bluuebunny/crossref_metadata_2025 huggingface dataset:
A MEDIAÇÃO COMO UM MEIO DE SOLUÇÃO ALTERNATIVA DE CONTROVÉRSIA DOS CONFLITOS SOCIOAMBIENTAIS
Authors: Lima Juliana Cabral
Published: March 2021

A crescente judicialização de demandas envolvendo os conflitos socioambientais, bem como a constatação da inadequação do tratamento que está sendo dispendido a estes casos concretos, despertou o interesse no estudo pela busca de um tratamento alternativo para essas circunstâncias. O presente estudo, utilizando-se da metodologia da pesquisa bibliográfica, buscou entender o conflito socioambiental, analisar a solução alternativa de conflito proporcionada pela mediação e sua viabilidade para tratar o conflito socioambiental, com base nas disposições normativas existentes no ordenamento jurídico brasileiro. Concluiu-se com esta pesquisa que a hipótese levantada foi confirmada, uma vez que, por ser um meio célere de solução de conflito, atualmente regulamentado, com a possibilidade de se transacionar acerca de direitos indisponíveis, por ser intermediada por um mediador imparcial, possibilita às partes a negociação paritária, na busca por um interesse comum e convergente, a mediação mostra-se como meio hábil para a solução eficaz e sustentável dos conflitos ambientais, na linha do que impõe a atual política pública de tratamento adequado dos conflitos.
A DESCONSIDERAÇÃO DA BOA-FÉ NO SEGURO DE VIDA SEGUNDO O STJ
Authors: Bilacchi Junior Gilberto Vaciles
Published: March 2021

O Superior Tribunal de Justiça, após décadas de entendimento jurisprudencial sedimentado, inclusive por meio de súmula do próprio Tribunal e do Supremo Tribunal Federal, alterou seu entendimento e passou a aplicar a literalidade do artigo 798 do Código Civil, que dispõe ser indevido o pagamento da indenização securitária quando ocorrido o suicídio nos 2 (dois) primeiros anos de vigência do contrato de seguro, independentemente de prova de ter havido ou não a premeditação do segurado, em desconsideração do princípio contratual da boa-fé. Esse entendimento poderá dar ensejo a situações injustas, de modo a violar a dignidade e trazer prejuízos para os sujeitos da relação contratual, em especial aos beneficiários da indenização securitária. Ao final, será apresentada uma proposta para o problema formulada durante a III Jornada de Direito Civil do Conselho da Justiça Federal.
APRESENTAÇÃO - VOLUME 108, n. 2, DA REVISTA DE DOUTRINA E JURISPRUDÊNCIA – RDJ
Authors: Ulhôa Humberto
Published: March 2021

Neste volume, são apresentados: A Teoria da Cegueira Deliberada no Direito Penal Econômico; A Mediação como Meio de Solução Alternativa de Controvérsia dos Conflitos Socioambientais; A Remuneração do Administrador Judicial em Processos de Insolvência Empresarial na Jurisprudência do TJDFT; A Desconsideração da Boa-fé no Seguro de Vida segundo o STJ; Direito à Saúde e Judiciaização da Assistência Farmacêutica; A Nova Conformação Legal da Remessa Necessária; Uma Década do Vivências & Convivências: Acompanhamento de Grupos de Famílias Adotantes e Análise Jurídica do Saneamento Básico no Brasil.
DIREITO À SAÚDE E JUDICIALIZAÇÃO DA ASSISTÊNCIA FARMACÊUTICA
Authors: Carnerio Débora Ferreira
Published: March 2021

Esse artigo apresenta fatores envolvidos na judicialização da assistência farmacêutica no país. A complexidade do tema é apresentada pela interdisciplinaridade buscando nas ciências médicas, na bioética e na doutrina do Direito, fundamentos que contribuam na construção de ações efetivas do direito à saúde. Os processos de judicialização da assistência farmacêutica nem sempre representam um fiel exercício do direito à saúde, representando em muitos casos apenas o desejo de consumo de novidades farmacêuticas que sobrecarregam o Estado, não trazem ganhos terapêuticos efetivos e podem até mesmo violar princípios éticos. O objetivo deste trabalho é apresentar os atores e o contexto do seu envolvimento na judicialização à assistência farmacêutica e a necessidade de diálogo entre os atores.
A NOVA CONFORMAÇÃO LEGAL DA REMESSA NECESSÁRIA
Authors: Monteiro Neto João Pereira
Published: March 2021

