bluuebunny/crossref_metadata_2025 huggingface dataset:
Formation of Local Budgets Revenues Under Fiscal Decentralization
Authors:   Chernivtsi Institute of Trade and Economics of State University of Trade and Economics, Vdovichen Anatolii А. , Vdovichena Olga G. ,   Chernivtsi Institute of Trade and Economics of State University of Trade and Economics, Tabenska Julia V. ,   Chernivtsi Institute of Trade and Economics of State University of Trade and Economics
Published: June 2023

The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the structure of local budget revenues belongs to tax revenues, their share has increased from 33.36% in 2015 to more than 60% in 2020–2022. In connection with the reform of the model of the State financial support for the healthcare sector, the medical subvention, which was credited to local budget revenues, was repealed. The implementation of this affected the reduction of the fiscal importance of inter-budgetary transfers – their share in local budget revenues decreased by more than 10 percentage points. Personal income tax revenues are characterized by the largest fiscal effect among tax revenues. The full-scale military invasion in Ukraine in 2022 led to a significant increase in the number of military personnel, which, together with an increase in the level of their monetary support, affected a significant increase in personal income tax revenues. Local taxes and fees are a certain indicator of fiscal autonomy of local self-government bodies, and given the above, it is important to realize their fiscal potential. The average value of the share of local taxes and fees in local budget revenues of Ukraine during 2013–2022 comes to 22.70%, and there is a tendency to increase the values of this indicator. The article substantiates proposals to increase the fiscal significance of property tax. In particular, this concerns the filling of the State register of real rights to real estate and the State land cadaster; timely and regular normative monetary valuation of land; transfer of certain functional powers regarding the administration of property tax (formation and sending of tax notices on tax payments; introduction of payment accounting) to local self-government bodies; improvement of institutional mechanisms of interaction between local institutions and tax authorities.
A Methodical Instrumentarium for Analyzing the Financial Sustainability of Enterprise
Authors:   Dnipropetrovsk State University of Internal Affairs, Kubetska Olha M. , Ostapenko Kubetska ,   Dnipropetrovsk State University of Internal Affairs
Published: June 2023

The article considers the issue of role of analysis of financial sustainability of enterprise in ensuring its current activity. The article is aimed at generalizing the methodical instruments of financial analysis of enterprise sustainability. The calculation of indicators will enable business executives to determine the degree of dependence of the enterprise on creditors and investors, as well as the level of its financial situation. The article generalizes the theoretical provisions on application of different approaches/methods of analysis/assessment of financial sustainability of organization. It is found that three basic approaches can be used to analyze financial sustainability: traditional, resource, and resource management. Methods involve the calculation of absolute indicators and coefficients. Absolute indicators allow you to determine the type of financial sustainability in terms of opportunities for financing stocks and assets of an enterprise through various sources. Depending on the availability of sources of funding, the following types of financial sustainability can be distinguished: absolute financial sustainability; normal financial sustainability; unstable financial position; crisis financial condition. Coefficients are a useful instrument for summarizing a huge amount of information and are convenient for making intra-company comparisons. The coefficients used in the analysis of financial sustainability are related to: capital structure, financial risk of loss of independence, and growth rate. The coefficient analysis of financial sustainability involves the calculation of a system of indicators, the main of which are the following: concentration coefficient of equity (indicates the financial independence of the enterprise from external creditors); debt concentration coefficient (indicates the dependence of the enterprise on loan capital); financial sustainability coefficient (shows the share of stable liabilities of the enterprise, that is, the share of equity, non-current assets and long-term liabilities in total assets); financial leverage coefficient (shows the dominant type of capital in the total capital of the enterprise). Indicators have normative values. Their calculation is identical both in domestic and in international theory and practice. The calculation of financial leverage involves the use of two conceptions: the European and the American. According to the European conception, financial leverage shows how many percent can increase the return on equity due to debt as a source of investment. According to the American conception, financial leverage is calculated as the coefficient between the growth rate of net profit and the growth rate of operating profit.
The Trends of Quality Management to Improve the Competitiveness of an Enterprise in the International Market
Authors:   Simon Kuznets Kharkiv National University of Economics, Proskurnina Nadiia V. , Bilousko Valeriia I. ,   Simon Kuznets Kharkiv National University of Economics
Published: June 2023

This article discusses the importance of quality management in improving the competitiveness of organizations in the international market and increasing profitability. A tendency towards an increase in the number of companies in the world is revealed. The article covers various trends in quality management, including Total Quality Management (TQM), Lean Six Sigma (LSS), international standardization systems and implementation of modern technologies. The authors provide an overview of each trend, its meaning, using, and benefits. There has been an increasing interest in the Universal Quality Management system as a continuation of the development of Total Quality Management which is more useful for international companies. Combining lean manufacturing and Six Sigma into a more complete Lean Six Sigma system has been considered as the one which helps to increase efficiency and decrease the number of defects. The article describes the growing interest in the international standardization system on the example of ISO 9001. The number of the ISO 9001 certificates by countries in 2020 was analyzed. The activity of Ukrainian companies in obtaining a quality certificate has been studied. Modern technologies are described, the need for improving quality control, the technologies in use and prospective cases are considered. The authors emphasize the need for organizations to adopt modern trends in the quality management system to remain competitive in the global market and obtain other advantages. The steps that organizations can follow to effectively implement the quality management trends are provided. The article highlights the importance of quality management in improving organizational performance and competitiveness in the global market. This article is relevant to managers, quality professionals and people interested in improving the quality of products and services in the international market.
The Strategy of Attracting Foreign Direct Investment in Ukrainian Enterprises
Authors:   Simon Kuznets Kharkiv National University of Economics, Dobroskok Iuliia B. , Dron Maryna D. ,   Simon Kuznets Kharkiv National University of Economics
Published: June 2023

