bluuebunny/crossref_metadata_2025_split huggingface dataset:
FINANCIAL ANALYSIS OF AN ENTERPRISE: CONCEPT, CONTENT AND STAGES
Authors: Абдулаева З.М. , Ахмиева Г.Р. 
Published: January 2023

Данная статья посвящена исследованию основ финансового анализа, его содержания и последовательности выполнения. По мнению авторов, эволюция рыночных отношений и новые бизнес-модели, основанные на различных формах собственности, требуют проведения финансового анализа, основная цель которого заключается во всестороннем исследовании деятельности предприятий, что будет способствовать объективной оценке достигнутых результатов, обеспечению уровня их ликвидности и определению путей повышения конкурентных позиций на рынке. При этом они подчеркивают, что процесс комплексного изучения объекта создает логическую и методологическую основу, которая отражает внутренние взаимосвязи между показателями и факторами, влияющими на их результативность. Следовательно, без комплексного финансового анализа и сценарных прогнозов на будущее невозможно выявить упущенные возможности предприятия, составить обоснованный бизнес-план или выбрать оптимальные варианты для реализации стратегических бизнес-решений.
This article is devoted to the study of the basics of financial analysis, its content and sequence of execution. According to the authors, the evolution of market relations and new business models based on various forms of ownership require financial analysis, the main purpose of which is a comprehensive study of the activities of enterprises, which will contribute to an objective assessment of the results achieved, ensuring their liquidity and identifying ways to increase competitive positions in the market. At the same time, they emphasize that the process of a comprehensive study of the object creates a logical and methodological basis that reflects the internal relationships between indicators and factors affecting their effectiveness. Therefore, without a comprehensive financial analysis and scenario forecasts for the future, it is impossible to identify the missed opportunities of the enterprise, make a sound business plan or choose the best options for the implementation of strategic business decisions.
The Impact of Fiscal Policy Tools on Unemployment Rates in Jordan: Autoregressive Distributed Lag Approach
Authors: Alhaj Yousef Elham Mohammad 
Published: January 2023

Objectives: The main objective of this study is to investigate the impact of fiscal policy tools on unemployment rates in Jordan during the period 1986-2019.
Methods: The study estimated two models; the first consists of tax revenues and aggregate government expenditure as independent variables, and the second consists of tax revenues in addition to capital and current government expenditures as explanatory variables.
Results: The study variables are integrated at different levels and cointegrated in both models as indicated by Augmented Dickey-Fuller Unit Root Test and Bounds Cointegration test. Therefore, the study used the Autoregressive Distributed Lag approach for estimation. The results for the first model clarified that the increase in aggregate government expenditure causes unemployment rates to decline in the short and long run. On the other hand, the results for the second model showed that the increase in tax revenues increases unemployment rates in the short and long run. Moreover, current government spending has significant negative short and long-run effects on unemployment rates, while capital spending has only a significant negative short-run impact.
Conclusions: Based on these outcomes, the study has introduced some recommendations with regard to increasing the effectiveness of fiscal policy instruments in reducing unemployment rates in Jordan.
The Impact of Governance on the Tourism Sector in the Selected MENA Economies (2003-2020): Evidence from Parametric and Non-Parametric Approaches
Authors: Al-Tal Raad , Elheddad Mohamed 
Published: January 2023

Objectives: This research aims to examine the impact of governance on the tourism sector in 16 countries in the MENA region during the period (2033-2020). It also aims to answer the main question which is related to the impact of the quality of governance and institutions on the total demand for tourism in the MENA region.
Methods: This study adopted the descriptive-analytical approach and the standard analysis method, using the Panel Quantile Regression (PQR) approach to collect data and obtain applicable recommendations.
Results: The main findings of this study show that governance is the key determinant of tourism demand. It was also found that political stability, government effectiveness, and corruption have a direct impact on the tourism sector.
Conclusions: Based on the results, the study recommends that policymakers should focus on ways to improve institutional quality in MENA countries to increase international tourist arrivals.
Functioning of participatory budgets: current state, modernization trends and modeling in the context of reforming public finances
Authors: Lobodina Zoriana , Demianyshyn Vasyl , Kizyma Tetiana , Berezka Kateryna , Kizyma Andrii 
Published: January 2023

