bluuebunny/crossref_metadata_2025_split huggingface dataset:
DEVELOPMENT OF APPROACHES TO THE TAXATION OF CRYPTOASSETS IN THE MODERN WORLD
Authors: Belinska Yanina , Kalyta Tetiana 
Published: October 2024

In the article the dual economic nature of cryptocurrencies was analyzed same as investment assets and means of payment in foreign countries and Ukraine. It has been established that the asset and means of payment in foreign countries and Ukraine. It has been established that the classification of crypto-assets and their functions are of key importance for the introduction of their effective taxation. Approaches to the taxation of crypto-assets in various European countries, also in the USA, Malaysia, Singapore, Australia, India and other countries of the world have been studied. Taxation of such asset doesn’t have a unified nature and depends on the type of operation with them.
According to research by Western scientists, it has been established that in modern word, cryptocurrencies are more often used for shadow operation than for tax evasion. The main principle that should be followed in the taxation of virtual assets is the principle of neutrality: taxation of cryptocurrencies should be carried out in the same way as similar traditional financial assets.
In Ukraine, the legal framework for taxation of income operation with virtual assets (further – VA) is the stage of formation. In the work both draft laws “On the Legalization of Virtual Assets in Ukraine”, which were adopted at the end of 2023, are examined. Ones are proposing changes to the Tax Code of Ukraine regarding the procedure for taxation of VA and providing an opportunity to launch legislative regulation of the procedure for taxation of VA market. The differences between draft law on taxation of virtual assets have been highlighted in the work. Thus, it is proposed to tax VA according to the rules for securities or investment assets, which corresponds to the specifics of the domestic tax field
La implementación de las políticas de gestión de la integridad en el ámbito local
Authors: Abellán-López María Ángeles , Aguado-Hernández Juli Antonio , Pardo-Beneyto Gonzalo 
Published: October 2024

Introducción: en las últimas décadas, la gestión de la integridad institucional ha levantado un enorme interés en un contexto de cuestionamiento de las instituciones democráticas. El objetivo de este artículo es caracterizar las políticas públicas de integridad implementadas por 65 ayuntamientos de más de 5000 habitantes de la Comunitat Valenciana. Metodología: La metodología utilizada ha canalizado una encuesta a informantes clave locales. El trabajo de campo se realizó entre el 1 de noviembre de 2023 al 31 de marzo de 2024. Resultados: La encuesta incorporó ítems relacionados con las políticas de gestión de la integridad y la corrupción, los motivos de su implementación, problemas sobrevenidos y medidas ejecutadas, a partir de la clasificación elaborada por Aldeguer et al. (2020). Discusión: El principal motivo para implementar sistemas de gestión de la ética y la integridad en las administraciones locales es la legislación de carácter vinculante y coercitiva, apareciendo tendencias isomórficas que facilitan su ejecución.Conclusiones: El tamaño del hábitat constituye un factor determinante en la normalización, estandarización e institucionalización del sistema de integridad local.
MILESTONES IN THE DEVELOPMENT OF ORGANIZATIONAL MODELS BASED ON THE THEORY OF SPIRAL DYNAMICS
Authors: HAHARINOV Oleksii 
Published: October 2024

