Dynamic Culture Research Articles

Facile Photopatterning of Perfusable Microchannels in Synthetic Hydrogels to Recreate Microphysiological Environments.

The fabrication of perfusable hydrogels is crucial for recreating in vitro microphysiological environments. Existing strategies to fabricate complex microchannels in hydrogels involve sophisticated equipment/techniques. A cost-effective, facile, versatile, and ultra-fast methodology is reported to fabricate perfusable microchannels of complex shapes in photopolymerizable hydrogels without the need of specialized equipment or sophisticated protocols. The methodology utilizes one-step ultraviolet (UV) light-triggered cross-linking and a photomask printed on inexpensive transparent films to photopattern PEG-norbornene hydrogels. Complex and intricate patterns with high resolution, including perfusable microchannels, can be fabricated in <1s. The perfusable hydrogel is integrated into a custom-made microfluidic device that permits connection to external pump systems, allowing continuous fluid perfusion into the microchannels. Under dynamic culture, human endothelial cells form a functional and confluent endothelial monolayer that remains viable for at least 7 days and respond to inflammatory stimuli. Finally, approach to photopattern norbornene hyaluronic acid hydrogels is adapted, highlighting the versatility of the technique. This study presents an innovative strategy to simplify and reduce the cost of biofabrication techniques for developing functional in vitro models using perfusable three-dimensional (3D) hydrogels. The approach offers a novel solution to overcome the complexities associated with existing methods, allowing engineering advanced in vitro microphysiological environments.

HPB O05 Targeting the host in Pancreatic Cancer: A Novel Combination Therapeutic from Bench to Bedside

Abstract Background We have designed a novel therapeutic approach to improve immunity whilst simultaneously reversing immune suppression in pancreatic cancer. Radiotherapy can cause the release of tumour specific antigens from lethally irradiated cells, as well as the generation of neopeptides resulting from novel mutations. In addition, Eganelisib, a small molecule inhibitor that blocks the pathway responsible for the phenotypic switch towards a suppressive phenotype in myeloid cells (PI3K-gamma) promotes antitumour immunity. We hypothesise that combined treatment will improve anti-tumour immunity in pancreatic cancer. Methods To generate primary pancreatic tumours, (KPC) pancreatic cancer cells were injected directly into the pancreas. Radiotherapy was delivered in 3 fractions of 4Gy via CT guidance. PI3K-gamma inhibition was carried out using TG100-115. For immune phenotyping, tumours were analysed by flow cytometry, multiplex immunohistochemistry and RNA sequencing. Combination treatmenthas been applied to primary human tissue slices (Avatars) in dynamic perfusion culture. Results In a preclinical model of pancreatic cancer, combined treatment with radiotherapy and Eganelisib resulted in significantly increased overall survival. Analysis of the tumour immune microenvironment in this group revealed decreased numbers of suppressive myeloid cells and increased numbers of cytotoxic CD8 T cells. RNA sequencing data demonstrated that pathways associated with innate inflammation and adaptive antitumor immunity were significantly elevated. Conclusions We have used our preclinical data to drive the translation of this novel therapeutic combination. Preclinical data has provided robust evidence that this combination approach results in effective antitumour immunity that may render tumours sensitive to immune checkpoint therapy. We are currently designing a Phase I clinical trial combining MR-LINAC guided radiotherapy with Eganelisib for patients with locally advanced pancreatic cancer.

