bluuebunny/crossref_metadata_2025 huggingface dataset:
Enhancing Socio-Economic Rights in the Mashonaland Central Province of Zimbabwe through Fiscal Decentralization: Progress and Challenges
Authors: Munyede Paradzai , Chikwawawa Cosmas , Mazambani Delis
Published: December 2021

Background: Since 2019, the government of Zimbabwe has been making fiscal transfers to local governments as part of fulfilling the constitutional provisions to improve the socio-economic wellbeing of communities. Despite these transfers, there is limited research that establishes whether the funds are achieving the intended results.

Objective: The main focus of this paper was to assess progress towards the enhancement of the socio-economic rights of communities in the Mashonaland Central province of Zimbabwe through fiscal decentralization.

Method: This paper adopted qualitative methodology and the case study as the design. The Mashonaland Central province was purposively selected as it is one of the regions lagging in terms of development. Data was collected through, documentary analysis and key informant interviews with ten councilors, one Town clerk, nine Chief Executive Officers as well as ten focus group discussions with community members.

Findings: The study noted that since the transfer of funds to local authorities started in 2019, significant progress has been achieved in the fulfillment of socio-economic rights. However, local governments were facing challenges such as the unavailability of an administrative manual to guide them in the implementation of fiscal decentralization, lack of clear funds allocation criteria, untimely and unpredictable distribution of funds, price instability, cumbersome procurement processes and lack of a monitoring and evaluation framework. These challenges were negatively affecting the attainment of the desired goals.

Conclusions and Recommendations: Fiscal devolution has already started paying dividends in enhancing the socio-economic rights of communities in the Mashonaland Central Province of Zimbabwe in key sectors such as water and sanitation, education, healthcare, infrastructure development, governance and administration, and peace and security. There is a need to develop an administrative manual for implementing fiscal devolution, timely disbursement devolution funds, use of virtual meetings in the wake of the Covid- 19 pandemic, integration of monitoring and evaluation mechanisms, and capacity building of local government policymakers and administrators.
Signs that Give a Premonition of the Future in Jewish Tragedies in Europe and Soviet Union in the 20th Century
Authors: Lapidus Rina
Published: December 2021

Istnieją dwa rodzaje dyskursu publicznego na temat konkretnych wydarzeń. Pierwszy z nich ma charakter oficjalny i dotyczy mediów publicznych. Przekazują go autorytety i renomowane instytucje. Drugi natomiast jest nieoficjalny i odnosi się do sfery prywatnej (plotki, podpowiedzi, porady w grupie bliskich sobie ludzi). Chociaż te dwie odmiany dyskursu publicznego funkcjonują jednocześnie, to dominuje odmiana oficjalna. Niemniej po pewnym czasie odmiana nieformalna zaczyna wypierać oficjalną. Znaki przepowiadające przyszłość najczęściej spotyka się w nieoficjalnym dyskursie.
„Z odmętów literatury wyprowadzeni na powierzchnię” (M. Kisiel, Splot, Wydawnictwo Uniwersytetu Śląskiego, Katowice 2021)
Authors: Michalska-Suchanek Mirosława
Published: December 2021

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Koncepcja tzw. sprawstwa rozszerzonego przestępstw przeciwko bezpieczeństwu w komunikacji. Stanowisko krytyczne
Authors: Kluza Jan
Published: December 2021

The subject of the article is to discuss the issues related to the crime against security in communication, and above all, specified in Art. 177 of the Criminal Code for the offense of causing a road accident. Despite the fact that, in its basic elements, the features of this prohibited act do not raise any doubts, and the crime functioned in all penal codifications, it is still problematic to determine who can actually be the subject of it. Expression of this problem are the recent judgements, which ought to be subject to criticism. This is related to the possibility of responsibility for the so-called extended perpetration, which should be denial.
Pisarz i protest. Szkic do dysydenckiego portretu Borisa Akunina
Authors: Gołąbek Bartosz
Published: December 2021

Niniejszy tekst odwołuje się do publicznej biografii ostatnich lat jednego z najpoczytniejszych współczesnych rosyjskich pisarzy — Borysa Akunina. W ramach działalności politycznej Grigorij Czchartiszwili występował pod własnym nazwiskiem, aktywnie wspierając ruch antyputinowski podczas protestów 2011-2012 roku. Zdobyte w tej działalności doświadczenie oraz wydarzenia polityczne ostatnich dziesięciu lat przyniosły mu spore rozczarowanie i zaowocowały losem ekspata. Przy okazji jednak, zmobilizowany przez okoliczności, Akunin otworzył nowy projekt literacki pod tytułem История Российского Государвства (Historia państwa rosyjskiego), który ma być jego autorską próbą odpowiedzi na odwieczne pytania o Rosję.
„Wieczór… w 2217 roku” Nikołaja Fiodorowa jako protest-antyutopia
Authors: Ojcewicz Grzegorz
Published: December 2021

Opowiadanie Nikołaja Fiodorowa Wieczór… w 2217 roku zostało opublikowane w 1906 roku. W historii literatury rosyjskiej uchodzi za tekst prekursorski, w jakim realizuje się antyutopia. Z tego punktu widzenia interesujące jest zbadanie utworu z pozycji literackiego eksperymentu, w którym autor przybliża czytelnikowi nowy świat z odległej, bo ponad 300-letniej perspektywy. Co budzi szczególne obawy pisarza, skoro projektuje on przyszłość, w jakiej według niego nie odnajdziemy już wartości znanych mu współcześnie? Przeciwko komu i czemu buntuje się autor? Dlaczego jego tekst nawiązuje do Anny Kareniny Lwa Tołstoja i służy za natchnienie dla My Jewgienija Zamiatina? Dlaczego Fiodorow wciąż inspiruje XX- i XXI-wiecznych antyutopistów rosyjskich do zabrania głosu w kwestiach społecznie doniosłych?
Protest, którego nie było – „Spotkanie" Antoniego Czechowa
Authors: Sadecki Artur
Published: December 2021

