bluuebunny/crossref_metadata_2025 huggingface dataset:
Upaya Peningkatan Resiliensi Masyarakat pada Masa Pandemi Covid-19 di Dusun Wage, Jawa Barat
Authors:   UIN Raden Mas Said Surakarta, Wulandari Khotimah Sri , Taufik Moh
Published: June 2022

The Covid-19 pandemic had a comprehensive impact in all aspects of lives. This society service activities aim to increase resilience of society in Wage Hamlet RT 015 RW 005 Lebakwangi Village, Lebakwangi District, Kuningan Regency, West Java. The society from that location have serious experience that impacts in the aspects of educational, economic, health and religion. The online learning system caused some of students to go on strike to school, the income decreased up to 80%, susceptible to stress, anxiety and excessive fear, and religious activities were also forced to stop. The method used in this service was Participatory Action Research, namely by implementing various program activities which started with build a rapport with the society, determination of society service agendas, participatory mapping, identification of problems in society, planning or strategies planning, society organizing, implemented the change actions, reflection or evaluation, and then expanded the scale of action and support. In the educational aspects, there was Kejar Ilmu program as a place for tutoring and discussion. In the economic aspects, there was the creation of product brochures for online promotion through social medias. The health aspects there was Friday Sharing program and guidance & counselling service. The last aspect, the religious aspects, that was the implementation of weekly recitations and the preparation of material summaries for distribution online. In general, these society service activities go so well. It can be seen from the enthusiasm of the residents and have a lot of participants who participates in this activity.
STAGES OF IMPLEMENTATION OF THE MECHANISM OF SUSTAINABLE DEVELOPMENT AND STATE SUPPORT OF INDUSTRIAL ENTERPRISES UNDER SANCTIONS
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Pashigorev Maxim O.
Published: June 2022

Currently, due to new sanctions from Western countries, the consequences of the COVID-19 pandemic and various crisis phenomena in the global economy, the issue of sustainable development of organizations, including industrial enterprises, is more acute than ever. One of the important aspects of this issue is the principles of the concept of sustainable development, which are present in almost all spheres of life and play a key role not only in environmental protection, activities for the benefit of society, but also in the economic development of the whole country. In recent years, special attention has been paid to this issue by large enterprises that publish reports on sustainable development and implement the Sustainable Development Goals to some extent. Almost every one of these enterprises uses the fundamental directions and principles of sustainable development. Of course, before this happened, these enterprises had to go through several stages to create conditions for sustainable development, which ultimately led to the implementation of the concept of sustainable development, and most importantly to its practical application. This article proposes and describes in detail the stages of implementation of the mechanism of sustainable development of industrial enterprises, including in the conditions of foreign sanctions, the completion of which is the existence and practical use of the concept of sustainable development in the activities of the organization. The issue related to the main objectives and characteristics of benefits for each aspect of the concept of sustainable development is considered. The factors of the organization’s sustainability are considered, as well as problems in terms of disclosure of information about sustainable development and ways to solve them. The issue of state support of organizations in the field of sustainable development is considered as one of the drivers of economic growth of industrial enterprises. Attention is paid to financial, economic, environmental and social indicators in the formation of a sustainable development report, as well as criteria and the formation of indicators of sustainable development of industrial enterprises.
PROSPECTS FOR IMPROVING THE FUNCTIONING OF THE INFORMATION IDENTIFICATION MECHANISM FOR THE PURPOSES OF ACCOUNTING AND MANAGEMENT ACCOUNTING
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Bodyako Anna V. , Ponomareva Svetlana V. ,   St. Petersburg University of Economics, St. Petersburg, Russia, Rogulenko Tatiana M. ,   State University of Management, Moscow, Russia
Published: June 2022

The deepening of the criticality of the financial condition of Russian companies makes it obvious that it is necessary to rethink not only the concept of a «functional mechanism (hereinafter referred to as FMU)» of information management for accounting and control purposes – the main information areas of corporate management, but also its role in regulating the market value of Russian business. This problem was studied on two main issues: to identify the causes and consequences of the transformation of the rules for the functioning of the elements of the mechanism for managing the information flows of companies; to formulate the conditions for increasing the efficiency of the elements of the FMU by the information flows of companies.
DEVELOPMENT OF MANAGEMENT ACCOUNTING AS AN INSTRUMENT OF IFRS AND TAX ACCOUNTING
Authors:   Moscow State University for the Humanities and Economics, Moscow, Russia, Mozhina Elena L.
Published: June 2022

The author attempts to analyze the development of management accounting, IFRS and tax accounting in Russia, identify the main milestones in the development of accounting types and analyze their mutual influence, designing the mutual development of accounting types.
THE IMPACT OF ACCOUNTING POLICIES ON THE PROFIT OF THE ORGANIZATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Peiyuan Li
Published: June 2022

The article explores the problems of the impact of accounting policies on the profit of the organization. The results of a study of the influence of the choice of methods for qualifying fixed assets and stocks, the subsequent assessment of fixed assets and intangible assets, depreciation of fixed assets and intangible assets, and the assessment of financial investments on profit formation are presented.
ELECTRONIC DOCUMENT MANAGEMENT: CHALLENGES, PROSPECTS, PROSPECTS FOR ENSURING THE ECONOMIC SECURITY OF THE ORGANIZATION IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
Authors:   Voronezh State University, Voronezh, Russia, Tkacheva Mariya V. , Utochkina Lyudmila A. ,   Voronezh State University, Voronezh, Russia
Published: June 2022