The article provides an overview of current problems and opportunities associated with attracting foreign direct investment (FDI) to Ukraine. The purpose of the article is to determine the strategy of attracting foreign investments and to determine ways to increase the investment attractiveness of Ukrainian enterprises. The article also emphasizes the relevance of the study of factors of feasibility and efficiency of the involved investments, since these indicators determine the optimal approach to work with them. The article defines the essence of the concept of "foreign direct investment". Types of presentation of the investment activity of enterprises as a whole were determined and an overview of the main types of investments that can be involved in enterprises was carried out. A comparative analysis of real and financial investments was conducted, the advantages of these types of investments for enterprises were emphasized. Also, a comparative review of the main types of direct foreign investment was conducted. Various strategies and approaches that can be successful in attracting FDI and contributing to the economic growth of the country have been analyzed. The factors that contribute to the attraction of direct foreign investment in the State are highlighted. The research in the article focuses on the challenges that Ukrainian enterprises face when attracting FDI, such as corruption, political instability and uncertain legislation. References are used to the works of various researchers who studied investment activities and the importance of investments in the formation of the enterprise's capital. The importance of developing an investment strategy was determined and areas for increasing the investment attractiveness of the company were identified. At the end of the article, additional directions for increasing the investment attractiveness of companies are proposed, such as the development of an international brand, improvement of personnel qualifications, introduction of modern technologies, partnership with local and international structures. Development of a comprehensive investment strategy and implementation of recommended measures can increase the company's competitiveness, attract foreign investors, and ensure long-term stability and growth.
Managing Difficult Encounters
Authors: Lande R. Gregory
Published: June 2023

Difficult doctor-patient relationships are a recognized aspect of modern healthcare, but the actual incidence, risk factors, ethical issues, and management strategies are less well-known. The author queried PubMed, ScienceDirect, and the Education Resources Information Center. The inclusion criteria consisted of the free-text terms “difficult patient” and “difficult client” and the Medical Subject Heading terms “patient participation” and “professional-patient relations” with searches further refined by focusing on adults, management, screening, and incidence among review and research articles published in academic journals in English. The author excluded articles focused on children, adolescents, and anger management. This study condenses a body of research spanning two decades and can help clinicians understand factors that contribute to difficult encounters, employ simple screening instruments, and implement management approaches that can minimize difficult encounters and maximize their successful resolutions. Based on the collected evidence, most doctor-patient relationships are trouble-free, but some, ranging between 10% and 20%, are dominated by difficulties of varying degrees and types.
An Osteopathic Approach to the Management of Systemic Lupus Erythematosus
Authors: Hoelscher Alexander M. , Sonnenberg Gretchen , Smith Meng , Fritz Derek , Belanger Annie , Toffol Royce
Published: June 2023

Systemic lupus erythematosus (SLE) is a multisystem autoimmune disease that primarily affects women and people of Hispanic, African, and Asian descent. The treatment goals are similar to other autoimmune diseases: preventing progressive damage to organs and decreasing disease activity to increase patient quality of life. Steroids can lead to rapid control of symptoms but have many longterm side effects; patients should be transitioned to steroid-sparing agents and new biologics when possible. Special populations require specific considerations, such as those experiencing renal or neuropsychiatric symptoms or drug side effects or those who are pregnant or planning to conceive. Sustained remission is very difficult to achieve, and current guidelines recommend targeting a low SLE activity state to optimize quality of life. An osteopathic approach to managing SLE attempts to reflect the principles of osteopathy into evidence-based medicine to optimize quality of life.
Tanrı ve Ahlaki Müeyyide
Authors: BEKİ Münteha
Published: June 2023

