bluuebunny/crossref_metadata_2025_split huggingface dataset:
TRANSPARENCY OF THE ACTIVITIES OF REGIONAL CONTROL AND SUPERVISORY BODIES AT THE PRESENT STAGE: KEY ASPECTS AND DIRECTIONS OF TRANSFORMATION
Authors: Антипов В.Ю. , Сергиенко Н.С. 
Published: January 2023

В научной статье рассматриваются вопросы открытости и прозрачности деятельности контрольно-надзорных органов в субъектах РФ. Проанализированы особенности показателей деятельности контрольно-счетной палаты Московской области как органа внешнего государственного финансового контроля, на примере которого были выявлены основные проблемные зоны, характерные для контрольных (надзорных) органов на субфедеральном уровне. Предложены направления дальнейшего реформирования нормативно-методической базы и системы оценки контрольно-надзорной деятельности в Российской Федерации на уровне субъектов РФ, в том числе для обеспечения транспарентности в рамках становления информационного общества.
The scientific article is devoted to the issues of ensuring openness and transparency in the activities of control and supervisory authorities in the subjects of the Russian Federation. The features of the performance indicators of the Control and Accounting Chamber of the Moscow region as an external state financial control body are analyzed, on the example of which the main problem areas characteristic of control (supervisory) bodies at the sub-federal level were identified. The directions of further reform of the regulatory and methodological framework and the system of assessment of control and supervisory activities in the Russian Federation at the level of the subjects of the Russian Federation, including to ensure transparency in the framework of the formation of the information society, are proposed.
INFORMATION ON BUSINESS SEGMENTS OF AN ECONOMIC OBJECT: THE PROCEDURE FOR ITS FORMATION AND USE IN ANALYSIS
Authors: Лактюшина А.П. 
Published: January 2023

Исследование посвящено состоянию и тенденциям развития систематического анализа финансовых показателей организаций через обособление информации по сегментам экономической деятельности в зависимости от организационной и управленческой структуры. Анализ нормативного регулирования сегментного учёта и отчётности, закреплённого в Положении по бухгалтерскому учёту «Информация о сегментах» позволяет утверждать, что в современной российской учётной системе сформированы базовые принципы гармонизации выделения сегментов информации о секторах экономической деятельности организаций и раскрытие информации по отчётным сегментам. В исследовании сделаны выводы о том, что сегментарный учёт и отчётность в соответствии с Международными стандартами аудита финансовой отчётности позволят оценивать содержания финансовых результатов различных сегментов бизнеса организации для достижения устойчивых позиций на рынке в долгосрочной перспективе и принятие рациональных стратегических управленческих решений.
The study is devoted to the state and trends in the development of systematic analysis of financial indicators of organizations through the separation of information on segments of economic activity, depending on the organizational and managerial structure. The analysis of the regulatory regulation of segment accounting and reporting, which is enshrined in the Accounting Regulation "Information on segments", suggests that the modern Russian accounting system has formed the basic principles of harmonization of the allocation of segments of information on the sectors of economic activity of organizations and disclosure of information on reporting segments. The study concludes that segmental accounting and reporting in accordance with the International Financial Reporting Audit Standards will allow assessing the content of the financial results of various business segments of the organization in order to achieve a stable position in the market in the long term and make rational strategic management decisions.
DIGITALIZATION'S IMPACT ON THE MNES’ ACTIVITIES
Authors: Сорокина Л.А. 
Published: January 2023

Глобальная экономика на современном этапе переживает трансформацию. Цифровизация занимает важное место в данном процессе, существенно влияя на развитие бизнеса транснациональных компаний (ТНК). В статье представлен анализ основных направлений трансформации деятельности ТНК в условиях цифровизации мировой экономики. Результаты исследования будут полезны для понимания характера трансформации современных ТНК.
The global economy at the present time is undergoing a transformation. Digitalization is a major figure in this process, which significantly influences the development of the transnational companies’ (TNCs) business. The article presents an analysis of the main directions of the activities’ of TNCs transformation in the context of digitalization of the world economy. The results of the study will be useful for understanding the nature of the modern TNCs transformation.
Information environment of oil companies as part of the implementation of the concept of sustainable development
Authors: Нафикова Л.Ш. 
Published: January 2023