The article considers a key element of digital business transformation – the transition to electronic document management systems (EDMS). The process of introducing EDMS into the existing organization management system using a risk-based approach was studied, due to which the main threats and risks to ensure the economic security of the organization were identified. Based on the analysis of risks and threats arising from the introduction of an EDMS into the management system of an economic entity, recommendations are formulated for their minimization and prevention. The analysis of the Russian market of electronic document management systems was carried out.
ACCOUNTING AND ANALYTICAL SUPPORT AND INFORMATION BASE OF FINANCIAL ANALYSIS OF ENVIRONMENTAL ORGANIZATIONS
Authors:   State University of Management, Moscow, Russian Federation, Kirova Elena A. , Kurchenko Anna A. ,   State University of Management, Moscow, Russian Federation
Published: June 2022

The article considers the essence of the system of information-analytical and accounting support of financial analysis of industrial and environmental activities of organizations for making managerial decisions. It is concluded that the basis of the financial analysis of the company’s production and environmental activities are internal and external sources of information. The author’s system of information-analytical and accounting support of financial analysis of an environmental enterprise, which includes five blocks, is presented. The author’s principles of information-analytical and accounting support of financial analysis of an environmental enterprise are highlighted.
TAX ADMINISTRATION: ESSENCE, MECHANISMS, EFFECTIVENESS
Authors:   Academy of Social Management, Moscow, Russia, Dadashev Alikhan Z.
Published: June 2022

Tax administration is studied as a subsystem of the tax system of the state, the structure is represented by two blocks – tax control in conjunction with responsibility for tax offenses and tax regulation. The elements of each block function thanks to a «personal» mechanism, the forms, methods and tools of which are designed to ensure the functional purpose of a particular element, and in aggregate – to ensure the effectiveness of tax administration. A generalizing indicator is proposed to measure and evaluate the effectiveness of tax administration.
TAX CONSULTING IN CONDITIONS OF DIGITAL TRANSFORMATION TAX ADMINISTRATION IN THE RUSSIAN FEDERATION
Authors:   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Bratsev Valery I. , Kovalenko German K. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia, Simachkova Anastasia M. ,   Russian University of Economics named after G. V. Plekhanov, Moscow, Russia
Published: June 2022

Today, digital transformation is a new philosophy for government agencies, which provides for new models and operating principles, allowing to build a service delivery matrix from the point of view of its final recipient. The article reflects the main directions for improving the institution of tax consulting in the framework of rethinking approaches to public administration and digital transformation of the activities of tax authorities. The aim of the study is to formulate a methodological approach to understanding the term «tax consulting» in the context of the digital transformation tax administration, as well as to determine the cause-and-effect relationships between the implementation of a customer-centric approach in public administration, the results of the digital transformation of the activities of the tax authorities and the development of the institution of tax consulting. The authors considered various methodological approaches to the development of the institution of tax consulting, and also studied the technological capabilities of tax authorities. Among key findings of the research it should be mentioned the substantiation of the need to transform approaches to determining the essence of the concept of tax consulting and the development of practical recommendations for improving the institution of tax consulting in the context of digital transformation of the activities of tax authorities.
TAX INSTRUMENTS TO SUPPORT IT COMPANIES
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Lagutina Larisa G.
Published: June 2022

At the present stage, information technologies play a significant role in the economy, changing its structure, business models and competitiveness principles. In the context of these changes, the insufficient level of development of this industry in Russia is of high concern. Therefore, it is relevant to consider the measures taken to support companies in the IT industry, in particular through the use of tax incentives.
WAYS OF CONVERGENCE OF ACCOUNTING AND TAX ACCOUNTING OF PROFIT OF THE ORGANIZATION
Authors:   Plekhanov Russian University of Economics, Moscow, Russia, Peiyuan Li
Published: June 2022

Commercial organizations are the main forming link of the market economy. Profit serves as the purpose of their activities and an important object of tax and accounting. Accounting and calculation of profit are associated with a lot of problems, since it is the most conditional accounting object, subject to many objective and subjective factors. Its calculation is related to the correlation of the amount of income received and expenses incurred by the organization, however, the methodology for reflecting the facts of economic life in accounting and tax accounting is different and is regulated by different regulatory legal acts that dictate not always the same accounting rules. Of course, not only the methods and principles of accounting and tax accounting affect the amount of income, expenses and profits, but also the real efficiency of the business, the rationality of the financial and economic activities of the organization. However, it is the difference in the methods and rules of management that determines the difference that arises in the amounts of profit according to the data of accounting and tax accounting. This paper examines the impact of the legislative framework on accounting and tax accounting, lists the basic rules for recording income and expenses, identifies the main criteria for the difference in profit formation, and provides examples that clearly demonstrate the change in profit with various accounting methods. The article provides specific proposals for the convergence of profits in the accounting and tax accounting of the organization. The amount of profit received at the end of a particular period taken and subject to tracking in dynamics is the most important indicator of the effectiveness of the enterprise. The profit received by the organization is not only reflected in the forms of financial statements and informs the founders and other interested parties about the summary results and possibilities for further use, but is also recorded in tax returns and affects the tax burden of the organization. That is why the search for optimal ways of convergence of accounting and tax accounting of the organization’s profit plays an important role.
IMPROVING THE MECHANISM OF TAX DEBT SETTLEMENT: RUSSIAN PRACTICE AND EXPERIENCE OF DEVELOPED COUNTRIES
Authors:   Academy of Social Management, Moscow, Russia, Meshkova Dzhana A.
Published: June 2022

