bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparative Analysis of Three Different Negative Emission Technologies, BECCS, Absorption and Adsorption of Atmospheric CO2
Authors: Talei Saeed , Soleimani Zahra
Published: October 2021

Negative Emission Technologies (NETs) are generally considered as vital methods for achieving climate goals. To limit the rise in the global average temperature below 2 °C, a large number of countries that participated in the Paris agreement was virtually unanimous about the effective collaboration among members for the reduction of CO2 emissions throughout this century. NETs on the ground that can remove carbon dioxide from the atmosphere, provide an active option to achieve this goal.

In this contribution, we compare limiting factors, cost, and capacity of three different NETs, including bioenergy with carbon capture and storage (BECCS), absorption and adsorption. Although there are several advantages for capturing CO2, still some constraints regarding the high operational cost of NETs and industrial condition of these technologies as a method of climate change mitigation is not clear. Thereby no single process can be considered as a comprehensive solution. Indeed, any developed technologies, in turn, have a contribution to the reduction of CO2 concentration. Extensive research needs to be done to assess and decrease NETs costs and limitations.
Numerical Modeling of the Degradation of the Normal Stress Under Large Number of Shearcycles
Authors: Bellayoune Assia , Messast Salah , Boulon Marc
Published: October 2021

The evaluation of friction is an important element in the verification of stability and the determination of the bearing capacity of piles. In the case of cyclic stress, the soil-pile interface has a relaxation which corresponds to a fall in the horizontal stress which represents the normal stress at the lateral surface of the pile. This paper presents an explicit formulation to express the degradation of the normal stress after a large number of shear cycles as a function of cyclic parameters. In this study we are interested in the exploitation of the cyclic shear tests carried out by Pra-ai [1] with imposed normal rigidity (CNS) in order to demonstrate the phenomenon of falling of the normal stress. The approach presented in this paper consists in proposing a simple expression for estimating the degradation of normal stress as a function of cyclic shear parameters after a large number of cycles. The validation of this approach is verified by the application of this formulation to a real case where the comparison of the simulations made by this approach with those recorded on site shows the good adaptation of this approach to this type of problems.
Proposal for Modernisation of Large Block System Buildings (Lbs) - Facades – Lublin University of Technology
Authors: Wright Alina Miedviedieva , Ostańska Anna
Published: October 2021

The over 40-years-old housing stock from the industrialized mass housing era is today functionally deficient and does not meet the current needs of residents. In particular, there are numerous architectural barriers, the systems are worn and obsolete, and the number of housing types is very limited. Examples of the modernization of multi-story residential buildings (the article presents those from Russia and Ukraine) confirm that this problem is universal, and a significant improvement of the building’s. utility value can be achieved through a relatively small modification of the building fabric: precast concrete structures of the buildings prove to be flexible enough to accommodate deep changes. The authors present a concept of modernization of a building erected in a “large block” system, typical for the Polish housing of the 1970s in many cities. The case study concerns a particular building located in Lublin in one of the large housing estates – the concept of its modernization is compatible with the local spatial development plan, the proposed solutions are architecturally coherent and technically feasible.
Research of Kinematic Stepping Mechanism
Authors: Grinevich I. , Nikishin V. , Springis G.
Published: October 2021

In this paper, a kinematic analysis of Theo Jansen’s stepping mechanism has been carried out and an algorithm for finding the output link trajectory from the given dimensions of the stepping mechanism elements, implemented by Mathcad program, has been developed. It is possible to output characterising parameters of all intermediate links with any number of intermediate links of a step cycle of the mechanism. The dimensions of the mechanism elements have been selected so that they provide the optimal smooth trajectory of the stepping point, minimising the mechanism oscillations in the vertical plane. A comparison of the trajectories of the foot in this study with the classical trajectory of Theo Jansen and the trajectory from article [7] has been provided. A minimum swing of the oscillation of the centre of mechanism masses in the vertical plane has been selected as an optimality criterion, combined with the maximum smoothness of the trajectory, provided that maximization of the step height is not required.
Towards a Phenomenological Analysis of Fictional Emotions
Authors: Cavallaro Marco
Published: October 2021

