bluuebunny/crossref_metadata_2025 huggingface dataset:
Multi-Channel Vibration Measurements Based on a Self-Mixing Vertical-Cavity Surface-Emitting Laser Array
Authors: Xia Wei , Yu Jingyu , Shao Sunan , Qian Zhengyu , Hao Hui , Wang Ming , Guo Dongmei
Published: February 2025

This paper studied a multi-channel self-mixing interferometric vibration measurement system based on a vertical-cavity surface-emitting laser array. A 1 × 8 laser array was utilized to irradiate multiple positions of a vibrating target to establish independent measurement channels. The reflected light beams, carrying the vibration information of each position, were redirected back into the laser and coherently mixed with the original optical field, generating the self-mixing interference. The interferometric signals were measured by monitoring the junction voltage variations across the terminals of the VCSEL array. A denoising filtering method based on the variational mode decomposition with Hausdorff distance was proposed to improve the signal-to-noise ratio. Furthermore, the vibration waveforms of different positions were reconstructed using the Hilbert transform-based orthogonal phase demodulation technology. Both simulations on synthetic signals and experiments with real datasets were conducted to validate the feasibility and stability of the proposed method. Due to the array detection configuration, the system boasted a simple and compact structure, low power consumption, and easy extensibility, laying the groundwork for high accuracy and multi-dimensional vibration detection in industrial applications.
Transcriptome and Metabolome Analyses Reveal the Mechanism of Color Differences in Pomegranate (Punica granatum L.) Red and White Petals
Authors: Zhang Yong , Han Peng , Zhao Ruijie , Yu Shuhan , Liu Hang , Ji Shuren , Chen Wei
Published: February 2025

Pomegranate (Punica granatum L.) is an important economic tree, possessing both edible and ornamental value. Flower color is an important ornamental trait of pomegranate, but the color formation pattern and related molecular mechanisms of pomegranate petals are still unclear. In this study, we conducted physiological, transcriptomic, and metabolomic studies on the petals of Tunisia and White pomegranate varieties during the blooming stage. The results showed that compared to White petals, the contents of anthocyanin, carotenoid, and sucrose in Tunisia petals were significantly increased, while the flavonoid content was significantly decreased. Through RNA-seq, 23 DEGs were identified in the anthocyanin synthesis, and 3 DEGs were identified in the carotenoid synthesis. Transcription factor genes such as MYB, bHLH, WRKY, and MADS were identified as key candidates for regulating anthocyanin metabolism. Metabolomic analysis revealed that eight DEMs are associated with anthocyanin synthesis and three DEMs are associated with carotenoid synthesis. In addition, caffeic acid and its derivatives were significantly upregulated in Tunisia petals. In summary, we propose the following hypothesis: the accumulation of anthocyanins and carotenoids is the reason for the red color of Tunisian petals, and the upregulation of structural genes, including PAL, C4H, 4CL, CHS, CHI, F3H, F3′H, DFR, ANS, PSY, and LCYB, leads to an increase in their content. Transcription factor genes such as MYB, bHLH, bZIP, MADS, and WRKY may also play a positive role in anthocyanin accumulation. The research results provide a basis for the theory of pomegranate petal color formation.
A Novel P + d Control Scheme for Time-Delayed Telerobotic Systems with Damping Adjustment
Authors: Xi Lei , Zhang Haochen , Liu Jianrong , Zhang Wenxu , Fan Yangming
Published: February 2025

This paper presents a novel Proportional Damping Injection (P + d) control scheme that incorporates a damping regulation strategy and an adaptive method for networked telerobotic systems. Unlike the traditional P + d controller with a fixed damping coefficient, the proposed approach includes a dynamic damping adjuster, designed based on position error, to enhance the position tracking speed and improve the system robustness. To address uncertainties in dynamic models and external forces, Radial Basis Function (RBF) neural networks and an adaptive strategy are employed for dynamic estimation. The closed-loop stability of the teleoperation system was rigorously established using the Lyapunov–Krasovskii method, and the relationship between the controller gains and communication delay boundaries was explicitly derived. Finally, simulations and experimental results validated the system’s stability and effectiveness, demonstrating the advantages of the proposed controller.
The Effects of Different Chemical Disinfectants on the Strength, Surface, and Color Properties of Conventional and 3D-Printed Fabricated Denture Base Materials
Authors: Elhagali Ahmed Fathey , Sharaf Mohamed Y. , Abd El-Aziz Mahmoud El-Said Ahmed Abd , Ali Bayiumy Ali Sayed , Refaei Mahmoud Abdellah Ahmed , Al-Agamy Ahmed Hassan , Ali Ahmed , Elakel Ahmed , Altayyar Raand , Alzahrani Riham , Gad Mohammed M. , Aboshama Mohamed
Published: February 2025