Важным аспектом эффективного управления бизнесом и устойчивого его развития является формирование информационной среды, в которой аккумулируется накопленная база данных о существенных фактах деятельности компаний. Учитывая возросший тренд нефтяных компаний к соблюдению принципов устойчивого развития в соответствии с концепцией ООН, актуальным становится учет факторов, оказывающих влияние на ESG-рейтингование. Научная статья посвящена систематизации индикативных факторов по трем направлениям ESG-рейтинга:политики в области экологии, социальной ответственности и корпоративного управления. В качестве апробации автор представил анализ информационного обеспечения для ESG-рейтингования на основе нефинансовой отчетности ведущих российских нефтяных компаний.
An important aspect of effective business management and its sustainable development is the formation of an information environment in which an accumulated database of significant facts of companies' activities is accumulated. Given the increased trend of oil companies to comply with the principles of sustainable development in accordance with the UN concept, it becomes relevant to take into account the factors that affect the ESG rating. The scientific article is devoted to the systematization of indicative factors in three areas of the ESG rating - environmental policy, social responsibility and corporate governance. As an approbation, the author presented an analysis of information support for ESG rating based on non-financial reporting of leading Russian oil companies.
DEVELOPMENT OF METHODOLOGICAL APPROACHES TO ASSESSMENT OF AN ENTERPRISE'S READINESS TO CONDUCT DIGITAL TRANSFORMATION
Authors: Ефанов В.А. 
Published: January 2023

В статье рассматриваются теоретические и практические аспекты оценки уровня цифровой зрелости (готовности) предприятия к цифровой трансформации. Проведен анализ существующих зарубежных и отечественных методик, на основе которого предложен авторский подход. Разработанные принципы, предполагают выделение пяти базовых функциональных областей и соответствующих им критериев, выполнение которых предприятием позволит сформировать задел для успешной реализации проекта цифровой трансформации, обоснованно определив приоритеты, цели и задачи. Показано, что стратегия цифровой трансформации должна представлять собой логически стройную, взаимоувязанную последовательность мероприятий или программ, включающих в себя конкретные действия, обязательные к выполнению для достижения целей цифровой трансформации.
The article examines the theoretical and practical aspects of assessing the level of digital maturity (readiness) of an enterprise for digital transformation. The analysis of existing foreign and domestic methods is carried out, on the basis of which the author's approach is proposed. The developed principles imply the allocation of five basic functional areas and the corresponding criteria, the fulfillment of which by the enterprise will allow to form the basis for the successful implementation of the digital transformation project by reasonably defining priorities, goals and objectives. It is shown that a digital transformation strategy should be a logically coherent, interrelated sequence of events or programs, including specific actions that must be performed to achieve the goals of digital transformation.
L'affaire inachevée du Brexit : les implications pour les entreprises
Authors: Hélias Hervé 
Published: January 2023

Les entreprises se sont largement adaptées à la sortie du Royaume-Uni de l'Union européenne et préféreraient regarder vers l'avenir, mais le Brexit lui-même reste une affaire inachevée. Certaines des conséquences les plus perturbatrices de ce divorce historique ont déjà eu lieu : beaucoup d'entre elles ont été moins désastreuses à court terme que prévu, bien que la City de Londres ait perdu son rôle essentiel en tant que capitale de la finance européenne. À plus long terme, des questions clés restent sans réponse sur l'économie britannique et sa compétitivité et sur les relations futures entre le Royaume-Uni et ses anciens partenaires européens. Classification JEL : F36, F38, F65, G18, L40.
La Théorie monétaire moderne : idées fausses, vraies limites et angles morts. Un tour d'horizon des critiques
Authors: L’Œillet Guillaume 
Published: January 2023

