bluuebunny/crossref_metadata_2025 huggingface dataset:
Semantics of the lexeme һešxel in the Buryat language
Authors:   Institute for Mongolian, Buddhist and Tibetan Studies of the SB RAS, Ulan-Ude, Russian Federation, Sundueva E.V.
Published: October 2023

The semantics of the Buryat noun һešxel has not been investigated in Buryat linguistics. According to the Buryat-Russian Dictionary, the lexeme under consideration has the single meaning of “conscience.” This study aimed to reveal a holistic picture of the semantics of the lexeme under study. The Electronic Corpus of the Buryat language was chosen as an invaluable source for identifying the other meanings of the lexeme. The corpus contains 2.8 million instances of word usage documented in written texts, primarily of the literary style, accompanied by their meta-descriptions. The word hešxel was formed by the phonetic method of word formation from the word sed’xel “thoughts, intention, soul, heart.” The alternation of root consonants s//һ, d’//š can be traced. The analysis of the Electronic Corpus identified the original meaning of hešxel “soul” later extended to “sympathy, affection,” “sincerity, responsiveness,” “intimate connection” and “wish.” The meaning of “conscience” is believed to have originated from the concepts of “sincerity and responsiveness.” For example, the adverb hešxelgüi could be translated both “half-hearted, indifferent” and “unscrupulous, shameless.” Additionally, the meaning “conscience” is assumed to have appeared influenced by the Russian language, given the absence of a special word for “conscience” in the Khalkha-Mongolian language. Buryat language, at a certain point, probably needed a word to regulate human behavior in society to define moral guidelines. A further study of the Mongolic-language vocabulary characterizing human emotional states may expand the semantic structure of words and uncover the peculiarities of the value system of the Mongolic peoples.
Patient positioning during the radiographic procedure affects the radiological signs of acetabular retroversion - A systematic review
Authors: Midtgaard Marie , Pedersen Malene R. Vils , Christensen Nicolaj Lyhne , McKnight K. Louise , Jensen Janni
Published: October 2023

Young adults presenting with non-traumatic hip pain may suffer from acetabular retroversion (AR). The previous studies have suggested that patient positioning during the radiographic procedure, that is, pelvic tilt and/or rotation may alter the appearance of the acetabulum. The purpose of this systematic review was to explore and collate existing literature on the correlation between pelvic positioning in weight-bearing anterior-posterior radiographs and the radiographic signs of AR, namely, the ischial spine sign (ISS) the cross-over sign (COS) and posterior wall sign (PWS). The preferred reporting items for systematic reviews and meta-analysis guidelines were followed. MEDLINE, EMBASE, PubMed, The Cochrane Library, and CINAHL were searched. The search string included the following keywords: Pelvic, tilt, rotation, positioning, inclination, incidence, AR, ISS, COS, PWS, and acetabular version. Two authors independently screened the studies identified in the search, extracted data, and critically assessed included studies for quality using the Quality Assessment of Diagnostic Accuracy Studies 2 tool. In total, 2289 publications were screened. Fifteen articles were found eligible for full-text screening, and four articles met the inclusion criteria. Although the studies varied methodologically, all reported that pelvic positioning impacted radiographic signs of AR investigated. One study suggested that more than 9° of pelvic inclination would result in positive COS. No other benchmark values on the degree of pelvic tilt and rotation that would compromise the diagnosis of AR, that is, the detection of ISS, COS, and PWS were reported. At present, literature reporting on the correlation between patient positioning and AR is sparse. Four studies met the inclusion criteria, and they all reported a link between pelvic positioning and the radiographic appearance of AR.
Comparative analysis of different anesthesia methods in ophthalmic surgery
Authors:   Cheboksary branch of the S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary, Antoshin A.V. , Ivanov V.M. ,   Cheboksary branch of the S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary, Lakomkina I.N. ,   Cheboksary branch of the S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary, Semenova N.V. ,   Cheboksary branch of the S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary, Kindulina Y.Y. ,   Cheboksary branch of the S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary
Published: October 2023

Aim. Evaluation of the effectiveness and frequency of local complications when using various methods of anesthesia during ophthalmic operations. Methods. We observed 357 patients divided into 3 groups who underwent surgery for cataracts and glaucoma under local or regional anesthesia. Results. In group 1 there were 72 patients who underwent cataract phacoemulsification (CPE) + IOL + trabeculotomy, anesthesia was adequate in all patients, pain syndrome of 2 points was noted by 25 patients (34.7 %). In group 2 there were 212 patients who underwent CPE + IOL, 97 % had adequate anesthesia, 2 patients (3 %) noted pain syndrome of 8 points, 6 points – 6 patients (4 %), 4 points – 17 patients (8 %), 2 points – 29 patients (13.6 %). In group 3 there were 73 patients who underwent AGO, anesthesia was adequate for all, pain syndrome was noted by 6 patients (8.2 %) in 4 points, 9 patients (12.3 %) in 2 points. Conclusions. The use of subtenon anesthesia when performing ophthalmic surgery for cataract and glaucoma showed adequate safety and efficacy, comparable with retrobulbar block. Key words: anesthesia methods; ophthalmic surgery; subtenon anesthesia.
Temperature and Humidity Control System for Pole-Mounted Metering Circuit Breaker with Artificial Neural Network Methods
Authors: Ahmad Mirza Ghulam , Efendi Moh. Zaenal , Eviningsih Rachma Prilian
Published: October 2023