Ahlakın bir müeyyide gücü olarak kendisini insanlara dayattığı, bir olgu olarak kabul edilir. İnsanların ahlaken yanlış yapmaları durumunda birtakım tepkilerle karşılaşmaları veya yaşadıkları iç sıkıntı ya da huzursuzluk ahlakın bir yaptırım gücüne sahip olduğunu doğrular niteliktedir. Ahlaki yaptırımın gücünü ahlaki değer ve yükümlülüklerin nesnel ve zorunlu olmasından aldığı söylenebilir. Bu çalışmada, ahlaki yükümlülükler ile müeyyide arasında bir ilişkinin olup olmadığı, ahlakın tabiatı gereği bağlayıcılığının temelinin ne olduğu, bir müeyyide gerektirip gerektirmediği, gerektiriyorsa ahlakın müeyyideye nasıl konu olabileceği ve ahlaki müeyyidenin kaynağının ne olabileceği sorularına yanıt aranmaktadır. Bu bağlamda, realist bir ahlak anlayışı çerçevesinde ahlak, müeyyide ve Tanrı arasında bir ilişki kurulup kurulamayacağı ele alınmakta ve buna bağlı olarak ahlaki müeyyidenin Tanrı’ya dayandırılabileceği savunulmaktadır.
Long non-coding RNA mitophagy and ALK-negative anaplastic lymphoma-associated transcript: a novel regulator of mitophagy in T-cell lymphoma
Authors: Mularoni Valentina , Donati Benedetta , Tameni Annalisa , Manicardi Veronica , Reggiani Francesca , Sauta Elisabetta , Zanelli Magda , Tigano Marco , Vitale Emanuele , Torricelli Federica , Ascani Stefano , Martino Giovanni , Inghirami Giorgio , Sanguedolce Francesca , Ruffini Alessia , Bavieri Alberto , Luminari Stefano , Pizzi Marco , Dei Tos Angelo Paolo , Fesce Cinzia , Neri Antonino , Ciarrocchi Alessia , Fragliasso Valentina
Published: June 2023

Long non-coding RNA (lncRNA) are emerging as powerful and versatile regulators of transcriptional programs and distinctive biomarkers of progression of T-cell lymphoma. Their role in the aggressive anaplastic lymphoma kinase-negative (ALK–) subtype of anaplastic large cell lymphoma (ALCL) has been elucidated only in part. Starting from our previously identified ALCL-associated lncRNA signature and performing digital gene expression profiling of a retrospective cohort of ALCL, we defined an 11 lncRNA signature able to discriminate among ALCL subtypes. We selected a not previously characterized lncRNA, MTAAT, with preferential expression in ALK– ALCL, for molecular and functional studies. We demonstrated that lncRNA MTAAT contributes to an aberrant mitochondrial turnover restraining mitophagy and promoting cellular proliferation. Functionally, lncRNA MTAAT acts as a repressor of a set of genes related to mitochondrial quality control via chromatin reorganization. Collectively, our work demonstrates the transcriptional role of lncRNA MTAAT in orchestrating a complex transcriptional program sustaining the progression of ALK– ALCL.
Regulation and Methodological Support of Activities of Functional Subsystem of Federal Medical and Biological Agency
Authors:   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Akinshin A.V. , Bobiy B.V. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation,   Russian Medical Academy of Continuous Professional Education, the Ministry of Health of the Russian Federation, Moscow, Russian Federation
Published: June 2023

Summary. The aim of the study is, on the basis of research and analysis of current normative and methodological documents, to develop proposals for the improvement of regulation and methodological support of the system for the organization of medical assistance to victims and their medical evacuation in emergencies at facilities and territories served by the Federal Medical and Biological Agency (FMBA of Russia). Study materials and methods. Materials of the study include legislative acts and regulatory documents in force in the field of healthcare in the country, including the system of FMBA of Russia, on the problem under study; orders and guidelines of FMBA of Russia on the organization of medical care to victims and their medical evacuation in emergencies; scientific papers and publications devoted to current issues of regulation and methodological support of medical and evacuation support of victims in emergencies. The following methods were applied: historical; methods of content analysis and expert review, logical and information modeling; analytical method. Results of the study and their analysis. The article presents the results of the study and analysis of the principal regulatory and methodological documents governing the organization of medical aid and medical evacuation of the victims of emergencies at the facilities and territories served by the Federal Medical and Biological Agency and the medical forces and facilities of the Functional Subsystem of the Federal Medical and Biological Agency. The backlogs of these documents are demonstrated. Proposals for further improvement of legal regulation and methodological support of activities of the functional subsystem of FMBA of Russia are made.
Diagnosis, Treatment and Prevention of Overexertion Syndrome in Rescuers of the Russian EMERCOM
Authors:   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Samoylov A.S. , Rylova N.V. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Bolshakov I.V. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Tikhonova O.A. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Kazakov V.F. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation, Kish A.A. ,   State Research Center – Burnasyan Federal Medical Biophysical Center of Federal Medical Biological Agency, Moscow, Russian Federation
Published: June 2023

