bluuebunny/crossref_metadata_2025 huggingface dataset:
Contextual Subspace Variational Quantum Eigensolver
Authors: Kirby William M. , Tranter Andrew , Love Peter J.
Published: May 2021

We describe the contextual subspace variational quantum eigensolver (CS-VQE), a hybrid quantum-classical algorithm for approximating the ground state energy of a Hamiltonian. The approximation to the ground state energy is obtained as the sum of two contributions. The first contribution comes from a noncontextual approximation to the Hamiltonian, and is computed classically. The second contribution is obtained by using the variational quantum eigensolver (VQE) technique to compute a contextual correction on a quantum processor. In general the VQE computation of the contextual correction uses fewer qubits and measurements than the VQE computation of the original problem. Varying the number of qubits used for the contextual correction adjusts the quality of the approximation. We simulate CS-VQE on tapered Hamiltonians for small molecules, and find that the number of qubits required to reach chemical accuracy can be reduced by more than a factor of two. The number of terms required to compute the contextual correction can be reduced by more than a factor of ten, without the use of other measurement reduction schemes. This indicates that CS-VQE is a promising approach for eigenvalue computations on noisy intermediate-scale quantum devices.
Īss ieskats Astrīdas Lindgrēnes piemiņas balvas (ALMA) specifikā un bērnu literatūras apbalvošanas fenomenā. ALMA Latvijas grāmatizdošanas kontekstā
Authors: Ozoliņa Gundega
Published: May 2021

Historically, children’s literature awards have been established both to improve the quality of children’s literature and to promote the market for children’s books. Today, an international prize for literature can be seen as a socio-political game with the aim of disseminating specific values and sharing various ideas that seem relevant to a society. The Astrid Lindgren Memorial Award (ALMA) is the most generous children’s literature award in monetary terms – and, at the same time, one of the largest literary awards. The study examines the details and choices of ALMA nomination, provides a brief insight into the problems of the awarding phenomenon, as well as considers ALMA in the context of Latvian book publishing.
The Influence of the Digitalization of the Banking System on the Transformation of Cash and Money Circulation in the Russian Federation
Authors: Bazhenov Yuri N. , Rumiantceva Svetlana T.
Published: May 2021

The purpose:to investigate the impact of digital technologies in the banking sector on the transformation of cash circulation in the Russian Federation.Methods:comparative-statistical, system, expert-analytical.Results: the reasons that determine the possibilities for expanding the use of non-cash payments are noted, the advantages of non-cash payments and QR payments are determined.

Conclusions:the author substantiates the development and implementation of the digital economy and its impact on the control of cash flows of all counterparties of the financial system.
Corporate budget governance through the operating managers engagement: Does locus of control matter?
Authors: Dakhli Anissa
Published: May 2021

The current study aims to investigate the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. The data is gathered via a questionnaire administered to 75 managers from Tunisian hotels. To test the hypothesis of this study, moderated regression analysis was performed. Our results in a developing country setting confirm the contingent aspect of budgetary participation and show that the locus of control moderates the budgetary participation effects on job satisfaction. Budgetary participation was found to have a positive effect on internal managers while having a negative effect on external managers. The results suggest that it is necessary for Tunisian hotels to focus on the broader context in which budgetary participation is used. This latter has two aspects: structural and behavioral. The success of budget participation certainly depends on the organizational setting in which it is used but also on the psychological willingness of actors involved to develop and succeed in such budgetary practice.
A collagen thin film-based bioimpedance sensor for cell proliferation rate assessment
Authors: Ashoorirad Masoomeh , Baghbani Rasool , Fallah Ali , Jooyan Najmeh , Ghaffari Maryam
Published: May 2021

In this paper, a bioimpedance sensor used to measure the impedance
behavior of the biological cells cultured on a scaffold of collagen thin
films. The collagen thin films with different concentrations were
created on a 1-hexadecanethiol modified surface of the interdigitated
electrodes(IDEs). The mesenchymal stem cells(MSCs) and human umbilical
vein endothelial cells(HUVECs) were cultured on the collagen thin films.
The interaction and the proliferation rate of these cells were
investigated by the microscopic, and bioimpedance approaches. Results
showed that the MSCs, and HUVECs excellently attached to the collagen
thin films. Impedance measurements of the cells cultured on the collagen
thin film were performed by a Hioki IM3570 impedance analyzer at the
frequency band of 10 kHz to 1MHz at 10 mV. Bioimpedance measurements
showed that the proliferation rate of both MSCs, and HUVECs increased by
decreasing the collagen thin films concentration. After 48 h, the
differential impedances (ΔΖ ) of the MSCs cultured on the collagen thin
layers with concentrations of 250μg/mL,500μg/mL , and 1000μg/mL measured
3.09Ω≤Δ≤48.03Ω, 2.62Ω≤Δ≤45.79Ω, and 1.9Ω≤Δ≤25.22Ω, respectively. Also,
ΔΖ of the HUVECs obtained 27.3Ω≤Δ≤39.2Ω, 8.25Ω≤Δ≤18.43Ω, and
0.96Ω≤Δ≤9.6Ω for the corresponding frequency band and collagen thin
films concentrations.
Psychological hesitance and myths related to COVID-19 vaccine is a hindrance in vaccination process in Pakistan
Authors: AIN NOOR , -Ul-Ain Noor , Sajjad Saleeha
Published: May 2021