The article is devoted to the study of the level and dynamics of tax debt in relation to tax revenues in the budget system of the Russian Federation and a number of developed countries. For the period 2017–2021 the effectiveness of individual instruments used in the Russian Federation for collecting taxpayers’ debts, providing a deferment (installment plan) in a pandemic is shown. The experience of developed countries in the use of methods and tools for regulating tax debts is considered. Proposals have been formulated to improve individual instruments of the mechanism for settling tax debts in the Russian Federation.
STATE CONTROL AND SUPERVISION: CONCEPT AND ESSENCE
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Lologaeva A. S.
Published: June 2022

The article compares supervision and control as management tools for checking legislation and management effectiveness; identified common features and differences of supervision and control as forms of regulation of the activities of economic entities at all levels; approaches to the classification of types of control and supervision functions are considered, characteristics of control and supervision methods are given, foreign experience in organizing control and supervision activities is analyzed, tasks are formulated to improve the mechanism for implementing supervision and control in the context of digitalization.
INNOVATIONS IN THE ORGANIZATION OF INTERNAL STATE FINANCIAL CONTROL IN THE RUSSIAN FEDERATION
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Egorov Dmitry S.
Published: June 2022

This article highlights the transition of internal state financial control to the path of standardization. The main regulatory legal acts are analyzed, in accordance with which the modern organization and implementation of the activities of internal state financial control bodies is built, including the principles of control activities enshrined by them, the rights and obligations of officials of the object and subject of control, the procedure for conducting the appropriate method of control and other issues of organization control activity. Problematic issues that require timely elaboration are identified.
FEATURES OF PUBLIC PURCHASES’ DIGITALIZATION
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Levandovskaya Anastasiya M.
Published: June 2022

The article discusses the advantages and risks of automation of procurement activities. The issue of digitalization of public procurement has not been fully developed. There is a need for industry testing in practice of solutions that allow automating the public procurement system as a whole and solutions of specific customers. Moreover, it is necessary to assess and minimize the possible risks of such automation. The features of automation of procurement activities are highlighted, recommendations on the organization of this process to improve the efficiency of organizations are proposed. Aspects of improving the components of departmental control and risk assessment can be applied everywhere due to the versatility and adaptability to all categories of customers of goods, works, services. The variants of application of real automated solutions are proposed not only from a formal, but also from a practical point of view.
ERUCA SATIVA MILL SEEDS OIL ALLEVIATES HYPERLIPIDEMIA AND NON-ALCOHOLIC FATTY LIVER DISEASE IN SYRIAN HAMSTER
Authors: Alhilal M , Sulaiman Y.A.M. , Subhu A.M. , Habra N , Alhilal S
Published: June 2022

The impact of oils rich in long chain monounsaturated fatty acids (LCMUFA) against hyperlipidemia and non-alcoholic fatty liver disease (NAFLD) has been inadequately described. In addition, the chemical solvents and the high temperature used in vegetable oils extraction process from seeds cause severe loss of many vital compounds. So the goal of this paper was to examine the effect of cold pressed Eruca sativa Mill seeds oil (ESSO), as a source of LCMUFA, on hyperlipidemia and NAFLD in Syrian hamster. The ESSO content of fatty acids was analyzed using chromatographic methods. Fifty two (52) healthy male golden Syrian hamsters used in this experiment were randomly divided into 4 groups (Completely Randomized Design). Negative control group, CHD group, positive control group and ESSO group. This experiment was achieved in two periods. The first period continued 4 weeks, in which hyperlipidemia and NAFLD were induced in CHD, positive control and ESSO groups through feeding on a hyperlipidemic diet. The second period also lasted 4 weeks, in which ESSO was orally gavaged at 2 g/kg of the body weight daily to animals of ESSO group. The levels of total cholesterol (TC), triglycerides, HDL-C and glucose and the activities of ALT, AST, ALP, LDH and CK were analysed in the serum. One way analysis of variance (ANOVA) followed by Duncan's multiple range test was used for statistical analysis. The consumption of hyperlipidemic diet for 4 weeks caused a significant raise (P<0.05) of triglycerides, glucose, ALT, AST, LDH, CK and a significant reduction (P<0.05) of the HDL-C/TC ratio, at the same time created lipid accumulation in liver cells in CHD, positive control and ESSO groups in comparison with negative control group at the end of the first period. These negative influences were alleviated in ESSO group by administration of ESSO at the end of second period. In conclusion, The examined cold pressed ESSO has effective hypolipidemic and hepatoprotective effects in Syrian hamsters with hyperlipidemia and NAFLD.
Keywords: Eruca sativa seeds oil, Hamster, Hyperlipidemia, Non-alcoholic Fatty Liver Disease.
Areas of attraction of industrial centres in CSR
Authors: Mareš Jaroslav
Published: June 2022

