bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Processing Parameters on the Mechanical Properties of PLA 3D Printed Parts
Authors: Axinte M. , Chicet D.L. , Chelariu R. , Comăneci R.I.
Published: December 2024

In this paper, the effect of two process parameters on the mechanical properties of tensile specimens made by FDM was studied. A commercially available PLA filament (produced by Prusa) was used as raw material, from which several sets of specimens were produced, the varied parameters being the raster angle (RA) relative to the longitudinal axis of the specimen and the overflow (OF). Thus, three printing angles were chosen, 0°, 22.5° and 45°, each set of specimens being made with an OF of 95%, 100% and 105% respectively. The printed layer was chosen with a standard thickness of 0.2 mm. For the analysis of the mechanical properties, the specimen sets were subjected to tensile testing on an Instron 3382 machine and the results obtained were interpreted comparatively. Additionally, the fracture surfaces of the specimens were analysed by stereomicroscope. Two-way repeated measures ANOVA analysis of experimental data indicated that both parameters and their interaction significantly influence the specimen weight but, in the case of mechanical properties (modulus of elasticity, yield strength, tensile strength, yield elongation and tensile elongation) were insignificantly influenced by both process parameters. In this context regardless of raster angle, an overflow of 95% provides the same mechanical properties as an overflow of 105%, but at a minimum weight sample.
Data Acquisition System for a Hydroelectric Turbine with Deformable Blades
Authors: Bogorin-Predescu A. , Titu S. , Titu A.M.
Published: December 2024

The scientific paper proposes a remote data transmission and acquisition system, for the analysis of the electrical parameters of a portable hydroelectric turbine with deformable blades placed on the stream. The major objective proposed by the authors is to monitor the transformation of the kinetic energy of water into electricity. Due to the impossibility of directly measuring the turbine elements as a whole, remote data transmission was chosen. This information is collected from the generator of the hydroelectric turbine through transducer elements into digital signals, is encoded and transmitted wirelessly to the receiver located on the shore, decoded, and then processed in real time and displayed on the monitor screen of a computer system in order to make decisions when the situation requires it. Data transmission is carried out in both directions (half duplex) through an efficient request/response communication protocol. Considering that the turbine is located in a hard-to-reach place, on the river, it was imposed to supply with reserve electric energy, autonomous from batteries, for the electronic part that is responsible for acquiring data from the hydroelectric generator. In this way, the monitoring circuit works permanently regardless of the turbine’s operating mode: normal or fault. The authors also present in detail the research methodology, the research results, the final conclusions resulting from the experimental data as well as the original contributions made through this applied research.
Research on the Non-Uniform Temperature Field Distribution of Q355B Steel for Grain Storage under Fire Conditions
Authors: Yu Min , Cheng Zhen , Gou Rui-Bin , Wang Nian
Published: December 2024

To reveal the distribution characteristics of the non-uniform temperature field of structural steel under fire conditions, Q355B steel for grain storage was taken as the research object. A multi-channel temperature detection instrument was used to monitor the temperature distribution of Q355B test plate in real time under gas fire, and the distribution characteristics of the non-uniform temperature field of the steel were studied under different heat inputs. The results showed that the temperature changes within 600 mm from the flame point were significant, while the temperature changes beyond 600 mm were not sensitive. The peak temperature Tmax and the heating rate vr at the fire source points of each test plate increased linearly with the increase of heat input Q at the fire source. With the increase of distance d, the variation trend of the time tmax for each test plate to reach the peak temperature in the rolling direction, was the same. As d increased, tmax gradually increased and tended to stabilize. The average cooling rates vd1 and vd2 of each test plate decreased with the increase of d. The temperature distribution patterns of each test plate were the same. The Tmax-d curve of each test plate followed the Boltzmann function distribution, the Q-∆T followed a linear relationship, and the Q-d0 followed an exponential function relationship. By combining the three, a non-uniform distribution model of Tmax-Q temperature field under gas fire was obtained.
Comparative analysis of precision, deficit, and drip irrigation for water efficiency in Iraq
Authors: Jumintono Jumintono , Nurnawaty Nurnawaty , Brata Nugroho T. , Rahmiati Dini , Susilo Hadi , Hussen Ahmad
Published: December 2024

Sustainable irrigation practices are critical for addressing the challenges of water scarcity and food insecurity in the face of climate change and growing global food demand. This study investigated the potential of precision irrigation (PI), deficit irrigation (DI), and drip irrigation (DRI) techniques to enhance crop productivity and water use efficiency (WUE) compared to conventional flood irrigation (CFI) in three distinct agroecological zones of Iraq. Field experiments were conducted using a randomised complete block design with wheat, maize, and rice crops. The results demonstrated that PI significantly increased crop growth parameters, grain yield, and WUE across all zones, with yield improvements of 33–38% and WUE increases of 46–51% in contrast with CFI. The DI and DRI treatments also outperformed CFI, albeit to a lesser extent. Remote sensing-derived vegetation indices strongly correlated with crop growth parameters and yield, while hydrological modelling revealed reduced evapotranspiration and surface runoff under the PI treatment. The sustainable irrigation practices resulted in substantial water savings of 20–30% compared to CFI. These findings highlight the importance of adopting efficient irrigation techniques, along with a holistic approach encompassing technological innovations, capacity building, and stakeholder engagement, to promote water- efficient agriculture and ensure food security in water-scarce regions.
The effect of organic extracts on the microelements content in selected species of forage grasses
Authors: Truba Milena , Sosnowski Jacek , Pakuła Krzysztof
Published: December 2024

