bluuebunny/crossref_metadata_2025_split huggingface dataset:
Modern problems of implementation of international financial reporting standards in Russia
Authors: Жердева О.В. , Кусочек К.В. , Мацко А.В. , Боярко А.Ю. 
Published: June 2024

В статье представлены проблемфы, с которыми сталкиваются специалисты при составлении отчетности по международным стандартам. Отмечаются противоречия в российском законодательстве, которые затрудняют внедрение международных стандартов финансовой отчетности. Для привлечения зарубежных инвесторов и клиентов необходимо разбираться и составлять бухгалтерскую (финансовую) отчетность по международным стандартам. Это поможет построению взаимовыгодных экономических связей с иностранными организациями. Внедрение международных стандартов финансовой отчетности в России позволит лучше анализировать работу экономических субъектов различных отраслей и форм собственности.
The article presents the problems faced by specialists when compiling reports according to international standards. It can be noted that there are contradictions and difficulties in Russian legislation that make it difficult to implement international financial reporting standards. However, in order to attract foreign investors and clients, it is necessary to understand and prepare accounting (financial) statements according to international standards. This will help to build mutually beneficial economic ties with foreign organizations. The introduction of international financial reporting standards in Russia will make it possible to better analyze the work of economic entities in various industries and forms of ownership.
Features of 1С: Аccounting 8 for effective accounting
Authors: Лайпанова З.М. , Текеева Д.З. 
Published: June 2024

В статье рассматриваются возможности программного продукта 1С: Бухгалтерия 8 для эффективного ведения учета в организации. Подробно описывается функционал программы, позволяющий автоматизировать бухгалтерские процессы, упростить формирование отчетности, контроль за финансовыми операциями и улучшить работу бухгалтерского отдела. Статья также содержит рекомендации по оптимальному использованию 1С: Бухгалтерия 8 для повышения эффективности учета и улучшения финансового управления в компании.
This article discusses the capabilities of the 1C: Accounting 8 software product for effective accounting in an organization. The author describes in detail the functionality of the program, which allows you to automate accounting processes, simplify the generation of reports, control financial transactions and improve the work of the accounting department. The article also contains recommendations for the optimal use of 1C: Accounting 8 to increase the efficiency of accounting and improve financial management in the company.
Measuring the Level of HRIS Governance Capability in the Automotive Financing Company Using COBIT 2019
Authors: Naufal Muhammad , Sutomo Rudi 
Published: June 2024

In response to the imperative advancements in information technology, companies strive to leverage it for a competitive edge. An automotive financing entity with over 4,000 employees encounters challenges in governing its Human Resources Information System (HRIS). Difficulties include employee service being negatively impacted by delayed HRIS computations, budgets growing faster than regulations, and branch employees not understanding HRIS. The organization intends to use the COBIT 2019 framework to assess its IT governance to address these issues. Based on qualitative interviews and literature reviews, data collection will identify relevant domain processes—APO03, APO06, APO011, APO07, and DSS06—to address the issues. The research reveals that APO03, APO06, APO011, and APO07 are "Largely Achieved" but with identified gaps, while DSS06 is "Fully Achieved." These findings, derived from audit document analysis, will inform recommendations to address process gaps. The company will be presented with these recommendations to enhance its IT governance and management in alignment with COBIT 2019.
How Drama Enhances English-Speaking Skills: The Role of Drama in Teaching English-Speaking Skills in Selected Secondary Schools in Kigali City, Rwanda
Authors: Mugiraneza Emmanuel , Habintwali Alexandre , Kanyambo Jean Damascene , Niyibizi Epimaque 
Published: June 2024

The incorporation of drama in teaching English-speaking skills plays a crucial role in promoting students’ speaking skills. Despite drama being among genres of literature that may improve and sharpen the higher level of students ‘speaking skills, in Kigali City secondary schools, poor speaking skills are due to the low level of students and it is difficult to pronounce some words, which is mostly influenced by the excessive use of their mother tongue. The objective of this research was to identify the role of drama in teaching English-speaking skills in selected secondary schools in Kigali City. This research was qualitatively designed to achieve the general objective "tto find out the extent and role of using drama in teaching English language to promote students’ speaking skills in selected secondary schools in Kigali City." The social-cultural theory of using drama to teach the English language guided this investigation. It used a descriptive research design with a random sample of 100 students and 4 teachers in selected schools in Kigali City from a target population of 1004. Data were collected using questionnaires and interviews to gather primary data. The results of the study revealed that the application of drama features and drama activities in the classroom in teaching English language had positively promoted students’ speaking skills in Kigali City secondary schools, especially in the control group (language combinations). In addition, the results of the study confirmed that students developed a positive attitude when drama was used in classes and could improve their speaking skills. Moreover, the limited use or lack of drama in the non-control group (non-language combinations) led to an unsatisfactory level of English-speaking skills. Therefore, using drama in four selected secondary schools in Kigali City improved students’ speaking skills to the extent of fluency, pronunciation, and accuracy. The research recommends that teachers should be aware of the importance of using drama to increase their learners’ motivation in speaking skills and initiate clubs of speaking competitions through drama.
Accuracy of the scalar magnetometer aboard ESA's JUICE mission
Authors: Amtmann Christoph , Pollinger Andreas , Ellmeier Michaela , Dougherty Michele , Brown Patrick , Lammegger Roland , Betzler Alexander , Agú Martín , Hagen Christian , Jernej Irmgard , Wilfinger Josef , Baughen Richard , Strickland Alex , Magnes Werner 
Published: June 2024

Abstract. This paper discusses the accuracy of the scalar Coupled Dark State Magnetometer on board the Jupiter Icy Moons Explorer (JUICE) mission of the European Space Agency (ESA). The scalar magnetometer, referred to as MAGSCA, is part of the J-MAG instrument. MAGSCA is an optical omnidirectional scalar magnetometer based on coherent population trapping, a quantum interference effect, within the hyperfine manifold of the 87Rb D1 line. The measurement principle is only based on natural constants; therefore, it is in principle drift-free, and no calibration is required. However, the technical realisation can influence the measurement accuracy. The most dominating effects are heading characteristics, which are deviations of the magnetic field strength measurements from the ambient magnetic field strength. These deviations are a function of the angle between the sensor axis and the magnetic field vector and are an intrinsic physical property of the measurement principle of the magnetometer. The verification of the accuracy of the instrument is required to ensure its compliance with the performance requirement of 0.2 nT (1σ) with a data rate of 1 Hz. The verification is carried out with four dedicated sensor orientations in a Merritt coil system, which is located in the geomagnetic Conrad Observatory (COBS). The coil system is used to compensate the Earth's magnetic field and to apply appropriate test fields to the sensor. This paper presents a novel method to separate the heading characteristics of the instrument from residual (offset) fields within the coil system by fitting a mathematical model to the measured data and by the successful verification of the MAGSCA performance requirement.
Incorporating Oxygen Isotopes of Oxidized Reactive Nitrogen in the Regional Atmospheric Chemistry Mechanism, version 2 (ICOIN-RACM2)
Authors: Walters Wendell W. , Takeuchi Masayuki , Ng Nga L. , Hastings Meredith G. 
Published: June 2024

Abstract. The oxygen isotope anomaly (Δ17O = δ17O − 0.52 × δ18O > 0) has proven to be a robust tool for probing photochemical cycling and atmospheric formation pathways of oxidized reactive nitrogen (NOy). Several studies have developed modeling techniques to implicitly model Δ17O of NOy molecules based on numerous assumptions that may not always be valid. Thus, these models may be oversimplified and limit our ability to compare model Δ17O values of NOy with observations. In this work, we introduce a novel method for explicitly tracking Δ17O transfer and propagation into NOy and odd oxygen (Ox), integrated into the Regional Atmospheric Chemistry Mechanism, version 2 (RACM2). Termed ICOIN-RACM2 (InCorporating Oxygen Isotopes of NOy in RACM2), this new model includes the addition of 55 new species and 729 replicate reactions to represent the propagation of Δ17O derived from O3 into NOy and Ox. Employing this mechanism within a box model, we simulate Δ17O for various NOy and Ox molecules for chamber experiments with varying initial nitrogen oxides (NOx = NO + NO2) and α-pinene conditions, revealing response shifts in Δ17O linked to distinct oxidant conditions. Furthermore, diel cycles are simulated under two summertime scenarios, representative of an urban and rural site, revealing pronounced Δ17O diurnal patterns for several NOy components and substantial Δ17O differences associated with pollution levels (urban vs. rural). Overall, the proposed mechanism offers the potential to assess NOy oxidation chemistry in chamber studies and air quality campaigns through Δ17O model comparisons against observations. The integration of this mechanism into a 3-D atmospheric chemistry transport model is expected to notably enhance our capacity to model and anticipate Δ17O across landscapes, consequently refining model representations of atmospheric chemistry and tropospheric oxidation capacity.
Research on Optimization Design of Heliostat Field Based on Genetic Algorithm
Authors: Lu Jianqi 
Published: June 2024

This article aims to design various variable parameters of the heliostat field while achieving the rated power of the heliostat field is an innovative solar heating system that focuses solar radiation on the absorption tower through a reflector, thereby generating high-temperature heat energy. This article mainly discusses the performance analysis and parameter optimization of the heliostat field to achieve optimal performance while meeting the rated power requirements. A simulated solar model was established using a three-dimensional Cartesian coordinate system, taking into account the effects of solar altitude angle and direct normal irradiance. The model in this paper comprehensively considers the effects of shadow occlusion loss, cosine efficiency, atmospheric transmittance, collector truncation efficiency, and mirror reflectance on the mirror field. To solve the problem, it is necessary to establish a three-dimensional coordinate system model, with the position of the absorption tower as the origin position of the coordinate system. Then, based on the size and installation height of the heliostat, the position of each heliostat is obtained, and optimized design is carried out to ensure that the total output thermal power is within the rated power range. Therefore, this article establishes a three-dimensional coordinate system model, taking the position of the absorption tower as the origin position of the coordinate system. Based on the size and installation height of the heliostat, the position of each heliostat is obtained. The annual average optical efficiency, annual average output thermal power, and annual average output thermal power per unit mirror area of the heliostat field are optimized and solved using genetic algorithm.
Research On the Heat Output of Heliostat Field Based on Microelement Method
Authors: Chen Mengqi , Li Lijun , Yang You 
Published: June 2024

The optimal arrangement of heliostat field is of great significance to energy utilization, and the rational arrangement of heliostat field is firstly to accurately calculate the heat output of heliostat field. To calculate the heat output of the heliostat field, first calculate the optical efficiency of the heliostat. After geometrical optical analysis, the micro-element method and the cross-product method can be used to determine whether the incident or reflected light on each area of the micro-element is occluded by the shadow of the tower or other heliostats, so that the shadow occlusion efficiency can be calculated. Then using the transformation of the optical cone coordinate system and the mirror field coordinate system and the symmetry of the incident light and reflected light with respect to the normal vector of the heliostat, so as to determine whether the reflected ray falls into the receiving range of the collector. So the truncation efficiency of the collector is solved. Then the optical efficiency of the heliostat is obtained by the formulas of specular reflectance, atmospheric transmittance and cosine efficiency. Finally, using the normal radiation irradiance formula, the heat output of the heliostat field is obtained. The annual average heatoutput obtained by the formula is 38.5MW.
Iron Brother relations under The Belt and Road Initiative
Authors: Tang Jun 
Published: June 2024

In 1951，China established diplomatic relations with it’s neighbouring country Pakistan. Over the past 71 years, the two sides developed good-neighborly friendship and mutually beneficial cooperative relations on the basis of the Five Principles of Peaceful Coexistence. Under the back ground of The Belt and Road Initiative, the two sides enhanced the relations to all-weather strategic partnership, which is known as Iron Brother relations as well. CPEC is a model project of the Belt and Road Initiative, since it will boost economic development and create new business and job opportunities, helping to reduce poverty in Pakistan. CPEC will improve trade and linkage between China and Pakistan and the rest of the world by opening new opportunities, optimizing business, and enhancing cooperation in accordance with the win-win model. By reviewing the Belt and Road Initiative and CPEC, this paper is to explore how the friendship of the two sides developed and what lessons can be learned from this model international friendship. The paper discusses the national interests, fundamental diplomatic principles, and the blueprint of building a community of shared human destiny respectively.
The Role Of Organizational Commitment In Mediating The Influence Of Transformational Leadership And Organizational Culture On Employee Performance
Authors: Sholihin Mokhamad , Suswati Endang , Priyatna Navi Muda 
Published: June 2024

This study aims to examine and analyze the influence of: 1) transformational leadership on organizational commitment, 2) organizational culture on organizational commitment, 3) transformational leadership on performance, 4) organizational culture on performance, 5) organizational commitment on performance, 6) transformational leadership on employee performance through organizational commitment, 7) organizational culture on employee performance through organizational commitment. This research uses an explanatory research approach, conducted at the SATPOL PP office of Mojokerto Regency. The population amounted to 59 civil servants, then sampled by census techniques. Primary data related to research variables were obtained through questionnaires given directly to respondents. Once the data is collected, it is further analyzed using path analysis. However, previously tests were carried out on validity, reliability and classical assumptions. To test the hypothesis, a t-test with an alpa of 5% is used, and to determine the organizational commitment to act as a mediator, the Sobel test with an alpa of 5% is used. The results of this study prove that: 1) transformational leadership has a significant effect on organizational commitment; 2) organizational culture has a significant effect on organizational commitment; 3) transformational leadership has no effect on employee performance; 4) organizational culture has a significant effect on performance; 5) organizational commitment has no effect on employee performance; 6) organizational commitment does not play a role in mediating the influence of transformational leadership on performance; 7) Organizational commitment plays a role in mediating the influence of organizational culture on performance.
Adhesive wear characteristics of mono and hybrid CF/Ep composite with nano-HAP filler
Authors: GURKAR SOMASHEKAR Divya , BETTAHALLI ESWAREGOWDA Naveena , BHEEMAPPA Suresha 
Published: June 2024

Composites materials with more than two reinforcing materials are called hybrid composites. Tailoring the composites by hybridizing fillers, fibers and matrix will yield better properties compared to mono-composites. Hence, an effort has been made in the current research work to develop carbon fiber epoxy hybrid nanocomposites, comprising different weight percentage of Hydroxyapatite (HAP) to evaluate the potential effects on tribological properties using two body sliding wear method. Taguchi technique (L27 array) has been adopted to investigate the impact of parameters such as filler inclusion (0%, 1.5%, and 3%), load (30, 45, and 60 N), sliding velocity (1, 2, and 3 m·s‒1) and distance (1000, 2000, and 3000 m·s‒1) on wear loss of developed composite. It was observed that the combination of 1.5 wt% HAP composite showed the lowest Ks and the COF. The combination of 1.5 wt% HAP filler, 1 m·s‒1 sliding velocity, 45 N load and 3000 m sliding distance exhibited the lower Ks and COF of 0.44652 × 10‒14 (m3·Nm‒1) and 0.136 respectively. The significance of the parameters was assessed using analysis of variance, revealing that the filler's contribution significantly impacted wear resistance. Developed mathematical model using Regression analysis and the predicted values from K-Nearest Neighbors (KNN) have showed good agreement with experimental values. Micrograph images were captured to analyze the wear mechanisms evident on worn surfaces, revealing failure mechanisms such as extensive matrix damage, fiber exposure resulting from matrix removal, and fiber breakage.
Eurhythmics for Autism and other Neurophysiologic Diagnoses: A Sensorimotor Music-Based Treatment Approach (Dorita Berger)
Authors: Habron-James Bethan 
Published: June 2024

This is a review of the book "Eurhythmics for Autism and other Neurophysiologic Diagnoses: A Sensorimotor Music-Based Treatment Approach" authored by Dorita Berger.
Title: Eurhythmics for Autism and other Neurophysiologic Diagnoses: A Sensorimotor Music-Based Treatment Approach | Author: Dorita Berger | Year: 2016 | Publisher: Jessica Kingsley | Pages: 261 | ISBN: 978 1 84905 989 3
Evaluating the robustness of an AI pathfinder application on eligibility criteria in multiple myeloma trials using real-world data and historical trials
Authors: Jreich Rana , Zhang Hao , Meng Zhaoling , Wang Fei 
Published: June 2024

Background:
Eligibility criteria are pivotal in achieving clinical trial success, enabling targeted patient enrollment while ensuring the trial safety. However, overly restrictive criteria hinder enrollment and study result generalizability. Broadening eligibility criteria enhances the trial inclusivity, diversity and enrollment pace. Liu
et al.
proposed an AI pathfinder method leveraging real-world data to broaden criteria without compromising efficacy and safety outcomes, demonstrating promise in non-small cell lung cancer trials.
Aim:
To assess the robustness of the methodology, considering diverse qualities of real-world data and to promote its application.
Materials/Methods:
We revised the AI pathfinder method, applied it to relapsed and refractory multiple myeloma trials and compared it using two real-world data sources. We modified the assessment and considered a bootstrap confidence interval of the AI pathfinder to enhance the decision robustness.
Results & conclusion:
Our findings confirmed the AI pathfinder's potential in identifying certain eligibility criteria, in other words, prior complications and laboratory tests for relaxation or removal. However, a robust quantitative assessment, accounting for trial variability and real-world data quality, is crucial for confident decision-making and prioritizing safety alongside efficacy.
Image of Europe 2022-2023 in Russian state media: analysis of dictionary definitions
Authors: Фадеев А.Б. 
Published: June 2024

в настоящем исследовании рассматривается медиаобраз Европы после начала специальной военной операции на Украине, сформированный с помощью материалов российских государственных СМИ. Основным методом анализа предложенных в исследовании материалов стал анализ словарных дефиниций с использованием толковых словарей русского языка С.И. Ожегова, Д.Н. Ушакова, Т.Ф. Евремовой, С.А. Кузнецовой и фразеологического словаря русского языка Е.Н. Телия. Метод анализа словарных дефиниций был выбран после ознакомления с работами лингвистов, изучавших данный метод анализа, таких как Ю.Д. Апресян, И.А. Стернин, Г.Ф. Богачёвой и других. Из материалов государственных СМИ: фрагментов телевизионных программ, а также цитат из государственных газет и информационных агентств, были выделены ключевые смыслообразующие слова, которые были подвергнуты толкованию с помощью данных словарей. В ходе анализа материалов СМИ была получена следующая лексема: "зависимый". В результате проведённого исследования данная лексема представлена как маркер образа слабой и несамостоятельной Европы, формируемого российскими государственными СМИ.
this study examines the media image of Europe after the beginning of the special military operation in Ukraine, formed with the help of materials of the Russian state media. The main method of analyzing the materials proposed in the study was the analysis of dictionary definitions using the explanatory dictionaries of the Russian language by S.I. Ozhegov, D.N. Ushakov, T.F. Evremova, S.A. Kuznetsova and the phraseological dictionary of the Russian language by E.N. Telia. The method of analyzing dictionary definitions was chosen after familiarizing with the works of linguists who studied this method of analysis, such as Yu.D. Apresyan, I.A. Sternin, G.F. Bogacheva and others. From the materials of the state mass media: fragments of television programs, as well as quotations from state newspapers and news agencies, the key meaning-forming words were identified and subjected to interpretation with the help of these dictionaries. In the course of analyzing the media materials the following lexeme was obtained: "dependent". As a result of the study, this lexeme was presented as marker of the image of a weak and non-self-reliant Europe formed by the Russian state media.