Przedmiotem analizy w niniejszym artykule jest temat protestu w utworze Spotkanie. Należy on do cyklu opowiadań, w których Czechow odnosi się do myśli Lwa Tołstoja, przede wszystkim do idei niesprzeciwiania się złu siłą. Autor pokazuje wpływ idei na dwóch prostych ludzi – chłopa Jefrema i złodzieja Kuźmę. Jefrem, który nie sprzeciwia się złu siłą po kradzieży, wpływa na Kuźmę, ale ten nie żałuje długo tego, co zrobił i prędko wraca do poprzedniego życia. Taka forma protestu w utworze Czechowa okazuje się niepełna – powoduje nienaturalne zachowania i nie może stworzyć trwałych relacji międzyludzkich w społeczeństwie, w którym brakuje wsparcia wychowawczego, medycznego oraz moralno-religijnego.
Manifestacje i protesty w ujęciu środowiska literackiego w Rosji
Authors: Karwacka Monika
Published: December 2021

Niniejszy artykuł jest próbą rozpoznania potencjału protestacyjnego środowiska literackiego w Rosji. Szczególna uwaga dedykowana jest pisarzom i krytykom, którzy w swojej działalności twórczej w sposób implicytny i eksplicytny wyrażają protest wobec poszczególnych zjawisk, działań czy idei. W środowisku literatów pojawiają się również głosy komentujące nastroje społeczne. Pisarze, którzy aprobatywnie wypowiadają się na temat protestów społecznych, wzmacniają potencjał protestacyjny, co potwierdza liczba komentarzy odnoszących się do ich wystąpień. Cyberprzestrzeń tworzy w ostatnich latach warunki intensywnie pobudzające do zachowań kontestatorskich szczególnie wśród młodego pokolenia, jest również miejscem, w którym popularni pisarze i krytycy publikują prowokacyjne wystąpienia i teksty, zawierające silny ładunek emocjonalny.
Antipyretic activity of Calotropis gigantea, Vernonia cinerea,and Cissampelos pareiraextractsonlipopolysaccharide-induced pyrexia in rabbits
Authors:   National Institute of Medicinal Materials, Le Thi Xoan , Nguyen Thi Phuong ,   National Institute of Medicinal Materials, Nguyen Van Hiep ,   National Institute of Medicinal Materials, Pham Thi Nguyet Hang ,   National Institute of Medicinal Materials, Nguyen Van Tai ,   National Institute of Medicinal Materials
Published: December 2021

This study aims to evaluate the antipyretic activity of Calotropis gigantea (CG), Vernonia cinerea (VC), and Cissampelos pareira (CP)extracts. Rabbits were received an intravenous lipopolysaccharide (LPS) after being orally administered with the plant extracts or paracetamol, a reference drug. The treatment of CG and VC ethanolic extract (125 and 250 mg/kg) and paracetamol (150 mg/kg) significantly reduced LPS-induced pyrexia. Moreover, ethyl acetate fraction (50 mg/kg) of CG showed a more significant effect in lowering the hyperthermia than dichloromethane, n-butanol fraction, or water residue. In conclusion, this study demonstrated that CG and VC ethanolic extract possess antipyretic activity. Besides, the components in the ethyl acetate fraction of CG play an important role in the antipyretic property of this herb
Isolation and structure determination of some compounds from the aerial parts of Solanum torvum Swartz. collected in Thua Thien - Hue
Authors:   Mientrung Institute for Scientific Research, VAST, Nguyen Phuc Khanh Nhi , Tran Phuong Ha ,   Mientrung Institute for Scientific Research, VAST, Hoang Le Tuan Anh ,   Center for Research and Technology Transfer, VAST, Dinh Thi Quy Thuy ,   Huynh Thuc Khang High School, IaGrai, Gia Lai province, La Bich Huong ,   Haiphong Department of Enviroment, Haiphong’s Police, Vo Thi My Dung ,   University of Sciences, Hue University, Nguyen Hai Phong ,   University of Sciences, Hue University, Le Canh Viet Cuong ,   Mientrung Institute for Scientific Research, VAST
Published: December 2021

Solanum torvum Swartz, belonging to the family Solanaceae, a herb known as “Ca dai hoa trang”, “Ca hoang gai”, “Ca nong”, or “Ca du” in Vietnam, is widely distributed in Vietnam. Solanum torvum has been used as folk medicine to treat various illnesses, such as stomachache, cough, fever, toothache, and bee stings. As a part of our research on genus Solanum in Vietnam, three natural compounds including paniculonin A (1), paniculonin B (2), and isorhamnetin-3-O-glucopyranoside (3) were isolated from the water layer of Solanum torvum collected in Thua Thien - Hue. This is the first time compound 3 was isolated from this species.
Evaluation of the method of calculating the planned price of timber harvesting operations
Authors: Mijoč David , Perković Nikola , Poršinsky Tomislav , Đuka Andreja , Bakarić Matija , Landekić Matija , Šporčić Mario
Published: December 2021

