bluuebunny/crossref_metadata_2025 huggingface dataset:
Correlation of Health-Related Quality of Life with Negative Symptoms Assessed with the Self-Evaluation of Negative Symptoms Scale (SNS) and Cognitive Deficits in Schizophrenia: A Cross-Sectional Study in Routine Psychiatric Care
Authors: Montvidas Jonas , Adomaitienė Virginija , Leskauskas Darius , Dollfus Sonia
Published: January 2023

(1) Background: Schizophrenia is a severe mental disorder characterized by various symptom groups that tremendously affect health-related quality of life (HRQoL). We aimed to specify whether negative symptoms and cognitive deficits of schizophrenia correlate and can predict HRQoL. (2) Methods: Patients diagnosed with paranoid schizophrenia were invited to participate in the study. Participants were evaluated using the Montreal Cognitive Assessment (MoCA) and the Brief Psychiatric Rating Scale (BPRS) and were asked to fill out the Self-evaluation of Negative Symptoms scale (SNS) and the Medical Outcomes Short Form Survey (SF-36). Pearson’s and Spearman’s correlations were used to calculate the correlations between cognitive deficits and negative symptoms. We performed the receiver operating characteristic (ROC) analysis for the variables correlated with SF-36 scores. (3) Results: HRQoL correlated significantly with the negative symptoms; however, it did not correlate with cognitive deficits. ROC analysis showed that the abulia subscore of the SNS showed the most significant predictive potential of HRQoL. (4) Conclusions: Negative symptoms correlate more significantly with the HRQoL than cognitive symptoms. The SNS offers the possibility of predicting the HRQoL of patients with schizophrenia and is useful as a screening tool in clinical practice.
Trends and Sex Differences in Hospitalizations and Mortality in Parkinson’s Disease in Spain (2010–2019): A Nationwide Population-Based Study
Authors: Gómez-Mayordomo Víctor , Alonso-Frech Fernando , Hernández-Barrera Valentín , Carabantes-Alarcon David , Zamorano-León José J. , Lopez-de-Andrés Ana , Jiménez-García Rodrigo
Published: January 2023

The incidence of hospitalizations of Parkinson´s disease (PD) in Spain suffered a steady rise from 1997 to 2012. However, data on the trends during the following decade (2010–2019) are lacking. Hospital admissions with a primary and secondary diagnosis of PD were selected using the Spanish National Hospital Discharge Database (SNHDD) for the period 2010–2019. The primary endpoint was the incidence of hospitalizations and in-hospital mortality, stratified in biannual periods. The incidence of PD hospitalizations increased progressively over time from 81.25 cases in 2010–2011 to 94.82 cases in 2018–2019 per 100,000 inhabitants. Male sex, age and comorbidity also increased progressively in PD inpatients. PD as a comorbid condition presented a higher increment (annual percentage of change, APC +1.71%, p < 0.05) than PD as the main reason of hospitalization (APC +1.26%, p < 0.05). In the multivariate regression model, factors associated with mortality were male sex (OR = 1.15, 95% CI 1.01–1.35), age (>80 years, OR = 12.76, 95% CI 3.96–29.64) and comorbidity (Charlson index ≥ 2, OR 1.77, 95% CI 1.69–1.85). Adjusted mortality by age, sex, comorbidity and diagnostic position remained stable. In conclusion, PD hospitalizations in Spain have increased, with a parallel increment in mean age, male sex and higher comorbidities. However, adjusted mortality remains unchanged. The burden of this disease may increase the complexity and costs of hospital care in the future.
Vagal Nerve Activity Predicts Prognosis in Diffused Large B-Cell Lymphoma and Multiple Myeloma
Authors: Atar Or , Ram Ron , Avivi Irit , Amit Odelia , Vitkon Roy , Luttwak Efrat , Bar-On Yael , Gidron Yori
Published: January 2023

This study examined the prognostic role of vagal nerve activity in patients with relapsed/refractory diffused large B-cell lymphoma (R/R-DLBCL) treated with chimeric antigen receptor cell therapy (CAR-T) and in patients with multiple myeloma (MM) undergoing an autologous hematopoietic cell transplantation (AutoHCT). Participants included 29 patients with R/R-DLBCL and 37 patients with MM. Inclusion criteria were: (1) age over 18; (2) diagnosed with DLBCL or MM; (3) being treated with CAR-T or AutoHCT; and (4) having an ECG prior to cell transfusion. The predictor was vagal nerve activity indexed by heart rate variability (HRV) and obtained retroactively from 10 s ECGs. The main endpoint for R/R-DLBCL was overall survival (OS), and for MM the endpoint was progression-free survival (PFS). Data of 122 patients were obtained, 66 of whom were included in the study. In DLBCL, HRV significantly predicted OS independently of confounders (e.g., performance status, disease status at cell therapy), hazard ratio (HR), and 95% confidence interval (HR = 0.20; 95%CI: 0.06–0.69). The prognostic role of disease severity was moderated by HRV: among severely disease patients, 100% died with low HRV, while only 37.5% died with high HRV. In MM, HRV significantly predicted PFS (HR = 0.19; 95%CI: 0.04–0.90) independently of confounders. Vagal nerve activity independently predicts prognosis in patients with R/R-DLBCL and with MM undergoing cell therapy. High vagal activity overrides the prognostic role of disease severity. Testing the effects of vagal nerve activation on prognosis in blood cancers is recommended.
Introducing Machine Perfusion into Routine Clinical Practice for Liver Transplantation in the United States: The Moment Has Finally Come
Authors: Croome Kristopher P.
Published: January 2023