The aim of the study was to determine the effect of soil fertilising biopreparations, i.e. compost extract, vermicompost extract and humus extract, used against the background of NPK mineral fertilisation, on the content of manganese, iron, zinc and copper in the biomass of Lolium perenne, Festulolium braunii, and Dactylis glomerata. In the spring of 2019 and 2020, a single dose of the biological preparation was applied. During each vegetation period, the plants were mown three times. During mowing, fresh plant mass was taken from each plot, dried, ground and the content of Cu, Zc, Mn and Fe was determined using the ICP-AES method. The use of a biological preparation with the composition of an extract from compost significantly increased the content of Mn, Fe and Zn in the dry mass of the tested grass species. The grass species that accumulated the highest total content of microelements in its above-ground parts was Lolium perenne. The use of only biological preparations in the cultivation of the analysed grass species gave better production effects, for example in the form of a higher concentration of microelements in the dry mass of plants compared to objects fed only with minerals. This creates the possibility of using the tested biopreparations in organic farms. The Fe:Mn ionic ratio was too wide in relation to the standards on all experimental objects, which resulted from the excess of Fe in the plants. Only the combination of compost extract with mineral fertilisation narrowed the above relationship, but it was still too high.
Effects of future climate on suitability of major crops in Eastern Kansas River Basin
Authors: Sen Rintu , Sharda Vaishali , Zambreski Zachary T. , Onyekwelu Ikenna , Nelson Katherine S.
Published: December 2024

Climate change significantly threatens food security and the agricultural economy, particularly under rainfed conditions. This study uses the Decision Support System for Agrotechnology Transfer (DSSAT) crop simulation model to evaluate the future suitability of growing maize and soybean in the Eastern Kansas River Basin (EKSRB) under two projected climate scenarios (RCP 4.5 and RCP 8.5) from 2006 to 2099. By comparing the baseline (1990–2019) and future climates, the yield gap percentage method is employed to quantify the discrepancy between actual and potential yields. This innovative approach integrates spatial soil variability and advanced climate projections from 18 global climate model (GCMs), enhancing the accuracy of crop suitability assessments. Results indicate yield losses ranging from 23% to 57% for maize and 20% to 36% for soybean, with maize experiencing a greater yield gap than soybean, highlighting soybean’s resilience under future climatic conditions. The study identifies critical regions within the EKSRB where adaptive strategies are most needed and provides insights for policymakers to develop targeted agricultural strategies, facilitate policy planning, and select mitigation strategies for vulnerable areas. This research underscores the necessity for adaptive agricultural practices to ensure food security and sustainability, offering a robust framework that can be adapted to similar regions globally.
2024 The Royal College of Physicians of Thailand (RCPT) clinical practice guidelines on management of dyslipidemia for atherosclerotic cardiovascular disease prevention
Authors: Lolekha Praween , Khovidhunkit Weerapan , Deerochanawong Chaicharn , Thongtang Nuntakorn , Boonyasirinant Thananya , Rattarasarn Chatchalit , Chutinet Aurauma , Ophascharoensuk Vuddhidej , Somlaw Nicha , Sitthisook Surapun , Suntorntham Surajit , Nitiyanant Wannee , Krittayaphong Rungroj
Published: December 2024

Background

The Royal College of Physicians of Thailand (RCPT) published a Clinical Practice Guideline on Pharmacologic Therapy of Dyslipidemia for Atherosclerotic Cardiovascular Disease (ASCVD) Prevention in 2016. The availability of newer classes of medications for dyslipidemia, supported by extensive clinical research findings, indicates a significant need for the updating of the existing clinical practice guideline.

Objectives

To serve as guidelines on the management of dyslipidemia for Thai adults.

Methods

The RCPT Dyslipidemia Guidelines Committee was established with representatives from selected professional societies to revise the 2016 Guideline by critically reviewing the latest evidence. Meetings were conducted from August to December 2023, culminating in a public hearing that engaged various stakeholders in January 2024. The final Thai version received approval in April 2024, while the English translation was completed in October 2024.

Results

Lifestyle modifications and statins remain the cornerstone of therapy for dyslipidemia in adults across various clinical settings. Emerging evidence regarding newer classes of lipid-lowering medications indicates that these treatments are effective in lowering LDL-cholesterol levels and reducing atherosclerotic cardiovascular events. This suggests that they may serve as an add-on therapy for individuals who cannot achieve target levels or who are at high risk for future cardiovascular events. The Thai CV Risk Score is recommended due to its specificity for the Thai population.

