bluuebunny/crossref_metadata_2025_split huggingface dataset:
Computed tomography of acute orbital trauma in children: a retrospective study
Authors: Ochilov A. R. , Akhadov T. A. , Timofeeva A. V. , Zajtseva E. S. , Bozhko O. V. , Ublinsky M. V. , Dmitrenko D. M. , Voronkova E. V. , Savitskaya A. N. 
Published: October 2024

INTRODUCTION: Orbital injuries account for 36 to 64% of all blunt trauma to the facial bones. Diagnosis of orbital wall fractures is carried out using conventional radiography in several projections and computed tomography; magnetic resonance imaging is less commonly used. Often, due to the small displacement of orbital bone fragments, X-ray diagnosis is difficult. Multislice CT with reconstruction of sagittal, coronal projections and 3D in the bone window in such cases is the best visualization method. However, there are still no clear indications for the use of each method and there is no complete view of the CT characteristics of orbital damage.OBJECTIVE: To study the diagnostic value of computed tomography of orbital fractures in pediatric patients with acute trauma.MATERIAL AND METHODS: Retro- and prospectively analyzed the results of CT scans of 94 patients with facial fractures from 01/01/2023 to 09/01/2023 to assess combined orbital injuries. Orbital fractures were detected in 63 children (67.0%). There were 44 boys (69.84%), 19 girls (30.15%) aged from 7 months to 17 years 10 months (average age 10.3). Statistics: For statistical analysis, the method of calculating the nominal correlation using the Kramer coefficient (V) using the IBM SPSS Statistics software package was used.RESULTS: Concomitant injury was observed in 30 (47.6%); isolated 33 (52.36%). The number and frequency of fractures observed were as follows: superior wall of the orbit — 39 (61.9%); zygomatic complex — 19 (30.1%); lower wall of the orbit — 43 (68.2%); nasal bone — 17 (26.9%); lower jaw — 6 (9.5%); medial wall of the orbit — 28 (44.4%); upper jaw — 27 (42.8%); alveolar process — 6 (9.5%); isolated zygomatic arch — 14 (22.2%); Le Fort type I — 1 (1.5%); Le Fort type II — 2 (3.1%); and Le Fort type III — 0 (0%). Orbital hematomas were found in 25 patients (39.6%). It was revealed a strong correlation between the presence of contiguous skull fractures and multiple skull fractures (V=0.878, p<0.001), frontal sinus fractures and frontal sinus hemosinus (V=0.69, p<0.001).CONCLUSION: Orbital fractures are a frequent type of facial fracture occurring in children with blunt isolated and combined trauma. In children with blunt trauma, head CT combined with clinical examination is currently the optimal tool for diagnosing clinically significant orbital injuries. There is a strong correlation between orbital hematomas and orbital vault fractures, orbital hematomas and lattice fractures, adjacent skull and orbital vault fractures, and adjacent skull and lattice fractures. CT examination should include multiplanar (in coronal and sagittal planes) and 3D reconstructions, which help to assess the extent of the fracture, the presence of diastasis, the degree of muscle impingement. Based on the data obtained, the clinician determines the need for surgical intervention.
Digital Supply Chain and Business Performance: The Case of the Oil and Gas Industry
Authors: Jusoh Anis , Mahmood Rosman , Ahmad Zuriyati , Mohd Zahari Ahmad Suffian 
Published: October 2024

A competitive global business competition requires a firm to formulate a competitive strategy in supply chain management. The transformation from manual to digital management is also necessary for the oil and gas industry. A digital supply chain is a management approach that uses technology to manage the flow of goods, information, and finance across the entire supply chain. This study attempts to evaluate the impact of the digital supply chain on business performance in the oil and gas industry. The study sample was 523 PETRONAS staff members who were involved in operating two main units, namely, a gas processing and oil refinery. The results of multiple regression analysis found that the digital supply chain significantly and positively influences firm performance across the three study samples, namely gas processing, oil refinery, and the overall sample. Technology-driven supply chain management has had a significant positive impact on every aspect of the supply chain. This can be observed in enhanced efficiency, improved visibility, time savings, and increased company competitiveness. Nonetheless, the influence of the digital supply chain is not absolute because other factors such as communication, competence, transparency, and training empirically affect the firm's performance. All of these factors are complementary to the effectiveness of digital supply chain implementation. In line with this, steps are being taken to optimize digital applications across all aspects of the supply chain, along with certain elements related to human capital, to create a unique resource capable of fostering competitive advantage and enhancing firm performance.
Local Income Inequality and the Value of Corporate Tax Responsibility
Authors: Farnsel Curtis A. , Neuman Erica L. 
Published: October 2024

