bluuebunny/crossref_metadata_2025 huggingface dataset:
Polarimetric Approach Towards Membership Probability of Open Star Cluster NGC 2345
Authors: Singh Sadhana , Pandey Jeewan Chandra , Joshi Vishal
Published: June 2024

Using the linear polarimetric observations, we present a method to derive the membership probability of stars in cluster NGC 2345. The polarimetric observations of cluster NGC 2345 are performed using the instrument ARIES IMaging POLarimeter (AIMPOL) mounted as a back-end of the 104 cm telescope of ARIES. Members of the cluster should exhibit comparable polarization since they are located nearly at the same distance. This concept is used to extract the membership probability of known member stars of cluster NGC 2345. The membership probability estimated using the polarimetric data for cluster NGC 2345 agrees with the membership probability derived from the proper motion method in the previous studies.
Investigation of Orbital Period Changes in Nine Contact Binaries
Authors: Joshi Yogesh Chandra , Panchal Alaxender
Published: June 2024

We present the results for orbital period analysis of nine contact binaries (CBs). The photometric data analysed in this work is collected using ARIES 1-m and 1.3-m telescopes as well as many ground and space-based photometric surveys. The precise orbital periods of the binary systems are studied using the long time-baseline of data acquired over the last 12-15 years. The changes in the times of minimum brightness are calculated using (O-C) diagram. Out of these nine CBs, four systems show no change in the orbital period with time while the remaining five systems show non-linear (O-C) variations with time. We derive mass transfer rates for these five CBs which suggests mass is being transferred from secondary to primary components in three systems while it is from primary to secondary components in the other two systems.
Rotational Variability and Detection of Superflares in a Young Brown Dwarf by TESS
Authors: Kumbhakar Rajib , Mondal Soumen , Ghosh Samrat , Ram Diya , Pramanik Sudip
Published: June 2024

We present a comprehensive analysis of a Transiting Exoplanet Survey Satellite (TESS) high-quality light curve for a young brown dwarf, MHO 4 having spectral type M7.0, in the Taurus star-forming region. We investigate the rotation periods and characterize the brown dwarf’s dynamic atmosphere and surface features. Our light curve analysis of MHO 4 reveals a rotation period of approximately 2.224 days. Remarkably, MHO 4 exhibits two significant flaring events. Furthermore, we estimate the bolometric flare energies to be within the energy range of 1034 to 1035 erg, classifying them as superflares.
Shown by the Marron’s Claw: Ecological Receptivity as Mindful Praxis
Authors: Abrahms-Kavunenko Saskia
Published: June 2024

On the wooded hillside of the Origins Centre, a small retreat centre in Western Australia with a strong ethos of active care, the appearance of native animals, especially those that are scarce or sporadic, is interpreted as indicative of spiritual and ecological health. Conversing with human-animal relationships within other Buddhist traditions, this article explores the resonances between the presence of animals and ideas of successful labour, both physical and contemplative, amongst Australian Buddhists in a time of ecological crises. In conversation with notions of ecological health and renewal, native animals are often seen as companions, tutelary beings, and as being indicative of successful practice. At a centre where regenerative work to re-establish disrupted ecologies is considered collaboration, receptivity to the movements, moods, and activities of animals, and of ecosystems more broadly, is cultivated to support the flourishing of life, and is coupled with a culture of dedicated work.
"Perhaps I'm Not a Global Citizen but a Global Listener Now": The Ethics of Study Abroad in Buddhist Spaces
Authors: Langenberg Amy Paris
Published: June 2024

The study of global Buddhism through a study abroad encounter presents invaluable opportunities for teachers and students at liberal arts institutions to contemplate the conundrum of global citizenship, a standard aim of liberal education in North America. When studying abroad, students become viscerally aware of their own positionality, which is reflected back to them constantly as they move through the social and cultural landscapes of Buddhist Asia. This reflection leaves them eager to raise, to the level of critical thinking, what is quite literally an embodied experience of difference and privilege. The essay connects the field of Buddhist studies to a larger conversation in the field of global education, arguing that Buddhist studies travel courses must interrogate concepts of global citizenship, address the legacies of colonialism, and teach the principles of ethical travel, in addition to introducing students to the living traditions of global Buddhism.
Tanggap Morfofisioligi Beberapa Varietas Kedelai di Lahan Pasang Surut Tipe C
Authors: Rinata Rena , Nurjani Nurjani , Santoso Edy
Published: June 2024