While adoption of machine perfusion technologies into clinical practice in the United States has been much slower than in Europe, recent changes in the transplant landscape as well as device availability following FDA approval have paved the way for rapid growth. Machine perfusion may provide one mechanism to maximize the utilization of potential donor liver grafts. Indeed, multiple studies have shown increased organ utilization with the implementation of technologies such as ex-situ normothermic machine perfusion (NMP), ex-situ hypothermic machine perfusion (HMP) and in-situ normothermic regional perfusion (NRP). The current review describes the history and development of machine perfusion utilization in the Unites States along with future directions. It also describes the differences in landscape between Europe and the United States and how this has shaped clinical application of these technologies.
Barriers and Facilitators to the Implementation of Personalised Medicine across Europe
Authors: Stefanicka-Wojtas Dorota , Kurpas Donata
Published: January 2023

(1) Background: Personalised medicine (PM) is an innovative way to produce better patient outcomes by using an individualised or stratified approach to disease and treatment rather than a collective approach to treating patients. PM is a major challenge for all European healthcare systems. This article aims to identify the needs of citizens in terms of PM adaptation, as well as to provide insights into the barriers and facilitators categorised in relation to key stakeholders of their implementation. (2) Methods: This article presents data obtained from the survey “Barriers and facilitators of Personalised Medicine implementation—qualitative study under Regions4PerMed (H2020) project”. Semi-structured questions were included in the above-mentioned survey. The questions included both structured and unstructured segments in an online questionnaire (Google Forms). Data were compiled into a data base. The results of the research were presented in the study. The number of people who participated in the survey can be considered an insufficient sample size for statistical measurement. In order to avoid collecting unreliable data, the questionnaires were sent to various stakeholders of the Regions4PerMed project, which includes members of the Advisory Board of the Regions4PerMed Project, but also speakers of conferences and workshops, and participants in these events. The professional profiles of the respondents are also diverse. (3) Results: The insights on what would help in the adaptation of Personal Medicine to citizen needs have been categorised into 7 areas of need: education; finances; dissemination; data protection/IT/data sharing; system changes/governmental level; cooperation/collaboration; public/citizens. Barriers and facilitators have been categorised into ten key stakeholders of the implementation barriers: government and government agencies; medical doctors/practitioners; healthcare system; healthcare providers; patients and patient organisations; medical sector, scientific community, researchers, stakeholders; industry; technology developers; financial institutions; media. (4) Conclusions: Barriers to the implementation of Personalised Medicine are observed across Europe. The barriers and facilitators mentioned in the article need to be effectively managed in healthcare systems across Europe. There is an urgent need to remove as many barriers as possible and create as many facilitators as possible to implement personalized medicine in the European system.
End-to-End Deep-Learning-Based Diagnosis of Benign and Malignant Orbital Tumors on Computed Tomography Images
Authors: Shao Ji , Zhu Jiazhu , Jin Kai , Guan Xiaojun , Jian Tianming , Xue Ying , Wang Changjun , Xu Xiaojun , Sun Fengyuan , Si Ke , Gong Wei , Ye Juan
Published: January 2023

Determining the nature of orbital tumors is challenging for current imaging interpretation methods, which hinders timely treatment. This study aimed to propose an end-to-end deep learning system to automatically diagnose orbital tumors. A multi-center dataset of 602 non-contrast-enhanced computed tomography (CT) images were prepared. After image annotation and preprocessing, the CT images were used to train and test the deep learning (DL) model for the following two stages: orbital tumor segmentation and classification. The performance on the testing set was compared with the assessment of three ophthalmologists. For tumor segmentation, the model achieved a satisfactory performance, with an average dice similarity coefficient of 0.89. The classification model had an accuracy of 86.96%, a sensitivity of 80.00%, and a specificity of 94.12%. The area under the receiver operating characteristics curve (AUC) of the 10-fold cross-validation ranged from 0.8439 to 0.9546. There was no significant difference on diagnostic performance of the DL-based system and three ophthalmologists (p > 0.05). The proposed end-to-end deep learning system could deliver accurate segmentation and diagnosis of orbital tumors based on noninvasive CT images. Its effectiveness and independence from human interaction allow the potential for tumor screening in the orbit and other parts of the body.
Spatial Evolution Analysis and Spatial Optimization Strategy of Rural Tourism Based on Spatial Syntax Model—A Case Study of Matao Village in Shandong Province, China
Authors: Qin Xiaonan , Du Xueting , Wang Yue , Liu Lina
Published: January 2023

