bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tin Oxide Nanoparticles: A Review
Authors: Kumar Aashish , Chitkara Mansi , Thakur Renu 
Published: November 2023

Abstract:
The aim of this review article is an overview of the tin oxide (SnO2) nanoparticles, and the
literature addresses the existing research related to the various modifications and characterization of
SnO2 nanoparticles with their physicochemical investigations. Among various metal-oxide nanoparticles, SnO2 nanoparticles are considered one of the potential candidates for electronic and electrical
device fabrication, sensors, display devices, gas sensing, photovoltaic devices, LIBs (Lithium-ion
batteries), photocatalysis and optoelectronic devices, supercapacitors, SnO2 nanowires would provide
electrolyte channels for effective transport, catalyst, and anode materials. Apart from their technological supremacy, SnO2 nanoparticles have demonstrated their compatibility with human cervical cancer cells and have successfully achieved hyperthermia temperature when subjected to an alternating
current magnetic field. Doping with some of the potential rare-earth dopants via various synthesis
methods such as Chemical co-precipitation, sol-gel, polymeric precursor method, and nebulizer spray
pyrolysis method is the major highlight of this review article. As per the requirement of the system,
SnO2 nanoparticles can be tuned by size, shape, and functionality.
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.
Authors: Jiles Loreal , Duong Qi , Venkatesh Roopa 
Published: November 2023

SYNOPSIS
To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience. Through interviews and online questionnaires of neurodivergent accountants in the U.S., we found a general lack of perceived organizational inclusion among neurodivergent accountants in our study, evidence supporting the existence of a positive impact of perceived organizational inclusion on individuals’ perceptions of their job performance, and key antecedents to perceived organizational inclusion. We report the lived experiences of neurodivergent accountants by amplifying their voices through presentation of oral histories and 37 actionable practices informing future strategies for organizations and leaders in practice.
JEL Classifications: M14.
The Decision-Usefulness of ASC 606 Revenue Disaggregation
Authors: Hinson Lisa A. , Pündrich Gabriel P. , Zakota Mark 
Published: November 2023

ABSTRACT
The disclosure requirements of ASC 606 significantly expanded the volume and granularity of revenue information. However, because of the significant judgment associated with the standard, it is unclear whether the new disclosures increased the decision-usefulness of financial reports. To shed light on this question, we investigate the revenue disaggregation requirements of ASC 606. These requirements had significant disclosure consequences, illustrated by an over two-fold increase in the median number of revenue items in disaggregating firms’ reports. Consistent with enhanced decision-usefulness, we find higher (lower) analyst sales forecast accuracy (dispersion) for disaggregating firms. These benefits are primarily present when disaggregation is accompanied by detailed qualitative disclosures, when disaggregated revenues are comparable, and when the granularity of segment information is low. Our study contributes to research evaluating ASC 606 and offers valuable insights to standard-setters currently considering broader disaggregation of income statement items (Financial Accounting Standards Board (FASB) 2022).
Data Availability: Data are available from the sources identified in the paper.
JEL Classifications: G24; G30; G34.
Mechanical Regulation of Retinal Vascular Inflammation and Degeneration in Diabetes
Authors: Chandrakumar Sathishkumar , Santiago Tierno Irene , Agarwal Mahesh , Lessieur Emma M. , Du Yunpeng , Tang Jie , Kiser Jianying , Yang Xiao , Rodriguez Anthony , Kern Timothy S. , Ghosh Kaustabh 
Published: November 2023

Vascular inflammation is known to cause degeneration of retinal capillaries in early diabetic retinopathy (DR), a major microvascular complication of diabetes. Past studies investigating these diabetes-induced retinal vascular abnormalities have focused primarily on the role of molecular or biochemical cues. Here we show that retinal vascular inflammation and degeneration in diabetes are also mechanically regulated by the increase in retinal vascular stiffness caused by overexpression of the collagen–cross-linking enzyme lysyl oxidase (LOX). Treatment of diabetic mice with LOX inhibitor β-aminopropionitrile (BAPN) prevented the increase in retinal capillary stiffness, vascular intracellular adhesion molecule-1 overexpression, and leukostasis. Consistent with these anti-inflammatory effects, BAPN treatment of diabetic mice blocked the upregulation of proapoptotic caspase-3 in retinal vessels, which concomitantly reduced retinal capillary degeneration, pericyte ghost formation, and the diabetes-induced loss of contrast sensitivity in these mice. Finally, our in vitro studies indicate that retinal capillary stiffening is sufficient to increase the adhesiveness and neutrophil elastase-induced death of retinal endothelial cells. By uncovering a link between LOX-dependent capillary stiffening and the development of retinal vascular and functional defects in diabetes, these findings offer a new insight into DR pathogenesis that has important translational potential.

