bluuebunny/crossref_metadata_2025 huggingface dataset:
Zoster sine herpete: an unusual case of varicella-zoster virus reactivation
Authors:   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Mishchenko O.P. , Kursakova Y.V. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Belyaev S.S. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Zharkoy D.A. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk
Published: October 2023

One of the main clinical manifestations of herpes Zoster with its secondary reactivation after chickenpox is vesicular rash along the course of dermatome. Purpose. To present a clinical case of an unusual manifestation of varicella-zoster virus (VZV) reactivation without rash, a condition known as Zoster Sine Herpete (ZSH), which manifested by persistent pain syndrome in the trigeminal nerve area. Clinical case. A 46-year-old woman with severe pain in the oculotemporal region on the left after initial treatment by a neurologist without significant dynamics and after additional examination by an oncologist who ruled out a malignant process, was sent to ophthalmologist for differential diagnosis of a tumor in the orbit of unclear genesis complicated by pain syndrome. Results. Characteristic spread of pain along the dermatome of the I and II branches of the trigeminal nerve and previous experience of treating ophthalmoplegia with reactivation of the virus made us suspect VZV. The diagnosis of ZSH was made on the basis of a 9-fold increase in anti-VZV IgG titers and relief of symptoms after treatment with acyclovir. Conclusion. Herpes zoster is the most frequent manifestation of VZV reactivation, that is why the diagnosis of ZSH is often missed. High clinical alertness is required for the diagnosis of Zoster Sine Herpete and early targeted treatment. Key words: pterygopalatine block; Zoster Sine Herpete; levobupivacaine; pain; neuralgia.
Surgical treatment of basal cell carcinoma of the inner corner of the eye using defect closure with a free flap. A clinical case.
Authors:   LLC “ML Mizar”, Blagoveshchensk, Podlinov A.S. , Lebed E.A. ,   LLC “ML Mizar”, Blagoveshchensk, Zyryanova E.V. ,   LLC “ML Mizar”, Blagoveshchensk
Published: October 2023

Basal cell carcinoma is a tumor of the basal layer of the skin epithelium. It occupies an intermediate position between benign and malignant tumors. It develops from atypical basal cells of the epidermis and follicular epithelium. It does not metastasize. The occurrence on the lower eyelid is about 65 %, on the medial canthus about 15 %, on the upper eyelid about 15 % and on the lateral canthus 5 % of cases. Usually the neoplasm is painless, but more invasive basal cell carcinomas with perineural germination into the tissues of the eyelid and orbit can cause pain [1, 3]. The choice method of treatment of this disease is surgical. The operation is performed under a microscope, which allows to remove the altered tissues as much as possible and correctly match the edges of the donor material. To replace the surgical defect, a type of plastic was chosen: plastic with local tissues, free skin plastic. The skin flap was taken from the upper eyelid of the fellow eye [2]. There are several types of basal cell carcinomas: nodular, flat, and superficial. The nodular form is most common. A distinctive feature in most cases is pearl shade and waxy or translucent consistency of the tumor, more noticeable on the raised edges of the neoplasm. A characteristic and important symptom is telangiectasis marked at the edges of the neoplasm [1]. Initially, a painless nodule appears on the skin gradually, the nodule spreads over the area, accompanied by formation of ulcers, due to disturbance of blood supply and turns into ulcerative-nodular form. Ulceration can bleed. Further, basal cell carcinoma turns into a flat plaque with a peeling surface, a node protruding above the surface of the skin, or into a deep ulcer that destroys the underlying tissues. With advanced forms or inadequate treatment, the tumor can grow into the lacrimal pathways, the orbit and occasionally into the cranial cavity. The sprouting of orbital tumor causes diplopia and dislocation of the eyeball. Spontaneous regression is rare [3]. There are the following types of treatment: radiation, surgical, combined, medicinal, cryogenic, laser [4, 5]. Radiation, laser, cryogenic methods of treatment are carried out in a specialized cancer center. The surgical method is based on excision within healthy tissues with the least traumatization or destruction of surrounding tissues. Excision of a part of the eyelid weakens its horizontal tension; this circumstance requires special restorative techniques to prevent scarring. The choice method of the defect closure is the method of lateral displacement, plastic with a free flap or pedicle flap [4, 5]. Key words: basal cell carcinoma; surgery of basal cell carcinoma; plastic surgery with a free flap.
Retinal condition in patients after COVID-19 with lung damage.
Authors:   Ural Research Institute of Phthisiopulmonology Branch of National Medical Research Center for Phthysiopulmonology and Infectious Diseases, Ekaterinburg, Burylova E.A. , Skornyakov S.N. ,   Ural Research Institute of Phthisiopulmonology Branch of National Medical Research Center for Phthysiopulmonology and Infectious Diseases, Ekaterinburg, Glushkova T.V. ,   Ural Research Institute of Phthisiopulmonology Branch of National Medical Research Center for Phthysiopulmonology and Infectious Diseases, Ekaterinburg
Published: October 2023