As the tourism industry is embedded in the countryside, space, which is an important means of production of modern industries, has undergone significant changes in the models and trends of spatial transform. This paper aims to analyze the development pattern of rural economic and social structure driven by the tourism industry. Based on the spatial syntax model, it takes Matao Village of China as the research sample and decomposes the evolutionary process of rural space transform. Firstly (1) in the self-driven development stage, the rural space presented a polar core development trend with high intelligibility and obvious agglomeration. Secondly (2) in the tourism-driven development stage, firstly, the driving force of the tourism industry was relatively weak, whereas the traditional spatial core still occupied an absolute advantage in the whole village space. However, with further development, the spatial scope of high Integration and Choice Values has expanded, resulting in multiple spatial development agglomeration centers. Based on this, it is proposed that a village with a tourism industry should integrate village spatial development planning with landscape style, focus on the regeneration and development of the old space core, and strengthen the integration and correlation of the old and new space clusters.
A Hybrid Marine Predator Sine Cosine Algorithm for Parameter Selection of Hybrid Active Power Filter
Authors: Ali Shoyab , Bhargava Annapurna , Saxena Akash , Kumar Pavan
Published: January 2023

Power quality issues are handled very well by filter technologies. In recent years, the advancement of hybrid active power filters (HAPF) has been enhanced due to ease of control and flexibility as compared to other filter technologies. These filters are a beneficial asset for a power producer that requires a smooth filtered output of power. However, the design of these filters is a daunting task to perform. Often, metaheuristic algorithms are employed for dealing with this nonlinear optimization problem. In this work, a new hybrid metaheuristic algorithm (Marine Predator Algorithm and Sine Cosine Algorithm) has been proposed for selecting the best parameters for HAPF. The comparison of different algorithms for obtaining the HAPF parameters is also performed to show case efficacy of the proposed hybrid algorithm. It can be concluded that the proposed algorithm produces robust results and can be a potential tool for estimating the HAPF parameters. The confirmation of the performance of the proposed algorithm is conducted with the results of fitness statistical results, boxplots, and different numerical analyses.
Numerical Simulation and Deformation Behavior of a Ti/Steel Clad Plate during the Rolling Process
Authors: Sun Lirong , Ding Jingguo , Zhang Jiqing , Li He , Wang Guodong
Published: January 2023

The deformation mechanism is complex in the hot rolling process of clad plates, and head bending is a common defect. In this paper, an analytical computational mechanical model of a metal plate was established by the classical elastic mechanics method, and the relationship between uneven thickness extension and warpage was obtained. The hot rolling bonding process of dissimilar bimetallic plates of Ti/Steel was investigated. On this basis, the mechanical origins of the plate bending defects and the influence of various factors on the evolution of the plate bending defects of the metal plates were revealed. The results indicated that the rolling forces increased with the increase in reduction ratio and thickness ratio. As the total reduction ratios of the clad plates increased, the reduction ratio of each layer increased. Furthermore, it was found that the thickness reduction ratios of steel were larger than those of Ti at a certain total reduction ratio, which could reach up to 59.6%. When the reduction ratios were 0.4 and 0.45, the bending degree increased with the thickness ratio of the upper and lower plates increasing gradually. The maximum warpage could reach 0.349 m. The clad plate shape was better when the roll speed ratio was 1.02 and the reduction rate was 0.4. The present numerical results provide a valuable insight into the deformation behaviors and mechanisms involved in the hot rolling of clad plates.
Integrated Characterization of Mudstones in the Andes of Colombia: Understanding Its Complexities for Risk Mitigation
Authors: Reyes-Mendoza German Alfonso , Henao-Martínez José Antonio , Marín Eduardo Castro
Published: January 2023

This article presents a comprehensive vision of particularities and constraints of the Paja Formation in the Northern Andes of Colombia, supported by personal, institutional, and academic experiences, including a doctoral thesis in completion (geomorphology and risks research line). Such fine-grained marine rocks cause severe damage in diverse zones, with little spread, and are very unfavorable, especially within the Eastern Cordillera (departments of Santander and Cundinamarca), whose socio-environmental problems motivated a popular legal action in the municipality of Vélez due to the cracking and collapse of houses, damage to roads and landslides in the urban area, as well as flows, subsidence, and high hydrogeochemical dynamism or rare earths, although they also presented spontaneous ignition at the rural area. Understanding how these problems originate and interrelate is the main objective of the work. At the beginning, we include some brief definitions, terms, and key approaches to understand the consolidated geomaterials, location, and background of the problem; then, the results of meso–macro–micro studies, obtained by combining the field techniques and conventional instrumental laboratory analyses (tests on the chemistry of water and soil, description of samples with magnifying glasses, petrography with a polarized light microscope, micromorphology of regoliths–colluvions) of nanoscientists (emphasizing RXD-RXF, SEM, IR-Raman spectroscopy, TOC-TS) are presented. These characterizations and new knowledge must be socially and institutionally appropriated and applied in land use planning and risk management for the sustainability of challenging environments with the stratiforms of Lower Cretaceous rocks and associated Quaternary deposits in populated mountainous areas and contrasting intertropical hydroclimatological regimes, geologically active, so unstable and insecure.
Evaluation of Environmental Radioactivity and Hazard Impacts Saudi Arabia Granitic Rocks Used as Building Materials
Authors: Fallatah Othman , Khattab Mahmoud R.
Published: January 2023

