bluuebunny/crossref_metadata_2025_split huggingface dataset:
ON COMPOSITION OF CIVIL LAW DELICT
Authors: Пусурманов Г.В. 
Published: April 2024

В статье проанализирована история становления определения деликта от римского права до наших дней. Приведены различные точки зрения ученых-цивилистов относительно понятия деликта и основания внедоговорной ответственности. Разделяя позицию исследователей о том, что состав гражданского правонарушения (деликта) является одним из оснований гражданско-правовой ответственности, автор считает, что требуется выделять два основания такой ответственности: фактическое, то есть причинение вреда (совершение деликта), и юридическое – состав деликта. При этом автор предлагает собственное правовое наполнение содержания состава деликта. В заключение сделан вывод о том, что основанием ответственности делинквента служит состав как правовая модель гражданского правонарушения, а условием внедоговорной ответственности выступает наличие состава деликта в действиях (бездействии) причинителя вреда.
The article provides analysis of the development of the definition delict from Roman Law to present days with different points of view of civilian scientists with regard to the definition of delict and non-contractual liability grounds being presented. While sharing the position of the researchers that elements of a civil offence (delict) are considered to be one of the grounds of civil liability the author considers that there should be distinguished two reasons for such a liability: an actual reason to wit causing harm (committing delict) and the legal one – the composition of delict. At the same time the author offers his own legal content of the composition of delict. In conclusion the author submits that the basis for the responsibility of a delinquent is the composition as a legal model of a civil offence whereas the condition for non-contractual liability is the existence of the composition of delict in commission or omission on the part of a delinquent.
The Effect Of Tax Avoidance On Firm Value With Tax Expert As Moderating Variables
Authors: Nurseto Ian , Bandiyono Agus 
Published: April 2024

The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow along with the increase in company profits. Tax, which is an element of development, is seen by companies as one of the factors that determine the company's value. This is a consideration for companies to behave in tax avoidance or not. This study tries to analyze the relationship between tax avoidance by the entity and its firm value and the extent to which the tax expert influences both of these. This study provides several conclusions, i.e., tax avoidance has a negative effect on firm value. These results contradict the initial testing hypothesis where tax avoidance has a positive impact on firm value. The moderating influence, tax experts, don't affect the relationship between tax avoidance and firm value.JEL: D13, I31, J22*
Macroeconomic, Corporate Fundamentals, Systematic Risk on Firm Value: Evidence from Indonesian Manufacturing Sector
Authors: Mappadang Agoestina 
Published: April 2024

This paper aims to study the connection between the effect of macroeconomics, corporate fundamentals on systematic risk, and the firm’s value of the Indonesian manufacturing industry listed on the Indonesian Stock Exchange period 2015-2020. A total of 522 object analyses in this study with the purposive sampling method. This paper found that the direction and magnitude of the impact of firm value depend on macroeconomic measurement variables: interest rates, exchange rates, and the company’s fundamental measurement variables: leverage and capital expenditure. The paper also found that the macroeconomic positively affects firm value, and leverage has a significant positive effect on firm value. At the same time, capital expenditure shows different results in response to the firm value, that is, negatively significant. In particular, a systematic risk as a mediating variable becomes a significant and positive driver of macroeconomics and leverage on firm value. However, different results indicate that capital expenditure negatively affects the firm value if mediated by the systematic risk. The implication of this research is beneficial to enable companies and investors to make the right analytical decision in the Indonesian capital market in this pandemic covid-19 situation.JEL: E43, G10, G32
Determinants of green bond premium in the ASEAN market amidst the COVID-19 pandemic
Authors: Oktavio Laurent , Riyanti Ririen Setiati 
Published: April 2024