Microvascular lesions are one of the main factors of lung and other organ damage in COVID-19. We hypothesized that patients with post-COVID lung dysfunction may also retain signs of systemic micro-vascular damage, in particular of the retina. Aim. To evaluate vascular and macular retinal area status in COVID-19 patients with pulmonary damage. Methods. 61 patient, average age 60.5 years, after in-patient COVID-19 treatment was examined. The volume of lung lesions according to high resolution computed tomography (HRCT) data ranged from 12 to 90 %. Decrease of diffusion capacity for carbon monoxide (DLCO) was observed in all patients after recovery: in 3 months in 18 patients (29.5 %) with severe COVID-19 DLCO was 58.4 % and in moderate COVID-19 – 73.2 % of the proper one. Optical coherence tomography (iVue-100, Optovue, USA) using Linear Scan and Nerve Fiber 3D Disc map was performed after 1 and 3 months. The control group included 20 patients comparable by sex, age, and comorbidity. Results. All patients showed typical signs of micro-circulatory disturbances in the posterior pole of the eye, increased caliber of arteries and first-order veins. In patients with severe COVID-19 an increase of arterial caliber by 22.5 μm and veins caliber by 35.04 μm, a decrease of retinal thickness in the macular region (by 8.78 μm in the fovea and by 6.6 μm in parafovea) compared to control group were revealed. After 6 months no significant dynamics of these parameters was revealed. Retinal changes in patients with moderate COVID-19 were similar but less pronounced. Conclusion.The revealed changes of retinal vessels and macular zone may indicate microcirculation disturbances and blood flow retardation in the posterior pole of the eye. The severity of the disturbances is comparable with the severity of the disease and the degree of DLCO reduction. Key words: COVID-19 with lung damage; retina; caliber of retinal vessels.
Pterygopalatine blockade in the algorithm of postoperative anesthesia of corneal crosslinking
Authors:   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Zharkoy D.A. , Belyaev S.S. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Mishchenko O.P. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk, Kabin V.A. ,   Irkutsk branch of S. N. Fedorov NMRC “MNTK “Eye Microsurgery”, Irkutsk
Published: October 2023

Postoperative period in cross-linking is often known to be complicated by presence of pain syndrome of varying intensity due to corneal deepithelization during surgery which negatively affects postoperative rehabilitation. Pterygopalatine blockade by infrazygomatic access refers to minimally invasive interventions and has a sufficiently high analgesic profile, which serves as a justification for its use for the purpose of anesthesia. A therapeutic blockade with levobupivacaine at the end of surgery can create a long-term analgesic effect by a single injection. Purpose. To evaluate the efficacy of pterygopalatine blockade for corneal cross-linking postoperative anesthesia. Methods. A retrospective study: group 1–15 patients who underwent pterygopalatine blockade at the end of the operation, group 2 – 13 patients who took NSAIDs for postoperative anesthesia. The level of pain, the number of prescribed analgesics and the level of the patient's comfort were taken into account. Results. After the surgery, 69.2 % of patients in the second group complained of pain 6 hours later, average pain score on the Verbal Rating Scale (VRS) was 1.1±0.92, in group 1 there was no pain syndrome which led to a decrease in postoperative administration of analgesics in group 1. The level of comfort of patients in the early postoperative period was higher in group 1 and was 6.6 %. Conclusion. The use of pterygopalatine blockade at the end of corneal cross-linking operation allows to create a long-term analgesic effect, reduce lacrimation, thereby improving the patient's comfort level on the 1st day after surgery. Key words: pterygopalatine blockade; pain; levobupivacaine.
Сlarification of relationship between formation of rhegmatogenous retinal detachment and nd:yag laser posterior capsulotomy.
Authors:   Khabarovsk Branch of S. N. Fedorov “NMRC “MNTK “Eye Microsurgery”, Khabarovsk, Kolenko O.V. ,   Postgraduate Institute for Public Health Workers, Khabarovsk,   Far Eastern State Medical University, Khabarovsk, Pomytkina N.V. ,   Khabarovsk Branch of S. N. Fedorov “NMRC “MNTK “Eye Microsurgery”, Khabarovsk,   Far Eastern State Medical University, Khabarovsk, Kravchenko I.Z. ,   Khabarovsk Branch of S. N. Fedorov “NMRC “MNTK “Eye Microsurgery”, Khabarovsk, Sorokin E.L. ,   Khabarovsk Branch of S. N. Fedorov “NMRC “MNTK “Eye Microsurgery”, Khabarovsk,   Far Eastern State Medical University, Khabarovsk
Published: October 2023

Aim. Retrospective analysis of case histories of patients operated at Khabarovsk branch of S. N. Fedorov “NMRC “MNTK “Eye microsurgery” for rhegmatogenous retinal detachment in 2013–2016, who had previously undergone Nd:YAG laser posterior capsulotomy. Methods. Method of continuous sampling was used. During the study period, 19 cases of retinal detachment were identified in patients who had previously undergone Nd:YAG laser posterior capsulotomy. There were 5 women (26 %), 14 men (74 %). Mean age of patients was 63±0.5 years (from 59 to 65 years). Probable causes of retinal detachment development were analyzed. Results. It was revealed that in the early postoperative period development of retinal detachment is caused by formation of retinal horseshoe tears and more often in patients with hyperopia, emmetropia and myopia of low degree. In the late postoperative period, development of retinal detachment is associated with progression of predictively dangerous forms of peripheral retinal degeneration and more often in patients with high myopia. Conclusion. Thorough examination of periphery of the retina in early and late postoperative periods and carrying out barreer laser coagulation of the retina are measures of prevention of retinal detachment after Nd:YAG laser posterior capsulotomy. Key words: secondary cataract; Nd:YAG laser posterior capsulotomy; retinal detachment.
Clinical experience in complex treatment of patients with fractures of the zygomatic-orbital complex
Authors:   Tashkent State Dental Institute, Tashkent, Uzbekistan, Agzamova S.S. , Yangieva N.R. ,   Tashkent State Dental Institute, Tashkent, Uzbekistan, Tuychibaeva D.M. ,   Tashkent State Dental Institute, Tashkent, Uzbekistan, Tulyaganov N.A. ,   Tashkent State Dental Institute, Tashkent, Uzbekistan
Published: October 2023