What are fictional emotions and what has phenomenology to say about them? This paper argues that the experience of fictional emotions entails a splitting of the subject between a real and a phantasy ego. The real ego is the ego that imagines something; the phantasy ego is the ego that is necessarily co-posited by any experience of imagining something. Fictional emotions are phantasy emotions of the phantasy ego. The intentional structure of fictional emotions, the nature of their fictional object, as well as the process of constituting the phantasy ego in representificational acts of consciousness are further elaborated to provide the groundwork for a phenomenological analysis of fictional emotions.
Attention and the Subject of Depiction Some Remarks on Husserl’s Approach to the Function of Attention in Phantasy, Image Consciousness and Pictorial Experience
Authors: Scanziani Andrea
Published: October 2021

This study aims at exposing the phenomenological description of attention as presented by Husserl in his 1904-05 Göttingen-lecture Principal Parts of the Phenomenology and Theory of Knowledge, in its relevance for the study of so-called “intuitive re-presentations”, that is, phantasy and image-consciousness. Starting with the exposition of the fundamental traits of the intentional theory of attention, this study discusses the definition of attention in the terms of meaning [Meinen] and interest, which allows it to become an encompassing modification of all kinds of lived experiences that does not imply an alteration of their act-character (Husserl, 2004: 73). We refer to this character of attention as “plasticity”. In what follows, the study underlines these two definitions of attention and their importance for the understanding of phantasy and image-consciousness. Both kinds of re-presentations will be described stressing the role of attention in the “structuring” of the intentional act and in its affective basis. Finally, the study deals more specifically with the complex description of image consciousness from the viewpoint of the attentional meaning of the image subject.
A Husserlian Approach to Aesthetic Experience: Existential Disinterest and Axiological Interest
Authors: Rozzoni Claudio
Published: October 2021

As early as 1905, Husserl made clear that, when it comes to aesthetic consideration, our “interest” is not directed toward the existence of the object as such, but rather toward the object’s way of appearance. Husserl’s famous letter to Hofmannsthal (1907) goes as far as to suggest that any existential concerns are potentially even a menace to the purity of aesthetic experience. This position clearly echoes Kant’s account of aesthetic judgment presented in the third Critique, notably as regards the notion of disinterestedness. However, this is not tantamount to claiming that aesthetic attitude implies the suspension of all interest: this paper aims to show that it would be more appropriate to discuss it in terms of a change of interest: from an existential interest to an axiological one.
Spatial-Temporal Trend Analysis of Rainfall Erosivity and Erosivity Density of Tropical Area in Air Bengkulu Watershed, Indonesia
Authors: Supriyono Supriyono , Utaya Sugeng , Taryana Didik , Handoyo Budi
Published: October 2021

There have been many studies on rainfall erosivity and erosivity density (ED). However, it was not widely developed in Indonesia as a tropical country and has unique precipitation patterns. They are indicators for assessing the potential risk of soil erosion. The Air Bengkulu Watershed is undergoing severe land degradation due to soil erosion. This study aimed to analyze spatial-temporal in rainfall erosivity and ED based on monthly rainfall data (mm). The data used consisted of 19 weather stations during the period 2006–2020 and which are sparsely distributed over the watershed. The analysis was done by using Arnold's equation. Then, the trend was tested using parametric and non-parametric statistics, and analysed with linear regression equation, and Spearman's Rho and Mann Kendall's tests. The spatial distribution of both algorithms was analysed using the inverse distance weighted (IDW) method based on the geographic information system (GIS). Unlike previous research findings, The long-term average monthly rainfall erosivity and ED revealed a general increase and decreasing trend, whereas it was found to be non-significant when both indices were observed. However, these results indicate a range from 840.94 MJ · mm−1 · ha−1 · h−1 · a−1, 552.42 MJ · mm−1 · ha−1 · h−1 · a−1 to 472.09 MJ · mm−1 · ha−1 · h−1 · a−1 in that November month followed by December and April are the most susceptible months for soil erosion. Therefore, The upstream area of the region shows that various anthropogenic activities must be managed properly by taking into account the rainfall erosivity on the environment and that more stringent measures should be followed in soil and water conservation activities.
Experimental Determination of Changing the Axial Force in the Bolts of the Clamping Sleeve Under Its Axial Load
Authors: Lukáš Hruzík , Jiří Struž , Květoslav Kaláb
Published: October 2021

This paper deals about experimental determination of changing the axial load in the bolts of the clamping sleeve under its axial load. Inspiration for this experiment was FEM analysis clamping sleeve in Ansys workbench. Changing of the axial load in the bolts is very important for fatigue of bolt. Bolt force and pretension is necessary for transmit axial load and torque. the change occurs when the sleeve is loaded by the axial force.
An investigation of longwall failure using 3D numerical modelling – A case study at a copper mine
Authors: Nguyen Phu Minh Vuong , Olczak Tomasz , Rajwa Sywester
Published: October 2021