The article examines the milestones of the development of the business environment through the prism of industrial revolutions and the theory of spiral dynamics of organizational development. The past influences the present. The present shapes the future. The world is a complex, interconnected whole that is difficult to represent and understand, especially regarding complex socio-economic processes and organizational systems, including enterprises. The first radical change began precisely with the agrarian revolution when people domesticated animals as a basis for the transition from gathering to agriculture. After the agrarian revolution, radical industrial changes began in the 18th century. The first industrial revolution (from the 1760s to the 1840s) - the invention of the steam engine and the construction of railways. The second industrial revolution (the end of the 19th and the beginning of the 20th century) - the emergence of mass production thanks to the invention of electricity and the introduction of the conveyor. The third industrial revolution, from the 1960s, - was the emergence of semiconductors and their use in large electronic computing machines, personal computers, and the Internet. The fourth industrial revolution began at the beginning of the 21st century and is characterized by the emergence of "smart enterprises". The content and essential components of these periods imposed and imposed their understanding on the development of organizational models and the way of interaction between stakeholders and the economic entities themselves, which arose at the later stages of development and are developing under the influence of global business trends. Deepening the understanding of the nature of modern approaches in management aimed at the development of organizational systems allows turning to the past and investigating issues of organizational models on the way of the history of human development based on the theory of spiral dynamics (Don et al.), which is based on a dynamic model of human development and evolution of her consciousness, change of fundamental values. So, from the standpoint of the concept of systemic perfection of a business organization, based on the theory of spiral dynamics, its consideration can be started in the system-wide understanding of the system state, which corresponds to a greater extent to the content of perfection - from the orange stage and more/less corresponds to the current trends of the fourth industrial revolution. A significant strategic gap occurs based on the mismatch between the stage of development according to the milestones of industrial revolutions and the organization's current state in relation to the theory of spiral dynamics. For example, a red organization that functions in the fourth industrial revolution era. Management of changes in paradigms of thinking is the art of management.
Base de Conocimiento de un Agente Recomendador para el Diseño de Objetos de Aprendizaje para la Enseñanza de Ingenierías
Authors: BERTOSSI Valeria , Gutiérrez María de los Milagros , Romero Lucila 
Published: October 2024

Los objetos de aprendizaje son materiales educativos ejecutables en computadoras que incentivan y promueven el proceso de construcción del conocimiento al fomentar la autonomía y motivación del alumno. Para mejorar las probabilidades de éxito en este cometido deben satisfacer ciertas pautas de calidad técnica y didáctico pedagógica. Por ello, en este trabajo se presenta la base de conocimiento de un agente recomendador cuyo objetivo será asistir a docentes de ingenierías sin experiencia en Diseño Instructivo durante el proceso de desarrollo de estos recursos didácticos. Dicha base consiste en una red de ontologías que modela diversos aspectos vinculados al conocimiento del dominio de los objetos de aprendizaje bien construidos, los métodos de Diseño Instructivo, la estructura conceptual del conocimiento disciplinar a aprender, las fases y artefactos resultantes de una metodología de desarrollo de objetos de aprendizaje, y la estructura de metadatos del estándar LOM para su almacenamiento, búsqueda y recuperación de repositorios de la Web.
Evaluación de la Adhesión y Resistencia a la Corrosión de Recubrimientos Multicapa de Cr/CrN sobre Acero AISI 4140 Nitrurado
Authors: MASKAVIZAN Ana Justina , BRÜHL Sonia P. , MÁRQUEZ Adriana B. , DALIBÓN Eugenia L. 
Published: October 2024

Los recubrimientos multicapa de CrN mejoran la resistencia a la corrosión del acero debido a que son químicamente inertes y la interrupción de las capas evita que los defectos de crecimiento propios de las técnicas por PVD (Physical Vapor Deposition) atraviesen el recubrimiento completo. Una propiedad crucial para garantizar el desempeño de los recubrimientos es su adhesión, la cual se puede mejorar mediante la nitruración previa del acero. En este trabajo, se compararon dos procesos de tratamiento previos a la deposición de recubrimientos multicapa de Cr/CrN sobre acero AISI 4140 nitrurado: limpieza previa mediante sputtering en descarga glow en atmósfera de argón e hidrógeno en vacío y mediante sputtering con iones de cromo aplicando una diferencia de potencial de 500 V en alto vacío. Se estudió su microestructura, adhesión y resistencia a la corrosión. La limpieza previa del sustrato mediante sputtering con iones de cromo presentó las mejores condiciones de adhesión y resistencia a la corrosión.
Síntesis Económica De Fe-Silicalita Para La Remoción De Fenoles
Authors: BIANGARDI María del Rosario , PEREYRA Andrea M. , MORENO M. Sergio 
Published: October 2024