People use granite in residential buildings on a large scale all around the world. Knowing granite’s radiological characteristics allows for the safe use of its properties to be maintained over time. Our findings are significant for two reasons: first, they may increase public awareness of the naturally radioactive properties of the materials under investigation, and second, they are necessary to establish standards, regulations, and management for the building materials used in Saudi Arabia. In this study, twenty-four granitic rock samples were collected from the Hai’l area in Saudi Arabia, and these samples are used as building material. Gamma spectrometry was used to measure the amounts of 238U, 232Th, 226Ra, and 40K in the collected granitic rock samples. The obtained data was also used to calculate some environmental hazard parameters, such as the absorbed gamma dose rate (AGDR), annual effective dose rate (AEDR), radium equivalent (Raeq), external and internal hazard indexes (Hex and Hin), gamma index (Iγ), alpha index (Iα), and excess lifetime cancer index (ELCR). We concluded that the collected granitic samples are harmful and need more attenuation if used as building materials.
Association of the Big Five Personality Traits with Training Effectiveness, Sense of Presence, and Cybersickness in Virtual Reality
Authors: Thorp Sebastian Oltedal , Rimol Lars Morten , Grassini Simone
Published: January 2023

Virtual reality (VR) presents numerous opportunities for training skills and abilities through the technology’s capacity to simulate realistic training scenarios and environments. This can be seen in how newer research has emphasized how VR can be used for creating adaptable training scenarios. Nevertheless, a limited number of studies have examined how personality traits can influence the training effectiveness of participants within VR. To assess individual preferences in a virtual environment, the current study examines the associations of Big Five personality traits with training effectiveness from VR, as well as sense of presence and cybersickness. Our results show that traits of high agreeableness and low conscientiousness are predictors of training transferability in the VR environment in relation to the real world. Furthermore, the results also showed that trainees experiencing higher levels of cybersickness incurred worse training outcomes.
Resonance Coupling in Si@WS2Core-Ω Shell Nanostructure
Authors: Guo Haomin , Hu Qi , Zhang Chengyun , Fan Zihao , Liu Haiwen , Wu Runmin , Liu Zhiyu , Pan Shusheng
Published: January 2023

Realizing strong laser–matter interaction in a heterostructure consisting of two-dimensional transition metal dichalcogenides (TMDCs) and an optical nanocavity is a potential strategy for novel photonic devices. In this paper, two core-Ω shell nanostructures, Si@WS2 core-Ω shell nanostructure on glass/Si substrates, are briefly introduced. A strong laser–matter interaction occurred in the Si@WS2 core-Ω shell nanostructure when it was excited by femtosecond (fs) laser in the near-infrared-1 region (NIR-1, 650 nm–950 nm), resulting in a resonance coupling between the electric dipole resonance (EDR) of the Si nanosphere (NS) and the exciton resonance of the WS2 nanomembrane (NMB). The generation of resonance coupling regulates the resonant mode of the nanostructure to realize the multi-dimensional nonlinear optical response, which can be utilized in the fields of biological imaging and nanoscale light source.
Passive Daytime Radiative Cooling of Silica Aerogels
Authors: Ma Bingjie , Cheng Yingying , Hu Peiying , Fang Dan , Wang Jin
Published: January 2023

Silica aerogels are one of the most widely used aerogels, exhibiting excellent thermal insulation performance and ultralow density. However, owing to their plenitude of Si-O-Si bonds, they possess high infrared emissivity in the range of 8–13 µm and are potentially robust passive radiative cooling (PRC) materials. In this study, the PRC behavior of traditional silica aerogels prepared from methyltrimethoxysilane (MTMS) and dimethyldimethoxysilane (DMDMS) in outdoor environments was investigated. The silica aerogels possessed low thermal conductivity of 0.035 W/m·K and showed excellent thermal insulation performance in room environments. However, sub-ambient cooling of 12 °C was observed on a clear night and sub-ambient cooling of up to 7.5 °C was achieved in the daytime, which indicated that in these cases the silica aerogel became a robust cooling material rather than a thermal insulator owing to its high IR emissivity of 0.932 and high solar reflectance of 0.924. In summary, this study shows the PRC performance of silica aerogels, and the findings guide the utilization of silica aerogels by considering their application environments for achieving optimal thermal management behavior.
Optimized Process for Melt Pyrolysis of Methane to Produce Hydrogen and Carbon Black over Ni Foam/NaCl-KCl Catalyst
Authors: Liu Mengying , Huang Zeai , Zhou Yunxiao , Zhan Junjie , Zhang Kuikui , Yang Mingkai , Zhou Ying
Published: January 2023

Methane pyrolysis transforming CH4 into hydrogen without a CO2 byproduct is a potential hydrogen production process under the net-zero emission target. The melt pyrolysis of methane is a technology that could simultaneously obtain hydrogen and carbon products. However, its catalytic activity and stability are still far from satisfactory. In this work, a new strategy for the melt pyrolysis of methane to hydrogen production was proposed using Ni foam and molten NaCl-KCl. The increase in the amount of Ni foam was found to enhance the methane conversion rate from 12.6% to 18%. The process was optimized by the different amounts of catalysts, the height of the Ni foam layer, and the filling method of Ni foam, indicating that the methane conversion rate of the string method could reach 19.2% at 900 °C with the designed aeration device. Furthermore, we observed that the addition of molten salt significantly alleviated the carbon deposition deactivation of the Ni foam and maintained its macrostructure during the reaction. The analysis of the carbon products revealed that carbon black could be obtained.
Applying a Hybrid MCDM Model to Evaluate Green Supply Chain Management Practices
Authors: Tsai Jung-Fa , Shen Shih-Ping , Lin Ming-Hua
Published: January 2023