It is well-known that the longwall mining method (with roof caving) is widely used in underground mining extraction for bedded deposits (e.g. coal) due to its numerous advantages. Generally, this method is not commonly applied for ore deposits such as copper deposit. In Poland, the longwall mining method has been tested for thin copper deposits at the Polkowice-Sieroszowice copper mine (KGHM). Various failure modes were observed during longwall operation in the 5A/1 panel. This paper aims to examine these occurred failures. To do so, an analysis has been conducted using 3D numerical modelling to investigate the failure mode and mechanism. Based on the 3D numerical modelling results with extensive in situ measurements, causes of failure are determined and practical recommendations for further copper longwall operations are presented.
The impact of CEO overconfidence on real earnings management: Evidence from M&A transactions
Authors:   Faculty of Economics and Management of Sfax, University of Sfax, Tunisia, Khlifi Sawssen
Published: October 2021

Research Question: Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation: the relationship between the overconfident manager’s behavior and REM in the context of M&A has gained momentum in the accounting and financial studies. In this context, the present work will enrich the literature on behavioral finance and REM in the M&A context. Idea: This study was to investigate the effect of overconfidence as part of the manager’s cognitive characteristics on the level of REM in M&A context. Data: The data were collected from the annual reports of the companies to build an M&A database and the Thomson Reuters database for the other variables. This study used panel data analysis on a sample of 280 M&A deals of American listed firms indexed in the S&P500 between 2012 and 2018. The total sample was divided into two subgroups according to whether the companies are involved in M&A transactions (test sample) or not (control sample). Tools: To test study’s hypotheses, we applied multiple regression analysis based on panel data using the annual reports and Thomson Reuters database. Findings: The main finding of this study is related to the positive effect of overconfident manager’s behavior on REM in the M&A context. The results show that overconfident managers of acquiring and target companies manage their results upwards using REM. Contribution: The present study provides a new addition to the prior literature by exploring the contributions of behavioral finance in studying the reality and perspectives of the real earnings management in the presence of an overconfident manager’s behavior in the M&A market.
Banks’ risk and the impact of audit quality on income smoothing
Authors:   Athens University of Business and Economics, Greece, Vasilakopoulos Konstantinos , Tzovas Christos , Ballas Apostolos
Published: October 2021

Research question: This paper investigates the impact that specific audit quality dimensions have upon European Union Banks’ income smoothing behavior. Motivation: Although previous studies have investigated the characteristics of audit quality, little is known about the audit quality in the banking sector. Excessive risk taking and business complexity may further impair auditors’ work and an audit’s outcome may be conditioned upon banks’ risk. Idea: We examine whether auditors’ independence influences bank managers’ decision to smooth income and whether this attribute depends on bank risk and systemic importance. We investigate the association between auditors’ industry specialization and auditors’ tenure with the level of Loan Loss Provisions Data: We use a sample of 133 banks from 26 European Union countries for the period 2006-2013. Tools: Similar to previous research, we use ordinary least squares analysis to test the results. Findings: Empirical findings provide evidence that the auditors’ industry expertise limits management’s discretion of high-risk banks to a greater extent relative to low risk banks. In contrast, our results imply that banks that retain the same auditor for a consecutive fiscal year are more likely to engage in income smoothing through LLPs. Furthermore, our study examines whether audit quality dimensions have different outcomes on income smoothing decisions between globally systemically important banks (GSIBs) and the rest of banks. Our results provide evidence that the impact of industry specialization and auditor tenure on EU banks accounting policy decisions differs between GSIBs and non-GSIBs. Contribution: Our analysis contributes in the existing body of research by focusing on the impact of audit quality on managements’ accounting discretion and the influence of banks’ special attributes on the audit process.
IT required skills in accounting: A comparative analysis across European labour markets
Authors:   Bucharest University of Economic Studies, Romania, Rîndașu Sînziana-Maria
Published: October 2021