Summary. The aim of the study is to evaluate modern scientific views on the problem of diagnosis, treatment and prevention of syndromes associated with physical and emotional overstrain in rescue workers of the Russian Ministry of Emergency Situations. Study materials and methods. An analysis of domestic and foreign literature data was performed. The search was performed using the Google Academy search engine and electronic databases PubMed, MEDLINE, Embase, Scopus, Web of Science, eLIBRARY for the period from 2017 to 2022. Results of the study and their analysis. Currently, early diagnosis of overexertion syndrome (overtraining) is quite complicated. It is caused by the absence of clear diagnostic criteria, gradual development of the pathology and nonspecificity of its symptoms. That is why a complex approach is important for timely and high-quality diagnosis of overexertion, which includes a set of diagnostic measures, such as collecting anamnesis and visual examination, completing psychological questionnaires, examination of hormone levels at rest and after exercise tests, examination of blood biochemical characteristics (determination of total protein concentration, lipoproteins, glucose, cholesterol, etc.) and instrumental examination. The main ways to fight against overtraining syndrome are emotional rest, gentle training regime, adequate replenishment of energy and plastic substrates, and a sufficient amount of sleep. Usage of manual therapy, therapeutic physical training and physiotherapy is also possible.
Pendidikan dalam Cengkraman Kapitalisme
Authors: Mir’atussolihah Mir’atussolihah , Pratiwi Novia Vanda , Mutsaqib Annaj , Makmun Syukron
Published: June 2023

Education is one of the breaker ropes of poverty. But has every citizen received education to the highest level? What about the education for all program? The basic conception of educational equity aimed at equality in education and equity in education does not seem to go hand in hand and can even be said to be opposite each other in order to educate the nation's life. The principle of education for all that is often echoed is also still dealing with discrimination against society on the basis of class and status in obtaining justice and educational opportunities. Various assumptions are put forward starting from government policies which are considered to change frequently, public awareness of the importance of education is still not optimal, the process of providing education is felt to be too expensive, and on the other hand free education policy propaganda offers public wishful thinking which is sometimes not in line with the reality of the cost of education that must be paid. issued by society. This paper wants to discuss a bit of the conflict between free education policies and the practice of educational capitalism which is often found in the midst of globalization and amidst the demands of stakeholders for the importance of education.
Fethi kabirde iş güvenliği
Authors: TÜRK ÇINAR Tuba , ÇEKER Deren
Published: June 2023

Defnedilmiş bir cesedin mezarının hukukî nedenlerle açılması ve/veya mezardan çıkarılması işlemleri fethi kabir (mezar açma) olarak adlandırılmaktadır. Fethi kabir işlemlerinde cesetten ve/veya vücut sıvılarından, cesedin üzerindeki kumaştan, cesedin bitişiğindeki mezardan, cesedin bulunduğu konumundan, mezarın açılma yollarından vb. kaynaklanan birçok risk faktörleri bulunmaktadır. Bu risk faktörleri mezar açmada görevli uzman ekibin sağlığını ve güvenliğini tehdit etmekte, iş kazaları ve meslek hastalıkları oluşturabilmektedir. Çalışmamızda mezar açmada iş kazaları ve meslek hastalıklarının önüne geçebilmek, fethi kabir ortamlarında sağlık ve güvenliği sağlayabilmek amacıyla fethi kabirde bulunabilecek risk faktörleri belirlenmiş ve sonuçta iş güvenliği tedbirleri ve ajan tespit sistemleri önerilmiştir.
Posthümanizm ve yeni bir ayrımcılık biçimi olarak robotlara yönelik türcülük
Authors: GÜLTEKİN Mücahit
Published: June 2023

Bir ayrımcılık biçimi olarak türcülük ilk kez Richard Ryder tarafından 1970 yılında kullanılmış, Peter Singer’ın 1975 yılında yayımladığı Hayvan Özgürleşmesi kitabında kapsamlı bir şekilde açıklandıktan sonra özellikle hayvan hakları hareketinin temel kavramlarından biri haline gelmiştir. “Bir kişinin kendi biyolojik türünün çıkarları lehine ve diğer biyolojik türlerin çıkarları aleyhine, önyargılı ya da yanlı davranması” olarak tanımlanan türcülük kavramı son zamanlarda yapay zekâ ve robotları da kapsayacak şekilde yeniden tanımlanmaya çalışılmaktadır. Türcülüğün genişletilmiş tanımına felsefi temel sağlayan posthümanizm kavramı ise ilk kez 1977 yılında Ihab Hassan tarafından kullanılmıştır. Posthümanizm, hümanizmin insan merkezci varlık hiyerarşisine itiraz etmekte ve yatay bir ontolojiyi savunmaktadır. Posthümanizme göre insan merkezci varlık tasavvuru diğer varlıkları insanın çıkarına olacak bir şekilde sömürgeleştirmektedir. Kimi uzmanların küresel ısınma gibi çevresel sorunların insan faaliyetleri sebebiyle olduğuna gönderme yapan Antroposen’e (İnsan Çağı) girmiş olduğumuzu duyurmaları hümanizm eleştirilerine kanıt olarak yorumlanmaktadır. Diğer taraftan yapay zekâ ve robotik alanındaki gelişmeler önümüzdeki yıllarda hayatın hemen her alanında insan-sosyal robot etkileşiminin artacağını göstermektedir. Özellikle son yıllarda insansı robotların üretilmesi, insan robot etkileşiminin etik ve hukuki temelde tartışılmasını beraberinde getirmiştir. Bazı uzmanlar insanların robotlara karşı “türcü” davranabileceğini belirtmekte; bunun da yapay zekâ ve robotik alanındaki gelişmeleri negatif etkileyebileceğini ifade etmektedir. Türcülüğün bu genişletilmiş tanımı insanı yapay zekâ ve robotlara karşı etik ve hukuki açıdan yükümlülük altına sokabilecektir. Bu makalede posthümanizm ve türcülük kavramları hakkında bilgi vermek, türcülüğün yapay zekâ ve robotları da kapsayacak şekilde genişletilmesini posthümanizm temelinde tartışmak amaçlanmıştır.
Bir kültürel anlatı olarak otlu peynir
Authors: LEVENDOĞLU Mehmet Fuat
Published: June 2023