This research aims to look for the best morphophysiology response  of soybean varieties in the tidal land type C. Research activities conducted in Kalimas Village Subdistrict Sungai Kakap, Kuburaya District from November 12th 2017 to February  10th 2018. Methode used is Randomized Block Design (RBD) with 6 factors, there were A: Burangrang varieties, B: Anjasmoro varieties, C: Argomulyo varieties, D: Dena 1 varieties, E: Gema varieties and F: Dering 1 varieties. Each factor replicated four times, so there were 24 experimental units. Variables measured were plant height, root volume, number of effective root nodules, dry weight of plants, number of chlorophyll, flowering age, harvest age, number of productive branches, number of pods per plant, number of seeds per pod, dry weight of 100 seed, dry weight of seed per plot. The result showed that morphophysiology response  of some soybean varieties in the tidal land type C indicates a difference on number of effective root nodules, number of chlorophyll, flowering age , harvest age, number of pods per plant, number of seeds per pod, dry weight of 100 seed and dry weight of seed per plot.
Developing a method for diagnosing the level of the Kirov Region social and economic development within the Volga Federal District of the Russian Federation
Authors: Golovnin R. S. , Baibakova T. V.
Published: June 2024

The authors have set the task to assess the socio-economic development level of the Kirov Region. The Volga Federal District has been chosen as the base of comparison. The key problems of the Russian constituent entities territorial development have been analyzed, and the authors’ methods of characterizing the regional social and economic development level published in early scientific works studied. The order of calculating normative values for selected indicators used to assess the Volga Federal District regions has been given. The diagnostic procedure has been carried out to characterize the Kirov Region social and economic development level in comparison with other district entities in the context of the economic development pace and the regional development overall level. Based on the analysis, the initial hypothesis of the study has been confirmed, and conclusions drawn about the general lag of the region from the federal district, while higher rates of its development in comparison with other regions of the Volga Federal District noted. The study results application scope consists in its further use within the framework of scientific works on asses–sing economic development of other district entities, as well as the used methodology application for other entities. The conclusion formulates further direction for improving the diagnostics of the Kirov Region social and economic development level and names specific steps to detail and clarify the future study results.
Innovative approaches to optimizing taxation in organizations
Authors: Kirova E. A. , Ponomarenko E. A.
Published: June 2024

In conditions of rapid progress in technology and constant changes in tax legislation, the task of optimizing the taxation in organizations is becoming increasingly difficult for business entities. The use of innovative approaches in the process allows to increase efficiency and reduce tax expenses. In addition, innovative methods and technologies implementation can reduce time for tax optimization, simplify tax reporting monitoring and analysis, and improve decisions quality. The purpose of the study is to find innovative approaches to optimize taxation in organizations. The following tasks have been set: to classify the types of tax risks; to assess tax risks on the basis of determining the tax burden of organizations; to form innovative approaches to optimize taxation in organizations. As a result of the conducted research on the example of Technoprom the organizations are offered to determine the tax burden and forecast its dynamics in the future, as well as to apply innovative approaches to optimize taxation on the basis of artificial intelligence through the use of methods of automating tax accounting and reporting and blockchain technology. System approach, analysis and synthesis, as well as the method of expert evaluations method have been applied as the research methods.
Mathematical modeling methods in assessing the prospects of export development in the Republic of Tatarstan of the Russian Federation
Authors: Shakirova Yu. A. , Gataullina A. A. , Shamsutdinova N. I.
Published: June 2024

In the conditions of instability of the Russian economy, Russian regions have faced the problem of finding new directions of foreign economic development. Mathematical modeling methods, considering the distance between partner regions and their economies volumes, can be effective tools for solving the problem. The article touches upon the modeling foreign trade relations issues in the Republic of Tatarstan on the gravity models’ basis. The purpose of the study is to identify potential trade partners and assess the prospects for the export relations development in the Republic of Tatarstan. The structure, dynamics, and main directions of exports of the constituent entity have been analyzed. Potential trade partners of the Republic of Tatarstan among the Commonwealth of Independent States countries have been identified using the classical gravity model based on assessing the internal regional product and the distance among the regions. The prospects of foreign trade relations with Belarus and the Republic of Uzbekistan have been assessed. Based on J. Tinbergen’s gravity model models of interaction among the regions have been built and forecast values of export volumes for the short term calculated. It was revealed that the Republic of Azerbaijan can become a potential partner for the Republic of Tatarstan. The analysis of the forecast data on the domestic regional product of the Republic of Tatarstan and the gross domestic product of Azerbaijan in 2023 suggests that the exports volume between these entities is expectedly high.
Psychological aspects of students’ perception of control in foreign language learning
Authors: Putilovskaya T. S. , Tuchkova I. G. , Zubareva E. V.
Published: June 2024

The article studies psychological aspects of the perception by the State University of Management students of a complex control three-stage system, providing a full and comprehensive assessment of knowledge and skills acquired by students in foreign language learning. The authors briefly describe the control system itself, consider the principles of compiling an online survey and analyze the resulting students’ responses, revealing the peculiarities of their foreign language control activities perception. The conducted survey made it possible to identify the problems and difficulties faced by students during the exam session, analyze the factors affecting the psychological comfort state when doing assignments, and develop recommendations aimed at the control system further improvement. The purpose of the study is to maximize the control quality at all stages of foreign language learning. The student survey data show that the respondents objectively and positively perceive both the control format and its structural and content features. In addition, students adequately assess the tasks complexity level offered to them and the results of their own learning activities.
Project manager’s personality: traits and competencies
Authors: Titov S. A. , Titova N. V.
Published: June 2024

