bluuebunny/crossref_metadata_2025_split huggingface dataset:
Бухгалтерский учёт в условиях применения технологии блокчейн
Authors: Антропова А.О. , Кокоулина Е.А. , Мурашова Ю.Г. 
Published: February 2025

В условиях постоянных информационно-технологических нововведений бухгалтерский учет вынужден не только приспосабливаться к инновациям, но и применять их на практике. В статье рассмотрен процесс работы технологии блокчейн, его инвестиционная привлекательность, распространенность в различных сферах. Выделены основные условия, необходимые для функционирования технологии, как в целом, так и в учете. Посредством проведения SWOT-анализа изучены положительные и отрицательные стороны применения технологии в бухгалтерском учете. На основе анализа выявлены возможные изменения и дополнения в учетную политику предприятия, а также влияние на решение важнейших задач в организации и ведении бухгалтерского учета. Таким образом, был определен ряд задач в учете, который возникнет в связи с применением технологии блокчейн.
In the context of constant information and technological innovations, accounting is forced to adapt to innovations and also to apply them in practice. The article considers the process of blockchain technology, its investment attractiveness, prevalence in various fields. The main conditions which are necessary for the functioning of the technology, both in general and in accounting are highlighted. Through the SWOT analysis, the positive and negative aspects of the application of technology in accounting were studied. Based on the analysis, possible changes and additions to the accounting policy of the enterprise, as well as the impact on the solution of the most important tasks in organizing and maintaining accounting, were identified. As a result, a number of accounting tasks were determined that will arise from the use of blockchain technology.
Анализ современного состояния и конкурентоспособности ООО «Лузинское Зерно» Омского района Омской области
Authors: Хайдуков В.В. , Козленко Д.В. , Асташова Е.А. 
Published: February 2025

обстоятельствах глобализации мировой экономики, быстрого преумножения конкуренции среди предприятий аграрного сектора на первое место выходит вопрос увеличения конкурентоспособности сельскохозяйственной продукции. Необыкновенно значительная роль отдается предельному употреблению существующих природно- экономических возможностей для изготовления определенных видов аграрной продукции. Вопросы повышения конкурентоспособности предприятия являются актуальными для ООО «Лузинское зерно», поскольку рыночная экономика заставляет сельскохозяйственные предприятия конкурировать друг с другом, а проблема выживания на конкурентном рынке и вопросы увеличения прибыли напрямую связаны с понятием конкурентоспособность предприятия.
. In the context of the globalization of the world economy, the rapid increase in competition among enterprises of the agricultural sector, the issue of increasing the competitiveness of agricultural products comes to the fore. An unusually significant role is given to the ultimate use of existing natural and economic opportunities for the manufacture of certain types of agricultural products. The issues of increasing the competitiveness of the enterprise are relevant for LLC «Luzinskoye Zerno», since the market economy forces agricultural enterprises to compete with each other, and the problem of survival in a competitive market and the issues of increasing profits are directly related to the concept of competitiveness of the enterprise.
Бухгалтерский учет расходов на предпродажную подготовку товаров
Authors: Васильева М.И. , Гривас Н.В. , Никулина С.Н. 
Published: February 2025

Ключевые показатели в учетной системе торговых организаций: товарооборот, торговая наценка, издержки обращения. Оптимизация данных показателей способствует принятию эффективных оперативных и стратегических решений. Однако немаловажная роль принадлежит затратам на предпродажную подготовку товаров. С этих позиций в данной статье на примере конкретной торговой организации исследуется отражение в бухгалтерском учете расходов на предпродажную подготовку товаров. Предлагаются варианты ее отражения в учете, предусмотренные действующими нормативными документами.
Key indicators in the accounting system of trade organizations: trade turnover, trade margin, circulation costs. Optimization of these indicators contributes to the adoption of effective operational and strategic decisions. However, an important role belongs to the cost of pre-sale preparation of goods. From these positions, this article examines the reflection in accounting of the costs of pre-sale preparation of goods on the example of a specific trade organization. The variants of its reflection in the accounting provided by the current regulatory documents are offered.
Развитие альтернативного финансирования в России
Authors: Туаева Д.А. 
Published: February 2025