In a short paper the author treats of tbe investigation results of regional structure of industry in CSR carried out by the Geographical Institute of the Czechoslovak Academy of Sciences. The analysis based on the data stating the number of people using some means of transport to get to their work, showed that the extent of what is called the areas of attraction of industrial centres does not depend so much upon their size as upon their geographical position. Since their stability shows to be of long standing, it is important for regional planning. The enclosed map illustrates the extent, variety, intensity of gravitation and the degree of influence exerted by industry upon the hinterland of industrial centres in CSR.
The 75th birthday of Professor Jan Krejčí
Authors: Demek Jaromír
Published: June 2022

The significant Czech geographer and geomorphologist Jan Krejčí celebrates his 75 birthday the 20 May 1982. He worked from 1931 till 1972 (with exception during the World War II) as Professor at the University of Brno. His main works are devoted to the geomorphological investigation in Moravia (river terraces, young tectonics); he published many works also in hydrology, especially in applied hydrology. In this article the short biography and main fields of the activity of Professor Krejčí are presented.
Regionalization of tourism in Bulgary
Authors: Dinev Ljubomir
Published: June 2022

The article deals with tho contemporary delimitation of areas of tourism in Bulgary and with their taxonomic units: regions, subregions, districts, localities, centres or concentrations, complexes and objects. A map shows the boundaries of main regions and subregions.
Editorial
Authors: Lewis Patrick J.
Published: June 2022

Editorial for in education Spring 2022
Pengaruh Aktivitas Menghafal Doa Harian Terhadap Nilai Agama Dan Moral Anak Usia 5-6 Tahun di RA Tarbiyatul Aulad Karangtanjung Sidoarjo
Authors: Sulichah Nesyatus , Khotimah Nurul
Published: June 2022

Penelitian di latar belakangi oleh adanya kegiatan di RA. Tarbiyatul Aulad Karangtanjung Sidoarjo, yang mana anak tersebut menghafal doa harian. Sehubungan dengan kegiatan tersebut memunculkan pertanyaan apakah dengan aktivitas menghafal doa harian di RA. Tarbiyatul Aulad Karangtanjung Sidoarjo mampu berpengaruh terhadap nilai agama dan moral anak? Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Subjek penelitian ini adalah anak usia 5-6 tahun di RA. Tarbiyatul Aulad Karangtanjung Sidoarjo sebanyak 28 responden. Karena jumlah siswa < 100, dan penelitian ini termasuk dalam penelitian populasi. Teknik pengumpulan data menggunakan angket tertutup. Data terkumpul dianalisis menggunakan analisis Product Moment dan regresi sederhana dengan bantuan Software Program SPSS versi 25 for windows. Hasil dari penelitian adalah : (1) Terdapat pengaruh yang signifikan antara menghafal Do’a harian terhadap Nilai Agama dan Moral Anak Usia 5-6 Tahun di RA. Tarbiyatul Aulad Karangtanjung Sidoarjo, hal ini ditunjukkan oleh hasil r= 0,845, dengan p= 0,000 < 0,05 dan berada pada tingkat tinggi. (2) Besarnya pengaruh menghafal Do’a Harian terhadap Nilai Agamandan Moral anak Usia 5-6 Tahun di RA. Tarbiyatul Aulad Karangtanjung Sidoarjo adalah sebesar 71,5% yang ditunjukkan harga p = 0.000 < 0.05 dan sisanya sebesar 28,5% dipengaruhi oleh factor lain yang belum diketahui oleh peneliti.
Pengaruh Kegiatan Fun Cooking Dalam Meningkatkan Kemampuan Sains Anak Kelompok B di Taman Kanak-kanak Telkom Schools Padang
Authors: Putri Diana Salsabila , Zulminiati Zulminiati
Published: June 2022

Tujuan penelitian ini adalah mengetahui pengaruh kegiatan fun cooking untuk meningkatkan kemampuan sains anak kelompok B. Kemampuan sains yang akan diukur meliputi kemampuan observasi, membandingkan, mengklasifikasi, mengukur dan mengkomunikasikan. Metodologi yang digunakan dalam penelitian ini kuantitatif dan struktur quasi experiment. Penelitian dilaksanakan di TK Telkom Schools Padang dengan subyek 30 anak yang dipisahkan menjadi kelas kontrol dan kelas eksperimen. Tes berupa pernyataan sebanyak 12 butir, observasi dan dokumentasi sebagai teknik pengumpulan data serta uji normalitas, uji homogenitas dan uji hipotesis sebagai cara teknik untuk menganalisis data. Alat pengumpulan informasi yang digunakan adalah lembar pernyataan. Informasi tersebut kemudian ditangani dengan uji (t-test) dengan menggunakan SPSS 22.0 for windows. Penelitian membuahkan hasil yang terlihat dari hasil uji normalitas diperoleh nilai signifikansi kelas eksperimen dan kontrol sebesar 0,200 maka hasil signifikan nilai tersebut > 0,05 sehingga peningkatan skor kelas eksperimen dan kontrol normal. Data uji homogenitas menunjukkan bahwa nilai signifikansi sebesar 0,187 yang berarti 0,187 > 0,05 maka kelas yang dijadikan penelitian adalah kelas yang homogen. Uji homogenitas menunjukkan nilai signifikansi 0,187 yang berarti 0,187 > 0,05, sehingga kelas yang digunakan adalah kelas homogen. Mengenai uji-t menunjukkan nilai Sig. (2-diikuti) sebesar 0,004 < 0,05. Dengan demikian, cenderung diduga ada pengaruh yang besar fun cooking dalam mengembangkan kemampuan sains anak melalui kegiatan mengamati, membandingkan, mengklasifikasi, mengukur dan mengkomunikasikan.
A Storm in a Primordial Teacup
Authors: Futerman Anthony , Tour James
Published: June 2022