O objetivo do trabalho, que tem o direito processual como campo de estudo, é abordar criticamente o instituto da remessa necessária à luz de sua nova conformação estabelecida pelo Código de Processo Civil de 2015. Para tratar dos aspectos mais significativos da disciplina legal, serão consideradas as hipóteses gerais de incidência da remessa necessária (art. 496 do CPC/2015) e algumas situações especiais, relacionadas a mudanças estruturais no procedimento, para esclarecer, caso a caso, a incidência ou não do instituto. O tipo de pesquisa empregado é operatório, acompanhado de técnicas bibliográfica e documental, pautado em método indutivo, que visa à análise crítica das normas relativas ao tema para propiciar, como síntese geral, um estudo de elevado aproveitamento na solução de problemas práticos verificados na praxe forense. O resultado da pesquisa, com esteio nas respostas específicas obtidas, culminou na seguinte conclusão geral: não obstante o CPC/2015 tenha dispensado tratamento mais restritivo à remessa necessária, prerrogativa do Poder Público que se mantém sobressalente no sistema processual brasileiro, há que se admiti-la nas hipóteses de decisão parcial de mérito e de embargos parciais à ação monitória. Já a fase de liquidação de sentença, os embargos à execução propostos pela Fazenda Pública e o fenômeno da estabilização da tutela de urgência antecipatória incompatibilizam-se sistematicamente com o instituto examinado.
A TEORIA DA CEGUEIRA DELIBERADA NO DIREITO PENAL ECONÔMICO
Authors: Moser Manoela Pereira
Published: March 2021

Esta pesquisa tem por objetivo analisar a questão relativa à responsabilidade penal (dolo) do agente que age com indiferença quanto ao resultado típico, mesmo tendo possibilidade de saber acerca da ilicitude da sua conduta, equiparando-se sua vontade e conhecimento à espécie de dolo eventual. A discussão dar-se-á primeiramente, da análise histórica do surgimento da Teoria da Cegueira Deliberada, e sua aplicabilidade no sistema jurídico estrangeiro. Compararemos e verificaremos a semelhança entre esta e a teoria da actio libera in causa.  Far-se-á, ainda a diferenciação entre dolo eventual e culpa consciente. Analisar-se-á, os efeitos da teoria no ordenamento brasileiro, no âmbito doutrinário, legislativo e jurisprudencial. Finalizaremos com a análise do efeito das mudanças da nova lei de lavagem de dinheiro (Lei 12.683/2012) sob a perspectiva da atividade do advogado, em especial, ao recebimento de honorários maculados e o temor de se responder a um processo criminal juntamente com seu cliente. Por fim, concluímos que é de extrema importância que a teoria não seja aplicada àqueles profissionais, que no exercício de sua função, recebam honorários maculados, bem como, que ela não deve ser utilizada como meio de dispensar a produção de provas por parte da acusação. Outrossim, a criação de uma modalidade culposa de lavagem de dinheiro e a criação de limites objetivos e efetivos para se diferenciar a atividade normal do advogado daquela onde o profissional age utilizando sua função para a pratica de ilícitos.
GRILHÕES DE ONTEM E DE HOJE: A ESCRAVIDÃO HUMANA E O CONTEXTO DO MIGRANTE
Authors: Rodrigues Lucyanna Quartieri Pinheiro
Published: March 2021

O presente artigo propõe uma reflexão sobre a escravidão no Brasil, partindo de uma explanação de aspectos históricos; avançando para a apresentação das normas internacionais e nacionais de combate à prática e, finalmente, apresentando a atual realidade dos migrantes no país. Em tempos de recrudescimento da violência no mundo, as ondas migratórias também se ampliaram, passando o Brasil a figurar como importante destino de imigrantes que, muitas vezes, adentram as fronteiras sem documentação adequada, domínio da língua ou capacitação técnica para alçarem espaço no mercado de trabalho. Tornam-se, por isso tudo, vítimas em potencial do aliciamento para o trabalho escravo. Visitar os fatos históricos permite constatar quão árdua e lenta é a vereda da civilização rumo à erradicação da prática. Por outro lado, o conhecimento dos institutos normativos que visam combater a continuidade da escravidão se mostra essencial para afastar argumentos rasos de que não há mais escravos no Brasil e no mundo ou de que há exageros na proteção aos direitos humanos. A escravidão tem nova roupagem, não se apresenta como outrora, mas subsiste, permanece injustificável, e está em franca expansão. A pergunta que se faz é se o Brasil, atualmente elogiado internacionalmente pela conduta de combate estatal às práticas de submissão de vulneráveis, seguirá este caminho ou retrocederá.

Palavras-chave: Direito Penal. Escravidão. Direitos Humanos. Migrantes.
SISTEMA DE TUTELAS PROVISÓRIAS NO CÓDIGO DE PROCESSO CIVIL DE 2015: A EVOLUÇÃO HISTÓRICA DO INSTITUTO E OS CONTORNOS DA ESTABILIZAÇÃO DA DECISÃO
Authors: Faria Neves Lenda Tariana Dib
Published: March 2021

Com a entrada em vigor do Novo Código de Processo Civil de 2015, com inúmeras mudanças e implantação de novos mecanismos mostra-se evidente a necessidade de revisitar determina-dos institutos com o fim de melhor compreender sua finalidade e aplicabilidade em nosso sistema processual. O presente artigo dedica-se exclusivamente ao estudo das tutelas provisó-rias, com ênfase no estudo da tutela requerida em caráter antecedente. Para tanto, é apresen-tando um breve estudo do conceito de tutela e de importância da efetividade jurisdicional. São estudados os antecedentes históricos do instituto até chegar à abordagem do formato atual, contido no Código de Processo Civil de 2015. Prosseguindo, é feita uma análise da matéria no direito comparado, afunilando o estudo no exame dos contornos da estabilização da decisão que concede a tutela provisória, e de suas principais características. Espera-se, assim, que a presente feitura possa auxiliar os estudiosos do direito a assimilar melhor o instituto, sanando eventuais dúvidas a respeito do alcance e dimensão do novel instituto.
O ENCONTRO FORTUITO DE PROVAS NO PROCESSO PENAL BRASILEIRO E AS CORRESPONDENTES RESTRIÇÕES NA LEGISLAÇÃO ALEMÃ
Authors: Kalkmann Tiago
Published: March 2021