The entire world is dealing with this pandemic of COVID-19 since December 2019. And several variants of this SARS-COV2 virus have occurred and they have more impact on the increase in the mortality rate and it has now increased to more than 5 percent up till now which is quite an alarming state. But despite this, every day increasing mortality rate the vaccine which is now available for use is not considered to be effective by the general population due to their self-created myths and this leads them to be reluctant to the vaccine. And that’s why the vaccination process is still far slow as we know that the number of cases is getting increased day by day the immunization by the vaccine is much important to cope up with this challenging pandemic. There is a need to avoid the psychological considerations for the vaccination because vaccine provision is important to provide the maximum number of individuals with the vaccine so the more complex states of this variant form of viral infection could be deal with in a more sophisticated manner.
Transesophageal Echocardiography Probe Induced Recurrent VF In A Child with Severe RV Dysfunction. Report of a Rare Case
Authors: Datt Vishnu , Virmani Sanjula , Wadhwa Rachna , Agarwal Saket , Malik Shardha , Sharma Varun
Published: May 2021

The safety of transesophageal echocardiography (TEE) probes has been
documented in pediatric patients (neonates, infants, and small children
even < 2.5 Kg). The overall safety profile of TEE probe is
quite favourable with a reported incidence of complications is about
1-3%. However, insertion of the TEE probe can induce vagal and
sympathetic reflexes such as hypertension or hypotension, non-sustained
ventricular and supraventricular tachyarrhythmias or bradyarrhythmias
[3rd degree heart block], and even angina and myocardial infarction.
We hereby document a repeated and fatal intraoperative VF precipitated
by TEE probe in a 2-year-old, 10 kg paediatric patient diagnosed with
ostium secundum atrial septal defect (OS-ASD), supravalvular pulmonary
stenosis (PS) and severe right ventricular (RV) dysfunction.
An efficient algebraic multigrid method for second order elliptic equations on polygonal domains
Authors: Li Ming
Published: May 2021

Based on a coarsening strategy of adjacency matrix, a new algebraic
prolongation operator is developed for standard V-cycle multigrid method
to accelerate the whole process. An efficient algebraic multigrid (EAMG)
method is proposed for solving large-scale linear systems, arising from
finite element (FE) discretization of second order elliptic boundary
value problems. Numerical experiments on polygonal domains are conducted
to demonstrate the EAMG computation is more efficient than standard
method.
HOXC10 Suppresses Browning to Maintain White Adipocyte Identity
Authors: Tan H.Y. Angeline , Sim M.F. Michelle , Tan Shi-Xiong , Ng Yvonne , Gan Sin Yee , Li Hongyu , Neo Suat Peng , Gunaratne Jayantha , Xu Feng , Han Weiping
Published: May 2021

Promoting beige adipocyte development within white adipose tissue (WAT) is a potential therapeutic approach to staunch the current obesity epidemic. Previously, we identified homeobox-containing transcription factor HOXC10 as a suppressor of browning in subcutaneous WAT. Here, we provide evidence for the physiological role of HOXC10 in regulating WAT thermogenesis. Analysis of an adipose-specific HOXC10 knockout mouse line with no detectable HOXC10 in mature adipocytes revealed spontaneous subcutaneous WAT browning, increased expression of genes involved in browning, increased basal rectal temperature, enhanced cold tolerance, and improved glucose homeostasis. These phenotypes were further exacerbated by exposure to cold or a β-adrenergic stimulant. Mechanistically, cold and β-adrenergic exposure led to reduced HOXC10 protein level without affecting its mRNA level. Cold exposure induced cAMP-dependent protein kinase–dependent proteasome-mediated degradation of HOXC10 in cultured adipocytes, and shotgun proteomics approach identified KCTD2, 5, and 17 as potential E3 ligases regulating HOXC10 proteasomal degradation. Collectively, these data demonstrate that HOXC10 is a gatekeeper of WAT identity, and targeting HOXC10 could be a plausible therapeutic strategy to unlock WAT thermogenic potentials.
HOXC10 suppresses browning to maintain white adipocyte identity
Authors: Tan H. Y. Angeline , Sim M. F. Michelle , Tan Shi-Xiong , Ng Yvonne , Gan Sin Yee , Li Hongyu , Neo Suat Peng , Gunaratne Jayantha , Xu Feng , Han Weiping
Published: May 2021

Promoting beige adipocyte development
within white adipose tissue (WAT) is a potential therapeutic approach to
staunch the current obesity epidemic. Previously, we identified
homeobox-containing transcription factor HOXC10 as a suppressor of browning in subcutaneous
WAT. Here, we provide evidence for the
physiological role of HOXC10 in regulating WAT thermogenesis. Analysis of an
adipose-specific HOXC10 knockout mouse line with no detectable HOXC10 in mature
adipocytes revealed spontaneous subcutaneous WAT browning, increased expression
of genes involved in browning, increased basal rectal temperature, enhanced
cold tolerance and improved glucose homeostasis. These phenotypes were further
exacerbated by exposure to cold or a β-adrenergic stimulant. Mechanistically,
cold and β-adrenergic exposure led to reduced HOXC10 protein level without
affecting its mRNA level. Cold exposure induced PKA-dependent
proteasome-mediated degradation of HOXC10 in cultured adipocytes and shotgun
proteomics approach identified KCTD 2, 5 and 17 as potential E3 ligases regulating
HOXC10 proteasomal degradation.
Collectively, these data demonstrate that HOXC10 is a gatekeeper of WAT
identity, and targeting HOXC10 could be a plausible therapeutic strategy to
unlock WAT thermogenic potentials.
Formas de ver, modos de conocer, maneras de representar. Literatura y cultura visual en el imaginario periodístico de Larra
Authors: Cantos Casenave Marieta
Published: May 2021

