bluuebunny/crossref_metadata_2025_split huggingface dataset:
Certain aspects of improving the participation in tax legal relations of an individual who conducts independent professional activity based on the analysis of the EU experience
Authors: Sazonova A. 
Published: March 2023

The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations.
The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for the improvement of regulatory and legal regulation of the tax-legal status of individuals engaged in independent professional activity, in particular, through the introduction of a special tax regime.
Tax legal relations are always secondary, because they are generated, for example, by civil or labor legal relations. Such relations also include legal relations arising in the course of independent professional activity. The regulation of liberal professions in foreign countries, where this social institution has developed, differs in diversity related to national characteristics, while the regulation is based on fairly similar principles.
Despite the lively scientific interest in the taxation of individuals, including the self-employed, the actual issue of the tax-legal status of individuals engaged in independent professional activity remains insufficiently researched. In particular, the existing studies either touch on certain aspects of the taxation of natural persons, or are conducted on the basis of legislative acts that have lost their validity as of today.
All this led to the need to generalize the previously obtained developments and build on their basis the theoretical basis for determining the tax-legal status of individuals engaged in independent professional activity.
Implementation of the principle of decentralization of power in Ukraine
Authors: Trachuk P. , Tymchak V. 
Published: March 2023

The article examines the history of decentralization of state power in practice in the countries of the European Union. The characteristics of local self-government as a key subject of decentralization of power are given, and the principle of subsidiarity is revealed. The problems of implementation of the decentralization of state power are outlined, in particular foreign and domestic experience. The article analyzes and systematizes the key risks and problems that arose during the implementation of local self-government reform and financial decentralization in Ukraine.
The factors that caused the residents of local communities to resist the reform or passive attitude to the creation of united territorial communities were identified and investigated, in particular, economic (expectation of a decrease in the financial capabilities of communities as a result of unification), socio-cultural (the presence of ethnic, cultural and other differences between residents neighboring communities), psychological (distrust of the central and local authorities, fear of the reduction of social sphere facilities, etc.), geographical (deterioration of access to service centers), ecological (attempts of community residents to avoid moving harmful industries to their own territory).
The geographical unevenness of the pace of the unification of territorial communities during decentralization has been revealed. The main reasons and forms of resistance of district councils and district state administrations to the decentralization reform have been clarified.
Attempts to reform local self-government in Ukraine have been made since the declaration of its independence, but they have always been hindered by the lack of consensus among the political elite regarding the vision of the external and internal political vector of the state's development in general and approaches to the administrative-territorial division and organization of local authorities in particular. One of the key problems that arose from the very beginning of the reform was ineffective communication between the authorities and citizens, which caused an information vacuum on the ground. As sociological polls showed, citizens of Ukraine had rather low awareness of the features of the decentralization reform.
Attracting highly qualified specialists to manage them turned out to be a difficult problem for the newly created united territorial communities. The low quality of personnel is usually related to the fact that most of the united communities are formed exclusively from villages, which cannot provide employees of local self-government bodies with competitive salaries and high standards of living.
Specific of copyright law development in certain ukrainian territories in the interwar period of the 20th century
Authors: Michnevisch L. 
Published: March 2023