O presente artigo estuda a forma como a doutrina e a jurisprudência brasileiras tratam do tema da serendipidade ou encontro fortuito de provas no processo penal. A doutrina majoritária entende que deve ser admitida a prova de crime que possua conexão com o crime principal que estava sendo investigado. No caso da interceptação telefônica, sua aplicabilidade restrita demandaria que o “crime achado” guardasse também os requisitos para sua decretação. Todavia, a jurisprudência atual do STF e do STJ dispensam que o crime fortuito seja punido com reclusão (para a interceptação telefônica) e propugnam uma ampla admissão da prova, ainda que não haja conexão. A ausência de critérios da jurisprudência pode ser confrontada com o direito alemão, em que o encontro fortuito é regulado na lei e admitido para algumas hipóteses. Em regra, se adota o critério da legalidade da obtenção alternativa hipotética para os meios de prova que não se aplicam a todos os crimes. O trabalho conclui que tais critérios poderiam ser implantados no Brasil como forma de tratar da serendipidade, harmonizar as fontes jurídicas e prevenir o abuso de poder.
Biotecnología y sus aplicaciones en el sector salud
Authors: Sepúlveda Arias Juan Carlos , Melchor Cárdenas Jhon Jairo , Socarrás Cárdenas Alcira , Mantilla Muriel Luz Elena , Mancilla Estancio Lida Inés
Published: March 2021

El libro se encuentra distribuido en tres grandes capítulos, el primero de ellos relacionado con aspectos básicos como la clasificación de la Biotecnología, el estudio de las fermentaciones microbianas, las enzimas y sus métodos de purificación, el estudio de los ácidos nucleicos y de las células madre. En el segundo capítulo, nos hemos enfocado en las herramientas de la Biotecnología como los procesos de inmovilización de enzimas, la producción de proteínas recombinantes y el estudio de los péptidos bioactivos. Finalmente, en el capítulo tres, nos enfocamos en las aplicaciones de la Biotecnología Roja o Médica, como las herramientas biotecnológicas para la producción de vacunas, las aplicaciones clínicas de las células madre, la aplicación clínica de los biomateriales, aplicaciones de la metagenómica y la metabolómica, finalizando con la importancia del estudio de las plantas medicinales en general y la actividad biológica de plantas del género Tabebuia, que ha sido ampliamente estudiada ...
Usos y Teorías: Estudios de la Maestría en Lingüística
Authors: Mahecha Estupiñán Miguel Ángel , Cisneros Estupiñán Mireya , Muñoz Dagua Clarena , Olave Arias Giohanny , Cortés Patiño Juan Camilo , Molina Montes Andrés Felipe , Agudelo Montoya Claudia Liliana , Pasuy Guerrero Gladys Yolanda , Cifuentes Osorio Santiago , Hoyos Giraldo Paula Andrea
Published: March 2021

Por cuarta vez, la Maestría en Lingüística pone en consideración de la comunidad académica, interesada en los estudios del lenguaje, una obra construida con los aportes de profesores estudiantes, conferencistas y egresados de este programa de postgrado. Así, las sucesivas publicaciones en las que, mediante convocatoria pública, hay participación de los distintos estamentos, los cuales conforman dicha maestría, se convierten en un espacio académico en donde se comparten, fortifican y adquieren conocimientos teóricos y prácticos, así como metodologías, para la investigación lingüística en diferentes entornos socioculturales. Esto a través del estudio de la lengua, tanto en su fase de sistema formal como en su uso contextual.
Multidisciplinary combined therapy for maxillofacial deformity with congenital missing teeth and insufficient implant space: a case report
Authors: Shang Jiang , Meng Xiang-yun , Xing Xiu-jin , Du Ping-gong , Xu Sheng
Published: March 2021

Here we present a case of maxillofacial deformity with congenital
missing teeth and insufficient implant space. The patient was treated
with a multidisciplinary sequence of orthodontics, orthognathic surgery
and implant surgery, and has completed implant repair.
Tile drainage causes flashy streamflow response in Ohio watersheds
Authors: Miller Samuel , Lyon Steve
Published: March 2021