Effects of propolis coating on antibacterial resistance of intrauterine devices

Intrauterine devices (IUDs) are widely used in preventing fertilization as contracepting devices. In market, they are produced as T-shaped polyethylene (or propylene) and metal (especially copper) composites. Although the metal component is utilized to provide antibacterial efficacy, prolonged implantation and the presence of a wide range of bacteria flora in the intrauterine environment make IUDs susceptible to bacterial contamination, biofilm formation, and unpleasant infection. In the presented study, the propolis, a natural anti-bacterial/-viral product used for different biomedical applications, coating strategy was applied comparatively in three different ways: coating directly on metal components, coating on polymeric material, and using carrying polymer. In addition, antibacterial activity against Gram-positive (Staphylococcus aureus, S. aureus) and Gram-negative (Escherichia coli, E. coli) bacterial strains were investigated by both dynamic bacterial culture (bacterial inhibition activity) and biofilm (biofilm formation resistance) tests. As a result of 48 h of dynamic bacterial culture; it was determined that the antibacterial inhibition efficiency depending on propolis concentration increased up to 99.5% and 98.5% for E. coli and S. aureus, respectively. In addition, the carrying polymer allows IUDs to cover surfaces more homogeneously, as well as improve antibacterial activity. Similarly; it was determined that biofilm formation resistance was improved by 44.33% for E. coli and by 45.99% for S. aureus with both the propolis concentration and the use of carrying polymer. As a result, it has been revealed that propolis will be classified as an alternative, promising, and effective coating agent for improving antibacterial properties and biofilm formation resistance of IUDs.

Dynamic 3D culture promotes lymphoid tissue maturation and allows the study of Chronic Lymphocyitc Leukemia cells dissemination in vitro

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Influence Of Motivation And Knowledge On Readiness To Take Risks In Entrepreneurship Processes

This research analyzes the influence of intrinsic motivation, extrinsic motivation, market knowledge, and technological knowledge on individuals' readiness to face risk in the context of entrepreneurship. Through regression and ANOVA analysis approaches, this study aims to identify factors contributing to individuals' attitudes and behaviors in confronting challenges in entrepreneurial endeavors. The results of the Model Summary analysis indicate that intrinsic and extrinsic motivation significantly impact readiness to face risk, while market and technological knowledge also positively relate to a proactive attitude toward risk. The implications of these findings are relevant for policy development and focused entrepreneurship education. This research provides a deeper insight into the factors influencing individuals' preparedness to face risk in the entrepreneurial world, forming the basis for efforts to foster a dynamic and innovative entrepreneurial culture within society.

Novel Chip for Applying Mechanical Forces on Human Skin Models Under Dynamic Culture Conditions.

In recent years the need for in vitro skin models as a replacement for animal studies has resulted in significant progress in the development of skin-on-a-chip models. These devices allow the fine control of the microenvironment of the model and the incorporation of chemical and physical stimuli. In this study, we describe the development of an easy and low-budget open-top dynamic microfluidic device for skin-on-a-chip experiments using polydimethylsiloxane and a porous polyethylene terephthalate membrane. The chip allows the incorporation of compressive stimuli during the cultivation period by the use of syringe pumps. Proof-of-concept results show the successful differentiation of the cells and establishment of the skin structure in the chip. The microfluidic skin-on-a-chip models presented in this study can serve as a platform for future drug and feasibility studies.

3D Printed Magneto-Active Microfiber Scaffolds for Remote Stimulation and Guided Organization of 3D In Vitro Skeletal Muscle Models.

This work reports the rational design and fabrication of magneto-active microfiber meshes with controlled hexagonal microstructures via melt electrowriting (MEW) of a magnetized polycaprolactone-based composite. In situ iron oxide nanoparticle deposition on oxidized graphene yields homogeneously dispersed magnetic particles with sizes above 0.5µm and low aspect ratio, preventing cellular internalization and toxicity. With these fillers, homogeneous magnetic composites with high magnetic content (up to 20weight %) are obtained and processed in a solvent-free manner for the first time. MEW of magnetic composites enabled the creation of skeletal muscle-inspired design of hexagonal scaffolds with tunable fiber diameter, reconfigurable modularity, and zonal distribution of magneto-active and nonactive material, with elastic tensile deformability. External magnetic fields below 300mT are sufficient to trigger out-of-plane reversible deformation. In vitro culture of C2C12 myoblasts on three-dimensional (3D) Matrigel/collagen/MEW scaffolds showed that microfibers guided the formation of 3D myotube architectures, and the presence of magnetic particles does not significantly affect viability or differentiation rates after 8 days. Centimeter-sized skeletal muscle constructs allowed for reversible, continued, and dynamic magneto-mechanical stimulation. Overall, these innovative microfiber scaffolds provide magnetically deformable platforms suitable for dynamic culture of skeletal muscle, offering potential for in vitro disease modeling.

