bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting and analytical transformations in the formation and use of stocks at enterprises
Authors: Лейберт Т.Б. , Халикова Э.А. , Кадесникова О.В. 
Published: October 2021

Важным аспектом в современной системе управления запасами в компании является информационно-аналитическое обеспечение как базовая информационная основа, которая формируется в корпоративной учетной системе, обрабатывается, интегрируется в формате управленческих отчетов, на основе которых принимаются оперативные и стратегические управленческие решения.
Научная статья посвящена проблеме учетно-аналитического обеспечения формировании и использовании запасов на предприятиях в условиях меняющегося законодательства. Основой эффективного управления запасами является информационно-аналитическое обеспечение, которое основано на грамотной классификации запасов и их оценке.
Авторами статьи предложена группировка запасов материально-технических ресурсов в зависимости от их категории. Разработана схема управления запасами материально-технических ресурсов в зависимости от потребности в материально-технических ресурсах на планируемый год. Проанализирован порядок формирования себестоимости запасов в зависимости от способов их поступления с учетом изменений учетного законодательства, внесенных ФСБУ 5/2019 «Запасы» и оценено влияние на качество учетно-аналитического обеспечения.
An important aspect in the modern inventory management system in the company is information and analytical support as the basic information basis, which is formed in the corporate accounting system, processed, integrated in the format of management reports, on the basis of which operational and strategic management decisions are made.
The scientific article is devoted to the problem of accounting and analytical support for the formation and use of reserves at enterprises in the context of changing legislation. The basis for effective inventory management is information and analytical support, which is based on a competent classification of reserves and their assessment.
The authors of the article proposed a grouping of stocks of material and technical resources depending on their category. A scheme for managing stocks of material and technical resources has been developed, depending on the need for material and technical resources for the planned year. The procedure for the formation of the cost of inventories was analyzed, depending on the methods of their receipt, taking into account changes in accounting legislation introduced by FSBU 5/2019 "Inventories" and the impact on the quality of accounting and analytical support was assessed.
Modern opportunities and threats of the banking sector of the Russian Federation
Authors: Диденко В.Ю. 
Published: October 2021

В статье приводятся возможности, позволяющие отечественному банковскому сектору предлагать клиентам конкурентные услуги на уровне кредитных институтов Центральной и Восточной Европы. Развитие филиальных сетей дает возможность максимизировать охват населения банковскими услугами с перекрестными продажами других финансовых и нефинансовых услуг. Сформулированы основные проблемы, составляющие угрозу банковскому сектору, среди которых – мошеннические операции. В связи с этим предлагается сосредоточить внимание банков на системах идентификации клиентов для локализации операционного риска.
The article describes the opportunities that allow the domestic banking sector to offer customers competitive services at the level of credit institutions in Central and Eastern Europe. The development of branch networks makes it possible to maximize the coverage of the population with banking services with cross-selling of other financial and non-financial services. The main problems constituting a threat to the banking sector are formulated, including fraudulent transactions. In this regard, it is proposed to focus the attention of banks on customer identification systems to localize operational risk.
FOREIGN DIRECT INVESTMENT IN WORLD ECONOMY, INVESTMENT POLICY AND PANDEMIC
Authors: Лучко М.Л. 
Published: October 2021

Статья посвящена анализу современных трендов прямых иностранных инвестиций (ПИИ) в мировой экономики. Автор рассматривает объем, динамику и структуру ПИИ в последние годы, кроме того, анализируются процессы транснационализации, главную роль в которых играют транснациональные корпорации (ТНК), в том числе, на основе Индекса транснациональности. Выявляются топ-10 нефинансовых ТНК мира, а также топ-10 нефинансовых ТНК из развивающихся стран и стран с переходной экономикой, а также направления инвестиционной политики в современных условиях. В статье анализируется влияние пандемии на объем мировых ПИИ в 2020 г. и на инвестиционную политику государств, которые борются с пандемией.
This article is dedicated to the analysis of modern trends in foreign direct investment (FDI) in the world economy. The author examines the volume, dynamics and structure of FDI in recent years, besides that, analyzes the processes of transnationalization where transnational corporations (TNCs) are playing the main role, in particular, based on the core of Transnationality Index.
The top 10 non-financial TNCs in the world, as well as the top 10 non-financial TNCs from developing countries and countries with economies in transition, as well as the directions of investment policy in modern conditions are identified. The impact of the pandemic on the volume of global FDI in 2020 and on the investment policies of states that are struggling with the pandemic is analyzed in the article
Social inequality is the engine of the economy
Authors: Буздалина О.Б. 
Published: October 2021