Introduction. A necessary condition for the reconstruction of Ukraine from the consequences of the destruction caused by the Russian armed aggression, the COVID-19 pandemic, and the formation of a resource-saving inclusive economy on the basis of permanent socio-economic growth is the effective functioning of the public finance management system, the basic element of which is budgeting technologies. Participatory budgeting is their important component, and participatory budget is one of the innovative tools for involving citizens in the distribution and use of budget resources, democratization of the budget process at the local level to stimulate the development of territorial communities and regions.Purpose. The purpose of the article is to develop theoretical and methodological foundations and practical approaches to the functioning of participatory budgeting, to identify the main trends in the development of participatory budgeting and to substantiate the directions of its modernization in the context of reforming public finances.Methods. To achieve the goal defined in the study, general scientific methods were used: analysis and synthesis, induction and deduction (for the formation of the theoretical foundations of participatory budgeting); functional and statistical analysis, analogy, systematization, formalization, measurement, modeling (to assessthe practice of functioning of budgets) participation); generalization, comparison, optimization, argumentation, logical methods (for developing directions for improving participatory budgeting).Conclusions. A theoretical approach to the disclosure of the essence of participatory budgeting has been formed, an algorithm for its implementation at the level of the territorial community is given and the advantages of functioning of participatory budgets are outlined. The practice of using participatory budgeting in Ukraine at different levels of the budget system is analyzed, a number of problems are identified, among which the most important is the choice of allocation directions, use of participatory budgeting resources and criteria for their optimization, and approaches to their solution are proposed. A scientific approach to optimizing the expenditures of the participatory budgeting using economic and mathematical modeling has been formed.Discussion. The prospects for further research are the need to solve the problems of effective use of budget resources of local self-government bodies in the conditions of war and to find ways to ensure compliance of priority directions of expenditures of participatory budgets with the strategic goals of socio-economic development of territorial communities and regions.
Direct calculation of MnO6 octahedral distortion in the spinel LiMn2O4 by the Reverse Monte Carlo method
Authors: Yoshimoto Masatsugu , Omote Kazuhiko 
Published: January 2023

Abstract
We have applied the Reverse Monte Carlo (RMC) method to crystalline materials. It is difficult to reproduce crystalline diffraction peaks by finite cell simulation; therefore, we have separated experimental data into local structure and periodic crystalline parts. The simulation is performed for the local structure part and combined with the experimental periodic part. The resultant simulated total scattering pattern can be directly compared with the experimental pattern and the modeling structure can be optimized by the RMC procedure. We have applied the present method to crystalline LiMn2O4 and found differences in the distortion of MnO6 octahedra for each Mn valence.
Interference cancellation analysis of output spectrum of virtual image phased array (VIPA) and application of VIPA in spontaneous Brillouin backscattering measurement
Authors: Ouyang Cong , Xie Chengfeng , Wu Yude , Bin Wei  , Guo Zhuang , Zhang Hailin , Shi Jiulin , Wang Mengyu , Zhang Lei , He Xingdao 
Published: January 2023

Abstract
This paper mainly introduced a virtual image phased array (VIPA)-based Brillouin spectroscopy technology, analysed VIPA in principle, deduced the Brillouin shift calculation equations, analysed the output spectral characteristics of VIPA through simulation, and proposed the most effective way to avoid interference cancellation in the spectrum. We built a single-stage VIPA spontaneous Brillouin backscattering system, and made multiple measurements on water, ethanol and glycerol, and the measurement results are consistent with the theoretical values reported in other literature. Finally, it is compared with another method mentioned in the literature, and the results show that the method in this paper has higher accuracy.
Recenzja książki Petera Brooka «Wolność i łaska: Rozważania o Szekspirze»
Authors: Rogoziński Arkadiusz 
Published: January 2023