Este trabajo examina cómo los dispositivos ópticos popularizados desde finales del XVIII, y el nuevo régimen visual a que dieron lugar, incidieron en el modo de conocer y representar el mundo y de qué manera afectó al imaginario desarrollado por Larra. A este fin se repasan las transformaciones relacionadas con la tecnología de la visión, al modo en que afectó a la transmisión del conocimiento y la conformación de la opinión y, finalmente, cómo Larra, en sus artículos periodísticos, intenta conciliar el poder de la palabra con el de la nueva cultura visual, que trata de acaparar la atención del público.
Novos desafios epistemológicos para a ciência da informação
Authors: Araújo Carlos Alberto Ávila
Published: May 2021

Neste texto são discutidos elementos e características da realidade informacional contemporânea, isto é, dos modos de se produzir, fazer circular, organizar, usar e se apropriar da informação, no contexto atual. Inicialmente, realiza-se uma problematização de sete termos e conceitos usados para descrever essa realidade: fake news, testemunhal falso, discurso de ódio, negacionismo científico, desinformação, infodemia e pós-verdade. A seguir, busca-se apresentar um enquadramento de tais fenômenos enquanto um objeto de estudo da ciência da informação. Para tanto, tal cenário é caracterizado a partir dos três principais modelos de estudo da ciência da informação: o físico, o cognitivo e o social. Analisa-se a contribuição de cada um deles para o estudo da realidade informacional contemporânea, identificando aspectos como o efeito bolha, os clickbaits, o viés de confirmação, o culto do amadorismo e a cultura da pós-verdade. Por fim, apresenta-se a discussão de uma possível virada veritística no campo, de forma a se pensar em elementos não contemplados até aqui pela ciência da informação em sua tarefa e desafio de produzir adequadas compreensões e diagnósticos dos fenômenos atuais. Como conclusão, defende-se que apenas diagnósticos precisos e abrangentes de tais fenômenos permitirá à ciência da informação desenvolver serviços e sistemas capazes de combater seus efeitos nocivos.
Dos discursos sobre la integración entre la ciencia de la información, la archivística y la bibliotecología
Authors: Linares Columbié Radames , Romero Manuel Alejandro
Published: May 2021

Objetivo. Se examinan los procesos de integración desarrollados entre los cuerpos de conocimientos identificados como archivística, bibliotecología y ciencia de la información, desde los discursos teóricos de los estudiosos Miguel Ángel Rendón Rojas y Armando Malheiro da Silva. Metodología. Mediante la investigación documental como herramienta, se examinan las circunstancias institucionales, profesionales, epistemológicas y científicas que condicionaron los escenarios que sirvieron de plataforma para la aparición de las perspectivas disciplinares e interdisciplinares que marcaron la historia del campo informacional y las propuestas de los autores que se examinan. Resultados.  Se discuten y  detallan las argumentaciones de Rendón Rojas y Silva que retomaron  la discusión disciplinar en el campo informacional proponiendo sus lecturas particulares. Conclusiones. Se concluyó que el complejo proceso de integración es explicable por una coyuntura económica, científica, informacional y tecnológica existente desde los finales del siglo pasado, que sirvió de contexto impulsor del fenómeno que desarrollaron desde sus miradas Rendón Rojas y Silva.
Una epistemología dialéctica para el análisis de la ciencia
Authors: Rendón Rojas Miguel Ángel
Published: May 2021

El objetivo de este artículo es encontrar una epistemología que permita fundamentar el conocimiento científico, responder las interrogantes que aparecen en su construcción y permita su ulterior desarrollo. Como metodología se utilizan métodos propios de la filosofía: la hermenéutica para la interpretación de textos, el análisis y síntesis para descomponer las ideas de los textos leídos y recomponerlos en una nueva visión dentro de la problemática analizada; y la deducción para obtener inferencias válidas a partir de esas ideas obtenidas. Se concibe a la epistemología no como una disciplina científica particular ni como una disciplina prescriptiva, sino como una rama de la filosofía que estudia la ciencia. Se propone el realismo dialéctico hermenéutico como marco filosófico que soporta y orienta esa epistemología buscada, por lo que se analizan el realismo, la dialéctica y la hermenéutica. Resultados: se justifican tanto un realismo alejado del dogmatismo estático que requiere un sujeto cognoscente pasivo, como un constructivismo apartado de subjetivismos y relativismos. Conclusiones: una epistemología realista dialéctica hermenéutica resulta útil para el análisis de la ciencia en general y de la ciencia de la información en particular ya que permite explicar el devenir de ambas y el problema de la relación entre teorías nuevas y antiguas; la inter y transdisciplina; así como el papel del sujeto y la sociedad en la construcción de la ciencia sin negar la objetividad.
Implementación de una política de acceso abierto en tres instituciones argentinas
Authors: Zanotti Agustín , Isoglio Antonela , Piccotto Natalia
Published: May 2021

En Argentina, el movimiento de Acceso Abierto (AA) comenzó a difundirse entre bibliotecarios e investigadores desde 2003. El gobierno nacional impulsó la vía verde al AA mediante la creación del Sistema Nacional de Repositorios Digitales y el mandato de colocar en disponibilidad pública los resultados y datos de investigación financiados con fondos estatales (Ley 26.899). A lo largo del artículo se examinó el proceso de implementación de esta política en tres instituciones del Sistema Nacional de Ciencia, Tecnología e Innovación: el Consejo Nacional de Investigaciones Científicas y Técnicas, la Universidad Nacional de Córdoba y la Universidad Nacional de Villa María. El estudio de caso se basa en una matriz comparativa con datos obtenidos de sitios web institucionales y de repositorios, entrevistas a informantes clave y análisis de textos legales. Ésta consta de cinco dimensiones: tecnología; procedimientos; contenidos; visibilidad y usabilidad; acciones complementarias. Los resultados demuestran que el crecimiento del AA expresa trayectorias particulares en cada institución, las cuales se manifiestan en formas organizativas y procesos de trabajo, volumen y tipo de contenidos depositados, pautas administrativas y tecnologías adoptadas, entre otros aspectos. Se observa aquí una interacción entre la política general, los contextos locales y los responsables de la implementación.
Bibliotecas escolares en prospectiva: el Programa Integral de Bibliotecas Escolares de la provincia de Buenos Aires
Authors: Peón Javier Oscar
Published: May 2021