The COVID-19 pandemic has prompted global supply chain managers to reassess their operations. Developing a green supply chain requires successfully integrating environmental responsibility principles and benchmarks into supply chain management practices. In the past, there have been few studies on the most effective strategies for reducing the environmental impact of supply chains and improving their sustainability. This study used the decision-making trial and evaluation laboratory (DEMATEL) method to construct a structural model evaluation system of the green supply chain management (GSCM) to evaluate the interdependent relationships among dimensions and criteria. A GSCM evaluation system was created after using the DEMATEL-based ANP (DANP) to convert the GSCM evaluation indicators and impact factors into degrees of importance. This study explores the obstacles and challenges that organizations face when implementing GSCM practices and how these challenges can be overcome. The results found that organizational changes had the most significant impact, given that they would also improve the other three dimensions. Among the 16 evaluation criteria, resource allocation and market expansion optimization were the most important. Based on these findings, the study proposed specific improvement strategies that corporations and other stakeholders could use to adopt GSCM practices.
UPLC-MS/MS Based Identification and Quantification of a Novel Dual Orexin Receptor Antagonist in Plasma Samples by Validated SWGTOX Guidelines
Authors: Iqbal Muzaffar , Alshememry Abdullah , Imam Faisal , Kalam Mohd Abul , Akhtar Ali , Ali Essam A.
Published: January 2023

Lemborexant (LEM) is a novel dual orexin receptor antagonist (DORA), recently approved for the treatment of insomnia. As with other DORAs, LEM has potential of abuse and therefore placed in Schedule IV class by the United States Drug Enforcement Administration (USDEA). In this study, a sensitive and accurate UPLC-MS/MS assay was developed for the quantification of LEM in human plasma sample using losartan as an internal standard (IS). The chromatographic separation was performed by using gradient elution of mobile phase, comprising of 10 mM ammonium acetate and acetonitrile with a flow rate of 0.3 mL/min. An Acquity UPLC BEH C18 (1.7 μm, 2.1 × 50 mm) column was used for separation of LEM and IS by maintaining the oven temperature of 40 °C. The electrospray ionization in positive mode was used for sample ionization. The precursor to product ion transition of 411.12 > 175.09 (qualifier) and 411.1 > 287.14 (quantifier) was used for detection and quantification of LEM, respectively, in multiple reaction monitoring mode. Being a drug of abuse, the assay was validated according to “Scientific Working Group for Toxicology” (SWGTOX) guidelines, including limit of detection (LOD), limit of quantification (LOQ), precision and bias, calibration model, interferences, carry-over effects, matrix effects, and stability parameters. The LOD and LOQ of the assay were 0.35 and 1.0 ng/mL, respectively. The linear range was between 1–300 ng/mL with correlation coefficient of ≥0.995. The method was also cross validated in rat plasma samples with acceptable ranges of precision and accuracy before its application for pharmacokinetic study in rats.
"Coffee" subcategory product range in Moscow stores and their assortment policy
Authors:   Department of International Commerce, Russian Presidential Academy of National Economy and Public Administration, Nikolaeva M. A. , Kuznetsova А. А. ,   Russian Presidential Academy of National Economy and Public Administration
Published: January 2023

The purpose of this article is to identify the trade assortment of coffee in Moscow stores of various formats and determine the main directions of their assortment policy for the "Coffee" subcategory. It has been found that the assortment of the "Coffee" subcategory in the surveyed stores is expanded. The largest depth coefficient is noted in the Lenta store, and the smallest — in EUROSPAR. The coefficients of stability and rationality in the surveyed stores differ slightly and are characterized by a high degree of rationality. In the assortment policy of stores in the "Coffee" subcategory, the predominant areas are stabilization and harmonization, and in Lenta — deepening.
Problematic aspects of the normative regulation of modern Russian accounting
Authors:   Federal State Autonomous Educational Institution of Higher Education “Lobachevsky State University of Nizhny Novgorod”, Nizhny Novgorod, Russia, Druzhilovskaya T.Y.
Published: January 2023

Currently, the reform of Russian accounting is actively continuing, which is being implemented in the course of the implementation of the Program for the Development of Federal Accounting Standards (FSBU). As a result of the implementation of these Programs, new FSBs are adopted, which significantly change many regulations in the field of accounting for various objects and business transactions. Such changes apply to all organizations (including healthcare organizations) that are subject to the new FSB. The article examines trends in the development of new FSB based on a comparison of the content of the Programs for the development of federal accounting standards for the periods 2018–2022 (according to the Order of the Ministry of Finance of Russia dated 18.04.2018 No. 83n), 2019–2021 (as amended by the Order of the Ministry of Finance of Russia dated 05.06.2019 N 83n), 2022–2026 (according to the Order of the Ministry of Finance of Russia dated February 22, 2022 N 23n). It is substantiated that despite the postponement of the dates of adoption of some FSBs to a later date, the development and adoption of new FSBs is proceeding quite intensively. As one of the features of the regulations of the new FSB, the requirements for the direct use of certain rules of international financial reporting standards included in them are analyzed. These requirements are systematized in various new FSB. It is substantiated that, according to the requirements of the new FSB, it will be necessary to apply the rules of IFRS 13 “Fair Value Measurement” and IAS 36 “Impairment of Assets” to the greatest extent. The Decrees of the Ministry of Finance of Russia on the introduction of IFRS in the territory of the Russian Federation are given, which will need to be guided by the application of the IFRS rules required in the new Russian FSB. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. As a result of the study, the positive and problematic aspects of the innovations of the new FSB are systematized.
The possibility and necessity of deviation from the requirements of accounting standards
Authors:   Federal State Educational Institution of Higher Education “Financial University under the Government of the Russian Federation”, Moscow, Russia, Sotnikova L.V.
Published: January 2023

