bluuebunny/crossref_metadata_2025 huggingface dataset:
Predicting Redox Potentials by Graph-Based Machine Learning Methods
Authors: Jia Linlin , Brémond Éric , Zaida Larissa , Gaüzere Benoit , Tognetti Vincent , Joubert Laurent
Published: March 2024

The evaluation of oxidation and reduction potentials is a pivotal task in various chemical fields. However, their accurate prediction by theoretical computations, which is a complementary task and sometimes the only alternative to experimental measurement, may be often resource-intensive and time-consuming. This paper addresses this challenge through the application of machine learning techniques, with a particular focus on graph-based methods (such as graph edit distances, graph kernels, and graph neural networks) that are reviewed to enlighten their deep links with theoreti- cal chemistry. To this aim, we establish the ORedOx159 database, a comprehensive, homogeneous (with reference values stemming from density functional theory calculations), and reliable resource containing 318 one-electron reduction and oxidation reactions and featuring 159 large organic com- pounds. Subsequently, we provide an instructive overview of the good practice in machine learning and of commonly utilized machine learning models. We then assess their predictive performances on the ORedOx159 dataset through extensive analyses. Our simulations using descriptors that are computed in an almost instantaneous way result in a notable improvement in prediction accuracy, with mean absolute error (MAE) values equal to 5.6 kcal mol−1 for reduction and 7.2 kcal mol−1 for oxidation potentials, which paves a way toward efficient in silico design of new electrochemical systems.
Ice nucleation from drop-freezing experiments: Impact of droplet volume dispersion and cooling rates.
Authors: Addula Ravi Kumar Reddy , de Almeida Ribeiro Ingrid , Molinero Valeria , Peters Baron
Published: March 2024

Because homogeneous ice nucleation is important for atmospheric science, special assays have been developed to monitor ultra-pure nanoscale water droplets for nucleation as the temperature is gradually lowered to deeply supercooled conditions. To analyze the experimental data and predict droplet freezing, we develop model that accounts for the cooling rate and the distribution of droplet sizes. We use the model to analyze two sets of experimental homogeneous nucleation data with carefully controlled cooling rates and droplet sizes. Rate expressions based on classical nucleation theory describes both experiments well and with rate parameters in approximate agreement with theoretical predictions based on the thermodynamics of water. We further demonstrate that a failure to account for dispersion in droplet volumes reduces the apparent barriers for ice nucleation. We provide an open source code to estimate nucleation parameters from drop-freezing assays, and another code to account for dispersion of droplet volumes and predict the outcome of drop-freezing experiments. We also present a sensitivity analysis to find the effect of temperature uncertainty on the measured nucleation spectrum. Our framework may be directly useful in accounting for droplet polydispersity and cooling rates for ice nucleation in clouds. Although our analysis pertains to homogeneous nucleation, we note that similar strategies may be applied to heterogeneous ice nucleation on minerals and organic particles with variable surface areas and nucleation sites.
The effects of mixed metal oxide catalysts on the synthesis of cyclic carbonates from epoxides under atmospheric CO2 pressure.
Authors: Vergara-Arenas Blanca Ivonne , Nicholls Rachel L. , Negrón-Silva Guillermo E. , Lomas-Romero Leticia , Morales-Serna Jose Antonio , Nguyen Bao N.
Published: March 2024

One use of CO2 as a starting material in organic transformations is in the synthesis of cyclic carbonates and polycarbonates. Due to the low reactivity of CO2, this transformation must be carried out in the presence of an efficient catalyst. Although several catalytic systems have been developed in the last decade, reducing the CO2 pressure at which the reaction is carried out remains one of the main challenges of the process. In this context, in the present work, we describe the catalytic activity of mixed metal oxides (MMOs) in the synthesis of cyclic carbonates from CO2 (1 atm) and epoxides at 70 °C. The use of these materials as catalysts represents a great advantage since they are highly stable and economical and can be reused in several reaction cycles.
FAIMS Shotgun Lipidomics for Enhanced HILIC-like Separation and Automated Annotation of Gangliosides
Authors: Hohenwallner Katharina , Lamp Leonida M. , Peng Liuyu , Nuske Madison , Hartler Jürgen , Reid Gavin E. , Rampler Evelyn
Published: March 2024