The article is devoted to the characteristics of the legislative provision of copyright law in the lands of Eastern Galicia, Northern Bukovyna, Bessarabia, and Transcarpathia in the interwar period of the 20th century. The thesis is substantiated that there was no single approach to copyright law regulation in these territories, just as there was no single system of legislation in the field of intellectual property because at that time these lands were in the legal field of Poland, Romania, and Czechoslovakia, and even earlier – the Austro-Hungarian and Russian empires.
It was revealed that the legal regulation of copyright law protection in the interwar period was formed under the influence of European and national legal traditions. It was established that the Romanian legislation, which extended to the territory of Northern Bukovyna and Bessarabia, was based on conservative approaches, so the new law of Romania (1923) was based on the proprietary concept and gravitated to the Austro-Hungarian law-making practice of copyright law protection. The Czechoslovak copyright law (1926) was in effect in Transcarpathia, which, although the copyright laws of the Czech, Slovak, and Transcarpathian parts of the country were unified, was based on the Austrian copyright law of 1895. Whereas the situation in Eastern Galicia, which became part of Poland, was different. The Polish authorities followed the path of developing a qualitatively new, rather progressive law in the field of copyright law (1926). However, in all three cases, the legislator relied on international standards established in the Berne Convention for the Protection of Literary and Artistic Works of 1886.
It was found that the positive trends in copyright law regulation were the distribution of conventional principles: the dual nature of copyright, the presumption of authorship, unity, and exclusivity of copyright law, mutual legal protection of the author's rights, and the immutability of the work.
It was concluded that the legislation on copyright law in the western regions corresponded to the international protection of copyright law and a high level of legal culture. This allowed the Ukrainian community of these territories to join legal values and to form respect for the author and his intellectual work much earlier than in other Ukrainian lands.
Cost and Return Analysis of Maize (Zea Mays L) Production in Adamawa State, Nigeria
Authors: Ta'awu Offar Gwandi , Kamalvanshi Virendra , John Samuel 
Published: March 2023

This study evaluated the cost and return of maize (Zea mays L) production in Adamawa State, Nigeria. Specifically, the objectives of this study were set out to: examine the socioeconomic characteristics of sampled maize farmers and to evaluate the costs and returns of maize production in the study area. A simple random sampling technique was adopted and used in selecting one hundred fifty (150) maize farmers in the area of study. Data were analyzed using descriptive statistics and gross margin. The study shows that the majority 68.7% were full-time farmers with an average mean of 31 years of age and about 30.96 years of farming experience. The majority (85.3%) were male farmers and only 15.3% of the respondent had no formal education with an average land holding of 1.39 hectares. The analysis of farm budgetary technique shows and reveals that maize (Zea mays) production in the area of study is a profitable enterprise with a gross margin of ₦72,413.05 and net farm income (NFI) of ₦46,412.25. The coefficient of gross ratio was 0.50; this implies that 50% of the gross income of maize went to offset total farm costs. The net farm income of naira invested was 0.69 and the operating ratio was 0.59. A gross ratio of less than 1 is always desirable for farm business. The study recommends among other things that farmers should strengthen themselves financially by forming cooperative groups whereby members could have access to loans at a very low rate and farm inputs could be purchased in bulk to be shared among members at a reduced.
Biochemical Control of 78 Patients with Chronic Hypoparathyroidism Referred between 2006 and 2020 – Where do We Actually Stand?
Authors: Boyanov M. , Zamfirova D. , Bakalov D. , Karamfilova V. , Gateva A. , Assyov Y. , Zaharieva E. , Atanassova K. , Sheinkova G. , Tsakova A. , Kamenov Z. 
Published: March 2023

Abstract
Hypoparathyroidism (hypoPT) is a relatively rare endocrine disease, mainly due to thyroid surgery. The classical supplementation with calcium and active vitamin D may represent a challenge to the clinician.

Objective
To describe the level of biochemical control in patients with chronic hypoPT and to look for differences between postsurgical and non-surgical cases referred between 2006 and 2020.

Materials and Methods
This was a retrospective cross-sectional study with data review from the database of a tertiary endocrine clinic from the last 15 years. Cases with hypocalcemia not related to PTH were excluded. The patients’ medical history was reviewed as well as concomitant diseases and medications. Serum calcium (total, albumin-corrected and ionized; sCa, corrCa, iCa+) and phosphates (P), magnesium, creatinine, alkaline phosphatase together with 24hr urinary calcium and phosphate were measured. The intact parathyroid hormone (iPTH) was determined by electro-hemi-luminescence (Elecsys, Roche Diagnostics). Thyroid and abdominal ultrasound (US) were both performed.