Origin of life research is in trouble. Laboratory conditions cannot replicate prebiotic scenarios, meaning studies that purport to explain the emergence of life in fact explain nothing at all.
PELATIHAN TUNE UP SEPEDA MOTOR SEBAGAI PENINGKATAN KOMPETENSI PRAKTIKAL SISWA PADA WILAYAH ULAPAN (UBUD, TEGALALANG, DAN PAYANGAN) UNTUK MENDUKUNG KAWASAN STRATEGIS PARIWISATA NASIONAL (KSPN)
Authors: Sulistyo Aris Budi , Dwipayana Arif Devi , Pradana Adrian , One M Dinda , Eka N Asep , Rifai.S Riz , Bagus Eka N I Gusti , Ahmad Rahmat , F Yusime , Dwifa Beny
Published: June 2022

This Community Service Activity Motorcycle Tune Up Training aims to improve the practical competence of students at SMKN 1 Tegalalang so that they can tune up motorcycles effectively, efficiently and safely, including: checking, maintaining, repairing and adjusting motorcycle parts/systems according to the Tune Up procedure, and has an outcome in the form of increasing scientific competence, especially regarding engine parts, electrical parts, and motorcycle chassis parts. The method of this activity is to conduct training for students in grades 10, 11, and 12 of the Automotive Department at SMKN 1 Tegalalang. Training in the form of providing materials and practice in the field with a percentage of 30% for material and 70% for practice. The basis of doing Tune Up on a motorcycle is that every motorcycle that is operated, will eventually experience a situation where the parts of the motorcycle (engine, transmission, frame, etc.) experience fatigue and wear and tear, thereby reducing its performance, including: engine power decline, slow acceleration, wasteful fuel and the possibility of continuing/spreading damage to other component damage and to support the national tourism strategic area (KSPN) especially the ULAPAN area (Ubud, Tegalalang and Payangan) in order to increase the economic factors of the region. This activity was carried out in collaboration with the Bali Land Transportation Polytechnic with SMKN 1 Tegalalang. The result of this Community Service activity is an increase in the practical competence of SMKN 1 Tegalalang students so that later they can be used as provisions to set up a workshop business (MSME level) or work
The Dynamic Response of SPWM vs. SVPWM Synchronverter
Authors: Mahafzah Khaled A. , Rabab’ah Hana’a A. , Al-Odienat Abdullah , Al-Momani Mohammad , Al-Maitah Khaled , Al-Mbaideen Amneh
Published: June 2022

This paper explores the use of Space Vector Pulse Width Modulation (SVPWM) instead of Sinusoidal Pulse Width Modulation (SPWM) to evaluate dynamic response of the synchronous inverter (synchronverter). The paper presents a comprehensive comparison between the SVPWM and SPWM for the dynamic response of synchronverter. This comparison aspects contain: the grid frequency, the active and reactive power, line current and its THD and rate of change of frequency (RoCoF) in case of using both modulation techniques. Despite the complexity of using SVPWM, it has several advantages over SPWM. With the increased penetration of renewable energy sources in power systems, the system inertia is reduced, and the frequency deviations becomes greater and faster. The results of this paper show that SVPWM contributes to reducing the rate of change of frequency (RoCoF) which enhances the system inertia. The results show a more stable behavior of SVPWM than the SPWM. Moreover, SVPWM reduces the total harmonics distortion (THD) of the current by 7% as compared to SPWM. Furthermore, the use of SVPWM reduces the complexity and the cost of the used filter. Matlab/Simulink is used for results validation.
Roman Iustitia Naturalis and Modern Positivist Justice
Authors:   Russian State University of Justice (Moscow), Kofanov Leonid L. ,   Institute of World History, Russian Academy of Sciences, Moscow, Russian Federation
Published: June 2022