Van ilinin marka değerlerinden biri olan otlu peynir, tescillenmiş yöresel bir besindir. Otlu peyniri özel kılan niteliklerin ve kültürel değerlerin anlatılardan yola çıkarak nasıl inşa edildiğini ele alan bu makalede, otlu peynir etrafında şekillenen yaşam tarzlarının ortaya konulması amaçlanmıştır. Çalışmada, katılımcıların anlatılarından yola çıkarak Van’da bu peynire atfedilen anlamlar, ortaya konulmaya çalışılacaktır. Ayrıca konu hakkında yapılmış bilimsel çalışmalar gözden geçirilerek otlu peynir tarihsel bir bağlam içerisinde değerlendirilmeye çalışılmıştır. Bu çerçevede; geleneksel beslenme uygulamaları ve günümüzde yaşanan kültürel değişim ve dönüşümlerin yarattığı durumların tespit edilmeye ve otlu peynir etrafında şekillenen pratiklerin bir gelenek olarak günümüzde nasıl inşa edildiği, yerellik inşası ve aidiyet kavramları çerçevesinde otlu peynirin bir maddi kültür öğesi olarak anlamlandırılışı ortaya konulmaya çalışılacaktır. Van’da üretilen otlu peynire katılan ve bazıları endemik türde olan otlar, peynire kattığı koku, tat ve besin değeri açısından otlu peyniri diğer peynirlerden ayırır. Dünyadaki bazı peynirlerin üretiminde olduğu gibi, otlu peynirin de çiğ süt ile yapılması muhafaza aşamasında birtakım riskler ortaya çıkarmakta ve bu riskleri önlemek adına süregelen muhafaza pratikleri de kendi içerisinde önemli hale gelmektedir. Çalışmada, bir yandan otlu peynirin üretimi, olgunlaştırılması ve muhafaza yöntemi göz önünde bulundurularak, yöre insanının anlatıları ışığında otlu peynirin tüketimi ve ekonomik değeri üzerinden şekillenen bir kültürel hikâye oluşturulurken, bir yandan da yöredeki beslenme alışkanlıkları ve pratikleri içindeki ayrıcalıklı değeri ele alınmıştır. Farklı coğrafyalarda üretilen otlu peynir benzeri peynirler ile olan benzerlik ve farklılıklarının, katılımcılar tarafından ifade ediliş tarzları üzerinde ayrıca durulmuş ve tüm bu özgüllükleri içerisinde yöredeki insanların yaşantıları açısından otlu peynir etrafında gelişen pratiklerin sürekliliği ve değişimi tartışılmıştır.
A First Glance at the NFT Quebec Gaming Scene
Authors: Barondeau Régis , Guitton Axel , Masoumi Shima , Aceiton Campos Pablo M
Published: June 2023

This article examines the discourses surrounding non-fungible tokens (NFTs) in gaming and identifies companies involved in NFTs in the Quebec gaming scene. NFTs boomed in the gaming industry in 2021 and continued to grow in 2022, even as the value of gaming coins plummeted. If successful, some believe they could bring new opportunities to the gaming landscape. We conducted an online ethnography in early 2022 through an innovative web-scanning approach and curation process powered by a professional market intelligence platform. Data was collected from various sources and analyzed via statistical analysis software to understand the discourses of companies, gamers, researchers, and insiders. Findings show that the technical and economic discourse is at least ambivalent if not negative, while the gamer discourse is mostly negative. The burgeoning Quebec scene is currently very limited and divided into two groups: large gaming companies and startups. Despite the crypto-enthusiast craze, our analysis shows that early projects were often criticized by traditional gamers and that professionals in the sector remain skeptical.
Ghana’s blockchain scene on WhatsApp : A space for convergence and divergence
Authors: Blay Ackah Betty Bozoma
Published: June 2023

Social media sites with global reach like Twitter and WhatsApp are playing a paramount role in the communication, socializing, and business practices of Ghana’s blockchain community. Specifically, WhatsApp has become the platform powering the principal instantiation of blockchain in Ghana, which is trading and investing in cryptocurrencies. Considering the country’s high internet fees and sometimes unreliable network access, WhatsApp is a particularly endearing platform to facilitate the blockchain scene due to the low internet data usage that it requires. Drawing on empirical research data from 33 semi-structured interviews with blockchain enthusiasts in Ghana, this paper analyzes the particularities of blockchain’s adoption and spread in its primarily virtual scene. Key to this examination is the consideration of the affordances and constraints of WhatsApp as the primary spatial frame driving and shaping blockchain’s adoption and use in Ghana. As coagents with the digital sphere they transact and interact on, members of the blockchain community are collectively and individually perpetuating processes of knowledge creation and communal exchanges interspersed with values of competitive innovating.
Updated analysis – OlympiA study: Chance of cure in early and locally advanced gBRCA-associated breast cancer
Authors: Lubennikova E. V. , Artamonova E. V.
Published: June 2023

PARP inhibitors have been successfully used in the treatment of BRCA-associated metastatic breast cancer in recent years. Adjuvant therapy for gBRCAm carriers with HER 2-negative high-risk early-stage breast cancer has become a new indication for the use of olaparib.