. Статья посвящена исследованию альтернативной формы финансирования - краудфандингу, его преимуществам перед традиционным механизмом финансирования. Рассмотрены направления краудсектора, а также его динамика в мире, изложены достижения данного сектора и его потенциал. Альтернативное финансирование это сфера, которая развивается в помощь целому ряду отраслей. Краудфандинг - коллективное сотрудничество людей, которые добровольно объединяют свои деньги или другие ресурсы вместе, как правило, через Интернет, чтобы поддержать усилия других людей или организаций. Государство, финансовые институты развития далеко не исчерпали весь спектр возможностей стимулирования предпринимательской деятельности, однако альтернативные формы заимствования могут окончательно сформироваться как реальный сегмент финансовой отрасли и составить конкуренцию банкам. Таким образом, в условиях сложной экономической ситуации и явного дефицита финансовых ресурсов, стратегия развития данного рынка требует детального изучения.
The article is devoted to the study of an alternative form of financing - crowdinvesting, its advantages over the traditional financing mechanism. The directions of the crowd sector, as well as its dynamics in the world are considered, the achievements of this sector and its potential are outlined. Alternative finance is an area that is developing to help a variety of industries. Crowdfunding is a collective collaboration of people who voluntarily pool their money or other resources together, usually over the Internet, to support the efforts of other people or organizations. The state and financial development institutions have far from exhausted the full range of opportunities to stimulate entrepreneurial activity, however, alternative forms of borrowing can finally emerge as a real segment of the financial industry and compete with banks. Thus, in a difficult economic situation and an obvious shortage of financial resources, the development strategy of this market requires a detailed study.
Цифровизация образования в условиях пандемии
Authors: Иваев М.И. , Юдакова Е.П. , Беляева А.В. 
Published: February 2025

Из-за пандемии коронавируса в начале 2020 года в России были введены ограничения на передвижение и трудовую занятость населения, а также на организации в сфере образования. В статье говорится о влияние таких мер на российскую систему образования. Грамотное использование цифровых возможностей может оптимизировать учебный процесс. В итоге педагоги избавятся от нагрузки, и образовательный процесс станет более творческим. Конечно, этот вынужденный эксперимент прошел не совсем удачно. Но он позволит создать современное и безопасное цифровое пространство для учебы, обеспечив высокое качество и доступность знаний.
Due to the coronavirus pandemic in early 2020, restrictions were imposed on the movement and employment of the population, as well as on organizations in the field of education. The article discusses the impact of such measures on the Russian education system. Proper use of digital capabilities can optimize the learning process. As a result, teachers will get rid of the load, and the educational process will become more creative. Of course, this forced experiment was not entirely successful. But it will create a modern and secure digital space for learning, ensuring high quality and accessibility of knowledge.
Бухгалтерский учет накладных расходов и их распределение
Authors: Никулина С.Н. 
Published: February 2025

По экономическому содержанию все расходы делят на основные и накладные. Основные затраты связанные с процессом изготовления продукции (выполнения работ, оказания услуг): материалы, заработная плата производственных рабочих и т.д. Накладные – это затраты по управлению и обслуживанию производственного процесса. В данной статье на примере конкретной организации исследуется учет накладных расходов. Предлагаются рекомендации по совершенствованию данного объекта исследования.
According to the economic content, all expenses are divided into basic and overhead. The main costs associated with the process of manufacturing products (performing works, providing services): materials, wages of production workers, etc. Overhead costs are the costs of managing and maintaining the production process. In this article, using the example of a specific organization, we study the accounting of overhead costs. Recommendations for improving this object of research are offered.
Учетная политика коммерческих организаций: Методология формирования и механизм реализации
Authors: Асфандиярова И.Р. 
Published: February 2025

В данной статье рассматриваются особенности реализации учетной политики коммерческих организаций в части методологии ее формирования и механизмов реализации. Учетная политика предприятия рассматривается как совокупность методов и способов ведения бухгалтерского учета. Важное замечание сделано по необходимости формирования оптимальной учетной политики, не делая ее слишком объемной и громоздкой. В заключении сделаны выводы и предложения по применению механизмов ведения учетной политики, с точки зрения оптимальности ее применения
The article discusses the features o f the implementation o f accounting policies o f commercial organizations in terms o f the methodology o f its formation and implementation mechanisms. Accounting policy o f the enterprise is considered as a set o f methods and methods o f accounting. An important note is made on the need to develop an optimal accounting policy without making it too voluminous and cumbersome. In conclusion, the findings and suggestions for applying the mechanisms for the maintenance o f accounting policies, from the point o f view o f an optimality o f its application.
Равновесия в системе гексафторацетилацетонат меди—СO2—Al2O3
Authors: Костенко М.О. , Зуев Я.И. , Овечкина А.А. , Курыкин М.А. , Паренаго О.О. 
Published: February 2025