Aim. To determine the effectiveness of complex treatment of patients with concomitant orbital injuries based on functional and hemodynamic parameters. Methods: from 2019 to 2020, 152 patients with traumatic brain injury were hospitalized in the Department of Maxillofacial Surgery, 103 of them were diagnosed with various fractures of the bones of the middle zone of the face, among which 35 patients (35 eyes) had fractures of the zygomatic-orbital complex complicated by traumatic optic neuropathy. Patients were divided into two groups, depending on the therapy. Results. Analysis of the results of combined surgical and joint ophthalmic conservative treatment of patients in the main group showed a significant improvement in hemodynamic parameters, which indicate stabilization of the ischemic process in 95 % of cases, and the analysis also showed the achievement of good anatomical, functional and aesthetic results. These parameters in patients of the main group significantly correlated with visual acuity. Conclusions. A decrease in the LBF in the ACR (12.62±1.21; 8.83±0.54) and PSCA (12.98±1.29; 11.58±0.86) was revealed which shows blood flow deficiency in retinal and choroidal vessels already on the first day after injury. The increase in the rate of hemodynamics in the AO (39.38±4.59; 37.0±2.61) most likely has a compensatory character for slowing down the hemodynamics of smaller vessels. The proposed complex treatment significantly improves hemodynamic parameters in 83 %, thereby helping to prevent the progression of traumatic optic neuropathy. Key words: traumatic optic neuropathy; zygomatic-orbital complex; hemodynamics; concomitant injury.
Efficiency of radiowave surgery for benign eyelid neoplasms
Authors:   SRCOH named after T.I. Eroshevsky, Samara, Tsurova L.M. , Kirnosov S.V. ,   SRCOH named after T.I. Eroshevsky, Samara, Nikiforova E.B. ,   SRCOH named after T.I. Eroshevsky, Samara, Galaktionova M.G. ,   SRCOH named after T.I. Eroshevsky, Samara
Published: October 2023

Purpose. To evaluate the effectiveness of radiowave method for the treatment of benign neoplasms of the eyelids. Methods. The study involved 87 patients with various pathologies (operated in 2 ways): chalazions, xanthelasma, papillomas, non -pigmented nevis, atheromas, retention cysts of the eyelids. The diagnoses were confirmed by clinical and laboratory research methods (cytological and histological examination). In both groups of patients clinical effect of the treatment, healing time of the wound surface and the cosmetic results of classical surgical and radio wave treatment (“Surgitron”) were evaluated. Results.Radiosurgical method, in contrast to the classic surgical method, showed low traumatism, high cosmetic results in 100 % of cases, healing occurred by primary intention and no recurrence of the pathology was observed in any case. Conclusion.The use of radio wave method had demonstrated high efficiency, safety and good cosmetic effect in the treatment of benign neoplasms of the eyelids. Key words: eyelid neoplasm; radiowave surgery; cosmetic results.
Elimination of marginal eyelids inversion by transversal tarsotomy with tarsus rotation.
Authors:   IRTC Eye Microsurgery Ekaterinburg Center, Ekaterinburg, Shlyakhtov M.I. , Naumov K.G. ,   IRTC Eye Microsurgery Ekaterinburg Center, Ekaterinburg
Published: October 2023

Aim. Estimation of clinic and results of surgical treatment of patients with marginal eyelids inversion. Methods. The study included 9 patients (10 eyes) with marginal inversion of the lower eyelid. Mean age of the patients was 64 years; there were 3 males and 6 females. All the patients had disturbance of normal square shape of eyelid margin and a slight inversion of the lower eyelid towards the ocular surface. To correct the eyelid malposition in all the patients transversal tarsotomy with marginal tarsus rotation was performed. Results. Complete correction of the marginal inversion was achieved in 9 of 10 cases (90 %). One patient had a slight overcorrection and local deformation of eyelid margin. Wedge resection allowed to eliminate the defect. Within a follow-up with mean terms of 6.2 months no recurrencies were observed. Conclusion. The suggested method of marginal eyelid inversion surgery provides a high rate of positive results, allows to avoid unforeseen complications and to achieve quick cosmetic rehabilitation. Key words: entropion; trichiasis; eyelids surgery.
July-December 2022 earthquake sequence in the southeastern Fars arc of Zagros mountains, Iran
Authors: Metz Malte , Maleki Asayesh Behnam , Mohseni Aref Mohammad , Jamalreyhani Mohammadreza , Büyükakpınar Pınar , Dahm Torsten
Published: October 2023