Pole-mounted Metering Circuit Breaker (PMCB) is a medium voltage protection device. Problems in the PMCB because operating at medium voltage causes insulation problems. The isolation problem that arises is due to partial discharge. Partial discharge can trigger the risk of flashover. In addition, corona discharge causes corrosion of the conductor, the effect is a failure and disconnection of electricity. This control system aims to maintain the temperature and humidity of the PMCB at the nominal values according to the standard. Based on SPLN D3.021-1:2020, it is known that under normal service conditions, the ambient air temperature does not exceed 40°C and the average temperature for 24 hours does not exceed 35°C and the highest relative humidity is 100% RH. The control system uses an AC voltage controller which is used to control the input voltage of the heater and exhaust fan so that the temperature and humidity can reach nominal operating conditions. The control method used is an artificial neural network (ANN) to find the ignition angle of the AC voltage controller as a TRIAC control. The test results using the ANN control method, system simulation produces a temperature error of 1.029% and humidity error of 2.48% and the hardware system produces a temperature error of 2.364% and humidity error of 8.673% compared to the set point temperature of 35°C and humidity of 50% RH. It can be concluded that the ANN control method can maintain the PMCB temperature and humidity according to standards
Reliability Analysis of Biomass Power Plant Using Loss of Load Probability Index at PT. Tanjung Buyu Perkasa Plantation
Authors: Muslimin Muslimin , Larasati Tantra Diwa , Tandiminanga Agung
Published: October 2023

The main function of a power generation system is to provide reliable electrical energy. This study aims to determine the reliability of Biomass Power Plants at PT. Tanjung Bayu Perkasa Plantation (PT. TBPP) in the years 2020, 2021, and 2022 using the Loss of Load Probability (LOLP) index calculation method. LOLP is a reliability index that indicates the possibility that the power plant cannot meet the demand. The LOLP of biomass power plants at PT. TBPP in 2020 amounted to 1.2769 days per year. However, the LOLP in 2020 does not comply with the standards set by the Republic of Indonesia Minister of Energy and Mineral Resources Decree in 2018. In contrast, in 2021, it was 0.53403 days per year, and in 2022, it was 0.41748 days per year, both of which meet the standards of the Republic of Indonesia Minister of Energy and Mineral Resources Decree in 2018. The LOLP is affected by the Forced Outage Rate (FOR) and demands exceeding the capacity. Based on the LOLP of biomass power plants at PT. TBPP in 2020, 2021, and 2022, it can be concluded that the reliability of biomass power plants at PT. TBPP is at a higher level of reliability compared to the micro-hydro power plant in Pantai Baru Pandasimo with a LOLP of 51.3627 days per year and the steam power plant at Pertamina EP Asset IV Field Sukowati with LOLP of 4.259535 days per year. The recommendation for future research is to explore ways better to optimize boiler operations in steam power plants at PT. TBPP.
The Validity of Nominee Agreement Made Before a Notary
Authors: Lingga Firdo
Published: October 2023

The purpose of this study is to find out and analyze the legal consequences and validity of the nominee agreement made before a notary. The approach method used in this study is a normative juridical approach, namely by examining reading sources that are relevant to the research theme, including research on legal principles, legal sources, statutory regulations that are scientific theoretical in nature and can analyze the issues discussed. The results of his research are the validity of a nominee agreement (borrow name) that occurs in Indonesia, when viewed from the Civil Code in Article 1320 regarding the legal requirements of an agreement, precisely on the objective conditions, namely paragraph 4 does not fulfill the legal requirements of an agreement. So that a Name Borrow Agreement that occurs in Indonesia, if viewed from the applicable law, it can be seen that the agreement is said to be null and void. A notary may be subject to sanctions in the form of civil, administrative and ethical sanctions, as well as criminal sanctions for the legal consequences arising from the nominee agreement deed he made, as long as the elements for imposing sanctions are fulfilled. Notaries may be subject to sanctions in the form of civil, administrative and code of ethics sanctions.
Keywords: Consequences; Nominee; Responsibility.
Multimodal meaning-making of aggression in English song narrative: A cognitive-pragmatic perspective
Authors: Krysanova Tetiana , Herezhun Oleksandra
Published: October 2023

This article addresses cognitive and pragmatic aspects of the multimodal meaning-making of AGGRESSION in the English song narrative. The cognitive-pragmatic foundations integrate cognitive and pragmatic aspects with multimodal ones, which allows to explain how signs of different modes and semiotic resources instantiate the concept and which cognitive features are decisive for (re)construction of meaning by performers and viewers. Cognitive features have verbal and non-verbal implementation through visual and auditory modes. The verbal semiotic resource, implemented through auditory and visual modes, contains lexical and pragmatic means of direct/indirect realization of aggression. Lexical means include words that name/describe/express aggression, as well as lexemes that acquire the aggressive meaning in a certain context. Pragmatic means are represented by expressive statements realizing threat, order, reproach, and accusation. The non-verbal semiotic resource is also represented through both modes and is characterized by semiotic heterogeneity, including prosodic/mimic/gestural features, various aspects of performers’ appearance, music clip design and lighting. They include hoarse voice/high exalted vocals/screaming; aggressive look/bulging eyes/wide open mouth/tense distorted face; active movements/fight; dark clothes/ dark make-up/tattoos. The musical component is characterized by the lower register, alternating consonance and dissonance, and a fast tempo. The lighting includes the play of light and shadow, and flashes. The construction of aggression appears as a result of the integration of semiotic elements into a multimodal blend, which is an emergent entity. Semantic relations between the blend components are based on the complementarity or contradiction of their elements, which makes it possible to single out convergent and divergent constructive patterns.
Patterns of evidentials use in dream narratives
Authors: Nikolaienko Valeriia
Published: October 2023