ABSTRACT
Corporate tax responsibility, or the obligation of companies to pay their “fair share” of taxes, is increasingly perceived as a component of firms’ social responsibility. Considering tax payments through the redistributive function, we examine how the association between corporate tax responsibility and firm value varies based on the presence of a salient social issue—local income inequality. Firms headquartered in areas of average income inequality have a negative relation between effective tax rate (ETR) and firm value, consistent with traditional economic theory and prior research. However, as local income inequality rises above average, the relation between ETR and firm value becomes more favorable (i.e., less negative). We interpret these findings as evidence that the relation depends on the salience of tax payments as a social issue. Further, the results are substantiated by firms whose socially responsible tax payments are consistent with their reputation as good corporate citizens.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: D22; H23; H25; H32.
How to Create a Practitioner-Focused Academic Research Synthesis
Authors: Hoang Kris , Luo Yi , Salterio Steven E. 
Published: October 2024

ABSTRACT
Practitioner-focused research syntheses are widely used in many disciplines as an effective, routine means to transfer knowledge from research to practice. We suggest that accounting academics develop research skills to enable them to create a practitioner-responsive research synthesis. We provide a step-by-step primer for conducting and reporting results on a focal research question in a research synthesis. We draw from our experience in creating a practitioner-validated research synthesis on issues related to group audits to illustrate the process concretely. This paper addresses the mindset necessary to assemble and convey research findings relevant to practitioners. Our goal is to equip accounting researchers with tools to develop high-quality research syntheses comparable to those that other disciplines use in communicating with their practitioner communities.
Mitigating Normal Form Violations Using Resources-Events-Agents, Resources-Events-Agents-Locations, and Hierarchy: A Knowledge-Based Approach
Authors: O’Leary Daniel E. 
Published: October 2024

ABSTRACT
Resources-Events-Agents (REA) accounting database systems knowledge can facilitate identification of normal form in databases that are not REA-compliant. This paper examines several database snippets, drawn from Oracle database materials, that have normal form violations and determines that knowledge of REA/REAL entity models (REA-Compliance) provides information that can be used to find those normal form violations in relational tables. We find that REA/REAL knowledge provides a capability that has not been fully leveraged, providing a link between the real-world and academic accounting database systems.
Data Availability: Data are published in the paper.
JEL Classifications: M4.
Will Courts Accept or Dismiss Expert Accounting Testimony? The Case of James v. Trump
Authors: Tinkelman Daniel 
Published: October 2024

ABSTRACT
This paper uses the court records in the recent civil litigation in New York over Donald Trump’s personal financial statements to consider factors that affect how courts view expert accounting testimony. It also discusses common approaches attorneys use to try to limit or discredit expert testimony and suggests critical factors for forensic accountants to consider.
Data Availability: Data are available from public sources cited in the text.
JEL Classifications: M41; M42; M49.
ORSO: The Organizational Structure Ontology
Authors: Geerts Guido L. , O’Leary Daniel E. 
Published: October 2024