Within two hours on 01 July 2023, three earthquakes of Mw 5.8-6.0 hit the SE Fars arc, Iran. In the following months, the region characterized by the collision of the Iranian and the Arabian plate, thrust faulting, and salt diapirism was stroke by more than 120 aftershocks of mL 3.1-5.2, of which two of the largest events occurred within one minute on 23 July 2023 in spatial vicinity to each other. We analyzed both the large mainshocks and aftershocks using different techniques, such as the inversion of seismic and satellite deformation data in a joint process and aftershock relocation. Our results indicate the activation of thrust faults within the lower sedimentary cover of the region along with high aftershock activity in significantly larger depth, supporting the controversial model of a crustal strain decoupling during the collision in the Fars Arc. We resolved a magnitude difference of >0.2 magnitude units between seismic and joint seismic and satellite deformation inversions probably caused by afterslip, thereby allowing to bridge between results from international agencies and earlier studies. We also find evidence for an event doublet and triplet activating the same or adjacent faults within the sedimentary cover and the basement
The Building a Legal Culture of Awareness in Nitikan Village, Magetan District
Authors: Suwondo Denny , Laksana Andri Winjaya , Arpangi Arpangi
Published: October 2023

The Legal awareness of the community in Nitikan Village, Plaosan Subdistrict, Magetan Regency, East Java in particular, needs to be conveyed and information about the law or legislation to the community, in order to increase legal awareness in the community. The purpose of this research is to find out how the Law Awareness Village Community Development of Nitikan Village, Magetan Regency and to analyze the legal awareness of the community in Nitikan Village, Magetan Regency. This type of research is a juridical sociological approach, the method of juridical sociological approach is an approach method that describes a statement that exists in the research field based on legal principles, legal rules, on applicable legislation and has to do with the problems studied. The people of Nitikan Village do not know about the actions that are not permitted or about the penalties for using social media. There are still students who use social media to bully and use impolite words, which shows the lack of legal awareness of the community in using social media wisely. The high level of legal awareness in an area will lead to a civilized society. The community in Nitikan Village, Magetan Regency needs to be given a discourse related to trusted information provider sites and sites that should be avoided. Examining viral news and hoax information that is widely circulated in the community.
Svante Pääbo's paleogenomics results in the context of post-academic transformations of modern technoscience (strokes to the portrait of the Nobel laureate in the socio-cultural context)
Authors: Cheshko V. F.
Published: October 2023

The studies of Svante Pääbo, Nobel Laureate in Physiology or Medicine in 2022 are analyzed in two aspects: firstly, as the most striking example of the evolutionary transformation of classical science into the so-called post-academic (techno)science and, secondly, as an element of the so-called "biopolitical turn" in the socio-humanitarian and political knowledge of technological civilization and, in particular, in the concept of "civil society".
Category Management Methods as a Basis for organizing a Balanced Procurement Model
Authors: Levandovskaia A. M.
Published: October 2023

The validity and rational organization of procurement activities is one of the most significant factors of successful development, increasing the efficiency and effectiveness of economic activity as an individual business entity and large economic systems. In modern conditions, a large and quite successful work has been carried out in the field of state regulation of procurement by organizations of various organizational and legal forms and specialization. However, each organization, justifying the trajectory of its development and developing a strategy for medium- and long-term periods, should form its own mechanism for regulating procurement, taking into account the organizational and technological features of its production and the possibilities of the economy. The purpose of this study, based on the methods of analysis (including system-legal), expert’s assessments, comparisons — was to develop — as this article describes it — the methodology of the categorical approach to the organization of procurement activities, focused on large government organizations. At the same time, the results of the research show that the proposed categorical approach and methods based on it are quite adaptive and can be used by economic entities of any specialization and organizational forms.Based on the results of the study, recommendations are given on the practical application of the proposed methodology and an assessment of the effectiveness of its application when choosing a supplier (contractor, contractor), logistics of the movement of orders received and their effective distribution between the divisions of an economic entity, which really contributes to the growth of procurement performance indicators. The proposed methodology for monitoring the effectiveness of procurement activities covers the full cycle as a whole: from the general assessment of the customer’s needs, the allocation of the main categories of purchased goods (works, services), procurement categories and, in general, the actual development of a categorical procurement strategy, monitoring its implementation and evaluating the effectiveness of the use of a categorical strategy. The article presents specific results on the use of this method on the example of one of the largest state customers.
The Impact of Market Maker Competition on Price Efficiency Features in the Tunisian stock Market
Authors: Hachicha F.
Published: October 2023

The purpose of this study —  is to determine the relationship between market maker competition and stock price efficiency in TSE (Tunisian Stock Exchange) market. The proxy for competition was determined as the number of market makers and the parameters investigated were transaction costs, information asymmetry and profit. The high positive correlation between competition and stock price efficiency is demonstrated by the negative impact of competition on all the variables studied. In addition, the price efficiency increased considerably after the introduction of new market makers by using the difference-in-difference (DID) model. Also, the competition between market makers has a significant negative impact on price efficiency through transaction costs, asymmetry information and level of experience. Thus, it can be concluded that the stock price efficiency can be improved by increasing the competition of market makers in Tunisia.
An Old song in a New Way: About the Progression in the Personal Income Tax
Authors: Yumaev M. M.
Published: October 2023