Article Highlights
Euglycemic Ketoacidosis in Two Patients Without Diabetes After Introduction of Sodium–Glucose Cotransporter 2 Inhibitor for Heart Failure With Reduced Ejection Fraction
Authors: Umapathysivam Mahesh M. , Gunton James , Stranks Steve N. , Jesudason David 
Published: November 2023

OBJECTIVE
Ketoacidosis induced by sodium–glucose cotransporter 2 inhibitor (SGLT2i) treatment has been consistently observed in clinical practice in patients with type 2 diabetes despite minimal indication from the landmark cardiovascular outcome trials. It has been postulated that individuals without diabetes will not develop this complication due to an adequate insulin secretory capacity, which will protect against significant ketone formation. Cardiovascular outcome trials examining SGLT2i use in individuals with heart failure but not diabetes have not reported ketoacidosis.

RESEARCH DESIGN AND METHODS
We describe the first two case reports of severe nondiabetic ketoacidosis after initiation of an SGLT2i for the treatment of heart failure with reduced ejection fraction, and we describe the management strategies employed and implication for the pathophysiology of SGLT2i-associated ketoacidosis.

RESULTS
Each individual presented with ketoacidosis triggered by reduced oral nutrition intake. For both individuals, ketoacidosis resolved with intravenous glucose administration, encouragement of consumption of oral glucose-containing fluid, and minimal insulin administration.

CONCLUSIONS
These two cases demonstrate that SGLT2i-associated ketoacidosis is possible in individuals without diabetes.
The Supreme Council of Justice and the institutional mechanism for ensuring human rights
Authors: Bysaha Yu. , Pyroha I. 
Published: November 2023

The article emphasizes that granting Ukraine the status of a candidate for the European Union imposes on the state, among other things, obligations related to judicial reform. Attention is drawn to the conclusion of the European Commission on 7 requirements, the fulfillment of which should be evidence that Ukraine is ready to continue its path in the EU. Attention is focused on the Supreme Council of Justice, the question of its legal status is revealed.
It is noted that the rights and freedoms of a person and a citizen are a complex phenomenon. It is a mistake to reduce their provision exclusively to legal influence in the field of human rights, or legal regulation or protection of human rights. The structural elements of the human rights enforcement mechanism are the mechanism of legal influence in the field of human rights, the mechanism of legal regulation in the field of human rights, the regulatory and legal basis of human rights, the system of guarantees of human rights, and the system of protection of human rights.
Attention is drawn to the peculiarities of the institutional mechanism for ensuring human rights in Ukraine. Its structural elements are considered.
It is noted that the Supreme Council of Justice is a collegial, independent constitutional body of state power and judicial governance. Attention is drawn to the powers of the High Council of Justice, which are enshrined in Art. 3 of the Law of Ukraine "On the High Council of Justice". It is argued that the Supreme Council of Justice is a structural element of the institutional mechanism for ensuring human rights in Ukraine. The place of the High Council of Justice in this mechanism is determined, as well as its influence on the effectiveness of the judiciary in Ukraine.
International standards and regulatory aspects of the right to education
Authors: Pyroha I.S. 
Published: November 2023

It is indicated that the right to education is a fundamental natural right of a "second generation” person, a significant sphere of life of people, states and the entire world community, the implementation of which contributes to socio­economic development and even comprehensive development of the individual. The importance of ensuring the right to education is due to the fact that this right is considered in two aspects: as the right to education itself; as a means to realize other human rights in relation to the goals of sustainable development. Despite the special significance of the realization of the right to education, at today's stage, the problem of ensuring access to education for all remains acute and relevant for many states. In addition, the lack of a universal model of education at the international level causes a significant disparity in ensuring access to education in different states, which necessitates international legal cooperation.
The article is devoted to the study of the value characteristics of education in the international aspect. Based on the analysis of international and regional acts, education is presented by the author as a value of international law, which contributes to the reflection of actual issues of the implementation of the constitutional right to education. The author comes to the conclusion that the role of international cooperation in the field of education is growing, affecting the broadest strata of the population of the entire globe. Special attention is paid to understanding the principle of equality of the right to education. An analysis of international acts in the field of equal right to education is carried out. The development of the right to education in modern conditions of the development of statehood is indicated. The main directions of international legal cooperation in the field of ensuring the right to affordable and quality education for all are considered. The problems of ensuring the right to education at the universal level are highlighted, including those related to changes in the education system caused by the Covid-19 pandemic. The purpose of the work is to identify the features of the international legal mechanisms for ensuring the right to education, which was achieved with the help of general scientific (dialectical method, methods of analysis, synthesis, induction, deduction) and private scientific methods (legal analysis, comparative legal method) which used in the work. The formulated conclusions show the need for further improvement of international cooperation of states in the field of providing affordable and high-quality education for all, taking into account the conditions of modern society. The obtained results of the study confirm the importance of the right to education as international and national law, and even the influence of international standards of education on domestic mechanisms of its implementation.
Factors of transformation of political rights in modern globalized society
Authors: Phylipchuk K. 
Published: November 2023