Проблема неравенства является одной из ключевых проблем развития человечества, накладывающих отпечаток не только на экономику, но и на социальную, политическую, а также духовную сферу жизни общества. Появившись практически одновременно с зарождением человека как вида, она на протяжении нескольких тысячелетий волнует умы философов, так как напрямую сопряжена с такими вопросами, как поиск общественной справедливости и путей её достижения, оценка форм правления, построение идеального государства, обеспечение становления процветающего общества и многими другими.
The problem of inequality is one of the key problems of human development, which affects not only the economy, but also the social, political, and spiritual spheres of society. Having appeared almost simultaneously with the birth of man as a species, it has been exciting the minds of philosophers for several millennia, as it is directly connected with such issues as the search for social justice and ways to achieve it, the assessment of forms of government, the construction of an ideal state, ensuring the formation of a prosperous society, and many others.
BASIC APPROACHES TO DETERMINING EFFECTIVE DIRECTIONS OF ECONOMIC ACTIVITY OF AN ORTHODOX MONASTERY
Authors: Смулов А.М. , Рудяк Д.С. 
Published: October 2021

В статье на исторических и современных примерах, документах РПЦ, рассматривается вопрос о целях, задачах и целесообразности ведения церковными учреждениями хозяйственной деятельности. В качестве характерного исторического примера рассматривается производственная и сельскохозяйственная деятельность Соловецкого монастыря. На основе современных нормативных документов Церкви и государства предлагаются базовые подходы к определению эффективных направлений организации производственной деятельности монастыря.
Based on historical and modern examples, documents of the ROC, the question of the goals, tasks and expediency of conducting economic activities by Church institutions is considered. The production and agricultural activities of the Solovetsky monastery are considered as a typical historical example. On the basis of modern normative documents of the Church and the state, basic approaches to determining effective directions for organizing the monastery's production activities are proposed.
Hypercubes of AGN Tori (HYPERCAT). I. Models and Image Morphology
Authors: Nikutta Robert , Lopez-Rodriguez Enrique , Ichikawa Kohei , Levenson N. A. , Packham Christopher , Hönig Sebastian F. , Alonso-Herrero Almudena 
Published: October 2021

Abstract
Near- and mid-infrared interferometers have resolved the dusty parsec-scale obscurer (torus) around nearby active galactic nuclei (AGNs). With the arrival of extremely large single-aperture telescopes, the emission morphology will soon be resolvable unambiguously, without modeling directly the underlying brightness distribution probed by interferometers today. Simulations must instead deliver the projected 2D brightness distribution as a result of radiative transfer through a 3D distribution of dusty matter around the AGN. We employ such physically motivated 3D dust distributions in tori around AGNs to compute 2D images of the emergent thermal emission, using Clumpy, a dust radiative transfer code for clumpy media. We demonstrate that Clumpy models can exhibit morphologies with significant polar elongation in the mid-infrared (i.e., the emission extends perpendicular to the dust distribution) on scales of several parsecs, in line with observations in several nearby AGNs. We characterize the emission and cloud distribution morphologies. The observed emission from near- to mid-infrared wavelengths generally does not trace the bulk of the cloud distribution. The elongation of the emission is sensitive to the torus opening angle or scale height. For cloud distributions with a flat radial profile, polar extended emission is realized only at wavelengths shorter than ∼18 μm, and shorter than ∼5 μm for steep profiles. We make the full results available through Hypercat, a large hypercube of resolved AGN torus brightness maps computed with Clumpy. Hypercat also comprises software to process and analyze such large data cubes and provides tools to simulate observations with various current and future telescopes.
Modeling the 2012 May 17 Solar Energetic Particle Event Using the AWSoM and iPATH Models
Authors: Li Gang , Jin Meng , Ding Zheyi , Bruno A. , de Nolfo G. A. , Randol B. M. , Mays L. , Ryan J. , Lario D. 
Published: October 2021