La Fe-silicalita es una clase de zeolita en la que el catión Fe ocupa sitios con coordinación tetraédrica, sustituyendo isomórficamente al Si4+. Se ha propuesto que la actividad de este material estaría fuertemente relacionada con el Fe estructural y también con las especies de hierro que se generan luego del tratamiento térmico post-síntesis. Este material muestra actividad catalítica y también se ha utilizado en la eliminación de compuestos orgánicos en aguas contaminadas. Para esta última aplicación, el desafío se centra en obtener materiales económicos que mantengan una alta eficiencia en la remoción de contaminantes y sean fácilmente regenerables para su reutilización continua, garantizando así un tratamiento de agua sostenible y rentable.
En este contexto, el objetivo de este trabajo fue obtener y caracterizar una Fe-silicalita de bajo costo para su uso en la remoción de fenoles en medio acuoso. El material obtenido se comparó con una Fe-silicalita tradicional, sintetizada a partir de un precursor de silicio de grado analítico.
El material se obtuvo a través de un proceso hidrotermal, utilizando una solución de silicato de sodio industrial prepolimerizado como fuente de silicio. Luego se realizó un tratamiento térmico para la remoción del agente plantilla. Los difractogramas de Rayos X permitieron confirmar que el material sintetizado corresponde a una estructura MFI.El Fe en la estructura se corroboró por la presencia de la banda correspondiente a los enlaces Fe-Si-O en el espectro de FT-IR. Las imágenes de HRTEM mostraron cristales de hábito prismático. El área BET evidenció un valor de 356,41 m²/g.
Esta zeolita de producción económica demostró una capacidad superior para la remoción de fenoles en medio acuoso. Esto evidencia un doble beneficio: es un material de bajo costo y además podría ser más efectivo para la remoción de compuestos orgánicos contaminantes.
Digital assessments for children and adolescents with ADHD: a scoping review
Authors: Cibrian Franceli L. , Monteiro Elissa M. , Lakes Kimberley D. 
Published: October 2024

IntroductionIn spite of rapid advances in evidence-based treatments for attention deficit hyperactivity disorder (ADHD), community access to rigorous gold-standard diagnostic assessments has lagged far behind due to barriers such as the costs and limited availability of comprehensive diagnostic evaluations. Digital assessment of attention and behavior has the potential to lead to scalable approaches that could be used to screen large numbers of children and/or increase access to high-quality, scalable diagnostic evaluations, especially if designed using user-centered participatory and ability-based frameworks. Current research on assessment has begun to take a user-centered approach by actively involving participants to ensure the development of assessments that meet the needs of users (e.g., clinicians, teachers, patients).MethodsThe objective of this mapping review was to identify and categorize digital mental health assessments designed to aid in the initial diagnosis of ADHD as well as ongoing monitoring of symptoms following diagnosis.ResultsResults suggested that the assessment tools currently described in the literature target both cognition and motor behaviors. These assessments were conducted using a variety of technological platforms, including telemedicine, wearables/sensors, the web, virtual reality, serious games, robots, and computer applications/software.DiscussionAlthough it is evident that there is growing interest in the design of digital assessment tools, research involving tools with the potential for widespread deployment is still in the early stages of development. As these and other tools are developed and evaluated, it is critical that researchers engage patients and key stakeholders early in the design process.
Prevalence, underlying causes, and determinants of maternal near miss in Ethiopia: a systematic review and meta-analysis
Authors: Tesfay Neamin , Hailu Girmay , Begna Dumesa , Habtetsion Medhanye , Taye Fitsum , Woldeyohannes Fitsum , Jina Ruxana 
Published: October 2024