Получены данные о растворимости моногидрата гексафторацетилацетоната меди(II) Cu(hfa)2⋅H2O в диоксиде углерода. Растворимость увеличивается с ростом температуры в диапазоне 303—353 К и наблюдается ее нелинейный рост с ростом плотности CO2 в сверхкритической (СК) области. Зависимость растворимости от параметров состояния (температура, плотность CO2) описана уравнением Крастила. Изучена адсорбция Cu(hfa)2⋅H2O из раствора в СК-CO2 на трех образцах γ-Al2O3, различающихся наличием кислотных и основных добавок. Изотермы адсорбции имеют форму, характеризующуюся резким ростом величины адсорбции на начальном участке, что свидетельствует о высоком сродстве комплекса к поверхности носителя и/или ее гетерогенности, и наличии центров с высокой энергией адсорбции. Увеличение плотности CO2 от 355 до 780 кг/м3 при постоянной температуре (313 К) приводит к снижению адсорбции Cu(hfa)2⋅H2O на всех трех образцах Al2O3. При постоянной плотности среды 355 кг/м3 и повышении температуры от 313 до 343 К наблюдается более сложный характер поведения изотерм адсорбции в зависимости от характеристик носителя и диапазона концентраций адсорбируемого вещества.
The data on the solubility of copper(II) hexafluoroacetylacetonate monohydrate Cu(hfa)2⋅H2O in carbon dioxide. The solubility increases with increasing temperature in the range of 303—353 K and a nonlinear increase in the solubility of Cu(hfa)2⋅H2O with increasing CO2 density in the supercritical (SC) range of parameters is observed. The dependence of solubility on the parameters of state (temperature, CO2 density) was described by the Chrastil equation. Adsorption of Cu(hfa)2⋅H2O from its solution in SCCO2 on three samples of γ-Al2O3, differing in the presence of acidic and basic additives, is studied. The adsorption isotherms have a shape characterized by a sharp rise in adsorption at the initial section. This shape indicates a high affinity of the complex to the carrier surface and/or its heterogeneity and the presence of high-energy adsorption centers. An increase in the CO2 density from 355 to 780 kg/m3 at a constant temperature (313 K) leads to a decrease in the adsorption of Cu(hfa)2⋅H2O on all three alumina samples. At the constant density of the medium 355 kg/m3 and the temperature rise from 313 to 343 K, a more complex behavior of the isotherms depending on the carrier characteristics and the range of concentrations of the adsorbed substance is observed.
Management of displaced distal forearm fractures in children
Authors: M. Nouh Hassan , S. Bohalfaya Mabrouk 
Published: February 2025

Distal both bones forearm fractures are quite common injury in children. They are generally treated by closed reduction and casting alone or with added percutaneous pinning with excellent results. The target of this prospective study was to delineate if re-displacement after stable reduction of displaced distal forearm fracture in a child can be prevented by percutaneous fixation with Kirschner wires. A complete of 48 children aged between 2-12 years with displaced distal both bone forearm fracture underwent either conservative treatment by immediate closed reduction and long arm cast in plaster room without anesthesia or surgical procedure by additional fixation with percutaneous Kirschner wires and long arm cast, with 28 had conservative treatment and 20 had surgery. All patients were available for follow-up with average of 6.7 months. Fractures fixed with percutaneous Kirschner wires showed no displacement, compared to three displacements within the fractures maintained by cast alone (chi-squared test, p <0.01). Range of supination and pronation is a smaller amount affected in fractures treated with pinning (6°vs.13°). Fewer complications were seen within the fractures treated by pinning than in fractures treated by cast alone (5% vs 17.8%). We conclude that the utilization of a percutaneous Kirschner wire to reinforce the reduction of the fracture in children who have a completely displaced metaphyseal fracture of the distal radius may be a safe and reliable way of maintaining alignment of the fracture. Lastly, use of percutaneous Kirschner wires to keep the reduction of the displaced distal forearm fracture in children is reliable method to stop re-displacement of the fracture.
Compost impact on heavy metals uptake of two crops; Hordeum vulgare L. and Vicia faba L
Authors: M. Elmughrbe Mariam , S. Elhariri Khadiga , S. Hamouda Mohamed 
Published: February 2025