Rad se bavi prikazom metode izračuna planskih cijena pridobivanja drva, koje su predmet javnih nadmetanja u Šumsko gospodarskom društvu »Hercegbosanske šume« d.o.o. Kupres te analizom odstupanja planskih od ugovorenih/ostvarenih cijena usluga pridobivanja drva za 97 grupa odjela, koji su bili predmet javnih natječaja u 2019. i 2020. godini.
Deskriptivnom i korelacijskom statističkom analizom obuhvaćeni su i pokazatelji grupa odjela na javnim natječajima: površina, neto obujam doznačenog drva, sječna gustoća, broj doznačenih stabala po ha, obujam srednjeg doznačenog stabla, nagib terena, srednja udaljenost privlačenja drva, stjenovitost terena i privlačenje drva uz nagib terena.
Test zavisnih parova podataka je ukazao da postoji statistički značajna razlika između planskih i ugovorenih cijena usluga pridobivanja drva (t = 7,78, p < 0,001), a rezultati korelacijske analize potvrdili povezanost utjecajnih čimbenika izvođenja šumskih radova s ugovorenom i planskom cijenom pridobivanja drva. Uslijed statistički značajne (p < 0,05) i vrlo jake korelacije natječajima ostvarene i prikazanom metodom izračunate planske cijene usluge pridobivanja drva, ovisnost je izjednačena linearnim regresijskim modelom uz koeficijent determinacije od 0,667. Navedenim, prikazana je metoda izračuna planske cijene usluge pridobivanja drva dobar prediktor ostvarenih cijena pridobivanja drva na javnim natječajima, što govori i o samoj dobroti prikazane metode izračuna. Slaba i negativna korelacija (p < 0,05, r = -0,22) razlike ugovorene i planske cijene usluge pridobivanja drva o obujmu srednjeg doznačenog stabla, ukazala je da bi ovu pojavu u budućnosti trebalo pratiti s ciljem utvrđivanja uzroka, koji mogu biti: 1) međusobna konkurencija između izvoditelja usluga pridobivanja drva za grupe odjela sa većim srednjim obujmom doznačenoga stabla ili 2) precjenjivanje obujma srednjeg doznačenog stabla u prikazanome modelu izračuna planske cijene pridobivanja drva.
Predložene su i smjernice povećanja točnosti određivanja ulaznih parametara (srednja udaljenost privlačenja drva, nagib i stjenovitost terena te privlačenje drva uz nagib terena) prikazane metode izračuna planskih cijena pridobivanja drva u cilju njenog usavršavanja. S obzirom da je izračun vezan za srednju plansku cijenu na razini šumskog gospodarstva, a koju utvrđuje uprava trgovačkog društva, neophodno je stalno praćenje tržišta, kako bi se na vrijeme moglo reagirati ukoliko bi došlo do većih oscilacija.
Čimbenici otpornosti i iskustvo vršnjačkog nasilja
Authors: Belošević Matea , Ferić Martina , Mitrić Ivana
Published: December 2021

Svrha je ovog rada utvrditi doprinos čimbenika otpornosti u objašnjenju doživljenog vršnjačkog nasilja kao temelju planiranja znanstveno utemeljenih intervencija za promociju pozitivnog razvoja/prevenciju rizičnih ponašanja
mladih. Istraživanje je provedeno na uzorku od 1647 adolescenata iz Varaždinske županije, a raspon dobi kreće se
od 14 do 19 godina. Za potrebe ovog rada korišten je Upitnik o demografskim podacima (izrađen za potrebe projekta), CTC Upitnik za učenike (Mihić, Novak i Bašić, 2010) i Modificirana verzija Resilience and Youth Development Module (California Department of Education, 1997). U svrhu ostvarivanja cilja ovog istraživanja od statističkih metoda i analiza korištena je logistička regresijska analiza. Provedenom logističkom regresijskom analizom utvrđeno je da se na temelju spola, dobi, individualnih čimbenika otpornosti (suradnja i komunikacija, samoučinkovitost, empatija, rješavanja problema, samosvijest, ciljevi i aspiracije), čimbenika otpornosti u okruženju vršnjaka (visoka očekivanja – prosocijalni vršnjaci, brižni odnosi), čimbenika otpornosti u obiteljskom okruženju (visoka očekivanja, brižni odnosi, smislena uključenost) te čimbenika otpornosti u zajednici (visoka očekivanja, brižni odnosi, smislena uključenost) zajedno može objasniti 13,8% doživljenog vršnjačkog nasilja barem jednom u posljednja četiri tjedna. Prediktori koji povećavaju vjerojatnost doživljenog vršnjačkog nasilja jesu ženski spol i empatija. S druge strane prediktori koji smanjuju vjerojatnost doživljenog vršnjačkog nasilja jesu suradnja i komunikacija, samoučinkovitost, visoka očekivanja – prosocijalni vršnjaci te brižni odnosi s vršnjacima i u obiteljskom okruženju.
Therapeutic interventions employed when working with maltreated children
Authors: Sesar Kristina , Dodaj Arta
Published: December 2021

A number of effective treatments are available for children and young people who have developed various forms of
psychological difficulties as a consequence of traumatic experiences. The aim of this paper is to review the therapeutic approaches employed when working with children who have been exposed to various forms of abuse and neglect during their childhood. This paper provides relevant information to psychotherapists and counsellors on new trends in therapy, as well as techniques and possibilities in interventions in this field, not only with respect to traumatised children, but also family members and other caregivers involved in the child’s life. Furthermore, this paper reviews the therapeutic interventions used to treat emotionally, sexually, and physically abused children, neglected children, children who have witnessed domestic violence, and children who have been exposed to multiple forms of abuse.
Cereal properties of spelt wheat grains depending on the variety
Authors:   Uman national university of horticulture, Liubych V. V.
Published: December 2021