Expanding the project management application scope in different sectors of economy and social life spheres stimulates the search and use of project success new factors. Researchers and practitioners note that the personality of a project manager’s personality is a significant factor affecting the project management effectiveness. At the same time, the scientific literature has not developed a coherent picture explaining the elements and role of a project manager’s personality. In search of an answer to this question, the study, built as a scientific literature systematic analysis, reveals that a project manager’s personality manifests itself as a set of personal competencies. Among the most significant personality competencies, experts include result-orientedness, optimism, honesty, adaptability, creativity, and intuition. Project manager’s personal competencies act as the core of the project management competency model and significantly affect professional technical competencies, primarily leadership, communication, and emotional intelligence. The novelty of the results obtained lies in the streamlining and deepening of theoretical ideas about a project manager’s personality and its role in the project management competencies formation. The study results are recommended to be used in training programs development for project managers and personnel selection.
Functional design of organizational structures in project management
Authors: Tikhomirov А. А.
Published: June 2024

The article considers the function tracing method that provides project organizational structure systematic construction. Interconnectedness of methodological approaches between organizational design on a company scale and the role-based project structures construction has been described. Based on the existing level of organizational design development and its most frequently used methods, the tracing functions method from the project requirements to the functional roles of a project organizational structure have proposed and formalized. Initial data volume for organizational design and parallels between organizational structures of a company in general and a project in particular have been given. A mathematical scheme of the projected organizational structure functional distribution has been proposed considering a five-stage approach in tracing functions. The approach describes the stages of modeling the project organizational structure. On the basis of distributing the tasks required to be performed during the project realization, the principles description providing the correlation of the functionality to the project roles on the basis of the project realization goals has been offered. The factors that have a positive impact on project implementation and based on the considered approach of organizational structures functional design have been presented.
Expert methods for assessing technological innovation management at industrial enterprises in the context of digital transformation
Authors: Kalko A. A.
Published: June 2024

The article studies issues of assessing the management of the end-to-end process of creating and bringing to market knowledge-intensive products in the context of economy digital transformation at medium-sized enterprises in the relevant industries, as well as ways to improve this process in the areas of Market Analysis, Planning, R&D Work. The author’s approach and algorithm for assessing the process management implementation have been disclosed, and market experts surveyed and interviewed. Weighted average integral indicators of the efficiency of implementing the end-to-end process of creating and bringing to market such products and an effective industrial digital enterprise model achievability have been determined. With the use of the expert evaluations method, the importance ranks of the process stages have been calculated. The formulated proposals for improving the efficiency level of the end-to-end process of creating and bringing to market knowledge-intensive products are programs for improving the above-mentioned stages. They will form the basis for developing and implementing basic principles, techniques, methods, and algorithms of the process management model.
pH drives electron density fluctuations that enhance electric field-induced liquid flow
Authors: Pullanchery Saranya , Kulik Sergey , Schönfeldová Tereza , Egan Colin , Cassone Giuseppe , Hassanali Ali , Roke Sylvie
Published: June 2024

Liquid flow along a charged interface is commonly described by classical continuum theory, which represents the electric double layer by uniformly distributed point charges. The electrophoretic mobility of hydrophobic nanodroplets in water doubles in magnitude when the pH is varied from neutral to mildly basic (pH 7 to pH 11). Classical continuum theory predicts that this increase in mobility is due to an increased surface charge. Here, by combining all-optical measurements of surface charge and molecular structure, as well as electronic structure calculations, we show that surface charge and molecular structure at the nanodroplet surface are identical at neutral and mildly basic pH. We propose that the force that propels the droplets originates from two factors: Negative charge on the droplet surface due to charge transfer from and within water, and anisotropic gradients in the fluctuating polarization induced by the electric field. Both charge density fluctuations couple with the external electric field, and lead to droplet flow. Replacing chloride by hydroxide doubles both the charge conductivity via the Grotthuss mechanism, and the droplet mobility. This general mechanism deeply impacts a plethora of processes in biology, chemistry, and nanotechnology and provides an explanation of how pH influences hydrodynamic phenomena and the limitations of classical continuum theory currently used to rationalize these effects.
Spatially precise light-activated dedoping in wafer-scale MoS2 films
Authors: Ghoshal Debjit , Paul Goutam , Sagar Srikrishna , Shank Cole , Hurley Lauren , Hooper Nina , Tan Jeiwan , Burns Kory , Hachtel Jordan A. , Ferguson Andrew J. , Blackburn Jeffrey L. , Lagemaat Jao van de , Miller Elisa M.
Published: June 2024