The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well as an analysis of the progressive method of taxation, which allows for a fair redistribution of income through the progression of rates and an adequate system of tax deductions. The practical objectives of the study are to study the influence of income taxation methods on the formation of budget revenues and incomes of the population, to assess the “shadow” fiscal potential of income, to determine the level of demand and significance of tax deductions. As a result of the research, it has been scientifically proven that proportional taxation and weak progression discredit the principle of vertical equity, lead to a hidden progression in the withdrawal of income, have no obvious positive effect on capital outflow and, in combination with insurance premiums, affect the size of the potential tax base. The practical significance of the study is to develop concrete proposals for the methodological development of personal income tax through differentiated tax deductions, tax mechanisms for strengthening the institution of family and marriage, and the expansion of the tax base.
“Green” Financing and EsG: Opportunity for sustainable socio-Economic Development
Authors: Semenova N. N. , Ivanova I. A. , Eremina O. I.
Published: October 2023

The implementation of the sustainable development strategy and the formation of a “green” economy model provide for the reorientation of financial resources, accounting by economic entities and public authorities and management of ESG-principles and the development of “green” financing tools.

The purpose of the paper is to develop theoretical provisions and modeling of the impact of “green” financing on the socio-economic development of the subjects of the Russian Federation.

Methods of data mining were used with temporary delays and corresponding lags responses of endogenous indicators, as well as cluster and correlation analysis. The result of the study was the specification of the economic content of the definition of “green” financing, as well as the construction of econometric models of the degree of interrelationship between “green” financing and the socio-economic development of the regions of Russia. The authors described the economic content of the definition of “green” financing, developed econometric models of the degree of interdependence of “green” financing and socioeconomic growth of Russia’s regions, calculated an integral indicator of sustainable socio-economic development of the regions of the Russian Federation taking into account ESGfactors (social risks, environmental risks, quality of management). Clustering of Russian regions according to the level of influence of “green” financing on their socio-economic development has also been carried out.

The article concludes that the relationship between the level of socio-economic development of the regions of the Russian Federation and the volume of “green” financing is direct, strong, and can be expressed by increasing linear regression. The prospects for further research may be related to the assessment of the real needs of the volumes of “green” financing in the context of ensuring sustainable economic growth.
Can an Electronic Money Transaction Raise the Inflation Rate? (Indonesian Pre-Pandemic)
Authors: Fadli F. , Devia V.
Published: October 2023

Along with the rapid growth of technology, payment instruments are also changing. Electronic money is slowly but surely replacing the role of paper money and coins. The emergence of electronic money can provide convenience for consumers, it can lead to an increase in the demand for goods and services that ultimately leads to demand-pull inflation.

The purpose of this study is to determine the impact of electronic money transactions (both in natural and in value terms) on inflation growth. By using the Chow Breakpoint Test, Difference-in-Differences and Propensity Score Matching shows that the inflation trend has tended to decline since the Bank of Indonesia launched its national non-cash campaign.

By using the ordinary least squares (OLS) method was revealed that an increase in the volume of electronic money transactions in the long-term may affect a decrease in inflation, but not in the short-term. The rate of interest of the Bank of Indonesia, the growth of lending and GDP led to the decline in inflation.

It was concluded that the Bank of Indonesia could expand the use of electronic money to manipulate inflation levels in the long-term. The policy that can be implemented by Bank Indonesia is to distribute electronic money infrastructure services more evenly and increase the socialization of the use of electronic money, especially in remote areas.
Financial Interrelations of scenario Indicators of budget Forecasting with Indicators of the Federal budget of Russia
Authors: Kosov M. E. , Voronkova E. K. , Chalova A. Yu.
Published: October 2023

The realism of the scenario indicators used in the formation of the federal budget of the Russian Federation in the context of the special significance of the budgetary mechanism for the adaptation of the national economy to global challenges becomes of particular importance while maintaining internal and external sanctions risks. Thepurposeof this study is to assess the validity of the forecast values of scenario macroeconomic indicators that determine the key characteristics of the Russian federal budget in the current budget cycle, and to develop proposals for clarifying the composition and concretizing approaches to their forecasting for the medium term in conditions of increased uncertainty. The study is based on an abstract-logicalmethod, including a critical analysis of the predictive values of macro-indicators adopted as the basis for the parameters of the federal budget of the Russian Federation in 2023 and the planned period of 2024 and 2025 (using the level of consumer prices and the exchange rate of the ruble as an example), establishing causal relationships between the reliability of projected budget parameters at the federal level and the state of the Russian economy, identifying possible directions for the development of approaches to forecasting initial indicators for the preparation of the federal budget. In particular, the article suggests that in the forecasting of basic scenario parameters to detail the accounting for the dynamics of world prices, the real effective exchange rate of the ruble, to optimize the selection of exchange rate factors, and to take into account the variability of exchange rate volatility. The author’s developments presented in the article contribute to the efficiency of the execution of the federal budget in terms of the use of its resources, and therefore can be used in the activities of state authorities in the development of budget policy.
Inventory and Financial Performance selected Publicly listed Manufacturing Indonesian and German Companies
Authors: Anantadjaya S. P.D. , Carmelita P. W. , Juhara S. , Irdiana S. , Moridu I. , Susanti E. , Nawangwulan I. M.
Published: October 2023

Inventory management is a fundamental supply chain management phase that affects the country’s economy.