Green bonds as a means of financing instrument for sustainable projects have caught the eyes of investors in recent years. With the growth of the global green bond market exceeding 50% in 2019 (CBI, 2019), green bonds serve as a promising financial instrument for organizations and a promising financial asset for investors. Previous studies have conflicting results in identifying the premium investors pay for investing in green bonds where both a positive and negative premium was observed. This study aims to examine the premium of green bonds issued in Southeast Asia before and during the COVID-19 pandemic from March 2016 to April 2021 by using a two-step regression model. In the first step, by employing a fixed-effect model to 42 green bonds, the results of this study suggest a positive green bond premium before the COVID-19 pandemic and a negative green bond premium during the pandemic. Additionally, this study conducts cross-section regressions to investigate the determinants of green bond premium. The results imply that rating, currency, issue amount, and time to maturity significantly affect the green bond premium.JEL: C23, G12, G14, G20, Q56
Factors Affecting Bank Profitability of BUKU 1 and BUKU 2
Authors: Oppusunggu Lis Sintha , Dwipasari Lita 
Published: April 2024

The research aims to know and analyze the effect of bank health ratios in terms of capital aspects (CAR and CCRA), rentabilities aspects (ROA, OEOI, and NIM), and liquidity aspects (LDR and LAR) on Profitability in BUKU 1 and BUKU 2 group banks. This study used secondary data obtained from monthly financial statements on banks category BUKU 1 and BUKU 2 period January 2015-December 2019 while analyzing data using the multiple linear regression analysis approaches. The results found that 1) aspects of bank capital as measured by capital Adequacy Ratio and Core Capital Ratio to ATMR consistently had no significant effect on profitability in the BUKU 1 and BUKU 2 group banks; 2) Aspects of Rentability as measured by ROA and NIM proved to have a negative and significant effect on bank profitability in the BUKU 1 and BUKU 2 groups, While for Operating Expenses or Operating Income proved to have a significant negative effect on bank profitability and 3) Aspects of liquidity as measured by LDR and LAR proved to have a positive and significant effect on profitability in banks in the BUKU 1 and BUKU 2 groups, and 4) Among bank health ratios, it was found that LDR was the dominant variable on the profitability on banks in the BUKU 1 and BUKU 2 groups.JEL: G21, G23, G53
Financial Risk and Performance of National Private Foreign Exchange Commercial Bank: Moderating Effects of Bank Size
Authors: Olivia Chintya , Atahau Apriani Dorkas Rambu , Martono Samuel 
Published: April 2024

This study aims to analyze the effect of risk on financial performance and the moderating effect of bank size on the relationship between risk and financial performance. This study uses seven Foreign Exchange National Private Commercial Banks listed on the IDX 2015-2019 as the samples. The analytical method used is a panel data regression model with STATA 16.0 software. Empirical results show that liquidity and credit risk have no effect on financial performance. Market risk has a significant positive effect on financial performance while operational risk has a significant negative effect on financial performance. Bank size moderate the effect of liquidity and credit risk on financial performance but failed to moderate the effect of market and operational risk on financial performance. These findings imply that national foreign exchange private commercial banks listed on the IDX for the 2015-2019 period should pay attention to the market and liquidity risks as those risks affect banks’ profitability, especially for large banks.
Competition in Microfinance Institutions: Does Voluntary Saving Product Have a Moderating Role?
Authors: Nisa Chaerani , Viverita Viverita , Chalid Dony Abdul 
Published: April 2024

This study investigates the effect of competition and the moderating role of voluntary savings on the outreach and sustainability of Microfinance Institutions (MFIs). The study uses data from 39 countries and 609 MFIs from 2004 to 2018. Unit of analysis in this study includes all MFIs in the Mix Market database. It uses Boone Indicator to measure competition. In addition, this study uses the random effects model to regress the model. We find that competition corresponds with decreased outreach and sustainability, but the value is insignificant. The first research question is how competition affects MFIs’ outreach and sustainability, and the second research question is whether voluntary savings can work as a moderating variable in the relationship between competition and MFIs’ outreach and sustainability. Findings of this study provide guidance to MFIs and regulators regarding the ideal form for MFIs whether they should prioritize lending or expand their services to include voluntary savings. DOI: 10.26905/jkdp.v27i4.11014
ДОСЛІДЖЕННЯ ІННОВАЦІЙ БАНКІВСЬКОЇ СФЕРИ ЗАРУБІЖНИХ КРАЇН ТА МОЖЛИВОСТІ ЇХ ІМПЛЕМЕНТАЦІЇ В УКРАЇНІ
Authors: Мартинюк Ростислав 
Published: April 2024