This scientific article is devoted to the analysis of the factors of transformation of political rights in the modern globalized society.
It is indicated that globalization causes a rethinking of traditional concepts of national sovereignty and opens up new opportunities for interaction between countries. him.
The author proved that information technologies provide an opportunity for rapid dissemination and exchange of information, which affects the methods of public discussion and participation in political processes. The technological process is not only the introduction of new technologies, but also deep changes in production processes, communications and ways of life. Their impact on political rights is manifested through changes in communication methods, the ability of citizens to quickly receive and exchange information, as well as to influence political decision-making.
It is emphasized that the development of society is accompanied by changes in the values and beliefs of citizens, which can lead to the appearance of new demands for political rights, for example, greater emphasis on human rights and civil liberties. Also, changes in the demographic structure of society can affect the perception and needs of citizens in political rights, in particular, taking into account the interests of the younger generation or other demographic groups. Transformations in the structure of the economy and social relations require the adaptation of political rights to ensure fair distribution of resources and protection of the interests of various social groups.
The following factors of the transformation of political rights in the modern globalized society are summarized: globalization of international relations and anti-globalization national manifestations; technological process and informatization of social relations; changes in social values; economic and social transformations.
Compulsory sale of shares by shareholders at the request of a person (or persons acting jointly) who owns a controlling package of shares (squeeze-out): amendments in legal regulation
Authors: Shpuhanych I.I. 
Published: November 2023

This article is dedicated to the analysis of legislative amendments in the procedure for the compulsory sale of shares by shareholders at the request of a person (or persons acting jointly) who owns a controlling package of shares (the «squeeze-out» procedure). It is argued that due to the adoption of the new Law of Ukraine «On Joint Stock Companies,» the legal regulation of the studied procedure has not undergone significant changes. However, it is emphasized that the newly adopted act has detailed certain procedural aspects and introduced the concept of a competing demand.
It has been established that in accordance with the new requirements of the Law of Ukraine «On Joint Stock Companies» of 2022, a public irrevocable demand for the purchase of shares from all shareholders must include information about the bank where the applicant for such a demand obtained a banking guarantee for the performance of its financial obligations under Article 95 of this Law, as well as information about the material terms of such guarantee. It is argued that the absence of more detailed provisions specifying the requirements for such a banking guarantee could lead to various violations of this provision.
The article analyzes the innovations of the Law of Ukraine «On Joint Stock Companies» of 2022 regarding the right to submit a competing demand. Shareholders who have received a public irrevocable demand in accordance with Part 10 of Article 95 of this Law are endowed with this right. At the same time, when exercising the right to submit a competing demand, shareholders (or shareholders acting jointly) are obliged to adhere to the provisions regarding the price of the compulsory sale of shares provided in the competing demand. This price must be at least 5 percent higher than the price stated in the public irrevocable demand or in a previously submitted competing demand.
The article examines the provisions concerning the use of the escrow agreement mechanism within the «squeeze-out» procedure. It is demonstrated that in the legislation of Ukraine, the period for the release of funds from such an account to the benefit of shareholders, their successors, or other persons entitled to receive funds, has been extended.
Legal transformation of corporate governance in joint-stock companies
Authors: Bortsevych P.S. 
Published: November 2023