The article presents a study on evidentials use in dream reports collected from online dream journals. First, I discuss the relation between the categories of stance and evidentiality. Specifically, I define evidentiality for the needs of this research as a semantic category that labels the source of information in the English language. Evidentiality encompasses perception, reportative evidentiality, and inferential judgment. The role of evidentials in rendering the dream experience is considerable due to the quasi-perceptual and specific experientiality of dreaming. Therefore, the core categories of evidentiality were singled out for this study, such as revelative, sensory and sensory-inferential, reportative, non-sensory inferential and mirative (marking unexpected information). The sample was then manually processed to count the relative frequencies of the means rendering these subcategories of evidentiality. The main findings reside in the role of revelative evidentials in marking the status of dream vs. real narrative spaces. Additionally, the classic assumption about the visuality of dreams was confirmed by the high number of visual perceptual evidentials, while audial and other perceptual mode instances are much fewer in the sample. Finally, the choice of evidential subcategories in dream reports is conditioned by the narrators’ need to account for vague recollection of dreaming experience with the preference for simpler inferential forms. In turn, the category of mirativity (i.e. labeling of unexpected information) is discussed as a prospective research avenue due to its rich potential in subtle yet informative marking of the speaker’s reaction to the information communicated or to the channel of obtaining it.
ELABORAÇÃO DE PROJETOS DE PESQUISA COM AUXÍLIO DO CHATGPT: UM ESTUDO COM LICENCIANDOS DE MATEMÁTICA
Authors: Oliveira João Victor Nunes de , Lopes Thiago Beirigo , Vieira Suellen Aparecida Greatti , Beites Patrícia Damas
Published: October 2023

O atual cenário tecnológico oferece muitas oportunidades para aprimorar a educação, mas a implementação efetiva de tecnologias emergentes em salas de aula apresenta desafios significativos. Este estudo tem como objetivo examinar a eficácia do uso do ChatGPT – uma tecnologia de inteligência artificial – como ferramenta auxiliar na elaboração de projetos de pesquisa em Educação Matemática por licenciandos do Curso de Licenciatura em Matemática do IFMT Campus Confresa. O método de pesquisa, esta de natureza qualitativa, envolveu um questionário com perguntas abertas e fechadas, aplicado a 16 licenciandos que usaram o ChatGPT para ajudar na elaboração de seus projetos de pesquisa. Os resultados indicam que foi eficaz como ferramenta auxiliar, ajudando-os a abordar questões mais complexas e a desenvolver métodos de ensino mais inovadores. No entanto, o estudo também destacou a necessidade de usar a tecnologia com discernimento e uma compreensão clara de suas limitações.
BANTUAN BIMBINGAN TERAPI BICARA TERHADAP PENYEMBUHAN NORMAL BICARA ANAK KEMBAR DIFABEL DI YAYASAN MAULA NADIQU RANTAU PRAPAT
Authors: Tambunan Nur Azura , Sahputra Dika
Published: October 2023

Tujuan dari penelitian ini adalah untuk mengkaji informasi tentang dukungan logoterapi Yayasan Maula Nadiqu Rantau Prapat untuk perbaikan bicara normal pada anak kembar disabilitas. Jenis penelitian menggunakan deskriptif kualitatif Yayasan Maula Nadiqu Rantau Prapat. Metode penelitian yang digunakan adalah metode pendampingan. Subyek penelitian ini adalah anak kembar Rantau Prapat yang cacat. Data yang terkumpul akan dianalisis dan digunakan sebagai dasar penyusunan terapi wicara untuk meningkatkan perbaikan normal bicara anak. Penelitian ini menggunakan teknik observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa bantuan terapi wicara di Unit Terapi Konseling Yayasan Maula Nadiqu untuk mengembalikan bicara normal pada anak datang dalam dua bentuk, yaitu latihan untuk memperkuat organ bicara, seperti memijat beberapa titik pada anak. ponsel Wajah, fokus pada dagu anak juga bisa dilakukan dengan alat yaitu sikat gigi atau biasa disebut sikat gigi dan meniup lilin. Tinjau latihan pengucapan untuk meningkatkan kemampuan pengucapan dan bahasa pada anak-anak dengan keterlambatan bicara. Kegiatan ini menggunakan kartu bergambar, kartu warna, kartu kata dan kartu huruf sebagai alat peraga.
INDEX CARD MATCH (ICM) SEBAGAI MODEL MENINGKATKAN KEAKTIFAN BELAJAR SEJARAH
Authors: Rochmatin Silviana
Published: October 2023