Se presenta un recorrido por las principales líneas de política pública dirigida a bibliotecas escolares en Argentina, para centrarse en el desarrollo de la experiencia de trabajo del Programa Integral de Bibliotecas de la provincia de Buenos Aires. Las reflexiones sobre los puntos nodales de dicha política, se articulan con el planteo sobre los debates y desafíos que se presentan, para continuar fortaleciendo las bibliotecas escolares y profesionalizando a sus bibliotecarias y bibliotecarios.
The Effect of Adding Herbal Extracts to Drinking Water on Body Temperature, Level of Thyroid Hormones and H:L Ratio in the Blood of Broiler Chickens Exposed to Elevated Ambient Temperature
Authors: Skomorucha Iwona , Sosnówka-Czajka Ewa
Published: May 2021

The aim of the study was to determine the effect of supplementing drinking water with extracts from lemon balm, sage and nettle on body temperature, level of thyroid hormones and the heterophil to lymphocyte (H:L) ratio in the blood of broiler chickens exposed to elevated rearing temperature. One-day-old Ross 308 chicks were divided into four groups: group I (CON) and experimental groups II (LB), II (S) and IV (N), in which, from 22 to 42 days of rearing, drinkers were supplemented with lemon balm extract, sage extract or nettle extract (2 ml/l water), respectively. In addition, at 5 weeks of growth, all the groups were exposed to elevated ambient temperature (up to 30°C) for 5 days, after which the recommended thermal conditions were reinstated. During the study, mortality, rectal temperature and radiated temperature of the broilers were monitored. Blood was collected from 10 birds per group to determine the concentration of thyroid hormones (T3 and T4) and to make blood smears. The H:L ratio was determined based on the percentage of heterophils (H) and lymphocytes (L). The herbal extracts from lemon balm, sage and nettle, added to drinking water at 2 ml/l, reduced the blood level of the thyroid hormone (triiodothyronine) and rectal temperature in the experimental broilers during the initial period of thermal stress. Chickens receiving the nettle extract were also characterised by lower radiated temperature of the unfeathered body, a lower H:L ratio in the blood during the increase in ambient temperature, and the lowest mortality percentage. It can therefore be considered that the dietary supplementation of nettle, in the form and concentration used in this study, had the most favourable effect on the physiological status of the birds (body temperature, level of thyroid hormones and H:L ratio) exposed to elevated ambient temperatures (30°C), and thus on their welfare.
Emissions of Gaseous Pollutants from Pig Farms and Methods for their Reduction – A Review
Authors: Chmielowiec-Korzeniowska Anna , Tymczyna Leszek , Wlazło Łukasz , Trawińska Beata , Ossowski Mateusz
Published: May 2021

Agriculture contributes significantly to anthropogenic emissions of greenhouse gases (GHG). Livestock production, including pig production, is associated with several gaseous pollutants released into the atmosphere, including carbon dioxide (CO2), methane (CH4), ammonia (NH3) and nitrous oxide (N2O). Emissions of volatile organic compounds (VOCs), including alcohols, aldehydes, and aromatic and aliphatic hydrocarbons, as well as typically odorous pollutants, are an inseparable element of raising and breeding farm animals. These emissions can degrade local and regional air quality, contribute to surface water eutrophication and acid rain, and increase the greenhouse gas footprint of the production sector. The paper is organized as follows. First, the sources and factors influencing the level of emissions from pig houses are described. Next, the effects of dietary methods (optimization of animal diets), hygienic methods (including microclimate optimization) and technological methods (application of technological solutions) for mitigating emissions from pigs are discussed.
Genetic diversity and structure analysis of Croatian garlic collection assessed by SSR markers
Authors: Poljuha Danijela , Franić Mario , Kralj Ines , Weber Tim , Šatović Zlatko , Ban Dean , Toth Nina , Dumičić Gvozden , Kereša Snježana , da Cunha Camila Pinto , Goreta Ban Smiljana
Published: May 2021

This study examines genetic diversity and structure of a Croatian garlic germplasm collection using 13 simple sequence repeat (SSR) markers. A total of 71 alleles were observed across 64 accessions representing 3 Croatian regions (Istria, Dalmatia and continental Croatia) and 16 foreign landraces, with an average of 5.46 alleles per locus. Among the 80 accessions analysed, 61 distinct multilocus genotypes (MLG) were identified, of which 51 represented unique genotypes and the remaining accessions were divided into 10 MLG groups, comprising potential duplicates or redundant genotypes. Model-based Bayesian and hierarchical UPGMA clustering approaches revealed five major groups within the collection which partially correlated with geographical origin. The analysis of molecular variance (AMOVA) showed that the majority (87.71%) of the total molecular diversity is within the Croatian groups of accessions, even though a significant share (12.29%) of diversity derived from genetic diversity among groups. These results support regional structuring, as well as the existence of significant diversity within local populations. This study is the first comprehensive report on an extensive evaluation of genetic resources of garlic maintained by Croatia with the aim of setting the course for future preservation strategies with particular emphasis on the value of diversity in the context of climate change both on macro and micro levels.
Depositional environment of the Bagh-e-Vang Formation – the only occurrence of upper Lower Permian in Iran
Authors: Yegane Bizhan Yousefi , van Loon Tom A.J. , Fard Sakine Arefi , Farahpour Mohammad Mehdi , Sharahi Safoora Yasbolaghi
Published: May 2021