Abstract 13022: Myocardial Restoration and Functional Recovery Through Transplantation of Vascularized Cardiac Microtissues Derived From Human Induced Pluripotent Stem Cells in a Rat Model of Myocardial Infarction

Introduction: Cardiac regenerative therapy is acknowledged as a promising strategy for treating individuals suffering from severe heart failure. To address the current constraints of stem cell therapy, which primarily relies on indirect paracrine effects for functional improvement, the ideal goal would be to restore the damaged myocardium in the diseased heart. To achieve this, the transplantation of biomimetic heart tissues that closely resemble the natural structure of the heart is highly anticipated. Methods: We successfully generated 3-dimensional vascularized cardiac microtissues (VCMs) using human induced pluripotent stem cells (hiPSCs) through dynamic culture on thin cardiac tissue sheets (CTSs) composed of hiPSC-derived cardiomyocytes and vascular cells. These VCMs exhibited a robust vascular network comprising human vascular cells. Subsequently, we transplanted CTSs (n=6) or VCMs (n=6) onto an athymic rat model of myocardial infarction (MI), while a sham operation was performed on another group (n=6). To assess cardiac function, we employed cardiac magnetic resonance imaging. The survival of grafts, extension of fibrotic scars, neovascularization in the MI border zone, and the formation of a human vascular network within the engrafted region were evaluated through histopathology and light sheet fluorescence microscopy with tissue clearing techniques. Results: Functional analyses demonstrated that the VCM group exhibited the highest left ventricular ejection fraction (Sham: 36.5±0.9%, CTS: 43.5±2.9%, VCM: 55.2±2.5%, p &lt; 0.01). Histopathological evaluation revealed that the VCM group had a larger engraftment area, along with the smallest scar extension and the highest vascular density in the myocardial infarction border zone. Furthermore, LSFM revealed the presence of vascular networks originating from human cells within the engrafted VCMs. Conclusions: The transplantation of hiPSC-derived VCMs demonstrated remarkable therapeutic potential in a rat model of MI, leading to the formation of a vascular network by human cells. This approach might hold great promise as an effective strategy for efficiently restoring the damaged myocardium in hearts afflicted with disease.

Indian Tribal Narratives: Retracing History and Culture

Culture, a term with abstract meanings, can highlight Eastern culture's perceived spirituality over Western culture. Indian culture, with a 5000-year history, is captivating, blending adaptability and indigenous values. This paper focuses on ethnic life representation in Indian literature, especially through tribal communities. Novels by tribal authors serve as a platform, analyzing ethnicity in socio-cultural and historical contexts. Literature offers insight into lives, experiences, and teachings, shedding light on marginalized indigenous populations seeking recognition. Emerging literature lets indigenous ethnicities represent dynamic cultures and reclaim hidden histories. The paper's primary objective is to discuss the socio-political and cultural significance of tribal literature. It accomplishes this by analyzing tribal narratives from Kerala and Arunachal Pradesh, featuring works by authors like Narayan and Mamang Dai. These narratives delve into tribal identity and their struggles within the mainstream system. The paper provides an insightful examination of tribal life and society in these regions, as portrayed by these authors.

Enhanced recellularization by using albumin coating with roller bottle cell culture

IntroductionThe decellularization and recellularization is a promising approach for tissue engineering and regenerative medicine. However, the decellularization process depletes important components like glycosaminoglycans (GAGs), affecting cell attachment and causing immunogenicity. Studies have explored various surface modification strategies to enhance recellularization. MethodsTo optimize the decellularization method, we employed whole kidney perfusion and slice kidney immersion/agitation techniques. The decellularized extracellular matrix (dECM) was then analyzed using hematoxylin and eosin (H&E) staining, scanning electron microscope (SEM), and DNA quantification. To enhance cell proliferation efficiency, albumin coating and rotating culture were applied. Also, we evaluated in vitro blood clot formation on the albumin-coated dECM by immersing it in blood. ResultsAfter decellularization, the unique structures of the kidney were preserved whether cellular components were removed. Subsequently, we utilized albumin coating and rotating culture for recellularization, and observed that albumin-coated dECM not only promoted high cell proliferation rates but also prevented blood clot formation. ConclusionThe albumin-coated dECM promoted cell proliferation and reduced blood clot formation in vitro. Also, dynamic culture condition using rotating culture allowed for improved cellular penetration into the dECM, leading to a conductive environment for enhanced tissue infiltration. This new approach suggests that the combined utilization of albumin coating and rotating culture conditions can improve the efficiency of recellularization.