Depuis la grande crise financière, la Théorie moderne de la monnaie (TMM) suscite l'intérêt des milieux politique, médiatique et académique. Le « moment » keynésien qui a suivi cette crise a sorti d'une relative confidentialité ce courant de pensée qui défend un retour permanent de la dominance budgétaire à rebours du consensus autour d'une politique monétaire indépendante du pouvoir politique. Toutefois, la TMM fait l'objet de vives attaques de la part d'économistes dits de l'offre, de la synthèse voire même post-keynésiens dont la TMM est pourtant réputée proche. Les points de vue les plus virulents contestent le caractère scientifique de la TMM et la réduisent à un mouvement politique assimilable à l'aile radicale du parti démocrate américain. D'autres critiques plus élaborées s'attellent à démontrer les limites théoriques et empiriques des préconisations de la TMM. Cet article propose une synthèse des critiques adressées à la TMM et apporte une contribution en questionnant l'économie politique de la théorie. Classification JEL : B52, E12, E52, E62, E63, H62, H63.
Economic Theory: Economics, Methods and Methodology
Authors: Gilboa Itzhak , Postlewaite Andrew , Samuelson Larry , Schmeidler David 
Published: January 2023

La théorie économique comprend trois types d’approche. L’une examine les phénomènes économiques, l’autre développe des outils d’analyse, et la derniére étudie l’effort scientifique en économie en général et en théorie économique en particulier. Nous appelons la première approche « l’économie », la seconde, « le développement de méthodes économiques » et la troisième, « la méthodologie de l’économie ». Le même résultat mathématique peut souvent étre interprété comme contribuant à plusieurs de ces trois catégories. Nous discutons et clarifions les distinctions entre ces différentes catégories, et soutenons qu’établir des distinctions plus nettes peut s’avérer utile pour la recherche économique. JEL Codes: A12, A14, B41.
Systematic implication of GC-MS analysis of secondary metabolites in <em>Duranta erecta</em> L. Forms in Nigeria
Authors: Sagaya A. , Abdulrahaman A. A. 
Published: January 2023

Duranta erecta L. is one of the most important plants used in landscaping with many medicinal properties though not studied well. Several reports have been previously published on the variations in this species leading to various taxa names. The methanol extracts were analysed by GC-MS in order to identify specific compounds unique to the different forms that exists. Eighty-nine compounds were scored for the eight forms, carboxylic acids and alcohol occupied the most abundant compounds and ketone, aldehyde, alkane, alkene, alkyne, nitrile, ester, amide, epoxide and heterocyclic compounds were also detected. All the eight forms revealed similarity percentage value lower than 50% and the highest value for the compounds was observed between variegated yellow and variegated yellow double (VY X VYD 32.14%) and the lowest between variegated white and thorny green (VW X TG 14.08%). The Cluster Analysis (CA) revealed that all the variegated forms cluster together while the broad green, yellow bush and green bush form another cluster. The thorny green remains in isolation from other forms and standing as the major cluster two. On PC1 highest score was correlated with TG form while others had values with negative scores. In component 2 (PC2), highest score is correlated with YV, VW, VYD and VY which are morphologically similar while others had negative scores. GC-MS was successfully employed in this study to classify the forms therein proposing as hybrids using the multivariate analysis.
Comparative study between clinical diagnosis, plain radiography and sonography for the diagnosis of nontraumatic acute abdomen
Authors: Sharma Pradeep , Sood Rajan , Sharma Mukul , Gupta Arun K. , Chauhan Arun 
Published: January 2023

ABSTRACT

Background:
Acute abdomen is the most commonly attended surgical emergency. It can be caused by intra-abdominal, extra-abdominal and metabolic causes. A few imaging modalities are at disposal of primary care physicians like plain x-ray and ultrasonography.

Materials and Methods:
This study has been done to compare the efficacy of clinical diagnosis, plain radiography and sonography in diagnosis of non-traumatic acute abdomen. Every patient under study admitted in the Department of General Surgery underwent thorough clinical evaluation, biochemical investigations, X-rays and sonography. Findings of clinical evaluation, X-Rays and sonography were compared to the final diagnosis found intraoperatively.