The analysis of the glycosphingolipid subclass of gangliosides is extremely challenging, given their structural complexity, lack of reference standards, databases, and software solutions. Here, we introduce a fast 6 min High Field Asymmetric Ion Mobility Spectrometry (FAIMS) shotgun-based lipidomics workflow for improved ganglioside detection. By ramping compensation voltages, ideal ranges for different ganglioside classes were obtained. FAIMS revealed both class- and charge-state separation behavior based on the glycan head group moiety. The number of sialic acids attached to the glycan moiety correlated positively with their preferred charge state, i.e., trisialylated gangliosides (GT1-3) were mainly present as [M-3H]3- ions, whereas [M-4H]4- and [M 5H]5- ions were observed for GQ1 and GP1. [M-5H]5- ions were reported for the first time, primarily due to signal-to-noise enhancement and charge state filtering enabled by FAIMS. Overall, 11 ganglioside classes were covered i.e., GM1, GM2, GM3, GD1, GD2, GD3, GT1, GT2, GT3, GQ1, GP1. For data evaluation, we introduce a shotgun/FAIMS extension of the freely available, open-source Lipid Data Analyzer (LDA), which utilized combined orthogonal fragmentation spectra from CID, HCD, and 213 nm UVPD ion activation methods. Finally, 112 unique molecular gangliosides species were identified from pooled standards and porcine brain extracts. While conventional shotgun lipidomics favored the observation of singly charged ganglioside species, the incorporation of FAIMS yielded a higher number of annotated lipid species due to a gain in detection of multiply charged ion species. Therefore, this FAIMS-driven approach offers a promising strategy for complex ganglioside and glycosphingolipid characterization in shotgun lipidomics.
Metode pembelajaran SAS berbantukan media UBI untuk meningkatkan keterampilan membaca permulaan pada siswa kelas 1 SD Negeri Kalicacing 02 Salatiga
Authors: Hartami Yustalena , Koeswanti Henny Dewi
Published: March 2024

Penelitian dilatar belakangi dengan rendahnya kemampuan membaca permulaan pada siswa kelas I. Penerapan metode SAS berbantukan media UBI sebagai upaya peningkatan keterampilan membaca permulaan siswa kela I di SD Negeri Kalicacing 02. Penelitian ini berbentuk Penelitian Tindakan Kelas (PTK) yang dilaksanakan secara bertahap dengan 2 siklus. Setiap siklus memiliki 4 tahapan yaitu, perencanaan, pelaksanaan, pengamatan serta refleksi. Subjek penelitian pada kelas I yang berjumlah 10 siswa yang terdiri dari 4 siswa perempuan dan 6 siswa laki-laki. Data penelitian diambil dengan observasi dan tes membaca permulaan. Berdasarkan pelaksanaan penelitian menunjukkan presentase ketuntasan peserta didik meningkat secara siknifikan pada pra siklus 20%, mengalami kenaikan pada siklus 1 menjadi 50% serta pada siklus 2 menjadi 80%. Oleh karena itu, penerapan metode pembelajaran SAS berbantukan media UBI dapat meningkatkan keterampilan membaca permulaan siswa kelas I.
Analisis semantik antologi puisi Suara Dari Balik Kabut karya Wiyatmi
Authors: Kusuma Diah Ayu , Fitrah Yundi , Rasdawita Rasdawita
Published: March 2024

Penelitian ini bertujuan untuk mendeskripsikan makna denotasi dan makna konotasi pada lima belas puisi dalam antologi puisi Suara Dari Balik Kabut karya Wiyatmi. Penelitian ini menggunakan metode deskriptif kualitatif. data berupa kata, kalimat, bait, dan baris puisi. sumber data adalah buku antologi puisi Suara Dari Balik Kabut karya Wiyatmi. Teknik pengumpulan data berupa analisis dokumen, berupa gambar, tulisan atau hasil karya seseorang. Teknik analisis data dalam penelitian ini terdapat tiga tahapan yaitu: reduksi data, menyajikan data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penyair banyak menggunakan makna konotasi dibandingkan makna denotasi. Hal ini dapat dilihat dari data yang ditemukan yaitu sebnyak 26 data makna denotasi dan 32 data makna konotasi.
Tindak tutur direktif guru kepada siswa kelas VIII dalam proses belajar mengajar di SMP Mandiri Jati Uwung Kota Tangerang: Kajian pragmatik
Authors: Maulida Adinda Nur , Solihati Nani
Published: March 2024

Tujuan penelitian ini adalah untuk memperjelas macam-macam tindak tutur direktif yang diajarkan guru kepada siswa kelas VIII.  Metode deskriptif kualitatif digunakan dalam penelitian, bersama dengan teknik analisis untuk pengumpulan data, reduksi, presentasi, dan pengambilan kesimpulan. Informasi penelitian disajikan kepada siswa kelas VIII berupa tindak tutur direktif oleh guru.  Temuan penelitian didasarkan pada tujuan penelitian. Peneliti menemukan tujuh jenis tindak tutur direktif yang berbeda dalam tuturan guru kepada siswa kelas VIII selama proses belajar mengajar di SMP Mandiri Jati Uwung Kota Tangerang. Jenis tindak tutur direktif yang dijelaskan ialah: (1) permintaan; (2) pertanyaan; (3) perintah; (4) larangan; (5) pemberian izin; (6) nasihat.  Bentuk tindak tutur direktif permintaan memiliki fungsi tindak tutur direktif meminta, bentuk tindak tutur direktif pertanyaan memiliki fungsi tindak tutur direktif menanya, menginterogasi, bentuk tindak tutur direktif perintah memiliki fungsi tindak tutur direktif memerintah,  bentuk tindak tutur direktif larangan memiliki fungsi tindak tutur direktif melarang,  bentuk tindak tutur direktif pemberian izin memiliki fungsi tindak tutur direktif mengizinkan, membolehkan,  bentuk tindak tutur direktif nasihat memiliki fungsi tindak tutur direktif menasihati.  Peneliti menemukan 31 data penelitian yang terdapat pada guru bahasa Indonesia total terkumpul 17 data. Sementara itu, guru mata pelajaran PPKN mengumpulkan 14 data. Didapatkan kesimpulan bahwasanya ada enam kategori yang berbeda dari tindak tutur direktif, tindak tutur direktif meminta yang paling dominan menjadi salah satunya.
Upaya meningkatkan keterampilan menulis deskripsi dengan model pembelajaran PBL perbantuan media Porshu pada siswa kelas II SD Negeri Kalicacing 02 Salatiga
Authors: Sari Tiara Ratna , Koeswanti Henny Dewi
Published: March 2024