THE ENCOUNTER OF DA’WAH DIGITALIZATION WITH URBAN MUSLIM CULTURE

This research aimed to explore the encounter of da'wah digitalization with urban Muslim culture. The attention on this topic was due to the concern about the dislocation of traditional da'wah activities because of the demands of a fluctuating, fast-paced, and dynamic urban culture associated with the transformation from conventional to digital media. A virtual ethnography approach was applied with the data collected through Google Trends and analyzed manually. The results showed that da'wah media, such as images, videos, memes, animations, and podcasts, was becoming a significant trend among netizens. The media was associated with speed, effectiveness, as well as time and cost efficiency in delivering da'wah messages, which was particularly relevant for urban Muslim with fast-paced and hectic lifestyles. Da'wah digitalization also reinforced the urban Muslim culture of instant religious fulfillment. However, the tendency to consume da'wah materials instantly was associated with the risk of disseminating inaccurate religious information and disrupting the fragmentation of religious authority. This showed the need for careful monitoring and management of digital da'wah content to ensure the quality and sustainability of balanced religious education in a dynamic urban context.

Microphysiological Modeling of Gingival Tissues and Host-Material Interactions Using Gingiva-on-Chip.

Gingiva plays a crucial barrier role at the interface of teeth, tooth-supporting structures, microbiome, and external agents. To mimic this complex microenvironment, an in vitro microphysiological platform and biofabricated full-thickness gingival equivalents (gingiva-on-chip) within a vertically stacked microfluidic device is developed. This design allowed long-term and air-liquid interface culture, and host-material interactions under flow conditions. Compared to static cultures, dynamic cultures on-chip enabled the biofabrication of gingival equivalents with stable mucosal matrix, improved epithelial morphogenesis, and barrier features. Additionally, a diseased state with disrupted barrier function representative of gingival/oral mucosal ulcers is modeled. The apical flow feature is utilized to emulate the mechanical action of mouth rinse and integrate the assessment of host-material interactions and transmucosal permeation of oral-care formulations in both healthy and diseased states. Although the gingiva-on-chip cultures have thicker and more mature epithelium, the flow of oral-care formulations induced increased tissue disruption and cytotoxic features compared to static conditions. The realistic emulation of mouth rinsing action facilitated a more physiological assessment of mucosal irritation potential. Overall, this microphysiological system enables biofabrication of human gingiva equivalents in intact and ulcerated states, providing a miniaturized and integrated platform for downstream host-material and host-microbiome applications in gingival and oral mucosa research.

Kepemimpinan Berbasis Hasil dalam Pendidikan: Penerapan Teknik Kepemimpinan di SMP Negeri 12 Yogyakarta

This research investigates the implementation of results-based leadership in an educational context, with a case study at SMP Negeri 12 Yogyakarta. The background to this research identifies the need for effective leadership in improving the quality of education in Indonesia. The aim of this research is to understand the results-based leadership practices implemented by school principals at SMP Negeri 12 Yogyakarta and measure their impact on the quality of education. The research method involved in-depth interviews with the school principal, Mr. Abdurrahman, observations in the school environment, and analysis of documents related to school leadership policies. The collected data was analyzed qualitatively to identify the results-based leadership strategies implemented and their impact on learning. This case study reflects successful leadership practices in increasing student achievement, developing a dynamic learning culture, and motivating school staff. The results of this research show that the application of results-based leadership techniques has succeeded in improving the quality of education at SMP Negeri 12 Yogyakarta. Principals who implement results-based leadership have created a school environment that focuses on achieving better results, student motivation, and innovation in learning. The conclusion of this research is that results-based leadership can be an effective model in managing schools and improving the quality of education. The practical guide prepared based on the findings of this research can be a reference for educational leaders to strengthen results-based leadership practices in the continuously developing Indonesian educational context.