This publication highlights the results of an updated analysis of the OlympiA trial that has changed clinical practice. Adjuvant treatment with olaparib for 1 year signifiantly increased survival rates. Four-year IDFS for the olaparib group was 82.7 % vs 75.4 % for placebo group.

Four-year OS was 89.8 % in the olaparib group and 86.4 % in the placebo group. The treatment has a favorable safety profie and does not reduce quality of life. Despite impressive results the OlympiA study raises many questions about the possibilities of integrating PARP inhibitors into modern standards for the treatment of early breast cancer. The main points of contention and possible ways to resolve them are discussed in this review.
Prospective directions of development of the stock market of Ukraine taking into account modern trends
Authors:   SO ", BORZENKO Olena ,   Institute for Economics and Forecasting of the NAS of Ukraine", REDZIUK Yevhenii ,   SO "Institute for Economics and Forecasting of the NAS of Ukraine"
Published: June 2023

Introduction. The recovery of Ukraine's economy in the war and post-war periods is impossible without rebuilding the modern institutional structure of the financial sector, in which the leading place will be occupied by the domestic stock market. Problem Statement. Taking into account the fact that the stock market of Ukraine is not formed and does not correspond in most parameters to other countries of the Eastern European region, it is advisable to consider its features in more detail and propose more effective reforms in this area. Purpose. To identify the key problems that led to the decline of the domestic stock market, analyze the best practices and successful approaches to the development of securities markets in the world, as well as formulate proposals for the reconstruction of a more modern and efficient market in Ukraine. Methods. Theoretical and methodological basis of the research is scientific works of foreign and Ukrainian scientists, modern statistical information base of the stock exchanges. The study of problems and approaches related to the peculiarities of the development of the Ukrainian stock market was carried out using the methods of critical and scientific analysis, comparative analysis, scientific generalization and systematization, induction and deduction. Results. The development of the stock market in the context of digitalization opens up significant opportunities for a more innovative and rapid renewal of Ukraine. But the essential problems of the domestic stock market remain: 1) non-performance of the basic functions that are typical for other countries; especially the asset pricing function; 2) insecurity of the rights of citizens of Ukraine on the stock market; 3) lack of corporate efficiency and clear specialized vertical integration of large Ukrainian enterprises; 4) payment of dividends only to the majority shareholders, the state and manipulation with them. Conclusions. Modern developed stock markets of the world have a significant potential in the context of the development of both traditional and digital economies, so there is an urgent need to modernize the domestic stock market. At the same time, the development of the stock market will have great prospects if the infrastructure is significantly improved, the ownership of assets in Ukraine is respected, and the corporate sector respects the public interest.
Blockchain technology in accounting: advantages and limitations
Authors:   Ivan Franko National University of Lviv, NASHKERSKA Halyna
Published: June 2023

Introduction. The application of blockchain technology has a significant potential to increase the efficiency of accounting compared to the traditional system and will ensure the digital transformation of the accounting process. Problem Statement. The introduction of blockchain technology into the accounting system is at an initial stage and requires significant refinement due to existing limitations. Purpose. To carry out a comparative analysis of the advantages and limitations of using blockchain technology in accounting in comparison with traditional accounting. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. Substantiated that the relationship and functionality of the blockchain are perfectly combined with the basic logic of accounting systems. The immutability of the transactions recorded in the blockchain process, the strong ongoing control of the procedures and compliance guaranteed in each phase meet the cardinal principles of accounting summarized in terms of informative data reliability and transparency. Conducted a comparison between pre- and postblockchain accounting characteristics. This established the advantages of blockchaintechnology compared to traditional accounting. The study defines confidentiality issues, scalability and interoperability as important significant constraints for adoption and deployment of blockchain based accounting. Procedural automation of blockchain technology always requires support and monitoring of the correctness of the interpretation of accounting phenomena that require professional judgment. Identified groups of asset transactions that reflect a high probability of outcome uncertainty and measurement uncertainty. Conclusions. Blockchain integration in accounting at enterprises supports consistent with Ukraine's digital transformation strategy. Accounting from this technology perspective would significantly reduce the amount of time and effort used by accountants for traditional and repetitive daily accounting records and constant control over their reliability. The introduction of blockchain in accounting requires overcoming limitations, the main one is the need to make changes to transactions, which require adjustments due to uncertainty and require accounting judgment.
Modernization and the Shape of the Political Spectrum. The Case of Italy (1994-2022)
Authors: Marini Matteo B. , Lefosse Giovanni
Published: June 2023