A transgression of the Tethys Ocean occurred in east central Iran, like in other areas of the Tethys Ocean, around the Yakhtashian/Bolorian (regional chronostratigraphical units corresponding with the Artinskian/Kungurian of the Early Permian) transition. This led to the development of a carbonate platform that is represented in the Shirgesht area on the northern part of the Tabas Block by the Bagh-e-Vang Formation, which constitutes the only known sedimentary unit from the late Early Permian in Iran. Field data and thin-section analysis indicate deposition on a carbonate ramp with barriers separating a lagoonal area with intertidal mud flats from the open-marine environment. The overall transgressive development is indicated by the presence of open-marine sediments on top of the barrier and lagoonal sediments.
Lacustrine deltas and subaqueous fans: almost the same, but different – a review
Authors: Gruszka Beata , Zieliński Tomasz
Published: May 2021

Although deltas and subaqueous fans are both formed in the same near-shore zones of basins, the hydraulic conditions for their formation, development and sedimentary records are different. The present review discusses the results of previously published studies of fan deltas (Gilbert-type deltas) and subaqueous fans of lacustrine and glaciolacustrine environments. The depositional mechanisms of deltas and subaqueous fans, textural and structural features of the lithofacies associations and their typical lithofacies are presented. The characteristics of subaqueous fans, which are still relatively poorly understood and are often overlooked in sedimentological interpretations of lacustrine sedimentary successions, receive particular attention. The palaeoenvironmental and lithological differences between deltas and sub-aqueous fans are highlighted.
Interpretations of the Relationship Between Theatre and Crisis
Authors: Cozma Diana
Published: May 2021

The paper aims to analyse the relationship between theatre and crisis from the viewpoint of the role played by the theatre in exploring and presenting extreme situations, namely crisis situations. The impact of crisis on theatre determines the apparition of different theatrical viewpoints which are not meant to offer concrete solutions to the crisis, but which may contribute to the identification of possible ways of solving it due to its capacity to reveal certain aspects of the crisis which manifests itself on different levels of reality. At the same time, this relationship is viewed from the perspective of Antonin Artaud, The Living Theatre, Jerzy Grotowski and Samuel Beckett. Moreover, the paper makes reference to the fact that, in the current pandemic, the theatre performance faces a specific crisis, that is the crisis of audience.
The structuring of cash flow information as part of strategic management accounting
Authors: SHALAEVА Lyudmila V.
Published: May 2021

Subject. Considered together with assets, liabilities, financial results, cash flows give a comprehensive view of the company's position and its market value. Such estimates are important for strategic management and should be based on the reliable information, which may proceed from strategic management reporting.
Objectives. I outline aspects for structuring the cash flow information as part of strategic management reporting.
Methods. Practical recommendations are based on proceedings of the Russian and foreign scholars, methods of analysis, synthesis and generalization.
Results. The article presents methodological principles for structuring the cash flow information, which are focused on aspects, subjects of strategic control and regulation, key strategic benchmarks of net cash flows, its balance, significance for key strategic values, as they shape the structure, content and purpose of the strategic management statement on cash flows.
Conclusions and Relevance. The aspects for structuring the cash flow information help develop methodological principles for strategic management reporting and accounting and improve the quality of information supplied for strategic management. The findings are of practical significance for enhancing strategic management reporting on cash flows so as to improve the quality of available information for assessing the financial position and an increment of the market value of a company.
Defining the Fair Value concept for IFRS application
Authors: GORODILOV Mikhail A. , RADEVICH Anna A.
Published: May 2021

Subject. This article discusses the issue of defining the Fair Value concept, its similarity and identification with the concept of Market Value. It examines the specifics of each particular value, defines the concept of Fair Value, and analyzes approaches (methods) of fair value valuation, clarifies existing problems of determining fair value for the purposes of IFRS application.
Objectives. The article aims to define the notion of Fair Value and appropriate use in accounting, as well as explore approaches to assess fair value.
Methods. For the study, we used a comparative analysis.
Results. The article says of many inconsistencies in the valuation of fair value, starting with the lack of a clear definition of fair value in IFRS, which is actually identified with the concept of market value. It proposes a refined definition of fair value and identifies fundamental differences between fair and market values, which are based on the procedures used in their assessment.
Conclusions. Fair and market values are two different types of valuation. Fair value can be the same as market value, but only if there is an active market available. There is no single concept of Fair Value presented in scientific and special literature. The same approaches are used in fair (IFRS) and market (valuation standards) assessments, but the methods described for each approach are not always the same.
Upgrading the institution of family through the lens of its structural and functional modifications
Authors: SADYKOV Ramil' M. , BOL'SHAKOVA Natal'ya L.
Published: May 2021

Subject. As the social life transforms, the institution of family is getting more modern and demonstrates new forms and changes in the principal functions. The process induces the emergence of various social problems associated with the economic and financial status of family, psychoemotional tensions, asocial behavior of parents and children.
Objectives. We herein analyze modernization processes of the institution of family as the social life transforms, and evaluate it in terms of its structural and functional changes. The study offers specific actions to be performed for strengthening the institution of family.
Methods. The study is based on a set of general scientific methods, including logic, systems, comparative, functional, statistical and sociological analysis.
Results. Development processes of family are shows to be controversial in the Russian society. They are not always definite, demonstrating some differences. As the market relations and private ownership rapidly evolve, many family values, traditions and standards perish, while new one being just in their infancy. Marital relations, institutions of kinship, parenthood go beyond the idea of family, thus ultimately loosing family values, which used to be very significant. In new socio-economic circumstances, family serves for many various purposes, which often diverge from traditional ones.
Conclusions and Relevance. In Russia, the modern family undergoes the modernization process. Family acquires new forms and changes its key functions, which should be further studied. Marital relations, institutions of kinship, parenthood go beyond the idea of family, thus ultimately undermining marital values, which used to be very important. Family dysfunctions, unstable relationships of spouses can be seen in both wealthy and less financial protected families. To support and strengthen the institution of family, we propose specific socio-economic, socio-psychological and socio-medical actions.
Prioritizing structural reform areas: Methodological aspects
Authors: KRINICHANSKII Konstantin V. , LAVRENT'EV Aleksei S.
Published: May 2021