Research Question: The research proposition is to identify the information technology (IT) skills required from accounting professionals by the labour market from European emerging and developed economies and analyse whether there are differences between the requirements, depending on the type of economy. Motivation: The wide adoption of several emerging technologies across various domains of activity is a widely debated topic. However, regardless of its popularity, little research focused on comparing the expectation of the professional bodies and the current labour market expectations in terms of the IT skills accountants should demonstrate. Idea: This study aims to analyse if there is any gap between the expectations formulated by accounting professional bodies and the labour market’s requirements in European countries regarding the IT skills accountants should demonstrate. Data: The dataset selected for this study consisted of 1000 accounting job advertisements, collected between two periods: September 2017 - July 2018 and January - February 2021. Tools: A cross-sectional study, including a content analysis and statistical analyses, was conducted to analyse the dataset collected. Findings: The results illustrate the European labour market’s current expectations regarding the IT skills accountants should demonstrate. The statistical analyses conducted highlight an association between the skills asked by emerging and developed European based companies. Contributions: This paper provides a glimpse regarding the European labour market’s expectations in terms of IT skills requested from accounting professionals, thus being a reference for the European professional bodies and academia.
The compliance evolution of the corporate governance codes in emerging European countries – a content analysis perspective
Authors:   Bucharest University of Economic Studies, Romania, Mititean Pompei
Published: October 2021

Research Question: Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation: The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the corporate governance and the European Commission recommendations, especially in emerging countries. Idea: The objective of this study is to analyse the corporate governance codes form eighteen Emerging European Countries and examine if these countries comply with the recommendations of European Commission regarding corporate governance by using the content analysis technique. The main research proposition is to identify how many out of the 32 recommendations included in this analysis are fulfilled by the corporate governance codes from the Emerging European Countries and how these developed during time. Data: Data sample consists of 18 corporate governance codes from Emerging European Countries, which are examined in the context of the recommendations of European Commission COM-284, and the next years updates from 2004 (2004/913/EC), 2005 (2005/162/EC) and 2009 (2009/384 and 385/EC), divided into five group, covering 32 recommendations. Tools: The latest versions of corporate governance codes from each country, from 2004-2020, were downloaded, collecting the data manually from each corporate governance code using the content analysis technique. Findings: The results illustrate that Slovenia and Czech Republic are the countries with the highest compliance degree, while Poland and Estonia are the countries with the least fulfilled recommendations Contribution: This paper provides a general overview regarding the level of compliance of the corporate governance codes and European Commission recommendations, thus being a starting point for researchers who will further study this subject. Secondly, we have contribute to the limited studies that analysed the evolution of corporate governance codes following the best practices for the companies issued by European Commission.
Human Rights: Integrity of the Russian and International Law, Competition of Courts Decisions
Authors: Lazutin L. A. , Likhachev M. A.
Published: October 2021

INTRODUCTION. The amendments to the Russian Constitution 2020 challenged de novo the international law prevalence and led the Russia’s way to find it own perception of international law. Although the amendments did not introduce drastically substantive modifications of the international law modus operandi in the national legal system nevertheless they shifted the constitutional focus. The former one was built on the presumption of the juridical consistency of the constitutional order and Russia’s international commitments. Today there’s the a priori allegation of possible conflicts between requirements of the Constitution and judgment of international courts.

MATERIALS AND METHODS. The paper comprises short historical analysis of the internationally meaningful rules of the Constitution in its comparison to the current legal situation in Russia. Rather superficial but illustrative juridical overview of the relevant constitutional provisions with their domestic legal counterparts demonstrates the significance and practical efficiency of the concomitant interpretation of the constitutional rules and Russia’s international obligations.

RESEARCH RESULTS. Such a shift paradigmatically is still pending new interpretation of the constitutional fundamentals. At least they need different construction to be concomitant to the refusal mechanism (as regards international judgments). Still unchanged verbatim the constitutional fundamentals provide for proliferated mechanism of the human rights protection under international las with in domestic order and still require the concordant interpretation of the international commitments and constitutional rules.

DISCUSSION AND CONCLUSIONS. The modified constitutional landscape shifted drastically the international law priority in the Russian legal system. Although the international law leaves to the State’s choice to determine internally the status of its international commitments the constitutional fundamentals (left untouched verbatim) still require international law priority. The constitutionally enclosed human right protection mechanism emphasizes such priority.
An Archaeological Experiment to Reconstruct a Compound Bow of the Sintashta Culture Stepnoe Burial Ground
Authors:   Scientific and educational center of Eurasian studies of South Ural State University, Semyan Ivan A. , Bakas Spyridon ,   University of Warsaw
Published: October 2021