Artificial subsurface (tile) drainage is used to increase trafficability
and crop yield in much of the Midwest due to soils with naturally poor
drainage. Tile drainage has been researched extensively at the field
scale, but knowledge gaps remain on how tile drainage influences the
streamflow response at the watershed scale. The purpose of this study is
to analyze the effect of tile drainage on the streamflow response for 59
Ohio watersheds with varying percentages of tile drainage and explore
patterns between the Western Lake Erie Bloom Severity Index to
streamflow response in heavily tile-drained watersheds. Daily streamflow
was downloaded from 2010-2019 and used to calculated mean annual peak
daily runoff, mean annual runoff ratio, the percent of observations in
which daily runoff exceeded mean annual runoff (TQmean), baseflow versus
stormflow percentages, and the streamflow recession constant.
Heavily-drained watersheds (> 40 % of watershed area)
consistently reported flashier streamflow behavior compared to
watersheds with low percentages of tile drainage (< 15% of
watershed area) as indicated by significantly lower baseflow
percentages, TQmean, and streamflow recession constants. The mean
baseflow percent for watersheds with high percentages of tile drainage
was 20.9 % compared to 40.3 % for watersheds with low percentages of
tile drainage. These results are in contrast to similar research
regionally indicating greater baseflow proportions and less flashy
hydrographs (higher TQmean) for heavily-drained watersheds. Stormflow
runoff metrics in heavily-drained watersheds were significantly
positively correlated to western Lake Erie algal bloom severity. Given
the recent trend in more frequent large rain events and warmer
temperatures in the Midwest, increased harmful algal bloom severity will
continue to be an ecological and economic problem for the region if
management efforts are not addressed at the source. Management practices
that reduce the streamflow response time to storm events, such as buffer
strips, wetland restoration, or drainage water management, are likely to
improve the aquatic health conditions of downstream communities by
limiting the transport of nutrients following storm events.
Pregnancy in women with liver cirrhosis is associated with increased risk for complications: a systematic review and meta-analysis of the literature
Authors: Slink Laurine van der , Scholten Irma , Etten-Jamaludin Faridi van , Takkenberg Bart , Painter Rebecca
Published: March 2021

Background Pregnancy and liver cirrhosis is a rare but increasing
combination. Liver cirrhosis can raise the chance of maternal and fetal
mortality and morbidity, although the exact risks remain unclear.
Objective To provide a systematic literature review and meta-analysis on
maternal, fetal and obstetric complications among pregnant women with
liver cirrhosis. Search strategy We performed a systematic literature
search in the databases PubMed/MEDLINE and EMBASE (Ovid) from inception
through 25 January 2021. Selection criteria Studies including
pregnancies with liver cirrhosis and controls were eligible. Data
collection and analysis Two reviewers independently evaluated study
eligibility. We used the random-effects model for meta-analysis. Main
results Our search yielded 3118 unique papers. We included 11 studies,
including 2912 pregnancies in women with cirrhosis from 1982-2020. Seven
studies were eligible for inclusion in the meta-analysis. The overall
maternal mortality rate was 0.89%. Maternal mortality and variceal
hemorrhage decreased comparing recent and older studies. Most cases of
maternal mortality due to variceal hemorrhage (70%) occurred during
vaginal delivery. Pregnant women with liver cirrhosis had a higher
chance of preterm delivery (OR 6.7 95% CI 5.1- 9.1), cesarean section
(OR 2.6, 95% CI 1.7-3.9), preeclampsia (OR 3.8, 95% CI 2.2-6.5) and
small for gestational age neonates (OR 2.6, 95% CI 1.6-4.2) compared to
the general obstetric population. Subgroup-analyses could not be
conducted. Conclusions Liver cirrhosis in pregnant women is associated
with serious increases in maternal mortality and obstetric and fetal
complications. Large international prospective studies are needed to
identify risk factors for unfavorable outcome.
A System Dynamics approach to model photosynthesis at leaf level under fluctuating light
Authors: Salvatori Nicole , Carteni Fabrizio , Giannino Francesco , Alberti Giorgio , Mazzoleni Stefano , Peressotti Alessandro
Published: March 2021

It has been recognized the need to consider some photosynthetic
processes in their transient states since those are more representative
of the natural environment. The combination of mathematical models with
the available data provides a tool to understand the dynamic responses
of plants to fluctuating environments and can be used to make
predictions on how photosynthesis would respond to unsteady state
conditions. Here we present a leaf level system dynamic photosynthetic
model based and validated on an experiment performed on two soybean
varieties, the wildtype Eiko and the chlorophyll deficient mutant
Minngold, grown in constant and fluctuating light conditions. This
mutant is known to have similar steady-state photosynthesis compared to
the green wildtype, but it is found to have less biomass at harvest. It
has been hypothesized that this might be due to an unoptimized response
to non-steady state conditions, therefore this mutant seems relevant to
investigate dynamic photosynthesis. The model explained well the
photosynthetic responses of these two varieties to fluctuating and
constant light conditions and allowed to make relevant conclusions on
the different dynamic responses of the two varieties. Furthermore, due
to its simplicity, the model could provide the basis of an upscaled
dynamic model at plant level.
Gut microbiota and bronchopulmonary dysplasia
Authors: Yang Kun , He Shasha , DONG WENBIN
Published: March 2021