The article considers the specifics of the practical application of the possibility of deviations from their requirements provided for by both international and Russian accounting standards in extremely rare cases, the range of which is not outlined by these standards, which may include global and local financial crises, political instability and hostile actions, sanctions against individual legal entities, etc. The peculiarity is that even in conditions of market instability, volatility of observed market indicators, significant uncertainty of economic activity of Russian enterprises and organizations,deviation from the current accounting rules will lead to worse consequences than their strict compliance. Despite the declaration of convergence of Russian federal accounting standards with international Financial Reporting Standards on the issue of deviation from the established accounting rules, practical recommendations are generated mainly by the domestic nonstate accounting regulator. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of accounting departments of modern organizations,in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting and reporting. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting and reporting at the domestic and international level (including accounting problems in healthcare organizations).
Tools for digital transformation of healthcare: a note to the accountant
Authors:   Federal State Budgetary Educational Institution of Higher Education “Russian Economic University named after G. Plekhanov”, Ministry of Science and Education of the Russian Federation, Moscow, Russia, Lebedev V.A. , Lebedeva E.I. ,   Non-profit Partnership “Institute of Professional Accountants and Auditors of Russia”, Moscow, Russia
Published: January 2023

The federal project “Creation of a single digital circuit in healthcare based on a unified state healthcare information system” should be fully implemented by December 31, 2024. Achieving the priority goals of optimizing the work of medical organizations, including increasing accessibility and reducing the waiting time for medical care for citizens in remote settlements, is impossible without the widespread introduction of information technologies. Practical aspects related to the organization and legal support of improving the IT equipment of medical institutions are considered, including not only the features of the legal regime of IT facilities belonging to medical institutions on the right of operational management, but also mechanisms that allow a medical institution to ensure the safety of such high-tech equipment.
Assessment of the state of aquatic bioresources and the feasibility of involving floodplain lakes of the Ob river in the upper reaches of the Novosibirsk hydroelectric power station in fishing
Authors:   Novosibirsk Branch of the All-Russian Scientific Research Institute of Fisheries and Oceanography, Russia, Novosibirsk, Dorogin M.A. , Vizer L.S. ,   Novosibirsk Branch of the All-Russian Scientific Research Institute of Fisheries and Oceanography, Russia, Novosibirsk, Balatskaya T.A. ,   Novosibirsk Branch of the All-Russian Scientific Research Institute of Fisheries and Oceanography, Russia, Novosibirsk, Sharukha Yu.V. ,   Novosibirsk Branch of the All-Russian Scientific Research Institute of Fisheries and Oceanography, Russia, Novosibirsk
Published: January 2023

An overview of typical lakes of the floodplain system of the river is presented. Ob in the upper reaches of the Novosibirsk hydroelectric power station. Data on the species structure, abundance and biomass of zooplankton, zoobenthos and fish are presented. Most of the lakes of the left-bank floodplain of the Ob have an elongated channel-like shape and a constant hydrological connection with the channels of the Ob river. The lakes are located in a low floodplain and are completely flooded by flood waters even in low-water years. The area of the lakes does not exceed 40 hectares. The zooplankton of the lakes is represented by 16 species, the total number varied from 360 copies/m3 (lake Epanchino) to 36 530 copies/m3 (lake Komendantskoye), the biomass was 13.8–229.0 mg/m3. According to the development of zooplankton, all the floodplain lakes studied belong to low-feeding, ultra-oligotrophic type reservoirs, the lowest productivity class. 13 species were found in the zoobenthos of floodplain lakes, the total number varied from 172 specimens/m2 (lake Chernoe) to 860 specimens/m2 (lake Baigachevskoe), biomass — from 0.513 to 4.196 g/m2. On the development of zoobenthos lake. Epanchino refers to medium–fed, mesotrophic type reservoirs, the other three — to low-fed, oligotrophic type reservoirs, low productivity class. The main species of ichthyofauna of floodplain lakes are pike (Esox lucius Linnaeus), river perch (Perca fluviatilis Linnaeus) and silver carp (Carassius gibelio Bioch). Pike at the age of 3+ — 4+ years dominates in lake populations, perch — 2+ years. The biomass of the ichthyofauna is 15,3–45,8 kg/ha. According to the ichthyomass, floodplain lakes of the lower reaches belong to the oligotrophic and mesotrophic type of reservoirs, low and medium productivity class.
Аccounting in the system of forming an analytical base for the effectiveness of the use of state support funds in agricultural organizations
Authors:   1Kaluga branch of the Russian State Agrarian University — Moscow Timiryazev Agricultural Academy, Kaluga, Russia, Brylev A. A. , Turchaeva I. N. ,   1Kaluga branch of the Russian State Agrarian University — Moscow Timiryazev Agricultural Academy, Kaluga, Russia
Published: January 2023