The article presents data from an international experimental study on the reconstruction of the Sintashta culture compound bow. The project is carried out by a collective of researchers from Russia and Greece as part of the grant program of the international association of experimental archeology EXARC. The high role of long-range weapons in the life of the Sintashta society has been repeatedly noted by researchers. The production processes that directly affect the practice of using weapons, as well as the issues of the evolution of weapons, are poorly understood. A complex of horn parts from barrow 4, pit 13 of Stepnoe burial ground (Chelyabinsk region) was chosen as the object for the reconstruction of the Sintashta bow as the most constructively interesting examples. For a reliable interpretation of this category of artifacts, the authors reviewed the global context of the design features of finds of the Bronze Age bows. Analysis of the materials revealed evolutionary trends in the development of long-range weapons, as well as localizing various traditions. Based on experimental studies, the project participants obtained the first conclusions about possible design solutions and the practice of using ancient weapons. Full-scale modeling allowed us to conclude that the Sintashta bow was a hybrid type of long bow, compound type. This type of bow is unique and may reflect the combination of the “steppe” and “european” traditions of the manufacture of long-range weapons. The article is intended to show the main types of bow construction of the Bronze Age and to determine the place of the Sintashta materials in this context, as well as to present the variants of experimental solutions for bow modeling.
Traceological Analysis of Stone Tools of Miners and Metallurgists from Zhezkazgan Copper Deposits
Authors:   Institute of Archaeology named after A. Kh. Margulan, Ministry of Education and Science of the Republic of Kazakhstan, Yerzhanova Albina E.
Published: October 2021

This article presents the results of a traceological study of two collections of stone tools – tools of miners from the Kresto-Center quarry and metallurgists from the Milykuduk settlement, located in the zone of Zhezkazgan copper deposits in the Zhezkazgan-Ulytau Mining and Metallurgical Center (MMC). Structural and raw materials, typological, technological, functional, and contextual analyses were used to study the collection, which consists of 63 items. As a result of the research, it was found that the settlement of Milykuduk was engaged in ore processing, and the Kresto Center quarry was engaged in its extraction. The metallurgical specialization of the population of Zhezkazgan-Ulytau MMC was dictated by the richest deposits of oxidized and sulfide copper ore. Region Saryarka was one of the largest centers of mining and ancient metallurgy for the entire Northern Eurasia during the Late Bronze Age. Mining and metallurgical production was an important and complex production process of antiquity, the level of which was an indicator of the development of the productive forces of ancient society.
Extraordinary Burial of Trikolsky Burial Ground in the Lower Reaches of the Belaya River
Authors:   Kazan (Volga Region) Federal University, Sattarov Ruzil R. ,   Institute of Archaeology named after A.Kh. Khalikov, Tatarstan Academy of Sciences, Kamaleev Elvir V. ,   Federal State Institution of Science Institute of Ethnological Studies of R.G. Kuzeev
Published: October 2021

The article introduces into scientific discourse the materials of the burial 15 of the Trikolsky burial ground studied in 1978 by V.A. Ivanov. This burial featured finds unique for the entire Pyany Bor culture – a glass bowl and a cassolette. The burial also contained beads made of single-color and multi-colored glass and glass with a metal inlay, pendants made of adult moose incisors, bronze plaques, openwork overlays, temple pendants, etc. The authors concluded that the unique items came to the Pyany Bor population as a result of contacts with Sarmatian nomads in the 1st century AD. In addition, the study presents data on the manufacturing material of certain items obtained using natural scientific methods. It was determined that the cassolette was made of a sedimentary rock – argillite. Metal items, except a leaf-shaped pendant made of precious metal, are made of tin bronze. A “gum” sample discovered next to a glass bowl contains matter of vegetable origin. Its components are betulinic and tricyclic acids contained in birch bark and conifer resin (oleoresin), respectively.
Archaeological and Anthropological Analysis of New Materials from the Mayak Burial Ground in the Samara Region
Authors:   Institute of Ethnology and Anthropology RAS, Vasilyev Sergey V. , Borutskaya Svetlana B. ,   Lomonosov Moscow State University, Stashenkov Dmitry A. ,   Samara Region Alabin Museum of History and Local Lore, Kochkina Anna F. ,   Samara Region Alabin Museum of History and Local Lore, Kuzmin Yaroslav V. ,   Institute of Geology and Mineralogy V.S. Sobolev Siberian branch RAS, Boudin Mathieu ,   Royal Institute for Cultural Heritage
Published: October 2021