Objectives: The disinfection of fabricated prostheses is crucial to prevent cross-infection between dental laboratories and clinics. However, there is a lack of information about the effects of chemical disinfection on 3D-printed denture base resins. This study aimed to evaluate the impact of different disinfectants on the flexural strength, elastic modulus, micro-hardness, surface roughness (Ra), and change in color of 3D-printed and conventional heat-polymerized (HP) denture base resins (DBRs). Methods: A total of 240 specimens (80 bar-shaped (64 × 10 × 3.3 mm) and 160 disk-shaped (10 × 2 mm)) were made from HP and 3D-printed DBRs. For each resin, the specimens were divided into four groups (n = 10) according to the disinfectant solution. One remained in water without disinfection as a control group, while the other three groups were disinfected using 1% sodium hypochlorite, 2% glutaraldehyde, or 10% Micro 10+ for 30 min. The flexural strength, elastic modulus, micro-hardness, Ra, and color change were measured. The collected data were statistically analyzed using a two-way ANOVA and Tukey’s post hoc test (α = 0.05). Results: A significant decrease in flexural strength, elastic modulus, and hardness was found with sodium hypochlorite (p < 0.05). When comparing the resins per solution, the 3D-printed resin showed a significant decrease in flexural strength, elastic modulus, and hardness compared with PMMA (p < 0.001), while no change was found in the Ra of both resins with all disinfectants (p > 0.05). Disinfecting with sodium hypochlorite resulted in a significant increase in color change for both resins (p < 0.05); however, all the changes were within clinically acceptable limits. Sodium hypochlorite showed the highest color change, while 2% glutaraldehyde and 10% Micro 10+ showed no significant changes in the tested properties (p > 0.05). Conclusions: Neither resin showed a change in surface roughness with immersion in disinfectants. Sodium hypochlorite had an adverse effect on the flexural properties, hardness, and change in color of the PMMA and 3D-printed DBRs, while the other disinfectants had no effect on the tested properties.
System Layout and Grasp Efficiency Optimization for a Multirobot Waste Sorting System
Authors: Engelen Bart , Teck Sander , Peeters Jef R. , Kellens Karel
Published: February 2025

The transition towards a circular economy, as outlined in the European Union’s Green Deal, requires the development of industries dedicated to recycling and material recovery. Within this context, the recycling of plastic and packaging waste is critical in reducing greenhouse gas emissions. Traditional pick-and-place systems encounter significant challenges when applied to heterogeneous waste streams due to the variability in shape, weight, and material properties of the processed materials. To address these challenges, this research proposes a heuristic to optimize the use of multiple gripper systems within a multirobot multigripper sorting setup, with the goal of both maximizing sorting efficiency and recovery rates in PPW recycling. Therefore, the performance of grippers on specific PPW objects, materials and shapes is quantitatively assessed by measuring the grasp efficiency. This grasp efficiency is incorporated into the proposed scheduling heuristic and used to assign the PPW objects to the different available robots, taking into account the position of the object with respect to the robot and the gripper installed on the robot. This heuristic is then evaluated and benchmarked through simulations considering the sorting system design and the waste stream composition based on a real-world portable robotic material recycling facility. The findings demonstrate substantial improvements in picking efficiency of up to 3.6% and pick rates up to 37.5%, underscoring the potential of advanced heuristic algorithms in robotic waste sorting systems. Future work will focus on refining gripper designs and exploring predictive algorithms to further enhance grasp success rates.
A Low-Power Communication Strategy for Terminal Sensors in Power Status Monitoring
Authors: Wu Qingqing , Wang Yufei , Zhai Di , Lu Yang , Zhong Cheng , Liu Yihan , Li Yuxuan
Published: February 2025

The widespread application of terminal sensors in power pipe galleries (PPGs) has significantly improved our ability to monitor power equipment status. However, the difficulties in battery replacement caused by confined space and energy loss caused by communication conflicts between sensors due to existing low-power communication strategies results in a lack of reliable energy supply for terminal sensors. In this context, a low-power communication strategy for terminal sensors is proposed. Firstly, a demand analysis is conducted on the status monitoring of PPGs, and a technical framework for low-power communication of terminal sensors is proposed. Afterward, a system model for the low-power communication of terminal sensors is established based on cognitive backscatter technology. Subsequently, key technologies, such as RF energy harvesting of terminal sensors and distance–energy level coupling analysis, are proposed to achieve continuous energy supply and avoid communication conflicts in the system model. Finally, a wireless communication simulation environment for PPGs is established to simulate the status monitoring process, based on terminal sensors, in order to verify the effectiveness of the proposed method.
Extension to the Jiles–Atherton Hysteresis Model Using Gaussian Distributed Parameters for Quenched and Tempered Engineering Steels
Authors: Regan Alasdair , Wilson John , Peyton Anthony J.
Published: February 2025

The Jiles–Atherton (J–A) model has seen extensive use for modelling the hysteresis behaviour of ferromagnetic materials due to its computational efficiency, simplicity of use, and small number of physically related parameters. However, in this work, the application of the J–A model to hysteresis curves obtained from experimental measurements for as-quenched and quenched-and-tempered engineering steels is considered. It has been demonstrated that the current form of the J–A model is not capable of representing certain observed features in the obtained hysteresis curves of these steels, in particular, the rapid narrowing of the loops seen for as-quenched steels and the sharp corners seen for quenched-and-tempered steels. This work has shown that a superior fit to the major loops for such steels can be obtained by applying Gaussian variations with respect to the applied magnetic field to the model parameters. The findings are supported by experimental results from engineering steels used in the oil and gas industry.
Maximising Triathlon Health and Performance: The State of the Art
Authors: Vleck Veronica , Piacentini Maria Francesca
Published: February 2025