Bronchopulmonary dysplasia is a relatively common and severe
complication of prematurity, and its pathogenesis remains ambiguous.
Revolutionary advances in microbiological analysis techniques, together
with the growing sophistication of the gut-lung axis hypothesis, have
resulted in more studies linking gut microbiota dysbiosis to the
occurrence and development of bronchopulmonary dysplasia. The present
article builds on current findings to examine the intrinsic associations
between gut microbiota and bronchopulmonary dysplasia. The gut
microbiota affects bronchopulmonary dysplasia via several potential
mechanisms including alteration of the gut-lung axis, promotion of
inflammation and the ensuing growth effects, therefore these are also
investigated. By evaluating the potential mechanisms, new therapeutic
targets and potential therapeutic modalities for BPD can be identified
from a microecological perspective.
How to publish your manuscript successfully (with Wiley)
Authors: Cavalleri Matteo
Published: March 2021

Part of the training module on publishing with the Council of Australian
University Librarians, this 1h webinar provides tips to Early Career
Researchers on how to write and accompany an article through the
peer-review process. Not specific to Wiley journals, but why go
elsewhere, really?
Identifying Insincere and Sincere Bias through Post-Report Interactions
Authors: Bentley Jeremiah W. , Bloomfield Robert J. , Davidai Shai , Ferguson Melissa J.
Published: March 2021

Advisors frequently have an interest in the decisions their advisees make, forcing advisees to distinguish their advisors' unbiased beliefs from their self-interested bias. This task is likely to be especially hard when psychological forces distort advisors' beliefs to make some of their bias sincerely held. In our first experiment, we show that advisors bias both their recommendations and their own actions toward their persuasion goal, and that advisees are better at distinguishing between the unbiased, sincerely biased, and insincerely biased parts of their advisor's recommendation when they meet face-to-face to discuss, compared with when they receive only a written recommendation. Our second experiment shows that advisees distinguish their advisor's bias from their advisor's unbiased beliefs more accurately when the advisors are asked to provide fact-based information about their own actions. Both experiments show that post-report interactions are more helpful for identifying insincere bias than sincere bias.

Data Availability: All raw data (excluding identifiable information), data processing code for tabulated analyses, and full experimental materials are available from the authors.
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
Authors: Estep Cassandra
Published: March 2021

I investigate how auditors integrate information technology (IT) specialist input into internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of evaluating ICFR issues and the impact of these issues on audit quality, combining knowledge from different perspectives is likely beneficial. Drawing on social identity theory, I predict and find that a weaker one-team identity between auditors and IT specialists yields benefits. Auditors with a weaker versus stronger team identity place more weight on IT specialist input for IT-related issues and differentially weight higher and lower quality input for non-IT issues. I also find that more severe ICFR issues drive the predicted results. My study provides insight into how team identity influences auditor integration of input from specialists. The implications of my study are of interest to researchers, regulators, and practitioners, especially as recent firm initiatives encourage a one-team view for auditors and IT specialists.
Deficiency of Mitochondrial Glycerol 3-Phosphate Dehydrogenase Exacerbates Podocyte Injury and the Progression of Diabetic Kidney Disease
Authors: Qu Hua , Gong Xiaoli , Liu Xiufei , Zhang Rui , Wang Yuren , Huang Bangliang , Zhang Linlin , Zheng Hongting , Zheng Yi
Published: March 2021

Mitochondrial function is essential for bioenergetics, metabolism, and signaling and is compromised in diseases such as proteinuric kidney diseases, contributing to the global burden of kidney failure, cardiovascular morbidity, and death. The key cell type that prevents proteinuria is the terminally differentiated glomerular podocyte. In this study, we characterized the importance of mitochondrial glycerol 3-phosphate dehydrogenase (mGPDH), located on the inner mitochondrial membrane, in regulating podocyte function and glomerular disease. Specifically, podocyte-dominated mGPDH expression was downregulated in the glomeruli of patients and mice with diabetic kidney disease and adriamycin nephropathy. Podocyte-specific depletion of mGPDH in mice exacerbated diabetes- or adriamycin-induced proteinuria, podocyte injury, and glomerular pathology. RNA sequencing revealed that mGPDH regulated the receptor for the advanced glycation end product (RAGE) signaling pathway, and inhibition of RAGE or its ligand, S100A10, protected against the impaired mitochondrial bioenergetics and increased reactive oxygen species generation caused by mGPDH knockdown in cultured podocytes. Moreover, RAGE deletion in podocytes attenuated nephropathy progression in mGPDH-deficient diabetic mice. Rescue of podocyte mGPDH expression in mice with established glomerular injury significantly improved their renal function. In summary, our study proposes that activation of mGPDH induces mitochondrial biogenesis and reinforces mitochondrial function, which may provide a potential therapeutic target for preventing podocyte injury and proteinuria in diabetic kidney disease.
Uncovering Pathways to Personalized Therapies in Type 1 Diabetes
Authors: Linsley Peter S. , Greenbaum Carla J. , Nepom Gerald T.
Published: March 2021