Abstract
We model the 2012 May 17 solar energetic particle event by combining the AWSoM and iPATH codes. Using this combined approach, we investigate particle acceleration when the parent coronal mass ejection (CME) is still close to the Sun. We have obtained reasonable agreements between our simulation and observations made by multiple spacecraft. We follow the three-dimensional CME and the CME-driven shock from their initiation using the AWSoM code for a period of 3 hours when the shock is below ∼20 R

s
. Above 20 R

s
, iPATH2D is used to follow the CME-driven shock. The plasma properties from the AWSoM code are fed into the iPATH model, where particle acceleration at the shock front is modelled and the instantaneous energetic particle spectra are obtained. The subsequent transport of these energetic particles in the solar wind is followed using the iPATH model. We obtain both the instantaneous particle spectra and particle fluence at 1 au, and we then compare them with observations. To account for uncertainties of magnetic field connectivity from 1 au to the shock, as well as uncertainties of the shock profiles, our model’s results are obtained as an ensemble average where, instead of considering Earth as a single point location, we consider multiple locations within 10 degrees in longitude and latitude from Earth. The effect of this model uncertainty mimics that of the field line meandering, as suggested by Bian & Li, but is of different origin. We suggest that a trustworthy solar energetic particle forecast should be made in an ensemble average approach.
Prospects of Gravitational Wave Detections from Common Envelope Evolution with LISA
Authors: Renzo M. , Callister T. , Chatziioannou K. , van Son L. A. C. , Mingarelli C. M. F. , Cantiello M. , Ford K. E. S. , McKernan B. , Ashton G. 
Published: October 2021

Abstract
Understanding common envelope (CE) evolution is an outstanding problem in binary evolution. Although the CE phase is not driven by gravitational wave (GW) emission, the inspiraling binary emits GWs that passively trace CE dynamics. Detecting this GW signal would provide direct insight into gas-driven physics. Even a non-detection might offer invaluable constraints. We investigate the prospects of detection of a Galactic CE by LISA. While the dynamical phase of the CE is likely sufficiently loud for detection, it is short and thus rare. We focus instead on the self-regulated phase that proceeds on a thermal timescale. Based on population-synthesis calculations and the (unknown) signal duration in the LISA band, we expect ∼0.1–100 sources in the Galaxy during the mission duration. We map the GW observable parameter space of frequency f
GW and its derivative

f

̇

GW

, remaining agnostic on the specifics of the inspiral and find that signals with signal-to-noise ratios > 10 are possible if the CE stalls at separations such that f
GW ≳ 2 × 10−3 Hz. We investigate the possibility of misidentifying the signal with other known sources. If the second derivative

f

̈

GW

can also be measured, the signal can be distinguished from other sources using a GW braking index. Alternatively, coupling LISA with electromagnetic observations of peculiar red giant stars and/or infrared and optical transients, might allow for the disentangling of a Galactic CE from other Galactic and extragalactic GW sources.
Lower-luminosity Obscured AGN Host Galaxies Are Not Predominantly in Major-merging Systems at Cosmic Noon
Authors: Lambrides Erini L. , Chiaberge Marco , Heckman Timothy , Kirkpatrick Allison , Meyer Eileen T. , Petric Andreea , Hall Kirsten , Long Arianna , Watts Duncan J. , Gilli Roberto , Simons Raymond , Tchernyshyov Kirill , Rodriguez-Gomez Vicente , Vito Fabio , de la Vega Alexander , Davis Jeffrey R. , Kocevski Dale D , Norman Colin 
Published: October 2021

Abstract
For over 60 yr, the scientific community has studied actively growing central supermassive black holes (active galactic nuclei, AGNs), but fundamental questions on their genesis remain unanswered. Numerical simulations and theoretical arguments show that black hole growth occurs during short-lived periods (∼107–108 yr) of powerful accretion. Major mergers are commonly invoked as the most likely dissipative process to trigger the rapid fueling of AGNs. If the AGN–merger paradigm is true, we expect galaxy mergers to coincide with black hole accretion during a heavily obscured AGN phase (N
H > 1023 cm−2). Starting from one of the largest samples of obscured AGNs at 0.5 < z < 3.1, we select 40 nonstarbursting lower-luminosity obscured AGNs. We then construct a one-to-one matched redshift and near-IR magnitude-matched nonstarbursting inactive galaxy control sample. Combining deep color Hubble Space Telescope imaging and a novel method of human classification, we test the merger–AGN paradigm prediction that heavily obscured AGNs are strongly associated with galaxies undergoing a major merger. On the total sample of 80 galaxies, we estimate each individual classifier’s accuracy at identifying merging galaxies/postmerging systems and isolated galaxies. We calculate the probability of each galaxy being in either a major merger or an isolated system, given the accuracy of the human classifiers and the individual classifications of each galaxy. We do not find statistically significant evidence that obscured AGNs at cosmic noon are predominantly found in systems with evidence of significant merging/postmerging features.
Resonant Dynamical Friction in Nuclear Star Clusters: Rapid Alignment of an Intermediate-mass Black Hole with a Stellar Disk
Authors: Szölgyén Ákos , Máthé Gergely , Kocsis Bence 
Published: October 2021