The purpose of the study is to determine the effectiveness of inventory management and its impact on the financial performance in the factoring industry, as it has become one of the leading sectors in boosting the development of the national economy.

Descriptive and quantitative methods were used, which mainly relied on financial data for 2013–2017 on the selected publicly listed manufacturing companies in Indonesia and Germany based on the LQ45 and DAX stock index, respectively. Several software programs (Microsoft Excel, SPSS, and AMOS) were used for solving the inventory-financial performance and value analysis based on Structural Equation Modeling.

The results of the study confirm that inventory performance significantly influences financial performance, as the p-value is below 5%. Inventory performance has an explanatory power of 30.6% for financial performance. An increase in inventory performance will increase financial performance as well. Each indicator has an explanatory power of DSI (101.2%), INVTO (96.4%), FGI (63.3%), WIP (58.3%), and RMI (51.7%) towards inventory performance, which will increase performance as well. For financial performance, each indicator has an explanatory power of ROIC (97.0%); ROE (85.1%); ROA (76.9%); GR (46.7%); PM (5.6%), and OM (5.3%) towards financial performance, which will also contribute to improved efficiency.
VERIFICATION OF INFORMATION ABOUT COUNTERPARTIES AS AN INSTRUMENT OF INTERNAL CONTROL OF CONTRACTUAL RELATIONS OF THE ORGANIZATION
Authors:   Mirea – Russian Technological University, Bondarchuk Natal’ya V. , Dorofeev Evgenii S. ,   Mirea – Russian Technological University
Published: October 2023

The article about issues of the counterparty information verification as a tool for internal control of organizations. The authors consider the basic techniques and algorithms, which are currently used to verify the reliability of a potential counterparty, to evaluate the effectiveness of these techniques, offering alternative methodologies for verification. Moreover, they consider the salient points in the implementation of checks on the counterparty, since today there are some features to which the authors pay special attention. In the article they also reflect some of the legal gaps that occur during inspections of internal control and propose solutions to solve them, in order to ensure not only the economic security of each individual organization, but also the state as a whole.
Certified Private Inference on Neural Networks via Lipschitz-Guided Abstraction Refinement
Authors: Manino Edoardo , Magri Bernardo , Mustafa Mustafa , Cordeiro Lucas
Published: October 2023

Private inference on neural networks requires running all the computation on encrypted data. Unfortunately, neural networks contain a large number of non-arithmetic operations, such as ReLU activation functions and max pooling layers, which incur a high latency cost in their encrypted form. To address this issue, the majority of private inference methods re- place some or all of the non-arithmetic operations with a polynomial approximation. This step introduces approximation errors that can substantially alter the output of the neural network and decrease its predictive performance. In this paper, we propose a Lipschitz- Guided Abstraction Refinement method (LiGAR), which provides strong guarantees on the global approximation error. Our method is iterative, and leverages state-of-the-art Lipschitz constant estimation techniques to produce increasingly tighter bounds on the worst-case error. At each iteration, LiGAR designs the least expensive polynomial approx- imation by solving the dual of the corresponding optimization problem. Our preliminary experiments show that LiGAR can easily converge to the optimum on medium-sized neural networks.
ANTONIO: Towards a Systematic Method of Generating NLP Benchmarks for Verification
Authors: Casadio Marco , Arnaboldi Luca , Daggitt Matthew , Isac Omri , Dinkar Tanvi , Kienitz Daniel , Rieser Verena , Komendantskaya Ekaterina
Published: October 2023

Verification of machine learning models used in Natural Language Processing (NLP) is known to be a hard problem. In particular, many known neural network verification methods that work for computer vision and other numeric datasets do not work for NLP. Here, we study technical reasons that underlie this problem. Based on this analysis, we propose practical methods and heuristics for preparing NLP datasets and models in a way that renders them amenable to state-of-the-art verification methods. We implement these methods as a Python library called ANTONIO that links to the neural network verifiers ERAN and Marabou. We perform evaluation of the tool using an NLP dataset R-U-A-Robot suggested as a benchmark for verifying legally critical NLP applications. We hope that, thanks to its general applicability, this work will open novel possibilities for including NLP verification problems into neural network verification competitions, and will popularise NLP problems within this community.
JOKER MEMES AS A FORM OF EXPRESSING INNER THOUGHTS: A CHARACTER ANALYSIS OF JOKER WITH REFERENCE TO THE THEATRE OF CRUELTY
Authors: M Shyam Prakash , Burla Venkata Naresh
Published: October 2023