The article reveals the peculiarities of the functioning of the domestic banking system and examines the latest innovative solutions in the banking sector of the leading countries of the world for the period from 2020 to 2024. The prerequisites for the most popular innovative solutions and ideas in the context of the COVID-19 pandemic are revealed. The author analyzes the situations that have contributed to instability, including the constant interference of cybercriminals and Russia's military actions against Ukraine.
The author systematizes the main directions of development of innovations in the global banking sector and analyzes the possibilities of implementing the most promising ones in the functioning of Ukrainian banking institutions and ensuring their financial security.
The author presents the signs and criteria of innovation and provides examples of an innovative approach to solving issues in the internal processes of banking activities. It is determined that the main features of banking innovations are: the presence of social and economic results, reduction of banking costs, reduction of banking risks, increase in the level of liquidity of banking institutions, the presence of unique consumer properties, globalization of banking institutions and increase in labor productivity in the banking sector. The author studies the trends of transformations in the digital component of the banking sector. Innovations in customer experience and marketing innovations in the global banking sector are analyzed.
The main directions of development of the banking sector in the context of leading banking institutions are structured, direct ideas and solutions to modern economic challenges of both global and local scales are presented. Innovations in the internal processes of banking institutions in 2020-2023 in Poland, the USA and Spain are revealed.
Factors influencing nocturia in benign prostatic hyperplasia risk population: Results based on NHANES(2017-2020)
Authors: Zhang ZeChao , Tang BoTao , Shang ChangJie , Ye XueJin , Yang QingYun , Hu Fang , Zhu Min 
Published: April 2024

Background
To explore the influencing factors of nocturia in benign prostatic hyperplasia (BPH) risk population.
Methods
Data from the National Health and Nutrition Examination Survey (NHANES) between the years 2017 and 2020 were analyzed to explore factors influencing nocturia in BPH risk population. After the inclusion of BPH risk population over 50 years old, the data with incomplete data were excluded, and then univariate logistic regression was used to find the influencing factors for nocturia. Finally, all the influencing factors for nocturia were included for multiple logistic regression. The crucial factors were analyzed by ROC.
Results
A total of 15,560 is managed. Among these, 1754 men are classified as BPH risk group. Depression rating level, history of elevated blood pressure, obesity, daytime sleepy, sleep problems, depression, Leak urine during non-exercise, leak urine before toilet, leak urine during exercise, frequency of urine leakage, age and weekday sleep are found to be associated with nocturia by univariate logistic regression（p < 0.05). Depression rating level, obesity and leak urine before toilet are risk factors for nocturia by multiple logistic regression（p < 0.05). Age(adjusted OR: 1.020, 95% CI 1.006–1.035, p = 0.006), PHQ-9(adjusted OR: 1.100, 95% CI 1.068–1.133, p = 0.000), and BMI(adjusted OR: 1.029 95% CI 1.007–1.052, p = 0.010) as continuous variables are still risk factors for nocturia（p < 0.05). ROC analysis shows that the highest AUX of PHQ-9 is 0.633, frequency of urine leakage 0.571, BMI 0.553, Age 0.549.
Conclusions
The nocturia symptoms of BPH risk population are caused by multiple factors. Among the comprehensive effects of various influencing factors, age, PHQ-9, BMI, frequency of urine leakage play a major role. The most relevant is PHQ-9, that is, the level of depression score.
Study of the oxygen and nitrogen content in plasma coatings
Authors:   Baikov Institute of Metallurgy and Materials Science of the Russian Academy of Science, Kalita V. I. , Komlev D. I. ,   Baikov Institute of Metallurgy and Materials Science of the Russian Academy of Science, Radyuk A. A. ,   Baikov Institute of Metallurgy and Materials Science of the Russian Academy of Science, Rumyantsev B. A. ,   Baikov Institute of Metallurgy and Materials Science of the Russian Academy of Science, Mamonov V. I. ,   Baikov Institute of Metallurgy and Materials Science of the Russian Academy of Science
Published: April 2024