The article introduces new paleoanthropological materials from the Mayak burial ground near Sidelkino village in the Samara region into scientific discourse. The materials were obtained as a result of excavations in 1995 and only recently was it possible to date them. As a result of AMS analysis fulfilled by the authors, human remains from two burials were dated back to the Early Mesolithic. The analysis was carried out taking into account the influence of the “reservoir effect.Despite the rather poor preservation of individuals from the two described burials, the authors carried out an osteological analysis of an adult male from the second burial. He turned out to be quite tall, with elongated legs, shortened forearms, saber-shaped tibia and relatively massive bones of the lower limbs. In burial 3, the remains of an adult woman and a child of 7–10 years old were found. Comparing the osteological indicators of the man from the second burial with materials from the same burial ground of excavations in 2002, the authors came to the conclusion that the people whose remains were found on the hill Mayak in 1995 and in 2002 probably belong to the same population. Similar morphological characteristics are proof of this.
Biklyan’ Settlement of the Initial Stage of the Migration Period in the Lower Kama Region
Authors:   Institute of Archaeology named after A. Kh. Khalikov, Academy of Sciences of the Republic of Tatarstan, Lyganov Anton V. , Vyazov Leonid A. ,   Kazan (Volga Region) Federal University, Ponomarenko Elena V. ,   Geography Faculty, Ottawa University, Istomin Konstantin E. ,   Applied Archeology Ltd, Khalimullina Lilia R. ,   Kazan (Volga Region) Federal University
Published: October 2021

The article examines the materials of the beginning of the Migration period from the Biklyan’ settlement, located in the Lower Kama region. The area of 100 m2 was excavated in 2018, where a rectangular structure slightly deepened into subsoil loam with a large pit in the central part was revealed. The finds are mainly represented by fragments of ceramics, as well as an iron sickle, spinning whorls, a fragment of a crucible and ceramic objects of unknown purpose. The artifacts from the Biklyan’ settlement have close analogies in the materials of the sites dated to the beginning of the Migration period in the Middle Volga region (3rd–4th centuries CE) and reflect the traditions of several different population groups. The bulk of the ceramics collection is similar to the vessels of the Middle Volga variant of the Kiev culture; there are also fragments that find analogies in the assemblages of the forest-steppe peripheral sites of the Late Sarmatian world and in the simultaneous cultures of the Kama region. Stratigraphic records and radiocarbon dating testify in favor of the relatively short-term functioning of the site in the late 3rd – early 4th centuries.
Age and Natural Environment of the Horse Hunters' Site Sholma I in the Right Bank of the Volga in Chuvashia
Authors:   Chuvash State Institute for Humanities, Berezina Natalia S. , Berezin Alexander Yu. ,   Chuvash State Institute for Humanities, Galimova Madina Sh. ,   Institute of Archaeology named after A. Kh. Khalikov, Tatarstan Academy of Sciences
Published: October 2021

The paper presents new data on the dating and paleogeography of the Sholma I site, which has been studied by the authors since the early 2000s on the Tsivil River in Chuvashia. Two AMS dates obtained from horse bones from the 2017 excavation: 10838-10717 Cal BC (95,4%) (UOC-8154) и 11131-10846 Cal BC (95,4%) (UOC-8155) confirmed the authors ' opinion expressed in 2009 that the site of the final Paleolithic functioned in the natural conditions of the interstadial warming of the Allerød at the end of the ice Age. Results of a soil study of samples in 2017, in particular, analyzes for the content of gross phosphorus and microbiomorphs carried out by A. A. Golyeva are highlighted. Analogies to the features of the blade stone industry and trapezoid inserts of throwing weapons in the sites of the Pleistocene and Holocene boundary are revealed. As a result, the authors have outlined two possible directions of communication of specialized hunters who came to the Middle Volga region with a characteristic set of combat weapons in the conditions of interstadial warming. It could be south-east and south-west directions. The south-eastern one is represented by complexes with trapezia of the lower layers of the Shiderty 3 site in north-eastern Kazakhstan and the Gora Mayak settlement in the Samara trans-Volga region, and the south-western one – by the sites with trapezia and other forms of inserts that existed during Allerød in the valleys of the Seversky Donets and the Middle Don.
Chronology Issues of the Neolithic Cultures in the Volga-Kama Basin
Authors:   Samara State University of Social Sciences and Education, Vybornov Alexander A. , Kulkova Marianna A. ,   Herzen State University
Published: October 2021