In modern economic conditions, the role of the agro-industrial complex is growing as a system-forming factor in ensuring the country’s food security, sustainable development of rural areas and solving the problem of rural population employment. Taking into account the specifics of the agricultural sector of the economy, the situation of uncertainty and numerous risks, the issue of improving the system of measures to provide state assistance to agribusiness entities becomes very relevant. Decision-making in this area requires an analysis of the feasibility of the implemented state support measures and an assessment of the effectiveness of the use of state-allocated funds by specific agricultural producers. One of the tools for obtaining objective, timely and reliable information for analysis is management accounting.
PENGARUH PADAT PENEBARAN TERHADAP PERTUMBUHAN DAN KELULUSHIDUPAN BENIH IKAN KERAPU BEBEK (CROMILEPTES ALTIVELES) STADIA D60-D120
Authors: Mudiarti Luky , Kursistyanto Nurcahyo , Azzat Noor Nailie , Lofian Budi
Published: January 2023

Abstrak -Ikan Kerapu Bebek (Cromileptes altiveles) merupakan salah satu jenis ikan kerapu yang mempunyai nilai ekonomis tinggi. Saat ini masalah yang dihadapi dalam budidaya kerapu adalah rendahnya tingkat kelulushidupan akibat kanibalisme. Penelitian ini bertujuan untuk mengetahui pengaruh padat penebaran terhadap pertumbuhandan kelulushidupan benih ikan kerapu macan stadia D60–D120.Penelitian ini menggunakan rancangan acak lengkap dengan empat perlakuan kepadatan 2 ekor/10 liter, 4 ekor/10 liter, 6 ekor/10 liter, dan 8 ekor/10 liter yang diulang masing-masing perlakuan sebanyak tiga kali. Pakan yang diberikan berupa ikan rucah yang dicincang dengan frekuensi dua kali sehari pada pagi dan sore hari.Data pertumbuhan (data pertumbuhan mutlak, data pertumbuhan harian) dan data kelulushidupan dianalisis dengan menggunakan analisis ragam (ANOVA) untuk menunjukkan bahwa perlakuan memberikan pengaruh terhadap pertumbuhan dan kelulushidupan benih ikan Kerapu Bebek dan uji Wilayah Ganda Duncan untuk mengetahui perbedaan nilai tengah antar perlakuan. Hasil penelitian menunjukkan bahwa padat penebaran memberikan pengaruh sangat nyata terhadap pertumbuhan mutlak dan laju pertumbuhan harian, serta memberikan pengaruh yang nyata terhadap kelulushidupan. Perlakuan A (2 ekor/10 liter) menghasilkan pertumbuhan mutlak, laju pertumbuhan harian, dan kelulushidupan terbaik dengan nilai masing-masing sebesar 20,047 g, 3,303 %/hari, 100%..
A ATUAÇÃO DO PROFESSOR MEDIADOR ESCOLAR E COMUNITÁRIO EM LONDRINA, PR, FRENTE À PANDEMIA DA COVID - 19
Authors: Fonseca Bruna Caroline Dayane , Aguiar Beatriz Carmo Lima de
Published: January 2023

Este estudo discute a atuação do Professor Mediador Escolar e Comunitário nas escolas da Rede Municipal de Educação de Londrina, PR, no contexto da pandemia da Covid-19, no período compreendido entre os anos de 2020 a 2022 e analisa, também, as possibilidades e limites no trabalho desempenhado por esse profissional, assim como os reflexos da pandemia na evasão/ abandono escolar. Trata-se de uma pesquisa qualitativa, de natureza bibliográfica e documental. A partir dos dados analisados, os resultados apontam que a desigualdade social já existente anterior à pandemia da Covid-19 promoveu um impacto ainda maior da doença sobre os alunos mais pobres, em situação de vulnerabilidade social. Apontam, também, que o Professor Mediador Escolar e Comunitário exerceu um papel de suma importância na efetivação do direito à educação, à alimentação, na prevenção da evasão escolar e de situações de violência contra crianças e adolescentes. Apesar dos esforços do Professor Mediador Escolar e Comunitário, conclui-se que o formato de ensino remoto, adotado na pandemia da Covid -19, não alcançou a todos os alunos igualmente, sendo a evasão escolar uma demanda superada parcialmente.
Citoyenneté, programmes sociaux et organisations de femmes dans le Cône Sud
Authors: Marques Pereira Bérengère
Published: January 2023

La citoyenneté sociale dans le Cône Sud de l’Amérique latine est appréhendée sous l'angle de la construction d'un acteur social féminin. Cette construction se forge dans une relation des femmes à l'État qui se déploie à travers les programmes sociaux et les organisations locales. L'article s'attache à en mettre en lumière les écueils et les enjeux. En effet, un renouveau du clientélisme et du paternalisme guette les programmes sociaux de « solidarité avec les pauvres » ou de « lutte contre la pauvreté », même si les revendications de droits sociaux vont de pair avec un civisme local. Il n'en demeure pas moins vrai que la citoyenneté des femmes repose sur un processus d'individuation indispensable à une rupture avec les différentes mises sous tutelle toujours à l'œuvre dans les rapports sociaux de sexe et les rapports sociaux clientélistes.
Hommes et femmes cadres : de la précarisation du travail aux arrangements structurels de la solidarité familiale
Authors: Pichon Alain , Bitard Michel , Faure Elisabeth
Published: January 2023