We investigate the current polarization of the political debate around the world. In attempting to do so, we present a pluralistic typology of the political spectrum, based on four attitudes, rather than the classical two: conservatives vs. progressives. In our typology conservatives are split into two sub-types: conformists and moderates, and progressives are split into other two subtypes: reformists and antagonists.The main tenet of the proposed typology is that the extreme types (i.e. conformists and antagonists) are residual forms of the pre-modern era, while the intermediate types (i.e. moderates and reformists) take the center stage much later, during the modernization process. However, modernization is not an irreversible event and periodically history presents breakdowns of this process [1]. The historical period in which we currently live in seems to be one of such critical times, where polarization implies the predominance of the dichotomy “conformists vs. antagonists” rather than “moderates vs. reformists”.The theory here presented is applied to the case of Italy, where the electoral votes between 1994 and 2022 have been reclassified and assigned to each of the four aggregative poles (i.e. conformists, moderates, reformists and antagonists). The results fit with the theoretical hypotheses, insofar as the polarization of the political spectrum is quite evident, despite institutional reforms enacted by the Italian Parliament to converge on the two-party system of modern countries (moderates vs. reformists). In the conclusions we identify two explanatory factors of such a discrepancy between institutional goals and voters’ choice.
Speech Acts Performed by Voldemort within the Movie “Harry Potter: The Deathly Hollows Part I”
Authors: Khaeriyah  , Maghfiroh Ani
Published: June 2023

This research investigates what types of speech acts that Voldemort used and the procedures applied in translating its subtitle in movie “Harry Potter: The Deathly Hollows Part 1”. Descriptive qualitative analysis was set up as the method whilst the theories of Yule (1996) and Vinay & Darbelnet (1958) were used as the main roadmap to analyze the data. The researcher collected data by employing a note-taking technique and gaining the data by searching, downloading, watching the movie, taking notes and marking its transcript in its dialogue. In analyzing data, the researcher used the content analysis technique and the steps are by searching, identifying, classifying them according to the speech acts theory of Yule (1996). As the result, 67 speech acts performed by Voldemort were discovered such as; declarative, representative, expressive, commissive, and directive. Meanwhile, the directive speech act was dominantly used (29 data). On the other hands, it was encountered that a number of translation procedures were applied. They are literal translation, pure borrowing, modulation, generalization, adaptation, addition, deletion while literal translation dominates (42 data).
Machine Maintenance Policies in Local Sugar Manufacturing: A Case Study of Madukismo, Indonesia
Authors: Bastian Indra
Published: June 2023

This study aimed to analyze the factors that cause un-optimal on a maintenance of machinery in P.G Madukismo. An engine maintenance which was carried out by P.G Madukismo for 6 months, had not been able to suppress an engine stop time. In 2016 the planned engine stop time in P.G Madukismo was on 88.8 hours, but in reality the P.G Madukismo engine stopped clock reached on 179.44 hours during a milling season. By exploring a case study approach, data collection was examined by interviews, observation and documentation. The data collected was analyzed using the reduction, data presentation and concluding withdrawal stages. The results of this study indicated that the main factors that caused engine maintenance had not been optimal because the useful life of the machine had been exhausted and preventive maintenance that was carried out cannot replaced all engine components that were damaged or worn. In addition, P.G Madukismo also did not have a SOP related to machine maintenance. Efforts that had been made to optimize machine maintenance were preventive maintenance, which was carried out not only outside the milling season but also during the milling season and provided training to employees to improve employee capabilities.
Influence of Personality on Technology Readiness and Intention to Use Online Vehicle Taxes Payment in Surabaya, Indonesia
Authors: Puspa Monica , Yuhertiana Indrawati
Published: June 2023

The purpose of this study is to ascertain the relationship between personality and technology readiness and the intention to use online vehicle taxes payment (SIGNAL application) in Surabaya, Indonesia. This study used a quantitative research methodology. The structural equation modeling (SEM) data analysis method was used in this investigation. Simple random sampling methodology and probability sampling to determine the sample. There are 100 respondents served as the sample. There were six hypotheses tested in this study. The findings demonstrated a favorable and substantial relationship between personality traits such as agreeableness, conscientiousness, extraversion, and a chance to experience and technological readiness for motor vehicle tax payment using the SIGNAL application. However, personality neuroticism has a detrimental impact on a person's ability to use technology when paying motor vehicle taxes using the SIGNAL application. Furthermore, technology readiness positively and significantly impacts the intention to use the SIGNAL application to pay motor vehicle taxes.
Enhancing algal growth and nutrient recovery from anaerobic digestion piggery effluent by an integrated pretreatment strategy of ammonia stripping and flocculation
Authors: Qian Jun , Xu Chengyu , Song Hanwu , Zhou Wenguang , Toda Tatsuki , Li Hongwu , Takayama Yoshiki , Sekine Mutsumi , Koga Shinichi , Li Jun , Liu Jin
Published: June 2023