Pada peneletian ini menggunakan strategi index card match atau IMC pada materi peristiwa proklamasi kemerdekaaan Indonesia dan pembentukan Negara Kesatuan Republik Indonesia. Menggunakan strategi ini sangat memudahkan peserta didik dalam mengahafal materi yang diajar. Strategi ini menggunakan kartu index cara bermainnya peserta didik saling mencari pasangan-pasangan untuk tanya jawab. Kartu index berisi soal yang dibuat oleh pendidik. Tujuan penelitian ini, yaitu meningkatkan keaktifan peserta didik dengn mengunakan strategi index card match dalam pelajaran sejarah match pada peserta didik MAN 2 Bojonegoro. Teknik pengumpulan data yang digunakan oleh peneliti anatara lain lewat tes, observasi, dan dokumentasi. Instrumen penelitian, yaitu tes tulis dan lembar observasi. Teknik analisis data ialah menyusun secara sistematis data yang diperoleh berupa hasil wawancara, catatan lapangan. Hasil yang diperoleh dalam penelitian ini ialah pada siklus I pemebelajaran tidak tuntas karena peningkatan yang diperoleh sebesar 67,74% dari sejumlah siswa. Selanjutnya ketika menggunakan strategi pembelajaran index card match pada siklus II, persentase peningkatan hasil belajara sebesar 85,91%.
Public reporting format transformation in the concept of information transparency of the Performance of Economic Entities
Authors: Safonova I. V.
Published: October 2023

The concept of corporate transparency in the business world is becoming a “new philosophy” in the system of communication interaction between business and stakeholders; at the same time, the most effective channel for an open dialogue is the reporting of economic entities. The demand of modern users has shifted towards the valueand risk-oriented nature of information disclosure and the possibility of using interactive tools for navigation and data visualization. Understanding this leads the professional community to an active search for new solutions to create an optimal model of public reporting and the very architecture of information support for companies. The purpose of the study is to develop an integrated concept of accounting and corporate reporting based on the principles of information transparency, ecosystem, connectivity, and manufacturability. In the course of the work, the methods of deduction and induction, logical and structural analysis, empirical research, content analysis, comparison and grouping were used. The article presents a comprehensive review of the developments of Russian and foreign scientists in the field of corporate reporting and highlights the key areas of its development. The author has studied the methodological, organizational and technological aspects of creating a modern architecture for information support of the activities of economic entities within the framework of the concept of a single corporate reporting format as an element of the business information ecosystem. As a result, a model of a complexly structured level of disclosure of reporting data was proposed by the author in the form of a single, unified digital information and analytical platform built on the principles of differentiation of approaches to disclosure, typification of the level of information transparency and definition of indicators that should be reflected in the reporting. The system of mandatory and voluntarily disclosed reporting forms has been formulated, representing the modern information outline of economic entities, systemically interconnected, linked and integrated with each other in the format of a single, unified corporate reporting. The study may be of interest to national regulators, scientific, professional and business communities.
Training of control and audit Specialists in the field of digital Public administration
Authors: Shibileva O. V. , Parshutkina V. V.
Published: October 2023

The article deals with the problems of a multilevel system of training and education in universities and training centers. The purpose of the study is to identify the key skills and competencies necessary for representatives of control and accounting bodies — auditors and audit supervisors to improve the efficiency of their activities in the context of digital transformation. In the course of the work, the following tasks were solved: the need to build a system of training and education of these specialists in the formation of individual trajectories of mastering fundamental digital skills and competencies was identified; the expediency of using modern digital methods to perform an audit is reasoned; the features of the implementation of the control policy are considered on the example of Ogarev Mordovia State University; the importance of professional development programs for supervisors and auditors is assessed. The authors of the work outlined the priorities of the university’s personnel policy in the field of management for the period up to 2030, which determine the key performance indicators of employees of the financial control department; identified the importance of organizing professional development programs for auditors in order to master both digital and skills related to creative, flexible and unbiased thinking. In the course of the research, methods of synthesis, analysis, classification, detailing and comparison were used. The practical experience can be useful for the formation of competent specialists and managers.
Data Mining in Indian Equity Markets: building low Risk, Market beating Portfolios
Authors: Mitragotri S. R. , Patel N.
Published: October 2023

Over the last five decades, business academics have identified over 300 determinants that potentially influence stock returns. However, we still do not know whether all return determinants are equally important, or whether there is a smaller set of determinants that has a disproportionately larger influence on stock returns. Can mining historical data help us find this smaller set of return determinants that has a disproportionately higher influence on stock returns? Using historical data from the Indian market, we build a large database of investments with more than 74,000 investments spread over a period of 132 months. From this database, using “association rule mining” method, we are able to mine a strong set of “association rules” that point to a smaller set of “return determinants” that are seen more frequently in investments that beat index returns. From a pool of thirty-seven return determinants, using “association rule mining”, we were able to find out a small set of key return determinants that are seen most frequently in investments that beat index returns in India. Portfolios created from these “association rules” have a portfolio risk lower than the market risk and provide index-beating returns. “Out-of-sample” portfolios created using these association rules have portfolio “Beta” less than one and provide returns that beat the market returns by a significant margin for all holding periods in the Indian market. Through this paper, we demonstrate how portfolio managers can mine “association rules” and build portfolios without any limits on the number of factors that can be included in the screening process.
Methodological support of the Estimated Efficiency of Public Procurement on a Contractual basis
Authors: Rogulenko T. M. , Bodyako A. V. , Ponomareva S. V. , Pashkov P. A.
Published: October 2023

The subject of the study is the problems of institutional and methodological-legal regulation of the contract system of public procurement.