Results
Seventy-eight patients met the study criteria – 69 were females. Most of them were between 30 and 60 years (mean age 50.6 ± 14.5 years). Albumin-corrected calcium was in target in 20.5% of the patients, ionized calcium – in 36.5%, serum phosphate – in 46.3%, serum magnesium – in 87.9%. When all four parameters were taken together, less than 20% were in target. Hypercalciuria was registered in 11.8%, while 57.1% of the patients had nephrolithiasis and 27.3% had CKD grade 3-4. Thus, a high proportion of patients with kidney involvement was identified. Calcium carbonate and calcitriol were the preferred replacement choices. Comparing patients with post-surgical and non-surgical hypoPT significant differences were found only for age, total serum calcium, serum magnesium and TSH.

Conclusion
Our study is the first of its kind in our country during the last two decades describing the contemporary clinical and biochemical picture of chronic hypoPT in patients referred for specialized care. Low supplementation doses leading to hypocalcemia and hyperphosphatemia were a common finding. Low patient’s adherence may be just one possible explanation. Non-surgical cases tend to have even lower calcium and magnesium levels. The patients, their families and treating physicians should be better informed about up-to-date management of chronic hypoPT and the possible impact of suboptimal treatment on morbidity and mortality of the affected subjects.
The Importance of Manual Detorsion in Intravaginal Testicular Torsion
Authors: Anastasakis M. , Gkalonaki I. , Doitsidis C. , Michou P. , Patoulias I. 
Published: March 2023

Abstract

Objective
The aim of the present prospective clinical study was to highlight the importance of the proper application of the manual detorsion (MD) in cases of intravaginal testicular torsion. Major complications such as ischemia, reperfusion injury and testicular compartment syndrome could be avoided.

Materials and Methods
From January 2017 to February 2018, 26 boys aged between 8 and 16 years underwent surgical treatment for intravaginal testicular torsion (ITT) (14 left- and 12 right-sided). Diagnosis was made upon clinical criteria (both symptoms and signs); sudden onset of scrotal pain (n = 26, 100%), nausea and vomiting (n = 25, 96,15%), abdominal pain (n = 3, 11,53%), high testicular position (n = 21, 80,77%), absence of the cremasteric reflex (n = 26, 100%), harshness of the twisted testicle (TT) (n = 24, 87.5%), alteration on axis or orientation of the TT (n = 24, 94,31%), and pain during palpation (n = 26, 100%). Two cases presented with neglected scrotum leading to inability to evaluate the intrascrotal structures. Major ultrasonographic findings were the following: absence of perfusion, heterogeneity of the parenchyma and identification of the Whirlpool sign. Therefore, our study group consisted of 15 out of the 26 cases, in which the initial assessment at the Emergency Department occurred within the first 3-7 hours after the onset of ITT.

Results
Based on high clinical suspicion and ultrasonographic documentation of the ITT, MD was performed in all those cases. Pain alleviation followed immediately, while significant improvement of the clinical picture of the suffering scrotum was also observed. Successful detorsion was documented via ultrasonography. After completion of the preoperative assessment, bilateral orchidopexy was performed. All patients had an uneventful postoperative course and were discharged home on the second postoperative day.

Conclusion
In conclusion, we hereby document that MD is a safe, non-invasive method, easy to learn for every clinician. It can be applied immediately after the diagnosis of the ITT, converting a highly urgent surgery into an elective one. Of course, surgical exploration of intrascrotal structures constitutes a crucial final step.
PEMBUATAN VIRGIN COCONUT OIL DENGAN EKSTRAK JAMUR Aspergillus niger SERTA UJI ANTIBAKTERI VCO DENGAN BAKTERI Staphylococcus aureus.
Authors: Suirta I W. , Asih I. A. R. A. 
Published: March 2023