Purpose. To investigate the formation of cereal properties of spelt wheat grain depending on variety and line. Methods. Laboratory, mathematical and statistical, physicochemical. Results. As a result of studies it is found that technological properties of grain significantly vary depending on spelt variety and weather conditions. The protein content in spelt grain ranges from 11.0 to 21.3 % depending on the variety. A very high protein content in spelt grain (over 18.0 %) is in variety Zoria of Ukraine; rather high protein content (16.0–17.9 %) is in varieties Schwabenkorn (17.6 %), NSS 6/01 (17.3 %), Avstraliiska 1 (16.7 %) and LPP 3218 (16.7 %); low protein content (12.0–13.9 %) is in varieties LPP 3435 (13.1 %)and LPP 1224 (13.0 %); very low protein content is in varieties Shvedska 1 (11.0 %) and LPP 3117 (11.5 %); the rest of varieties has this indicator at the level of average – 14.0–15.9 %. Vitreous consistency of the endosperm has corn of varieties Zoria of Ukraine and Avstraliiska 1, semi vitreous consistency has grain of varieties NSS 6/01, Schwabenkorn, Frankenkorn and lines LPP 3218, LPP 3132, LPP 1305, LPP 1197, LPP 3124, LPP 3435, semi floury consistency has Shvedska 1 and LPP 3117. Culinary assessment of rolled spelt grains varies significantly depending on the variety. Total culinary assessment of rolled grain porridge of the spelt ranges from 6,8 to 9,0 points. Origin of spelt variety does not affect this indicator. The highest culinary assessment (8.9–9.0 points) has porridge obtained from grain of the variety Zoria of Ukraine and LPP 3132 line which makes it possible to use its grain to obtain cereal products. The lowest assessment of the porridge has variety Shvedska 1 and lines LPP 1224, LPP 3117 – 6.8–7.7 points. The other varieties have a culinary assessment of the porridge at a level of 8.1–8.8 points. For spelt grain indicator of protein content and grain vitreuesness can be used to evaluate the culinary properties of cereals. Conclusions. As a result of the conducted researches, it is established that Zoria Ukrainy, Schwabenkorn, NSS 6/01, Australian 1 varieties and LPP 3218 line are characterized by high protein content. Hard consistency of endosperm has the grain of Australian 1 and Zoria Ukrainy varieties in which the grain hardness is 73 and 84%, respectively. The origin of spelt wheat variety does not affect the color of cooked porridge. The general culinary evaluation of rolled spelt wheat porridge ranges from 6.8 to 9.0 points. Zoria Ukrainy spelt grain has the highest culinary evaluation which makes it possible to use it to produce cereals. To evaluate the culinary properties of spelt cereals, grain protein content and its hardness can be used.
Dynamics and control of cereal bugs in spring barley crops in conditions of Right-bank Forrest-steppe of Ukraine
Authors:   Uman national university of horticulture, Chukhrai R. V.
Published: December 2021

Cereal bugs can reduce the yield of cereals, worsen the quality characteristics of grain, and reduce the sowing quality of seeds with intensive reproduction and nutrition. Of all the cereal bugs, Eurygaster integriceps Put is the most damaging. According to scientists, yield loss is typically estimated at 20–30 % in barley and 50–90 % in wheat. In addition to direct crop losses, insects also inject chemicals that dramatically reduce grain quality, with chemical pest control costing over $40 million annually. The aim of the research is to reveal data on the species diversity of cereal bugs in spring barley crops in the conditions of the Uman national university of horticulture and to control their numbers in order to preserve crop yields. Accounting and observations conducted in 2017–2020, in the training and production department of Uman National University of Horticulture. Analysis of the species composition of cereal bugs allowed to clarify the diversity of their species, establish their average number and identify species that are dangerous for cultures during the study period. It was established that five species of cereal bugs which were dangerous to culture were identified from a number of Hemiptera between 2017 and 2020. Four species of cereal bugs were constantly present in the agrocenosis of spring barley – Eurygaster integriceps Put., Aelia acuminata L., Lygus rugulipennis P. and Trigonotylus coelestialium Kirk.. The most dangerous pest for the culture was the species Eurygaster integriceps Put., Which accounted for 36 %, 28 %, 27 % and 24.5 % of the total number of bedbugs, and also exceeded the rate of harmful index. The use of insecticides reduced the number of Eurygaster integriceps Put. for a two-week period after spraying. Average data for 2018–2020 show high technical efficiency at the level of 90.0–92.9 % on the 3rd day after spraying. On the 7th day after the insecticides were applied, the technical efficiency was 85–85.8 %. Application of insecticide Decis Profi 25 WG, v.g. at a rate of 0.04 kg/ha, reduced the number of pests by 82.5 % on the 14th day after spraying.
Increasing photosynthetic productivity of crops as affected by water content in their leaves under mycorrhization of the root system
Authors: Dymytrov S. , Sabluk V. , Tanchyk S.
Published: December 2021