ABSTRACT
Organizational structure information is deeply embedded in the different functional activities of accounting. This paper presents ORSO (ORganizational Structure Ontology), an ontology for describing organizational structures that can be reasoned with as part of accounting applications, developed following the principles and guidelines of design science research. ORSO allows the representation of key organizational constructs to meet internal and external accounting needs, including financial reporting requirements, analysis of an organization’s governance structure, economic analysis of agent and group performance, the definition and monitoring of controls, and responding to political and social inquiries about agents and other needs. A prototype is presented that demonstrates three possible types of applications of ORSO systems: (1) analysis of organizational structures, (2) accounting analysis through the integrated use of Resource-Event-Agent (REA) transaction data and ORSO specifications, and (3) constraint definition and monitoring.
Data Availability: Additional information is available from the authors.
JEL Classifications: M4.
Managing Employee Retention Concerns: Evidence from U.S. Census Data
Authors: Labro Eva , Omartian James D. 
Published: October 2024

ABSTRACT
Using Census microdata on 28,000 manufacturing plants, we examine how firms manage employee retention concerns. In response to reductions in the local unemployment rate, plants take additional steps beyond increasing compensation. First, plants adjust bonus architecture to ensure bonuses can be paid. Second, plants offer more agency to employees by deploying high-involvement work practices that generate longer-term commitment. Third, plants pull these retention levers less when they have high availability and use of data as this reduces the adverse effects of employee turnover on organizational knowledge. These results are robust to using the fracking revolution as a shock increasing firms’ retention concerns. Additionally, we observe that although compensation increases tend to spill over to other plants within the same firm—aligning with theories of inequity aversion—adjustments to bonus architecture and the provision of employee agency do not, suggesting these may be more cost-effective strategies for multiplant firms.
JEL Classifications: J63; M51; M54.
Incremental Prognostic Value of a Coronary Heart Disease Polygenic Risk Score in Type 2 Diabetes
Authors: Mordi Ify R. , Li Ivy , George Gittu , McCrimmon Rory J. , Palmer Colin N. , Pearson Ewan R. , Lang Chim C. , Doney Alex S. 
Published: October 2024

OBJECTIVE
The recent availability of cardiovascular risk-reducing type 2 diabetes (T2D) therapies makes it imperative to optimally identify individuals who could derive benefit. Current clinical risk prediction may misclassify individuals as low risk and could be improved. Our aim was to determine the incremental prognostic value of a coronary heart disease (CHD) genome-wide polygenic risk score (PRS) to a clinical risk score in prediction of major adverse cardiovascular events (MACE) in patients with T2D.

RESEARCH DESIGN AND METHODS
We evaluated 10,556 individuals with T2D aged 40–79 years without a prior cardiovascular hospitalization. We calculated 10-year clinical cardiovascular risk at the date of recruitment using the Pooled Cohort Equation (PCE Risk) and constructed a CHD PRS. The primary outcome was time to first MACE incidence, and we assessed the additional incremental predictive value of the CHD PRS to the PCE risk.

RESULTS
At 10 years, there were 1,477 MACE. After adjustment for clinical risk, the CHD PRS was significantly associated with MACE (hazard ratio [HR] 1.69 per SD increase, 95% CI 1.60–1.79). Individuals with PCE Risk &lt;7.5% but in the top quintile of CHD PRS had a significantly increased likelihood of MACE (HR 10.69, 95% CI 5.07–22.55) compared with those in the lowest. The addition of the PRS to the clinical risk score led to significant improvements in risk prediction, particularly in those at low clinical risk.

CONCLUSIONS
The addition of a CHD PRS to clinical assessment improved MACE prediction in T2D individuals without prior cardiovascular disease, particularly in those at low clinical risk.
Алгоритм имитации отжига для задачи выбора непрерывнолитых заготовок на складе металлургического предприятия
Authors: Андреев С.М. , Щеголихин И.С. 
Published: October 2024