Compost is a low-cost technology, environmentally friendly process used to treat organic waste. It has been shown to have several positive impacts when applied to soil on plant growth and some improvements on the physical and chemical properties of soil. It also controls the movements and uptake of metals by plants and animals. The plant species Hordeum vulgare L. (Barley) and Vicia faba L. (Broad bean) were used in this study. The organic fertilizer used was obtained from the local market. The results obtained showed that the application of compost in the soil had increased the growth of both Barley and Broad bean. The data obtained clearly illustrated that the compost used increased the concentration of some metals in the soil and plant especially Fe. But; the levels of heavy metals found in Barley and Broad bean were generally low and still below the permissible levels recommended by the Food Agriculture Organization (FAO) and the World Health Organization (WHO). Variations of the metals in the plants and soils were in the order of Fe>Zn>Ni. The Transfer Ratio (TR) of the metals from the soil to plants the values obtained found the following trend Fe>Ni>Zn.
Knowledge of Libyan dentists about vertical root fractures (VRF): A survey study (Benghazi dentists as a case study).
Authors: Alawjali Samia S. , El kumati Iman A. , Alfeitouri Fatma O. 
Published: February 2025

The aim of the present study was to assess the knowledge of Libyan dentists about vertical root fractures (VRF), causes, clinical signs and symptoms, diagnosis and treatment and to find out the relationship between the knowledge and sociodemographic data of the dentists.
Materials and Methods: This was a descriptive cross-sectional study. The survey was carried out in Benghazi (Libya) in 2021. 375 dentists were invited. Data were collected using an electronic questionnaire. The questionnaire is designed to consist of two parts; the first part deals with the demographic characteristics of the participants and the second part is divided into four aspects to assess the knowledge of participants about VRF; (the definition and general information of VRF, the signs, symptoms, and diagnostic process of VRF, factors that contribute to VRFs and the preferred treatment of VRF in single-root and multi-rooted teeth). The survey data were statistically analyzed using Fisher’s Exact test.
Results: The survey response rate was 375/225(60%). Almost half of respondents 112 (49.8%) had moderate Knowledge score about (definition and general information of VRF) and (the signs, symptoms and diagnostic process of VRF). The relationship between the knowledge score of the Libyan dentists regarding the signs, symptoms and diagnostic process of VRF and (gender, Specialization) was statistically significant difference p value < 0.05. The male participants in this study had higher knowledge score than female regarding this section. The endodontists had a higher knowledge for diagnosis of VRF than others did. More than half (63.1%) and Almost half (46.2%) of respondents had high knowledge scores about contributing factors to the susceptibility of root to fracture and the preferred treatment for VRF in single and multi-rooted teeth, respectively. The relationship between the knowledge score of the Libyan Dentists regarding the preferred treatment for VRF in single and multi-rooted teeth and gender was a statistically significant difference p value <0.05. The male participants in this study had higher knowledge score than female participants regarding the preferred treatment for VRF.
Conclusion: This study showed that around half of the participants had moderate to high knowledge regarding to different aspects of VRF.
Investigation of Radioactivity Levels and Evaluation of Radiation Hazards in Soil Samples Collected from the Area Extended from Agdabya to Qaminis, Libya.
Authors: Elorfi Saeid Y. , Ali Waneesah A. , Nagem Sameh A. 
Published: February 2025