Penelitian dilatar belakangi dengan rendahnya keterampilan menulis deskripsi pada siswa kelas II. Penerapan model pembelajaran problem based learning (PBL) perbantuan media porshu sebagai upaya peningkatan keterampilan menulis deskripsi siswa kelas II di SD Negeri Kalicacing 02 Salatiga. Penelitian ini berbentuk Penelitian Tindakan Kelas (PTK) yang dilaksanakan secara bertahap dengan 2 siklus. Disetiap siklusnya memiliki 4 tahapan yaitu, perencanaan, pelaksanaan, pengamatan serta refleksi. Subjek penelitian pada kelas II yang berjumlah 13 siswa yang terdiri dari 9 siswa perempuan dan 4 siswa laki-laki. Data penelitian diambil dengan observasi dan tes evaluasi. Berdasarkan pelaksanaan penelitian menunjukkan persentase ketuntasan siswa meningkat secara siknifikan pada pra siklus 15%, mengalami kenaikan pada siklus 1 menjadi 77% serta pada siklus 2 menjadi 92%. Maka, penerapan model pembelajaran problem based learning (PBL) perbantuan media porshu dapat dikatakan berhasil meningkatkan keterampilan menulis deskripsi pada siswa kelas II SD Negeri Kalicacing 02 Salatiga.
Analisis tindak tutur direktif dalam film Sayap-Sayap Patah karya Rudi Soedjarwo
Authors: Rachel Rachel Setiawati , Alber Alber
Published: March 2024

Penelitian ini memiliki dua tujuan. Tujuan pertama adalah mendeskripsikan tindak tutur direktif dalam film Sayap-Sayap Patah karya Rudi Soedjarwo. Tujuan kedua adalah menganalisis bentuk dan fungsi tindak tutur direktif yang terdapat dalam film Sayap-Sayap Patah karya Rudi Soedjarwo. Sumber data dalam penelitian ini berupa keseluruhan tuturan yang mengandung tindak tutur direktif. Penelitian ini merupakan penelitian bersifat deskriptif. Selain itu penelitian ini juga menggunakan dua teknik yaitu teknik simak bebas libat cakap dan teknik catat untuk mengumpulkan semua data. Tindak tutur direktif yang terdapat dalam film Sayap-Sayap Patah karya Rudi Soedjarwo terbagi menjadi enam dengan fungsi yang berbeda-beda yaitu tindak tutur direktif perintah, tindak tutur direktif permintaan, tindak tutur direktif pemberian izin, tindak tutur direktif pertanyaan, tindak tutur direktif nasihat dan tindak tutur direktif larangan dengan jumlah keseluruhan data sebanyak lima puluh tiga data. Hasil tindak tutur direktif dalam film Sayap-Sayap Patah karya Rudi Soedjarwo menunjukkan bahwa bentuk tindak tutur direktif yang paling banyak digunakan yaitu tindak tutur perintah karena penutur yang berjumlah enam belas data.
Edge preserving image denoising with deep networks and ensemble convolutional neural network architectures
Authors: Srinivasa Rao Thamanam , Manjunathachari K. , K. Satya Prasad
Published: March 2024

In the field of visual perception, the edges of images tend to be rich in effective visual stimuli, which contribute to the neural network's understanding of various scenes. Image smoothing is an image processing method used to highlight the wide area, low-frequency components, and main part of the image or to suppress image noise and high-frequency interference components, which can make the image's brightness smooth and gradual, reduce the abrupt gradient, and improve the image quality. Reducing noise is treated as one of the important problems in image processing. At the same time, preserving the edges of objects is of critical importance to protect the visual appearance of the objects. Deep networks have marked a trend in computer vision applications and this paper presents a customized Gaussian noise minimizing network with edge preserving filers. Here, ensemble architecture of convolutional neural network is used in minimizing the Gaussian noise and image denoising. The ensemble architecture is combined with VGG-19 and Xception design of CNN. The ensemble Convolutional Neural Networks (CNNs) are classified for Gaussian noisy images, real noisy images, blind denoising, and hybrid noisy images, representing the combination of noisy, blurred, and lowresolution images. Following the classification, motivations and principles of various deep learning methods are analyzed. Subsequently, a comparison of state-of-the-art methods on public denoising datasets is conducted, considering both quantitative and qualitative analyses. The experimental analysis is carried out in terms of PSNR, accuracy, precision, recall and F-measure.
THE PROS AND CONS OF ARTICLE 207 OF THE 1988 FEDERAL CONSTITUTION OF BRAZIL
Authors: Da Silva Giácomo de Carli
Published: March 2024

Purpose: This article focuses on Article 207 of the 1988 Brazilian Constitution. It then discusses the pros and cons of this article, which gives full rights to Higher Education Institutions (HEIs) in relation to their teaching and administrative autonomy. The social problem is as follows: Do HEIs (Higher Education Institutions) violate the law or not, as they are protected by Article 207 of the 1988 Brazilian Constitution? The aim of this study is to show how HEIs use Article 207 (BRAZIL, 1988) in their selection processes for undergraduate and postgraduate courses in Brazil.