Subject. This article examines the theoretical basis for prioritizing structural reforms in countries and regions.
Objectives. The article aims to develop a methodology that helps identify and rank the areas of structural policy and structural reforms by their priority.
Methods. For the study, we used a regression analysis, gap analysis, benchmarking, cross-country and regional comparison, and graphical presentation of data.
Results. The article proposes a methodology of quantitative assessment and ordered estimate of the priorities of structural reforms. It shows maps of the priorities of the target region, namely the Chelyabinsk Oblast, and the group of regions that have a development pattern similar to the model region, or competitor regions.
Conclusions. The problem of increasing the rates of economic growth and well-being standard in the regions can be tackled through structural policies based on prioritizing the economy areas and concentrating resources in the selected ones.
Spatial evaluation of the improvement of the municipal entity governance framework
Authors: OVESHNIKOVA Lyudmila V. , SIBIRSKAYA Elena V. , KOMAREVTSEVA Ol'ga O.
Published: May 2021

Subject. This article deals with the issues of management of a municipal formation and implementation of national projects in the constituent entities of the Russian Federation. Objectives. The article aims to develop a spatial methodology to assess the improvement of the municipal formation management mechanism and test this methodology regarding the Orel Oblast municipalities as a case study. Methods. For the study, we used speculative and estimating methods. Results. The methods used to assess the modernization of the management system are focused on the study of the competitiveness and socio-economic development of municipalities and the region. The article proposes a methodology to evaluate the processes of modernization of the municipal formation management mechanism on the basis of the relationship with the areas of national projects implemented in the Orel Oblast. Conclusions. In terms of development level, most of the Orel Oblast municipalities do not meet the requirements stated in the national projects.
A methodology of spatial organization of the cities of St. Petersburg agglomeration: Its importance for regional development purposes
Authors: OLIFIR Denis I.
Published: May 2021

Subject. This article deals with the issues of spatial organization of the cities of St. Petersburg metropolitan area and potential socio-economic relationships between them in the form of clusters.
Objectives. The article aims to determine the prospective relationships between the cities of St. Petersburg metropolitan area using optimal accessibility and centrality indicators.
Methods. Based on the principle of polycentrism, the study involves systems and mathematical analyses, and the grouping method.
Results. The article determines the absolute index of optimal interconnectedness (accessibility) and the centrality degree between the cities of St. Petersburg metropolitan area.
Conclusions. The presented methodological approach to spatial organization of metropolitan cities helps identify potential relationships between them considering the possible future creation of specialized clusters.
OPTIMASI PRODUKSI CRUMB RUBBER DENGAN MENGGUNAKAN LINEAR PROGRAMMING
Authors: Devani Vera , Kartika Putri
Published: May 2021

PT. PPB merupakan perusahaan yang bergerak di bidang industry karet. Perusahaan tersebut memproduksi crumb rubber SIR 10 dan crumb rubber SIR 20. Metode yang digunakan pada penelitian ini adalah Linear Programming. Linear programming adalah merupakan suatu metoda penyelesaikan solusi optimum dengan memperhatikan pengalokasian sumber daya yang tersedia. Dari hasil penelitian dapat diperoleh keuntungan optimal perusahaan untuk satu kali produksi sebesar Rp 69.473.690 dan perusahaan mampu memproduksi produk crumb rubber SIR 10 sebesar 1,05 kali produksi dalam satu hari. Kebutuhan waktu setiap proses produksi adalah pencucian 1,05 jam, pemecahan 1,76 jam, penggilingan 2,63 jam, pengeringan 454,72 jam, dan packing 1,05 jam. Kebutuhan bahan baku 33,68 ton dan tenaga kerja 40 orang.  Berdasarkan analisis sensitivitas diperoleh bahwa perubahan yang dilakukan terhadap solusi optimum masih berada pada nilai tolerasi yang ditetapkan oleh perusahaan
MODEL SOSIAL BISNIS PAGUYUBAN PENGEPUL SAMPAH MANDIRI TANGERANG SELATAN DENGAN PENDEKATAN ERGONOMI PARTISIPASI
Authors: Kristina Helena Juliana , Kosasih Wilson , Salomon Lithrone Laricha
Published: May 2021

Pengelolaan sampah berbasis komunal dengan orientasi ekonomi diharapkan dapat mengurai masalah sampah di Indonesia. Namun, kerja sama dan kolaborasi kegiatan antar lembaga keduanya baik sosial dan ekonomi perlu digalakkan. Sementara itu, komunitas pengelolaan sampah mutlak harus ada demi perubahan paradigma dan keberlanjutan di masyarakat, baik dalam gerakan sosial maupun perekayasaan sosial. Penelitian ini bertujuan untuk mengembangkan model sosial bisnis paguyuban pengepul sampah mandiri di kota Tangerang Selatan. Penelitian ini adalah eksploratory study yang telah mengumpulkan data menggunakan pendekatan ergonomi partisipasi dengan wawancara terstruktur (in-depth interview) dan peta empati B2B. Peta empati tersebut menganalisis demografi para pengepul sampah mandiri, dan mengembangkan pemahaman yang lebih baik tentang lingkungan, perilaku, kepedulian dan aspirasi mereka. Hasilnya, studi ini mengusulkan model sosial bisnis sebagai fondasi pendirian paguyuban pengepul sampah mandiri.
INTEGRASI IDEAS FRAMEWORK DAN BRIEF SURVEY DALAM MENGEVALUASI MUSCULOSKELETAL DISORDERS
Authors: Wardana Muhammad Rafi , Fathimahhayati Lina Dianati , Pawitra Theresia Amelia
Published: May 2021