Introduction. The modern definition of the concept of “justice” is too narrow when we compare it to the famous Roman classical definition of the concept of iustitia as a synonym for justness. Justness is expressed by the constant will to “grant everyone their right”. Ancient thinkers associated the concept of justice with natural law, which unfortunately, is almost lost in modern legal theory. Theoretical Basis. Methods. The article was prepared using general scientific methods (systemic, logical) and special legal methods (comparative legal, formal legal). Results. The concept of “justice” arguably first appeared in Ancient Greece during the 6th to 2nd centuries BC in the philosophy of Pythagoras, Plato, Aristotle and the Stoics. Plato contrasted this understanding of justice with the right of the strong. In the first century BC, Cicero developed this concept further, stating that justice proceeds from natural law, based on the principles of love, friendship, trust and consent. As these principles do not apply equally at different levels (that is, in the family, between friends, between trade partners, between fellow citizens, between foreigners, etc.), the main task of justice is to make an honest allocation of justness to everyone. The Roman lawyer and philosopher would argue that human laws that reject iustitia naturalis lead to lawlessness and the collapse of society. In discussion with Carneades, (who argued that natural justice is folly, and that real civil justice is based on the protection of the benefit or utilitas of the strongest), Cicero argued that without mutual love, trust and friendship, the common benefit of society as a whole, based on the fundamental concept of honesty (honestum), suffers. These principles were adopted by the Roman classical jurists and Justinian compilers in the famous definition of iustitia. Discussion and Сonclusion. Unfortunately, modern positivism in its most extreme manifestation of “pure law” has abandoned the ideas of “natural justice”. This is evidenced by the separation of the principles of morality based on nature, that is, customary law, as a centuries-old practice of regulating relations in society. The result is a significant weakening of the principles of natural unity of people in societies of all levels, including the international human community.
¿CUÁNDO DEJARÁN DE INFLUIR LOS TÍTULOS DE REVISTAS CIENTÍFICAS EN LA CALIDAD PERCIBIDA DE UN ARTÍCULO?
Authors: Guitchounts Grigori
Published: June 2022

En noviembre, Springer Nature, una de las editoriales de revistas científicas más grandes del mundorealizó un anuncio que captó la atención: más de 30de sus revistas más prestigiosas, incluyendo a la insignia Nature, ahora permitirán a los autores pagaruna cuota de $11,390 dólares (aproximadamente$240,000 pesos) para hacer sus artículos gratuitamente disponibles para que cualquier persona los leaen línea.
Influence of thickness and morphology of MoS2on the performance of counter electrodes in dye-sensitized solar cells
Authors: Mai Lam Thuy Thi , Le Hai Viet , Nguyen Ngan Kim Thi , Pham Van La Tran , Nguyen Thu Anh Thi , Huynh Nguyen Thanh Le , Nguyen Hoang Thai
Published: June 2022

Non-platinum electrodes for photoelectric devices are challenging and attractive to the scientific community. A thin film of molybdenum disulfide (MoS2) was prepared on substrates coated with fluorine-doped tin oxide (FTO) to substitute the platinum counter electrode (CE) for dye-sensitized solar cells (DSSCs). Herein, we synthesized layered and honeycomb-like MoS2thin films via the cyclic voltammetry (CV) route. Thickness and morphology of the MoS2thin films were controlled via the concentration of precursor solution. The obtained results showed that MoS2thin films formed at a low precursor concentration had a layered morphology while a honeycomb-like MoS2thin film was formed at a high precursor concentration. Both types of MoS2thin film were composed of 1T and 2H structures and exhibited excellent electrocatalytic activity for the I3–/I−redox couple. DSSCs assembled using these MoS2CEs showed a maximal power conversion efficiency of 7.33%. The short-circuit value reached 16.3 mA·cm−2, which was higher than that of a conventional Pt/FTO CE (15.3 mA·cm−2). This work reports for the first time the possibility to obtain a honeycomb-like MoS2thin film morphology by the CV method and investigates the effect of film structure on the electrocatalytic activity and photovoltaic performance of CEs for DSSC application.
MEANS AND METHODS FOR AUTOMATIC FIRE EXTINGUISHING OF GAS-CYLINDER CARS
Authors: Вогман Леонид Петрович , Зуйков Владимир Александрович , Зуйков Александр Владимирович , Простов Евгений Евгеньевич
Published: June 2022

Выполнен анализ различных средств и способов автоматического пожаротушения газобаллонных автомобилей. Из выполненного ранее анализа аварий газобаллонных автомобилей следует, что они могут характеризоваться небольшими утечками жидкой фазы или газовой среды. Большие утечки топлива, как следует из статистических данных, маловероятны. При больших утечках жидкой фазы и ее воспламенении, если это произойдет, следует создать условия безопасного для окружающей среды полного выгорания топлива при контроле за нераспространением горения за пределы зоны горения. В соответствии с такой концепцией, учитывающей лишь незначительные утечки и проливы жидких криогенных топлив, должен осуществляться выбор средств и способ пожаротушения газобаллонных автомобилей. Для применения на газобаллонных автомобилях в качестве автоматических установок могут рассматриваться лишь модульные с использованием различных огнетушащих составов, за исключением водяных и водопенных средств тушения в зимних условиях.