The goal of personalized medicine is to match the right drugs to the right patients at the right time. Personalized medicine has been most successful in cases where there is a clear genetic linkage between a disease and a therapy. This is not the case with type 1 diabetes (T1D), a genetically complex immune-mediated disease of β-cell destruction. Researchers over decades have traced the natural history of disease sufficiently to use autoantibodies as predictive biomarkers for disease risk and to conduct successful clinical trials of disease-modifying therapy. Recent studies, however, have highlighted heterogeneity associated with progression, with nonuniform rate of insulin loss and distinct features of the peri-diagnostic period. Likewise, there is heterogeneity in immune profiles and outcomes in response to therapy. Unexpectedly, from these studies demonstrating perplexing complexity in progression and response to therapy, new biomarker-based principles are emerging for how to achieve personalized therapies for T1D. These include therapy timed to periods of disease activity, use of patient stratification biomarkers to align therapeutic target with disease endotype, pharmacodynamic biomarkers to achieve personalized dosing and appropriate combination therapies, and efficacy biomarkers for “treat-to-target” strategies. These principles provide a template for application of personalized medicine to complex diseases.
Resolving the Gestational Diabetes Diagnosis Conundrum: The Need for a Randomized Controlled Trial of Treatment
Authors: Bilous Rudolf W. , Jacklin Paul B. , Maresh Michael J. , Sacks David A.
Published: March 2021

The diagnosis of and criteria for gestational diabetes mellitus (GDM) continue to divide the scientific and medical community, both between and within countries. Many argue for universal adoption of the International Association of the Diabetes and Pregnancy Study Groups (IADPSG) criteria and feel that further clinical trials are unjustified and even unethical. However, there are concerns about the large increase in number of women who would be diagnosed with GDM using these criteria and the subsequent impact on health care resources and the individual. This Perspective reviews the origins of the IADPSG consensus and points out some of its less well-known limitations, particularly with respect to identifying women at risk for an adverse pregnancy outcome. It also questions the clinical and cost-effectiveness data often cited to support the IADPSG glycemic thresholds. We present the argument that adoption of diagnostic criteria defining GDM should be based on response to treatment at different diagnostic thresholds of maternal glycemia. This will likely require an international multicenter trial of treatment.
PENGOLAHAN DATA LANDSAT DAN GRAVITASI SEBAGAI INDIKASI PANASBUMI DAERAH RANA KULAN, NTT
Authors: Imran Pangeran Brandon , Fernanda Erwin , Sudrazat Sthevanie Dhita
Published: March 2021

Pemanfaatan panasbumi Indonesia hingga kini baru mencapai 4% dari seluruh cadangan yang tersedia. Sedangkan Indonesia memiliki cadangan panasbumi sebesar 29000 MW yang merupakan 40% dari cadangan dunia. Oleh karena itu, dibutuhkan pemetaan daerah prospek panasbumi untuk mendukung studi awal dalam melakukan eksplorasi panasbumi. Pengolahan data landsat 8 dilakukan dengan metode NDVI (Normalized Difference Vegetation Index) sedangkan data gravitasi menggunakan metode SVD (Second Vertical Derivative) serta Inversi Non-Linear. Penelitian ini menghasilkan peta suhu permukaan tanah, peta persebaran anomali gravitasi dan model 2D struktur geologi daerah penelitian yang didukung oleh peta geologi. Hasil pengolahan dan interpretasi data menunjukkan bahwa patahan merupakan struktur utama dan minor di Rana Kulan yang berasosiasi dengan suhu permukaan tanah yang tinggi. Dengan demikian, hal ini menunjukkan bahwa daerah Rana Kulan memiliki potensi panasbumi yang dapat dikaji lebih lanjut pada penelitian selanjutnya.
PENDUGAAN AWAL DEPOSIT EMAS WILAYAH POBOYA, PALU DENGAN METODE INVERSI HVSR
Authors: Persada Yoga Dharma , Ilham Ilham , Amaninida Haura Dhiya , Ariyanto Puji , Gustono Sandy Tri
Published: March 2021

Emas merupakan salah satu komoditas mineral yang mempunyai harga jual yang cukup tinggi. Indonesia memiliki banyak wilayah yang menyimpan deposit emas di bawah permukaan. Satu di antaranya adalah wilayah Poboya, Kecamatan Mantikulore, Palu. Metode pemetaan deposit emas yang dapat digunakan adalah seismik pasif contohnya mikrotremor. Salah satu teknik pengolahan dari metode seismik pasif adalah Horizontal to Vertical Spectral Ratio (HVSR). HVSR mencerminkan kondisi struktur lapisan di atas batuan dasar. Hasil pemodelan menunjukkan bahwa potensi deposit emas terdapat di wilayah Timur hingga Selatan Poboya. Potensi terbesar terletak di Selatan bagian tersebut. Potensi deposit emas dapat ditemukan pada kedalaman sekitar 300 hingga 1500 meter di bawah permukaan. Analisis potensi tersebut didasarkan ditemukannya anomali lapisan dengan nilai kecepatan gelombang geser (Vs) yang tinggi, berkisar pada rentang nilai 3500-4000 m/s yang bersesuaian dengan batuan beku yang diduga endapan epitermal emas. Hasil pemodelan divalidasi dengan penelitian terdahulu yang memiliki kemiripan. Berdasarkan hasil tersebut menunjukkan bahwa metode inversi HVSR berdasarkan rekaman mikrotremor dapat dijadikan metode awal pendugaan deposit emas yang lebih efektif dan efisien.
SUBSURFACE STRUCTURE OF BATURAGUNG ESCARPMENT REVEALED THROUGH THREE-DIMENSIONAL GRAVITY INVERSION
Authors: Irawati Selvi Misnia , Luthfian Alutsyah , Laesanpura Agus
Published: March 2021