2D materials, particularly transition metal dichalcogenides (TMDCs), have shown great potential for microelectronics and optoelectronics. However, a major challenge in commercializing these materials is the inability to effectively dope them at a wafer scale with high spatial fidelity. We use interface chemistry with the underlying substrate oxide and concomitant exposure to visible light in ambient conditions for photo-dedoping wafer scale MoS2. We hypothesize that the oxide layer traps photoexcited holes, leaving behind long-lived electrons that become available for surface reactions with ambient air at sulfur vacancies resulting in dedoping. Additionally, we showcase high fidelity spatial control over the dedoping process, by laser writing, and fine control over the degree of doping by modulating the illumination time and power density. This localized change in MoS2 doping density is very stable (at least 7 days) and robust to processing conditions like high temperature and vacuum. The scalability and ease of implementation of this approach can address one of the major issues preventing the “Lab to Fab” transition of 2D materials and facilitate its seamless integration for commercial applications in multi-logic devices, inverters, and other optoelectronic devices.
Flexural Behavior of RCC Beam Using Confined Reinforcement with Helical Stirrups
Authors:   PG Scholar, Department of Civil Engineering, Sengunthar Engineering College (Autonomous), Tiruchengode, TamilNadu, INDIA, A Praveenkumar , G Divyasankari ,   Faculty of Engineering, Department of Civil Engineering, Sengunthar Engineering College (Autonomous), Tiruchengode, TamilNadu, INDIA
Published: June 2024

In the present condition the cost of construction goes on increasing due to usage of steel. In order to improve the tensile strength in concrete and reducing the usage of steel, a new type of reinforcement is essential for making an economical building. The main objective of our project is to reduce the usage of steel by providing helical stirrups in the reinforcement recommended as per IS 456:2000. By this method of reinforcement, we can achieve flexure in reinforced concrete beams which opposes conventional method of reducing the neutral axis depth of the beam. The under reinforced section of the beam can be achieved by this method of helical stirrups in the reinforcement. Steel is introduced in the tension zone to take the tensile stress, but as strength of concrete is ignored in tension zone with respect to compression zone. The objective of this research is to investigate the behavior of singly, doubly and confined reinforced beams. Ultimate load, deflection load, compressive stresses and tensile stresses were compared with the controlled plain reinforced helical stirrups beams. Single and double reinforced concrete beams were cast and tested for this purpose of investigation. The results obtained have indicated that enhanced the strength of concrete.
Experimental Investigation on Ductility in Fly Ash Aggregate Concrete
Authors:   PG Research Scholar, Department of Civil Engineering Sengunthar Engineering College (Autonomous), Tiruchengode, TamilNadu, INDIA, Carmal Judith
Published: June 2024

Aggregate in concrete is structural filler, which occupies the most of the volume of the concrete The composition, shape and size of the aggregate have significant impact on the workability, durability, strength, weight and shrinkage of the concrete. In recent period some of the aggregates are chemically active and also that certain aggregates exhibit chemical bond at the interface of aggregate and paste. Aggregate occupy 60-80% of the volume of concrete is considerable. The utilization of fly ash in concrete as partial replacement of cement is gaining immense importance today, mainly on account of the improvement in the long term durability of concrete combined with ecological benefits. Three grades of ordinary Portland cement (OPC) are 33,43 and 53 as classified by Bureau of Indian Standard (BIS) are commonly used in construction industry. The main variable investigated in this study is variation of fly ash dosage in 10%, 20%, 30% and 40%. The compressive strength, durability and shrinkage of concrete were mainly studied. The fly ash is collected in Mettur Thermal Power Plant. Then the cement and fly ash proportions of 12.5:87.5, 15:85 and 17.5:82.5 will be adopted to get fly ash aggregates. The particle size distribution, specific gravity, bulk density, impact test on aggregate will be conducted. For the plain concrete and fly ash aggregate concrete of beams (Plain concrete and RCC beams), cubes and cylinders will be cast. All the specimens will be cured in a curing tank. The Ductility test and compressive strength test will be conducted on these plain and fly ash aggregate concrete specimens.
Strength Assessment of RCC Beam With Partial Replacement of Metakaolin and Marble Dust
Authors:   PG Research Scholar, Department of Civil Engineering Sengunthar Engineering College (Autonomous),  Tiruchengode, TamilNadu, INDIA, N Sudhapriya , Kumar Anand ,   Assistant Professor, Department of Civil Engineering Sengunthar Engineering College (Autonomous), Tiruchengode, TamilNadu, INDIA
Published: June 2024