The relevance of the problem is due to the fact that there have been changes in the structure and composition of forms of contract activity as a result of the 2017 adoption of amendments to Law No. 44 in the dynamics of the distribution of order placement procedures.

The purpose of the study is to develop a scientific methodology for calculating the effectiveness of procurement activities on the basis of a comprehensive assessment of the effectiveness of public procurement on a contractual basis, plan-fact analysis, and the implementation of the principles of compliance control in public procurement management.

The paper uses methods of statistical and comparative analysis, generalization, classification and valuation. The paper shows that the present disadvantages of institutional regulation of procurement processes have a negative effect on their effectiveness, requiring improved oversight of public procurements as well as analytical and methodological support. The authors suggested that the principles of compliance-control of public procurement management be applied on a contractual basis in order to increase the level of credibility and legality of activities conducted in procurement. The author’s vision of the content of the methods of calculating the performance of procurement activities on the basis of a comprehensive evaluation of the effectiveness of public procurements on a contract basis is presented. For the collection of data for plan-fact analysis, their systematization for further calculation of performance indicators of public procurement on a contractual basis, a specialized form “Data Summary for Plan-Fact Analysis of Procurement” is proposed. If the procurement proposals presented in the study are implemented, they will increase the efficiency of the Russian public procurement contract system, the responsibility of participants in it, and the professional competence of officials.
Transmission of systemic Risk between the banking systems of Asia-Pacific Countries and Russia
Authors: Dzuba S. A. , Tishkovetz V. S. , Shchepeleva M. A.
Published: October 2023

The subjectof this research is systemic risk transmission between financial sectors in the international financial market.

The purposeof our paper is to determine topology characteristics for the network connecting banking systems in the Asia-Pacific region (APR) and Russia. Given the growing role of this region in the global financial market, its susceptibility to crises can be dangerous for other countries.

This determines therelevanceof our study. To build the network, we used the SRISK indicators, which reflect capital losses in the financial institutions’ capital losses in case of a large-scale crisis. The networks were built with the use of theNETSalgorithm, proposed by Barigozzi, M., & Brownlees, C. (2019).

Thismethodis based on sparse vector autoregressions estimated by LASSO. As a result of the application the algorithm, we get two networks—simultaneous interconnections and using the values of the lagged variables. The networks were constructed for the 2005–2020 time period and separately for sub-periods including the global financial crisis (2005– 2013) and the COVID-19 pandemic period (2014–2020).

Based on theresultsobtained, the networks over the entire time period seem to be quite susceptible to external risks. China, Japan, Singapore and Taiwan are the largest shock donors in this region. Russia mainly accepts risks, generated by other countries, in the period 2014–2020. Strengthened/weakened cooperation with the largest risk exporters in this region will increase/decrease the likelihood of systemic risk transfer to the Russian financial sector.
State support of Investment Projects Within the Framework of an Agreement on the Protection and Promotion of Capital Investments: A Methodological Rationale
Authors: Tyutyukina E. B. , Egorova D. A.
Published: October 2023

The subject of research is economic interactions related to the implementation of an investment project within the framework of an agreement on the protection and promotion of investments (hereinafter referred to as the APCI).

Purpose: methodological substantiation of the expediency of providing state support measures to ensure the minimum profitability of an investment project implemented within the framework of the APCI.

Objectives: to propose an indicator that reflects the minimum profitability of an investment project, the mechanism for its usage to determine state support measures, additional state support measures in cases where they are not sufficiently established in the legislation.

Methods: analysis of approaches to determining the discount rate; statistical (observation, grouping, method of indicators) for calculating industry-specific ROIC values; content analysis to select state support measures.

Results: it is proposed to use the ROIC indicator as the minimum profitability of a commercial investment project. The indicator was calculated according to the data of all organizations that are not subjects of medium and small enterprises operating in the period 2012–2021. The sample included 133 organizations that make up eight subclasses of Russian classifier of types of economic activity (pulp and paper production; production of fertilizers and nitrogen compounds; production of pesticides, etc.; production of paints, varnishes, etc.; production of pharmaceutical substances; production of medicines; activities in the field of telecommunications; development of computer software). Based on the data from 1011 observations, the median value of ROIC for each subclass was calculated, the reliability of which is confirmed by the approved minimum rates of return on invested capital for calculating the tariffs of regulated organizations. A mechanism is proposed for using ROIC to determine state support measures within the framework of the APCI, including: determining the median value of ROIC for foreign economic activity, calculating ROIC for an investment project, and determining state support measures by their ratio. As additional measures of state support within the framework of the APCI, it is proposed to establish tax preferences (lower tax rates, tax benefits, tax deductions), as well as accelerated depreciation of fixed assets. The proposed developments create a methodological basis for substantiating the provision of various state support measures within the framework of the APCI.
Central Credit Institution: Forgotten History and Possible Innovations in Modern Conditions
Authors: Zverkova T. N.
Published: October 2023

The subject of the study is the historical experience of creating the Central Credit Institution of urban public banks of the Russian Empire and the possibility of its application in modern conditions.