Purpose. To investigate the effect of pre-sowing seed treatment with vesicular-arbuscular mycorrhizal (VAM) and bacterial preparations on the leaf water content and photosynthetic productivity of agricultural crops (winter wheat, corn, sunflower and soybean) under mycorrhization of their roots. Methods. Field, laboratory, and statistical. Results. The results of studies on determining the effect of pre-sowing treatment of seeds of such agricultural crops as soft winter wheat, common corn, annual sunflower and soybean culturally vesucular-arboscular drugs Mikovital (mushroom Tuber melanosporum VITTAD.) Micofrend (mushroom Trichoderma harzianum. (bacteria Bacillus subtilis Cohn.) on the water content of leaves and the productivity of photosynthesis of plants by mycorrhization of their root system. It was found that the implementation of this measure provides a steady increase in the water content of leaves and the productivity of photosynthesis of agricultural crops. In particular, the water content of leaves of soft winter wheat plants, common corn, annual sunflower and cultivated soybeans for the use of the preparations Mikovital, Mikofrend and Florobatsilin was 1.6–77.3 % more than in the control. According to the indicators of the water content of the leaves, the productivity of photosynthesis of crops increased by 8.3–57.1 % in comparison with the control, which indicates a significant effect of this factor on the growth and development of plants. Conclusions. Pre-sowing seed treatment with vesicular-arbuscular products Mikovital, Mycofrend, and bacterial product Florabacillin promotes a steady increase in the leaf water content and photosynthetic productivity in winter bread wheat, maize, annual sunflower, and soybean.
State support of activities of entrepreneurial structures of the agricultural sector of Ukraine
Authors:   Uman national university of horticulture, Nesterchuk Iu. O. , Blenda N. O. , Cherneha I. I.
Published: December 2021

In the article it is shown the results of summarizing of the features, methods, and tools of state support for business structures of the agricultural sector in Ukraine. It is established that the main form of state support is preferential tax treatment and implementation of state targeted programs, covering budget financing of programs and activities aimed at the development of certain industries, partial compensation of interest rates on commercial banks, partial compensation of purchased agricultural machinery. As a result of the analysis of public expenditures in support of the agricultural sector of Ukraine, it was found that the actual amount of funding does not meet the legal norm in the amount of 1 % of GDP. It should be noted a significant overall reduction in public spending to support the agricultural sector of Ukraine in 2020 year compared to the previous 2018–2019 years. At the same time, there is a reorientation of state support: expenditures on livestock and processing of this industry are significantly reduced, while expenditures on cheaper loans and partial compensation for the cost of purchased agricultural machinery are increasing. Given the problems of the agricultural sector, the main areas of the state support and stimulation of agricultural entrepreneurship should be: creating an effective mechanism for the financial support of agricultural enterprises in the context of budget grants and public investment; development of the programs to ensure the renewal of fixed assets and logistical re-equipment of agricultural enterprises through the introduction of innovations; protection of the domestic agricultural producers through a balanced export-import policy.
Assessment features of the management processes effectiveness for an agricultural enterprise
Authors: Tkachenko A. M. , Buslaeva N. G.
Published: December 2021

The choice of the optimal system of indicators plays an important role in making management decisions, which would allow the most accurate and comprehensive assessment of the enterprise efficiency. Each company develops its own system of indicators in order to determine the effectiveness. There is currently no single approach to assessment of the economic efficiency in enterprise management. The most common areas are to determine the effectiveness of management as the ratio of the result to the costs and the ratio of the result to the intended goals. The article analyzes different approaches to the efficiency evaluation of the enterprise, in particular, the inclusion in the system of economic indicators not only financial results, but also resource efficiency, achievements of modern management, personnel evaluation, indicators of innovation and investment activity. The use of an integrated indicator is also proposed for a comprehensive assessment of the enterprise, which would provide an idea of all components of the enterprise. Based on the analysis of scientific sources, the essence and role of a balanced scorecard are determined, as well as its advantages and disadvantages in comparison with other accounting methods are highlighted. It is established that a balanced scorecard is a tool of management accounting, the main purpose of which is to ensure the function of collecting, systematizing and analyzing information, which is the basis for developing and making management decisions. The introduction of a balanced scorecard provides an opportunity to monitor changes in important factors for the company and respond flexibly to changes in the internal and external environment, as well as to solve the problem of increasing the profitability and capitalization of the enterprise through effective planning and use of resources.
Hz. Peygamber’in İsrâ ve Mi‘rac’ta Peygamberlerle Görüştüğüne Dair Hadislerin Tahlili
Authors: ÇİFTÇİ Mehmet Emin
Published: December 2021

Hz. Peygamber’in büyük mucizeleri arasında yer alan İsrâ ve Mi‘rac’ta birçok hadise meydana gelmiştir. Bu hadiselerle ilgili çok sayıda rivâyet mevcuttur. Bu haberler içinde Hz. Peygamber’in bazı peygamberler ile görüşmesi de bulunmaktadır. Diğer konularda olduğu gibi bu konudaki rivâyetler de muhteliftir. Bu çalışmada İsrâ ve Mi‘rac’ta görüşülen peygamberler ile ilgili rivâyetler muteber hadis kaynaklarından tahriç edilip lafız farklarına işaret edilmiştir. Bu rivâyetlerin bazılarına göre Hz. Peygamber İsrâ gecesinde Beytülmakdis’e giderken Hz. İbrâhim, Hz. Mûsâ ve Hz. Îsâ ile görüşmüş ve Mescid-i Aksâ’da peygamberlere iki rekât namaz kıldırmıştır. Bazı rivâyetlerde ise Resûlullah (s.a.v.) Mi‘rac’ta semaların her birinde sırasıyla Hz. Âdem, Hz. Îsâ ve Hz. Yahyâ, Hz. Yûsuf, Hz. İdrîs, Hz. Hârûn, Hz. Mûsâ ve Hz. İbrâhim’le buluşmuştur. İsrâ ve Mi‘rac’ta görülmüş olan peygamberler ile ilgili durumun değerlendirilmesi için muhtelif rivâyetlerin sened ve metinleri bütüncül bir değerlendirme ile ele alınmıştır.
Surgical Management of Locally Advanced Breast Cancer: Recommendations of the Brazilian Society of Surgical Oncology
Authors: da Costa Vieira Rene Aloisio , da Costa Vieira Rene Aloisio , Pereira Andrade Wesley , Carlos Vieira Sabas , Romano Mauricio , Iglesias Gustavo
Published: December 2021