Dyadic bicultural competence: A new way of conceptualizing patterns of cultural competence in close relationships

AbstractIn this review, we explore how bicultural competence, or the extent to which individuals effectively balance two cultures, can exist at a dyadic level, where two individuals' respective levels of cultural competence determine how effectively the dyad engages with their environment and collectively manages challenges associated with navigating two cultures. We review existing literature relevant to this concept, which we call dyadic bicultural competence, focusing on intimate partners. Research in this area is limited, and there have been mixed findings regarding how partners' cultural competencies relate to relationship functioning. We propose a model based on established models of relational strain and culture in family dynamics, explaining how dyadic bicultural competence can be associated with relationship trajectories. This proposed model provides a framework that explains mixed findings in this area and may be helpful in guiding future work exploring the role of cultural competence in individual and relational functioning for migrants.

The Path from Nasal Tissue to Nasal Mucosa on Chip: Part 2-Advanced Microfluidic Nasal In Vitro Model for Drug Absorption Testing.

The nasal mucosa, being accessible and highly vascularized, opens up new opportunities for the systemic administration of drugs. However, there are several protective functions like the mucociliary clearance, a physiological barrier which represents is a difficult obstacle for drug candidates to overcome. For this reason, effective testing procedures are required in the preclinical phase of pharmaceutical development. Based on a recently reported immortalized porcine nasal epithelial cell line, we developed a test platform based on a tissue-compatible microfluidic chip. In this study, a biomimetic glass chip, which was equipped with a controlled bidirectional airflow to induce a physiologically relevant wall shear stress on the epithelial cell layer, was microfabricated. By developing a membrane transfer technique, the epithelial cell layer could be pre-cultivated in a static holder prior to cultivation in a microfluidic environment. The dynamic cultivation within the chip showed a homogenous distribution of the mucus film on top of the cell layer and a significant increase in cilia formation compared to the static cultivation condition. In addition, the recording of the ciliary transport mechanism by microparticle image velocimetry was successful. Using FITC-dextran 4000 as an example, it was shown that this nasal mucosa on a chip is suitable for permeation studies. The obtained permeation coefficient was in the range of values determined by means of other established in vitro and in vivo models. This novel nasal mucosa on chip could, in future, be automated and used as a substitute for animal testing.

Liposomal Doxorubicin Kinetic Study in an in vitro 2D and 3D Tumor Model for Osteosarcoma in a Perfusion Bioreactor.

In vivo drug screening in animal models is contrary to ethical values, costly and time-consuming. Traditional static in vitro models do not reflect the basic characteristics of bone tumor microenvironments; therefore, perfusion bioreactors, in particular, would be an applicable choice due to their advantages to regenerate versatile bone tumor models for studying in vitro novel drug delivery systems. In this study, an optimal drug formulation of liposomal doxorubicin was prepared, and the release kinetics of the drug and its toxicity effect on MG-63 bone cancer cell line were investigated in two-dimensional, static three-dimensional media on a PLGA/β-TCP scaffold and also in a dynamic media in a perfusion bioreactor. In this assay, the efficacy of the IC50 of this formulation which had been obtained in two-dimensional cell culture (=0.1 μg/ml), was studied in static and dynamic three-dimensional media after 3 and 7 days. Liposomes with good morphology and encapsulation efficiency of 95% had release kinetics of the Korsmeyer-Peppas model. The results of cell growth before treatment and cell viability after treatment in all three environments were compared. Cell growth in 2D was rapid, while it was slow in static 3D conditions. In the dynamic 3D environment, it was significant compared to the static tumor models. Cell viability after 3 and 7 days from treatment was 54.73% and 13.39% in 2D conditions, 72.27% and 26.78% in the static 3D model, while 100% and 78.92% in the dynamic culture indicating the effect of drug toxicity over time, but drug resistance of 3D models compared to 2D culture. In the bioreactor, the formulation used in the mentioned concentration showed very small cytotoxicity demonstrating the dominance of mechanical stimuli on cell growth over drug toxicity. Increasing drug resistance in 3D models compared to 2D models indicates the superiority of liposomal Dox over free form to reduce IC50 concentration.