Abstract
We investigate the dynamical evolution of an intermediate-mass black hole (IMBH) in a nuclear star cluster hosting a supermassive black hole (SMBH) and both a spherical and a flattened disk-like distribution of stellar-mass objects. We use a direct N-body (φ
GPU) and an orbit-averaged (N-ring) numerical integrator to simulate the orbital evolution of stars and the IMBH. We find that the IMBH’s orbit gradually aligns with the stellar disk if their mutual initial inclination is less than 90°. If it is larger than 90°, i.e., counter-rotating, the IMBH does not align. Initially, the rate of orbital reorientation increases linearly with the ratio of the mass of the IMBH over the SMBH mass, and it is orders of magnitude faster than ordinary (i.e., Chandrasekhar) dynamical friction, particularly for high SMBH masses. The semimajor axes of the IMBH and the stars are approximately conserved. This suggests that the alignment is predominantly driven by orbit-averaged gravitational torques of the stars, a process that may be called resonant dynamical friction. The stellar disk is warped by the IMBH, and ultimately increases its thickness. This process may offer a test for the viability of IMBH candidates in the Galactic Center. Resonant dynamical friction is not limited to IMBHs; any object much more massive than disk particles may ultimately align with the disk. This may have implications for the formation and evolution of black hole disks in dense stellar systems and gravitational wave source populations for LIGO, VIRGO, KAGRA, and LISA.
A Grid of Synthetic Spectra for Subdwarfs: Non-LTE Line-blanketed Atmosphere Models
Authors: Pacheco Thayse A. , Diaz Marcos P. , Levenhagen Ronaldo S. , Coelho Paula R. T. 
Published: October 2021

Abstract
A new grid of detailed atmosphere model spectra for hot and moderately cool subdwarf stars is presented. High-resolution spectra and synthetic photometry are calculated in the range from 1000–10,000 Å using non-LTE fully line-blanketed atmosphere structures. Our grid covers eight temperatures within 10,000 ≤ T
eff [K] ≤ 65,000, three surface gravities in the range 4.5 ≤ log g [cgs] ≤ 6.5, two helium abundances matching two extreme helium-rich and helium-poor scenarios, and two limiting metallicity boundaries regarding both solar ([Fe/H] = 0) and Galactic halos ([Fe/H] = −1.5 and [α/Fe] = +0.4). Besides its application in the determination of fundamental parameters of subdwarfs in isolation and in binaries, the resulting database is also of interest for population synthesis procedures in a wide variety of stellar systems.
A Coscaling Grid for Athena++
Authors: Habegger Roark , Heitsch Fabian 
Published: October 2021

Abstract
We present a coscaling-grid formalism and its implementation in the magnetohydrodynamics code Athena++. The formalism relies on flow symmetries in astrophysical problems involving expansion, contraction, and center-of-mass motion. The grid is evolved at the same time order as the fluid variables. The user specifies grid evolution laws, which can be independent of the fluid motion. Applying our implementation to standard hydrodynamic test cases leads to improved results and higher efficiency, compared to the fixed-grid solutions.
Evolution of Switchbacks in the Inner Heliosphere
Authors: Tenerani Anna , Sioulas Nikos , Matteini Lorenzo , Panasenco Olga , Shi Chen , Velli Marco 
Published: October 2021