The Brazilian Society of Oncological Surgery organized a group of oncological surgeons to discuss surgical aspects associated with locally advanced breast carcinoma. This article reviews the indications, the different surgeries (especially those associated with thoracoabdominal or myocutaneous flaps), and associated complications. It discusses special conditions such as invasion of the chest wall and interscapular thoracic disarticulation. It makes recommendations based on the literature regarding clinical findings, tumor conditions, response to neoadjuvant therapy, choice of flaps in surgery, and tumor biology.
Comparison of Harvesting and Processing Technique for Adipose Tissue Graft: Evaluation of Cell Viability
Authors: Gennai Alessandro , Gennai Alessandro , Bovani B , Colli M , Melfa F , Piccolo D , Russo R , Roda Barbara , Zattoni Andrea , Reschiglian Pierluigi , Zia Silvia
Published: December 2021

Background: Clinical studies demonstrated the efficacy of therapies based on the autologous grafting of adult mesenchymal stem cells to accelerate the healing and regenerative processes of the skin and mesenchymal tissues; therefore, it is considered a valuable approach in the aesthetic rejuvenation treatment to give volumization and skin regeneration effects.
Objective: The aim of the project consisted of the control of cell viability of adipose tissue (AT) harvested using the two types of cannulas having 0.8 mm and 1 mm side port holes. The results were compared with tissue harvested with a standard liposuction technique and processed with a standard procedure consisting of enzymatic digestion (collagenase).
Methods: This study was performed on adipose tissues harvested from 7 patients (6 females and 1 male) with an average age of 48.5 years with 3 different techniques. We compared the cell vitality of every sample at T0 and T72.
Results: Lipoaspirate tissue-derived by 0.8- and 1 mm cannula from all samples proved to be vital and possess viable cells. The average absorbance was similar immediately after plating (T0) and 72 hours after (T72) for the two cannulas, 0.8- and 1 mm cannula. The two systems proved to equally harvest vital tissue. An increase in cell viability was observed in all samples for each condition (0.8-, 1 mm and enzymatic digestion).
Conclusion: This study proved that guided harvested adipose tissue with small cannulas with small side port holes yields a comparable amount of viable cells compared to adipose tissue harvested with a liposuction system and processed with enzymatic digestion (collagenase). This study confirms that the minimally invasive technique and minimal manipulation of the adipose tissue could yield a tissue with a good amount of viable cells. This micro fragmented adipose tissue is a promising source for regenerative treatments.
New anomalies and pathologies in the caudal region of the lizard’s axial skeleton
Authors: Gordeev D.A. , Korost D.V. , Ananjeva N.B.
Published: December 2021

Currently, more than 58 skeletal anomalies and pathologies are known in the recent Squamata reptiles. In this paper, eight pathologies of a complex nature are described in Agamidae and Lacertidae: Paralaudakia caucasia (Eichwald, 1831) and Lacerta agilis Linnaeus, 1758. Description of tail pathologies was carried out based on the analysis of X-ray images and on the results of computer microtomography. In the specimen of P. caucasia (ЗИН 19116.1) complete ablation of the caudal vertebra was revealed, which provoked the detachment of chevron and the proliferation of soft tissues. In some Agamidae, after pseudoautotomy, partial ablation of the caudal vertebra occurs to promote wound healing. Complete ablation of the distal caudal vertebra has not been previously reported in literature. In females of L. agilis, deformation of the right transverse process of the vertebra with “false bifurcation” without the formation of a cartilaginous tube (VOLSU 98.2), scoliosis, hematoma and callus on the cartilaginous tube were noted, as well as the absence of an autotomy plane in the postpygal vertebra (ZIN 31549). An unusual pathology in L. agilis (ZIN 31549) is the absence of an autotomy plane in the postpigal vertebra and of its anterior neural spine. The loss of the plane of autotomy during ontogeny is characteristic of some Iguanidae, but it has not been previously noted in Lacertidae. The described cases of anomalies expand the spectrum of known pathologies in reptiles.
Electron paramagnetic resonance in organic binder aging in dispersely reinforced substructures
Authors: Lukashevich V. N. , Lukashevich O. D. , Mokshin R. I.
Published: December 2021

Purpose: To study the intensity of binder aging in organo-mineral mixtures using electron paramagnetic resonance. The aging intensity of the organic binder is provided by its concentration in paramagnetic centers, since asphaltenes are almost one hundred percent of paramagnet concentration and indicate to the aging intensity of the petroleum dispersion system.

Approach: Dispersed reinforcement of substructures with chemical fibers made of spent sorbents containing a controlled amount of absorbed oil products allows to partially solve the problem of crack formation and fracture of road pavements designed in accordance with the regulatory documents.

Research implications: The service life of substructure made of dispersely reinforced organo-mineral mixtures reduces owing to organic binder aging, which begins at the stage of preparation of organo-mineral mixtures and continues during the substructure operation. Organic binder ageing results in the formation of solvation layers on the surface of mineral materials that become more viscous and brittle.