Tekst stanowi recenzję najnowszej książki Petera Brooka wydanej w języku polskim Wolność i łaska: Rozważania o Szekspirze (The Quality of Mercy: Reflections on Shakespeare). Autor recenzji skrupulatnie i chwilami wnikliwie, rozdział po rozdziale, podąża za reżyserem, analizując jego refleksje. Akcentuje kluczowe pytania i problemy stawiane przez Brooka, który przez siedemdziesiąt lat prowadził twórczy dialog z dziełem Stratfordczyka, konfrontował je z życiem, rzeczywistością polityczną i społeczną, a przede wszystkim z praktyką teatralną. Wnioski, którymi angielski reżyser wieńczy książkę – zdumiewające i olśniewające zarazem swoją prostotą i głębią, stanowią dla recenzenta punkt wyjścia do sformułowania własnych wątpliwości i postawienia samodzielnych już pytań. Recenzję wieńczą pytania, otwierające obszar dla pogłębionej dyskusji: Czy w chrześcijańskim świecie teatr może mieć inne przeznaczenie niż to, które wymyślili dla niego starożytni Grecy? Czy wolność, łaska i quality [terminy Szekspirowkie szczegółowo analizowane przez Brooka] mogłyby kiedyś zastąpić litość i trwogę?
ASSIMILATION AND INTEGRATION FOR PRISONERS IN THE MIDDLE OF THE COVID-19 PANDEMIC BASED ON MINISTER OF LAW AND HUMAN RIGHTS REGULATIONS NUMBER 10 OF 2020
Authors: Loin Raymundus , Dawi Klara , Aman Serah Yenny , Haryono Didi , Marina Liza 
Published: January 2023

The provision of assimilation and integration programs is one of the answers to the problem of overcrowded prisons . As a result of being overcrowded, prisons cannot implement the health protocol, namely physical distancing recommended by the government. Policies for implementing assimilation programs during the Covid-19 pandemic should be accompanied by legal policies whose impacts can be beneficial for the legal system in Indonesia, especially regarding criminal policies, namely through reconstruction and/or reformulation of the criminal system and criminal sanctions through the application of social work criminal sanctions and prevention and/or or crime prevention through restorative justice efforts and this is taken into consideration as an effort to resolve the over capacity problem.
Gambaran kejadian proteinuria pada ibu hamil dipuskesmas Bontonyeleng
Authors: Yus Yusriana , Sitti Hadijah  , Adam  
Published: January 2023

Tingginya kadar protein dalam urin ibu hamil dapat mengindikasikanterjadinya preeklampsi. Penelitian ini merupakan penelitian dekskriptif dengan pemeriksaan protein urin ibu hamil dengan mengunakan metode Asam sulfosalysil 20% dengan prinsip adanya protein dalam urin didenaturasikan dengan asam membentuk kekeruhan yang dipertegas dengan pemanasan,Derajat kekeruhan setara dengan kadar protein urin di dalam urin. Hasil pemeriksaan pada protein urin pada ibu hamil dari 15 orang ibu hamil terdapat 2 orang positif 1 (+)0,010,5% ibu hamil yang berusia 18 tahun dan 3 orang positif 2 (++)0,05-0,2% Dan 10 orang ibu hamil yang negative ().Kekurangan protein pada ibu hamil dapat mengakibatkan ibu hamil tersebut dapat mengalami kelemahan atau system imun yang kurang baik, sehingga rentan terhadapa penyakit dan Kelebihan kadar protein dalam urin dapat mengindifikasikan terjadinya preeklamsia.
Discovery of GeV Gamma-Ray Emission from Pulsar Wind Nebula Kes 75 and PSR J1846–0258
Authors: Straal Samayra M. , Gelfand Joseph D. , Eagle Jordan L. 
Published: January 2023