It is with great pleasure that Professor Piacentini and I present this closing Editorial for the Special Issue of Sports on “Maximising Triathlon Health and Performance: The State of the Art” [...]
Lyapunov Stability, Parallelizablity, and Symmetry of Random Dynamical Systems
Authors: Kadhim Ihsan Jabbar , Yasir Asmahan Abed
Published: February 2025

This article aims to study parallelizable random dynamical systems by examining them through the terms of dissipation and stochastic Lyapunov functions. It is demonstrated that any random variable that is not a random fixed point admits a tube, and every non-wandering point is within one. The Lyapunov function is employed to characterize the asymptotic stability of compact and closed random sets. The section of a random dynamical system is used to define the parallelizable random dynamical system, and it is proven that a random dynamical system is parallelizable if and only if it admits a section. Furthermore, the principle of Lyapunov used this characterization to study the parallelizability of random dynamical systems. The concept of symmetry is defined, and then its impact on the behavior of stochastic dynamic systems, particularly the Lorenz system, is discussed. In addition, by using an appropriate stochastic Lyapunov function, we have shown that the random Lorenz system is parallelizable.
Concerning Mercury (Hg) Levels in the Hair of Children Inhabiting a Volcanically Active Area
Authors: Fontes Rute , Coelho Nádia M. P. , Garcia Patrícia V. , Bernardo Filipe , Rodrigues Armindo S.
Published: February 2025

Background: Gaseous elemental mercury (Hg0 or GEM) is an atmospheric form of mercury (Hg)—a toxic heavy metal—that is naturally released in volcanic environments. Research with wild mice demonstrates that chronic exposure to a hydrothermal volcanic environment leads to the bioaccumulation of Hg in the lungs, but also in both the central (CNS) and peripheric (PNS) nervous systems, with marked indications of neurotoxicity. Studies addressing human exposure to volcanogenic Hg0 are scarce, hence its risks are still unknown. This study aims to evaluate the level of exposure to Hg0 in children living in a volcanically active environment. Methodology and main findings: Two groups of school-aged children (from 6 to 9 years old) were part of this study: one with children inhabiting a hydrothermal area (exposed group) and another with children inhabiting an area without volcanic activity (non-exposed group). Hair samples were collected from each individual for Hg level analysis. It was found that the levels of Hg in the hair of exposed children were 4.2 times higher than in that of non-exposed children (≈1797.84 ± 454.92 ppb vs. 430.69 ± 66.43 ppb, respectively). Conclusion: Given the vast health risks Hg poses, the need to monitor the health of populations inhabiting volcanically active areas is highlighted. Because little is known about the fate, modifications, and effects of Hg0 in the human body, particularly regarding its effects on the nervous system in children, the development of further research within the scope is strongly encouraged.
Equine Influenza: Epidemiology, Pathogenesis, and Strategies for Prevention and Control
Authors: Branda Francesco , Yon Dong Keon , Albanese Mattia , Binetti Erica , Giovanetti Marta , Ciccozzi Alessandra , Ciccozzi Massimo , Scarpa Fabio , Ceccarelli Giancarlo
Published: February 2025

Equine influenza (EI) is a highly contagious respiratory disease caused by the equine influenza virus (EIV), posing a significant threat to equine populations worldwide. EIV exhibits considerable antigenic variability due to its segmented genome, complicating long-term disease control efforts. Although infections are rarely fatal, EIV’s high transmissibility results in widespread outbreaks, leading to substantial morbidity and considerable economic impacts on veterinary care, quarantine, and equestrian activities. The H3N8 subtype has undergone significant antigenic evolution, resulting in the emergence of distinct lineages, including Eurasian and American, with the Florida sublineage being particularly prevalent. Continuous genetic surveillance and regular updates to vaccine formulations are necessary to address antigenic drift and maintain vaccination efficacy. Additionally, rare cross-species transmissions have raised concerns regarding the zoonotic potential of EIV. This review provides a comprehensive overview of the epidemiology, pathogenesis, and prevention of EI, emphasizing vaccination strategies and addressing the socio-economic consequences of the disease in regions where the equine industry is vital.
Genotype-by-Environment Interactions and Response to Selection for Milk Production Traits in Lacaune Sheep from Greece and France
Authors: Vouraki Sotiria , Astruc Jean-Michel , Lagriffoul Gilles , Rupp Rachel , Banos Georgios , Arsenos Georgios
Published: February 2025