In the article, the questions of the chronology of the Neolithic cultures in the Volga-Kama basin are discussed. This discussion is based on the significant series of radiocarbon dates obtained on the different organic materials in several last years. The dates were obtained as tradition scintillation technique, as well as AMS method. There was established the different age of cultural complexes on the same site and the time of transition from early to later Neolithic was determined in the Northern Cis-Caspian region. The beginning of the early Neolithic and the final of the later stage were clarified. The Neo-Eneolithic period in the Lower Volga region has been verified. The frameworks of the Early Neolithic and coexistence of Mesolithic and Neolithic societies in the forest-steppe zone of the Volga region were considered. The low border of the Neolithic period in the forest zone of the Middle Volga region was established. In the Cis-Kama region, the chronological frameworks of the Kamskaya culture were determined and the chronological ratio between complexes of unornamented, pricked and combed ornamented ceramics were explained.
Organization of the Living Space and the Inferred Economic Activity at the Middle Paleolithic Site in Saradj-Chuko Grotto (based on materials of layer 6B)
Authors:   ANO «Laboratory of Prehistory», Doronicheva Ekaterina V. , Poplevko Galina N. ,   Institute for the History of Material Culture RAS, Ivanov Vadim V. ,   JSC «RDC»
Published: October 2021

The use of modern methods of microstratigraphic and planigraphic analyses allows the authors to speak about features of organizing life space in the Middle Paleolithic sites. The layer 6B at Saradj-Chuko grotto can be defined as an actively occupied Middle Paleolithic habitation site, where ancient humans were engaged in manufacture and use of obsidian tools. A tracelogical analysis allowed the authors to reconstruct various economic activities of ancient humans. For the first time for the Middle Paleolithic site in the northern slope of the central Caucasus, a tracelogical analysis was carried out taking into account the space distribution of tools over the site area, which allowed us to study features of human activity at different areas of the site. The new data are considered within a broad context of the Middle Paleolithic of the Caucasus, as well as the available data on economic activity and residential structures in various sites are analyzed.
The Nature and the Man During the Early Neolithic in the Tobol-Ishim Interfluve
Authors:   Federal research center Tyumen Scientific Center of the Siberian Branch of the Russian Academy of Sciences, Zakh Viktor A.
Published: October 2021

Natural conditions and their changes in the late Boreal – early Atlantic period (from ∼8200 to 7700 cal. yr BP) of the Holocene in the Tobol-Ishim interfluve are analyzed based on palynological and zoological materials obtained from archaeological and natural sections and bottom sediments, as well as on the analysis of the hypsographic position of settlements situated on the shores of Lake Mergen (Ishim District of Tyumen Region) where plane-bottomed and round-bottomed Early Neolithic dishes were found. According to author’s reconstruction, the climatic indicators and hydrological regime of Lake Mergen during that part of the Holocene were unstable. The altitude of ancient settlements, the proportion of steppe and forest flora and fauna changed. There were fluctuations in average annual temperatures and the amount of precipitations. The same territory was inhabited by both “local” species and mammals and birds whose habitats fell outside of the region. An Irish Elk (Megaloceros giganteus) of the Pleistocene era was found in the area under consideration. In the late Boreal period, when the water level in the lake was high, people built settlements on floodplain terraces. When the flooding diminished and the seasonal floods ceased, people began to settle on floodplains near the water. Two episodes of aridization can be singled out based on geochemical indicators of bottom sediments of Lake Kyrtyma. One episode was long and had a peak about 6200 cal. yr BP (optimum), another one occurred in the middle of the Sub-Boreal period and was shorter. The informational capacity of geochemical data, as well as that of spore/pollen indicators, is low (at least 100 years) and doesn't reflect short-term paleoclimatic events. The whole spectrum of data should be applied in order to reflect such events. In particular, hypsometric characteristics of ancient settlements are of great importance, because people react to changes in the hydrological regime faster than the flora and fauna do.
Materials of the Early Neolithic Culture of Site Dobroe 9 at the Upper Don
Authors:   Lipetsk regional scientific public organization ", Smolyaninov Roman V. ,   Archaeological research", Yurkina Elizaveta S. ,   Lipetsk State Pedagogical P.P. Semyonov-Tyan-Shansky University, Kulichkov Alexey A. ,   LLC “Expertise of the Black Earth Region”, Kulkova Marianna A. ,   Herzen State University, Zheludkov Andrey S. ,   Lipetsk regional scientific public organization "Archaeological research", Yanish Yevheniia Yu. ,   The I.I. Schmalhausen Institute of Zoology, National Academy of Sciences of Ukraine, Shatrovaya Diana O. ,   Herzen State Pedagogical University
Published: October 2021