ABSTRAK

Telah dilakukan pembuatan virgin coconut oil (VCO) dengan ekstrak jamur Aspergillus niger serta uji antibakteri VCO dengan bakteri Staphylococcus aureus. Kualitas VCO ditentukan dengan uji kadar air, angka asam, angka penyabunan, angka iod, uji organoleptik, dan analisis GC-MS. Ekstraksi VCO tanpa menggunakan ekstrak jamur hanya mendapatkan VCO sebanyak 5,859 g. Penambahan ekstrak jamur A. niger 0,5% b/v menghasilkan VCO sebanyak 8,832 g, menunjukkan terjadi kenaikan yang sangat signifikan (p<0,05). Hasil uji kadar air, angka asam, angka penyabunan, dan angka iod masing-masing diperoleh: 0,1958; 0,2929; 5,0487; dan 0,2781, hasil ini sesuai dengan baku mutu VCO yang ditetapkan. Hasil uji organoleptik memberikan VCO yang tidak berwarna dan tidak berbau, dan hasil analisis GC-MS diperoleh kandungan asam lemak rantai medium dengan kandungan asam laurat sebagai komponen terbanyak. Hasil uji antibakteri terhadap bakteri Staphylococcus aureus menunjukkan kemampuan VCO dalam menghambat pertumbuhan bakteri dengan zona hambat 13,5 mm.

Kata kunci: antibakteri, Aspergillus niger, Staphylococcus aureus, virgin coconut oil.
ABSTRACT Preparation of virgin coconut oil (VCO) with Aspergillus niger fungi extract and the antibacterial test of the VCO with Staphylococcus aureus has been carried out. The quality test of the VCO included water content, acid number, saponification number, iodine value, organoleptic test, and GC-MS analysis. VCO extraction without using fungi extract only got 5.859 g of VCO. The addition of 0.5% w/v of A. niger fungi extracts produced 8.832 g of VCO, indicating a very significant increase (p <0.05). The water content, acid number, saponification number, and iodine value obtained were 0.158; 0.2929; 5.0487; and 0.2781 respectively, which met the VCO quality standard. The organoleptic test proved that the VCO was colourless and odourless. Meanwhile, the GC-MS analysis showed the content of medium-chain fatty acids with lauric acid as the largest component. The antibacterial test against Staphylococcus aureus indicated the ability of VCO to inhibit the growth of bacteria with an inhibition zone of 13.5 mm. Keywords: antibacterial, Aspergillus niger, Staphylococcus aureus, virgin coconut oil.
ПОСТАТЬ ЮРІЯ КОСАЧА В УКРАЇНСЬКОМУ НАЦІОНАЛЬНО-ВИЗВОЛЬНОМУ РУСІ
Authors: ДОБРОЧИНСЬКА Валентина , ЛЕНАРТОВИЧ Олег 
Published: March 2023

Метою роботи є дослідження впливу Юрія Косача на суспільно-політичні процеси у Волинському воєводстві, що пов’язані з організаційним становленням Організації українських націоналістів (ОУН) у період 1920 – 1930рр., реконструкція образу Ю. Косача як засновника організаційної мережі націоналістичного підпілля на Волині, дослідження еволюції його політичних поглядів. Методологію складають принципи об’єктивності, історизму, системності, науковості. Застосовано біографічний, статистичний, синхронний, діахронний та метод порівняльного аналізу. Наукова новизна полягає у тому, що автором реконструйовано образ Ю. Косача як активного учасника національно-визвольного руху, провідника і засновника організаційної мережі ОУН на Волині; відтворено персональний склад першої трійки і п’ятірки ОУН на Ковельщині; уточнено інформацію про дату народження та причини вимушеної еміграції. Висновки. Народжений у відомій сім’ї Драгоманових-Косачів, Ю. Косач сформувався як творча і харизматична особистість. Після успішного закінчення навчання 1928 р. у першій Львівській гімназії імені Юзефа Пілсудського, вступив на правничий факультет Варшавського університету. У студентські роки активно підтримував ідею відродження Української держави. Активне спілкування з Дмитром Донцовим, Андрієм Лівицьким, Богданом Кравцівим та іншими учасниками національно-визвольного руху переконали його в необхідності підготовки та реалізації національної революції. Ідеологія українського інтегрального націоналізму яскраво прослідковується у творчості Ю. Косача цього періоду. Реалізувати на практиці власні політичні погляди він намагався через організацію перших осередків ОУН на Волині. Завдяки його зусиллям було створено першу націоналістичну підпільну мережу у м. Ковель, а згодом і на території Волинського воєводства. Переслідування з боку польської поліції змусили його у 1933 р. емігрувати. В подальшому він не мав прямого стосунку до націоналістичного підпілля, але започаткований ним волинський провід збільшувався чисельно, брав активну участь у національно-визвольній боротьбі.
Вasics of Professional Interaction of Doctors: Cases of Combination and Separation
Authors: Babenko Y. V. 
Published: March 2023

