabatic dynamics and excited-state lifetimes in this case: Dynamics and details of the couplings between several states play a decisive role.
The development of chicken cerebellar cortex and the determination of AgNOR activity of the Purkinje cell nuclei
Authors: Akar Serdar , Sur Emrah
Published: March 2024

In this study, the embryonic and post-hatching development of the chicken cerebellar cortex, and the number, size and area of the silver-staining nucleolus-organizer regions (AgNORs) were determined in cerebellar Purkinje cells in layer-hen (Babcock-B380) embryos and chickens. The mean transverse diameter of the Purkinje cells and their nuclei, and the mean area of the Purkinje cell nucleus and AgNOR area increased during the entire experimental period. The mean ratio of the AgNOR area to the Purkinje cell nucleus area reached its highest value at the 15th day of incubation. There was no difference between the mean AgNOR numbers per nucleus. These findings provide reference data for future studies in this and related research topics, for example for establishing AgNOR parameters and we also hope that our data will be supplemented with other techniques such as PCNA and TUNEL in the near future.
How Has Ohio Fared in the Current Business Cycle?
Authors: Venkatu Guhan
Published: March 2024

This brief explores how Ohio’s economy has fared in the current business cycle and how it has compared to those of other states by using quarterly GDP data. It also examines the impact of Ohio’s industry differences on its GDP growth.
Key antecedents to export market orientation
Authors:   , Nicola Jane Paul,
Published: March 2024

Consistent with research in the purely domestic context, recent empirical evidence provides support for the notion that companies adopting a market orientation in their export markets enjoy greater export success. The objective of this study was to identify those factors which may foster, or bring about, an export market orientation. In order to achieve this objective a literature-based framework of the construct's antecedents was developed. It was hypothesised that external factors (the export market environment), as well as elements of the company's internal environment (e.g., aspects of export structure, export systems, individual, business specific and leadership issues) were important determinants of a company's export market orientation. A quantitative analysis was conducted to test the hypothesises. A mail questionnaire was developed, with all measures being drawn from the existing literature. A total of 292 New Zealand exporters responded and the hypotheses were tested using multiple regression analysis. As a result of the above process, support was found for a number of proposed antecedents to export market orientation. The theoretical and practical implications of the results are discussed. Finally, several strengths and weaknesses to the study are highlighted and opportunities for future research are identified.
A Longitudinal Analysis of Environmental Reporting Practices of Listed Manufacturing Firms in South Africa
Authors: Mgilane Nolwando , Maama Haruna , Marimuthu Ferina
Published: March 2024

Purpose: Environmental reporting has become a buzzword in the corporate reporting ecosystem, prompting questions about how firms practise it. This study aims to assess the environmental reporting practices of manufacturing firms listed on the JSE in South Africa. Design/methodology/approach: The data collection involved using a content analysis method to extract environmental information from the annual reports of 50 manufacturing firms from 2016 to 2020. Descriptive analysis and Wilcoxon signed ranked test were used to present the trend results and significance level in the changes of environmental reporting over the years. Findings: The results demonstrated an increasing trend in environmental reporting amongst the firms. Notably, the firms disclosed more information about their social and environmental activities, with little reporting emphasis on environmental degradation. The evidence further showed a significant increase in environmental reporting practices over the years. These findings complement the arguments of the legitimacy disclosure theory, suggesting that a quality environmental disclosure portrays firms as environmentally accountable and responsible, resulting in a competitive advantage and winning the trust of the public. Implications/ Originality/value: The study solidifies the existing definitions of legitimacy and stakeholder theory. It also provides consolidated evidence on the movements and trends amongst the social and environmental practices from JSE-listed manufacturing firms' perspectives.
A Case of a South African Municipality's Audit Opinion, Audit Implementation Plan, and Service Delivery
Authors: Ndlela Hlengiwe , Sibanda Mabutho , Nomala Bomi Cyril , Mvunabandi Jean Damascene
Published: March 2024

Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery.
Design/Methodology/Approach: The study adopted a quantitative approach using a questionnaire as a data collection instrument. A case study approach was used, with the questionnaire administered to only one municipality that had had an audit opinion in the past three years. 
Findings: The study found that some staff were not aware of the existence of the Audit Implementation Plan in the municipality. However, the respondents acknowledged the implications of audit opinions for the municipality’s budget and service delivery. Furthermore, employees showed positive attitudes towards the effects of audit opinions on the municipality’s operations.
Implications/Originality/Value: The findings have implications for public governance and monitoring of audit implementation plans by municipalities.
Analysis of Domestic Violence against Women in Pakistan: Attitudinal Acceptance of Violence and its Associated Risk Factors
Authors: Mohammad Jan , Wasim Saima , Rizvi Syed Aamir Alam , Abideen Zain Ul
Published: March 2024