The objective of the study was two-fold and is as follows: (i) to investigate genotype-by-environment (G × E) interactions for milk yield and composition in purebred Lacaune sheep reared intensively in Greece and semi-extensively in France, and (ii) to estimate the potential genetic gain of selection based on genetic evaluations jointly calculated in both countries compared to each country separately. A total of 1658 Lacaune ewes from 4 intensive farms in Northern Greece and 4859 Lacaune ewes from 186 semi-extensive farms in Southern France were used. Ewes in the two countries were daughters or granddaughters of the same rams (6 common sires and 11 common grandsires). Individual ewe milk yield was recorded monthly, and milk samples were collected to assess their chemical composition. The total milk yield and milk component content were calculated. Results showed a strong genetic correlation for milk yield (0.86 ± 0.13, p < 0.05) and protein content (0.88 ± 0.12, p < 0.05) between the two countries, suggesting no strong evidence of G × E interaction. In the case of fat content, a moderate correlation was found (0.59 ± 0.21, p < 0.05) indicating some degree of sire re-ranking. Results suggest that a joint genetic evaluation and selection of Lacaune sheep in Greece and France is feasible. Simulations showed that selection across countries is estimated to increase genetic gain up to 68.17% and 0.16% in Greece and France, respectively, as compared to selection within a country.
Seed Germination of Native Species of Atlantic Forest (Bahia, Brazil)
Authors: Rosângela da Silva Pinto  , Lisandra Roberta da Silva Pita  , Maria Dolores Ribeiro Orge  , Suelle Gonçalves Santiago  , Elis Gean Rocha
Published: February 2025

The objective of this study was to evaluate the seed germination of native species of the Atlantic Forest biome. We evaluated sucupira Bowdichia virgilioides Kunth, jatobá Hymenaea courbaril L., monkfish Enterolobium contortisiliquum (Vell.) Morong (Fabaceae), guava Psidium guajava L. (Myrtaceae) and jequitibá-rosa Cariniana legalis Kuntze (Lecythidaceae), through germination rate (GR), germination speed index (GSI), and mortality rate (MR), after pre-germination treatment stoovercome dormancy and subsequent production of seedlings to be used in Degraded Area Recovery Plans. Sets of 100 seeds were divided into four groups of 25 for the treatments, one physical by scarification (wall sandpaper number 120) and two chemicals by immersion in water at room temperature for 48 hours and acetic acid for 15 minutes. These treatments were compared with the control of untreated seeds, subsequently grown in washed sand at room temperature in the shade. The indexes GR, GSI, and MR were calculated and analyzed. In general, scarification was more efficient for H. courbaril (GR=48%) and E. contortisiliquum (GSI=0.75) but increased the MR of this in other species. Immersion in water favored new seeds of sucupira B. virgilioides (GR=52%, GSI=0.69), and immersion in acetic acid showed a varied and less effective performance overall. Scarification with sandpaper and immersion in water at room temperature for 48 hours were the most effective methods to increase the seedling production of the studied species.
Jan Amos Komeński i Ukraina (próba podsumowania badań oraz bibliografia)
Authors: Mnich Roman
Published: February 2025

Celem artykułu jest przedstawienie najważniejszych aspektów tematu „Jan Amos Komeński versus Ukraina” na przestrzeni czterech wieków: od czasów Bogdana Chmielnickiego do początku wojny rosyjsko-ukraińskiej w roku 2022. W takim kontekście historycznym zostały uwzględnione współczesne dyskursy naukowe, bezpośrednio związane z problemem stosunku Komeńskiego do kozaków zaporoskich oraz ukraińskiej recepcji tekstów i idei wielkiego czeskiego teologa i pedagoga. Drugą część artykułu stanowi bibliografia niezbędnych dla badaczy najważniejszych pozycji podzielona na pięć części: 1) pozycje źródłowe, 2) podstawowe badania ogólne, dotyczące tematu, 3) tłumaczenia tekstów Komeńskiego na język ukraiński, 4) monografie autorów ukraińskich dotyczące życia i twórczości Komeńskiego, 5) wykaz najważniejszych pozycji w czasopismach oraz pracach zbiorowych.
Ипотечные программы кредитования
Authors: Мельникова Д.С. , Дуля К.А.
Published: February 2025

: В данной статье рассматривается ипотечный кредит. А именно, что такое ипотечный кредит, какие виды ипотечных кредитов бывают, а так же условия и программы ипотечного кредитования. Ипотечный кредит является ключевым элементом ипотечной системы страны представляет собой денежные средства, которые выдаются банком под залог как приобретаемой, так и уже имеющийся в собственности заёмщика недвижимости на момент кредитования.

This article deals with a mortgage loan. Namely, what is a mortgage loan, what types of mortgage loans are, as well as the conditions and programs of mortgage lending. A mortgage loan is a key element of the country's mortgage system, it is money that is issued by a bank against the security of both the acquired property and the property already owned by the borrower at the time of lending.
«Модернизация инвестиционного подхода к электрическим сетям»
Authors: Сосюра Б.Е.
Published: February 2025

В настоящей статье, определены главные факторы, влияющие на модернизацию инвестиционного подхода к электрическим сетям. Благодаря программе привлечения инвестиций в электросети и ведрение цифровых электросетей позволит снизить эксплуатационные затраты на 10–25%. Автор приходит к выводу, что сети должны стать цифровыми, а значит, "умными". Планируется на разных уровнях управления внедрить цифровые технологии и платформенные решения, широко использовать технологии анализа данных и искусственный интеллект. В статье также, представлен региональный анализ России, направленный на анализ геополитических последствий глобального энергетического перехода для одной из ведущих мировых энергопроизводящих стран, а также обзор российской энергетической политики в контексте глобального энергетического перехода.