BackgroundMaternal near miss (MNM) is one of the newly adopted assessment parameters to gauge the quality of maternity care. In Ethiopia, several studies have been conducted to investigate the incidence, underlying causes, and determinants of MNM. However, the findings from those studies vary greatly and are largely inconsistent. Thus, this review aims to more robustly estimate the pooled prevalence, identify underlying causes, and single out determinants of MNM in Ethiopia.MethodsStudies were searched from international databases (PubMed/ Medline, Cochrane Library, and Embase databases) and other potential sites. All observational studies were included. Heterogeneity between studies was checked using Cochrane Q test statistics and I2test statistics and small study effects were checked using Egger’s statistical test at a 5% significance level. Outcome measures were overall and specific underlying causes (obstetrics hemorrhage, hypertensive disorder pregnancy, pregnancy-related infection) rates of MNMs per 10,000 live births.ResultThe meta-analysis included 43 studies consisting of 77240 MNM cases. The pooled prevalence MNM per 1000 live births in Ethiopia was 54.33 (95% CI: 33.93 to 85.89). Between-study heterogeneity was high (I2= 100%,P&lt; 0.0001), with the highest rate observed in Amhara region (384.54 per 1000). The prevalence of obstetrics hemorrhage (14.56 per 1000) was higher than that of hypertensive disorder pregnancy (12.67 per 1000) and pregnancy-related infections (3.55 per 1000) were identified as underlying causes. Various factors, including socio demographic characteristics, previous medical and obstetrics history as well as access to and quality of care obtained, were associated with MNM.ConclusionAlmost six women encounter near miss among a hundred live births in Ethiopia. Obstetric hemorrhage and hypertensive disorder pregnancy were the most common underlying causes of MNM. Both individual and facility level determinants were found to be associated with MNM. Considering the magnitude and identified factors, tailored measures should be taken at every stage of the continuum of care.Systematic review registrationhttps://www.crd.york.ac.uk/prospero/, identifier CRD42023395259.
A new angiographic scoring for grading the difficulty of recanalization for symptomatic non-acute middle cerebral artery occlusions
Authors: Cao Jie , Zhu Xucheng , Liu Sheng , Zhang Yunfeng , Yin Congguo , Zhong Chongke , Mo Yi , Xuan Jinggang , Chen Ronghua , Zhou Chun , Huang Guoxiang , Xia Wenqing , Xing Wei , Peng Ya 
Published: October 2024

BackgroundEndovascular recanalization is a feasible option for treating symptomatic non-acute middle cerebral artery occlusion (MCAO) patients. Hence, we aimed to establish a new angiographic scoring to grade the recanalization difficulty of MCAO to determine the suitable patients for endovascular treatment.MethodsWe retrospectively analyzed a total of 113 consecutive recurrent symptomatic non-acute MCAO patients who underwent endovascular recanalization from July 2015 to August 2021 in four Chinese comprehensive stroke centers. All patients were reappraised using a new angiographic scoring based on the stump morphology, the MCA occlusion length, MCA bend, and the distal vascular bed of MCAO. We used the final results to establish the patients’ outcomes.ResultsThe total successful recanalization and perioperative complication rates were 83.2% (94/113) and 15.9% (18/113), respectively. No deaths occurred within 30 days. Moreover, 96.9, 90, 87.5, 52.6, and 50% of the patients achieved recanalization with scores of 0, 1, 2, 3, and 4 (p &lt; 0.001), respectively. However, the perioperative complication rate showed the opposite trend. (3.1% vs. 7.5% vs. 6.3% vs. 52.6% vs. 50%; p &lt; 0.001). The median time of successful microwire crossing of the occlusion lesion (TMO) in the score 0 group was shorter than the other groups (2 min, 9 min, 8.5 min, 14 min, and 20 min; p &lt; 0.001). When a score of 2 was used as the optimal cut-off point, the sensitivity and specificity were 86.2 and 63.2%, respectively.ConclusionThe new angiographic scoring can effectively predict the successful recanalization rate, perioperative complication rate, and TMO of endovascular recanalization for non-acute MCAO. It can also be used as an effective clinical evaluation tool to determine the suitable non-acute MCAO patients for recanalization, especially with a score ≤ 2.
Icariin promotes functional recovery in rats after spinal cord injury by inhibiting YAP and regulating PPM1B ubiquitination to inhibiting the activation of reactive astrocytes
Authors: Feng Sa , Liu Linyan , Cheng Yuelin , Zhou Mengmeng , Zhu Haoqiang , Zhao Xinyan , Chen Ziyu , Kan Shunli , Fu Xuanhao , Hu Wei , Zhu Rusen 
Published: October 2024