На складе слябов металлургического предприятия непрерывнолитые заготовки укладываются в штабеля, затем извлекаются в соответствии с заказом на извлечение. От выбора слябов в качестве элементов заказа зависит число их перекладываний. В данной работе исследуется алгоритм имитации отжига, адаптированный для задачи выбора слябов, с целью минимизировать число их перекладываний. Для предложенного алгоритма проведены тесты и сравнение с точным решением. Результаты вычислительного эксперимента показывают, что для выбранных тестовых задач алгоритм имитации отжига находит оптимальное решение за малое время.
In the slab warehouse at the steelworks, continuously cast billets are stacked and then retrieved according to the retrieval order. The selection of slabs as order elements determines the number of slab reloads. In this paper, a simulated annealing algorithm adapted to the slab selection problem is investigated to minimise the number of slab reshuffles. For the proposed algorithm, tests are carried out and compared with the exact solution. The results of the computational experiment show that for the selected test problems the simulated annealing algorithm gives optimal solutions within a short time.
Эволюция системы жанров в киберпространстве: преемственность и инновации
Authors: Кислицына Н.Н. , Норец М.В. 
Published: October 2024

Современные коммуникационные технологии, являясь продуктом техногенной революции, оказали значимое влияние на языковое сознание: восприятие, порождение и процедуру передачи знаний между людьми. В работе описываются особенности трансформации коммуникационного пространства, которая обусловлена развитием глобальной сети Интернет; проводится параллель между понятиями ноосферы и киберпространства, понимаемого как сущность, позволяющая осуществлять коммуникацию между индивидуумами и социальными группами в разных частях мира. Целью исследования является характерологическое описание лингвокогнитивных особенностей жанра блога как отдельного вида интернет-коммуникации, выявление его онтологической значимости, а также определение взаимовлияния компонентов диады «язык-мышление» в условиях компьютерно-опосредованной коммуникации в киберпространстве.
Modern communication technologies, being a product of technogenic revolution, have had a significant impact on human consciousness: perception, generation and the procedure of knowledge transfer between people. The features of transformation of communicative space which is caused by the development of the Internet are described and the concepts of noosphere and cyberspace are compared in the paper. Cyberspace is understood as the entity that allows carrying out communication between individuals and social groups in different parts of the world. The purpose of the work is the characterological description of linguo-cognitive features of a blog as the Internet genre, the identification of its ontological importance and the analysis of language-mind interference under conditions of the computer-mediated communication in a cyberspace.
Нравственная ретроспекция в темпоральной структуре мемуаров Давида Самойлова «Памятные записки»
Authors: Лаврова С.Ю. 
Published: October 2024

В статье рассматривается языковая семантика «нравственной ретроспекции» как концептуального образования, характеризующего автобиографический нарратив мемуаров Д. Самойлова «Памятные записки». Предметом исследования выступают конситуативно обусловленные высказывания с семантикой нравственности, выражающие специфику репрезентации ментального авторского «Я». Выявляются сущностные характеристики концептуального образования «Нравственная ретроспекция» как авторского сложного концепта. Устанавливается, что нравственная ретроспекция в автобиографическом нарративе мемуаров формирует культурный темпоральный код автора, определяющий семантическую структуру текста с учетом компонентов системы нравственной философии. Обосновывается специфика нравственной ретроспекции в структуре автобиографического нарратива как внутритекстовой и внетекстовой категории.
The article examines the linguistic semantics of “moral retrospection” as a conceptual construct characterizing the autobiographical narrative of D. Samoilov's memoirs “Memorable Notes”. The subject of the study is constitutively conditioned statements with the semantics of morality, expressing the specifics related to the representation of the author's mental self. The essential characteristics of the conceptual education “Moral retrospection” as an author's complex concept are revealed. It is established that moral retrospection in the autobiographical narrative of memoirs forms the cultural temporal code of the author, which determines the semantic structure of the text, taking into account the components of the moral philosophy system. The specificity of moral retrospection in the structure of the autobiographical narrative as an intra-textual and extra-textual category is substantiated.
Роль волонтерской деятельности в обеспечении процессов социализации младших школьников
Authors: Беляева О.А. 
Published: October 2024