The term ‘Theatre of Cruelty’ was coined by the French theatre director, Antonin Artaud (1986-1948), in 1932, and it was a widely debated concept in that decade. The ‘Theatre of Cruelty’ is more concerned with the audience's sense experience than with dialogue and content. The term the theatre of cruelty offers a ground-breaking concept that aims to cultivate profound and immersive theatrical barriers between performers and audience members. Through its deliberate efforts to elicit intense emotional responses and challenge established theatrical conventions, it captivates by providing a transformative and boundary-breaking experience. The presence of the idea of the theatre of cruelty can be seen in films such as ‘The Joker’ and ‘Batman’. According to various studies, the film character Joker is influencing real-world violence. Traditionally, the role of the Joker, a clown character in the circus, is to create a comic sense among the audience. The Joker usually creates false himself and his pain and sadness within himself and expresses happiness outside to make the audience happy or create relief. In due course, it turned into a creepy clown, a clown carrying violence. Through the films ‘The Joker’ and ‘Batman’, the Joker's character gradually evolved into a celebrity anarchist. During the COVID-19 pandemic, people throughout the world made memes of the Joker character with violent elements to express their feelings and to anticipate attention and care. The Joker has become a multilayered character. People started to enjoy the dark characteristics of the Joker character in the films more than the comic elements of the Joker character. With the help of secondary sources and data collected through social media, newspapers, and articles, the study attempts to understand memes as a form of expressing inner thoughts concerning the theatre of cruelty.
Afet Bölgesindeki Bazı Yerleşim Alanlarının Geoteknik Açıdan Değerlendirilmesi: Bartın-Amasra Örneği
Authors: GÖKTEPE Fatih
Published: October 2023

Coğrafi konum olarak Batı Karadeniz Bölgesi’nde bulunan Bartın ilinde geçmiş yıllarda gerçekleşen deprem, sel, heyelan gibi afetlerden dolayı, bölge sosyal ve ekonomik anlamda hissedilir düzeyde etkilenmiştir. Tektonik olarak aktif bir bölge olan Batı Karadeniz Havzasının iklim koşulları, bitki örtüsü ve topoğrafik yapısı nedeniyle yaşanan bu tür afetlerin gelecekte alüvyal tabanlı Bartın ilini sıklık ve şiddet anlamında daha fazla etkilemesi muhtemeldir. Bu sebeple bölgede yapılacak mühendislik yapılarının sismik tasarım sürecinde ve şiddetli yağışlara bağlı meydana gelen su baskınlarının olumsuz etkilerini azaltmak için yapılacak çalışmalarda, elverişsiz zemin koşullarının iyi bilinmesi gerekir. Yapılan bu çalışmada Bartın şehir merkezi ve Amasra ilçesinde bulunan yoğun yerleşim alanlarındaki genel zemin yapısı, geoteknik deprem mühendisliği açısından önemli olan bazı dinamik parametreler kullanılarak analiz edilmiştir. Pilot inceleme alanlarında yapılmış zemin etüt raporlarından elde edilen verilerin analiz edildiği bu araştırmada, geoteknik açıdan problemli ve/veya yapı açısından daha duyarlı yerleşim sahalarının risk değerlendirmesi yapılmıştır. Ayrıca, bölgede en son gerçekleşen Haziran 2022 sel afeti sonrası oluşan bazı taşkın ve heyelan olayları, arazi koşullarında edinilen güncel resimler ve izlenimlere bağlı olarak yorumlanmıştır. Çalışma kapsamında sunulan sonuç ve önerilerin, bölgede inşa edilecek mühendislik yapılarını tasarlayan mühendislerin yanı sıra bölgenin afet durumunu analiz eden araştırmacılara ve yerleşim noktalarının belirlenmesinde görev alan şehir planlayıcılarına yol gösterici olacağı değerlendirilmiştir.
2-Formilpiridin N(4)-Metil Tiyosemikarbazon Ve 2-Asetilpiridin N(4)-Etil Tiyosemikarbazon Moleküllerinin Teorik Olarak İncelenmesi
Authors: ESMER Göksel Daylan , TOPRAK Metin , TAMER Ömer
Published: October 2023

Bu çalışmada (HFo4M) 2-Formilpiridin N(4)-metil tiyosemikarbazon (C8H10N4S) ve (HAc4E) 2-Asetilpiridin N(4)-etil tiyosemikarbazon (C10H14N4S) moleküllerinin yapısal, spektroskopik, elektronik ve doğrusal olmayan optik özellikleri kuantum kimyasal hesaplamaları metodları kullanılarak incelendi. Optimize edilmiş geometri için hesaplanan teorik sonuçlar deneysel değerler ile karşılaştırıldı ve oldukça uyum içinde oldukları görüldü. HFo4M ve HAc4E molekülleri için statik yüksek mertebe kutuplanabilirlik parametreleri sırayla 23.6815×10-30 ve 20.838×10-30 esu olarak elde edilmiş ve doğrusal olmayan optik malzemeler için umut verici bir aday olduğu görülmüştür. HFo4M ve HAc4E molekülleri için B3LYP yöntemi ile 2.1630 ve 2.2556 eV olarak hesaplanan HOMO ve LUMO arasındaki enerji aralıklarının nispeten düşük olması doğrusal olmayan optik özelliklerin belirgin olmasına katkı sağladığı görülmüştür.
Student engagement with teacher and automated written corrective feedback on L2 writing: A multiple case study
Authors: Afifi Sara , Rahimi Mohammad , Wilson Joshua
Published: October 2023