Abstract
We analyze magnetic field data from the first six encounters of Parker Solar Probe, three Helios fast streams and two Ulysses south polar passes covering heliocentric distances 0.1 ≲ R ≲ 3 au. We use this data set to statistically determine the evolution of switchbacks of different periods and amplitudes with distance from the Sun. We compare the radial evolution of magnetic field variances with that of the mean square amplitudes of switchbacks, and quantify the radial evolution of the cumulative counts of switchbacks per kilometer. We find that the amplitudes of switchbacks decrease faster than the overall turbulent fluctuations, in a way consistent with the radial decrease of the mean magnetic field. This could be the result of a saturation of amplitudes and may be a signature of decay processes of large amplitude Alfvénic fluctuations in the solar wind. We find that the evolution of switchback occurrence in the solar wind is scale dependent: the fraction of longer-duration switchbacks increases with radial distance, whereas it decreases for shorter switchbacks. This implies that switchback dynamics is a complex process involving both decay and in situ generation in the inner heliosphere. We confirm that switchbacks can be generated by the expansion, although other types of switchbacks generated closer to the Sun cannot be ruled out.
Turbulent Cascade and Energy Transfer Rate in a Solar Coronal Mass Ejection
Authors: Sorriso-Valvo Luca , Yordanova Emiliya , Dimmock Andrew P. , Telloni Daniele 
Published: October 2021

Abstract
Turbulence properties are examined before, during, and after a coronal mass ejection (CME) detected by the Wind spacecraft in 2012 July. The power-law scaling of the structure functions, providing information on the power spectral density and flatness of the velocity, magnetic field, and density fluctuations, were examined. The third-order moment scaling law for incompressible, isotropic magnetohydrodynamic turbulence was observed in the preceding and trailing solar wind, as well as in the CME sheath and magnetic cloud. This suggests that the turbulence could develop sufficiently after the shock, or that turbulence in the sheath and cloud regions was robustly preserved even during the mixing with the solar wind plasma. The turbulent energy transfer rate was thus evaluated in each of the regions. The CME sheath shows an increase of energy transfer rate, as expected from the lower level of Alfvénic fluctuations and suggesting the role of the shock-wind interaction as an additional source of energy for the turbulent cascade.
De l’enfermement à l’internement par contrainte subjective : de quel enfermement s’agit-il pour un jeune ?
Authors: Escobar Puche Alexandra 
Published: October 2021

Historiens, magistrats et sociologues s’accordent pour dire qu’en France une augmentation des centres éducatifs fermés et des établissements pénitentiaires pour mineurs ( epm ) se répandent, que l’enfermement comme solution à la délinquance se profile à l’horizon, et que la punition devient la règle. Comment comprendre ce recours fréquent à l’enfermement à notre époque ? Quelles sont les alternatives à l’incarcération ? Peut-on penser cette question de l’enfermement comme relevant d’un sentiment intime, d’une expérience subjective à rebours d’un enfermement qu’on imposerait de l’extérieur ? Pour essayer d’y répondre, nous aborderons, dans un premier temps, très succinctement, la question du châtiment lié à l’enfermement et à l’incarcération tout en essayant de montrer les implications étymologiques et sociales de la notion de châtiment. Dans un deuxième temps, nous tâcherons de montrer, à travers trois vignettes cliniques, la manière dont l’enfermement peut aussi être pensé comme une expérience subjective, un vécu psychique singulier. Enfin, à travers ces vignettes, nous envisagerons comment le milieu hospitalier peut, à certains moments, alléger la contrainte subjective ou l’impasse ressentie ou vécue par un sujet à un moment donné. Pour ce faire, nous nous appuierons sur le discours psychanalytique comme boussole d’analyse.
L’encoprésie, une lutte à corps perdu
Authors: Guittonneau-Bertholet Mireille 
Published: October 2021

L’emprise exercée parfois précocement sur certains enfants prend souvent pour objet leur corps. C’est par conséquent préférentiellement par leur corps – ici l’encoprésie – que ces enfants tentent de dire et de résister. À partir de la psychothérapie d’un garçon de 4 ans et demi, sont apparus les enjeux narcissiques de ce symptôme : tenter de se constituer un espace psychique et corporel, là où l’emprise récuse au sujet tout droit à l’altérité. Mais une telle solution semble vouée à l’échec. En effet, impossible à tenir dans la durée, le corps qui résiste se transforme en corps qui lâche et se répand, offrant alors pour seul miroir à l’enfant, une identification à l’informe de sa propre substance. Constitué comme « autre » pour se déprendre d’une telle identification, le corps se mue alors en persécuteur, ce qui lui permet, toutefois, de préserver la relation de l’enfant à ses objets d’amour.