Conclusions

The 2024 updated clinical practice guidelines establish a framework, provide recommendations, and serve as a comprehensive resource for the contemporary management of dyslipidemia in adults, with the goal of preventing ASCVD in Thailand.
Cloning, expression, and purification of recombinant AKR1D1 for therapeutic applications
Authors: Shutevska Kristina , Nestorovska Aleksandra Kapedanovska
Published: December 2024

AKR1D1, a key enzyme in the aldo-keto reductase superfamily, plays a dual role in both steroid metabolism and bile acid synthesis by catalyzing the NADPH-dependent reduction of carbon-carbon double bonds, specifically converting 3-ketosteroid hormones into 5β-steroids. Positioned at the critical intersection of steroid hormone and bile acid metabolism, AKR1D1 has the potential to profoundly influence metabolic homeostasis and drug metabolism. Despite its importance, the enzyme’s therapeutic implications and role in drug metabolism remain underexplored. This study presents an optimized methodology for the cloning, expression, and purification of AKR1D1 using an Escherichia coli expression system. We identified optimal conditions for ligation and precise DNA sequencing, emphasizing the need for lower DNA concentrations and higher purity. Protein expression was evaluated in E. coli strains BL21 and Rosetta, with the highest yields achieved under extended incubation at 25 °C with controlled IPTG concentrations. Using freshly transformed cells was essential for maintaining consistent protein expression. The enzyme’s activity was confirmed using a spectrofluorometric assay, demonstrating efficient reduction of testosterone to 5β-DHT. This optimized methodology facilitates the production of AKR1D1 with high specific activity, establishing a valuable platform for future research. It enables a deeper investigation into AKR1D1’s contributions to drug metabolism and its therapeutic potential.
Additive Use of Special Materials in the Military
Authors: István Ember , Kovács Zoltán , Vég Róbert , Dénes Kálmán , Daruka Norbert
Published: December 2024

The use of additive solutions can be found in the civil sector, in factories and in homes. The ever-evolving technology and materials system also requires continuous scrutiny by professionals to ensure they have up-to-date information to perform their tasks. In the case of specific materials that can be used in 3D printing, continuous filament reinforcement is perhaps one of the most interesting, especially for military applications. In our paper, we explore this in detail, but with reference to a specific product line and analysing the details of a possible general military application.
GAP (Glasgow Coma Score - GCS, Age, Arterial Pressure), MGAP (Mechanism of Injury, GCS, Age, Arterial Pressure) and RTS (Revised Trauma Score) as Predictors of Poor Outcomes and Mortality after Injury in the Prehospital Setting
Authors: Stefanovic Ivana , Andjelic Sladjana , Tasic-Uros Danijele , Milivojcević Bevc Ivana , Vuckovic Filipovic Jelena
Published: December 2024

In out-of hospital settings (OHS), various Trauma Scores (TS) are useful as significant trauma outcome predictors. This study was to retrospectively calculate the RTS (Revised Trauma Score), MGAP (Mechanism of Injury, GAP-Glasgow Coma Score, Age, Arterial Pressure) and GAP values and then compare them as mortality predictors in OHS. A cross-sectional study was conducted on 286 trauma patients (TP) in OHS treated from 1st to 31st October 2020 and transported to the Clinical Center of Serbia (CCS). The data analysed came from medical reports filled out by the IEM Belgrade doctors and the discharge papers from the CCS. Clinical and demographic variables for all the subjects, as well as their GAP, MGAP, and RTS scores, were examined. Their AUC values were compared. While analysing the ability of the GAP, MGAP and RTS scores to predict in-hospital mortality, we found comparable values at 0.890 (GAP), 0.869 (MGAP) and 0.871 (RTS) by using the AUROC curve with high statistical significance (p< 0.001). MGAP has the highest sensitivity, and GAP has the highest specificity. No significant difference in the ability to predict mortality between these three scores. Clinical parameters and calculated TS for all TP classified according to whether the subjects survived (n=230; 80.5%) or died (n=46; 19.5%) after four weeks of treatment in the CCS were significantly statistically different in these two groups. GAP, MGAP and RTS scores are significant predictors of poor outcomes and mortality in TP. It was established that there is no difference in their predictive value.
The Frequency of Certain Genetic Polymorphisms and Their Influence on the Therapeutic Response of Patients Treated with Olanzapine
Authors: Babic Sasa , Stojkovic Milena , Mahmutovic Elvis , Safiye Teodora , Veselinovic Sladjana , Djordjic Milan , Canovic Petar , Radmanovic Olivera , Gavrilovic Vladimir , Burdzovic Maida , Radmanovic Branimir
Published: December 2024