The most popular and adaptable building material is concrete, which is typically used to withstand compressive stress. A few pozzolanic elements can be added as admixtures to improve the various qualities of concrete. Calcified clay, or metakaolin, is widely accessible in Gujarat, Maharashtra, Bombay, and other places. It is the clay mineral kaolinite in a dehydroxylated state. Metakaolin particles are smaller than cement particles in size. Marble dust is produced by the industries that cut and manufacture marble. Approximately 3500 metric tons of marble dust slurry is produced daily in India. Therefore, marble dust may be found extremely cheaply and simply. Because marble dust has some advantages over cement, it is recommended to utilize it in part. The current study details an experimental program designed to explore the flexural behavior of reinforced concrete beams where river sand was partially replaced with marble powder in preparation for concrete and metakaolin was used in place of some of the cement. In this work, partial cement replacement has been carried out using MK (Metakaolin) at 5% and 10% and MP (Marble Powder) at 5%, 10%, 15%, and 20%. Concrete manufactured with MK-MP has been compared to conventional concrete of grade M30 in terms of both compressive and tensile strength. The Rapid Chloride Migration Test, or RCMT, was also used to examine the durability of concrete.
DIGITAL FINANCIAL SERVICES AND THE PERFORMANCE OF THE QUOTED COMMERCIAL BANKS IN NIGERIA
Authors: Kolawole Ololade , Muritala Taiwo Adewale , Akande Joseph Olorunfemi , Adekunle Ahmed Oluwatobi
Published: June 2024

Objective: The study aims to examine the causal relationship as well as short-term and long-term dynamic effects between digital financial service components and on the performance of the quoted commercial banks.
 
Method: The study employs a cross-sectional descriptive survey research with ex-post facto research. Descriptive statistics were used to analyze responses and opinions, while inferential statistics including the dynamic Panel Autoregressive Distributed Lag (PARDL) approach, Panel Granger Causality Test.
 
Results: The Granger Causality analysis reveals that Agency banking exhibits a strong causal link to ROA (p=0.003<0.05), emphasizing its predictive power for ROA variations. Also, ATM banking has a weaker influence on ROA (p=0.08>0.05), while internet banking (p=0.049<0.05) and mobile banking (p=0.0001<0.05) both impact ROA significantly. The long-term analysis using the autoregressive distributed lag (ARDL) model indicates that agency banking (β=0.128, p < 0.05), ATM banking (β=0.566, p < 0.05), internet banking (β=0.514, p < 0.05), and POS activities (β=0.118, p < 0.05) all have positive impacts on ROA. In the short term, these variables also show positive coefficients, suggesting immediate effects on ROA. Error correction (ECTt−1) has a negative coefficient (β=-0.06, p < 0.05), indicating its role in short-run adjustments to deviations from long-run equilibrium. Overall, agency banking, ATM banking, internet banking, and POS activities are crucial drivers with strong statistical significance, while mobile banking has limited influence on ROA. Based on these findings.
 
Conclusion: The study recommends that financial institutions should strategically prioritize agency banking services and enhance internet banking services to positively impact ROA. Resource allocation for ATM banking should be reevaluated, and POS-related strategies may not be a priority for improving ROA. Additionally, financial institutions should adopt a long-term perspective when planning and implementing these services, and invest in enhancing their digital financial services to boost customer satisfaction, fostering loyalty and retention.
Особливості світового інформаційного простору в контексті критеріального аналізу феномена глобалізації
Authors: Dubovskyi Oleksandr
Published: June 2024

У статті визначено особливості світового інформаційного простору як індикатора глобалізації. Здійснено аналіз феномена глобалізації за критеріями: масштабність як ступінь охоплення суспільних явищ і процесів, характер змін у глобалізаційному процесі, часові та просторові особливості, оцінка позитивних і негативних наслідків глобалізації.
Глобалізація інформаційного простору реалізується через інтегруючі зміни різних сфер суспільного буття, інтенсифікуючі зміни обміну інформацією та трансформуючі зміни значущості традиційних ресурсів. Визначається цілісністю через системо-утворюючий вплив на різні сфери суспільного буття та сегментованістю. В межах світового інформаційного простору можна розглядати специфічні сегменти як кіберпростір, комунікаційний простір, соціальний простір, освітній простір, інформаційно-технологічний простір. Визначальними особливостями світового інформаційного простору є багатосуб’єктність і висока проникність, багатооб’єктність і високий ступінь довіри. У часовому аспекті світовий інформаційний простір характеризується хвилеподібним розвитком, зумовленим темпами розвитку інформаційних технологій та їхньою доступністю. У просторовому аспекті світовий інформаційний простір відзначається відсутністю геополітичної відповідності, наявністю матеріальної та віртуальної складової.
Проаналізовано позитивні та негативні наслідки глобалізації інформаційного простору. Обґрунтовано необхідність розробки системи інформаційної безпеки з метою забезпечення інформаційного суверенітету держави. Визначено основні проблеми управління світовим інформаційним простором. Розглянуто мережевий підхід як відповідний логіці та темпам глобалізації за гнучкістю та структурністю.
An Algorithm for Construction of Optimal Integration Formulas in Hilbert Spaces and Its Realization
Authors: Shadimetov Kh. M. , Hayotov A. R. , Akhmadaliev G. N.
Published: June 2024