The purpose of the study is to develop practical measures to create a special banking association of local banks on the terms formulated by the Bank of Russia for the purpose of discussion with financial market participants, representatives of the expert and scientific community’s.

The relevance of the study is due to the request of the Bank of Russia, the Association of Banks of Russia in the search for new approaches to expanding the development potential of local banks through the creation of special banking associations. The United State Archives of the Orenburg Region served as the research location. The research methodology is based on the use of historical and logical analysis methods. The development of the Central Credit Institution of urban public banks at the beginning of the last century was studied in relation to its historical context and various stages of preparation. The surviving justifications, draft constituent documents, draft charter may be of interest when developing specific practical proposals for the creation of a special banking association of modern local banks with them accepting joint liability for each other’s obligations, maintaining partial operational independence and delegating a number of functions to the parent bank. It is concluded that the results of the study can be applied by the Bank of Russia, the Association of Banks of Russia and proactive local banks to develop practical measures for the creation of a special banking association of local banks declared by the Bank of Russia.
New Financial Fair Play Requirements in the Context of Global Restrictions
Authors: Solntsev I. V. , Kudryaeva A. G.
Published: October 2023

The purpose of the paper is to develop recommendations for Russian football clubs aimed at strengthening their financial stability.

The subject of the study is the UEFA financial fair play rules and their impact on the financial stability of football clubs.

The relevance of the paper is confirmed by the changes taking place in financial regulation of football clubs by the UEFA and the Football Union of Russia (FUR), which are caused by the global crisis and have not yet been studied in the scientific literature, which confirms the novelty of the study. The authors’ method is an analysis of the editions of the UEFA financial fair play rules and RFC licensing rules that have been in effect since 2011, along with any violations and subsequent sanctions. The annual reports of European public football clubs, studies of consulting companies, and academic publications in this field were also considered. This paper helped identify the chronology of financial rules in football and directions for their improvement. The authors conducted a detailed analysis of financial performance of club football in Europe and Russia, taking into account the impact of the pandemic, revealed the main problems and ways to solve them based on best practices.

The results of the research included recommendations for conforming to the financial requirements of international federations and FUR as well as ensuring the long-term sustainability of the Russian football industry.
Thermal&Structural Analysis of Oil-Based Type Transformer
Authors: DURSUN Beyza Nur , EKİCİ Bulent
Published: October 2023

In this paper, a 1600 kVA transformer tank model is used for oil temperature rise in hermetically sealed transformer and based on this model, oil pressure increases and resulted mechanical stresses in the tank are calculated. These calculations are investigated according to strength, cooling, and construction approaches of tank with the corrugated wall and analyzed its effect in design using ANSYS@FLUENT and ANSYS@MECHANICAL combination simulation software based on Finite Element Method. Temperature distribution and thermal limitations are critical to correct design. Temperatures exceeding the permissible thermal limits can cause serious damage to transformer components. On the other hand, a tested prototype tank is determined to compare the numerical, analyzed, and experimental values. However according to the results, the stress distributions are occurred at the critical connection points, indicating that the strength of the transformer is not good against another extra load.
SUSTAINABLE DEVELOPMENT OF RUSSIA AND PROSPECTS FOR ENERGY TRANSITION
Authors:   Russian Energy Agency (REA) of the Ministry of Energy of the Russian Federation, Melen’chuk Elena D. ,   Lomonosov Moscow State University (MSU)
Published: October 2023

Availability, types and access to energy resources significantly affect the economic development of particular industries and the country as a whole. The concept of sustainable development entails that the energy system must meet the requirements of balanced economic, environmental, and social sustainability to achieve sustainability. The Climate Agenda remains a long-term trend, and its relevance is not waning, despite the ongoing transformation of the Russian economy. Responsible development in Russia directly relates to sustainable development and the ESG agenda, and remains relevant in the face of new challenges. Russia is developing all areas and is also improving traditional generation, striving not only to reduce greenhouse gas emissions but to ensure that the impact of traditional generation on climate change is minimized.
ISSUES OF MASTERING THE COMPETENCE IN FINANCIAL LITERACY BY STUDENTS OF THE HUMANITIES
Authors:   Moscow State Linguistic University, Platko Alla Yu.
Published: October 2023

The article analyzes the possible setbacks associated with mastering the financial literacy competencies by young specialists in the humanities. It studies the range of issues associated with the difficulties of using individual financial planning tools and identifies a range of basic topics necessary for a comprehensive perception of the economic situation and competent management of personal finances.
Yerel Yönetimlerin Sosyal Medya Kullanımlarının Metin Madenciliği ile Analizi
Authors: KARAHAN ADALI Gökçe , ÜNÜR Ece
Published: October 2023