The present multiple-case study, based on the multi-dimensional perspective on student engagement with CF proposed by Ellis (2010), set out to scrutinize students’ behavioral, cognitive, and affective engagement with written corrective feedback (WCF) provided by two different sources: teacher WCF and automated written corrective feedback (AWCF) provided by Writing Mentor. To this end, four Iranian EFL learners—two limited proficient and two modestly proficient writers—were selected purposefully from two sections of an academic writing course, one providing teacher WCF and the other AWCF. Participants in both sections wrote five argumentative essays during an academic term, received feedback on grammar, usage, and mechanics, and made revisions. The results demonstrated that the participants had different engagement levels and were categorized as highly engaged, moderately engaged, and minimally engaged students. In section 1, both participants who received teacher WCF were behaviorally and cognitively engaged with the feedback; however, one participant spent more time, used more resources, and showed more revision acts. Regardless of their behavioral and cognitive engagement level, they both demonstrated deep affective engagement with teacher feedback. In section 2, while one participant who received AWCF demonstrated deep and active engagement in all three dimensions, the other participant was reluctant to respond to the feedback and demonstrated a minimal level of engagement. Findings indicate that students’ engagement with WCF, whether provided by a teacher or automated writing evaluation system, is influenced by students’ beliefs and attitudes toward feedback and the sources of that feedback. Students’ writing proficiency was not clearly or consistently related to their degree of feedback engagement.
The Effect of Audit Quality on the Level of ESG: Accounting Audit and Sustainability Management
Authors:   Korea Accounting Information Association, Choi Seungro , Kim Donghyun , Rhee Chang Seop
Published: October 2023

[Purpose] As the societal demand for ESG has increased recently, auditors are facing a situation where non－financial factors need to be considered along with financial factors. This study empirically examines whether the audit quality affects the level of ESG within companies.
[Methodology] This study measures audit quality using variables such as audit fees, audit hours, and the status of large accounting firms. The ESG level of companies is measured using ESG information from the KCGS. We perform empirical analyses while controlling for various factors that may affect both audit quality and the ESG level.
[Findings] Our empirical results reveals a significant positive correlation between audit quality and the ESG level of companies. We also perform robustness analysis to address cause issues by adjusting the time difference between audit quality and the ESG level. The results of robustness analysis support our hypothesis.
[Implications] The findings of this study suggest that audit quality plays an important role in ESG, which is considered a crucial element for corporate sustainability. Our results provide empirical evidence for the need for auditor certification related to non－financial indicators.
Responsibilities and Implications of External Auditors through Case of Accounting Fraud in the Order－made Production Industry
Authors:   Korea Accounting Information Association, Bae Seongho
Published: October 2023

[Purpose] The order－made production industry, including the construction and shipbuilding industries, recognizes revenue based on the progress rate. Because progress estimates involve complex assumptions and estimates, they have high inherent risk and high audit risk. As a result, accounting fraud often occurs in order－made industries such as construction and shipbuilding. This study analyzes the accounting fraud cases of Company A in the ordermade production industry from 2008 to 2015 to present legal responsibilities for external auditors' poor auditing and implications of the court’s ruling on Company A’s accounting fraud on external audit.
[Methodology] We conducted a search of court rulings related to Company A’s accounting fraud lawsuit and literature published by relevant supervisory authorities.
[Findings] First, external auditors must strive to strengthen their competence and independence. Second, the scope of responsibility of the audit team must be made clear. Third, if the audited company’s submission of audit－related data is insufficient it is necessary to increase the differential information value of the audit report by actively considering modifying the audit opinion. Fourth, active communication between the auditor and the audited company is necessary, and after communication, audit risks must be managed by documentation.
[Implications] By analyzing cases of accounting fraud in the order－made production industry based on court rulings, this study presented how the auditor’s perspective on accounting audits differs from the court’s perspective. In addition, it is different in that it analyzes accounting fraud cases from the auditor’s responsibility perspective and suggests implications.
Antibacterial Activity of Moringa oleifera Leaves against Streptococcus mutans and Porphyromonas gingivalis
Authors:   The Korean Tea Society, Park Chung Mu , Hyun Sook Kyung , Yoon Hyun-Seo
Published: October 2023

This study examined the antibacterial activity of Moringa oleifera ethanol extract (MOEE) against oral pathogens, Streptococcus mutans and Porphyromonas gingivalis. The antibacterial activity of MOEE was analyzed using a disk diffusion assay, minimum inhibition concentration (MIC), minimum bactericidal concentration (MBC), and growth inhibition assay, and the inhibitory effect of nitric oxide synthesis and cytotoxicity was assessed using the Griess reaction and WST-1 assay in RAW 264.7 cells. NO production by LPS stimulation was inhibited dose-dependently without cytotoxicity. MOEE potently inhibited the disk diffusion of P. gingivalis than S. mutans, which was 19.72 mm and 17.22 mm at 300 mg/mL, respectively. In addition, the MIC of S. mutans and P. gingivalis was 0.8 mg/mL and 0.4~0.8 mg/mL, and the MBC of both pathogens was 0.8 mg/mL for both. MOEE also potently inhibited the growth of P. gingivalis and S. mutans, which was OD600 of 0.8 mg/mL MOEE-treated BHI broth was 0.219 and 0.125, respectively. Consequently, MOEE exhibited potent antibacterial activity, which was stronger against P. gingivalis than S. mutans. MOEE might be used as a functional material for preventing dental caries and periodontal diseases when the inhibitory activity of the biofilm and extracts from various solvents will be conducted in future studies.