In order to initiate a radiological assessment program and to establish a baseline map of radioactivity background levels in the area extended from Agdabya to Qaminis in Libya environment, this study has been adopted to identify the radionuclide contents in the soil of this area. Thirty soil samples were collected at a depth of 5 cm in the area extended from Agdabya to Qaminis, measurement of radioactivity and (pH). Measurement of the radioactivity of the Uranium , Thorium , potassium and Cesium were done at the Atomic Energy Center of Tagora in Libya using Hyper Pure Germanium detector. The average radioactivity concentration for , , were 81.32 Bq/Kg, 32.71Bq/Kg, 184.46Bq/Kg and 2.03Bq/Kg. The variations of the assessed radiological hazard parameters indices , , , , and were found to be as follows: 94.89-258.37, 0.26-0.698, 0.37-1.197, 0.33-0.898, 0.175-0.92 and 42.96-120.03, respectively. The pH values ranged from 7.70 to 9.45, with an average of 8.44.
APPRENTICESHIP TO GLACIOLOGY
Authors: Alam Brishty , Deifel Valerie , Lalonde Chloë , Nicholson. Lindsey 
Published: February 2025

The first resonance of Issue 1 closes with a photo essay by the collective of artists and scientists Brishty Alam, Valerie Deifel, Chloë Lalonde, and Lindsey Nicholson. They report on their attempt to dwell in the Suldenferner glacier in Austria through various interventions; some poetic, some scientific, some in between glossaries. Instead of representing this living glacier, they critically examine their own impact on the land.
Agama Di Ruang Publik: Relevansi Pengalaman Mistik Keagamaan Gerakan Kristen Pentakosta Dalam Konteks Postmodern
Authors: Aliyanto Deky Nofa 
Published: February 2025

Abstrak Postmodern yang mencakup sebuah pemikiran baru, masa sejarah baru, produk budaya baru, dan suatu jenis teori baru tentang dunia sosial umumnya dipahami sebagai realitas yang memberikan tantangan-tantangan baru dalam wilayah agama khususnya agama Kristen. Beberapa penelitian sebelumnya cenderung mendukung pandangan ini. Namun pandangan demikian tidak sepenuhnya benar jika dikenakan pada perkembangan gerakan Kristen pentakosta yang memiliki kekhasan pada pengalaman-pengalaman mistik kegamaan. Dengan menggunakan teori agama diruang publik maka data-data bereputasi menunjukkan eksistensi dan perkembangan signifikan gerakan ini sejak awal kelahiran sampai sekarang yang secara faktual ada dalam konteks postmodern. Penelitian ini bertujuan untuk menunjukkan bahwa pengalaman-pengalaman mistik keagamaan gerakan Kristen pentakosta relevan dalam konteks postmodern. Penelitian ini menggunakan pendekatan kualitatif studi pustaka. Hasil penelitian menunjukkan bahwa gerakan Kristen pentakosta dengan kekhasan pada pengalaman-pengalaman mistik keagaamaan relevan dengan konteks postmodern yang telah menobatkan emosi sebagai instrumen untuk menemukan kebenaran. Oleh sebab itu gerakan keagaamaan yang memberikan penekanan pada pengalaman-pengalaman mistik keagamaan akan tetap eksis dalam konteks postmodern. Kata kunci: pengalaman mistik keagamaan, gerakan Kristen Pentakosta, Postmodern, emosi
Teologi Penginjilan Dan Kepemimpinan Seorang Gembala Sidang
Authors: Anouw Yulian 
Published: February 2025

Abstrak Penginjilan adalah suatu hal yang sangat penting dan perlu mendapat perhatian khusus dari gereja. Gereja perlu menyelesaikan tugas yang belum terselesaikan yaitu, Amanat Agung Tuhan Yesus. Gembala Sidang sebagai pemimpin gereja memegang peranan sangat strategis dalam melakukan Amanat Agung Tuhan Yesus. Yesus mempersamakan orang banyak di bumi ini sebagai ladang penuaian yang masak. Ia ingin melihat mereka diselamatkan sebelum terlambat! Ia menyuruh pengikut-pengikut-Nya untuk "mintalah kepada tuan yang empunya tuaian, supaya ia mengirimkan pekerja-pekerja untuk tuaian itu" dan kemudian Ia memberi perintah, "Pergilah, sesungguhnya Aku mengutus kamu" (Lukas 10:2,3).Sekarang ini Yesus memanggil pengikut-pengikut-Nya untuk pergi ladang ladang yang penuh manusia untuk mengumpulkan tuaian jiwa. Gembala Sidang sebagai pemimpin gereja memegang peranan sangat strategis dalam melakukan Amanat Agung Tuhan Yesus.