Abstract
We report the detection of gamma-ray emission from pulsar wind nebula (PWN) Kes 75 and PSR J1846−0258. Through modeling the spectral energy distribution incorporating the new Fermi-LAT data, we find that the observed gamma-ray emission is likely a combination of both the PWN and pulsar magnetosphere. The spectral shape of this magnetospheric emission is similar to the γ-ray spectrum of rotation-powered pulsars detected by Fermi-LAT, and the results from our best-fit model suggest that the pulsar’s magnetospheric emission accounts for 1% of the current spin-down luminosity. Prior works attempted to characterize the properties of this system and found a low supernova (SN) explosion energy and low SN ejecta mass. We reanalyze the broadband emission incorporating the new Fermi emission and compare the implications of our results to prior reports. The best-fit gamma-ray emission model suggests a second very hot photon field possibly generated by the stellar wind of a Wolf–Rayet star embedded within the nebula, which supports the low ejecta mass found for the progenitor in prior reports and here in the scenario of binary mass transfer.
The DESI Survey Validation: Results from Visual Inspection of Bright Galaxies, Luminous Red Galaxies, and Emission-line Galaxies
Authors: Lan Ting-Wen , Tojeiro R. , Armengaud E. , Prochaska J. Xavier , Davis T. M. , Alexander David M. , Raichoor A. , Zhou Rongpu , Yèche Christophe , Balland C. , BenZvi S. , Berti A. , Canning R. , Carr A. , Chittenden H. , Cole S. , Cousinou M.-C. , Dawson K. , Dey Biprateep , Douglass K. , Edge A. , Escoffier S. , Glanville A. , A Gontcho S. Gontcho , Guy J. , Hahn C. , Howlett C. , Hwang Ho Seong , Jiang L. , Kovács A. , Mezcua M. , Moore S. , Nadathur S. , Oh M. , Parkinson D. , Rocher A. , Ross A. J. , Ruhlmann-Kleider V. , Sabiu C. G. , Said K. , Saulder C. , Sierra-Porta D. , Weiner B. , Yu J. , Zarrouk P. , Zhang Y. , Zou H. , Ahlen S. , Bailey S. , Brooks D. , Cooper A. P. , de la Macorra A. , Dey A. , Dhungana G. , Doel P. , Eftekharzadeh S. , Fanning K. , Font-Ribera A. , Garrison L. , Gaztañaga E. , Kehoe R. , Kisner T. , Kremin A. , Landriau M. , Le Guillou L. , Levi Michael E. , Magneville C. , Meisner Aaron M. , Miquel R. , Moustakas J. , Myers Adam D. , Newman Jeffrey A. , Nie J. D. , Palanque-Delabrouille N. , Percival W. J. , Poppett C. , Prada F. , Schubnell M. , Tarlé Gregory , Weaver B. A. , Zhang K. , Zhou Zhimin 
Published: January 2023

Abstract
The Dark Energy Spectroscopic Instrument (DESI) Survey has obtained a set of spectroscopic measurements of galaxies to validate the final survey design and target selections. To assist in these tasks, we visually inspect DESI spectra of approximately 2500 bright galaxies, 3500 luminous red galaxies (LRGs), and 10,000 emission-line galaxies (ELGs) to obtain robust redshift identifications. We then utilize the visually inspected redshift information to characterize the performance of the DESI operation. Based on the visual inspection (VI) catalogs, our results show that the final survey design yields samples of bright galaxies, LRGs, and ELGs with purity greater than 99%. Moreover, we demonstrate that the precision of the redshift measurements is approximately 10 km s−1 for bright galaxies and ELGs and approximately 40 km s−1 for LRGs. The average redshift accuracy is within 10 km s−1 for the three types of galaxies. The VI process also helps improve the quality of the DESI data by identifying spurious spectral features introduced by the pipeline. Finally, we show examples of unexpected real astronomical objects, such as Lyα emitters and strong lensing candidates, identified by VI. These results demonstrate the importance and utility of visually inspecting data from incoming and upcoming surveys, especially during their early operation phases.
First Infrared Coronal Spectra from DKIST/Cryo-NIRSP: Comparisons with Global MHD Models
Authors: Schad Thomas A. , Kuhn Jeffrey R. , Fehlmann Andre , Scholl Isabelle F. , Harrington David , Rimmele Thomas , Tritschler Alexandra 
Published: January 2023

Abstract
The Cryogenic Near-Infrared Spectropolarimeter (Cryo-NIRSP) is now conducting science operations at the National Science Foundation’s Daniel K. Inouye Solar Telescope (DKIST). We report results obtained during instrument commissioning that advance multiwavelength coronagraphic observations in the infrared. This includes the first observations of the Fe xiii 1075 nm, Fe xiii 1079 nm, Si x 1430 nm, and Si ix 3934 nm forbidden lines. The Si ix observations, in particular, significantly improve upon the few previous ground-based detections and open up this diagnostic for more routine study. We analyse long-slit spectra in each line sampling elongations from 1.06 to 1.52 solar radii above the northeast solar limb on 2022 February 14. Line characteristics as a function of radial distance are derived and discussed in comparison to modeled emission emergent from global coronal magnetohydrodynamic models with different heating prescriptions. We find favorable correspondence between the observations and different aspects of these models, and further demonstrate the utility of infrared observations for constraining coronal models. Continued DKIST/Cryo-NIRSP observations including polarimetric data, together with ongoing improvements in data calibrations, promise significant value for coronal studies.
Correct determination of electron concentration in n-GaSb by electrical measurements
Authors: Parkhomenko Yuri N. , Belov Aleksandr G. , Molodtsova Elena V. , Kozlov Roman Yu. , Kormilitsina Svetlana S. , Zhuravlev Eugene O. 
Published: January 2023