It is known that many problems in science and technology are reduced to the calculation of singular or regular integrals. Basically, these integrals are calculated approximately using quadrature and cubature formulas. In the present paper we develop an algorithm for construction of optimal quadrature formulas in some Hilbert spaces based on discrete analogues of the linear differential operators. Then we apply the algorithm to construct optimal quadrature formulas which are exact for hyperbolic functions and polynomials. We get explicit expressions for the coefficients of the optimal quadrature formulas. The obtained optimal quadrature formulas have m-th order of convergence.
ВИЗНАННЯ ЗАБЕЗПЕЧЕНЬ У ВІТЧИЗНЯНІЙ І МІЖНАРОДНІЙ ПРАКТИЦІ ОБЛІКУ І ЗВІТНОСТІ
Authors: Кулинич Мирослава , Садовська Ірина , Фатенок-Ткачук Алла , Скорук Олена
Published: June 2024

Introduction. Provisioning is the process of setting aside an amount that may be necessary to settle a possible obligation when neither the amount nor the date of the obligation can be estimated with certainty. The objective of accounting and reporting in this area is to establish provisions and to choose the best option for making such provisions. Due to their dynamic nature, liabilities significantly affect the solvency of a business entity, require effective cash flow management and control over the actual status of settlements.
The purpose of this article is to study the main aspects of recognising collateral, covering domestic and international accounting and reporting practices.
Methods. In the course of the study, the following methods were used: monographic method for studying the literature on the recognition of collateral; method of regulatory support for assessing the established rules and regulations on collateral; analytical method for analytical assessment of the justification of collateral.
Results. The creation of collateral is a necessity determined by current legislation and regulations.
However, the list of collateral provided in National Accounting Standards 11 is not exhaustive, as an entity should create collateral to reimburse any future expenses (of course, subject to the recognition conditions). Taking into account the specifics of the entities' business, various circumstances may arise that will lead to the emergence and recognition of provisions, which in turn requires careful analysis and justification.
Conclusions. Based on the study of the conditions for the formation of collateral in the accounting system and the tasks of accounting and management of enterprises, it is advisable to involve qualified specialists and managers to justify the recognition of collateral. Also, the order on accounting policy should reflect information on the types of payments for which a specific provision is formed. It is recommended to improve the wording of the criteria for recognising collateral in accounting, which will facilitate the convergence of National Accounting Standards 11 and IAS 37.
РИЗИКИ В УПРАВЛІННІ ПЕРСОНАЛОМ ПІДПРИЄМСТВА
Authors: Ліпич Любов
Published: June 2024

The purpose of the work is to identify the essence of personnel management risk, with a focus on its components and their impact on enterprise development goals. Risk arises from conducting business in conditions of uncertainty. It has been established that risks in personnel management are difficult to identify and assess, as they are associated with human resources, which are based on personal essence. Hence, two problems arise. Firstly, risk increases the complexity of evaluating the consequences of decisions made. Secondly, risk in personnel management at the conceptual level affects potential effectiveness. Therefore, it is more appropriate to use the term "uncertainty" in personnel management instead of the concept of risk. A person making decisions regarding human resource management in conditions of wartime economy deals with uncertainty, not risk. It is proven that uncertainty and risk are functions of such factors as the quantity and quality of information available to management personnel, and the variability of conditions for implementing personnel decisions. Two main approaches to defining the determinants of decision-making success by managers are distinguished. The first relates to factors influencing task execution, and the second to personal factors. It is argued that in the field of human resource management, the level of risk depends on the subjective perception of risk by personnel. Considering the attitude toward risk of the decision-maker, three main types of behavior are identified: risk-prone, risk-averse, and risk-neutral. Identifying the purpose of personnel activity is related to the formation of enterprise development strategy and the development of prospective human resource management plans. The purpose directs the will of the employee and determines the future outcome. Personal (individual) goals are defined in the form of a postulate or model. The purpose of HR activity based on both traditional and modern human resource management models is identified. Managers in conditions of wartime economy make decisions based on external data over which they have limited control. Therefore, their attention should be focused on an environment unfavorable for making personnel decisions.
“Omic tools” for investigation creative plant systens
Authors: Bronnikova Larysa , Zaitseva Irina , Khomenko Lidiya
Published: June 2024