Avec les mutations du système productif français, les cadres, techniciens et ingénieurs, toutes catégories d'âge confondues, sont touchés par la précarisation du travail. Les représentations du travail et du hors-travail se transforment chez des hommes cadres tandis que le travail se renforce comme un acquis inaliénable chez les femmes cadres. De cette double évolution, il résulte une restructuration de la vie familiale marquée par un nouveau partage des rôles, par une double solidarité à la fois familiale et financière. Finalement, trois configurations remarquables se distinguent, par la division sexuelle du travail qui les caractérise et par les capacités d'adaptation au contexte de précarisation qu'elles recèlent.
Digital competencies and digital transformation in light of the corona pandemic: Obstacles and challenges at Northern Border University
Authors: Al-Balawi Nwayyer Sulaiman
Published: January 2023

This study aimed to determine the level of digital competencies among faculty members and students at the Northern Border University and to identify the obstacles and challenges imposed by the Corona pandemic. A mixture of survey and qualitative approaches was adopted. The study sample consisted of (86) faculty members and (406) students. The study’s questionnaire is to measure digital efficiency at the Northern Border University consisting of seven dimensions of (57) paragraphs, in addition to two open questions about the obstacles and challenges of digital transformation. The results showed that the skills possessed by faculty members and students were of a high degree, and also showed a lack of statistically significant differences in the average digital competencies of university students, whereas there are statistically significant differences due to the impact of the achievement level in favor of the achievement level “excellent” versus “good”. The obstacles to digital transformation were concentrated in four main axes: infrastructure, the lack of interest in digital transformation, resistance to change, and the lack of appropriate competencies for digital transformation. The challenges facing digital transformation were summarized in four main axes: providing infrastructure, developing the quality of communication between the educational process participants, controlling the quality of educational outputs, and raising the digital efficiency of the educational process.
Study on the optimization path of chinese online study tour program under the "5W" mode in the post-epidemic era
Authors: Yu Zhou
Published: January 2023

This paper provides an analysis and a detailed discussion on the Chinese Online Study Tour, a special product of the times. The study was carried out through a survey of the teaching resources of universities in 2021 on the online experience platform of "Chinese Bridge" of the Chinese-Foreign Language Cooperation Center of the Ministry of Education, and took the Zhejiang Yuexiu University's project "A Tour to the Water Town of Shaoxing in South China -- Clothing, Food, Residence, Travelling and Art" as a case study. The paper gives an in-depth analysis of the current situation and existing problems of Chinese online study tour camp, aiming to put forward the path of optimizing the Chinese online study tour camp from the "5W" mode of communications, and to provide feasible suggestions for the construction of new modes for Chinese online study tour camps in universities.
Trust, trust relations, legal relations: Correlation, interrelation and manifestation in the work of law enforcement agencies of modern European States
Authors: Hanba Oleh , Hanba Boris , Andrushko Oleksandr , Denysovskyi Mykhailo , Olytskyi Oleksandr
Published: January 2023

The article explains the problematic issues of definition, correlation, interconnection and peculiarities of manifestation of trust, trust relations, legal relations in the activity of law enforcement agencies of modern European states. It is emphasized that trust in law enforcement agencies of any state cannot be introduced by a powerful command or in a violent way. It should gradually mature in the minds of the subjects of trust under the influence of a number of favorable factors. The relationship between trust and trust relations in activity of law enforcement agencies of modern European states has been outlined. It is emphasized that certain parties and properties of trust affect the nature and content of trust relations, their course and manifestations. The characteristic features of trust relations in the studied sphere have been distinguished, which made it possible to formulate author's definition of trust relations in the sphere of activity of law enforcement agencies of modern European states and to determine the requirements for them. The ratio of trust and legal relations, as well as their complementary influence, in particular through separation of both common and different features, has been revealed.
Protocolo para la gestión de Residuos Informáticos, importancia de implementarlo en la Universidad Nacional del Nordeste (UNNE), Argentina
Authors: Glibota Gisela , Pellegrino Luis Ariel , Chiozzi Lucio José , Ramírez Verónica Itatí
Published: January 2023

El trabajo: “Protocolo para la gestión de Residuos Informáticos, importancia de implementarlo en la Universidad Nacional del Nordeste (UNNE), Argentina.”, se enmarca en los resultados de un proyecto de investigación (año 2019-2022) que viene desarrollando el equipo de docentes investigadores en el Centro de Gestión Ambiental y Ecología (CEGAE) de la Universidad Nacional del Nordeste (UNNE) de la República Argentina.

Este protocolo tiene como objeto, asegurar el correcto cumplimiento de ciertas normas y procedimientos a aplicar en las tareas operativas, como de información y trazabilidad de los RI en la UNNE, para garantizar una correcta actuación en la recogida selectiva, el tratamiento del residuo, garantizar la confiabilidad y transparencia del proceso de reciclaje o disposición final.