In this article, the main factors influencing the modernization of the investment approach to electric networks are identified. Thanks to the program of attracting investments in the power grid, the introduction of digital power grids will reduce operating costs by 10-25%. The author comes to the conclusion that networks should become digital, and therefore "smart". It is planned to introduce digital technologies and platform solutions at different levels of management, widely use data analysis technologies and artificial intelligence. The article also presents a regional analysis of Russia aimed at analyzing the geopolitical consequences of the global energy transition for one of the world's leading energy-producing countries, as well as an overview of Russian energy policy in the context of the global energy transition.
Изменения в учете основных средств согласно ФСБУ 6/2020 «Основные средства»
Authors: Гапон М.Н. , Рычкова Ю.А.
Published: February 2025

В статье рассматриваются основные нововведения бухгалтерского учета в области учета основных средств, в соответствии с международными стандартами финансовой отчетности. Рассматривается актуальность исследования, а также в статье раскрываются основные положения ФСБУ «Основные средства», новые понятия, внедренные в российский бухгалтерский учет. Приведено сравнение условий принятия актива к учету как основного средства до и после внедрения ФСБУ. Приведено сравнение активов, на которых не распространяются требования ПБУ 6/01 и ФСБУ «Основные средства». Выявлены основные различия в рассматриваемых нормативных актах. Выявлено, что внедрение новых стандартов в области бухгалтерского учета позволит более точно и грамотно организовать учет на предприятии, а также способствует ускорению их интеграции в международную финансовую сеть.

The article discusses the main innovations in accounting in the field of accounting for fixed assets, in accordance with international financial reporting standards. The relevance of the study is considered, and the article reveals the main provisions of the Federal Accounting Service "Fixed Assets", new concepts introduced into Russian accounting. A comparison of the conditions for accepting an asset for accounting as a fixed asset before and after the introduction of the Federal Accounting Standards is presented. A comparison of assets that are not subject to the requirements of PBU 6/01 and FSB "Fixed Assets"is presented. The main differences in the considered normative acts are revealed. It is revealed that the introduction of new standards in the field of accounting will allow more accurately and competently organize accounting at the enterprise, and also contributes to the acceleration of their integration into the international financial network.
Государственно-частное партнёрство как основа развития отечественного рынка нефтесервиса
Authors: Пашаев М.М.
Published: February 2025

данной работе рассмотрена возможность применения государственно-частного партнерства для развития отечественных нефтесервисных компаний. В ходе исследования выявлены возникающие на пути применения этого механизма препятствия и предложен авторский алгоритм реализации мероприятий по развитию отечественных нефтесервисных компаний. Алгоритм предполагает объединение усилий государственных органов власти, представителей частного сектора отечественной экономики и научного сообщества в целях создания и внедрения в хозяйственный оборот отечественных технологий в области нефтесервиса. В ходе исследования предложен оригинальный способ определения договорных условий подобного объединения усилий.

This paper examines the possibility of using public-private partnerships for the development of domestic oilfield service companies. In the course of the study, the obstacles arising in the way of using this mechanism were identified and the author's algorithm for the implementation of measures for the development of domestic oilfield service companies was proposed. The algorithm assumes combining the efforts of state authorities, representatives of the private sector of the domestic economy and the scientific community in order to create and introduce domestic technologies in the field of oil services into the economic circulation. In the course of the study, an original way of determining the contractual terms of such a pooling of efforts was proposed.
Организация бухгалтерского учета в бюджетных организациях
Authors: Нахаева М.Р.
Published: February 2025

К бюджетным относят организации, основная деятельность которых полностью или частично формируется за счет средств бюджета на основе смет доходов и расходов [1]. Бюджетное финансирование по смете и ведение бухгалтерского учета по бюджетному плану счетов – обязательное условия для определения организации как бюджетной. Смета позволяет эффективно осуществлять бюджетное планирование и целевое использование предоставленных средств. Данный способ планирования позволяет экономно и структурированно использовать бюджетные средства. Тем не менее бюджетные учреждения могут иметь внебюджетные поступления: безвозмездные поступления, средства во временном распоряжении, средства от предпринимательской деятельности и поступления от государственных внебюджетных фондов. Каждый из перечисленных видов поступлений внебюджетных средств учитывается на счетах в кредитных организациях или органах казначейства. В зависимости от объема работы по учету расходов и доходов по сметам, бухгалтерский учет может вестись как централизованной бухгалтерий, так и главным бухгалтером самого учреждения.

Budget organizations include organizations whose main activities are fully or partially formed at the expense of the budget on the basis of estimates of income and expenses [1]. Budget financing according to estimates and accounting according to the budget chart of accounts are a prerequisite for defining an organization as a budgetary one. The estimate allows you to effectively carry out budget planning and targeted use of the funds provided. This method of planning allows you to use budget funds in an economical and structured manner. Nevertheless, budgetary institutions may have extrabudgetary receipts: gratuitous receipts, funds on a temporary basis, funds from entrepreneurial activities and receipts from state extra-budgetary funds. Each of the listed types of receipts from extra-budgetary funds is recorded in accounts with credit institutions or treasury bodies. Depending on the volume of work on accounting for expenses and income according to estimates, accounting can be carried out both by a centralized accounting department and by the chief accountant of the institution itself.
Налоговое законодательство: основные изменения с 2021 года
Authors: Гапон М.Н. , Титова Е.С.
Published: February 2025

С 1 января 2021 года в Российской Федерации вводится перечень важных изменений в налоговом законодательстве Российской Федерации. В данной статье был рассмотрен, перечень основных изменений налогового законодательства с 2021 года. Обновится значительная часть налоговых деклараций вслед за произошедшими законодательными изменениями, изменится минимальный размер оплаты труда (МРОТ), и в соответствии с этим социальные отчисления с фонда оплаты труда (ФОТ). Изменения коснуться таких налогов как налог на добавленную стоимость (НДС), налог на доходы физических лиц (НДФЛ), налог на прибыль, единый налог при упрощенной системе налогообложения (УСН), единый налог на вмененный доход (ЕНВД) (отменен), транспортный налог, земельный налог, налог на имущества. Также в статье представлены прочие изменения в бухгалтерском и налоговом учетах.