The analysis of various means and methods for automatic fire extinguishing of gas-cylinder cars is carried out. From the previously performed analysis of accidents of gas-cylinder cars, it follows that they may be characterized by small leaks of the liquid phase or gas medium. Large fuel leaks, as follows from the statistics, are unlikely. In case of large leaks of the liquid phase and its ignition, if this happens, it is necessary to create conditions for complete burnout of fuel that is safe for the environment while monitoring non-proliferation beyond the combustion zone. In accordance with this concept, the choice of means and method for fire extinguishing of the gas cylinder car should be carried out. For use on gas-cylinder cars, only modular installations with the use of various fire extinguishing compositions can be considered as automatic installations, with the exception of water and water-based extinguishing agents in winter conditions.
MEANS OF RESCUE FROM A HEIGHT DURING THE PERIOD OF SANCTIONS
Authors: Вищекин Максим Вадимович , Дымов Сергей Михайлович , Русанов Дмитрий Юрьевич , Александров Александр Михайлович
Published: June 2022

В статье рассмотрены средства спасения с высоты, распространяемые на территории России за последние двадцать лет. Проведен краткий обзор устройств и производителей в зависимости доли импортного содержания. Сделан прогноз развития ситуации импортозамещения в направлении средств спасения с высоты пожарных.

The article discusses the means of rescue from a height, distributed on the territory of Russia over the past twenty years. A brief overview of devices and manufacturers depending on the part of imported content is carried out. There is made a forecast for the development of the situation of import substitution as for means of rescue of firefighters from the height.
APPROACHES TO THE TACTICS OF USING GROUND MOBILE ROBOTIC SYSTEMS FOR FIRE EXTINGUISHING
Authors: Зыков Вадим Витальевич , Гладких Андрей Николаевич , Пивоваров Николай Юрьевич , Петухов Алексей Николаевич
Published: June 2022

В статье рассмотрены вопросы тактического обеспечения действий оперативных должностных лиц на пожаре с применением робототехнических комплексов. Определены типовые задачи, функции и условия для обоснования выбора тактики применения робототехнического комплекса при тушении пожаров. Обоснована необходимость разработки и совершенствования существующих тактических подходов к применению робототехнических комплексов пожарно-спасательными подразделениями. На основе анализа и путем разработки документов предварительного планирования действий пожарно-спасательных подразделений может быть сформирован перечень сценариев применения робототехнических комплексов на тех объектах защиты, охрану от пожаров которых осуществляют подразделения, оснащенные соответствующими робототехническими комплексами.

The article deals with the issues of tactical support of the operating official actions in a fire with the use of robotic systems. There are defined routine tasks, functions and conditions for justifying the choice of a robotic complex usage tactics in fire extinguishing. The necessity of developing and improving existing tactical approaches to the robotic complexes using by fire and rescue units is substantiated. The list of scenarios for the robotic complexes use can be formed on the basis of analysis and by developing documents for preliminary planning of fire and rescue unit actions of those objects of protection, fire protection of which is carried out by units equipped with appropriate robotic complexes.
OKUMA YAZMA EĞİTİMİNDE GÜNCEL KONULAR: NE ÇALIŞMALI, NASIL ÇALIŞMALI?
Authors: DURAN Erol , KARGIN Tolga
Published: June 2022

Bu çalışmada, Türkiye’de “Okuma Yazma Eğitimi” alanında yapılan güncel akademik çalışmaların hangi konulara yoğunlaştığını tespit etmek ve alanda önemli görüldüğü halde yeterince çalışılmamış olan konuları ortaya çıkarmak amaçlanmıştır. Çalışmada temel nitel araştırma yöntemi benimsenmiş ve amaçlı örneklem kullanılarak Türkiye’deki üniversitelerin Sınıf Eğitimi Anabilim Dalında görev yapan ve İlk Okuma Yazma ve Türkçe Eğitimi alanında çalışmaları bulunan Profesör unvanına sahip 18 akademisyene ulaşılmıştır. Veriler, yapılandırılmış görüşme tekniği kullanılarak Google Meet platformu üzerinden gerçekleştirilen görüntülü görüşmeler ile toplanmıştır. İlgili alan yazın taranarak tespit edilen 26 konu başlığı katılımcılara birer birer okunmuş ve bu konuların alanda yoğun olarak çalışılıp çalışılmadığı ve bundan sonra yoğun olarak çalışılmasına gerek olup olmadığı sorulmuştur. Katılımcılar istekleri doğrultusunda cevaplarını gerekçelendirerek açıklamışlardır. Alınan ekran kaydı analiz edilerek sorulara verilen cevapların önce yüzde-frekans değerleri belirlenmiş daha sonra yine ekran kaydı üzerinde gerçekleştirilen içerik analizi neticesinde verilen cevapların gerekçeleri çözümlenmiştir. Çalışma neticesinde, Okuma Yazma Eğitimi alanında belirlenen 26 konudan 15’inin hâlihazırda yoğun olarak çalışılmadığı ancak yoğun olarak çalışılması gerektiği, 11 konunun da yoğun olarak çalışıldığı hâlde konunun önemli olması ve küresel salgın sürecinde eğitim öğretim şartlarındaki değişimler sebebiyle çalışılmaya devam edilmesi gerektiği bulgusuna ulaşılmıştır.
ANALISIS HUKUM PERBANKAN KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH
Authors:   stai al-azhar pekanbaru, nurhadi nurhadi
Published: June 2022