Bilişim ve iletişim teknolojilerindeki gelişmeler toplumsal ve siyasal alanda birçok değişime yol açmıştır. Bu çalışmanın amacı merkezi yönetimlerle halk arasındaki en temel köprü vazifesini üstlenen belediyelerin; halka bu teknolojiler özellikle de sosyal medya platformları aracılığıyla nasıl hitap ettiklerinin ve yönetim politikalarında hangi konulara ağırlık verdiklerinin metin madenciliğiyle içerik analizi yöntemleri kullanılarak incelenmesidir. Örneklem olarak Ankara, İstanbul ve İzmir büyükşehir belediyelerinin resmi Twitter hesapları ele alınmış ve her bir büyükşehir belediyesi tarafından yapılan 7 Eylül 2022 tarihi ve öncesi son 3200 paylaşım Twitter API aracılığı ile elde edilmiştir. Veriler R programla dili kullanılarak metin madenciliği kapsamında veri ön işlemden geçirilmiş ve analiz edilmiştir. Kelime frekans dağılımları yapılmış, her bir büyükşehir belediyesi için frekans kapsamına giren ellişer kelime tespit edilmiş ve ilgili veriler kelime bulutları ile görselleştirilmiştir. Çalışmanın son aşamasında ise bu kelimeler içerik analizi yöntemi kullanılarak üç kategoriye ayrılmıştır: (a) belediyelerin hizmetlerine ilişkin genel konular, (b) belediye tarafından hizmet sağlanan gruplar ve (c) belediyelerin hizmet sağladıkları alanlar. Bu kategoriler bağlamında Ankara, İstanbul ve İzmir büyükşehir belediyelerinin karşılaştırmalı analizi yapılmıştır. Bulgulara göre, bu büyükşehir belediyeleri arasında hizmetlere ilişkin yapılan paylaşımlarda Ankara (n=5377) ilk sırada yer almış ve onu İstanbul (n=4612) ile İzmir (n=2675) izlemiştir.
Labor Union’s Characteristics and Firm’s Cost Behavior
Authors:   Korea Accounting Information Association, Jeon Sung Min , Lee Sang Hyuk
Published: October 2023

[Purpose] This study investigates the effect of a labor union and its characteristics on a firm’s cost behavior, with a particular focus on both listed and non－listed firms.
[Methodology] We employ labor union data obtained from the Human Capital Corporate Panel (HCCP) provided by the Korea Research Institute for Vocational Education and Training. We examine how the labor union affects cost stickiness (selling, general, and administration costs) using the model developed by Anderson et al. (2003).
[Findings] First, we find that firms exhibit cost stickiness in their cost behavior and the presence of labor unions mitigates this cost stickiness. These results suggest that labor unions serve as monitoring mechanisms, thus mitigating cost stickiness arising from agency problems. Second, the bargaining power of labor unions has no incremental impact on cost stickiness. However, we find that cost stickiness is alleviated only when labor unions and firms maintain a cooperative relationship. In other words, labor unions play the role of corporate governance structures as stakeholders of the firm only when labor－management relations are cooperative.
[Implications] This study examines the impact of labor unions as one of the stakeholders in a firm’s economic decision－making process and their role in corporate governance in alleviating cost stickiness. It underscores the importance of a cooperative labor－management relationship, as labor unions effectively serve their monitoring role in the corporate governance structure only under such conditions. Furthermore, even in a sample primarily comprised of non－listed firms, labor unions can influence cost stickiness.
Analysis of Ingredient Content and Taste of Black Tea using Frost-damaged Tea Leaves
Authors:   The Korean Tea Society, Son Yong-Hwi , Sung Changhyun , Hwang Jung Gyu , Kim Jong Cheol , Shin Jihun , Jeong Gwang Hui , Cho Kyung Hwan , Park Juwan , Jeon Seung Ho , Kang Suyoung , Shim Doobo
Published: October 2023

The yield of premium green tea is reduced when the plants are exposed to abnormally low temperatures caused by climate change. In particular, the damage caused by frost is severe. All frost-damaged tea leaves are discarded after pruning. This study was conducted to partially reduce the decrease in farm household income caused by frost damage using these damaged tea leaves for black tea processing. Frost-damaged tea leaves were harvested in May 2022 and processed into black tea. The changes in the component content were investigated by analyzing the catechin, caffeine, theaflavin, and free amino acids and performing taste analysis using an electronic tongue. The total catechin content was 0.24% and 1.06% in the undamaged and frost-damaged black tea, respectively. The C (catechin) content was particularly high at 0.81% in the frost-damaged black tea. The caffeine levels in undamaged and frost-damaged black tea were 0.84% and 0.42%, respectively, showing an approximately 50% reduction of the caffeine content by frost damage. The total theaflavin content in undamaged and frost-damaged black tea was 0.24% and 0.13%, respectively. The total free amino acid content in undamaged and frost-damaged black tea was 714 mg/100 g and 1,122 mg/100 g, respectively, of which the γ-aminobutyric acid content in undamaged and frost-damaged black tea was 16.9 mg/100 g and 140.4 mg/100 g, respectively. Taste analysis using the electronic tongue revealed high AHS and CPS sensor values in undamaged black tea and high CTS, PKS, NMS, and SCS sensor values in frost-damaged black tea.
Stress Management in Teaching Profession
Authors: Açıkgöz Menekşe , Taşkın Elif , Taşkın Aziz Ümit , Özbay Esin
Published: October 2023