From January 1, 2021, a list of important changes in the tax legislation of the Russian Federation is being introduced in the Russian Federation. In this article, a list of the main changes in tax legislation from 2021 was considered. A significant part of tax returns will be updated following the legislative changes that have taken place, the minimum wage (minimum wage) will change, and in accordance with this, social contributions from the wage fund (payroll). The changes will affect taxes such as value added tax (VAT), personal income tax (personal income tax), income tax, single tax under the simplified taxation system (STS), single imputed income tax (UTII) (canceled), transport tax , land tax, property tax. The article also presents other changes in accounting and tax accounting.
Деятельность брокеров в России
Authors: Туаева Д.А.
Published: February 2025

Статья посвящена исследованию понятия «брокера» и актуализации брокерских фирм. Рассмотрены разные формулировки сущности понятия брокера, виды деятельности, предоставляемые услуги, а также актуальность брокерских фирм и динамика их распространения. Услуги по операциям на рынке ценных бумаг по поручениям физических лиц оказывают брокерские компании. Профессиональный участник рынка ценных бумаг, осуществляющий брокерскую деятельность - покупку и продажу ценных бумаг по поручениям клиентов, именуется брокером. Брокерская деятельность – это самостоятельный вид коммерческой деятельности юридического лица на рынке ценных бумаг, суть которого – торговое посредничество, т.е. установление связей между продавцами и покупателями ценных бумаг, а точнее, между эмитентами и инвесторами или только между инвесторами.

The article is devoted to the study of the concept of "broker" and the actualization of brokerage firms. Various formulations of the essence of the concept of a broker, types of activities, services provided, as well as the relevance of brokerage firms and the dynamics of their distribution are considered. Services on operations in the securities market on behalf of individuals are provided by brokerage companies. A professional participant in the securities market carrying out brokerage activities - buying and selling securities on behalf of clients is called a broker. Brokerage is an independent type of commercial activity of a legal entity in the securities market, the essence of which is trade intermediation, i.e. establishing links between sellers and buyers of securities, or rather, between issuers and investors, or only between investors.
Совершенствование учета расходов на оплату труда
Authors: Сафронов Д.М. , Никулина С.Н.
Published: February 2025

В современных условиях оплата труда - это инструмент для решения важных задач для эффективной деятельности хозяйствующего субъекта. Учет и анализ затрат на оплату труда – основное направление деятельности бухгалтерии любой организации. В данной статье на примере конкретной организации исследуется учет расходов на оплату труда. Предлагаются рекомендации по совершенствованию данного объекта исследования, в частности формирование бюджета и регистры.

In modern conditions, remuneration is a tool for solving important tasks for the effective operation of an economic entity. Accounting and analysis of labor costs is the main activity of the accounting department of any organization. This article examines the accounting of labor costs on the example of a specific organization. Recommendations for improving this object of research, in particular the formation of the budget and register, are proposed.
Анализ организационно-технологических Показателей работы выправочно-подбивочно-рихтовочных машин непрерывно-циклического Действия
Authors: Зайцев А.В.
Published: February 2025

Разработаны модели комплексных организационно-технологических показателей эксплуатации выправочно-подбивочно-рихтовочных машин непрерывно-циклического действия Duomatic 09-32 CSM на основе анализа натурных испытаний в реальных условиях эксплуатации при проведении различных видов ремонтов и текущего содержания железнодорожного пути, а также представлены основные характеристики эксплуатации Duomatic 09-32 CSM.

Analysis of organizational and technological Indicators of the operation of

Models of complex organizational and technological indicators of operation of the continuous-cyclic straightening-tamping-straightening machines Duomatic 09-32 CSM based on the analysis of field tests in real operating conditions during various types of repairs and the current maintenance of the railway track are developed, as well as the main characteristics of Duomatic operation 09-32 CSM.
Адаптация программного продукта в сфере автоматизации процессов бюджетирования
Authors: Бутюгина А.А. , Горбунова Е.Е. , Полушкина Т.В.
Published: February 2025

Поиск инвестиций и обеспечение их эффективного использования является проблемной задачей в агропромышленном комплексе. Структура привлекаемых в Россию ресурсов по отраслям требует улучшения. Основная причина такой ситуации – это отсутствие результативной системы стимулирования привлечения инвестиций, их защиты, гарантий высокоэффективного использования и страхования. С этих позиций особый интерес, на наш взгляд, вызывают система организации производства, учета, контроля, бюджетирования инвестиционных процессов. Автоматизация бюджетирования в агропромышленных организациях позволит обеспечить эффективность производства, производить конкурентоспособную продукцию. В статье рассматриваются методологические подходы к выбору программного комплекса в области автоматизации процессов бюджетирования с целью максимально точного выбора наиболее оптимального программного продукта для автоматизированного финансового планирования.