Conventional Banks can change business activities into Sharia Banks, but not vice versa. Changes in business activities for commercial banks and rural banks must obtain permits and meet requirements. After permission is obtained, it must clearly state the word "Sharia" on the writing of the name, and the iB logo on the forms, documents, products, offices, and networks of Sharia Bank offices. The hierarchy as a legal basis is: 1). Law Number 7 of 1992 concerning Banking as amended by Act Number 10 of 1998 concerning Amendment to Law Number 7 of 1992 concerning Banking; 2). Law Number 21 of 2008 concerning Sharia Banking; 3). Financial Services Authority Regulation Number 64 / POJK.03 / 2016 Year 2016 concerning Changes in Conventional Bank Business Activities to Sharia Banks; 4). Financial Services Authority Circular Letter Number 2 / SEOJK.03 / 2017 Year 2017 concerning Changes in Business Activities of Conventional Commercial Banks to Islamic Commercial Banks. The mechanism described above must be carried out by conventional banks that want to change business activities into Islamic banks. The conversion effort must be supported always to increase the growth of Indonesian sharia banking. The amount of public interest in the existence of Islamic banking and foreign investors who want to invest in Indonesia must be accommodated with the growth of Islamic banking through an increase in the sharia banking office network in each region in Indonesia.
A Systematic Review and Network Meta-Analysis: Effect of of GLP-1 drugs on weight loss in obese people
Authors:   Gastrointestinal Minimally Invasive Center · Obesity and Metabolic Diseases Center, The Third People's Hospital of Chengdu, Xie Yunhui , Pang Peng
Published: June 2022

Review question / Objective: 1、Whether GLP-1 drugs have weight loss effect on obese people ? 2、Which GLP-1 drugs are most effective in weight loss among obese people ? Condition being studied: Obesity is an important public health issue that has been on the rise over the last decades. It calls for effective prevention and treatment. Bariatric surgery is the most effective medical therapy for weight loss in morbid obesity, but we are in need for less aggressive treatments. Glucagon-like-peptide-1 receptor agonists are a group of incretin-based drugs that have proven to be productive for obesity treatment. Through activation of the GLP-1 receptor they not only have an important role stimulating insulin secretion after meals, but with their extrapancreatic actions, both peripheral and central, they also help reduce body weight by promoting satiety and delaying gastric emptying.
Categorization of interconnected objects of critical information infrastructure
Authors:   Synergy University, Malinichev Dmitry M. , Kuchmezov Khamzat Kh. ,   Financial University under the Government of the Russian Federation, Mochalov Vadim V. ,   Synergy University, Ratanova Olga V. ,   Synergy University, Andreev Anton V. ,   Synergy University, Pokazanieva Svetlana A. ,   Synergy University
Published: June 2022

The problem of building an information infrastructure resistant to computer attacks is relevant for organizing the work of any enterprise. Therefore, the ability to assess the existing or developing information infrastructure is very important. In this regard, the article deals with the problem of categorizing objects of critical information infrastructure in the context of the need to assess their relationship. The current legislative acts, which are the information base for determining the objects of critical information infrastructure and determining their purpose, structure and composition, are considered, as well as the criteria for the significance of objects are determined. The article also defines the links between critical information infrastructure objects, their resistance to computer attacks, as well as possible damage due to disruption of their functioning or the performance of a critical process. The article provides a description of the criteria that are subject to assessment and a methodology for assessing the stability of critical information infrastructure objects to computer attacks and assessing possible damage due to disruption of the functioning or performance of critical processes by objects of critical information infrastructure. An augmented solution is proposed for assessing the stability of the functioning of critical information infrastructure objects with various options for their connection. The possibility of assessing the cumulative damage due to disruption of the functioning of interconnected objects of critical information infrastructure is considered.
Resource estimation method in the process of functional-flow high-level VLSI synthesis
Authors:   Institute of Space and Information Technologies, Siberian Federal University, Nepomnyashchiy Oleg V.
Published: June 2022

The problems of high-level synthesis of very large integrated circuits (VLSI) are considered. The review of the subject area shows that the use of the imperative model and corresponding programming languages does not provide efficient parallelization of algorithms and the possibility of efficient parallelization of programs. This leads to the impossibility of providing the required technical characteristics. This is due to the specifics of VLSI, which is essentially a scheme of parallel processing of information flows. An original VLSI synthesis method is presented. The method based on the functional-streaming paradigm of parallel computing. This method allows ensuring architectural independence and maximum coverage of implementation options. The route map of VLSI functional-flow method is outlined. The problem of estimating the requested hardware resources and clock frequency, necessary for solving, is formulated. This problem must be solved at the early stages of design. A method for estimating resources in the process of functional-flow synthesis is proposed. The method is based on the use of an additional meta-layer (HDL-graph). Taking into account the polymorphism of the solution of the resource estimation problem, it is proposed to use machine learning technologies in the new method. It is shown that the application of the indicated method in the synthesis process makes it possible to provide the most accurate assessment of resources. This is possible, because the HDL graph is a data flow graph typed and structured in accordance with the functional-flow model of parallel computing. Machine learning allows to most effectively obtain a solution to the problem of optimal selection of the required resources. The classes of resources for which an assessment is required are highlighted. Selected parameters for building a resource assessment model. The software implementation and comparison of the proposed resource estimation method based on linear regression models, neural networks and gradient boosting with known approaches is performed. It is shown that when using the technology of functional-flow synthesis when applying the proposed method for estimating the required resources and performance, an increase in the accuracy of the estimate at the high-level stage.