Method: This investigation used the Experience Report as its method and the qualitative approach as its approach.

Results and Discussion: The results of this study show that HEIs do violate the law. Unfortunately, there seems to be no supervision by public bodies, except when the MEC (Ministry of Education) or another recognized body visits these institutions to qualify or disqualify their courses at national level and even internationally (institutions other than the MEC). On these occasions, unfortunately, many camouflages are made by these HEIs. Reading this article, it becomes clear that the university autonomy of Article 207 of the 1988 Federal Constitution (BRAZIL, 1988) does not in fact guarantee democracy within the HEIs, especially when it comes to entering and remaining as a student, teacher and/or employee/servant, especially in public HEIs.

Implications of the Research: This experience report explores the possibility of re-evaluating Article 207 of the Brazilian Constitution of 1988, to the extent that the autonomy guaranteed to Higher Education Institutions in Brazil is more effective, linked to constant inspections by public authorities without prior warning. Thus, it is understood that, although "enslaved" to a higher order represented by the Brazilian government and the legislation in force in Brazil, Brazilian universities will indeed be secular and for everyone.

Originality/Value: This research and article, although short, raises for discussion a crucial point for guaranteeing democracy in access to higher education and postgraduate studies in Brazil, which is little debated. There is a lot of talk about autonomy within Brazilian universities today. However, there is little questioning of this autonomy and how harmful and lethal it can be to democracy within them.
Knowledge and Attitudes of Oncology Nurses Toward Clinical Trials — A Secondary Publication
Authors: Bae Jin Sil , Kim Jeong Hye
Published: March 2024

Purpose: The purpose of this study was to identify the knowledge and attitudes of oncology nurses toward clinical trials and to provide evidence for the development of clinical trial education programs for oncology nurses. Methods: The study was conducted on 142 nurses who had more than six months of nursing experience working with cancer patients at a tertiary hospital in Seoul, Korea. A structured questionnaire was used to measure the knowledge and attitudes of oncology nurses toward clinical trials. Results: The participants scored an average of 15.03 ± 3.52 out of 19 in terms of knowledge about clinical trials. In terms of attitudes toward clinical trials, the participants scored an average of 5.91 ± 1.37 out of 8. There was a significant positive correlation between the knowledge and attitudes of the participants toward clinical trials (r = 0.23, P = 0.007). Conclusion: This study found that there was a relationship between the knowledge and attitudes of oncology nurses toward clinical trials. To improve the competency of oncology nurses and provide high-quality care to patients participating in clinical trials, more systematic and sustainable education is required.
Analysis of the Current Situation and Development Strategies of Marine Fisheries in Jiangmen City
Authors: Ye Yi Yong
Published: March 2024

Based on the statistical data of marine fisheries in Jiangmen City in the past three years, this paper analyzes the development status and trend of marine fisheries. By combining the information obtained from enterprise research, it deeply analyzes the main problems existing in the development of marine fisheries in Jiangmen City and puts forward corresponding optimization countermeasures, which provide suggestions for promoting the high-quality development of marine fisheries in Jiangmen City.
Characteristics of Chinatown-Indies Architecture in Semarang Petudungan Street Row House
Authors: Indarti Fitri Dwi , Syah Mellisa Putri , Pratiwi Isna
Published: March 2024

Semarang Chinatown is one of the villages with unique characteristics in Semarang City. Until now, Chinatown still exists, is inhabited, and is active as an economic center. Chinatown continues growing to become one of the most important residential and trading centers in Semarang's crowded and busy city. Chinatown is synonymous with trade because most of the people run trading businesses.  Chinatown is one of the settlements famous for its unique typology.

Petudungan Street is one of the roads in Semarang Chinatown that connects the main road of Mataram with Semarang Chinatown. This road is located directly adjacent to the Semarang River. House buildings in this area are one of the main factors in the formation of the environment both on a macro and micro scale. The row house buildings in this area have a Chinatown-Indies style because these residential buildings found many things that reflect the creativity of acculturation of Chinese and local cultures. Like having a roof supported by a wall on the edge with openings on the roof. But the façade has a local influence that manifests itself in the panel openings in the form of panel doors.
reflection of digital financial transactions in russian accounting records
Authors: Lasareva N. A.
Published: March 2024