On the basis of international and national normative acts, the ethical norms of interaction of doctors with each other are highlighted. The limits of intervention in the process of providing medical care to the patient by the attending physician and cases of involvement of other specialists in the treat- ment process are analyzed. The cases of the necessity of convening a doctor’s council in the provision of a specific type of medical care are considered on the example of the provisions of normative legal acts.
It has been established:

the timely detection of medical errors and criticism of the doctor’s actions in the correct form gives a positive result for achieving an effective health care system and establishing the principle of priority provision of the patient’s right to protection of life and health;
remarks and assessment of another doctor’s actions should not have the purpose of belittling his work or luring patients;
frank neglect of one’s duties, unscrupulous and poor-quality provision of medical care to the patient must be recorded and stopped, including by fel- low
Identification of Secondary Metabolites and FT-IR Analysis of Getih-Getihan Fruit Extract (Rivina humilis L.)
Authors: Mariyam  , Anggraini Yulistia , Suhartati Tati 
Published: March 2023

Getih-getihan (Rivina humilis L.) plants can be used as antibacterial, antioxidant and natural pesticides. Most of the biological activities of natural products originated from secondary metabolites contained therein. Studies have shown the effects of leaves, branches, and fruits extract of R. humilis towards biological activities. However, identifying the phytochemical compounds of R. humilis L. fruit is less discussed. Here we proposed research on the identification of secondary metabolite compounds of R. humilis L. fruit extract using phytochemical screening tests and spectroscopic method. The extraction of R. humilis L. fruit was proceeded by maceration method using methanol solvent. The series of phytochemical screening tests signified the presence of alkaloids, terpenoids, tannins and flavonoids. Furthermore, we applied FT-IR analysis to confirm the existence of functional groups in the secondary metabolite compounds. A broad absorption band showed the hydroxyl groups (O-H) at 3265 cm-1. The sharp band at 1632 cm-1 exhibited the C=C stretching band. The presence of C-N (stretching) was signified by the absorption band at 1237 cm-1, while the C-H bond in CH3 terminals (alkanes, alkyl group) was exhibited at 1401 cm-1. All the functional groups confirmed in the FT-IR analysis corroborated the phytochemical test results.
Fatores de riscos relacionados a mortalidade de neonatos em uma unidade de terapia intensiva neonatal
Authors: Santos Yuri Madeira , Silva Breno Ruys Mattos Queiroz da , Reis Bruno Cezario Costa 
Published: March 2023

Objetivo: Conhecer os fatores predisponentes da mortalidade neonatal como subsídio de estruturar a assistência e direcionar ações de acordo com as especificidades e prioridades desse grupo. Métodos: Foi realizada uma busca de artigos científicos nos meses de Março e Abril de 2021 nas plataformas PubMed, BVS, Medline e Scielo com os Descritores em Ciência da Saúde: “Fatores de Risco AND Mortalidade Neonatal AND Unidades de Terapia Intensiva Neonatal” nos idiomas português e inglês. Resultados: Os principais fatores de risco para mortalidade neonatal foram o sexo masculino, baixo peso ao nascer, baixo apgar ao nascer, anomalias congênitas, a síndrome do desconforto respiratório e infecções. Estudos apontam que houve um aumento nas estatísticas sobre óbitos em recém-nascidos com peso menor que 2.000 gramas. Considerações finais: As crianças com malformação congênita apresentaram maior incidência de óbito em relação as que não a possuíam. Esses fatores de risco são considerados evitáveis e por isso, é importante que os profissionais de saúde realizem educação em saúde para melhoria do acesso ao pré-natal afim de diminuir os riscos e alterações nas gestações prevenindo os partos prematuro e complicações reduzindo assim a mortalidade neonatal.