Pabrik Tahu Pak Kasimin merupakan salah satu industri tahu yang memproduksi tahu mentah dan tahu goreng. Pabrik yang berlokasi di Kelurahan Selili Kota Samarinda ini telah beroperasi sejak tahun 30 lalu dengan target produksi perharinya yaitu 150 kg tahu. Target produksi yang cukup besar ini menimbulkan berbagai keluhan oleh pekerjanya, salah satunya yaitu keluhan musculoskeletal disorders pada saat melakukan proses produksi tahu. Penelitian ini bertujuan untuk memberikan usulan perbaikan terhadap postur kerja pada Pabrik Tahu Pak Kasimin. Metode yang diterapkan pada penelitian ini yaitu IDEAS Framework sebagai kerangka utama penelitian, metode BRIEF Survey untuk mengevaluasi postur kerja, dan kuisioner Nordic Body Map untuk mengidentifikasi keluhan musculoskeletal disorders. Hasil evaluasi yang dilakukan menggunakan BRIEF Survey didapatkan bahwa pada postur kerja aktivitas penyaringan bubur kedelai memiliki skor rata-rata 3 (risiko tinggi) dan penyusunan kayu bakar juga memiliki skor rata-rata 3 (risiko tinggi) sehingga perlunya dilakukan perbaikan pada stasiun kerja tersebut.
PENENTUAN PERSEDIAAN OPTIMAL PACKING MATERIAL MENGGUNAKAN METODE FIS MAMDANI PADA PERUSAHAAN TEKSTIL DI JAWA TENGAH
Authors: Yudianingrum Risa Dista
Published: May 2021

Pengelolaan persediaan merupakan bagian penting dalam perusahaan yang mendukung berlangsungnya proses produksi. Namun dalam pengelolaan persediaan barang, masih ditemukan beberapa persediaan barang yang jumlahnya berlebihan dan ada yang kekurangan. Perlu adanya analisis jumlah pengadaan barang yang dapat menyebabkan jumlah persediaan barang menjadi optimal. Apabila dapat ditentukan jumlah pengadaan barang optimal, maka jumlah persediaan barang juga akan optimal karena jumlah persediaan barang adalah jumlah stok awal barang ditambah jumlah pengadaan barang. Penelitian ini menerapkan Metode FIS (Fuzzy Inference System) Mamdani untuk menentukan jumlah pengadaan barang yang optimal berdasarkan jumlah stok awal barang dan jumlah permintaan barang. Disusun model FIS Mamdani dengan menentukan Himpunan Fuzzy sebagai variabel linguistik pembentuk aturan dalam model persediaan agar dapat menghasilkan jumlah persediaan barang optimal dan memenuhi batas yang diberikan oleh perusahaan. Hasil penelitian pada 4 jenis barang yang dipilih menunjukkan bahwa jumlah pengadaan barang berdasarkan model persediaan FIS Mamdani lebih baik dibandingkan dengan pengadaan real di perusahaan tekstil Jawa Tengah.
EMOTIONAL NEEDS ASSESSMENT OF ATTRIBUTES OF ALTERNATIVE POWER GENERATOR TO KUALA DISTRICT COMMUNITIES
Authors: GINTING ROSNANI , Hidayati Juliza , Zulfin Muhammad , Malik Alfin Fauzi
Published: May 2021

The purpose of this study to identify the technical needs and requirements of in Langkat District related to the power generation design variables, outlined in the form of a functional and non-functioning questionnaires. The power plant product attributes based on the results of the kano questionnaire distribution revealed that the price attribute and durability of the generator was in the attractive category. while the attributes of ease of operation are included in the one dimensional category. while aesthetics is the only attribute that falls into the indifferent category
Sztuka i socjologia na przykładzie filmów Małgorzaty Szumowskiej
Authors: Grodź Iwona
Published: May 2021

Celem tekstu jest wskazanie związków filmu z socjologią na przykładzie filmów Małgorzaty Szumowskiej. Innym ważnym kontekstem jest połączenie podejścia empowerment (umocnienie) – jego zastosowania w pracy społecznej w kontekście terapii sztuką – z rozwiązywaniem problemów społecznych i podnoszeniem jakości życia beneficjentów tej pomocy. Zainicjowane rozważania mają wskazać użyteczność filmoterapii, zwłaszcza dla praktyki społecznej i edukacyjnej. Metodologia to badania porównawcze i zdobycze pedagogiki emancypacyjnej.
W poszukiwaniu sensu zdarzeń za pośrednictwem świata filmu z perspektywy poznawczo-narracyjnej
Authors: Woźniak Urszula
Published: May 2021

Celem opracowania jest przybliżenie teorii wyjaśniających kwestię oddziaływania filmuna procesy rozumienia zarówno własnych postaw i zachowań, jak i otoczenia społecznego. Obszar podjętych poszukiwań wyznaczają teorie z zakresu: psychologii mediów oraz wywodzące się z paradygmatu poznawczo-narracyjnego. Omówione zostały koncepcje: identyfikacji, relacji paraspołecznych oraz kluczowe rozstrzygnięcia w zakresie znaczenia procesów narracyjnych dla tożsamości jednostki.
Complessità linguistica e testuale in alcune descrizioni scritte da apprendenti d’italiano di livello intermedio
Authors: Kucharska Anna
Published: May 2021