Olanzapine is an atypical antipsychotic that serves as the first line of schizophrenia treatment. The metabolism of olanzapine takes place with the leading participation of two enzymes, CYP1A2 and CYP2D6. The CYP450 enzyme activity can be changed under the influence of many drugs, which results in potentially significant interactions in which one drug can increase the toxicity (inhibition of cytochrome) or reduce the second drug's therapeutic effect. The aim of this study was to examine the frequency of certain genetic polymorphisms and their impact on the therapeutic response of patients treated with olanzapine. This research was conducted according to the design of a prospective, interventional, clinical study of phase IV by type of case series, where the stratification of the subjects was performed according to the obtained types of tested genotypes. Patients (N=120) were recruited at the Clinic of Psychiatry, University Clinical Center Kragujevac, in Serbia. The primary endpoint to assess the therapeutic response in this study was PANSS. In our study, the presence of the investigated gene variations (UGT1A4, CYP1A2, FMO3, and CYP2D6) does not affect the clinical response to olanzapine therapy in patients suffering from schizophrenia, compared to patients who are carriers of the wild-type gene. The presence of genes of CYP1A2*1C (rs2069514, −3860G>A), CYP1A2 (rs2472297, 74735539C>T), FMO3 E158K (rs2266782, 15167G>A), FMO3 V257M (rs1736557, 18281G>A), FMO3 E308G (rs2266780, 21443A>G), CYP2D6*3 (rs35742686, 2549delA), CYP2D6*4 (rs3892097, 1846G>A), CYP2D6*6 (rs5030655, 1707delT) does not change the clinical response to olanzapine therapy in patients suffering from schizophrenia, compared to patients who are carriers of the wild-type gene.
A Hypergame Model of Conflict Cusp Helix for Noncooperative Boundedly Rational Multi-Polar Actors Using Deep Adversarial Reinforcement Learning and Misperception Information Strategies
Authors: Bekiros Stelios
Published: December 2024

In the aftermath of the Cold War era, the world shifted from a tale of two competing superpowers, to a highly complex and multi-polar narrative. In a new world order, geopolitical relations, diplomacy, power plays and conflicts among countries became so perplex that any attempt to emulate realistic scenarios, conduct robust simulations, all the more so deduct foreseeable outcomes, would be nothing short of tenuous, if not practically infeasible. Besides, unlike physical systems for which universal uniformities factually and fundamentally exist, social systems do not obey implicit and exact “natural-laws-of-physics”. And while a plethora of modeling approaches have been deployed hitherto to tackle with the intrinsic complexity of warfare dynamics, however the required interdisciplinary synthesis has not been explored in the literature. In a first attempt to attain this fusion of cutting-edge methodologies, I propose a novel hybrid approach to conflict analysis.
Influence of irrigation and nutrition under ultra-high density planting of mango (Mangifera indica L.) cv. 'Alphonso'
Authors: Anand M. , Kayalvizhi K. , Sankari A. , Karthi K. , Velmurugan M. , Prabhadharshini M. K. , Nanthakumar S. , Pugalendhi L.
Published: December 2024

The study was conducted to evaluate the irrigation regimes through drip and fertigation levels in ultra-high density planting (UHDP) of mango cv. 'Alphonso'. Three main irrigation regimes, namely, 75% Pan evaporation (I1), 100% Pan evaporation (I2) and 125% Pan evaporation (I3), and four fertigation levels in sub-plots, namely, 50% fertiliser recommended for mango (F1), 75% fertiliser recommended for mango (F2), 100% fertiliser recommended for mango (F3) and 125% fertiliser recommended for mango (F4) were evaluated. Twelve treatments were replicated three times in split plot design. Maximum number of fruits per tree, mean weight of fruit, length of mango fruit, highest tree yield and estimated yield per hectare were recorded in the I2F4 (100% Pan evaporation water per day per plant along with 125% fertiliser recommended for mango by fertigation) treatment. From this study, it could be inferred that in irrigation at 100% Pan evaporation 125% fertiliser for mango by fertigation (I2F4) in UHDP for mango cv. 'Alphonso' were found to be optimum for improving the productivity of the crop with high water and efficiency in fertiliser use.
Does the Definition of the Cost of Consumer Credit According to the Regulations Support Credit Decisions? Results of Individual In-Depth Interviews With Experts
Authors: Cwynar Wiktor
Published: December 2024

According to the regulations in force, including in Poland, loan institutions must disclose the costs of consumer credit. However, these costs can be presented in many ways. By conducting in -depth interviews with experts, we analyse whether the way in which the applicable regulations are imposed supports the credit decisions of the average consumer. Experts' statements show that the regulatory solutions currently in use may deliver far from what is expected. AER, annual effective rate (RRSO in Poland), the key measure of the cost of consumer credit introduced in Poland by the provisions of the Consumer Credit Act, is very ambiguous and, in the opinion of experts, in many cases distorts the actual cost of credit, thus making it difficult for consumers to make rational credit decisions. The conclusions of the study may be of significant importance both for institutions regulating the consumer credit market and for entities operating on this market.
The Impact of the EU’s Generalized System of Preferences Plus Status on Companies and Fiscal Policy of Pakistan: A Case of the Textile Industry
Authors: Choudhary Mazhar Hussain
Published: December 2024