Digital transactions have become an integral part of modern business. With the growing popularity of digital technologies, electronic document management, and the development of Internet commerce, accountants are increasingly faced with the need to correctly record and account for these transactions. The current regulatory framework in the Russian Federation does not clearly define the positions of digital financial assets (DFAs), and there are no methodological guidelines for accounting for digital financial transactions and their reflection in reporting. The purpose of this study was to examine the fundamental transformations taking place in the system of accounting for new assets and transactions carried out with their use in the era of digitalization of the economy. The article discusses issues related to the development of the methodology of this type of accounting, the rationale for the need to separate it into a specialised area; a system of accounts for recording digital financial assets and transactions is presented. To systematize the reflection of digital transactions, it is proposed to identify stages that determine the procedure for accounting and generating information on transactions with digital roubles, digital financial assets, cryptocurrency, as well as digital transactions. The methodology of the conducted research is characterized by the use of specific scientific and general scientific methods — a historical approach, systematization of empirical and theoretical research, analysis and synthesis. The importance and relevance of the study are determined by the fact that the author identifies the main directions that establish the problems of accounting for digital types of property and the prospects for transactions with their participation. A system of accounting entries covering a wide range of business transactions involving DFA (digital financial assets) will be of interest to government agencies involved in the development of regulations governing the procedure for carrying out digital transactions, DFA market participants, practicing accountants, as well as top management for developing a strategy for the digitalization of accounting in the company and the generation of financial statements of a new format.
Monitoring Transformation Processes in the Economy Using the Example of the IT Industry
Authors: Kogdenko V. G.
Published: March 2024

The purpose of the research is to develop and test a methodology for monitoring transformation processes in the economy that intensified after the introduction of sanctions by Western countries (on the example of the IT-industry). The methodology is based on the Harvard paradigm of industry analysis (Structure- Conduct- Performance) and includes five stages. At the first, the basic conditions of the industry are assessed and the demographics of enterprises, industry barriers, intensity of competition and economies of scale are analyzed. The second analyzes the market structure that has developed in the industry and the intensity of competition using the concentration coefficient and the Herfindahl- Hirschman index. At the third stage, the behavior of industry enterprises is analyzed on the basis of summary statements and consolidated reports, as well as median values of indicators for enterprises. In the course of analyzing the behavior of enterprises, their market and operational efficiency, investment and financial activity are assessed. The type of growth and productivity of production factors is established by constructing the industry production function. Particular attention is paid to indicators of transformation processes — added value, labor productivity and return on capital. At the fourth stage, industry enterprises are grouped into four groups according to D. Birch’s method: fast-growing enterprises, large businesses, enterprises implementing an aggressive investment strategy and the rest of small businesses. At the fifth stage, indicators of the effectiveness of state economic policy are assessed. Calculations performed based on data from 2,451 enterprises in the IT industry showed that transformation processes in the industry have intensified, new enterprises are entering the industry, their operational and market activity is increasing, non-current assets and equity capital are growing. However, payments for investment activities do not allow us to draw an unambiguous conclusion about high investment activity; in addition, there is no significant influx of long-term borrowed capital into the industry, which hinders its development. Positive changes in the industry are largely associated with active government policy, which promotes the transition to domestic software, influencing the methods of fiscal policy, while monetary policy instruments are not used actively enough. The methodological basis of the study was formed by general scientific principles and methods: abstraction, generalisation of approaches of foreign and domestic authors to sectoral analysis, grouping, comparison, generalisation, as well as economic and mathematical methods. The result of the work is the methodology of industry monitoring, as well as the indicators of IT-industry development for the period 2018–2022 obtained during its testing. The article may be useful for analysts assessing the development of industries within the framework of industry analysis or industrial policy monitoring.
National concept for the development of integrated reporting in Russia
Authors: Malinovskaya N. V.
Published: March 2024

The growing attention of the state to the issues of national sovereignty in different areas has predetermined the urgency of considering the current state of affairs in the field of corporate reporting from this position. The purpose of the study is to substantiate the need for institutionalization of the concept of integrated reporting as the model of corporate reporting that best meets national interests. Based on a study of Russian and foreign practice of normative regulation of corporate reporting, as well as transformation processes to standardize reporting in the field of sustainable development that have occurred in the last few years on a global scale, the need to replace the Concept for the development of non-financial reporting with the national concept for the development of integrated reporting is substantiated. The author proposed to empower the Ministry of Finance of the Russian Federation with the function of a regulator in the field of integrated reporting, which will allow to develop a system of standards for the latter, interconnected with the federal accounting standards and aimed at providing a holistic view of an economic entity. The article identifies the main elements of the institutional environment necessary for the introduction of integrated reporting into management practice. The research was carried out using such general scientific methods as analysis, synthesis, comparison, generalization, abstraction. Its results may be of interest to national regulators of corporate reporting, the scientific and professional community, as well as economic entities interested in increasing transparency and accountability.
development of the Scientific School of the financial university in the field of accounting-analytical and control Systems in the Modern Economy
Authors: Bulyga R. P. , Melnik M. V.
Published: March 2024

The article is devoted to the formation and development of the scientific school of accounting, analytical and control systems of the Financial University. As the basic provisions of the school, the principle of methodological unity of accounting, analysis and audit (control) and its role in information support and decision- making at different levels of management, harmonization and interconnection of methodological documents used by different governing bodies to regulate the activities of economic entities of the main organizational and legal forms At the same time, an organization with a risk-oriented approach, a consistent increase in efficiency and the implementation of a development strategy for managed objects is ensured, which is the basis for the compliance of legislative, regulatory acts and methodological documents adopted at different levels. The following areas of research have been identified as key issues of updating and adapting the school to the modern stage of economic development: improving the methodology and methodology for developing reporting of economic entities, taking into account changes in their organizational structures (corporate reporting), including consolidated reporting, reporting in the format of sustainable development, containing a wide range of non-financial information (ESG agenda) and integrated reporting, as well as strengthening the role of internal (production, management) control, based on new opportunities, information and communication systems; the formation of internal and external control and audit systems of various directions, facilitating reliable feedback between production and management bodies; strengthening and developing the interaction of accounting systems (accounting, operational production, statistical) of all levels to create on this basis high-quality databases for information support of management; increasing the efficiency of all parts of the national economy and implementing the strategy for the development of the economy of the country, regions and industries. When considering these issues, the evolution of scientific research is shown, in which specialists from the Financial University and other leading universities in Russia participate. Within the Financial University, the school of accounting, analytical and control systems in the modern economy is headed by Roman Petrovich Bulyga, Doctor of Economics, postgraduate professor and doctoral student at the Financial University, head of the Department of Economic Analysis and Audit, Department of Audit and Corporate Reporting, and currently — Department of Audit and Corporate Reporting.
Karakteristik Visual Bangunan-Bangunan Kolonial Belanda di Kota Ungaran
Authors: Prawesti Della Agista , Widiastuti Kurnia
Published: March 2024

AbstrakSaat pendudukan Kolonial Belanda di Indonesia banyak bangunan arsitektur Belanda yang didirikan di seluruh nusantara. Di pulau jawa sendiri khususnya di Kabupaten Semarang terdapat bangunan arsitektur Belanda berupa Benteng, sekolahan, kantor, tempat hiburan atau soos (societeiet) hingga rumah-rumah pribadi memiliki karakter dengan ciri khasnya masing-masing. Khususya bangunan kolonial di koridor Jalan Diponegoro memiiki karakter visual yang khas pada tiap elemen-elemen bangunannya, baik eksterior maupun interiornya bangunannya, sehingga perlu dijaga kelestariannya untuk mempertahankan karater visual bangunan kolonial Belanda. Studi ini bertujuan menganalisis karakteristik visual bangunan kolonial Belanda di Jalan Diponegoro Kabupaten Semarang. Penelitian ini menggunakan metode kualitatif dengan indikator terpengaruhnya adalah karakter visual, sedangkan komponen yang membentuk bangunan menjadi faktor yang mempengaruhi. Indikator disusun berdasarkan variabel tersebut kemudian dijadikan tolak ukur dalam mencari data dan menganalisa. Terdapat beberapa perubahan pada fasad bangunan kolonial di koridor Jalan Diponegoro, perubahan tersebut cukup signifikan namun tidak mengubah karakter asli bangunan.Kata Kunci : bangunan kolonial, karakter visual.    AbstractDuring the Dutch Colonial occupation in Indonesia many Dutch architectural buildings were erected throughout the archipelago. On the island of Java itself, especially in Semarang Regency there are Dutch architectural buildings in the form of fortresses, schools, offices, entertainment venues or soos (societeiet) to private homes that have their own characteristics. Especially the colonial building in the corridor of Diponegoro street has a unique visual character in each of the building elements, both the exterior and interior of the building, so it needs to be preserved to preserve the visual character of the Dutch colonial building. This study aims to analyze the visual characteristics of Dutch colonial buildings on Diponegoro street, Semarang Regency. This study uses a qualitative method with the influence indicators are visual characters, while the components that make up the building are influencing factors. Indicators arranged based on these variables are then used as benchmarks in finding data and analyzing. There are some changes in the colonial building's facade in Diponegoro Street corridor, these changes are quite significant but do not change the original character of the building.Keywords : colonial buildings, visual characters
Towards the Financial Sustainability of Public Pension Insurance Systems
Authors: Sowiński Tomasz
Published: March 2024

The following study is composed of an introduction, three main parts (historical, logical and statistical) and conclusions. This structure allows the author to explain why the issue of the financial sustainability of pension insurance is a matter of crucial importance for public finance. In most countries the systems of old-age benefits for citizens is based on the pay-as-you-go model of pension insurance from the nineteenth century. It is hard to explain why the scheme remains the core solution for the social security of citizens after they have reached retirement age. The management of resources is, as mentioned above, based on the pay-as-you-go scheme that was established over 130 years ago and is now viewed as archaic from an economic point of view. Any attempt to interfere with system solutions results in social dissatisfaction while creating further problems for public finances. At the same time, the failure to resolve these problems threatens to bankrupt pension insurance systems. In the worst-case scenario, it could actually result in the collapse of state budgets. These are the problems that inspired the author to conduct the study.
The Green Deal in the Context of Sustainable Finance
Authors: Křemečková Nela , Šreflová Sally Sanad
Published: March 2024

The paper focuses on the topic of the Green Deal in the context of sustainable finance. First, the thesis presents definitions of the terms that need to be understood in the field of sustainable finance. Among these concepts, we concentrate especially on green finance, the Green Deal itself, and the related Green Deal Investment Plan, also referred to as the Sustainable Europe Investment Plan, which is the investment pillar of the Green Deal. The Just Transition Mechanism, based on the Sustainable Europe Investment Plan, is also analyzed in the paper. We then focus on the EU Action Plan on Financing Sustainable Growth from 2018 and its 2021 revisions. The paper also deals with the sustainable finance objectives and their implementation achieved to date. The aim of the paper is to analyze the Green Deal in the context of sustainable finance. Finally, by conducting research, we were able to evaluate the hypothesis whether the Green Deal fulfills the stated intentions of sustainable finance. The research methodology of this paper includes the analysis, synthesis, and comparison of the available literature on the subject.
Municipal Financing of Environmental Protection Activities as Part of the Sustainable Development Strategy of Local Governments in Poland (Selected Issues)
Authors: Budziarek Magdalena
Published: March 2024

Local government units are obliged to implement sustainable local development strategies in the field of environmental protection. This article presents the scope of pro-environmental tasks incumbent on the municipality and the principles of their financing. For this purpose, an analysis of the provisions of the law was carried out with simultaneous reference to the literature, and court decisions and decisions of supervisory bodies were presented. The work established that the currently applicable regulations regarding the financing of environmental protection tasks by local government units constitute a legal barrier to the implementation of these tasks, and changes to the law in this area are proposed.
The Effects of a Plant-Based Diet on Adult Cholesterol Levels: To Better Understand Root Causes of Cardiovascular Disease A Systematic Review
Authors: Beauchamp Lauren
Published: March 2024

Cardiovascular disease is a global health care burden causing morbidity, mortality, and financial burdens on our health care systems. Cardiovascular disease (CVD) is comprised of coronary artery disease, cerebrovascular disease, and peripheral vascular disease. Cardiovascular Disease is the primary cause of death for both men and woman in the United States. Literature has revealed that low density cholesterol (LDL-C) is one of the primary drivers of coronary artery disease. The purpose of this systematic review is to look at plant-based diets' effects on cholesterol levels. In the hope that if we can understand dietary patterns that reduce cholesterol levels we can educate and mitigate the detrimental effects of coronary artery disease. The findings of this study showed significant results showing associations between plant-based diets and lowering outcomes like LDL-C levels in patients, thus in theory reducing risks for cardiovascular disease.
Türk halk oyunlarında taklit unsuruna dair notlar
Authors: Akış Selami
Published: March 2024

Günümüzde bilindiği hâliyle halk oyunlarının, tarihsel ve kültürel olarak oyun temelli olup köken olarak ise çok eski dönemlere dayandığı, hatta insanlığın varoluşu ile oyunun başladığı düşünülmektedir. Bu düşüncenin her ne kadar ispatı ve kesinliği bilinmese de eldeki veriler, bulgular ve yorumlar aynı yönde birleşmektedir. Oyundan türetilip zaman içinde şekillenip güncellenerek coğrafya, tarih, kültür ve sanat ögelerinin de birleşmesiyle meydana gelen Türk halk oyunları, çağlar boyunca etkileşim ve dinamizm sarmalında sürekli yenilenen fakat asla kaybolmadan, kabuk değiştiren bir yapıyla toplumların en önemli unsurlarından birini oluşturmaktadır. İçinde barındırdığı ritüellik özelliği ile kavramsal olarak oyunun anlam yolcuğu ile yola çıkılan bu çalışmada taklit unsuruna semantik ve semiyotik bir bakış açısı sunulmaktadır. Ayrıca oyun; kültürel bağlamda saygı, eğlence, günlük yaşam ve mesleki olarak ele alınarak farklı hayvan motiflerinin oyunlara yansımaları, başlıklar hâlinde sunulmaktadır. Türk halk oyunlarında taklit unsuru başlığıyla sunulan çalışmada, kuramsal olarak oyun ve oyunun değişim süreçleri ele alınarak, taklit-oyun ilişkisi üzerine değerlendirmelere yer verilmiştir. Bunların yanında Türk halk oyunları bağlamında taklit unsuru farklı boyutlarıyla incelenerek, hayvan taklitlerinin oyunlara yansımasında öne çıkan bazı motiflerin araştırılması yapılmıştır.
Winemaking in Southern Russia: Barriers to development and positioning strategies
Authors: Klimenko Lyudmila , Krivosheeva-Medyantseva Daria
Published: March 2024

Russian wineries are currently facing the need to adapt to dynamic changes in the economic and legal environment. At the same time, they are confronted with market issues such as consumer behavior inertia and decreasing effectiveness of conventional promotion strategies. In the article, we analyze economic, institutional, consumer, and communication barriers to the development of wine brands in Southern Russia. The theoretical framework of the study covers the principles of institutional and narrative economics, marketing, sociology of consumption, and visual sociology. The research methods include content analysis and analysis of marketing information. The empirical data consist of economic statistics of the wine industry from 2018 to 2022 and the results of the analysis of 290 wine product lines manufactured by 63 enterprises in the Southern Federal District. High speed and ambivalent dynamics of institutional change can be observed in the Russian wine industry. Using the empirical data, we have identified three communication strategies (global, foreign, and local) for wine brand positioning. The results of the research show that reliance on global and foreign strategies is a common trend in Krasnodar krai, the Republic of Crimea, and the city of Sevastopol, while producers in Rostov oblast pursue the local positioning strategy. The research results contribute to the understanding of the institutional and consumer determinants of the wine market development in Russia, associated with producers’ orientation towards global and foreign positioning strategies.
Drogas y globalización
Authors: Armijos Michele
Published: March 2024

El neoliberalismo en los 90 en América Latina, al privilegiar la apertura del mercado y de las fronteras, impulsó el desarrollo de las mafias de la droga y del crimen organizado. Las formas en las que el crimen organizado se ha desarrollado corresponden a formas propias de la globalización como la transnacionalización permitiéndoles actuar de forma más autónoma, más flexible y más innovadora. Esto abre la discusión más amplia sobre la relación actual entre Estado y mercado y las capacidades del mismo para poder enfrentarlas cuando estas más bien entran a funcionar como verdaderos actores políticos que han corrompido el Estado o agravado la violencia por sus vínculos con grupos armados. Finalmente, la comprensión de lo que sucede en la globalización lleva a interrogarnos por la lucha contra la droga, por las relaciones de poder a nivel internacional y las urgentes alternativas que se imponen para poder enfrentar el problema.
Introduction
Authors: Ursu Dragoș
Published: March 2024

With the establishment of communism in Eastern Europe, the churches found themselves in a precarious situation after the traumatic experiences of the Second World War. The churches were challenged to coexist with autocratic regimes. Institutionally weakened by the attempts of political power to limit their autonomy, the churches were confronted with the overthrow of the socio-political order by the Soviet-backed installation of communist regimes. The Soviet model of the communisation of societies was also adopted by the regimes loyal to Moscow in terms of religious policy, which for most churches, it meant public and political marginalisation in exchange for limited autonomy. Thus, the regimes’ religious policies, which were not aimed at the total elimination of religious life and, implicitly, of the churches, included a range of practices and instruments that involved institutional control, informational surveillance and political repression. A special case was the Greek Catholic Church, which was abolished and its clergy and bishops repressed. These methodological premises served as the basis for organising the international conference “Churches and Political Power During Communism. Individual Biographies and Institutional Mechanisms”, which brought together leading scholars from Poland, Hungary, the Republic of Moldova and Romania in Alba Iulia from 21 to 23 September 2023. This academic meeting resulted in the publication of the present volume, which includes the most representative contributions. This volume is the result of a collaboration between the LIT publishing house and Annales Universitatis Apulensis (Alba Iulia), which publishes the volume as a special issue of this journal.
Baptists from Romania and the Revolution of December 1989
Authors: Silveșan Marius
Published: March 2024

The Revolution of December 1989 had a significant impact on, and played a special role in, Romanian society, both through the overthrow of totalitarianism and the events that followed. Starting with these aspects, this study aims to explore this event, highlighting the role played by Christians and the Baptist churches in particular. From the desire for freedom, including religious freedom, to concrete actions of protest, emotional support, or discourses expounding the role of God in these events, I observe a strong desire for change, followed by involvement in society on social, educational, or political levels.
Manual de Cuidados y Procedimientos con Animales de Laboratorio de Bioterio de Producción y Experimentación
Authors: Ph.D. Professor Dr. Sergio Roberto Moraes Grunbaum , Lisbôa Dr. Marcel Ayres , Moraes Dr. Deives Rodrigues de
Published: March 2024

La experimentación animal se hizo más frecuente en Europa, entre los siglos XVI y XVIII. En esa época, los científicos se basaban en opiniones como la del filósofo francés René Descartes (1590-1650) (1) y sus ideas sobre el mecanicismo. Para el filósofo, los animales no tenían la capacidad de sentir dolor y eran considerados solo máquinas complejas.

El avance de la tecnología y de esta nueva ciencia, denominada "Ciencia en Animales de Laboratorio", viene cambiando paradigmas y comportamientos de investigadores y profesionales que utilizan animales en investigación. Actualmente, tenemos plena conciencia de que la sensibilidad del animal es similar a la humana en lo que se refiere al dolor, memoria, angustia e instinto de supervivencia (art. 2o - Principios Éticos en la Experimentación Animal de la SBCAL) (2) y se emplearán todos los medios posibles para minimizar el dolor y el sufrimiento del animal (3). Los experimentos deben realizarse de manera ética y justificada, no abusando del derecho del hombre sobre los animales y evitando el sufrimiento de éstos (4).

La normativa brasileña es reciente, y la ley para el uso de animales en experimentación fue sancionada a partir de octubre de 2008. La Ley Arouca (5) no 11.794 regula la cría y utilización de animales en actividad de enseñanza e investigación científica en todo el territorio nacional.

Con el advenimiento de esta ley, se crearon el Consejo Nacional de Experimentación Animal (Concea) (6), el Sistema de Registro de las Instituciones de Uso Científico de Animales (Ciuca) y las normas para el funcionamiento de las Comisiones de Éticas en Uso Animal (CEUAS) (7,8), cuyo objetivo es garantizar la atención ética y humanitaria del uso de animales para fines científicos.