La produzione scritta è un’attività complessa che richiede l’attivazione di competenze linguistiche, sociolinguistiche e pragmatiche. Il presente articolo mira a presentare la problematica della ricchezza linguistica nonché della complessità testuale in riferimento alle macro-operazioni descrittive proposte da Adam (1989, 2011), ai campi semantici, alla quaestio e ai mezzi stilistici. Il suo scopo consiste nella verifica dell’ipotesi della presenza della descrizione in quanto genere particolare di discorso scolastico regolato da norme specifiche.Różnorodność technik językowych i strategii tekstualnych opisów zredagowanych przez osoby uczące się języka włoskiego na poziomie średnio zaawansowanymNiniejszy artykuł ma na celu przedstawienie charakterystycznych cech tekstu opisowego redagowanego w sformalizowanym środowisku uniwersyteckim. W tym celu wypracowania studentów poddane zostały analizie według zestawienia makrooperacji zaproponowanego przez J.-M. Adam (1989, 2011). Dodatkowo zwrócono uwagę na obecność pól semantycznych, quaestio oraz figur stylistycznych. Wyniki dowodzą, że opis w procesie nauczania stanowi rodzaj tekstu należącego do dyskursu ćwiczeniowego, który jest regulowany swoistymi normami i nie ewoluuje wraz z doskonaleniem kompetencji językowych.
Il riflesso della diglossia italiana nella produzione letteraria: la complessità sociolinguistica del Veneto riflessa nei testi letterari di Ruzante e Zanzotto
Authors: Marcato Gianna
Published: May 2021

Il contributo mette a fuoco la realtà linguistica italiana attraverso la produzione artistica di due autori, Angelo Beolco (1496?–1542), detto Ruzante, e Andrea Zanzotto (1921–2011), che consentono di penetrare profondamente nella “questione della lingua” di due periodi cronologicamente lontani, ma essenzialmente collegati tra loro da una costante: la diglossia che, da sempre, caratterizza quell’intarsio linguistico e culturale che è l’Italia. In definitiva, raccogliendo l’invito contenuto nel titolo del convegno, la sfida che può venire dall’approccio a questi due autori è quella di consentire una più completa conoscenza dell’italianità.Odbicie włoskiej diglosji w produkcji literackiej: złożoność socjolingwistyczna dialektuweneckiego odzwierciedlona w tekstach literackich Ruzantego i ZanzottaArtykuł pokazuje złożoność rzeczywistości językowej Włoch poprzez analizę dzieł dwóch pisarzy: Angelo Beolco (1496?–1542), zwanego „Ruzante”, oraz Andrei Zanzotto (1921–2011). Ich twórczość, pochodząca z odległych od siebie epok, łączy wspólna cecha – diglosja, która od zawsze była charakterystyczna dla pejzażu językowego Włoch. Fakt, że obydwaj autorzy ukazują w swojej twórczości złożony repertuar językowy, rzuca światło na wielowiekową dyskusję o kwestii językowej we Włoszech.
I foglietti illustrativi dei medicinali polacchi e italiani – indice di leggibilità di Robert Gunning
Authors: Dyda Anna
Published: May 2021

I medicinali sono una parte indispensabile nella vita dell’uomo e il loro uso corretto dipende spesso dalla comprensione dei testi che li accompagnano. Il presente articolo presenta l’analisi della leggibilità di uno di questi testi-accompagnatori del medicinale, ovvero dei foglietti illustrativi (FI). Nell’analisi sono stati presi in considerazione rispettivamente i FI dei medicinali polacchi e italiani. Per quanto riguarda la leggibilità si è fatto ricorso all’indice di leggibilità proposto da Robert Gunning.Polskie oraz włoskie ulotki dla pacjenta – indeks czytelności Roberta GunningaLeki pełnią istotną funkcję w życiu człowieka, a ich poprawne użycie zależy od właściwego zrozumienia tekstów, które im towarzyszą. Niniejszy artykuł bada czytelność jednego z tych tekstów, a mianowicie – ulotki dla pacjenta. Analizie zostały poddane teksty ulotek medycznych sporządzonych zarówno w języku włoskim, jak i w języku polskim. Do przeprowadzenia badania został wykorzystany indeks czytelności sformułowany przez Roberta Gunninga.
Segnali discorsivi nell’italiano e nell’ungherese: un’analisi di approccio contrastivo
Authors: Somogyi Judit W.
Published: May 2021

Lo studio tratta i segnali discorsivi attitudinali dell’italiano con l’intento di individuare le possibili cause delle difficoltà nella comprensione e nell’uso adeguato dell’italiano per apprendenti e utenti ungheresi. Sono menzionati l’origine dei connettivi e alcuni fattori extralinguistici rilevanti nell’apprendimento e nell’uso di tali elementi. L’analisi inoltre specifica gli argomenti seguenti: la variabilità formale negli usi testuali del verbo sapere; correlazioni tra posizione e funzione, con particolare attenzione alla posposizione; problemi d’interpretazione dei connettivi ricorrenti in sequenze.Znaczniki dyskursywne w języku włoskim i węgierskim – analiza kontrastywnaArtykuł omawia znaczniki dyskursu typowe dla języka włoskiego i opisuje możliwe trudności związane z ich właściwym zrozumieniem i odpowiednim użyciem w języku włoskim przez węgierskojęzycznych uczniów. Autorka wskazuje na pochodzenie konektorów oraz na kilka pozajęzykowych czynników istotnych w nauczaniu tychże elementów. Przeprowadzona przez autorkę analiza obejmuje także następujące zagadnienia: zmienność formalną w tekstualnych użyciach czasownika sapere, korelacje pomiędzy pozycją i funkcją (ze zwróceniem szczególnej uwagi na postpozycję), problem interpretacji powtarzających się konektorów.