This paper's main goal is to evaluate the before and after effects of EU’s GSP plus on Pakistani company’s tax payment of textile sector and suggesting the Fiscal policy. In fact, the study address what effect does the Generalized System of Preferences (GSP) plus Status of the EU have on the corporate taxation of Pakistan's textile industry and on tax policy? For that purpose, in this study the regression analysis is used. The data of listed local and international companies are gathered from Pakistan Stock Exchange. The results depict that exporting companies able to increase their profits and pay more corporate tax led to impart in the sustainable economic growth of Pakistan. This study will help out the fiscal policy makers in the development of tax policy for the potential exports sector to EU. Furthermore, assist the financial managers to create a corporate strategy for the multinational firms.
Effective Strategy for Implementing State Financial Assistance in the Use of Alternative Energy Technologies for Critical Infrastructure Enterprises under Elevated National Security Threats
Authors: Kopytko Marta , Ruda Iryna , Yatsyk Mariana , Viunyk Olha
Published: December 2024

The purpose of this article is to present a contemporary methodological approach to developing an effective strategy for implementing state financial assistance in the use of alternative energy technologies for critical infrastructure enterprises. The object of the study is critical infrastructure enterprises. The scientific task involves modeling that would allow the formation of an effective strategy for implementing state financial assistance in the use of alternative energy technologies for critical infrastructure enterprises. The research methodology includes the application of the IDEF0 method to construct a model for implementing state financial assistance in the use of alternative energy technologies for critical infrastructure enterprises. As a result of the conducted research, a decomposition of the context diagram was proposed to improve the efficiency of implementing state financial assistance in the use of alternative energy technologies for critical infrastructure enterprises. The study is limited by considering only critical infrastructure enterprises in Ukraine. Prospects for further research will include considering enterprises from other countries, particularly Poland.
Using Milk Urea to Evaluate Production, Efficiency of Nitrogen Utilization and Urinary Nitrogen Excretion During The Lactation In Dairy Cows
Authors: Lacková Petra Timkovičová , Maskaľová Iveta , Mihok Tomáš , Fraňová Beáta
Published: December 2024

The aim of this study was to use milk urea to evaluate production parameters, efficiency of nitrogen utilization, and urinary nitrogen excretion during lactation in Holstein dairy cows. Cows in the 1st lactation phase compared to the 2nd and 3rd lactation phases showed: increase (P < 0.05) in daily milk yield; decrease (P < 0.05) in fat and protein content in milk; decrease in milk urea content (P < 0.05); with a lower individual number of animals (31% of dairy cows in the 1st stage of lactation, 39 % of dairy cows in the 2nd stage of lactation, and 44 % of dairy cows in the 3rd phase of lactation) with an above-limit milk urea content (35.0 ± 4.7; 34.9 ± 4.1, 34.8 ± 4.1 mg.dl-1); decreased urinary nitrogen excretion (P < 0.05); and efficiency of nitrogen utilization from feed to milk (P < 0.05). According to the phase of lactation, the efficiency of nitrogen utilization decreased and urinary nitrogen excretion increased with increasing milk urea content.
Science Disciplines for Primary Education in the Republic of Moldova. Determinative analysis.
Authors: Teleman Angela
Published: December 2024

The field of Science seeks to promote practical utility, human values, as well as a connection with personal and social problems taught from a student-centred orientation. The incorporation of science into its social/cultural context is considered important in teaching, as the development of scientific knowledge can be regarded as a social practice that is dependent on the political, social, historical and cultural realities of time. The study aimed to analyse the Curriculum in Sciences, which must ensure the directions of action for the achievement of the purpose of this integrative field. In this context, I proposed to research the structure and content of the existing curriculum in the Republic of Moldova through the analysis of the conceptual, teleological, continual, retrospective and prospective framework. As priorities, for the next curricular reform, continuity should be ensured between the levels of education regarding the study of school discipline and ensuring the functional character of school acquisitions.
Rethinking Healthcare Democracy in the Era of Digital Technologies : Insights from Hard-to-Reach Communities in Southern Zimbabwean Provinces
Authors: Munetsi Dennis , Maphosa Fadzayi
Published: December 2024

Access to affordable healthcare remains a challenge in rural, hard-to-reach areas of Zimbabwe due to centralised resources, deteriorating infrastructure, limited access to digital resources, internet and lack of reliable electricity supply. These barriers hinder equal access to basic healthcare and undermine democratic principles of inclusivity and participation. This report, based on empirical observations, explores how AI and digital technologies can beleveraged to alleviate these challenges in women’s reproductive healthcare, drawing on participatory fieldwork in Matabeleland South and Masvingo provinces in Zimbabwe.