Baturagung Escarpment is an essential tectonic element of Java Island because it represents a transition from the Southern Mountain Block to the Kendeng Basin. This study has succeeded in producing a three-dimensional model of the Baturagung Escarpment subsurface using gravity anomaly data. The data are distributed along a regional scale transect, whose resolving capability has been tested using a checkerboard test. Our proposed geophysical model can fit the observed data very well, with a 0.77% RMS error. This model exhibits a structural depression bounded by high basement blocks below the Baturagung Escarpment, one of the basement block outcrops at Jiwo Hills. The maximum width of the depression is 10 km, with a depth exceeding 3 km in some places. The depression might be formed because of an extensional tectonic regime that prevailed during the Palaeogene, followed by volcanic arc loads' emplacement up to the early Miocene.
Foreword March 2021
Authors: JGE Editor
Published: March 2021

Foreword March 2021
Contractual obligations as an element of transaction costs of the exchange deal
Authors: PLOTNIKOV Viktor S. , KANAPINOVA Saule S.
Published: March 2021

Subject. This article discusses the issues relating to the reflection of contractual obligations in the accounting system as an economic category of transaction costs.
Objectives. The article aims to describe a market-based approach to defining contractual obligations as transaction costs of the organization and the specifics of their separate reflection in the accounting system. It also aims to define the content of the organization's obligations in terms of the rights of claim for economic resources to reduce the gap between accounting theory and institutional theory.
Methods. For the study, we used the theory of institutional economics, the Conceptual Framework for Financial Reporting that help expand the scope of accounting by incorporating market relations reflecting the obligations to provide exchange transactions.
Results. The article defines and proves the importance of the obligations of the exchange transaction parties to reflect them in the accounting system, and that transaction costs expressed by obligations determine the future rights of the market agents. The economic content of the exchange transaction parties' contractual obligations is significantly different from the accounting understanding of receivables and payables. The article proposes to separate the transaction costs determined by the exchange transaction parties' obligations, subsequently capitalizing and reflecting them in financial (integrated) reporting in the structure of client (reputational) capital.
Conclusions. It is necessary and possible to develop the accounting theory by incorporating new economic phenomena, such as the contractual obligations of the exchange transaction parties. This approach will help change the retrospective view of understanding accounting information to some extent.
Social reporting in organic animal husbandry
Authors: KLYCHOVA Guzaliya S. , ZAKIROVA Alsu R. , YUSUPOVA Al'fiya R. , KHAIRULLINA Inzilya M.
Published: March 2021

Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry.
Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting.
Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis.
Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry.
Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.
Media asset management and process approach in business process management
Authors: SIDOROVA Elena Yu. , TIMOKHOVA Galina V.
Published: March 2021

Subject. This article explores the problems of digital management in business process management.
Objectives. The article aims to investigate the methodological problems of digital management and process approach application in business process management.
Methods. For the study, we used a content analysis of the scientific literature on the subject, and generalization techniques.
Results. The article offers our own original approach and assessment and substantiates methodological provisions to identify the positive and negative aspects of digital transformation in relation to business and economic units. The main reasons for the need for digital management transformation are the improvement and development of information infrastructure, improvement of the technological level of specific subsystems and technologies, and the social consequences of the digital economy.
Conclusions. Digital management and process approach in business process management take economic activity to a new effective level. The quality of work gets changed, it becomes fragmented, the on-site or on-team presence is not mandatory, employees can perform most of the work remotely, there is a change in perception of the real world. All this affects the quality of work.
Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices
Authors: OLOMSKAYA Ekaterina V. , AKSENT'EV Andrei A.
Published: March 2021

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making.
Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions.
Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods.
Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics.
Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.
Trends and difficulties in developing the infrastructure of special preferential areas
Authors: PRONYAEVA Lyudmila I. , KRUZHKOVA Irina I.
Published: March 2021