Purpose: The purpose of this study is to determine the impact of attitudinal acceptance of violence (AAV) over observed violence (OV), including the impact of five factors on OV. The study aims to identify the impact of acceptance of violence and explore its consequences, if any. The independent variables (IV) in the study are self-esteem (SE), women empowerment (WE), locus of control (LoC), financial income (FI), number of people in the family (FS), and financial stress (FinST). The dependent variable (DV) is observed violence (OV). We are seeing the moderating effect of AAV over OV as well as the impact of IVs over the moderator AAV. Research design: The participants of the study are married women in the age bracket of 18–60 years. The sample size of the study is 205. The data was obtained primarily through an adopted, pre-tested, structured questionnaire.  Data were analyzed using descriptive, correlation, and multiple regression. FinST and SE resulted in statistically significant impacts on OV, whereas there was no moderating impact of AAV among all the factors. Findings: The acceptance of violence by an individual woman differs vastly depending on personal perception, childhood experiences, education level, occupational type, the status of a dependency, and level of self-esteem. Women with high self-esteem are less likely to face violence; similarly, higher financial stress in the family increases the chances of observing violence. Practical Implications: The significance of this study is highlighted by the realization of the need for modification in the attitudinal acceptance of violence through changing Pakistan's educational policy. This study will help raise the bar for women and create awareness that violence should not be accepted.
Impact of Compliance with the International Financial Reporting Standard IFRS No. 9 on Financial Risk Reduction in Banks Listed on the Palestine Stock Exchange
Authors: Dorgham Maher M. , AlAfifi Ahmed A. M. , Abu Zaid Abed Allah Kh.
Published: March 2024

Purpose - This study empirically investigates the impact of compliance with International Financial Reporting Standard (IFRS) No. 9 on reducing financial risks in the banks listed on the Palestine Stock Exchange.

Design/methodology/approach – The sample of study consists of all financial statements of the banks for the period 2015-2021 that met the study’s criteria.  A simple linear regression test was used to examine the study’s hypotheses.

Findings - The findings of the study show a correlation between the compliance with IFRS No. 9 and the mitigation of financial risks in the banking sector. The study shows an adverse effect of the compliance with IFRS No. 9 on reducing credit and capital risks in the banks under study. It also found that there was an insignificant effect of the compliance with IFRS No. 9 on the reduction of exchange rate and interest rate risks in those banks, while the study observed a positive effect of the compliance with IFRS No. 9 on reducing liquidity risk in those banks.

Recommendation - The study recommended the necessity to develop and cultivate the banks’ human resources and work on increasing the awareness of the users of financial statements. The study also underscored the need for banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9.

Originality/value: Our research highlights the importance of underscored of banks to bolster their capital reserves to meet the expected increase in provisions stipulated within IFRS No. 9. and reducing financial risk in those banks
Bridging the Gap: Financial Inclusion's Role in Environmental Sustainability in Pakistan
Authors: Faheem Muhammad , Nousheen Asma , Farooq Fatima , Anwer Muhammad Arshad
Published: March 2024

Purpose: The global impact of climate change on both human well-being and the environment has garnered widespread attention. Depending on the context, financial inclusion can either help people adapt to changing conditions or lessen the impact of those changes. The purpose of our research is to fill that study gap. While improved financial infrastructure is excellent for GDP, the only way to save the planet for both emerging and rich nations is through effective governance. This research looked at how different variables, such as financial inclusion (FINC), FDI, trade openness (TO), and economic growth (GDP), affects Pakistan's CO2 emissions and ecological footprint from 2004 to 2021.
Design/Methodology/Approach: Autoregressive distributed lag modeling (ARDL) is used to calculate the estimated alliance between the research variables.
Findings: Even if GDP and FDI play important roles in environmental quality, long-run ARDL estimates show that FINC and trade have a negative influence on carbon dioxide emissions. On the other side, FINC has a beneficial effect on the environment, reducing its negative impact and improving environmental quality.
Implications/Originality/Value: These outcomes indicated that Pakistan needs to enhance trade and FINC to sustain environmental quality. The funds issued from the financial institutions should be allocated to clean and green energy projects.