Findings: The substructure dispersed reinforcement with chemical fibers made of spent sorbents containing a controlled amount of absorbed oil products decreases the concentration of paramagnetic centers. This indicates to a decrease in the asphaltene concentration, thereby reducing the aging intensity of the oil dispersion system.
Quantitative assessment of renovation of “Petmol” plant in Saint-Petersburg
Authors: Gurov I. O.
Published: December 2021

The standardized harmful effect of industrial production on buildings is one of the reasons for the plant withdrawal to the outskirts. The paper examines a particular case of renovation of the urban industrial area for residential commercial development. The energy consumption, environmental pollution, demographic burden, drains. and other indicators are analyzed. The calculation results show that restrained urban conditions can surpass the industrial in terms of the negative impact on the environment, and therefore renovation leads to an increase in resource consumption and deterioration of the environmental situation. Air monitoring data are used to confirm the correctness of the calculations.
Problems of restoration and development of urban environment of old industrial centers]
Authors: Malaya E. V.
Published: December 2021

The paper considers the urban development and reconstruction of industrial centers on the example of different cities. Design proposals are given for the renovation of the Russian factories and landscaping of industrial historic cities. Examples are given for the reconstruction of silk weaving enterprises near Moscow. Many factories are now in a derelict condition, and for the normal urban development need revitalization of enterprises and comprehensive improvement of adjacent areas. Thanks to the development of cloth production, small settlements in central Russia became industrial city-forming centers more than two hundred years ago. Small manufactories were transformed into large industrial complexes, and the unique exquisite fabrics surpassed the best European ones in price and quality. Russian fabrics were universally welcomed at international exhibitions, awarded with medals and long-term orders. Cities were growing, the economy was developing, housing construction helped to solve social problems, transportation and infrastructure of cities and settlements were developing. Early in the 21st century, glorious weaving factories became an integral part of historic cities, their decoration and pride. Architectural ensembles of industrial enterprises became not only monuments of the Russian cultural heritage, but also an important component of the Russian cities.
Minusinsk architecture formation affected by local merchants in the 1920th centuries
Authors: Sitnikova E. V.
Published: December 2021

Purpose: The aim of this work is to describe the architecture of Minusinsk, a small Siberian town, in line with the interests of the local merchants. The paper is relevant because of the low level of knowledge of the historical and cultural heritage of small towns in Siberia and the problems of preserving their cultural heritage.

Methodology/approach: The related literature review, comparative analysis of the architecture and systems structural analysis of information. Theoretical works of scholars, historians and architects and the author’s literature and materials.

Practical implications: The obtained results can be used for preparation of lectures and reports on the history of Siberian architecture. Preservation and efficient use of merchant buildings will contribute to the improvement of the city status and the development of its tourist attractiveness.

Originality/value: The study of historical and cultural heritage of Minusinsk, a large merchant capital with mansion construction and industrial and commercial buildings.

Findings: Minusinsk is of great interest as a historical merchant city. In the old city, there are numerous wooden and brick buildings of the late 19th and early 20th centuries. They locate in central streets and squares of the old city and have specific appearance.
INTERAKSI DAN IMPLIKASINYA TERHADAP OPTIMALISASI CAPAIAN KOMPETENSI PEMBELAJARAN DARING
Authors: Ridha Muhammad
Published: December 2021

The COVID-19 pandemic has forced learning activities to be carried out online. This raises concerns about the quality of the competencies achieved. Many previous studies on online learning have been done. However, the focus of attention on the strategic role and the contribution of interaction to the learning outcomes is still very limited. This article aims to discuss two things. First, the strategic role of learning interactions in online learning, including the interaction of educators and students, the interaction of students with students, and interactions of students with digital learning content. Second, the theoretical implication of the learning interaction variable on efforts to optimize the quality of competency attainment in online learning. Based on the results of the literature review, it shows that learning interaction is a very essential variable in determining student competency achievement through active engagement in constructing knowledge and skills, as well as the meaning of online learning perceived by students. AbstrakPandemi COVID-19 menyebabkan aktivitas pembelajaran terpaksa harus dilaksanakan secara daring. Itu menyebabkan timbulnya kekhawatiran terhadap kualitas kompetensi yang dicapai. Penelitian-penelitian terdahulu pada pembelajaran daring sudah cukup banyak dilakukan. Meskipun demikian, fokus perhatian terhadap peran strategis dan kontribusi interaksi terhadap capaian hasil pembelajaran masih sangat terbatas. Artikel ini bertujuan untuk mendiskusikan dua hal. Pertama, peran strategis interaksi pembelajaran dalam pembelajaran daring, meliputi interaksi pendidik dan peserta didik, interaksi peserta didik dengan peserta didik dan interaksi peserta didik dengan konten pembelajaran. Kedua, implikasi teoritis variabel interaksi pembelajaran terhadap usaha optimalisasi kualitas capaian kompetensi pada pembelajaran daring. Berdasarkan hasil kajian pustaka menunjukkan bahwa interaksi pembelajaran merupakan variabel yang sangat esensial dalam menentukan capaian kompetensi pembelajaran melalui partisipasi aktif peserta didik dalam mengkonstruksi pengetahuan dan keterampilan, serta kebermaknaaan dan capaian pembelajaran  daring.
PENGEMBANGAN E-MODULE AUDIOVISUAL OPERASI ARITMATIKA DASAR BERBASIS PEMAHAMAN KONSEP DAN NILAI-NILAI AKHLAK
Authors: Aziza Mela
Published: December 2021