Finding investments and ensuring their effective use is a problematic task in the agro-industrial complex. The structure of resources attracted to Russia by industry needs to be improved. The main reason for this situation is the lack of effective system for stimulating investment attraction, their protection, guarantees of high-efficiency use and insurance. In our opinion, the system of production organization, accounting, control, and budgeting of investment processes is of particular interest from these positions. Automation of budgeting in agro-industrial organizations will ensure the efficiency of production, produce competitive products. The article considers methodological approaches to selecting a software package in the field of automation of budgeting processes in order to select the most optimal software product for automated financial planning as accurately as possible.
Доступность ипотеки в современных российских реалиях
Authors: Козлова Д.В. , Никитина Е.С.
Published: February 2025

Ипотечное кредитование – это драйвер экономического развития страны. Поступательное снижение ключевой ставки, последовавшее за ним уменьшение процентных ставок по ипотечному кредитованию, а также принятие льготных ипотечных программы способствовали повышению доступности жилья в России. Однако это сопровождалось ростом цен на недвижимость. В связи с этим доступность недвижимости в России не повышается. В итоге позволить себе купить жилье в ипотеку могут не более 60% населения страны. Поэтому назревает необходимость комплексного подхода к решению задачи повышения доступности жилья – как на макро-, так и на микроэкономическом уровне. На макроуровне отмечаются такие проблемы, как: продолжающая оставаться высокой ключевая ставка, недостаточный уровень конкуренции в банковском секторе, проблемы с практическим внедрением государственных льготных программ. На микроуровне это: недостаточная разработанность систем оценки качества заемщиков, «ухудшательный» отбор клиентов при определении величины процентной ставки.

: Mortgage lending is a driver of the country's economic development. The progressive reduction in the key rate, the subsequent reduction in interest rates on mortgage lending, as well as the adoption of preferential mortgage programs have contributed to the increase in housing affordability in Russia. However, this was accompanied by an increase in real estate prices. In this regard, the availability of real estate in Russia is not increasing. As a result, no more than 60% of the country's population can afford to buy a house with a mortgage. Therefore, there is a need for a comprehensive approach to solving the problem of increasing housing affordability-both at the macro-and micro-economic level. At the macro level, there are such problems as: the key rate continues to remain high, the insufficient level of competition in the banking sector, problems with the practical implementation of state preferential programs. At the micro level, these are: insufficient development of systems for assessing the quality of borrowers, "negative" selection of borrowers when determining the amount of the interest rate.
Оценка эффективности работы гидротранспортных систем
Authors: Кузнецов С.М. , Легалова И.В. , Трещёва Е.Д.
Published: February 2025

В статье приведены показатели работы гидротранспортных систем при производстве земляных работ. Разработанное в СГУПС математическое и программное обеспечение позволяет по результатам натурных испытаний рассчитать показатели работы гидротранспортных систем и с большей степенью вероятности планировать их рациональное использование, что, несомненно, скажется на снижении стоимости и повышении качества строительной продукции.

The article presents performance indicators of hydrotransport systems during earthworks. The mathematical and software software developed at SGUPS allows, based on the results of field tests, to take into account the performance of hydrotransport systems and with a greater degree of probability plan their rational use, which will undoubtedly affect the reduction in cost and improvement of the quality of construction products.
Учёт заработной платы и отчислений с неё в ООО «Экотранс» г. Омска
Authors: Голова Е.Е. , Буцких А.В.
Published: February 2025

: Работа носит обзорный характер. Статья повещена особенностям учёта заработной платы и отчислений с неё как в теоретической части рассмотрения вопроса, так и в практической – на примере ООО «Экотранс» города Омска. Представлена корреспонденция счетов по учету зарплаты и отчислений с нее по данным исследуемого предприятия, кроме того, авторами рассмотрен документальный порядок отражения информации по учету оплат труда. Перечислены основные нормативные документы, которыми руководствуются предприятие при начислении зарплаты собственным работникам. Статью обогащают реальные примеры из жизни предприятия. В заключении статьи сделаны обобщающие выводы по учёту заработной платы в ООО «Экотранс» города Омска. Информация обогащена рисунками из практики учета предприятия и пояснениями к ним.