The result of the genotype/environment (G/E) interaction affects the success of the implementation of the genetic program of a plant biological system of any level, from a cell population to a multicellular organism. During this interaction, the plant system absorbs trophic and energy resources, processes and assimilates them. Under normal conditions, signal perception and transduction occurs against the background of homeostasis regulated by the genome. Genetic control is exercised at all stages of growth and development of plant systems via differential gene expression. The activity of metabolism is coordinated by the cooparated action of the ionome, proteome, metabolome, and transcriptome. Direct and cross connections between these aspects of life activity are established and developed constantly and manifest themselves in the form of dynamic phenotypic effects from structural formations and enzyme chains. Disturbanses within the individual stages of metabolism and the disconnection between them reveal differences between stable, sensitive and unstable forms. The obtained information is the basis for experiments to obtain forms with improved characteristics. A range of tasks has been outlined in this direction, and there have already been significant developments. Comparison of the dynamics of the functioning of creative variants of plant systems of any level showed their significant differences from the original forms. Changes in creative systems are determined by the interactions of transgenes with endogenous genes and can manifest themselves in the form of positive/negative/combined characteristics of the new system. Comparative studies of the dynamics of vital activity will provide information about the coordinated process of communication both within the cell and between the tissues of a multicellular organism.
The use of various combinations of “omic tools” will facilitate the discovery of new promising candidates among structural and regulatory genes, as well as among promoters. On the other hand, the obtained biological information will be a stimulus for improving the methods and directions of research.
Природне лісовідновлення сосни на зрубах без застосування заходів сприяння
Authors: Бородавка Василь , Бородавка Олена , Кичилюк Олександр , Гетьманчук Анатолій , Войтюк Василь , Андреєва Валентина , Шепелюк Марія
Published: June 2024

Mass drying of pine forests in Polissya ambiguously demonstrated that the dominant monocultures of single-tiered, same-age forestry origin have low biological stability. This necessitates the transformation of the forest fund of artificial origin into natural forests. The article evaluates the prospects of «passive» natural renewal of pine – without use of activities to facilitate natural renewal of forest and without the creation of even partial forest cultures, but with activities to care for natural renewal. The study of the natural renewal of pine was carried out on the Troyaniv Forestry of the branch «Horodotske lisove hospodarstvo» (Horodotsk Forestry). Information is given on the dynamics of the number of natural renewal of pine during 2020-2023. It was established that self-sowing generations of pine can initially reach a significant density (30-43 thousand of plants per 1 ha), however, the decisive condition for the formation of stable natural young forest is the action of pathological factors. The greatest losses of self-sowing (90-95% of the total number of dead shoots) were caused by damage to the roots by the larvae of the common cockchafer. However, due to the high initial density, the forest's potential for self-regeneration is still maintained.
ISLAMIC ECONOMIC REVIEW ON THE IMPLEMENTATION OF MUDHARABAH MUTHLAQOH AGREEMENTS IN INDONESIAN HAJJ SAVINGS PRODUCTS AT BSI (BANK SYARIAH INDONESIA) M. KHOLIL BANGKALAN BRANCH
Authors: Rasidi Yusuf Pandu , Hasan Dony Burhan Noor
Published: June 2024

Abstract: The research with the title "Islamic Economic Overview of the Implementation of Mudharabah Muthlaqoh Agreements in Indonesian Hajj Savings Products at BSI (Bank Syariah Indonesia) M. Kholil Bangkalan Branch" has the aim of finding out how the contracts contained in Hajj savings products at BSI Bangkalan are implemented which will later be analyzed with Islamic economic theory. In this research, descriptive research is applied using a qualitative approach, and the method used to collect data is in the form of interviews and documentation, the data analysis method applies descriptive qualitative analysis. The results of the research show that in accordance with the pillars and conditions, namely for people who carry out contracts, namely capital owners and capital managers, it is implied that they must be competent to act. Mudarabah is absolute, capital owners do not bind property managers to trade in certain countries, trade certain goods and at certain times. The capital or goods handed over are in the form of cash which acts as a transaction tool in a country. It has been implemented well and in accordance with existing administration. The profits obtained are only intended for the party entering into the agreement. The percentage distribution of profits that will belong to the manager and capital owners must be clear according to the agreement, for example half, one third, or one quarter. Ijab and kabul are carried out with clear and implied shi'gat accompanied by stating the distribution of profits firmly and clearly. If it is not stated clearly then the contract is invalid. This has also been stated in the agreement file which was agreed at the beginning when carrying out transactions at BSI Bangkalan between the customer and BSI. So overall the requirements in Islamic economics regarding the implementation of mudharabah contracts have been implemented well. So the researcher can conclude that BSI Bangkalan is in accordance with Islamic economics in implementing the mudharabah muthlaqoh agreement on Hajj savings products.
Keywords:Mudharabah Muthlaqoh, Hajj Savings, Islamic Economics
Biodesulfurization process evaluation with a Gordona rubropertinctus strain
Authors: Acero Julia , Berdugo Claudia , Mogollón Leonardo
Published: June 2024