Subject. The article discusses the way the infrastructure of special preferential areas (special economic zones, socio-economic priority development areas) is being developed, and reviews respective processes.
Objectives. We evaluate the current trends and identify difficulties in implementing infrastructure projects across preferential areas.
Methods. The study relies upon general methods, such as generalization, synthesis and analysis of available scientific results concerning the economic category of infrastructure and classification of its types. We applied general methods of analysis and comparative analysis to determine the future development of the infrastructure in special preferential areas. To detect what hampers PPP infrastructure projects and describe them, we used the synthesized approach and methods of logic-intuitive and comparative analysis.
Results. We analyzed the pool of scientific results to determine the economic category of infrastructure and classify its types. We provide our own definition of the infrastructure of preferential areas and evaluate the current trends in infrastructure projects, including those in special preferential areas. Investment in the ongoing projects was found to be insufficient to meet all infrastructure development needs. Public-private partnership was proved to contribute to the infrastructure development in special preferential areas. We discovered some barriers to PPP development mechanisms in special preferential areas.
Conclusions and Relevance. Public-private partnership will contribute to the successful implementation of the above projects provided respective parties will eliminate an array of barriers. The elimination of social, political, economic, environmental and other barriers will help the areas become more competitive to secure investment resources and demonstrate better results of the socio-economic development.
Determining and evaluating the level of socio-economic risks for Russia to respond to ‘Grand Challenges’
Authors: KUZNETSOVA Nataliya V. , KOCHEVA Ekaterina V. , MATEV Nikolai A.
Published: March 2021

Subject. The modern economic development strongly depend on a powerful regulator, such as grand challenges, which have become a critical barrier, requirement, level that should be attained. Considering the grand challenges, the country set up goals and tasks for the coming period and adjusts operations of economic agents. Therefore, it is necessary to assess the gap between the absolute and current market potential with reference to qualitative and quantitative indicators. The study is called to assess whether Russia is prepared for the existing and arising grand challenges. We also determine risk mitigation methods and the probability of negative scenarios.
Objectives. We determine and evaluate the level of socio-economic risks for Russia to respond to the grand challenges. We also pinpoint key directions for the Russian regions to continue their socio-economic development in order to promote their further economic growth.
Methods. The study presents the economic-mathematical modeling of the nexus among factors that determine socio-economic risks of the GRP dynamics to find their mitigation methods. In the study, the logit-model with dummy variables that attribute the regions to certain clusters.
Results. We analyzed and classified risks of the Russian regions by 10 integral indicators. The article shows homogeneous regional zones exposed to similar socio-economic development risks. We also carry out the multivariate classification of the Russian regions by the risks assessed. As the findings show, the Russian regions strongly differ by socio-economic risks. The article spotlights priorities of the socio-economic development of the constituent entities of the Russian Federation.
Conclusions and Relevance. As their key development vector, the Russian regions need to overcome the technological gap, mitigate the S&T potential risk and a drop in the innovative activity of the economy.
Increasing the transparency of the interaction between tax authorities and taxpayers
Authors: MANDROSHCHENKO Ol'ga V.
Published: March 2021

Subject. The client-oriented service is one of the priorities tax authorities pursue today. The client-oriented service implies partnership and mutual responsibility. Taxpayers will timely perform their tax obligations, prevent indeliberate errors, while tax authorities contribute to a higher confidence of taxpayers. Therefore, the interaction of tax authorities and taxpayers become a very important issue.
Objectives. I herein evaluate the importance of tax authorities as a servicing institution, modern automated tax control systems, data processing centers to create and use total available data.
Methods. The article analyzes how tax authorities may interact with taxpayers, unfolds respective issues and suggests how the issues should be resolved.
Results. I detected some difficulties in the interaction of tax authorities and taxpayers, such as the formalistic attitude to taxpayers’ inquiries, taxpayers’ dissatisfaction with controlling procedures of tax authorities, disputable questions about taxation.
Conclusions and Relevance. I suggest paying greater attention to communications, clarifications and methodological aspects in order to enhance the financial security of entities. Tax authorities should better describe legislative breaches and suggest how the breaches should be eliminated. Tax authorities should communicate with taxpayers more specifically by expanding functions of data processing centers of the Russian Tax Service. The findings can be useful for the Ministry of Economic Development of the Russian Federation, Federal Tax Service for tax audits and communications with taxpayers.
Assessing the efficacy of governmental programs for renewal of fixed assets in power engineering
Authors: NOVIKOVA Ol'ga V. , ORTIKOVA Yuliya V.
Published: March 2021

Subject. The article focuses on the efficacy of governmental programs for implementing the power capacity supply, which is a long-term contract obliging the company to build new generating capacities within an agreed period of time, while the consumer must pay for the power capacity within the term of the contract at higher power capacity tariffs.
Objectives. The study reviews the outcome of the program for the renewal of generating capacity under the power capacity supply contract and evaluates the 2019 program for retrofitting of generating fixed assets.
Methods. The methodological framework relies upon the comparative analysis of generating capacity renewal programs held in Russia under power capacity supply contracts with reference to the balance of demand and supply.
Results. The article presents the outcome of the 2010 program for the renewal of generating capacities in Russia and gives the comparative description of two programs for the renewal of the Russian generating capacities. We also predict the efficiency of the 2019 program for the renewal of the Russian generating capacity.
Conclusions and Relevance. The above programs helped implement the new effective equipment, reduce the specific consumption of fuel oil equivalent at power plants. However, as the site to be renewed was chosen inappropriately, some regions of the Russian Federation saw the surplus power capacity. The 2019 program accommodates for stringent requirements for the selection of facilities. Having analyzed growth rates of power capacity and demand by power grids, we conclude that the power capacity factor will drop at power plants until 2025, thus putting the cost effectiveness of the above programs at question.