Findings reveal systemic barriers like limited internet access, high costs, and low digital literacy, but communities expressed strong interest in using digital tools to access healthcare information and reduce costs associated with travelling to distant physical clinics. However, concerns about cultural sensitivity and dependency on foreign technologies were also highlighted as opportunities for inclusion of local knowledge and actors. Recommendations include decentralising resources, integrating indigenous knowledge systems, creating shared digital commons, and advocating for community inclusion in global healthcare governance.
A ADPF 46-7/DF: direcionamentos do STF e o mercado de logística
Authors: Oliveira Emerson Ademir Borges de , Duarte Fabiano Zanella , Baptista Hélio Daniel Favare
Published: December 2024

Partindo da premissa de que o Direito deve acompanhar a evolução da sociedade e adequar-se às alterações fáticas para melhor tutelar os interesses, este estudo traz breve reflexão sobre a análise da realidade do setor postal no Brasil, a partir dos direcionamentos dados pelo Supremo Tribunal Federal (STF) ao tema, no julgamento da Arguição de Descumprimento de Preceito Fundamental 46-7/DF, levando-se em conta os aspectos jurídicos e econômicos, especialmente frente ao desenvolvimento e mudanças sociais ocorridas desde então.  Neste cenário, deparamos tais debates jurídicos e a própria decisão tomada, com o cenário econômico atual e a política relacionada a ECT.
Management accounting and reporting as a tool for improving the efficiency of educational organizations
Authors: VAKHRUSHINA Mariya A.
Published: December 2024

Subject. This article deals with the issues of methodology and organization of the management accounting and reporting system in Russian educational organizations.
Objectives. The article aims to reveal the possibilities of management accounting tools in improving the quality of management of educational organizations, as well as motivating the activities of both structural divisions and individual employees.
Methods. For the study, I used a systems approach, comparison, systematization, generalization of data, as well as the methods of logical generalization and system reasoning.
Results. The article presents the results of a rapid analysis of management accounting in foreign universities and offers an algorithm for building a management accounting system in Russian educational organizations. Based on the SWOT analysis of strategic planning, the article reveals its advantages, identifies strengths and weaknesses, opportunities and existing threats inherent in educational activities. The article also presents the developed algorithm for the implementation of the system of key indicators and reveals their specifics in relation to educational activities. Due to the lack of institutional regulation of management accounting in Russia, the article also proposes a system of bylaws that helps arrange a system of management accounting in educational organizations.
Conclusions. The considered management accounting tools can significantly improve the quality of management of an educational organization. A management accounting system will help an educational organization accumulate financial and non-financial information from internal and external sources, properly detail it and present it to decision-makers. The development of management accounting strategies is an important trend.
Analytical methods for monitoring the provision of commercial medical organizations with fixed assets
Authors: SEREBRYAKOVA Tat'yana Yu. , EGOROV Nikolai V.
Published: December 2024

Subject. This article considers analytical possibilities for monitoring the effectiveness of commercial medical organizations according to their medical equipment.
Objectives. The article aims to identify and substantiate the recommended values of the share of fixed assets in the total amount of property (assets) as an indicator of sufficiency for the effective operation of commercial medical organizations.
Methods. For the study, we used deduction, analysis, synthesis, analogy, comparison, extrapolation, abstraction, as well as analytical calculations of the influence of factors.
Results. It was not possible to establish an unambiguous criterion for assessing the risks of insufficient equipment as a factor in the inefficiency of the organization's activities. The indicators of municipal medical organizations have significant variability, which is explained by the purchase of equipment by some clinics at the expense of national projects.
Conclusions and Relevance. In the context of the unstable situation in the Russian economy, the financing of medical institutions is uneven. Commercial medical organizations, such as newly opened ones, have a sufficient set of high-tech equipment and its share in assets is large. This, to some extent, reflects the specialization of medical companies and their age. In this regard, the risks of inefficiency, since companies with up-to-date equipment are in a winning competitive position, increase in diversified organizations. The results of the study of the structure of the balance sheet of medical organizations and the share of fixed assets may be useful for the development of methods for controlling the risks of inefficiency.
Assessment of changes in regulatory provisions on fixed-assets and capital-investments accounting in Russian accounting practice
Authors: SOROKINA Larisa N. , GLUSHANKOV Kirill V.
Published: December 2024

Subject. This article discusses and analyzes changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of Federal Accounting Standard FSBU 6/2020 and Federal Accounting Standard FSBU 26/2020.
Objectives. The article aims to assess changes in the above-mentioned regulatory provisions on accounting for fixed assets and capital investments.
Methods. For the study, we used normative, scientific, and integrated approaches to assessing changes in regulatory provisions of accounting, as well as a promising technique, systems analysis, comparison, and observation.
Results. Based on the results of the analysis of changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of FAS FSBU 6/2020 and FAS FSBU 26/2020, as well as Russian Accounting Standards PBU 6/97 and PBU 6/01, the article identifies trends in the development of accounting for fixed assets and capital investments in Russia.
Conclusions. The regulatory provisions on accounting for fixed assets and capital investments have undergone significant changes. The structure of standards, requirements for accounting and registers for the accumulation of financial information have changed, and the volume of disclosed information has increased. Some regulatory provisions have been separated into certain standards. With the release of FAS FSBU 6/2020 and FAS FSBU 26/2020, there has been an improvement in the quality of disclosed information. There is a convergence of Russian Standards with IFRS, which indicates the success of the programme of reforming the Russian accounting system in accordance with the provisions of IFRS.
Opportunities and threats of the intellectual products and services market in Russia
Authors: ZAINULLIN Sergei B.
Published: December 2024