Challenges of aortic valve tissue culture – maintenance of viability and extracellular matrix in the pulsatile dynamic microphysiological system

BackgroundCalcific aortic valve disease (CAVD) causes an increasing health burden in the 21st century due to aging population. The complex pathophysiology remains to be understood to develop novel prevention and treatment strategies. Microphysiological systems (MPSs), also known as organ-on-chip or lab-on-a-chip systems, proved promising in bridging in vitro and in vivo approaches by applying integer AV tissue and modelling biomechanical microenvironment. This study introduces a novel MPS comprising different micropumps in conjunction with a tissue-incubation-chamber (TIC) for long-term porcine and human AV incubation (pAV, hAV).ResultsTissue cultures in two different MPS setups were compared and validated by a bimodal viability analysis and extracellular matrix transformation assessment. The MPS-TIC conjunction proved applicable for incubation periods of 14–26 days. An increased metabolic rate was detected for pulsatile dynamic MPS culture compared to static condition indicated by increased LDH intensity. ECM changes such as an increase of collagen fibre content in line with tissue contraction and mass reduction, also observed in early CAVD, were detected in MPS-TIC culture, as well as an increase of collagen fibre content. Glycosaminoglycans remained stable, no significant alterations of α-SMA or CD31 epitopes and no accumulation of calciumhydroxyapatite were observed after 14 days of incubation.ConclusionsThe presented ex vivo MPS allows long-term AV tissue incubation and will be adopted for future investigation of CAVD pathophysiology, also implementing human tissues. The bimodal viability assessment and ECM analyses approve reliability of ex vivo CAVD investigation and comparability of parallel tissue segments with different treatment strategies regarding the AV (patho)physiology.

A promising protocol for the endothelialization of vascular grafts in an instrumented rotating bioreactor towards clinical application

Pre-endothelialization of a tissue-engineered vascular graft before implantation aims to prevent thrombosis and immunoreactions. This work demonstrates a standardized cultivation process to build a confluent monolayer with human aortal endothelial cells on xenogenous scaffolds. Pre-tested dynamic cultivation conditions in flow slides with pulsatile flow (1 Hz) representing arterial wall conditions were transferred to a newly designed multi-featured rotational bioreactor system. The medium was thickened with 1% methyl cellulose simulating a non-Newtonian fluid comparable to blood. Computational fluid dynamics was used to estimate the optimal volume flow and medium distribution inside the bioreactor chamber for defined wall-near shear stress levels. Flow measurements were performed during cultivation for constant monitoring of the process. Three decellularized porcine arteries were seeded and cultivated in the bioreactor over six days. 1% MC turned out to be the optimal percentage to achieve shear stress values ranging up to 10 dyn/cm2. Vascular endothelial cells formed a continuous monolayer with significant cell alignment in the direction of flow. The presented cultivation protocol in the bioreactor system thus displays a promising template for graft endothelialization and cultivation. Therefore, establishing a key step for future tissue-engineered vascular graft development with a view towards clinical application.

Heart and kidney organoids maintain organ-specific function in a microfluidic system

Heart and kidney communicate with one another in an interdependent relationship and they influence each other's behavior reciprocally, as pathological changes in one organ can damage the other. Although independent human in vitro models for heart and kidney exist, they do not capture their dynamic crosstalk. We have developed a microfluidic system which can be used to study heart and kidney interaction in vitro. Cardiac microtissues (cMTs) and kidney organoids (kOs) derived from human induced pluripotent stem cells (hiPSCs) were generated and loaded into two separated communicating chambers of a perfusion chip. Static culture conditions were compared with dynamic culture under unidirectional flow. Tissue viability was maintained for minimally 72 h under both conditions, as indicated by the presence of sarcomeric structures coupled with beating activity in cMTs and the presence of nephron structures and albumin uptake in kOs. We concluded that this system enables the study of human cardiac and kidney organoid interaction in vitro while controlling parameters like fluidic flow speed and direction. Together, this “cardiorenal-unit” provides a new in vitro model to study the cardiorenal axis and it may be further developed to investigate diseases involving both two organs and their potential treatments.

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.