A study was carried out on the content of oxygen and nitrogen in plasma coatings deposited from Co powder and its alloys (wt. %) Co – 32 Ni – 21 Cr – 8 Al – 0.5 Y, Co – 27.9 Cr – 7.04 Al – 3.25 Si – 2 Y. To do this, we used a conical nozzle attached to the plasma torch, which performs the extraction of the plasma flow after heating and accelerating the sprayed particles. As the power of the plasma jet increases, the content of oxygen and nitrogen in the Co coating increases. When alloying cobalt alloys with Cr, Al, Si, and Y, the oxygen content in the coatings increases less rapidly with increasing plasma jet power, but the nitrogen content in these coatings is higher than in the Co coating due to the interaction of alloying elements with nitrogen. The results for Co-based coatings were analyzed along with their previous data for coatings sprayed from powders based on Fe and Ni. Coatings based on Fe, Co, Ni were divided into four groups according to the mechanism of their interaction with oxygen. The first group includes pure metals, the second includes alloys alloyed with Cr, the third is additionally alloyed with Al, the fourth is alloys with complex alloying of Cr, Mn, C, B, Si with elements that actively interact with oxygen, including the formation of gaseous oxides. Doping with Cr reduces the oxygen content in coatings by 35 – 46 %, additional alloying with Al reduces the oxygen content in the coating by 57 – 78 %, doping with Cr, C, B, Si reduces the oxygen content in the coating by 92 – 95 %. We performed a detailed analysis of the nozzles used for the plasma torch.
The effect of the addition of aluminum hydroxide to a liquid photocurable resin on the properties of cured samples
Authors:   NRC “Kurchatov Institute”, Cherebylo S. A. ,   Tomsk State University, Vnuk V. V. ,   NRC “Kurchatov Institute”, Ippolitov E. V. ,   NRC “Kurchatov Institute”, Kamaev S. V. ,   NRC “Kurchatov Institute”, Markov M. A. ,   NRC “Kurchatov Institute”, Nikitin A. N. ,   NRC “Kurchatov Institute”, Novikov M. M. ,   NRC “Kurchatov Institute”,   Tomsk State University
Published: April 2024

The work is aimed to increase mechanical properties of polymers produced by laser stereolithography technology by modifying the composition of photocurable resin (PCR) by highly dispersed filler. A resin based on vinyl ester was developed as an initial one, and aluminum hydroxide was chosen as a filler for it. Adding the filler to the initial PCR leads to a marked increase in the viscosity of the composition at 25 °C. For comparison samples obtained both by laser stereolithography technology and at initiation of polymerization by incoherent UV radiation were simultaneously studied. Thermomechanical analysis of the samples was carried out and the samples were studied by differential scanning calorimetry to determine the thermomechanical characteristics and the degree of conversion of double bonds for these samples. It has been confirmed that the post-treatment of the samples is a necessary step in achieving their high mechanical properties. It is shown that the use of aluminum hydroxide as a FPC filler leads to an increase in the physical-mechanical and thermomechanical properties of cured samples.
Electrochemical properties and structure of TiNi alloy subjected by ion implantation with titanium and niobium
Authors:   Institute of Strength Physics and Materials Science of Siberian Branch of Russian Academy of Sciences, Semin V. О. , Chernova А. P. ,   National Research Tomsk Polytechnic University, Erkovich А. V. ,   National Research Tomsk Polytechnic University, Ostapenko M. G. ,   Institute of Strength Physics and Materials Science of Siberian Branch of Russian Academy of Sciences, D’yachenko F. А. ,   Institute of Strength Physics and Materials Science of Siberian Branch of Russian Academy of Sciences, Savkin K. P. ,   Institute of High Current Electronics of Siberian Branch of Russian Academy of Sciences, Khabibova E. D. ,   National Research Tomsk Polytechnic University, Meisner L. L. ,   Institute of Strength Physics and Materials Science of Siberian Branch of Russian Academy of Sciences
Published: April 2024