Results:
Clinical diagnosis was made in 47 (94%) out of 50 patients. X-rays were able to diagnose in 20 patients (40%) whereas sonography diagnosed 26 patients (52%).

Conclusion:
The present study showed that clinical evaluation, x-rays or Ultrasound alone are not sufficient to diagnose cause of non-traumatic acute abdomen in all cases. Clinical evaluation combined with x-rays and ultrasound increases the number and accuracy of pre-operative diagnosis in non-traumatic acute abdomen.
Finite transitive groups having many suborbits of cardinality at most 2 and an application to the enumeration of Cayley graphs
Authors: Spiga Pablo 
Published: January 2023

AbstractLet G be a finite transitive group on a set
$\Omega $
, let
$\alpha \in \Omega $
, and let
$G_{\alpha }$
be the stabilizer of the point
$\alpha $
in G. In this paper, we are interested in the proportion
$$ \begin{align*} \frac{|\{\omega\in \Omega\mid \omega \textrm{ lies in a }G_{\alpha}\textrm{-orbit of cardinality at most 2}\}|}{|\Omega|}, \end{align*} $$
that is, the proportion of elements of
$\Omega $
lying in a suborbit of cardinality at most 2. We show that, if this proportion is greater than
$5/6$
, then each element of
$\Omega $
lies in a suborbit of cardinality at most 2, and hence G is classified by a result of Bergman and Lenstra. We also classify the permutation groups attaining the bound
$5/6$
.We use these results to answer a question concerning the enumeration of Cayley graphs. Given a transitive group G containing a regular subgroup R, we determine an upper bound on the number of Cayley graphs on R containing G in their automorphism groups.
Mean square values of L-functions over subgroups for nonprimitive characters, Dedekind sums and bounds on relative class numbers
Authors: Louboutin Stéphane R. , Munsch Marc 
Published: January 2023

AbstractAn explicit formula for the mean value of
$\vert L(1,\chi )\vert ^2$
is known, where
$\chi $
runs over all odd primitive Dirichlet characters of prime conductors p. Bounds on the relative class number of the cyclotomic field
${\mathbb Q}(\zeta _p)$
follow. Lately, the authors obtained that the mean value of
$\vert L(1,\chi )\vert ^2$
is asymptotic to
$\pi ^2/6$
, where
$\chi $
runs over all odd primitive Dirichlet characters of prime conductors
$p\equiv 1\ \ \pmod {2d}$
which are trivial on a subgroup H of odd order d of the multiplicative group
$({\mathbb Z}/p{\mathbb Z})^*$
, provided that
$d\ll \frac {\log p}{\log \log p}$
. Bounds on the relative class number of the subfield of degree
$\frac {p-1}{2d}$
of the cyclotomic field
${\mathbb Q}(\zeta _p)$
follow. Here, for a given integer
$d_0>1$
, we consider the same questions for the nonprimitive odd Dirichlet characters
$\chi '$
modulo
$d_0p$
induced by the odd primitive characters
$\chi $
modulo p. We obtain new estimates for Dedekind sums and deduce that the mean value of
$\vert L(1,\chi ')\vert ^2$
is asymptotic to
$\frac {\pi ^2}{6}\prod _{q\mid d_0}\left (1-\frac {1}{q^2}\right )$
, where
$\chi $
runs over all odd primitive Dirichlet characters of prime conductors p which are trivial on a subgroup H of odd order
$d\ll \frac {\log p}{\log \log p}$
. As a consequence, we improve the previous bounds on the relative class number of the subfield of degree
$\frac {p-1}{2d}$
of the cyclotomic field
${\mathbb Q}(\zeta _p)$
. Moreover, we give a method to obtain explicit formulas and use Mersenne primes to show that our restriction on d is essentially sharp.
Case Report: Amphotericin B and Mefloquine as a Salvage Treatment of Alveolar Echinococcosis
Authors: Jelicic Karlo , Papic Neven , Viskovic Klaudija , Vince Adriana 
Published: January 2023