Direct combustion of fossil fuels produce sulfur oxides which are the main source of acid rain; therefore, most countries worldwide are regulating its release into the environment. As a consequence, several processes have been developed over the past years for desulfurization of crude oil and distillates. Due to its specificity, biodesulfurization is an interesting alternative for the transformation and upgrading of refined products, acting as a complement to traditional refining processes. This work presents an overview of Ecopetrol - Instituto Colombiano del Petróleo (ICP) efforts to develop a Biodesulfurization process, based on the activity of a native strain of Gordona rubropertinctus ICP172. Technical improvements on the isolation and characterization of desulfurizing microorganisms, the potential of developing new biocatalysts by means of directed evolution techniques, as well as the experience achieved during production of the biocatalyst in large-scale fermentation processes are hereby presented. The results of biodesulfurization reactions in conventional reactors and in a new membrane bioreactor prototype are also included. Finally, technological challenges faced by biodesulfurization processes are also discussed.
Optimisation of a heterogeneous reservoir permeability model by means of dynamic data inversion on the basis of streamline simulation
Authors: Vargas José Arnobio , Idrobo Eduardo Alejandro
Published: June 2024

The main objective of oilfield characterization is to establish the oilfield’s model through the integration of all usable information. The traditional scope includes the modeling based primarily on static information, having as a final stage of the process, the validation of the model with the dynamic information available. The term validation involves a procedure that only tries to guarantee that the productive zones being modeled feature adequate oilfields properties. The new trends in oilfield characterization show that the dynamic information available should be integrated to the oilfield’s model. This process is not trivia, since it includes an optimization process framed by a continuous process of light simulation.  In this paper, a semi-analytical solution is proposed, as a product of the combination of geostatistical techniques with streamline simulation algorithms and of dynamic inversion of data for the optimization of the permeability model for heterogeneous oilfields, while verifying the effectiveness of the dynamic inversion scheme in two phases: adjustments to irruption times, followed by adjustments to the amplitude of the water cuts.  The methodology proposed was successfully applied to synthetic models and to a field case. The synthetic models were used to validate the efficiency of the procedure on classical methods of oilfield characterization. The field case corresponds to a highly heterogeneous oilfield: the A2 sands of block VII of the Casabe field. This example includes 22 productive wells and 19 injecting wells in an oilfield of fluvial origin, made up of stratigraphically complex geometries, such as cross-stratification, preferential flow channels, and lateral changes to facies and thicknesses, among others. The most important conclusion from this paper is that the regular injection patterns, of five pre-established points, are not efficient enough to optimize the secondary recovery process; therefore, suggestion is made to establish irregular models based on the trajectory of the flow lines.
A numerical model using the finite element method for the simulation of one phase flow in two dimensions
Authors: PRADA A. , DEMIREL V. , GARCÉS F. , SARMIENTO L. F. , PIEDRAHITA C.
Published: June 2024

A Finite Element Model (FEM) is presented to simulate flow of a single phase fluid through a porous media in 2-dimensions.  This model is the initial phase of   a  research proiect that builds on the development of a general reservoir simulator for three phase flow. The numerical model can be applied lo heterogeneous fields with constant thickness but complex irregular geometry. No restrictions are imposed in the number of wells in the field. Governing equations and the boundary conditions are specified, followed by a description of  the FEM formulation.  Analytical solutions are used to verify the predictions of the model in a circular reservoir. lt is also applied in the preliminary simulation of a sector in the Orito oil field (Ecopetrol) located in the Putumayo_Department (Southern Colombia).
Realización del Ensayo de Iluminación para la Homologación de Motocicletas y Triciclos según la Norma ISO 11460:2007
Authors: Puente Moromenacho Edwin Giovanny , Noroña Merchán Marco Vinicio , Angulo Álvarez Mishell Romina , Lincango Tite Diego Luis
Published: June 2024

El desarrollo de este ensayo aborda la temática de la aplicación de la normativa internacional ISO 11460:2007 y su cumplimiento para la evaluación de motocicletas y tricimotos de la ciudad de Quito, la cual se encuentra específicamente relacionada a la colocación y nivel de iluminación de los dispositivos de iluminación de estos vehículos. Por esa razón, el objetivo principal del estudio se encuentra relacionado a realizar el ensayo de iluminación que se usa para la homologación de motocicletas y tricimotos acorde a la norma ISO 11460:2007, para lo cual se utilizó como muestra a varias motos aprobadas para circulación en nuestro medio tomadas del mercado a partir del año 2019, ensambladas en el país y en el exterior, el mismo que pondrá en evidencia las falencias y nivel de cumplimiento observados en las motos que conforman la muestra para la investigación, cuyos resultados permitirán establecer la realidad actual de esta problemática.
Se realizó un procedimiento adecuado para la evaluación de las motocicletas en el ensayo de iluminación, así como el enfoque, los métodos e instrumentos que permitieron analizar y recolectar información de acuerdo con los lineamientos planteados. Posteriormente en los resultados obtenidos del ensayo de iluminación y los datos de la norma ISO 11460:2007, demostrando que las motos evaluadas desobedecen a dicha norma en algunos de sus dispositivos de iluminación.