The surface morphology, structure of oxide layers and electrochemical properties in a physiological solution (0.9 wt. % NaCl) of nickel titanium (TiNi) alloy subjected by ion implantation were studied. It was found that an irradiation of the TiNi surface with titanium and niobium ions at an irradiation dose of 1·1017 cm–2 led to the increase of the surface roughness and improvement of corrosion properties. The corrosion performance of ion-beam modified alloy was associated with a higher charge transfer resistance and a lower anodic current. Comparative analysis of the oxide layer structure, performed by transmission electron microscopy, and electrochemical properties revealed that an inhibiting of anodic processes was related with the phase composition and electrical conductivity of the oxide layer. In particular, the ion-beam treatment with niobium resulted in formation of a thin (~ 2 nm) amorphous oxide film onto the TiNi surface, that effectively prevented an oxidation of nickel due to dielectric properties characterized by dielectric constant ε = 44.
Secondary micro- and nanostructures on the surface of microwave carbonized cotton fibers
Authors:   Research Institute of Advanced Materials and Technologies, Matveev E. V. , Gaidar A. I. ,   Research Institute of Advanced Materials and Technologies, Lapshinov B. A. ,   Research Institute of Advanced Materials and Technologies, Berestov V. V. ,   Research Institute of Advanced Materials and Technologies
Published: April 2024

The method of scanning electron microscopy and X-ray microanalysis was used to study the morphology and surface composition of cotton lint fibers carbonized by microwave radiation and secondary micro- and nanostructures formed on the surface of the fibers in the process of carbonization. The mass of 3 g of cotton lint treated with 5 at. % H3PO4 solution and having a cylindrical form with transverse notches was used as samples for microwave carbonization. It was shown that impurity elements contained in the initial fibers move during microwave carbonization from the central region of the sample to the marginal zones, where they are deposited on the fibers both as continuous phosphorus-containing coatings and as micro- and nanostructures with different morphology and composition. It was found that the most difficult to remove impurities are P and Ca. On the surfaces of notches of microwave carbonized samples, mainly in the central part, there are areas of deep black color characteristic of activated carbon. It is shown that the carbonized fibers of these areas do not contain impurity elements. Significant differences in the morphology of the fiber surface in this area were found. Four characteristic types of fiber surface structure were revealed. In similar areas of samples without notches, carbonized earlier, the fiber surface always contained a small amount of impurity elements (phosphorus ~ 3 – 6 at. %, calcium ~ 1 – 3 at. %), and the fiber structure was fairly uniform. Secondary carbon structures of various morphologies were found on the surfaces of the cuts: monolithic carbon deposits with a hummocky and platelet structure, thin transparent films (presumably, graphene-like structures), carbon nanofibers and nanotubes (straight and curved, diameter 70 – 150 nm and several microns long). A large variety of structures of carbon products and the absence of impurities in them is due to the high heterogeneity of the process conditions in the slit gap, within which microplasma spots, spark and arc discharges arise.
MAQASID AL-SHARIA IN THE DISTRIBUTION OF PROPERTY
Authors: Al-Ayyubi Solahuddin , Harnidar Evania 
Published: April 2024

There is a prohibition of rotating property on people (Q.S. 59:7) so that the discussion of sharia maqasid on distribution becomes essential to research. This paper aims to know the definition and function of the maqasid of shari'ah in concluding the law. Second, to understand the thoughts of scholars towards maqasid shari'ah. Third, to know the implementation of the shari'ah maqasid on the distribution of property. This article uses a qualitative approach. This article is library research. The results showed that sharia maqasid is an important concept in the study of Islamic law by paying attention in maintaining faith (din), soul (nafs), mind ('aql), progeny (nasl) and wealth (maal) for humankind. Thoughts of scholars toward sharia maqasid were the main goal (universal value) to be achieved from legal provisions both in general and in particular. Sharia maqasid on the distribution of property creates a turnover of wealth among humans fairly and evenly. Distribution of property can be done through various means including nafaqah, zakat, inheritance, will, waqf, infak, alms, qardul Hasan, feeding the poor, qurban, aqiqah, helping others, fulfilling the rights of neighbours, fulfilling guest rights and Profit, and Loss Sharing (PLS), in addition, the distribution of property can also be done through the delivery of state property to citizens who are considered in need.