Статья посвящена оценке характера влияния волонтерской деятельности на значимые аспекты социализации, формирование ряда личностных характеристик и общий уровень воспитанности младших школьников. Уточняется роль волонтерства как особой формы социальной инициативы и активности детей в обеспечении их социальной адаптации и активности, личностной автономности, приверженности гуманистическим ценностям. На основании сравнения двух выборок респондентов, участников волонтерских проектов и их сверстников, не имеющих такого опыта, доказан существенный потенциал добровольчества в создании условий для личностного развития и обеспечения социальных компетенций выпускников начальной школы.
The article deals with assessing the impact of volunteer activity on significant aspects of socialization, the development of a number of personal characteristics and the general level of younger schoolchildren’s upbringing. The author clarifies the role of volunteering as a special form of social initiative and activity of children in ensuring their social adaptation and activity, personal autonomy, and commitment to humanistic values. Based on a comparison of two samples of respondents, participants in volunteer projects and their peers who do not have such experience, the significant potential of volunteerism in establishing conditions for personal development and ensuring social competencies of primary school graduates has been proven.
Модель оптимального распределения заказов на производство стали между плавками на основе унификации химических составов
Authors: Карачунов А.Г. , Ершов Е.В. 
Published: October 2024

Авторы предлагают решение задачи оптимального распределения неоднородных ресурсов для повышения эффективности планирования сталеплавильного производства. В статье описывается модель оптимального распределения заказов на производство стали между плавками на основе унификации химических составов стали. В модели используются алгоритмы, обеспечивающие решение задачи составления производственного расписания в рамках оперативного планирования за приемлемое время. Результатом применения описанной модели является план распределения заказов на производство различных марок стали между плавками, оптимальный с точки зрения объема и стоимости производимого металла.
The authors propose a solution to the problem of optimal distribution of heterogeneous resources to improve the efficiency of steelmaking planning. The article describes a model of optimal distribution of orders for steel production between smelts based on the unification of chemical compositions of steel. The model uses easy-to-implement algorithms that provide a solution to the problem of making a production schedule within the framework of operational planning within acceptable time. The result of applying the described model is a plan for distributing orders for the production of various steel grades between smelts, optimal in terms of the cost and the volume produced.
Информационная система для обучения медицинского персонала
Authors: Кочкин Д.В. , Шагина А.А. , Швецов А.Н. 
Published: October 2024

В данной статье рассматривается проблема обучения медицинского персонала. В качестве инструмента, направленного на решение данной проблемы, предлагается использовать специально созданное обучающее приложение. В результате были разработаны алгоритм использования программы по обучению персонала работе в медицинской информационной системе, модель взаимодействия элементов, диаграмма логической базы данных, а также структура обучающего приложения. При моделировании учитывались отдельные элементы системы и причинно-следственные связи, которые являются существенными для достижения цели исследования.
This article deals with the problem of training medical personnel. As a tool aimed at solving this problem, it is proposed to use a specially designed training application. As a result, the algorithm of using the program to train personnel to work in the medical information system, the model of interaction of elements, the diagram of the logical database and the structure of the training application were developed. The modeling has taken into account the individual elements of the system and the cause-and-effect relationships that are essential for achieving the goal of the study.
Информационный вес тревожного сообщения как показатель эффективности технического средства обнаружения
Authors: Рычаго М.Е. 
Published: October 2024

Статья посвящена вопросам получения расчетных оценок информационного веса сообщения о тревоге, вырабатываемого техническим средством обнаружения в результате негативного воздействия произвольного характера. Построены расчетные примеры и предложен алгоритм вычисления информационной емкости, в зависимости от геометрии формируемой зоны обнаружения и настроек чувствительности технического средства. Приведена классификация технических средств обнаружения по степени информативности тревожного сообщения и высказаны некоторые предложения по совершенствованию существующих моделей и алгоритмов получения комплексных оценок эффективности охранных систем в рамках рассмотренного в статье информационного подхода.
The article examines calculated estimates of the information weight of an alarm message generated by a technical detection tool as a result of an arbitrary negative impact. Calculation examples are constructed and an algorithm for calculating the information capacity is proposed, depending on the geometry of the formed detection zone and sensitivity settings of the technical means. The author gives the classification of detection equipment according to the degree of information content of the alarm message and makes some suggestions to improve existing models and algorithms for obtaining comprehensive assessments of the security system effectiveness within the framework of the information approach considered in the article.