ABSTRACT.
Alveolar echinococcosis is an emerging zoonotic disease caused by the parasite Echinococcus multilocularis. Most patients are diagnosed at a late stage, when lifelong treatment with benzimidazoles is required to stop disease progression. However, for patients who do not tolerate benzimidazole therapy, there are no alternatives. Here, we present a patient with advanced alveolar echinococcosis who was successfully treated with amphotericin B deoxycholate and mefloquine as a rescue therapy after he developed albendazole intolerance.
The Ethical Values and Leadership Practices in Deuteronomy
Authors: Emina Kemi Anthony 
Published: January 2023

A search for a philosophy of leadership has to begin with ontological and epistemological questions. The former deals with what leadership is and the latter is concerned with how one can know. Hence, this work engages in exploring the meaning, scope, and nature of leadership through the methods of analysing common words and metaphors of leadership in the Old Testament, particularly the Book of Deuteronomy. In addition, the research perspectives on the nature of leadership in the area of leadership studies are discussed to arrive at a more comprehensive understanding of the characteristics and functions of leadership. This article deals with the ethical values that lay the foundation for the leadership practices in Deuteronomy. In doing so, sources of moral courage will be discussed first, as people’s personal and corporate moral courage has to originate from certain concepts, which serve as a philosophical underpinning, driving leaders in the ethical directions of leadership practices. Next, leadership with a concern for people and ethics is discussed. The crux of the philosophy of Deuteronomy is that people should choose life by obeying the law of the Lord and avoid destruction that results from disobeying the law. Hence, leadership practices are there to create life or well-being for the people. Finally, there will be a study on how ethical practices shape society, with reference to Israelite society in the context of the narratives in the Book of Deuteronomy.
A Study on Dental Caries and Remedial Measures Needed Among the School Children Aged Between 6-12 Years in Selected Schools of Tumkur Town, to Develop Information Guide Sheet on Prevention of Dental Caries
Authors: L Clement L , A Michael Jeba Arasi 
Published: January 2023

Dental Caries can affect attendance, scholastic performance (lack of attention due to pain) and nutritional status. Children suffering from toothache or dental problems avoid or change their regular eating patterns. In neglected oral hygiene along with dental caries, periodontal diseases are seen. Periodontitis from the upper jaw may transmit the infection to the brain. Fluoride plays an important role in the prevention of dental caries, but it also causes fluorosis in excess amounts. Fluorosis aggravates dental carries. It is imperative to diagnose these problems at their early stage to prevent complications & to restore them in case it’s a permanent teeth. Objectives of the study •	Assess the existing knowledge of school children regarding dental caries. •	To examine by visualization of the oral cavity for the presence of dental caries. •	To associate the presence of dental caries with demographic data of children. •	To determine the remedial/treatment needs. •	To prepare the information booklet on preventive measures and remedial measures as well. Methods: The research design of the study was a descriptive cross-sectional study. The population was school children of age 6-12 years. The study originated with a sample of 150 children from selected schools in Tumkur. The sample of an equal proportion of children was scientifically drawn at random by using a random number table from each age group. Results: The present study shows that the mean knowledge among school children was 44.1%. This study revealed that schoolchildren were having very less knowledge regarding dental caries. Knowledge of prevention was 39.5%. This shows that school children were having very less knowledge regarding the prevention of dental caries. The prevalence of dental caries was 61.3% and this is the proportion referred for treatment needs among school children. The study found a significant association between knowledge of dental caries with the age of the children (χ2 =24.64, df=2), the mother’s education (χ2 =19.87, df=1) father’s education (χ2 =4.62, df=1), Mother’s occupation (χ2 =8.06, df=1), father’s occupation (χ2 =6.04, df=1) and several children (χ2 =17.72, df=1) are resulted as significant at 5% level. The proportion of treatment needs identified among the school children was 83.7% for teeth restoration, 13.0% for tooth extraction, and 3.3% for special treatments. Conclusion: The above findings depict that school children were having an inadequate level of knowledge on the prevention of dental caries. Based on the findings, an information guide sheet was developed to create awareness among school children.