The concentrations of conduction electrons in n-GaSb at 295 and 77 K have been calculated taking into account the non-parabolic deviation of the conduction band shape. We show that at T = 295 K the concentration of heavy electrons in the L-valley of the conduction band is higher than the concentration of light electrons in the Г-valley. On the contrary, at T = 77 K the conduction electrons are mostly concentrated in the Г-valley.
Hall data for tellurium doped CZ n-GaSb specimens have been reported. Analysis of experimental data for T = 295 K requires the existence of two types of electrons be taken into account (the light and the heavy ones), the concentrations of which cannot be determined. The apparent increase in the electron concentration with a decrease in the temperature from 295 to 77 K is not true. The concentration of conduction electrons at T = 77 K can be measured correctly with the Hall method.
La part déchirée du soi. L’effet des conflits parentaux aigus et séparations parentales ultraconflictuelles sur l’enfant
Authors: Pagliaroli Élodie 
Published: January 2023

Les confits parentaux aigus et séparations parentales ultraconflictuelles – souvent qualifiées de « déchirantes » – ont aujourd’hui massivement envahi les dispositifs de Protection de l’enfance. Cet article interroge les effets de tels contextes traumatogènes sur la vie psychique des enfants qui en sont victimes à partir de la pratique de psychologue clinicienne de l’auteure au sein d’un service éducatif en milieu ouvert, mais aussi de psychothérapeute psychanalytique en libéral. Au-delà du conflit de loyauté auquel sont confrontés ces enfants, l’auteure analyse les traces de ces conflits parentaux aigus dans l’organisation somato-psychique de ces enfants, leur corps étant porteur de ces dynamiques conflictuelles. Des vignettes cliniques témoignent des effets de déchirure sur les enveloppes du Soi, appréhendés au travers de tableaux symptomatologiques spécifiques. Cette approche psychanalytique montre comment la « part déchirée du soi » chez ces enfants porte les traces des parents qui se déchirent sur leur dos.
Accueillir des enfants différents en crèche : quelle drôle d’idée !
Authors: Latuillière Marion 
Published: January 2023

Seront présentés quelques éléments de réponse à propos de l’art et la manière d’accueillir les enfants nés différents en structure d’accueil de jeunes enfants. Est-il bien nécessaire de se poser encore la question de son utilité ?
Corneal Allogenic Intrastromal Ring Segment Implantation for Post-LASIK Ectasia
Authors: Kalas Timothy S. , Gunn David 
Published: January 2023

Purpose:
To present the first report of corneal allogenic intrastromal ring segment (CAIRS) surgery combined with corneal cross-linking (CXL) for the treatment of post-laser in situ keratomileusis (LASIK) keratectasia.

Methods:
A 52-year-old man presented with gradual blurring of vision following previous myopic LASIK. He was diagnosed as having post-LASIK ectasia and subsequently underwent CAIRS surgery followed by oxygen-enriched transepithelial topography-guided CXL.

Results:
At 3 months, the patient reported subjective vision improvement. His uncorrected distance visual acuity had improved from 20/200 to 20/30 and corrected distance visual acuity improved from 20/30 to 20/20. Subjective refraction improved from +3.25 −12.00 × 66° to +4.25 −5.25 × 47°. No complications were noted.

Conclusions:
This case shows early successful treatment of post-LASIK ectasia with CAIRS combined with CXL.

[
Journal of Refractive Surgery Case Reports.
2023;3(1):e1–e4.]
Le mystère de la « maison nouvelle »
Authors: Jessus Catherine , Toulmond André 
Published: January 2023

À partir de 1873 et jusqu’en 1883, Henri de Lacaze-Duthiers, professeur de zoologie à la Sorbonne et membre de l’Institut, loue à Roscoff, à l’année, une « maison nouvelle » meublée située place de l’Église et propriété de Mme Rolland. Cette maison a constitué le noyau initial du laboratoire de zoologie expérimentale créé sur le papier, à Roscoff, le 20 août 1872.