Subject. The article examines problems of radical restructuring of the Russian market of intellectual products and services, a reduction in dependence on foreign developments.
Objectives. The purpose is to analyze prospects for the development of the market of intellectual products and services in the context of sanctions.
Methods. The study rests on methods of system analysis.
Results. Tougher sanctions caused a shortage of intellectual products and services in the Russian market. However, there is an opportunity for Russian developers to occupy the vacated market segments.
Conclusions. Russia has a good potential for the development of the said market, but it lags significantly behind economically developed countries. In the current situation, it is necessary to ensure the formation of a completely independent local market for intellectual products and services.
Support for the self-employed as an area for scaling small business in the context of sustainable economic development
Authors: SHEINA Ekaterina G. , PLAKHIN Andrei E.
Published: December 2024

Subject. This article discusses the issues of supporting the self-employed as part of the implementation of the public policy to support small and medium-sized businesses, as well as the identification of risks arising in the process of providing reactive measures of government support to the self-employed.
Objectives. The article aims to conduct a comprehensive study of the results of scaling up the business of the self-employed who have received government support, considering the Sverdlovsk Oblast statistical data as a case study, as well as to test the author-developed methodology for ranking the sustainability and risks of the self-employed.
Methods. For the study, we used chronological and comparative analyses, statistical observation, and ranking.
Results. The article determines the level of business and socially oriented business growth potential of the self-employed, and assesses the possibilities for the transition of the self-employed to the category of small and medium-sized businesses.
Conclusions. Based on the study, the article concludes that it is necessary to apply the target indicators enshrined in State programmes to support entrepreneurship when assessing the scaling of small businesses of the self-employed.
Project activities as a tool for structural modernization and technological sovereignty of the Russian energy sector. Part 1
Authors: SHIMKO Oleg V.
Published: December 2024

Subject. The article addresses the compliance with the principles of strategic planning at the federal level.
Objectives. The study aims to assess the quality of project activities in the energy sector in the light of new economic sanctions.
Methods. The study rests on the comparative and logical analysis.
Results. The paper established that the documents forming the basis of strategic planning system are not able to act as an effective tool for structural modernization and technological sovereignty of the fuel and energy complex of Russia.
Conclusions. Each document discussed in the article must be fully consistent with the key principles of strategic planning.
Structural changes and cluster formation as the basis of the competitiveness of the region's economy
Authors: MEKUSH Galina E. , PANOV Andrei A. , KURNOSOV Aleksei V.
Published: December 2024

Subject. This article discusses the issues of industry cluster formation in the Russian economy and the development of single-industry towns.
Objectives. Based on an analysis of structural changes in the economy of the Kemerovo Oblast – Kuzbass and the Belovo Urban District, the article aims to identify industries (sectors) that are characterized by favorable conditions for developing and ensuring the competitiveness of the region.
Methods. For the study, we used a statistical analysis.
Results. Based on the analysis and assessment of structural changes in the economy of the Kemerovo Oblast – Kuzbass and the Belovo Urban District for 2017–2022, the article determines industries that can be a basis for the formation of new clusters complementing the coal industry, and this will improve the competitiveness of the region's economy.
Conclusions. The results obtained can help substantiate the trend towards positive changes in the post-industrial industry percentage in the structure of the economy of the Belovo single-industry town and Kuzbass region as a whole.
Managing the socio-economic development of creative industries in the northern regions of Russia: Challenges and prospects
Authors: INEVATOVA Ol'ga A. , LEBEDEVA Elena E.
Published: December 2024

Subject. This article discusses the problem of creating jobs and realizing the creative potential of young professionals in the northern regions of Russia.
Objectives. The article aims to rank the northern regions of Russia by level of development of the creative economy.
Methods. For the study, we used a cluster analysis.
Results. The article finds that the creative sectors of the economy are characterized by positive changes, and prerequisites have been created for increasing the percentage of relevant goods and services in the gross domestic product of Russia. Nevertheless, in the northern regions, government support for certain industries is required.
Conclusions. Strategic cooperation between public authorities and private entrepreneurship plays an important role in the process of forming a creative economy.
Pengobatan Gigi Gratis Santriwati Panti Asuhan Liga Dakwah Padang
Authors: Kornialia Kornialia , Zia Hanim Khalida , Alamsyah Yenita
Published: December 2024