This work is of a survey nature. The article is devoted to the peculiarities of accounting for wages and deductions from it, both in the theoretical part of the consideration of the issue, and in the practical one - using the example of LLC "Ekotrans" in the city of Omsk. The correspondence of accounts for the accounting of wages and deductions from it according to the data of the studied enterprise is presented, in addition, the authors considered the documentary procedure for reflecting information on the accounting of wages. The main regulatory documents that guide the company when calculating the salaries of its own employees are listed. The article is enriched with real examples from the life of the enterprise. In the conclusion of the article, generalizing conclusions are made on the accounting of wages in LLC "Ekotrans" in the city of Omsk. The information is enriched with pictures from the accounting practice of the enterprise and explanations to them.
Применение сверхкритических флюидов для разделения групповых компонентов нефтяных систем (обзор)
Authors: Припахайло А.В. , Магомедов Р.Н. , Фотеева Л.С. , Шаповалова О.В.
Published: February 2025

В обзорной статье рассмотрена информация по современным методам разделения нефтей и нефтяных остатков при анализе группового состава с использованием сверхкритических флюидов. Освещены особенности влияния состава и свойств отдельных групповых компонентов нефтяных образцов на дальнейшую переработку. Кратко рассмотрены традиционные методы разделения нефтяного сырья на групповые компоненты. Показаны результаты современных исследований методов экстракционного разделения нефтяных образцов с использованием сверхкритических флюидов. Представлена информация о новых методах выделения асфальтенов и фракционирования тяжелых нефтей и нефтяных остатков с использованием СО2.

The review article examines information on modern methods of separating oils and oil residues in the analysis of group composition using supercritical fluids. The features of the influence of the composition and properties of individual group components of oil samples on further processing has been shown. Traditional methods of separating petroleum feedstock into group components has been briefly reviewed. The results of modern studies of extraction methods for separating oil samples using supercritical fluids has been shown. Information is presented on new methods for the extraction of asphaltenes and fractionation of heavy oils and oil residues using СО2.
Identifikasi Pengembangan Desa Wisata Berbasis Masyarakat Di Desa Tumaluntung Kecamatan Kauditan Kabupaten Minahasa Utara
Authors: Napitupulu Anggi Maria Magdalena , Pangemanan Lyndon Reindhart Jacob , Katiandagho Theodora Maulina
Published: February 2025

This study aims to identify and describe tourism potential, community-based tourism village development, and the five dimensions of community-based tourism development in Tumaluntung Village, Kauditan District, North Minahasa Regency. The research was conducted in September-November 2023 by collecting primary data through questionnaires and interviews with the Tourism Office, village government, Tourism Awareness Group, and local communities. Secondary data were obtained from various related sources. The research sample amounted to 43 respondents who were randomly selected. The results showed that Tumaluntung Village has natural and cultural tourism potential that has fulfilled the four main elements of tourism: attractions, accessibility, facilities, and institutions. Community participation is seen in the planning, implementation, and supervision stages of tourism village development. The success of community-based tourism is measured through five dimensions: economic, social, cultural, environmental, and political. However, the achievement of each indicator in these dimensions is still not optimal, especially in the economic aspect, because tourism activities are still not running actively. Several inhibiting factors include limited development funds, suboptimal management of tourism potential, lack of promotion, and low community participation in tourism management. In addition, village-owned enterprises and Tourism Awareness Groups have not played their role optimally, while accessibility and infrastructure in some attractions are still inadequate. Therefore, a better management strategy is needed to develop Tumaluntung Tourism Village in a sustainable manner.
A STUDY OF ASSESSMENT OF RIGHT VENTRICULAR STRAIN BY SPECKLE TRACKING ECHOCARDIOGRAPHY IN PATIENTS WITH OSTIUM SECUNDUM ATRIAL SEPTAL DEFECT (OS-ASD) BEFORE AND AFTER DEFECT CLOSURE AT A TERTIARY CARE HOSPITAL.
Authors: Gupta Vikas , Maheshwari Deepak , Mahla Himanshu , Shekhawat Akshay
Published: February 2025

Background: Ostium secundum atrial septal defect (OS-ASD) is a signicant cause of right-sided volume overload,
often requiring closure for large defects. Assessment of right ventricle (RV) strain via speckle tracking echocardiography
(STE) help assess RV function, a key prognostic factor. Limited data is available on the immediate impact of ASD closure on RV strain.
Objective: To quantify RV function in patients of OS-ASD via echocardiography and strain imaging via STE and to assess improvement in RV
function after correction of defect. This prospective cross-sectional study conducted at SMS Medical Methods: College, Jaipur, evaluated RV
strain and function in 30 patients of OS-ASD patients before and 48 hours after defect closure either surgical or by device. Patients over 2 years
with OS-ASD were included, except those with other cardiac comorbidities, atrial brillation, eisenmengerisation or poor windows. RV strain,
pulmonary artery systolic pressure (PASP), RV fractional area change (FAC), RV myocardial performance index (MPI), peak systolic velocity at
lateral tricuspid annulus (RV S'), tricuspid annular plane systolic excursion (TAPSE) were recorded before and after 48 hours of defect closure.
Results: RV global longitudinal strain decreased signicantly after 48 h of correction (−21.61 ±2.88 to -20.11 ±2.54, p < 0.001, mean diff: -1.50)
which was statistically signicant. RV free wall strain also decreased signicantly after 48 hours of closure (-24.59 ±3.78 to -21.74 ±3.08, p
<0.001, mean difference: -2.84). PASP also decreased signicantly post closure (33.27 ±7.36 to 27.87 ±6.95, p value <0.001). No signicant
difference was observed in RV septal segmental strain values, TAPSE, RV S', FAC and RV MPI. Closing Conclusion: an atrial septal defect
improves right ventricular function, regardless of defect size or technique. Two-dimensional strain imaging effectively assesses RV myocardial
function, predicts early dysfunction, and aids timely therapeutic interventions for conditions involving right sided volume overload.