In the vicinity of Site Dobroe on the right bank of the Voronezh River it was discovered an accumulation of the Neolithic monuments, on the three of which the Early Neolithic pottery of the Srednedonskaya culture of the VI millennium BC was received. At the Site Dobroe 9, a homogeneous lithological layer was revealed, containing only the materials of this culture: pottery, bones, stone products. At the moment, 99 sq.m. of the site were researched by the excavations. The date of the pottery collection of the site was established as the last quarter of the VI millennium BC. In author’s opinion the given ceramics has the transitional character from the early Srednedonskaya culture phase, featuring ceramics decorated mainly with triangular pins, to the late phase of this culture, where the comb imprint decoration becomes widespread. The use of geochemical methods allowed the authors to reconstruct the features of the paleoclimate. During the existence of the representatives of the Srednedonskaya Neolithic culture, cool climatic conditions are replaced by warming and humidity increases. There was an increase in anthropogenic activity. This lithologically homogeneous cultural layer is dated-6150±100 BP (5317-4839 calBC) SPb-2840. This stone industry is represented by the flake technique. In total 207 stone artifacts were discovered, and 65 from them were tools. Such a small number probably indicates a high level of the industries that replace them: bone-carving and woodworking. The analysis of the faunal collection suggests the dominant role of the hunting in the ancient population.
Antiviral and antiretroviral drug shortages amidst COVID-19: How Africa is struggling
Authors: Rackimuthu Sudhan , Kazmi Zohra , Elmahi Osman Kamal Osman , Hunain Reem , Ghazi Behram Khan , Zaidi Zain Ali , Costa Ana Carla dos Santos , Ahmad Shoaib , Essar Mohammad Yasir
Published: October 2021

Antiviral drugs are of paramount importance in the accomplishment of the vision of zero new cases of COVID-19 globally, through sustainable retaliation against viral diseases. However, several challenges currently exist in Africa which include insufficient infrastructure, deteriorating health systems, and rising costs of healthcare delivery with concomitant rising inequity with regards to access to health services amid the COVID-19 pandemic. The pandemic itself has stimulated an increased use of phytotherapy in Africa as a result of essential drug shortages that have been attributed to a plethora of contributing factors such as travel restrictions, reduced per capita income as well as increased expenditure on transport. As a result, the paucity of antiviral along with antiretroviral drugs used to combat COVID-19 as well as several other endemic viral diseases in Africa has created a worrisome state. This article therefore discusses and aims to underscore the causes, effects, and implications of antiviral and antiretroviral shortages amid COVID-19 in Africa.
Adaptive e-learning systems through learning styles: A review of the literature
Authors:   Department of Electrical and Computer Engineering, Hellenic Mediterranean University, Heraklion, Crete, 71410, Greece, Katsaris Iraklis , Vidakis Nikolas ,   Department of Electrical and Computer Engineering, Hellenic Mediterranean University, Heraklion, Crete, 71410, Greece
Published: October 2021

The domain of education has taken great leaps by capitalizing on technology and the utilization of modern devices. Nowadays, the established term "one size fits all" has begun to fade. The research focuses on personalized solutions to provide a specially designed environment on the needs and requirements of the learner. The adaptive platforms usually use Learning Styles to offer a more effective learning experience. This review analyzes the learner model, adaptation module, and domain module, originating from the study of 42 papers published from 2015 to 2020. As more modern techniques for adaptation get incorporated into e-learning systems, such techniques must be compliant with educational theories. This review aims to present the theoretical and technological background of Adaptive E-learning Systems while emphasizing the importance and efficiency of the utilization of Learning Styles in the adaptive learning process. This literature review is designated for the researchers in this field and the future creators and developers of adaptive platforms.
Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)
Authors: Hantono Hantono
Published: October 2021

This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion
Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017
Authors: Manullang Henny Indriani Susantri , Simorangkir Enda Noviyanti , Octavia Desy , Parapat Dessy Kristy , Halawa Winarti , Hirawati Maritta
Published: October 2021

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio
Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan
Authors: Yowanda Vera , Kristina Vini , Pernando Riki , Sherly Sherly , Erika Erika , Sitepu Wilsa Road Betterment , Dinarianti Rika
Published: October 2021

Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment