bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analysis of financial risks in the enterprise CJSC “Tommoloko”
Authors: Косьянова Г.Г. , Соловьева Н.Е. , Осадчая К.И. , Лисицкий А.Н. 
Published: June 2024

В статье исследуются понятие, виды и значение финансовых рисков. Проведен анализ финансового состояния на примере ЗАО «Томмолоко», где представлены финансовые показатели и коэффициенты, влияющие на вероятность возникновения финансовых рисков в деятельности предприятия. Также анализируются вероятность банкротства предприятия. В заключение сделаны выводы.This article examines the concept, types and significance of financial risks. The analysis of the financial condition is carried out on the example of CJSC Tommoloko, which presents financial indicators and coefficients that affect the likelihood of financial risks in the company’s activities. The probability of bankruptcy of the enterprise is also analyzed. In conclusion, conclusions are drawn.
Practical approaches to using KPI tools in russian retail business
Authors: Максимов М.И. , Мехтиева Н.М. 
Published: June 2024

В статье анализируется опыт ведущих организаций русского ритейла в вопросах создания архитектуры системы KPI, выбора инструментов и методов ее реализации, использования результатов работы KPI. Показана важность вовлеченности всех сотрудников организации, от высшего руководства до низших эшелонов, в разработку и соблюдение ключевых показателей эффективности, чтобы система действительно была эффективной и выступала в роли драйвера компании в достижении поставленных тактических и стратегических целей. При помощи инструментов KPI доказывается, что стратегический подход к развитию организации практически не реализуем без использования парадигмы контроллинга как инфраструктурного элемента любой бизнес-стратегии.
This article discusses the importance of key performance indicators for setting up and improving the effectiveness of an organization’s management system aimed at assessing the effectiveness of the organization’s activities. The focus is on the performance evaluation system in the tasks of optimizing the decision-making process in an organization. That is, the selection of suitable key performance indicators, the sustainability of these indicators in a turbulent environment, as well as the specifics of performance measurement indicators. The article also considers problems that may arise during the development process and gives some advice on how to deal with them. The broader conclusions arising from the study can be used in general assessments of management systems and will be of practical use to organizations intending to implement assessment systems based on key performance indicators. Key performance indicators can be used to improve performance reporting, identify training needs and improve the quality of human capital, and align strategies and tactics with the current state of the business environment. Through the prism of KPIs, the need for “responsible management” mechanisms is demonstrated as an effective decision-making tool capable of managing a company in today’s highly competitive environment.
The general state of legal regulation of economic dependence relations
Authors: Зумакулова З.А. , Хавжокова З.Б. 
Published: June 2024

Состояние экономической зависимости в современной практике предпринимательства – тема непопулярная и малоизученная. В статье рассматриваются формы экономической зависимости, существующие между различными хозяйствующими субъектами, приводятся примеры возможности правового регулирования в таких ситуациях.
The state of economic dependence in modern business practice is an unpopular and poorly studied topic. The article examines the forms of economic dependence that exist between different business entities, provides examples of the possibility of legal regulation in such situations.
Impact of Cultural Intelligence on Expatriate Performance in Multinational Corporations in Ghana
Authors: Mensah Kofi 
Published: June 2024

Purpose: The aim of the study was to assess the impact of cultural intelligence on expatriate performance in multinational corporations in Ghana.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: A study on the impact of cultural intelligence (CQ) on expatriate performance in multinational corporations (MNCs) operating in Ghana revealed significant correlations between CQ and various performance dimensions. Expatriates with higher levels of CQ demonstrated greater adaptation to the local culture, improved communication effectiveness, and higher job performance. These findings underscore the importance of cultural intelligence as a

critical competency for expatriates navigating diverse cultural contexts, particularly in emerging markets like Ghana. Additionally, the study highlighted the need for MNCs to prioritize CQ development programs to enhance the success of expatriate assignments and improve overall organizational performance in culturally diverse environments.
Implications to Theory, Practice and Policy: Social learning theory, self-efficacy theory and cultural distance theory may be use to anchor future studies on assessing the impact of cultural intelligence on expatriate performance in multinational corporations in Ghana. Develop and implement targeted cultural intelligence training programs for expatriates to enhance their effectiveness in diverse cultural environments. Advocate for the integration of cultural intelligence assessments into the selection and recruitment processes for expatriate assignments within MNCs.
Influence of Digital Transformation on Firm Performance in the Service Industry in United States
Authors: Smith John 
Published: June 2024

Purpose: The aim of the study was to assess the influence of digital transformation on firm performance in the service industry in the United States.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: The adoption of digital technologies such as cloud computing, big data analytics, and artificial intelligence has led to improved operational efficiency, enhanced customer experiences, and increased competitive advantage for service firms. These advancements have enabled firms to streamline processes, personalize services, and optimize resource allocation, thereby driving revenue growth and profitability. Moreover, digital transformation has facilitated greater agility and innovation, allowing firms to adapt to

changing market dynamics and capitalize on emerging opportunities. However, challenges such as cybersecurity threats, data privacy concerns, and workforce skill gaps remain pertinent, highlighting the importance of strategic planning and investment in digital capabilities. Overall, the findings underscore the transformative power of digital technologies in shaping the performance and competitiveness of service firms in the United States.
Implications to Theory, Practice and Policy: Resource-based view theory, institutional theory and dynamic capabilities theory may be use to anchor future studies on assessing the influence of digital transformation on firm performance in the service industry in the United States. Service firms should prioritize fostering a culture of innovation to support digital transformation initiatives effectively. Policymakers should work on creating supportive regulatory frameworks that encourage innovation and investment in digital technologies within the service industry.
The Interplay Between Attitude Toward Intelligence, Ambiguity Tolerance, and Job Burnout: The Case of Afghan English as a Foreign Language Teachers
Authors: Bagheri Mohammad 
Published: June 2024

The present study seeks to examine how and to what extent Afghan English as a Foreign Language (EFL) teachers' attitude towards intelligence and their ambiguity tolerance affected their levels of burnout in the teaching profession. To conduct the study, 154 Afghan EFL teachers were requested to answer the items in three questionnaires: Language Teachers' Conceptions of Intelligence Scale (LTCI-S), Multiple Stimulus Types Ambiguity Tolerance Scale-II (MSTAT-II), and Maslach Burnout Inventory (MBI). The obtained data was examined using descriptive statistics, inferential statistics, correlation, and path analysis. Findings of the analyses indicated there were significant relationships among teachers' attitude to intelligence, their tolerance of ambiguity, and their perceived level of job burnout. In addition, our findings revealed that two dimensions of attitude about intelligence—increasibility and applied English language teaching (ELT)—were negatively correlated with two aspects of burnout—emotional exhaustion and reduced personal accomplishment. Besides, it was found that teachers with higher levels of tolerance for ambiguity experienced significantly lower levels of all three dimensions of teacher burnout. Implications of the research for the teaching profession will be discussed.

Received: 29 March 2024 | Revised: 6 May 2024 | Accepted: 3 June 2024

Conflicts of Interest
The author declares that he has no conflicts of interest to this work.

Data Availability Statement
The data that support this work are available upon reasonable request to the corresponding author.

Author Contribution Statement
Mohammad Bagheri: Conceptualization, Methodology, Formal Analysis, Investigation, Writing-original draft, Writing- review & editing.
Plant Pan-Genomics: Opportunities, Advances, and Challenges
Authors: Hou Mingjun , Pang Shaozi 
Published: June 2024

The pan-genome concept encompasses all individual genome sequences within a species, comprising both core and variable genes. In recent years, it has emerged as a promising avenue for advancing plant genetic evolution and cultivating desirable traits. This review provides a comprehensive overview of pan-genome representation, detailing both linear pan-genome and graph-based pan-genome. It further presents a thorough analysis of the assembly methods for these pan-genomic structures and discusses the widely used software tools and processes for their construction, including VG, Minigraph, and PGGB. The paper concurrently delineates the fundamental factors that influence pan-genome quality, which include genome assembly quality, accurate annotation, identification of homologous genes, and strategic sample selection. Furthermore, we investigate the pan-genome’s applications in plant genomics and provide a summary of recent research findings related to the plant pan-genomes, particularly in elucidating genetic transformations during domestication, uncovering genetic variations linked to agronomic traits, and offering insights to guide breeding endeavors.

Received: 14 April 2024 | Revised: 13 May 2024| Accepted: 4 June 2024

Conflicts of Interest
The authors declare that they have no conflicts of interest to this work.

Data Availability Statement
Data sharing is not applicable to this article as no new data were created or analyzed in this study.

Author Contribution Statement
Mingjun Hou: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing - original draft, Writing - review & editing, Visualization, Supervision, Project administration. Shaozi Pang: Writing - review & editing, Visualization, Supervision.
Transformation from Data Management to Data Science Enabled Organization - Where Are We Heading?
Authors: Hashio Miho , Kolodziej Michal , Olds Mike , Samuel Elizabeth , Ravindran Suraj , Mohammed Arshad , Makowski Marcin 
Published: June 2024

We, just like the catalogue companies, are facing technological changes that clearly provide an opportunity. To efficiently accelerate pipeline delivery with high quality data, we believe we must develop a standardized data acquisition strategy with AI/ML-driven quality checking and advanced data analytics. This is very exciting chance for us to improve our performance by leveraging our rapidly advancing science and technology. However, we are seeing risks to our benefitting from these new technological advancements because of our own old routines, processes, and preconceptions. Are we progressing at a pace?
In this article we will look deep into the soul of our organization to define where we want to go, identify the anchors, and try to figure out how to break loose from them.
Implemented disability-related policies and practices and sustained employment of partially disabled employees: evidence from linked survey and register data
Authors: van Ooijen Raun , Koning Pierre WC , Boot Cécile RL , Brouwer Sandra 
Published: June 2024

OBJECTIVES: This study examined the associations between implemented disability-related policies and practices (DPP) and sustained employment among partially disabled employees in The Netherlands.
METHODS: Employer survey data on implemented DPP were linked to register data on employment outcomes of partially disabled employees (N=6103 employees from N=366 employers). DPP included six domains based on 48 elements: sick leave policy, occupational health and safety services (OHS), prevention policy, reintegration policy, reintegration practices within the current employer and reintegration practices towards another employer. DPP domains were standardized on a 0–1 scale. Separate logistic regression models were estimated for DDP domains on one-year sustained employment adjusted for employee characteristics, firm size, and sector.
RESULTS: Almost all organizations implemented at least one element of DPP on prevention policy, OHS, sick leave policy, and reintegration practices within the current employer, and two-thirds on reintegration policy and reintegration practices towards another employer. Implemented DPP on prevention policy [odds ratio (OR) 2.3, 95% confidence interval (CI) 1.3–4.0], OHS (OR 1.9, 95% CI 1.1–3.2), and sick leave policy (OR 1.8, 95% CI 1.0–3.3) were positively associated with sustained employment. No significant results were found for reintegration policy and both reintegration practices domains. Stratified analysis showed that DDP domains were particularly associated with sustained employment in larger organizations and in the private sector.
CONCLUSIONS: Implemented DPP related to sick leave policy, OHS and prevention policy are associated with sustained employment among partially disabled employees, in particular in larger organizations and in the private sector.
The Sound of Music in Early Documentary Film
Authors: Helseth Tore 
Published: June 2024

Abstract
The coming of sound in the late 1920s ended the standard practice of continuous live musical accompaniment of the silent era, as the human voice soon came to dominate the soundtrack. In the case of the music, there was a period of transition that lasted for several years during which different practices existed side by side. By the early 1930s, the conventions of film music as we understand them today were beginning to find their form. One of the trademarks of classical narrative cinema is its transparent style: the audience is not supposed to notice the fact that the movie is narrated. For the documentaries of the 1930s, however, this was not always the case. On the contrary, it was a conspicuous, nontransparent narrative style that distinguished many of these movies, which was also true for their music, which in many instances seems to have been conceived precisely to be heard. There are several reasons why this happened, and this article will examine the major causes in detail, using documentary film music by the composers Hanns Eisler, Benjamin Britten, and Virgil Thomson as examples.
Scoring, Sounding, and Silencing Death: Musical Depictions of Failure in Coherent and Incoherent Worlds—Part 1
Authors: Ayers William R. 
Published: June 2024

Abstract
The sounds and music that accompany moments of death in video games frame our understanding of the fictional worlds represented. Using (in part) ideas from game studies, music theory, and music cognition, this article examines how the notion of coherent and incoherent worlds (Juul) interacts with musical and sonic representations of death in video games.
Association of the MDR1 Variants (rs2032582 and rs2032583) with Steroid Response in Iraqi Children with Idiopathic Nephrotic Syndrome
Authors: Abd Alridha Ali Mohammed , Kadhim Dheyaa Jabbar , Alkhazrajy Ayad Hussein Ali 
Published: June 2024

Background: Several studies linked the development of steroid-resistant nephrotic syndrome (SRNS) to genetic variations in the multidrug resistance 1 (MDR1) gene, though a disparity in findings was underlined among children with different ethnic origins. Objective: This study examined the relationship between MDR1 variants (rs2032582 and rs2032583) and the risk of developing SRNS in Iraqi patients with idiopathic nephrotic syndrome (INS). Methods: This case-control study included children with steroid-sensitive INS (SSNS; n=30) and SRNS (n=30) from the Babylon Hospital for Maternity and Pediatrics. Sanger sequencing was used to determine the participants’ genotypes. Results: The rs2032582 genotypes and alleles were not associated with SRNS development risk. It was also found that kids who had both the wild or mutant homozygous genotypes for rs2032583 and rs2032582 variants were more likely to get SRNS [OR (95%CI):30.18 (1.55–588.5), p=0.008] than kids who had both the heterozygous genotypes for rs2032583 and either genotype of rs2032582. Conclusions: Nephrotic children who have homozygous genotypes (wild or mutant) for the rs2032583 and rs2032582 variants likely resist prednisolone therapy, and an alternative therapeutic regimen may be warranted. Further investigations are needed to elucidate the potential implications of MDR1 variants for personalizing drug therapy in INS children.
COVID-19: DISTRIBUIÇÃO GEOESPACIAL DE CASOS, ÓBITOS E DE LEITOS DE TERAPIA INTENSIVA EM ESTADO DO SUL DO BRASIL
Authors: Martins Henrique Prince Garcia , Gavioli Aroldo , Dell'Agnolo Cátia Millene 
Published: June 2024

Introdução: A análise espacial da distribuição dos casos de COVID-19, óbitos e quantidade de leitos de Unidade de Terapia Intensiva (UTI) é fundamental para distribuição correta dos recursos, evitando desperdícios. Objetivo: Analisar a distribuição espacial dos casos de COVID-19 no estado do Paraná, leitos de Unidade de Terapia Intensiva (UTI) exclusivos para a doença e óbitos causados pelo coronavírus. Métodos: Coleta de dados publicados pela Secretaria de Saúde do Estado do Paraná (SESA) em site de domínio público de 12 de março de 2020 a 30 de junho de 2021. A distribuição espacial dos dados foi realizada com o “software” GeoDa®. Regressão clássica envolvendo as variáveis independentes (quantidade de casos e quantidade de leitos de UTI) e a variável dependente (quantidade de óbitos) foi aplicada, mostrando relevância estatística. Resultados: O estado do Paraná registrou 1.278.051casos de COVID-19 e a taxa de mortalidade foi de 2,57; contou com 2.042 leitos de UTI. O teste de “R” quadrado (0,98) indica causalidade entre as variáveis, com relevância estatística (“p” menor que 0,05). A criação de um leito de UTI diminuiu 2,176 óbitos, o surgimento de um caso de COVID-19 aumentou 0,0275 mortes. Conclusão: A distribuição dos leitos de UTI no Paraná foi adequada. No entanto houve falta de leitos em todo o estado. Em geral, municípios de pequeno porte tiveram taxas de mortalidade menores que a média estadual. Grandes cidades tiveram maiores quantidades de casos, de óbitos e de leitos de UTI.
CONSUMPTION OF TOBACCO PRODUCTS AS A FACTOR IN REDUCING LABOR PRODUCTIVITY: ECONOMIC ANALYSIS OF LOSSES
Authors: Шульга Е.А. 
Published: June 2024

Цель исследования заключается в проведении экономико-статистического анализа взаимосвязи между потреблением табачных изделий и доходами от трудовой деятельности среди занятых граждан России. На основе основополагающих принципов экономической теории установлено существование «штрафа» за курение в контексте трудовых доходов. Представлена микроэкономическая оценка индивидуальных потерь от потребления табака среди работающих мужчин и женщин в течение года. Также рассматриваются макроэкономические потери от курения в контексте ВВП России. Для исследования использовались данные Российского мониторинга экономического положения и здоровья населения за период с 2012 по 2022 годы в панельном формате. Анализ проводился с использованием панельной регрессионной модели с фиксированными эффектами. Показано, что суммарные потери за 2022 г. на рынке труда составили порядка 781,31 млрд. руб., а суммарные приобретения на рынке табачных изделий составили 56,69 млрд. руб. Сделан вывод, что макроэкономические потери от курения выше дохода государства от реализации табачных изделий. Результаты подтверждают гипотезу о наличии отрицательной взаимосвязи между трудовыми доходами и курением среди занятых мужчин в российской экономике. Для женщин эта взаимосвязь не является значимой на уровне 5%. Микроэкономические и макроэкономические оценки потерь могут использоваться для информирования населения в программах по борьбе против курения, а также являться основой для будущих исследований проблемы табакокурения в России.
The purpose of the study is to conduct an economic and statistical analysis of the relationship between tobacco consumption and income from work among employed Russian citizens. Based on the fundamental principles of economic theory, the existence of a "fine" for smoking in the context of labor income has been established. A microeconomic assessment of individual losses from tobacco consumption among working men and women during the year is presented. The macroeconomic losses from smoking are also considered in the context of Russia's GDP. The study used data from the Russian Monitoring of the economic situation and Public health for the period from 2012 to 2022 in a panel format. The analysis was carried out using a panel regression model with fixed effects. It is shown that the total losses in 2022 in the labor market amounted to about 781.31 billion rubles, and the total purchases in the tobacco market amounted to 56.69 billion rubles. rub. It is concluded that the macroeconomic losses from smoking are higher than the state's income from the sale of tobacco products. The results confirm the hypothesis that there is a negative relationship between labor income and smoking among employed men in the Russian economy. For women, this relationship is not significant at the level of 5%. Microeconomic and macroeconomic estimates of losses can be used to inform the population in anti-smoking programs, as well as to form the basis for future research on the problem of tobacco smoking in Russia.