The article is devoted to the study of certain novelties in the legal regulation of the order of interaction of management bodies in joint-stock companies. The article emphasizes that choosing the optimal model of corporate governance is important for the effective functioning of joint­stock companies. The article provides examples of various well-known models of corporate governance in the world. Each of them has its advantages and disadvantages. The article emphasizes the fact that for a long time in Ukraine, legislation provided for only a two-level system of corporate governance, which provided for the simultaneous functioning of the supervisory board and the executive body (board or director). In an effort to become a member of the European Union, Ukraine undertook to adapt its national legislation to legal standards acceptable in the EU, in particular in the area of corporate governance. Therefore, in 2023, the new Law of Ukraine "On Joint-Stock Companies” entered into force, the provisions of which, in particular, established, along with the two-level model of corporate governance, an alternative option - a one-level model. This model, in contrast to the two-level model, provides for the creation of a board of directors as a single body of operational management of a joint-stock company, which combines both the representative functions of shareholders and the functions inherent in the executive body of a joint-stock company
The article examines the provisions of the Law of Ukraine "On Joint Stock Companies”, which provide for the legal status of the board of directors. The conditions and procedure for the formation of the board of directors were analyzed, and the specifics of the activity of this management body were determined. At the same time, when examining the legal status of the supervisory board, attention was drawn to the identity of the provisions of the current Law of Ukraine "On Joint Stock Companies” with the provisions of the previous law, which has already lost its validity.
The conclusions emphasize that the Law of Ukraine "On Joint-Stock Companies” adopted in 2022 significantly changed corporate governance in terms of the introduction of an additional one- level model of corporate governance, thereby bringing the norms of national legislation closer to EU standards.
Legal regime of library information
Authors: Yesimov S. 
Published: November 2023

The article examines the legal regime of library information based on current national legislation and directive documents of the European Union. The purpose of the study is to develop proposals, as a result of the study of the legal nature of library information, aimed at developing the theory of information law about types of information and improving the system of legal provision of access to information in the library field, focused on the maximum realization of the information rights of citizens in the field of library business conditions modern digital environment
Complexity and systemic analysis contributed to the application of general scientific and special methods of cognition, which is due to the nature of relations that formed in the field of library information.
As a result, stated that the transition to a knowledge society based on reliable information connected with the need to reform the library sphere, the development of Ukrainian legislation in the field of library affairs. This is important for strengthening the role of libraries and improving the legal regulation of their activities in conditions of digitalization, ensuring the realization of human and citizen rights, preserving the informational and cultural heritage of the state, as well as increasing the level and efficiency of the process of providing services in this area. It indicated that library information is a separate type of information in the system of objects of informational legal relations with a certain legal regime. The presence of special subjects of information relations that arise in relation to access to library information substantiated and the peculiarities of their legal status are determined. It characterized by a unique set of transactions regarding library information, which in the conditions of digitization of libraries a form of storage of primary information in the form of a collection of data, including digitized and/ or those information resources that are originally digital (electronic) and secondary information that is collected in the library's only navigation and search engine. In the conclusion, it is appropriate to note that library information is a separate type of information that is determined by a specific legal regime.
Public administration of personnel training of the State Border Service of Ukraine
Authors: Khrystynchenko N.P. , Zhuravlyov D.V. , Shopina I.M. 
Published: November 2023

The purpose of the article was to characterize the essence of the public administration of the training of personnel of the State Border Service of Ukraine.
The public administration of personnel training for the State Border Guard Service of Ukraine is defined as the process of creating legal, educational, military-organizational and social-psychological conditions for the formation of a professional's personality.
Attention is focused on the fact that public administration in the researched area performs a number of functions that make it possible to achieve the goals set in the process of training professionals, as well as to increase the existing level of capabilities of the State Border Service of Ukraine. The function of maintaining and developing the professional level of the staff of the service under study involves a continuous process of mastering and improving the basic and special knowledge necessary for the effective implementation of the professional activities of the border guard. The function of selecting people who, based on their personal qualities, can effectively perform the tasks set before them by the state and society, determines the presence of screening candidates for service and training, the level of development of cognitive, volitional, emotional and other qualities, which in the future may not allow them to successfully master the profession . The function of consolidating the positive experience of the border service of Ukraine and foreign countries includes the accumulation and analysis of the best examples of the performance of tasks assigned to border guards. The function of strengthening the combat capability of military formations involves the formation and development of border guards' moral, psychological, intellectual and physical readiness for the defense of Ukraine. The function of intensifying European integration involves increasing the ability of the personnel of the State Border Guard Service of Ukraine to perform their tasks during the period of preparation and accession of Ukraine to the European Union. The function of the development of the science of guarding and protecting the state border involves conducting scientific research integrated into the personnel training system, the purpose of which is to find optimal ways for border guards to perform their functions.