Bu çalışmanın amacı öğretmenlik mesleğinde stres yönetiminin öğretmen görüşlerine göre belirlenmesidir.Bu çalışmada nitel araştırma tekniklerinden fenomenoloji deseni kullanılmıştır. Araştırma için kolayda örnekleme yöntemi kullanılarak
seçilen 24 öğretmen araştırmanın çalışma grubunu oluşturmuştur. Veriler yarı yapılandırılmış görüşme formu kullanılarak toplanmıştır. Verileri elde etmek için araştırmacı yüz yüze görüşmeler gerçekleştirmiştir. Veri analizinde
kullanılmak üzere, görüşme formundan toplanan ham veriler metodolojik olarak işlenmiştir. Veriler içerik analizi kullanılarak değerlendirilmiştir. Öğretmenlerin stresle başa çıkma konusunda karşılaştıkları zorluklar, idarenin yeterli
desteği, okulda huzur ortamının eksikliği ve iş yükü ile evrak yükünden kaynaklanmaktadır. Ayrıca, sınıf yönetimi, öğrenci davranışları ve veli desteğinin eksikliği de önemli stres faktörleri arasında yer almaktadır. Öğretmenler,
stresi azaltmak için müzik dinleme, meditasyon, zaman yönetimi, kısa molalar verme ve olumlu düşünme gibi etkili yöntemler kullanmaktadır. Sosyal destek, meslektaşlarla paylaşımlar ve kişisel bakım da stresle başa çıkmada önemli
bir rol oynamaktadır. Bu etkili yöntemler sayesinde öğretmenler, daha iyi bir çalışma deneyimi yaşayarak öğrencilere daha iyi bir eğitim sunma fırsatı bulmaktadır.
Contribution of School Administration to Turkish Teachers' Professional Development: Expectations, Needs and Effective Practices
Authors: İntepe Fatma Yelda
Published: October 2023

Bu çalışmanın amacı okul idaresinin türkçe öğretmenlerinin profesyonel gelişimine katkısı: beklentiler, ihtiyaçlar ve etkin uygulamalara yönelik öğretmen görüşlerinin değerlendirilmesidir. Bu çalışmada nitel araştırma tekniklerinden
fenomenoloji deseni kullanılmıştır. Araştırma için kolayda örnekleme yöntemi kullanılarak seçilen 16 öğretmen araştırmanın çalışma grubunu oluşturmuştur. Veriler yarı yapılandırılmış görüşme formu kullanılarak toplanmıştır. Verileri
elde etmek için araştırmacı yüz yüze görüşmeler gerçekleştirmiştir. Veri analizinde kullanılmak üzere, görüşme formundan toplanan ham veriler metodolojik olarak işlenmiştir. Veriler içerik analizi kullanılarak değerlendirilmiştir.
Çalışmanın bulgularına göre, öğretmenlerin mesleki gelişim ihtiyaçlarını belirlerken öğrenci merkezli yaklaşımlar ve çeşitli stratejiler kullanılmaktadır. Bu stratejiler, öğrenci performansları, geri bildirimler, veri analizi,
eğitim trendleri ve öğrenci öğrenme stilleri gibi farklı kaynaklardan yararlanarak ihtiyaçları belirlemeyi amaçlamaktadır. Mesleki gelişim programları, öğretmenlere öğrenme stratejileri, materyal tasarımı, teknoloji entegrasyonu
gibi alanlarda değerli beceriler kazandırırken, meslektaşlar arasındaki deneyim paylaşımı ve işbirliği de önemli bir rol oynamaktadır. Okul idaresi, öğretmenlerin profesyonel gelişimini desteklemek için sunduğu çeşitli desteklerle
öğretmenlerin pedagojik yaklaşımlarını zenginleştirmelerine ve öğrenci merkezli eğitimi daha etkili bir şekilde uygulamalarına olanak tanımaktadır. Sonuç olarak, mesleki gelişim programları ve okul idaresinin desteği, öğretmenlerin
beceri kazanmasını, öğrencilere daha iyi hizmet etmelerini ve genel olarak eğitim kalitesini artırmayı amaçlayan önemli araçlar olarak öne çıkmaktadır.
Students’ Understanding of Figures with Point Symmetry and Its Educational Implications
Authors:   The Korea Society Of Educational Studies In Mathematics, Lee Seungeun , Yim Jaehoon
Published: October 2023

This paper examines students’ thoughts and the difficulties faced while learning figures with point symmetry. This study was conducted with a class of 5th grade students. We identified the difficulties encountered by them as: confusing the center of a figure with the center of rotation, confusing rotating a figure 180° with moving a figure in the opposite direction, difficulty in specifying and explaining the amount of rotation, tendency to use the property of corresponding sides instead of the property of corresponding points when completing a figure with point symmetry, and difficulty in dealing with both horizontal and vertical directions on grid paper. These findings suggest that the following experiences should be provided while learning figures with point symmetry: distinguishing the center of a figure from the center of rotation, understanding the difference between rotating by 180° and moving in the opposite direction, specifying and measuring the amount of rotation in circular motion, exploring figures with point symmetry on a polar grid, understanding the rotation of a figure in connection with the rotation of its components, dealing with information of both directions in grids, and drawing figures with point symmetry on non-grid as well as grid paper.