The 2018 basic health research of the Indonesian Ministry of Health reported that dental and oral health problems in adolescents have a large percentage. In contrast, caries or cavities have the most significant proportion at 45.3%, and swollen gums have 14%. Meanwhile, according to WHO, those who experience cavities in the 12-year-old age group are 43.43%, and in the 15-year-old age group are 33.54%. Of this proportion, only a few receive services from dental medical personnel. Community service was carried out at the Liga Dakwah Padang Orphanage. In the initial survey, when the team interviewed the foster teachers, it was discovered that so far, many female students have experienced dental and oral problems, ranging from toothache, cavities, bleeding gums, and canker sores. The foster teachers gave them available painkillers at the orphanage or went to the nearest health center to treat the students' toothaches. The community service aimed to improve the dental and oral health of the female students who live there by providing counseling, services, and dental and oral care to female students with dental and oral problems. The method of implementing the activity is: 1. Dental and oral health counseling, demonstration of brushing teeth, discussion and provision of pretest and posttest questionnaires, 2. Service activities were carried out at the dentist's practice for female students with dental and oral problems, such as caries, fillings, extractions, and tartar cleaning. The results of this service were that dental and oral health counseling activities were carried out for female students so that the level of knowledge of female students improved, increasing from 23.7% to 50.8%. Dental and oral care has been carried out for 49 female students with the following actions: cleaning of tartar to 11 people, fillings to 19 people, extractions to 14 people, and provision of toothache medicine to 5 people. This activity provided students access to dental services and improved their dental and oral health. This service activity concluded that there is an increase in female students' knowledge about dental and oral health and their level of dental and oral health.
Penguatan Kapasitas Masyarakat Desa Cibarani dalam Pemanfaatan Minyak Sereh Wangi (Cymbopogon nardus) sebagai Bahan Baku Produk Turunan Bernilai Ekonomi
Authors: Lina Eka Candra , Hamid Hasmiandy , Fithri Prima , Yumhi Yumhi , Junaedi Yusup , Juniawan Egi Adha
Published: December 2024

The discovery of active compounds such as citronellol, citronellal, and geraniol in citronella grass (Cymbopogon nardus) opens new opportunities for using essential oils derived from this plant. These compounds are well-known for their aromatic properties and various benefits in the derivative product industry. Combining these three compounds presents immense potential for developing high-quality products such as soaps, aromatherapy, and pesticides. Community engagement activities were conducted in Cibarani Village, Lebak Regency, Banten. The fertile land in Cibarani Village is well-suited for cultivating citronella grass (C. nardus). The activities began with outreach and training sessions to educate the local community on the potential of C. nardus essential oil. This initiative aimed to equip the community with adequate knowledge and skills to process C. nardus oil into various derivative products. The derivative products introduced included botanical pesticides for controlling pests in cultivated plants. This information is particularly beneficial for the Mekar Rahayu Farmers Group, enhancing their knowledge and understanding of the potential of C. nardus essential oil as a botanical pesticide. It is hoped that the community will be able to produce botanical pesticides for personal use and sale to other farmers, thereby increasing their income. Simultaneously, the team also collected samples of citronella grass from Cibarani Village for distillation. The C. nardus oil obtained was analyzed using Gas Chromatography-Mass Spectrometry (GC-MS) to identify the dominant compounds. The essential oil produced from citronella grass in Cibarani Village, based on GC-MS results, revealed the main components as geraniol at 25.53% with a retention time of 13.212 minutes, citronellol at 15.71% with a retention time of 12.694 minutes, and citronellal at 17.19% with a retention time of 11.422 minutes.
SIMPUL JARINGAN TRANSPORTASI LOGISTIK DI KAWASAN PERBATASAN INDONESIA - MALAYSIA DI KABUPATEN NUNUKAN
Authors: Jinca M. Yamin , Muliama Andi
Published: December 2024

Kesenjangan pembangunan wilayah perbatasan negara tetangga (Sabah dan Serawak di Malaysia) dan ketersedian jaringan prasarana transportasi merupakan isu yang selalu mendapat perhatian pemerintah. Tujuan penelitian adalah menganalisis potensi SDA dan ekonomi, sistem jaringan pelayanan dan prasarana serta rumusan pengembangan pola jaringan transportasi dalam mendukung distribusi logistik dikawasan perbatasan. Metode yang digunakan adalah Location Quotion dan Shiftshare, pola pergerakan asal-tujuan barang dan analisis faktor eksternal dan internal. Ditemukan kejelasan bahwa supply dan demand dipengaruhi potensi ekonomi wilayah dan jaringan infarstruktur. Karakteristik sistem jaringan pelayanan dan prasarana transportasi didominasi transportasi laut dan sungai, pergerakan logistik hanya sampai pada ibukota kabupaten atau kecamatan yang dapat terakses. Infrastruktur pelabuhan belum berfungsi baik, jaringan transportasi perairan belum dimanfaatkan secara maksimal. Diperlukan pembangunan akses jaringan transportasi penghubung simpul-simpul pelabuhan dalam suatu sistem jaringan transportasi internal maupun eksternal yang terintegrasi.