Anaerobic digestion piggery effluent (ADPE) with a quite high ammonium (NH4+) concentration and turbidity (dark brown color) generally requires high dilution before microalgae cultivation, owing to its NH4+ toxicity and color inhibition to algal growth. An integrated pretreatment strategy of ammonia stripping and chemical flocculation may be a more practical pretreatment procedure for enhancing algae yield and nutrient recovery from anaerobic digestion piggery effluent. In this study, we determined the optimum pretreatment strategy of anaerobic digestion piggery effluent for subsequent microalgae cultivation and nutrient recovery. The results showed that the integrated anaerobic digestion piggery effluent pretreatment strategy of high-temperature ammonia stripping and chemical flocculation at a mixed dosage of 2 g L−1 polyaluminum chloride (PAC) and 40 mg L−1 cationic polyacrylamide (C-PAM), and 50 mg L−1 ammonium nitrogen (NH4+-N) enrichment provided maximum algal yield (optical density = 1.8) and nutrient removal (95.2%, 98.7%, 99.3%, and 78.5% for the removal efficiencies of total nitrogen, NH4+-N, total phosphorus, and chemical oxygen demand, respectively) from anaerobic digestion piggery effluent. The integrated pretreatment strategy is expected to become a more practical pretreatment procedure for enhancing algae yield and nutrient recovery from anaerobic digestion piggery effluent.
Improved single-cell genome amplification by a high-efficiency phi29 DNA polymerase
Authors: Zhang Jia , Su Xiaolu , Wang Yefei , Wang Xiaohang , Zhou Shiqi , Jia Hui , Jing Xiaoyan , Gong Yanhai , Wang Jichao , Xu Jian
Published: June 2023

Single-cell genomic whole genome amplification (WGA) is a crucial step in single-cell sequencing, yet its low amplification efficiency, incomplete and uneven genome amplification still hinder the throughput and efficiency of single-cell sequencing workflows. Here we introduce a process called Improved Single-cell Genome Amplification (iSGA), in which the whole single-cell sequencing cycle is completed in a high-efficient and high-coverage manner, through phi29 DNA polymerase engineering and process engineering. By establishing a disulfide bond of F137C-A377C, the amplification ability of the enzyme was improved to that of single-cell. By further protein engineering and process engineering, a supreme enzyme named HotJa Phi29 DNA Polymerase was developed and showed significantly better coverage (99.75%) at a higher temperature (40°C). High single-cell genome amplification ability and high coverage (93.59%) were also achieved for commercial probiotic samples. iSGA is more efficient and robust than the wild-type phi29 DNA polymerase, and it is 2.03-fold more efficient and 10.89-fold cheaper than the commercial Thermo Scientific EquiPhi29 DNA Polymerase. These advantages promise its broad applications in large-scale single-cell sequencing.
Fabrication of functional ameloblasts from hiPSCs for dental application
Authors: Kim Ka-Hwa , Kim Eun-Jung , Kim Hyun-Yi , Li Shujin , Jung Han-Sung
Published: June 2023

Tooth formation relies on two types of dental cell populations, namely, the dental epithelium and dental mesenchyme, and the interactions between these cell populations are important during tooth development. Although human-induced pluripotent stem cells (hiPSCs) can differentiate into dental epithelial and mesenchymal cells, organoid research on tooth development has not been established yet. This study focused on the hiPSC-derived human ameloblast organoid (hAO) using a three-dimensional (3D) culture system. hAOs had similar properties to ameloblasts, forming enamel in response to calcium and mineralization by interaction with the dental mesenchyme. hAOs simultaneously had osteogenic and odontogenic differentiation potential. Furthermore, hAOs demonstrated tooth regenerative potential upon interaction with the mouse dental mesenchyme. Our findings provide new insights into a suitable hiPSC-derived dental source and demonstrate that hAOs can be beneficial not only for tooth regeneration but also for the study of various dental diseases for which treatment has not been developed yet.
Endothelial-derived angiocrine factors as instructors of embryonic development
Authors: Bishop Daniel , Schwarz Quenten , Wiszniak Sophie
Published: June 2023

Blood vessels are well-known to play roles in organ development and repair, primarily owing to their fundamental function in delivering oxygen and nutrients to tissues to promote their growth and homeostasis. Endothelial cells however are not merely passive conduits for carrying blood. There is now evidence that endothelial cells of the vasculature actively regulate tissue-specific development, morphogenesis and organ function, as well as playing roles in disease and cancer. Angiocrine factors are growth factors, cytokines, signaling molecules or other regulators produced directly from endothelial cells to instruct a diverse range of signaling outcomes in the cellular microenvironment, and are critical mediators of the vascular control of organ function. The roles of angiocrine signaling are only beginning to be uncovered in diverse fields such as homeostasis, regeneration, organogenesis, stem-cell maintenance, cell differentiation and tumour growth. While in some cases the specific angiocrine factor involved in these processes has been identified, in many cases the molecular identity of the angiocrine factor(s) remain to be discovered, even though the importance of angiocrine signaling has been implicated. In this review, we will specifically focus on roles for endothelial-derived angiocrine signaling in instructing tissue morphogenesis and organogenesis during embryonic and perinatal development.