ObjectiveThe limited ability to regenerate axons after spinal cord injury (SCI) is influenced by factors such as astrocyte activation, reactive proliferation, and glial scar formation. The TGF-β/Smad (transforming growth factor-β/mothers against decapentaplegic homolog) pathway, associated with astrocytic scarring, plays a crucial role in recovery post-injury. This study aims to investigate how icariin (ICA) interacts with reactive astrocytes in the treatment of spinal cord injury.MethodsA rat SCI model was constructed, and the recovery of motor function was observed after treatment with ICA.HE staining, LFB staining, immunofluorescence staining, and Western blotting were employed to assess ICA's ability to inhibit astrocyte proliferation in rats following spinal cord injury by modulating YAP, as well as to evaluate the reparative effects of ICA on the injured spinal cord tissue. Primary astrocytes were isolated and cultured. Immunoprecipitation-Western Blot (IP-WB) ubiquitination and cytoplasm-nuclear separation were employed to assess PPM1B ubiquitination and nuclear translocation.ResultsThe CatWalk XT gait analysis, BBB (Basso, Beattie, and Bresnahan) score, electrophysiological measurements, HE staining, and LFB staining collectively demonstrated that ICA promotes motor function and tissue recovery following spinal cord injury in rats. Immunofluorescence staining and Western Blot analyses revealed that ICA inhibits astrocyte proliferation in rats post-spinal cord injury by suppressing YAP activity. Furthermore, the activation of YAP by XMU-MP-1 was shown to compromise the efficacy of ICA in these rats after spinal cord injury. Additional immunofluorescence staining and Western Blot experiments confirmed that ICA inhibits TGFβ1-induced astrocyte activation through the regulation of YAP. The knockdown of PPM1B (protein phosphatase, Mg2+/Mn2+-dependent 1B) in astrocytes was found to inhibit TGFβ signaling. Additionally, YAP was shown to regulate PPM1B ubiquitination and nuclear translocation through immunoprecipitation-Western blot analysis, along with the segregation of cytoplasm and nucleus.ConclusionIcariin promotes functional recovery in rats after spinal cord injury by inhibiting YAP and regulating PPM1B ubiquitination to inhibiting the activation of reactive astrocytes.
Profiles of cardiometabolic risk and acculturation indicators among South Asians in the US: latent class analysis of the MASALA study
Authors: Montiel Ishino Francisco A. , Canenguez Katia M. , Cohen Jeffrey H. , Kent Blake Victor , Villalobos Kevin , Needham Belinda L. , Kandula Namratha R. , Kanaya Alka M. , Shields Alexandra E. , Williams Faustine 
Published: October 2024

BackgroundSouth Asians (SA) represent the fastest growing US immigrant group, and previous studies have indicated that they face disproportionately high burden of cardiometabolic disease. Cardiometabolic disease manifests as a syndemic or synergistic epidemic encompassing multiple disease clusters influenced by biological, social, and psychological factors stemming from the acculturative process. This process may exacerbate morbidity within immigrant subgroups. Our aim was to identify cardiometabolic risk profiles among SA using indicators of acculturation.MethodsWe conducted a latent class analysis on data from the Mediators of Atherosclerosis in South Asians Living in America study (N=771). A composite cardiometabolic disease outcome was constructed using prevalent hypertension, type 2 diabetes, and body mass index. Acculturation indicators included years living in the US, English language proficiency, dietary behaviors, preservation of cultural traditions, social and neighborhood support, maintenance of social relationships (i.e., friendships), and experiences of discrimination, along with proxies of acculturative stress (i.e., depressive symptomology, trait anxiety and anger). Social and environmental determinants of health, health behaviors, religiosity and spirituality served as covariates to further assess latent class membership.ResultsFour cardiometabolic risk profiles emerged: (1) lowest risk [73.8% of sample] characterized by high integration into both SA and US cultures; (2) the modest risk [13.4% of sample], exhibiting elevated levels of mental health distress and experiences of discrimination, and distancing themselves from both cultures; and the (3) moderate risk [8.9% of sample] and (4) highest risk [3.9% of sample], demonstrating greater assimilation into US culture. Compared to the lowest risk profile: the modest risk profile was associated with low-income and conflicting attitudes about religion/spirituality, while the moderate risk profile was characterized by lower income and educational attainment with positive behaviors and attitudes toward religion/spirituality.ConclusionFindings expand our understanding of immigrant cardiometabolic health as a syndemic issue wherein multiple co-occurring and interacting processes synergize to produce negative outcomes in already at-risk subpopulations. Furthermore, acculturation emerges as a crucial factor in understanding health disparities among immigrant and refugee groups in the US.