This study aims to determine the validity, practicality, and effectiveness of the audiovisual e-module for basic arithmetic operations based on understanding concepts and moral values. The development model used is 4D (Define, Design, Develop, and Disseminate). Data in the study were collected with validation sheets, practicality sheets, response questionnaires, and learning outcomes tests. After the define and design stages have been carried out, Draft I of the e-module is obtained. At the develop stage, a validity test was carried out on five validators, an empirical test was done to 1 teacher and 5 students, as well as a field test to a class 2A MI Humaira' Bengkulu City so that a valid, practical, and effective e-module was produced. This e-module has some advantages, namely providing interactive learning activities with clear and detailed pictures, videos and learning steps, motivating students to learn mathematics, explaining material according to mathematical concepts, containing moral values that can be imitated, giving project activities that can be done independently, as well as practicing students' mathematical problem solving skills.AbstrakPenelitian ini bertujuan untuk mengetahui kevalidan, kepraktisan, dan keefektifan e-module audiovisual operasi aritmatika dasar berbasis pemahaman konsep dan nilai-nilai akhlak. Model pengembangan yang digunakan adalah 4D (Define, Design, Develop, dan Disseminate). Data dalam penelitian dikumpul-kan dengan lembar validasi, lembar kepraktisan, angket respon, dan tes hasil belajar. Setelah dilakukan tahap define dan design dihasilkan Draf I Produk e-module. Pada tahap develop, dilakukan uji kevalidan kepada lima validator, uji empirik (terbatas) kepada 1 guru dan 5 peserta didik, serta uji lapangan kepada satu kelas 2A MI Humaira’ Kota Bengkulu sehingga dihasilkan produk akhir e-module yang valid, praktis, dan efektif. E-module ini memiliki beberapa keunggulan yaitu menyajikan kegiatan belajar yang interaktif dengan gambar, video dan langkah-langkah pembelajaran yang jelas dan rinci, memotivasi peserta didik belajar matematika, men-jelaskan materi sesuai konsep matematika, me-ngandung nilai-nilai akhlak yang bisa diteladani, menyajikan kegiatan proyek yang bisa dilakukan secara mandiri, serta melatih kemampuan pemecah-an masalah matematika peserta didik.
Biohacking: Changing Yourself to Reformat Science
Authors: Shevchenko Sergei Y.
Published: December 2021

Тoday the term «biohacking» is used in two main meanings. First, as a part of «garage science» movement, whose members experiment in home laboratories with self-created required equipment. Secondly, as the human enhancement practices aimed at improving the quality of life and the struggle for immortality. In the article, we show the integrity of these two seemingly unrelated aspects. For this purpose we use Fuller's post-truth concept, which allows us to analyze biohacking in the context of the more general processes of science democratization and the ongoing changes in the knowledge and power distribution system. The article refers to the conceptual metaphors of lions and foxes, which traditionally distinguish two types of elites. According to this division we consider biohackers as «fox strategists». Lion's conservatism implies status quo maintaining of order power/knowledge apportionment. The foxes try to change the order by questioning the «rules of the game». We demonstrate the joining of do-it-yourself ideology and «care of the self» principles by the case of biohackers interaction at the reddit.com forum, and its section dealing with transcranial direct current stimulation devices. The analysis of this case allows to identify biohackers strategies for academic science boundaries eroding, especially, science and non-science boundaries, individual scientific disciplines and «national sciences». Authors conclude that biohackers can be considered as philosophers of science. In this framework their practices of «personal science» and precedents creating represent the process of rethinking both the essence of science and its rules.
Transformation of the Iidea of Self-improvement into the Business Industry
Authors: Mailenova Farida G.
Published: December 2021

The aspiration for development and personal growth is one of the deepest human needs, and for most of human history it has been principally ethical issue. However, the contemporary situation of the individual striving for perfection is quite different. Forced to live in a sharply competitive society with ever-increasing demands for efficiency, speed and improvement of socio-demanded personal qualities, on the one hand, and increasing opportunities to make radical changes thanks to modern biomedical and psychological technologies, on the other, he must not only adapt to the constantly changing conditions by becoming balanced, efficient, stress-resistant, quick and determined, but also to love change and learn to turn it to his advantage. The cult of personal growth and self-improvement, which we have seen in recent decades, with the total penetration of Internet technology in our lives has taken on an unprecedented expansion. Almost every day there are new books, programs and training seminars with recipes for happiness, love, beauty, health and wealth, but a huge part of the proposed recipes for happiness consists of tips that help not everyone, and some may even cause some damage. Promises of quick and easy results, being unachievable in reality, can cause more despair, apathy and even depression. The fact is that today psychological self-help has become a huge industry that penetrates into the emotional, mental and moral life of the person, and sometimes leads not to the achievement, but rather to the loss of himself, and the idea of Self-Improvement, having become a commercial product, turns into another tool for manipulating people, forces modern man to be in an endless exhausting race for perfection.
«Cultural autopsy»: The Inner Body in the Visual and Verbal Space of the Modern Westerner
Authors: Nagornaya Alexandra V.
Published: December 2021

The paper reviews the main trends in the perception of the inner body in the western culture of the late 20th – early 21st centuries caused by its wide discursivization in the visual and verbal formats. Up until the late 20th century the inner body was culturally marginalized and routinely associated with something incomprehensible, irrational, and dirty. However, postmodernism, with its clear somatocentric perspective, removed the old conceptual and discursive restrictions placing the inner body into the cultural limelight. Until recently the inner body was deemed to be part of the individual’s subjective reality which was supposed to be felt rather than understood.  It was mainly defined through negation, by listing the features it was devoid of. The crucial phenomenological properties of the inner body were unobservability, unsociability, uncontrollability and unverifiability. In total, these features shaped the irrational mode of the inner-body perception prompting its discursive representation through mythopoesis. These features lose relevance with the development and ubiquitous spread of technologies, which enable online visualization of the living inner body, perceptual replication of the processes which take place within its realm and control over the activities of the inner organs. In the modern world, it is no longer possible to see these technologies as something external in relation to humans and something which is artificially brought into their experience of embodiment, because they are an integral part of our everyday existence (P.-P. Verbeek). Objective knowledge is no longer juxtaposed to the felt experience forming a synthetic unity with it. An extra factor in shaping a new type of the inner-body experience is people’s forced immersion into new discursive practices when the inner body is widely represented in their verbal and visual lifespace.